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Revenue Recognition (Notes)
6 Months Ended
Jul. 02, 2022
Revenue Recognition [Abstract]  
Revenue from contract from customer [Text Block] Revenue Recognition
We recognize revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers.
Nature of Performance Obligations and Significant Judgments
At contract inception, the Company assesses the goods and services promised in its contracts with customers and identifies a performance obligation for each promised good or service (or bundle of goods and services) that is distinct. To identify the performance obligations, the Company considers each of the goods or services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices.
Our contracts with our customers generally originate upon the completion of a quote for services for residential and commercial customers or the receipt of a purchase order (or similar work order) for utility customers. In some cases, our contracts are governed by master services agreements, in which case our contract under ASC 606 consists of the combination of the master services agreement and the quote/purchase order. Many of our contracts have a stated duration of one year or less or contain termination clauses that allow the customer to cancel the contract after a specified notice period, which is typically less than 90 days. Due to the fact that many of our arrangements allow the customer to terminate for convenience, the duration of the contract for revenue recognition purposes generally does not extend beyond the services that we have actually transferred. As a result, many of our contracts are, in effect, day-to-day or month-to-month contracts.
Disaggregation of Revenue
The following tables disaggregate our revenue for the three and six months ended July 2, 2022 and July 3, 2021 by major sources:
Three Months Ended July 2, 2022UtilityResidential
and
Commercial
All OtherConsolidated
Type of service:
Tree and plant care$145,720 $107,463 $(85)$253,098 
Grounds maintenance— 50,463 — 50,463 
Storm damage services1,498 2,049 — 3,547 
Consulting and other68,210 26,452 189 94,851 
Total revenues$215,428 $186,427 $104 $401,959 
Geography:
United States$204,964 $172,398 $104 $377,466 
Canada10,464 14,029 — 24,493 
Total revenues$215,428 $186,427 $104 $401,959 
Three Months Ended July 3, 2021UtilityResidential
and
Commercial
All OtherConsolidated
Type of service:
Tree and plant care$129,736 $102,756 $(33)$232,459 
Grounds maintenance— 46,559 — 46,559 
Storm damage services(168)1,615 — 1,447 
Consulting and other48,968 25,350 693 75,011 
Total revenues$178,536 $176,280 $660 $355,476 
Geography:
United States$167,994 $163,267 $660 $331,921 
Canada10,542 13,013 — 23,555 
Total revenues$178,536 $176,280 $660 $355,476 
Six Months Ended July 2, 2022UtilityResidential
and
Commercial
All OtherConsolidated
Type of service:
Tree and plant care$282,679 $189,098 $(127)$471,650 
Grounds maintenance— 82,059 — 82,059 
Storm damage services3,132 3,598 — 6,730 
Consulting and other134,784 48,603 777 184,164 
Total revenues$420,595 $323,358 $650 $744,603 
Geography:
United States$401,407 $300,637 $650 $702,694 
Canada19,188 22,721 — 41,909 
Total revenues$420,595 $323,358 $650 $744,603 
Six Months Ended July 3, 2021UtilityResidential
and
Commercial
 All Other Consolidated
Type of service:      
Tree and plant care$253,703 $174,721 $(196)$428,228 
Grounds maintenance— 76,358 — 76,358 
Storm damage services3,945 2,798 — 6,743 
Consulting and other94,741 46,910 1,317 142,968 
Total revenues$352,389 $300,787 $1,121 $654,297 
Geography:  
United States$331,678 $279,149 $1,121 $611,948 
Canada20,711 21,638 — 42,349 
Total revenues$352,389 $300,787 $1,121 $654,297 
Contract Balances
Our contract liabilities consist of advance payments and billings in excess of costs incurred and deferred revenue. The Company recognized $310 and $1,059 of revenue for the three and six months ended July 2, 2022, that was included in the contract liability balance at December 31, 2021 and $351 and $1,055 of revenue for the three and six months ended July 3, 2021, that was included in the contract liability balance at December 31, 2020. Net contract liabilities consisted of the following:
 July 2,
2022
 December 31,
2021
Contract liabilities - current$5,923 $3,888 
Contract liabilities - noncurrent1,938  1,845 
     Net contract liabilities$7,861  $5,733