SAExploration 10-K 25 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Mar. 19, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	SAEX
Entity Registrant Name	SAExploration Holdings, Inc.
Entity Central Index Key	0001514732
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,052,157
Entity Public Float			$ 13.2

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 7,192	$ 3,613
Restricted cash	271	41
Accounts receivable, net	24,859	6,105
Deferred costs on contracts	3,717	1,780
Prepaid expenses and other current assets	2,813	6,722
Total current assets	38,852	18,261
Property and equipment, net	35,334	32,946
Goodwill	1,687	1,832
Intangible assets, net	4,066	671
Long-term accounts receivable, net	52,804	78,102
Deferred income taxes	2,015	4,592
Other assets	2,715	5,534
Total assets	137,473	141,938
Current liabilities:
Accounts payable	10,103	4,551
Accrued liabilities	10,498	6,311
Income and other taxes payable	3,331	7,887
Deferred revenue	4,298	1,477
Total current liabilities	36,067	21,221
Long-term debt	85,653	120,298
Other long-term liabilities	380	608
Commitments and contingencies
Stockholders' equity (deficit):
Common stock, 3,100,496 and 471,177 shares outstanding, respectively	0	0
Additional paid-in capital	232,661	133,742
Accumulated deficit	(216,612)	(133,306)
Accumulated other comprehensive loss	(3,035)	(5,082)
Treasury stock, at cost, 111,245 and 1,901 shares, respectively	(1,866)	(113)
SAExploration stockholders’ equity (deficit)	11,148	(4,759)
Noncontrolling interest	4,225	4,570
Total stockholders’ equity (deficit)	15,373	(189)
Total liabilities and stockholders’ equity (deficit)	137,473	141,938
Senior Loan Facility
Current liabilities:
Current portion of long-term debt	$ 7,837	$ 995

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2018	Dec. 31, 2017
Statement Of Financial Position [Abstract]
Common stock, outstanding shares (in shares)	3,100,496	471,177
Treasury stock, at cost shares (in shares)	111,245	1,901

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenue from services	$ 94,604	$ 127,022
Type of Revenue [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Cost of services	$ 86,065	$ 93,229
Type of Cost, Good or Service [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Depreciation and amortization	$ 11,111	$ 11,725
Gross (loss) profit	(2,572)	22,068
Selling, general and administrative expenses	59,933	25,596
Operating loss	(62,505)	(3,528)
Other (expense) income, net:
Interest expense, net	(13,858)	(29,363)
Foreign exchange loss, net	(3,417)	(1,308)
Other expense, net	(491)	(272)
Total other expense, net	(17,766)	(30,943)
Loss before income taxes	(80,271)	(34,471)
Income taxes	2,424	4,313
Net loss	(82,695)	(38,784)
Less: net income attributable to noncontrolling interest	905	1,972
Net loss attributable to SAExploration	$ (83,600)	$ (40,756)
Basic and diluted loss per common share	$ (102.25)	$ (86.90)
Weighted average common shares outstanding (basic and diluted)	1,336	469

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (82,695)	$ (38,784)
Foreign currency translation adjustment	2,047	(260)
Comprehensive loss	(80,648)	(39,044)
Less comprehensive income attributable to noncontrolling interest	905	1,972
Comprehensive loss attributable to SAExploration	$ (81,553)	$ (41,016)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Total	6% Convertible Notes Due 2023	Series A Preferred Stock	Series B Preferred Stock	Series C Warrants	Additional Paid-In Capital	Additional Paid-In Capital6% Convertible Notes Due 2023	Additional Paid-In CapitalSeries A Preferred Stock	Additional Paid-In CapitalSeries B Preferred Stock	Additional Paid-In CapitalSeries C Warrants	Accumulated Deficit	Accumulated Other Comprehensive Loss	Treasury Stock	SAExploration Stockholders’ Equity (Deficit)	SAExploration Stockholders’ Equity (Deficit)6% Convertible Notes Due 2023	SAExploration Stockholders’ Equity (Deficit)Series A Preferred Stock	SAExploration Stockholders’ Equity (Deficit)Series B Preferred Stock	SAExploration Stockholders’ Equity (Deficit)Series C Warrants	Non-controlling Interest
Beginning balance at Dec. 31, 2016	$ 38,061					$ 131,817					$ (92,550)	$ (4,822)		$ 34,445					$ 3,616
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(38,784)										(40,756)			(40,756)					1,972
Other comprehensive income	(260)											(260)		(260)
Equity-based compensation cost	1,925					1,925								1,925
Purchase of treasury stock	(113)												$ (113)	(113)
Distribution to noncontrolling interest	(1,095)																		(1,095)
Loss of control of variable interest entity	77																		77
Ending balance at Dec. 31, 2017	(189)					133,742					(133,306)	(5,082)	(113)	(4,759)					4,570
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Adoption of ASU 2016-16 | ASU 2016-16	294										294			294
Net loss	(82,695)										(83,600)			(83,600)					905
Other comprehensive income	2,047											2,047		2,047
Equity-based compensation cost	10,131					10,131								10,131
Purchase of treasury stock	(1,753)												(1,753)	(1,753)
Common stock issued in debt exchange	472					472								472
Discount on preferred stock issued in debt exchange			$ 61,971	$ (10,791)				$ 61,971	$ (10,791)							$ 61,971	$ (10,791)
Accretion of discount on preferred stock			(61,971)	10,791				(61,971)	10,791							(61,971)	10,791
Accretion of Series A preferred stock to redemption value			21,376					21,376								21,376
Dividend on Series A preferred stock			(1,614)					(1,614)								(1,614)
Conversion of preferred stock			(15,427)	(22,981)				(15,427)	(22,981)							(15,427)	(22,981)
Common stock and warrants issued in conversion of preferred stock			$ 54,045	22,981				$ 54,045	22,981							$ 54,045	22,981
Series B preferred stock issued in debt exchange				$ 10,791					$ 10,791								$ 10,791
Series C warrants issued in debt exchange					$ 4,810					$ 4,810								$ 4,810
Stock issuance costs	(1,026)					(1,026)								(1,026)
Conversion option related to 6% convertible notes due 2023, net of allocated costs		$ 15,361					$ 15,361								$ 15,361
Distribution to noncontrolling interest	(1,250)																		(1,250)
Ending balance at Dec. 31, 2018	$ 15,373					$ 232,661					$ (216,612)	$ (3,035)	$ (1,866)	$ 11,148					$ 4,225

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Parenthetical) - 6% Convertible Notes Due 2023	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Sep. 30, 2018
Debt stated interest rate percentage	6.00%	6.00%	6.00%
Debt, maturity year	2023	2023

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Operating activities:
Net loss	$ (82,695)	$ (38,784)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	11,564	12,099
Reserve for doubtful accounts	19,522
Equity-based compensation cost	10,131	1,925
Loss (gain) on disposal of property and equipment	308	(101)
Amortization of loan issuance costs and debt discounts	5,565	16,602
Payment in kind interest		4,848
Unrealized loss (gain) on foreign currency transactions	3,333	(543)
Gain on debt extinguishment	(53)
Deferred income taxes	2,614	530
Changes in operating assets and liabilities:
Accounts receivable	(4,846)	21,766
Deferred costs on contracts	(2,041)	6,546
Prepaid expenses and other current assets	2,326	(4,420)
Accounts payable	5,819	(4,868)
Accrued liabilities	4,270	(5,933)
Income and other taxes payable	(4,471)	(7,710)
Deferred revenue	24	(6,496)
Other, net	(338)	(14)
Net cash used in operating activities	(28,968)	(4,553)
Cash flows from investing activities:
Asset purchase	(21,749)
Purchase of property and equipment	(1,262)	(2,670)
Proceeds from sale of property and equipment	810	1,910
Net cash used in investing activities	(22,201)	(760)
Cash flows from financing activities:
Long-term debt repayments	(59,207)	(35,467)
Long-term debt borrowings	123,411	33,401
Debt issuance costs	(2,715)
Stock issuance costs	(3,174)
Purchase of treasury stock	(1,753)	(113)
Distribution to noncontrolling interest	(1,250)	(1,095)
Net cash provided by (used in) financing activities	55,312	(3,274)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(334)	245
Net change in cash, cash equivalents and restricted cash	3,809	(8,342)
Cash, cash equivalents and restricted cash at the beginning of year	3,654	11,996
Cash, cash equivalents and restricted cash at the end of year	$ 7,463	$ 3,654

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF BUSINESS	SAExploration Holdings, Inc. NOTE 1. ORGANIZATION AND NATURE OF BUSINESS SAExploration Holdings, Inc. (“we,” “our” or “us) is a full–service provider of seismic data acquisition, logistical support, processing and integrated reservoir geosciences services in North America, South America, Asia Pacific and West Africa to customers in the oil and natural gas industry. Our chief operating decision maker, our Chief Executive Officer, regularly reviews financial data by country to assess performance and allocate resources, resulting in the conclusion that each country in which we operate represents a reporting unit. As these reporting units are similar in terms of economic characteristics, nature of products, processes and type of customers, we have concluded that our seismic data contract services operations comprise one single reportable segment.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Our consolidated financial statements include our accounts and those of our subsidiaries which are wholly–owned or controlled by us. All significant intercompany accounts and transactions have been eliminated in consolidation. In the Notes to Consolidated Financial Statements, except for Note 13 and Note 19, all dollar and share amounts in tabulations are in thousands of dollars and shares, respectively, unless otherwise indicated. On September 14, 2018, we effected a one–for–twenty reverse stock split of our common stock. As of the effective time of the reverse stock split, every 20 shares of issued and outstanding common stock were converted into one share of common stock, without any change in par value. Any fractional shares were cashed out based on the closing price per share on the effective date of the reverse stock split. All references to shares of common stock, all per share data and all equity compensation activity for all periods presented in the consolidated financial statements and notes to the consolidated financial statements have been adjusted to reflect the reverse stock split on a retrospective basis. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and judgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. We base our estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions about future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as our operating environment changes. While we believe that the estimates and assumptions used in the preparation of the consolidated financial statements are appropriate, actual results could differ from those estimates. Cash and Cash Equivalents We consider all highly liquid investments with a maturity of three months or less at the time of purchase to be cash equivalents. All our cash and cash equivalents are maintained with several major financial institutions. Deposits with these financial institutions may exceed the amount of insurance provided on such deposits; however, we have not experienced any losses in such accounts and we believe we are not exposed to any significant default risk. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the invoiced amount and do not bear interest. We monitor our customers’ payment history and current credit worthiness to determine that collectability is reasonably assured. We also consider the overall business climate in which our customers operate. We utilize the specific identification method for establishing and maintaining the allowance for doubtful accounts. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Property and Equipment Property and equipment is capitalized at historical cost or the fair value of assets acquired (see Note 3) and is depreciated using the straight–line method based on estimated economic lives. We expense costs for maintenance and repairs in the period incurred. Significant improvements and betterments are capitalized if they extend the useful life of the asset. Impairment of Long–Lived Assets We assess our long–lived assets, such and property and equipment and intangible assets, for possible impairment whenever events or circumstances indicate that the recorded carrying value of the long–lived asset may not be recoverable. If the carrying amount of the long–lived asset exceeds the sum of the estimated undiscounted future net cash flows, we recognize an impairment loss equal to the difference between the carrying value and the fair value of the long–lived asset, which is estimated through various valuation techniques including discounted cash flow models, quoted market prices and third–party appraisals. We assess our goodwill, all of which resides in our Canadian operations reporting unit (the “Reporting Unit”), at least annually for impairment, or more frequently if facts and circumstances indicate that it is more likely than not impairment has occurred. We have the option of first performing a qualitative assessment to determine if impairment may have occurred. If the qualitative assessment indicates that it is more likely than not that the fair value of the Reporting Unit is less than its carrying amount, then we would be required to perform the two–step impairment test. Under the first step in the impairment test, we compare the fair value of the Reporting Unit with its carrying amount, including goodwill. If the carrying amount of the Reporting Unit exceeds its fair value, the second step of the goodwill impairment test is performed. Under the second step in the impairment test, the implied fair value of goodwill is compared with its carrying amount. The implied fair value of goodwill is calculated by subtracting the estimated fair values of the Reporting Unit’s assets net of liabilities from the fair value of the Reporting Unit. If the carrying amount of goodwill exceeds its implied fair value, an impairment loss shall be recognized in an amount equal to that excess. We determine the fair value of the Reporting Unit using a combination of the market approach and the income approach. Under the market approach, the fair value of the Reporting Unit is based on the Guideline Public Company (“GPC”) methodology using GPCs that are considered to be similar to us and whose stock are actively traded. Under the income approach, the fair value of the Reporting Unit is based on the expected present value of the future net cash flows. Revenue Recognition Our services are provided under cancelable service contracts that typically have an original expected duration of one year or less. These contracts are either fixed price agreements that provide for a fixed fee per unit of measure (“Turnkey”) or variable price agreements that provide for a fixed hourly, daily or monthly fee during the term of the project (“Term”). Under both types of agreements, we recognize revenue as the services are performed. We recognize revenue based upon quantifiable measures of progress, such as square or linear kilometers surveyed, each unit of data recorded or other methods using the total estimated revenue for the service contract. We receive reimbursements for certain out–of–pocket expenses under the terms of the service contracts. The amounts billed to clients are included at their gross amount in the total estimated revenue for the service contract. Clients are billed as permitted by the service contract. Contract assets and contract liabilities are the result of timing differences between revenue recognition, billing and cash collections. If billing occurs prior to the revenue recognition or if billing exceeds the revenue recognized, the amount is considered deferred revenue and a contract liability. Conversely, if the revenue recognition exceeds the billing, the exceeded amount is considered unbilled receivable and a contract asset. As services are performed, those deferred revenue amounts are recognized as revenue. In some instances, third party permitting, surveying, drilling, helicopter, equipment rental and mobilization costs that directly relate to the contract are utilized to fulfill the contract obligations. These fulfillment costs are capitalized and a mortized consistent with how the related revenue is recognized unless we determine the costs are no longer recoverable, at which time they are expensed. Estimates for our total revenue and total fulfillment cost on any service contract are based on significant qualitative and quantitative judgments. Our management considers a variety of factors such as whether various components of the performance obligation will be performed internally or externally, cost of third party services, and facts and circumstances unique to the performance obligation in making these estimates. As a significant change in one or more of these estimates could affect the profitability of our contracts, we review and update the estimates during each reporting period. We recognize these adjustments in revenues under the cumulative catch–up method which recognizes the impact of the adjustment on revenue to date in the period the adjustment is identified. Revenue in future periods of performance is recognized using the adjusted estimate. Foreign Exchange Gains and Losses Assets and liabilities of non–U.S. operations with a functional currency other than the U.S. dollar have been translated at exchange rates in effect at the balance sheet dates, and revenues, expenses and cash flows have been translated at average exchange rates for the respective periods. Any resulting translation gains and losses are included in accumulated other comprehensive income (loss). Gains and losses from foreign currency transactions, such as those resulting from transactions demoniated in a currency other than the functional currency of the entity involved and those resulting from remeasurements of monetary items, are included in our consolidated statements of operations. Income Taxes We use the liability method to determine our income tax provisions, under which current and deferred tax liabilities and assets are recorded in accordance with enacted tax laws and rates. Under this method, the amounts of deferred tax liabilities and assets at the end of each period are determined using the tax rate expected to be in effect when taxes are actually paid or recovered. Valuation allowances are established to reduce deferred tax assets when it is more likely than not that some portion or all of the deferred tax assets will not be realized. Concentration of Credit Risk Our revenues are derived from a concentrated customer base; however, we are not substantially dependent on any one customer. Based on the nature of our contracts and customer projects, our significant customers can and typically do change from year to year and the largest customers in any one year may not be indicative of the largest customers in the future. In 2018 and 2017, we had four customers and three customers, respectively, that individually exceeded 10% of our consolidated revenue from services and represented approximately 55% and 75%, respectively, of our consolidated revenue from services. Recently Adopted Accounting Pronouncements On January 1, 2018, we adopted Accounting Standards Update (“ASU”) No. 2014–09, Revenue from Contracts with Customers . We elected to adopt ASU 2014–09 using the modified retrospective approach applied to those contracts that were not completed as of January 1, 2018. Prior period amounts have not been adjusted and continue to be reflected in accordance with our historical accounting. The adoption did not have a material impact on either our consolidated balance sheet or consolidated statement of operations as of and for the year ended December 31, 2018. On January 1, 2018, we adopted ASU 2016–16. Intra–Entity Transfers of Assets Other Than Inventory On January 1, 2018, we adopted ASU 2017–01, Clarifying the Definition of a Business ASU 2017–01 clarified the definition of a business by adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The ASU provides a screen to determine when a set is not a business. If the screen is not met, ASU 2017–01 (i) requires that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create output and (ii) removes the evaluation of whether a market participant could replace missing elements. New Accounting Standards to be Adopted In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016–02, Leasing Codification Improvements to Topic 842, Targeted Improvements, The new standards provide for certain practical expedients when adopting the new guidance. We have elected the practical expedient package outlined in ASU No. 2016–02 under which we can carryforward our previous classification of a lease as either an operating or capital lease, and we do not have to reassess previously recorded initial direct costs. Additionally, we made policy elections allowing us to exclude leases with original terms of 12 months or less from lease assets and liabilities and to not separate nonlease components from the associated lease component and instead account for both as a single lease component for all asset classes. We did not elect the practical expedient allowing us to use hindsight to determine the lease term and to assess any impairment of lease assets during the lookback period. We currently expect the adoption of the new standards to result in the recognition of right–of–use assets between a range of approximately $7.5 million to $9.5 million and the corresponding lease liabilities between a range of approximately $7.5 million to $9.5 million. We do not expect the adoption of the new standards to have a material impact on our results of operations or cash flows. In January 2017, the FASB issued ASU 2017–04, Simplifying the Test for Goodwill Impairment No other new accounting pronouncements issued or effective during the year ended December 31, 2018 have had or are expected to have a material impact on our consolidated financial statements.

ASSET PURCHASE

ASSET PURCHASE	12 Months Ended
	Dec. 31, 2018
Asset Purchase Agreement [Abstract]
ASSET PURCHASE	NOTE 3. ASSET PURCHASE In June 2018, we entered into a stalking horse asset purchase agreement (the “Asset Purchase Agreement”) with Geokinetics, Inc. (“GEOK”), pursuant to which we agreed to purchase substantially all of the assets of GEOK (the “Purchased Assets”) and acquire certain liabilities related thereto in a transaction to be effected in GEOK’s bankruptcy proceeding under Chapter 11 of Title 11 of the United States Bankruptcy Code. In July 2018, the United States Bankruptcy Court for the Southern District of Texas approved the Asset Purchase Agreement, and we completed the acquisition of the Purchased Assets for $18.4 million. In connection with the closing, we entered into a new acquisition purchase money facility (the “PMF”) of approximately $23.4 million in aggregate principal amount of borrowings, secured by the Purchased Assets, to fund the acquisition and pay related transaction costs. Borrowings made under the PMF bore interest at a rate of 10.25% per annum. The PMF was repaid in full in September 2018. The acquisition was accounted for as an asset acquisition, which requires that the total purchase price, including transaction costs, be allocated to the assets acquired and the liabilities assumed based on their relative fair values. The purchase price and the fair values of the acquired assets and assumed liabilities are as follows: Purchase price $ 18,411 Transaction advisory fees and other acquisition costs 3,338 Total purchase price $ 21,749 Accounts receivable $ 8,589 Property and equipment 12,484 Intangible assets, net 3,642 Accrued liabilities (110 ) Deferred revenue (2,856 ) Net assets acquired $ 21,749

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2018
Property Plant And Equipment [Abstract]
Property and Equipment	NOTE 4. PROPERTY AND EQUIPMENT Property and equipment is comprised of the following at December 31: Estimated Useful Life 2018 2017 Field operating equipment 3 – 10 years $ 89,962 $ 82,295 Transportation equipment 3 – 5 years 18,353 15,914 Leasehold improvements 2 – 5 years 461 328 Software 3 – 5 years 1,976 2,065 Computer equipment 3 – 5 years 5,584 4,055 Office equipment 3 – 10 years 902 938 117,238 105,595 Accumulated depreciation and amortization (81,904 ) (72,649 ) Property and equipment, net $ 35,334 $ 32,946 Depreciation expense relating to property and equipment was $11.4 million and $12.0 million in 2018 and 2017, respectively. Additional depreciation expense not related to cost of services was $0.3 million in both 2018 and 2017 and is included in “Selling, general and administrative expenses” in our consolidated statements of operations.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	NOTE 5. GOODWILL AND INTANGIBLE ASSETS Goodwill Changes in the carrying value of goodwill were as follows for the years ended December 31: 2018 2017 Balance at beginning of year $ 1,832 $ 1,711 Foreign currency translation adjustment (145 ) 121 Balance at end of year $ 1,687 $ 1,832 As of December 31, 2018, we have not recorded any impairments related to our goodwill and we believe that our goodwill is recoverable; however, there can be no assurance that the goodwill will not be impaired in the future. Intangible Assets Intangible assets are comprised of the following at December 31: 2018 2017 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships $ 1,356 $ (831 ) $ 525 $ 1,403 $ (732 ) $ 671 Technology 3,642 (101 ) 3,541 — — — $ 4,998 $ (932 ) $ 4,066 $ 1,403 $ (732 ) $ 671 Intangible assets are amortized on a straight–line basis with estimated useful lives ranging from 13 to 15 years. Amortization expense was $0.2 million and $0.1 million in 2018 and 2017, respectively. Amortization expense is expected to be $0.3 million for each of the five years in the period ended December 31, 2023 and $2.6 million thereafter.

