Arq (ARQ) 10-K 29 Feb 16 2014 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2014	Feb. 18, 2016	Jun. 30, 2015
Document Documentand Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2014
Document Fiscal Year Focus	2,014
Document Fiscal Period Focus	FY
Entity Registrant Name	Advanced Emissions Solutions, Inc.
Entity Central Index Key	1,515,156
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		22,006,150
Entity Public Float			$ 207,838,774

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 25,181	$ 37,890	$ 6,388	$ 7,926	$ 11,514	$ 7,741	$ 27,546
Receivables, net	16,594	12,943	19,480	6,032	6,692
Receivables, related parties, net	1,439	630	722	894	1,125
Investment securities	0	105	105	105	105
Restricted cash	2,527	0
Investment securities, restricted	0	406	406	406	406
Costs in excess of billings on uncompleted contracts	6,153	2,700	3,277	1,550	594
Prepaid expenses and other assets	2,535	681	922	963	645
Total current assets	54,429	55,355	31,300	17,876	21,081
Restricted cash, long-term	8,771	7,667	2,004
Property and equipment, net of accumulated depreciation of $5,924 and $3,901, respectively	4,808	5,799	5,719	5,979	5,518
Investment securities, restricted, long-term	336	332	1,134	2,637	2,634
Cost method investment	2,776	0
Equity method investments	19,584	3,034	2,494	1,947	1,672
Other assets	2,995	1,337	1,471	1,419	1,292
Total Assets	93,699	73,524	44,122	29,858	32,197
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Accounts payable	7,514	5,186	6,911	4,910	2,126
Accrued payroll and related liabilities	5,158	5,101	3,147	4,338	3,415
Current portion of notes payable, related parties	1,479	0
Billings in excess of costs on uncompleted contracts	22,518	20,269	15,285	5,363	5,983
Settlement and royalty indemnity obligation	3,749	4,622	4,352	4,509	4,632
Other current liabilities	6,739	7,381	6,406	2,747	2,580
Total current liabilities	47,157	42,559	36,101	21,867	18,736
Long-term portion of notes payable, related parties	14,431	0
Settlement and royalty indemnification, long-term	20,273	24,021	24,729	25,248	28,304
Advance deposit, related party	6,524	8,659	8,907	9,150	9,269
Other long-term liabilities	6,011	4,452	4,440	4,372	4,280
Total Liabilities	$ 94,396	$ 79,691	$ 74,177	$ 60,637	$ 60,589
Commitments and contingencies (Note 15)
Stockholders’ deficit:
Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding	$ 0	$ 0	$ 0	$ 0	$ 0
Common stock: par value of $.001 per share, 100,000,000 shares authorized, 21,853,263 and 21,661,908 shares issued and 21,643,342 and 21,397,919 shares outstanding at December 31, 2014 and 2013, respectively	22	22	20	20	20
Additional paid-in capital	110,169	106,086	76,323	75,954	75,341
Accumulated deficit	(110,888)	(112,275)	(106,398)	(106,753)	(103,753)
Total stockholders’ deficit	(697)	(6,167)	(30,055)	(30,779)	(28,392)
Total Liabilities and Stockholders’ Deficit	$ 93,699	$ 73,524	$ 44,122	$ 29,858	$ 32,197

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Accumulated depreciation and amortization	$ 5,924	$ 3,901
Preferred stock par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares outstanding	0	0	0
Common stock par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	21,853,263	21,661,908
Common stock, shares outstanding	21,643,342	21,397,919

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues:
Equipment sales						$ 557	$ 4,130	$ 601	$ 12,044	$ 5,747	$ 7,584
Consulting services						2,669	2,218	1,320	4,488	6,790	8,017
Chemicals and other						244	79	240	391	749	715
Total revenues	$ 3,693	$ 9,072	$ 3,175	$ 983	$ 1,228	3,470	6,427	2,161	16,923	13,286	16,316
Operating expenses:
Equipment sales cost of revenue, exclusive of depreciation and amortization						4,045	3,167	1,721	9,277	9,459	5,540
Consulting services cost of revenue, exclusive of depreciation and amortization						1,779	1,264	601	2,203	3,827	5,125
Chemical and other cost of revenue, exclusive of depreciation and amortization						146	51	136	140	382	414
Payroll and benefits						3,464	3,578	3,769	20,767	16,228	11,463
Rent and occupancy						520	564	527	2,468	2,128	1,592
Legal and professional fees						976	1,316	1,017	14,430	4,534	2,717
General and administrative						839	1,000	740	6,066	4,101	3,159
Research and development, net						973	536	1,422	1,521	3,237	252
Depreciation and amortization						434	369	390	1,865	1,648	903
Total operating expenses						13,176	11,845	10,323	58,737	45,544	31,165
Operating loss	(15,545)	(10,279)	(8,420)	(7,570)	(8,972)	(9,706)	(5,418)	(8,162)	(41,814)	(32,258)	(14,849)
Other income (expenses):
Earnings from equity method investments	20,693	5,603	9,791	6,625	3,095	9,684	2,400	323	42,712	15,502	813
Royalties, related party	2,154	2,275	849	1,132	748	730	356	671	6,410	2,505	1,446
Interest income						21	25	48	74	109	308
Interest expense						(373)	(222)	(140)	(5,725)	(1,338)	(798)
Other						11	(53)	13	26	(44)	(35)
Total other income (expense), net						10,073	2,506	915	43,497	16,734	1,734
Income (loss) before income tax expense	4,818	(3,586)	1,021	(570)	(5,732)	367	(2,912)	(7,247)	1,683	(15,524)	(13,115)
Income tax expense	141	113	29	13	147	11	88	217	296	463	14
Net income (loss)	$ 4,677	$ (3,699)	$ 992	$ (583)	$ (5,879)	$ 356	$ (3,000)	$ (7,464)	$ 1,387	$ (15,987)	$ (13,129)
Earnings (loss) per common share:
Basic (in dollars per share)	$ 0.21	$ (0.17)	$ 0.05	$ (0.03)	$ (0.29)	$ 0.02	$ (0.15)	$ (0.38)	$ 0.06	$ (0.78)	$ (0.65)
Diluted (in dollars per share)	$ 0.21	$ (0.17)	$ 0.05	$ (0.03)	$ (0.29)	$ 0.02	$ (0.15)	$ (0.38)	$ 0.06	$ (0.78)	$ (0.65)
Weighted average basic common shares outstanding (in shares)	21,563	21,536	21,477	21,465	20,594	19,937	19,916	19,899	21,554	20,103	19,829
Weighted average diluted common shares outstanding (in shares)	21,947	21,536	22,035	21,465	20,594	20,473	19,916	19,899	22,079	20,103	19,829

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Beginning Balances (in shares) (As previously reported) at Dec. 31, 2011		19,992,288
Beginning Balances (in shares) (Adjustments)		0
Beginning Balances (in shares) at Dec. 31, 2011		19,992,288
Beginning Balances (As previously reported) at Dec. 31, 2011	$ (3,509)	$ 20	$ 63,165	$ (66,694)
Beginning Balances (Adjustments)	(5,875)	0	10,590	(16,465)
Beginning Balances at Dec. 31, 2011	(9,384)	$ 20	73,755	(83,159)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation (in shares)		78,506
Stock-based compensation	649		649
Issuance of stock to 401(k) plan (in shares)		38,886
Issuance of stock to 401(k) plan	438		438
Issuance of stock upon exercise of options, net (in shares)		3,932
Issuance of stock upon exercise of options, net	21		21
Reclassification and settlement of equity awards	(29)		(29)
Stock issuance costs	(22)		(22)
Net income (loss) | As previously reported	(13,071)
Net income (loss)	(13,129)			(13,129)
Ending Balances (in shares) at Dec. 31, 2012		20,113,612
Ending Balances at Dec. 31, 2012	(21,456)	$ 20	74,812	(96,288)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) | As previously reported	(2,169)
Net income (loss)	(7,464)
Ending Balances (As previously reported) at Mar. 31, 2013	(39,790)
Ending Balances at Mar. 31, 2013	(28,392)
Beginning Balances (in shares) at Dec. 31, 2012		20,113,612
Beginning Balances at Dec. 31, 2012	(21,456)	$ 20	74,812	(96,288)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation (in shares)		70,420
Stock-based compensation	2,313	$ 1	2,312
Issuance of stock to 401(k) plan (in shares)		38,296
Issuance of stock to 401(k) plan	603		603
Issuance of stock upon exercise of options, net (in shares)		54,376
Issuance of stock upon exercise of options, net	354		354
Reclassification and settlement of equity awards	(991)		(991)
Issuance of stock to settle liabilities (in shares)		5,204
Issuance of stock to settle liabilities	81		81
Issuance of stock for cash (in shares)		1,380,000
Issuance of stock for cash	31,051	$ 1	31,050
Stock issuance costs	(2,135)		(2,135)
Net income (loss)	(15,987)			(15,987)
Ending Balances (in shares) at Dec. 31, 2013		21,661,908
Ending Balances at Dec. 31, 2013	(6,167)	$ 22	106,086	(112,275)
Beginning Balances at Mar. 31, 2013	(28,392)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) | As previously reported	(3,178)
Net income (loss)	(3,000)
Ending Balances (As previously reported) at Jun. 30, 2013	(42,282)
Ending Balances at Jun. 30, 2013	(30,779)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) | As previously reported	1,591
Net income (loss)	356
Ending Balances (As previously reported) at Sep. 30, 2013	(46,097)
Ending Balances at Sep. 30, 2013	(30,055)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(5,879)
Ending Balances (in shares) at Dec. 31, 2013		21,661,908
Ending Balances at Dec. 31, 2013	(6,167)	$ 22	106,086	(112,275)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation (in shares)		40,729
Stock-based compensation	4,712		4,712
Issuance of stock to 401(k) plan (in shares)		5,250
Issuance of stock to 401(k) plan	127		127
Issuance of stock upon exercise of options, net (in shares)		260,126
Issuance of stock upon exercise of options, net	243		243
Repurchase of shares to satisfy minimum tax withholdings (in shares)		(114,750)
Repurchase of shares to satisfy minimum tax withholdings	(1,500)		(1,500)
Reclassification and settlement of equity awards	501		501
Net income (loss)	1,387			1,387
Ending Balances (in shares) at Dec. 31, 2014		21,853,263
Ending Balances at Dec. 31, 2014	$ (697)	$ 22	$ 110,169	$ (110,888)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities
Net income (loss)	$ 1,387	$ (15,987)	$ (13,129)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	1,865	1,648	903
Accretion of asset retirement obligation	58	55	0
Non-cash research and development expenses	0	1,075	0
Impairment of property and equipment and goodwill	355	277	0
Provision for bad debt expense and note receivable	500	10	0
Interest costs added to principal balance of notes payable	1,124	0	0
Consulting expense financed through note payable	1,600	0	0
Share-based compensation expense	4,712	2,312	649
Earnings from equity method investments	(42,712)	(15,502)	(813)
Other non-cash items, net	80	56	65
Changes in operating assets and liabilities, net of effects of acquired businesses:
Receivables	(3,651)	(6,711)	(4,219)
Related party receivables	(809)	1,224	3,108
Prepaid expenses and other assets	(1,877)	361	(692)
Costs incurred on uncompleted contracts	(56,606)	(19,313)	(1,334)
Restricted cash	(2,387)	0	0
Restricted cash, long-term	0	(4,860)	0
Other long-term assets	(47)	(49)	(485)
Accounts payable	2,328	2,225	212
Accrued payroll and related liabilities	686	1,655	867
Other current liabilities	(672)	5,918	(757)
Billings on uncompleted contracts	55,621	33,220	4,185
Advance deposit, related party	(2,135)	7,166	(508)
Other long-term liabilities	144	268	1,018
Settlement and royalty indemnification obligation	(4,622)	(5,245)	(5,522)
Distributions from equity method investees, return on investment	2,509	5	0
Net cash used in operating activities	(42,549)	(10,192)	(16,452)
Cash flows from investing activities
Purchase of investment securities	(105)	(105)	(105)
Maturity of investment securities	210	105	4,405
Purchase of investment securities, restricted	(3)	(3,427)	(4,055)
Maturity of investment securities, restricted	406	5,227	2,290
Increase in restricted cash	(1,243)	(2,807)	0
Acquisition of property and equipment	(1,563)	(2,135)	(3,879)
Proceeds from sale of property and equipment	26	1	39
Principal payments received on notes receivable, related party	0	500	0
Advance on note receivable	(500)	0	0
Acquisition of business	0	0	(1,600)
Purchase of cost method investment	(2,776)	0	0
Purchase, contributions and advance on note receivable to equity method investees	(6,631)	0	(500)
Distributions from equity method investees in excess of cumulative earnings	43,584	13,813	53
Net cash provided by (used in) investing activities	31,405	11,172	(3,352)
Cash flows from financing activities
Gross proceeds from issuance of common stock	0	31,050	0
Stock issuance and registration costs	0	(2,135)	(22)
Proceeds received upon exercise of stock options	243	354	21
Repurchase of shares to satisfy minimum tax withholdings	(1,500)	0	0
Principal payments on note payable	(238)	0	0
Line of credit amendment fees	(70)	(100)	0
Net cash provided by (used in) financing activities	(1,565)	29,169	(1)
Increase (Decrease) in Cash and Cash Equivalents	(12,709)	30,149	(19,805)
Cash and Cash Equivalents, beginning of period	37,890	7,741	27,546
Cash and Cash Equivalents, end of period	25,181	37,890	7,741
Supplemental disclosures of cash information:
Cash paid for interest	5,201	973	676
Cash paid for income taxes	566	9	0
Restricted stock award reclassification (equity to liability)	501	991	29
Issuance of common stock to settle liabilities	127	684	438
Acquisition of equity method investment through note payable	13,301	0	0
Acquisition of technology license through long-term payable	$ 1,525	$ 0	$ 0

Summary of Operations and Signi

Summary of Operations and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Operations and Significant Accounting Policies	Summary of Operations and Significant Accounting Policies Nature of Operations ADA-ES, Inc. (“ADA”), a Colorado corporation, was incorporated in 1997. Pursuant to an Agreement and Plan of Merger ("Reorganization"), effective July 1, 2013, Advanced Emissions Solutions, Inc. (“ADES”), a Delaware company incorporated in 2011, replaced ADA as the publicly-held corporation and ADA became a wholly-owned subsidiary of ADES. Each outstanding share of ADA’s common stock automatically converted into one share of common stock of ADES and the shareholders of ADA became stockholders of ADES on a one -for-one basis, holding the same number of shares in and the same ownership percentage of ADES after the Reorganization as they held in and of ADA prior to the Reorganization. ADES’s Second Amended and Restated Certificate of Incorporation authorizes the issuance of 100,000,000 shares of common stock, par value per share of $0.001 and 50,000,000 shares of preferred stock, par value per share of $0.001 . ADES’s common stock became listed on the NASDAQ Capital Market under “ADES”, ADA’s previous symbol, and ADA’s stock ceased trading on the NASDAQ Capital Market. As of March 30, 2015 , ADES's common stock was delisted from the NASDAQ Capital Markets and began trading on the OTC Pink® Marketplace - Limited Information Tier under the trading symbol "ADES". For further information on the reorganization, see Note 21 of the Consolidated Financial Statements. As this filing pertains to the year ended December 31, 2014 , the terms the “Company”, “we”, “us” and “our” means ADA for the periods through and including the period ended June 30, 2013 and ADES for the periods beginning after July 1, 2013. As of December 31, 2014 ADES's wholly-owned subsidiaries included: • ADA • BCSI, LLC ("BCSI") • Advanced Clean Energy Solutions, LLC ("ACES") • ADEquity, LLC ("ADEquity") • ADA Environmental Solutions, LLC (“ADA LLC”) • ADA Intellectual Property, LLC (“ADA IP”) • ADA-RCM6, LLC (“ADA-RCM6”) None of ACES, ADEquity, ADA IP or ADA-RCM6 had operations prior to 2014. ADA LLC ceased operations in 2012. Subsequent to December 31, 2014 , the Company's wholly-owned subsidiaries also include ADA Analytics, LLC and ADA Analytics Israel Ltd. (collectively "ADA Analytics") ADES and its subsidiaries have continued to conduct the business in substantially the same manner as conducted prior to the Reorganization. Additionally, we are an investor in Clean Coal Solutions, LLC (“CCS”), Clean Coal Solutions Services, LLC ("CCSS") and RCM6, LLC ("RCM6"), whose performances significantly impact our financial position and results of operations as our investments are accounted for under the equity method of accounting. As of December 31, 2014 the Company holds equity interests of 42.50% , 50.00% , and 24.95% in CCS, CCSS, and RCM6, respectively. The Company is principally engaged in providing environmental and emissions control equipment, technologies and specialty chemicals to the coal-burning electric power generation industry. Although the Company has historically operated at a net loss, the Company generates substantial earnings and tax credits under Section 45 of the Internal Revenue Code ("IRC") from equity method investments and royalty payment streams related to its technologies utilized by its customers that results in enhanced combustion and reduced emissions of nitrogen oxides ("NO x ") and mercury from coal. The Company’s sales occur principally throughout the United States. Restatement The Company has determined that certain material errors were included in the Company’s previously reported financial statements and applicable amounts have been restated as described in Note 2 . Principles of Consolidation The Consolidated Financial Statements include accounts of wholly owned subsidiaries. All investments in partially owned entities for which the Company has greater-than-20% ownership are accounted for using the equity method based on the legal form of the Company's ownership percentage and the applicable ownership percentage of the entity and are included in the Equity method investments line item in the accompanying Consolidated Balance Sheets . In situations where an investment in a partially owned entity has been determined to be a variable interest entity ("VIE") and the Company is deemed to be the primary beneficiary in accordance with the variable interest model of consolidation, the Company will consolidate the investment into its financial statements. No VIEs were consolidated by the Company during the years ended December 31, 2014 , 2013 and 2012 (Restated) , respectively. Additionally, during the years ended December 31, 2014 , 2013 and 2012 (Restated) , there were no greater-than-50%-owned affiliates whose financial statements were not consolidated. All significant intercompany balances and transactions have been eliminated in consolidation. Cash and Cash Equivalents Cash and cash equivalents include bank deposits and other highly liquid investments purchased with an original maturity of three months or less. Restricted Cash Restricted cash primarily consists of funds withheld to provide collateral support for certain Letters of Credit that had been issued to i) customers related to certain contractual performance and payment guarantees, and ii) certain settlement parties to provide security for continuing royalty indemnification payments related to the settlement of certain litigation. Upon covenant non-compliance, the Company was required to secure such letters of credit with 100% cash collateral. Receivables and Credit Policies Accounts receivable balances are uncollateralized customer obligations due under normal trade terms requiring payment typically within 30 - 45 days from the invoice date and are stated net of allowance for doubtful accounts. The Company records allowances for doubtful accounts when it is probable that the accounts receivable balances will not be collected. The following tables show the receivables balances: As of December 31, (in thousands) 2014 2013 Receivables $ 16,609 $ 12,958 Less allowance for doubtful accounts (15 ) (15 ) Total $ 16,594 $ 12,943 As of December 31, (in thousands) 2014 2013 Receivables, related parties $ 1,439 $ 630 Total $ 1,439 $ 630 During the years ended December 31, 2014 , 2013 and 2012 (Restated) , the Company recorded zero , $10 thousand and zero , respectively, related to the provision for bad debt expenses. These amounts were included within the General and administrative line item in the Consolidated Statements of Operations . Notes receivable are reported at their outstanding principal balances, adjusted for any amounts determined to be uncollectible. Interest income is accrued and credited to income based on the unpaid principal balance outstanding. The accrual of interest is discontinued when substantial doubt exist about the ability to collect principal and interest based upon the contractual terms. Notes receivable are included within the Other assets line item in the Consolidated Balance Sheets . Additional details regarding Note receivable balances are included in Note 12 . Inventory Inventories are stated at the lower of cost or market and consist principally of parts, components and materials for activated carbon injection ("ACI") and dry sorbent injection ("DSI") projects. The cost of inventory is determined using the first-in-first-out ("FIFO") method. Inventories are included within the Other assets line item in the Consolidated Balance Sheets . For the years ending December 31, 2014 and 2013 , the balance of inventory was comprised of materials and supplies of $0.6 million and $0.1 million , respectively. Goodwill Goodwill represents the excess of purchase price over tangible and intangible assets acquired less liabilities assumed arising from business combinations. The Company had no goodwill as of December 31, 2014 or 2013 . During 2012 the Company did not recognize any goodwill impairment charges. During 2013, the Company impaired the goodwill balance related to the 2012 BCSI acquisition, of $0.2 million , described in Note 9 . This impairment charge is included within the General and administrative line item in the accompanying Consolidated Statements of Operations . Other Intangible Assets Other Intangible assets consist of patents and licensed technology and are included in the Other assets line item in the Consolidated Balance Sheets . During 2014 , 2013 and 2012 , the Company did not recognize any intangible asset impairment charges. The Company has developed technologies resulting in patents being granted by the U.S. Patent and Trademark Office. All research and development costs associated with the technology development are expensed as incurred. Legal costs associated with securing the patent are capitalized and amortized over the legal or useful life beginning on the patent filing date. Years Ended December 31, 2014 2013 (in thousands, except years) Weighted-Average Amortization Period (in years) Initial Cost Net of Accumulated Amortization Initial Cost Net of Accumulated Amortization Patents 20 $ 635 $ 523 $ 502 $ 423 Licensed technology 10 1,525 1,512 — — Total 12.9 $ 2,160 $ 2,035 $ 502 $ 423 Included in the Consolidated Statements of Operations is amortization expense of $32 thousand , $24 thousand and $18 thousand for the years ended December 31, 2014 , 2013 and 2012 (Restated) , respectively. The estimated future amortization expense for existing intangible assets as of December 31, 2014 is expected to be $0.2 million for each of the five succeeding fiscal years. Investment Securities Investment securities represent certificates of deposits with original maturities greater than 90 days. Investment securities pledged as security for letters of credit, in the same amount as the investments, are classified as restricted in the accompanying Consolidated Balance Sheets and are carried at fair value. Investments in partially-owned subsidiaries for which the Company has less-than-20% ownership are accounted for using the cost method. Cost method investments are evaluated for impairment upon an indicator of impairment such as an event or change in circumstances that may have a significant adverse effect on the fair value of the investment. If no such events or changes in circumstances have occurred, the fair value is estimated only if practicable to do so. Equity Method of Accounting The investments in entities in which the Company does not have a controlling interest (financial or operating), but where it has the ability to exercise significant influence over operating and financial policies, are accounted for using equity-method accounting. Whether or not the Company exercises significant influence with respect to an investee depends on an evaluation of several factors including, among others, representation on the investee company’s board of directors and ownership level. Under the equity method of accounting, an investee company’s accounts are not reflected within the Company’s Consolidated Balance Sheets and Consolidated Statements of Operations ; however, the Company’s share of the earnings or losses of the investee company is reflected in the Earnings from equity method investments line item in the Consolidated Statements of Operations . The Company’s carrying value in an equity method investee company is reflected in the Equity method investments line in the Consolidated Balance Sheets . When the Company receives distributions in excess of the carrying value of the investment and the Company has not guaranteed any obligations of the investee, nor is it required to provide additional funding to the investee, the Company recognizes such excess distributions as equity method earnings in the period the distributions occur. When the investee subsequently reports income, the Company does not record its share of such income until it equals the amount of distributions in excess of carrying value that were previously recognized in income. During the years ended December 31, 2014 , 2013 and 2012 (Restated) , the Company had no such guarantees or requirements to provide additional funding. Additionally, when the Company's carrying value in an equity method investment is zero and the Company has not guaranteed any obligations of the investee, nor is it required to provide additional funding to the investee, the Company will not recognize its share of any reported losses by the investee until future earnings are generated to offset previously unrecognized losses. As such, equity income or loss reported on the Company's income statement may differ from a mathematical calculation of net income or loss attributable to our equity interest based upon the factor of our equity interest and the net income or loss attributable to equity owners as shown on investee companies' income statements. Likewise, distributions from equity method investees are reported on the Company's Consolidated Statements of Cash Flows as “return on investment” within Operating cash flows until such time as the carrying value in an equity method investee company is reduced to zero; thereafter, such distributions are reported as “distributions in excess of cumulative earnings” within Investing cash flows. Royalties, Related Party The Company realizes royalties from licensing its M-45 TM and M-45-PC TM emission control technologies to CCS. Royalties are earned based upon (i) a percentage of the per-ton, pre-tax margin of Refined Coal ("RC") produced with the M-45 License that produces a valid and verifiable Section 45 Tax Credit, net of certain allocable operating expenses, (ii) a percentage of the Section 45 tax credits claimed, and not invested by a licensee, sublicensee, or licensee affiliate using the M-45 License, net of certain allocable operating expenses and (iii) a percentage of the revenue, net of all direct expenses, received by CCS as a direct result of CCS's exercise of the M-45 License. Property and Equipment Property and equipment is stated at cost less accumulated depreciation and includes leasehold improvements. Depreciation on assets is computed using the straight-line method over the lesser of the estimated useful lives of the related assets or the lease term (ranging from 2 to 10 years). Maintenance and repairs which do not extend the useful life of the respective asset are charged to Operating expenses as incurred. When assets are retired, or otherwise disposed of, the property accounts are relieved of costs and accumulated depreciation and any resulting gain or loss is credited or charged to income. The Company performs an evaluation of the recoverability of the carrying value of its long-lived assets to determine if facts and circumstances indicate that the carrying value of assets may be impaired and if any adjustment is warranted. There were no indicators of impairment during the year ended December 31, 2012 (Restated) . The Company recognized impairment charges on property and equipment related to the Company's BCSI subsidiary as projected future cash flows from operations related to the property and equipment did not support the carrying value recorded by the Company during the years ended December 31, 2014 and 2013 of $0.4 million and $0.1 million , respectively. These impairment charge are included within the General and administrative line item in the accompanying Consolidated Statements of Operations . Revenue Recognition The Company recognizes revenue when: (i) persuasive evidence of a customer arrangement exists; (ii) the price is fixed or determinable; (iii) collectability is reasonable assured; and (iv) product delivery has occurred or services have been rendered and it is probable that performance guarantees, if any, will be met. Equipment sales The Company enters into contracts that require, over a period of months, the design and construction of emissions control systems ("extended equipment contracts"). Revenue from such extended equipment contracts is recorded using the percentage of completion cost to cost method based on costs incurred to date compared with total estimated contract costs. However, if the Company does not have sufficient information to estimate costs for extended equipment contracts, the completed contract method is used. Under the completed contract method, revenues and costs from extended equipment contracts are deferred and recognized when contract obligations are substantially complete. The Company defines substantially complete as delivery of equipment and start-up at the customer site, and, (as applicable to DSI systems), the completion of any major warranty service. Such costs are accumulated in the Costs in excess of billings on uncompleted contracts or Billings in excess of costs on uncompleted contracts line items in the Consolidated Balance Sheets , and typically include direct materials, direct labor and subcontractor costs, and indirect costs related to contract performance, such as indirect labor, supplies, tools and repairs. For each of the years ended 2014 , 2013 and 2012 , the Company did not have sufficient information to measure ongoing performance for its extended equipment contracts. Accordingly, the completed contract method of revenue recognition has been used for each of these years and revenues and costs are deferred until the equipment is placed into service and contract obligations are substantially complete. When multiple contacts exist with a single counterparty, the Company evaluates revenue recognition on a contract-by-contract basis. Provisions for estimated losses on uncompleted contracts are recognized when it has been determined that a loss is probable. The Company also enters into other non extended equipment contracts for which the Company recognizes revenues on time and material contracts as services to build equipment systems are performed or as equipment is delivered. Consulting services The Company recognizes revenue on time and material contracts as services are performed. Chemicals and other sales Revenues for direct sales of chemicals and other ancillary products not provided in the performance of construction of emissions control systems (extended equipment sales) are recognized at the date of delivery to, and acceptance by the customer. Cost of Revenues Costs of revenues include all labor, fringe benefits, subcontract labor, chemical and coal costs, materials, equipment, supplies, travel costs and any other costs and expenses directly related to the Company’s production of revenue. The Company records estimated contract losses, if any, in the period they are determined. Additionally, warranty costs for ACI equipment systems are estimated based on historical experience and are recorded as a percentage of revenue when the equipment is substantially complete. Warranty costs, comprised of the cost of replacement materials and direct labor, are included within the Equipment sales cost of revenue line of the Consolidated Statements of Operations . Warranty costs for DSI equipment systems cannot be estimated due to a lack of historical experience manufacturing DSI systems and the resulting claims history, if any, needed to determine an appropriate warranty amount. Therefore, revenue recognition has been deferred until the end of the warranty period, generally 12 to 24 months following substantial completion. As warranty claims are incurred, such costs are deferred within the Costs in excess of billings on uncompleted contracts line item in the Consolidated Balance Sheets , until such time that revenue and cost of revenues are recognized. Subsequent to revenue having been recognized, warranty claims are included within the Other long-term liabilities line item in the Consolidated Balance Sheets and within Cost of revenues line of the Consolidated Statements of Operations . Additional information related to warranty obligations is included in Note 12. The changes in the carrying amount of the Company’s warranty obligations, which do not include amounts for DSI systems as revenues are deferred until the end of the warranty period, are as follows: As of December 31, (in thousands) 2014 2013 Beginning balance $ 62 $ 22 Warranties accrued, net 90 45 Warranty claims — (5 ) Ending balance $ 152 $ 62 In some cases, a letter of credit is obtained and held to cover the period of the warranty that could be used to satisfy the obligation. Payroll and Benefits Payroll and benefits costs include direct payroll, personnel related fringe benefits, sales and administrative staff labor costs and stock compensation expense. Payroll and benefits costs exclude direct labor included in Costs of revenues. Rent and Occupancy Rent and occupancy costs include rent, insurance, and other occupancy-related expenses. Legal and Professional Legal and professional costs include external legal, audit and consulting expenses. General and Administrative General and administrative costs include director fees and expenses, bad debt expense impairments and other general costs of conducting business. Research and Development Costs Research and development costs are charged to operations in the period incurred. The Company enters in contracts with the Department of Energy (the "DOE"). These contracts are best-effort-basis contracts and the Company generally includes industry cost-share partners to offset the costs incurred that are anticipated to be in excess of funded amounts from the DOE. The Company accounts for these contracts with the DOE and industry cost-share partners in accordance with accounting guidance whereby the Company recognizes amounts funded by the DOE under research-and-development-cost-sharing arrangements as an offset to the Company's aggregate research and development expense with the Research and development, net line in the Consolidated Statements of Operations . Asset Retirement Obligations The Company's asset retirement obligation, or ARO, liability consists of estimated costs to remove equipment and reclaim the land associated with one research and development project. The Company estimates its ARO liability for final reclamation based upon bids obtained from independent third parties and other exit alternatives, escalation for inflation, and then discounted at a credit-adjusted risk-free rate. Changes in estimates could occur due to revisions of estimated costs and changes in timing and performance of the reclamation activities. The ARO liability is included within the Other long-term liabilities line item in the Consolidated Balance Sheets and discussed further in Note 12 . Income Taxes The Company accounts for income taxes under the asset and liability method which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that it believes these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The Company records uncertain tax positions on the basis of a two-step process whereby (1) the Company determines whether it is more-likely-than-not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. The Company records interest expense due to the Company's share of CCS equity method earnings for RC facility leases which are treated as installment sales for tax purposes. IRS section 453A requires taxpayers using the installment method to pay an interest charge on the portion of the tax liability that was deferred under the installment method. The Company recognizes IRS section 453A interest ("453A interest") and other interest and penalties related to unrecognized tax benefits in the Interest expense line item in the Consolidated Statements of Operations . Stock-Based Compensation Stock-based compensation expense is measured at the grant date and expensed on a straight-line basis over the requisite service period for the entire award. An estimate of forfeitures is applied when calculating compensation expense. These costs are recorded in the Payroll and benefits line item in the accompanying Consolidated Statements of Operations . Earnings (Loss) Per Share The Company computes earnings (loss) per share in accordance with FASB ASC 260-10. Under this guidance, unvested restricted stock awards ("RSA's") that contain non-forfeitable rights to dividends or dividend equivalents are deemed to be participating securities and, therefore, are included in computing basic earnings per share pursuant to the two-class method. The two-class method determines earnings per share for each class of common stock and participating securities according to dividends or dividend equivalents and their respective participation rights in undistributed earnings (losses). The Company did not declare any dividends during the years ended December 31, 2014, 2013 or 2012. Under the two-class method, net income (loss) for the period is allocated between common stockholders and the holders of the participating securities, in this case, the weighted-average number of unvested restricted stock awards outstanding during the period. The allocated, undistributed income (loss) for the period is then divided by the weighted-average number of common shares and participating securities outstanding during the period to arrive at basic earnings (loss) per common share or participating security for the period, respectively. Because the Company did not declare any dividends during the periods presented, and because the unvested RSA's possess substantially the same rights to undistributed earnings as common shares outstanding, there is no difference between the calculated basic earnings (loss) per share for common shares and participating securities. Accordingly, and pursuant to generally accepted accounting standards, the Company has elected not to separately present basic or diluted earnings (loss) per share attributable to participating securities on its Consolidated Statements of Operations. Diluted earnings (loss) per share takes into consideration shares of common stock and unvested RSA's outstanding (computed under basic earnings (loss) per share) and potentially dilutive shares of common stock. Potentially dilutive shares consist of vested, in-the-money outstanding options and contingent PSU's ("Potential dilutive shares"). When there is a loss from continuing operations, all potentially dilutive shares become anti-dilutive and are thus excluded from the calculation of diluted loss per share. Each PSU represents a contingent right to receive shares of the Company’s common stock, that may range from zero to two times the number of PSU's granted on the award date, should the Company meet certain performance measures over the requisite performance period. The number of potentially dilutive shares related to PSU's is based on the number of shares, if any, that would be issuable at the end of the respective reporting period, assuming that the end of the reporting period was the end of the contingency period applicable to such PSU's. See Note 14 for additional information related to PSU's. No Potential Dilutive Shares were included in the calculations for the years ended December 31, 2013 or 2012 (Restated) as their inclusion would be anti-dilutive due to the Company’s net loss per share for those periods. On March 14, 2014, the Company completed a two-for-one stock split of the Company’s common stock, which was effected in the form of a common stock dividend. All periods reflect the per-share impact of the two -for-one stock split. The following table sets forth the calculations of basic and diluted earnings (losses) per common share: Years Ended December 31, (in thousands, except per share amounts) 2014 2013 2012 (Restated) Net income (loss) $ 1,387 $ (15,987 ) $ (13,129 ) Less: Undistributed income (loss) allocated to participating securities (18 ) 220 167 Income (loss) attributable to common stockholders $ 1,369 $ (15,767 ) $ (12,962 ) Basic weighted-average number of common shares outstanding 21,554 20,103 19,829 Add: dilutive effect of equity instruments 525 — — Diluted weighted-average number of common shares outstanding 22,079 20,103 19,829 Earnings (loss) per share - basic $ 0.06 $ (0.78 ) $ (0.65 ) Earnings (loss) per share - diluted $ 0.06 $ (0.78 ) $ (0.65 ) The table below presents the number of shares that were excluded from the calculation of diluted loss per share because their inclusion would have been anti-dilutive to the calculation: Years Ended December 31, (share data in thousands) 2014 2013 2012 (Restated) Stock options — 249 211 Restricted stock awards — 250 225 Performance share units — 33 — Total shares excluded from diluted shares outstanding — 532 436 Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with generally accepted accounting principles requires the Company’s management to make estimates and assumptions that affect the amounts reported in these financial statements and accompanying notes. Actual results could differ from those estimates. The Company makes significant assumptions concerning: • Revenue recognition, warranty estimates and performance guarantee accruals related to the Company's extended equipment contracts; • the impairment, or lack thereof, of the remaining realizability of, its long-lived assets including equity method investments; • stock compensation costs related to performance share unit awards; • estimated future royalty obligations associated with our settlement and royalty indemnification accrual and other legal accruals; and • the deferred tax assets expected to be realized in future periods and uncertain tax positions. Reclassifications Certain balances have been reclassified from prior years to conform to current year presentation. New Accounting Guidance In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08, Discontinued Operations (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity ("ASU 2014-08"). This amendment raises the threshold for a disposal to qualify as a discontinued operation and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. ASU 2014-08 is effective prospectively for fiscal years beginning after December 15, 2014 and for interim periods therein. During the third quarter of 2015, the Company undertook restructuring actions that did not qualify as discontinued operations. In May 2014, the FASB issued ASU No. 2014-09, Revenue Recognition (Topic 606): Revenue from Contracts with Customers ("ASU 2014-09"). This new standard provides accounting guidance for all revenue arising from contracts with customers and affects all entities that enter into contracts to provide goods or services to their customers (unless the contracts are in the scope of other US GAAP requirements). The guidance also provides a model for the measurement and recognition of gains and losses on the sale of certain nonfinancial assets, such as property and equipment, including real estate. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date , which defers the effective date of the guidance in ASU 2014-09 by one year. ASU 2014-09 is now effective for fiscal years, and interim reporting periods within those years, beginning after December 15, 2017. Early application is permitted for annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The standard permits the use of either the retrospective or cumulative effect transition method. The Company ha

