Comfort Systems USA (FIX) 10-Q 30 Oct 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 23, 2013	Dec. 31, 2012
Document and Entity Information
Entity Registrant Name	COMFORT SYSTEMS USA INC
Entity Central Index Key	1035983
Document Type	10-Q
Document Period End Date	30-Sep-13
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		37,355,508
Treasury Stock, Shares	3,767,857	3,767,857	3,879,299
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
CURRENT ASSETS:
Cash and cash equivalents	$45,305	$40,757
Accounts receivable, less allowance for doubtful accounts of $4,398 and $6,333, respectively	270,612	256,959
Other receivables	7,947	12,376
Inventories	9,336	9,638
Prepaid expenses and other	25,529	25,037
Costs and estimated earnings in excess of billings	30,200	26,204
Assets related to discontinued operations	297	1,582
Total current assets	389,226	372,553
PROPERTY AND EQUIPMENT, NET	44,943	41,416
GOODWILL	114,588	114,588
IDENTIFIABLE INTANGIBLE ASSETS, NET	39,107	44,515
OTHER NONCURRENT ASSETS	6,590	7,682
Total assets	594,454	580,754
CURRENT LIABILITIES:
Current maturities of long-term debt		300
Current maturities of notes to former owners	2,000
Accounts payable	95,667	100,641
Accrued compensation and benefits	44,185	36,892
Billings in excess of costs and estimated earnings	62,566	73,814
Accrued self-insurance expense	29,930	29,096
Other current liabilities	32,213	27,077
Liabilities related to discontinued operations	88	767
Total current liabilities	266,649	268,587
LONG-TERM DEBT, NET OF CURRENT MATURITIES	5,000	2,100
NOTES TO FORMER OWNERS, NET OF CURRENT MATURITIES		5,000
DEFERRED INCOME TAX LIABILITIES	8,596	7,954
OTHER LONG-TERM LIABILITIES	7,996	9,807
Total liabilities	288,241	293,448
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Preferred stock, $.01 par, 5,000,000 shares authorized, none issued and outstanding
Common stock, $.01 par, 102,969,912 shares authorized, 41,123,365 and 41,123,365 shares issued, respectively	411	411
Treasury stock, at cost, 3,767,857 and 3,879,299 shares, respectively	-40,461	-41,012
Additional paid-in capital	317,184	317,534
Retained earnings (deficit)	11,230	-6,528
Comfort Systems USA, Inc. stockholders' equity	288,364	270,405
Noncontrolling interests	17,849	16,901
Total stockholders' equity	306,213	287,306
Total liabilities and stockholders' equity	$594,454	$580,754

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified
CONSOLIDATED BALANCE SHEETS
Accounts receivable, allowance for doubtful accounts (in dollars)	$4,398	$6,333
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	102,969,912	102,969,912
Common stock, shares issued	41,123,365	41,123,365
Treasury stock, shares	3,767,857	3,879,299

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS
REVENUE	$349,989	$335,241	$1,026,932	$1,015,315
COST OF SERVICES	282,968	279,720	848,477	862,767
Gross profit	67,021	55,521	178,455	152,548
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	49,404	45,853	141,623	138,781
GAIN ON SALE OF ASSETS	-117	-99	-367	-438
Operating income	17,734	9,767	37,199	14,205
OTHER INCOME (EXPENSE):
Interest income	5	13	19	21
Interest expense	-347	-406	-1,032	-1,231
Changes in the fair value of contingent earn-out obligations	750	-38	696	-105
Other	83	13	184	82
Other income (expense)	491	-418	-133	-1,233
INCOME BEFORE INCOME TAXES	18,225	9,349	37,066	12,972
INCOME TAX EXPENSE	6,588	3,926	14,366	6,031
INCOME FROM CONTINUING OPERATIONS	11,637	5,423	22,700	6,941
Loss from discontinued operations, net of income tax expense (benefit) of $(18), $77, $(57) and $37	-25	-98	-79	-237
NET INCOME INCLUDING NONCONTROLLING INTERESTS	11,612	5,325	22,621	6,704
Less: Net income (loss) attributable to noncontrolling interests	233	-348	948	-2,408
NET INCOME ATTRIBUTABLE TO COMFORT SYSTEMS USA, INC.	$11,379	$5,673	$21,673	$9,112
Basic-
Income from continuing operations (in dollars per share)	$0.31	$0.15	$0.58	$0.25
Net income (in dollars per share)	$0.31	$0.15	$0.58	$0.25
Diluted-
Income from continuing operations (in dollars per share)	$0.30	$0.15	$0.58	$0.25
Loss from discontinued operations (in dollars per share)				($0.01)
Net income (in dollars per share)	$0.30	$0.15	$0.58	$0.24
SHARES USED IN COMPUTING INCOME (LOSS) PER SHARE:
Basic (in shares)	37,293	37,155	37,184	37,126
Diluted (in shares)	37,631	37,332	37,444	37,265
DIVIDENDS PER SHARE (in dollars per share)	$0.06	$0.05	$0.16	$0.15

CONSOLIDATED_STATEMENTS_OF_OPE1

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS
Income taxes - discontinued operation	($18)	$77	($57)	$37

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Earnings (Deficit)	Non-Controlling Interests
In Thousands, except Share data, unless otherwise specified
BALANCE at Dec. 31, 2011	$283,106	$411	($39,437)	$323,608	($19,991)	$18,515
BALANCE (in shares) at Dec. 31, 2011		41,123,365	-3,714,506
Increase (Decrease) in Stockholders' Equity
Net income (loss)	11,849				13,463	-1,614
Issuance of Stock:
Issuance of shares for options exercised including tax benefit	373		1,087	-714
Issuance of shares for options exercised including tax benefit (in shares)			102,750
Issuance of restricted stock			742	-742
Issuance of restricted stock (in shares)			70,000
Shares received in lieu of tax withholding payment on vested restricted stock	-544		-544
Shares received in lieu of tax withholding payment on vested restricted stock (in shares)			-51,507
Tax benefit from vesting of restricted stock	56			56
Stock-based compensation	2,797			2,797
Dividends	-7,471			-7,471
Share repurchase	-2,860		-2,860
Share repurchase (in shares)			-286,036
BALANCE at Dec. 31, 2012	287,306	411	-41,012	317,534	-6,528	16,901
BALANCE (in shares) at Dec. 31, 2012		41,123,365	-3,879,299
Increase (Decrease) in Stockholders' Equity
Net income (loss)	22,621				21,673	948
Issuance of Stock:
Issuance of shares for options exercised including tax benefit	1,672		1,701	-29
Issuance of shares for options exercised including tax benefit (in shares)			159,461
Issuance of restricted stock			1,301	-1,301
Issuance of restricted stock (in shares)			122,375
Shares received in lieu of tax withholding payment on vested restricted stock	-614		-614
Shares received in lieu of tax withholding payment on vested restricted stock (in shares)			-44,384
Tax benefit from vesting of restricted stock	172			172
Forfeiture of unvested restricted stock			-5	5
Forfeiture of unvested restricted stock (in shares)			-469
Stock-based compensation	2,665			2,665
Dividends	-5,777			-1,862	-3,915
Share repurchase	-1,832		-1,832
Share repurchase (in shares)	-100,000		-125,541
BALANCE at Sep. 30, 2013	$306,213	$411	($40,461)	$317,184	$11,230	$17,849
BALANCE (in shares) at Sep. 30, 2013		41,123,365	-3,767,857

