Willbros 10-Q 2 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	Apr. 28, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Willbros Group, Inc.\NEW\
Entity Central Index Key	1,449,732
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment Flag	false
Trading Symbol	WG
Entity Common Stock, Shares Outstanding		62,782,311

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 36,693	$ 41,420
Accounts receivable, net	111,189	112,037
Contract cost and recognized income not yet billed	17,116	11,938
Prepaid expenses and other current assets	18,637	18,416
Parts and supplies inventories	1,005	800
Total current assets	202,895	194,166
Property, plant and equipment, net	35,520	38,123
Intangible assets, net	74,431	76,848
Restricted cash	40,191	40,206
Deferred income taxes	348	315
Other long-term assets	12,900	13,378
Total assets	366,285	363,036
Current liabilities:
Accounts payable and accrued liabilities	93,788	83,488
Contract billings in excess of cost and recognized income	7,662	4,938
Accrued income taxes	391	311
Other current liabilities	6,004	6,253
Total current liabilities	127,139	104,843
Long-term debt	87,466	89,189
Other long-term liabilities	32,156	32,872
Long-term liabilities associated with discontinued operations	910	995
Total liabilities	247,671	227,899
Contingencies and commitments
Stockholders’ equity:
Preferred stock, par value $.01 per share, 1,000,000 shares authorized, none issued	0	0
Common stock, par value $.05 per share, 105,000,000 shares authorized and 64,831,457 shares issued at March 31, 2017 (64,679,896 at December 31, 2016)	3,233	3,226
Additional paid-in capital	750,202	749,303
Accumulated deficit	(615,788)	(598,021)
Treasury stock at cost, 2,074,060 shares at March 31, 2017 (2,025,208 at December 31, 2016)	(15,285)	(15,137)
Accumulated other comprehensive loss	(3,748)	(4,234)
Total stockholders’ equity	118,614	135,137
Total liabilities and stockholders’ equity	366,285	363,036
Disposal Group, Not Discontinued Operations
Current assets:
Assets held for sale	17,933	9,050
Current liabilities:
Current liabilities associated with discontinued operations	18,023	8,275
Discontinued Operations
Current assets:
Assets held for sale	322	505
Current liabilities:
Current liabilities associated with discontinued operations	$ 1,271	$ 1,578

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value (in USD per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Common stock, par value (in USD per share)	$ 0.05	$ 0.05
Common stock, shares authorized	105,000,000	105,000,000
Common stock, shares issued	64,831,457	64,679,896
Treasury stock, shares	2,074,060	2,025,208

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Statement [Abstract]
Contract revenue	$ 163,900	$ 199,030
Operating expenses:
Contract costs	162,219	185,231
Amortization of intangibles	2,417	2,438
General and administrative	13,355	17,134
Other charges	762	3,688
Total operating expenses	178,753	208,491
Operating loss	(14,853)	(9,461)
Non-operating income (expense):
Interest expense	(3,488)	(3,567)
Interest income	8	20
Debt covenant suspension and extinguishment charges	0	(63)
Other, net	(3)	(60)
Total non-operating expense	(3,483)	(3,670)
Loss from continuing operations before income taxes	(18,336)	(13,131)
Provision (benefit) for income taxes	(600)	167
Loss from continuing operations	(17,736)	(13,298)
Loss from discontinued operations net of provision for income taxes	(31)	(1,853)
Net loss	$ (17,767)	$ (15,151)
Basic income (loss) per share attributable to Company shareholders:
Loss from continuing operations, basic (in USD per share)	$ (0.29)	$ (0.22)
Loss from discontinued operations, basic (in USD per share)	0	(0.03)
Net loss, basic (in USD per share)	(0.29)	(0.25)
Diluted income (loss) per share attributable to Company shareholders:
Loss from continuing operations, diluted (in USD per share)	(0.29)	(0.22)
Loss from discontinued operations, diluted (in USD per share)	0	(0.03)
Net loss, diluted (in USD per share)	$ (0.29)	$ (0.25)
Weighted average number of common shares outstanding:
Basic (in shares)	61,829,768	60,756,314
Diluted (in shares)	61,829,768	60,756,314

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Statement of Comprehensive Income [Abstract]
Net loss	$ (17,767)	$ (15,151)
Other comprehensive income, net of tax
Foreign currency translation adjustments	219	1,778
Changes in derivative financial instruments	267	405
Total other comprehensive income net of tax	486	2,183
Total comprehensive loss	$ (17,281)	$ (12,968)

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net loss	$ (17,767)	$ (15,151)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Loss from discontinued operations	31	1,853
Depreciation and amortization	5,037	5,688
Debt covenant suspension and extinguishment charges	0	63
Stock-based compensation	906	1,293
Amortization of debt issuance costs	410	152
Non-cash interest expense	517	644
Provision (benefit) for deferred income taxes	(31)	175
Gain on disposal of property and equipment	(696)	(751)
Provision for (recovery of) bad debt	44	(22)
Changes in operating assets and liabilities:
Accounts receivable, net	92	10,400
Contract cost and recognized income not yet billed	(5,162)	(5,498)
Prepaid expenses and other current assets	(206)	(2,935)
Accounts payable and accrued liabilities	9,972	3,868
Accrued income taxes	80	(134)
Contract billings in excess of cost and recognized income	2,724	1,140
Assets held for sale	(8,670)	0
Liabilities held for sale	9,748	0
Other assets and liabilities, net	(714)	1,866
Cash provided by (used in) operating activities from continuing operations	(3,685)	2,651
Cash used in operating activities from discontinued operations	(240)	(3,782)
Cash used in operating activities	(3,925)	(1,131)
Cash flows from investing activities:
Proceeds from sales of property, plant and equipment	1,094	1,132
Proceeds from sale of subsidiaries	950	5,775
Purchases of property, plant and equipment	(493)	(492)
Changes in restricted cash	15	(7,297)
Cash provided by (used in) investing activities from continuing operations	1,566	(882)
Cash provided by (used in) investing activities from discontinued operations	0	0
Cash provided by (used in) investing activities	1,566	(882)
Cash flows from financing activities:
Payments on capital leases	0	(243)
Payments on term loan facility	0	(3,128)
Cost of debt issuance	(2,306)	(2,306)
Payments to reacquire common stock	(148)	(43)
Cash used in financing activities from continuing operations	(2,454)	(5,720)
Cash provided by (used in) financing activities from discontinued operations	0	0
Cash used in financing activities	(2,454)	(5,720)
Effect of exchange rate changes on cash and cash equivalents	86	587
Net decrease in cash and cash equivalents	(4,727)	(7,146)
Cash and cash equivalents at beginning of period	41,420	58,832
Cash and cash equivalents at end of period	36,693	51,686
Supplemental disclosures of cash flow information:
Cash paid for interest (including discontinued operations)	2,629	1,802
Cash paid for income taxes (including discontinued operations)	$ 10	$ 156

Company and Organization

Company and Organization	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Company and Organization	Company and Organization Willbros Group, Inc., a Delaware corporation, and its subsidiaries (the “Company,” “Willbros” or “WGI”), is a specialty energy infrastructure contractor serving the oil and gas and power industries with offerings that primarily include construction, maintenance and facilities development services. The Company’s principal markets for continuing operations are the United States and Canada. The Company obtains its work through competitive bidding and negotiations with prospective clients. Contract values range from several thousand dollars to several hundred million dollars, and contract durations range from a few weeks to more than two years . The Company has three reportable segments: Oil & Gas , Utility T&D and Canada . The Company's Oil & Gas segment provides construction, maintenance and lifecycle extension services to the midstream markets. These services include pipeline construction to support the transportation and storage of hydrocarbons, including gathering, lateral and main-line pipeline systems, as well as, facilities construction such as pump stations, flow stations, gas compressor stations and metering stations. In addition, the Oil & Gas segment provides integrity construction, pipeline systems maintenance and tank services to a number of different customers. The Oil & Gas segment's tank services business is classified as held for sale at March 31, 2017 . See Note 5 - Assets Held for Sale for more information. The Company's Utility T&D segment provides a wide range of services in electric and natural gas transmission and distribution, including comprehensive engineering, procurement, maintenance and construction, repair and restoration of utility infrastructure. The Company's Canada segment provides construction, maintenance and fabrication services, including integrity and supporting civil work, pipeline construction, general mechanical and facility construction, API storage tanks, general and modular fabrication, along with electrical and instrumentation projects serving the Canadian energy and water industries.

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Condensed Consolidated Financial Information The accompanying Condensed Consolidated Balance Sheet as of December 31, 2016 , which has been derived from audited Consolidated Financial Statements , and the unaudited Condensed Consolidated Financial Statements as of March 31, 2017 and 2016 , have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to those rules and regulations. However, the Company believes the presentations and disclosures herein are adequate to make the information not misleading. These unaudited Condensed Consolidated Financial Statements should be read in conjunction with the Company’s December 31, 2016 audited Consolidated Financial Statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 . In the opinion of management, the unaudited Condensed Consolidated Financial Statements reflect all recurring adjustments necessary to fairly state the financial position as of March 31, 2017 , and the results of operations and cash flows of the Company for all interim periods presented. The results of operations and cash flows for the three months ended March 31, 2017 are not necessarily indicative of the operating results and cash flows to be achieved for the full year. Use of Estimates and Assumptions The Condensed Consolidated Financial Statements include certain estimates and assumptions made by management. These estimates and assumptions relate to the reported amounts of assets and liabilities at the dates of the Condensed Consolidated Financial Statements and the reported amounts of revenue and expense during those periods. Significant items subject to such estimates and assumptions include revenue recognition under the percentage-of-completion method of accounting, including estimates of progress towards completion and estimates of gross profit or loss accrual on contracts in progress; tax accruals and certain other accrued liabilities; quantification of amounts recorded for contingencies; valuation allowances for accounts receivable and deferred income tax assets; and the carrying amount of property, plant and equipment, goodwill and intangible assets. The Company bases its estimates on historical experience and other assumptions it believes to be relevant under the circumstances. Actual results could differ from those estimates. The Company's operating loss for the three months ended March 31, 2017 was impacted by less than 5 percent as a result of changes in contract estimates related to projects that were in progress at December 31, 2016 . The Company's operating loss for the three months ended March 31, 2016 was positively impacted by approximately $2.8 million as a result of changes in contract estimates related to projects that were in progress at December 31, 2015 . These changes in contract estimates are primarily attributed to, among other things, changes in estimated costs for certain individually immaterial projects as they progress to completion; the realization of change orders related to work previously performed; and other changes in events, facts and circumstances during the period in which the estimate was revised.