Restatement

Restatement	12 Months Ended
	Dec. 31, 2014
Accounting Changes and Error Corrections [Abstract]
Restatement	Restatement In August 2014, subsequent to filing the Company’s Annual Reports on Form 10-K for the fiscal year ended December 31, 2012 and Quarterly Reports on Form 10-Q for 2013, but prior to the filing of the Company's Form 10-K for 2013, the Company determined that certain material errors were included in the Company’s previously reported financial statements. Restatement Adjustments Based upon the Company's internal reviews of various accounting transactions and matters, and the associated re-audits of prior year financial statements, the following contains a summary of the errors that have been corrected and identifies certain accounts and transactions that have been restated. • Deconsolidation of CCS - The Company has historically consolidated the financial results of CCS with the Company’s financial statements, consistent with the consolidation guidance in effect at the time of formation of CCS in 2006. Prior to May 2011, the Company held a 50% equity interest in CCS; and subsequent to that date, the Company's equity interest was reduced to 42.5% via a partial sale of its equity interests to GSFS Investments I Corp. (“GSFS”). Financial Accounting Standard ("FAS") 167 became effective on January 1, 2010 (subsequently codified to Accounting Standard Codification ("ASC") 810, Consolidation) and changed the accounting guidance for entities such as CCS that, under the applicable guidance, are defined as VIE's. In November 2014, the Company determined that it did not have (and from the period of January 2010 through November 2014 did not have) the power to direct the activities that most significantly impact the economic performance of CCS; therefore, the Company was not the primary beneficiary under ASC 810, and it was not appropriate for the Company to consolidate the financial results of CCS, as of January 1, 2010 and thereafter. As a result, the Company has deconsolidated CCS and made other corrections required to properly reflect CCS transactions under the equity method of accounting (see discussion below). The cumulative effect of the deconsolidation adjustments decreased the Company's consolidated accumulated deficit by $0.9 million and increased additional paid in capital ("APIC") by $30.0 million as of December 31, 2011 . See additional information related to CCS in Note 8 . • Equity method of accounting - Due to the determination that CCS should be accounted for under the equity method of accounting, certain transactions that were previously eliminated in the Company’s consolidated financial statements require accounting recognition under the equity method of accounting. Additionally the Company identified other adjustments unrelated to the deconsolidation determination including distributions from CCS being classified as other income rather than a reduction of the equity method investment and accretion on a preferred equity interest at CCS not being recognized. The cumulative effect of all such adjustments totaled $12.4 million at December 31, 2011 and are reflected as a decrease to the 2012 opening balance of the accumulated deficit in the Consolidated Financial Statements. As discussed above, the Company deconsolidated CCS and recognized a $30.0 million gain on a partial sale of its equity interests to a third party. The cumulative effect at December 31, 2011 of the recognition of the gain decreased APIC by $19.6 million , comprised of the $30.0 million gain, offset by the reversal of a previously recognized deferred tax benefit of $10.4 million . In addition, these errors resulted in an increase to the previously reported December 31, 2012 net loss of $1.4 million . • Revenue recognition - The Company historically recognized equipment sales revenue related to certain long term equipment construction projects ("equipment construction projects") under the percentage of completion method using engineering labor hours. During 2014 and 2015, the Company determined that, under applicable accounting guidance, any percentage of completion method that purports to use labor hours should also include the labor hour information for significant subcontractors. The Company determined that labor hour information for significant subcontractors did not exist for the restatement period related to its ACI equipment construction projects; further the Company did not have sufficient information or controls related to its DSI system construction projects during the restatement period that would allow it to properly capture labor hours for such systems. The Company also determined that it did not have sufficient information and controls to account for either ACI or DSI equipment construction contracts using a cost-to-cost percentage of completion method, based on costs incurred to date compared with total estimated contract costs. Therefore, the Company has corrected the accounting for all such equipment construction contracts by recognizing the revenue from such contracts under the completed contract method. The Company also previously recognized cost reimbursements from the DOE as revenue. The Company determined that it should have recognized these reimbursements as contra expense within the Research and development line item in the Consolidated Statements of Operations. These DOE revenue and cost reimbursement adjustments did not impact net income. Additionally, the Company identified and corrected elimination entries regarding the consolidation of the financial results of BCSI, LLC within the Company’s financial statements for the first three quarters of 2013, which previously did not properly eliminate revenue and expenses for combined contracts, fulfilled by both BCSI, LLC and ADA-ES, Inc., wholly-owned subsidiaries of the Company. The cumulative effect of these adjustments totaled $3.6 million at December 31, 2011 and were reflected as an increase to the 2012 opening balance of the accumulated deficit. In addition, these errors resulted in a decrease to the previously reported December 31, 2012 net loss of $0.8 million . • Settlement and royalty indemnity accounting - During 2011 the Company entered into settlement agreements with various third parties related to litigation regarding one of the Company’s equity method investments, whereby the Company paid a lump-sum payment totaling $33 million in the third quarter of 2011. In addition, the Company agreed to pay an additional $7.5 million over a three -year period with payments commencing in the second quarter of 2012, payable in three installments without interest, of $2.5 million . The Company also relinquished its investment in the equity method entity and was also required to pay additional damages in the form of future royalty payments related to certain future revenues generated from the equity method investment through the second quarter of 2018 (the “Royalty Award”). The Company recognized the expenses related to the lump-sum payment of $33 million , the additional $7.5 million payment, and the Royalty Award expenses related to the years ended December 31, 2010 and 2011 as previously reported in its Form 10-K for the year ended December 31, 2011. Subsequent to that date, the Company recognized expenses related to the Royalty Award payments as they were incurred. During 2015, the Company determined that it should have recognized the entire liability and related expenses for the estimated Royalty Award during the year ended December 31, 2011 as the loss contingency met the criteria to be recorded because the Royalty Award was both known and estimable. The cumulative effect of this adjustment totaled $25.9 million at December 31, 2011 and was reflected as an increase to the 2012 opening balance of the accumulated deficit in our Consolidated Financial Statements in Item 8 of this Form 10-K. Additionally, subsequent periods have been adjusted to exclude any Royalty Award expense that was originally recorded in such periods which resulted in a decrease to the previously reported December 31, 2012 net loss of $2.3 million . See Note 15 for additional details related to these matters. • Other adjustments - The Company identified other adjustments related to the Company’s prior accounting including, stock based compensation, warranty reserves, interest liabilities under Internal Revenue Code 453A and various other adjustments. The cumulative effect of these adjustments totaled $0.2 million at December 31, 2011 and were reflected as an increase to the 2012 opening balance of accumulated deficit. In addition, these errors, along with errors related to the Company’s 2012 acquisition discussed in Note 9 , property and equipment, intangible assets and various other adjustments, resulted in an increase to the previously reported December 31, 2012 net loss of $1.8 million . The following table presents the components included within the other adjustments category, and the related cumulative effect of the prior period adjustments to stockholders’ deficit at December 31, 2011 (Restated) : Common Stock (in thousands) Shares Amount Additional Paid-in Capital Impact Accumulated Deficit Impact Stock based compensation — $ — $ 290 $ (290 ) Warranty reserves — — — (526 ) 453A interest — — — 698 Other, net — — (100 ) (104 ) Total — $ — $ 190 $ (222 ) The accompanying financial statements for 2012 have been restated to reflect the corrections. The previously reported December 31, 2011 balances have also been adjusted to reflect the two-for-one stock split of the Company’s common stock, effective as of March 14, 2014. The previously reported December 31, 2011 balances have also been adjusted to reflect the reorganization of the Company that occurred, effective July 1, 2013, which resulted in Advanced Emissions Solutions, Inc., a Delaware company incorporated in 2011, replacing ADA as the publicly-held corporation and ADA becoming a wholly-owned subsidiary of Advanced Emissions Solutions, Inc. Due to Delaware law, the Company was then required to have par value assigned to its common stock whereas, as a Colorado corporation, there was no par value assigned to its common stock. The accumulated deficit at January 1, 2012 was increased by $16.5 million as a result of adjustments to the categories described above in years prior to 2012. The following table details the amounts of the adjustment related to the respective categories: Common Stock ( in thousands, except share data ) Shares Amount Additional Paid-in Capital Accumulated Deficit Total Stockholders’ Balances, December 31, 2011, as previously reported 19,992,288 $ 20 $ 63,165 $ (66,694 ) $ (3,509 ) Adjustments: Deconsolidation — — 30,000 930 30,930 Equity method accounting — — (19,600 ) 12,366 (7,234 ) Revenue recognition — — — (3,648 ) (3,648 ) Settlement and royalty indemnity — — — (25,891 ) (25,891 ) Other — — 190 (222 ) (32 ) Total adjustments — — 10,590 (16,465 ) (5,875 ) Balances, December 31, 2011 (Restated) 19,992,288 $ 20 $ 73,755 $ (83,159 ) $ (9,384 ) In connection with the deconsolidation adjustments, the Company also eliminated temporary equity and noncontrolling interest balances related to CCS of $60.0 million and $25.9 million , respectively, that are not shown in the above table. The following is a description of the restatement adjustments and effect of the errors recorded by the Company on the previously issued 2012 Consolidated Statement of Operations. As previously reported amounts represent amounts reported in the Company's Form 10-K for the year ended December 31, 2012, adjusted to conform to current year presentation, as applicable. A. Deconsolidation - These are adjustments necessary to properly reflect the Company’s investment in CCS as an equity method investment. B. Revenue and related cost of revenue - The total decrease to revenue of $4.0 million consists of a decrease of $1.8 million to account for equipment construction projects under the completed contract method (as discussed above) and a decrease of $2.9 million for contracts with the DOE and other parties that should be accounted for as cost share reimbursements, with all reimbursements and expenses being recorded in research and development expense rather than revenue and cost of revenue, as discussed above. These decreases in revenue were offset by increases to consulting service revenue of $0.7 million to correct for the timing of revenue recognition. Individual revenue line items were also impacted by reclassifications between equipment revenue and consulting revenue. The total decrease to cost of revenue of $4.4 million consists of a decrease of $2.0 million to account for equipment construction projects under the completed contract method and a $0.1 million decrease related to warranties and a decrease of $2.4 million of costs associated with the DOE contracts, now included within research and development expense. The Company previously recorded a portion of the costs incurred on these contracts in cost of revenue and the balance in research and development expense. These decreases were offset by other adjustments, which increased cost of revenue by $0.1 million . Individual costs of revenue line items were also impacted by reclassifications between equipment cost of revenue and consulting cost of revenue. C. Earnings (loss) in equity method investments and royalty earnings from equity method investment - CCS’s equity structure includes Class B units that provide the holder with certain preferred returns on its investment. Historically, the Company did not properly account for the accretion of these returns and, as a result, the calculation of CCS’s income attributable to the Company was overstated by $5.3 million . This overstatement was partially offset by the recognition of equity earnings of $3.9 million associated with cash distributions from CCS in excess of the Company's investment balance. D. Litigation settlement and royalty indemnity expense - These represent adjustments necessary to properly account for the Royalty Award, discussed above. The effect of this adjustment was an increase to litigation settlement expense of $25.9 million in 2011 and a reduction of $2.3 million of royalty expense in 2012. E. Other - The Company identified other adjustments related to it's prior accounting. The aggregate impact of these items is a decrease to the loss before income taxes of $1.8 million (inclusive of a $0.1 million increase related to warranties discussed above), as discussed below: 1. Adjustments impacting the Payroll and benefits line item resulted in an increase to compensation expense of $1.0 million . The errors consist of $0.2 million for the failure to recognize certain restricted stock grants as well as using the incorrect vesting period for other grants; $0.4 million to recognize the entire incentive bonus obligation in the period earned; $0.2 million for bonus payments that the Company originally recorded as a receivable assuming these payments were to be reimbursed by CCS; and an aggregate $0.2 million of various other error corrections. 2. Adjustments related to the Company's 2012 acquisition of the assets of two related, privately held companies by BCSI, LLC, a wholly-owned subsidiary of the Company, resulted in an increase to Legal and professional fees of $0.2 million . 3. Adjustments impacting the Depreciation and amortization expense line item resulted in increased expense of $0.2 million . 4. As the Company previously consolidated CCS, royalty earnings were eliminated. Upon deconsolidation, the Company recognized these earnings of $1.4 million and reclassified the amounts from Other income (expense) to Royalties, related party. 5. Adjustments increased interest expense due to 453A interest of $0.2 million offset by interest expense previously incorrectly recorded. 6. Other adjustments resulted in a net increase to the previously recognized net loss of $0.3 million . F. The impact of correcting the classification of certain previously reported cash and cash equivalent balances to investment securities and investment securities, restricted balances, as well as certain receivable, net balances to related party receivables, net. Consolidated Statement of Operations December 31, 2012 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 10,144 $ — $ 10,144 $ (2,560 ) B $ 7,584 Consulting services 7,107 2,386 9,493 (1,476 ) B 8,017 Chemicals and other 195,272 (194,557 ) 715 — 715 Total revenues 212,523 (192,171 ) 20,352 (4,036 ) 16,316 Expenses: Equipment sales cost of revenue 8,400 — 8,400 (2,860 ) B, E 5,540 Consulting services cost of revenue 4,525 2,106 6,631 (1,506 ) B 5,125 Royalties cost of revenue — — — — — Other cost of revenue 179,620 (179,206 ) 414 — 414 Payroll and benefits 10,437 — 10,437 1,026 B, E1 11,463 Rent and occupancy 1,720 — 1,720 (128 ) B, E6 1,592 Legal and professional fees 2,492 — 2,492 225 E2 2,717 General and administrative 7,482 (4,391 ) 3,091 68 E6 3,159 Research and development 987 (311 ) 676 (424 ) B, E6 252 Depreciation and amortization 5,288 (4,554 ) 734 169 B, E2, E3 903 Total operating expenses 220,951 (186,356 ) 34,595 (3,430 ) 31,165 Operating income (loss) (8,428 ) (5,815 ) (14,243 ) (606 ) (14,849 ) Other income (expenses), net Earnings (loss) from equity method investments 760 1,438 2,198 (1,385 ) C 813 Royalties, related party — — — 1,446 E4 1,446 Interest income 299 — 299 9 E6 308 Interest expense (1,461 ) 835 (626 ) (172 ) E5 (798 ) Litigation settlement and royalty indemnity expense, net (2,292 ) — (2,292 ) 2,292 D — Other income (expense) (3 ) 1,636 1,633 (1,668 ) C, E4, E6 (35 ) Total other income (expense), net (2,697 ) 3,909 1,212 522 1,734 Loss before income tax expense (11,125 ) (1,906 ) (13,031 ) (84 ) (13,115 ) Income tax expense — — — 14 E6 14 Net loss (11,125 ) (1,906 ) (13,031 ) (98 ) (13,129 ) Loss attributable to non-controlling interest 1,946 (1,946 ) — — — Net loss attributable to ADES $ (13,071 ) $ 40 $ (13,031 ) $ (98 ) $ (13,129 ) Loss per common share – basic and diluted, attributable to ADES $ (0.65 ) $ (0.66 ) Weighted-average number of common shares outstanding - basic 20,026 19,829 Weighted-average number of common shares outstanding - diluted 20,026 19,829 The following table incorporates the impact of the above adjustments on the previously issued 2012 consolidated statement of cash flows. As previously reported represents amounts reported in the Company's Form 10-K for the year ended December 31, 2012, adjusted to conform to current year presentation, as applicable. Consolidated Statement of Cash Flows Year ended December 31, 2012 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement and Reclassification Adjustments As Restated Cash Flows from Operating Activities Net income (loss) $ (13,071 ) $ 40 $ (13,031 ) $ (98 ) B, C, D, E $ (13,129 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation and amortization 5,263 (4,529 ) 734 169 E3 903 Share-based compensation expense 541 — 541 108 E1 649 Equity in (income) loss from equity method investments (760 ) (1,438 ) (2,198 ) 1,385 C (813 ) Non-controlling interest in income from subsidiaries 1,946 (1,946 ) — — — Other non-cash items 45 — 45 20 E6 65 Changes in operating assets and liabilities, net of effects of acquired businesses: Receivables, net (5,105 ) 2,816 (2,289 ) (1,930 ) B, F (4,219 ) Related party receivables, net — 3,158 3,158 (50 ) C 3,108 Prepaid expenses and other assets (1,358 ) (164 ) (1,522 ) 830 B, E1, E2, E6 (692 ) Costs incurred on uncompleted contracts — — — (1,334 ) B (1,334 ) Other long-term assets (3 ) (60 ) (63 ) (422 ) B, C, E2, E6 (485 ) Accounts payable 1,638 (547 ) 1,091 (879 ) B, E6 212 Accrued payroll and related liabilities (5 ) — (5 ) 872 E1 867 Other current liabilities 969 (1,058 ) (89 ) (668 ) B, E2 (757 ) Deferred revenue 4,200 (4,200 ) — — — Billings on uncompleted contracts 3,557 — 3,557 628 B 4,185 Advance deposit, related party — (508 ) (508 ) — (508 ) Other long-term liabilities 415 (28 ) 387 631 E3, E6 1,018 Settlement and royalty indemnification obligation (3,230 ) — (3,230 ) (2,292 ) D (5,522 ) Net cash used in operating activities (4,958 ) (8,464 ) (13,422 ) (3,030 ) (16,452 ) Cash Flows from Investing Activities Purchase of investment in securities — — — (105 ) F (105 ) Maturity of investment securities (1,133 ) — (1,133 ) 5,538 F 4,405 Purchase of investment in securities, restricted — — — (4,055 ) F (4,055 ) Maturity of investment securities, restricted — — — 2,290 F 2,290 Acquisition of property and equipment (10,846 ) 7,833 (3,013 ) (866 ) E3, E6 (3,879 ) Proceeds from sale of property and equipment 35 — 35 4 E6 39 Acquisition of business (2,000 ) — (2,000 ) 400 E2 (1,600 ) Purchase, contributions and advances to equity method investees — — — (500 ) C (500 ) Distributions from equity method investees, return of investment — — — 53 C 53 Consolidated Statement of Cash Flows Net cash provided by (used in) investing activities (13,944 ) 7,833 (6,111 ) 2,759 (3,352 ) Cash Flows from Financing Activities Net borrowing (repayments) under line of credit (11,497 ) 11,497 — — — Repayments of notes payable (136 ) — (136 ) 136 E2 — Stock issuance and registration costs (22 ) — (22 ) — (22 ) Proceeds received upon exercise of stock options 21 — 21 — 21 Contributions and advances to equity method investees (500 ) — (500 ) 500 C — Distributions to non-controlling interest (106 ) 106 — — — Net cash provided by (used in) financing activities (12,240 ) 11,603 (637 ) 636 (1 ) Change in cash and cash equivalents (31,142 ) 10,972 (20,170 ) 365 (19,805 ) Cash and cash equivalents at beginning of period 40,879 (8,296 ) 32,583 (5,037 ) 27,546 Cash and cash equivalents at end of period $ 9,737 $ 2,676 $ 12,413 $ (4,672 ) $ 7,741

Restructuring

Restructuring	12 Months Ended
	Dec. 31, 2014
Restructuring and Related Activities [Abstract]
Restructuring	Restructuring The Company recorded restructuring charges during 2014 primarily related to a reduction in force, the departure of executive officers and management's alignment of the business with strategic objectives. These charges were related to severance agreements with departing employees and executives, including non-cash charges related to the acceleration of vesting of certain stock awards. A summary of the net pretax benefits (charges), incurred by segment is as follows: Pretax Charge (in thousands) Approximate Number of Employees Refined Coal Emissions Control - Engineering Technology and Services Emissions Control - Manufacturing Research & Development All Other and Corporate Total Year ended December 31, 2014 Restructuring charges 29 $ — $ 1,294 $ — $ — $ 2,209 $ 3,503 The following table summarizes the Company's utilization of restructuring accruals for the year ended December 31, 2014 : (in thousands) Employee Severance Beginning accrual as of January 1, 2014 $ 29 Expense provision (1) 3,503 Cash payments and other (1) (1,842 ) Change in estimates — Accrual as of December 31, 2014 $ 1,690 (1) Included within the Expense provision and Cash payments and other line items in the above table is stock compensation expense of $1.0 million resulting from the accelerated vesting of modified equity-based compensation awards for certain terminated employees. Restructuring activity during the year ended December 31, 2013 related to one employee within the All Other and Corporate category. Restructuring accruals are included within the Accrued payroll and related liabilities line item in the Consolidated Balance Sheets . Restructuring expenses are included within the Payroll and benefits line item in the Consolidated Statements of Operations . Subsequent to December 31, 2014 , the Company recorded restructuring charges in connection with a reduction in force, the departure of executive officers and management's further alignment of the business with strategic objectives which will impact all segments of the Company's business. These charges related to severance arrangements with departing employees and executives, including non-cash charges related to the acceleration of vesting of certain stock awards, as well as to the closing of the BCSI facilities and the termination of the operations of a foreign subsidiary that was involved in the development of certain data analytics and monitoring products. Furthermore, during the fourth quarter of 2015, the Company closed its fabrication facility in McKeesport, Pennsylvania and will record restructuring charges related thereto.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment The carrying basis and accumulated depreciation of property and equipment at December 31, 2014 and 2013 , are: Life in Years As of December 31, (in thousands) 2014 2013 Machinery and equipment 3-10 $ 7,194 $ 6,734 Leasehold improvements 3-7 2,198 2,048 Furniture and fixtures 3-7 1,340 918 10,732 9,700 Less accumulated depreciation and amortization (5,924 ) (3,901 ) Total property and equipment, net $ 4,808 $ 5,799 Depreciation expense for the years ended December 31, 2014 , 2013 and December 31, 2012 (Restated) was $1.8 million , $1.6 million and $0.9 million , respectively. As discussed in Note 3 , as part of a broader strategic restructuring of the Company's business, the Company’s management approved an action to wind down the manufacturing operations of BCSI, LLC, in order to focus the Company's efforts within the DSI market on engineering. During the fourth quarter of 2015, the Company classified certain assets used in the BCSI, LLC manufacturing operations as held for sale. The carrying value of the assets classified as held for sale was $1.0 million and the fair value, less costs to sell were $0.9 million . The Company recorded a fair value adjustment of $0.1 million to value these assets at the lower of cost or fair value less selling costs. The Company sold the assets classified as held for sale during the fourth quarter of 2015.

Investments

Investments	12 Months Ended
	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
Investments	Investments The costs, gross unrealized gains and losses, and fair values of the Company's investment securities as of December 31, 2014 and 2013 , respectively, were as follows: As of December 31, 2014 (in thousands) Cost (a) Gross Unrealized Gains Gross Unrealized Losses Fair Values Certificates of deposit, restricted $ 336 $ — $ — $ 336 Total available-for-sale securities 336 — — 336 Cost method investment 2,776 — — 2,776 Total $ 3,112 $ — $ — $ 3,112 As of December 31, 2013 (in thousands) Cost (a) Gross Unrealized Gains Gross Unrealized Losses Fair Values Certificates of deposit $ 105 $ — $ — $ 105 Certificates of deposit, restricted 738 — — 738 Total available-for-sale securities 843 — — 843 Total $ 843 $ — $ — $ 843 (a) Represents cost for securities The following table presents the maturity information for the Company's investments in securities as of December 31, 2014 : (in thousands) Investment Securities, restricted Due within one year $ — Due after one year through five years 336 Due after five years through 10 years — Due after 10 years — Total $ 336 In November 2014, the Company acquired an 8% ownership interest in the common stock of Highview Enterprises Limited ("Highview"), a London, England based developmental stage company specializing in power storage, for $2.8 million in cash. The Company evaluated the investment and determined that it should account for the investment under the cost method. This investment is evaluated for impairment upon an indicator of impairment such as an event or change in circumstances that may have a significant adverse effect on the fair value of the investment. As of December 31, 2014 , there were no indicators of impairment. When there are no indicators of impairment present, the Company estimates the fair value for the Highview investment only if it is practical to do so. As of December 31, 2014 , the Company estimated that the fair value of the cost method investment approximated the November 2014 purchase price due to the proximity of the purchase date to December 31, 2014 and no indicators of impairment were identified.

Costs and Billings on Uncomplet

Costs and Billings on Uncompleted Contracts	12 Months Ended
	Dec. 31, 2014
Costs and Billings on Uncompleted Contracts [Abstract]
Costs and Billings on Uncompleted Contracts	Costs and Billings on Uncompleted Contracts Costs incurred on uncompleted contracts represent the gross costs as of the balance sheet dates. Billings on uncompleted contracts represent the gross billings as of the balance sheet dates. Costs and billings are netted on an individual contract basis, with contracts in a net cost position aggregated and presented as Costs in excess of billings on uncompleted contracts in the accompanying Consolidated Balance Sheet, and contracts in a net billing position aggregated and presented as Billings in excess of costs on uncompleted contracts in the accompanying Consolidated Balance Sheets. The below table shows the components of these items. As of December 31, (in thousands) 2014 2013 Costs incurred on uncompleted contracts (gross) $ 79,108 $ 22,282 Billings on uncompleted contracts (gross) (95,473 ) (39,852 ) $ (16,365 ) $ (17,570 ) Included in the accompanying balance sheets under the following captions: Costs in excess of billings on uncompleted contracts $ 6,153 $ 2,700 Billings in excess of costs on uncompleted contracts (22,518 ) (20,269 ) $ (16,365 ) $ (17,569 ) Loss contract accruals of $2.9 million and $4.8 million as of December 31, 2014 and 2013 , respectively, are included in Other current liabilities line item in the Consolidated Balance Sheets . During the years ended December 31, 2014 , 2013 and 2012 , the Company recorded loss contract provisions of $0.3 million , $4.8 million and $0.1 million , respectively. Loss contract provisions are included within the Equipment sales cost of revenue, exclusive of depreciation and amortization line item in the Consolidated Statements of Operations .

Research and Development and Go

Research and Development and Government and Industry Funded Contracts	12 Months Ended
	Dec. 31, 2014
Government and Industry Funded Contracts [Abstract]
Research and Development and Government and Industry Funded Contracts	Research and Development and Government and Industry Funded Contracts The Company performs research and development activities related to emerging technologies, such as those aimed at the separation, capture and control of CO 2 emissions related to power generation, oil & gas production technologies and energy storage applications through internal funds, and contracts supported by the DOE and industry participants. The contracts with the DOE can take the form of grants or cooperative agreements and are considered financial assistance awards. The deliverables required by the DOE agreements include various technical and financial reports that the Company submits on a prescribed schedule. The agreements require the Company to perform the negotiated scope of work in agreed phases, which includes testing and demonstration of technologies. The Company has participated in several contracts awarded by the DOE. The Company typically invoices the DOE and industry cost-share partners monthly for labor and expenditures plus estimated overhead factors, less any cost share amounts. The contracts under which the Company has performed are subject to audit and future appropriation of funds by Congress. The Company has not experienced adverse adjustments as a result of government audits. However, the government audits for years ended 2010 through 2014 have not yet been finalized. The following table shows the impact to Research and development expense amounts recognized in the Consolidated Statement of Operations: Years Ended December 31, (in thousands) 2014 2013 December 31, 2012 (Restated) Research and development expense $ 3,554 $ 13,054 $ 3,133 Less: DOE funding 1,756 9,400 2,457 Industry cost-share funding 277 417 424 Net research and development expense $ 1,521 $ 3,237 $ 252

Equity Method Investments

Equity Method Investments	12 Months Ended
	Dec. 31, 2014
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	Investments Clean Coal Solutions In 2006, ADA established CCS to commercialize its patented RC technologies that reduce emissions of both NO X and mercury from certain coals in cyclone boilers and sold a 50% interest in CCS to NexGen Refined Coal, LLC ("NexGen"), which was not affiliated with the Company. CCS’s function is to supply technology, equipment and technical services to cyclone-fired and other boiler users, but CCS’s primary purpose is to put into operation facilities that produce RC that qualifies for tax credits available under Section 45 of the Internal Revenue Code (“Section 45 tax credits”). In May 2011, ADA and NexGen each sold 7.9% of their respective interests ( 15.8% total interest) in CCS to GSFS Investments I Corp. (“GSFS”), an affiliate of The Goldman Sachs Group, Inc., for $60 million in cash. CCS immediately distributed the $60 million cash received from GSFS to ADA and NexGen. The Company recognized a gain related to the dilution of the Company's ownership interest in CCS from 50% to 42.1% resulting from the issuance of Class B units by CCS to GSFS. GSFS has certain preferences over ADA and NexGen as to liquidation and profit distribution, including a guaranteed 15% annual return on GSFS unrecovered investment balance, which is calculated as the original GSFS investment, plus a 15% annual return thereon, less any distributions, including the allocation of Section 45 tax credits. Additionally, on the 10 year anniversary of the date the last RC facility owned by CCS or one of its subsidiaries is placed into service, but no later than December 31, 2021, if the GSFS's unrecovered investment balance has not been reduced to zero, GSFS may require CCS to redeem its Class B units for an amount equal to the then unrecovered investment balance, payable within 180 days of the notice of redemption. GSFS has no further capital call requirements and does not have a voting interest but does have approval rights over certain corporate transactions. In September 2011, ADA, NexGen, and GSFS entered into a First Amendment to the Amended and Restated Operating Agreement ("CCS Operating Agreement") pursuant to which ADA and NexGen each transferred their member interests in each of CCS’s subsidiaries back to CCS. As a result of these transactions, ADA’s interest in CCS’s net profits and losses was adjusted to 42.5% . This restructuring of ownership interests did not change the financial relationships of the parties and ADA still maintains a 50% voting interest in CCS and no gain or loss was recognized. In July 2012, ADA, NexGen and GSFS entered into the Second Amendment to the CCS Operating Agreement which, among other things, expanded CCS’s board of managers to allow for the appointment of an additional voting manager not directly representative of any of the members. The additional manager must be appointed and removed with the affirmative vote, consisting of five of the seven members of the CCS board of managers. The Operating Agreement requires NexGen and ADA to each pay its share of the costs of operating CCS and specifies certain duties that both parties are obligated to perform. Pursuant to an Exclusive Right to Lease Agreement, CCS granted to GSFS the exclusive right to lease RC facilities capable of producing up to approximately 12 million tons of RC (the “Target Tons”) per year on pre-established terms. CCS has entered into lease transactions with GSFS that in the aggregate meet or exceed the Target Tons and as a result the related obligations under the Exclusive Right to Lease Agreement have been satisfied. As of December 31, 2014 and 2013 , the Company’s ownership in CCS was 42.5% and 42.5% , respectively. CCS had been determined to be a VIE, however, the Company, in 2014, determined that, effective January 1, 2010 (the effective date of new accounting guidance related to VIE’s) it did not have the power to direct the activities that most significantly impact the variable interest entity’s economic performance and has therefore accounted for the investment under the equity method of accounting. The Company determined the voting partners of CCS have identical voting rights, equity control interests and board control interests, and therefore, concluded that the power to direct the activities that most significantly impact the variable interest entity’s economic performance were shared. Prior to this determination, the Company had consolidated the accounts of CCS, thereby resulting in the restatement adjustments described as “deconsolidation adjustments” in Note 2 . As shown in the table below, the Company’s carrying value in CCS has been reduced to zero as of December 31, 2014 and December 31, 2013, as cumulative cash distributions have exceeded the Company's cumulative earnings in CCS. If CCS subsequently reports income, the Company will not record its share of such income until it equals the amount of its share of income previously recognized due to cash being distributed, unless future cash distributions continue to exceed cumulative earnings. As such, equity income or loss reported on the Company's income statement may differ from a mathematical calculation of net income or loss attributable to our equity interest based upon the factor of our equity interest and the net income or loss attributable to equity owners as shown on CCS's income statements. Likewise, distributions from equity method investees are reported on the Company's Consolidated Statements of Cash Flows as “return on investment” within Operating cash flows until such time as the carrying value in an equity method investee company is reduced to zero; thereafter, such distributions are reported as “distributions in excess of cumulative earnings” within Investing cash flows. The following tables summarize the assets, liabilities and results of operations of CCS: As of December 31, (in thousands) 2014 2013 Current assets $ 28,701 $ 24,202 Non-current assets $ 52,983 $ 41,791 Current liabilities $ 70,894 $ 38,339 Non-current liabilities $ 22,770 $ 16,763 Redeemable Class B equity $ 45,522 $ 63,071 Members deficit attributable to Class A members $ (63,027 ) $ (52,180 ) Noncontrolling interests $ 5,525 $ — Years Ended December 31, (in thousands) 2014 2013 2012 Gross margin $ 89,099 $ 50,941 $ 20,248 Operating expenses 21,502 17,462 15,828 Income from operations 67,597 33,479 4,420 Other expenses (1,830 ) (527 ) (1,036 ) Redeemable Class B preferred return (8,707 ) (10,189 ) (10,520 ) Loss attributable to noncontrolling interest 11,023 — — Net income (loss) available to Class A members $ 68,083 $ 22,763 $ (7,136 ) ADES equity earnings $ 43,584 $ 13,813 $ 53 As described above, the difference between the Company's proportionate share of CCS's net income (loss) (at its equity interest of 42.5% ) and the Company's earnings from its CCS equity method investment as reported on its Consolidated Statements of Operations relates to the Company receiving distributions in excess of the carrying value of the investment, and therefore recognizing such excess distributions as equity method earnings in the period the distributions occur. When CCS subsequently reports income, we will recognize income only to the extent of cash distributions until such time as the cumulative amount of earnings equals distributions; thereafter, the Company would continue to recognize its proportionate share of net income (loss). The following table shows the Company's investment balance, equity earnings and cash distributions in excess of the investment balance for the years ended December 31, 2012 through December 31, 2014 ( in thousands ). Description Date(s) Investment balance ADES equity earnings (loss) Cash distributions Memo Account: Cash distributions and equity loss in (excess) of investment balance Beginning balance 1/1/2012 $ — $ — $ — $ (4,128 ) ADES equity loss from CCS 2012 activity (3,822 ) (3,822 ) — — Increase of equity loss in excess of investment balance (prior to cash distributions) 2012 activity 3,822 3,822 — (3,822 ) Current year cash distributions from CCS 2012 activity (53 ) — 53 — Adjustment for current year cash distributions in excess of investment balance 2012 activity 53 53 — (53 ) Total investment balance, equity earnings (loss) and cash distributions 12/31/2012 $ — $ 53 $ 53 $ (8,003 ) ADES equity income from CCS 2013 activity $ 8,910 $ 8,910 $ — $ — Recovery of cash distributions in excess of investment balance (prior to cash distributions) 2013 activity (8,003 ) (8,003 ) — 8,003 Current year cash distributions from CCS 2013 activity (13,813 ) — 13,813 — Adjustment for current year cash distributions in excess of investment balance 2013 activity 12,906 12,906 — (12,906 ) Total investment balance, equity earnings (loss) and cash distributions 12/31/2013 $ — $ 13,813 $ 13,813 $ (12,906 ) ADES equity income from CCS 2014 activity $ 26,613 $ 26,613 $ — $ — Recovery of cash distributions in excess of investment balance (prior to cash distributions) 2014 activity (12,906 ) (12,906 ) — 12,906 Current year cash distributions from CCS 2014 activity (43,584 ) — 43,584 — Adjustment for current year cash distributions in excess of investment balance 2014 activity 29,877 29,877 — (29,877 ) Total investment balance, equity earnings and cash distributions 12/31/2014 $ — $ 43,584 $ 43,584 $ (29,877 ) As of December 31, 2014 , the Company's future equity earnings from CCS must total $29.9 million before the Company can record additional earnings from equity method investments unless future cash distributions would occur in excess of the then investment balance. Additional information related to CCS pursuant to Regulation S-X Rule 3-09 is included within Item 15 of this Form 10-K. Clean Coal Solutions Services In 2010, the Company, together with NexGen, formed CCSS for the purpose of operating the RC facilities. The Company has determined that CCSS is not a VIE and has evaluated the consolidation analysis under the Voting Interest Model. The Company has a 50% voting and economic interest in CCSS, which is equivalent to the voting and economic interest of NexGen. Therefore, as the Company does not have greater than 50% of the outstanding voting interests, either directly or indirectly, it has accounted for the investment under the equity method of accounting. As of December 31, 2014 and 2013 , the Company’s ownership in CCSS was 50% and 50% , respectively. The Company’s investment in CCSS as of December 31, 2014 is $4.1 million . The following tables summarize the assets, liabilities and results of operations of CCSS: As of December 31, (in thousands) 2014 2013 Current assets $ 215,944 $ 104,076 Non-current assets $ 12,623 $ 6,914 Current liabilities $ 127,858 $ 50,135 Non-current liabilities $ 1,214 $ 94 Equity $ 8,298 $ 6,067 Noncontrolling interests $ 91,197 $ 54,694 Years Ended December 31, (in thousands) 2014 2013 2012 Gross margin $ (22,168 ) $ (11,055 ) $ (8,314 ) Operating expenses 102,757 63,248 44,876 Loss from operations (124,925 ) (74,303 ) (53,190 ) Other expenses (62 ) (134 ) (155 ) Loss attributable to noncontrolling interest 132,237 77,813 54,865 Net income $ 7,250 $ 3,376 $ 1,520 ADES equity earnings $ 3,625 $ 1,689 $ 760 Included within the Consolidated Statement of Operations of CCSS during the years ended December 31, 2014 , 2013 and 2012 were losses related to VIEs of $132.2 million , $77.8 million and $54.9 million , respectively. These losses do not impact the Company's equity earnings from CCSS as 100% of those losses are attributable to a noncontrolling interest. Additional information related to CCSS pursuant to Regulation S-X Rule 3-09 is included within Item 15 of this Form 10-K. RCM6, LLC On February 10, 2014, the Company purchased a 24.95% membership interest in RCM6, LLC ("RCM6"), which owns and operates a single RC facility that produces RC that qualifies for Section 45 tax credits, from CCS through an up-front payment of $2.4 million and an initial note payable to CCS of $13.3 million , payable over seven years. Due to the payment terms of the note purchase agreement, the note payable periodically adds interest to the note payable balance and as of December 31, 2014, was $14.2 million . In addition to the up front and note payments, the Company is also subject to quarterly capital calls and variable payments based upon differences in originally forecasted RC production as of the purchase date and actual quarterly production. During the year ended December 31, 2014 the Company made capital calls and variable payments of $4.2 million . RCM6 has been determined to be a VIE; however, the Company does not have the power to direct the activities that most significantly impact the variable interest entity’s economic performance and has therefore accounted for the investment under the equity method of accounting. As of December 31, 2014 , the Company’s ownership in RCM6 was 24.95% . The Company’s investment in RCM6 as of December 31, 2014 is $15.4 million . The following tables summarize the assets, liabilities and results of operations of RCM6: As of December 31, (in thousands) 2014 Current assets $ 11,566 Non-current assets $ 2,608 Current liabilities $ 1,534 Non-current liabilities $ 7,105 Equity $ 5,535 Year ended December 31, (in thousands) 2014 Gross margin $ (8,257 ) Operating expenses 2,123 Loss from operations (10,380 ) Other expenses (666 ) Net loss $ (11,046 ) ADES equity losses $ (4,497 ) The purchase of RCM6 resulted in the Company recording a basis difference related to property, plant and equipment and identifiable intangible assets. The amount by which the total of the Company's investment in RCM6 exceeded is proportionate share of the investee's net assets, recorded within the Equity method investments line item in the Consolidated Balance Sheets as of December 31, 2014 is $14.1 million . The estimated future depreciation and amortization expense for these assets as of December 31, 2014 is as follows ( in thousands ): Years Ending December 31, Amount 2015 $ 1,899 2016 1,899 2017 1,899 2018 1,899 2019 1,899 Thereafter 3,799 Total $ 13,294 These amounts assume that the RCM6 investment will continue as it currently exists. The difference between the Company's proportionate share of RCM6's net loss and the Company's equity losses noted above relates to this depreciation and amortization. During the year ended December 31, 2014, the Company decreased its equity method earnings in RCM6 by $1.7 million due to the basis difference. Additional information related to RCM6 pursuant to Regulation S-X Rule 3-09 is included within Item 15 of this Form 10-K. The following table details the carrying value of the Company's respective equity method investments included within the Equity method investments line item on the Consolidated Balance Sheets and indicates the Company's maximum exposure to loss: As of December 31, (in thousands) 2014 2013 Equity method investment in CCS $ — $ — Equity method investment in CCSS 4,149 3,034 Equity method investment in RCM6 15,435 — Total equity method investments $ 19,584 $ 3,034 The Company evaluates the investments for impairment whenever events or changes in circumstances indicate that the carrying amount of the investment might not be recoverable. No impairments were recorded during the years ended December 31, 2014 , 2013 and 2012 , respectively. The following table details the components of the Company's respective equity method investments included within the Earnings from equity method investments line item on the Consolidated Statements of Operations : Year ended December 31, (in thousands) 2014 2013 2012 (Restated) Earnings from CCS $ 43,584 $ 13,813 $ 53 Earnings from CCSS 3,625 1,689 760 Loss from RCM6 (4,497 ) — — Earnings from equity method investments $ 42,712 $ 15,502 $ 813 The following table details the components of additional cash investments related to the Company's respective equity method investments included within the Consolidated Statements of Cash Flows : Year ended December 31, (in thousands) 2014 2013 2012 (Restated) Purchase of RCM6 interest from CCS $ 3,153 $ — $ — Contributions to RCM6 3,478 — — Purchase of and contributions to equity method investments $ 6,631 $ — $ — The following table details the components of the cash distributions from the Company's respective equity method investments included within the Consolidated Statements of Cash Flows . Distributions from equity method investees are reported on our Consolidated Statements of Cash Flows as “return on investment” within Operating cash flows until such time as the carrying value in an equity method investee company is reduced to zero; thereafter, such distributions are reported as “distributions in excess of cumulative earnings” within Investing cash flows. Year ended December 31, (in thousands) 2014 2013 2012 (Restated) Distributions from equity method investees, return on investment CCSS $ 2,509 $ 5 $ — Included in Operating Cash Flows $ 2,509 $ 5 $ — Distributions from equity method investees in excess of cumulative earnings CCS $ 43,584 $ 13,813 $ 53 Included in Investing Cash Flows $ 43,584 $ 13,813 $ 53