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net income including noncontrolling interests	$11,612	$5,325	$22,621	$6,704
Adjustments to reconcile net income to net cash provided by (used in) operating activities-
Amortization of identifiable intangible assets	1,739	2,411	5,408	6,557
Depreciation expense	2,866	2,921	8,511	8,924
Bad debt expense	-60	-18	-378	2,468
Deferred tax expense (benefit)	692	641	1,168	-204
Amortization of debt financing costs	65	57	180	172
Gain on sale of assets	-117	-99	-367	-554
Changes in the fair value of contingent earn-out obligations	-750	38	-696	105
Stock-based compensation expense	523	462	3,243	2,106
(Increase) decrease in-
Receivables, net	23,944	16,019	-6,976	-3,887
Inventories	315	557	302	925
Prepaid expenses and other current assets	-122	158	-11	737
Costs and estimated earnings in excess of billings	-886	558	-3,996	-2,681
Other noncurrent assets	-186	-593	63	-2,535
Increase (decrease) in-
Accounts payable and accrued liabilities	671	-9,178	5,413	-14,878
Billings in excess of costs and estimated earnings	-13,517	-2,888	-11,248	-1,240
Other long-term liabilities	644	84	545	713
Net cash provided by operating activities	27,433	16,455	23,782	3,432
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	-5,234	-2,817	-12,471	-9,405
Proceeds from sales of property and equipment	64	205	566	967
Proceeds from businesses sold		43	43	121
Cash paid for acquisitions, earn-outs and intangible assets, net of cash acquired		-428		-12,656
Net cash used in investing activities	-5,170	-2,997	-11,862	-20,973
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings (payments) on revolving line of credit	5,000	-4,000	5,000	14,000
Payments on other long-term debt	-3,400	-300	-5,400	-4,400
Debt financing costs			-552
Payments of dividends to shareholders	-2,052	-1,859	-5,818	-5,641
Share repurchase program	-1,177	-512	-1,832	-1,424
Shares received in lieu of tax withholding	8	8	-614	-535
Excess tax benefit of stock-based compensation	-17	25	226	-101
Proceeds from exercise of options	1,334	34	1,618	70
Net cash provided by (used in) financing activities	-304	-6,604	-7,372	1,969
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	21,959	6,854	4,548	-15,572
CASH AND CASH EQUIVALENTS, beginning of period	23,346	28,811	40,757	51,237
CASH AND CASH EQUIVALENTS, end of period	$45,305	$35,665	$45,305	$35,665

Business_and_Organization

Business and Organization	9 Months Ended
	Sep. 30, 2013
Business and Organization
Business and Organization	1. Business and Organization
	Comfort Systems USA, Inc., a Delaware corporation, provides comprehensive heating, ventilation and air conditioning ("HVAC") installation, maintenance, repair and replacement services within the mechanical services industry. We operate primarily in the commercial, industrial and institutional HVAC markets and perform most of our services within office buildings, retail centers, apartment complexes, manufacturing plants and healthcare, education and government facilities. In addition to standard HVAC services, we provide specialized applications such as building automation control systems, fire protection, process cooling, electronic monitoring and process piping. Certain locations also perform related activities such as electrical service and plumbing. Approximately 43% of our consolidated 2013 revenue is attributable to installation of systems in newly constructed facilities, with the remaining 57% attributable to maintenance, repair and replacement services. The following service activities account for our consolidated 2013 revenue: HVAC 75%, plumbing 15%, building automation control systems 6% and other 4%. These service activities are within the mechanical services industry which is the single industry segment we serve.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies
	Basis of Presentation
	These interim statements should be read in conjunction with the historical consolidated financial statements and related notes of Comfort Systems included in the Annual Report on Form 10-K as filed with the Securities and Exchange Commission ("SEC") for the year ended December 31, 2012 (the "Form 10-K").
	The accompanying unaudited consolidated financial statements were prepared using generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and applicable rules of Regulation S-X of the SEC. Accordingly, these financial statements do not include all the footnotes required by generally accepted accounting principles for complete financial statements and should be read in conjunction with the Form 10-K. We believe all adjustments necessary for a fair presentation of these interim statements have been included and are of a normal and recurring nature. The results of operations for interim periods are not necessarily indicative of the results for the full fiscal year.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, revenue and expenses and disclosures regarding contingent assets and liabilities. Actual results could differ from those estimates. The most significant estimates used in our financial statements affect revenue and cost recognition for construction contracts, the allowance for doubtful accounts, self-insurance accruals, deferred tax assets, warranty accruals, fair value accounting for acquisitions and the quantification of fair value for reporting units in connection with our goodwill impairment testing.
	Cash Flow Information
	We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
	Cash paid (in thousands) for:
		Three Months				Nine Months
		Ended				Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Interest	$	269	$	320	$	789	$	984
	Income taxes for continuing operations		1,928		1,578		5,051		3,107
	Income taxes for discontinued operations		—		—		—		5
	Total	$	2,197	$	1,898	$	5,840	$	4,096
	Income Taxes
	We are subject to income tax in the United States and Puerto Rico and we file a consolidated return for federal income tax purposes. Income taxes are provided for under the liability method, which takes into account differences between financial statement treatment and tax treatment of certain transactions.
	Deferred income taxes are based on the difference between the financial reporting and tax basis of assets and liabilities. The deferred income tax provision represents the change during the reporting period in the deferred tax assets and deferred tax liabilities, net of the effect of acquisitions and dispositions. Deferred tax assets include tax loss and credit carry-forwards and are reduced by a valuation allowance if, based on available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized.
	We regularly evaluate valuation allowances established for deferred tax assets for which future realization is uncertain. We perform this evaluation each quarter. Estimations of required valuation allowances include estimates of future taxable income. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which the activity underlying these assets becomes deductible. We consider projected future taxable income and tax planning strategies in making this assessment. If actual future taxable income is less than the estimates, we may not realize all or a portion of the recorded deferred tax assets.
	Significant judgment is required in assessing the timing and amounts of deductible and taxable items. We establish reserves when, despite our belief that our tax return positions are fully supportable, we believe that certain positions may be challenged and potentially disallowed. When facts and circumstances change, we adjust these reserves through our provision for income taxes.
	To the extent interest and penalties may be assessed by taxing authorities on any underpayment of income tax, such amounts have been accrued and are classified as a component of income tax expense in our consolidated statements of operations.
	For the nine months ended September 30, 2013 our tax expense is $14.4 million with an effective tax rate of 38.8% as compared to tax expense of $6.0 million with an effective tax rate of 46.5% for the nine months ended September 30, 2012. The effective rate for 2013 is higher than the federal statutory rate of 35.0% primarily due to state income taxes (3.8%). The effective rate for 2012 is higher than the federal statutory rate of 35.0% primarily due to the impact of the noncontrolling interest of EAS which for tax purposes is treated as a partnership (4.4%), state income taxes (3.2%) and an increase in tax reserves (3.1%). Tax reserves are analyzed and adjusted quarterly as events occur to warrant such changes. Adjustments to tax reserves are a component of the effective tax rate.
	Financial Instruments
	Our financial instruments consist of cash and cash equivalents, accounts receivable, other receivables, accounts payable, notes to former owners and a revolving credit facility. We believe that the carrying values of these instruments on the accompanying balance sheets approximate their fair values.
	Segment Disclosure
	Our activities are within the mechanical services industry which is the single industry segment we serve. Each operating subsidiary represents an operating segment and these segments have been aggregated, as the operating units meet all of the aggregation criteria.
	Reclassifications
	Certain reclassifications have been made in prior period financial statements to conform to current period presentation. These reclassifications are of a normal and recurring nature or are due to discontinued operations accounting related to the shutdown of our Delaware operation in 2012. Neither have resulted in any changes to previously reported net income for any periods.
	Accounting Adjustment
	The accompanying financial statements for the nine months ended September 30, 2013 include the correction of prior period accounting errors which resulted in additional net after-tax income in the period of approximately $1.3 million. We determined that the errors primarily impacted years prior to 2010. These corrections are reflected on a pretax basis in revenue, cost of sales and selling, general, and administrative expenses, which include $3.3 million, $0.8 million and $0.3 million, respectively.
	We have considered the guidance found in ASC 250-10 and ASC 270-10 (SEC Staff Accounting Bulletin No. 99, Materiality, Accounting Bulletin No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), in evaluating whether a restatement of prior financial statements is required as a result of the misstatement to such financial statements. ASC 250 requires that corrections of errors be recorded by restatement of prior periods if the error is material. We quantitatively and qualitatively assessed the materiality of the errors and concluded that the errors were not material to our estimate of earnings for the year ended December 31, 2013, and any of our previously issued financial statements. This conclusion is based on current internal forecasts of operating results for the year ended December 31, 2013 as well as actual operating results for the years ended December 31, 2012 and 2011. Actual results for the year ended December 31, 2013 could differ from those forecasted and result in a different conclusion.