New Accounting Standards

New Accounting Standards	3 Months Ended
	Mar. 31, 2017
Accounting Changes and Error Corrections [Abstract]
New Accounting Standards	New Accounting Standards Recently Adopted Accounting Standards In August 2014, the FASB issued ASU 2014-15, which requires management to perform interim and annual assessments on whether there are conditions or events that raise substantial doubt about the entity's ability to continue as a going concern within one year of the date the financial statements are issued and to provide related disclosures, if required. The amendments in ASU 2014-15 were effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. The Company adopted ASU 2014-15 in the fourth quarter of 2016. See Note 8 - Long-term Debt for more information. In March 2016, the FASB issued ASU 2016-09, which changes how companies account for certain aspects of share-based payment awards to employees, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The standard is effective for annual periods beginning after December 15, 2016 and interim periods within those annual periods with early adoption permitted. The Company adopted ASU 2016-09 in the first quarter with an effective date of January 1, 2017. The recognition of previously unrecognized windfall tax benefits increased the Company's deferred tax assets by $1.8 million offset by a related valuation allowance which resulted in a $0 cumulative-effect adjustment, net of tax, on the Company's Condensed Consolidated Balance Sheet as of the beginning of 2017. The amendments within ASU 2016-09 related to the recognition of excess tax benefits and tax shortfalls in the Condensed Consolidated Statement of Operations and presentation within the operating section of the Condensed Consolidated Statement of Cash Flows were adopted prospectively with no adjustments to prior periods. The Company has elected to account for forfeitures as they occur. The remaining provisions of ASU 2016-09 did not have a material effect on the Company's Condensed Consolidated Financial Statements . Accounting Standards Not Yet Adopted In February 2017, the FASB issued ASU 2017-05, which clarifies the scope of the original guidance within Subtopic 610-20 that was issued in connection with ASU 2014-09, regarding the derecognition or partial sale of nonfinancial assets to exclude all businesses and nonprofit activities. The standard also provides a definition for in-substance nonfinancial assets and additional guidance on partial sales of nonfinancial assets. The standard is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those annual reporting periods. The Company is currently evaluating the impact of the standard on its Condensed Consolidated Financial Statements . In January 2017, the FASB issued ASU 2017-04, which simplifies goodwill impairment testing by eliminating Step 2 from the goodwill impairment test. Instead, an entity should perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value, not to exceed the total amount of goodwill allocated to the reporting unit. The standard is effective for annual reporting periods beginning after December 15, 2019, including interim periods within those annual reporting periods. The Company currently does not have any recorded goodwill on its Condensed Consolidated Balance Sheets . In November 2016, the FASB issued ASU 2016-18, which requires a reporting entity to include restricted cash and restricted cash equivalents in its cash and cash-equivalent balances presented in the entity's statement of cash flows. A reconciliation between the statement of financial position and the statement of cash flows must be disclosed when the balance sheet includes more than one line item for cash, cash equivalents, restricted cash and restricted cash equivalents. Transfers between non-restricted and restricted cash should not be presented as cash flow activities in the statement of cash flows. Furthermore, an entity with a material restricted cash balance must disclose information regarding the nature of the restrictions. The standard is effective for annual periods beginning after December 15, 2017, including interim periods within those annual reporting periods. The Company is currently evaluating the impact of the standard on its Condensed Consolidated Financial Statements . At March 31, 2017 and December 31, 2016 , approximately $40.2 million is recorded as “Restricted cash” on the Company's Condensed Consolidated Balance Sheets . These amounts are primarily composed of eligible pledged cash in the Company's March 31, 2017 and December 31, 2016 borrowing base calculation. In October 2016, the FASB issued ASU 2016-16, which requires a reporting entity to recognize the tax expense from the sale of an asset in the seller's tax jurisdiction when the transfer occurs, even though the pre-tax effects of that transaction are eliminated in consolidation. The new guidance does not apply to intra-entity transfers of inventory, and the income tax consequences from the sale of inventory from one member of a consolidated entity to another will continue to be deferred until the inventory is sold to a third party. The standard is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those annual reporting periods. The Company is currently evaluating the impact of the standard on its Condensed Consolidated Financial Statements . In August 2016, the FASB issued ASU 2016-15, which provides specific guidance for cash flow classifications of cash payments and receipts to reduce the diversity of treatment of such items. The standard is effective for annual periods beginning after December 15, 2017 and interim periods within those annual periods with early adoption permitted. The Company is currently evaluating the impact of the standard on its Condensed Consolidated Financial Statements . In February 2016, the FASB issued ASU 2016-02, which requires companies that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those assets. The standard is effective for interim and annual periods beginning after December 15, 2018. Early adoption is permitted for financial statements of fiscal years or interim periods that have not been previously issued. The Company is currently evaluating the impact of the standard on its Condensed Consolidated Financial Statements . Based on initial evaluation, the Company expects to include operating leases with durations greater than twelve months on its Condensed Consolidated Balance Sheets . The Company will provide additional information about the expected financial impact as it progresses through the evaluation and implementation of the standard. In May 2014, the FASB and the IASB issued ASU 2014-09 surrounding the recognition of revenue from contracts with customers. Under the new standard, a company will recognize revenue when it satisfies a performance obligation by transferring a promised good or service to a customer. Revenue will be recognized at an amount that reflects the consideration it expects to receive in exchange for those goods and services. The standard also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. In August 2015, the FASB deferred the effective date of the standard to December 15, 2017 with early adoption permitted. The standard can be applied on a full retrospective or modified retrospective basis whereby the entity records a cumulative effect of initially applying this update at the date of initial application. Furthermore, in March, April, and May of 2016, the FASB issued ASUs 2016-08, 2016-10, and 2016-12, respectively, which provide practical expedients and clarification in regards to ASU 2014-09. ASU 2016-08 amends and clarifies the principal versus agent considerations under the new revenue recognition standard, which requires determination of whether the nature of a promise is to provide the specified good or service to the customer (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by another party (that is, the entity is an agent); this determination affects the timing and amount of revenue recognition. ASU 2016-10 clarifies issues related to identifying performance obligations. ASU 2016-12 provides practical expedients and clarification pertaining to the exclusion of sales tax from the measurement of a transaction price, the measurement of non-cash consideration, allocation of a transaction price on the basis of all satisfied and unsatisfied performance obligations in a modified contract at transition, and the definition of a completed contract. The effective date of ASUs 2016-08, 2016-10, and 2016-12 is December 15, 2017 with early adoption permitted. The Company is evaluating the impact of these standards on its Condensed Consolidated Financial Statements . As part of its evaluation, the Company is holding regular meetings with key stakeholders from across the organization to discuss the impact of the standards on its existing contracts. The Company is utilizing a bottoms-up approach to analyze the impact of the standards on its portfolio of contracts by reviewing its current accounting policies and practices to identify potential differences that would result from applying the requirements of the new standards to its existing revenue contracts. The Company expects to complete its evaluation and adopt these standards effective January 1, 2018.

Contracts in Progress

Contracts in Progress	3 Months Ended
	Mar. 31, 2017
Contractors [Abstract]
Contracts in Progress	Contracts in Progress Contract cost and recognized income not yet billed on uncompleted contracts arise when recorded revenues for a contract exceed the amounts billed under the terms of the contracts. Contract billings in excess of cost and recognized income arise when billed amounts exceed revenues recorded. Amounts are billable to customers upon various measures of performance, including achievement of certain milestones, completion of specified units, or completion of the contract. Contract cost and recognized income not yet billed and related amounts billed as of March 31, 2017 and December 31, 2016 was as follows (in thousands): March 31, December 31, Cost incurred on contracts in progress $ 189,696 $ 234,544 Recognized income 10,677 28,702 200,373 263,246 Progress billings and advance payments (190,919 ) (256,246 ) $ 9,454 $ 7,000 Contract cost and recognized income not yet billed $ 17,116 $ 11,938 Contract billings in excess of cost and recognized income (7,662 ) (4,938 ) $ 9,454 $ 7,000 Contract cost and recognized income not yet billed includes $1.2 million and $0.5 million at March 31, 2017 and December 31, 2016 , respectively, on completed contracts. The balances billed but not paid by customers pursuant to retainage provisions in certain contracts are generally due upon completion of the contracts and acceptance by the customer. Based on the Company’s experience with similar contracts in recent years, the majority of the retainage balances at each balance sheet date are expected to be collected within the next 12 months. Current retainage balances at March 31, 2017 and December 31, 2016 , were approximately $14.1 million and $12.2 million , respectively, and are included in “Accounts receivable, net” in the Condensed Consolidated Balance Sheets . There were no retainage balances with settlement dates beyond the next 12 months at March 31, 2017 and December 31, 2016 .

Assets Held for Sale

Assets Held for Sale	3 Months Ended
	Mar. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
Assets Held for Sale	Assets Held for Sale Components of assets held for sale as of March 31, 2017 and December 31, 2016 were as follows (in thousands): March 31, December 31, Accounts receivable, net $ 15,568 $ 7,806 Contract cost and recognized income not yet billed 1,064 136 Prepaid expenses and other assets 49 61 Parts and supplies inventories 460 468 Property, plant and equipment, net 531 318 Intangible assets, net 260 260 Other long-term assets 1 1 Total assets held for sale $ 17,933 $ 9,050 Accounts payable and accrued liabilities $ 7,168 $ 3,789 Contract billings in excess of cost and recognized income 10,849 4,480 Other current liabilities 3 3 Other long-term liabilities 3 3 Total liabilities held for sale $ 18,023 $ 8,275 The above balances are primarily comprised of the Company's tank services business, which is included in the Company's Oil & Gas segment. The tank services business is currently being actively marketed to outside parties, is expected to sell within the year and is measured at the lower of its carrying value or fair value less costs to sell. Discontinued Operations The following disposals qualify for discontinued operations treatment under ASU 2014-08, which the Company adopted on January 1, 2015. Professional Services On November 30, 2015, the Company sold the balance of its Professional Services segment to TRC for $130.0 million in cash, subject to working capital and other adjustments. At closing, TRC held back $7.5 million from the purchase price (the “Holdback Amount”) until the Company effects the novation of a customer contract from one of the subsidiaries sold in the transaction to the Company (or obtains written approval of a subcontract of all the work that is the subject of such contract) and obtains certain consents. If such novation, subcontract or consents were not approved by March 15, 2016, TRC would pay the Holdback Amount to the Company. In connection with this transaction, the Company recorded a net gain on sale of $97.0 million during the year ended December 31, 2015. During the year ended December 31, 2016, the Company reached an agreement with TRC on substantially all of the outstanding items related to the sale of the Professional Services segment. As a result, the Company received $4.6 million during the year ended December 31, 2016 in relation to the sale and inclusive of the final settlement of working capital and the Holdback Amount and recorded $2.5 million in charges against the net gain on sale in relation to working capital and other post-closing adjustments. Certain assets and liabilities associated with one Professional Services contract were retained by the Company and have been excluded from the transaction. In 2015, and prior to the sale of the balance of the Professional Services segment, the Company sold the following three subsidiaries that were historically part of the Professional Services segment. Downstream Professional Services On June 12, 2015, the Company sold all of its issued and outstanding equity of Downstream Professional Services to BR Engineers, LLC for approximately $10.0 million in cash. In connection with this transaction, the Company recorded a net loss on sale of $2.2 million during the year ended December 31, 2015. Premier On March 31, 2015, the Company sold all of its membership units in Premier to USIC Locating Services, LLC for approximately $51.0 million in cash, of which $4.0 million was deposited into an escrow account for a period of up to eighteen months to cover post-closing adjustments and any indemnification obligations of the Company. In connection with this transaction, the Company recorded a net gain on sale of $37.1 million during the year ended December 31, 2015. The Company received $3.7 million as full and final settlement of the outstanding escrow amount during the year ended December 31, 2016. UtilX On March 17, 2015, the Company sold all of its equity interests of UtilX to Novinium, Inc. for approximately $40.0 million in cash, of which $0.5 million was deposited into an escrow account for a period of six months to cover post-closing adjustments and any indemnification obligations of the Company. In the third quarter of 2015, the Company cleared the $0.5 million amount recorded in the escrow account as a post-closing adjustment. As a result of this transaction, the Company recorded a net gain on sale of $20.3 million during the year ended December 31, 2015. Hawkeye In the fourth quarter of 2013, the Company sold certain assets comprising its Hawkeye business to Elecnor Hawkeye, LLC, a subsidiary of Elecnor, Inc. The Maine Power Reliability Program Project was retained by the Company and subsequently completed in 2015. Results of Discontinued Operations Condensed Statements of Operations with respect to discontinued operations are as follows (in thousands) and are entirely related to the Professional Services segment: Three Months Ended March 31, 2017 2016 Contract revenue $ 679 $ 1,124 Contract costs 238 1,070 Loss on sale of subsidiary — 1,545 General and administrative 472 361 Operating loss (31 ) (1,852 ) Non-operating expenses — (1 ) Pre-tax loss (31 ) (1,853 ) Provision for income taxes — — Loss from discontinued operations $ (31 ) $ (1,853 ) Condensed Balance Sheets with respect to discontinued operations are as follows (in thousands): March 31, 2017 Professional Services Hawkeye Total Accounts receivable, net $ 189 $ — $ 189 Contract cost and recognized income not yet billed 133 — 133 Total assets associated with discontinued operations 322 — 322 Accounts payable and accrued liabilities 530 277 807 Contract billings in excess of costs and recognized income 3 — 3 Other current liabilities 461 — 461 Other long-term liabilities 910 — 910 Total liabilities associated with discontinued operations 1,904 277 2,181 Net liabilities of discontinued operations $ (1,582 ) $ (277 ) $ (1,859 ) December 31, 2016 Professional Services Hawkeye Total Accounts receivable, net $ 313 $ — $ 313 Contract cost and recognized income not yet billed 192 — 192 Total assets associated with discontinued operations 505 — 505 Accounts payable and accrued liabilities 412 277 689 Contract billings in excess of costs and recognized income 358 — 358 Other current liabilities 531 — 531 Other long-term liabilities 995 — 995 Total liabilities associated with discontinued operations 2,296 277 2,573 Net liabilities of discontinued operations $ (1,791 ) $ (277 ) $ (2,068 )

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets The Company's intangible assets with finite lives include customer relationships and trade names and are predominantly within the Utility T&D segment. The changes in the carrying amounts of intangible assets for the three months ended March 31, 2017 are detailed below (in thousands): Customer Relationships Trademark / Tradename Total Balance as of December 31, 2016 $ 73,100 $ 3,748 $ 76,848 Amortization (2,149 ) (268 ) (2,417 ) Balance as of March 31, 2017 $ 70,951 $ 3,480 $ 74,431 Weighted average remaining amortization period 8.3 years 3.3 years Intangible assets are amortized on a straight-line basis over their estimated useful lives, which range from 5 to 15 years . Estimated amortization expense for the remainder of 2017 and each of the subsequent five years and thereafter is as follows (in thousands): Fiscal year: Remainder of 2017 $ 7,251 2018 9,667 2019 9,667 2020 9,135 2021 8,597 2022 8,597 Thereafter 21,517 Total amortization $ 74,431

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	3 Months Ended
	Mar. 31, 2017
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities as of March 31, 2017 and December 31, 2016 were as follows (in thousands): March 31, December 31, Trade accounts payable $ 38,246 $ 34,770 Payroll and payroll liabilities 13,535 10,377 Accrued contract costs 20,814 15,840 Self-insurance accrual 11,431 11,210 Other accrued liabilities 9,762 11,291 Total accounts payable and accrued liabilities $ 93,788 $ 83,488