LONG TERM ACCOUNTS RECEIVABLE,

LONG TERM ACCOUNTS RECEIVABLE, NET	12 Months Ended
	Dec. 31, 2018
Accounts Notes And Loans Receivable Classified [Abstract]
LONG TERM ACCOUNTS RECEIVABLE, NET	NOTE 6. LONG–TERM ACCOUNTS RECEIVABLE, NET As of December 31, 2018, we have a $52.8 million accounts receivable, net of allowance for doubtful accounts of $19.0 million, from one customer. This is our single largest accounts receivable, constitutes the majority of our outstanding accounts receivable and is the largest single asset on our consolidated balance sheet as of December 31, 2018. We have classified this receivable as long–term because of the length of time we expect it will take for us to collect on it. In 2018, our customer was successful in licensing and selling the seismic data and we received $3.6 million; however, at this time, we believe that it is unlikely that the customer will be able to fully satisfy the receivable directly. Our customer had historically relied on the monetization of exploration tax credits under an Alaska tax credit program (the “Tax Credits”), which monetization was accomplished by receipt of payments from Alaska or from third party financing sources. However, falling oil and natural gas prices have substantially reduced Alaska’s revenue from production taxes resulting in Alaska paying only statutorily established minimum amount of appropriations for Tax Credit certificates in the last several fiscal years rather than the amount to pay all the prior year’s Tax Credit certificates. In an effort to satisfy the accounts receivable, our customer originally assigned to us $89.0 million of Tax Credit certificates and applications. As of December 31, 2018, we have monetized approximately $17.6 million of Tax Credit certificates and have an estimated $62.3 million of Tax Credit certificates and applications remaining for future monetization, net of actual and estimated audit adjustments related to issued and anticipated Tax Credit certificates. In February 2018, we were advised by Alaska that, so long as only the statutorily established minimum amount is paid each year, we will not receive any payments until fiscal year 2021 and should not expect to be paid in full until fiscal year 2024. In June 2018, Alaska passed legislation allowing Alaska to issue bonds to pay its estimated $1.0 billion liability for Tax Credit certificates. If issued, Alaska will use the proceeds from the bonds to purchase Tax Credit certificates. Seismic companies will have two options from which to pick on a program–by–program basis. One option allows for the purchase of the Tax Credit certificates at a 10% discount rate from the time the State would otherwise pay under the statutory minimum. The second option allows for the purchase of the Tax Credit certificates at Alaska’s cost of capital (estimated to be approximately 5.1%) but only if the seismic data is made publicly available. In June 2018, based on assumptions made regarding the constitutionality of the bond issuance, the length of time until the bonds could be issued, the data that we want to remain confidential, and the likelihood of a discount on our pending Tax Credit application, we recorded a $19.0 million provision for doubtful accounts related to this receivable as the proceeds we expect to receive from the bond issuance and any other potential future monetizations will not be sufficient to fully repay our outstanding receivable. While we continue to pursue other options to monetize the Tax Credits, at this time we believe that the most likely path to monetize the Tax Credit certificates may be from proceeds that Alaska realizes from issuing its own bonds. This path, however, has complexities and risks. A lawsuit was filed asserting constitutional challenges to Alaska’s ability to issue the bonds; however, the Attorney General issued an opinion that the issuance of the bonds is not prohibited by the Alaskan constitution and an Alaskan Superior Court judge threw out the lawsuit challenging the constitutionality of the issuance of bonds. An appeal of the Superior Court’s ruling to the Alaska Supreme Court has been made. The Revenue Department of the State of Alaska has indicated, however, that until the courts have resolved the legal issues, which we estimate may now take up to an additional 18 months, it will not go into the bond markets.

LONG TERM DEBT, NET

LONG TERM DEBT, NET	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
LONG TERM DEBT, NET	NOTE 7. LONG–TERM DEBT, NET Long–term debt, net consisted of the following as of December 31: 2018 2017 Credit facility: Principal outstanding $ 12,334 $ 5,000 Unamortized debt issuance costs (125 ) (599 ) Carrying amount 12,209 4,401 Senior loan facility - principal outstanding 29,000 29,995 6% senior secured convertible notes due 2023: Principal outstanding 60,000 — Unamortized debt discount and debt issuance costs (15,906 ) — Carrying amount 44,094 — 10% senior secured notes due 2019: Principal outstanding — 1,872 Unamortized debt issuance costs — (25 ) Carrying amount — 1,847 10% senior notes due 2019: Principal outstanding 6,957 85,239 Unamortized debt issuance costs (4 ) (189 ) Carrying amount 6,953 85,050 Capital lease obligations 1,234 — Total debt 93,490 121,293 Current portion of long-term debt (7,837 ) (995 ) Total long-term debt $ 85,653 $ 120,298 Debt Exchange In January 2018, we consummated an exchange offer and consent solicitation (the “Exchange”) related to our Senior Notes due 2019 (the “Senior Notes”). Pursuant to a restructuring support agreement with holders of approximately 85% of the par value our of Senior Notes, we exchanged $78.0 million of our Senior Notes and $7 thousand of our Senior Secured Notes due 2019 (the “Senior Secured Notes”) for (i) 0.04 million shares of common stock, (ii) 0.03 million shares of Series A preferred stock, (iii) 0.9 million shares of Series B preferred stock, and (iv) 8.3 million Series C warrants. The Exchange was accounted for as an extinguishment as we were legally released of our obligations upon delivery and acceptance of the respective equity securities and we recognized a gain of $0.1 million. Credit Facility As of December 31, 2018, we have a $30.0 million credit facility that expires in August 2021. Under the terms of the credit facility, $22.0 million is immediately available with the remaining $8.0 million becoming available upon the consent of lenders holding 66 ⅔% of the aggregate of advances and commitments under our credit facility The credit facility does not require any repayments of amounts outstanding until it expires in August 2021; however, the credit facility does require a mandatory prepayment with the proceeds from any payment or monetization of the Tax Credits. Borrowings under the credit facility bear interest at a rate of 11.75% through and including August 2020 and 12.75% thereafter. Senior Loan Facility As of December 31, 2018, we have a $30.0 million senior loan facility that expires in January 2020. Borrowings under the senior loan facility are secured primarily by substantially all the collateral securing the obligation under our credit facility. This security interest is junior to the security interest in the collateral securing the obligations under our credit facility. The senior loan facility does not require any repayments of amounts outstanding until in expires in January 2020; however, the senior loan facility does require a mandatory prepayment with the proceeds from any payment or monetization of the Tax Credits once the credit facility has had cumulative prepayments of $30.0 million. Borrowings under the senior loan facility bear interest at a rate of 11.50% through and including August 2019 and 12.50% thereafter. 6% Senior Secured Convertible Notes due 2023 In September 2018, we issued $60.0 million of 6% Senior Secured Convertible Notes due 2023 (the “2023 Notes”) under an indenture dated September 26, 2018 (the “2023 Indenture”). The 2023 Notes mature in September 2023, and interest is payable quarterly in arrears on March 15, June 15, September 15 and December 15 of each year. We may not redeem the 2023 Notes prior to October 1, 2021. After that date, we may redeem all or part of the 2023 Notes, at our option, if the last reported sale price of our common stock has been at least 150% of the conversion price then in effect (i) on the trading day immediately preceding the date of which we provide notice of redemption and (ii) for at least 20 trading days (whether or not consecutive) during any 30 consecutive trading day period ending on, and including, the trading day immediately preceding the date on which we provide notice of redemption at a redemption price equal to 100% of the principal amount of the 2023 Notes to be redeemed, payable in cash, plus accrued and unpaid interest and any make whole premium (as described in the 2023 Indenture). In the event of a fundamental change, as defined in the 2023 Indenture, holders of the 2023 Notes may, subject to certain restrictions, require us to repurchase for cash all or a portion of their notes equal to $1,000 or a multiple of $1,000 at a fundamental change repurchase price equal to 100% of the principal amount of 2023 Notes, plus accrued and unpaid interest, if any, to, but not including, the fundamental change repurchase date. Upon the occurrence of an event of default, as defined in the 2023 Indenture, the trustee or the holders of at least 25% in aggregate principal amount of the 2023 Notes then outstanding may declare 100% of the principal of, and accrued and unpaid interest on, all the 2023 Notes to be due and payable immediately. The 2023 Notes are convertible at the option of the holder into shares of common stock or, for certain holders (as defined in the 2023 Indenture), warrants to purchase an equal number of shares of common stock at an exercise price of $0.0001 per share, subject to customary adjustments. The initial conversion rate is 173.91304 shares of common stock or warrants per $1,000 principal amount, representing an initial conversion price of approximately $5.75 per share. When the 2023 Notes were issued, we accounted for the debt and equity components of the 2023 Notes separately, as we have the option to settle the conversion obligation in cash. At the date of issuance, we calculated the fair value of the 2023 Notes, excluding the conversion feature, based on the fair value of similar non–convertible debt instruments. The difference between the cash proceeds and the estimated fair value represented the value which was assigned to the equity component and recorded as a debt discount. The debt discount is being amortized using the effective interest rate method over the period from issuance to the maturity date of September 26, 2023. The carrying amount of the equity component of the 2023 Notes reported in additional paid in capital was initially valued at $15.4 million, which is net of $0.3 million of debt issuance costs allocated to the equity component. As the closing price of our common stock at December 31, 2018 was less than the initial conversion price for the 2023 Notes, the if–converted value of the 2023 Notes would be less than the principal amount. In 2018, we recorded interest expense of $1.6 million related to the 2023 Notes, of which $1.0 million related to contractual interest expense. 10% Senior Secured Notes due 2019 Our Senior Secured Notes were issued in July 2015 and were to mature in July 2019. Interest was payable semi–annually in arrears on January 15 and July 15 of each year. We repaid in full our Senior Secured Notes in July 2018. 10% Senior Notes due 2019 In July 2016, we issued our Senior Notes under an indenture dated July 27, 2016 (the “Senior Notes Indenture”). The Senior Notes mature in September 2019, and interest is payable quarterly in arrears on January 15, April 15, July 15 and October 15 of each year. We had the election to pay interest on the Senior Notes in kind with additional Senior Notes for any interest payment dates through, and including, July 15, 2017 provided that, if we made this election, the interest on the Senior Notes for such in kind payments would accrue at 1% higher that the cash interest rate of 10%. In 2017, we elected to pay interest in kind of $4.8 million, which was capitalized within the Senior Notes balance. Borrowings under the Senior Notes were secured primarily by substantially all the collateral securing the obligation under our credit facility and our senior loan facility, but the collateral was released in conjunction with the Exchange. We may redeem up to $35.0 million of the Senior Notes at a redemption price of 100% of the principal amount of the Senior Notes out of proceeds from the payment or monetization of the Tax Credits provided that we have repaid in full our credit facility and senior loan facility. In the event of a change in control, as defined in the Senior Notes Indenture, holders of the Senior Notes will have the right to require us to repurchase their notes for a cash purchase price equal to 101% of the principal amounts of the Senior Notes, plus accrued and unpaid interest, if any, to, but not including, the repurchase date. Upon the occurrence of an event of default, as defined within the Senior Notes Indenture, the trustee or the holders of at least 25% in aggregate principal amount of the Senior Notes then outstanding may declare 100% of the principal of, and accrued and unpaid interest on, all the Senior Notes to be due and payable immediately. In addition, an applicable premium, as defined in the Senior Notes Indenture, would also become immediately due and payable. Debt Compliance The credit agreements and indentures for our credit facility, senior loan facility, 2023 Notes and Senior Notes contain certain representations, warranties, covenants and other terms and conditions which are customary for agreements of these types. As of December 31, 2018, we were in compliance with these covenants. Maturities of Long–Term Debt The maturities of our long–term debt, including capital leases, for each of the five years in the period ending December 31, 2023 are $7.8 million, $29.4 million, $12.3 million, $0.0 million and $60.0 million, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2018
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8. COMMITMENTS AND CONTINGENCIES Litigation We are involved in various disputes or legal actions involving contractual and employment relationships, liability claims, and a variety of other matters arising in the ordinary course of business. We do not believe the outcome of such disputes or legal actions will have a material effect on our consolidated financial statements. Operating Leases We lease automobiles, office equipment and warehouse and office space under operating lease agreements that expire at various dates through 2024. Certain leases contain renewal options and escalation provisions and generally require us to pay utilities, insurance, taxes and other operating expenses. Rental expense, net of sublease income, for all operating leases was $5.4 million and $4.7 million for 2018 and 2017, respectively. As of December 31, 2018, future minimum annual rental commitments due under noncancelable leases for each of the five years in the period ending December 31, 2023 are $4.6 million, $2.9 million, $1.4 million, $1.1 million and $0.9 million, respectively, and $1.1 million in the aggregate thereafter

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2018
Warrants And Rights Note Disclosure [Abstract]
WARRANTS	NOTE 9. WARRANTS Series A and Series B As of December 31, 2018, we have 0.2 million Series A warrants and 0.2 million Series B warrants outstanding, both with an expiration date of July 27, 2021. The Series A warrants and Series B warrants entitle the holders to purchase 0.05 shares of our common stock, have exercise prices of $10.30 and $12.88, respectively, and become exercisable 30 days in advance of their expiration date. Series C In January 2018, we issued 8.3 million Series C warrants as an element of the Exchange (see Note 7). Each Series C warrant entitles the holder to purchase 0.05 shares of our common stock, has an exercise price of $0.0001 and has no expiration date. The Series C warrants are immediately exercisable by the holder and are exercisable by us in connection with a full redemption of the Series A preferred stock and Series B preferred stock provided that it does not result in a holder owning 10% or more of our outstanding shares of common stock, or upon a change in control. The Series C warrants were recorded at $4.8 million based on an allocation of the Exchange consideration to the various share classes and securities based on their relative fair values. In 2018, 0.4 million of the Series C warrants were exercised. As of December 31, 2018, there are 7.9 million Series C warrants outstanding. Series D In March 2018, we issued 14.1 million Series D warrants in connection with the conversion of the Series B preferred stock. Each warrant entitles the holder to purchase 0.05 shares of our common stock, has an exercise price of $0.0001 and has no expiration date. The Series D warrants are immediately exercisable by the holders and are exercisable us in connection with a full redemption of the Series A preferred stock and Series B preferred stock, provided that it does not result in a holder owning 10% or more of our outstanding shares of common stock, or upon a change in control. The Series D warrants were recorded at their fair value of $23.0 million, which was based on the price of our common stock as of the date of the conversion as the Series D warrants have a nominal strike price, no expiration date and no other relevant restrictions. In 2018, 2.4 million of the Series D warrants were exercised. As of December 31, 2018, there are 11.7 million Series D warrants outstanding. Series E In September 2018, we issued 94.8 million Series E warrants in connection with the conversion of the Series A preferred stock. Each warrant entitles the holder to purchase 0.05 shares of our common stock, has an exercise price of $0.0001 and has no expiration date. The Series E warrants are immediately exercisable by the holders and are exercisable by us in connection with a full redemption of the Series A preferred stock, provided that it does not result in a holder owning 10% or more of our outstanding shares of common stock, or upon a change in control. The Series E warrants were recorded at their fair value of $54.0 million, which was based on the price of our common stock as of the date of the conversion as the Series E warrants have a nominal strike price, no expiration date and no other relevant restrictions. In 2018, 27.0 million of the Series E warrants were exercised. As of December 31, 2018, there are 67.8 million Series E warrants outstanding.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 10. STOCKHOLDERS’ EQUITY Preferred Stock We are authorized to issue 1.0 million shares of preferred stock with a par value of $0.0001 per share with such designations, rights and preferences as may be determined from time to time by our Board of Directors. Series A In January 2018, we issued 0.03 million shares of Series A preferred stock as an element of the Exchange (see Note 7). The Series A preferred stock had an 8.0% dividend payable quarterly in arrears and accumulated whether or not earned or declared beginning April 1, 2018. In 2018, we issued dividends in kind valued at $1.6 million. Each outstanding share of Series A preferred stock was convertible into 163.573 shares of common stock or, if an election was made by an eligible holder, into warrants representing the right to receive 163.573 shares of common stock. The Series A preferred stock was recorded at $62.0 million, less stock issuance costs of $3.6 million, based on an allocation of the Exchange consideration to the various share classes and securities based on their relative fair values. We evaluated the nondetachable conversion option embedded in the Series A preferred stock and determined that a beneficial conversion feature (“BCF”) existed as of the closing date of the Exchange. As the intrinsic value of the BCF exceeded the value allotted to the Series A preferred stock, we separately recognized a discount of $62.0 million as a reduction to the value of the Series A preferred stock. In September 2018, all the shares of the Series A preferred stock were converted into 0.7 million shares of common stock and 94.8 million Series E warrants with an exercise price of $0.0001. Upon conversion, the Series A preferred stock was derecognized, and we fully recognized the value of the BCF as a deemed dividend. As of December 31, 2018, there were no issued or outstanding shares of Series A preferred stock. Series B In January 2018, we issued 0.9 million shares of Series B preferred stock as an element of the Exchange (see Note 7). The Series B preferred stock had no stated dividend and dividends were at the discretion of our Board of Directors. Each outstanding share of Series B preferred stock was convertible into 1.08689 shares of common stock or, if an election was made by an eligible holder, into warrants representing the right to receive 1.08689 shares of common stock. The Series B preferred stock was senior to our common stock and junior to the Series A preferred stock in the event of our liquidation. The Series B preferred stock was recorded at $10.8 million based on an allocation of the Exchange consideration to the various share classes and securities based on their relative fair values. Similar to the Series A preferred stock, we determined that a BCF existed for the Series B preferred stock. As the intrinsic value of the BCF exceeded the value allotted to the Series B preferred stock, we separately recognized a discount of $10.8 million as a reduction in the value of the Series B preferred stock. In March 2018, all the shares of the Series B preferred stock were converted into 0.2 million shares of common stock and 14.1 million Series D warrants with an exercise price of $0.0001. Upon conversion, the Series B preferred stock was derecognized, and we fully recognized the value of the BCF as a deemed dividend. As of December 31, 2018, there were no issued or outstanding shares of Series B preferred stock. Common Stock As of December 31, 2018, we are authorized to issue 40.0 million shares of common stock with a par value of $0.0001 per share. The following table presents the changes in the number of shares outstanding for the years ended December 31: 2018 2017 Shares issued: Balance at beginning of year 473 470 Issue of shares upon vesting of restricted stock units 268 3 Issue of shares on exercises of stock options 16 — Issue of shares in the Exchange 41 — Issue of shares on the conversion of the Series A preferred stock 704 — Issue of shares on the conversion of the Series B preferred stock 225 — Issue of shares on exercises of Series C warrants 16 — Issue of shares on exercises of Series D warrants 117 — Issue of shares on exercises of Series E warrants 1,351 — Balance as of end of year 3,211 473 Shares held as treasury stock: Balance at beginning of year 2 — Purchase of treasury stock 109 2 Balance as of end of year 111 2 Shares outstanding as of end of year 3,100 471

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	12 Months Ended
	Dec. 31, 2018
Noncontrolling Interest [Abstract]
VARIABLE INTEREST ENTITIES	We have a 49.0% interest in a business venture with Kuukpik Corporation (“Kuukpik”) that performs contracts for the acquisition and development of geophysical and seismic data and for geophysical and seismic services and any and all related work anywhere on the North Slope of Alaska (onshore or offshore). The venture receives 10% of our gross revenues from all North Slope of Alaska contracts and will expire in December 2020. This venture meets the definition of a variable interest entity (“VIE”). Based on our power to influence the significant business activities of the business venture and our responsibility to absorb contract losses, we are deemed to be the primary beneficiary of this VIE; therefore, we have consolidated the operating results, assets and liabilities of this VIE, with Kuukpik’s portion of equity presented as “Noncontrolling interest” on our consolidated balance sheets and Kuukpik’s portion of net income presented as “Net income attributable to noncontrolling interest” on our consolidated statements of operations. In August 2017, we completed our project with SAE Nigeria Limited (“SAE Nigeria”), which had previously meet the definition of a VIE, and all amounts due to us from SAE Nigeria were repaid. As a result, we no longer hold a variable interest in or have a controlling interest in SAE Nigeria and no longer include the results of SAE Nigeria in our consolidated financial statements.