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2013
Fair Value Measurements
Fair Value Measurements	3. Fair Value Measurements
	We classify and disclose assets and liabilities carried at fair value in one of the following three categories:
	•
	Level 1—quoted prices in active markets for identical assets and liabilities;
	•
	Level 2—observable market based inputs or unobservable inputs that are corroborated by market data; and
	•
	Level 3—significant unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.
	The following table summarizes the fair values and levels within the fair value hierarchy in which the fair value measurements fall for assets and liabilities measured on a recurring basis as of September 30, 2013 (in thousands):
					Fair Value Measurements at
					Reporting Date Using
		Total			Quoted Prices In		Significant		Significant
					Active Markets		Other		Unobservable
					for Identical		Observable		Inputs
					Assets		Inputs		(Level 3)
					(Level 1)		(Level 2)
	Cash and cash equivalents	$	45,305		$	45,305	$	—	$	—
	Life insurance—cash surrender value	$	2,753		$	—	$	2,753	$	—
	Contingent earn-out obligations	$	1,270		$	—	$	—	$	1,270
	Cash and cash equivalents consist primarily of highly rated money market funds at a variety of well-known institutions with original maturities of three months or less. The original cost of these assets approximates fair value due to their short term maturity.
	One of our operations has life insurance policies covering 40 employees with a combined face value of $40.7 million. The policies are invested in mutual funds and the fair value measurement of the cash surrender balance associated with these policies is determined using Level 2 inputs within the fair value hierarchy and will vary with investment performance. The cash surrender value of these policies is $2.8 million as of September 30, 2013 and $2.5 million as of December 31, 2012. These assets are included in "Other Noncurrent Assets" in our consolidated balance sheets.
	The valuation of our contingent earn-out obligations is determined using a probability weighted discounted cash flow method. This fair value measurement is based on significant unobservable inputs in the market and thus represents a Level 3 measurement within the fair value hierarchy. This analysis reflects the contractual terms of the purchase agreements (e.g., minimum and maximum payments, length of earn-out periods, manner of calculating any amounts due, etc.) and utilizes assumptions with regard to future cash flows, probabilities of achieving such future cash flows and a discount rate. The contingent earn-out obligations are measured at fair value each reporting period and changes in estimates of fair value are recognized in earnings.
	The table below presents a reconciliation of the fair value of our contingent earn-out obligations that use significant unobservable inputs (Level 3) (in thousands).
	Balance at beginning of year	$	1,966
	Issuances		—
	Settlements		—
	Adjustments to fair value		(696	)
	Balance at end of period	$	1,270
	We measure certain assets at fair value on a nonrecurring basis. These assets are recognized at fair value when they are deemed to be other-than-temporarily impaired. We did not recognize any impairments, in the current quarter, on those assets required to be measured at fair value on a nonrecurring basis.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2013
Acquisitions
Acquisitions	4. Acquisitions
	No acquisitions were completed in the first nine months of 2013. We completed one acquisition in the first quarter and two in the second quarter of 2012. These acquisitions were not material, individually or in the aggregate, and were "tucked-in" with existing operations. The results of operations of acquisitions are included in our consolidated financial statements from their respective acquisition dates. Additional contingent purchase price ("earn-out") has been or will be paid if certain acquisitions achieve predetermined profitability targets.