Long-term Debt

Long-term Debt	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Long-term Debt	Long-term Debt Long-term debt as of March 31, 2017 and December 31, 2016 was as follows (in thousands): March 31, December 31, Principal amount, 2014 Term Loan Facility $ 92,224 $ 92,224 Repayment fee, 2014 Term Loan Facility 4,611 4,611 Unamortized discount, 2014 Term Loan Facility (3,342 ) (3,592 ) Unamortized debt issuance costs, 2014 Term Loan Facility (6,027 ) (4,054 ) Revolver borrowings — — Total debt, net of unamortized discount and debt issuance costs 87,466 89,189 Less: current portion — — Long-term debt, net $ 87,466 $ 89,189 2014 Term Loan Facility On December 15, 2014, the Company entered into a credit agreement (the “2014 Term Credit Agreement”) among the Company, certain of its subsidiaries, as guarantors, the lenders from time to time party thereto, JPMorgan Chase Bank, N.A., as administrative agent, and KKR Credit Advisors (US) LLC, as sole lead arranger and sole bookrunner. Cortland Capital Market Services LLC currently serves as administrative agent under the 2014 Term Credit Agreement. The 2014 Term Credit Agreement provides for a five -year $270.0 million term loan facility (the “2014 Term Loan Facility”), which the Company drew in full on the effective date of the 2014 Term Credit Agreement. The Company is the borrower under the 2014 Term Credit Agreement, with all of its obligations guaranteed by its material U.S. subsidiaries, other than excluded subsidiaries. Obligations under the 2014 Term Loan Facility are secured by a first priority security interest in, among other things, the borrower’s and the guarantors’ equipment, subsidiary capital stock and intellectual property (the “2014 Term Loan Priority Collateral”) and a second priority security interest in, among other things, the borrower’s and the guarantors’ inventory, accounts receivable, deposit accounts and similar assets. The term loans bear interest at the “Adjusted Base Rate” plus an applicable margin of 8.75 percent , or the “Eurodollar Rate” plus an applicable margin of 9.75 percent . The interest rate in effect at March 31, 2017 and December 31, 2016 was 11 percent , comprised of an applicable margin of 9.75 percent for Eurodollar Rate loans plus a LIBOR floor of 1.25 percent . Unamortized debt issuance costs, primarily related to amendment fees associated with the 2014 Term Loan Facility, were $6.0 million and $4.1 million at March 31, 2017 and December 31, 2016, respectively. These costs are being amortized through the maturity date of the 2014 Term Loan Facility using the effective interest method. The Company made no early payments during the three months ended March 31, 2017 and $3.1 million of early payments during the three months ended March 31, 2016 against its 2014 Term Loan Facility. As a result of these early payments, the Company recorded debt extinguishment charges of $0.0 million and $0.1 million during the three months ended March 31, 2017 and 2016 , respectively, which consisted of the write-off of debt issuance costs. The Company is also required to pay a repayment fee on the maturity date of the 2014 Term Loan Facility equal to 5.0 percent of the aggregate principal amount outstanding on the maturity date. The repayment fee was contingent upon the sale of the Company's Professional Services segment, which was completed on November 30, 2015. As a result, the Company is amortizing the repayment fee as a discount, from that date through the maturity date of the 2014 Term Loan Facility, using the effective interest method. The unamortized amount of the repayment fee is $3.3 million and $3.6 million at March 31, 2017 and December 31, 2016 , respectively. Since December 31, 2014, the Company has significantly reduced the balance under the 2014 Term Loan Facility. Under the provisions of the 2014 Term Credit Agreement, with respect to prepayments made from inception of the Term Loan through March 31, 2017 , the Company has not been required to pay prepayment premiums in respect of the “makewhole amount.” However, future prepayments or refinancing of the balance of the 2014 Term Loan Facility will, in most cases, require the Company to pay a prepayment premium equal to the makewhole amount. The makewhole amount is calculated as the present value of all interest payments that would have been made on the amount prepaid from the date of the prepayment to December 15, 2019 (or June 15, 2019 if the prepayment is made on or after June 15, 2018) at a rate per annum equal to the sum of 9.75 percent plus the greater of 1.25 percent and the Eurodollar rate in effect on the date of the repayment. 2013 ABL Credit Facility On August 7, 2013, the Company entered into a five -year asset based senior revolving credit facility maturing on August 7, 2018 with Bank of America, N.A. serving as sole administrative agent for the lenders thereunder, collateral agent, issuing bank and swingline lender (as amended, the “2013 ABL Credit Facility”). The aggregate amount of commitments for the 2013 ABL Credit Facility is currently comprised of $80.0 million for the U.S. facility (the “U.S. Facility”) and $20.0 million for the Canadian facility (the “Canadian Facility”). The 2013 ABL Credit Facility includes a sublimit of $80.0 million for letters of credit. The borrowers under the U.S. Facility consist of all of the Company’s U.S. operating subsidiaries with assets included in the borrowing base, and the U.S. Facility is guaranteed by Willbros Group, Inc. and its material U.S. subsidiaries, other than excluded subsidiaries. The borrower under the Canadian Facility is Willbros Construction Services (Canada) LP, and the Canadian Facility is guaranteed by Willbros Group, Inc. and all of its material U.S. and Canadian subsidiaries, other than excluded subsidiaries. Advances under the U.S. and Canadian Facilities are limited to a borrowing base consisting of the sum of the following, less applicable reserves: • 85 percent of the value of “eligible accounts” (as defined in the Company's 2013 ABL Credit Facility); • the lesser of (i) 75 percent of the value of “eligible unbilled accounts” (as defined in the Company's 2013 ABL Credit Facility) and (ii) $33.0 million minus the amount of eligible unbilled accounts then included in the borrowing base; and • “eligible pledged cash”. The Company is also required, as part of its borrowing base calculation, to include a minimum of $25.0 million of the net proceeds of the sale of Bemis, LLC and the balance of the Professional Services segment as eligible pledged cash. The Company has included $40.0 million as eligible pledged cash in its March 31, 2017 borrowing base calculation, which is included in “Restricted cash” on its Condensed Consolidated Balance Sheet s. The aggregate amount of the borrowing base attributable to eligible accounts and eligible unbilled accounts constituting certain progress or milestone billings, retainage and other performance-based benchmarks may not exceed $23.0 million . Advances in U.S. dollars bear interest at a rate equal to LIBOR or the U.S. or Canadian base rate plus an additional margin. Advances in Canadian dollars bear interest at the Bankers Acceptance (“BA”) Equivalent Rate or the Canadian prime rate plus an additional margin. The interest rate margins will be adjusted each quarter based on the Company’s fixed charge coverage ratio as of the end of the previous quarter as follows: Fixed Charge Coverage Ratio U.S. Base Rate, Canadian Base Rate and Canadian Prime Rate Loans LIBOR Loans, BA Rate Loans and Letter of Credit Fees >1.25 to 1 1.25% 2.25% < 1.25 to 1 and >1.15 to 1 1.50% 2.50% < 1.15 to 1 1.75% 2.75% The Company will also pay an unused line fee on each of the U.S. and Canadian Facilities equal to 50 basis points when usage under the applicable facility during the preceding calendar month is less than 50 percent of the commitments or 37.5 basis points when usage under the applicable facility equals or exceeds 50 percent of the commitments for such period. With respect to the letters of credit, the Company will pay a letter of credit fee equal to the applicable LIBOR margin, shown in the table above, on all letters of credit and a 0.125 percent fronting fee to the issuing bank, in each case, payable monthly in arrears. Obligations under the 2013 ABL Credit Facility are secured by a first priority security interest in the borrowers’ and guarantors’ accounts receivable, deposit accounts and similar assets (the “ABL Priority Collateral”) and a second priority security interest in the 2014 Term Loan Priority Collateral. Debt Covenants and Events of Default A default under the 2014 Term Loan Facility and the 2013 ABL Credit Facility may be triggered by events such as a failure to comply with financial covenants or other covenants under the 2014 Term Loan Facility and the 2013 ABL Credit Facility, a failure to make payments when due under the 2014 Term Loan Facility and the 2013 ABL Credit Facility, a failure to make payments when due in respect of, or a failure to perform obligations relating to, debt obligations in excess of $15.0 million , a change of control of the Company and certain insolvency proceedings. A default under the 2013 ABL Credit Facility would permit the lenders to terminate their commitment to make cash advances or issue letters of credit, require the immediate repayment of any outstanding cash advances with interest and require the cash collateralization of outstanding letter of credit obligations. A default under the 2014 Term Loan Facility would permit the lenders to require immediate repayment of all principal, interest, fees and other amounts payable thereunder. On March 31, 2015 (the “First Amendment Closing Date”), March 1, 2016, July 26, 2016 and March 3, 2017, the Company amended the 2014 Term Credit Agreement pursuant to a First Amendment (the “First Amendment”), a Third Amendment (the “Third Amendment”), a Fourth Amendment (the “Fourth Amendment”) and a Fifth Amendment (the “Fifth Amendment”). These amendments, among other things, suspend the calculation of the Maximum Total Leverage Ratio and Minimum Interest Coverage Ratio for the period from December 31, 2014 through June 30, 2017 (the “Covenant Suspension Periods”) so that any failure by the Company to comply with the Maximum Total Leverage Ratio or Minimum Interest Coverage Ratio during the Covenant Suspension Periods shall not be deemed to result in a default or event of default. In consideration of the initial suspension of the calculation of the Maximum Total Leverage Ratio and Minimum Interest Coverage Ratio under the First Amendment, the Company issued 10.1 million shares, which was equivalent to 19.9 percent of the outstanding shares of common stock immediately prior to the First Amendment Closing Date, to KKR Lending Partners II L.P. and other entities indirectly advised by KKR Credit Advisers (US) LLC, which made them a related party. In connection with this transaction, the Company recorded debt covenant suspension charges of approximately $33.5 million which represented the fair value of the 10.1 million outstanding shares of common stock issued, multiplied by the closing stock price on the First Amendment Closing Date. In addition, the Company recorded debt extinguishment charges of approximately $0.8 million related to the write-off of debt issuance costs associated with the Company's 2014 Term Credit Agreement. In consideration for the Third and Fourth Amendment, the Company paid a total of $4.6 million in amendment fees in 2016. The amendment fees are recorded as direct deductions from the carrying amount of the 2014 Term Loan Facility and are being amortized through the maturity date of the 2014 Term Loan Facility using the effective interest method. Due to operating losses driven, in part, by an overall lower volume of work and significant losses on a cross-country pipeline project in Canada, combined with its current forecast, the Company did not expect to be in compliance with the Maximum Total Leverage Ratio and Minimum Interest Coverage Ratio for the period from March 31, 2017 through December 31, 2017. As such, the Company negotiated for covenant relief pursuant to the Fifth Amendment. The Fifth Amendment suspends compliance with the Maximum Total Leverage Ratio and the Minimum Interest Coverage Ratio covenants through June 30, 2017. In addition, under the Fifth Amendment, the Maximum Total Leverage Ratio will be 5.50 to 1.00 as of September 30, 2017 and will decrease to 4.50 to 1.00 as of December 31, 2017 and 3.00 to 1.00 as of June 30, 2018, and thereafter. The Minimum Interest Coverage Ratio will be 1.60 to 1.00 as of September 30, 2017 and will increase to 2.00 to 1.00 as of December 31, 2017 and 2.75 to 1.00 as of June 30, 2018, and thereafter. The Fifth Amendment also provides that, for the four-quarter period ending September 30, 2017, Consolidated EBITDA shall be equal to the sum of Consolidated EBITDA for the quarterly periods ending June 30, 2017 and September 30, 2017 multiplied by two , and, for the four-quarter period ending December 31, 2017, Consolidated EBITDA shall be equal to the annualized sum of Consolidated EBITDA for the quarterly periods ending June 30, 2017, September 30, 2017 and December 31, 2017. The Fifth Amendment also permits the Company to retain the net proceeds of the sale of its tank services business for working capital purposes. In consideration for the Fifth Amendment, the Company paid an amendment fee of $2.3 million in the first quarter of 2017. The amendment fee is recorded as a direct deduction from the carrying amount of the 2014 Term Loan Facility and is being amortized through the maturity date of the 2014 Term Loan Facility using the effective interest method. Concurrent with the effectiveness of the Fifth Amendment, coupled with the Company's current forecasts, cash on hand, projected cash flow from operations and borrowing capacity under the 2013 ABL Credit Facility, the Company expects to meet its required financial covenants and have sufficient liquidity and capital resources to meet its obligations for at least the next twelve months; however, the Company's results of operations will need to improve in 2017 in order to meet its forecasts and required financial covenants. As of March 31, 2017 , the Company did not have any outstanding revolver borrowings, and its unused availability was $27.8 million , net of outstanding letters of credit of $61.2 million and cash collateral of $40.0 million . If the Company’s unused availability under the 2013 ABL Credit Facility is less than the greater of (i) 15.0 percent of the revolving commitments or $15.0 million for five consecutive days, or (ii) 12.5 percent of the revolving commitments or $12.5 million at any time, or upon the occurrence of certain events of default under the 2013 ABL Credit Facility, the Company is subject to increased reporting requirements, the administrative agent shall have exclusive control over any deposit account, the Company will not have any right of access to, or withdrawal from, any deposit account, or any right to direct the disposition of funds in any deposit account, and amounts in any deposit account will be applied to reduce the outstanding amounts under the 2013 ABL Credit Facility. In addition, if the Company's unused availability under the 2013 ABL Credit Facility is less than the amounts described above, the Company would be required to comply with a Minimum Fixed Charge Coverage Ratio of 1.15 to 1.00. Based on its current forecasts, the Company does not expect its unused availability under the 2013 ABL Credit Facility to be less than the amounts described above and therefore does not expect the Minimum Fixed Charge Coverage Ratio to be applicable over the next twelve months. If the Minimum Fixed Charge Coverage Ratio were to become applicable, the Company would not expect to be in compliance over the next twelve months and would therefore be in default under its credit agreements. The 2014 Term Credit Agreement and the 2013 ABL Credit Facility also include customary representations and warranties and affirmative and negative covenants, including: • the preparation of financial statements in accordance with GAAP; • the identification of any events or circumstances, either individually or in the aggregate, that has had or could reasonably be expected to have a material adverse effect on the business, results of operations, properties or financial condition of the Company; • limitations on liens and indebtedness; • limitations on dividends and other payments in respect of capital stock; • limitations on capital expenditures; and • limitations on modifications of the documentation of the 2013 ABL Credit Facility. Fair Value of Debt The estimated fair value of the Company’s debt instruments as of March 31, 2017 and December 31, 2016 was as follows (in thousands): March 31, December 31, 2014 Term Loan Facility $ 95,667 $ 95,577 Revolver borrowings — — Total fair value of debt instruments $ 95,667 $ 95,577 The 2014 Term Loan Facility and revolver borrowings under the 2013 ABL Credit Facility are classified within Level 2 of the fair value hierarchy. The fair value of the 2014 Term Loan Facility has been estimated using discounted cash flow analyses based on the Company’s incremental borrowing rate for similar borrowing arrangements.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company's interim tax provision (benefit) has been estimated using the discrete method, which is based on statutory tax rates applied to pre-tax income as adjusted for permanent differences such as transfer pricing differences between generally accepted accounting principles and local country tax. The Company believes this method yields a more reliable income tax calculation for interim periods. The effective tax rate on continuing operations was 3.3 percent for the three months ended March 31, 2017 and a negative 1.3 percent for the three months ended March 31, 2016 . The tax benefit for discrete items for the three months ended March 31, 2017 was $0.5 million . This amount was composed primarily of the refundable alternative minimum tax credit carry-forward. There was no tax benefit or expense for discrete items for the three months ended March 31, 2016 . The tax benefit for the three months ended March 31, 2017 was $0.6 million , primarily due to the refundable alternative minimum tax credit carry-forward and a benefit on a loss in the Company's Canada segment. The tax provision for the three months ended March 31, 2016 was $0.2 million , primarily related to a provision on income in the Company's Canada segment and Texas Margins Tax. The Company has reserved for the benefit of current year losses in the United States. As of March 31, 2017 , U.S. federal and state deferred tax assets continue to be covered by valuation allowances. In evaluating whether deferred tax assets are more likely than not to be realized, the Company considers the impact of reversing taxable temporary differences, future forecasted income and available tax planning strategies.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2017
Equity [Abstract]
Stockholders' Equity	Stockholders' Equity Changes in Accumulated Other Comprehensive Income (Loss) by Component Three Months Ended March 31, 2017 (in thousands) Foreign currency translation adjustments Changes in derivative financial instruments Total accumulated comprehensive income (loss) Balance as of December 31, 2016 $ (1,412 ) $ (2,822 ) $ (4,234 ) Other comprehensive income before reclassifications 219 — 219 Amounts reclassified from accumulated other comprehensive income (loss) — 267 267 Net current-period other comprehensive income 219 267 486 Balance as of March 31, 2017 $ (1,193 ) $ (2,555 ) $ (3,748 ) Three Months Ended March 31, 2016 (in thousands) Foreign currency translation adjustments Changes in derivative financial instruments Total Balance as of December 31, 2015 $ (1,965 ) $ (4,044 ) $ (6,009 ) Other comprehensive income before reclassifications 1,778 — 1,778 Amounts reclassified from accumulated other comprehensive income (loss) — 405 405 Net current-period other comprehensive income 1,778 405 2,183 Balance as of March 31, 2016 $ (187 ) $ (3,639 ) $ (3,826 ) Reclassifications From Accumulated Other Comprehensive Income (Loss) Three Months Ended March 31, 2017 (in thousands) Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income Components Interest rate contracts $ 267 Interest expense Total $ 267 Three Months Ended March 31, 2016 (in thousands) Details about Accumulated Other Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income Components Interest rate contracts $ 405 Interest expense Total $ 405