REVENUE FROM SERVICES

REVENUE FROM SERVICES	12 Months Ended
	Dec. 31, 2018
Revenue From Contract With Customer [Abstract]
REVENUE	NOTE 12. REVENUE FROM SERVICES Deferred Costs on Contracts In some instances, we incur third party costs that directly relate to the contract to fulfill the contract obligations. These fulfillment costs are capitalized and a mortized consistent with how the related revenue is recognized. Changes in our deferred costs on contracts are as follows for the year ended December 31, 2018: Balance at beginning of year $ 1,780 Fulfillment costs incurred 9,047 Amortization of fulfillment costs (7,110 ) Balance at end of year $ 3,717 Deferred Revenue Typically, our mobilization services are paid by the customer at the beginning of the contract while the revenue is recognized as control transfers to the customer, which can result in deferred revenue. Normally all other revenue is billed as work progresses, which generally will not result in significant deferred revenue except in those cases where a large mobilization is required for the contract. Changes in our deferred revenue are as follows for the year ended December 31, 2018: Balance at beginning of year $ 1,477 Acquired from GEOK 2,856 Cash received, excluding amounts recognized as revenue from services 6,521 Amounts recognized as revenue from services (6,556 ) Balance at end of year $ 4,298 Disaggregated Revenue The following table disaggregates our revenue by major source for the year ended December 31, 2018: North America South America Asia Pacific Total Type of contract: Turnkey $ 58,184 $ 22,412 $ 3,846 $ 84,442 Term 8,283 912 967 10,162 Total $ 66,467 $ 23,324 $ 4,813 $ 94,604 Remaining Performance Obligations As of December 31, 2018, we had $184.9 million of remaining performance obligations. We expect to recognize revenue of approximately 99% of these performance obligations in 2019 and the remaining approximately 1% in 2020.

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
EQUITY-BASED COMPENSATION	NOTE 13. EQUITY–BASED COMPENSATION We have a long–term incentive plan for our directors, officers, employees, consultants and advisors. This plan allows for the issuance of stock options (both incentive and non–qualified), stock appreciation rights (“SARs”), restricted stock awards (“RSAs”), restricted stock units (“RSUs”), other stock–based awards and cash–based awards. As of December 31, 2018, we have 2.8 million shares authorized for issuance under this plan, and 2.1 million shares remain available for grant. Awards that expire or are cancelled without delivery of shares generally become available for issuance under this plan. Shares that are used or withheld to satisfy tax obligations are not available for issuance under this plan. We can either issue new shares, use shares held in treasury or purchase shares of our common stock to satisfy vesting of awards under this plan. Stock Options In 2016, we granted non–qualified stock options (“NQSOs”) to our senior management. The NQSOs were granted at an exercise price equal to the market value of our common stock on the grant date, and the fair value of the NQSOs was determined using a Black–Scholes option pricing model. The NQSOs have contractual terms of 10 years and were to vest in three equal annual installments. We did not grant any stock options in 2018 or 2017. In January 2018, our Board accelerated the vesting of the NQSOs that were outstanding as of December 31, 2017, causing us to accelerate the recognition of $0.3 million in equity–based compensation costs. Activity related to NQSOs is as follows: Number of Options Weighted Average Exercise Price Outstanding at January 1, 2018 15,575 $ 203.80 Exercised (15,575 ) 203.80 Outstanding at December 31, 2018 — $ — The fair value of NQSOs vested in 2018 and 2017 was $0.8 million and $0.4 million, respectively. Restricted Stock Units An RSU is an award where each unit represents the right to receive the value of one share of our common stock at the date of vesting. RSUs may be settled by, at our discretion, either the issuance of our common stock, cash or a combination thereof based on the fair market value of the common stock on the date of exercise. In January 2018, our Board accelerated the vesting of the RSUs that were outstanding as of December 31, 2017, causing us to accelerate the recognition of $0.6 million in equity–based compensation costs. In August 2018, our Board accelerated the vesting of a portion of the RSUs that were granted to our senior management in 2018, causing us to accelerate the recognition of $5.1 million in equity–based compensation costs. Activity related to RSUs is as follows: Number of RSUs Weighted Average Grant Date Fair Value Nonvested at January 1, 2018 10,383 $ 157.00 Granted 622,274 22.78 Vested (373,740 ) 23.86 Nonvested at December 31, 2018 258,917 $ 26.60 The fair value of RSUs granted in 2018 was $14.2 million. No RSUs were granted in 2017. The fair value of RSUs vested in 2018 and 2017 was $5.3 million and $0.3 million. As of December 31, 2018, we had $5.1 million of unrecognized compensation cost related to unvested RSUs which is expected to be recognized over a weighted average period of 2.1 years. Additionally, as of December 31, 2018, we have 0.1 million RSUs that are vested but have not yet settled. These RSUs were granted to our outside directors in 2018. Equity–Based Compensation Cost Equity–based compensation cost is measured at the date of grant based on the calculated fair value of the award and is generally recognized on a straight–line basis over the requisite service period, including those with graded vesting. Forfeitures are accounted for as they occur. We recognized equity–based compensation costs of $10.1 million and $1.9 million in 2018 and 2017, respectively. These costs are included in “Selling, general and administrative expenses” on our consolidated statements of operations.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2018
Compensation And Retirement Disclosure [Abstract]
EMPLOYEE BENEFIT PLANS	NOTE 14. EMPLOYEE BENEFIT PLANS We have a defined contribution 401(k) plan for all eligible employees of our U.S. operations and a Retirement Registered Saving Plan for all eligible employees of our Canadian operations. These plans are discretionary and allow for the match of each employee’s contributions up to the maximum allowed under these plans. For 2018 and 2017, we made no matching contributions and had no expenses related to these plans.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 15. INCOME TAXES In December 2017, the Tax Cuts and Jobs Act (the “Act”) was enacted into law. The Act, among other things, reduced the U.S. federal corporate tax rate from 35% to 21%, required companies to pay a transition tax of earnings of certain foreign subsidiaries that were previously not subject to U.S. tax and created new income taxes on certain foreign sourced earnings. Given the significant complexity of the Act and the lack of clear tax and accounting guidance for the Act, the SEC issued Staff Accounting Bulletin (“SAB”) No. 118 which provides guidance of accounting for the tax effects of the Act and allows for adjustments to provisional amounts during a measurement period of up to one year. In 2018, we revised these provisional amounts and recognized no additional income tax benefit. In determining the measurement period adjustments, we assessed regulatory guidance that was issued to determine the impact on the provisional estimates recognized in 2017. In addition, we gathered information and performed additional analysis on these estimates, including, but not limited to, the amount of earnings and profits subject to the transition tax, the calculation of foreign tax credits, the local tax treatment of future distributions of unremitted earnings and in regard to the remeasurement of U.S. deferred taxes, the filing of our 2017 federal and state income tax returns. As of December 31, 2018, we have completed our accounting for the tax effects of the Act. The provision for income taxes is comprised of the following for the years ended December 31: 2018 2017 Current: U.S. $ — $ — Foreign (190 ) 3,783 Total current $ (190 ) $ 3,783 Deferred: U.S. $ — $ — Foreign 2,614 530 Total deferred 2,614 530 Income taxes $ 2,424 $ 4,313 The geographic sources of our loss before income taxes are as follows for the years ended December 31: 2018 2017 U.S. $ (64,599 ) $ (33,327 ) Foreign (15,672 ) (1,144 ) Total $ (80,271 ) $ (34,471 ) The provision for income taxes differs from the amount computed by applying the U.S. statutory income tax rate to the loss before income taxes for the reasons set forth below for the years ended December 31: 2018 2017 Taxes at the U.S. federal statutory income tax rate $ (16,857 ) $ (12,065 ) Change in federal statutory income tax rate — 8,272 Nondeductible expenses 3,134 1,398 Change in valuation allowance 21,579 5,299 Effect of foreign operations (1,654 ) 1,865 Effect of U.S. operations (3,778 ) — Other — (456 ) Provision for income taxes $ 2,424 $ 4,313 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The tax effects of our temporary differences and net operating losses (“NOL”) are as follows for the years ended December 31: 2018 2017 Deferred tax assets: Operating loss carryforwards $ 36,727 $ 22,404 Other accrued expenses 6,161 2,226 Tax credit carryforwards 2,240 2,087 Other 3,917 1,537 Total deferred tax asset 49,045 28,254 Valuation allowance (44,233 ) (22,651 ) Total deferred tax asset, net 4,812 5,603 Deferred tax liabilities: Property and equipment (1,822 ) (671 ) Intangible assets (975 ) (340 ) Total deferred tax liabilities (2,797 ) (1,011 ) Net deferred tax asset $ 2,015 $ 4,592 At December 31, 2018, we had approximately $1.4 million of foreign tax credits which will start to expire in 2022 under applicable foreign law and $0.9 million of other credits, the majority of which will expire after 2038 under U.S. tax law. As of December 31, 2018, we also had U.S. federal tax NOL carryforwards of $98.9 million, which begin to expire in 2034. These NOL carryforwards, subject to certain requirements and restrictions, including limitations on their use in the event of future ownership changes, may be used to offset future taxable income and thereby reduce our U.S. federal income taxes otherwise payable. We record a valuation allowance when it is more likely than not that some portion of all the deferred tax assets will not be utilized. The ultimate realization of the deferred tax assets depends on the ability to generate sufficient taxable income of the appropriate character in the future and in the appropriate taxing jurisdictions. At December 31, 2018, $44.2 million of valuation allowances are recorded against various deferred tax assets, including foreign NOLs of $11.2 million, U.S. federal and tax credit carryforwards of $2.2 million and other U.S. NOL carryforwards of $4.8 million. As of December 31, 2018, we have $1.3 million of deferred tax assets related to foreign NOLs without a valuation allowance as we expect that the deferred tax assets will be realized within the carryforward period. We have provided no deferred taxes for earnings of certain of our foreign subsidiaries as these earnings have been and, under current plans, will continue to be permanently reinvested in these foreign subsidiaries. At December 31, 2018, we had $0.2 million of tax liabilities for total gross unrecognized tax benefits related to uncertain tax positions. The following table presents the changes in our gross unrecognized tax benefits for the years ended December 31: 2018 2017 Balance at beginning of year $ 192 $ — Additions for tax positions taken in prior years (23 ) 192 Balance at end of year $ 169 $ 192 We do not expect to recognize any significant increases or decreases in unrecognized tax benefits during the next twelve–month period. Interest and penalties, if any, related to unrecognized tax benefits are recorded in our provision for income taxes. We conduct business in more than 15 countries and are subject to income taxes in most taxing jurisdictions in which we operate. We believe there are no jurisdictions in which the outcome of unresolved issues or claims is likely to be material to our results of operations, financial position or cash flows. We further believe that we have made adequate provision for all income tax uncertainties.

LOSS PER COMMON SHARE

LOSS PER COMMON SHARE	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
LOSS PER COMMON SHARE	NOTE 16. LOSS PER COMMON SHARE Our Series C warrants, Series D warrants and Series E warrants are considered to be participating securities as they are entitled to dividends based on dividends paid on our common stock. Accordingly, beginning in 2018, we are now required to apply the two–class method to calculate basic and diluted loss per share. Under the two–class method, basic loss per share is computed by dividing net loss available to common stockholders, after deducting the amount allocated to participating securities, by the weighted average number of common shares outstanding during each period. Diluted loss per share is computed by dividing net loss available to common stockholders, after deducting the amount allocated to participating securities, by the sum of the weighted average number of shares outstanding during each period and the dilutive potential common shares outstanding during the period determined under the treasury stock method. The computation of basic and diluted net loss per share is as follows for the years ended December 31: 2018 Net loss attributable to SAExploration $ (83,600 ) Amortization of discount on Series A and Series B preferred stock (72,762 ) Accretion of Series A preferred stock to redemption value 21,376 Dividends on Series A preferred stock (1,614 ) Allocation of earnings to participating securities (1) — Loss available to common stockholders of SAExploration $ (136,600 ) Weighted average common shares outstanding (basic and diluted) 1,336 Loss per share available to common stockholders of SAExploration (basic and diluted) $ (102.25 ) Potentially anti-dilutive shares excluded from diluted loss available to common stockholders of SAExploration (2) 15,083 2017 Net loss attributable to SAExploration $ (40,756 ) Weighted average common shares outstanding (basic and diluted) 469 Net loss per share (basic and diluted) $ (86.90 ) Potentially anti-dilutive shares excluded from diluted loss per share (2) 26 (1) Participating securities are not allocated losses as they do not participate in losses. (2)

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE 17. FAIR VALUE OF FINANCIAL INSTRUMENTS The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value. Level 1 refers to fair values determined based on quoted prices in active markets for identical assets or liabilities. Level 2 refers to fair values determined based on quoted prices for similar assets or liabilities in active markets or inputs that are observable to the asset or liability, either directly or indirectly through market corroboration. Level 3 refers to fair values determined based on unobservable inputs used in the measurement of assets and liabilities at fair value. The estimated fair values of our financial instruments have been determined at discrete points in time based on relevant market information. Our financial instruments consist of cash and cash equivalents, restricted cash, accounts receivable, accounts payable, accrued liabilities and long–term debt. The carrying amounts of our financial instruments, other than our 2023 Notes, Senior Secured Notes and Senior Notes, approximate fair value because of the short–term nature of the items. As of December 31, 2018, the estimated aggregate fair value of our 2023 Notes and Senior Notes was $50.7 million, which differs from the aggregate carrying value of $51.0 million. As our 2023 Notes are not actively traded, the fair value determination of the 2023 Notes is categorized as Level 3 as the valuation was based on valuation techniques when observable market data is not available. The fair value determination of our Senior Notes is categorized as Level 2 as this valuation used dealer quoted prices in active markets obtained from independent third–party sources. As of December 31, 2017, the estimated aggregate fair value of our Senior Secured Notes and Senior Notes was $32.3 million, which differs from the aggregate carrying value of $86.9 million. These fair value determinations are categorized as Level 2 as these valuations used dealer quoted prices in active markets obtained from independent third–party sources.

OTHER SUPPLEMENTAL INFORMATION

OTHER SUPPLEMENTAL INFORMATION	12 Months Ended
	Dec. 31, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
OTHER SUPPLEMENTAL INFORMATION	NOTE 18. OTHER SUPPLEMENTAL INFORMATION Cash, Cash Equivalents and Restricted Cash Cash, cash equivalents and restricted cash are recorded in our consolidated balance sheets as follows at December 31: 2018 2017 Cash and cash equivalents $ 7,192 $ 3,613 Restricted cash 271 41 Total cash, cash equivalents and restricted cash $ 7,463 $ 3,654 Restricted cash primarily consists of cash collateral for labor claims, office rental and cash in another country restricted by exchange control regulations. Accounts Receivable, net Total accounts receivable, net is comprised of the following at December 31: 2018 2017 Trade receivables $ 95,219 $ 82,115 Other receivables 1,977 2,104 Total accounts receivable 97,196 84,219 Less: allowance for doubtful accounts (19,533 ) (12 ) Total accounts receivable, net 77,663 84,207 Current accounts receivable, net 24,859 6,105 Long-term accounts receivable, net $ 52,804 $ 78,102 Accrued Liabilities Accrued liabilities are comprised of the following at December 31: 2018 2017 Accrued payroll liabilities $ 3,622 $ 2,781 Accrued interest 306 1,877 Other accrued liabilities 6,570 1,653 Total accrued liabilities $ 10,498 $ 6,311 Other accrued liabilities primarily consist of accruals for project related expenses. Supplemental Cash Flows Information Supplemental cash flows information is as follows for the years ended December 31: 2018 2017 Cash paid for interest $ 9,412 $ 6,154 Cash paid for income taxes 2,487 7,668 Noncash Transactions Noncash transactions are as follows at December 31: 2018 2017 Costs to issue stock included in prepaid expenses and other current assets $ 1,442 $ — Costs for additions to property and equipment acquired in a capital lease 1,504 — Costs for additions to property and equipment in accounts payable — 49 Costs to issue debt included in accounts payable — 550 NOTE 21. SUPPLEMENTAL GUARANTOR INFORMATION Our 2023 Notes and Senior Notes are fully and unconditionally guaranteed, jointly and severally, by all our wholly–owned U.S. subsidiaries (collectively, the “Guarantors”), and not by any of our foreign subsidiaries. Supplemental condensed consolidating financial information, including such information for the Guarantors, is presented below. The following financial information should be read in conjunction with the consolidated financial statements herein. The financial information may not necessarily be indicative of financial position, results of operations or cash flows had the non–guarantor subsidiaries operated as independent entities. Investments in subsidiaries are presented using the equity method of accounting. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. Separate financial statements of the Guarantors are not provided as the consolidating financial information contained herein provides a more meaningful disclosure to allow investors to determine the nature of the assets held by, and the operations of, the combined groups. Condensed Consolidated Balance Sheets December 31, 2018 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated ASSETS Current assets: Cash and cash equivalents $ 28 $ 4,223 $ 2,941 $ — $ 7,192 Restricted cash — — 271 — 271 Accounts receivable, net — 16,520 8,339 — 24,859 Deferred costs on contracts — 3,491 226 — 3,717 Prepaid expenses and other current assets 63 460 2,290 — 2,813 Total current assets 91 24,694 14,067 — 38,852 Property and equipment, net — 32,839 2,495 — 35,334 Investment in subsidiaries (101,642 ) 33,628 7,499 60,515 — Intercompany receivables 183,675 — — (183,675 ) — Goodwill — — 1,687 — 1,687 Intangible assets, net — 3,541 525 — 4,066 Long-term accounts receivable, net — 52,804 — — 52,804 Deferred income taxes — — 2,015 — 2,015 Other assets 2,448 239 28 — 2,715 Total assets $ 84,572 $ 147,745 $ 28,316 $ (123,160 ) $ 137,473 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current liabilities: Accounts payable $ 289 $ 6,572 $ 3,242 $ — $ 10,103 Accrued liabilities 906 6,761 2,831 — 10,498 Income and other taxes payable 210 359 2,762 — 3,331 Current portion of long-term debt 6,953 884 — — 7,837 Deferred revenue — 4,298 — — 4,298 Total current liabilities 8,358 18,874 8,835 — 36,067 Intercompany payables — 126,678 56,998 (183,676 ) — Long-term debt 73,094 12,559 — — 85,653 Other long–term liabilities 300 — 80 — 380 Stockholders’ equity (deficit): Common stock — — 168 (168 ) — Additional paid–in capital 232,661 43,861 22,109 (65,970 ) 232,661 Accumulated deficit (227,975 ) (58,452 ) (56,839 ) 126,654 (216,612 ) Accumulated other comprehensive loss — — (3,035 ) — (3,035 ) Treasury stock, at cost (1,866 ) — — — (1,866 ) SAExploration stockholders’ equity (deficit) 2,820 (14,591 ) (37,597 ) 60,516 11,148 Noncontrolling interest — 4,225 — — 4,225 Total stockholders’ equity (deficit) 2,820 (10,366 ) (37,597 ) 60,516 15,373 Total liabilities and stockholders’ equity (deficit) $ 84,572 $ 147,745 $ 28,316 $ (123,160 ) $ 137,473 December 31, 2017 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated ASSETS Current assets: Cash and cash equivalents $ 8 $ 1,097 $ 2,508 $ — $ 3,613 Restricted cash — — 41 — 41 Accounts receivable, net — 322 5,783 — 6,105 Deferred costs on contracts — 144 1,636 — 1,780 Prepaid expenses and other current assets 3,162 240 3,320 — 6,722 Total current assets 3,170 1,803 13,288 — 18,261 Property and equipment, net — 28,143 4,803 — 32,946 Investment in subsidiaries (32,901 ) 51,210 7,500 (25,809 ) — Intercompany receivables 134,502 — — (134,502 ) — Goodwill — — 1,832 — 1,832 Intangible assets, net — — 671 — 671 Long-term accounts receivable, net — 78,102 — — 78,102 Deferred income taxes — — 4,592 — 4,592 Other assets 5,352 150 32 — 5,534 Total assets $ 110,123 $ 159,408 $ 32,718 $ (160,311 ) $ 141,938 LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY Current liabilities: Accounts payable $ 1,782 $ 590 $ 2,179 $ — $ 4,551 Accrued liabilities 1,885 2,223 2,203 — 6,311 Income and other taxes payable 10 24 7,853 — 7,887 Current portion of long-term debt 995 — — — 995 Deferred revenue — — 1,477 — 1,477 Total current liabilities 4,672 2,837 13,712 — 21,221 Intercompany payables — 93,200 41,302 (134,502 ) — Long-term debt 115,897 4,401 — — 120,298 Other long-term liabilities 300 250 58 — 608 Stockholders’ (deficit) equity Common stock — — — — — Additional paid–in capital 133,742 43,861 22,057 (65,918 ) 133,742 (Accumulated deficit) retained earnings (144,375 ) 10,289 (39,329 ) 40,109 (133,306 ) Accumulated other comprehensive loss — — (5,082 ) — (5,082 ) Treasury stock, at cost (113 ) — — — (113 ) SAExploration stockholders' (deficit) equity (10,746 ) 54,150 (22,354 ) (25,809 ) (4,759 ) Noncontrolling interest — 4,570 — — 4,570 Total stockholders’ (deficit) equity (10,746 ) 58,720 (22,354 ) (25,809 ) (189 ) Total liabilities and stockholders’ (deficit) equity $ 110,123 $ 159,408 $ 32,718 $ (160,311 ) $ 141,938 Condensed Consolidating Statements of Operations Year Ended December 31, 2018 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Revenue from services $ — $ 48,346 $ 46,258 $ — $ 94,604 Cost of services — 42,284 43,781 — 86,065 Depreciation and amortization — 8,247 2,864 — 11,111 Gross loss — (2,185 ) (387 ) — (2,572 ) Selling, general and administrative expenses 14,743 34,221 10,969 — 59,933 Operating loss (14,743 ) (36,406 ) (11,356 ) — (62,505 ) Other income (expense), net 53 (13,483 ) (4,336 ) — (17,766 ) Loss before income taxes and equity in loss of affiliates (14,690 ) (49,889 ) (15,692 ) — (80,271 ) Income taxes 169 143 2,112 — 2,424 Loss before equity in loss of affiliates (14,859 ) (50,032 ) (17,804 ) — (82,695 ) Equity in loss of affiliates (68,741 ) (17,804 ) — 86,545 — Net loss (83,600 ) (67,836 ) (17,804 ) 86,545 (82,695 ) Less: net income attributable to noncontrolling interest — 905 — — 905 Net loss attributable to SAExploration $ (83,600 ) $ (68,741 ) $ (17,804 ) $ 86,545 $ (83,600 ) Comprehensive loss $ (83,600 ) $ (67,836 ) $ (15,757 ) $ 86,545 $ (80,648 ) Less: comprehensive income attributable to noncontrolling interest — 905 — — 905 Comprehensive loss attributable to SAExploration $ (83,600 ) $ (68,741 ) $ (15,757 ) $ 86,545 $ (81,553 ) Year Ended December 31, 2017 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Revenue from services $ — $ 75,625 $ 51,397 $ — $ 127,022 Cost of services — 51,244 41,985 — 93,229 Depreciation and amortization — 8,019 3,706 — 11,725 Gross profit — 16,362 5,706 — 22,068 Selling, general and administrative expenses 3,943 11,052 10,601 — 25,596 Operating (loss) income (3,943 ) 5,310 (4,895 ) — (3,528 ) Other expense, net (16,569 ) (13,453 ) (921 ) — (30,943 ) Loss before income taxes and equity in loss of affiliates (20,512 ) (8,143 ) (5,816 ) — (34,471 ) Income taxes (5 ) 2,760 1,558 — 4,313 Loss before equity in loss of affiliates (20,507 ) (10,903 ) (7,374 ) — (38,784 ) Equity in loss of affiliates (20,249 ) (7,297 ) — 27,546 — Net loss (40,756 ) (18,200 ) (7,374 ) 27,546 (38,784 ) Less: net income (loss) attributable to noncontrolling interest — 2,049 (77 ) — 1,972 Net loss attributable to SAExploration $ (40,756 ) $ (20,249 ) $ (7,297 ) $ 27,546 $ (40,756 ) Comprehensive loss $ (40,756 ) $ (18,200 ) $ (7,634 ) $ 27,546 $ (39,044 ) Less: comprehensive income (loss) attributable to noncontrolling interest — 2,049 (77 ) — 1,972 Comprehensive loss attributable to SAExploration $ (40,756 ) $ (20,249 ) $ (7,557 ) $ 27,546 $ (41,016 ) Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2018 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Cash flows from operating activities: Net cash used in operating activities $ (1,853 ) $ (13,465 ) $ (13,650 ) $ — $ (28,968 ) Cash flows from investing activities: Asset purchase — (21,749 ) — — (21,749 ) Purchase of property and equipment — (1,105 ) (157 ) — (1,262 ) Proceeds from sale of property and equipment — 260 550 — 810 Investment in affiliate — (222 ) — 222 — Net cash used in (provided by) investing activities — (22,816 ) 393 222 (22,201 ) Cash flows from financing activities: Long-term debt repayments (2,860 ) (56,347 ) — — (59,207 ) Long-term debt borrowings 60,000 63,411 — — 123,411 Debt issuance costs (1,167 ) (1,548 ) — — (2,715 ) Stock issuance costs (3,174 ) — — — (3,174 ) Purchase of treasury stock (1,753 ) — — — (1,753 ) Intercompany lending (49,173 ) 35,141 14,032 — — Contribution from affiliate — — 222 (222 ) — Distribution to noncontrolling interest — (1,250 ) — — (1,250 ) Net cash provided by financing activities 1,873 39,407 14,254 (222 ) 55,312 Effect of exchange rate changes on cash, cash equivalents and restricted cash — — (334 ) — (334 ) Net change in cash, cash equivalents and restricted cash 20 3,126 663 — 3,809 Cash, cash equivalents and restricted cash at the beginning of year 8 1,097 2,549 — 3,654 Cash, cash equivalents and restricted cash at the end of year $ 28 $ 4,223 $ 3,212 $ — $ 7,463 Year Ended December 31, 2017 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Cash flows from operating activities: Net cash provided by (used in) operating activities $ 2,750 $ 3,619 $ (6,180 ) $ (4,742 ) $ (4,553 ) Cash flows from investing activities: Purchase of property and equipment — (1,931 ) (739 ) — (2,670 ) Proceeds from sale of property and equipment — 1,850 60 — 1,910 Net cash used in investing activities — (81 ) (679 ) — (760 ) Cash flows from financing activities: Long-term debt repayments (614 ) (34,836 ) (17 ) — (35,467 ) Long-term debt borrowings — 33,401 — — 33,401 Purchase of treasury stock (113 ) — — — (113 ) Intercompany lending (4,069 ) (3,359 ) 7,428 — — Dividend payments to affiliates — — (4,742 ) 4,742 — Distribution to noncontrolling interest — (1,095 ) — — (1,095 ) Net cash (used in) provided by financing activities (4,796 ) (5,889 ) 2,669 4,742 (3,274 ) Effect of exchange rate changes on cash, cash equivalents and restricted cash — 2 243 — 245 Net change in cash, cash equivalents and restricted cash (2,046 ) (2,349 ) (3,947 ) — (8,342 ) Cash, cash equivalents and restricted cash at the beginning of year 2,054 3,446 6,496 — 11,996 Cash, cash equivalents and restricted cash at the end of year $ 8 $ 1,097 $ 2,549 $ — $ 3,654