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2014
Business Combinations [Abstract]
Acquisition	Acquisitions 2012 Acquisition In August 2012 , pursuant to an Asset Purchase Agreement (“Purchase Agreement”) executed in July 2012 , the Company, through its subsidiary, BCSI, LLC, acquired certain assets of two related privately held companies (“Seller Companies”) that fabricated and supplied DSI systems and other material handling equipment and provided testing and related DSI services ("BCSI acquisition"). The purchase consideration for the Seller Companies was $1.7 million . The BCSI acquisition has been accounted for under the acquisition method of accounting that requires the total purchase consideration to be allocated to the assets acquired and liabilities assumed based on estimates of fair value. Operating results related to the acquired assets have been consolidated into the Company’s results of operations beginning August 31, 2012 . The excess of the acquisition price over the net tangible assets of $0.2 million was recorded as goodwill in the Other assets line item in the Consolidated Balance Sheets . All of the goodwill recorded by the Company related to this acquisition is deductible for tax purposes. The acquisition is reported as part of the Emissions Control - Manufacturing segment. A summary of the purchase consideration and allocation of the purchase consideration is as follows: (in thousands) Purchase consideration: Cash paid $ 1,600 Fair value of liabilities assumed: Accrued liabilities 58 Total fair value of liabilities assumed 58 Total purchase consideration $ 1,658 Allocation of purchase consideration Property and equipment $ 1,506 Goodwill 152 Total $ 1,658 Additionally, in connection with the purchase, the Company entered into certain agreements, in the form of a consulting agreement and notes payable, with the Seller Companies' sole stockholder ("DSI Business Owner") by which the Company would pay the DSI Business Owner up to $3.4 million contingent upon future services over the next five years, paid ratably on a monthly and quarterly basis, respectively. These payments were considered compensation as they relate to future service and through December 31, 2014, the expenses for these services were included in the Legal and professional fees line item of the Consolidated Statements of Operations during the years ended December 31, 2012 , 2013 and 2014 . The Company terminated the consulting agreement with the DSI Business Owner as of December 31, 2014 and accrued the remaining $1.6 million payable as there are no longer any future service obligations but the Company is still required to make the remaining payments in accordance with the terms of the agreement, as described in Note 10 . However, in February 2016, the Company entered into an agreement with the DSI Business Owner to settle the remaining amounts owed as of the date of the agreement of approximately $1.1 million for $0.3 million . During the year ended December 31, 2013, the Company recognized $0.2 million in impairment expense related to the entire goodwill balance from the 2012 BCSI acquisition, as the carrying value exceeded the fair value, which was been reported in the General and administrative line item in the Consolidated Statements of Operations . During September 2015, as part of a broader strategic restructuring of the Company's business to simplify its operating structure in a manner that creates increased customer focus, better supports sales and product delivery and also aligns the Company’s cost structure as the emissions control market shifts towards compliance solutions for the Mercury and Air Toxics Standards (“MATS”), the Company’s management approved an action to wind down the manufacturing operations of BCSI, LLC, in order to focus the Company's efforts within the DSI market on engineering. Restructuring charges related these actions are included within Note 3 . 2015 Acquisition On November 20, 2014 , the Company entered into an agreement with InSyst Ltd. and ClearView Monitoring Solutions Ltd. (collectively, "ClearView"), both Israel-based companies specializing in data analytics, to allow the Company the exclusive option to purchase certain assets of ClearView. The Company paid $0.2 million related to this option which was included within the Prepaid expenses and other assets line item within the Consolidated Balance Sheets as of December 31, 2014 which would be applied to the future purchase price if applicable. On January 12, 2015 , the Company notified ClearView that it had elected to exercise its exclusive option to purchase certain assets of ClearView. On March 6, 2015 , the Company acquired the certain assets of InSyst Ltd. and ClearView Monitoring Solutions Ltd., to be operated under the Company's wholly-owned subsidiary ADA Analytics, for $2.36 million which is inclusive of value-add tax ("VAT tax") of $0.4 million . The acquisition will be accounted for under the acquisition method of accounting that requires the total purchase consideration to be allocated to the assets acquired and liabilities assumed based on estimates of fair value. Operating results related to the acquired assets will be consolidated into the Company’s results of operations beginning March 6, 2015 . The Company has not finalized the purchase allocation for the acquisition. A summary of the purchase consideration and preliminary allocation of the purchase consideration in 2015 is as follows: (in thousands) Purchase consideration: Cash paid $ 2,360 Fair value of liabilities assumed: Accrued liabilities 10 Contingent consideration 451 Total fair value of liabilities assumed 461 Total purchase consideration $ 2,821 Allocation of purchase consideration Receivables $ 360 Property and equipment and other 82 Intangibles - in process research and development 2,379 Total $ 2,821 The transaction called for a series of contingent payments based upon the achievement of sales and sales targets. These contingent payments are classified as contingent consideration. As part of the purchase price, the Company recorded a $0.5 million liability for the contingent consideration based upon the net present value of the Company's estimate of the future payments. During August 2015, as part of a broader strategic restructuring discussed above, the Company’s management approved an action to wind down operations of ADA Analytics, a wholly owned subsidiary of the Company. Restructuring charges related to these actions are included within Note 3 . As a result of these actions, the Company fully impaired the carrying value of the assets, which impairment expense will be recognized in the third quarter of 2015.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The following table shows the Company's receivable balance associated with related parties, as of December 31, 2014 and 2013 , respectively: As of December 31, (in thousands) 2014 2013 Receivable from related party - CCS $ 1,439 $ 630 There were no accounts payable to related parties, as of December 31, 2014 and 2013 , respectively. The Company received advanced payments during the years ended December 31, 2013 and 2012 totaling $10.0 million for M-45 TM technology royalties from CCS. These advanced payments are partially applied against royalties earned and therefore reduce future cash payments to the Company. The following table shows the Company's remaining advanced deposit balance, as of December 31, 2014 and 2013 , respectively: As of December 31, (in thousands) 2014 2013 Advance deposit from related party - CCS $ 6,524 $ 8,659 The following table shows the revenues associated with related parties, recognized by the Company during the years ended December 31, 2014 , 2013 and 2012 (Restated) , respectively: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Revenues from related party - CCS $ 665 $ 1,330 $ 3,255 The CCS revenues in the table above are included within the Consulting services line in the Consolidated Statements of Operations . The following table shows the other income associated with related parties, recognized by the Company during the years ended December 31, 2014 , 2013 and 2012 (Restated) , respectively: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Royalties, related party - CCS $ 6,410 $ 2,505 $ 1,446 Interest income, related party - CCS — 40 189 Interest income, related party - CCSS — 29 46 $ 6,410 $ 2,574 $ 1,681 The above CCS royalties are included within the Royalties, related party line in the Consolidated Statements of Operations . Notes Payable The following table summarizes the Company's notes payable, classified according to payment terms, all of which are with related parties, as of December 31, 2014 and 2013 , respectively: As of December 31, (in thousands) Related Party 2014 2013 Current portion of long-term borrowings RCM6 note payable CCS $ 874 $ — DSI Business Owner note payable DSI Business Owner 605 — Total Current portion of long-term borrowings 1,479 — Long-term borrowings RCM6 note payable CCS 13,312 — DSI Business Owner note payable DSI Business Owner 1,119 — Total Long-term borrowings 14,431 — Total Borrowings $ 15,910 $ — CCS - RCM6 Note Payable As described in Note 8 , the Company acquired membership interests in RCM6 from CCS on February 10, 2014, through an up-front payment of $2.4 million and an initial note payable, which fair value was determined to be $13.3 million as of the acquisition date. Due to the payment terms of the note purchase agreement, the note payable periodically adds interest to the outstanding note payable principal balance. The stated rate associated with the note is 1.65% and the effective rate of the note at inception was 20% . Due to the difference between the stated rate and the effective rate, the note payable is carried at a discount of $10.1 million as of December 31, 2014. Unpaid principal and interest on the note are due in 2022 . DSI Business Owner As of December 31, 2014, the Company terminated the consulting portion of the agreements with the DSI Business Owner, as described in Note 9 . However, per the terms of the remaining agreements the Company is still required to make all remaining payments structured as a note payable through the third quarter of 2017 . The interest rate on the note payable is 4% . As there are no longer any future service obligations related to the note payable, the Company recorded $1.6 million of expense within the Legal and professional fees line item of the Consolidated Statements of Operations during the years ended December 31, 2014 . As described in Note 9, in February 2016, the Company entered into an agreement with the DSI Business Owner to settle the remaining amounts owed as of the date of the agreement of approximately $1.1 million for $0.3 million . The following table presents the future aggregate annual long-term debt amounts due, excluding unamortized discounts as of December 31, 2014 : Years Ending December 31, Amount ( in thousands ) 2015 $ 3,159 2016 3,351 2017 3,633 2018 3,695 2019 3,983 Thereafter 8,227 Total $ 26,048 Notes Payable subsequent to December 31, 2014 On October 22, 2015, the Company entered into a credit agreement for a $15.0 million short-term loan, with Franklin Mutual Quest Fund and MFP Investors LLC (the "Lenders"), and Wilmington Trust, National Association, as the administrative agent and collateral agent (the “Credit Agreement”). The Credit Agreement matures on April 22, 2016 , subject to a three month extension at the Company's option to the extent certain conditions are met. The Credit Agreement bears interest at an annual rate equal to 10.5% and is subject to various prepayment and other premiums if certain events, including a change in control, occur. The Company received net proceeds of $13.5 million and recorded debt discounts and debt issuance costs of $1.5 million . The debt discounts and debt issuance costs will be amortized to interest expense using the effective interest method over the life of the Credit Agreement. The net proceeds are being used to fund working capital needs and for general operating purposes of the Company and its subsidiaries. All obligations of the Company under the Credit Agreement are unconditionally guaranteed by each of the Company’s wholly-owned domestic subsidiaries (other than ADA Analytics, LLC) and are secured by perfected security interests in substantially all of the assets of the Company and the guarantors, subject to certain agreed upon exceptions. The Lenders are beneficial owners of Common Stock in the Company. The Credit Agreement was approved by the Company's Board of Directors and by the Audit Committee as a related party transaction. In connection with the Credit Agreement, and the Company's pledge and assignment to the Collateral Agent for all of ADA's equity interests in CCSS, the Lenders required that NexGen consent to a pledge. The Company entered into an Indemnity Agreement with NexGen whereby ADES and ADA agreed to indemnify NexGen from and against any and all losses, claims, damages, liabilities, costs, fees or expenses, which may arise in connection with the Company pledging its CCSS equity interests. The Indemnity Agreement was approved by the Company's Board of Directors and by the Audit Committee as a related party transaction. Highview License In November 2014, in addition to acquiring the cost method investment in Highview, as described in Note 5 , the Company's subsidiary, ADA-ES, Inc. also acquired an exclusive license to utilize Highview's technology in North America, payable in British Pounds through 2023 , with total payments of $3.4 million , based upon the exchange rate as of December 31, 2014 . The technology license is included within the Other assets line item in the Consolidated Balance Sheets and is being amortized over a 10 year period, as described in Note 1 . The liability is included within the Other current liabilities and Other long-term liabilities line items in the Consolidated Balance Sheets . The technology license agreement was amended in November 2015 to defer license fee payments for a period of one year, allowing the Company to elect a non-exclusive license at a lower cost, or to terminate the license in return for paying a buy-out fee starting at £0.2 million if terminated in 2016 ( $0.3 million based upon the exchange rate in effect as of the date of the November 2015 amendment) and decreases annually over the term of the 10 year agreement. Clearview As discussed in Note 9 , on November 20, 2014 , the Company entered into an agreement with InSyst Ltd. and ClearView Monitoring Solutions Ltd., both Israel-based companies specializing in data analytics, to allow the Company the exclusive option to purchase certain assets of ClearView. The Company paid $0.2 million related to this option which was included within the Prepaid expenses and other assets line item within the Consolidated Balance Sheets as of December 31, 2014 . Additionally, from November 20, 2014 through the date of the acquisition, the Company paid certain operating costs of Clearview. During the year ended December 31, 2014, the Company recorded expenses of $0.2 million related to these payments within the General and administrative line in the Consolidated Statements of Operations . During 2015, prior to the acquisition, the Company recorded expenses of $0.2 million related to these payments within the General and administrative line in the Consolidated Statements of Operations . Arch Coal License In June 2010, the Company entered into a Development and License Agreement and executed a Securities Subscription and Investment Agreement with Arch Coal, Inc. ("Arch") pursuant to which the Company licensed, on an exclusive, non-transferable basis, the use of certain of its technology to enhance coal by a proprietary treatment process. The Company received a non-refundable license fee payment from Arch in the amount of $2.0 million and incurred non-reimbursable costs associated with this agreement in the amount of $0.3 million . However, as the agreement does not specify an end date related to the completion of the agreement, the Company has recorded the applicable costs in the Deposits line item within Other Long-term assets and has recorded the payment received in the Deferred revenue lines item in of Other long-term liabilities in Note 12. Board of Director Matters An Arch designee holds one seat on the Company’s Board of Directors (the “Board”). The appointment of one designee to the Board was made pursuant to a 2003 Subscription and Investment Agreement, as amended to reflect the effect of the Company's two-for-one stock split in March 2014, whereby the Company’s management agreed to make available one seat on our Board for an Arch designee and to vote all shares and proxies they are entitled to vote in favor of such designee for so long as Arch continues to hold at least 200,000 shares of our common stock. From May 2014 through September 2014, A. Bradley Gabbard, a member of the Board of Directors since November 2012, entered into a consulting agreement with the Company to assist in the Restatement process, as discussed in Note 2 . Mr. Gabbard received compensation of $0.1 million during this period related to the services provided. In addition, as required by the Company's related-party transaction policy, the above noted agreement was approved by the Company’s Audit Committee before being recommended to the Board for approval and was then approved by the disinterested members of the Board. Mr. Gabbard became the Company's Chief Financial Officer in June 2015. Other Matters In January 2013, to assist with an executive's relocation to Colorado, the Company purchased a $0.3 million interest in the executive’s real estate owned in New Jersey, consisting of a single family residence and an adjacent vacant lot. The Company had a right to the net proceeds of the sale of the property and was obligated to reimburse the executive for the monthly carrying costs for the property until the property was sold. The property was sold during the second quarter of 2013, and the Company recognized a loss of $0.1 million . This transaction was ratified by our Audit Committee and the Board of Directors. Refer to Note 8 for a discussion of transactions entered into with the Company's equity investees.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Fair Value of Financial Instruments The carrying amounts of financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, deposits and accrued expenses approximate fair value due to the short maturity of these instruments. Accordingly, these instruments are not presented in the table below. The following table provides the estimated fair values of the remaining financial instruments: As of December 31, 2014 As of December 31, 2013 (in thousands) Carrying Value Fair Value Carrying Value Fair Value Financial Instruments: Investment securities: Investment securities $ — $ — $ 105 $ 105 Investment securities, restricted $ — $ — $ 406 $ 406 Investment securities, restricted, long-term $ 336 $ 336 $ 332 $ 332 Cost method investment $ 2,776 $ 2,776 $ — $ — Notes Payable: Current portion of notes payable, related parties $ 1,479 $ 1,439 $ — $ — Long-term portion of notes payable, related parties $ 14,431 $ 14,356 $ — $ — Highview technology license payable $ 155 $ 155 $ — $ — Highview technology license payable, long-term $ 1,389 $ 1,389 $ — $ — Concentration of credit risk The Company's certificates of deposit investment securities are at two financial institutions. If those institutions were to be unable to perform their obligations, the Company would be at risk regarding the amount of investment in excess of the federal deposit insurance corporation limits ( $250 thousand ) that would be returned to the Company. Assets and Liabilities Measured at Fair Value on a Recurring Basis The estimated fair values of investment securities are described below. Refer to Note 5 of these Consolidated Financial Statements for additional information regarding the Company’s investment securities. Fair value is defined as the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The Company uses the hierarchy prescribed in the accounting guidance for fair value measurements, based upon the available inputs to the valuation and the degree to which they are observable or not observable in the market. The three levels in the hierarchy are as follows: • Level 1 Inputs - Quoted prices (unadjusted) for identical assets or liabilities in active markets that are accessible as of the measurement date. • Level 2 Inputs - Inputs other than quoted prices within Level 1 that are observable either directly or indirectly, including but not limited to quoted prices in markets that are not active, quoted prices in active markets for similar assets or liabilities and observable inputs other than quoted prices such as interest rates or yield curves. • Level 3 Inputs - Unobservable inputs reflecting the Company’s own assumptions about the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. Financial instruments carried and measured at fair value on a recurring basis are presented in the table below according to the fair value hierarchy described above: As of December 31, 2014 Fair Value Measurement Using (in thousands) Level 1 Level 2 Level 3 Fair Value Assets: Investment securities, restricted, long-term $ — $ 336 $ — $ 336 Total assets at fair value $ — $ 336 $ — $ 336 As of December 31, 2013 Fair Value Measurement Using (in thousands) Level 1 Level 2 Level 3 Fair Value Assets: Investment securities $ — $ 105 $ — $ 105 Investment securities, restricted — 406 — 406 Investment securities, restricted, long-term — 332 — 332 Total assets at fair value $ — $ 843 $ — $ 843 The estimated fair value of certificates of deposit investments securities were estimated to be equal to the deposit value of the investment due to the market interest rates and relative short term nature of the instrument. The Company's experience with these types of investments and the expectations of the current investments held is that they will be satisfied at the current carrying amount. These securities were classified as Level 2. Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis The following tables show information related to assets and liabilities measured on a non-recurring basis as of December 31, 2014 and 2013 , respectively. As of December 31, 2014 Fair Value Measurement Using (in thousands) Level 1 Level 2 Level 3 Fair Value Total Losses Assets: Property and equipment $ — $ — $ 424 $ 424 $ (355 ) Impaired note receivable — — — — (500 ) Total assets at fair value $ — $ — $ 424 $ 424 $ (855 ) During the year ended December 31, 2014 , the Company recorded impairments on property and equipment with a total carrying value of $0.8 million , as a result of ongoing negative cash flows related to assets specifically related to the Company's DSI system fabrication facility. The fair values of the impaired assets were estimated using an appraisal obtained from a third party. The fair value measurements represent a Level 3 measurement as it is based on significant inputs not observable in the market. Additionally, the Company recorded impairment charges related to a Note Receivable, as discussed in Note 12 . The fair value of the impaired note receivable, determined to be fully impaired, was estimated using a discounted cash flow analysis. The fair value measurements represent a Level 3 measurement. These impairment charge are included within the General and administrative line item in the accompanying Consolidated Statements of Operations . In December 2014, the Company loaned $0.5 million to an independent third party to provide financing to pursue emissions technology projects. During the year ended December 31, 2014 , the Company recorded an allowance against the entire principal balance of a note receivable outstanding, as further discussed in Note 12 . As of December 31, 2013 Fair Value Measurement Using (in thousands) Level 1 Level 2 Level 3 Fair Value Total Losses Assets: Property and equipment $ — $ — $ 526 $ 526 $ (125 ) Goodwill — — — — (152 ) Total assets at fair value $ — $ — $ 526 $ 526 $ (277 ) During the year ended December 31, 2013 , the Company recorded impairments on property and equipment and goodwill, with a total carrying value of $0.7 million and $0.2 million , respectively, as a result of ongoing negative cash flows related to assets specifically related to the Company's DSI system fabrication facility. The fair value of the impaired property and equipment was estimated using an appraisal obtained from a third party. The fair value measurements represent a Level 3 measurement as it is based on significant inputs not observable in the market. The fair value of the impaired goodwill, determined to be fully impaired, was estimated using a discounted cash flow analysis. The fair value measurement represents a Level 3 measurement.

Supplemental Financial Informat

Supplemental Financial Information	12 Months Ended
	Dec. 31, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Supplemental Financial Information	Supplemental Financial Information Supplemental Balance Sheet Information The following table summarizes the components of Prepaid expenses and other assets and Other assets on the Consolidated Balance Sheets : As of December 31, (in thousands) 2014 2013 Other current assets: Prepaid expenses $ 1,573 $ 550 Inventory 630 130 Other 332 1 $ 2,535 $ 681 Other long-term assets: Deposits $ 638 $ 186 Intangibles 2,035 423 Other long-term assets 322 728 $ 2,995 $ 1,337 In December 2014, the Company loaned $0.5 million to an independent technology development company exploring energy storage to provide financing to pursue emissions technology projects, bearing annual interest of 8% . Interest and principal were payable at maturity of the agreement in June 2015. During March 2015, the Company loaned an additional $0.5 million to the third party, continuing to bear annual interest at 8% , and all interest and principal payments were then due in March 2018. Subsequent to the second loan disbursement, the Company became aware that the independent technology development company exploring energy storage was not awarded contracts which would have utilized their emissions technology. The Company also became aware that without these contracts, the ability of the independent third party to repay these loans was in doubt. The Company concluded that it was probable that as of December 31, 2014 facts existed that caused the loan to be impaired as of that date, even though the Company did not become aware of these facts until 2015. Therefore, the Company concluded that it was not probable that the third party had the ability to repay principal and interest based upon the contract terms as of the date of the original disbursement. As a result, the Company recorded an allowance against the entire principal balance of the note receivable outstanding as of December 31, 2014 , reversed accrued interest and put the note on non-accrual status as of December 31, 2014 . The Company also recorded an allowance in 2015 against the additional principal balance of the note receivable disbursed in March 2015. The expense related to the note receivable allowance in included within the General and administrative line item in the Consolidated Statements of Operations . The following table details the components of Other current liabilities and Other long-term liabilities on the Consolidated Balance Sheets : As of December 31, (in thousands) 2014 2013 Other current liabilities: Accrued compensation $ 1,539 $ 879 Accrued interest 894 875 Accrued losses on equipment contracts 3,127 4,805 Other 1,179 822 $ 6,739 $ 7,381 Other long-term liabilities: Deferred rent $ 1,021 $ 989 Warranty liabilities 152 62 Deferred revenue, related party 2,000 2,000 Other long-term liabilities 2,838 1,401 $ 6,011 $ 4,452 Included within Other long-term liabilities is the Company's asset retirement obligation. Changes in the Company's asset retirement obligations were as follows: As of December 31, (in thousands) 2014 2013 Asset retirement obligation, beginning of year $ 1,130 $ — Liability incurred — 1,075 Accretion 58 55 Asset retirement obligations, end of year $ 1,188 $ 1,130 Supplemental Consolidated Statements of Operations Information The following table details the components of Interest expense in the Consolidated Statements of Operations : Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) 453A interest $ 3,371 $ 1,313 $ 787 RCM6 note payable, related party 2,245 — — Other 109 25 11 $ 5,725 $ 1,338 $ 798 During the year ended December 31, 2013, the Company recognized $1.1 million of depreciation expense, included within the Research and development, net line item in the Consolidated Statements of Operations related to the research and development asset giving rise to the asset retirement obligation.

Stockholders Equity

Stockholders Equity	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Stockholders Equity	Stockholders Equity The Company has two classes of capital stock authorized, common stock and preferred stock, which are described as follows: Preferred Stock The Board of Directors is authorized to provide, out of the unissued shares of Preferred Stock and to fix the number of shares constituting a series of Preferred Stock and, with respect to each series, to fix the number of shares and designation of such series, the voting powers, if any, the preferences and relative, participating, option or other special rights, if any, and any qualifications, limitations or restrictions thereof, of the shares of such series. As of December 31, 2014 and 2013 , there was no Preferred Stock outstanding. Common Stock Holders of common stock are entitled to one vote for each share held of record on all matters submitted to a vote of the stockholders. Additionally, holders of common stock are entitled to receive dividends when and if declared by the Board of Directors, subject to any statutory or contractual restrictions on payment of dividends and to any restrictions on the payment of dividends imposed by the terms of any outstanding preferred stock. Upon dissolution, liquidation or the sale of all or substantially all of the Company's assets, after payment in full of any amounts required to be paid to creditors and to the holders of preferred stock having liquidation preferences, if any, the holders of shares of common stock will be entitled to receive the Company's remaining assets for distribution on a pro rata basis. Dividends The Company is limited in its ability to pay dividends without concurrently increasing its letters of credit related to the Royalty Award, further discussed in Note 15 , in an amount equal to 50% of the fair market value of the dividend. The Company is also restricted from paying dividends as a result of the Credit Agreement entered into during the fourth quarter of 2015. Should the Company pay dividends, the payment of such dividends will be dependent upon earnings, financial condition and other factors considered relevant by the Company's Board of Directors and will be subject to limitations imposed under Delaware law. Activity On November 20, 2013, the Company closed on an underwritten public offering selling 1,380,000 shares of common stock for $22.50 per share generating approximately $29.0 million in net proceeds. On March 14, 2014, the Company effected a two -for-one stock split of the Company’s common stock, which was effected in the form of a common stock dividend and all amounts have been retroactively adjusted for the split. On February 1, 2015, the Company entered into a Rights Agreement with Computershare Trust Company N.A. as the Rights Agent (“Rights Agreement”) whereby it declared a dividend distribution of one Right for each outstanding share of common stock, par value of $0.001 . The dividend was payable to holders of record as of the close of business on February 16, 2015 (the "Record Date"). Each holder of Common Stock as of the Record Date received a dividend of one Right per share of Common Stock. One Right was also issued together with each share of Common Stock issued by the Company after the Record Date and prior to the Distribution Date, and in certain circumstances, after the Distribution Date. New certificates for Common Stock issued after the Record Date contain a notation incorporating the Rights Agreement by reference. The Rights expired on February 1, 2016. Until the distribution date, the Rights are not exercisable and can only be transferred in connection with the transfer of Common Stock. As of the distribution date, if it occurs, the Rights will separate from the Common Stock and become exercisable to purchase one one-thousands of a share of Series A Junior Preferred Stock of the Company at a purchase price, which may be adjusted, of $63.00 . This portion of a share of Preferred Stock would give the holder approximately the same dividend, voting and liquidation rights as would one share of Common Stock. The Series A Junior Preferred Stock is not redeemable and ranks junior to all other series of the Company's Preferred Stock as to the payment of dividends and distribution of assets. On December 16, 2015, the Company entered into the First Amendment to the Rights Agreement ("Amendment"). The Amendment amended the definition of an “Acquiring Person” to increase the beneficial ownership threshold of the Company's common stock in such definition from 10% to 20% . The Amendment did not change the expiration date.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Plans The Company currently has several stock and option plans, including the 2005 Directors’ Compensation Plan (the “2005 Plan”), the Amended and Restated 2007 Equity Incentive Plan, as amended (the “2007 Plan”), the Amended and Restated 2010 Non-Management Compensation and Incentive Plan, as amended (the “2010 Plan”) and the Profit Sharing Retirement Plan, which is a plan qualified under Section 401(k) of the Internal Revenue Code (the “401(k) Plan”) as described below. These plans allow the Company to issue stock-based awards, including common stock, restricted stock, stock options and other rights and benefits under the plans to employees, directors and non-employees. As discussed in Note 1 and Note 21 , effective July 1, 2013, ADES replaced ADA as the publicly held corporation and assumed and adopted these plans and the outstanding awards granted pursuant to the plans. The 2005 Plan - During 2005, the Company adopted the 2005 Plan, which authorized the issuance of shares of common stock and the grant of options to purchase shares of common stock to non-management directors. Under the 2005 Plan, the award of stock is limited to not more than 2,000 shares per individual per year, and the grant of options is limited to 10,000 per individual in total. The aggregate number of shares of common stock reserved for issuance under the 2005 Plan totals 180,000 shares ( 100,000 in the form of stock awards and 80,000 in the form of options). These stock options vest in three equal annual installments beginning one year after the grant date. The 2007 Plan - During 2007, the Company adopted the 2007 Plan, as amended and restated on July 1, 2013 and amended on July 19, 2012 and February 12, 2014, with two additional amendments, approved by the Board on February 13, 2014 and June 5, 2015, pending stockholder approval. The 2007 Plan permits grants to employees, directors and non-employees of shares of common stock, restricted stock, stock options, cash awards and other rights and benefits under the plan. The maximum annual grant limit for a non-management director on an annual basis is 50,000 shares (subject to stockholder approval). The maximum awards available to be granted from the 2007 Plan on an annual basis to any other individual is 400,000 shares (subject to stockholder approval). The total number of shares authorized for issuance under the 2007 Plan is 3.6 million . The Compensation Committee of the Board of Directors has also approved annual long-term incentive awards for executive officers under the 2007 Plan. The awards vest in equal installments over a period of three years subject to the grantee’s continuous service with the Company and the grant of PSU's. Each PSU represents a contingent right to receive shares of the Company’s common stock if the Company meets certain performance measures over the requisite period. Vesting of the PSU's, if at all, will occur no later than January 2 after the conclusion of the third year of the performance period, subject to the grantee’s continuous service and the achievement of certain pre-established performance goals. Amounts vested are measured as of December 31st, immediately prior to the end of the service period, unless the PSU's vest sooner at the target amount as a result of certain transactions pursuant to Section 11 of the 2007 Plan. The number of shares of common stock a participant receives will be increased (up to 200 percent of target levels) or reduced (down to zero ) based on the level of achievement of performance goals. The number of PSU's that may be earned by a participant is determined at the end of the performance period based on the relative placement of the Company’s total stockholder return (“TSR”) for that period with approximately 75% of the award based on the relative performance of the Company’s TSR performance compared to the respective TSRs of a specified group of peer companies and the remaining portion of the award based on the Company’s TSR performance compared to the Russell 3000 Index. The 2010 Plan - During 2010, the Company adopted the 2010 Plan which permits grants of awards to employees, which may be shares, rights to purchase restricted stock, bonuses of restricted stock, or other rights or benefits under the plan. The Company reserved 600,000 shares of its common stock for these purposes. The Plan was amended and restated as of July 19, 2012 to make non-material changes to assure Internal Revenue Code Section 409A compliance. The 401(k) Plan - In 2009, the Company revised its 401(k) Plan to allow the issuance of shares of its common stock to employees to satisfy its obligation to match employee contributions under the terms of the plan in lieu of matching contributions in cash. The Company reserved 600,000 shares of its common stock for this purpose. The value of common stock issued as matching contributions under the plan is determined based on the per share market value of the Company’s common stock generally on quarterly authorization dates. Activity related to the 401(k) Plan is included in Note 16 . Collectively, these plans are called the “Plans.” Expense Restricted Stock - Restricted stock is typically granted with vesting terms of three or five years. The fair value of Restricted Stock Awards ("RSA's") is determined based on the closing price of the Company’s common stock on the authorization date of the grant multiplied by the number of shares subject to the stock award. Compensation expense for restricted stock awards is generally recognized over the entire vesting period on a straight-line basis. Stock Options - Stock options generally vest over three years and have a contractual limit of five years from the date of grant to exercise. The fair value of stock options granted is determined on the date of grant using the Black-Scholes option pricing model and the related expense is recognized on a straight-line basis over the entire vesting period. The following table indicates the weighted average assumptions that were used related to the awards granted for the years ended December 31, 2014 , 2013 and 2012 (Restated) , respectively: Years Ended December 31, 2014 2013 2012 (Restated) Stock options granted: Risk-free interest rate 1.6 % 0.9 % 0.7 % Dividend yield — % — % — % Volatility 80.4 % 91.0 % 92.0 % Expected term (in years) 5.0 5.0 5.0 The Company uses historical data to estimate inputs used in the Black-Scholes option pricing model. Risk-free interest rate - The risk-free interest rate for stock options granted during the period was determined by using a zero-coupon U.S. Treasury rate for the periods that coincided with the expected terms listed above. Dividends - As no dividends have been paid, nor are expected to be paid in future periods, no dividend yield was included in the calculations. Expected volatility - To calculate expected volatility, the Company’s historical volatility of common shares was used. Expected term - The Company’s expected term of options was based upon historical exercise behavior and consideration of the vesting term of the Company’s options and the options’ contractual term of five years. PSU's - Compensation expense is recognized for PSU awards on a straight-line basis over a three -year service period based on the estimated fair value at the date of grant using a Monte Carlo simulation model using the following weighted average assumptions (PSU awards were not granted prior to 2013): Years Ended December 31, 2014 2013 PSUs granted: Risk-free interest rate 0.8 % 0.4 % Dividend yield — % — % Volatility 74.5 % 81.4 % Performance period (in years) 3.0 3.0 The Company uses historical data to estimate inputs used in the Monte Carlo pricing model. Risk-free interest rate - The risk-free interest rate for PSU's granted during the period was determined by using a zero-coupon U.S. Treasury rate for the periods that coincided with the expected terms listed above. Dividends - As no dividends have been paid, nor are expected to be paid in future periods, no dividend yield was included in the calculations. Expected volatility - To calculate expected volatility, the Company’s historical volatility of common shares was used. Performance period - The Company’s performance period is based upon the vesting term of the Company’s PSU awards. The Company recorded the following compensation expense related to its various plans: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Restricted stock award expense $ 2,612 $ 1,681 $ 645 Stock option expense 117 48 4 PSU expense 1,983 583 — Total stock-based compensation expense 4,712 2,312 649 Income tax benefit from stock-based compensation expense — — — Net income impact $ 4,712 $ 2,312 $ 649 The Company recorded awards to Directors in General and administrative expense line and all other awards within the Payroll and benefit expense line in the accompanying Consolidated Statements of Operations. During the years ended December 31, 2014 and 2013 , the Company modified the terms of awards granted to 17 and one employees, respectively, in connection with its realignment plan and termination of the impacted employees discussed in Note 3 . These modifications resulted in the accelerated vesting and incremental expense related to certain performance-based awards and restricted stock awards. As a result, during 2014 and 2013, the Company recognized incremental share-based compensation of $1.0 million and zero , respectively, which was included in the Payroll and benefits line item in the Consolidated Statements of Operations. The amount of unrecognized compensation cost as of December 31, 2014 , and the expected weighted average period over which the cost will be recognized is as follows: As of December 31, 2014 (in thousands) Unrecognized Compensation Cost Expected Weighted Average Period of Recognition (in years) Restricted stock award expense $ 1,982 1.6 Stock option expense 382 1.7 PSU expense 1,711 1.3 Total unrecognized stock-based compensation expense $ 4,075 1.5 Activity Restricted Stock A summary of the status and activity of non-vested RSA is presented in the following table: For the Years Ended December 31. 2014 2013 2012 (Restated) (in thousands, except for share and per share amounts) Shares Weighted Shares Weighted-Average Shares Weighted-Average Non-vested at beginning of year 263,989 $9.05 254,156 $6.96 231,006 $5.45 Granted 112,643 $24.74 82,440 $16.88 83,026 $12.00 Vested (118,364 ) $15.75 (63,187 ) $10.73 (58,856 ) $8.18 Forfeited (48,347 ) $9.49 (9,420 ) $9.53 (1,020 ) $5.37 Non-vested at end of year 209,921 $13.59 263,989 $9.05 254,156 $6.96 The weighted-average grant-date fair value of RSA's granted or modified during the years ended December 31, 2014 , 2013 , and 2012 (Restated) was $2.8 million , $1.4 million , and $1.3 million , respectively. The total fair value of shares vested during the years ended December 31, 2014 , 2013 and 2012 (Restated) was $1.9 million , $0.7 million and $0.5 million , respectively. During the years ended December 31, 2014 , 2013 , and 2012 (Restated) , the Company modified the terms of equity awards granted to one , 11 and one employee(s), respectively. As of the modification dates in 2014 , 2013 and 2012 (Restated) , the Company recorded a liability in Accrued payroll and related liabilities line item in the Consolidated Balance Sheets of $0.1 million , $1.0 million and zero , respectively, related to such liability classified awards and an offsetting reduction to Additional paid-in capital line item in the Consolidated Balance Sheets. During the years ended December 31, 2014 and 2013 , the Company accelerated the vesting and expense recognition of 55,106 and 744 RSA's granted to 17 and one employees, respectively, in accordance with severance agreements. As a result, during 2014 and 2013, the Company recognized incremental share-based compensation of $1.0 million and zero , respectively, which was included in the Payroll and benefits line item in the Consolidated Statements of Operations. Stock Options A summary of option activity under the Plans is presented below: (in thousands, except for share and per share amounts) Number of Weighted Aggregate Intrinsic Value Weighted For the year ended December 31, 2012 Options outstanding, start of year 365,884 $ 4.97 Options granted 10,000 $ 9.77 Options exercised (3,932 ) $ 5.37 Options expired / forfeited — $ — Options outstanding, end of year 371,952 $ 5.10 $ 1,256 1.8 Options vested and exercisable as of December 31, 2012 361,952 $ 4.97 $ 1,256 1.8 For the year ended December 31, 2013 Options outstanding, start of year 371,952 $ 5.10 Options granted 10,000 $ 11.93 Options exercised (54,376 ) $ 6.51 Options expired / forfeited (10,000 ) $ 5.10 Options outstanding, end of year 317,576 $ 5.07 $ 7,002 1.0 Options vested and exercisable as of December 31, 2013 300,909 $ 4.74 $ 6,734 0.8 For the year ended December 31, 2014 Options outstanding, start of year 317,576 $ 5.07 Options granted 30,000 20.67 Options exercised (260,126 ) 4.30 Options expired / forfeited (13,250 ) 6.90 Options outstanding, end of year 74,200 $ 13.76 $ 670 3.0 Options vested and exercisable as of December 31, 2014 34,199 $ 8.44 $ 491 1.6 The weighted-average grant-date fair value of options granted during the years ended December 31, 2014 , 2013 , and 2012 (Restated) was $20.67 , $11.93 , and $9.77 , respectively. The total intrinsic value of options exercised during the years ended December 31, 2014 , 2013 and 2012 (Restated) was $4.9 million , $0.8 million and zero , respectively. The total fair value of shares issued as a result of options exercised (measured as of the date of exercise) during the years ended December 31, 2014 , 2013 and 2012 (Restated) was $6.1 million , $1.2 million and zero , respectively. Cash flows resulting from excess tax benefits are classified as part of cash flows from financing activities. Excess tax benefits are realized tax benefits from tax deductions for vested RSA's, settled PSU's, and exercised options in excess of the deferred tax asset attributable to stock compensation costs for such equity awards. The Company recorded no excess tax benefits for the years ended December 31, 2014, 2013, and 2012. During the nine months ended September 30, 2015, approximately $0.5 million of stock-based compensation expense was recognized as a result of granting an executive officer stock options to purchase the Company's common stock and fully vested common stock. PSU's A summary of the status and activity of non-vested PSU is presented in the following table (there were no PSU's issued until 2013): For the Years Ended December 31. 2014 2013 (in thousands, except for share and per share amounts) Units Weighted-Average Units Weighted-Average Non-vested at beginning of year 89,578 $ 26.04 — $ — Granted (1) 57,547 $ 37.45 89,578 $ 26.04 Vested (1) — $ — — $ — Forfeited / Canceled (1) (4,768 ) $ 26.04 — $ — Non-vested at end of year 142,357 $ 30.65 89,578 $ 26.04 (1) The number of awards assumes the target amount of awards for each employee participating in these grants is met. The final number of shares of common stock issued may vary depending on the actual price performance of the Company's common stock, which could result in the actual number of shares that vest ranging from zero shares up to a maximum of two times the number of units shown in the above table. The weighted-average grant date fair value of PSU's granted during the years ended December 31, 2014 , 2013 , and 2012 (Restated) was $2.2 million , $2.3 million , and zero , respectively. The PSU's granted will remain unvested until the third anniversary date of their issuance, at which time the actual number of vested shares will be determined based upon the actual price performances of the Company’s common stock relative to a broad stock index and a peer group performance index. During the year ended December 31, 2014 , the Company modified certain PSU's that were granted to two former executive officers in 2013 and 2014. In the third quarter of 2014, the Company recorded incremental expense of $0.2 million . No PSU's vested during the years ended December 31, 2014 , 2013 and 2012 (Restated) , respectively. Subsequent to December 31, 2014 , the Company settled certain PSU's that were granted to a former executive officer in 2013 and 2014. The 2013 awards earned a 1.75 -times and 2.0 -times multiplier related to the TSR and Russell 3000 Index performance metrics, respectively. The Company settled the 2013 award by issuing 12,722 shares of the Company’s common stock in accordance with the terms of the PSU awards. The 2014 awards earned a 0.75 -times and 0.0 -times multiplier related to the TSR and Russell 3000 Index performance metrics, respectively. The Company settled the 2014 award by issuing 2,440 shares of the Company’s common stock in accordance with the terms of the PSU awards. The Company and the former officer mutually agreed to net share settle the 2013 and 2014 awards to cover income and payroll tax withholdings as provided for in the plan document and award agreements. As a result, 4,712 shares were withheld to satisfy income and payroll tax withholding obligations that occurred upon delivery of the shares underlying those PSU's. The total fair value of shares vested subsequent to December 31, 2014 was $0.4 million . Other Matters Cash received from share-based payment exercises under all arrangements for the years ended December 31, 2014 , 2013 and 2012 (Restated) was $0.2 million , $0.4 million , and zero , respectively. In 2015, in connection with the reduction in force, the Company accelerated vesting of 79,300 RSA's/PSU's for 41 employees in accordance with severance agreements. The incremental stock compensation expense related to the acceleration was $0.9 million . Additionally in 2015, the Company modified the award of 100,884 PSU's for one executive officer in connection with his retirement. The incremental stock compensation expense was $0.3 million .

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Legal Proceedings The Company is involved in certain legal actions, described below. The outcomes of these legal actions are not within the Company’s complete control and may not be known for prolonged periods of time. In some actions, the claimants seek monetary damages and other penalties that could require significant expenditures. In accordance with generally accepted accounting principles, the Company records a liability in the Consolidated Financial Statements for loss contingencies when a loss is known or considered probable and the amount can be reasonably estimated. If the reasonable estimate of a known or probable loss is a range, and no amount within the range is a better estimate than any other, the minimum amount of the range is accrued. If a loss is reasonably possible but not known or probable, and can be reasonably estimated, the estimated loss or range of loss is disclosed. When determining the estimated loss or range of loss, significant judgment is required to estimate the amount and timing of a loss to be recorded. Estimates of probable losses resulting from litigation and governmental proceedings involving the Company are inherently difficult to predict, particularly when the matters are in early procedural stages, with incomplete facts or legal discovery; involve unsubstantiated or indeterminate claims for damages; potentially involve penalties or fines. Securities class action lawsuit: United Food and Commercial Workers Union v. Advanced Emissions Solutions, Inc. , No. 14-cv-01243-CMA-KMT (U.S. District Court, D. Colo.) A class action lawsuit against ADES and certain of its current and former officers is pending in the federal court in Denver, Colorado. This lawsuit and a companion case were originally filed in May 2014. On February 19, 2015, the Court consolidated these cases and appointed the United Foods and Commercial Workers Union and Participating Food Industry Employers Tri-State Pension Fund as lead plaintiff and approved its selection of the law firms. The consolidated case is now captioned United Food and Commercial Workers Union v. Advanced Emissions Solutions, Inc. , No. 14-cv-01243-CMA-KMT (U.S. District Court, D. Colo.). The lead plaintiff filed “Lead Plaintiff’s Consolidated Class Action Complaint” on April 20, 2015 (the “Consolidated Complaint”). The Consolidated Complaint names as defendants the Company and certain current and former Company officers. Plaintiffs allege that ADES and other defendants misrepresented to the investing public the Company’s financial condition and its financial controls to artificially inflate and maintain the market price of ADES’s common stock. The Consolidated Complaint alleges two claims for relief for: 1) alleged violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5, and 2) control person liability under Section 20(a) of the Exchange Act. The lawsuit seeks unspecified monetary damages together with costs, and attorneys’ fees incurred in prosecuting the class action, among other relief. The Consolidated Complaint, alleges a class period covering all purchasers or acquirers of the common stock of ADES or its predecessor-in-interest during the proposed class period from May 12, 2011 through January 29, 2015. Defendants filed a motion to dismiss the Consolidated Complaint on June 19, 2015, contending the Consolidated Complaint: 1) fails to meet the strict pleading standards required for Section 10(b) claims; and 2) fails to establish the primary violation required for any claim of secondary (control person) liability. Plaintiffs filed a response in opposition to this motion on July 2, 2015 and Defendants filed their reply brief on July 16, 2015. The Court has not yet ruled on this motion. The Company has not recorded an expense related to losses in connection with this matter because any potential loss is not currently probable or reasonably estimable under U.S. GAAP. Additionally, the Company cannot reasonably estimate the range of loss, if any, that may result from this matter. Stockholder derivative lawsuits: In Re Advanced Emissions Solutions, Inc. Shareholder Derivative Litigation , No. 2014CV-30709 (District Court, Douglas County, Colorado) (consolidated actions). Consolidated stockholder derivative claims against certain of the Company’s current and former officers and directors, along with the Company as a "nominal defendant", are pending in the District Court for Douglas County, Colorado, and are currently stayed. In June and July 2014 stockholder derivative actions were filed in the Colorado District Courts for Douglas County and for the City and County of Denver. By agreement of the parties, the case in the Denver District Court was transferred to the Douglas County District Court and the cases were consolidated. In separate complaints, the plaintiffs allege breach of fiduciary duties, waste of corporate assets, and unjust enrichment against the defendants for their allegedly utilizing improper accounting techniques and failing to maintain effective internal controls that together resulted in materially inaccurate financial statements from which incentive compensation was derived and paid. Plaintiffs demand, on behalf of the Company, unspecified monetary damages, “appropriate equitable relief,” and the costs and disbursements of the action, including attorneys', accountants and expert fees, costs, expenses, and restitution, as well as certain corporate governance changes. On August 28, 2014, the Colorado state court approved a Stipulation and proposed Order Consolidating Actions (the "Order"), Appointing Co-Lead Plaintiffs and Co-Lead Counsel, and Staying Consolidated Action. Under that Order, the consolidated derivative actions are stayed at least 30 days after a decision by the U.S. District Court on the Defendants’ motion to dismiss the operative complaint in the securities class action. Any party has the right to move to lift the stay on 30-days’ written notice to the other parties. The Company has not recorded an expense related to losses in connection with this matter because any potential loss is not currently probable or reasonably estimable under U.S. GAAP. Additionally, the Company cannot reasonably estimate the range of loss, if any, that may result from this matter. SEC Inquiry On April 7, 2014, the SEC’s Division of Enforcement informed the Company that it had initiated an inquiry to determine if violations of the federal securities laws have occurred (the “SEC Inquiry”), and in September 2014 the SEC issued a formal order of investigation. The SEC Inquiry generally pertains to the restatement of the Company's financial statements and internal controls processes, as described in Note 2 of the Consolidated Financial Statements. The Company is fully cooperating with the SEC and has provided information and documents to the SEC on an ongoing basis. To date, the SEC has not asserted any formal claims. While we cannot predict the duration or outcome of the SEC Inquiry, it could result in the payment of monetary penalties and other relief. The Company has not recorded an expense related to losses in connection with this matter because any potential loss is not currently probable or reasonably estimable under U.S. GAAP. Additionally, the Company cannot reasonably estimate the range of loss, if any, that may result from this matter. Settlement and Royalty Indemnity In August 2008, Norit International N.V. f/k/a Norit N.V. ("Norit") filed a lawsuit against the Company asserting claims for misappropriation of trade secrets and other claims related to the Company's ADA Carbon Solutions, LLC joint venture ("Carbon Solutions"). The Norit lawsuit, initially filed in Texas was moved to arbitration, and on April 8, 2011, the arbitration panel issued an interim award holding the Company liable for approximately $37.9 million for a non-solicitation breach of contract claim and held the Company and certain other defendants liable for royalties of 10.5% for the first three years beginning in mid-2010 and 7% for the following five years based on adjusted sales of activated carbon from the Red River plant. On August 29, 2011 , the Company and Norit entered into a settlement agreement whereby the Company paid a lump-sum payment to Norit totaling $33 million on August 30, 2011 ("Settlement Agreement, Lump Sum"). In addition, the Company agreed to pay an additional $7.5 million over a three -year period commencing on June 1, 2012, payable in three installments without interest of $2.5 million . Under the terms of the settlement agreement, ADA was also required to pay additional damages related to certain future revenues generated from the equity method investment through the second quarter of 2018 (the “Royalty Award”). Payments of amounts due under the Royalty Award for each quarter are payable three months after such quarter ends through the second quarter of 2018. On October 18, 2011 , the arbitration panel endorsed and confirmed the terms of the settlement agreement. Additionally, during November 2011, the Company entered into an Indemnity Settlement Agreement whereby the Company agreed to settle certain indemnity obligations asserted against the Company related to the Norit litigation. Under the terms of the Indemnity Settlement Agreement, the Company paid Carbon Solutions a $2 million payment on November 28, 2011 and agreed to make 16 additional monthly payments of $0.1 million with the first one paid on November 28, 2011, and the remaining 15 payments commencing on December 1, 2011, relinquished all of its equity interest in Carbon Solutions to Carbon Solutions and amended the Intellectual Property License Agreement dated October 1, 2008 between the Company and Carbon Solutions. Additionally, in the event that the Company declares or otherwise issues a dividend to any or all of its stockholders prior to January 1, 2018, other than repurchases of common stock under employee stock plans, the Company must increase its letter of credit amounts, which support the payments which must be paid to Norit, equal to 50% of the aggregate fair market value of such dividends. As of December 31, 2014 and 2013 , the Company has recorded the components of the Settlement and royalty indemnity obligation and Settlement and royalty indemnification, long-term line items in the Consolidated Balance Sheets as follows: As of December 31, (in thousands) 2014 2013 Settlement and royalty indemnity obligation, short-term $ 3,749 $ 4,622 Settlement and royalty indemnification, long-term 20,273 24,021 Total settlement and royalty indemnity $ 24,022 $ 28,643 Future amounts to be paid related to the Royalty Award may materially differ from current estimates due to future adjusted sales of activated carbon from the Red River plant. See Note 2 for additional details related to these matters. CCS The Company also has certain limited obligations contingent upon future events in connection with the activities of CCS. The Company, NexGen and two entities affiliated with NexGen have provided GSFS with limited guarantees (the “CCS Party guarantees”) related to certain losses it may suffer as a result of inaccuracies or breach of representations and covenants. The Company also is a party to a contribution agreement with NexGen under which any party called upon to pay on a CCS Party Guaranty is entitled to receive contribution from the other party equal to 50% of the amount paid. Consultant Obligation On January 1, 2012 , the Company entered into a residual payment agreement with a former consultant who was involved in the development and deployment of RC technologies. Pursuant to the agreement, the Company is required to make annual payments based upon CCS RC production from January 1, 2012 through June 30, 2015 . These expenses are recorded within the Legal and professional fees line item in the Consolidated Statements of Operations and are recorded as RC production occurs. During the years ended December 31, 2014 , December 31, 2013 and 2012 (Restated) , the Company recorded expenses under this agreement of $1.4 million , $0.6 million and $0.2 million , respectively. Additional aggregated payments related to this agreement totaling $1.7 million were made in 2015 and 2016. The Company made the final payment related to this obligation, in the amount of approximately $0.3 million , in January 2016. Line of Credit In September 2013, ADA, as borrower, and ADES, as guarantor, entered into a 2013 Loan and Security Agreement with a bank for an aggregate principal amount of $10 million that is secured by certain amounts due to the Company from certain CCS RC leases (the "Line of Credit"). As amended, the Line of Credit is available until May 31, 2016. Covenants in the Line of Credit include a borrowing base limitation that is based on a percentage of the net present value of ADA’s portion of payments due to CCS from the RC leases. The Line of Credit also contains other affirmative and negative covenants and customary indemnification obligations of ADA to the lender and provides for the issuance of Letters of Credit provided that the aggregate amount of the Letters of Credit plus all advances then outstanding does not exceed the calculated borrowing base. The Company guaranteed the obligations and agreements of ADA under the Line of Credit. Amounts outstanding under the Line of Credit bear interest payable monthly at a rate per annum equal to the higher of 5% or the “Prime Rate” (as defined in the agreement) plus 1% . There were no outstanding balances under this agreement at December 31, 2014 and 2013 , respectively. As a result of certain covenant violations, the Company has no borrowing availability under this facility until such time as it has achieved compliance with filing requirements under applicable securities regulations. The Line of Credit has been amended six times (December 2, 2013, April 3, 2014, September 20, 2014, December 15, 2014, May 29, 2015 and September 30, 2015), most notably to extend the maturity date. The lender has also provided seven waivers relating to various transactions and obligations to provide financial information to the lender. Letters of Credit The Company has letters of credit ("LOC") with two financial institutions related to equipment projects, the royalty indemnification and certain other agreements. The following tables summarize the letters of credit outstanding, collateral, by type, and the related line items within the Consolidated Balance Sheets where the collateral related to the letters of credit is recorded: As of December 31, 2014 (in thousands) LOC Outstanding Restricted Cash Restricted cash, long-term Investment securities, restricted, long-term Contract performance - equipment systems $ 7,247 $ 2,527 $ 4,721 $ — Royalty indemnification 4,050 — 4,050 — Other 328 — — 336 Total LOC outstanding $ 11,625 $ 2,527 $ 8,771 $ 336 As of December 31, 2013 (in thousands) LOC Outstanding Restricted Cash Restricted cash, long-term Investment securities, restricted, long-term Contract performance - equipment systems $ 4,860 $ — $ 4,860 $ — Royalty indemnification 2,801 — 2,807 — Other 328 — — 332 Total LOC outstanding $ 7,989 $ — $ 7,667 $ 332 Restricted balances may exceed the letters of credit outstanding due to interest income earned on the restricted balances. The following tables summarizes the expiration periods of the letters of credit, based upon the ultimate maturity date of the letters of credit as of December 31, 2014 : Expiration of Letters of Credit as of December 31, 2014 (in thousands) Less than 1 year 1-3 years 4-5 years After 5 years Letters of credit $ 2,527 $ 5,048 $ 4,050 $ — Performance Guarantee on Equipment Systems In the normal course of business related to ACI and DSI systems, the Company may guarantee certain performance thresholds during a discrete performance testing period that do not extend beyond six months from the initial test date, the commencement of which is determined by the customer. Performance thresholds include such matters as the achievement of a certain level of mercury removal and other emissions based upon the injection of a specified quantity of a qualified activated carbon or other chemical at a specified rate given other plant operating conditions, availability of equipment and electric power usage. In the event the equipment fails to perform as specified during the testing period, the Company may have an obligation to correct or replace the equipment. In the event the level of mercury removal is not achieved, the Company may have a “make right” obligation within the contract limits. As of December 31, 2014, the Company has never incurred a performance guarantee claim. If incurred, guarantees would be included within the Equipment sales cost of revenue line of the Consolidated Statements of Operations . The Company is currently working to modify and correct two performance guarantee issues related to EC systems that were installed during 2015. Resolution of these performance guarantees is not expected to result in a material adverse effect on the Company’s operating performance or liquidity in 2015 or beyond. Purchase Obligations As of December 31, 2014 , the Company expects to pay purchase obligations totaling approximately $0.2 million in 2015 primarily for memberships to industry groups. DOE Audits Certain of the Company's completed and current contracts awarded by the DOE and related industry participants remain subject to adjustments as a result of future government audits. The Company's historical experience with these audits has not resulted in significant adverse adjustments to amounts previously received; however the audits for the years 2010 and later have not been finalized. Operating Lease Obligations The Company leases office, warehouse and laboratory space in Highlands Ranch, Colorado and in McKeesport, Pennsylvania under operating leases. As of December 31, 2014 , the Company leased approximately 309 thousand square feet under approximately six leases. Original lease terms ranged from 3 to 7 years. Certain of these leases have options permitting renewals for additional periods. In addition to minimum fixed payments, a number of leases contain annual escalation clauses which are related to increases in the inflation index. Annual minimum commitments under the leases as of December 31, 2014 are as follows: Years Ending December 31, Operating Lease Commitments (in thousands) 2015 $ 1,608 2016 1,476 2017 1,269 2018 981 2019 105 Thereafter — Total $ 5,439 Rental expense incurred for the years ended are as follows: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Rent expense $ 1,531 $ 871 $ 59 Subsequent to December 31, 2014 , the Company entered into an agreement to terminate a lease agreement of approximately 50 thousand square feet. The Company did not incur lease termination costs in connection with this agreement. As a result, future minimum commitments under leases and annual rent expense will be reduced by $0.5 million and $0.2 million , respectively. Notes Payable Subsequent to December 31, 2014 As disclosed in Note 10 , the Company entered into a Credit Agreement for $15.0 million , which matures on April 22, 2016 , subject to a three month extension, if certain conditions are met.