Income (Loss) Per Share

Income (Loss) Per Share	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Income (Loss) Per Share	Income (Loss) Per Share Basic income (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted income (loss) per share is based on the weighted average number of shares outstanding during each period and the assumed exercise of potentially dilutive stock options and vesting of restricted stock units less the number of treasury shares assumed to be purchased from the proceeds using the average market price of the Company’s stock for each of the periods presented. Basic and diluted income (loss) per common share from continuing operations is computed as follows (in thousands, except share and per share amounts): Three Months Ended 2017 2016 Net loss from continuing operations applicable to common shares (numerator for basic and diluted calculation) $ (17,736 ) $ (13,298 ) Weighted average number of common shares outstanding for basic loss per share 61,829,768 60,756,314 Weighted average number of potentially dilutive common shares outstanding — — Weighted average number of common shares outstanding for diluted loss per share 61,829,768 60,756,314 Loss per common share from continuing operations: Basic $ (0.29 ) $ (0.22 ) Diluted $ (0.29 ) $ (0.22 ) The Company has excluded shares potentially issuable under the terms of use of the securities listed below from the computation of diluted income per share, as the effect would be anti-dilutive: Three Months Ended 2017 2016 Stock options — 50,000 Restricted stock and restricted stock units 616,970 574,009 616,970 624,009

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Segment Information	Segment Information The Company has three reportable segments: Oil & Gas , Utility T&D and Canada . These segments are comprised of strategic businesses that are defined by the industries or geographic regions they serve. Each segment is managed as an operation with well-established strategic directions and performance requirements. Each segment is led by a separate segment President who reports directly to the Company's Chief Operating Decision Maker (“CODM”). For additional information regarding the Company's reportable segments, see Note 1 - Company and Organization for more information. The CODM evaluates segment performance using operating income which is defined as contract revenue less contract costs and segment overhead, such as amortization related to intangible assets and general and administrative expenses that are directly attributable to the segment. In 2016, the Company implemented a change to its organizational structure such that corporate overhead costs, such as executive management, public company, accounting, tax and professional services, human resources and treasury, are no longer allocated to each segment. These costs are classified as “Corporate” in the tables below. Previously reported segment information has been revised to conform to this new presentation. The following tables reflect the Company’s operations by reportable segment for the three months ended March 31, 2017 and 2016 (in thousands): Three Months Ended March 31, 2017 Oil & Gas Utility T&D Canada Corporate Eliminations Consolidated Contract revenue $ 22,432 $ 115,508 $ 25,960 $ — $ — $ 163,900 Contract costs 27,543 107,890 26,786 — — 162,219 Amortization of intangibles 27 2,390 — — — 2,417 General and administrative 2,186 4,444 2,055 4,670 — 13,355 Other charges 12 — 459 291 — 762 Operating income (loss) $ (7,336 ) $ 784 $ (3,340 ) $ (4,961 ) $ — (14,853 ) Non-operating expenses (3,483 ) Benefit for income taxes (600 ) Loss from continuing operations (17,736 ) Loss from discontinued operations net of provision for income taxes (31 ) Net loss $ (17,767 ) Three Months Ended March 31, 2016 Oil & Gas Utility T&D Canada Corporate Eliminations Consolidated Contract revenue $ 59,335 $ 97,289 $ 42,492 $ — $ (86 ) $ 199,030 Contract costs 59,843 86,788 38,686 — (86 ) 185,231 Amortization of intangibles 48 2,390 — — — 2,438 General and administrative 4,153 3,212 2,982 6,787 — 17,134 Other charges 1,038 — — 2,650 — 3,688 Operating income (loss) $ (5,747 ) $ 4,899 $ 824 $ (9,437 ) $ — (9,461 ) Non-operating expenses (3,670 ) Provision for income taxes 167 Loss from continuing operations (13,298 ) Loss from discontinued operations net of provision for income taxes (1,853 ) Net loss $ (15,151 ) Total assets by segment at March 31, 2017 and December 31, 2016 are presented below (in thousands): March 31, December 31, Oil & Gas $ 40,837 $ 42,887 Utility T&D 212,488 201,339 Canada 41,371 47,704 Corporate 71,267 70,601 Total assets, continuing operations $ 365,963 $ 362,531

Contingencies, Commitments and

Contingencies, Commitments and Other Circumstances	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Contingencies, Commitments and Other Circumstances	Contingencies, Commitments and Other Circumstances Contingencies Litigation and Regulatory Matters Related to the Company’s October 21, 2014 Press Release Announcing the Restatement of Condensed Consolidated Financial Statements for the Quarterly Period Ended June 30, 2014 After the Company announced it would be restating its Condensed Consolidated Financial Statements for the quarterly period ended June 30, 2014, a complaint was filed in the United States District Court for the Southern District of Texas (“USDC”) on October 28, 2014 seeking class action status on behalf of purchasers of the Company’s stock and alleging damages on their behalf arising from the matters that led to the restatement. The original defendants in the case were the Company, its former chief executive officer, Robert R. Harl, and its current chief financial officer. On January 30, 2015, the court named two employee retirement systems as Lead Plaintiffs. Lead Plaintiffs filed their consolidated complaint, captioned In re Willbros Group, Inc. Securities Litigation , on March 31, 2015, adding as a defendant John T. McNabb, II, the former chief executive officer who had succeeded Mr. Harl, and claims regarding the restatement of the Company's Condensed Consolidated Financial Statements for the quarterly period ended March 31, 2014. On June 15, 2015, Lead Plaintiffs filed a second amended consolidated complaint, seeking unspecified damages and asserting violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended (the “Act”), based on alleged misrepresentations and omissions in the SEC filings and other public disclosures in 2014, primarily regarding internal controls, the performance of the Oil & Gas segment, compliance with debt covenants and liquidity, certain financial results and the circumstances surrounding Mr. Harl's departure. On July 27, 2015, the Company filed a motion to dismiss the case. At a hearing on May 24, 2016, the court granted the motion to dismiss in part and denied it in part. On July 22, 2016, the Company filed an answer to the suit denying the remaining allegations in the case, which complain of alleged misrepresentations and omissions in violation of the Act regarding internal controls, the performance of the Oil & Gas segment and Mr. Harl's departure. The Company is vigorously defending against the remaining allegations, which the Company believes are without merit. The Company is not able at this time to determine the likelihood of loss, if any, arising from this matter. In addition, two shareholder derivative lawsuits were filed purportedly on behalf of the Company in connection with the restatement. The first, Markovich v. Harl et al , was filed on November 6, 2014 in the District Court of Harris County, Texas. The second, Kumararatne v. McNabb et al , was filed on March 4, 2015 in the USDC, but was voluntarily dismissed by the plaintiff on April 23, 2015. The Markovich lawsuit named certain current and former officers and members of the Company's board of directors as defendants and the Company as a nominal defendant. The lawsuit alleged that the officer and board member defendants breached their fiduciary duties by permitting the Company’s internal controls to be inadequate, failing to prevent the restatements, and wasting corporate assets, and that the defendants were unjustly enriched. The defendants sought dismissal of the lawsuit on the grounds that the plaintiff failed to make demand upon the Company’s board to bring the lawsuit, and, on February 23, 2016, the court sustained the defendants’ motion and dismissed the lawsuit with prejudice. On March 10, 2016, the plaintiff filed a motion for reconsideration and asked the court for leave to amend its lawsuit. The court granted the plaintiff’s motion in part, allowing an amended petition, which was filed on April 18, 2016. The Plaintiff’s Second Amended Petition added Ravi Kumararatne as a plaintiff and added claims for breach of fiduciary duty against the former officers and officer and board of director defendants related to the departure of former Company executives, financial controls, and compliance with the Company’s debt covenants. The Company sought dismissal of the amended petition on the grounds the plaintiffs failed to make a demand upon the Company’s board to bring the lawsuit. In response, plaintiffs filed a Third Amended Petition on June 24, 2016, purporting to add additional facts to support their allegations, including their allegation that they were excused from making a demand upon the board because, they claimed, such demand would be futile. Believing the claims added by plaintiffs were without merit, the Company sought to dismiss this latest pleading. After hearing argument on the motion, the court issued an order on October 24, 2016, sustaining the Company's objections to plaintiffs' latest pleading and again dismissed the lawsuit with prejudice. Plaintiffs' motion for reconsideration was denied on December 21, 2016. Plaintiffs filed a Notice of Appeal on January 20, 2017. The appeal is assigned to the 14 th Court of Appeals, Houston, Texas. Other The SEC issued an order of investigation on January 29, 2015 and a subpoena on February 3, 2015, requesting information regarding the restatement of the Company's previously issued Condensed Consolidated Financial Statements for the quarterly periods ended March 31, 2014 and June 30, 2014. The Company provided its full cooperation to the SEC, who on January 25, 2016, sent the Company a letter stating it had concluded its investigation and, based on the information it had, did not intend to recommend an enforcement action against the Company. In addition to the matters discussed above, the Company is party to a number of other legal proceedings. Management believes that the nature and number of these proceedings are typical for a firm of similar size engaged in a similar type of business and that none of these proceedings is material to the Company’s consolidated results of operations, financial position or cash flows. Commitments From time to time, the Company enters into commercial commitments, usually in the form of commercial and standby letters of credit, surety bonds and financial guarantees. Contracts with the Company’s customers may require the Company to secure letters of credit or surety bonds to secure the Company’s performance of contracted services. In such cases, the letters of credit or bond commitments can be called upon in the event of the Company's failure to perform contracted services. Likewise, contracts may allow the Company to issue letters of credit or surety bonds in lieu of contract retention provisions, where the client otherwise withholds a percentage of the contract value until project completion or expiration of a warranty period. Retention letters of credit or bond commitments can be called upon in the event of warranty or project completion issues, as prescribed in the contracts. The Company also issues letters of credit from time to time to secure deductible obligations under its workers compensation, automobile and general liability policies. At March 31, 2017 , the Company had approximately $61.2 million of outstanding letters of credit. This amount represents the maximum amount of payments the Company could be required to make if these letters of credit are drawn upon. Additionally, the Company issues surety bonds (primarily performance in nature) that are customarily required by commercial terms on construction projects. At March 31, 2017 , these bonds outstanding had a face value of $173.1 million . This amount represents the bond penalty amount of future payments the Company could be required to make if the Company fails to perform its obligations under such contracts. The performance bonds do not have a stated expiration date; rather, each is released when the Company's performance of the contract is accepted by the customer. The Company’s maximum exposure as it relates to the value of the bonds outstanding is lowered on each bonded project as the cost to complete is reduced. As of March 31, 2017 , no liability has been recognized for letters of credit or surety bonds. Other Circumstances In addition to the matter described above, the Company has the usual liability of contractors for the completion of contracts and the warranty of its work. In addition, the Company acts as prime contractor on a majority of the projects it undertakes and is normally responsible for the performance of the entire project, including subcontract work. Management is not aware of any material exposure related thereto which has not been provided for in the accompanying Condensed Consolidated Financial Statements .