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 19. RELATED PARTY TRANSACTIONS Mr. Hastings, our Chief Executive Officer and Chairman of the Board of Directors, owns and controls Speculative Seismic Investments, LLC (“SSI”), which holds 1,350 shares of our common stock, and controls CLCH, LLC, which holds 1,201 shares of our common stock. As of December 31, 2018, SSI is a lender under our senior loan facility in the principal amount of $0.6 million. Mr. Hastings is also a lender under our credit facility in the principal amount of $0.8 million and was an initial purchaser of our 2023 Notes in the principal amount of $1.0 million.

GEOGRAPHIC AND RELATED INFORMAT

GEOGRAPHIC AND RELATED INFORMATION	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
GEOGRAPHIC AND RELATED INFORMATION	NOTE 20. GEOGRAPHIC AND RELATED INFORMATION The following table presents consolidated revenue from services based on the location of the services provided for the years ended December 31, and long–lived assets, which includes property and equipment, goodwill, intangible assets and other assets, by its geographic location at December 31: Revenue from Services Long-Lived Assets 2018 2017 2018 2017 North America: United States $ 45,657 $ 40,504 $ 39,068 $ 33,647 Canada 20,810 14,459 3,888 3,625 Total 66,467 54,963 42,956 37,272 South America: Colombia 22,443 30,268 185 1,396 Other 881 2,404 62 1,844 Total 23,324 32,672 247 3,240 Asia Pacific: New Zealand — 4,266 — — Other 4,813 — 599 471 Total 4,813 4,266 599 471 West Africa: Nigeria — 35,121 — — Total — 35,121 — — Consolidated $ 94,604 $ 127,022 $ 43,802 $ 40,983

SUPPLEMENTAL GUARANTOR INFORMAT

SUPPLEMENTAL GUARANTOR INFORMATION	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
OTHER SUPPLEMENTAL INFORMATION	NOTE 18. OTHER SUPPLEMENTAL INFORMATION Cash, Cash Equivalents and Restricted Cash Cash, cash equivalents and restricted cash are recorded in our consolidated balance sheets as follows at December 31: 2018 2017 Cash and cash equivalents $ 7,192 $ 3,613 Restricted cash 271 41 Total cash, cash equivalents and restricted cash $ 7,463 $ 3,654 Restricted cash primarily consists of cash collateral for labor claims, office rental and cash in another country restricted by exchange control regulations. Accounts Receivable, net Total accounts receivable, net is comprised of the following at December 31: 2018 2017 Trade receivables $ 95,219 $ 82,115 Other receivables 1,977 2,104 Total accounts receivable 97,196 84,219 Less: allowance for doubtful accounts (19,533 ) (12 ) Total accounts receivable, net 77,663 84,207 Current accounts receivable, net 24,859 6,105 Long-term accounts receivable, net $ 52,804 $ 78,102 Accrued Liabilities Accrued liabilities are comprised of the following at December 31: 2018 2017 Accrued payroll liabilities $ 3,622 $ 2,781 Accrued interest 306 1,877 Other accrued liabilities 6,570 1,653 Total accrued liabilities $ 10,498 $ 6,311 Other accrued liabilities primarily consist of accruals for project related expenses. Supplemental Cash Flows Information Supplemental cash flows information is as follows for the years ended December 31: 2018 2017 Cash paid for interest $ 9,412 $ 6,154 Cash paid for income taxes 2,487 7,668 Noncash Transactions Noncash transactions are as follows at December 31: 2018 2017 Costs to issue stock included in prepaid expenses and other current assets $ 1,442 $ — Costs for additions to property and equipment acquired in a capital lease 1,504 — Costs for additions to property and equipment in accounts payable — 49 Costs to issue debt included in accounts payable — 550 NOTE 21. SUPPLEMENTAL GUARANTOR INFORMATION Our 2023 Notes and Senior Notes are fully and unconditionally guaranteed, jointly and severally, by all our wholly–owned U.S. subsidiaries (collectively, the “Guarantors”), and not by any of our foreign subsidiaries. Supplemental condensed consolidating financial information, including such information for the Guarantors, is presented below. The following financial information should be read in conjunction with the consolidated financial statements herein. The financial information may not necessarily be indicative of financial position, results of operations or cash flows had the non–guarantor subsidiaries operated as independent entities. Investments in subsidiaries are presented using the equity method of accounting. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. Separate financial statements of the Guarantors are not provided as the consolidating financial information contained herein provides a more meaningful disclosure to allow investors to determine the nature of the assets held by, and the operations of, the combined groups. Condensed Consolidated Balance Sheets December 31, 2018 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated ASSETS Current assets: Cash and cash equivalents $ 28 $ 4,223 $ 2,941 $ — $ 7,192 Restricted cash — — 271 — 271 Accounts receivable, net — 16,520 8,339 — 24,859 Deferred costs on contracts — 3,491 226 — 3,717 Prepaid expenses and other current assets 63 460 2,290 — 2,813 Total current assets 91 24,694 14,067 — 38,852 Property and equipment, net — 32,839 2,495 — 35,334 Investment in subsidiaries (101,642 ) 33,628 7,499 60,515 — Intercompany receivables 183,675 — — (183,675 ) — Goodwill — — 1,687 — 1,687 Intangible assets, net — 3,541 525 — 4,066 Long-term accounts receivable, net — 52,804 — — 52,804 Deferred income taxes — — 2,015 — 2,015 Other assets 2,448 239 28 — 2,715 Total assets $ 84,572 $ 147,745 $ 28,316 $ (123,160 ) $ 137,473 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current liabilities: Accounts payable $ 289 $ 6,572 $ 3,242 $ — $ 10,103 Accrued liabilities 906 6,761 2,831 — 10,498 Income and other taxes payable 210 359 2,762 — 3,331 Current portion of long-term debt 6,953 884 — — 7,837 Deferred revenue — 4,298 — — 4,298 Total current liabilities 8,358 18,874 8,835 — 36,067 Intercompany payables — 126,678 56,998 (183,676 ) — Long-term debt 73,094 12,559 — — 85,653 Other long–term liabilities 300 — 80 — 380 Stockholders’ equity (deficit): Common stock — — 168 (168 ) — Additional paid–in capital 232,661 43,861 22,109 (65,970 ) 232,661 Accumulated deficit (227,975 ) (58,452 ) (56,839 ) 126,654 (216,612 ) Accumulated other comprehensive loss — — (3,035 ) — (3,035 ) Treasury stock, at cost (1,866 ) — — — (1,866 ) SAExploration stockholders’ equity (deficit) 2,820 (14,591 ) (37,597 ) 60,516 11,148 Noncontrolling interest — 4,225 — — 4,225 Total stockholders’ equity (deficit) 2,820 (10,366 ) (37,597 ) 60,516 15,373 Total liabilities and stockholders’ equity (deficit) $ 84,572 $ 147,745 $ 28,316 $ (123,160 ) $ 137,473 December 31, 2017 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated ASSETS Current assets: Cash and cash equivalents $ 8 $ 1,097 $ 2,508 $ — $ 3,613 Restricted cash — — 41 — 41 Accounts receivable, net — 322 5,783 — 6,105 Deferred costs on contracts — 144 1,636 — 1,780 Prepaid expenses and other current assets 3,162 240 3,320 — 6,722 Total current assets 3,170 1,803 13,288 — 18,261 Property and equipment, net — 28,143 4,803 — 32,946 Investment in subsidiaries (32,901 ) 51,210 7,500 (25,809 ) — Intercompany receivables 134,502 — — (134,502 ) — Goodwill — — 1,832 — 1,832 Intangible assets, net — — 671 — 671 Long-term accounts receivable, net — 78,102 — — 78,102 Deferred income taxes — — 4,592 — 4,592 Other assets 5,352 150 32 — 5,534 Total assets $ 110,123 $ 159,408 $ 32,718 $ (160,311 ) $ 141,938 LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY Current liabilities: Accounts payable $ 1,782 $ 590 $ 2,179 $ — $ 4,551 Accrued liabilities 1,885 2,223 2,203 — 6,311 Income and other taxes payable 10 24 7,853 — 7,887 Current portion of long-term debt 995 — — — 995 Deferred revenue — — 1,477 — 1,477 Total current liabilities 4,672 2,837 13,712 — 21,221 Intercompany payables — 93,200 41,302 (134,502 ) — Long-term debt 115,897 4,401 — — 120,298 Other long-term liabilities 300 250 58 — 608 Stockholders’ (deficit) equity Common stock — — — — — Additional paid–in capital 133,742 43,861 22,057 (65,918 ) 133,742 (Accumulated deficit) retained earnings (144,375 ) 10,289 (39,329 ) 40,109 (133,306 ) Accumulated other comprehensive loss — — (5,082 ) — (5,082 ) Treasury stock, at cost (113 ) — — — (113 ) SAExploration stockholders' (deficit) equity (10,746 ) 54,150 (22,354 ) (25,809 ) (4,759 ) Noncontrolling interest — 4,570 — — 4,570 Total stockholders’ (deficit) equity (10,746 ) 58,720 (22,354 ) (25,809 ) (189 ) Total liabilities and stockholders’ (deficit) equity $ 110,123 $ 159,408 $ 32,718 $ (160,311 ) $ 141,938 Condensed Consolidating Statements of Operations Year Ended December 31, 2018 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Revenue from services $ — $ 48,346 $ 46,258 $ — $ 94,604 Cost of services — 42,284 43,781 — 86,065 Depreciation and amortization — 8,247 2,864 — 11,111 Gross loss — (2,185 ) (387 ) — (2,572 ) Selling, general and administrative expenses 14,743 34,221 10,969 — 59,933 Operating loss (14,743 ) (36,406 ) (11,356 ) — (62,505 ) Other income (expense), net 53 (13,483 ) (4,336 ) — (17,766 ) Loss before income taxes and equity in loss of affiliates (14,690 ) (49,889 ) (15,692 ) — (80,271 ) Income taxes 169 143 2,112 — 2,424 Loss before equity in loss of affiliates (14,859 ) (50,032 ) (17,804 ) — (82,695 ) Equity in loss of affiliates (68,741 ) (17,804 ) — 86,545 — Net loss (83,600 ) (67,836 ) (17,804 ) 86,545 (82,695 ) Less: net income attributable to noncontrolling interest — 905 — — 905 Net loss attributable to SAExploration $ (83,600 ) $ (68,741 ) $ (17,804 ) $ 86,545 $ (83,600 ) Comprehensive loss $ (83,600 ) $ (67,836 ) $ (15,757 ) $ 86,545 $ (80,648 ) Less: comprehensive income attributable to noncontrolling interest — 905 — — 905 Comprehensive loss attributable to SAExploration $ (83,600 ) $ (68,741 ) $ (15,757 ) $ 86,545 $ (81,553 ) Year Ended December 31, 2017 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Revenue from services $ — $ 75,625 $ 51,397 $ — $ 127,022 Cost of services — 51,244 41,985 — 93,229 Depreciation and amortization — 8,019 3,706 — 11,725 Gross profit — 16,362 5,706 — 22,068 Selling, general and administrative expenses 3,943 11,052 10,601 — 25,596 Operating (loss) income (3,943 ) 5,310 (4,895 ) — (3,528 ) Other expense, net (16,569 ) (13,453 ) (921 ) — (30,943 ) Loss before income taxes and equity in loss of affiliates (20,512 ) (8,143 ) (5,816 ) — (34,471 ) Income taxes (5 ) 2,760 1,558 — 4,313 Loss before equity in loss of affiliates (20,507 ) (10,903 ) (7,374 ) — (38,784 ) Equity in loss of affiliates (20,249 ) (7,297 ) — 27,546 — Net loss (40,756 ) (18,200 ) (7,374 ) 27,546 (38,784 ) Less: net income (loss) attributable to noncontrolling interest — 2,049 (77 ) — 1,972 Net loss attributable to SAExploration $ (40,756 ) $ (20,249 ) $ (7,297 ) $ 27,546 $ (40,756 ) Comprehensive loss $ (40,756 ) $ (18,200 ) $ (7,634 ) $ 27,546 $ (39,044 ) Less: comprehensive income (loss) attributable to noncontrolling interest — 2,049 (77 ) — 1,972 Comprehensive loss attributable to SAExploration $ (40,756 ) $ (20,249 ) $ (7,557 ) $ 27,546 $ (41,016 ) Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2018 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Cash flows from operating activities: Net cash used in operating activities $ (1,853 ) $ (13,465 ) $ (13,650 ) $ — $ (28,968 ) Cash flows from investing activities: Asset purchase — (21,749 ) — — (21,749 ) Purchase of property and equipment — (1,105 ) (157 ) — (1,262 ) Proceeds from sale of property and equipment — 260 550 — 810 Investment in affiliate — (222 ) — 222 — Net cash used in (provided by) investing activities — (22,816 ) 393 222 (22,201 ) Cash flows from financing activities: Long-term debt repayments (2,860 ) (56,347 ) — — (59,207 ) Long-term debt borrowings 60,000 63,411 — — 123,411 Debt issuance costs (1,167 ) (1,548 ) — — (2,715 ) Stock issuance costs (3,174 ) — — — (3,174 ) Purchase of treasury stock (1,753 ) — — — (1,753 ) Intercompany lending (49,173 ) 35,141 14,032 — — Contribution from affiliate — — 222 (222 ) — Distribution to noncontrolling interest — (1,250 ) — — (1,250 ) Net cash provided by financing activities 1,873 39,407 14,254 (222 ) 55,312 Effect of exchange rate changes on cash, cash equivalents and restricted cash — — (334 ) — (334 ) Net change in cash, cash equivalents and restricted cash 20 3,126 663 — 3,809 Cash, cash equivalents and restricted cash at the beginning of year 8 1,097 2,549 — 3,654 Cash, cash equivalents and restricted cash at the end of year $ 28 $ 4,223 $ 3,212 $ — $ 7,463 Year Ended December 31, 2017 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Cash flows from operating activities: Net cash provided by (used in) operating activities $ 2,750 $ 3,619 $ (6,180 ) $ (4,742 ) $ (4,553 ) Cash flows from investing activities: Purchase of property and equipment — (1,931 ) (739 ) — (2,670 ) Proceeds from sale of property and equipment — 1,850 60 — 1,910 Net cash used in investing activities — (81 ) (679 ) — (760 ) Cash flows from financing activities: Long-term debt repayments (614 ) (34,836 ) (17 ) — (35,467 ) Long-term debt borrowings — 33,401 — — 33,401 Purchase of treasury stock (113 ) — — — (113 ) Intercompany lending (4,069 ) (3,359 ) 7,428 — — Dividend payments to affiliates — — (4,742 ) 4,742 — Distribution to noncontrolling interest — (1,095 ) — — (1,095 ) Net cash (used in) provided by financing activities (4,796 ) (5,889 ) 2,669 4,742 (3,274 ) Effect of exchange rate changes on cash, cash equivalents and restricted cash — 2 243 — 245 Net change in cash, cash equivalents and restricted cash (2,046 ) (2,349 ) (3,947 ) — (8,342 ) Cash, cash equivalents and restricted cash at the beginning of year 2,054 3,446 6,496 — 11,996 Cash, cash equivalents and restricted cash at the end of year $ 8 $ 1,097 $ 2,549 $ — $ 3,654

SUBSEQUENT EVENTS (UNAUDITED)

