Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2016

Summary of Financial Information Concerning Company's Reportable Segments

Summarized financial information concerning the Company’s reportable segments for the years ended December 31, 2016, 2015 and 2014, is shown in the following tables:


Year Ended December 31, 2016	Revenue		Intercompany Revenue(b)		Reported Revenue		Segment EBITDA(c)		Depreciation and Amortization		Capital Expenditures		Total Assets(e)
Southern	$	809,926	$	(96,545)	$	713,381	$	163,320	$	99,323	$	64,624	$	2,869,841
Western		1,051,637		(116,318)		935,319		315,708		89,198		86,200		1,516,870
Eastern		751,410		(114,758)		636,652		193,361		91,336		82,434		1,541,854
Canada		466,458		(58,597)		407,861		149,305		68,640		20,424		2,532,046
Central		634,393		(72,852)		561,541		208,930		70,027		71,888		1,302,900
E&P		132,504		(11,395)		121,109		32,479		41,215		10,178		1,068,086
Corporate(a), (d)		-		-		-		(119,215)		4,173		8,975		361,505
	$	3,846,328	$	(470,465)	$	3,375,863	$	943,888	$	463,912	$	344,723	$	11,193,102


Year Ended December 31, 2015	Revenue		Intercompany Revenue(b)		Reported Revenue		Segment EBITDA(c)		Depreciation and Amortization		Capital Expenditures		Total Assets(e)
Southern	$	168,855	$	(23,566)	$	145,289	$	35,718	$	19,959	$	20,779	$	259,046
Western		984,283		(103,890)		880,393		290,937		83,073		82,118		1,498,296
Eastern		451,469		(75,313)		376,156		119,668		52,132		44,299		1,062,761
Central		559,801		(59,590)		500,211		184,006		64,072		57,163		1,070,505
E&P		226,782		(11,544)		215,238		70,132		47,339		31,632		1,115,234
Corporate(a), (d)		-		-		-		1,933		2,859		2,842		115,956
	$	2,391,190	$	(273,903)	$	2,117,287	$	702,394	$	269,434	$	238,833	$	5,121,798


Year Ended December 31, 2014	Revenue		Intercompany Revenue(b)		Reported Revenue		Segment EBITDA(c)		Depreciation and Amortization		Capital Expenditures		Total Assets(e)
Southern	$	158,480	$	(22,950)	$	135,530	$	32,539	$	17,487	$	32,033	$	249,437
Western		920,116		(96,194)		823,922		258,126		79,907		65,227		1,482,474
Eastern		411,106		(68,768)		342,338		104,224		47,269		50,252		740,015
Central		532,415		(56,538)		475,877		175,935		57,902		55,481		1,050,436
E&P		316,401		(14,902)		301,499		147,914		52,805		36,726		1,610,133
Corporate(a), (d)		-		-		-		(7,434)		2,574		1,558		112,772
	$	2,338,518	$	(259,352)	$	2,079,166	$	711,304	$	257,944	$	241,277	$	5,245,267

____________________

(a)Corporate functions include accounting, legal, tax, treasury, information technology, risk management, human resources, training and other administrative functions. Amounts reflected are net of allocations to the six operating segments. For the year ended December 31, 2016, amounts also include costs associated with the Progressive Waste acquisition.

(b)Intercompany revenues reflect each segment’s total intercompany sales, including intercompany sales within a segment and between segments. Transactions within and between segments are generally made on a basis intended to reflect the market value of the service.

(c)For those items included in the determination of segment EBITDA, the accounting policies of the segments are the same as those described in Note 1.

(d)Corporate assets include cash, net deferred tax assets, debt issuance costs, equity investments, and corporate facility leasehold improvements and equipment.

(e)Goodwill is included within total assets for each of the Company’s six operating segments.