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The FASB’s standard on fair value measurements defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. Fair Value Hierarchy The FASB’s standard on fair value measurements establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. This standard establishes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities. Level 3 – Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. There were no transfers between levels in the first quarter of 2017 and 2016. The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, notes payable and long-term debt. The fair value estimates of the Company’s financial instruments have been determined using available market information and appropriate valuation methodologies and approximate carrying value. Hedging Arrangements The Company is exposed to market risk associated with changes in non-U.S. currency exchange rates. To mitigate its risk, the Company may borrow in Canadian dollars under its Canadian Facility to settle U.S. dollar account balances. The Company attempts to negotiate contracts that provide for payment in U.S. dollars, but it may be required to take all or a portion of payment under a contract in another currency. To mitigate non-U.S. currency exchange risk, the Company seeks to match anticipated non-U.S. currency revenue with expenses in the same currency whenever possible. To the extent it is unable to match non-U.S. currency revenue with expenses in the same currency, the Company may use forward contracts, options or other common hedging techniques in the same non-U.S. currencies. The Company had no forward contracts or options at March 31, 2017 or December 31, 2016 . The Company is subject to interest rate risk on its debt and investment of cash and cash equivalents arising in the normal course of business and had previously entered into hedging arrangements to fix or otherwise limit the interest cost of its variable interest rate borrowings. Termination of Interest Rate Swap Agreement In August 2013, the Company entered into an interest rate swap agreement (the “Swap Agreement”) for a notional amount of $124.1 million to hedge changes in the variable rate interest expense on $124.1 million of its existing or replacement LIBOR indexed debt. The Swap Agreement was designated and qualified as a cash flow hedging instrument with the effective portion of the Swap Agreement's change in fair value recorded in Other Comprehensive Income (“OCI”). The Swap Agreement was highly effective in offsetting changes in interest expense and no hedge ineffectiveness was recorded in the Consolidated Statements of Operations . The Swap Agreement was terminated in the third quarter of 2015 for $5.7 million , which was recorded in OCI as fair value. In the fourth quarter of 2015, the Company made an early payment of $93.6 million against its 2014 Term Loan Facility and therefore reclassified approximately $1.2 million of the fair value of the Swap Agreement from OCI to interest expense. In the first quarter of 2016, the Company made an early payment of $3.1 million against its 2014 Term Loan Facility and therefore reclassified approximately $0.1 million of the fair value of the Swap Agreement from OCI to interest expense. The remaining fair value of the Swap Agreement included in OCI will be reclassified to interest expense over the remaining life of the underlying debt with approximately $1.1 million expected to be recognized in the coming twelve months.

Other Charges

Other Charges	3 Months Ended
	Mar. 31, 2017
Restructuring and Related Activities [Abstract]
Other Charges	Other Charges The following table reflects the Company's other charges for the three months ended March 31, 2017 and 2016 (in thousands): Three Months Ended 2017 2016 Equipment and facility lease abandonment $ (21 ) $ 3,295 Loss on sale of subsidiary (1) — 123 Employee severance charges 344 57 Restatement costs (2) 274 35 Accelerated stock vesting 165 178 Total $ 762 $ 3,688 (1) Attributed to the 2016 sale of the Oil & Gas segment's fabrication business. (2) Includes accounting and legal fees associated with the restatements of the Company's Condensed Consolidated Financial Statements for the quarterly periods ended March 31, 2014 and June 30, 2014. See Note 13 - Contingencies, Commitments and Other Circumstances for more information. Activity in the accrual related to the equipment and facility lease abandonment charges during the three months ended March 31, 2017 is as follows (in thousands): Oil & Gas Canada Utility T&D Corporate Total Accrued cost at December 31, 2016 $ 793 $ 290 $ 348 $ 4,048 $ 5,479 Cash payments (81 ) (34 ) (48 ) (516 ) (679 ) Non-cash charges (1) — — — 86 86 Change in estimates — — — (21 ) (21 ) Accrued cost at March 31, 2017 $ 712 $ 256 $ 300 $ 3,597 $ 4,865 (1) Non-cash charges consist of accretion expense. The Company will continue to evaluate the need for additional equipment and facility lease abandonment charges, including the adequacy of its existing accrual, as conditions warrant.

Discontinued Operations

Discontinued Operations	3 Months Ended
	Mar. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Assets Held for Sale Components of assets held for sale as of March 31, 2017 and December 31, 2016 were as follows (in thousands): March 31, December 31, Accounts receivable, net $ 15,568 $ 7,806 Contract cost and recognized income not yet billed 1,064 136 Prepaid expenses and other assets 49 61 Parts and supplies inventories 460 468 Property, plant and equipment, net 531 318 Intangible assets, net 260 260 Other long-term assets 1 1 Total assets held for sale $ 17,933 $ 9,050 Accounts payable and accrued liabilities $ 7,168 $ 3,789 Contract billings in excess of cost and recognized income 10,849 4,480 Other current liabilities 3 3 Other long-term liabilities 3 3 Total liabilities held for sale $ 18,023 $ 8,275 The above balances are primarily comprised of the Company's tank services business, which is included in the Company's Oil & Gas segment. The tank services business is currently being actively marketed to outside parties, is expected to sell within the year and is measured at the lower of its carrying value or fair value less costs to sell. Discontinued Operations The following disposals qualify for discontinued operations treatment under ASU 2014-08, which the Company adopted on January 1, 2015. Professional Services On November 30, 2015, the Company sold the balance of its Professional Services segment to TRC for $130.0 million in cash, subject to working capital and other adjustments. At closing, TRC held back $7.5 million from the purchase price (the “Holdback Amount”) until the Company effects the novation of a customer contract from one of the subsidiaries sold in the transaction to the Company (or obtains written approval of a subcontract of all the work that is the subject of such contract) and obtains certain consents. If such novation, subcontract or consents were not approved by March 15, 2016, TRC would pay the Holdback Amount to the Company. In connection with this transaction, the Company recorded a net gain on sale of $97.0 million during the year ended December 31, 2015. During the year ended December 31, 2016, the Company reached an agreement with TRC on substantially all of the outstanding items related to the sale of the Professional Services segment. As a result, the Company received $4.6 million during the year ended December 31, 2016 in relation to the sale and inclusive of the final settlement of working capital and the Holdback Amount and recorded $2.5 million in charges against the net gain on sale in relation to working capital and other post-closing adjustments. Certain assets and liabilities associated with one Professional Services contract were retained by the Company and have been excluded from the transaction. In 2015, and prior to the sale of the balance of the Professional Services segment, the Company sold the following three subsidiaries that were historically part of the Professional Services segment. Downstream Professional Services On June 12, 2015, the Company sold all of its issued and outstanding equity of Downstream Professional Services to BR Engineers, LLC for approximately $10.0 million in cash. In connection with this transaction, the Company recorded a net loss on sale of $2.2 million during the year ended December 31, 2015. Premier On March 31, 2015, the Company sold all of its membership units in Premier to USIC Locating Services, LLC for approximately $51.0 million in cash, of which $4.0 million was deposited into an escrow account for a period of up to eighteen months to cover post-closing adjustments and any indemnification obligations of the Company. In connection with this transaction, the Company recorded a net gain on sale of $37.1 million during the year ended December 31, 2015. The Company received $3.7 million as full and final settlement of the outstanding escrow amount during the year ended December 31, 2016. UtilX On March 17, 2015, the Company sold all of its equity interests of UtilX to Novinium, Inc. for approximately $40.0 million in cash, of which $0.5 million was deposited into an escrow account for a period of six months to cover post-closing adjustments and any indemnification obligations of the Company. In the third quarter of 2015, the Company cleared the $0.5 million amount recorded in the escrow account as a post-closing adjustment. As a result of this transaction, the Company recorded a net gain on sale of $20.3 million during the year ended December 31, 2015. Hawkeye In the fourth quarter of 2013, the Company sold certain assets comprising its Hawkeye business to Elecnor Hawkeye, LLC, a subsidiary of Elecnor, Inc. The Maine Power Reliability Program Project was retained by the Company and subsequently completed in 2015. Results of Discontinued Operations Condensed Statements of Operations with respect to discontinued operations are as follows (in thousands) and are entirely related to the Professional Services segment: Three Months Ended March 31, 2017 2016 Contract revenue $ 679 $ 1,124 Contract costs 238 1,070 Loss on sale of subsidiary — 1,545 General and administrative 472 361 Operating loss (31 ) (1,852 ) Non-operating expenses — (1 ) Pre-tax loss (31 ) (1,853 ) Provision for income taxes — — Loss from discontinued operations $ (31 ) $ (1,853 ) Condensed Balance Sheets with respect to discontinued operations are as follows (in thousands): March 31, 2017 Professional Services Hawkeye Total Accounts receivable, net $ 189 $ — $ 189 Contract cost and recognized income not yet billed 133 — 133 Total assets associated with discontinued operations 322 — 322 Accounts payable and accrued liabilities 530 277 807 Contract billings in excess of costs and recognized income 3 — 3 Other current liabilities 461 — 461 Other long-term liabilities 910 — 910 Total liabilities associated with discontinued operations 1,904 277 2,181 Net liabilities of discontinued operations $ (1,582 ) $ (277 ) $ (1,859 ) December 31, 2016 Professional Services Hawkeye Total Accounts receivable, net $ 313 $ — $ 313 Contract cost and recognized income not yet billed 192 — 192 Total assets associated with discontinued operations 505 — 505 Accounts payable and accrued liabilities 412 277 689 Contract billings in excess of costs and recognized income 358 — 358 Other current liabilities 531 — 531 Other long-term liabilities 995 — 995 Total liabilities associated with discontinued operations 2,296 277 2,573 Net liabilities of discontinued operations $ (1,791 ) $ (277 ) $ (2,068 )

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidated Financial Information	Condensed Consolidated Financial Information The accompanying Condensed Consolidated Balance Sheet as of December 31, 2016 , which has been derived from audited Consolidated Financial Statements , and the unaudited Condensed Consolidated Financial Statements as of March 31, 2017 and 2016 , have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to those rules and regulations. However, the Company believes the presentations and disclosures herein are adequate to make the information not misleading. These unaudited Condensed Consolidated Financial Statements should be read in conjunction with the Company’s December 31, 2016 audited Consolidated Financial Statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 . In the opinion of management, the unaudited Condensed Consolidated Financial Statements reflect all recurring adjustments necessary to fairly state the financial position as of March 31, 2017 , and the results of operations and cash flows of the Company for all interim periods presented. The results of operations and cash flows for the three months ended March 31, 2017 are not necessarily indicative of the operating results and cash flows to be achieved for the full year.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The Condensed Consolidated Financial Statements include certain estimates and assumptions made by management. These estimates and assumptions relate to the reported amounts of assets and liabilities at the dates of the Condensed Consolidated Financial Statements and the reported amounts of revenue and expense during those periods. Significant items subject to such estimates and assumptions include revenue recognition under the percentage-of-completion method of accounting, including estimates of progress towards completion and estimates of gross profit or loss accrual on contracts in progress; tax accruals and certain other accrued liabilities; quantification of amounts recorded for contingencies; valuation allowances for accounts receivable and deferred income tax assets; and the carrying amount of property, plant and equipment, goodwill and intangible assets. The Company bases its estimates on historical experience and other assumptions it believes to be relevant under the circumstances. Actual results could differ from those estimates.
New Accounting Standards	Recently Adopted Accounting Standards In August 2014, the FASB issued ASU 2014-15, which requires management to perform interim and annual assessments on whether there are conditions or events that raise substantial doubt about the entity's ability to continue as a going concern within one year of the date the financial statements are issued and to provide related disclosures, if required. The amendments in ASU 2014-15 were effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. The Company adopted ASU 2014-15 in the fourth quarter of 2016. See Note 8 - Long-term Debt for more information. In March 2016, the FASB issued ASU 2016-09, which changes how companies account for certain aspects of share-based payment awards to employees, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The standard is effective for annual periods beginning after December 15, 2016 and interim periods within those annual periods with early adoption permitted. The Company adopted ASU 2016-09 in the first quarter with an effective date of January 1, 2017. The recognition of previously unrecognized windfall tax benefits increased the Company's deferred tax assets by $1.8 million offset by a related valuation allowance which resulted in a $0 cumulative-effect adjustment, net of tax, on the Company's Condensed Consolidated Balance Sheet as of the beginning of 2017. The amendments within ASU 2016-09 related to the recognition of excess tax benefits and tax shortfalls in the Condensed Consolidated Statement of Operations and presentation within the operating section of the Condensed Consolidated Statement of Cash Flows were adopted prospectively with no adjustments to prior periods. The Company has elected to account for forfeitures as they occur. The remaining provisions of ASU 2016-09 did not have a material effect on the Company's Condensed Consolidated Financial Statements . Accounting Standards Not Yet Adopted In February 2017, the FASB issued ASU 2017-05, which clarifies the scope of the original guidance within Subtopic 610-20 that was issued in connection with ASU 2014-09, regarding the derecognition or partial sale of nonfinancial assets to exclude all businesses and nonprofit activities. The standard also provides a definition for in-substance nonfinancial assets and additional guidance on partial sales of nonfinancial assets. The standard is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those annual reporting periods. The Company is currently evaluating the impact of the standard on its Condensed Consolidated Financial Statements . In January 2017, the FASB issued ASU 2017-04, which simplifies goodwill impairment testing by eliminating Step 2 from the goodwill impairment test. Instead, an entity should perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value, not to exceed the total amount of goodwill allocated to the reporting unit. The standard is effective for annual reporting periods beginning after December 15, 2019, including interim periods within those annual reporting periods. The Company currently does not have any recorded goodwill on its Condensed Consolidated Balance Sheets . In November 2016, the FASB issued ASU 2016-18, which requires a reporting entity to include restricted cash and restricted cash equivalents in its cash and cash-equivalent balances presented in the entity's statement of cash flows. A reconciliation between the statement of financial position and the statement of cash flows must be disclosed when the balance sheet includes more than one line item for cash, cash equivalents, restricted cash and restricted cash equivalents. Transfers between non-restricted and restricted cash should not be presented as cash flow activities in the statement of cash flows. Furthermore, an entity with a material restricted cash balance must disclose information regarding the nature of the restrictions. The standard is effective for annual periods beginning after December 15, 2017, including interim periods within those annual reporting periods. The Company is currently evaluating the impact of the standard on its Condensed Consolidated Financial Statements . At March 31, 2017 and December 31, 2016 , approximately $40.2 million is recorded as “Restricted cash” on the Company's Condensed Consolidated Balance Sheets . These amounts are primarily composed of eligible pledged cash in the Company's March 31, 2017 and December 31, 2016 borrowing base calculation. In October 2016, the FASB issued ASU 2016-16, which requires a reporting entity to recognize the tax expense from the sale of an asset in the seller's tax jurisdiction when the transfer occurs, even though the pre-tax effects of that transaction are eliminated in consolidation. The new guidance does not apply to intra-entity transfers of inventory, and the income tax consequences from the sale of inventory from one member of a consolidated entity to another will continue to be deferred until the inventory is sold to a third party. The standard is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those annual reporting periods. The Company is currently evaluating the impact of the standard on its Condensed Consolidated Financial Statements . In August 2016, the FASB issued ASU 2016-15, which provides specific guidance for cash flow classifications of cash payments and receipts to reduce the diversity of treatment of such items. The standard is effective for annual periods beginning after December 15, 2017 and interim periods within those annual periods with early adoption permitted. The Company is currently evaluating the impact of the standard on its Condensed Consolidated Financial Statements . In February 2016, the FASB issued ASU 2016-02, which requires companies that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those assets. The standard is effective for interim and annual periods beginning after December 15, 2018. Early adoption is permitted for financial statements of fiscal years or interim periods that have not been previously issued. The Company is currently evaluating the impact of the standard on its Condensed Consolidated Financial Statements . Based on initial evaluation, the Company expects to include operating leases with durations greater than twelve months on its Condensed Consolidated Balance Sheets . The Company will provide additional information about the expected financial impact as it progresses through the evaluation and implementation of the standard. In May 2014, the FASB and the IASB issued ASU 2014-09 surrounding the recognition of revenue from contracts with customers. Under the new standard, a company will recognize revenue when it satisfies a performance obligation by transferring a promised good or service to a customer. Revenue will be recognized at an amount that reflects the consideration it expects to receive in exchange for those goods and services. The standard also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. In August 2015, the FASB deferred the effective date of the standard to December 15, 2017 with early adoption permitted. The standard can be applied on a full retrospective or modified retrospective basis whereby the entity records a cumulative effect of initially applying this update at the date of initial application. Furthermore, in March, April, and May of 2016, the FASB issued ASUs 2016-08, 2016-10, and 2016-12, respectively, which provide practical expedients and clarification in regards to ASU 2014-09. ASU 2016-08 amends and clarifies the principal versus agent considerations under the new revenue recognition standard, which requires determination of whether the nature of a promise is to provide the specified good or service to the customer (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by another party (that is, the entity is an agent); this determination affects the timing and amount of revenue recognition. ASU 2016-10 clarifies issues related to identifying performance obligations. ASU 2016-12 provides practical expedients and clarification pertaining to the exclusion of sales tax from the measurement of a transaction price, the measurement of non-cash consideration, allocation of a transaction price on the basis of all satisfied and unsatisfied performance obligations in a modified contract at transition, and the definition of a completed contract. The effective date of ASUs 2016-08, 2016-10, and 2016-12 is December 15, 2017 with early adoption permitted. The Company is evaluating the impact of these standards on its Condensed Consolidated Financial Statements . As part of its evaluation, the Company is holding regular meetings with key stakeholders from across the organization to discuss the impact of the standards on its existing contracts. The Company is utilizing a bottoms-up approach to analyze the impact of the standards on its portfolio of contracts by reviewing its current accounting policies and practices to identify potential differences that would result from applying the requirements of the new standards to its existing revenue contracts. The Company expects to complete its evaluation and adopt these standards effective January 1, 2018.

