Revenue

12 Months Ended

Dec. 28, 2019

Revenue from Contract with Customer [Abstract]

Revenue

REVENUE

We account for a contract when it has approval and commitment from both parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. Revenue is recognized when our performance obligations under the terms of a contract with our customers are satisfied. Recognition occurs when the Company transfers control by completing the specified services at the point in time the customer benefits from the services performed or once our products are delivered. The Company measures progress toward complete satisfaction of a performance obligation satisfied over time using a cost-based input method. This method of measuring progress provides a faithful depiction of the transfer of goods or services because the costs incurred are expected to be substantially proportionate to the Company’s satisfaction of the performance obligation. Revenue is measured as the amount of consideration we expect to receive in exchange for completing our performance obligations. Sales tax and other taxes we collect with revenue-producing activities are excluded from revenue. In the case of contracts with multiple performance obligations, the Company allocates the transaction price to each performance obligation based on the relative stand-alone selling prices of the various goods and/or services encompassed by the contract. We do not have any material significant payment terms as payment is generally due within 30 days after the performance obligation has been satisfactorily completed. The Company has elected the practical expedient to recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that we otherwise would have recognized is one year or less. In applying the guidance in Topic 606, there were no judgments or estimates made that the Company deems significant.

Accounts Receivable — Net, includes amounts billed and currently due from customers. The amounts due are stated at their net estimated realizable value. The allowance for doubtful accounts is the Company's best estimate of the amount of probable credit losses in the Company's existing accounts receivable. The Company determines the allowance based on analysis of customer credit worthiness and historical losses. Accounts receivable are written off once the Company determines the account to be uncollectible. The Company does not have any off-balance-sheet credit exposure related to its customers.

Contract Balances — Contract assets primarily relate to the Company’s rights to consideration for work completed in relation to its services performed but not billed at the reporting date. Contract liabilities primarily consist of advance payments of performance obligations yet to be fully satisfied in the period reported. Our contract liabilities and contract assets are reported in a net position at the end of each reporting period.

We disaggregate our revenue from contracts with customers by major lines of business for each of our segments, as we believe it best depicts how the nature, amount, timing and uncertainty of our revenue and cash flows are affected by economic factors.

The following table disaggregates our revenue by major lines:

	For the Fiscal Year Ended, December 28, 2019						For the Fiscal Year Ended, December 29, 2018
Total Net Sales by Major Lines of Business (thousands)	Environmental Services		Oil Business		Total		Environmental Services		Oil Business		Total
Parts cleaning, containerized waste, & related products/services	$	168,521	$	—	$	168,521	$	178,607	$	—	$	178,607
Vacuum Services & Wastewater Treatment	60,736		—		60,736		53,934		—		53,934
Antifreeze Business	27,321		—		27,321		19,021		—		19,021
Field Services	21,701		—		21,701		17,692		—		17,692
Environmental Services - Other	1,856		—		1,856		1,877		—		1,877
Re-refinery Product Sales	—		115,551		115,551		—		112,472		112,472
Oil Collection Services & RFO	—		21,445		21,445		—		21,405		21,405
Oil Filter Business	—		4,633		4,633		—		4,838		4,838
Revenues from Contracts with Customers	280,135		141,629		421,764		271,131		138,715		409,846
Other Revenue	22,408		255		22,663		—		337		337
Total Revenues	$	302,543	$	141,884	$	444,427	$	271,131	$	139,052	$	410,183

The following table provides information about contract assets and contract liabilities from contracts with customers:

(thousands)	December 28, 2019		December 29, 2018
Contract assets	$	64	$	100
Contract liabilities	2,316		266
Contract liabilities - net	$	2,252	$	166

During the fiscal year ended December 28, 2019, the Company recognized $0.3 million of revenue that was included in the contract liabilities balance as of December 29, 2018. As a result of having adopted ASC 842 on December 30, 2018, the Company recognized within Contract liabilities - net approximately $2.2 million of deferred rental income. The Company has no assets recognized from costs to obtain or fulfill a contract with. a customer. We do not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less.