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Note 2 - Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2014

Balance Sheet [Member]

Note 2 - Accounting Policies [Line Items]

Schedule of Variable Interest Entities [Table Text Block]

Financial data for consolidated variable interest entities are summarized in the following table (in thousands):



Balance sheet data	September 30, 2014		December 31, 2013
Current assets	$	58,646	$	55,960
Non-current assets	44,769		47,606
Current liabilities	25,697		27,335
Non-current liabilities	37,215		36,761

Income Statement [Member]

Note 2 - Accounting Policies [Line Items]

Schedule of Investments in and Advances to Affiliates, Schedule of Investments [Table Text Block]

Financial data for these investments in affiliated companies for each of the nine month periods ended September 30, 2014 and 2013 is summarized in the following table (in thousands):



	Nine Months Ended September 30,
Income statement data	2014		2013 ⁽¹⁾
Revenue	$	9,088	$	75,986
Gross profit	3,489		21,753
Net income	2,413		13,624
Equity in earnings of affiliated companies	677		3,903

_____________________

⁽¹⁾ Includes the financial data of Insituform-Germany through its sale in June 2013.

Schedule of Variable Interest Entities [Table Text Block]



	Nine Months Ended September 30,
Income statement data	2014		2013
Revenue	$	58,942	$	62,650
Gross profit	9,370		10,179
Net income	714		2,040

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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