Contracts in Progress (Tables)

Contracts in Progress (Tables)	3 Months Ended
	Mar. 31, 2017
Contractors [Abstract]
Schedule of Contract Cost and Recognized Income Not Yet Billed and Related Amounts	Contract cost and recognized income not yet billed and related amounts billed as of March 31, 2017 and December 31, 2016 was as follows (in thousands): March 31, December 31, Cost incurred on contracts in progress $ 189,696 $ 234,544 Recognized income 10,677 28,702 200,373 263,246 Progress billings and advance payments (190,919 ) (256,246 ) $ 9,454 $ 7,000 Contract cost and recognized income not yet billed $ 17,116 $ 11,938 Contract billings in excess of cost and recognized income (7,662 ) (4,938 ) $ 9,454 $ 7,000

Assets Held for Sale (Tables)

Assets Held for Sale (Tables)	3 Months Ended
	Mar. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
Components of assets held for sale	Components of assets held for sale as of March 31, 2017 and December 31, 2016 were as follows (in thousands): March 31, December 31, Accounts receivable, net $ 15,568 $ 7,806 Contract cost and recognized income not yet billed 1,064 136 Prepaid expenses and other assets 49 61 Parts and supplies inventories 460 468 Property, plant and equipment, net 531 318 Intangible assets, net 260 260 Other long-term assets 1 1 Total assets held for sale $ 17,933 $ 9,050 Accounts payable and accrued liabilities $ 7,168 $ 3,789 Contract billings in excess of cost and recognized income 10,849 4,480 Other current liabilities 3 3 Other long-term liabilities 3 3 Total liabilities held for sale $ 18,023 $ 8,275 Condensed Statements of Operations with respect to discontinued operations are as follows (in thousands) and are entirely related to the Professional Services segment: Three Months Ended March 31, 2017 2016 Contract revenue $ 679 $ 1,124 Contract costs 238 1,070 Loss on sale of subsidiary — 1,545 General and administrative 472 361 Operating loss (31 ) (1,852 ) Non-operating expenses — (1 ) Pre-tax loss (31 ) (1,853 ) Provision for income taxes — — Loss from discontinued operations $ (31 ) $ (1,853 ) Condensed Balance Sheets with respect to discontinued operations are as follows (in thousands): March 31, 2017 Professional Services Hawkeye Total Accounts receivable, net $ 189 $ — $ 189 Contract cost and recognized income not yet billed 133 — 133 Total assets associated with discontinued operations 322 — 322 Accounts payable and accrued liabilities 530 277 807 Contract billings in excess of costs and recognized income 3 — 3 Other current liabilities 461 — 461 Other long-term liabilities 910 — 910 Total liabilities associated with discontinued operations 1,904 277 2,181 Net liabilities of discontinued operations $ (1,582 ) $ (277 ) $ (1,859 ) December 31, 2016 Professional Services Hawkeye Total Accounts receivable, net $ 313 $ — $ 313 Contract cost and recognized income not yet billed 192 — 192 Total assets associated with discontinued operations 505 — 505 Accounts payable and accrued liabilities 412 277 689 Contract billings in excess of costs and recognized income 358 — 358 Other current liabilities 531 — 531 Other long-term liabilities 995 — 995 Total liabilities associated with discontinued operations 2,296 277 2,573 Net liabilities of discontinued operations $ (1,791 ) $ (277 ) $ (2,068 )

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in the Carrying Amounts of Intangible Assets	The changes in the carrying amounts of intangible assets for the three months ended March 31, 2017 are detailed below (in thousands): Customer Relationships Trademark / Tradename Total Balance as of December 31, 2016 $ 73,100 $ 3,748 $ 76,848 Amortization (2,149 ) (268 ) (2,417 ) Balance as of March 31, 2017 $ 70,951 $ 3,480 $ 74,431 Weighted average remaining amortization period 8.3 years 3.3 years
Estimated Amortization Expense	Estimated amortization expense for the remainder of 2017 and each of the subsequent five years and thereafter is as follows (in thousands): Fiscal year: Remainder of 2017 $ 7,251 2018 9,667 2019 9,667 2020 9,135 2021 8,597 2022 8,597 Thereafter 21,517 Total amortization $ 74,431

Accounts Payable and Accrued 27

Accounts Payable and Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2017
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities as of March 31, 2017 and December 31, 2016 were as follows (in thousands): March 31, December 31, Trade accounts payable $ 38,246 $ 34,770 Payroll and payroll liabilities 13,535 10,377 Accrued contract costs 20,814 15,840 Self-insurance accrual 11,431 11,210 Other accrued liabilities 9,762 11,291 Total accounts payable and accrued liabilities $ 93,788 $ 83,488

Long-term Debt (Tables)

Long-term Debt (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Long Term Debt	Long-term debt as of March 31, 2017 and December 31, 2016 was as follows (in thousands): March 31, December 31, Principal amount, 2014 Term Loan Facility $ 92,224 $ 92,224 Repayment fee, 2014 Term Loan Facility 4,611 4,611 Unamortized discount, 2014 Term Loan Facility (3,342 ) (3,592 ) Unamortized debt issuance costs, 2014 Term Loan Facility (6,027 ) (4,054 ) Revolver borrowings — — Total debt, net of unamortized discount and debt issuance costs 87,466 89,189 Less: current portion — — Long-term debt, net $ 87,466 $ 89,189
Schedule of Interest Rate Margins	The interest rate margins will be adjusted each quarter based on the Company’s fixed charge coverage ratio as of the end of the previous quarter as follows: Fixed Charge Coverage Ratio U.S. Base Rate, Canadian Base Rate and Canadian Prime Rate Loans LIBOR Loans, BA Rate Loans and Letter of Credit Fees >1.25 to 1 1.25% 2.25% < 1.25 to 1 and >1.15 to 1 1.50% 2.50% < 1.15 to 1 1.75% 2.75%
Fair Value of Debt Instruments	The estimated fair value of the Company’s debt instruments as of March 31, 2017 and December 31, 2016 was as follows (in thousands): March 31, December 31, 2014 Term Loan Facility $ 95,667 $ 95,577 Revolver borrowings — — Total fair value of debt instruments $ 95,667 $ 95,577

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2017
Equity [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Income by Component	Changes in Accumulated Other Comprehensive Income (Loss) by Component Three Months Ended March 31, 2017 (in thousands) Foreign currency translation adjustments Changes in derivative financial instruments Total accumulated comprehensive income (loss) Balance as of December 31, 2016 $ (1,412 ) $ (2,822 ) $ (4,234 ) Other comprehensive income before reclassifications 219 — 219 Amounts reclassified from accumulated other comprehensive income (loss) — 267 267 Net current-period other comprehensive income 219 267 486 Balance as of March 31, 2017 $ (1,193 ) $ (2,555 ) $ (3,748 ) Three Months Ended March 31, 2016 (in thousands) Foreign currency translation adjustments Changes in derivative financial instruments Total Balance as of December 31, 2015 $ (1,965 ) $ (4,044 ) $ (6,009 ) Other comprehensive income before reclassifications 1,778 — 1,778 Amounts reclassified from accumulated other comprehensive income (loss) — 405 405 Net current-period other comprehensive income 1,778 405 2,183 Balance as of March 31, 2016 $ (187 ) $ (3,639 ) $ (3,826 )
Reclassifications Out of Accumulated Other Comprehensive Income	Reclassifications From Accumulated Other Comprehensive Income (Loss) Three Months Ended March 31, 2017 (in thousands) Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income Components Interest rate contracts $ 267 Interest expense Total $ 267 Three Months Ended March 31, 2016 (in thousands) Details about Accumulated Other Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Details about Accumulated Other Comprehensive Income Components Interest rate contracts $ 405 Interest expense Total $ 405

Income (Loss) Per Share (Tables

Income (Loss) Per Share (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Income (Loss) Per Common Share from Continuing Operations	Basic and diluted income (loss) per common share from continuing operations is computed as follows (in thousands, except share and per share amounts): Three Months Ended 2017 2016 Net loss from continuing operations applicable to common shares (numerator for basic and diluted calculation) $ (17,736 ) $ (13,298 ) Weighted average number of common shares outstanding for basic loss per share 61,829,768 60,756,314 Weighted average number of potentially dilutive common shares outstanding — — Weighted average number of common shares outstanding for diluted loss per share 61,829,768 60,756,314 Loss per common share from continuing operations: Basic $ (0.29 ) $ (0.22 ) Diluted $ (0.29 ) $ (0.22 )
Schedule of Potentially Dilutive Shares	The Company has excluded shares potentially issuable under the terms of use of the securities listed below from the computation of diluted income per share, as the effect would be anti-dilutive: Three Months Ended 2017 2016 Stock options — 50,000 Restricted stock and restricted stock units 616,970 574,009 616,970 624,009

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Reconciliation of Revenue from Segments to Consolidated	The following tables reflect the Company’s operations by reportable segment for the three months ended March 31, 2017 and 2016 (in thousands): Three Months Ended March 31, 2017 Oil & Gas Utility T&D Canada Corporate Eliminations Consolidated Contract revenue $ 22,432 $ 115,508 $ 25,960 $ — $ — $ 163,900 Contract costs 27,543 107,890 26,786 — — 162,219 Amortization of intangibles 27 2,390 — — — 2,417 General and administrative 2,186 4,444 2,055 4,670 — 13,355 Other charges 12 — 459 291 — 762 Operating income (loss) $ (7,336 ) $ 784 $ (3,340 ) $ (4,961 ) $ — (14,853 ) Non-operating expenses (3,483 ) Benefit for income taxes (600 ) Loss from continuing operations (17,736 ) Loss from discontinued operations net of provision for income taxes (31 ) Net loss $ (17,767 ) Three Months Ended March 31, 2016 Oil & Gas Utility T&D Canada Corporate Eliminations Consolidated Contract revenue $ 59,335 $ 97,289 $ 42,492 $ — $ (86 ) $ 199,030 Contract costs 59,843 86,788 38,686 — (86 ) 185,231 Amortization of intangibles 48 2,390 — — — 2,438 General and administrative 4,153 3,212 2,982 6,787 — 17,134 Other charges 1,038 — — 2,650 — 3,688 Operating income (loss) $ (5,747 ) $ 4,899 $ 824 $ (9,437 ) $ — (9,461 ) Non-operating expenses (3,670 ) Provision for income taxes 167 Loss from continuing operations (13,298 ) Loss from discontinued operations net of provision for income taxes (1,853 ) Net loss $ (15,151 )
Reconciliation of Assets from Segment to Consolidated	Total assets by segment at March 31, 2017 and December 31, 2016 are presented below (in thousands): March 31, December 31, Oil & Gas $ 40,837 $ 42,887 Utility T&D 212,488 201,339 Canada 41,371 47,704 Corporate 71,267 70,601 Total assets, continuing operations $ 365,963 $ 362,531

Other Charges (Tables)

Other Charges (Tables)	3 Months Ended
	Mar. 31, 2017
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	The following table reflects the Company's other charges for the three months ended March 31, 2017 and 2016 (in thousands): Three Months Ended 2017 2016 Equipment and facility lease abandonment $ (21 ) $ 3,295 Loss on sale of subsidiary (1) — 123 Employee severance charges 344 57 Restatement costs (2) 274 35 Accelerated stock vesting 165 178 Total $ 762 $ 3,688 (1) Attributed to the 2016 sale of the Oil & Gas segment's fabrication business. (2) Includes accounting and legal fees associated with the restatements of the Company's Condensed Consolidated Financial Statements for the quarterly periods ended March 31, 2014 and June 30, 2014.
Schedule of Restructuring Reserve by Type of Cost	Activity in the accrual related to the equipment and facility lease abandonment charges during the three months ended March 31, 2017 is as follows (in thousands): Oil & Gas Canada Utility T&D Corporate Total Accrued cost at December 31, 2016 $ 793 $ 290 $ 348 $ 4,048 $ 5,479 Cash payments (81 ) (34 ) (48 ) (516 ) (679 ) Non-cash charges (1) — — — 86 86 Change in estimates — — — (21 ) (21 ) Accrued cost at March 31, 2017 $ 712 $ 256 $ 300 $ 3,597 $ 4,865 (1) Non-cash charges consist of accretion expense.