SUBSEQUENT EVENTS (UNAUDITED)	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS (UNAUDITED)	NOTE 22. SUBSEQUENT EVENTS (UNAUDITED) In February 2019, we borrowed an additional $9.7 million under our credit facility and now have $22.0 million outstanding. We also extended the maturity date of our senior loan facility to January 4, 2021. As of March 19, 2019, we have issued 0.7 million shares of common stock through the exercise of our Series C warrants, Series D warrants and Series E warrants thus far in 2019. We evaluated subsequent events for appropriate accounting and disclosure through the date these consolidated financial statements were issued and determined that there were no other material items that required recognition or disclosure in our consolidated financial statements.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Our consolidated financial statements include our accounts and those of our subsidiaries which are wholly–owned or controlled by us. All significant intercompany accounts and transactions have been eliminated in consolidation. In the Notes to Consolidated Financial Statements, except for Note 13 and Note 19, all dollar and share amounts in tabulations are in thousands of dollars and shares, respectively, unless otherwise indicated. On September 14, 2018, we effected a one–for–twenty reverse stock split of our common stock. As of the effective time of the reverse stock split, every 20 shares of issued and outstanding common stock were converted into one share of common stock, without any change in par value. Any fractional shares were cashed out based on the closing price per share on the effective date of the reverse stock split. All references to shares of common stock, all per share data and all equity compensation activity for all periods presented in the consolidated financial statements and notes to the consolidated financial statements have been adjusted to reflect the reverse stock split on a retrospective basis.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and judgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. We base our estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions about future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as our operating environment changes. While we believe that the estimates and assumptions used in the preparation of the consolidated financial statements are appropriate, actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all highly liquid investments with a maturity of three months or less at the time of purchase to be cash equivalents. All our cash and cash equivalents are maintained with several major financial institutions. Deposits with these financial institutions may exceed the amount of insurance provided on such deposits; however, we have not experienced any losses in such accounts and we believe we are not exposed to any significant default risk.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the invoiced amount and do not bear interest. We monitor our customers’ payment history and current credit worthiness to determine that collectability is reasonably assured. We also consider the overall business climate in which our customers operate. We utilize the specific identification method for establishing and maintaining the allowance for doubtful accounts. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.
Property and Equipment	Property and Equipment Property and equipment is capitalized at historical cost or the fair value of assets acquired (see Note 3) and is depreciated using the straight–line method based on estimated economic lives. We expense costs for maintenance and repairs in the period incurred. Significant improvements and betterments are capitalized if they extend the useful life of the asset.
Impairment of Long-Lived Assets	Impairment of Long–Lived Assets We assess our long–lived assets, such and property and equipment and intangible assets, for possible impairment whenever events or circumstances indicate that the recorded carrying value of the long–lived asset may not be recoverable. If the carrying amount of the long–lived asset exceeds the sum of the estimated undiscounted future net cash flows, we recognize an impairment loss equal to the difference between the carrying value and the fair value of the long–lived asset, which is estimated through various valuation techniques including discounted cash flow models, quoted market prices and third–party appraisals. We assess our goodwill, all of which resides in our Canadian operations reporting unit (the “Reporting Unit”), at least annually for impairment, or more frequently if facts and circumstances indicate that it is more likely than not impairment has occurred. We have the option of first performing a qualitative assessment to determine if impairment may have occurred. If the qualitative assessment indicates that it is more likely than not that the fair value of the Reporting Unit is less than its carrying amount, then we would be required to perform the two–step impairment test. Under the first step in the impairment test, we compare the fair value of the Reporting Unit with its carrying amount, including goodwill. If the carrying amount of the Reporting Unit exceeds its fair value, the second step of the goodwill impairment test is performed. Under the second step in the impairment test, the implied fair value of goodwill is compared with its carrying amount. The implied fair value of goodwill is calculated by subtracting the estimated fair values of the Reporting Unit’s assets net of liabilities from the fair value of the Reporting Unit. If the carrying amount of goodwill exceeds its implied fair value, an impairment loss shall be recognized in an amount equal to that excess. We determine the fair value of the Reporting Unit using a combination of the market approach and the income approach. Under the market approach, the fair value of the Reporting Unit is based on the Guideline Public Company (“GPC”) methodology using GPCs that are considered to be similar to us and whose stock are actively traded. Under the income approach, the fair value of the Reporting Unit is based on the expected present value of the future net cash flows.
Revenue Recognition	Revenue Recognition Our services are provided under cancelable service contracts that typically have an original expected duration of one year or less. These contracts are either fixed price agreements that provide for a fixed fee per unit of measure (“Turnkey”) or variable price agreements that provide for a fixed hourly, daily or monthly fee during the term of the project (“Term”). Under both types of agreements, we recognize revenue as the services are performed. We recognize revenue based upon quantifiable measures of progress, such as square or linear kilometers surveyed, each unit of data recorded or other methods using the total estimated revenue for the service contract. We receive reimbursements for certain out–of–pocket expenses under the terms of the service contracts. The amounts billed to clients are included at their gross amount in the total estimated revenue for the service contract. Clients are billed as permitted by the service contract. Contract assets and contract liabilities are the result of timing differences between revenue recognition, billing and cash collections. If billing occurs prior to the revenue recognition or if billing exceeds the revenue recognized, the amount is considered deferred revenue and a contract liability. Conversely, if the revenue recognition exceeds the billing, the exceeded amount is considered unbilled receivable and a contract asset. As services are performed, those deferred revenue amounts are recognized as revenue. In some instances, third party permitting, surveying, drilling, helicopter, equipment rental and mobilization costs that directly relate to the contract are utilized to fulfill the contract obligations. These fulfillment costs are capitalized and a mortized consistent with how the related revenue is recognized unless we determine the costs are no longer recoverable, at which time they are expensed. Estimates for our total revenue and total fulfillment cost on any service contract are based on significant qualitative and quantitative judgments. Our management considers a variety of factors such as whether various components of the performance obligation will be performed internally or externally, cost of third party services, and facts and circumstances unique to the performance obligation in making these estimates. As a significant change in one or more of these estimates could affect the profitability of our contracts, we review and update the estimates during each reporting period. We recognize these adjustments in revenues under the cumulative catch–up method which recognizes the impact of the adjustment on revenue to date in the period the adjustment is identified. Revenue in future periods of performance is recognized using the adjusted estimate.
Foreign Exchange Gains and Losses	Foreign Exchange Gains and Losses Assets and liabilities of non–U.S. operations with a functional currency other than the U.S. dollar have been translated at exchange rates in effect at the balance sheet dates, and revenues, expenses and cash flows have been translated at average exchange rates for the respective periods. Any resulting translation gains and losses are included in accumulated other comprehensive income (loss). Gains and losses from foreign currency transactions, such as those resulting from transactions demoniated in a currency other than the functional currency of the entity involved and those resulting from remeasurements of monetary items, are included in our consolidated statements of operations.
Income Taxes	Income Taxes We use the liability method to determine our income tax provisions, under which current and deferred tax liabilities and assets are recorded in accordance with enacted tax laws and rates. Under this method, the amounts of deferred tax liabilities and assets at the end of each period are determined using the tax rate expected to be in effect when taxes are actually paid or recovered. Valuation allowances are established to reduce deferred tax assets when it is more likely than not that some portion or all of the deferred tax assets will not be realized.
Concentration of Credit Risk	Concentration of Credit Risk Our revenues are derived from a concentrated customer base; however, we are not substantially dependent on any one customer. Based on the nature of our contracts and customer projects, our significant customers can and typically do change from year to year and the largest customers in any one year may not be indicative of the largest customers in the future. In 2018 and 2017, we had four customers and three customers, respectively, that individually exceeded 10% of our consolidated revenue from services and represented approximately 55% and 75%, respectively, of our consolidated revenue from services.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements On January 1, 2018, we adopted Accounting Standards Update (“ASU”) No. 2014–09, Revenue from Contracts with Customers . We elected to adopt ASU 2014–09 using the modified retrospective approach applied to those contracts that were not completed as of January 1, 2018. Prior period amounts have not been adjusted and continue to be reflected in accordance with our historical accounting. The adoption did not have a material impact on either our consolidated balance sheet or consolidated statement of operations as of and for the year ended December 31, 2018. On January 1, 2018, we adopted ASU 2016–16. Intra–Entity Transfers of Assets Other Than Inventory On January 1, 2018, we adopted ASU 2017–01, Clarifying the Definition of a Business ASU 2017–01 clarified the definition of a business by adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The ASU provides a screen to determine when a set is not a business. If the screen is not met, ASU 2017–01 (i) requires that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create output and (ii) removes the evaluation of whether a market participant could replace missing elements.
New Accounting Standards to be Adopted	New Accounting Standards to be Adopted In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016–02, Leasing Codification Improvements to Topic 842, Targeted Improvements, The new standards provide for certain practical expedients when adopting the new guidance. We have elected the practical expedient package outlined in ASU No. 2016–02 under which we can carryforward our previous classification of a lease as either an operating or capital lease, and we do not have to reassess previously recorded initial direct costs. Additionally, we made policy elections allowing us to exclude leases with original terms of 12 months or less from lease assets and liabilities and to not separate nonlease components from the associated lease component and instead account for both as a single lease component for all asset classes. We did not elect the practical expedient allowing us to use hindsight to determine the lease term and to assess any impairment of lease assets during the lookback period. We currently expect the adoption of the new standards to result in the recognition of right–of–use assets between a range of approximately $7.5 million to $9.5 million and the corresponding lease liabilities between a range of approximately $7.5 million to $9.5 million. We do not expect the adoption of the new standards to have a material impact on our results of operations or cash flows. In January 2017, the FASB issued ASU 2017–04, Simplifying the Test for Goodwill Impairment No other new accounting pronouncements issued or effective during the year ended December 31, 2018 have had or are expected to have a material impact on our consolidated financial statements.

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Fair Value of Financial Instruments	The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value. Level 1 refers to fair values determined based on quoted prices in active markets for identical assets or liabilities. Level 2 refers to fair values determined based on quoted prices for similar assets or liabilities in active markets or inputs that are observable to the asset or liability, either directly or indirectly through market corroboration. Level 3 refers to fair values determined based on unobservable inputs used in the measurement of assets and liabilities at fair value. The estimated fair values of our financial instruments have been determined at discrete points in time based on relevant market information. Our financial instruments consist of cash and cash equivalents, restricted cash, accounts receivable, accounts payable, accrued liabilities and long–term debt. The carrying amounts of our financial instruments, other than our 2023 Notes, Senior Secured Notes and Senior Notes, approximate fair value because of the short–term nature of the items.

ASSET PURCHASE (Tables)

ASSET PURCHASE (Tables)	12 Months Ended
	Dec. 31, 2018
Asset Purchase Agreement [Abstract]
Schedule of Purchase Price and Fair Value of Acquired Assets and Assumed Liabilities	The purchase price and the fair values of the acquired assets and assumed liabilities are as follows: Purchase price $ 18,411 Transaction advisory fees and other acquisition costs 3,338 Total purchase price $ 21,749 Accounts receivable $ 8,589 Property and equipment 12,484 Intangible assets, net 3,642 Accrued liabilities (110 ) Deferred revenue (2,856 ) Net assets acquired $ 21,749

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment is comprised of the following at December 31: Estimated Useful Life 2018 2017 Field operating equipment 3 – 10 years $ 89,962 $ 82,295 Transportation equipment 3 – 5 years 18,353 15,914 Leasehold improvements 2 – 5 years 461 328 Software 3 – 5 years 1,976 2,065 Computer equipment 3 – 5 years 5,584 4,055 Office equipment 3 – 10 years 902 938 117,238 105,595 Accumulated depreciation and amortization (81,904 ) (72,649 ) Property and equipment, net $ 35,334 $ 32,946

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the carrying value of goodwill were as follows for the years ended December 31: 2018 2017 Balance at beginning of year $ 1,832 $ 1,711 Foreign currency translation adjustment (145 ) 121 Balance at end of year $ 1,687 $ 1,832
Schedule of Intangible Assets	Intangible assets are comprised of the following at December 31: 2018 2017 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships $ 1,356 $ (831 ) $ 525 $ 1,403 $ (732 ) $ 671 Technology 3,642 (101 ) 3,541 — — — $ 4,998 $ (932 ) $ 4,066 $ 1,403 $ (732 ) $ 671

LONG TERM DEBT, NET (Tables)

LONG TERM DEBT, NET (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Summary of Long-term Debt, Net	Long–term debt, net consisted of the following as of December 31: 2018 2017 Credit facility: Principal outstanding $ 12,334 $ 5,000 Unamortized debt issuance costs (125 ) (599 ) Carrying amount 12,209 4,401 Senior loan facility - principal outstanding 29,000 29,995 6% senior secured convertible notes due 2023: Principal outstanding 60,000 — Unamortized debt discount and debt issuance costs (15,906 ) — Carrying amount 44,094 — 10% senior secured notes due 2019: Principal outstanding — 1,872 Unamortized debt issuance costs — (25 ) Carrying amount — 1,847 10% senior notes due 2019: Principal outstanding 6,957 85,239 Unamortized debt issuance costs (4 ) (189 ) Carrying amount 6,953 85,050 Capital lease obligations 1,234 — Total debt 93,490 121,293 Current portion of long-term debt (7,837 ) (995 ) Total long-term debt $ 85,653 $ 120,298

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Changes in Number of Shares Outstanding	The following table presents the changes in the number of shares outstanding for the years ended December 31: 2018 2017 Shares issued: Balance at beginning of year 473 470 Issue of shares upon vesting of restricted stock units 268 3 Issue of shares on exercises of stock options 16 — Issue of shares in the Exchange 41 — Issue of shares on the conversion of the Series A preferred stock 704 — Issue of shares on the conversion of the Series B preferred stock 225 — Issue of shares on exercises of Series C warrants 16 — Issue of shares on exercises of Series D warrants 117 — Issue of shares on exercises of Series E warrants 1,351 — Balance as of end of year 3,211 473 Shares held as treasury stock: Balance at beginning of year 2 — Purchase of treasury stock 109 2 Balance as of end of year 111 2 Shares outstanding as of end of year 3,100 471

REVENUE FROM SERVICES (Tables)

REVENUE FROM SERVICES (Tables)	12 Months Ended
	Dec. 31, 2018
Revenue From Contract With Customer [Abstract]
Schedule of Changes in Deferred Costs on Contracts	Changes in our deferred costs on contracts are as follows for the year ended December 31, 2018: Balance at beginning of year $ 1,780 Fulfillment costs incurred 9,047 Amortization of fulfillment costs (7,110 ) Balance at end of year $ 3,717
Schedule of Change in Deferred Revenue	Changes in our deferred revenue are as follows for the year ended December 31, 2018:
Schedule of Change in Deferred Revenue	Balance at beginning of year $ 1,477 Acquired from GEOK 2,856 Cash received, excluding amounts recognized as revenue from services 6,521 Amounts recognized as revenue from services (6,556 ) Balance at end of year $ 4,298
Schedule of Revenue by Major Source	The following table disaggregates our revenue by major source for the year ended December 31, 2018: North America South America Asia Pacific Total Type of contract: Turnkey $ 58,184 $ 22,412 $ 3,846 $ 84,442 Term 8,283 912 967 10,162 Total $ 66,467 $ 23,324 $ 4,813 $ 94,604

EQUITY-BASED COMPENSATION (Tabl

EQUITY-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of NQSOs Activity	Activity related to NQSOs is as follows: Number of Options Weighted Average Exercise Price Outstanding at January 1, 2018 15,575 $ 203.80 Exercised (15,575 ) 203.80 Outstanding at December 31, 2018 — $ —
Schedule of RSUs Activity	Activity related to RSUs is as follows: Number of RSUs Weighted Average Grant Date Fair Value Nonvested at January 1, 2018 10,383 $ 157.00 Granted 622,274 22.78 Vested (373,740 ) 23.86 Nonvested at December 31, 2018 258,917 $ 26.60

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	The provision for income taxes is comprised of the following for the years ended December 31: 2018 2017 Current: U.S. $ — $ — Foreign (190 ) 3,783 Total current $ (190 ) $ 3,783 Deferred: U.S. $ — $ — Foreign 2,614 530 Total deferred 2,614 530 Income taxes $ 2,424 $ 4,313
Schedule of geographical sources of loss before income taxes	The geographic sources of our loss before income taxes are as follows for the years ended December 31: 2018 2017 U.S. $ (64,599 ) $ (33,327 ) Foreign (15,672 ) (1,144 ) Total $ (80,271 ) $ (34,471 )
Summary of Provision for Income Taxes Differs from U.S. Statutory Income Tax Rate to Loss Before Income Taxes	The provision for income taxes differs from the amount computed by applying the U.S. statutory income tax rate to the loss before income taxes for the reasons set forth below for the years ended December 31: 2018 2017 Taxes at the U.S. federal statutory income tax rate $ (16,857 ) $ (12,065 ) Change in federal statutory income tax rate — 8,272 Nondeductible expenses 3,134 1,398 Change in valuation allowance 21,579 5,299 Effect of foreign operations (1,654 ) 1,865 Effect of U.S. operations (3,778 ) — Other — (456 ) Provision for income taxes $ 2,424 $ 4,313
Schedule of tax effects of temporary differences and net operating losses ("NOL")	The tax effects of our temporary differences and net operating losses (“NOL”) are as follows for the years ended December 31: 2018 2017 Deferred tax assets: Operating loss carryforwards $ 36,727 $ 22,404 Other accrued expenses 6,161 2,226 Tax credit carryforwards 2,240 2,087 Other 3,917 1,537 Total deferred tax asset 49,045 28,254 Valuation allowance (44,233 ) (22,651 ) Total deferred tax asset, net 4,812 5,603 Deferred tax liabilities: Property and equipment (1,822 ) (671 ) Intangible assets (975 ) (340 ) Total deferred tax liabilities (2,797 ) (1,011 ) Net deferred tax asset $ 2,015 $ 4,592
Schedule of changes on gross amounts of unrecognized tax benefits	The following table presents the changes in our gross unrecognized tax benefits for the years ended December 31: 2018 2017 Balance at beginning of year $ 192 $ — Additions for tax positions taken in prior years (23 ) 192 Balance at end of year $ 169 $ 192

LOSS PER COMMON SHARE (Tables)

LOSS PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Computation of Basic and Diluted Loss Per Share	The computation of basic and diluted net loss per share is as follows for the years ended December 31: 2018 Net loss attributable to SAExploration $ (83,600 ) Amortization of discount on Series A and Series B preferred stock (72,762 ) Accretion of Series A preferred stock to redemption value 21,376 Dividends on Series A preferred stock (1,614 ) Allocation of earnings to participating securities (1) — Loss available to common stockholders of SAExploration $ (136,600 ) Weighted average common shares outstanding (basic and diluted) 1,336 Loss per share available to common stockholders of SAExploration (basic and diluted) $ (102.25 ) Potentially anti-dilutive shares excluded from diluted loss available to common stockholders of SAExploration (2) 15,083 2017 Net loss attributable to SAExploration $ (40,756 ) Weighted average common shares outstanding (basic and diluted) 469 Net loss per share (basic and diluted) $ (86.90 ) Potentially anti-dilutive shares excluded from diluted loss per share (2) 26 (1) Participating securities are not allocated losses as they do not participate in losses. (2)

OTHER SUPPLEMENTAL INFORMATION

OTHER SUPPLEMENTAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Schedule of cash and cash equivalents	Cash, cash equivalents and restricted cash are recorded in our consolidated balance sheets as follows at December 31: 2018 2017 Cash and cash equivalents $ 7,192 $ 3,613 Restricted cash 271 41 Total cash, cash equivalents and restricted cash $ 7,463 $ 3,654
Schedule of total accounts receivable, net	Total accounts receivable, net is comprised of the following at December 31: 2018 2017 Trade receivables $ 95,219 $ 82,115 Other receivables 1,977 2,104 Total accounts receivable 97,196 84,219 Less: allowance for doubtful accounts (19,533 ) (12 ) Total accounts receivable, net 77,663 84,207 Current accounts receivable, net 24,859 6,105 Long-term accounts receivable, net $ 52,804 $ 78,102
Schedule of accrued liabilities	Accrued liabilities are comprised of the following at December 31: 2018 2017 Accrued payroll liabilities $ 3,622 $ 2,781 Accrued interest 306 1,877 Other accrued liabilities 6,570 1,653 Total accrued liabilities $ 10,498 $ 6,311
Schedule of supplemental cash flows information	Supplemental cash flows information is as follows for the years ended December 31: 2018 2017 Cash paid for interest $ 9,412 $ 6,154 Cash paid for income taxes 2,487 7,668
Schedule of noncash transactions	Noncash transactions are as follows at December 31: 2018 2017 Costs to issue stock included in prepaid expenses and other current assets $ 1,442 $ — Costs for additions to property and equipment acquired in a capital lease 1,504 — Costs for additions to property and equipment in accounts payable — 49 Costs to issue debt included in accounts payable — 550

GEOGRAPHIC AND RELATED INFORM_2

GEOGRAPHIC AND RELATED INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Summary of revenues and identifiable assets by geographic areas	The following table presents consolidated revenue from services based on the location of the services provided for the years ended December 31, and long–lived assets, which includes property and equipment, goodwill, intangible assets and other assets, by its geographic location at December 31: Revenue from Services Long-Lived Assets 2018 2017 2018 2017 North America: United States $ 45,657 $ 40,504 $ 39,068 $ 33,647 Canada 20,810 14,459 3,888 3,625 Total 66,467 54,963 42,956 37,272 South America: Colombia 22,443 30,268 185 1,396 Other 881 2,404 62 1,844 Total 23,324 32,672 247 3,240 Asia Pacific: New Zealand — 4,266 — — Other 4,813 — 599 471 Total 4,813 4,266 599 471 West Africa: Nigeria — 35,121 — — Total — 35,121 — — Consolidated $ 94,604 $ 127,022 $ 43,802 $ 40,983