Defined Contributions Savings P

Defined Contributions Savings Plan	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Defined Contributions Savings Plan	Defined Contributions Savings Plan The Company has an employee retirement plan (the "401(k) Plan") that provides eligible employees of the Company an opportunity to accumulate retirement funds. The Company makes matching contributions to the 401(k) Plan in the form of cash and its common stock. The following table presents the amount the Company recognized as expense within the Payroll and benefits line item in the Consolidated Statements of Operations : Years Ended December 31, (in thousands) 2014 2013 2012 401(K) employer expense $ 509 $ 625 $ 468

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision for income taxes consists of the following: Years Ended December 31, (in thousands, except for rate) 2014 2013 2012 (Restated) Current portion of income tax expense: Federal $ — $ — $ — State 296 463 14 296 463 14 Deferred portion of income tax expense — — — Total income tax expense $ 296 $ 463 $ 14 Effective tax rate 18 % (3 )% — % A reconciliation of expected federal income taxes on income from operations at statutory rates with the expense (benefit) for income taxes is as follows: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Amount Amount Amount Federal statutory rate $ 589 $ (5,435 ) $ (4,590 ) State income taxes, net of federal benefit 31 (1,077 ) (354 ) Disallowed compensation 721 — — Permanent differences 52 45 54 Tax credits (25,607 ) (14,727 ) (16,392 ) Valuation allowances 23,794 21,843 21,374 Changes in state effective rates 716 — — Other — (186 ) (78 ) Expense (Benefit) for the provision for income taxes $ 296 $ 463 $ 14 Deferred income taxes are provided for the effects of temporary differences between the tax basis of an asset or liability and its reported amount in the accompanying Consolidated Balance Sheets. These temporary differences result in taxable or deductible amounts in future years. Details of the Company’s deferred tax assets and liabilities are summarized as follows: As of December 31, (in thousands) 2014 2013 Deferred tax assets Settlements $ 9,177 $ 11,206 Deferred revenues and loss contract provisions 4,650 4,055 Employee related liabilities 3,643 1,411 Intangible assets 1,070 153 Equity method investments 7,507 8,235 Net operating loss carryforward 10,831 13,039 Tax credits 58,486 32,879 Deposits on equipment contracts 2,492 3,387 Other 1,105 859 Total deferred tax assets 98,961 75,224 Less valuation allowance (98,203 ) (74,409 ) Net deferred tax assets 758 815 Less: Deferred tax liabilities Property and equipment and other (758 ) (815 ) Total deferred tax liabilities (758 ) (815 ) Net deferred tax assets (liabilities) $ — $ — The Company assesses the available positive and negative evidence to determine if sufficient future taxable income will be generated to use the existing deferred tax assets. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2014 . As of December 31, 2014 and 2013 , the Company has recorded a full valuation allowance against the net deferred tax assets of $98.2 million and $74.4 million , respectively, to reflect the estimated amount of deferred tax assets that may not be realized. During 2014 , the Company’s valuation allowance increased by $23.8 million primarily due to increases in tax credits, offset by net decreases in other deferred tax assets. The following table presents the approximate amount of federal and state net operating loss carryforwards and federal tax credit carryforwards available to reduce future taxable income, along with the respective range of years that the net operating loss and tax credit carryforwards would expire if not utilized: As of December 31, (in thousands) 2014 Beginning expiration year Ending expiration year Federal net operating loss carryforwards $ 26,405 2031 2032 State net operating loss carryforwards $ 43,621 2017 2034 Federal tax credit carryforwards $ 58,486 2031 2034 The Company does not believe it has any significant uncertain tax positions. The Company specifically evaluated whether the installment sale treatment compared to lease treatment for tax purposes at CCS gives rise to an uncertain tax position. As this accounting related to a potential uncertain tax position would result in the Company recording a tax asset, no amount has been recorded. Accordingly, the Company did not record any adjustments or recognize interest expense for uncertain tax positions for the years ended December 31, 2014, 2013 and 2012. In the future, if uncertain tax positions arise, interest and penalties will be accrued and included in the Interest expense line item in the Consolidated Statements of Operations . Additionally, the Company does recognize interest expense related to tax treatment of RC facilities at CCS in the Interest expense line item in the Consolidated Statements of Operations. Additional information related to these interest amounts is included in Note 12 . The Company files income tax returns in the U.S. and in various states. The Company is no longer subject to U.S. federal examinations by tax authorities for years before 2012 . The Company is generally no longer subject to State and local examinations by tax authorities for years before 2011 .

Business Segment Information

Business Segment Information	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Business Segment Information	Business Segment Information Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by a company's chief operating decision maker ("CODM"), or a decision making group, in deciding how to allocate resources and in assessing financial performance. As of December 31, 2014, the Company's CODM was the Company's CEO and CFO, collectively, the CODM. The Company's operating and reportable segments are organized by products and services provided. Segments have been reorganized from prior periods due to changes within the Company's management structure and the manner in which the Company is operating the business. All prior periods have been conformed to the current year presentation. The Company has four reportable segments: (1) Refined Coal ("RC"); (2) Emissions Control - Engineering and Technology Services ("EC - ETS"); (3) Emissions Control - Manufacturing ("EC - Manufacturing"); and (4) Research and Development ("R&D"). The business segment measurements provided to and evaluated by the CODM are computed in accordance with the principles listed below: • The accounting policies of the operating segments are the same as those described in the summary of significant accounting policies except as described below. • Segment revenue includes the Company's equity method earnings and losses from the Company's equity method investments. Segment revenue also includes the Company's royalty earnings from CCS. • Segment operating income (loss) includes the Company's equity method earnings and losses from the Company's equity method investments and royalty earnings from CCS. However, segment operating income (loss) excludes Payroll and benefits , Rent and occupancy , Legal and professional fees , and General and administrative ("Corporate general and administrative expenses"), as well as depreciation and amortization expense, unless otherwise specifically attributable to a segment. • Segment revenue includes Research and Development reimbursements. • Items not included in consolidated operating income are excluded from segment operating income except for 453A interest and RCM6 interest expense, which is directly attributable to the RC segment. The following table presents the Company's operating segment results for the years ended December 31, 2014 , 2013 and 2012 (Restated) . All assets are located in the U.S. and all significant customers are either U.S. companies or the U.S. Government. Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Revenues: Refined Coal: Earnings from equity method investments $ 42,712 $ 15,502 $ 813 Consulting services 665 1,330 3,255 Royalties, related party 6,410 2,505 1,446 49,787 19,337 5,514 Emissions Control - Engineering Technology and Services: Equipment sales 11,327 3,499 7,496 Consulting services 2,576 3,304 4,111 Chemical and other 391 749 715 14,294 7,552 12,322 Emissions Control - Manufacturing: Equipment sales 717 2,248 88 Consulting services 1,247 2,156 651 1,964 4,404 739 Research and Development: 2,033 9,817 2,881 2,033 9,817 2,881 Total segment reporting revenues 68,078 41,110 21,456 Adjustments to reconcile to reported revenues: Refined Coal: Earnings from equity method investments (42,712 ) (15,502 ) (813 ) Royalties, related party (6,410 ) (2,505 ) (1,446 ) (49,122 ) (18,007 ) (2,259 ) Research and Development: (2,033 ) (9,817 ) (2,881 ) Total reported revenues $ 16,923 $ 13,286 $ 16,316 Segment reporting operating income (loss) Refined Coal $ 42,094 $ 16,227 $ 1,759 Emissions Control - Engineering Technology and Services (3,073 ) (2,580 ) (70 ) Emissions Control - Manufacturing (7,635 ) (8,378 ) (1,337 ) Research and Development (2,640 ) (3,536 ) (497 ) Total segment operating income (loss) $ 28,746 $ 1,733 $ (145 ) A reconciliation of reportable segment amounts to the Company's consolidated balances is as follows: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Segment income Total reported segment operating income (loss) $ 28,746 $ 1,733 $ (145 ) Adjustments to reconcile to net loss attributable to Advanced Emissions Solutions, Inc. Corporate payroll and benefits (12,621 ) (10,898 ) (7,450 ) Corporate rent and occupancy (694 ) (593 ) (484 ) Corporate legal and professional fees (9,514 ) (2,563 ) (2,243 ) Corporate general and administrative (3,980 ) (2,961 ) (2,803 ) Corporate depreciation and amortization (354 ) (307 ) (263 ) Interest income 74 109 308 Other income (expense) 26 (44 ) (35 ) Income tax (expense) benefit (296 ) (463 ) (14 ) Net income (loss) $ 1,387 $ (15,987 ) $ (13,129 ) Corporate general and administrative expenses include certain costs that benefit the business as a whole but are not directly related to one of our segments. Such costs include but are not limited to accounting and human resources staff, information systems costs, legal fees, facility costs, audit fees and corporate governance expenses. Segment assets were as follows as of the dates presented: As of December 31, (in thousands) 2014 2013 Assets: Refined Coal $ 21,322 $ 3,887 Emissions Control - Engineering Technology and Services 34,175 38,480 Emissions Control - Manufacturing 11,285 10,603 Research and Development 6,431 1,135 All Other and Corporate 20,486 19,419 Consolidated $ 93,699 $ 73,524 During the fourth quarter of 2015 the Company realigned its operating segments into two reportable segments: (1) Refined Coal ("RC"); (2) Emissions Control - Engineering and Technology Services ("EC - ETS"). Beginning with the Company's 2015 Annual Report on Form 10-K, the Company will retroactively adjust all segment related disclosures.

Major Customers

Major Customers	12 Months Ended
	Dec. 31, 2014
Major Customers Disclosure [Abstract]
Major Customers	Major Customers Sales to unaffiliated customers who represent 10% or more of the Company’s sales in any one year were as follows: Years Ended December 31, Customer Revenue Type Segment(s) 2014 2013 2012 (Restated) A Equipment sales, Consulting services EC - ETS 37% 2% 5% B Equipment sales, Consulting services, Other EC - ETS 24% —% 2% C Equipment sales EC - Manufacturing 1% 11% —% D Consulting services EC - Manufacturing 8% 12% 2% E Equipment sales EC - ETS —% 25% 7% F Equipment sales EC - ETS —% —% 10% G Equipment sales, Consulting services EC - ETS 1% 2% 22%

Quarterly Financial Results (un

Quarterly Financial Results (unaudited)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Results (unaudited)	Quarterly Financial Results (unaudited) Summarized quarterly results for the two years ended December 31, 2014 and December 31, 2013 , respectively, are as follows: For the Quarter Ended (in thousands, except per share data) December 31, 2014 September 30, 2014 June 30, 2014 March 31, 2014 Revenues $ 3,693 $ 9,072 $ 3,175 $ 983 Cost of revenues, exclusive of operating expenses shown below 2,903 6,512 1,754 451 Other operating expenses 16,335 12,839 9,841 8,102 Operating loss (15,545 ) (10,279 ) (8,420 ) (7,570 ) Earnings from equity method investments 20,693 5,603 9,791 6,625 Royalties, related party 2,154 2,275 849 1,132 Other income (expenses), net (2,484 ) (1,185 ) (1,199 ) (757 ) Income (loss) before income tax expense 4,818 (3,586 ) 1,021 (570 ) Income tax expense 141 113 29 13 Net income (loss) $ 4,677 $ (3,699 ) $ 992 $ (583 ) Earnings (loss) per common share – basic $ 0.21 $ (0.17 ) $ 0.05 $ (0.03 ) Earnings (loss) per common share – diluted $ 0.21 $ (0.17 ) $ 0.05 $ (0.03 ) Weighted-average number of common shares outstanding (1) Basic 21,563 21,536 21,477 21,465 Diluted 21,947 21,536 22,035 21,465 (1) The number of shares and per share amounts have been retroactively restated to reflect the two -for-one stock split of the Company’s common stock, which was effected in the form of a common stock dividend distributed on March 14, 2014. For the Quarter Ended (in thousands, except per share data) December 31, 2013 September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) Revenues $ 1,228 $ 3,470 $ 6,427 $ 2,161 Cost of revenues, exclusive of operating expenses shown below 758 5,970 4,482 2,458 Other operating expenses 9,442 7,206 7,363 7,865 Operating income (Loss) (8,972 ) (9,706 ) (5,418 ) (8,162 ) Earnings from equity method investments 3,095 9,684 2,400 323 Royalties, related party 748 730 356 671 Other income (expenses), net (603 ) (341 ) (250 ) (79 ) Income (loss) before income tax expense (5,732 ) 367 (2,912 ) (7,247 ) Income tax expense 147 11 88 217 Net income (loss) $ (5,879 ) $ 356 $ (3,000 ) $ (7,464 ) Earnings (loss) per common share – basic $ (0.29 ) $ 0.02 $ (0.15 ) $ (0.38 ) Earnings (loss) per common share – diluted $ (0.29 ) $ 0.02 $ (0.15 ) $ (0.38 ) Weighted-average number of common shares outstanding (1) Basic 20,594 19,937 19,916 19,899 Diluted 20,594 20,473 19,916 19,899 (1) The number of shares and per share amounts have been retroactively restated to reflect the two -for-one stock split of the Company’s common stock, which was effected in the form of a common stock dividend distributed on March 14, 2014. Amounts presented on a quarterly basis in the 2013 tables differ from amounts included in the Company's Form 10-Q filings related to the applicable periods due to amounts that have been restated for reasons described in Note 2 as well as specific information to the applicable quarters below. The following is a description of the restatement adjustments and effect of the errors recorded by the Company on the previously issued 2013 Consolidated Balance Sheets and Consolidated Statements of Operations. As previously reported amounts in the below tables represent those reported in the Company's Form 10-Q's for the year ended December 31, 2013, adjusted to conform to current year presentation, as applicable. A. Deconsolidation - These are adjustments necessary to properly reflect the Company’s investment in CCS as an equity method investment. B. Revenue and related cost of revenue - The total decrease to revenue consists of adjustments to account for equipment construction projects under the completed contract method (as discussed in Note 2 ), adjustments for contracts with the DOE and other parties that should be accounted for as cost share reimbursements, with all reimbursements and expenses being recorded in research and development expense rather than revenue and cost of revenue and adjustments to consulting service revenue to correct for the timing of revenue recognition and to appropriately recognize a portion of consulting service revenue from CCS that were previously eliminated when consolidating CCS. Individual revenue line items were also impacted by reclassifications between equipment revenue and consulting revenue. The decrease to cost of revenue consists of adjustments to account for equipment construction projects under the completed contract method adjustments related to warranties as well as the correction of costs associated with the DOE contracts, now included within research and development expense. The Company previously recorded a portion of the costs incurred on these contracts in cost of revenue and the balance in research and development expense. Additional adjustments were recorded to appropriately recognize costs for consulting services with CCS that were previously eliminated when consolidating CCS. Individual costs of revenue line items were also impacted by reclassifications between equipment cost of revenue and consulting cost of revenue. The following tables summarize the impact by quarter related to the revenue and cost of sales adjustments: Revenue For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Completed contract revenue recognition $ (11.6 ) $ (5.7 ) $ (7.0 ) DOE and other parties adjustment (4.2 ) (2.7 ) (1.4 ) Consulting service timing adjustment — — 0.1 $ (15.8 ) $ (8.4 ) $ (8.3 ) Cost of revenue For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Completed contract revenue recognition - equipment $ (5.2 ) $ (5.2 ) $ (3.7 ) Equipment reclassifcation to consulting service (0.3 ) (0.3 ) (0.2 ) BCSI purchase accounting and other - equipment — 0.1 (0.2 ) Warranty adjustment - equipment (0.3 ) (0.2 ) (0.2 ) DOE and other parties adjustment (4.8 ) (2.5 ) (1.2 ) Consulting service reclassification from equipment and burden adjustment 0.3 0.3 0.2 $ (10.3 ) $ (7.8 ) $ (5.3 ) C. Earnings (loss) in equity method investments and royalty earnings from equity method investment - CCS’s equity structure includes Class B units that provide the holder with certain preferred returns on its investment. Historically, the Company did not properly account for the accretion of these returns and, as a result, the calculation of CCS’s income attributable to the Company was overstated. This overstatement was partially offset by the recognition of equity earnings associated with cash distributions from CCS in excess of the Company's investment balance. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) CCS Class B accretion $ (1.2 ) $ (1.2 ) $ (1.4 ) Equity earnings in CCS 5.7 1.0 0.1 $ 4.5 $ (0.2 ) $ (1.3 ) D. Litigation settlement and royalty indemnity expense - These represent adjustments necessary to properly account for the Royalty Award, as discussed in Note 2 . The effect of this adjustment was an increase to litigation settlement expense in 2011 and a reduction of royalty expense in 2013. E. Other - The Company identified other adjustments related to it's prior accounting as discussed below: 1. Adjustments impacting the Payroll and benefits line item included adjustments for allocation of labor burden, stock based compensation, accrued incentives, and other. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Labor burden allocation adjustment $ — $ 0.1 $ (0.1 ) Stock based compensation adjustments — 0.2 — Accrued incentive adjustments — (0.8 ) 0.4 Other — — 0.1 $ — $ (0.5 ) $ 0.4 2. Adjustments related to the Company's 2012 acquisition of the assets of two related, privately held companies by BCSI, LLC, a wholly-owned subsidiary, of the Company and consultant obligation adjustment resulted in adjustments to Legal and professional fees. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) BCSI acquisition $ 0.2 $ 0.2 $ 0.2 Consultant obligation adjustment 0.1 0.2 — $ 0.3 $ 0.4 $ 0.2 3. Adjustments impacting the Depreciation and amortization expense line item resulted in the following impact by quarter: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Depreciation and amortization $ 0.1 $ 0.1 $ 0.1 $ 0.1 $ 0.1 $ 0.1 4. As the Company previously consolidated CCS, royalty earnings were eliminated. Upon deconsolidation, the Company recognized these earnings and reclassified the amounts from Other income (expense) to Royalties, related party. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Royalty, related party $ 0.7 $ 0.4 $ 0.7 $ 0.7 $ 0.4 $ 0.7 5. Adjustments to interest expense were due to 453A interest, offset by interest expense previously incorrectly recorded. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) 453A interest, net $ 0.2 $ — $ (0.1 ) $ 0.2 $ — $ (0.1 ) 6. Other adjustments resulted in a net increase (decrease) to the previously recognized net loss of $0.1 million , $(0.1) million , $(0.2) million relating to the three months ended March 31, 2013, June 30, 2013, and September 30, 2013, respectively. F. The impact of correcting the classification of certain previously reported cash and cash equivalent balances to investment securities and investment securities, restricted balances, as well as certain receivable, net balances to related party receivables, net. G. The impact of correcting previously unrecorded expenses related to the research and development assets giving rise to the asset retirement obligation of $1.1 million . The following tables present the effects of the restatements on the Company’s quarterly Consolidated Balance Sheets as of March 31, 2013, June 30, 203 and September 30, 2013, respectively: Increase (Decrease) from Previously Reported As of March 31, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated ASSETS Current assets: Cash and cash equivalents $ 21,945 $ (7,286 ) $ 14,659 $ (3,145 ) F $ 11,514 Receivables, net 15,659 (3,284 ) 12,375 (5,683 ) B, F 6,692 Receivables, related parties, net — 514 514 611 C 1,125 Investment securities 2,634 (2,634 ) — 105 F 105 Investment securities, restricted — — — 406 F 406 Costs in excess of billings on uncompleted contracts — — — 594 B, E6 594 Prepaid expenses and other assets 2,119 (1,009 ) 1,110 (465 ) E1, E2, E6 645 Total current assets 42,357 (13,699 ) 28,658 (7,577 ) 21,081 Property and equipment, net of accumulated depreciation 43,981 (38,310 ) 5,671 (153 ) E2, E3 5,518 Investment securities, restricted, long-term — — — 2,634 F 2,634 Equity method investments 2,173 5,600 7,773 (6,101 ) C 1,672 Other assets 3,975 (25 ) 3,950 (2,658 ) B, C, E2, E6 1,292 Total Assets $ 92,486 $ (46,434 ) $ 46,052 $ (13,855 ) $ 32,197 Increase (Decrease) from Previously Reported As of March 31, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 8,964 $ (3,837 ) $ 5,127 $ (3,001 ) B, E6 $ 2,126 Accounts payable, related parties 4,267 (4,267 ) — — — Accrued payroll and related liabilities 2,479 — 2,479 936 E1 3,415 Current portion of notes payable, related parties 564 — 564 (564 ) E2 — Deferred revenue and customer deposits 28,014 (28,014 ) — — — Billings in excess of costs on uncompleted contracts 4,850 — 4,850 1,133 B 5,983 Settlement and royalty indemnity obligation 3,179 — 3,179 1,453 D 4,632 Other current liabilities 704 3 707 1,873 E2, E5 2,580 Total current liabilities 53,021 (36,115 ) 16,906 1,830 18,736 Long-term portion of notes payable, related parties 2,162 — 2,162 (2,162 ) E2 — Settlement and royalty indemnification, long-term 2,500 — 2,500 25,804 D 28,304 Deferred revenue, long-term 13,259 (13,259 ) — — — Advance deposit, related party — 9,269 9,269 — 9,269 Other long-term liabilities 1,334 (48 ) 1,286 2,994 B, E6, G 4,280 Total Liabilities 72,276 (40,153 ) 32,123 28,466 60,589 Commitments and contingencies (Note 15) Temporary equity - non-controlling interest subject to redemption 60,000 (60,000 ) — — — Stockholders’ deficit: Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding — — — — — Common stock: par value of $.001 per share 20 — 20 — 20 Additional paid-in capital 64,408 30,000 94,408 (19,067 ) C, E1, E6 75,341 Accumulated deficit (81,933 ) 1,434 (80,499 ) (23,254 ) B, C, D, E, G (103,753 ) Total ADES stockholders' deficit (17,505 ) 31,434 13,929 (42,321 ) (28,392 ) Non-controlling interest (22,285 ) 22,285 — — — Total stockholders’ deficit (39,790 ) 53,719 13,929 (42,321 ) (28,392 ) Total Liabilities and Stockholders’ Deficit $ 92,486 $ (46,434 ) $ 46,052 $ (13,855 ) $ 32,197 Increase (Decrease) from Previously Reported As of June 30, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated ASSETS Current assets: Cash and cash equivalents $ 12,289 $ (1,215 ) $ 11,074 $ (3,148 ) F $ 7,926 Receivables, net 18,009 (2,638 ) 15,371 (9,339 ) B, F 6,032 Receivables, related parties, net — 293 293 601 C 894 Investment securities 3,148 (3,148 ) — 105 F 105 Investment securities, restricted — — — 406 F 406 Costs in excess of billings on uncompleted contracts — — — 1,550 B, E6 1,550 Prepaid expenses and other assets 3,496 (1,870 ) 1,626 (663 ) E1, E2, E6 963 Total current assets 36,942 (8,578 ) 28,364 (10,488 ) 17,876 Property and equipment, net of accumulated depreciation 43,551 (37,514 ) 6,037 (58 ) E2, E3 5,979 Investment securities, restricted, long-term — — — 2,637 F 2,637 Equity method investments 2,447 5,838 8,285 (6,338 ) C 1,947 Other assets 4,047 (25 ) 4,022 (2,603 ) B, C, E2, E6 1,419 Total Assets $ 86,987 $ (40,279 ) $ 46,708 $ (16,850 ) $ 29,858 Increase (Decrease) from Previously Reported As of June 30, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 12,565 $ (1,962 ) $ 10,603 $ (5,693 ) B, E6 $ 4,910 Accounts payable, related parties 2,713 (2,713 ) — — — Accrued payroll and related liabilities 4,115 — 4,115 223 E1 4,338 Current portion of notes payable, related parties 570 — 570 (570 ) E2 — Deferred revenue and customer deposits 26,716 (26,716 ) — — — Billings in excess of costs on uncompleted contracts 3,642 — 3,642 1,721 B 5,363 Settlement and royalty indemnity obligation 3,176 — 3,176 1,333 D 4,509 Other current liabilities 1,020 3 1,023 1,724 E2, E5 2,747 Total current liabilities 54,517 (31,388 ) 23,129 (1,262 ) 21,867 Long-term portion of notes payable, related parties 2,017 — 2,017 (2,017 ) E2 — Settlement and royalty indemnification, long-term — — — 25,248 D 25,248 Deferred revenue, long-term 11,218 (11,218 ) — — — Advance deposit, related party — 9,233 9,233 (83 ) E6 9,150 Other long-term liabilities 1,517 (50 ) 1,467 2,905 B, G 4,372 Total Liabilities 69,269 (33,423 ) 35,846 24,791 60,637 Commitments and contingencies (Note 15) Temporary equity - non-controlling interest subject to redemption 60,000 (60,000 ) — — — Stockholders’ deficit: Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding — — — — — Common stock: par value of $.001 per share 20 20 — 20 Additional paid-in capital 64,774 30,000 94,774 (18,820 ) C, E1, E6 75,954 Accumulated deficit (85,112 ) 1,180 (83,932 ) (22,821 ) B, C, D, E, G (106,753 ) Total ADES stockholders' deficit (20,318 ) 31,180 10,862 (41,641 ) (30,779 ) Non-controlling interest (21,964 ) 21,964 — — — Total stockholders’ deficit (42,282 ) 53,144 10,862 (41,641 ) (30,779 ) Total Liabilities and Stockholders’ Deficit $ 86,987 (40,279 ) $ 46,708 $ (16,850 ) $ 29,858 Increase (Decrease) from Previously Reported As of September 30, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated ASSETS Current assets: Cash and cash equivalents $ 14,707 $ (4,669 ) $ 10,038 $ (3,650 ) F $ 6,388 Receivables, net 37,087 (3,329 ) 33,758 (14,278 ) B, F 19,480 Receivables, related parties, net — 692 692 30 C 722 Investment securities 1,645 (1,645 ) — 105 F 105 Investment securities, restricted — — — 406 F 406 Costs in excess of billings on uncompleted contracts — — — 3,277 B, E6 3,277 Prepaid expenses and other assets 3,011 (1,531 ) 1,480 (558 ) E1, E2, E6 922 Total current assets 56,450 (10,482 ) 45,968 (14,668 ) 31,300 Restricted cash, long-term — — — 2,004 2,004 Property and equipment, net of accumulated depreciation of $5,924 and $3,901, respectively 43,378 (37,446 ) 5,932 (213 ) E2, E3 5,719 Investment securities, restricted, long-term — — — 1,134 F 1,134 Equity method investments 2,494 1,329 3,823 (1,329 ) C 2,494 Other assets 4,093 (25 ) 4,068 (2,597 ) B, C, E2, E6 1,471 Total Assets $ 106,415 $ (46,624 ) $ 59,791 $ (15,669 ) $ 44,122 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 11,015 $ (1,533 ) $ 9,482 $ (2,571 ) B, E6 $ 6,911 Accounts payable, related parties 3,953 (3,953 ) — — — Accrued payroll and related liabilities 2,775 — 2,775 372 E1 3,147 Current portion of notes payable, related parties 570 — 570 (570 ) E2 — Deferred revenue and customer deposits 32,350 (32,350 ) — — — Billings in excess of costs on uncompleted contracts 17,448 — 17,448 (2,163 ) B 15,285 Settlement and royalty indemnity obligation 2,937 — 2,937 1,415 D 4,352 Other current liabilities 555 3 558 5,848 E2, E5 6,406 Total current liabilities 71,603 (37,833 ) 33,770 2,331 36,101 Long-term portion of notes payable, related parties 1,877 — 1,877 (1,877 ) E2 — Settlement and royalty indemnification, long-term — — — 24,729 D 24,729 Deferred revenue, long-term 17,235 (17,235 ) — — — Advance deposit, related party — 8,907 8,907 — 8,907 Distributions in excess of investment — — — — — Other long-term liabilities 1,797 (68 ) 1,729 2,711 B, G 4,440 Total Liabilities 92,512 (46,229 ) 46,283 27,894 74,177 Commitments and contingencies (Note 15) Temporary equity - non-controlling interest subject to redemption 60,000 (60,000 ) — — — Stockholders’ deficit: Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding — — — — — Common stock: par value of $.001 per share 20 — 20 — 20 Additional paid-in capital 65,469 30,000 95,469 (19,146 ) C, E1, E6 76,323 Accumulated deficit (83,521 ) 1,540 (81,981 ) (24,417 ) B, C, D, E, G (106,398 ) Total ADES stockholders' deficit (18,032 ) 31,540 13,508 (43,563 ) (30,055 ) Non-controlling interest (28,065 ) 28,065 — — — Total stockholders’ deficit (46,097 ) 59,605 13,508 (43,563 ) (30,055 ) Total Liabilities and Stockholders’ Deficit $ 106,415 (46,624 ) $ 59,791 $ (15,669 ) $ 44,122 The following tables present the effects of the restatements on the Company’s quarterly Consolidated Statements of Operations for the quarters ended March 31, 2013, June 30, 203 and September 30, 2013, respectively: Three Months Ended March 31, 2013 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 7,530 $ — $ 7,530 $ (6,929 ) B $ 601 Consulting services 2,421 247 2,668 (1,348 ) B 1,320 Chemicals and other 58,363 (58,123 ) 240 — 240 Total revenues 68,314 (57,876 ) 10,438 (8,277 ) 2,161 Expenses: Equipment sales cost of revenue 6,004 — 6,004 (4,283 ) B, E 1,721 Consulting services cost of revenue 1,399 247 1,646 (1,045 ) B 601 Royalties cost of revenue — — — — — Other cost of revenue 51,675 (51,539 ) 136 — 136 Payroll and benefits 3,807 (429 ) 3,378 391 E1 3,769 Rent and occupancy 628 — 628 (101 ) E6 527 Legal and professional fees 781 — 781 236 E2 1,017 General and administrative 1,715 (975 ) 740 — 740 Research and development 554 — 554 868 B, E6, G 1,422 Depreciation and amortization 1,445 (1,119 ) 326 64 E3 390 Total operating expenses 68,008 (53,815 ) 14,193 (3,870 ) 10,323 Operating income (loss) 306 (4,061 ) (3,755 ) (4,407 ) (8,162 ) Other income (expenses), net Earnings (loss) from equity method investments 323 1,339 1,662 (1,339 ) C 323 Royalties, related party — — — 671 E4 671 Interest income 16 40 56 (8 ) E6 48 Interest expense (383 ) 161 (222 ) 82 E5 (140 ) Litigation settlement and royalty indemnity expense, net (673 ) — (673 ) 673 D — Other income (expense) 54 671 725 (712 ) C, E4 13 Total other income (expense), net (663 ) 2,211 1,548 (633 ) 915 Loss before income tax expense (357 ) (1,850 ) (2,207 ) (5,040 ) (7,247 ) Income tax expense — — — 217 E6 217 Net loss (357 ) (1,850 ) (2,207 ) (5,257 ) (7,464 ) Loss attributable to non-controlling interest 1,812 (1,812 ) — — — Net loss attributable to ADES $ (2,169 ) $ (38 ) $ (2,207 ) $ (5,257 ) $ (7,464 ) Loss per common share – basic and diluted, attributable to ADES $ (0.11 ) $ (0.38 ) Weighted-average number of common shares outstanding - basic 20,100 19,899 Weighted-average number of common shares outstanding - diluted 20,100 19,899 Three Months Ended June 30, 2013 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 9,913 $ — $ 9,913 $ (5,783 ) B $ 4,130 Consulting services 4,750 130 4,880 (2,662 ) B 2,218 Chemicals and other 44,267 (44,188 ) 79 — 79 Total revenues 58,930 (44,058 ) 14,872 (8,445 ) 6,427 Expenses: Equipment sales cost of revenue 8,789 — 8,789 (5,622 ) B, E 3,167 Consulting services cost of revenue 3,340 130 3,470 (2,206 ) B 1,264 Royalties cost of revenue — — — — — Other cost of revenue 36,261 (36,210 ) 51 — 51 Payroll and benefits 4,536 (495 ) 4,041 (463 ) E1 3,578 Rent and occupancy 701 — 701 (137 ) E6 564 Legal and professional fees 885 — 885 431 E2 1,316 General and administrative 1,717 (654 ) 1,063 (63 ) E6 1,000 Research and development 790 — 790 (254 ) B, G 536 Depreciation and amortization 1,360 (1,107 ) 253 116 E3 369 Total operating expenses 58,379 (38,336 ) 20,043 (8,198 ) 11,845 Operating income (loss) 551 (5,722 ) (5,171 ) (247 ) (5,418 ) Other income (expenses), net Earnings (loss) from equity method investments 274 2,362 2,636 (236 ) C 2,400 Royalties, related party — — — 356 E4 356 Interest income 25 — 25 — 25 Interest expense (248 ) 20 (228 ) 6 E5 (222 ) Litigation settlement and royalty indemnity expense, net (676 ) — (676 ) 676 D — Other income (expense) 91 107 198 (251 ) C, E4 (53 ) Total other income (expense), net (534 ) 2,489 1,955 551 2,506 Loss before income tax expense 17 (3,233 ) (3,216 ) 304 (2,912 ) Income tax expense — — — 88 E6 88 Net loss 17 (3,233 ) (3,216 ) 216 (3,000 ) Loss attributable to non-controlling interest 3,195 (3,195 ) — — — Net loss attributable to ADES $ (3,178 ) $ (38 ) $ (3,216 ) $ 216 $ (3,000 ) Loss per common share – basic and diluted, attributable to ADES $ (0.16 ) $ (0.15 ) Weighted-average number of common shares outstanding - basic 20,152 19,916 Weighted-average number of common shares outstanding - diluted 20,152 19,916 Three Months Ended September 30, 2013 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 12,094 $ — $ 12,094 $ (11,537 ) B $ 557 Consulting services 6,399 499 6,898 (4,229 ) B 2,669 Chemicals and other 56,093 (55,839 ) 254 (10 ) 244 Total revenues 74,586 (55,340 ) 19,246 (15,776 ) 3,470 Expenses: Equipment sales cost of revenue 9,842 — 9,842 (5,797 ) B, E 4,045 Consulting services cost of revenue 5,738 499 6,237 (4,458 ) B 1,779 Royalties cost of revenue — — — — — Other cost of revenue 39,667 (39,514 ) 153 (7 ) B 146 Payroll and benefits 4,253 (822 ) 3,431 33 E1 3,464 Rent and occupancy 737 — 737 (217 ) E6 520 Legal and professional fees 637 — 637 339 E2 976 General and administrative 3,294 (2,491 ) 803 36 E6 839 Research and development 1,206 — 1,206 (233 ) B, E6, G 973 Depreciation and amortization 1,446 (1,122 ) 324 110 E3 434 Total operating expenses 66,820 (43,450 ) 23,370 (10,194 ) 13,176 Operating income (loss) 7,766 (11,890 ) (4,124 ) (5,582 ) (9,706 ) Other income (expenses), net Earnings (loss) from equity method investments 547 4,628 5,175 4,509 C 9,684 Royalties, related party — — — 730 E4 730 Interest income 21 — 21 — 21 Interest expense (194 ) (21 ) (215 ) (158 ) E5 (373 ) Litigation settlement and royalty indemnity expense, net (437 ) — (437 ) 437 D — Other income (expense) 150 980 1,130 (1,119 ) C, E4 11 Total other income (expense), net 87 5,587 5,674 4,399 10,073 Loss before income tax expense 7,853 (6,303 ) 1,550 (1,183 ) 367 Income tax expense — — — 11 E6 11 Net loss 7,853 (6,303 ) 1,550 (1,194 ) 356 Loss attributable to non-controlling interest 6,262 (6,262 ) — — — Net income attributable to ADES $ 1,591 $ (41 ) $ 1,550 $ (1,194 ) $ 356 Earnings per common share – basic $ 0.08 $ 0.02 Earnings per common share – diluted $ 0.08 $ 0.02 Weighted-average number of common shares outstanding - basic 20,220 19,937 Weighted-average number of common shares outstanding - diluted 20,556 20,473

Reorganization

Reorganization	12 Months Ended
	Dec. 31, 2014
Reorganizations [Abstract]
Reorganization	Reorganization At ADA’s 2013 Annual Meeting of Shareholders, its shareholders approved a proposal to reorganize the Company. Effective July 1, 2013, ADES replaced ADA as the publicly-held corporation. As a result of the Reorganization: • Each outstanding share of ADA’s common stock automatically converted into one share of common stock of ADES and the shareholders of ADA became stockholders of ADES on a one -for-one basis, holding the same number of shares in and the same ownership percentage of ADES after the reorganization as they held in and of ADA prior to the reorganization. • ADES’s Second Amended and Restated Certificate of Incorporation authorizes the issuance of 100,000,000 shares of common stock, par value per share of $0.001 and 50,000,000 shares of preferred stock, par value per share of $0.001 . The additional authorized shares of common stock enable the Company to issue additional common stock to raise capital expeditiously and economically for its ongoing operational needs and could be used for other purposes when the Board of Directors and management believe that such issuance is appropriate. • ADA became a wholly-owned subsidiary of ADES. • All direct subsidiaries of ADA became indirect subsidiaries of ADES. • Each outstanding option to acquire shares of ADA’s common stock became an option to acquire an identical number of shares of ADES’s common stock with substantially the same terms and conditions as before the reorganization. • Each outstanding PSU, which prior to the reorganization represented the right to receive shares of common stock of ADA, became a PSU with the right to receive an identical number of shares of ADES’s common stock with substantially the same terms and conditions as before the reorganization. • The management and business operations of ADA did not change. Certain executive officers of ADA are also executive officers of ADES. We believe this simplified top-level management structure best serves ADES and allows for continued growth. • The publicly traded company became subject to Delaware law. • ADES’s common stock became listed on the NASDAQ under “ADES”, ADA’s previous symbol, and ADA’s stock ceased trading on the NASDAQ. The reorganization into a holding company structure is treated as a merger of entities under common control for accounting purposes. • The primary objectives of the Reorganization into a Delaware holding company structure include: • to better align our corporate structure with our business operations; • to provide us with greater strategic, business and administrative flexibility, which may allow us to acquire or form other businesses, if and when appropriate and feasible, that may be owned and operated by us, but which could be separate from our current businesses; and • to take advantage of the benefits of Delaware corporate law. There was no impact on net income (loss), comprehensive income or earnings per share as a result of the reorganization.

