SEGMENT REPORTING

6 Months Ended

Jun. 30, 2016

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. As of June 30, 2016, the Company's operations were 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, Kleen Performance Products, SK Environmental Services, Lodging Services and Oil and Gas Field Services.

Third party revenue is revenue billed to outside customers by a particular segment. Direct revenue is revenue allocated to the segment providing the product or 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 certain operations for which the revenues are insignificant and not allocated to the segments for internal reporting purposes. 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. 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 six months ended June 30, 2016 and 2015 (in thousands):

	For the Three Months Ended June 30, 2016										For the Three Months Ended June 30, 2015
	Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues		Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues
Technical Services	$	229,130	$	35,578		$	667		$	265,375	$	248,025	$	38,314		$	1,083		$	287,422
Industrial and Field Services	153,851		(9,055		)	(286		)	144,510		353,329		(11,230		)	(401		)	341,698
Kleen Performance Products	86,711		(7,600		)	—			79,111		99,104		(21,428		)	(1		)	77,675
SK Environmental Services	191,004		(21,492		)	1			169,513		175,876		(8,802		)	3			167,077
Lodging Services	16,418		137			14			16,569		21,171		992			80			22,243
Oil and Gas Field Services	19,232		2,432			48			21,712		38,617		2,154			40			40,811
Corporate Items	1,164		—			(444		)	720		106		—			(804		)	(698		)
Total	$	697,510	$	—		$	—		$	697,510	$	936,228	$	—		$	—		$	936,228

	For the Six Months Ended June 30, 2016										For the Six Months Ended June 30, 2015
	Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues		Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues
Technical Services	$	448,235	$	70,422		$	1,055		$	519,712	$	488,350	$	73,218		$	2,380		$	563,948
Industrial and Field Services	275,428		(16,521		)	(303		)	258,604		500,197		(17,791		)	(323		)	482,083
Kleen Performance Products	154,254		(17,007		)	(1		)	137,246		195,911		(39,685		)	(2		)	156,224
SK Environmental Services	370,422		(40,606		)	368			330,184		336,560		(20,384		)	3			316,179
Lodging Services	32,063		401			35			32,499		55,275		1,156			97			56,528
Oil and Gas Field Services	51,248		3,311			135			54,694		92,204		3,486			49			95,739
Corporate Items	1,943		—			(1,289		)	654		230		—			(2,204		)	(1,974		)
Total	$	1,333,593	$	—		$	—		$	1,333,593	$	1,668,727	$	—		$	—		$	1,668,727

The following table presents Adjusted EBITDA information used by management by reported 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 Six Months Ended
	June 30,						June 30,
	2016			2015			2016			2015
Adjusted EBITDA:
Technical Services	$	68,891		$	76,808		$	129,289		$	140,209
Industrial and Field Services	19,946			73,081			22,064			83,390
Kleen Performance Products	9,995			15,824			14,555			11,348
SK Environmental Services	45,239			41,195			80,734			68,444
Lodging Services	3,022			3,852			4,041			10,762
Oil and Gas Field Services	(4,207		)	(2,182		)	(5,601		)	(779		)
Corporate Items	(32,441		)	(45,456		)	(67,317		)	(71,975		)
Total	$	110,445		$	163,122		$	177,765		$	241,399
Reconciliation to Consolidated Statements of Operations:
Accretion of environmental liabilities	2,548			2,599			5,053			5,218
Depreciation and amortization	73,393			67,773			142,295			136,129
Goodwill impairment charge	—			31,992			—			31,992
Income from operations	34,504			60,758			30,417			68,060
Other expense	189			660			539			251
Interest expense, net of interest income	21,647			19,249			40,627			38,687
Income (loss) before provision for income taxes	$	12,668		$	40,849		$	(10,749	)	$	29,122

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

	June 30, 2016
	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	$	507,996	$	231,334	$	211,082	$	302,260	$	104,386	$	146,423	$	91,506	$	1,594,987
Goodwill	48,688		106,605		51,109		220,824		34,265		—		—		461,491
Permits and other intangibles, net	69,683		13,587		139,867		251,087		6,495		11,505		—		492,224
Total assets	$	823,881	$	375,796	$	520,943	$	852,082	$	181,031	$	235,775	$	702,873	$	3,692,381

	December 31, 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	$	483,425	$	237,660	$	193,855	$	264,539	$	105,208	$	156,286	$	91,494	$	1,532,467
Goodwill	49,267		105,286		49,755		216,589		32,208		—		—		453,105
Permits and other intangibles, net	73,601		14,649		140,410		256,251		7,045		14,862		—		506,818
Total assets	$	800,060	$	368,858	$	492,483	$	805,488	$	181,357	$	244,210	$	538,972	$	3,431,428

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

	June 30, 2016		December 31, 2015
United States	$	2,837,201	$	2,575,746
Canada	850,355		851,949
Other foreign	4,825		3,733
Total	$	3,692,381	$	3,431,428