SUPPLEMENTAL GUARANTOR INFORM_2

SUPPLEMENTAL GUARANTOR INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Condensed Consolidated Balance Sheets	Condensed Consolidated Balance Sheets December 31, 2018 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated ASSETS Current assets: Cash and cash equivalents $ 28 $ 4,223 $ 2,941 $ — $ 7,192 Restricted cash — — 271 — 271 Accounts receivable, net — 16,520 8,339 — 24,859 Deferred costs on contracts — 3,491 226 — 3,717 Prepaid expenses and other current assets 63 460 2,290 — 2,813 Total current assets 91 24,694 14,067 — 38,852 Property and equipment, net — 32,839 2,495 — 35,334 Investment in subsidiaries (101,642 ) 33,628 7,499 60,515 — Intercompany receivables 183,675 — — (183,675 ) — Goodwill — — 1,687 — 1,687 Intangible assets, net — 3,541 525 — 4,066 Long-term accounts receivable, net — 52,804 — — 52,804 Deferred income taxes — — 2,015 — 2,015 Other assets 2,448 239 28 — 2,715 Total assets $ 84,572 $ 147,745 $ 28,316 $ (123,160 ) $ 137,473 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current liabilities: Accounts payable $ 289 $ 6,572 $ 3,242 $ — $ 10,103 Accrued liabilities 906 6,761 2,831 — 10,498 Income and other taxes payable 210 359 2,762 — 3,331 Current portion of long-term debt 6,953 884 — — 7,837 Deferred revenue — 4,298 — — 4,298 Total current liabilities 8,358 18,874 8,835 — 36,067 Intercompany payables — 126,678 56,998 (183,676 ) — Long-term debt 73,094 12,559 — — 85,653 Other long–term liabilities 300 — 80 — 380 Stockholders’ equity (deficit): Common stock — — 168 (168 ) — Additional paid–in capital 232,661 43,861 22,109 (65,970 ) 232,661 Accumulated deficit (227,975 ) (58,452 ) (56,839 ) 126,654 (216,612 ) Accumulated other comprehensive loss — — (3,035 ) — (3,035 ) Treasury stock, at cost (1,866 ) — — — (1,866 ) SAExploration stockholders’ equity (deficit) 2,820 (14,591 ) (37,597 ) 60,516 11,148 Noncontrolling interest — 4,225 — — 4,225 Total stockholders’ equity (deficit) 2,820 (10,366 ) (37,597 ) 60,516 15,373 Total liabilities and stockholders’ equity (deficit) $ 84,572 $ 147,745 $ 28,316 $ (123,160 ) $ 137,473 December 31, 2017 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated ASSETS Current assets: Cash and cash equivalents $ 8 $ 1,097 $ 2,508 $ — $ 3,613 Restricted cash — — 41 — 41 Accounts receivable, net — 322 5,783 — 6,105 Deferred costs on contracts — 144 1,636 — 1,780 Prepaid expenses and other current assets 3,162 240 3,320 — 6,722 Total current assets 3,170 1,803 13,288 — 18,261 Property and equipment, net — 28,143 4,803 — 32,946 Investment in subsidiaries (32,901 ) 51,210 7,500 (25,809 ) — Intercompany receivables 134,502 — — (134,502 ) — Goodwill — — 1,832 — 1,832 Intangible assets, net — — 671 — 671 Long-term accounts receivable, net — 78,102 — — 78,102 Deferred income taxes — — 4,592 — 4,592 Other assets 5,352 150 32 — 5,534 Total assets $ 110,123 $ 159,408 $ 32,718 $ (160,311 ) $ 141,938 LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY Current liabilities: Accounts payable $ 1,782 $ 590 $ 2,179 $ — $ 4,551 Accrued liabilities 1,885 2,223 2,203 — 6,311 Income and other taxes payable 10 24 7,853 — 7,887 Current portion of long-term debt 995 — — — 995 Deferred revenue — — 1,477 — 1,477 Total current liabilities 4,672 2,837 13,712 — 21,221 Intercompany payables — 93,200 41,302 (134,502 ) — Long-term debt 115,897 4,401 — — 120,298 Other long-term liabilities 300 250 58 — 608 Stockholders’ (deficit) equity Common stock — — — — — Additional paid–in capital 133,742 43,861 22,057 (65,918 ) 133,742 (Accumulated deficit) retained earnings (144,375 ) 10,289 (39,329 ) 40,109 (133,306 ) Accumulated other comprehensive loss — — (5,082 ) — (5,082 ) Treasury stock, at cost (113 ) — — — (113 ) SAExploration stockholders' (deficit) equity (10,746 ) 54,150 (22,354 ) (25,809 ) (4,759 ) Noncontrolling interest — 4,570 — — 4,570 Total stockholders’ (deficit) equity (10,746 ) 58,720 (22,354 ) (25,809 ) (189 ) Total liabilities and stockholders’ (deficit) equity $ 110,123 $ 159,408 $ 32,718 $ (160,311 ) $ 141,938
Condensed Consolidating Statements of Operations	Condensed Consolidating Statements of Operations Year Ended December 31, 2018 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Revenue from services $ — $ 48,346 $ 46,258 $ — $ 94,604 Cost of services — 42,284 43,781 — 86,065 Depreciation and amortization — 8,247 2,864 — 11,111 Gross loss — (2,185 ) (387 ) — (2,572 ) Selling, general and administrative expenses 14,743 34,221 10,969 — 59,933 Operating loss (14,743 ) (36,406 ) (11,356 ) — (62,505 ) Other income (expense), net 53 (13,483 ) (4,336 ) — (17,766 ) Loss before income taxes and equity in loss of affiliates (14,690 ) (49,889 ) (15,692 ) — (80,271 ) Income taxes 169 143 2,112 — 2,424 Loss before equity in loss of affiliates (14,859 ) (50,032 ) (17,804 ) — (82,695 ) Equity in loss of affiliates (68,741 ) (17,804 ) — 86,545 — Net loss (83,600 ) (67,836 ) (17,804 ) 86,545 (82,695 ) Less: net income attributable to noncontrolling interest — 905 — — 905 Net loss attributable to SAExploration $ (83,600 ) $ (68,741 ) $ (17,804 ) $ 86,545 $ (83,600 ) Comprehensive loss $ (83,600 ) $ (67,836 ) $ (15,757 ) $ 86,545 $ (80,648 ) Less: comprehensive income attributable to noncontrolling interest — 905 — — 905 Comprehensive loss attributable to SAExploration $ (83,600 ) $ (68,741 ) $ (15,757 ) $ 86,545 $ (81,553 ) Year Ended December 31, 2017 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Revenue from services $ — $ 75,625 $ 51,397 $ — $ 127,022 Cost of services — 51,244 41,985 — 93,229 Depreciation and amortization — 8,019 3,706 — 11,725 Gross profit — 16,362 5,706 — 22,068 Selling, general and administrative expenses 3,943 11,052 10,601 — 25,596 Operating (loss) income (3,943 ) 5,310 (4,895 ) — (3,528 ) Other expense, net (16,569 ) (13,453 ) (921 ) — (30,943 ) Loss before income taxes and equity in loss of affiliates (20,512 ) (8,143 ) (5,816 ) — (34,471 ) Income taxes (5 ) 2,760 1,558 — 4,313 Loss before equity in loss of affiliates (20,507 ) (10,903 ) (7,374 ) — (38,784 ) Equity in loss of affiliates (20,249 ) (7,297 ) — 27,546 — Net loss (40,756 ) (18,200 ) (7,374 ) 27,546 (38,784 ) Less: net income (loss) attributable to noncontrolling interest — 2,049 (77 ) — 1,972 Net loss attributable to SAExploration $ (40,756 ) $ (20,249 ) $ (7,297 ) $ 27,546 $ (40,756 ) Comprehensive loss $ (40,756 ) $ (18,200 ) $ (7,634 ) $ 27,546 $ (39,044 ) Less: comprehensive income (loss) attributable to noncontrolling interest — 2,049 (77 ) — 1,972 Comprehensive loss attributable to SAExploration $ (40,756 ) $ (20,249 ) $ (7,557 ) $ 27,546 $ (41,016 )
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2018 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Cash flows from operating activities: Net cash used in operating activities $ (1,853 ) $ (13,465 ) $ (13,650 ) $ — $ (28,968 ) Cash flows from investing activities: Asset purchase — (21,749 ) — — (21,749 ) Purchase of property and equipment — (1,105 ) (157 ) — (1,262 ) Proceeds from sale of property and equipment — 260 550 — 810 Investment in affiliate — (222 ) — 222 — Net cash used in (provided by) investing activities — (22,816 ) 393 222 (22,201 ) Cash flows from financing activities: Long-term debt repayments (2,860 ) (56,347 ) — — (59,207 ) Long-term debt borrowings 60,000 63,411 — — 123,411 Debt issuance costs (1,167 ) (1,548 ) — — (2,715 ) Stock issuance costs (3,174 ) — — — (3,174 ) Purchase of treasury stock (1,753 ) — — — (1,753 ) Intercompany lending (49,173 ) 35,141 14,032 — — Contribution from affiliate — — 222 (222 ) — Distribution to noncontrolling interest — (1,250 ) — — (1,250 ) Net cash provided by financing activities 1,873 39,407 14,254 (222 ) 55,312 Effect of exchange rate changes on cash, cash equivalents and restricted cash — — (334 ) — (334 ) Net change in cash, cash equivalents and restricted cash 20 3,126 663 — 3,809 Cash, cash equivalents and restricted cash at the beginning of year 8 1,097 2,549 — 3,654 Cash, cash equivalents and restricted cash at the end of year $ 28 $ 4,223 $ 3,212 $ — $ 7,463 Year Ended December 31, 2017 SAExploration Holdings, Inc. The Guarantors Other Subsidiaries Consolidating Adjustments Total Consolidated Cash flows from operating activities: Net cash provided by (used in) operating activities $ 2,750 $ 3,619 $ (6,180 ) $ (4,742 ) $ (4,553 ) Cash flows from investing activities: Purchase of property and equipment — (1,931 ) (739 ) — (2,670 ) Proceeds from sale of property and equipment — 1,850 60 — 1,910 Net cash used in investing activities — (81 ) (679 ) — (760 ) Cash flows from financing activities: Long-term debt repayments (614 ) (34,836 ) (17 ) — (35,467 ) Long-term debt borrowings — 33,401 — — 33,401 Purchase of treasury stock (113 ) — — — (113 ) Intercompany lending (4,069 ) (3,359 ) 7,428 — — Dividend payments to affiliates — — (4,742 ) 4,742 — Distribution to noncontrolling interest — (1,095 ) — — (1,095 ) Net cash (used in) provided by financing activities (4,796 ) (5,889 ) 2,669 4,742 (3,274 ) Effect of exchange rate changes on cash, cash equivalents and restricted cash — 2 243 — 245 Net change in cash, cash equivalents and restricted cash (2,046 ) (2,349 ) (3,947 ) — (8,342 ) Cash, cash equivalents and restricted cash at the beginning of year 2,054 3,446 6,496 — 11,996 Cash, cash equivalents and restricted cash at the end of year $ 8 $ 1,097 $ 2,549 $ — $ 3,654

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS - Additional Information (Details)	12 Months Ended
	Dec. 31, 2018segment
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Number of reportable segments	1

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) $ in Thousands	Sep. 14, 2018	Dec. 31, 2018customer	Dec. 31, 2017USD ($)customer	Jan. 01, 2019USD ($)	Jan. 01, 2018USD ($)
Summary of Significant Accounting Policies [Line Items]
Reverse stock split		one–for–twenty
Reverse stock split conversion ratio	0.05
Tax Accounting for Intra-entity Asset Transfers Other Than Inventory
Summary of Significant Accounting Policies [Line Items]
Cumulative effect of new accounting pronouncement			$ 294
ASU 2016–02 | Minimum | Forecast
Summary of Significant Accounting Policies [Line Items]
Right–of–use assets				$ 7,500
Lease liabilities				7,500
ASU 2016–02 | Maximum | Forecast
Summary of Significant Accounting Policies [Line Items]
Right–of–use assets				9,500
Lease liabilities				$ 9,500
Accumulated Deficit | Tax Accounting for Intra-entity Asset Transfers Other Than Inventory
Summary of Significant Accounting Policies [Line Items]
Cumulative effect of new accounting pronouncement			$ 294		$ 300
Revenue from Service
Summary of Significant Accounting Policies [Line Items]
Number of customers | customer		4	3
Customer Concentration Risk | Revenue from Service
Summary of Significant Accounting Policies [Line Items]
Concentration risk percentage		10.00%	10.00%
Customer Concentration Risk | Revenue from Service | Customer Four
Summary of Significant Accounting Policies [Line Items]
Concentration risk percentage			55.00%
Customer Concentration Risk | Revenue from Service | Customer Three
Summary of Significant Accounting Policies [Line Items]
Concentration risk percentage			75.00%

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information1 (Details)	Dec. 31, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2019-01-01
Summary of Significant Accounting Policies [Line Items]
Cancelable service contracts expected period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-01-01
Summary of Significant Accounting Policies [Line Items]
Cancelable service contracts expected period	2 years

ASSET PURCHASE - Additional Inf

ASSET PURCHASE - Additional Information (Details) - GEOK $ in Millions	1 Months Ended
	Jul. 31, 2018USD ($)
Asset Acquisition [Line Items]
Acquisition related costs	$ 18.4
Aggregate principal amount	$ 23.4
Purchase Money Facility Member
Asset Acquisition [Line Items]
Debt stated interest rate percentage	10.25%

ASSET PURCHASE - Purchase Price

ASSET PURCHASE - Purchase Price and Fair Value of Acquired Assets and Assumed Liabilities (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jul. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Asset Acquisition [Line Items]
Property and equipment		$ 1,262	$ 2,670
Net assets acquired		$ 21,749
GEOK
Asset Acquisition [Line Items]
Purchase price	$ 18,411
Transaction advisory fees and other acquisition costs	3,338
Total purchase price	21,749
Accounts receivable	8,589
Property and equipment	12,484
Intangible assets, net	3,642
Accrued liabilities	(110)
Deferred revenue	(2,856)
Net assets acquired	$ 21,749

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 117,238	$ 105,595
Accumulated depreciation and amortization	(81,904)	(72,649)
Property and equipment, net	35,334	32,946
Field Operating Equipment
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 89,962	82,295
Field Operating Equipment | Minimum
Property Plant And Equipment [Line Items]
Estimated Useful Life	3 years
Field Operating Equipment | Maximum
Property Plant And Equipment [Line Items]
Estimated Useful Life	10 years
Transportation Equipment
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 18,353	15,914
Transportation Equipment | Minimum
Property Plant And Equipment [Line Items]
Estimated Useful Life	3 years
Transportation Equipment | Maximum
Property Plant And Equipment [Line Items]
Estimated Useful Life	5 years
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 461	328
Leasehold Improvements | Minimum
Property Plant And Equipment [Line Items]
Estimated Useful Life	2 years
Leasehold Improvements | Maximum
Property Plant And Equipment [Line Items]
Estimated Useful Life	5 years
Software
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 1,976	2,065
Software | Minimum
Property Plant And Equipment [Line Items]
Estimated Useful Life	3 years
Software | Maximum
Property Plant And Equipment [Line Items]
Estimated Useful Life	5 years
Computer Equipment
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 5,584	4,055
Computer Equipment | Minimum
Property Plant And Equipment [Line Items]
Estimated Useful Life	3 years
Computer Equipment | Maximum
Property Plant And Equipment [Line Items]
Estimated Useful Life	5 years
Office Equipment
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 902	$ 938
Office Equipment | Minimum
Property Plant And Equipment [Line Items]
Estimated Useful Life	3 years
Office Equipment | Maximum
Property Plant And Equipment [Line Items]
Estimated Useful Life	10 years

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Infromation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Depreciation Expense included in cost of services	$ 11.4	$ 12
Selling, General and Administrative Expenses
Property Plant And Equipment [Line Items]
Depreciation expense	$ 0.3	$ 0.3

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Balance at beginning of year	$ 1,832	$ 1,711
Foreign currency translation adjustment	(145)	121
Balance at end of year	$ 1,687	$ 1,832

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Finite Lived Intangible Assets [Line Items]
Impairments related to goodwill	$ 0
Amortization expense	200,000	$ 100,000
Amortization expense in 2019	300,000
Amortization expense in 2020	300,000
Amortization expense in 2021	300,000
Amortization expense in 2022	300,000
Amortization expense in 2023	300,000
Amortization expense thereafter	$ 2,600,000
Minimum
Finite Lived Intangible Assets [Line Items]
Estimated useful life of intangible assets (in years)	13 years
Maximum
Finite Lived Intangible Assets [Line Items]
Estimated useful life of intangible assets (in years)	15 years

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 4,998	$ 1,403
Accumulated Amortization	(932)	(732)
Net Carrying Amount	4,066	671
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,356	1,403
Accumulated Amortization	(831)	(732)
Net Carrying Amount	525	$ 671
Technology
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	3,642
Accumulated Amortization	(101)
Net Carrying Amount	$ 3,541

LONG TERM ACCOUNTS RECEIVABLE_2

LONG TERM ACCOUNTS RECEIVABLE, NET - Additional Information (Details) $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2018USD ($)option	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, net, noncurrent		$ 52,804	$ 78,102
Tax credits certificates		89,000
Tax credit certificates monetized		17,600
Remaining tax credits certificates available for future monetization		62,300
Sale of siesmic data		3,600
Reserve for doubtful accounts	$ 19,000	$ 19,522
ALASKA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Bonds issued to pay estimated liability for Tax Credit certificates	$ 1,000,000
Number of option | option	2
ALASKA | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Estimated additional term of legal issues		18 months
ALASKA | First Option
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchase of the tax credit certificates at a discount rate	10.00%
ALASKA | Second Option
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchase of the tax credit certificates at a cost of capital	5.10%
Customer A
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for doubtful accounts		$ 19,000
Customer Concentration Risk | Customer A
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, net, noncurrent		$ 52,800

Long-term Debt, Net - Summary o

Long-term Debt, Net - Summary of Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Capital lease obligations	$ 1,234
Total debt	93,490		$ 121,293
Current portion of long-term debt	(7,837)		(995)
Total long-term debt	85,653		120,298
Credit Facility
Debt Instrument [Line Items]
Principal outstanding	12,334		5,000
Unamortized debt issuance costs	(125)		(599)
Carrying amount	12,209		4,401
Senior Loan Facility
Debt Instrument [Line Items]
Principal outstanding	29,000		29,995
6% Convertible Notes Due 2023
Debt Instrument [Line Items]
Principal outstanding	60,000	$ 60,000
Unamortized debt issuance costs	(300)
Unamortized debt discount and debt issuance costs	(15,906)
Carrying amount	44,094
10% senior secured notes due 2019
Debt Instrument [Line Items]
Principal outstanding			1,872
Unamortized debt issuance costs			(25)
Carrying amount			1,847
10% senior notes due 2019
Debt Instrument [Line Items]
Principal outstanding	6,957		85,239
Unamortized debt issuance costs	(4)		(189)
Carrying amount	$ 6,953		$ 85,050

Long-term Debt, Net - Summary_2

Long-term Debt, Net - Summary of Long-term Debt (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Sep. 30, 2018	Jul. 27, 2016
6% Convertible Notes Due 2023
Debt Instrument [Line Items]
Debt stated interest rate percentage	6.00%	6.00%	6.00%
Debt, maturity year	2023	2023
10% senior secured notes due 2019
Debt Instrument [Line Items]
Debt stated interest rate percentage	10.00%	10.00%
Debt, maturity year	2019	2019
10% senior notes due 2019
Debt Instrument [Line Items]
Debt stated interest rate percentage	10.00%	10.00%		10.00%
Debt, maturity year	2019	2019