Summary of Operations and Sig28

Summary of Operations and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	The Consolidated Financial Statements include accounts of wholly owned subsidiaries. All investments in partially owned entities for which the Company has greater-than-20% ownership are accounted for using the equity method based on the legal form of the Company's ownership percentage and the applicable ownership percentage of the entity and are included in the Equity method investments line item in the accompanying Consolidated Balance Sheets . In situations where an investment in a partially owned entity has been determined to be a variable interest entity ("VIE") and the Company is deemed to be the primary beneficiary in accordance with the variable interest model of consolidation, the Company will consolidate the investment into its financial statements. No VIEs were consolidated by the Company during the years ended December 31, 2014 , 2013 and 2012 (Restated) , respectively. Additionally, during the years ended December 31, 2014 , 2013 and 2012 (Restated) , there were no greater-than-50%-owned affiliates whose financial statements were not consolidated. All significant intercompany balances and transactions have been eliminated in consolidation.
Cash and Cash Equivalents and Restricted Cash	Cash and Cash Equivalents Cash and cash equivalents include bank deposits and other highly liquid investments purchased with an original maturity of three months or less. Restricted Cash Restricted cash primarily consists of funds withheld to provide collateral support for certain Letters of Credit that had been issued to i) customers related to certain contractual performance and payment guarantees, and ii) certain settlement parties to provide security for continuing royalty indemnification payments related to the settlement of certain litigation. Upon covenant non-compliance, the Company was required to secure such letters of credit with 100% cash collateral.
Receivables and Credit Policies	Accounts receivable balances are uncollateralized customer obligations due under normal trade terms requiring payment typically within 30 - 45 days from the invoice date and are stated net of allowance for doubtful accounts. The Company records allowances for doubtful accounts when it is probable that the accounts receivable balances will not be collected. Notes receivable are reported at their outstanding principal balances, adjusted for any amounts determined to be uncollectible. Interest income is accrued and credited to income based on the unpaid principal balance outstanding. The accrual of interest is discontinued when substantial doubt exist about the ability to collect principal and interest based upon the contractual terms. Notes receivable are included within the Other assets line item in the Consolidated Balance Sheets .
Inventory	Inventories are stated at the lower of cost or market and consist principally of parts, components and materials for activated carbon injection ("ACI") and dry sorbent injection ("DSI") projects. The cost of inventory is determined using the first-in-first-out ("FIFO") method. Inventories are included within the Other assets line item in the Consolidated Balance Sheets .
Goodwill	Goodwill represents the excess of purchase price over tangible and intangible assets acquired less liabilities assumed arising from business combinations.
Other Intangible Assets	Other Intangible assets consist of patents and licensed technology and are included in the Other assets line item in the Consolidated Balance Sheets . The Company has developed technologies resulting in patents being granted by the U.S. Patent and Trademark Office. All research and development costs associated with the technology development are expensed as incurred. Legal costs associated with securing the patent are capitalized and amortized over the legal or useful life beginning on the patent filing date.
Investment Securities	Investment securities represent certificates of deposits with original maturities greater than 90 days. Investment securities pledged as security for letters of credit, in the same amount as the investments, are classified as restricted in the accompanying Consolidated Balance Sheets and are carried at fair value. Investments in partially-owned subsidiaries for which the Company has less-than-20% ownership are accounted for using the cost method. Cost method investments are evaluated for impairment upon an indicator of impairment such as an event or change in circumstances that may have a significant adverse effect on the fair value of the investment. If no such events or changes in circumstances have occurred, the fair value is estimated only if practicable to do so.
Equity method of accounting	The investments in entities in which the Company does not have a controlling interest (financial or operating), but where it has the ability to exercise significant influence over operating and financial policies, are accounted for using equity-method accounting. Whether or not the Company exercises significant influence with respect to an investee depends on an evaluation of several factors including, among others, representation on the investee company’s board of directors and ownership level. Under the equity method of accounting, an investee company’s accounts are not reflected within the Company’s Consolidated Balance Sheets and Consolidated Statements of Operations ; however, the Company’s share of the earnings or losses of the investee company is reflected in the Earnings from equity method investments line item in the Consolidated Statements of Operations . The Company’s carrying value in an equity method investee company is reflected in the Equity method investments line in the Consolidated Balance Sheets . When the Company receives distributions in excess of the carrying value of the investment and the Company has not guaranteed any obligations of the investee, nor is it required to provide additional funding to the investee, the Company recognizes such excess distributions as equity method earnings in the period the distributions occur. When the investee subsequently reports income, the Company does not record its share of such income until it equals the amount of distributions in excess of carrying value that were previously recognized in income. During the years ended December 31, 2014 , 2013 and 2012 (Restated) , the Company had no such guarantees or requirements to provide additional funding. Additionally, when the Company's carrying value in an equity method investment is zero and the Company has not guaranteed any obligations of the investee, nor is it required to provide additional funding to the investee, the Company will not recognize its share of any reported losses by the investee until future earnings are generated to offset previously unrecognized losses. As such, equity income or loss reported on the Company's income statement may differ from a mathematical calculation of net income or loss attributable to our equity interest based upon the factor of our equity interest and the net income or loss attributable to equity owners as shown on investee companies' income statements. Likewise, distributions from equity method investees are reported on the Company's Consolidated Statements of Cash Flows as “return on investment” within Operating cash flows until such time as the carrying value in an equity method investee company is reduced to zero; thereafter, such distributions are reported as “distributions in excess of cumulative earnings” within Investing cash flows.
Royalties, related party	The Company realizes royalties from licensing its M-45 TM and M-45-PC TM emission control technologies to CCS. Royalties are earned based upon (i) a percentage of the per-ton, pre-tax margin of Refined Coal ("RC") produced with the M-45 License that produces a valid and verifiable Section 45 Tax Credit, net of certain allocable operating expenses, (ii) a percentage of the Section 45 tax credits claimed, and not invested by a licensee, sublicensee, or licensee affiliate using the M-45 License, net of certain allocable operating expenses and (iii) a percentage of the revenue, net of all direct expenses, received by CCS as a direct result of CCS's exercise of the M-45 License.
Property and Equipment	Property and equipment is stated at cost less accumulated depreciation and includes leasehold improvements. Depreciation on assets is computed using the straight-line method over the lesser of the estimated useful lives of the related assets or the lease term (ranging from 2 to 10 years). Maintenance and repairs which do not extend the useful life of the respective asset are charged to Operating expenses as incurred. When assets are retired, or otherwise disposed of, the property accounts are relieved of costs and accumulated depreciation and any resulting gain or loss is credited or charged to income. The Company performs an evaluation of the recoverability of the carrying value of its long-lived assets to determine if facts and circumstances indicate that the carrying value of assets may be impaired and if any adjustment is warranted.
Revenue Recognition	The Company recognizes revenue when: (i) persuasive evidence of a customer arrangement exists; (ii) the price is fixed or determinable; (iii) collectability is reasonable assured; and (iv) product delivery has occurred or services have been rendered and it is probable that performance guarantees, if any, will be met. Equipment sales The Company enters into contracts that require, over a period of months, the design and construction of emissions control systems ("extended equipment contracts"). Revenue from such extended equipment contracts is recorded using the percentage of completion cost to cost method based on costs incurred to date compared with total estimated contract costs. However, if the Company does not have sufficient information to estimate costs for extended equipment contracts, the completed contract method is used. Under the completed contract method, revenues and costs from extended equipment contracts are deferred and recognized when contract obligations are substantially complete. The Company defines substantially complete as delivery of equipment and start-up at the customer site, and, (as applicable to DSI systems), the completion of any major warranty service. Such costs are accumulated in the Costs in excess of billings on uncompleted contracts or Billings in excess of costs on uncompleted contracts line items in the Consolidated Balance Sheets , and typically include direct materials, direct labor and subcontractor costs, and indirect costs related to contract performance, such as indirect labor, supplies, tools and repairs. For each of the years ended 2014 , 2013 and 2012 , the Company did not have sufficient information to measure ongoing performance for its extended equipment contracts. Accordingly, the completed contract method of revenue recognition has been used for each of these years and revenues and costs are deferred until the equipment is placed into service and contract obligations are substantially complete. When multiple contacts exist with a single counterparty, the Company evaluates revenue recognition on a contract-by-contract basis. Provisions for estimated losses on uncompleted contracts are recognized when it has been determined that a loss is probable. The Company also enters into other non extended equipment contracts for which the Company recognizes revenues on time and material contracts as services to build equipment systems are performed or as equipment is delivered. Consulting services The Company recognizes revenue on time and material contracts as services are performed. Chemicals and other sales Revenues for direct sales of chemicals and other ancillary products not provided in the performance of construction of emissions control systems (extended equipment sales) are recognized at the date of delivery to, and acceptance by the customer.
Cost of Revenues	Costs of revenues include all labor, fringe benefits, subcontract labor, chemical and coal costs, materials, equipment, supplies, travel costs and any other costs and expenses directly related to the Company’s production of revenue.
Warranty Costs	Additionally, warranty costs for ACI equipment systems are estimated based on historical experience and are recorded as a percentage of revenue when the equipment is substantially complete. Warranty costs, comprised of the cost of replacement materials and direct labor, are included within the Equipment sales cost of revenue line of the Consolidated Statements of Operations . Warranty costs for DSI equipment systems cannot be estimated due to a lack of historical experience manufacturing DSI systems and the resulting claims history, if any, needed to determine an appropriate warranty amount. Therefore, revenue recognition has been deferred until the end of the warranty period, generally 12 to 24 months following substantial completion. As warranty claims are incurred, such costs are deferred within the Costs in excess of billings on uncompleted contracts line item in the Consolidated Balance Sheets , until such time that revenue and cost of revenues are recognized.
Expenses	Payroll and Benefits Payroll and benefits costs include direct payroll, personnel related fringe benefits, sales and administrative staff labor costs and stock compensation expense. Payroll and benefits costs exclude direct labor included in Costs of revenues. Rent and Occupancy Rent and occupancy costs include rent, insurance, and other occupancy-related expenses. Legal and Professional Legal and professional costs include external legal, audit and consulting expenses. General and Administrative General and administrative costs include director fees and expenses, bad debt expense impairments and other general costs of conducting business.
Research and Development Costs	Research and development costs are charged to operations in the period incurred. The Company enters in contracts with the Department of Energy (the "DOE"). These contracts are best-effort-basis contracts and the Company generally includes industry cost-share partners to offset the costs incurred that are anticipated to be in excess of funded amounts from the DOE. The Company accounts for these contracts with the DOE and industry cost-share partners in accordance with accounting guidance whereby the Company recognizes amounts funded by the DOE under research-and-development-cost-sharing arrangements as an offset to the Company's aggregate research and development expense with the Research and development, net line in the Consolidated Statements of Operations .
Asset Retirement Obligations	The Company's asset retirement obligation, or ARO, liability consists of estimated costs to remove equipment and reclaim the land associated with one research and development project. The Company estimates its ARO liability for final reclamation based upon bids obtained from independent third parties and other exit alternatives, escalation for inflation, and then discounted at a credit-adjusted risk-free rate. Changes in estimates could occur due to revisions of estimated costs and changes in timing and performance of the reclamation activities.
Income Taxes	The Company accounts for income taxes under the asset and liability method which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that it believes these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The Company records uncertain tax positions on the basis of a two-step process whereby (1) the Company determines whether it is more-likely-than-not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. The Company records interest expense due to the Company's share of CCS equity method earnings for RC facility leases which are treated as installment sales for tax purposes. IRS section 453A requires taxpayers using the installment method to pay an interest charge on the portion of the tax liability that was deferred under the installment method. The Company recognizes IRS section 453A interest ("453A interest") and other interest and penalties related to unrecognized tax benefits in the Interest expense line item in the Consolidated Statements of Operations .
Stock-Based Compensation	Stock-based compensation expense is measured at the grant date and expensed on a straight-line basis over the requisite service period for the entire award. An estimate of forfeitures is applied when calculating compensation expense. These costs are recorded in the Payroll and benefits line item in the accompanying Consolidated Statements of Operations .
Earnings (Loss) Per Share	The Company computes earnings (loss) per share in accordance with FASB ASC 260-10. Under this guidance, unvested restricted stock awards ("RSA's") that contain non-forfeitable rights to dividends or dividend equivalents are deemed to be participating securities and, therefore, are included in computing basic earnings per share pursuant to the two-class method. The two-class method determines earnings per share for each class of common stock and participating securities according to dividends or dividend equivalents and their respective participation rights in undistributed earnings (losses). The Company did not declare any dividends during the years ended December 31, 2014, 2013 or 2012. Under the two-class method, net income (loss) for the period is allocated between common stockholders and the holders of the participating securities, in this case, the weighted-average number of unvested restricted stock awards outstanding during the period. The allocated, undistributed income (loss) for the period is then divided by the weighted-average number of common shares and participating securities outstanding during the period to arrive at basic earnings (loss) per common share or participating security for the period, respectively. Because the Company did not declare any dividends during the periods presented, and because the unvested RSA's possess substantially the same rights to undistributed earnings as common shares outstanding, there is no difference between the calculated basic earnings (loss) per share for common shares and participating securities. Accordingly, and pursuant to generally accepted accounting standards, the Company has elected not to separately present basic or diluted earnings (loss) per share attributable to participating securities on its Consolidated Statements of Operations. Diluted earnings (loss) per share takes into consideration shares of common stock and unvested RSA's outstanding (computed under basic earnings (loss) per share) and potentially dilutive shares of common stock. Potentially dilutive shares consist of vested, in-the-money outstanding options and contingent PSU's ("Potential dilutive shares"). When there is a loss from continuing operations, all potentially dilutive shares become anti-dilutive and are thus excluded from the calculation of diluted loss per share. Each PSU represents a contingent right to receive shares of the Company’s common stock, that may range from zero to two times the number of PSU's granted on the award date, should the Company meet certain performance measures over the requisite performance period. The number of potentially dilutive shares related to PSU's is based on the number of shares, if any, that would be issuable at the end of the respective reporting period, assuming that the end of the reporting period was the end of the contingency period applicable to such PSU's. See Note 14 for additional information related to PSU's. No Potential Dilutive Shares were included in the calculations for the years ended December 31, 2013 or 2012 (Restated) as their inclusion would be anti-dilutive due to the Company’s net loss per share for those periods. On March 14, 2014, the Company completed a two-for-one stock split of the Company’s common stock, which was effected in the form of a common stock dividend. All periods reflect the per-share impact of the two -for-one stock split.
Use of Estimates	The preparation of the Company’s consolidated financial statements in conformity with generally accepted accounting principles requires the Company’s management to make estimates and assumptions that affect the amounts reported in these financial statements and accompanying notes. Actual results could differ from those estimates. The Company makes significant assumptions concerning: • Revenue recognition, warranty estimates and performance guarantee accruals related to the Company's extended equipment contracts; • the impairment, or lack thereof, of the remaining realizability of, its long-lived assets including equity method investments; • stock compensation costs related to performance share unit awards; • estimated future royalty obligations associated with our settlement and royalty indemnification accrual and other legal accruals; and • the deferred tax assets expected to be realized in future periods and uncertain tax positions.
Reclassifications	Certain balances have been reclassified from prior years to conform to current year presentation.
New Accounting Guidance	In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08, Discontinued Operations (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity ("ASU 2014-08"). This amendment raises the threshold for a disposal to qualify as a discontinued operation and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. ASU 2014-08 is effective prospectively for fiscal years beginning after December 15, 2014 and for interim periods therein. During the third quarter of 2015, the Company undertook restructuring actions that did not qualify as discontinued operations. In May 2014, the FASB issued ASU No. 2014-09, Revenue Recognition (Topic 606): Revenue from Contracts with Customers ("ASU 2014-09"). This new standard provides accounting guidance for all revenue arising from contracts with customers and affects all entities that enter into contracts to provide goods or services to their customers (unless the contracts are in the scope of other US GAAP requirements). The guidance also provides a model for the measurement and recognition of gains and losses on the sale of certain nonfinancial assets, such as property and equipment, including real estate. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date , which defers the effective date of the guidance in ASU 2014-09 by one year. ASU 2014-09 is now effective for fiscal years, and interim reporting periods within those years, beginning after December 15, 2017. Early application is permitted for annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The standard permits the use of either the retrospective or cumulative effect transition method. The Company has not yet selected a transition method nor has it determined the effect of the standard on its consolidated financial statements and related disclosures. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Topic 205-40), Disclosure of Uncertainties about an Entities Ability to Continue as a Going Concern that requires management to evaluate whether there are conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern within one year after the date that the entity’s financial statements are issued, or within one year after the date the entity’s financial statements are available to be issued, and to provide disclosures when certain criteria are met. This guidance is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. The Company is currently evaluating the provisions of this guidance and assessing its impact on the Company’s financial statements and disclosures. In January 2015, the FASB issued ASU No. 2015-01, Income Statement - Extraordinary and Unusual Items (Topic 225-20), Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items that simplifies income statement presentation by eliminating extraordinary items from GAAP. This guidance is to be applied either prospectively or retrospectively and is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted provided the guidance is applied from the beginning of the annual year of adoption. The Company has adopted the guidance as of January 1, 2014 and the adoption of this standard did not have an impact on the Company's consolidated financial position or results of operations. In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810), Amendments to the Consolidation Analysis that meant to clarify the consolidation reporting guidance in GAAP. This guidance is to be applied using a retrospective method or a modified retrospective method, as outlined in the guidance, and is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. The Company is currently evaluating this guidance but does not believe the adoption of this standard will impact the Company's financial statements and disclosures. In April 2015, the FASB issued ASU 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs , which requires an entity to present debt issuance costs related to a debt liability as a direct deduction from the debt liability rather than as an asset. ASU 2015-03 is effective retrospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2015. The adoption of this standard is expected to impact the presentation of certain financial statement line items within the Company’s consolidated balance sheets and related disclosures, but will not affect the Company’s consolidated results of operations. In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting Measurement-Period Adjustments , which eliminates the requirement for an entity to retrospectively adjust the financial statements for measurement-period adjustments that occur in periods after a business combination is completed. ASU 2015-16 is effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2015. The adoption of this standard will not have an impact on the Company's financial position and results of operations. In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes , to simplify the presentation of deferred income taxes. The amendments in ASU 2015-17 require that deferred tax liabilities and assets be classified as non-current in a classified statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments in the update. ASU 2015-17 is effective for fiscal years beginning after December 15, 2016, and interim periods within those years, and may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The adoption of this standard will not have an impact on the Company's financial position. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities . This new standard provides guidance on how entities measure certain equity investments and present changes in the fair value. This standard requires that entities measure certain equity investments that do not result in consolidation and are not accounted for under the equity method at fair value and recognize any changes in fair value in net income. ASU 2016-01 is effective for fiscal years beginning after December 31, 2017. The Company is currently evaluating the provisions of this guidance and assessing its impact on the Company's financial statements and disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which requires lesses to recognize a right of use asset and related lease liability for those leases classified as operating leases at the commencement date and have lease terms of more than 12 months. This topic retains the distinction between finance leases and operating leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, and interim periods within those years, and must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating the provisions of this guidance and assessing its impact on the Company's financial statements and disclosures.
Fair Value of Financial Instruments	The carrying amounts of financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, deposits and accrued expenses approximate fair value due to the short maturity of these instruments. The estimated fair value of certificates of deposit investments securities were estimated to be equal to the deposit value of the investment due to the market interest rates and relative short term nature of the instrument. The Company's experience with these types of investments and the expectations of the current investments held is that they will be satisfied at the current carrying amount. These securities were classified as Level 2. The estimated fair values of investment securities are described below. Refer to Note 5 of these Consolidated Financial Statements for additional information regarding the Company’s investment securities. Fair value is defined as the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The Company uses the hierarchy prescribed in the accounting guidance for fair value measurements, based upon the available inputs to the valuation and the degree to which they are observable or not observable in the market. The three levels in the hierarchy are as follows: • Level 1 Inputs - Quoted prices (unadjusted) for identical assets or liabilities in active markets that are accessible as of the measurement date. • Level 2 Inputs - Inputs other than quoted prices within Level 1 that are observable either directly or indirectly, including but not limited to quoted prices in markets that are not active, quoted prices in active markets for similar assets or liabilities and observable inputs other than quoted prices such as interest rates or yield curves. • Level 3 Inputs - Unobservable inputs reflecting the Company’s own assumptions about the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk.
Concentration of Credit Risk	Concentration of credit risk The Company's certificates of deposit investment securities are at two financial institutions. If those institutions were to be unable to perform their obligations, the Company would be at risk regarding the amount of investment in excess of the federal deposit insurance corporation limits ( $250 thousand ) that would be returned to the Company.
Segment Reporting	general and administrative expenses include certain costs that benefit the business as a whole but are not directly related to one of our segments. Such costs include but are not limited to accounting and human resources staff, information systems costs, legal fees, facility costs, audit fees and corporate governance expenses. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by a company's chief operating decision maker ("CODM"), or a decision making group, in deciding how to allocate resources and in assessing financial performance. As of December 31, 2014, the Company's CODM was the Company's CEO and CFO, collectively, the CODM. The Company's operating and reportable segments are organized by products and services provided. Segments have been reorganized from prior periods due to changes within the Company's management structure and the manner in which the Company is operating the business. All prior periods have been conformed to the current year presentation. The Company has four reportable segments: (1) Refined Coal ("RC"); (2) Emissions Control - Engineering and Technology Services ("EC - ETS"); (3) Emissions Control - Manufacturing ("EC - Manufacturing"); and (4) Research and Development ("R&D"). The business segment measurements provided to and evaluated by the CODM are computed in accordance with the principles listed below: • The accounting policies of the operating segments are the same as those described in the summary of significant accounting policies except as described below. • Segment revenue includes the Company's equity method earnings and losses from the Company's equity method investments. Segment revenue also includes the Company's royalty earnings from CCS. • Segment operating income (loss) includes the Company's equity method earnings and losses from the Company's equity method investments and royalty earnings from CCS. However, segment operating income (loss) excludes Payroll and benefits , Rent and occupancy , Legal and professional fees , and General and administrative ("Corporate general and administrative expenses"), as well as depreciation and amortization expense, unless otherwise specifically attributable to a segment. • Segment revenue includes Research and Development reimbursements. • Items not included in consolidated operating income are excluded from segment operating income except for 453A interest and RCM6 interest expense, which is directly attributable to the RC segment.

Summary of Operations and Sig29

Summary of Operations and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Receivables	The following tables show the receivables balances: As of December 31, (in thousands) 2014 2013 Receivables $ 16,609 $ 12,958 Less allowance for doubtful accounts (15 ) (15 ) Total $ 16,594 $ 12,943 As of December 31, (in thousands) 2014 2013 Receivables, related parties $ 1,439 $ 630 Total $ 1,439 $ 630
Schedule of Intangible Assets	Years Ended December 31, 2014 2013 (in thousands, except years) Weighted-Average Amortization Period (in years) Initial Cost Net of Accumulated Amortization Initial Cost Net of Accumulated Amortization Patents 20 $ 635 $ 523 $ 502 $ 423 Licensed technology 10 1,525 1,512 — — Total 12.9 $ 2,160 $ 2,035 $ 502 $ 423
Schedule of Warranty Obligations	The changes in the carrying amount of the Company’s warranty obligations, which do not include amounts for DSI systems as revenues are deferred until the end of the warranty period, are as follows: As of December 31, (in thousands) 2014 2013 Beginning balance $ 62 $ 22 Warranties accrued, net 90 45 Warranty claims — (5 ) Ending balance $ 152 $ 62
Calculations of Basic and Diluted Earnings Per Share	The following table sets forth the calculations of basic and diluted earnings (losses) per common share: Years Ended December 31, (in thousands, except per share amounts) 2014 2013 2012 (Restated) Net income (loss) $ 1,387 $ (15,987 ) $ (13,129 ) Less: Undistributed income (loss) allocated to participating securities (18 ) 220 167 Income (loss) attributable to common stockholders $ 1,369 $ (15,767 ) $ (12,962 ) Basic weighted-average number of common shares outstanding 21,554 20,103 19,829 Add: dilutive effect of equity instruments 525 — — Diluted weighted-average number of common shares outstanding 22,079 20,103 19,829 Earnings (loss) per share - basic $ 0.06 $ (0.78 ) $ (0.65 ) Earnings (loss) per share - diluted $ 0.06 $ (0.78 ) $ (0.65 )
Schedule of Anti-dilutive Equity Instruments	The table below presents the number of shares that were excluded from the calculation of diluted loss per share because their inclusion would have been anti-dilutive to the calculation: Years Ended December 31, (share data in thousands) 2014 2013 2012 (Restated) Stock options — 249 211 Restricted stock awards — 250 225 Performance share units — 33 — Total shares excluded from diluted shares outstanding — 532 436

Restatement (Tables)

Restatement (Tables)	12 Months Ended
	Dec. 31, 2014
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	Consolidated Statement of Operations December 31, 2012 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 10,144 $ — $ 10,144 $ (2,560 ) B $ 7,584 Consulting services 7,107 2,386 9,493 (1,476 ) B 8,017 Chemicals and other 195,272 (194,557 ) 715 — 715 Total revenues 212,523 (192,171 ) 20,352 (4,036 ) 16,316 Expenses: Equipment sales cost of revenue 8,400 — 8,400 (2,860 ) B, E 5,540 Consulting services cost of revenue 4,525 2,106 6,631 (1,506 ) B 5,125 Royalties cost of revenue — — — — — Other cost of revenue 179,620 (179,206 ) 414 — 414 Payroll and benefits 10,437 — 10,437 1,026 B, E1 11,463 Rent and occupancy 1,720 — 1,720 (128 ) B, E6 1,592 Legal and professional fees 2,492 — 2,492 225 E2 2,717 General and administrative 7,482 (4,391 ) 3,091 68 E6 3,159 Research and development 987 (311 ) 676 (424 ) B, E6 252 Depreciation and amortization 5,288 (4,554 ) 734 169 B, E2, E3 903 Total operating expenses 220,951 (186,356 ) 34,595 (3,430 ) 31,165 Operating income (loss) (8,428 ) (5,815 ) (14,243 ) (606 ) (14,849 ) Other income (expenses), net Earnings (loss) from equity method investments 760 1,438 2,198 (1,385 ) C 813 Royalties, related party — — — 1,446 E4 1,446 Interest income 299 — 299 9 E6 308 Interest expense (1,461 ) 835 (626 ) (172 ) E5 (798 ) Litigation settlement and royalty indemnity expense, net (2,292 ) — (2,292 ) 2,292 D — Other income (expense) (3 ) 1,636 1,633 (1,668 ) C, E4, E6 (35 ) Total other income (expense), net (2,697 ) 3,909 1,212 522 1,734 Loss before income tax expense (11,125 ) (1,906 ) (13,031 ) (84 ) (13,115 ) Income tax expense — — — 14 E6 14 Net loss (11,125 ) (1,906 ) (13,031 ) (98 ) (13,129 ) Loss attributable to non-controlling interest 1,946 (1,946 ) — — — Net loss attributable to ADES $ (13,071 ) $ 40 $ (13,031 ) $ (98 ) $ (13,129 ) Loss per common share – basic and diluted, attributable to ADES $ (0.65 ) $ (0.66 ) Weighted-average number of common shares outstanding - basic 20,026 19,829 Weighted-average number of common shares outstanding - diluted 20,026 19,829 Consolidated Statement of Cash Flows Year ended December 31, 2012 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement and Reclassification Adjustments As Restated Cash Flows from Operating Activities Net income (loss) $ (13,071 ) $ 40 $ (13,031 ) $ (98 ) B, C, D, E $ (13,129 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation and amortization 5,263 (4,529 ) 734 169 E3 903 Share-based compensation expense 541 — 541 108 E1 649 Equity in (income) loss from equity method investments (760 ) (1,438 ) (2,198 ) 1,385 C (813 ) Non-controlling interest in income from subsidiaries 1,946 (1,946 ) — — — Other non-cash items 45 — 45 20 E6 65 Changes in operating assets and liabilities, net of effects of acquired businesses: Receivables, net (5,105 ) 2,816 (2,289 ) (1,930 ) B, F (4,219 ) Related party receivables, net — 3,158 3,158 (50 ) C 3,108 Prepaid expenses and other assets (1,358 ) (164 ) (1,522 ) 830 B, E1, E2, E6 (692 ) Costs incurred on uncompleted contracts — — — (1,334 ) B (1,334 ) Other long-term assets (3 ) (60 ) (63 ) (422 ) B, C, E2, E6 (485 ) Accounts payable 1,638 (547 ) 1,091 (879 ) B, E6 212 Accrued payroll and related liabilities (5 ) — (5 ) 872 E1 867 Other current liabilities 969 (1,058 ) (89 ) (668 ) B, E2 (757 ) Deferred revenue 4,200 (4,200 ) — — — Billings on uncompleted contracts 3,557 — 3,557 628 B 4,185 Advance deposit, related party — (508 ) (508 ) — (508 ) Other long-term liabilities 415 (28 ) 387 631 E3, E6 1,018 Settlement and royalty indemnification obligation (3,230 ) — (3,230 ) (2,292 ) D (5,522 ) Net cash used in operating activities (4,958 ) (8,464 ) (13,422 ) (3,030 ) (16,452 ) Cash Flows from Investing Activities Purchase of investment in securities — — — (105 ) F (105 ) Maturity of investment securities (1,133 ) — (1,133 ) 5,538 F 4,405 Purchase of investment in securities, restricted — — — (4,055 ) F (4,055 ) Maturity of investment securities, restricted — — — 2,290 F 2,290 Acquisition of property and equipment (10,846 ) 7,833 (3,013 ) (866 ) E3, E6 (3,879 ) Proceeds from sale of property and equipment 35 — 35 4 E6 39 Acquisition of business (2,000 ) — (2,000 ) 400 E2 (1,600 ) Purchase, contributions and advances to equity method investees — — — (500 ) C (500 ) Distributions from equity method investees, return of investment — — — 53 C 53 Consolidated Statement of Cash Flows Net cash provided by (used in) investing activities (13,944 ) 7,833 (6,111 ) 2,759 (3,352 ) Cash Flows from Financing Activities Net borrowing (repayments) under line of credit (11,497 ) 11,497 — — — Repayments of notes payable (136 ) — (136 ) 136 E2 — Stock issuance and registration costs (22 ) — (22 ) — (22 ) Proceeds received upon exercise of stock options 21 — 21 — 21 Contributions and advances to equity method investees (500 ) — (500 ) 500 C — Distributions to non-controlling interest (106 ) 106 — — — Net cash provided by (used in) financing activities (12,240 ) 11,603 (637 ) 636 (1 ) Change in cash and cash equivalents (31,142 ) 10,972 (20,170 ) 365 (19,805 ) Cash and cash equivalents at beginning of period 40,879 (8,296 ) 32,583 (5,037 ) 27,546 Cash and cash equivalents at end of period $ 9,737 $ 2,676 $ 12,413 $ (4,672 ) $ 7,741 The following table presents the components included within the other adjustments category, and the related cumulative effect of the prior period adjustments to stockholders’ deficit at December 31, 2011 (Restated) : Common Stock (in thousands) Shares Amount Additional Paid-in Capital Impact Accumulated Deficit Impact Stock based compensation — $ — $ 290 $ (290 ) Warranty reserves — — — (526 ) 453A interest — — — 698 Other, net — — (100 ) (104 ) Total — $ — $ 190 $ (222 ) The following table details the amounts of the adjustment related to the respective categories: Common Stock ( in thousands, except share data ) Shares Amount Additional Paid-in Capital Accumulated Deficit Total Stockholders’ Balances, December 31, 2011, as previously reported 19,992,288 $ 20 $ 63,165 $ (66,694 ) $ (3,509 ) Adjustments: Deconsolidation — — 30,000 930 30,930 Equity method accounting — — (19,600 ) 12,366 (7,234 ) Revenue recognition — — — (3,648 ) (3,648 ) Settlement and royalty indemnity — — — (25,891 ) (25,891 ) Other — — 190 (222 ) (32 ) Total adjustments — — 10,590 (16,465 ) (5,875 ) Balances, December 31, 2011 (Restated) 19,992,288 $ 20 $ 73,755 $ (83,159 ) $ (9,384 ) The following is a description of the restatement adjustments and effect of the errors recorded by the Company on the previously issued 2013 Consolidated Balance Sheets and Consolidated Statements of Operations. As previously reported amounts in the below tables represent those reported in the Company's Form 10-Q's for the year ended December 31, 2013, adjusted to conform to current year presentation, as applicable. A. Deconsolidation - These are adjustments necessary to properly reflect the Company’s investment in CCS as an equity method investment. B. Revenue and related cost of revenue - The total decrease to revenue consists of adjustments to account for equipment construction projects under the completed contract method (as discussed in Note 2 ), adjustments for contracts with the DOE and other parties that should be accounted for as cost share reimbursements, with all reimbursements and expenses being recorded in research and development expense rather than revenue and cost of revenue and adjustments to consulting service revenue to correct for the timing of revenue recognition and to appropriately recognize a portion of consulting service revenue from CCS that were previously eliminated when consolidating CCS. Individual revenue line items were also impacted by reclassifications between equipment revenue and consulting revenue. The decrease to cost of revenue consists of adjustments to account for equipment construction projects under the completed contract method adjustments related to warranties as well as the correction of costs associated with the DOE contracts, now included within research and development expense. The Company previously recorded a portion of the costs incurred on these contracts in cost of revenue and the balance in research and development expense. Additional adjustments were recorded to appropriately recognize costs for consulting services with CCS that were previously eliminated when consolidating CCS. Individual costs of revenue line items were also impacted by reclassifications between equipment cost of revenue and consulting cost of revenue. The following tables summarize the impact by quarter related to the revenue and cost of sales adjustments: Revenue For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Completed contract revenue recognition $ (11.6 ) $ (5.7 ) $ (7.0 ) DOE and other parties adjustment (4.2 ) (2.7 ) (1.4 ) Consulting service timing adjustment — — 0.1 $ (15.8 ) $ (8.4 ) $ (8.3 ) Cost of revenue For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Completed contract revenue recognition - equipment $ (5.2 ) $ (5.2 ) $ (3.7 ) Equipment reclassifcation to consulting service (0.3 ) (0.3 ) (0.2 ) BCSI purchase accounting and other - equipment — 0.1 (0.2 ) Warranty adjustment - equipment (0.3 ) (0.2 ) (0.2 ) DOE and other parties adjustment (4.8 ) (2.5 ) (1.2 ) Consulting service reclassification from equipment and burden adjustment 0.3 0.3 0.2 $ (10.3 ) $ (7.8 ) $ (5.3 ) C. Earnings (loss) in equity method investments and royalty earnings from equity method investment - CCS’s equity structure includes Class B units that provide the holder with certain preferred returns on its investment. Historically, the Company did not properly account for the accretion of these returns and, as a result, the calculation of CCS’s income attributable to the Company was overstated. This overstatement was partially offset by the recognition of equity earnings associated with cash distributions from CCS in excess of the Company's investment balance. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) CCS Class B accretion $ (1.2 ) $ (1.2 ) $ (1.4 ) Equity earnings in CCS 5.7 1.0 0.1 $ 4.5 $ (0.2 ) $ (1.3 ) D. Litigation settlement and royalty indemnity expense - These represent adjustments necessary to properly account for the Royalty Award, as discussed in Note 2 . The effect of this adjustment was an increase to litigation settlement expense in 2011 and a reduction of royalty expense in 2013. E. Other - The Company identified other adjustments related to it's prior accounting as discussed below: 1. Adjustments impacting the Payroll and benefits line item included adjustments for allocation of labor burden, stock based compensation, accrued incentives, and other. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Labor burden allocation adjustment $ — $ 0.1 $ (0.1 ) Stock based compensation adjustments — 0.2 — Accrued incentive adjustments — (0.8 ) 0.4 Other — — 0.1 $ — $ (0.5 ) $ 0.4 2. Adjustments related to the Company's 2012 acquisition of the assets of two related, privately held companies by BCSI, LLC, a wholly-owned subsidiary, of the Company and consultant obligation adjustment resulted in adjustments to Legal and professional fees. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) BCSI acquisition $ 0.2 $ 0.2 $ 0.2 Consultant obligation adjustment 0.1 0.2 — $ 0.3 $ 0.4 $ 0.2 3. Adjustments impacting the Depreciation and amortization expense line item resulted in the following impact by quarter: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Depreciation and amortization $ 0.1 $ 0.1 $ 0.1 $ 0.1 $ 0.1 $ 0.1 4. As the Company previously consolidated CCS, royalty earnings were eliminated. Upon deconsolidation, the Company recognized these earnings and reclassified the amounts from Other income (expense) to Royalties, related party. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Royalty, related party $ 0.7 $ 0.4 $ 0.7 $ 0.7 $ 0.4 $ 0.7 5. Adjustments to interest expense were due to 453A interest, offset by interest expense previously incorrectly recorded. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) 453A interest, net $ 0.2 $ — $ (0.1 ) $ 0.2 $ — $ (0.1 ) 6. Other adjustments resulted in a net increase (decrease) to the previously recognized net loss of $0.1 million , $(0.1) million , $(0.2) million relating to the three months ended March 31, 2013, June 30, 2013, and September 30, 2013, respectively. F. The impact of correcting the classification of certain previously reported cash and cash equivalent balances to investment securities and investment securities, restricted balances, as well as certain receivable, net balances to related party receivables, net. G. The impact of correcting previously unrecorded expenses related to the research and development assets giving rise to the asset retirement obligation of $1.1 million . The following tables present the effects of the restatements on the Company’s quarterly Consolidated Balance Sheets as of March 31, 2013, June 30, 203 and September 30, 2013, respectively: Increase (Decrease) from Previously Reported As of March 31, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated ASSETS Current assets: Cash and cash equivalents $ 21,945 $ (7,286 ) $ 14,659 $ (3,145 ) F $ 11,514 Receivables, net 15,659 (3,284 ) 12,375 (5,683 ) B, F 6,692 Receivables, related parties, net — 514 514 611 C 1,125 Investment securities 2,634 (2,634 ) — 105 F 105 Investment securities, restricted — — — 406 F 406 Costs in excess of billings on uncompleted contracts — — — 594 B, E6 594 Prepaid expenses and other assets 2,119 (1,009 ) 1,110 (465 ) E1, E2, E6 645 Total current assets 42,357 (13,699 ) 28,658 (7,577 ) 21,081 Property and equipment, net of accumulated depreciation 43,981 (38,310 ) 5,671 (153 ) E2, E3 5,518 Investment securities, restricted, long-term — — — 2,634 F 2,634 Equity method investments 2,173 5,600 7,773 (6,101 ) C 1,672 Other assets 3,975 (25 ) 3,950 (2,658 ) B, C, E2, E6 1,292 Total Assets $ 92,486 $ (46,434 ) $ 46,052 $ (13,855 ) $ 32,197 Increase (Decrease) from Previously Reported As of March 31, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 8,964 $ (3,837 ) $ 5,127 $ (3,001 ) B, E6 $ 2,126 Accounts payable, related parties 4,267 (4,267 ) — — — Accrued payroll and related liabilities 2,479 — 2,479 936 E1 3,415 Current portion of notes payable, related parties 564 — 564 (564 ) E2 — Deferred revenue and customer deposits 28,014 (28,014 ) — — — Billings in excess of costs on uncompleted contracts 4,850 — 4,850 1,133 B 5,983 Settlement and royalty indemnity obligation 3,179 — 3,179 1,453 D 4,632 Other current liabilities 704 3 707 1,873 E2, E5 2,580 Total current liabilities 53,021 (36,115 ) 16,906 1,830 18,736 Long-term portion of notes payable, related parties 2,162 — 2,162 (2,162 ) E2 — Settlement and royalty indemnification, long-term 2,500 — 2,500 25,804 D 28,304 Deferred revenue, long-term 13,259 (13,259 ) — — — Advance deposit, related party — 9,269 9,269 — 9,269 Other long-term liabilities 1,334 (48 ) 1,286 2,994 B, E6, G 4,280 Total Liabilities 72,276 (40,153 ) 32,123 28,466 60,589 Commitments and contingencies (Note 15) Temporary equity - non-controlling interest subject to redemption 60,000 (60,000 ) — — — Stockholders’ deficit: Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding — — — — — Common stock: par value of $.001 per share 20 — 20 — 20 Additional paid-in capital 64,408 30,000 94,408 (19,067 ) C, E1, E6 75,341 Accumulated deficit (81,933 ) 1,434 (80,499 ) (23,254 ) B, C, D, E, G (103,753 ) Total ADES stockholders' deficit (17,505 ) 31,434 13,929 (42,321 ) (28,392 ) Non-controlling interest (22,285 ) 22,285 — — — Total stockholders’ deficit (39,790 ) 53,719 13,929 (42,321 ) (28,392 ) Total Liabilities and Stockholders’ Deficit $ 92,486 $ (46,434 ) $ 46,052 $ (13,855 ) $ 32,197 Increase (Decrease) from Previously Reported As of June 30, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated ASSETS Current assets: Cash and cash equivalents $ 12,289 $ (1,215 ) $ 11,074 $ (3,148 ) F $ 7,926 Receivables, net 18,009 (2,638 ) 15,371 (9,339 ) B, F 6,032 Receivables, related parties, net — 293 293 601 C 894 Investment securities 3,148 (3,148 ) — 105 F 105 Investment securities, restricted — — — 406 F 406 Costs in excess of billings on uncompleted contracts — — — 1,550 B, E6 1,550 Prepaid expenses and other assets 3,496 (1,870 ) 1,626 (663 ) E1, E2, E6 963 Total current assets 36,942 (8,578 ) 28,364 (10,488 ) 17,876 Property and equipment, net of accumulated depreciation 43,551 (37,514 ) 6,037 (58 ) E2, E3 5,979 Investment securities, restricted, long-term — — — 2,637 F 2,637 Equity method investments 2,447 5,838 8,285 (6,338 ) C 1,947 Other assets 4,047 (25 ) 4,022 (2,603 ) B, C, E2, E6 1,419 Total Assets $ 86,987 $ (40,279 ) $ 46,708 $ (16,850 ) $ 29,858 Increase (Decrease) from Previously Reported As of June 30, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 12,565 $ (1,962 ) $ 10,603 $ (5,693 ) B, E6 $ 4,910 Accounts payable, related parties 2,713 (2,713 ) — — — Accrued payroll and related liabilities 4,115 — 4,115 223 E1 4,338 Current portion of notes payable, related parties 570 — 570 (570 ) E2 — Deferred revenue and customer deposits 26,716 (26,716 ) — — — Billings in excess of costs on uncompleted contracts 3,642 — 3,642 1,721 B 5,363 Settlement and royalty indemnity obligation 3,176 — 3,176 1,333 D 4,509 Other current liabilities 1,020 3 1,023 1,724 E2, E5 2,747 Total current liabilities 54,517 (31,388 ) 23,129 (1,262 ) 21,867 Long-term portion of notes payable, related parties 2,017 — 2,017 (2,017 ) E2 — Settlement and royalty indemnification, long-term — — — 25,248 D 25,248 Deferred revenue, long-term 11,218 (11,218 ) — — — Advance deposit, related party — 9,233 9,233 (83 ) E6 9,150 Other long-term liabilities 1,517 (50 ) 1,467 2,905 B, G 4,372 Total Liabilities 69,269 (33,423 ) 35,846 24,791 60,637 Commitments and contingencies (Note 15) Temporary equity - non-controlling interest subject to redemption 60,000 (60,000 ) — — — Stockholders’ deficit: Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding — — — — — Common stock: par value of $.001 per share 20 20 — 20 Additional paid-in capital 64,774 30,000 94,774 (18,820 ) C, E1, E6 75,954 Accumulated deficit (85,112 ) 1,180 (83,932 ) (22,821 ) B, C, D, E, G (106,753 ) Total ADES stockholders' deficit (20,318 ) 31,180 10,862 (41,641 ) (30,779 ) Non-controlling interest (21,964 ) 21,964 — — — Total stockholders’ deficit (42,282 ) 53,144 10,862 (41,641 ) (30,779 ) Total Liabilities and Stockholders’ Deficit $ 86,987 (40,279 ) $ 46,708 $ (16,850 ) $ 29,858 Increase (Decrease) from Previously Reported As of September 30, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated ASSETS Current assets: Cash and cash equivalents $ 14,707 $ (4,669 ) $ 10,038 $ (3,650 ) F $ 6,388 Receivables, net 37,087 (3,329 ) 33,758 (14,278 ) B, F 19,480 Receivables, related parties, net — 692 692 30 C 722 Investment securities 1,645 (1,645 ) — 105 F 105 Investment securities, restricted — — — 406 F 406 Costs in excess of billings on uncompleted contracts — — — 3,277 B, E6 3,277 Prepaid expenses and other assets 3,011 (1,531 ) 1,480 (558 ) E1, E2, E6 922 Total current assets 56,450 (10,482 ) 45,968 (14,668 ) 31,300 Restricted cash, long-term — — — 2,004 2,004 Property and equipment, net of accumulated depreciation of $5,924 and $3,901, respectively 43,378 (37,446 ) 5,932 (213 ) E2, E3 5,719 Investment securities, restricted, long-term — — — 1,134 F 1,134 Equity method investments 2,494 1,329 3,823 (1,329 ) C 2,494 Other assets 4,093 (25 ) 4,068 (2,597 ) B, C, E2, E6 1,471 Total Assets $ 106,415 $ (46,624 ) $ 59,791 $ (15,669 ) $ 44,122 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 11,015 $ (1,533 ) $ 9,482 $ (2,571 ) B, E6 $ 6,911 Accounts payable, related parties 3,953 (3,953 ) — — — Accrued payroll and related liabilities 2,775 — 2,775 372 E1 3,147 Current portion of notes payable, related parties 570 — 570 (570 ) E2 — Deferred revenue and customer deposits 32,350 (32,350 ) — — — Billings in excess of costs on uncompleted contracts 17,448 — 17,448 (2,163 ) B 15,285 Settlement and royalty indemnity obligation 2,937 — 2,937 1,415 D 4,352 Other current liabilities 555 3 558 5,848 E2, E5 6,406 Total current liabilities 71,603 (37,833 ) 33,770 2,331 36,101 Long-term portion of notes payable, related parties 1,877 — 1,877 (1,877 ) E2 — Settlement and royalty indemnification, long-term — — — 24,729 D 24,729 Deferred revenue, long-term 17,235 (17,235 ) — — — Advance deposit, related party — 8,907 8,907 — 8,907 Distributions in excess of investment — — — — — Other long-term liabilities 1,797 (68 ) 1,729 2,711 B, G 4,440 Total Liabilities 92,512 (46,229 ) 46,283 27,894 74,177 Commitments and contingencies (Note 15) Temporary equity - non-controlling interest subject to redemption 60,000 (60,000 ) — — — Stockholders’ deficit: Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding — — — — — Common stock: par value of $.001 per share 20 — 20 — 20 Additional paid-in capital 65,469 30,000 95,469 (19,146 ) C, E1, E6 76,323 Accumulated deficit (83,521 ) 1,540 (81,981 ) (24,417 ) B, C, D, E, G (106,398 ) Total ADES stockholders' deficit (18,032 ) 31,540 13,508 (43,563 ) (30,055 ) Non-controlling interest (28,065 ) 28,065 — — — Total stockholders’ deficit (46,097 ) 59,605 13,508 (43,563 ) (30,055 ) Total Liabilities and Stockholders’ Deficit $ 106,415 (46,624 ) $ 59,791 $ (15,669 ) $ 44,122 The following tables present the effects of the restatements on the Company’s quarterly Consolidated Statements of Operations for the quarters ended March 31, 2013, June 30, 203 and September 30, 2013, respectively: Three Months Ended March 31, 2013 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 7,530 $ — $ 7,530 $ (6,929 ) B $ 601 Consulting services 2,421 247 2,668 (1,348 ) B 1,320 Chemicals and other 58,363 (58,123 ) 240 — 240 Total revenues 68,314 (57,876 ) 10,438 (8,277 ) 2,161 Expenses: Equipment sales cost of revenue 6,004 — 6,004 (4,283 ) B, E 1,721 Consulting services cost of revenue 1,399 247 1,646 (1,045 ) B 601 Royalties cost of revenue — — — — — Other cost of revenue 51,675 (51,539 ) 136 — 136 Payroll and benefits 3,807 (429 ) 3,378 391 E1 3,769 Rent and occupancy 628 — 628 (101 ) E6 527 Legal and professional fees 781 — 781 236 E2 1,017 General and administrative 1,715 (975 ) 740 — 740 Research and development 554 — 554 868 B, E6, G 1,422 Depreciation and amortization 1,445 (1,119 ) 326 64 E3 390 Total operating expenses 68,008 (53,815 ) 14,193 (3,870 ) 10,323 Operating income (loss) 306 (4,061 ) (3,755 ) (4,407 ) (8,162 ) Other income (expenses), net Earnings (loss) from equity method investments 323 1,339 1,662 (1,339 ) C 323 Royalties, related party — — — 671 E4 671 Interest income 16 40 56 (8 ) E6 48 Interest expense (383 ) 161 (222 ) 82 E5 (140 ) Litigation settlement and royalty indemnity expense, net (673 ) — (673 ) 673 D — Other income (expense) 54 671 725 (712 ) C, E4 13 Total other income (expense), net (663 ) 2,211 1,548 (633 ) 915 Loss before income tax expense (357 ) (1,850 ) (2,207 ) (5,040 ) (7,247 ) Income tax expense — — — 217 E6 217 Net loss (357 ) (1,850 ) (2,207 ) (5,257 ) (7,464 ) Loss attributable to non-controlling interest 1,812 (1,812 ) — — — Net loss attributable to ADES $ (2,169 ) $ (38 ) $ (2,207 ) $ (5,257 ) $ (7,464 ) Loss per common share – basic and diluted, attributable to ADES $ (0.11 ) $ (0.38 ) Weighted-average number of common shares outstanding - basic 20,100 19,899 Weighted-average number of common shares outstanding - diluted 20,100 19,899 Three Months Ended June 30, 2013 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 9,913 $ — $ 9,913 $ (5,783 ) B $ 4,130 Consulting services 4,750 130 4,880 (2,662 ) B 2,218 Chemicals and other 44,267 (44,188 ) 79 — 79 Total revenues 58,930 (44,058 ) 14,872 (8,445 ) 6,427 Expenses: Equipment sales cost of revenue 8,789 — 8,789 (5,622 ) B, E 3,167 Consulting services cost of revenue 3,340 130 3,470 (2,206 ) B 1,264 Royalties cost of revenue — — — — — Other cost of revenue 36,261 (36,210 ) 51 — 51 Payroll and benefits 4,536 (495 ) 4,041 (463 ) E1 3,578 Rent and occupancy 701 — 701 (137 ) E6 564 Legal and professional fees 885 — 885 431 E2 1,316 General and administrative 1,717 (654 ) 1,063 (63 ) E6 1,000 Research and development 790 — 790 (254 ) B, G 536 Depreciation and amortization 1,360 (1,107 ) 253 116 E3 369 Total operating expenses 58,379 (38,336 ) 20,043 (8,198 ) 11,845 Operating income (loss) 551 (5,722 ) (5,171 ) (247 ) (5,418 ) Other income (expenses), net Earnings (loss) from equity method investments 274 2,362 2,636 (236 ) C 2,400 Royalties, related party — — — 356 E4 356 Interest income 25 — 25 — 25 Interest expense (248 ) 20 (228 ) 6 E5 (222 ) Litigation settlement and royalty indemnity expense, net (676 ) — (676 ) 676 D — Other income (expense) 91 107 198 (251 ) C, E4 (53 ) Total other income (expense), net (534 ) 2,489 1,955 551 2,506 Loss before income tax expense 17 (3,233 ) (3,216 ) 304 (2,912 ) Income tax expense — — — 88 E6 88 Net loss 17 (3,233 ) (3,216 ) 216 (3,000 ) Loss attributable to non-controlling interest 3,195 (3,195 ) — — — Net loss attributable to ADES $ (3,178 ) $ (38 ) $ (3,216 ) $ 216 $ (3,000 ) Loss per common share – basic and diluted, attributable to ADES $ (0.16 ) $ (0.15 ) Weighted-average number of common shares outstanding - basic 20,152 19,916 Weighted-average number of common shares outstanding - diluted 20,152 19,916 Three Months Ended September 30, 2013 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 12,094 $ — $ 12,094 $ (11,537 ) B $ 557 Consulting services 6,399 499 6,898 (4,229 ) B 2,669 Chemicals and other 56,093 (55,839 ) 254 (10 ) 244 Total revenues 74,586 (55,340 ) 19,246 (15,776 ) 3,470 Expenses: Equipment sales cost of revenue 9,842 — 9,842 (5,797 ) B, E 4,045 Consulting services cost of revenue 5,738 499 6,237 (4,458 ) B 1,779 Royalties cost of revenue — — — — — Other cost of revenue 39,667 (39,514 ) 153 (7 ) B 146 Payroll and benefits 4,253 (822 ) 3,431 33 E1 3,464 Rent and occupancy 737 — 737 (217 ) E6 520 Legal and professional fees 637 — 637 339 E2 976 General and administrative 3,294 (2,491 ) 803 36 E6 839 Research and development 1,206 — 1,206 (233 ) B, E6, G 973 Depreciation and amortization 1,446 (1,122 ) 324 110 E3 434 Total operating expenses 66,820 (43,450 ) 23,370 (10,194 ) 13,176 Operating income (loss) 7,766 (11,890 ) (4,124 ) (5,582 ) (9,706 ) Other income (expenses), net Earnings (loss) from equity method investments 547 4,628 5,175 4,509 C 9,684 Royalties, related party — — — 730 E4 730 Interest income 21 — 21 — 21 Interest expense (194 ) (21 ) (215 ) (158 ) E5 (373 ) Litigation settlement and royalty indemnity expense, net (437 ) — (437 ) 437 D — Other income (expense) 150 980 1,130 (1,119 ) C, E4 11 Total other income (expense), net 87 5,587 5,674 4,399 10,073 Loss before income tax expense 7,853 (6,303 ) 1,550 (1,183 ) 367 Income tax expense — — — 11 E6 11 Net loss 7,853 (6,303 ) 1,550 (1,194 ) 356 Loss attributable to non-controlling interest 6,262 (6,262 ) — — — Net income attributable to ADES $ 1,591 $ (41 ) $ 1,550 $ (1,194 ) $ 356 Earnings per common share – basic $ 0.08 $ 0.02 Earnings per common share – diluted $ 0.08 $ 0.02 Weighted-average number of common shares outstanding - basic 20,220 19,937 Weighted-average number of common shares outstanding - diluted 20,556 20,473