Discontinued_Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2013
Discontinued Operations
Discontinued Operations	5. Discontinued Operations
	During the fourth quarter of 2012, we substantially completed the shutdown of our operation located in Delaware. The after tax loss for the three months ended September 30, 2013 was less than $0.1 million, while the after tax loss for the three months ended September 30, 2012 was $0.1 million. The after tax loss for the nine months ended September 30, 2013 and 2012 was $0.1 million and $0.2 million, respectively. These results have been recorded in discontinued operations under "Loss from discontinued operations, net of income tax expense (benefit)".
	Our consolidated statements of operations and the related earnings per share amounts have been restated to reflect the effects of the discontinued operations. No interest expense is allocated to discontinued operations.
	Revenue and pre-tax loss related to discontinued operations are as follows (in thousands):
		Three Months						Nine Months
		Ended						Ended
		September 30,						September 30,
		2013			2012			2013			2012
	Revenue	$	—		$	299		$	22		$	4,385
	Pre-tax loss	$	(43	)	$	(21	)	$	(136	)	$	(200	)

Goodwill_and_Identifiable_Inta

Goodwill and Identifiable Intangible Assets, Net	9 Months Ended
	Sep. 30, 2013
Goodwill and Identifiable Intangible Assets, Net
Goodwill and Identifiable Intangible Assets, Net	6. Goodwill and Identifiable Intangible Assets, Net
	Goodwill
	The changes in the carrying amount of goodwill are as follows (in thousands):
		September 30,			December 31,
		2013			2012
	Balance at beginning of year	$	114,588		$	107,093
	Additions		—			7,495
	Balance at end of period	$	114,588		$	114,588
	Identifiable Intangible Assets, Net
	Identifiable intangible assets consist of the following (dollars in thousands):
				September 30, 2013						December 31, 2012
		Estimated		Gross			Accumulated			Gross		Accumulated
		Useful Lives		Book Value			Amortization			Book Value		Amortization
		in Years
	Customer relationships	1 - 15		$	40,404		$	(19,639	)	$	40,404	$	(15,579	)
	Backlog	1 - 2			6,515			(6,515	)		6,515		(6,375	)
	Noncompete agreements	2 - 7			2,890			(2,594	)		2,890		(2,380	)
	Tradenames	2 - 25			23,695			(5,649	)		23,695		(4,655	)
	Total			$	73,504		$	(34,397	)	$	73,504	$	(28,989	)

LongTerm_Debt_Obligations

Long-Term Debt Obligations	9 Months Ended
	Sep. 30, 2013
Long-Term Debt Obligations
Long-Term Debt Obligations	7. Long-Term Debt Obligations
	Long-term debt obligations consist of the following (in thousands):
		September 30,			December 31,
		2013			2012
	Revolving credit facility	$	5,000		$	—
	Other debt		—			2,400
	Notes to former owners		2,000			5,000
	Total debt		7,000			7,400
	Less—current portion		(2,000	)		(300	)
	Total long-term portion of debt	$	5,000		$	7,100
	Revolving Credit Facility
	On June 25, 2013, we amended our senior credit facility (the "Facility") provided by a syndicate of banks increasing our borrowing capacity from $125.0 million to $175.0 million. The Facility, which is available for borrowings and letters of credit, expires in July 2018 and is secured by a first lien on substantially all of the Company's personal property except for assets related to projects subject to surety bonds and assets held by certain unrestricted subsidiaries and a second lien on the Company's assets related to projects subject to surety bonds. We incurred approximately $0.6 million in financing and professional costs in connection with the amendment to the Facility, which combined with the previous unamortized costs of $0.7 million, will be amortized on a straight-line basis as a non-cash charge to interest expense over the remaining term of the Facility. As of September 30, 2013, we had $5.0 million of outstanding borrowings, $50.7 million in letters of credit outstanding and $119.3 million of credit available.
	There are two interest rate options for borrowings under the Facility, the Base Rate Loan Option and the Eurodollar Rate Loan Option. These rates are floating rates determined by the broad financial markets, meaning they can and do move up and down from time to time. Additional margins are then added to these two rates.
	The following is a summary of the additional margins:
		Consolidated Total Indebtedness to
		Credit Facility Adjusted EBITDA
		Less			0.75 to			1.50 to			2.25 or
		than 0.75			1.5			2.25			greater
	Additional Per Annum Interest Margin Added Under:
	Base Rate Loan Option		0.25	%		0.5	%		0.75	%		1	%
	Eurodollar Rate Loan Option		1.25	%		1.5	%		1.75	%		2	%
	The weighted average interest rate applicable to the borrowings under the Facility was approximately 1.4% as of September 30, 2013.
	We have used letters of credit to guarantee performance under our contracts and to ensure payment to our subcontractors and vendors under those contracts. Our lenders issue such letters of credit through the Facility for a fee. We have never had a claim made against a letter of credit that resulted in payments by a lender or by us and believe such claims are unlikely in the foreseeable future. The letter of credit fees range from 1.25% to 2.00% per annum, based on the ratio of Consolidated Total Indebtedness to Credit Facility Adjusted EBITDA, as defined in the credit agreement.
	Commitment fees are payable on the portion of the revolving loan capacity not in use for borrowings or letters of credit at any given time. These fees range from 0.20% to 0.35% per annum, based on the ratio of Consolidated Total Indebtedness to Credit Facility Adjusted EBITDA, as defined in the credit agreement.
	The Facility contains financial covenants defining various financial measures and the levels of these measures with which we must comply. Covenant compliance is assessed as of each quarter end.
	The Facility's principal financial covenants include:
	Leverage Ratio—The Facility requires that the ratio of our Consolidated Total Indebtedness to our Credit Facility Adjusted EBITDA not exceed 3.00 through December 31, 2014, 2.75 through December 31, 2015 and 2.50 through maturity. The leverage ratio as of September 30, 2013 was 0.10.
