SEGMENT REPORTING

9 Months Ended

Sep. 30, 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.

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 income (loss) plus accretion of environmental liabilities, depreciation and amortization, net interest expense, provision for income taxes, other non-cash charges not deemed representative of fundamental segment results and excludes other (expense) income. Transactions between the segments are accounted for at the Company’s best estimate based on similar transactions with outside customers. 

The following table reconciles third party revenues to direct revenues for the three and nine months ended September 30, 2015 and 2014 (in thousands):

	For the Three Months Ended September 30, 2015											For the Three Months Ended September 30, 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	$	253,069	$	34,819		$	506		$	288,394		$	272,478	$	39,296		$	1,628		$	313,402
Industrial and Field Services	307,226		(6,973		)	(313		)	299,940			163,582		(9,234		)	29			154,377
Kleen Performance Products	100,827		(23,744		)	(6		)	77,077			140,345		(52,606		)	—			87,739
SK Environmental Services	171,832		(5,947		)	2			165,887			170,980		21,212			—			192,192
Lodging Services	13,507		743			30			14,280			36,582		697			26			37,305
Oil and Gas Field Services	46,788		1,102			92			47,982			67,370		635			4			68,009
Corporate Items	117		—			(311		)	(194		)	128		—			(1,687		)	(1,559		)
Total	$	893,366	$	—		$	—		$	893,366		$	851,465	$	—		$	—		$	851,465

	For the Nine Months Ended September 30, 2015											For the Nine Months Ended September 30, 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	$	741,419	$	108,037		$	2,886		$	852,342		$	766,057	$	116,812		$	2,805		$	885,674
Industrial and Field Services	807,423		(24,764		)	(636		)	782,023			510,696		(32,039		)	220			478,877
Kleen Performance Products	296,738		(63,429		)	(8		)	233,301			413,282		(155,583		)	(5		)	257,694
SK Environmental Services	508,392		(26,331		)	5			482,066			503,692		64,476			(58		)	568,110
Lodging Services	68,782		1,899			127			70,808			136,148		1,991			52			138,191
Oil and Gas Field Services	138,992		4,588			141			143,721			226,319		4,343			(6		)	230,656
Corporate Items	347		—			(2,515		)	(2,168		)	418		—			(3,008		)	(2,590		)
Total	$	2,562,093	$	—		$	—		$	2,562,093		$	2,556,612	$	—		$	—		$	2,556,612

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 expense (income) to its segments.    

	For the Three Months Ended						For the Nine Months Ended
	September 30,						September 30,
	2015			2014			2015			2014
Adjusted EBITDA:
Technical Services	$	79,048		$	86,928		$	219,257		$	233,402
Industrial and Field Services	62,460			20,303			145,850			67,391
Kleen Performance Products	12,123			21,473			23,471			49,252
SK Environmental Services	40,096			30,853			108,540			84,985
Lodging Services	1,827			15,972			12,589			49,196
Oil and Gas Field Services	1,579			9,545			800			27,688
Corporate Items	(31,526		)	(31,717		)	(103,501		)	(120,772		)
Total	$	165,607		$	153,357		$	407,006		$	391,142
Reconciliation to Consolidated Statements of Income:
Accretion of environmental liabilities	2,577			2,642			7,795			7,975
Depreciation and amortization	69,060			70,049			205,189			205,480
Goodwill impairment charge	—			123,414			31,992			123,414
Income (loss) from operations	93,970			(42,748		)	162,030			54,273
Other expense (income)	139			(613		)	390			(4,136		)
Interest expense, net of interest income	19,017			19,494			57,704			58,430
Income (loss) before provision for income taxes	$	74,814		$	(61,629	)	$	103,936		$	(21	)

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

	September 30, 2015
	Technical Services		Industrial and Field Services		Kleen Performance Products		SK Environmental Services		Lodging Services		Oil and Gas Field Services		Corporate Items		Totals
Property, plant and equipment, net	$	464,705	$	242,007	$	193,576	$	258,178	$	112,708	$	168,630	$	91,744	$	1,531,548
Goodwill	49,426		106,043		49,972		209,089		33,388		—		—		447,918
Permits and other intangible, net	74,885		15,375		142,898		260,327		7,791		17,719		—		518,995
Total assets	$	806,451	$	392,284	$	497,627	$	793,163	$	187,461	$	264,910	$	657,965	$	3,599,861

	December 31, 2014
	Technical Services		Industrial and Field Services		Kleen Performance Products		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):

	September 30, 2015		December 31, 2014
United States	$	2,681,409	$	2,572,494
Canada	914,690		1,128,458
Other foreign	3,762		3,326
Total	$	3,599,861	$	3,704,278