Restructuring (Tables)

Restructuring (Tables)	12 Months Ended
	Dec. 31, 2014
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	A summary of the net pretax benefits (charges), incurred by segment is as follows: Pretax Charge (in thousands) Approximate Number of Employees Refined Coal Emissions Control - Engineering Technology and Services Emissions Control - Manufacturing Research & Development All Other and Corporate Total Year ended December 31, 2014 Restructuring charges 29 $ — $ 1,294 $ — $ — $ 2,209 $ 3,503
Schedule of Restructuring Reserve by Type of Cost	The following table summarizes the Company's utilization of restructuring accruals for the year ended December 31, 2014 : (in thousands) Employee Severance Beginning accrual as of January 1, 2014 $ 29 Expense provision (1) 3,503 Cash payments and other (1) (1,842 ) Change in estimates — Accrual as of December 31, 2014 $ 1,690 (1) Included within the Expense provision and Cash payments and other line items in the above table is stock compensation expense of $1.0 million resulting from the accelerated vesting of modified equity-based compensation awards for certain terminated employees.

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	The carrying basis and accumulated depreciation of property and equipment at December 31, 2014 and 2013 , are: Life in Years As of December 31, (in thousands) 2014 2013 Machinery and equipment 3-10 $ 7,194 $ 6,734 Leasehold improvements 3-7 2,198 2,048 Furniture and fixtures 3-7 1,340 918 10,732 9,700 Less accumulated depreciation and amortization (5,924 ) (3,901 ) Total property and equipment, net $ 4,808 $ 5,799

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
Schedule of Unrealized Gain (Loss) on Available-for-Sale Securities	The costs, gross unrealized gains and losses, and fair values of the Company's investment securities as of December 31, 2014 and 2013 , respectively, were as follows: As of December 31, 2014 (in thousands) Cost (a) Gross Unrealized Gains Gross Unrealized Losses Fair Values Certificates of deposit, restricted $ 336 $ — $ — $ 336 Total available-for-sale securities 336 — — 336 Cost method investment 2,776 — — 2,776 Total $ 3,112 $ — $ — $ 3,112 As of December 31, 2013 (in thousands) Cost (a) Gross Unrealized Gains Gross Unrealized Losses Fair Values Certificates of deposit $ 105 $ — $ — $ 105 Certificates of deposit, restricted 738 — — 738 Total available-for-sale securities 843 — — 843 Total $ 843 $ — $ — $ 843 (a) Represents cost for securities
Schedule of Maturity of Available-for-Sale Securities	The following table presents the maturity information for the Company's investments in securities as of December 31, 2014 : (in thousands) Investment Securities, restricted Due within one year $ — Due after one year through five years 336 Due after five years through 10 years — Due after 10 years — Total $ 336

Costs and Billings on Uncompl34

Costs and Billings on Uncompleted Contracts (Tables)	12 Months Ended
	Dec. 31, 2014
Costs and Billings on Uncompleted Contracts [Abstract]
Schedule of Deferred Project Costs and Revenue	The below table shows the components of these items. As of December 31, (in thousands) 2014 2013 Costs incurred on uncompleted contracts (gross) $ 79,108 $ 22,282 Billings on uncompleted contracts (gross) (95,473 ) (39,852 ) $ (16,365 ) $ (17,570 ) Included in the accompanying balance sheets under the following captions: Costs in excess of billings on uncompleted contracts $ 6,153 $ 2,700 Billings in excess of costs on uncompleted contracts (22,518 ) (20,269 ) $ (16,365 ) $ (17,569 )

Research and Development and 35

Research and Development and Government and Industry Funded Contracts (Tables)	12 Months Ended
	Dec. 31, 2014
Government and Industry Funded Contracts [Abstract]
Schedule of Government and Industry Funded Contracts	The following table shows the impact to Research and development expense amounts recognized in the Consolidated Statement of Operations: Years Ended December 31, (in thousands) 2014 2013 December 31, 2012 (Restated) Research and development expense $ 3,554 $ 13,054 $ 3,133 Less: DOE funding 1,756 9,400 2,457 Industry cost-share funding 277 417 424 Net research and development expense $ 1,521 $ 3,237 $ 252

Equity Method Investments (Tabl

Equity Method Investments (Tables)	12 Months Ended
	Dec. 31, 2014
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	The following table details the components of the Company's respective equity method investments included within the Earnings from equity method investments line item on the Consolidated Statements of Operations : Year ended December 31, (in thousands) 2014 2013 2012 (Restated) Earnings from CCS $ 43,584 $ 13,813 $ 53 Earnings from CCSS 3,625 1,689 760 Loss from RCM6 (4,497 ) — — Earnings from equity method investments $ 42,712 $ 15,502 $ 813 The estimated future depreciation and amortization expense for these assets as of December 31, 2014 is as follows ( in thousands ): Years Ending December 31, Amount 2015 $ 1,899 2016 1,899 2017 1,899 2018 1,899 2019 1,899 Thereafter 3,799 Total $ 13,294 The following table details the carrying value of the Company's respective equity method investments included within the Equity method investments line item on the Consolidated Balance Sheets and indicates the Company's maximum exposure to loss: As of December 31, (in thousands) 2014 2013 Equity method investment in CCS $ — $ — Equity method investment in CCSS 4,149 3,034 Equity method investment in RCM6 15,435 — Total equity method investments $ 19,584 $ 3,034 The following tables summarize the assets, liabilities and results of operations of CCS: As of December 31, (in thousands) 2014 2013 Current assets $ 28,701 $ 24,202 Non-current assets $ 52,983 $ 41,791 Current liabilities $ 70,894 $ 38,339 Non-current liabilities $ 22,770 $ 16,763 Redeemable Class B equity $ 45,522 $ 63,071 Members deficit attributable to Class A members $ (63,027 ) $ (52,180 ) Noncontrolling interests $ 5,525 $ — Years Ended December 31, (in thousands) 2014 2013 2012 Gross margin $ 89,099 $ 50,941 $ 20,248 Operating expenses 21,502 17,462 15,828 Income from operations 67,597 33,479 4,420 Other expenses (1,830 ) (527 ) (1,036 ) Redeemable Class B preferred return (8,707 ) (10,189 ) (10,520 ) Loss attributable to noncontrolling interest 11,023 — — Net income (loss) available to Class A members $ 68,083 $ 22,763 $ (7,136 ) ADES equity earnings $ 43,584 $ 13,813 $ 53 The following table details the components of the cash distributions from the Company's respective equity method investments included within the Consolidated Statements of Cash Flows . Distributions from equity method investees are reported on our Consolidated Statements of Cash Flows as “return on investment” within Operating cash flows until such time as the carrying value in an equity method investee company is reduced to zero; thereafter, such distributions are reported as “distributions in excess of cumulative earnings” within Investing cash flows. Year ended December 31, (in thousands) 2014 2013 2012 (Restated) Distributions from equity method investees, return on investment CCSS $ 2,509 $ 5 $ — Included in Operating Cash Flows $ 2,509 $ 5 $ — Distributions from equity method investees in excess of cumulative earnings CCS $ 43,584 $ 13,813 $ 53 Included in Investing Cash Flows $ 43,584 $ 13,813 $ 53 The following tables summarize the assets, liabilities and results of operations of RCM6: As of December 31, (in thousands) 2014 Current assets $ 11,566 Non-current assets $ 2,608 Current liabilities $ 1,534 Non-current liabilities $ 7,105 Equity $ 5,535 Year ended December 31, (in thousands) 2014 Gross margin $ (8,257 ) Operating expenses 2,123 Loss from operations (10,380 ) Other expenses (666 ) Net loss $ (11,046 ) ADES equity losses $ (4,497 ) The following tables summarize the assets, liabilities and results of operations of CCSS: As of December 31, (in thousands) 2014 2013 Current assets $ 215,944 $ 104,076 Non-current assets $ 12,623 $ 6,914 Current liabilities $ 127,858 $ 50,135 Non-current liabilities $ 1,214 $ 94 Equity $ 8,298 $ 6,067 Noncontrolling interests $ 91,197 $ 54,694 Years Ended December 31, (in thousands) 2014 2013 2012 Gross margin $ (22,168 ) $ (11,055 ) $ (8,314 ) Operating expenses 102,757 63,248 44,876 Loss from operations (124,925 ) (74,303 ) (53,190 ) Other expenses (62 ) (134 ) (155 ) Loss attributable to noncontrolling interest 132,237 77,813 54,865 Net income $ 7,250 $ 3,376 $ 1,520 ADES equity earnings $ 3,625 $ 1,689 $ 760 The following table details the components of additional cash investments related to the Company's respective equity method investments included within the Consolidated Statements of Cash Flows : Year ended December 31, (in thousands) 2014 2013 2012 (Restated) Purchase of RCM6 interest from CCS $ 3,153 $ — $ — Contributions to RCM6 3,478 — — Purchase of and contributions to equity method investments $ 6,631 $ — $ — The following table shows the Company's investment balance, equity earnings and cash distributions in excess of the investment balance for the years ended December 31, 2012 through December 31, 2014 ( in thousands ). Description Date(s) Investment balance ADES equity earnings (loss) Cash distributions Memo Account: Cash distributions and equity loss in (excess) of investment balance Beginning balance 1/1/2012 $ — $ — $ — $ (4,128 ) ADES equity loss from CCS 2012 activity (3,822 ) (3,822 ) — — Increase of equity loss in excess of investment balance (prior to cash distributions) 2012 activity 3,822 3,822 — (3,822 ) Current year cash distributions from CCS 2012 activity (53 ) — 53 — Adjustment for current year cash distributions in excess of investment balance 2012 activity 53 53 — (53 ) Total investment balance, equity earnings (loss) and cash distributions 12/31/2012 $ — $ 53 $ 53 $ (8,003 ) ADES equity income from CCS 2013 activity $ 8,910 $ 8,910 $ — $ — Recovery of cash distributions in excess of investment balance (prior to cash distributions) 2013 activity (8,003 ) (8,003 ) — 8,003 Current year cash distributions from CCS 2013 activity (13,813 ) — 13,813 — Adjustment for current year cash distributions in excess of investment balance 2013 activity 12,906 12,906 — (12,906 ) Total investment balance, equity earnings (loss) and cash distributions 12/31/2013 $ — $ 13,813 $ 13,813 $ (12,906 ) ADES equity income from CCS 2014 activity $ 26,613 $ 26,613 $ — $ — Recovery of cash distributions in excess of investment balance (prior to cash distributions) 2014 activity (12,906 ) (12,906 ) — 12,906 Current year cash distributions from CCS 2014 activity (43,584 ) — 43,584 — Adjustment for current year cash distributions in excess of investment balance 2014 activity 29,877 29,877 — (29,877 ) Total investment balance, equity earnings and cash distributions 12/31/2014 $ — $ 43,584 $ 43,584 $ (29,877 )

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2014
Business Combinations [Abstract]
Summary of Purchase Consideration and Allocation	A summary of the purchase consideration and preliminary allocation of the purchase consideration in 2015 is as follows: (in thousands) Purchase consideration: Cash paid $ 2,360 Fair value of liabilities assumed: Accrued liabilities 10 Contingent consideration 451 Total fair value of liabilities assumed 461 Total purchase consideration $ 2,821 Allocation of purchase consideration Receivables $ 360 Property and equipment and other 82 Intangibles - in process research and development 2,379 Total $ 2,821 A summary of the purchase consideration and allocation of the purchase consideration is as follows: (in thousands) Purchase consideration: Cash paid $ 1,600 Fair value of liabilities assumed: Accrued liabilities 58 Total fair value of liabilities assumed 58 Total purchase consideration $ 1,658 Allocation of purchase consideration Property and equipment $ 1,506 Goodwill 152 Total $ 1,658

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following table shows the revenues associated with related parties, recognized by the Company during the years ended December 31, 2014 , 2013 and 2012 (Restated) , respectively: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Revenues from related party - CCS $ 665 $ 1,330 $ 3,255 The following table shows the Company's remaining advanced deposit balance, as of December 31, 2014 and 2013 , respectively: As of December 31, (in thousands) 2014 2013 Advance deposit from related party - CCS $ 6,524 $ 8,659 The following table shows the other income associated with related parties, recognized by the Company during the years ended December 31, 2014 , 2013 and 2012 (Restated) , respectively: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Royalties, related party - CCS $ 6,410 $ 2,505 $ 1,446 Interest income, related party - CCS — 40 189 Interest income, related party - CCSS — 29 46 $ 6,410 $ 2,574 $ 1,681 The following table summarizes the Company's notes payable, classified according to payment terms, all of which are with related parties, as of December 31, 2014 and 2013 , respectively: As of December 31, (in thousands) Related Party 2014 2013 Current portion of long-term borrowings RCM6 note payable CCS $ 874 $ — DSI Business Owner note payable DSI Business Owner 605 — Total Current portion of long-term borrowings 1,479 — Long-term borrowings RCM6 note payable CCS 13,312 — DSI Business Owner note payable DSI Business Owner 1,119 — Total Long-term borrowings 14,431 — Total Borrowings $ 15,910 $ — The following table shows the Company's receivable balance associated with related parties, as of December 31, 2014 and 2013 , respectively: As of December 31, (in thousands) 2014 2013 Receivable from related party - CCS $ 1,439 $ 630
Notes Payable Maturity	The following table presents the future aggregate annual long-term debt amounts due, excluding unamortized discounts as of December 31, 2014 : Years Ending December 31, Amount ( in thousands ) 2015 $ 3,159 2016 3,351 2017 3,633 2018 3,695 2019 3,983 Thereafter 8,227 Total $ 26,048 The following tables summarizes the expiration periods of the letters of credit, based upon the ultimate maturity date of the letters of credit as of December 31, 2014 : Expiration of Letters of Credit as of December 31, 2014 (in thousands) Less than 1 year 1-3 years 4-5 years After 5 years Letters of credit $ 2,527 $ 5,048 $ 4,050 $ —

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Schedule of Estimated Fair Values of Remaining Financial Instruments	The following table provides the estimated fair values of the remaining financial instruments: As of December 31, 2014 As of December 31, 2013 (in thousands) Carrying Value Fair Value Carrying Value Fair Value Financial Instruments: Investment securities: Investment securities $ — $ — $ 105 $ 105 Investment securities, restricted $ — $ — $ 406 $ 406 Investment securities, restricted, long-term $ 336 $ 336 $ 332 $ 332 Cost method investment $ 2,776 $ 2,776 $ — $ — Notes Payable: Current portion of notes payable, related parties $ 1,479 $ 1,439 $ — $ — Long-term portion of notes payable, related parties $ 14,431 $ 14,356 $ — $ — Highview technology license payable $ 155 $ 155 $ — $ — Highview technology license payable, long-term $ 1,389 $ 1,389 $ — $ —
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	Financial instruments carried and measured at fair value on a recurring basis are presented in the table below according to the fair value hierarchy described above: As of December 31, 2014 Fair Value Measurement Using (in thousands) Level 1 Level 2 Level 3 Fair Value Assets: Investment securities, restricted, long-term $ — $ 336 $ — $ 336 Total assets at fair value $ — $ 336 $ — $ 336 As of December 31, 2013 Fair Value Measurement Using (in thousands) Level 1 Level 2 Level 3 Fair Value Assets: Investment securities $ — $ 105 $ — $ 105 Investment securities, restricted — 406 — 406 Investment securities, restricted, long-term — 332 — 332 Total assets at fair value $ — $ 843 $ — $ 843
Schedule of Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis	The following tables show information related to assets and liabilities measured on a non-recurring basis as of December 31, 2014 and 2013 , respectively. As of December 31, 2014 Fair Value Measurement Using (in thousands) Level 1 Level 2 Level 3 Fair Value Total Losses Assets: Property and equipment $ — $ — $ 424 $ 424 $ (355 ) Impaired note receivable — — — — (500 ) Total assets at fair value $ — $ — $ 424 $ 424 $ (855 ) As of December 31, 2013 Fair Value Measurement Using (in thousands) Level 1 Level 2 Level 3 Fair Value Total Losses Assets: Property and equipment $ — $ — $ 526 $ 526 $ (125 ) Goodwill — — — — (152 ) Total assets at fair value $ — $ — $ 526 $ 526 $ (277 )

Supplemental Financial Inform40

Supplemental Financial Information (Tables)	12 Months Ended
	Dec. 31, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Assets and Other assets	The following table summarizes the components of Prepaid expenses and other assets and Other assets on the Consolidated Balance Sheets : As of December 31, (in thousands) 2014 2013 Other current assets: Prepaid expenses $ 1,573 $ 550 Inventory 630 130 Other 332 1 $ 2,535 $ 681 Other long-term assets: Deposits $ 638 $ 186 Intangibles 2,035 423 Other long-term assets 322 728 $ 2,995 $ 1,337
Schedule of Other Liabilities	The following table details the components of Other current liabilities and Other long-term liabilities on the Consolidated Balance Sheets : As of December 31, (in thousands) 2014 2013 Other current liabilities: Accrued compensation $ 1,539 $ 879 Accrued interest 894 875 Accrued losses on equipment contracts 3,127 4,805 Other 1,179 822 $ 6,739 $ 7,381 Other long-term liabilities: Deferred rent $ 1,021 $ 989 Warranty liabilities 152 62 Deferred revenue, related party 2,000 2,000 Other long-term liabilities 2,838 1,401 $ 6,011 $ 4,452
Schedule of Change in Asset Retirement Obligation	Included within Other long-term liabilities is the Company's asset retirement obligation. Changes in the Company's asset retirement obligations were as follows: As of December 31, (in thousands) 2014 2013 Asset retirement obligation, beginning of year $ 1,130 $ — Liability incurred — 1,075 Accretion 58 55 Asset retirement obligations, end of year $ 1,188 $ 1,130
Schedule of Statement of Operations, Supplemental Disclosures	The following table details the components of Interest expense in the Consolidated Statements of Operations : Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) 453A interest $ 3,371 $ 1,313 $ 787 RCM6 note payable, related party 2,245 — — Other 109 25 11 $ 5,725 $ 1,338 $ 798

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Option Valuation Assumptions	The following table indicates the weighted average assumptions that were used related to the awards granted for the years ended December 31, 2014 , 2013 and 2012 (Restated) , respectively: Years Ended December 31, 2014 2013 2012 (Restated) Stock options granted: Risk-free interest rate 1.6 % 0.9 % 0.7 % Dividend yield — % — % — % Volatility 80.4 % 91.0 % 92.0 % Expected term (in years) 5.0 5.0 5.0
Phantom Share Unit Valuation Assumptions	Compensation expense is recognized for PSU awards on a straight-line basis over a three -year service period based on the estimated fair value at the date of grant using a Monte Carlo simulation model using the following weighted average assumptions (PSU awards were not granted prior to 2013): Years Ended December 31, 2014 2013 PSUs granted: Risk-free interest rate 0.8 % 0.4 % Dividend yield — % — % Volatility 74.5 % 81.4 % Performance period (in years) 3.0 3.0
Allocation of Compensation Expense	The Company recorded the following compensation expense related to its various plans: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Restricted stock award expense $ 2,612 $ 1,681 $ 645 Stock option expense 117 48 4 PSU expense 1,983 583 — Total stock-based compensation expense 4,712 2,312 649 Income tax benefit from stock-based compensation expense — — — Net income impact $ 4,712 $ 2,312 $ 649
Schedule of Unrecognized Compensation Cost	The amount of unrecognized compensation cost as of December 31, 2014 , and the expected weighted average period over which the cost will be recognized is as follows: As of December 31, 2014 (in thousands) Unrecognized Compensation Cost Expected Weighted Average Period of Recognition (in years) Restricted stock award expense $ 1,982 1.6 Stock option expense 382 1.7 PSU expense 1,711 1.3 Total unrecognized stock-based compensation expense $ 4,075 1.5
Summary of Restricted Stock Activity	A summary of the status and activity of non-vested RSA is presented in the following table: For the Years Ended December 31. 2014 2013 2012 (Restated) (in thousands, except for share and per share amounts) Shares Weighted Shares Weighted-Average Shares Weighted-Average Non-vested at beginning of year 263,989 $9.05 254,156 $6.96 231,006 $5.45 Granted 112,643 $24.74 82,440 $16.88 83,026 $12.00 Vested (118,364 ) $15.75 (63,187 ) $10.73 (58,856 ) $8.18 Forfeited (48,347 ) $9.49 (9,420 ) $9.53 (1,020 ) $5.37 Non-vested at end of year 209,921 $13.59 263,989 $9.05 254,156 $6.96
Summary of Option Activity	A summary of option activity under the Plans is presented below: (in thousands, except for share and per share amounts) Number of Weighted Aggregate Intrinsic Value Weighted For the year ended December 31, 2012 Options outstanding, start of year 365,884 $ 4.97 Options granted 10,000 $ 9.77 Options exercised (3,932 ) $ 5.37 Options expired / forfeited — $ — Options outstanding, end of year 371,952 $ 5.10 $ 1,256 1.8 Options vested and exercisable as of December 31, 2012 361,952 $ 4.97 $ 1,256 1.8 For the year ended December 31, 2013 Options outstanding, start of year 371,952 $ 5.10 Options granted 10,000 $ 11.93 Options exercised (54,376 ) $ 6.51 Options expired / forfeited (10,000 ) $ 5.10 Options outstanding, end of year 317,576 $ 5.07 $ 7,002 1.0 Options vested and exercisable as of December 31, 2013 300,909 $ 4.74 $ 6,734 0.8 For the year ended December 31, 2014 Options outstanding, start of year 317,576 $ 5.07 Options granted 30,000 20.67 Options exercised (260,126 ) 4.30 Options expired / forfeited (13,250 ) 6.90 Options outstanding, end of year 74,200 $ 13.76 $ 670 3.0 Options vested and exercisable as of December 31, 2014 34,199 $ 8.44 $ 491 1.6
Schedule of PSU Activity	A summary of the status and activity of non-vested PSU is presented in the following table (there were no PSU's issued until 2013): For the Years Ended December 31. 2014 2013 (in thousands, except for share and per share amounts) Units Weighted-Average Units Weighted-Average Non-vested at beginning of year 89,578 $ 26.04 — $ — Granted (1) 57,547 $ 37.45 89,578 $ 26.04 Vested (1) — $ — — $ — Forfeited / Canceled (1) (4,768 ) $ 26.04 — $ — Non-vested at end of year 142,357 $ 30.65 89,578 $ 26.04 (1) The number of awards assumes the target amount of awards for each employee participating in these grants is met. The final number of shares of common stock issued may vary depending on the actual price performance of the Company's common stock, which could result in the actual number of shares that vest ranging from zero shares up to a maximum of two times the number of units shown in the above table.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Settlement and Royalty Indemnity Obligation	As of December 31, 2014 and 2013 , the Company has recorded the components of the Settlement and royalty indemnity obligation and Settlement and royalty indemnification, long-term line items in the Consolidated Balance Sheets as follows: As of December 31, (in thousands) 2014 2013 Settlement and royalty indemnity obligation, short-term $ 3,749 $ 4,622 Settlement and royalty indemnification, long-term 20,273 24,021 Total settlement and royalty indemnity $ 24,022 $ 28,643
Schedule of Debt	The following tables summarize the letters of credit outstanding, collateral, by type, and the related line items within the Consolidated Balance Sheets where the collateral related to the letters of credit is recorded: As of December 31, 2014 (in thousands) LOC Outstanding Restricted Cash Restricted cash, long-term Investment securities, restricted, long-term Contract performance - equipment systems $ 7,247 $ 2,527 $ 4,721 $ — Royalty indemnification 4,050 — 4,050 — Other 328 — — 336 Total LOC outstanding $ 11,625 $ 2,527 $ 8,771 $ 336 As of December 31, 2013 (in thousands) LOC Outstanding Restricted Cash Restricted cash, long-term Investment securities, restricted, long-term Contract performance - equipment systems $ 4,860 $ — $ 4,860 $ — Royalty indemnification 2,801 — 2,807 — Other 328 — — 332 Total LOC outstanding $ 7,989 $ — $ 7,667 $ 332
Schedule of Maturities of Long-term Debt	The following table presents the future aggregate annual long-term debt amounts due, excluding unamortized discounts as of December 31, 2014 : Years Ending December 31, Amount ( in thousands ) 2015 $ 3,159 2016 3,351 2017 3,633 2018 3,695 2019 3,983 Thereafter 8,227 Total $ 26,048 The following tables summarizes the expiration periods of the letters of credit, based upon the ultimate maturity date of the letters of credit as of December 31, 2014 : Expiration of Letters of Credit as of December 31, 2014 (in thousands) Less than 1 year 1-3 years 4-5 years After 5 years Letters of credit $ 2,527 $ 5,048 $ 4,050 $ —
Schedule of Future Minimum Rental Payments for Operating Leases	Annual minimum commitments under the leases as of December 31, 2014 are as follows: Years Ending December 31, Operating Lease Commitments (in thousands) 2015 $ 1,608 2016 1,476 2017 1,269 2018 981 2019 105 Thereafter — Total $ 5,439
Schedule of Rent Expense	Rental expense incurred for the years ended are as follows: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Rent expense $ 1,531 $ 871 $ 59

Defined Contributions Savings43

Defined Contributions Savings Plan (Tables)	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Schedule of Contributions and Recognized Expense	The following table presents the amount the Company recognized as expense within the Payroll and benefits line item in the Consolidated Statements of Operations : Years Ended December 31, (in thousands) 2014 2013 2012 401(K) employer expense $ 509 $ 625 $ 468

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Tax Benefit (Expense) from Continuing Operations	The provision for income taxes consists of the following: Years Ended December 31, (in thousands, except for rate) 2014 2013 2012 (Restated) Current portion of income tax expense: Federal $ — $ — $ — State 296 463 14 296 463 14 Deferred portion of income tax expense — — — Total income tax expense $ 296 $ 463 $ 14 Effective tax rate 18 % (3 )% — %
Reconciliation of Expected Federal Income Taxes at Statutory Rates	A reconciliation of expected federal income taxes on income from operations at statutory rates with the expense (benefit) for income taxes is as follows: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Amount Amount Amount Federal statutory rate $ 589 $ (5,435 ) $ (4,590 ) State income taxes, net of federal benefit 31 (1,077 ) (354 ) Disallowed compensation 721 — — Permanent differences 52 45 54 Tax credits (25,607 ) (14,727 ) (16,392 ) Valuation allowances 23,794 21,843 21,374 Changes in state effective rates 716 — — Other — (186 ) (78 ) Expense (Benefit) for the provision for income taxes $ 296 $ 463 $ 14
Deferred Tax Assets And Liabilities	Details of the Company’s deferred tax assets and liabilities are summarized as follows: As of December 31, (in thousands) 2014 2013 Deferred tax assets Settlements $ 9,177 $ 11,206 Deferred revenues and loss contract provisions 4,650 4,055 Employee related liabilities 3,643 1,411 Intangible assets 1,070 153 Equity method investments 7,507 8,235 Net operating loss carryforward 10,831 13,039 Tax credits 58,486 32,879 Deposits on equipment contracts 2,492 3,387 Other 1,105 859 Total deferred tax assets 98,961 75,224 Less valuation allowance (98,203 ) (74,409 ) Net deferred tax assets 758 815 Less: Deferred tax liabilities Property and equipment and other (758 ) (815 ) Total deferred tax liabilities (758 ) (815 ) Net deferred tax assets (liabilities) $ — $ —
Summary of Operating Loss Carryforwards and Tax Credit Carryforwards	The following table presents the approximate amount of federal and state net operating loss carryforwards and federal tax credit carryforwards available to reduce future taxable income, along with the respective range of years that the net operating loss and tax credit carryforwards would expire if not utilized: As of December 31, (in thousands) 2014 Beginning expiration year Ending expiration year Federal net operating loss carryforwards $ 26,405 2031 2032 State net operating loss carryforwards $ 43,621 2017 2034 Federal tax credit carryforwards $ 58,486 2031 2034

Business Segment Information (T

Business Segment Information (Tables)	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Segment Operating Results	The following table presents the Company's operating segment results for the years ended December 31, 2014 , 2013 and 2012 (Restated) . All assets are located in the U.S. and all significant customers are either U.S. companies or the U.S. Government. Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Revenues: Refined Coal: Earnings from equity method investments $ 42,712 $ 15,502 $ 813 Consulting services 665 1,330 3,255 Royalties, related party 6,410 2,505 1,446 49,787 19,337 5,514 Emissions Control - Engineering Technology and Services: Equipment sales 11,327 3,499 7,496 Consulting services 2,576 3,304 4,111 Chemical and other 391 749 715 14,294 7,552 12,322 Emissions Control - Manufacturing: Equipment sales 717 2,248 88 Consulting services 1,247 2,156 651 1,964 4,404 739 Research and Development: 2,033 9,817 2,881 2,033 9,817 2,881 Total segment reporting revenues 68,078 41,110 21,456 Adjustments to reconcile to reported revenues: Refined Coal: Earnings from equity method investments (42,712 ) (15,502 ) (813 ) Royalties, related party (6,410 ) (2,505 ) (1,446 ) (49,122 ) (18,007 ) (2,259 ) Research and Development: (2,033 ) (9,817 ) (2,881 ) Total reported revenues $ 16,923 $ 13,286 $ 16,316 Segment reporting operating income (loss) Refined Coal $ 42,094 $ 16,227 $ 1,759 Emissions Control - Engineering Technology and Services (3,073 ) (2,580 ) (70 ) Emissions Control - Manufacturing (7,635 ) (8,378 ) (1,337 ) Research and Development (2,640 ) (3,536 ) (497 ) Total segment operating income (loss) $ 28,746 $ 1,733 $ (145 )
Reconciliation of Reportable Segment Amounts to Consolidated Balances	A reconciliation of reportable segment amounts to the Company's consolidated balances is as follows: Years Ended December 31, (in thousands) 2014 2013 2012 (Restated) Segment income Total reported segment operating income (loss) $ 28,746 $ 1,733 $ (145 ) Adjustments to reconcile to net loss attributable to Advanced Emissions Solutions, Inc. Corporate payroll and benefits (12,621 ) (10,898 ) (7,450 ) Corporate rent and occupancy (694 ) (593 ) (484 ) Corporate legal and professional fees (9,514 ) (2,563 ) (2,243 ) Corporate general and administrative (3,980 ) (2,961 ) (2,803 ) Corporate depreciation and amortization (354 ) (307 ) (263 ) Interest income 74 109 308 Other income (expense) 26 (44 ) (35 ) Income tax (expense) benefit (296 ) (463 ) (14 ) Net income (loss) $ 1,387 $ (15,987 ) $ (13,129 )
Reconciliation of Assets from Segment to Consolidated	Segment assets were as follows as of the dates presented: As of December 31, (in thousands) 2014 2013 Assets: Refined Coal $ 21,322 $ 3,887 Emissions Control - Engineering Technology and Services 34,175 38,480 Emissions Control - Manufacturing 11,285 10,603 Research and Development 6,431 1,135 All Other and Corporate 20,486 19,419 Consolidated $ 93,699 $ 73,524

Major Customers (Tables)

Major Customers (Tables)	12 Months Ended
	Dec. 31, 2014
Major Customers Disclosure [Abstract]
Schedule of Sales by Major Customers	Sales to unaffiliated customers who represent 10% or more of the Company’s sales in any one year were as follows: Years Ended December 31, Customer Revenue Type Segment(s) 2014 2013 2012 (Restated) A Equipment sales, Consulting services EC - ETS 37% 2% 5% B Equipment sales, Consulting services, Other EC - ETS 24% —% 2% C Equipment sales EC - Manufacturing 1% 11% —% D Consulting services EC - Manufacturing 8% 12% 2% E Equipment sales EC - ETS —% 25% 7% F Equipment sales EC - ETS —% —% 10% G Equipment sales, Consulting services EC - ETS 1% 2% 22%