	Fixed Charge Coverage Ratio—The Facility requires that the ratio of Credit Facility Adjusted EBITDA, less non-financed capital expenditures, tax provision, dividends and amounts used to repurchase stock to the sum of interest expense and scheduled principal payments of indebtedness be at least 2.00; provided that the calculation of the fixed charge coverage ratio excludes stock repurchases and the payment of dividends at any time that the Company's Net Leverage Ratio does not exceed 1.50. The Facility also allows the fixed charge coverage ratio not to be reduced for stock repurchases through June 30, 2015 in an aggregate amount not to exceed $25 million if at the time of and after giving effect to such repurchase the Company's Net Leverage Ratio was less than or equal to 1.50. Capital expenditures, tax provision, dividends and stock repurchase payments are defined under the Facility for purposes of this covenant to be amounts for the four quarters ending as of any given quarterly covenant compliance measurement date. The fixed charge coverage ratio as of September 30, 2013 was 11.14.
	Other Restrictions—The Facility permits acquisitions of up to $20.0 million per transaction, provided that the aggregate purchase price of such an acquisition and of acquisitions in the same fiscal year does not exceed $50.0 million. However, these limitations only apply when the Company's Net Leverage Ratio is equal to or greater than 2.00.
	While the Facility's financial covenants do not specifically govern capacity under the Facility, if our debt level under the Facility at a quarter-end covenant compliance measurement date were to cause us to violate the Facility's leverage ratio covenant, our borrowing capacity under the Facility and the favorable terms that we currently have could be negatively impacted by the lenders.
	We are in compliance with all of our financial covenants as of September 30, 2013.
	Notes to Former Owners
	We issued subordinated notes to the former owners of acquired companies as part of the consideration used to acquire these companies. These notes had an outstanding balance of $2.0 million as of September 30, 2013 and bear interest, payable annually, at a weighted average interest rate of 3.3%. The maturity date of the outstanding balance is July 2014.
	Other Debt
	In conjunction with our acquisition of ColonialWebb in 2010, we acquired long-term debt related to an industrial revenue bond associated with its office building and warehouse. In July 2013, we paid the outstanding balance of $2.4 million. The weighted average interest rate on this variable rate debt as of the last day outstanding was approximately 0.21%.
	In addition, our majority owned subsidiary, EAS, has a revolving $2.5 million credit line that is available for temporary working capital needs and expires June 30, 2014. As of September 30, 2013, we had no outstanding borrowings and, therefore, $2.5 million of credit available. We estimate that the weighted average interest rate applicable to borrowings under this variable rate credit line would be approximately 2.7% as of September 30, 2013.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies
Commitments and Contingencies	8. Commitments and Contingencies
	Claims and Lawsuits
	We are subject to certain legal and regulatory claims, including lawsuits arising in the normal course of business. We maintain various insurance coverages to minimize financial risk associated with these claims. We have estimated and provided accruals for probable losses and related legal fees associated with certain litigation in the accompanying consolidated financial statements. While we cannot predict the outcome of these proceedings, in management's opinion and based on reports of counsel, any liability arising from these matters individually and in the aggregate will not have a material effect on our operating results, cash flows or financial condition, after giving effect to provisions already recorded.
	Surety
	Many customers, particularly in connection with new construction, require us to post performance and payment bonds issued by a financial institution known as a surety. If we fail to perform under the terms of a contract or to pay subcontractors and vendors who provided goods or services under a contract, the customer may demand that the surety make payments or provide services under the bond. We must reimburse the surety for any expenses or outlays it incurs. To date, we are not aware of any losses to our sureties in connection with bonds the sureties have posted on our behalf, and do not expect such losses to be incurred in the foreseeable future.
	Surety market conditions remain challenging as a result of significant losses incurred by many sureties in recent periods, both in the construction industry as well as in certain larger corporate bankruptcies. As a result, less bonding capacity is available in the market and terms have become more restrictive. Further, under standard terms in the surety market, sureties issue bonds on a project-by-project basis, and can decline to issue bonds at any time. Historically, approximately 25% to 35% of our business has required bonds. While we have strong surety relationships to support our bonding needs, current market conditions as well as changes in the sureties' assessment of our operating and financial risk could cause the sureties to decline to issue bonds for our work. If that were to occur, the alternatives include doing more business that does not require bonds, posting other forms of collateral for project performance such as letters of credit or cash, and seeking bonding capacity from other sureties. We would likely also encounter concerns from customers, suppliers and other market participants as to our creditworthiness. While we believe our general operating and financial characteristics, including a significant amount of cash on our balance sheet, would enable us to ultimately respond effectively to an interruption in the availability of bonding capacity, such an interruption would likely cause our revenue and profits to decline in the near term.
	Self-Insurance
	We are substantially self-insured for workers' compensation, employer's liability, auto liability, general liability and employee group health claims, in view of the relatively high per-incident deductibles we absorb under our insurance arrangements for these risks. Losses up to deductible amounts are estimated and accrued based upon known facts, historical trends and industry averages. Loss estimates associated with the larger and longer-developing risks, such as workers' compensation, auto liability and general liability, are reviewed by a third-party actuary quarterly.