Long-term Debt, Net - Additiona

Long-term Debt, Net - Additional Information (Details) $ / shares in Units, shares in Thousands	Jul. 27, 2016USD ($)	Jan. 31, 2018USD ($)shares	Dec. 31, 2018USD ($)Trading$ / sharesshares	Dec. 31, 2017USD ($)	Sep. 30, 2018USD ($)
Debt Instrument [Line Items]
Issuance of preferred stock (in shares) | shares			41
Gain on extinguishment of debt			$ 53,000
Payment in kind interest				$ 4,848,000
Debt instrument, covenant compliance			As of December 31, 2018, we were in compliance with these covenants
Maturities of Long–Term Debt
2019			$ 7,800,000
2020			29,400,000
2021			12,300,000
2022			0
2023			60,000,000
Credit Facility
Debt Instrument [Line Items]
Debt, face amount			$ 12,334,000	5,000,000
Debt Instrument maturity date			Aug. 31, 2021
Line of credit current borrowing capacity			$ 30,000,000
Line of credit, borrowing capacity immediately available			22,000,000
Line of credit, borrowing capacity available upon approval of lenders			$ 8,000,000
Percentage of holding by lenders in advances and commitments to avail remaining credit facility			66.67%
Debt issuance costs allocated to the equity component			$ 125,000	599,000
Credit Facility | Interest Rate Through and Including August 2020
Debt Instrument [Line Items]
Debt stated interest rate percentage			11.75%
Credit Facility | Interest Rate August 2020 Thereafter
Debt Instrument [Line Items]
Debt stated interest rate percentage			12.75%
10% senior secured notes due 2019
Debt Instrument [Line Items]
Debt, face amount				$ 1,872,000
Debt Instrument maturity date			Jul. 31, 2019
Debt stated interest rate percentage			10.00%	10.00%
Debt instrument frequency of interest payments			Interest was payable semi–annually in arrears on January 15 and July 15 of each year.
Debt issuance costs allocated to the equity component				$ 25,000
Senior Loan Facility
Debt Instrument [Line Items]
Debt, face amount			$ 29,000,000	$ 29,995,000
Debt Instrument maturity date			Jan. 31, 2020
Line of credit current borrowing capacity			$ 30,000,000
Prepayment fees			$ 30,000,000
Senior Loan Facility | Interest Rate Through And Including August 2019
Debt Instrument [Line Items]
Debt stated interest rate percentage			11.50%
Senior Loan Facility | Interest Rate Thereafter August Two Thousand And Nineteen
Debt Instrument [Line Items]
Debt stated interest rate percentage			12.50%
6% senior secured convertible notes due 2023
Debt Instrument [Line Items]
Debt, face amount			$ 60,000,000		$ 60,000,000
Debt Instrument maturity date			Sep. 26, 2023
Debt stated interest rate percentage			6.00%	6.00%	6.00%
Debt instrument maturity month and year			2023-09
Debt instrument frequency of interest payments			The 2023 Notes mature in September 2023, and interest is payable quarterly in arrears on March 15, June 15, September 15 and December 15 of each year
Debt instrument conversion, consecutive trading days | Trading			30
Debt instrument, redemption price, percentage			100.00%
Debt instrument redeemable for cash			$ 1,000
Fundamental change repurchase price			$ 1,000
Percentage of principal amount of debt redeemed			100.00%
Debt instrument principal of accrued and unpaid interest payable default percentage			100.00%
Debt issuance costs allocated to the equity component			$ 300,000
Interest expense			1,600,000
Contractual interest expense			$ 1,000,000
6% senior secured convertible notes due 2023 | Common Stock
Debt Instrument [Line Items]
Debt instrument, conversion price			173.91304
Exercise price of warrants | $ / shares			$ 0.0001
Debt instrument, conversion principal amount			$ 1,000
Conversion price per share | $ / shares			$ 5.75
Debt instrument, conversion description			The initial conversion rate is 173.91304 shares of common stock or warrants per $1,000 principal amount, representing an initial conversion price of approximately $5.75 per share
6% senior secured convertible notes due 2023 | Additional Paid-In Capital
Debt Instrument [Line Items]
Carrying amount of the equity component			$ 15,400,000
6% senior secured convertible notes due 2023 | Minimum
Debt Instrument [Line Items]
Debt instrument, conversion price			1.50
Debt instrument principal Percentage			25.00%
6% senior secured convertible notes due 2023 | Maximum
Debt Instrument [Line Items]
Debt instrument conversion trading days | Trading			20
10% senior notes due 2019
Debt Instrument [Line Items]
Debt, face amount			$ 6,957,000	$ 85,239,000
Debt Instrument maturity date	Sep. 30, 2019
Debt stated interest rate percentage	10.00%		10.00%	10.00%
Debt instrument frequency of interest payments			The Senior Notes mature in September 2019, and interest is payable quarterly in arrears on January 15, April 15, July 15 and October 15 of each year
Debt instrument redeemable for cash	$ 35,000,000
Percentage of principal amount of debt redeemed	100.00%
Debt instrument principal Percentage	25.00%
Debt instrument principal of accrued and unpaid interest payable default percentage	100.00%
Debt issuance costs allocated to the equity component			$ 4,000	$ 189,000
Debt interest rate premium over stated percentage	1.00%
Payment in kind interest				$ 4,800,000
Secured Debt | 10% senior notes due 2019 | Change in Control Redemption | Change of Control
Debt Instrument [Line Items]
Debt instrument, redemption price, percentage	101.00%
Restructuring Support Agreement | Supporting Holders | Secured Debt | 10% senior notes due 2019
Debt Instrument [Line Items]
Percentage of par value of debt owned by holders		85.00%
Exchange Offer | Senior Notes and Senior Secured Notes
Debt Instrument [Line Items]
Gain on extinguishment of debt		$ 100,000
Exchange Offer | Secured Debt | 10% senior secured notes due 2019
Debt Instrument [Line Items]
Debt, face amount		7,000,000
Exchange Offer | Secured Debt | 10% senior notes due 2019
Debt Instrument [Line Items]
Debt, face amount		$ 78,000,000
Exchange Offer | Secured Debt | Common Stock | Senior Notes and Senior Secured Notes
Debt Instrument [Line Items]
Issuance of preferred stock (in shares) | shares		40
Exchange Offer | Secured Debt | Series A Preferred Stock | Senior Notes and Senior Secured Notes
Debt Instrument [Line Items]
Issuance of preferred stock (in shares) | shares		30
Exchange Offer | Secured Debt | Series B Preferred Stock | Senior Notes and Senior Secured Notes
Debt Instrument [Line Items]
Issuance of preferred stock (in shares) | shares		900
Exchange Offer | Secured Debt | Series C Warrants | Senior Notes and Senior Secured Notes
Debt Instrument [Line Items]
Issuance of preferred stock (in shares) | shares		8,300

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Rent expense	$ 5.4	$ 4.7
2019	4.6
2020	2.9
2021	1.4
2022	1.1
2023	0.9
Thereafter	$ 1.1

WARRANTS (Details)

WARRANTS (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended		9 Months Ended	12 Months Ended
	Mar. 31, 2018	Jan. 31, 2018	Sep. 30, 2018	Dec. 31, 2018
Class Of Warrant Or Right [Line Items]
Exercise period of warrants				30 days
Issuance of preferred stock (in shares)				41,000
Derecognized amount of Series D preferred stock at conversion	$ 23		$ 54
Series A and B Preferred Stocks
Class Of Warrant Or Right [Line Items]
Number of warrants issued (in shares)				200,000
Number of common stock purchase for each warrant				0.05
Series A and B Preferred Stocks | Exchange | Participant Holders | Second Lien Notes and Senior Secured Notes | Secured Debt
Class Of Warrant Or Right [Line Items]
Conversion of stock, maximum percentage of ownership after transaction		10.00%
Series A and B Preferred Stocks | Exchange | Participant Holders | Second Lien Notes and Senior Secured Notes | Secured Debt
Class Of Warrant Or Right [Line Items]
Conversion of stock, maximum percentage of ownership after transaction	10.00%		10.00%
Series A and B Preferred Stocks | Minimum
Class Of Warrant Or Right [Line Items]
Exercise price of warrants (in dollars per share)				$ 10.30
Series A and B Preferred Stocks | Maximum
Class Of Warrant Or Right [Line Items]
Exercise price of warrants (in dollars per share)				$ 12.88
Series C Warrants | Exchange | Second Lien Notes and Senior Secured Notes | Secured Debt
Class Of Warrant Or Right [Line Items]
Number of common stock purchase for each warrant		0.05
Issuance of preferred stock (in shares)		8,300,000		4,800,000
Series C Warrants | Exchange | Second Lien Notes and Senior Secured Notes | Secured Debt
Class Of Warrant Or Right [Line Items]
Number of warrants exercised				400,000
Number of warrants outstanding				7,900,000
Series C Warrants | Exchange | Participant Holders | Second Lien Notes and Senior Secured Notes | Secured Debt
Class Of Warrant Or Right [Line Items]
Exercise price of warrants (in dollars per share)		$ 0.0001
Series D Warrants | Exchange | Second Lien Notes and Senior Secured Notes | Secured Debt
Class Of Warrant Or Right [Line Items]
Exercise price of warrants (in dollars per share)	$ 0.0001
Number of common stock purchase for each warrant	0.05
Issuance of preferred stock (in shares)				0
Number of warrants exercised				2,400,000
Number of warrants outstanding	14,100,000			11,700,000
Number of preferred stock convertible shares to be issued in conversion (in shares)	14,100,000
Series D Warrants | Exchange | Participant Holders | Second Lien Notes and Senior Secured Notes | Secured Debt
Class Of Warrant Or Right [Line Items]
Exercise price of warrants (in dollars per share)	$ 0.0001
Series E Warrants | Exchange | Second Lien Notes and Senior Secured Notes | Secured Debt
Class Of Warrant Or Right [Line Items]
Exercise price of warrants (in dollars per share)			$ 0.0001
Number of common stock purchase for each warrant			0.05
Number of warrants exercised				27,000,000
Number of warrants outstanding			94,800,000	67,800,000
Number of preferred stock convertible shares to be issued in conversion (in shares)			94,800,000
Series E Warrants | Exchange | Participant Holders | Second Lien Notes and Senior Secured Notes | Secured Debt
Class Of Warrant Or Right [Line Items]
Exercise price of warrants (in dollars per share)			$ 0.0001

STOCKHOLDERS' EQUITY - Addition

STOCKHOLDERS' EQUITY - Additional Information (Details)	Jan. 31, 2018shares	Jan. 31, 2018shares	Dec. 31, 2018USD ($)$ / sharesshares	Sep. 30, 2018$ / sharesshares	Mar. 31, 2018$ / sharesshares
Class of Stock [Line Items]
Preferred stock, authorized shares (in shares)			1,000,000
Preferred stock, par value (USD per share) | $ / shares			$ 0.0001
Common stock, authorized shares (in shares)			40,000,000
Common stock, par value (USD per share) | $ / shares			$ 0.0001
Series A Preferred Stock
Class of Stock [Line Items]
Preferred stock, shares issued (in shares)			0
Preferred dividends paid-in-kind | $			$ 1,600,000
Preferred stock, shares outstanding (in shares)			0
Series B Preferred Stock
Class of Stock [Line Items]
Preferred stock, shares issued (in shares)			0
Preferred stock, shares outstanding (in shares)			0
Exchange | Series A Preferred Stock | Second Lien Notes and Senior Secured Notes | Secured Debt
Class of Stock [Line Items]
Preferred stock conversion ratio	163.573
Conversion of warrants into common stock ratio (in shares)	163.573	163.573
Value of shares issued | $			$ 62,000
Stock issuance costs | $			3,600
Discount on Series A preferred stock issued in debt exchange | $			$ 62,000,000
Exchange | Series A Preferred Stock | Participant Holders
Class of Stock [Line Items]
Preferred stock, shares issued (in shares)	30,000	30,000
Dividend percentage on convertible preferred stock	8.00%
Exchange | Common Stock at Par Value | Second Lien Notes and Senior Secured Notes | Secured Debt
Class of Stock [Line Items]
Preferred stock conversion ratio		1.08689
Number of preferred stock convertible shares to be issued in conversion (in shares)				700,000	200,000
Exchange | Series E Warrants | Second Lien Notes and Senior Secured Notes | Secured Debt
Class of Stock [Line Items]
Number of preferred stock convertible shares to be issued in conversion (in shares)				94,800,000
Number of warrants outstanding			67,800,000	94,800,000
Exercise price of warrants (in dollars per share) | $ / shares				$ 0.0001
Exchange | Series E Warrants | Participant Holders | Second Lien Notes and Senior Secured Notes | Secured Debt
Class of Stock [Line Items]
Exercise price of warrants (in dollars per share) | $ / shares				$ 0.0001
Exchange | Series B Preferred Stock | Second Lien Notes and Senior Secured Notes | Secured Debt
Class of Stock [Line Items]
Value of shares issued | $			$ 10,800,000
Discount on Series A preferred stock issued in debt exchange | $			$ 10,800,000
Exchange | Series B Preferred Stock | Participant Holders | Second Lien Notes and Senior Secured Notes | Secured Debt
Class of Stock [Line Items]
Preferred stock, shares issued (in shares)	900,000	900,000
Exchange | Series D Warrants | Second Lien Notes and Senior Secured Notes | Secured Debt
Class of Stock [Line Items]
Conversion of warrants into common stock ratio (in shares)	1.08689	1.08689
Number of preferred stock convertible shares to be issued in conversion (in shares)					14,100,000
Number of warrants outstanding			11,700,000		14,100,000
Exercise price of warrants (in dollars per share) | $ / shares					$ 0.0001
Exchange | Series D Warrants | Participant Holders | Second Lien Notes and Senior Secured Notes | Secured Debt
Class of Stock [Line Items]
Exercise price of warrants (in dollars per share) | $ / shares					$ 0.0001

STOCKHOLDERS' EQUITY - Schedule

STOCKHOLDERS' EQUITY - Schedule of Changes in Number of Shares Outstanding (Details) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Shares issued:
Balance at beginning of year	473,000	470,000
Issue of shares upon vesting of restricted stock units	268,000	3,000
Issue of shares on exercises of stock options	16,000
Issue of shares in the Exchange	41,000
Balance as of end of year	3,211,000	473,000
Shares held as treasury stock:
Balance at beginning of year	1,901
Purchase of treasury stock	109,000	2,000
Balance as of end of year	111,245	1,901
Shares outstanding as of end of year	3,100,496	471,177
Series A Preferred Stock
Shares issued:
Issue of shares on the conversion of preferred stock	704,000
Series B Preferred Stock
Shares issued:
Issue of shares on the conversion of preferred stock	225,000
Series C Warrants
Shares issued:
Issue of shares on exercises of warrants	16,000
Series D Warrants
Shares issued:
Issue of shares on exercises of warrants	117,000
Series E Warrants
Shares issued:
Issue of shares on exercises of warrants	1,351,000

VARIABLE INTEREST ENTITIES (Det

VARIABLE INTEREST ENTITIES (Details)	12 Months Ended
	Dec. 31, 2018
Schedule of Equity Method Investments [Line Items]
Variable interest entity, ownership percentage	49.00%
Kuukpik
Schedule of Equity Method Investments [Line Items]
Gross revenue percentage received by joint venture	10.00%
Joint venture contract expiration period	2020-12

REVENUE FROM SERVICES - Changes

REVENUE FROM SERVICES - Changes in Deferred Costs on Contracts (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Revenue From Contract With Customer [Abstract]
Balance at beginning of year	$ 1,780
Fulfillment costs incurred	9,047
Amortization of fulfillment costs	(7,110)
Balance at end of year	$ 3,717

REVENUE FROM SERVICES - Chang_2

REVENUE FROM SERVICES - Changes in Deferred Revenue (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Revenue From Contract With Customer [Abstract]
Balance at beginning of year	$ 1,477
Acquired from GEOK	2,856
Cash received, excluding amounts recognized as revenue from services	6,521
Amounts recognized as revenue from services	(6,556)
Balance at end of year	$ 4,298

REVENUE FROM SERVICES - Disaggr

REVENUE FROM SERVICES - Disaggregated Revenues (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Disaggregation of Revenue [Line Items]
Revenue from services	$ 94,604
turnkey - fixed price agreement with fixed fee
Disaggregation of Revenue [Line Items]
Revenue from services	84,442
Term - fixed hourly, daily or monthly fee
Disaggregation of Revenue [Line Items]
Revenue from services	10,162
North America
Disaggregation of Revenue [Line Items]
Revenue from services	66,467
North America | turnkey - fixed price agreement with fixed fee
Disaggregation of Revenue [Line Items]
Revenue from services	58,184
North America | Term - fixed hourly, daily or monthly fee
Disaggregation of Revenue [Line Items]
Revenue from services	8,283
South America
Disaggregation of Revenue [Line Items]
Revenue from services	23,324
South America | turnkey - fixed price agreement with fixed fee
Disaggregation of Revenue [Line Items]
Revenue from services	22,412
South America | Term - fixed hourly, daily or monthly fee
Disaggregation of Revenue [Line Items]
Revenue from services	912
Asia Pacific
Disaggregation of Revenue [Line Items]
Revenue from services	4,813
Asia Pacific | turnkey - fixed price agreement with fixed fee
Disaggregation of Revenue [Line Items]
Revenue from services	3,846
Asia Pacific | Term - fixed hourly, daily or monthly fee
Disaggregation of Revenue [Line Items]
Revenue from services	$ 967

REVENUE FROM SERVICES - Remaini

REVENUE FROM SERVICES - Remaining Performance Obligations (Details) $ in Millions	Dec. 31, 2018USD ($)
Revenue From Contract With Customer [Abstract]
Revenue, remaining performance obligation	$ 184.9

REVENUE FROM SERVICES - Remai_2

REVENUE FROM SERVICES - Remaining Performance Obligations (Details 1)	Dec. 31, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2019-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation percentage	99.00%
Revenue, remaining performance obligation, expected period of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation percentage	1.00%
Revenue, remaining performance obligation, expected period of satisfaction	2 years

EQUITY-BASED COMPENSATION - Add

EQUITY-BASED COMPENSATION - Additional Information (Details)	1 Months Ended		12 Months Ended
	Aug. 31, 2018USD ($)	Jan. 31, 2018USD ($)	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)shares	Dec. 31, 2016installment
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense			$ 10,100,000	$ 1,900,000
NQSOs
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Fair value of options vested in period			$ 800,000	$ 400,000
NQSOs | Senior Management
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Contractual terms					10 years
Number of equal annual installments for award vesting | installment					3
Options granted in period (in shares) | shares			0	0
Share-based compensation expense		$ 300,000
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense		$ 600,000
Fair value of RSUs granted			$ 14,200,000	$ 0
Fair value of RSUs vested			5,300,000	$ 300,000
Unrecognized compensation costs related to unvested RSUs			$ 5,100,000
Weighted average period of unrecognized compensation cost to recognize			2 years 1 month 6 days
Vested and not yet settled (in shares) | shares			100,000
Restricted Stock Units (RSUs) | Senior Management
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	$ 5,100,000
Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Number of shares authorized (in shares) | shares			2,800,000
Number of shares available for grant | shares			2,100,000

EQUITY-BASED COMPENSATION - Sum

EQUITY-BASED COMPENSATION - Summary of NQSOs Activity (Details)	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Number of Options
Exercised (in shares)	(16,000)
NQSOs
Number of Options
Outstanding at beginning of period (in shares)	15,575
Exercised (in shares)	(15,575)
Weighted Average Exercise Price
Outstanding at the beginning of period (usd per share) | $ / shares	$ 203.80
Exercised (usd per share) | $ / shares	$ 203.80

EQUITY-BASED COMPENSATION - Sch

EQUITY-BASED COMPENSATION - Schedule of RSUs Activity (Details) - Restricted Stock Units (RSUs)	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Number of shares
Nonvested at beginning of period (in shares) | shares	10,383
Granted (in shares) | shares	622,274
Vested (in shares) | shares	(373,740)
Nonvested at end of period (in shares) | shares	258,917
Weighted Average Grant Date Fair Value
Nonvested at beginning of period (usd per share) | $ / shares	$ 157
Granted (usd per share) | $ / shares	22.78
Vested (usd per share) | $ / shares	23.86
Nonvested at end of period (usd per share) | $ / shares	$ 26.60

EMPLOYEE BENEFITS PLANS (Detail

EMPLOYEE BENEFITS PLANS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
401(k) Plan | U.S. Operations
Defined Contribution Plan Disclosure [Line Items]
Employer matching contributions	$ 0	$ 0
Expenses related to benefit plans	0	0
Retirement Registered Saving Plan | Canadian Operations
Defined Contribution Plan Disclosure [Line Items]
Employer matching contributions	0	0
Expenses related to benefit plans	$ 0	$ 0

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details)	12 Months Ended
	Dec. 31, 2018USD ($)Country	Dec. 31, 2017USD ($)
Operating Loss Carryforwards [Line Items]
Federal statutory corprorate rate	21.00%	35.00%
Tax cuts and jobs act of 2017, change in tax rate, provisional income tax benefit		$ 8,300,000
Additional Income Tax Benefit	$ 0
Foreign tax credits carryforwards	$ 1,400,000
Foreign tax credit carryforwards beginning expiration period	2022
Other tax credits carryforwards	$ 900,000
Tax credit carryforwards expiration period	2038
Deferred tax assets valuation allowances	$ 44,233,000	22,651,000
Operating loss carryforwards	36,727,000	22,404,000
Deferred taxes provided for earnings of foreign subsidiaries	0
Unrecognized tax benefits related to uncertain tax positions	169,000	$ 192,000
Change in unrecognizsd tax benefits	$ 0
Number of countries involved in business operations | Country	15
U.S. Federal
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 98,900,000
Operating loss carryforwards beginning expiration period	2034
Tax credit carryforward valuation allowances	$ 2,200,000
Other net operating loss valuation allowances	4,800,000
Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss valuation allowances	11,200,000
Operating loss carryforwards	$ 1,300,000

INCOME TAXES - Provision for In

INCOME TAXES - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Current:
U.S.	$ 0	$ 0
Foreign	(190)	3,783
Total current	(190)	3,783
Deferred:
U.S.	0	0
Foreign	2,614	530
Total deferred	2,614	530
Provision for income taxes	$ 2,424	$ 4,313

INCOME TAXES - Schedule of Geog

INCOME TAXES - Schedule of Geographical Sources of Loss Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax [Line Items]
Loss before income taxes	$ (80,271)	$ (34,471)
U.S. Federal
Income Tax [Line Items]
Loss before income taxes	(64,599)	(33,327)
Foreign
Income Tax [Line Items]
Loss before income taxes	$ (15,672)	$ (1,144)

INCOME TAXES - Summary of Provi

INCOME TAXES - Summary of Provision for Income Taxes Differs from U.S. Statutory Income Tax Rate to Loss Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Taxes at the U.S. federal statutory income tax rate	$ (16,857)	$ (12,065)
Change in federal statutory income tax rate		8,272
Nondeductible expenses	3,134	1,398
Change in valuation allowance	21,579	5,299
Effect of foreign operations	(1,654)	1,865
Effect of U.S. operations	(3,778)
Other		(456)
Provision for income taxes	$ 2,424	$ 4,313