Discontinued Operations (Tables

Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Major Classes of Revenue and Income (Losses) with Respect to the Discontinued Operations	Components of assets held for sale as of March 31, 2017 and December 31, 2016 were as follows (in thousands): March 31, December 31, Accounts receivable, net $ 15,568 $ 7,806 Contract cost and recognized income not yet billed 1,064 136 Prepaid expenses and other assets 49 61 Parts and supplies inventories 460 468 Property, plant and equipment, net 531 318 Intangible assets, net 260 260 Other long-term assets 1 1 Total assets held for sale $ 17,933 $ 9,050 Accounts payable and accrued liabilities $ 7,168 $ 3,789 Contract billings in excess of cost and recognized income 10,849 4,480 Other current liabilities 3 3 Other long-term liabilities 3 3 Total liabilities held for sale $ 18,023 $ 8,275 Condensed Statements of Operations with respect to discontinued operations are as follows (in thousands) and are entirely related to the Professional Services segment: Three Months Ended March 31, 2017 2016 Contract revenue $ 679 $ 1,124 Contract costs 238 1,070 Loss on sale of subsidiary — 1,545 General and administrative 472 361 Operating loss (31 ) (1,852 ) Non-operating expenses — (1 ) Pre-tax loss (31 ) (1,853 ) Provision for income taxes — — Loss from discontinued operations $ (31 ) $ (1,853 ) Condensed Balance Sheets with respect to discontinued operations are as follows (in thousands): March 31, 2017 Professional Services Hawkeye Total Accounts receivable, net $ 189 $ — $ 189 Contract cost and recognized income not yet billed 133 — 133 Total assets associated with discontinued operations 322 — 322 Accounts payable and accrued liabilities 530 277 807 Contract billings in excess of costs and recognized income 3 — 3 Other current liabilities 461 — 461 Other long-term liabilities 910 — 910 Total liabilities associated with discontinued operations 1,904 277 2,181 Net liabilities of discontinued operations $ (1,582 ) $ (277 ) $ (1,859 ) December 31, 2016 Professional Services Hawkeye Total Accounts receivable, net $ 313 $ — $ 313 Contract cost and recognized income not yet billed 192 — 192 Total assets associated with discontinued operations 505 — 505 Accounts payable and accrued liabilities 412 277 689 Contract billings in excess of costs and recognized income 358 — 358 Other current liabilities 531 — 531 Other long-term liabilities 995 — 995 Total liabilities associated with discontinued operations 2,296 277 2,573 Net liabilities of discontinued operations $ (1,791 ) $ (277 ) $ (2,068 )

Company and Organization (Detai

Company and Organization (Details)	3 Months Ended
	Mar. 31, 2017Segment
Accounting Policies [Abstract]
Contract period, more than	2 years
Number of reportable segments	3

Basis of Presentation Narrative

Basis of Presentation Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Monetary impact on operating income (loss)	$ (14,853)	$ (9,461)
Contracts Accounted for under Percentage of Completion
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Percent impact on operating income (loss) (less than)	5.00%
Monetary impact on operating income (loss)		$ 2,800

New Accounting Standards (Detai

New Accounting Standards (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Restricted cash	$ 40,191,000	$ 40,206,000
Accounting Standards Update 2016-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in deferred tax assets		1,800,000
Increase in valuation allowance		1,800,000
Cumulative effect of new accounting principle		$ 0

Contracts in Progress - Schedul

Contracts in Progress - Schedule of Contract Cost and Recognized Income Not Yet Billed and Related Amounts (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Contractors [Abstract]
Cost incurred on contracts in progress	$ 189,696	$ 234,544
Recognized income	10,677	28,702
Contract cost in excess of cost and recognized income	200,373	263,246
Progress billings and advance payments	(190,919)	(256,246)
Total Contract in progress	9,454	7,000
Contract cost and recognized income not yet billed	17,116	11,938
Contract billings in excess of cost and recognized income	(7,662)	(4,938)
Net cost of contracts in progress	$ 9,454	$ 7,000

Contracts in Progress - Additio

Contracts in Progress - Additional Information (Detail) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Contractors [Abstract]
Contract cost and recognized income not yet billed on completed agreements	$ 1,200,000	$ 500,000
Retainage balances, current	14,100,000	12,200,000
Retainage balances, noncurrent	$ 0	$ 0

Assets Held for Sale (Details)

Assets Held for Sale (Details) - Tank Services Business - Disposal Group, Held-for-sale, Not Discontinued Operations - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Disposal Group, Including Discontinued Operation, Assets [Abstract]
Accounts receivable, net	$ 15,568	$ 7,806
Contract cost and recognized income not yet billed	1,064	136
Prepaid expenses and other assets	49	61
Parts and supplies inventories	460	468
Property, plant and equipment, net	531	318
Intangible assets, net	260	260
Other long-term assets	1	1
Total assets held for sale	17,933	9,050
Disposal Group, Including Discontinued Operation, Liabilities [Abstract]
Accounts payable and accrued liabilities	7,168	3,789
Contract billings in excess of cost and recognized income	10,849	4,480
Other current liabilities	3	3
Other long-term liabilities	3	3
Total liabilities held for sale	$ 18,023	$ 8,275

Intangible Assets - Schedule of

Intangible Assets - Schedule of Changes in the Carrying Amounts of Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	$ 76,848
Amortization	(2,417)	$ (2,438)
Ending Balance	74,431
Customer Relationships
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	73,100
Amortization	(2,149)
Ending Balance	$ 70,951
Weighted average remaining amortization period	8 years 3 months
Trademarks
Finite-lived Intangible Assets [Roll Forward]
Beginning Balance	$ 3,748
Amortization	(268)
Ending Balance	$ 3,480
Weighted average remaining amortization period	3 years 3 months

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2017
Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible asset	5 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible asset	15 years

Intangible Assets - Estimated A

Intangible Assets - Estimated Amortization Expense (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Fiscal year:
Remainder of 2017	$ 7,251
2,018	9,667
2,019	9,667
2,020	9,135
2,021	8,597
2,022	8,597
Thereafter	21,517
Total amortization	$ 74,431	$ 76,848

Accounts Payable and Accrued 43

Accounts Payable and Accrued Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Trade accounts payable	$ 38,246	$ 34,770
Payroll and payroll liabilities	13,535	10,377
Accrued contract costs	20,814	15,840
Self-insurance accrual	11,431	11,210
Other accrued liabilities	9,762	11,291
Total accounts payable and accrued liabilities	$ 93,788	$ 83,488

Long Term Debt (Detail)

Long Term Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total debt	$ 87,466	$ 89,189
Less: current portion	0	0
Long-term debt	87,466	89,189
Revolver borrowings
Debt Instrument [Line Items]
Total debt	0	0
2014 Term Loan Facility
Debt Instrument [Line Items]
Long-term debt	92,224	92,224
Repayment fee, 2014 Term Loan Facility	4,611	4,611
Unamortized discount, 2014 Term Loan Facility	(3,342)	(3,592)
Unamortized debt issuance costs, 2014 Term Loan Facility	$ (6,027)	$ (4,054)

Long-term Debt - Additional Inf

Long-term Debt - Additional Information (Detail) - USD ($) shares in Millions	Mar. 31, 2015	Dec. 15, 2014	Aug. 07, 2013	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2016
Line of Credit Facility [Line Items]
Payments on term loan facility				$ 0	$ 3,128,000
Minimum amount of debt obligation that will lead to change of control and insolvency proceedings				15,000,000
2014 Term Loan Facility
Line of Credit Facility [Line Items]
Payments on term loan facility					3,100,000	$ 93,600,000
Payment of debt extinguishment costs	$ 33,500,000
Shares issued as consideration	10.1
Shares issued as consideration, percent of outstanding common stock	19.90%
Write off of deferred debt issuance costs	$ 800,000
Debt instrument, amendment fee				$ 2,300,000			$ 4,600,000
Consolidated EBITDA multiplier				2
Revolving Credit Facility | Minimum | Five Consecutive Day
Line of Credit Facility [Line Items]
Excess availability threshold amount				$ 15,000,000
Excess availability period				5 days
Revolving Credit Facility | Minimum | Anytime
Line of Credit Facility [Line Items]
Excess availability threshold amount				$ 12,500,000
JP Morgan Chase Bank NA and KKR Credit Advisors (US) LLC | 2014 Term Loan Facility
Line of Credit Facility [Line Items]
Debt term		5 years
Maximum borrowing capacity		$ 270,000,000
Effective interest rate at period end				11.00%			11.00%
Unamortized debt issuance costs, 2014 Term Loan Facility				$ 6,000,000			$ 4,100,000
Payments on term loan facility				0	3,100,000
Payment of debt extinguishment costs				0	$ 100,000
Prepayment penalty		5.00%
Unamortized discount				$ 3,300,000			$ 3,600,000
Term loan repayment make whole provision, discount rate base				9.75%
Term loan repayment make whole provision, basis spread on variable rate				1.25%
JP Morgan Chase Bank NA and KKR Credit Advisors (US) LLC | 2014 Term Loan Facility | Minimum
Line of Credit Facility [Line Items]
LIBOR floor				1.25%			1.25%
JP Morgan Chase Bank NA and KKR Credit Advisors (US) LLC | 2014 Term Loan Facility | Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate		8.75%
JP Morgan Chase Bank NA and KKR Credit Advisors (US) LLC | 2014 Term Loan Facility | Eurodollar Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate		9.75%		9.75%			9.75%
Bank of America, N.A. | ABL Credit Facility
Line of Credit Facility [Line Items]
Expiry period			5 years
Sublimit for letters of credit			$ 80,000,000
Borrowing base, percent of eligible accounts receivable			85.00%
Borrowing base, percent of unbilled accounts receivable			75.00%
Borrowing base, limit on eligible unbilled accounts receivable			$ 33,000,000
Borrowing base, limit on milestone billings, retainage and other performance-based benchmarks			$ 23,000,000
Unused capacity, threshold for commitment fee, percentage			50.00%
Fronting fee			0.125%
Unused availability under line of credit				$ 27,800,000
Outstanding amount of letters of credit				$ 61,200,000
Minimum fixed charge coverage ratio, covenants requirements				1.15
Bank of America, N.A. | ABL Credit Facility | Minimum | Five Consecutive Day
Line of Credit Facility [Line Items]
Excess availability threshold percentage				15.00%
Bank of America, N.A. | ABL Credit Facility | Minimum | Anytime
Line of Credit Facility [Line Items]
Excess availability threshold percentage			12.50%
Bank of America, N.A. | ABL Credit Facility | U.S. Facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 80,000,000
Bank of America, N.A. | ABL Credit Facility | Canadian Facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity			20,000,000
Bank of America, N.A. | ABL Credit Facility | Cash | Letter of Credit
Line of Credit Facility [Line Items]
Debt instrument, cash collateral amount				$ 40,000,000
Bank of America, N.A. | ABL Credit Facility | Cash | Maximum
Line of Credit Facility [Line Items]
Debt instrument, cash collateral amount			$ 25,000,000
September 30, 2017 | 2014 Term Loan Facility
Line of Credit Facility [Line Items]
Maximum leverage ratio				5.50
Minimum interest coverage ratio				1.60
December 31, 2017 | 2014 Term Loan Facility
Line of Credit Facility [Line Items]
Maximum leverage ratio				4.50
Minimum interest coverage ratio				2
June 30, 2018 | 2014 Term Loan Facility
Line of Credit Facility [Line Items]
Maximum leverage ratio				3
Minimum interest coverage ratio				2.75
Less than 50% of the commitments | Bank of America, N.A. | ABL Credit Facility
Line of Credit Facility [Line Items]
Basis points			0.50%
Greater than 50% of the commitments | Bank of America, N.A. | ABL Credit Facility
Line of Credit Facility [Line Items]
Basis points			0.375%