Stockholders_Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity
Stockholders' Equity	9. Stockholders' Equity
	Earnings Per Share
	Basic earnings per share ("EPS") is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed considering the dilutive effect of stock options, contingently issuable restricted stock and restricted stock units.
	There were no anti-dilutive stock options for the three and nine months ended September 30, 2013. There were approximately 1.0 million of anti-dilutive stock options excluded from the calculation of diluted EPS for both the three and nine months ended September 30, 2012.
	The following table reconciles the number of shares outstanding with the number of shares used in computing basic and diluted earnings per share for each of the periods presented (in thousands):
		Three Months					Nine Months
		Ended					Ended
		September 30,					September 30,
		2013			2012		2013			2012
	Common shares outstanding, end of period(a)		37,296			37,125		37,296			37,125
	Effect of using weighted average common shares outstanding		(3	)		30		(112	)		1
	Shares used in computing earnings per share—basic		37,293			37,155		37,184			37,126
	Effect of shares issuable under stock option plans based on the treasury stock method		245			90		153			91
	Effect of contingently issuable restricted shares		93			87		107			48
	Shares used in computing earnings per share—diluted		37,631			37,332		37,444			37,265
	(a)
	Excludes 0.1 million and 0.2 million shares of unvested contingently issuable restricted stock outstanding as of September 30, 2013 and 2012, respectively.
	Share Repurchase Program
	On March 29, 2007, our Board of Directors (the "Board") approved a stock repurchase program to acquire up to 1.0 million shares of our outstanding common stock. Subsequently, the Board has from time to time approved extensions of the program to acquire additional shares. Since the inception of the repurchase program, the Board has approved 6.6 million shares to be repurchased.
	The share repurchases will be made from time to time at our discretion in the open market or privately negotiated transactions as permitted by securities laws and other legal requirements, and subject to market conditions and other factors. The Board may modify, suspend, extend or terminate the program at any time. We repurchased 0.1 million shares during the nine months ended September 30, 2013 at an average price of $14.59 per share. Since the inception of the program in 2007 and as of September 30, 2013, we have repurchased a cumulative total of 6.0 million shares at an average price of $11.00 per share.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2013
Summary of Significant Accounting Policies
Basis of Presentation	Basis of Presentation
	These interim statements should be read in conjunction with the historical consolidated financial statements and related notes of Comfort Systems included in the Annual Report on Form 10-K as filed with the Securities and Exchange Commission ("SEC") for the year ended December 31, 2012 (the "Form 10-K").
	The accompanying unaudited consolidated financial statements were prepared using generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and applicable rules of Regulation S-X of the SEC. Accordingly, these financial statements do not include all the footnotes required by generally accepted accounting principles for complete financial statements and should be read in conjunction with the Form 10-K. We believe all adjustments necessary for a fair presentation of these interim statements have been included and are of a normal and recurring nature. The results of operations for interim periods are not necessarily indicative of the results for the full fiscal year.
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities, revenue and expenses and disclosures regarding contingent assets and liabilities. Actual results could differ from those estimates. The most significant estimates used in our financial statements affect revenue and cost recognition for construction contracts, the allowance for doubtful accounts, self-insurance accruals, deferred tax assets, warranty accruals, fair value accounting for acquisitions and the quantification of fair value for reporting units in connection with our goodwill impairment testing.
Cash Flow Information	Cash Flow Information
	We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
	Cash paid (in thousands) for:
		Three Months				Nine Months
		Ended				Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Interest	$	269	$	320	$	789	$	984
	Income taxes for continuing operations		1,928		1,578		5,051		3,107
	Income taxes for discontinued operations		—		—		—		5
	Total	$	2,197	$	1,898	$	5,840	$	4,096
Income Taxes	Income Taxes
	We are subject to income tax in the United States and Puerto Rico and we file a consolidated return for federal income tax purposes. Income taxes are provided for under the liability method, which takes into account differences between financial statement treatment and tax treatment of certain transactions.
	Deferred income taxes are based on the difference between the financial reporting and tax basis of assets and liabilities. The deferred income tax provision represents the change during the reporting period in the deferred tax assets and deferred tax liabilities, net of the effect of acquisitions and dispositions. Deferred tax assets include tax loss and credit carry-forwards and are reduced by a valuation allowance if, based on available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized.
	We regularly evaluate valuation allowances established for deferred tax assets for which future realization is uncertain. We perform this evaluation each quarter. Estimations of required valuation allowances include estimates of future taxable income. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which the activity underlying these assets becomes deductible. We consider projected future taxable income and tax planning strategies in making this assessment. If actual future taxable income is less than the estimates, we may not realize all or a portion of the recorded deferred tax assets.
	Significant judgment is required in assessing the timing and amounts of deductible and taxable items. We establish reserves when, despite our belief that our tax return positions are fully supportable, we believe that certain positions may be challenged and potentially disallowed. When facts and circumstances change, we adjust these reserves through our provision for income taxes.
	To the extent interest and penalties may be assessed by taxing authorities on any underpayment of income tax, such amounts have been accrued and are classified as a component of income tax expense in our consolidated statements of operations.
	For the nine months ended September 30, 2013 our tax expense is $14.4 million with an effective tax rate of 38.8% as compared to tax expense of $6.0 million with an effective tax rate of 46.5% for the nine months ended September 30, 2012. The effective rate for 2013 is higher than the federal statutory rate of 35.0% primarily due to state income taxes (3.8%). The effective rate for 2012 is higher than the federal statutory rate of 35.0% primarily due to the impact of the noncontrolling interest of EAS which for tax purposes is treated as a partnership (4.4%), state income taxes (3.2%) and an increase in tax reserves (3.1%). Tax reserves are analyzed and adjusted quarterly as events occur to warrant such changes. Adjustments to tax reserves are a component of the effective tax rate.
Financial Instruments	Financial Instruments
	Our financial instruments consist of cash and cash equivalents, accounts receivable, other receivables, accounts payable, notes to former owners and a revolving credit facility. We believe that the carrying values of these instruments on the accompanying balance sheets approximate their fair values.
Segment Disclosure	Segment Disclosure
	Our activities are within the mechanical services industry which is the single industry segment we serve. Each operating subsidiary represents an operating segment and these segments have been aggregated, as the operating units meet all of the aggregation criteria.
Reclassifications	Reclassifications
	Certain reclassifications have been made in prior period financial statements to conform to current period presentation. These reclassifications are of a normal and recurring nature or are due to discontinued operations accounting related to the shutdown of our Delaware operation in 2012. Neither have resulted in any changes to previously reported net income for any periods.
Accounting Adjustment	Accounting Adjustment
	The accompanying financial statements for the nine months ended September 30, 2013 include the correction of prior period accounting errors which resulted in additional net after-tax income in the period of approximately $1.3 million. We determined that the errors primarily impacted years prior to 2010. These corrections are reflected on a pretax basis in revenue, cost of sales and selling, general, and administrative expenses, which include $3.3 million, $0.8 million and $0.3 million, respectively.
	We have considered the guidance found in ASC 250-10 and ASC 270-10 (SEC Staff Accounting Bulletin No. 99, Materiality, Accounting Bulletin No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), in evaluating whether a restatement of prior financial statements is required as a result of the misstatement to such financial statements. ASC 250 requires that corrections of errors be recorded by restatement of prior periods if the error is material. We quantitatively and qualitatively assessed the materiality of the errors and concluded that the errors were not material to our estimate of earnings for the year ended December 31, 2013, and any of our previously issued financial statements. This conclusion is based on current internal forecasts of operating results for the year ended December 31, 2013 as well as actual operating results for the years ended December 31, 2012 and 2011. Actual results for the year ended December 31, 2013 could differ from those forecasted and result in a different conclusion.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2013
Summary of Significant Accounting Policies
Schedule of cash paid	Cash paid (in thousands) for:
		Three Months				Nine Months
		Ended				Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Interest	$	269	$	320	$	789	$	984
	Income taxes for continuing operations		1,928		1,578		5,051		3,107
	Income taxes for discontinued operations		—		—		—		5
	Total	$	2,197	$	1,898	$	5,840	$	4,096