INCOME TAXES - Schedule of Tax

INCOME TAXES - Schedule of Tax Effects of Temporary Differences and Net Operating Losses ("NOL") (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Operating loss carryforwards	$ 36,727	$ 22,404
Other accrued expenses	6,161	2,226
Tax credit carryforwards	2,240	2,087
Other	3,917	1,537
Total deferred tax asset	49,045	28,254
Valuation allowance	(44,233)	(22,651)
Total deferred tax asset, net	4,812	5,603
Deferred tax liabilities:
Property and equipment	(1,822)	(671)
Intangible assets	(975)	(340)
Total deferred tax liabilities	(2,797)	(1,011)
Net deferred tax asset	$ 2,015	$ 4,592

INCOME TAXES - Unrecognized Tax

INCOME TAXES - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 192
Additions for tax positions taken in prior years	(23)
Additions for tax positions taken in prior years		$ 192
Balance at end of year	$ 169	$ 192

LOSS PER COMMON SHARE - Computa

LOSS PER COMMON SHARE - Computation of Basic and Diluted Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share Diluted [Line Items]
Net loss attributable to SAExploration	$ (83,600)	$ (40,756)
Loss available to common stockholders of SAExploration	$ (136,600)
Weighted average common shares outstanding (basic and diluted)	1,336	469
Loss per share available to common stockholders of SAExploration (basic and diluted)	$ (102.25)	$ (86.90)
Potentially anti-dilutive shares excluded from diluted loss available to common stockholders of SAExploration	15,083	26
Series A and B Preferred Stocks
Earnings Per Share Diluted [Line Items]
Amortization of discount on Series A and Series B preferred stock	$ (72,762)
Series A Preferred Stock
Earnings Per Share Diluted [Line Items]
Accretion of Series A preferred stock to redemption value	21,376
Dividends	$ (1,614)

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Level 3 | 2023 Notes and Senior Notes | Estimated Fair Value
Fair Value Net Derivative Asset Liability Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair value of long-term debt	$ 50.7
Level 3 | 2023 Notes and Senior Notes | Carrying Value
Fair Value Net Derivative Asset Liability Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Long-term debt	$ 51
Level 2 | Senior Notes and Senior Secured Notes | Estimated Fair Value
Fair Value Net Derivative Asset Liability Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair value of long-term debt		$ 32.3
Level 2 | Senior Notes and Senior Secured Notes | Carrying Value
Fair Value Net Derivative Asset Liability Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Long-term debt		$ 86.9

OTHER SUPPLEMENTAL INFORMATIO_2

OTHER SUPPLEMENTAL INFORMATION - Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Cash and cash equivalents	$ 7,192	$ 3,613
Restricted cash	271	41
Total cash, cash equivalents and restricted cash	$ 7,463	$ 3,654	$ 11,996

OTHER SUPPLEMENTAL INFORMATIO_3

OTHER SUPPLEMENTAL INFORMATION - Total Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Trade receivables	$ 95,219	$ 82,115
Other receivables	1,977	2,104
Total accounts receivable	97,196	84,219
Less: allowance for doubtful accounts	(19,533)	(12)
Total accounts receivable, net	77,663	84,207
Current accounts receivable, net	24,859	6,105
Long-term accounts receivable, net	$ 52,804	$ 78,102

OTHER SUPPLEMENTAL INFORMATIO_4

OTHER SUPPLEMENTAL INFORMATION - Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Accrued payroll liabilities	$ 3,622	$ 2,781
Accrued interest	306	1,877
Other accrued liabilities	6,570	1,653
Total accrued liabilities	$ 10,498	$ 6,311

OTHER SUPPLEMENTAL INFORMATIO_5

OTHER SUPPLEMENTAL INFORMATION - Supplemental Cash Flows Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Cash paid for interest	$ 9,412	$ 6,154
Cash paid for income taxes	$ 2,487	$ 7,668

OTHER SUPPLEMENTAL INFORMATIO_6

OTHER SUPPLEMENTAL INFORMATION - Noncash Transactions (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Costs to issue stock included in prepaid expenses and other current assets	$ 1,442
Costs for additions to property and equipment acquired in a capital lease	$ 1,504
Costs for additions to property and equipment in accounts payable		$ 49
Costs to issue debt included in accounts payable		$ 550

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Common stock, outstanding shares (in shares)	3,100,496	471,177
SSI | Chief Executive Officer
Related Party Transaction [Line Items]
Common stock, outstanding shares (in shares)	1,350
SSI | Chief Executive Officer | Credit Facility
Related Party Transaction [Line Items]
Maximum borrowing capacity	$ 800,000
SSI | Chief Executive Officer | Senior Loan Facility
Related Party Transaction [Line Items]
Borrowings under credit facility	600,000
SSI | Chief Executive Officer | 6% senior secured convertible notes due 2023
Related Party Transaction [Line Items]
Borrowings under credit facility	$ 1,000,000
CLCH LLC | Chief Executive Officer
Related Party Transaction [Line Items]
Common stock, outstanding shares (in shares)	1,201

GEOGRAPHIC AND RELATED INFORM_3

GEOGRAPHIC AND RELATED INFORMATION - Revenues and Identifiable Assets by Geographic Areas (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services	$ 94,604	$ 127,022
Identifiable Assets	43,802	40,983
United States
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services	45,657	40,504
Identifiable Assets	39,068	33,647
Canada
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services	20,810	14,459
Identifiable Assets	3,888	3,625
North America
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services	66,467	54,963
Identifiable Assets	42,956	37,272
Colombia
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services	22,443	30,268
Identifiable Assets	185	1,396
Other
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services	881	2,404
Identifiable Assets	62	1,844
South America
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services	23,324	32,672
Identifiable Assets	247	3,240
New Zealand
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services		4,266
Other
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services	4,813
Identifiable Assets	599	471
Asia Pacific
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services	4,813	4,266
Identifiable Assets	$ 599	471
Nigeria
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services		35,121
West Africa
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue from services		$ 35,121

SUPPLEMENTAL GUARANTOR INFORM_3

SUPPLEMENTAL GUARANTOR INFORMATION - Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 7,192	$ 3,613
Restricted cash	271	41
Accounts receivable, net	24,859	6,105
Deferred costs on contracts	3,717	1,780
Prepaid expenses and other current assets	2,813	6,722
Total current assets	38,852	18,261
Property and equipment, net	35,334	32,946
Goodwill	1,687	1,832	$ 1,711
Intangible assets, net	4,066	671
Accounts receivable, net, noncurrent	52,804	78,102
Deferred income taxes	2,015	4,592
Other assets	2,715	5,534
Total assets	137,473	141,938
Current liabilities:
Accounts payable	10,103	4,551
Accrued liabilities	10,498	6,311
Income and other taxes payable	3,331	7,887
Current portion of long-term debt	7,837	995
Deferred revenue	4,298	1,477
Total current liabilities	36,067	21,221
Long-term debt	85,653	120,298
Other long-term liabilities	380	608
Stockholders' equity (deficit):
Common stock, 3,100,496 and 471,177 shares outstanding, respectively	0	0
Additional paid-in capital	232,661	133,742
(Accumulated deficit) retained earnings	(216,612)	(133,306)
Accumulated other comprehensive loss	(3,035)	(5,082)
Treasury stock, at cost, 111,245 and 1,901 shares, respectively	(1,866)	(113)
SAExploration stockholders’ equity (deficit)	11,148	(4,759)
Noncontrolling interest	4,225	4,570
Total stockholders’ equity (deficit)	15,373	(189)	$ 38,061
Total liabilities and stockholders’ equity (deficit)	137,473	141,938
SAExploration Holdings, Inc.
Current assets:
Cash and cash equivalents	28	8
Prepaid expenses and other current assets	63	3,162
Total current assets	91	3,170
Investment in subsidiaries	(101,642)	(32,901)
Intercompany receivables	183,675	134,502
Other assets	2,448	5,352
Total assets	84,572	110,123
Current liabilities:
Accounts payable	289	1,782
Accrued liabilities	906	1,885
Income and other taxes payable	210	10
Current portion of long-term debt	6,953	995
Total current liabilities	8,358	4,672
Long-term debt	73,094	115,897
Other long-term liabilities	300	300
Stockholders' equity (deficit):
Additional paid-in capital	232,661	133,742
(Accumulated deficit) retained earnings	(227,975)	(144,375)
Treasury stock, at cost, 111,245 and 1,901 shares, respectively	(1,866)	(113)
SAExploration stockholders’ equity (deficit)	2,820	(10,746)
Total stockholders’ equity (deficit)	2,820	(10,746)
Total liabilities and stockholders’ equity (deficit)	84,572	110,123
The Guarantors
Current assets:
Cash and cash equivalents	4,223	1,097
Accounts receivable, net	16,520	322
Deferred costs on contracts	3,491	144
Prepaid expenses and other current assets	460	240
Total current assets	24,694	1,803
Property and equipment, net	32,839	28,143
Investment in subsidiaries	33,628	51,210
Intangible assets, net	3,541
Accounts receivable, net, noncurrent	52,804	78,102
Other assets	239	150
Total assets	147,745	159,408
Current liabilities:
Accounts payable	6,572	590
Accrued liabilities	6,761	2,223
Income and other taxes payable	359	24
Current portion of long-term debt	884
Deferred revenue	4,298
Total current liabilities	18,874	2,837
Intercompany payables	126,678	93,200
Long-term debt	12,559	4,401
Other long-term liabilities		250
Stockholders' equity (deficit):
Additional paid-in capital	43,861	43,861
(Accumulated deficit) retained earnings	(58,452)	10,289
SAExploration stockholders’ equity (deficit)	(14,591)	54,150
Noncontrolling interest	4,225	4,570
Total stockholders’ equity (deficit)	(10,366)	58,720
Total liabilities and stockholders’ equity (deficit)	147,745	159,408
Other Subsidiaries
Current assets:
Cash and cash equivalents	2,941	2,508
Restricted cash	271	41
Accounts receivable, net	8,339	5,783
Deferred costs on contracts	226	1,636
Prepaid expenses and other current assets	2,290	3,320
Total current assets	14,067	13,288
Property and equipment, net	2,495	4,803
Investment in subsidiaries	7,499	7,500
Goodwill	1,687	1,832
Intangible assets, net	525	671
Deferred income taxes	2,015	4,592
Other assets	28	32
Total assets	28,316	32,718
Current liabilities:
Accounts payable	3,242	2,179
Accrued liabilities	2,831	2,203
Income and other taxes payable	2,762	7,853
Deferred revenue		1,477
Total current liabilities	8,835	13,712
Intercompany payables	56,998	41,302
Other long-term liabilities	80	58
Stockholders' equity (deficit):
Common stock, 3,100,496 and 471,177 shares outstanding, respectively	168
Additional paid-in capital	22,109	22,057
(Accumulated deficit) retained earnings	(56,839)	(39,329)
Accumulated other comprehensive loss	(3,035)	(5,082)
SAExploration stockholders’ equity (deficit)	(37,597)	(22,354)
Total stockholders’ equity (deficit)	(37,597)	(22,354)
Total liabilities and stockholders’ equity (deficit)	28,316	32,718
Consolidating Adjustments
Current assets:
Investment in subsidiaries	60,515	(25,809)
Intercompany receivables	(183,675)	(134,502)
Total assets	(123,160)	(160,311)
Current liabilities:
Intercompany payables	(183,676)	(134,502)
Stockholders' equity (deficit):
Common stock, 3,100,496 and 471,177 shares outstanding, respectively	(168)
Additional paid-in capital	(65,970)	(65,918)
(Accumulated deficit) retained earnings	126,654	40,109
SAExploration stockholders’ equity (deficit)	60,516	(25,809)
Total stockholders’ equity (deficit)	60,516	(25,809)
Total liabilities and stockholders’ equity (deficit)	$ (123,160)	$ (160,311)

SUPPLEMENTAL GUARANTOR INFORM_4

SUPPLEMENTAL GUARANTOR INFORMATION - Condensed Consolidated Income Statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Condensed Income Statements Captions [Line Items]
Revenue from services	$ 94,604	$ 127,022
Type of Revenue [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Cost of services	$ 86,065	$ 93,229
Type of Cost, Good or Service [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Depreciation and amortization	$ 11,111	$ 11,725
Gross (loss) profit	(2,572)	22,068
Selling, general and administrative expenses	59,933	25,596
Operating loss	(62,505)	(3,528)
Other income (expense), net	(17,766)	(30,943)
Loss before income taxes	(80,271)	(34,471)
Income taxes	2,424	4,313
Loss before equity in loss of affiliates	(82,695)	(38,784)
Net loss	(82,695)	(38,784)
Less: net income (loss) attributable to noncontrolling interest	905	1,972
Net loss attributable to SAExploration	(83,600)	(40,756)
Comprehensive loss	(80,648)	(39,044)
Less: comprehensive income attributable to noncontrolling interest	905	1,972
Comprehensive loss attributable to SAExploration	$ (81,553)	$ (41,016)
SAExploration Holdings, Inc.
Condensed Income Statements Captions [Line Items]
Type of Revenue [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Type of Cost, Good or Service [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Selling, general and administrative expenses	$ 14,743	$ 3,943
Operating loss	(14,743)	(3,943)
Other income (expense), net	53	(16,569)
Loss before income taxes	(14,690)	(20,512)
Income taxes	169	(5)
Loss before equity in loss of affiliates	(14,859)	(20,507)
Equity in loss of affiliates	(68,741)	(20,249)
Net loss	(83,600)	(40,756)
Net loss attributable to SAExploration	(83,600)	(40,756)
Comprehensive loss	(83,600)	(40,756)
Comprehensive loss attributable to SAExploration	(83,600)	(40,756)
The Guarantors
Condensed Income Statements Captions [Line Items]
Revenue from services	$ 48,346	$ 75,625
Type of Revenue [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Cost of services	$ 42,284	$ 51,244
Type of Cost, Good or Service [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Depreciation and amortization	$ 8,247	$ 8,019
Gross (loss) profit	(2,185)	16,362
Selling, general and administrative expenses	34,221	11,052
Operating loss	(36,406)	5,310
Other income (expense), net	(13,483)	(13,453)
Loss before income taxes	(49,889)	(8,143)
Income taxes	143	2,760
Loss before equity in loss of affiliates	(50,032)	(10,903)
Equity in loss of affiliates	(17,804)	(7,297)
Net loss	(67,836)	(18,200)
Less: net income (loss) attributable to noncontrolling interest	905	2,049
Net loss attributable to SAExploration	(68,741)	(20,249)
Comprehensive loss	(67,836)	(18,200)
Less: comprehensive income attributable to noncontrolling interest	905	2,049
Comprehensive loss attributable to SAExploration	(68,741)	(20,249)
Other Subsidiaries
Condensed Income Statements Captions [Line Items]
Revenue from services	$ 46,258	$ 51,397
Type of Revenue [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Cost of services	$ 43,781	$ 41,985
Type of Cost, Good or Service [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Depreciation and amortization	$ 2,864	$ 3,706
Gross (loss) profit	(387)	5,706
Selling, general and administrative expenses	10,969	10,601
Operating loss	(11,356)	(4,895)
Other income (expense), net	(4,336)	(921)
Loss before income taxes	(15,692)	(5,816)
Income taxes	2,112	1,558
Loss before equity in loss of affiliates	(17,804)	(7,374)
Net loss	(17,804)	(7,374)
Less: net income (loss) attributable to noncontrolling interest		(77)
Net loss attributable to SAExploration	(17,804)	(7,297)
Comprehensive loss	(15,757)	(7,634)
Less: comprehensive income attributable to noncontrolling interest		(77)
Comprehensive loss attributable to SAExploration	$ (15,757)	$ (7,557)
Consolidating Adjustments
Condensed Income Statements Captions [Line Items]
Type of Revenue [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Type of Cost, Good or Service [Extensible List]	us-gaap:ServiceMember	us-gaap:ServiceMember
Equity in loss of affiliates	$ 86,545	$ 27,546
Net loss	86,545	27,546
Net loss attributable to SAExploration	86,545	27,546
Comprehensive loss	86,545	27,546
Comprehensive loss attributable to SAExploration	$ 86,545	$ 27,546

SUPPLEMENTAL GUARANTOR INFORM_5

SUPPLEMENTAL GUARANTOR INFORMATION - Condensed Consolidated Statement of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net cash used in operating activities	$ (28,968)	$ (4,553)
Cash flows from investing activities:
Asset purchase	(21,749)
Purchase of property and equipment	(1,262)	(2,670)
Proceeds from sale of property and equipment	810	1,910
Net cash used in investing activities	(22,201)	(760)
Cash flows from financing activities:
Long-term debt repayments	(59,207)	(35,467)
Long-term debt borrowings	123,411	33,401
Debt issuance costs	(2,715)
Stock issuance costs	(3,174)
Purchase of treasury stock	(1,753)	(113)
Distribution to noncontrolling interest	(1,250)	(1,095)
Net cash provided by (used in) financing activities	55,312	(3,274)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(334)	245
Net change in cash, cash equivalents and restricted cash	3,809	(8,342)
Cash, cash equivalents and restricted cash at the beginning of year	3,654	11,996
Cash, cash equivalents and restricted cash at the end of year	7,463	3,654
SAExploration Holdings, Inc.
Cash flows from operating activities:
Net cash used in operating activities	(1,853)	2,750
Cash flows from financing activities:
Long-term debt repayments	(2,860)	(614)
Long-term debt borrowings	60,000
Debt issuance costs	(1,167)
Stock issuance costs	(3,174)
Purchase of treasury stock	(1,753)	(113)
Intercompany lending	(49,173)	(4,069)
Net cash provided by (used in) financing activities	1,873	(4,796)
Net change in cash, cash equivalents and restricted cash	20	(2,046)
Cash, cash equivalents and restricted cash at the beginning of year	8	2,054
Cash, cash equivalents and restricted cash at the end of year	28	8
The Guarantors
Cash flows from operating activities:
Net cash used in operating activities	(13,465)	3,619
Cash flows from investing activities:
Asset purchase	(21,749)
Purchase of property and equipment	(1,105)	(1,931)
Proceeds from sale of property and equipment	260	1,850
Investment in affiliate	(222)
Net cash used in investing activities	(22,816)	(81)
Cash flows from financing activities:
Long-term debt repayments	(56,347)	(34,836)
Long-term debt borrowings	63,411	33,401
Debt issuance costs	(1,548)
Intercompany lending	35,141	(3,359)
Distribution to noncontrolling interest	(1,250)	(1,095)
Net cash provided by (used in) financing activities	39,407	(5,889)
Effect of exchange rate changes on cash, cash equivalents and restricted cash		2
Net change in cash, cash equivalents and restricted cash	3,126	(2,349)
Cash, cash equivalents and restricted cash at the beginning of year	1,097	3,446
Cash, cash equivalents and restricted cash at the end of year	4,223	1,097
Other Subsidiaries
Cash flows from operating activities:
Net cash used in operating activities	(13,650)	(6,180)
Cash flows from investing activities:
Purchase of property and equipment	(157)	(739)
Proceeds from sale of property and equipment	550	60
Net cash used in investing activities	393	(679)
Cash flows from financing activities:
Long-term debt repayments		(17)
Intercompany lending	14,032	7,428
Contribution from affiliate	222
Dividend payments to affiliate		(4,742)
Net cash provided by (used in) financing activities	14,254	2,669
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(334)	243
Net change in cash, cash equivalents and restricted cash	663	(3,947)
Cash, cash equivalents and restricted cash at the beginning of year	2,549	6,496
Cash, cash equivalents and restricted cash at the end of year	3,212	2,549
Consolidating Adjustments
Cash flows from operating activities:
Net cash used in operating activities		(4,742)
Cash flows from investing activities:
Investment in affiliate	222
Net cash used in investing activities	222
Cash flows from financing activities:
Contribution from affiliate	(222)
Dividend payments to affiliate		4,742
Net cash provided by (used in) financing activities	$ (222)	$ 4,742

SUBSEQUENT EVENTS (UNAUDITED) -

SUBSEQUENT EVENTS (UNAUDITED) - Additional Information (Details) - USD ($) shares in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 28, 2019	Dec. 31, 2018	Dec. 31, 2017	Mar. 19, 2019	Dec. 31, 2016
Subsequent Event [Line Items]
Long-term debt borrowings		$ 123,411	$ 33,401
Common stock issued		3,211	473		470
Credit Facility
Subsequent Event [Line Items]
Principal outstanding		$ 12,334	$ 5,000
Debt Instrument maturity date		Aug. 31, 2021
Senior Loan Facility
Subsequent Event [Line Items]
Principal outstanding		$ 29,000	$ 29,995
Debt Instrument maturity date		Jan. 31, 2020
Subsequent Event | Exercise of Series C Warrants, Series D Warrants and Series E Warrants
Subsequent Event [Line Items]
Common stock issued				700
Subsequent Event | Credit Facility
Subsequent Event [Line Items]
Long-term debt borrowings	$ 9,700
Principal outstanding	$ 22,000
Subsequent Event | Senior Loan Facility
Subsequent Event [Line Items]
Debt Instrument maturity date	Jan. 4, 2021