Changes in Goodwill by Reportable Segment

The following table shows changes in goodwill during the years ended December 31, 2015 and 2016, by reportable segment:



	Southern		Western		Eastern		Canada		Central		E&P			Total
Balance as of December 31, 2014	$	-	$	372,915	$	392,423	$	-	$	460,381	$	468,070	$	1,693,789
Goodwill transferred (a)		92,531		-		(39,705)		-		(52,826)		-		-
Goodwill acquired		3,179		905		106,814		-		8,865		21,059		140,822
Impairment loss		-		-		-		-		-		(411,786)		(411,786)
Balance as of December 31, 2015		95,710		373,820		459,532		-		416,420		77,343		1,422,825
Goodwill acquired		1,378,879		2,717		79,116		1,502,850		51,504		-		3,015,066
Impairment loss related to assets held for sale		(4,566)		-		(5,244)		-		-		-		(9,810)
Goodwill reclassified as assets held for sale		-		-		(244)		-		-		-		(244)
Impact of changes in foreign currency		-		-		-		(37,576)		-		-		(37,576)
Balance as of December 31, 2016	$	1,470,023	$	376,537	$	533,160	$	1,465,274	$	467,924	$	77,343	$	4,390,261

____________________

(a)In June 2016, as a result of the Progressive Waste acquisition, described in Note 3, the Company realigned its reporting structure and changed its three geographic operating segments (Western, Central and Eastern) to five geographic operating segments (Southern, Western, Eastern, Canada and Central). Additionally, the Company realigned certain of the Company’s districts between operating segments. This realignment resulted in the reallocation of goodwill among its segments, which is reflected in the “Goodwill transferred” line item.

Property and Equipment, Net Relating to Operations

Property and equipment, net relating to operations in the United States and Canada are as follows:


	December 31,
	2016		2015
United States	$	4,020,703	$	2,738,288
Canada		717,352		-
Total	$	4,738,055	$	2,738,288

Reconciliation of Primary Measure of Segment Profitability to Income before Income Tax Provision

A reconciliation of the Company’s primary measure of segment profitability (segment EBITDA) to Income (loss) before income tax provision in the Consolidated Statements of Net Income (Loss) is as follows:


	Years ended December 31,
	2016		2015		2014
Southern segment EBITDA	$	163,320	$	35,718	$	32,539
Western segment EBITDA		315,708		290,937		258,126
Eastern segment EBITDA		193,361		119,668		104,224
Canada segment EBITDA		149,305		-		-
Central segment EBITDA		208,930		184,006		175,935
E&P segment EBITDA		32,479		70,132		147,914
Subtotal reportable segments		1,063,103		700,461		718,738
Unallocated corporate overhead		(119,215)		1,933		(7,434)
Depreciation		(393,600)		(240,357)		(230,944)
Amortization of intangibles		(70,312)		(29,077)		(27,000)
Impairments and other operating items		(27,678)		(494,492)		(4,091)
Interest expense		(92,709)		(64,236)		(64,674)
Other income (expense), net		655		(518)		1,067
Foreign currency transaction gain		1,121		-		-
Income (loss) before income tax provision	$	361,365	$	(126,286)	$	385,662

Total Reported Revenues by Service Line

The following tables reflect a breakdown of the Company’s revenue and inter-company eliminations for the periods indicated:


	Year Ended December 31, 2016
	Revenue		Intercompany Revenue		Reported Revenue		% of Reported Revenue
Solid waste collection	$	2,359,813	$	(7,766)	$	2,352,047		69.7%
Solid waste disposal and transfer		1,155,410		(443,022)		712,388		21.1
Solid waste recycling		92,456		(6,941)		85,515		2.5
E&P waste treatment, recovery and disposal		132,286		(12,086)		120,200		3.6
Intermodal and other		106,363		(650)		105,713		3.1
Total	$	3,846,328	$	(470,465)	$	3,375,863		100.0%


	Year Ended December 31, 2015
	Revenue		Intercompany Revenue		Reported Revenue		% of Reported Revenue
Solid waste collection	$	1,378,679	$	(4,623)	$	1,374,056		64.9%
Solid waste disposal and transfer		670,369		(255,200)		415,169		19.6
Solid waste recycling		47,292		(924)		46,368		2.2
E&P waste treatment, recovery and disposal		228,529		(13,156)		215,373		10.2
Intermodal and other		66,321		-		66,321		3.1
Total	$	2,391,190	$	(273,903)	$	2,117,287		100.0%


	Year Ended December 31, 2014
	Revenue		Intercompany Revenue		Reported Revenue		% of Reported Revenue
Solid waste collection	$	1,289,906	$	(3,593)	$	1,286,313		61.9%
Solid waste disposal and transfer		617,161		(235,851)		381,310		18.3
Solid waste recycling		58,226		(2,118)		56,108		2.7
E&P waste treatment, recovery and disposal		326,934		(16,862)		310,072		14.9
Intermodal and other		46,291		(928)		45,363		2.2
Total	$	2,338,518	$	(259,352)	$	2,079,166		100.0%