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Measurements
Summary of fair values and levels within the fair value hierarchy in which the fair value measurements fall for assets and liabilities measured on a recurring basis	The following table summarizes the fair values and levels within the fair value hierarchy in which the fair value measurements fall for assets and liabilities measured on a recurring basis as of September 30, 2013 (in thousands):
					Fair Value Measurements at
					Reporting Date Using
		Total			Quoted Prices In		Significant		Significant
					Active Markets		Other		Unobservable
					for Identical		Observable		Inputs
					Assets		Inputs		(Level 3)
					(Level 1)		(Level 2)
	Cash and cash equivalents	$	45,305		$	45,305	$	—	$	—
	Life insurance—cash surrender value	$	2,753		$	—	$	2,753	$	—
	Contingent earn-out obligations	$	1,270		$	—	$	—	$	1,270
Schedule of reconciliation of the fair value of contingent earn-out obligations that use significant unobservable inputs (Level 3)	The table below presents a reconciliation of the fair value of our contingent earn-out obligations that use significant unobservable inputs (Level 3) (in thousands).
	Balance at beginning of year	$	1,966
	Issuances		—
	Settlements		—
	Adjustments to fair value		(696	)
	Balance at end of period	$	1,270

Discontinued_Operations_Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2013
Discontinued Operations
Schedule of revenue and pre-tax loss related to discontinued operations	Revenue and pre-tax loss related to discontinued operations are as follows (in thousands):
		Three Months						Nine Months
		Ended						Ended
		September 30,						September 30,
		2013			2012			2013			2012
	Revenue	$	—		$	299		$	22		$	4,385
	Pre-tax loss	$	(43	)	$	(21	)	$	(136	)	$	(200	)

Goodwill_and_Identifiable_Inta1

Goodwill and Identifiable Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2013
Goodwill and Identifiable Intangible Assets, Net
Schedule of changes in the carrying amount of goodwill	The changes in the carrying amount of goodwill are as follows (in thousands):
		September 30,			December 31,
		2013			2012
	Balance at beginning of year	$	114,588		$	107,093
	Additions		—			7,495
	Balance at end of period	$	114,588		$	114,588
Schedule of components of identifiable intangible assets	Identifiable intangible assets consist of the following (dollars in thousands):
				September 30, 2013						December 31, 2012
		Estimated		Gross			Accumulated			Gross		Accumulated
		Useful Lives		Book Value			Amortization			Book Value		Amortization
		in Years
	Customer relationships	1 - 15		$	40,404		$	(19,639	)	$	40,404	$	(15,579	)
	Backlog	1 - 2			6,515			(6,515	)		6,515		(6,375	)
	Noncompete agreements	2 - 7			2,890			(2,594	)		2,890		(2,380	)
	Tradenames	2 - 25			23,695			(5,649	)		23,695		(4,655	)
	Total			$	73,504		$	(34,397	)	$	73,504	$	(28,989	)

LongTerm_Debt_Obligations_Tabl

Long-Term Debt Obligations (Tables)	9 Months Ended
	Sep. 30, 2013
Long-Term Debt Obligations
Schedule of components of long-term debt obligations	Long-term debt obligations consist of the following (in thousands):
		September 30,			December 31,
		2013			2012
	Revolving credit facility	$	5,000		$	—
	Other debt		—			2,400
	Notes to former owners		2,000			5,000
	Total debt		7,000			7,400
	Less—current portion		(2,000	)		(300	)
	Total long-term portion of debt	$	5,000		$	7,100
Summary of additional margins
		Consolidated Total Indebtedness to
		Credit Facility Adjusted EBITDA
		Less			0.75 to			1.50 to			2.25 or
		than 0.75			1.5			2.25			greater
	Additional Per Annum Interest Margin Added Under:
	Base Rate Loan Option		0.25	%		0.5	%		0.75	%		1	%
	Eurodollar Rate Loan Option		1.25	%		1.5	%		1.75	%		2	%

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity
Reconciliation of number of shares outstanding with the number of shares used in computing basic and diluted earnings per share	The following table reconciles the number of shares outstanding with the number of shares used in computing basic and diluted earnings per share for each of the periods presented (in thousands):
		Three Months					Nine Months
		Ended					Ended
		September 30,					September 30,
		2013			2012		2013			2012
	Common shares outstanding, end of period(a)		37,296			37,125		37,296			37,125
	Effect of using weighted average common shares outstanding		(3	)		30		(112	)		1
	Shares used in computing earnings per share—basic		37,293			37,155		37,184			37,126
	Effect of shares issuable under stock option plans based on the treasury stock method		245			90		153			91
	Effect of contingently issuable restricted shares		93			87		107			48
	Shares used in computing earnings per share—diluted		37,631			37,332		37,444			37,265
	(a)
	Excludes 0.1 million and 0.2 million shares of unvested contingently issuable restricted stock outstanding as of September 30, 2013 and 2012, respectively.

Business_and_Organization_Deta

Business and Organization (Details)	9 Months Ended
	Sep. 30, 2013
Installation of systems in newly constructed facilities
Business and Organization
Percentage of revenue attributable to services	43.00%
Maintenance, repair and replacement services
Business and Organization
Percentage of revenue attributable to services	57.00%
HVAC
Business and Organization
Percentage of revenue attributable to services	75.00%
Plumbing
Business and Organization
Percentage of revenue attributable to services	15.00%
Building automation control systems
Business and Organization
Percentage of revenue attributable to services	6.00%
Other
Business and Organization
Percentage of revenue attributable to services	4.00%

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Cash paid for:
Interest	$269	$320	$789	$984
Income taxes for continuing operations	1,928	1,578	5,051	3,107
Income taxes for discontinued operations				5
Total	2,197	1,898	5,840	4,096
Income Taxes
Tax expense	$6,588	$3,926	$14,366	$6,031
Effective tax rate (as a percent)			38.80%	46.50%
Federal statutory income taxes rate (as a percent)			35.00%	35.00%
State income taxes rate (as a percent)			-3.80%	-3.20%
Income attributable to noncontrolling interest (as a percent)				-4.40%
Tax reserves (as a percent)				-3.10%

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income after-tax	$11,379	$5,673	$21,673	$9,112
Revenue	349,989	335,241	1,026,932	1,015,315
Cost of sales	282,968	279,720	848,477	862,767
Selling, general, and administrative expenses	49,404	45,853	141,623	138,781
Adjustments
Net income after-tax			1,300
Revenue			3,300
Cost of sales			800
Selling, general, and administrative expenses			$300

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
	item		Contingent earn-out obligations	Recurring basis	Recurring basis	Recurring basis	Recurring basis
				Total	Quoted Market Prices In Active Markets for Identical Assets (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Fair Value Measurements
Cash and cash equivalents				$45,305,000	$45,305,000
Life insurance - cash surrender value				2,753,000		2,753,000
Contingent earn-out obligations				1,270,000			1,270,000
Number of employees covered under life insurance policies	40
Combined face value of life insurance policies	40,700,000
Cash surrender value	2,800,000	2,500,000
Reconciliation of the fair value of contingent earn-out obligations that use significant unobservable inputs (Level 3)
Balance at beginning of year			1,966,000
Adjustments to fair value			-696,000
Balance at end of period			$1,270,000

Acquisitions_Details

Acquisitions (Details)	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2013
	item	item	item
Acquisitions
Number of acquisitions	2	1	0

