SEGMENT REPORTING

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

SEGMENT REPORTING

SEGMENT REPORTING

Segment reporting is prepared on the same basis that the Company's chief executive officer, who is the Company's chief operating decision maker, manages the business, makes operating decisions and assesses performance. During the second quarter of 2014, the Company reassigned certain departments among its operating segments consistent with management reporting changes as well as the identification of Lodging Services as an additional segment. Under the new structure, the Company's operations are managed in six reportable segments based primarily upon the nature of the various operations and services provided: Technical Services, Industrial and Field Services which consists of the Industrial Services and Field Services operating segments, Oil Re-refining and Recycling, SK Environmental Services, Lodging Services and Oil and Gas Field Services. The prior year segment information has been recast to conform to the current year presentation.

The following table reconciles third party revenues to direct revenues for the three months ended March 31, 2015 and 2014 (in thousands):

	For the Three Months Ended March 31, 2015											For the Three Months Ended March 31, 2014
	Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues			Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues
Technical Services	$	240,325	$	34,904		$	1,297		$	276,526		$	236,781	$	37,434		$	399		$	274,614
Industrial and Field Services	146,868		(6,561		)	78			140,385			161,960		(11,758		)	155			150,357
Oil Re-refining and Recycling	96,807		(18,257		)	(1		)	78,549			128,921		(48,116		)	—			80,805
SK Environmental Services	160,684		(11,582		)	—			149,102			161,388		19,957			(58		)	181,287
Lodging Services	34,104		164			17			34,285			56,694		394			1			57,089
Oil and Gas Field Services	53,587		1,332			9			54,928			100,772		2,089			12			102,873
Corporate Items	124		—			(1,400		)	(1,276		)	151		—			(509		)	(358		)
Total	$	732,499	$	—		$	—		$	732,499		$	846,667	$	—		$	—		$	846,667

Third party revenue is revenue billed to outside customers by a particular segment. Direct revenue is revenue allocated to the segment performing the provided service. Intersegment revenues represent the sharing of third party revenues among the segments based on products and services provided by each segment as if the products and services were sold directly to the third party. The intersegment revenues are shown net. The negative intersegment revenues are due to more transfers out of customer revenues to other segments than transfers in of customer revenues from other segments. The operations not managed through the Company’s six reportable segments are recorded as “Corporate Items.” Corporate Items revenues consist of two different operations for which the revenues are insignificant. Corporate Items cost of revenues represents certain central services that are not allocated to the six segments for internal reporting purposes. Corporate Items selling, general and administrative expenses include typical corporate items such as legal, accounting and other items of a general corporate nature that are not allocated to the Company’s six reportable segments. Performance of the segments is evaluated on several factors, of which the primary financial measure is “Adjusted EBITDA,” which consists of net (loss) income plus accretion of environmental liabilities, depreciation and amortization, net interest expense, (benefit) provision for income taxes, other non-cash charges not deemed representative of fundamental segment results and excludes other income. Transactions between the segments are accounted for at the Company’s best estimate based on similar transactions with outside customers. 

The following table presents Adjusted EBITDA information used by management for each reportable segment (in thousands). The Company does not allocate interest expense, income taxes, depreciation, amortization, accretion of environmental liabilities, other non-cash charges not deemed representative of fundamental segment results, and other (income) expense to its segments.    

	For the Three Months Ended
	March 31,
	2015			2014
Adjusted EBITDA:
Technical Services	$	63,401		$	62,177
Industrial and Field Services	10,309			16,372
Oil Re-refining and Recycling	(4,476		)	12,583
SK Environmental Services	27,249			22,825
Lodging Services	6,910			17,737
Oil and Gas Field Services	1,403			16,331
Corporate Items	(26,519		)	(46,039		)
Total	$	78,277		$	101,986
Reconciliation to Consolidated Statements of (Loss) Income:
Accretion of environmental liabilities	2,619			2,724
Depreciation and amortization	68,356			69,356
Income from operations	7,302			29,906
Other income	(409		)	(4,178		)
Interest expense, net of interest income	19,438			19,554
(Loss) income before (benefit) provision for income taxes	$	(11,727	)	$	14,530

The following table presents certain assets by reportable segment and in the aggregate (in thousands):

	March 31, 2015
	Technical Services		Industrial and Field Services		Oil Re-refining and Recycling		SK Environmental Services		Lodging Services		Oil and Gas Field Services		Corporate Items		Totals
Property, plant and equipment, net	$	423,520	$	247,136	$	194,767	$	232,072	$	125,281	$	190,301	$	89,420	$	1,502,497
Goodwill	49,667		107,193		50,303		171,906		35,030		31,313		—		445,412
Permits and other intangible, net	77,280		16,814		147,598		249,003		9,389		19,961		—		520,045
Total assets	$	764,557	$	394,345	$	503,987	$	711,062	$	206,871	$	323,265	$	641,955	$	3,546,042

	December 31, 2014
	Technical Services		Industrial and Field Services		Oil Re-refining and Recycling		SK Environmental Services		Lodging Services		Oil and Gas Field Services		Corporate Items		Totals
Property, plant and equipment, net	$	412,323	$	245,115	$	201,451	$	240,078	$	141,965	$	215,574	$	102,328	$	1,558,834
Goodwill	50,092		109,214		50,883		173,873		34,863		33,744		—		452,669
Permits and other intangible, net	74,870		17,801		151,041		252,897		10,744		22,727		—		530,080
Total assets	$	756,169	$	392,652	$	538,921	$	731,072	$	231,782	$	361,223	$	692,459	$	3,704,278

The following table presents total assets by geographical area (in thousands):

	March 31, 2015		December 31, 2014
United States	$	2,528,087	$	2,572,494
Canada	1,014,805		1,128,458
Other foreign	3,150		3,326
Total	$	3,546,042	$	3,704,278