Quarterly Financial Results (47

Quarterly Financial Results (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Summarized quarterly results for the two years ended December 31, 2014 and December 31, 2013 , respectively, are as follows: For the Quarter Ended (in thousands, except per share data) December 31, 2014 September 30, 2014 June 30, 2014 March 31, 2014 Revenues $ 3,693 $ 9,072 $ 3,175 $ 983 Cost of revenues, exclusive of operating expenses shown below 2,903 6,512 1,754 451 Other operating expenses 16,335 12,839 9,841 8,102 Operating loss (15,545 ) (10,279 ) (8,420 ) (7,570 ) Earnings from equity method investments 20,693 5,603 9,791 6,625 Royalties, related party 2,154 2,275 849 1,132 Other income (expenses), net (2,484 ) (1,185 ) (1,199 ) (757 ) Income (loss) before income tax expense 4,818 (3,586 ) 1,021 (570 ) Income tax expense 141 113 29 13 Net income (loss) $ 4,677 $ (3,699 ) $ 992 $ (583 ) Earnings (loss) per common share – basic $ 0.21 $ (0.17 ) $ 0.05 $ (0.03 ) Earnings (loss) per common share – diluted $ 0.21 $ (0.17 ) $ 0.05 $ (0.03 ) Weighted-average number of common shares outstanding (1) Basic 21,563 21,536 21,477 21,465 Diluted 21,947 21,536 22,035 21,465 (1) The number of shares and per share amounts have been retroactively restated to reflect the two -for-one stock split of the Company’s common stock, which was effected in the form of a common stock dividend distributed on March 14, 2014. For the Quarter Ended (in thousands, except per share data) December 31, 2013 September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) Revenues $ 1,228 $ 3,470 $ 6,427 $ 2,161 Cost of revenues, exclusive of operating expenses shown below 758 5,970 4,482 2,458 Other operating expenses 9,442 7,206 7,363 7,865 Operating income (Loss) (8,972 ) (9,706 ) (5,418 ) (8,162 ) Earnings from equity method investments 3,095 9,684 2,400 323 Royalties, related party 748 730 356 671 Other income (expenses), net (603 ) (341 ) (250 ) (79 ) Income (loss) before income tax expense (5,732 ) 367 (2,912 ) (7,247 ) Income tax expense 147 11 88 217 Net income (loss) $ (5,879 ) $ 356 $ (3,000 ) $ (7,464 ) Earnings (loss) per common share – basic $ (0.29 ) $ 0.02 $ (0.15 ) $ (0.38 ) Earnings (loss) per common share – diluted $ (0.29 ) $ 0.02 $ (0.15 ) $ (0.38 ) Weighted-average number of common shares outstanding (1) Basic 20,594 19,937 19,916 19,899 Diluted 20,594 20,473 19,916 19,899 (1) The number of shares and per share amounts have been retroactively restated to reflect the two -for-one stock split of the Company’s common stock, which was effected in the form of a common stock dividend distributed on March 14, 2014.
Schedule of Error Corrections and Prior Period Adjustments	Consolidated Statement of Operations December 31, 2012 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 10,144 $ — $ 10,144 $ (2,560 ) B $ 7,584 Consulting services 7,107 2,386 9,493 (1,476 ) B 8,017 Chemicals and other 195,272 (194,557 ) 715 — 715 Total revenues 212,523 (192,171 ) 20,352 (4,036 ) 16,316 Expenses: Equipment sales cost of revenue 8,400 — 8,400 (2,860 ) B, E 5,540 Consulting services cost of revenue 4,525 2,106 6,631 (1,506 ) B 5,125 Royalties cost of revenue — — — — — Other cost of revenue 179,620 (179,206 ) 414 — 414 Payroll and benefits 10,437 — 10,437 1,026 B, E1 11,463 Rent and occupancy 1,720 — 1,720 (128 ) B, E6 1,592 Legal and professional fees 2,492 — 2,492 225 E2 2,717 General and administrative 7,482 (4,391 ) 3,091 68 E6 3,159 Research and development 987 (311 ) 676 (424 ) B, E6 252 Depreciation and amortization 5,288 (4,554 ) 734 169 B, E2, E3 903 Total operating expenses 220,951 (186,356 ) 34,595 (3,430 ) 31,165 Operating income (loss) (8,428 ) (5,815 ) (14,243 ) (606 ) (14,849 ) Other income (expenses), net Earnings (loss) from equity method investments 760 1,438 2,198 (1,385 ) C 813 Royalties, related party — — — 1,446 E4 1,446 Interest income 299 — 299 9 E6 308 Interest expense (1,461 ) 835 (626 ) (172 ) E5 (798 ) Litigation settlement and royalty indemnity expense, net (2,292 ) — (2,292 ) 2,292 D — Other income (expense) (3 ) 1,636 1,633 (1,668 ) C, E4, E6 (35 ) Total other income (expense), net (2,697 ) 3,909 1,212 522 1,734 Loss before income tax expense (11,125 ) (1,906 ) (13,031 ) (84 ) (13,115 ) Income tax expense — — — 14 E6 14 Net loss (11,125 ) (1,906 ) (13,031 ) (98 ) (13,129 ) Loss attributable to non-controlling interest 1,946 (1,946 ) — — — Net loss attributable to ADES $ (13,071 ) $ 40 $ (13,031 ) $ (98 ) $ (13,129 ) Loss per common share – basic and diluted, attributable to ADES $ (0.65 ) $ (0.66 ) Weighted-average number of common shares outstanding - basic 20,026 19,829 Weighted-average number of common shares outstanding - diluted 20,026 19,829 Consolidated Statement of Cash Flows Year ended December 31, 2012 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement and Reclassification Adjustments As Restated Cash Flows from Operating Activities Net income (loss) $ (13,071 ) $ 40 $ (13,031 ) $ (98 ) B, C, D, E $ (13,129 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation and amortization 5,263 (4,529 ) 734 169 E3 903 Share-based compensation expense 541 — 541 108 E1 649 Equity in (income) loss from equity method investments (760 ) (1,438 ) (2,198 ) 1,385 C (813 ) Non-controlling interest in income from subsidiaries 1,946 (1,946 ) — — — Other non-cash items 45 — 45 20 E6 65 Changes in operating assets and liabilities, net of effects of acquired businesses: Receivables, net (5,105 ) 2,816 (2,289 ) (1,930 ) B, F (4,219 ) Related party receivables, net — 3,158 3,158 (50 ) C 3,108 Prepaid expenses and other assets (1,358 ) (164 ) (1,522 ) 830 B, E1, E2, E6 (692 ) Costs incurred on uncompleted contracts — — — (1,334 ) B (1,334 ) Other long-term assets (3 ) (60 ) (63 ) (422 ) B, C, E2, E6 (485 ) Accounts payable 1,638 (547 ) 1,091 (879 ) B, E6 212 Accrued payroll and related liabilities (5 ) — (5 ) 872 E1 867 Other current liabilities 969 (1,058 ) (89 ) (668 ) B, E2 (757 ) Deferred revenue 4,200 (4,200 ) — — — Billings on uncompleted contracts 3,557 — 3,557 628 B 4,185 Advance deposit, related party — (508 ) (508 ) — (508 ) Other long-term liabilities 415 (28 ) 387 631 E3, E6 1,018 Settlement and royalty indemnification obligation (3,230 ) — (3,230 ) (2,292 ) D (5,522 ) Net cash used in operating activities (4,958 ) (8,464 ) (13,422 ) (3,030 ) (16,452 ) Cash Flows from Investing Activities Purchase of investment in securities — — — (105 ) F (105 ) Maturity of investment securities (1,133 ) — (1,133 ) 5,538 F 4,405 Purchase of investment in securities, restricted — — — (4,055 ) F (4,055 ) Maturity of investment securities, restricted — — — 2,290 F 2,290 Acquisition of property and equipment (10,846 ) 7,833 (3,013 ) (866 ) E3, E6 (3,879 ) Proceeds from sale of property and equipment 35 — 35 4 E6 39 Acquisition of business (2,000 ) — (2,000 ) 400 E2 (1,600 ) Purchase, contributions and advances to equity method investees — — — (500 ) C (500 ) Distributions from equity method investees, return of investment — — — 53 C 53 Consolidated Statement of Cash Flows Net cash provided by (used in) investing activities (13,944 ) 7,833 (6,111 ) 2,759 (3,352 ) Cash Flows from Financing Activities Net borrowing (repayments) under line of credit (11,497 ) 11,497 — — — Repayments of notes payable (136 ) — (136 ) 136 E2 — Stock issuance and registration costs (22 ) — (22 ) — (22 ) Proceeds received upon exercise of stock options 21 — 21 — 21 Contributions and advances to equity method investees (500 ) — (500 ) 500 C — Distributions to non-controlling interest (106 ) 106 — — — Net cash provided by (used in) financing activities (12,240 ) 11,603 (637 ) 636 (1 ) Change in cash and cash equivalents (31,142 ) 10,972 (20,170 ) 365 (19,805 ) Cash and cash equivalents at beginning of period 40,879 (8,296 ) 32,583 (5,037 ) 27,546 Cash and cash equivalents at end of period $ 9,737 $ 2,676 $ 12,413 $ (4,672 ) $ 7,741 The following table presents the components included within the other adjustments category, and the related cumulative effect of the prior period adjustments to stockholders’ deficit at December 31, 2011 (Restated) : Common Stock (in thousands) Shares Amount Additional Paid-in Capital Impact Accumulated Deficit Impact Stock based compensation — $ — $ 290 $ (290 ) Warranty reserves — — — (526 ) 453A interest — — — 698 Other, net — — (100 ) (104 ) Total — $ — $ 190 $ (222 ) The following table details the amounts of the adjustment related to the respective categories: Common Stock ( in thousands, except share data ) Shares Amount Additional Paid-in Capital Accumulated Deficit Total Stockholders’ Balances, December 31, 2011, as previously reported 19,992,288 $ 20 $ 63,165 $ (66,694 ) $ (3,509 ) Adjustments: Deconsolidation — — 30,000 930 30,930 Equity method accounting — — (19,600 ) 12,366 (7,234 ) Revenue recognition — — — (3,648 ) (3,648 ) Settlement and royalty indemnity — — — (25,891 ) (25,891 ) Other — — 190 (222 ) (32 ) Total adjustments — — 10,590 (16,465 ) (5,875 ) Balances, December 31, 2011 (Restated) 19,992,288 $ 20 $ 73,755 $ (83,159 ) $ (9,384 ) The following is a description of the restatement adjustments and effect of the errors recorded by the Company on the previously issued 2013 Consolidated Balance Sheets and Consolidated Statements of Operations. As previously reported amounts in the below tables represent those reported in the Company's Form 10-Q's for the year ended December 31, 2013, adjusted to conform to current year presentation, as applicable. A. Deconsolidation - These are adjustments necessary to properly reflect the Company’s investment in CCS as an equity method investment. B. Revenue and related cost of revenue - The total decrease to revenue consists of adjustments to account for equipment construction projects under the completed contract method (as discussed in Note 2 ), adjustments for contracts with the DOE and other parties that should be accounted for as cost share reimbursements, with all reimbursements and expenses being recorded in research and development expense rather than revenue and cost of revenue and adjustments to consulting service revenue to correct for the timing of revenue recognition and to appropriately recognize a portion of consulting service revenue from CCS that were previously eliminated when consolidating CCS. Individual revenue line items were also impacted by reclassifications between equipment revenue and consulting revenue. The decrease to cost of revenue consists of adjustments to account for equipment construction projects under the completed contract method adjustments related to warranties as well as the correction of costs associated with the DOE contracts, now included within research and development expense. The Company previously recorded a portion of the costs incurred on these contracts in cost of revenue and the balance in research and development expense. Additional adjustments were recorded to appropriately recognize costs for consulting services with CCS that were previously eliminated when consolidating CCS. Individual costs of revenue line items were also impacted by reclassifications between equipment cost of revenue and consulting cost of revenue. The following tables summarize the impact by quarter related to the revenue and cost of sales adjustments: Revenue For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Completed contract revenue recognition $ (11.6 ) $ (5.7 ) $ (7.0 ) DOE and other parties adjustment (4.2 ) (2.7 ) (1.4 ) Consulting service timing adjustment — — 0.1 $ (15.8 ) $ (8.4 ) $ (8.3 ) Cost of revenue For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Completed contract revenue recognition - equipment $ (5.2 ) $ (5.2 ) $ (3.7 ) Equipment reclassifcation to consulting service (0.3 ) (0.3 ) (0.2 ) BCSI purchase accounting and other - equipment — 0.1 (0.2 ) Warranty adjustment - equipment (0.3 ) (0.2 ) (0.2 ) DOE and other parties adjustment (4.8 ) (2.5 ) (1.2 ) Consulting service reclassification from equipment and burden adjustment 0.3 0.3 0.2 $ (10.3 ) $ (7.8 ) $ (5.3 ) C. Earnings (loss) in equity method investments and royalty earnings from equity method investment - CCS’s equity structure includes Class B units that provide the holder with certain preferred returns on its investment. Historically, the Company did not properly account for the accretion of these returns and, as a result, the calculation of CCS’s income attributable to the Company was overstated. This overstatement was partially offset by the recognition of equity earnings associated with cash distributions from CCS in excess of the Company's investment balance. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) CCS Class B accretion $ (1.2 ) $ (1.2 ) $ (1.4 ) Equity earnings in CCS 5.7 1.0 0.1 $ 4.5 $ (0.2 ) $ (1.3 ) D. Litigation settlement and royalty indemnity expense - These represent adjustments necessary to properly account for the Royalty Award, as discussed in Note 2 . The effect of this adjustment was an increase to litigation settlement expense in 2011 and a reduction of royalty expense in 2013. E. Other - The Company identified other adjustments related to it's prior accounting as discussed below: 1. Adjustments impacting the Payroll and benefits line item included adjustments for allocation of labor burden, stock based compensation, accrued incentives, and other. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Labor burden allocation adjustment $ — $ 0.1 $ (0.1 ) Stock based compensation adjustments — 0.2 — Accrued incentive adjustments — (0.8 ) 0.4 Other — — 0.1 $ — $ (0.5 ) $ 0.4 2. Adjustments related to the Company's 2012 acquisition of the assets of two related, privately held companies by BCSI, LLC, a wholly-owned subsidiary, of the Company and consultant obligation adjustment resulted in adjustments to Legal and professional fees. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) BCSI acquisition $ 0.2 $ 0.2 $ 0.2 Consultant obligation adjustment 0.1 0.2 — $ 0.3 $ 0.4 $ 0.2 3. Adjustments impacting the Depreciation and amortization expense line item resulted in the following impact by quarter: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Depreciation and amortization $ 0.1 $ 0.1 $ 0.1 $ 0.1 $ 0.1 $ 0.1 4. As the Company previously consolidated CCS, royalty earnings were eliminated. Upon deconsolidation, the Company recognized these earnings and reclassified the amounts from Other income (expense) to Royalties, related party. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) Royalty, related party $ 0.7 $ 0.4 $ 0.7 $ 0.7 $ 0.4 $ 0.7 5. Adjustments to interest expense were due to 453A interest, offset by interest expense previously incorrectly recorded. The following table summarizes the impact by quarter related to these adjustments: For the Quarter Ended September 30, 2013 (Restated) June 30, 2013 (Restated) March 31, 2013 (Restated) (in millions) Increase / (Decrease) Increase / (Decrease) Increase / (Decrease) 453A interest, net $ 0.2 $ — $ (0.1 ) $ 0.2 $ — $ (0.1 ) 6. Other adjustments resulted in a net increase (decrease) to the previously recognized net loss of $0.1 million , $(0.1) million , $(0.2) million relating to the three months ended March 31, 2013, June 30, 2013, and September 30, 2013, respectively. F. The impact of correcting the classification of certain previously reported cash and cash equivalent balances to investment securities and investment securities, restricted balances, as well as certain receivable, net balances to related party receivables, net. G. The impact of correcting previously unrecorded expenses related to the research and development assets giving rise to the asset retirement obligation of $1.1 million . The following tables present the effects of the restatements on the Company’s quarterly Consolidated Balance Sheets as of March 31, 2013, June 30, 203 and September 30, 2013, respectively: Increase (Decrease) from Previously Reported As of March 31, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated ASSETS Current assets: Cash and cash equivalents $ 21,945 $ (7,286 ) $ 14,659 $ (3,145 ) F $ 11,514 Receivables, net 15,659 (3,284 ) 12,375 (5,683 ) B, F 6,692 Receivables, related parties, net — 514 514 611 C 1,125 Investment securities 2,634 (2,634 ) — 105 F 105 Investment securities, restricted — — — 406 F 406 Costs in excess of billings on uncompleted contracts — — — 594 B, E6 594 Prepaid expenses and other assets 2,119 (1,009 ) 1,110 (465 ) E1, E2, E6 645 Total current assets 42,357 (13,699 ) 28,658 (7,577 ) 21,081 Property and equipment, net of accumulated depreciation 43,981 (38,310 ) 5,671 (153 ) E2, E3 5,518 Investment securities, restricted, long-term — — — 2,634 F 2,634 Equity method investments 2,173 5,600 7,773 (6,101 ) C 1,672 Other assets 3,975 (25 ) 3,950 (2,658 ) B, C, E2, E6 1,292 Total Assets $ 92,486 $ (46,434 ) $ 46,052 $ (13,855 ) $ 32,197 Increase (Decrease) from Previously Reported As of March 31, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 8,964 $ (3,837 ) $ 5,127 $ (3,001 ) B, E6 $ 2,126 Accounts payable, related parties 4,267 (4,267 ) — — — Accrued payroll and related liabilities 2,479 — 2,479 936 E1 3,415 Current portion of notes payable, related parties 564 — 564 (564 ) E2 — Deferred revenue and customer deposits 28,014 (28,014 ) — — — Billings in excess of costs on uncompleted contracts 4,850 — 4,850 1,133 B 5,983 Settlement and royalty indemnity obligation 3,179 — 3,179 1,453 D 4,632 Other current liabilities 704 3 707 1,873 E2, E5 2,580 Total current liabilities 53,021 (36,115 ) 16,906 1,830 18,736 Long-term portion of notes payable, related parties 2,162 — 2,162 (2,162 ) E2 — Settlement and royalty indemnification, long-term 2,500 — 2,500 25,804 D 28,304 Deferred revenue, long-term 13,259 (13,259 ) — — — Advance deposit, related party — 9,269 9,269 — 9,269 Other long-term liabilities 1,334 (48 ) 1,286 2,994 B, E6, G 4,280 Total Liabilities 72,276 (40,153 ) 32,123 28,466 60,589 Commitments and contingencies (Note 15) Temporary equity - non-controlling interest subject to redemption 60,000 (60,000 ) — — — Stockholders’ deficit: Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding — — — — — Common stock: par value of $.001 per share 20 — 20 — 20 Additional paid-in capital 64,408 30,000 94,408 (19,067 ) C, E1, E6 75,341 Accumulated deficit (81,933 ) 1,434 (80,499 ) (23,254 ) B, C, D, E, G (103,753 ) Total ADES stockholders' deficit (17,505 ) 31,434 13,929 (42,321 ) (28,392 ) Non-controlling interest (22,285 ) 22,285 — — — Total stockholders’ deficit (39,790 ) 53,719 13,929 (42,321 ) (28,392 ) Total Liabilities and Stockholders’ Deficit $ 92,486 $ (46,434 ) $ 46,052 $ (13,855 ) $ 32,197 Increase (Decrease) from Previously Reported As of June 30, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated ASSETS Current assets: Cash and cash equivalents $ 12,289 $ (1,215 ) $ 11,074 $ (3,148 ) F $ 7,926 Receivables, net 18,009 (2,638 ) 15,371 (9,339 ) B, F 6,032 Receivables, related parties, net — 293 293 601 C 894 Investment securities 3,148 (3,148 ) — 105 F 105 Investment securities, restricted — — — 406 F 406 Costs in excess of billings on uncompleted contracts — — — 1,550 B, E6 1,550 Prepaid expenses and other assets 3,496 (1,870 ) 1,626 (663 ) E1, E2, E6 963 Total current assets 36,942 (8,578 ) 28,364 (10,488 ) 17,876 Property and equipment, net of accumulated depreciation 43,551 (37,514 ) 6,037 (58 ) E2, E3 5,979 Investment securities, restricted, long-term — — — 2,637 F 2,637 Equity method investments 2,447 5,838 8,285 (6,338 ) C 1,947 Other assets 4,047 (25 ) 4,022 (2,603 ) B, C, E2, E6 1,419 Total Assets $ 86,987 $ (40,279 ) $ 46,708 $ (16,850 ) $ 29,858 Increase (Decrease) from Previously Reported As of June 30, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 12,565 $ (1,962 ) $ 10,603 $ (5,693 ) B, E6 $ 4,910 Accounts payable, related parties 2,713 (2,713 ) — — — Accrued payroll and related liabilities 4,115 — 4,115 223 E1 4,338 Current portion of notes payable, related parties 570 — 570 (570 ) E2 — Deferred revenue and customer deposits 26,716 (26,716 ) — — — Billings in excess of costs on uncompleted contracts 3,642 — 3,642 1,721 B 5,363 Settlement and royalty indemnity obligation 3,176 — 3,176 1,333 D 4,509 Other current liabilities 1,020 3 1,023 1,724 E2, E5 2,747 Total current liabilities 54,517 (31,388 ) 23,129 (1,262 ) 21,867 Long-term portion of notes payable, related parties 2,017 — 2,017 (2,017 ) E2 — Settlement and royalty indemnification, long-term — — — 25,248 D 25,248 Deferred revenue, long-term 11,218 (11,218 ) — — — Advance deposit, related party — 9,233 9,233 (83 ) E6 9,150 Other long-term liabilities 1,517 (50 ) 1,467 2,905 B, G 4,372 Total Liabilities 69,269 (33,423 ) 35,846 24,791 60,637 Commitments and contingencies (Note 15) Temporary equity - non-controlling interest subject to redemption 60,000 (60,000 ) — — — Stockholders’ deficit: Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding — — — — — Common stock: par value of $.001 per share 20 20 — 20 Additional paid-in capital 64,774 30,000 94,774 (18,820 ) C, E1, E6 75,954 Accumulated deficit (85,112 ) 1,180 (83,932 ) (22,821 ) B, C, D, E, G (106,753 ) Total ADES stockholders' deficit (20,318 ) 31,180 10,862 (41,641 ) (30,779 ) Non-controlling interest (21,964 ) 21,964 — — — Total stockholders’ deficit (42,282 ) 53,144 10,862 (41,641 ) (30,779 ) Total Liabilities and Stockholders’ Deficit $ 86,987 (40,279 ) $ 46,708 $ (16,850 ) $ 29,858 Increase (Decrease) from Previously Reported As of September 30, 2013 (in thousands) As previously reported Deconsolidation Increase / (Decrease) (A) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated ASSETS Current assets: Cash and cash equivalents $ 14,707 $ (4,669 ) $ 10,038 $ (3,650 ) F $ 6,388 Receivables, net 37,087 (3,329 ) 33,758 (14,278 ) B, F 19,480 Receivables, related parties, net — 692 692 30 C 722 Investment securities 1,645 (1,645 ) — 105 F 105 Investment securities, restricted — — — 406 F 406 Costs in excess of billings on uncompleted contracts — — — 3,277 B, E6 3,277 Prepaid expenses and other assets 3,011 (1,531 ) 1,480 (558 ) E1, E2, E6 922 Total current assets 56,450 (10,482 ) 45,968 (14,668 ) 31,300 Restricted cash, long-term — — — 2,004 2,004 Property and equipment, net of accumulated depreciation of $5,924 and $3,901, respectively 43,378 (37,446 ) 5,932 (213 ) E2, E3 5,719 Investment securities, restricted, long-term — — — 1,134 F 1,134 Equity method investments 2,494 1,329 3,823 (1,329 ) C 2,494 Other assets 4,093 (25 ) 4,068 (2,597 ) B, C, E2, E6 1,471 Total Assets $ 106,415 $ (46,624 ) $ 59,791 $ (15,669 ) $ 44,122 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 11,015 $ (1,533 ) $ 9,482 $ (2,571 ) B, E6 $ 6,911 Accounts payable, related parties 3,953 (3,953 ) — — — Accrued payroll and related liabilities 2,775 — 2,775 372 E1 3,147 Current portion of notes payable, related parties 570 — 570 (570 ) E2 — Deferred revenue and customer deposits 32,350 (32,350 ) — — — Billings in excess of costs on uncompleted contracts 17,448 — 17,448 (2,163 ) B 15,285 Settlement and royalty indemnity obligation 2,937 — 2,937 1,415 D 4,352 Other current liabilities 555 3 558 5,848 E2, E5 6,406 Total current liabilities 71,603 (37,833 ) 33,770 2,331 36,101 Long-term portion of notes payable, related parties 1,877 — 1,877 (1,877 ) E2 — Settlement and royalty indemnification, long-term — — — 24,729 D 24,729 Deferred revenue, long-term 17,235 (17,235 ) — — — Advance deposit, related party — 8,907 8,907 — 8,907 Distributions in excess of investment — — — — — Other long-term liabilities 1,797 (68 ) 1,729 2,711 B, G 4,440 Total Liabilities 92,512 (46,229 ) 46,283 27,894 74,177 Commitments and contingencies (Note 15) Temporary equity - non-controlling interest subject to redemption 60,000 (60,000 ) — — — Stockholders’ deficit: Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding — — — — — Common stock: par value of $.001 per share 20 — 20 — 20 Additional paid-in capital 65,469 30,000 95,469 (19,146 ) C, E1, E6 76,323 Accumulated deficit (83,521 ) 1,540 (81,981 ) (24,417 ) B, C, D, E, G (106,398 ) Total ADES stockholders' deficit (18,032 ) 31,540 13,508 (43,563 ) (30,055 ) Non-controlling interest (28,065 ) 28,065 — — — Total stockholders’ deficit (46,097 ) 59,605 13,508 (43,563 ) (30,055 ) Total Liabilities and Stockholders’ Deficit $ 106,415 (46,624 ) $ 59,791 $ (15,669 ) $ 44,122 The following tables present the effects of the restatements on the Company’s quarterly Consolidated Statements of Operations for the quarters ended March 31, 2013, June 30, 203 and September 30, 2013, respectively: Three Months Ended March 31, 2013 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 7,530 $ — $ 7,530 $ (6,929 ) B $ 601 Consulting services 2,421 247 2,668 (1,348 ) B 1,320 Chemicals and other 58,363 (58,123 ) 240 — 240 Total revenues 68,314 (57,876 ) 10,438 (8,277 ) 2,161 Expenses: Equipment sales cost of revenue 6,004 — 6,004 (4,283 ) B, E 1,721 Consulting services cost of revenue 1,399 247 1,646 (1,045 ) B 601 Royalties cost of revenue — — — — — Other cost of revenue 51,675 (51,539 ) 136 — 136 Payroll and benefits 3,807 (429 ) 3,378 391 E1 3,769 Rent and occupancy 628 — 628 (101 ) E6 527 Legal and professional fees 781 — 781 236 E2 1,017 General and administrative 1,715 (975 ) 740 — 740 Research and development 554 — 554 868 B, E6, G 1,422 Depreciation and amortization 1,445 (1,119 ) 326 64 E3 390 Total operating expenses 68,008 (53,815 ) 14,193 (3,870 ) 10,323 Operating income (loss) 306 (4,061 ) (3,755 ) (4,407 ) (8,162 ) Other income (expenses), net Earnings (loss) from equity method investments 323 1,339 1,662 (1,339 ) C 323 Royalties, related party — — — 671 E4 671 Interest income 16 40 56 (8 ) E6 48 Interest expense (383 ) 161 (222 ) 82 E5 (140 ) Litigation settlement and royalty indemnity expense, net (673 ) — (673 ) 673 D — Other income (expense) 54 671 725 (712 ) C, E4 13 Total other income (expense), net (663 ) 2,211 1,548 (633 ) 915 Loss before income tax expense (357 ) (1,850 ) (2,207 ) (5,040 ) (7,247 ) Income tax expense — — — 217 E6 217 Net loss (357 ) (1,850 ) (2,207 ) (5,257 ) (7,464 ) Loss attributable to non-controlling interest 1,812 (1,812 ) — — — Net loss attributable to ADES $ (2,169 ) $ (38 ) $ (2,207 ) $ (5,257 ) $ (7,464 ) Loss per common share – basic and diluted, attributable to ADES $ (0.11 ) $ (0.38 ) Weighted-average number of common shares outstanding - basic 20,100 19,899 Weighted-average number of common shares outstanding - diluted 20,100 19,899 Three Months Ended June 30, 2013 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 9,913 $ — $ 9,913 $ (5,783 ) B $ 4,130 Consulting services 4,750 130 4,880 (2,662 ) B 2,218 Chemicals and other 44,267 (44,188 ) 79 — 79 Total revenues 58,930 (44,058 ) 14,872 (8,445 ) 6,427 Expenses: Equipment sales cost of revenue 8,789 — 8,789 (5,622 ) B, E 3,167 Consulting services cost of revenue 3,340 130 3,470 (2,206 ) B 1,264 Royalties cost of revenue — — — — — Other cost of revenue 36,261 (36,210 ) 51 — 51 Payroll and benefits 4,536 (495 ) 4,041 (463 ) E1 3,578 Rent and occupancy 701 — 701 (137 ) E6 564 Legal and professional fees 885 — 885 431 E2 1,316 General and administrative 1,717 (654 ) 1,063 (63 ) E6 1,000 Research and development 790 — 790 (254 ) B, G 536 Depreciation and amortization 1,360 (1,107 ) 253 116 E3 369 Total operating expenses 58,379 (38,336 ) 20,043 (8,198 ) 11,845 Operating income (loss) 551 (5,722 ) (5,171 ) (247 ) (5,418 ) Other income (expenses), net Earnings (loss) from equity method investments 274 2,362 2,636 (236 ) C 2,400 Royalties, related party — — — 356 E4 356 Interest income 25 — 25 — 25 Interest expense (248 ) 20 (228 ) 6 E5 (222 ) Litigation settlement and royalty indemnity expense, net (676 ) — (676 ) 676 D — Other income (expense) 91 107 198 (251 ) C, E4 (53 ) Total other income (expense), net (534 ) 2,489 1,955 551 2,506 Loss before income tax expense 17 (3,233 ) (3,216 ) 304 (2,912 ) Income tax expense — — — 88 E6 88 Net loss 17 (3,233 ) (3,216 ) 216 (3,000 ) Loss attributable to non-controlling interest 3,195 (3,195 ) — — — Net loss attributable to ADES $ (3,178 ) $ (38 ) $ (3,216 ) $ 216 $ (3,000 ) Loss per common share – basic and diluted, attributable to ADES $ (0.16 ) $ (0.15 ) Weighted-average number of common shares outstanding - basic 20,152 19,916 Weighted-average number of common shares outstanding - diluted 20,152 19,916 Three Months Ended September 30, 2013 (in thousands, except per share data) As previously reported Deconsolidation Increase / (Decrease) As previously reported, adjusted for deconsolidation Other Restatement Adjustments As Restated Revenues: Equipment sales $ 12,094 $ — $ 12,094 $ (11,537 ) B $ 557 Consulting services 6,399 499 6,898 (4,229 ) B 2,669 Chemicals and other 56,093 (55,839 ) 254 (10 ) 244 Total revenues 74,586 (55,340 ) 19,246 (15,776 ) 3,470 Expenses: Equipment sales cost of revenue 9,842 — 9,842 (5,797 ) B, E 4,045 Consulting services cost of revenue 5,738 499 6,237 (4,458 ) B 1,779 Royalties cost of revenue — — — — — Other cost of revenue 39,667 (39,514 ) 153 (7 ) B 146 Payroll and benefits 4,253 (822 ) 3,431 33 E1 3,464 Rent and occupancy 737 — 737 (217 ) E6 520 Legal and professional fees 637 — 637 339 E2 976 General and administrative 3,294 (2,491 ) 803 36 E6 839 Research and development 1,206 — 1,206 (233 ) B, E6, G 973 Depreciation and amortization 1,446 (1,122 ) 324 110 E3 434 Total operating expenses 66,820 (43,450 ) 23,370 (10,194 ) 13,176 Operating income (loss) 7,766 (11,890 ) (4,124 ) (5,582 ) (9,706 ) Other income (expenses), net Earnings (loss) from equity method investments 547 4,628 5,175 4,509 C 9,684 Royalties, related party — — — 730 E4 730 Interest income 21 — 21 — 21 Interest expense (194 ) (21 ) (215 ) (158 ) E5 (373 ) Litigation settlement and royalty indemnity expense, net (437 ) — (437 ) 437 D — Other income (expense) 150 980 1,130 (1,119 ) C, E4 11 Total other income (expense), net 87 5,587 5,674 4,399 10,073 Loss before income tax expense 7,853 (6,303 ) 1,550 (1,183 ) 367 Income tax expense — — — 11 E6 11 Net loss 7,853 (6,303 ) 1,550 (1,194 ) 356 Loss attributable to non-controlling interest 6,262 (6,262 ) — — — Net income attributable to ADES $ 1,591 $ (41 ) $ 1,550 $ (1,194 ) $ 356 Earnings per common share – basic $ 0.08 $ 0.02 Earnings per common share – diluted $ 0.08 $ 0.02 Weighted-average number of common shares outstanding - basic 20,220 19,937 Weighted-average number of common shares outstanding - diluted 20,556 20,473

Summary of Operations and Sig48

Summary of Operations and Significant Accounting Policies - Narrative (Details) $ / shares in Units, $ in Thousands	Mar. 14, 2014	Jul. 01, 2013	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013USD ($)$ / sharesshares	Dec. 31, 2012USD ($)	Feb. 10, 2014	Aug. 31, 2012USD ($)	Sep. 30, 2011	May. 31, 2011	Jan. 20, 2010	Dec. 31, 2006
Accounting Policies [Line Items]
Stock split, conversion ratio	2	1		1
Common stock authorized (in shares) | shares			100,000,000	100,000,000
Common stock par value (in dollars per share) | $ / shares			$ 0.001	$ 0.001
Preferred stock authorized (in shares) | shares			50,000,000	50,000,000
Preferred stock par value (in dollars per share) | $ / shares			$ 0.001	$ 0.001
Provision for debt expense			$ 0	$ 10	$ 0
Inventory			630	130
Amortization expense			32	24	$ 18
Estimated future amortization, year one			200
Estimated future amortization, year two			184
Estimated future amortization, year three			184
Estimated future amortization, year four			184
Estimated future amortization, year five			184
General and Administrative Expense
Accounting Policies [Line Items]
Impairment of property and equipment			$ 400	100
Seller Companies
Accounting Policies [Line Items]
Goodwill				$ 200			$ 152
Minimum
Accounting Policies [Line Items]
Accounts receivable payment terms			30 days
Property and equipment estimated useful lives			2 years
Warranty term			12 months
Maximum
Accounting Policies [Line Items]
Accounts receivable payment terms			45 days
Property and equipment estimated useful lives			10 years
Warranty term			24 months
Clean Coal Solutions (CCS)
Accounting Policies [Line Items]
Ownership interest			42.50%	42.50%				42.50%	42.10%		50.00%
Clean Coal Solutions Services (CCSS)
Accounting Policies [Line Items]
Ownership interest			50.00%	50.00%						50.00%
RMC6, LLC (RCM6)
Accounting Policies [Line Items]
Ownership interest			24.95%			24.95%

Summary of Operations and Sig49

Summary of Operations and Significant Accounting Policies - Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Accounts Receivable, Net, Current [Abstract]
Receivables	$ 16,609	$ 12,958
Less allowance for doubtful accounts	(15)	(15)
Total	16,594	12,943	$ 19,480	$ 6,032	$ 6,692
Due from Related Parties, Current [Abstract]
Receivables, related parties	1,439	630
Total	$ 1,439	$ 630	$ 722	$ 894	$ 1,125

Summary of Operations and Sig50

Summary of Operations and Significant Accounting Policies - Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Weighted-Average Amortization Period (in years)	12 years 10 months 24 days
Initial Cost	$ 2,160	$ 502
Net of Accumulated Amortization	$ 2,035	423
Patents
Finite-Lived Intangible Assets [Line Items]
Weighted-Average Amortization Period (in years)	20 years
Initial Cost	$ 635	502
Net of Accumulated Amortization	523	423
Licensed technology
Finite-Lived Intangible Assets [Line Items]
Initial Cost	1,525	0
Net of Accumulated Amortization	$ 1,512	$ 0

Summary of Operations and Sig51

Summary of Operations and Significant Accounting Policies - Warranty Obligation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning balance	$ 62	$ 22
Warranties accrued, net	90	45
Warranty claims	0	(5)
Ending balance	$ 152	$ 62

Summary of Operations and Sig52

Summary of Operations and Significant Accounting Policies - Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income (loss)	$ 4,677	$ (3,699)	$ 992	$ (583)	$ (5,879)	$ 356	$ (3,000)	$ (7,464)	$ 1,387	$ (15,987)	$ (13,129)
Less: Undistributed income (loss) allocated to participating securities									(18)	220	167
Income (loss) attributable to common stockholders									$ 1,369	$ (15,767)	$ (12,962)
Weighted average basic common shares outstanding (in shares)	21,563	21,536	21,477	21,465	20,594	19,937	19,916	19,899	21,554	20,103	19,829
Add: dilutive effect of equity instruments (in shares)									525	0	0
Weighted average diluted common shares outstanding (in shares)	21,947	21,536	22,035	21,465	20,594	20,473	19,916	19,899	22,079	20,103	19,829
Earnings (loss) per share - basic (in dollars per share)	$ 0.21	$ (0.17)	$ 0.05	$ (0.03)	$ (0.29)	$ 0.02	$ (0.15)	$ (0.38)	$ 0.06	$ (0.78)	$ (0.65)
Earnings (loss) per share - diluted (in dollars per share)	$ 0.21	$ (0.17)	$ 0.05	$ (0.03)	$ (0.29)	$ 0.02	$ (0.15)	$ (0.38)	$ 0.06	$ (0.78)	$ (0.65)

Summary of Operations and Sig53

Summary of Operations and Significant Accounting Policies - Anti-dilutive Equity Instruments (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total shares excluded from diluted shares outstanding	0	532	436
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total shares excluded from diluted shares outstanding	0	249	211
Restricted stock awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total shares excluded from diluted shares outstanding	0	250	225
Performance share units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total shares excluded from diluted shares outstanding	0	33	0

Restatement - Narrative (Detail

Restatement - Narrative (Details) $ in Thousands	Jun. 01, 2012USD ($)Installment	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Sep. 30, 2013USD ($)	Jun. 30, 2013USD ($)	Mar. 31, 2013USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Jun. 01, 2015	Sep. 30, 2011	May. 31, 2011	Dec. 31, 2006
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)		$ 697				$ 6,167	$ 30,055	$ 30,779	$ 28,392	$ 9,384	$ 697	$ 6,167	$ 21,456
Net income (loss)		(4,677)	$ 3,699	$ (992)	$ 583	5,879	(356)	3,000	7,464		(1,387)	15,987	13,129
Temporary equity - non-controlling interest subject to redemption							0	0	0
Royalties, related party		2,154	2,275	849	1,132	748	730	356	671		6,410	2,505	1,446
Revenues		3,693	9,072	3,175	983	1,228	3,470	6,427	2,161		16,923	13,286	16,316
Equipment sales							557	4,130	601		12,044	5,747	7,584
Other revenue							244	79	240		391	749	715
Consulting services							2,669	2,218	1,320		4,488	6,790	8,017
Cost of revenue		2,903	6,512	1,754	451	758	5,970	4,482	2,458
Equipment sales cost of revenue							4,045	3,167	1,721		9,277	9,459	5,540
Other cost of revenue							146	51	136		140	382	414
Consulting services cost of revenue							1,779	1,264	601		2,203	3,827	5,125
Earnings from equity method investments		20,693	$ 5,603	$ 9,791	$ 6,625	3,095	9,684	2,400	323		42,712	15,502	813
Litigation settlement and royalty indemnity expense, net							0	0	0				0
Loss before income tax expense													(13,115)
Payroll and benefits							3,464	3,578	3,769		20,767	16,228	11,463
Total stock-based compensation expense											4,712	2,312	649
Legal and professional fees							976	1,316	1,017		14,430	4,534	2,717
Depreciation and amortization							434	369	390		1,865	1,648	903
Interest expense							373	222	140		5,725	1,338	798
Other							11	(53)	13		26	(44)	(35)
Settled Litigation
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Payments for legal settlements										33,000
Settlement agreement additional consideration	$ 7,500
Settlement agreement	3 years
Number of remaining payments commencing on specified date | Installment	3
Settlement amount without interest	$ 2,500
Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)		110,888				112,275				83,159	110,888	112,275	96,288
Net income (loss)											(1,387)	15,987	13,129
Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)		$ (110,169)				$ (106,086)				(73,755)	$ (110,169)	$ (106,086)	(74,812)
Clean Coal Solutions (CCS)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ownership interest		42.50%				42.50%					42.50%	42.50%			42.50%	42.10%	50.00%
Earnings from equity method investments											$ 43,584	$ 13,813	53
Restatement adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										5,875
Restatement adjustments | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										16,465
Restatement adjustments | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										(10,590)
Restatement adjustments | Error Correction, Deconsolidation
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							(59,605)	(53,144)	(53,719)	(30,930)
Net income (loss)							41	38	38				(40)
Temporary equity - non-controlling interest subject to redemption							(60,000)	(60,000)	(60,000)
Royalties, related party							0	0	0				0
Revenues							(55,340)	(44,058)	(57,876)				(192,171)
Equipment sales							0	0	0				0
Other revenue							(55,839)	(44,188)	(58,123)				(194,557)
Consulting services							499	130	247				2,386
Equipment sales cost of revenue							0	0	0				0
Other cost of revenue							(39,514)	(36,210)	(51,539)				(179,206)
Consulting services cost of revenue							499	130	247				2,106
Earnings from equity method investments							4,628	2,362	1,339				1,438
Litigation settlement and royalty indemnity expense, net							0	0	0				0
Loss before income tax expense													(1,906)
Payroll and benefits							(822)	(495)	(429)				0
Legal and professional fees							0	0	0				0
Depreciation and amortization							(1,122)	(1,107)	(1,119)				(4,554)
Interest expense							21	(20)	(161)				(835)
Other							980	107	671				1,636
Restatement adjustments | Error Correction, Deconsolidation | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										(930)
Restatement adjustments | Error Correction, Deconsolidation | Equity
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Temporary equity - non-controlling interest subject to redemption										60,000
Restatement adjustments | Error Correction, Deconsolidation | Noncontrolling Interest
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										(25,900)
Restatement adjustments | Error Correction, Deconsolidation | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										(30,000)
Restatement adjustments | Error Correction, Equity Method of Accounting
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										7,234
Net income (loss)													1,400
Earnings from equity method investments							4,500	(200)	(1,300)				3,900
Restatement adjustments | Error Correction, Equity Method of Accounting | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										(12,366)
Restatement adjustments | Error Correction, Equity Method of Accounting | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										19,600
Restatement adjustments | Error Correction, Equity Method of Accounting, Reversal of Previously Recognized Deferred Tax Benefit | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										(10,400)
Restatement adjustments | Error Correction, Equity Method of Accounting, Gain on Deconsolidation | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										30,000
Restatement adjustments | Error Correction, Revenue Recognition
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										3,648
Net income (loss)													(800)
Revenues							(15,800)	(8,400)	(8,300)				(4,000)
Equipment sales													(1,800)
Other revenue													(2,900)
Consulting services													700
Cost of revenue							(10,300)	(7,800)	(5,300)				(4,400)
Equipment sales cost of revenue													(2,000)
Product warranty expense													(100)
Other cost of revenue													(2,400)
Loss before income tax expense													(1,800)
Other													100
Restatement adjustments | Error Correction, Revenue Recognition | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										3,648
Restatement adjustments | Error Correction, Revenue Recognition | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										0
Restatement adjustments | Error Correction, Settlement and Royalty Indemnity
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										25,891
Net income (loss)													2,300
Litigation settlement and royalty indemnity expense, net													(2,300)
Restatement adjustments | Error Correction, Settlement and Royalty Indemnity | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										25,891
Restatement adjustments | Error Correction, Settlement and Royalty Indemnity | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										0
Restatement adjustments | Error Correction, Other
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							43,563	41,641	42,321	32
Net income (loss)							1,194	(216)	5,257				98
Temporary equity - non-controlling interest subject to redemption							0	0	0
Royalties, related party							730	356	671				1,446
Revenues							(15,776)	(8,445)	(8,277)				(4,036)
Equipment sales							(11,537)	(5,783)	(6,929)				(2,560)
Other revenue							(10)	0	0				0
Consulting services							(4,229)	(2,662)	(1,348)				(1,476)
Equipment sales cost of revenue							(5,797)	(5,622)	(4,283)				(2,860)
Other cost of revenue							(7)	0	0				0
Consulting services cost of revenue							(4,458)	(2,206)	(1,045)				(1,506)
Earnings from equity method investments							4,509	(236)	(1,339)				(1,385)
Litigation settlement and royalty indemnity expense, net							(437)	(676)	(673)				(2,292)
Loss before income tax expense													(84)
Payroll and benefits							33	(463)	391				1,026
Legal and professional fees							339	431	236				225
Depreciation and amortization							110	116	64				169
Interest expense							158	(6)	(82)				172
Other							(1,119)	(251)	(712)				(1,668)
Restatement adjustments | Error Correction, Other | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										222			(16,500)
Restatement adjustments | Error Correction, Other | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)										$ (190)
Restatement adjustments | Error Correction, Other Net Loss Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)													1,800
Other							(200)	(100)	100				(300)
Restatement adjustments | Error Correction, Other, Payroll and Benefits
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Payroll and benefits							0	(500)	400				1,000
Restatement adjustments | Error Correction, Other, Payroll and Benefits, Restricted Stock [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stock-based compensation expense													200
Restatement adjustments | Error Correction, Other, Payroll and Benefits, Incentive Bonus Obligation [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Other labor-related expenses													400
Restatement adjustments | Error Correction, Other, Payroll and Benefits, Bonus Payments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Other labor-related expenses													200
Restatement adjustments | Error Correction, Other, Payroll and Benefits, Other Errors [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Other labor-related expenses													200
Restatement adjustments | Error Correction, Other, Acquisition of Assets
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Legal and professional fees							300	400	200				(200)
Restatement adjustments | Error Correction, Other, Depreciation and Amortization
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Depreciation and amortization							100	100	100				(200)
Restatement adjustments | Error Correction, Other, Interest Expense
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense							$ (200)	$ 0	$ 100				200
Restatement adjustments | Clean Coal Solutions (CCS) | Error Correction, Equity Method of Accounting
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)													$ 5,300
Subsequent Event | Clean Coal Solutions (CCS)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ownership interest														42.50%