Discontinued_Operations_Detail

Discontinued Operations (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Discontinued Operations
Interest expense allocated to discontinued operations			$0
Revenue and pre-tax loss related to discontinued operations
Revenue		299,000	22,000	4,385,000
Pre-tax loss	-43,000	-21,000	-136,000	-200,000
Operation located in Delaware
Discontinued Operations
After-tax loss from discontinued operations		100,000	100,000	200,000
Operation located in Delaware | Maximum
Discontinued Operations
After-tax loss from discontinued operations	$100,000

Goodwill_and_Identifiable_Inta2

Goodwill and Identifiable Intangible Assets, Net (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Sep. 30, 2013
Changes in the carrying amount of goodwill
Balance at the beginning of period	$107,093	$114,588
Additions	7,495
Balance at the end of period	$114,588	$114,588

Goodwill_and_Identifiable_Inta3

Goodwill and Identifiable Intangible Assets, Net (Details 2) (USD $)

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

In Thousands, unless otherwise specified

Customer relationships

Customer relationships

Customer relationships

Customer relationships

Backlog

Backlog

Backlog

Backlog

Noncompete agreements

Noncompete agreements

Noncompete agreements

Noncompete agreements

Tradenames

Tradenames

Tradenames

Tradenames

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Identifiable Intangible Assets, Net

Estimated Useful Lives in Years

1 year

15 years

1 year

2 years

2 years

7 years

2 years

25 years

Gross Book Value

$73,504

$73,504

$40,404

$40,404

$6,515

$6,515

$2,890

$2,890

$23,695

$23,695

Accumulated Amortization

($34,397)

($28,989)

($19,639)

($15,579)

($6,515)

($6,375)

($2,594)

($2,380)

($5,649)

($4,655)

LongTerm_Debt_Obligations_Deta

Long-Term Debt Obligations (Details) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

1 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Jun. 25, 2013

Jun. 24, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Jul. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Other debt

Other debt

Other debt

Notes to former owners

Notes to former owners

item

EAS

Actual

Minimum

Minimum

Minimum

Maximum

Maximum

Maximum

Maximum

Maximum

Maximum

Base rate

Base rate

Base rate

Base rate

Eurodollar rate

Eurodollar rate

Eurodollar rate

Eurodollar rate

Covenant Requirement

Actual

Through December 31, 2014

Through December 31, 2015

Through maturity

Covenant Requirement

Actual

Consolidated Total Indebtedness to Credit Facility Adjusted EBITDA: Less than 0.75

Consolidated Total Indebtedness to Credit Facility Adjusted EBITDA: 0.75 to 1.50

Consolidated Total Indebtedness to Credit Facility Adjusted EBITDA: 1.50 to 2.25

Consolidated Total Indebtedness to Credit Facility Adjusted EBITDA: 2.25 or greater

Consolidated Total Indebtedness to Credit Facility Adjusted EBITDA: Less than 0.75

Consolidated Total Indebtedness to Credit Facility Adjusted EBITDA: 0.75 to 1.50

Consolidated Total Indebtedness to Credit Facility Adjusted EBITDA: 1.50 to 2.25

Consolidated Total Indebtedness to Credit Facility Adjusted EBITDA: 2.25 or greater

Long-Term Debt Obligations

Total debt

$7,000,000

$7,000,000

$7,400,000

$5,000,000

$2,400,000

$2,000,000

$5,000,000

Less - current portion

-2,000,000

-2,000,000

-300,000

Total long-term portion of debt

5,000,000

5,000,000

7,100,000

Borrowing capacity

175,000,000

125,000,000

2,500,000

Financing and professional cost

600,000

Unamortized costs

700,000

Outstanding borrowings

5,000,000

Letters of credit amount outstanding

50,700,000

Credit available

119,300,000

2,500,000

Number of interest rate options

2

Additional per annum interest margin added under:

Variable rate basis

Base rate

Base rate

Base rate

Base rate

Eurodollar rate

Eurodollar rate

Eurodollar rate

Eurodollar rate

Additional per annum interest margin (as a percent)

0.25%

0.50%

0.75%

1.00%

1.25%

1.50%

1.75%

2.00%

Weighted average interest rate (as a percent)

1.40%

2.70%

0.21%

3.30%

Payments of debt

3,400,000

300,000

5,400,000

4,400,000

2,400,000

Letter of credit fees (as a percent)

1.25%

2.00%

Commitment fees payable on unused portion of the facility (as a percent)

0.20%

0.35%

Principal financial covenants

Leverage ratio

0.1

3

2.75

2.5

Net leverage ratio used to determine exclusion of stock repurchases and the payment of dividends for calculation of the fixed charge coverage ratio

1.5

Amount of stock repurchases to maintain maximum net leverage ratio

25,000,000

Net leverage ratio after giving effect to stock repurchases for calculation of the fixed charge coverage ratio

1.5

Number of quarters of capital expenditures, tax provision, dividends and stock repurchase payments used for calculation of fixed charge coverage ratio

4

Fixed charge coverage ratio

11.14

2

Permitted amount of acquisitions per transaction

20,000,000

Aggregate purchase price of current acquisition and acquisitions in the preceding 12 month period for determining permitted amount of acquisition per transaction

$50,000,000

Net leverage ratio used as basis for other restrictions

2

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (Surety)	9 Months Ended
	Sep. 30, 2013
Minimum
Surety
Percentage of business which has required bonds	25.00%
Maximum
Surety
Percentage of business which has required bonds	35.00%

Stockholders_Equity_Details

Stockholders' Equity (Details) (Stock Options)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Stock Options
Earnings Per Share
Anti-dilutive securities excluded from computation of earnings per share amount (in shares)	0	1	0	1

Stockholders_Equity_Details_2

Stockholders' Equity (Details 2) (USD $)	3 Months Ended		9 Months Ended		79 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Mar. 29, 2007
Reconciliation of the number of shares outstanding with the number of shares used in computing basic and diluted earnings per share
Common shares outstanding, end of period	37,296,000	37,125,000	37,296,000	37,125,000
Effect of using weighted average common shares outstanding	-3,000	30,000	-112,000	1,000
Shares used in computing earnings per share - basic	37,293,000	37,155,000	37,184,000	37,126,000
Effect of shares issuable under stock option plans based on the treasury stock method	245,000	90,000	153,000	91,000
Effect of contingently issuable restricted shares	93,000	87,000	107,000	48,000
Shares used in computing earnings per share - diluted	37,631,000	37,332,000	37,444,000	37,265,000
Number of shares of unvested contingently issuable restricted stock outstanding	100,000	200,000	100,000	200,000	100,000
Share Repurchase Program
Number of shares of outstanding common stock authorized to be acquired under a stock repurchase program	6,600,000		6,600,000		6,600,000	1,000,000
Number of shares of common stock repurchased			100,000		6,000,000
Average price (in dollars per share)			$14.59		$11