Long-term Debt - Schedule of In

Long-term Debt - Schedule of Interest Rate Margins (Detail)	3 Months Ended	6 Months Ended
	Mar. 31, 2017	Jun. 30, 2016
Greater Than 1.25 to 1
Debt Instrument [Line Items]
Fixed Charge Coverage Ratio		1.25
Less Than or Equal to 1.25 to 1 and Greater than 1.15 to 1 | Maximum
Debt Instrument [Line Items]
Fixed Charge Coverage Ratio		1.25
Less Than or Equal to 1.25 to 1 and Greater than 1.15 to 1 | Minimum
Debt Instrument [Line Items]
Fixed Charge Coverage Ratio		1.15
Less Than Or Equal to 1.15 to 1
Debt Instrument [Line Items]
Fixed Charge Coverage Ratio		1.15
U.S. Base Rate, Canadian Base Rate and Canadian Prime Rate Loans | Greater Than 1.25 to 1
Debt Instrument [Line Items]
LIBOR and BA Equivalent Rate Loans and Letter of Credit Fees	1.25%
U.S. Base Rate, Canadian Base Rate and Canadian Prime Rate Loans | Less Than or Equal to 1.25 to 1 and Greater than 1.15 to 1
Debt Instrument [Line Items]
LIBOR and BA Equivalent Rate Loans and Letter of Credit Fees	1.50%
U.S. Base Rate, Canadian Base Rate and Canadian Prime Rate Loans | Less Than Or Equal to 1.15 to 1
Debt Instrument [Line Items]
LIBOR and BA Equivalent Rate Loans and Letter of Credit Fees	1.75%
LIBOR Loans, BA Rate Loans and Letter of Credit Fees | Greater Than 1.25 to 1
Debt Instrument [Line Items]
LIBOR and BA Equivalent Rate Loans and Letter of Credit Fees	2.25%
LIBOR Loans, BA Rate Loans and Letter of Credit Fees | Less Than or Equal to 1.25 to 1 and Greater than 1.15 to 1
Debt Instrument [Line Items]
LIBOR and BA Equivalent Rate Loans and Letter of Credit Fees	2.50%
LIBOR Loans, BA Rate Loans and Letter of Credit Fees | Less Than Or Equal to 1.15 to 1
Debt Instrument [Line Items]
LIBOR and BA Equivalent Rate Loans and Letter of Credit Fees	2.75%

Long-term Debt - Fair Value of

Long-term Debt - Fair Value of Debt Instruments (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Fair value of debt instruments	$ 95,667	$ 95,577
2014 Term Loan Facility
Debt Instrument [Line Items]
Fair value of debt instruments	95,667	95,577
Revolver borrowings
Debt Instrument [Line Items]
Fair value of debt instruments	$ 0	$ 0

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Effective tax rate from continuing operations	3.30%	(1.30%)
Tax benefit for discrete items	$ 500,000	$ 0
Provision (benefit) for income taxes	$ (600,000)	$ 167,000

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Changes in Accumulated Other Comprehensive Income (Loss) by Component (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 135,137
Other comprehensive income before reclassifications	219	$ 1,778
Amounts reclassified from accumulated other comprehensive income (loss)	267	405
Total other comprehensive income net of tax	486	2,183
Ending balance	118,614
Foreign currency translation adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(1,412)	(1,965)
Other comprehensive income before reclassifications	219	1,778
Amounts reclassified from accumulated other comprehensive income (loss)	0	0
Total other comprehensive income net of tax	219	1,778
Ending balance	(1,193)	(187)
Changes in derivative financial instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(2,822)	(4,044)
Other comprehensive income before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	267	405
Total other comprehensive income net of tax	267	405
Ending balance	(2,555)	(3,639)
Total accumulated comprehensive income (loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(4,234)	(6,009)
Ending balance	$ (3,748)	$ (3,826)

Stockholders' Equity - Reclassi

Stockholders' Equity - Reclassifications Out of Accumulated Other Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest rate contracts	$ 3,488	$ 3,567
Total	17,767	15,151
Amount Reclassified from Accumulated Other Comprehensive Income (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total	267	405
Changes in derivative financial instruments | Amount Reclassified from Accumulated Other Comprehensive Income (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest rate contracts		100	$ 1,200
Changes in derivative financial instruments | Interest rate contracts | Amount Reclassified from Accumulated Other Comprehensive Income (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest rate contracts	$ 267	$ 405

Income (Loss) Per Share - Sched

Income (Loss) Per Share - Schedule of Basic and Diluted Income (Loss) Per Common Share from Continuing Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Earnings Per Share [Abstract]
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	$ (17,736)	$ (13,298)
Weighted average number of common shares outstanding for basic income (loss) per share (in shares)	61,829,768	60,756,314
Weighted average number of potentially dilutive common shares outstanding (in shares)	0	0
Weighted average number of common shares outstanding for diluted income (loss) per share (in shares)	61,829,768	60,756,314
Income (loss) per common share from continuing operations:
Basic (in USD per share)	$ (0.29)	$ (0.22)
Diluted (in USD per share)	$ (0.29)	$ (0.22)

Income (Loss) Per Common Share

Income (Loss) Per Common Share - Schedule of Potentially Dilutive Shares (Detail) - shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of shares excluded from the computation of diluted income (loss) per share (in shares)	616,970	624,009
Restricted stock and restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of shares excluded from the computation of diluted income (loss) per share (in shares)	616,970	574,009
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of shares excluded from the computation of diluted income (loss) per share (in shares)	0	50,000

Segment Information - Schedule

Segment Information - Schedule of Company's Operations by Reportable Segment (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Segment Reporting Information [Line Items]
Contract revenue	$ 163,900	$ 199,030
Contract costs	162,219	185,231
Amortization of intangibles	2,417	2,438
General and administrative	13,355	17,134
Other charges	762	3,688
Operating loss	(14,853)	(9,461)
Non-operating expenses	(3,483)	(3,670)
Provision (benefit) for income taxes	(600)	167
Loss from continuing operations	(17,736)	(13,298)
Loss from discontinued operations net of provision for income taxes	(31)	(1,853)
Net loss	(17,767)	(15,151)
Corporate
Segment Reporting Information [Line Items]
Contract revenue	0	0
Contract costs	0	0
Amortization of intangibles	0	0
General and administrative	4,670	6,787
Other charges	291	2,650
Operating loss	(4,961)	(9,437)
Eliminations
Segment Reporting Information [Line Items]
Contract revenue	0	(86)
Contract costs	0	(86)
Amortization of intangibles	0	0
General and administrative	0	0
Other charges	0	0
Operating loss	0	0
Oil & Gas | Operating Segments
Segment Reporting Information [Line Items]
Contract revenue	22,432	59,335
Contract costs	27,543	59,843
Amortization of intangibles	27	48
General and administrative	2,186	4,153
Other charges	12	1,038
Operating loss	(7,336)	(5,747)
Utility T&D | Operating Segments
Segment Reporting Information [Line Items]
Contract revenue	115,508	97,289
Contract costs	107,890	86,788
Amortization of intangibles	2,390	2,390
General and administrative	4,444	3,212
Other charges	0	0
Operating loss	784	4,899
Canada | Operating Segments
Segment Reporting Information [Line Items]
Contract revenue	25,960	42,492
Contract costs	26,786	38,686
Amortization of intangibles	0	0
General and administrative	2,055	2,982
Other charges	459	0
Operating loss	$ (3,340)	$ 824

Segment Information Segment Inf

Segment Information Segment Information - Total Assets by Segment (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Total assets, continuing operations	$ 366,285	$ 363,036
Continuing Operations
Segment Reporting Information [Line Items]
Total assets, continuing operations	365,963	362,531
Continuing Operations | Operating Segments | Oil & Gas
Segment Reporting Information [Line Items]
Total assets, continuing operations	40,837	42,887
Continuing Operations | Operating Segments | Utility T&D
Segment Reporting Information [Line Items]
Total assets, continuing operations	212,488	201,339
Continuing Operations | Operating Segments | Canada
Segment Reporting Information [Line Items]
Total assets, continuing operations	41,371	47,704
Continuing Operations | Corporate
Segment Reporting Information [Line Items]
Total assets, continuing operations	$ 71,267	$ 70,601

Segment Information Narrative (

Segment Information Narrative (Details)	3 Months Ended
	Mar. 31, 2017Segment
Segment Reporting [Abstract]
Number of reportable segments	3

Contingencies, Commitments an56

Contingencies, Commitments and Other Circumstances - Additional Information (Detail)	Jan. 30, 2015plaintiff	Mar. 04, 2015claimant	Mar. 31, 2017USD ($)
Commitment And Contingencies [Line Items]
Face value of primarily performance bonds			$ 173,100,000
Liability recognized for letters of credit			0
In re Willbros Group, Inc. Securities Litigation
Commitment And Contingencies [Line Items]
Number of plaintiffs | plaintiff	2
Markovich v Harl et al And Kumararatne v. McNabb et al
Commitment And Contingencies [Line Items]
Number of complaints filed | claimant		2
Bank of America, N.A. | ABL Credit Facility
Commitment And Contingencies [Line Items]
Outstanding letters of credit			$ 61,200,000

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2016	Aug. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
LIBOR indexed debt	$ 173,100,000
Swap agreement termination				$ (5,700,000)
Payments on term loan facility	0	$ 3,128,000
Interest expense, net	3,488,000	3,567,000
Recognized interest expense for next twelve months	1,100,000
Amount Reclassified from Accumulated Other Comprehensive Income (Loss) | Changes in derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest expense, net		100,000	$ 1,200,000
Interest Rate Swap | August 2013 | Designated as Hedging Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notional amount of derivatives						$ 124,100,000
London Interbank Offered Rate (LIBOR) | Interest Rate Swap | August 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
LIBOR indexed debt						$ 124,100,000
2014 Term Loan Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payments on term loan facility		$ 3,100,000	$ 93,600,000
Net Investment Hedging
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notional amount of derivatives	$ 0				$ 0

Other Charges (Details)

Other Charges (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring charges, net	$ 762	$ 3,688
Equipment and facility lease abandonment
Restructuring Cost and Reserve [Line Items]
Restructuring charges, net	(21)	3,295
Loss on sale of subsidiary
Restructuring Cost and Reserve [Line Items]
Restructuring charges, net	0	123
Employee severance charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges, net	344	57
Restatement costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges, net	274	35
Accelerated stock vesting
Restructuring Cost and Reserve [Line Items]
Restructuring charges, net	$ 165	$ 178

Other Charges - Restructuring R

Other Charges - Restructuring Reserve (Details) - Equipment and facility lease abandonment $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)
Restructuring Reserve [Roll Forward]
Accrued cost at December 31, 2016	$ 5,479
Cash payments	(679)
Non-cash charges	86
Change in estimates	(21)
Accrued cost at March 31, 2017	4,865
Operating Segments | Oil & Gas
Restructuring Reserve [Roll Forward]
Accrued cost at December 31, 2016	793
Cash payments	(81)
Non-cash charges	0
Change in estimates	0
Accrued cost at March 31, 2017	712
Operating Segments | Canada
Restructuring Reserve [Roll Forward]
Accrued cost at December 31, 2016	290
Cash payments	(34)
Non-cash charges	0
Change in estimates	0
Accrued cost at March 31, 2017	256
Operating Segments | Utility T&D
Restructuring Reserve [Roll Forward]
Accrued cost at December 31, 2016	348
Cash payments	(48)
Non-cash charges	0
Change in estimates	0
Accrued cost at March 31, 2017	300
Corporate
Restructuring Reserve [Roll Forward]
Accrued cost at December 31, 2016	4,048
Cash payments	(516)
Non-cash charges	86
Change in estimates	(21)
Accrued cost at March 31, 2017	$ 3,597

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail) $ in Millions	Mar. 31, 2015USD ($)	Mar. 17, 2015USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)Business	Nov. 30, 2015USD ($)	Jun. 12, 2015USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses disposed | Business					3
Professional Services | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration from business disposals						$ 130
Holdback amount						$ 7.5
Net gain (loss) from business disposal					$ 97
Holdback amount received				$ 4.6
Working capital loss on business disposal				2.5
Downstream Professional Services | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration from business disposals							$ 10
Net gain (loss) from business disposal					(2.2)
Premier Utility Services, LLC | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration from business disposals	$ 51
Net gain (loss) from business disposal					37.1
Holdback amount received				$ 3.7
Escrow deposit	$ 4
Period of escrow deposit	18 months
UtilX | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration from business disposals		$ 40
Net gain (loss) from business disposal					$ 20.3
Escrow deposit		$ 0.5
Period of escrow deposit		6 months
Decrease in escrow account			$ 0.5

Discontinued Operations - Sched

Discontinued Operations - Schedule of Major Classes of Revenue and Income (Losses) with Respect to the Discontinued Operations (Detail) - Discontinued Operations, Disposed of by Sale - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Assets with respect to discontinued operations
Accounts receivable, net	$ 189		$ 313
Contract cost and recognized income not yet billed	133		192
Total assets held for sale	322		505
Accounts payable and accrued liabilities	807		689
Contract billings in excess of costs and recognized income	3		358
Other current liabilities	461		531
Other long-term liabilities	910		995
Total liabilities held for sale	2,181		2,573
Net liabilities of discontinued operations	(1,859)		(2,068)
Professional Services
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Contract revenue	679	$ 1,124
Contract costs	238	1,070
Loss on sale of subsidiary	0	1,545
General and administrative	472	361
Operating loss	(31)	(1,852)
Non-operating expenses	0	(1)
Pre-tax income (loss)	(31)	(1,853)
Provision for income taxes	0	0
Loss from discontinued operations	(31)	$ (1,853)
Assets with respect to discontinued operations
Accounts receivable, net	189		313
Contract cost and recognized income not yet billed	133		192
Total assets held for sale	322		505
Accounts payable and accrued liabilities	530		412
Contract billings in excess of costs and recognized income	3		358
Other current liabilities	461		531
Other long-term liabilities	910		995
Total liabilities held for sale	1,904		2,296
Net liabilities of discontinued operations	(1,582)		(1,791)
Hawkeye
Assets with respect to discontinued operations
Accounts receivable, net	0		0
Contract cost and recognized income not yet billed	0		0
Total assets held for sale	0		0
Accounts payable and accrued liabilities	277		277
Contract billings in excess of costs and recognized income	0		0
Other current liabilities	0		0
Other long-term liabilities	0		0
Total liabilities held for sale	277		277
Net liabilities of discontinued operations	$ (277)		$ (277)