Restatement - Stockholders' Equ

Restatement - Stockholders' Equity (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)	$ (697)	$ (6,167)	$ (30,055)	$ (30,779)	$ (28,392)	$ (21,456)	$ (9,384)
Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)	21,853,263	21,661,908				20,113,612	19,992,288
Stockholders' equity (deficit)	$ 22	$ 22				$ 20	$ 20
Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)	110,169	106,086				74,812	73,755
Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)	$ (110,888)	$ (112,275)				(96,288)	(83,159)
As previously reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)			(46,097)	(42,282)	(39,790)		$ (3,509)
As previously reported | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							19,992,288
Stockholders' equity (deficit)							$ 20
As previously reported | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							63,165
As previously reported | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							(66,694)
As previously reported | Error Correction, Deconsolidation
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)			13,508	10,862	13,929
Restatement adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							$ (5,875)
Restatement adjustments | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							0
Stockholders' equity (deficit)							$ 0
Restatement adjustments | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							10,590
Restatement adjustments | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							(16,465)
Restatement adjustments | Error Correction, Other
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)			(43,563)	(41,641)	(42,321)		$ (32)
Restatement adjustments | Error Correction, Other | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							0
Stockholders' equity (deficit)							$ 0
Restatement adjustments | Error Correction, Other | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							190
Restatement adjustments | Error Correction, Other | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)						$ 16,500	$ (222)
Restatement adjustments | Error Correction, Stock-based Compensation | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							0
Stockholders' equity (deficit)							$ 0
Restatement adjustments | Error Correction, Stock-based Compensation | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							290
Restatement adjustments | Error Correction, Stock-based Compensation | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							$ (290)
Restatement adjustments | Error Correction, Warranty Reserves | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							0
Stockholders' equity (deficit)							$ 0
Restatement adjustments | Error Correction, Warranty Reserves | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							0
Restatement adjustments | Error Correction, Warranty Reserves | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							$ (526)
Restatement adjustments | Error Correction, 453A Interest | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							0
Stockholders' equity (deficit)							$ 0
Restatement adjustments | Error Correction, 453A Interest | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							0
Restatement adjustments | Error Correction, 453A Interest | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							$ 698
Restatement adjustments | Error Correction, Other, Net | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							0
Stockholders' equity (deficit)							$ 0
Restatement adjustments | Error Correction, Other, Net | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							(100)
Restatement adjustments | Error Correction, Other, Net | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							(104)
Restatement adjustments | Error Correction, Deconsolidation
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)			$ 59,605	$ 53,144	$ 53,719		$ 30,930
Restatement adjustments | Error Correction, Deconsolidation | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							0
Stockholders' equity (deficit)							$ 0
Restatement adjustments | Error Correction, Deconsolidation | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							30,000
Restatement adjustments | Error Correction, Deconsolidation | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							930
Restatement adjustments | Error Correction, Equity Method of Accounting
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							$ (7,234)
Restatement adjustments | Error Correction, Equity Method of Accounting | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							0
Stockholders' equity (deficit)							$ 0
Restatement adjustments | Error Correction, Equity Method of Accounting | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							(19,600)
Restatement adjustments | Error Correction, Equity Method of Accounting | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							12,366
Restatement adjustments | Error Correction, Revenue Recognition
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							$ (3,648)
Restatement adjustments | Error Correction, Revenue Recognition | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							0
Stockholders' equity (deficit)							$ 0
Restatement adjustments | Error Correction, Revenue Recognition | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							0
Restatement adjustments | Error Correction, Revenue Recognition | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							(3,648)
Restatement adjustments | Error Correction, Settlement and Royalty Indemnity
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							$ (25,891)
Restatement adjustments | Error Correction, Settlement and Royalty Indemnity | Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)							0
Stockholders' equity (deficit)							$ 0
Restatement adjustments | Error Correction, Settlement and Royalty Indemnity | Additional Paid-in Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							0
Restatement adjustments | Error Correction, Settlement and Royalty Indemnity | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' equity (deficit)							$ (25,891)

Restatement - Income Statement

Restatement - Income Statement (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues:
Equipment sales						$ 557	$ 4,130	$ 601	$ 12,044	$ 5,747	$ 7,584
Consulting services						2,669	2,218	1,320	4,488	6,790	8,017
Chemicals and other						244	79	240	391	749	715
Total revenues	$ 3,693	$ 9,072	$ 3,175	$ 983	$ 1,228	3,470	6,427	2,161	16,923	13,286	16,316
Expenses:
Equipment sales cost of revenue, exclusive of depreciation and amortization						4,045	3,167	1,721	9,277	9,459	5,540
Consulting services cost of revenue, exclusive of depreciation and amortization						1,779	1,264	601	2,203	3,827	5,125
Royalties cost of revenue						0	0	0			0
Other cost of revenue						146	51	136	140	382	414
Payroll and benefits						3,464	3,578	3,769	20,767	16,228	11,463
Rent and occupancy						520	564	527	2,468	2,128	1,592
Legal and professional fees						976	1,316	1,017	14,430	4,534	2,717
General and administrative						839	1,000	740	6,066	4,101	3,159
Research and development						973	536	1,422	1,521	3,237	252
Depreciation and amortization						434	369	390	1,865	1,648	903
Total operating expenses						13,176	11,845	10,323	58,737	45,544	31,165
Operating loss	(15,545)	(10,279)	(8,420)	(7,570)	(8,972)	(9,706)	(5,418)	(8,162)	(41,814)	(32,258)	(14,849)
Other income (expenses), net
Earnings from equity method investments	20,693	5,603	9,791	6,625	3,095	9,684	2,400	323	42,712	15,502	813
Royalties, related party	2,154	2,275	849	1,132	748	730	356	671	6,410	2,505	1,446
Interest income						21	25	48	74	109	308
Interest expense						(373)	(222)	(140)	(5,725)	(1,338)	(798)
Litigation settlement and royalty indemnity expense, net						0	0	0			0
Other						11	(53)	13	26	(44)	(35)
Total other income (expense), net						10,073	2,506	915	43,497	16,734	1,734
Loss before income tax expense											(13,115)
Income tax expense	141	113	29	13	147	11	88	217	296	463	14
Net loss						356	(3,000)	(7,464)			(13,129)
Loss attributable to non-controlling interest						0	0	0			0
Net income (loss)	$ 4,677	$ (3,699)	$ 992	$ (583)	$ (5,879)	$ 356	$ (3,000)	$ (7,464)	$ 1,387	$ (15,987)	$ (13,129)
Loss per common share – basic and diluted, attributable to ADES							$ (0.15)	$ (0.38)			$ (0.66)
Weighted average common shares outstanding - basic (in shares)	21,563	21,536	21,477	21,465	20,594	19,937	19,916	19,899	21,554	20,103	19,829
Weighted average common shares outstanding - diluted (in shares)	21,947	21,536	22,035	21,465	20,594	20,473	19,916	19,899	22,079	20,103	19,829
As previously reported
Revenues:
Equipment sales						$ 12,094	$ 9,913	$ 7,530			$ 10,144
Consulting services						6,399	4,750	2,421			7,107
Chemicals and other						56,093	44,267	58,363			195,272
Total revenues						74,586	58,930	68,314			212,523
Expenses:
Equipment sales cost of revenue, exclusive of depreciation and amortization						9,842	8,789	6,004			8,400
Consulting services cost of revenue, exclusive of depreciation and amortization						5,738	3,340	1,399			4,525
Royalties cost of revenue						0	0	0			0
Other cost of revenue						39,667	36,261	51,675			179,620
Payroll and benefits						4,253	4,536	3,807			10,437
Rent and occupancy						737	701	628			1,720
Legal and professional fees						637	885	781			2,492
General and administrative						3,294	1,717	1,715			7,482
Research and development						1,206	790	554			987
Depreciation and amortization						1,446	1,360	1,445			5,288
Total operating expenses						66,820	58,379	68,008			220,951
Operating loss						7,766	551	306			(8,428)
Other income (expenses), net
Earnings from equity method investments						547	274	323			760
Royalties, related party						0	0	0			0
Interest income						21	25	16			299
Interest expense						(194)	(248)	(383)			(1,461)
Litigation settlement and royalty indemnity expense, net						(437)	(676)	(673)			(2,292)
Other						150	91	54			(3)
Total other income (expense), net						87	(534)	(663)			(2,697)
Loss before income tax expense											(11,125)
Income tax expense						0	0	0			0
Net loss						7,853	17	(357)			(11,125)
Loss attributable to non-controlling interest						6,262	3,195	1,812			1,946
Net income (loss)						$ 1,591	$ (3,178)	$ (2,169)			$ (13,071)
Loss per common share – basic and diluted, attributable to ADES							$ (0.16)	$ (0.11)			$ (0.65)
Weighted average common shares outstanding - basic (in shares)						20,220	20,152	20,100			20,026
Weighted average common shares outstanding - diluted (in shares)						20,556	20,152	20,100			20,026
As previously reported | Error Correction, Deconsolidation
Revenues:
Equipment sales						$ 12,094	$ 9,913	$ 7,530			$ 10,144
Consulting services						6,898	4,880	2,668			9,493
Chemicals and other						254	79	240			715
Total revenues						19,246	14,872	10,438			20,352
Expenses:
Equipment sales cost of revenue, exclusive of depreciation and amortization						9,842	8,789	6,004			8,400
Consulting services cost of revenue, exclusive of depreciation and amortization						6,237	3,470	1,646			6,631
Royalties cost of revenue						0	0	0			0
Other cost of revenue						153	51	136			414
Payroll and benefits						3,431	4,041	3,378			10,437
Rent and occupancy						737	701	628			1,720
Legal and professional fees						637	885	781			2,492
General and administrative						803	1,063	740			3,091
Research and development						1,206	790	554			676
Depreciation and amortization						324	253	326			734
Total operating expenses						23,370	20,043	14,193			34,595
Operating loss						(4,124)	(5,171)	(3,755)			(14,243)
Other income (expenses), net
Earnings from equity method investments						5,175	2,636	1,662			2,198
Royalties, related party						0	0	0			0
Interest income						21	25	56			299
Interest expense						(215)	(228)	(222)			(626)
Litigation settlement and royalty indemnity expense, net						(437)	(676)	(673)			(2,292)
Other						1,130	198	725			1,633
Total other income (expense), net						5,674	1,955	1,548			1,212
Loss before income tax expense											(13,031)
Income tax expense						0	0	0			0
Net loss						1,550	(3,216)	(2,207)			(13,031)
Loss attributable to non-controlling interest						0	0	0			0
Net income (loss)						1,550	(3,216)	(2,207)			(13,031)
Restatement adjustments | Error Correction, Deconsolidation
Revenues:
Equipment sales						0	0	0			0
Consulting services						499	130	247			2,386
Chemicals and other						(55,839)	(44,188)	(58,123)			(194,557)
Total revenues						(55,340)	(44,058)	(57,876)			(192,171)
Expenses:
Equipment sales cost of revenue, exclusive of depreciation and amortization						0	0	0			0
Consulting services cost of revenue, exclusive of depreciation and amortization						499	130	247			2,106
Royalties cost of revenue						0	0	0			0
Other cost of revenue						(39,514)	(36,210)	(51,539)			(179,206)
Payroll and benefits						(822)	(495)	(429)			0
Rent and occupancy						0	0	0			0
Legal and professional fees						0	0	0			0
General and administrative						(2,491)	(654)	(975)			(4,391)
Research and development						0	0	0			(311)
Depreciation and amortization						(1,122)	(1,107)	(1,119)			(4,554)
Total operating expenses						(43,450)	(38,336)	(53,815)			(186,356)
Operating loss						(11,890)	(5,722)	(4,061)			(5,815)
Other income (expenses), net
Earnings from equity method investments						4,628	2,362	1,339			1,438
Royalties, related party						0	0	0			0
Interest income						0	0	40			0
Interest expense						(21)	20	161			835
Litigation settlement and royalty indemnity expense, net						0	0	0			0
Other						980	107	671			1,636
Total other income (expense), net						5,587	2,489	2,211			3,909
Loss before income tax expense											(1,906)
Income tax expense						0	0	0			0
Net loss						(6,303)	(3,233)	(1,850)			(1,906)
Loss attributable to non-controlling interest						(6,262)	(3,195)	(1,812)			(1,946)
Net income (loss)						(41)	(38)	(38)			40
Restatement adjustments | Error Correction, Other
Revenues:
Equipment sales						(11,537)	(5,783)	(6,929)			(2,560)
Consulting services						(4,229)	(2,662)	(1,348)			(1,476)
Chemicals and other						(10)	0	0			0
Total revenues						(15,776)	(8,445)	(8,277)			(4,036)
Expenses:
Equipment sales cost of revenue, exclusive of depreciation and amortization						(5,797)	(5,622)	(4,283)			(2,860)
Consulting services cost of revenue, exclusive of depreciation and amortization						(4,458)	(2,206)	(1,045)			(1,506)
Royalties cost of revenue						0	0	0			0
Other cost of revenue						(7)	0	0			0
Payroll and benefits						33	(463)	391			1,026
Rent and occupancy						(217)	(137)	(101)			(128)
Legal and professional fees						339	431	236			225
General and administrative						36	(63)	0			68
Research and development						(233)	(254)	868			(424)
Depreciation and amortization						110	116	64			169
Total operating expenses						(10,194)	(8,198)	(3,870)			(3,430)
Operating loss						(5,582)	(247)	(4,407)			(606)
Other income (expenses), net
Earnings from equity method investments						4,509	(236)	(1,339)			(1,385)
Royalties, related party						730	356	671			1,446
Interest income						0	0	(8)			9
Interest expense						(158)	6	82			(172)
Litigation settlement and royalty indemnity expense, net						437	676	673			2,292
Other						(1,119)	(251)	(712)			(1,668)
Total other income (expense), net						4,399	551	(633)			522
Loss before income tax expense											(84)
Income tax expense						11	88	217			14
Net loss						(1,194)	216	(5,257)			(98)
Loss attributable to non-controlling interest						0	0	0			0
Net income (loss)						$ (1,194)	$ 216	$ (5,257)			$ (98)

Restatement - Cash Flows (Detai

Restatement - Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities
Net income (loss)	$ 4,677	$ (3,699)	$ 992	$ (583)	$ (5,879)	$ 356	$ (3,000)	$ (7,464)	$ 1,387	$ (15,987)	$ (13,129)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization									1,865	1,648	903
Share-based compensation expense									4,712	2,312	649
Earnings from equity method investments	(20,693)	$ (5,603)	$ (9,791)	(6,625)	(3,095)	(9,684)	(2,400)	(323)	(42,712)	(15,502)	(813)
Non-controlling interest in income from subsidiaries											0
Other non-cash items									80	56	65
Changes in operating assets and liabilities, net of effects of acquired businesses:
Receivables									(3,651)	(6,711)	(4,219)
Related party receivables, net									(809)	1,224	3,108
Prepaid expenses and other assets									(1,877)	361	(692)
Costs incurred on uncompleted contracts									(56,606)	(19,313)	(1,334)
Other long-term assets									(47)	(49)	(485)
Accounts payable									2,328	2,225	212
Accrued payroll and related liabilities									686	1,655	867
Other current liabilities									(672)	5,918	(757)
Deferred revenue											0
Billings on uncompleted contracts									55,621	33,220	4,185
Advance deposit, related party									(2,135)	7,166	(508)
Other long-term liabilities									144	268	1,018
Settlement and royalty indemnification obligation									(4,622)	(5,245)	(5,522)
Net cash used in operating activities									(42,549)	(10,192)	(16,452)
Cash flows from investing activities
Purchase of investment in securities									(105)	(105)	(105)
Maturity of investment securities									210	105	4,405
Purchase of investment securities, restricted									(3)	(3,427)	(4,055)
Maturity of investment securities, restricted									406	5,227	2,290
Acquisition of property and equipment									(1,563)	(2,135)	(3,879)
Proceeds from sale of property and equipment									26	1	39
Acquisition of business									0	0	(1,600)
Purchase, contributions and advances to equity method investees									(6,631)	0	(500)
Distributions from equity method investees in excess of cumulative earnings									43,584	13,813	53
Net cash provided by (used in) investing activities									31,405	11,172	(3,352)
Cash flows from financing activities
Net borrowing (repayments) under line of credit											0
Repayments of notes payable											0
Net borrowing (repayments) under line of credit									0	(2,135)	(22)
Proceeds received upon exercise of stock options									243	354	21
Contributions and advances to equity method investees											0
Distributions to non-controlling interest											0
Net cash provided by (used in) financing activities									(1,565)	29,169	(1)
Change in cash and cash equivalents									(12,709)	30,149	(19,805)
Cash and Cash Equivalents, beginning of period				$ 37,890	6,388	7,926	11,514	7,741	37,890	7,741	27,546
Cash and Cash Equivalents, end of period	$ 25,181				37,890	6,388	7,926	11,514	$ 25,181	37,890	7,741
As previously reported
Cash flows from operating activities
Net income (loss)						1,591	(3,178)	(2,169)			(13,071)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization											5,263
Share-based compensation expense											541
Earnings from equity method investments						(547)	(274)	(323)			(760)
Non-controlling interest in income from subsidiaries											1,946
Other non-cash items											45
Changes in operating assets and liabilities, net of effects of acquired businesses:
Receivables											(5,105)
Related party receivables, net											0
Prepaid expenses and other assets											(1,358)
Costs incurred on uncompleted contracts											0
Other long-term assets											(3)
Accounts payable											1,638
Accrued payroll and related liabilities											(5)
Other current liabilities											969
Deferred revenue											4,200
Billings on uncompleted contracts											3,557
Advance deposit, related party											0
Other long-term liabilities											415
Settlement and royalty indemnification obligation											(3,230)
Net cash used in operating activities											(4,958)
Cash flows from investing activities
Purchase of investment in securities											0
Maturity of investment securities											(1,133)
Purchase of investment securities, restricted											0
Maturity of investment securities, restricted											0
Acquisition of property and equipment											(10,846)
Proceeds from sale of property and equipment											35
Acquisition of business											(2,000)
Purchase, contributions and advances to equity method investees											0
Distributions from equity method investees in excess of cumulative earnings											0
Net cash provided by (used in) investing activities											(13,944)
Cash flows from financing activities
Net borrowing (repayments) under line of credit											(11,497)
Repayments of notes payable											(136)
Net borrowing (repayments) under line of credit											(22)
Proceeds received upon exercise of stock options											21
Contributions and advances to equity method investees											(500)
Distributions to non-controlling interest											(106)
Net cash provided by (used in) financing activities											(12,240)
Change in cash and cash equivalents											(31,142)
Cash and Cash Equivalents, beginning of period					14,707	12,289	21,945	9,737		9,737	40,879
Cash and Cash Equivalents, end of period						14,707	12,289	21,945			9,737
As previously reported | Error Correction, Deconsolidation
Cash flows from operating activities
Net income (loss)						1,550	(3,216)	(2,207)			(13,031)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization											734
Share-based compensation expense											541
Earnings from equity method investments						(5,175)	(2,636)	(1,662)			(2,198)
Non-controlling interest in income from subsidiaries											0
Other non-cash items											45
Changes in operating assets and liabilities, net of effects of acquired businesses:
Receivables											(2,289)
Related party receivables, net											3,158
Prepaid expenses and other assets											(1,522)
Costs incurred on uncompleted contracts											0
Other long-term assets											(63)
Accounts payable											1,091
Accrued payroll and related liabilities											(5)
Other current liabilities											(89)
Deferred revenue											0
Billings on uncompleted contracts											3,557
Advance deposit, related party											(508)
Other long-term liabilities											387
Settlement and royalty indemnification obligation											(3,230)
Net cash used in operating activities											(13,422)
Cash flows from investing activities
Purchase of investment in securities											0
Maturity of investment securities											(1,133)
Purchase of investment securities, restricted											0
Maturity of investment securities, restricted											0
Acquisition of property and equipment											(3,013)
Proceeds from sale of property and equipment											35
Acquisition of business											(2,000)
Purchase, contributions and advances to equity method investees											0
Distributions from equity method investees in excess of cumulative earnings											0
Net cash provided by (used in) investing activities											(6,111)
Cash flows from financing activities
Net borrowing (repayments) under line of credit											0
Repayments of notes payable											(136)
Net borrowing (repayments) under line of credit											(22)
Proceeds received upon exercise of stock options											21
Contributions and advances to equity method investees											(500)
Distributions to non-controlling interest											0
Net cash provided by (used in) financing activities											(637)
Change in cash and cash equivalents											(20,170)
Cash and Cash Equivalents, beginning of period					10,038	11,074	14,659	12,413		12,413	32,583
Cash and Cash Equivalents, end of period						10,038	11,074	14,659			12,413
Restatement adjustments | Error Correction, Deconsolidation
Cash flows from operating activities
Net income (loss)						(41)	(38)	(38)			40
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization											(4,529)
Share-based compensation expense											0
Earnings from equity method investments						(4,628)	(2,362)	(1,339)			(1,438)
Non-controlling interest in income from subsidiaries											(1,946)
Other non-cash items											0
Changes in operating assets and liabilities, net of effects of acquired businesses:
Receivables											2,816
Related party receivables, net											3,158
Prepaid expenses and other assets											(164)
Costs incurred on uncompleted contracts											0
Other long-term assets											(60)
Accounts payable											(547)
Accrued payroll and related liabilities											0
Other current liabilities											(1,058)
Deferred revenue											(4,200)
Billings on uncompleted contracts											0
Advance deposit, related party											(508)
Other long-term liabilities											(28)
Settlement and royalty indemnification obligation											0
Net cash used in operating activities											(8,464)
Cash flows from investing activities
Purchase of investment in securities											0
Maturity of investment securities											0
Purchase of investment securities, restricted											0
Maturity of investment securities, restricted											0
Acquisition of property and equipment											7,833
Proceeds from sale of property and equipment											0
Acquisition of business											0
Purchase, contributions and advances to equity method investees											0
Distributions from equity method investees in excess of cumulative earnings											0
Net cash provided by (used in) investing activities											7,833
Cash flows from financing activities
Net borrowing (repayments) under line of credit											11,497
Repayments of notes payable											0
Net borrowing (repayments) under line of credit											0
Proceeds received upon exercise of stock options											0
Contributions and advances to equity method investees											0
Distributions to non-controlling interest											106
Net cash provided by (used in) financing activities											11,603
Change in cash and cash equivalents											10,972
Cash and Cash Equivalents, beginning of period					(4,669)	(1,215)	(7,286)	2,676		2,676	(8,296)
Cash and Cash Equivalents, end of period						(4,669)	(1,215)	(7,286)			2,676
Restatement adjustments | Error Correction, Other
Cash flows from operating activities
Net income (loss)						(1,194)	216	(5,257)			(98)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization											169
Share-based compensation expense											108
Earnings from equity method investments						(4,509)	236	1,339			1,385
Non-controlling interest in income from subsidiaries											0
Other non-cash items											20
Changes in operating assets and liabilities, net of effects of acquired businesses:
Receivables											(1,930)
Related party receivables, net											(50)
Prepaid expenses and other assets											830
Costs incurred on uncompleted contracts											(1,334)
Other long-term assets											(422)
Accounts payable											(879)
Accrued payroll and related liabilities											872
Other current liabilities											(668)
Deferred revenue											0
Billings on uncompleted contracts											628
Advance deposit, related party											0
Other long-term liabilities											631
Settlement and royalty indemnification obligation											(2,292)
Net cash used in operating activities											(3,030)
Cash flows from investing activities
Purchase of investment in securities											(105)
Maturity of investment securities											5,538
Purchase of investment securities, restricted											(4,055)
Maturity of investment securities, restricted											2,290
Acquisition of property and equipment											(866)
Proceeds from sale of property and equipment											4
Acquisition of business											400
Purchase, contributions and advances to equity method investees											(500)
Distributions from equity method investees in excess of cumulative earnings											53
Net cash provided by (used in) investing activities											2,759
Cash flows from financing activities
Net borrowing (repayments) under line of credit											0
Repayments of notes payable											136
Net borrowing (repayments) under line of credit											0
Proceeds received upon exercise of stock options											0
Contributions and advances to equity method investees											500
Distributions to non-controlling interest											0
Net cash provided by (used in) financing activities											636
Change in cash and cash equivalents											365
Cash and Cash Equivalents, beginning of period					$ (3,650)	(3,148)	(3,145)	(4,672)		$ (4,672)	(5,037)
Cash and Cash Equivalents, end of period						$ (3,650)	$ (3,148)	$ (3,145)			$ (4,672)

Restructuring - Narrative (Deta

Restructuring - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2014USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 3,503
All Other and Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 2,209

Restructuring - Net Pretax Bene

Restructuring - Net Pretax Benefits (Charges), Incurred by Segment (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2014USD ($)employee
Restructuring Cost and Reserve [Line Items]
Approximate Number of Employees | employee	29
Restructuring charges	$ 3,503
Refined Coal
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0
Emissions Control - Engineering Technology and Services
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,294
Emissions Control - Manufacturing
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0
Research & Development
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0
All Other and Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 2,209

Restructuring - Utilization of

Restructuring - Utilization of Restructuring Accruals (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Restructuring Reserve [Roll Forward]
Share-based compensation expense	$ 4,712	$ 2,312	$ 649
Employee Severance
Restructuring Reserve [Roll Forward]
Beginning accrual as of January 1, 2014	29
Expense provision	3,503
Cash payments and other	(1,842)
Change in estimates	0
Accrual as of December 31, 2014	1,690	$ 29
Share-based compensation expense	$ 1,000

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Property, Plant and Equipment [Line Items]
Total property and equipment, gross		$ 10,732	$ 9,700
Less accumulated depreciation and amortization		(5,924)	(3,901)
Total property and equipment, net		4,808	5,799		$ 5,719	$ 5,979	$ 5,518
Depreciation expense		$ 1,800	1,600	$ 900
Subsequent Event
Property, Plant and Equipment [Line Items]
Assets held-for-sale	$ 1,000
Assets held-for-sale, fair value	900
Subsequent Event | Assets held-for-sale
Property, Plant and Equipment [Line Items]
Assets, fair value adjustment	$ (100)
Minimum
Property, Plant and Equipment [Line Items]
Life in Years		2 years
Maximum
Property, Plant and Equipment [Line Items]
Life in Years		10 years
Machinery and equipment
Property, Plant and Equipment [Line Items]
Total property and equipment, gross		$ 7,194	6,734
Machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Life in Years		3 years
Machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Life in Years		10 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total property and equipment, gross		$ 2,198	2,048
Leasehold improvements | Minimum
Property, Plant and Equipment [Line Items]
Life in Years		3 years
Leasehold improvements | Maximum
Property, Plant and Equipment [Line Items]
Life in Years		7 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Total property and equipment, gross		$ 1,340	$ 918
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Life in Years		3 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Life in Years		7 years

Investments - Narrative (Detail

Investments - Narrative (Details) - Highview Enterprises Limited $ in Millions	1 Months Ended
	Nov. 30, 2014USD ($)
Investment [Line Items]
Ownership interest	8.00%
Payments to Acquire Investments	$ 2.8

Investments - Unrealized Gains

Investments - Unrealized Gains (Losses) on Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Cost	$ 3,112	$ 843
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Values	3,112	843
Total available-for-sale securities
Schedule of Available-for-sale Securities [Line Items]
Cost	336	843
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Values	336	843
Cost method investment
Schedule of Available-for-sale Securities [Line Items]
Cost	2,776
Gross Unrealized Gains	0
Gross Unrealized Losses	0
Fair Values	2,776
Certificates of deposit, restricted
Schedule of Available-for-sale Securities [Line Items]
Cost	336	738
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Values	$ 336	738
Certificates of deposit
Schedule of Available-for-sale Securities [Line Items]
Cost		105
Gross Unrealized Gains		0
Gross Unrealized Losses		0
Fair Values		$ 105

Investments - Schedule of Matur

Investments - Schedule of Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Debt Securities	$ 3,112	$ 843
Certificates of deposit, restricted
Schedule of Available-for-sale Securities [Line Items]
Due within one year	0
Due after one year through five years	336
Due after five years through 10 years	0
Due after 10 years	0
Available-for-sale Securities, Debt Securities	$ 336	$ 738

Costs and Billings on Uncompl65

Costs and Billings on Uncompleted Contracts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
Cost and Billings on Uncompleted Contracts [Line Items]
Costs incurred on uncompleted contracts (gross)	$ 79,108	$ 22,282
Billings on uncompleted contracts (gross)	(95,473)	(39,852)	$ 0	$ 0	$ 0
Total deferred revenue	(16,365)	(17,570)
Costs in excess of billings on uncompleted contracts	6,153	2,700	$ 3,277	$ 1,550	$ 594
Billings in excess of costs on uncompleted contracts	(22,518)	(20,269)
Total deferred project costs	(16,365)	(17,569)
Loss on contracts provisions	2,900	4,800
Other current liabilities
Cost and Billings on Uncompleted Contracts [Line Items]
Provision for loss on uncompleted contracts	$ 300	$ 4,800				$ 100

Research and Development and 66

Research and Development and Government and Industry Funded Contracts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Government and Industry Funded Contracts [Abstract]
Research and development expense	$ 3,554	$ 13,054	$ 3,133
DOE funding	1,756	9,400	2,457
Industry cost-share funding	277	417	424
Net research and development expense	$ 1,521	$ 3,237	$ 252

Equity Method Investments - Nar

Equity Method Investments - Narrative (Details) T in Millions	Feb. 10, 2014USD ($)	Jul. 31, 2012T	May. 31, 2011USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Sep. 30, 2013USD ($)	Jun. 30, 2013USD ($)	Mar. 31, 2013USD ($)	Dec. 31, 2011USD ($)	Sep. 30, 2011	Jan. 20, 2010	Dec. 31, 2006
Schedule of Equity Method Investments [Line Items]
Equity method investments				$ 19,584,000	$ 3,034,000		$ 2,494,000	$ 1,947,000	$ 1,672,000
Purchase, contributions and advances to equity method investees				6,631,000	0	$ 500,000
Purchase of membership interest, note payable outstanding				15,910,000	0
Impairment of equity method investments				$ 0	$ 0	0
Clean Coal Solutions (CCS)
Schedule of Equity Method Investments [Line Items]
Ownership interest			42.10%	42.50%	42.50%						42.50%		50.00%
Ownership interest sold			7.90%
Ownership interest sold, including percentage sold by third party			15.80%
Proceeds from sale of ownership interest, including proceeds to third party			$ 60,000,000
Preferred return to third party unitholders			15.00%
Preferred unitholder, redemption period			10 years
Preferred unitholder, redemption notice period			180 days
Voting interest											50.00%
Facility maximum target production | T		12
Equity method investments				$ 0	$ 0	0				$ 0
Losses related to VIEs, attributable to noncontrolling interest				11,023,000	0	0
Clean Coal Solutions (CCS) | Memo Account: Cash distributions and equity loss in (excess) of investment balance
Schedule of Equity Method Investments [Line Items]
Equity method investments				$ 29,877,000	$ (12,906,000)	(8,003,000)				$ (4,128,000)
Clean Coal Solutions Services (CCSS)
Schedule of Equity Method Investments [Line Items]
Ownership interest				50.00%	50.00%							50.00%
Equity method investments				$ 4,149,000	$ 3,034,000
Losses related to VIEs, attributable to noncontrolling interest				$ 132,237,000	77,813,000	$ 54,865,000
RMC6, LLC (RCM6)
Schedule of Equity Method Investments [Line Items]
Ownership interest	24.95%			24.95%
Equity method investments				$ 15,435,000	$ 0
Purchase, contributions and advances to equity method investees	$ 2,400,000			4,200,000
Purchase of membership interest, note payable issued	$ 13,300,000
Debt instrument, term	7 years
Purchase of membership interest, note payable outstanding				14,200,000
Amount by which investment exceeded proportionate share of investee's net assets				14,100,000
Earnings (loss) from equity method investment for depreciation and amortization related to investment basis difference				$ 1,700,000

Equity Method Investments - Equ

Equity Method Investments - Equity Method Investments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Equity Method Investment, Summarized Financial Information, Income Statement [Abstract]
ADES equity earnings	$ 20,693	$ 5,603	$ 9,791	$ 6,625	$ 3,095	$ 9,684	$ 2,400	$ 323	$ 42,712	$ 15,502	$ 813
Equity Method Investment, Financial Statement, Reported Amounts [Abstract]
Equity method investments	19,584				3,034	2,494	1,947	1,672	19,584	3,034
Purchase of and contributions to equity method investments									6,631	0	0
Distributions from equity method investees, return on investment									2,509	5	0
Earnings from equity method investments	20,693	$ 5,603	$ 9,791	$ 6,625	3,095	$ 9,684	$ 2,400	$ 323	42,712	15,502	813
Included in Investing Cash Flows									43,584	13,813	53
Clean Coal Solutions (CCS)
Equity Method Investment, Summarized Financial Information [Abstract]
Current assets	28,701				24,202				28,701	24,202
Non-current assets	52,983				41,791				52,983	41,791
Current liabilities	70,894				38,339				70,894	38,339
Non-current liabilities	22,770				16,763				22,770	16,763
Redeemable Class B equity	45,522				63,071				45,522	63,071
Members deficit attributable to Class A members	(63,027)				(52,180)				(63,027)	(52,180)
Noncontrolling interests	5,525				0				5,525	0
Equity Method Investment, Summarized Financial Information, Income Statement [Abstract]
Gross margin									89,099	50,941	20,248
Operating expenses									21,502	17,462	15,828
Loss from operations									67,597	33,479	4,420
Other expenses									(1,830)	(527)	(1,036)
Redeemable Class B preferred return									(8,707)	(10,189)	(10,520)
Loss attributable to noncontrolling interest									11,023	0	0
Net income (loss) available to Class A members									68,083	22,763	(7,136)
ADES equity earnings									43,584	13,813	53
Equity Method Investment, Financial Statement, Reported Amounts [Abstract]
Equity method investments	0				0				0	0	0	$ 0
Purchase of and contributions to equity method investments									3,153	0	0
Earnings from equity method investments									43,584	13,813	53
Included in Investing Cash Flows									29,877	12,906	53
Clean Coal Solutions Services (CCSS)
Equity Method Investment, Summarized Financial Information [Abstract]
Current assets	215,944				104,076				215,944	104,076
Non-current assets	12,623				6,914				12,623	6,914
Current liabilities	127,858				50,135				127,858	50,135
Non-current liabilities	1,214				94				1,214	94
Equity	8,298				6,067				8,298	6,067
Noncontrolling interests	91,197				54,694				91,197	54,694
Equity Method Investment, Summarized Financial Information, Income Statement [Abstract]
Gross margin									(22,168)	(11,055)	(8,314)
Operating expenses									102,757	63,248	44,876
Loss from operations									(124,925)	(74,303)	(53,190)
Other expenses									(62)	(134)	(155)
Loss attributable to noncontrolling interest									132,237	77,813	54,865
Net income (loss) available to Class A members									7,250	3,376	1,520
ADES equity earnings									3,625	1,689	760
Equity Method Investment, Financial Statement, Reported Amounts [Abstract]
Equity method investments	4,149				3,034				4,149	3,034
Distributions from equity method investees, return on investment									2,509	5	0
Earnings from equity method investments									3,625	1,689	760
RMC6, LLC (RCM6)
Equity Method Investment, Summarized Financial Information [Abstract]
Current assets	11,566								11,566
Non-current assets	2,608								2,608
Current liabilities	1,534								1,534
Non-current liabilities	7,105								7,105
Equity	5,535								5,535
Equity Method Investment, Summarized Financial Information, Income Statement [Abstract]
Gross margin									(8,257)
Operating expenses									2,123
Loss from operations									(10,380)
Other expenses									(666)
Net income (loss) available to Class A members									(11,046)
ADES equity earnings									(4,497)	0	0
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity [Abstract]
2,015	1,899								1,899
2,016	1,899								1,899
2,017	1,899								1,899
2,018	1,899								1,899
2,019	1,899								1,899
Thereafter	3,799								3,799
Total	13,294								13,294
Equity Method Investment, Financial Statement, Reported Amounts [Abstract]
Equity method investments	$ 15,435				$ 0				15,435	0
Purchase of and contributions to equity method investments									3,478	0	0
Earnings from equity method investments									$ (4,497)	$ 0	$ 0

Equity Method Investments - Rol

Equity Method Investments - Rollforward of CCS Investment (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Equity Method Investments [Roll Forward]
Total investment balance, equity earnings (loss) and cash distributions				$ 3,034	$ 2,494	$ 1,947	$ 1,672		$ 3,034
Current year cash distributions from CCS	$ (20,693)	$ (5,603)	$ (9,791)	(6,625)	(3,095)	(9,684)	(2,400)	$ (323)	(42,712)	$ (15,502)	$ (813)
Adjustment for current year cash distributions in excess of investment balance									43,584	13,813	53
Total investment balance, equity earnings and cash distributions	19,584				3,034	$ 2,494	$ 1,947	1,672	19,584	3,034
Clean Coal Solutions (CCS)
Equity Method Investments [Roll Forward]
Total investment balance, equity earnings (loss) and cash distributions				0				0	0	0	0
ADES equity income from CCS									26,613	8,910	(3,822)
Recovery of cash distributions in excess of investment balance (prior to cash distributions)									(12,906)	(8,003)	3,822
Current year cash distributions from CCS									(43,584)	(13,813)	(53)
Adjustment for current year cash distributions in excess of investment balance									29,877	12,906	53
Total investment balance, equity earnings and cash distributions	0				0				0	0	0
Clean Coal Solutions (CCS) | ADES equity earnings (loss)
Equity Method Investments [Roll Forward]
Total investment balance, equity earnings (loss) and cash distributions				13,813				53	13,813	53	0
ADES equity income from CCS									26,613	8,910	(3,822)
Recovery of cash distributions in excess of investment balance (prior to cash distributions)									(12,906)	(8,003)	3,822
Current year cash distributions from CCS									0	0	0
Adjustment for current year cash distributions in excess of investment balance									29,877	12,906	53
Total investment balance, equity earnings and cash distributions	43,584				13,813				43,584	13,813	53
Clean Coal Solutions (CCS) | Cash distributions
Equity Method Investments [Roll Forward]
Total investment balance, equity earnings (loss) and cash distributions				13,813				53	13,813	53	0
ADES equity income from CCS									0	0	0
Recovery of cash distributions in excess of investment balance (prior to cash distributions)									0	0	0
Current year cash distributions from CCS									43,584	13,813	53
Adjustment for current year cash distributions in excess of investment balance									0	0	0
Total investment balance, equity earnings and cash distributions	43,584				13,813				43,584	13,813	53
Clean Coal Solutions (CCS) | Memo Account: Cash distributions and equity loss in (excess) of investment balance
Equity Method Investments [Roll Forward]
Total investment balance, equity earnings (loss) and cash distributions				$ (12,906)				$ (8,003)	(12,906)	(8,003)	(4,128)
ADES equity income from CCS									0	0	0
Recovery of cash distributions in excess of investment balance (prior to cash distributions)									12,906	8,003	(3,822)
Current year cash distributions from CCS									0	0	0
Adjustment for current year cash distributions in excess of investment balance									(29,877)	(12,906)	(53)
Total investment balance, equity earnings and cash distributions	$ 29,877				$ (12,906)				$ 29,877	$ (12,906)	$ (8,003)

Acquisitions - Narrative (Detai

Acquisitions - Narrative (Details	Mar. 06, 2015USD ($)	Nov. 20, 2014USD ($)	Aug. 31, 2012USD ($)companies	Feb. 29, 2016USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)
Business Acquisition [Line Items]
Expenses associated with related parties					$ 0
Cash paid					0	$ 0	$ 1,600,000
Affiliated Entity | Forecast
Business Acquisition [Line Items]
Due to related parties				$ 1,100,000
Extinguishment of debt, amount				$ 300,000
Affiliated Entity | Legal and Professional Fees
Business Acquisition [Line Items]
Expenses associated with related parties					$ 1,600,000
Seller Companies
Business Acquisition [Line Items]
Number of businesses acquired | companies			2
Total purchase consideration			$ 1,658,000
Goodwill			152,000			$ 200,000
Goodwill, impairment expense			200,000
Cash paid			1,600,000
Seller Companies | Affiliated Entity
Business Acquisition [Line Items]
Contingent consideration, liability			$ 3,400,000
Liability, term			5 years
ADA Analytics Israel, LLC
Business Acquisition [Line Items]
Cash paid		$ 200,000
ADA Analytics Israel, LLC | Subsequent Event
Business Acquisition [Line Items]
Total purchase consideration	$ 2,821,000
Cash paid	2,360,000
Cash paid to acquire business, VAT tax	400,000
Contingent consideration	$ 451,000

Acquisitions - Consideration an

Acquisitions - Consideration and Allocation (Details) - USD ($) $ in Thousands	Mar. 06, 2015	Nov. 20, 2014	Aug. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Business Acquisition [Line Items]
Cash paid				$ 0	$ 0	$ 1,600
Seller Companies
Business Acquisition [Line Items]
Cash paid			$ 1,600
Accrued liabilities			58
Total fair value of liabilities assumed			58
Total purchase consideration			1,658
Property and equipment			1,506
Goodwill			152		$ 200
Total			$ 1,658
ADA Analytics Israel, LLC
Business Acquisition [Line Items]
Cash paid		$ 200
ADA Analytics Israel, LLC | Subsequent Event
Business Acquisition [Line Items]
Cash paid	$ 2,360
Accrued liabilities	10
Contingent consideration	451
Total fair value of liabilities assumed	461
Total purchase consideration	2,821
Receivables	360
Property and equipment	82
Intangibles - in process research and development	2,379
Total	$ 2,821

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) £ in Millions

Oct. 22, 2015USD ($)

Mar. 06, 2015USD ($)

Nov. 20, 2014USD ($)

Feb. 10, 2014USD ($)

Feb. 29, 2016USD ($)

Jun. 30, 2013USD ($)

Sep. 30, 2014USD ($)

Dec. 31, 2015USD ($)

Dec. 31, 2014USD ($)shares

Dec. 31, 2013USD ($)

Dec. 31, 2012USD ($)

Dec. 31, 2013USD ($)

Nov. 30, 2014USD ($)

Nov. 30, 2014GBP (£)

Sep. 30, 2013USD ($)

Mar. 31, 2013USD ($)

Jan. 31, 2013USD ($)

Aug. 31, 2012

Transactions with Third Party [Line Items]

Accounts payable, related parties

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

Proceeds from royalties received

10,000,000

Purchase, contributions and advances to equity method investees

6,631,000

0

$ 500,000

Expenses associated with related parties

0

Deferred revenue, related party

$ 2,000,000

2,000,000

$ 2,000,000

Weighted-average amortization period (in years)

12 years 10 months 24 days

Cash paid

$ 0

$ 0

$ 1,600,000

Board Member

Transactions with Third Party [Line Items]

Compensation

$ 100,000

Executive Officer

Transactions with Third Party [Line Items]

Real estate property, purchase interest, amount

$ 300,000

Loss on sale of properties

$ (100,000)

ADA Analytics Israel, LLC

Transactions with Third Party [Line Items]

Cash paid

$ 200,000

Prepaid Expenses and Other Current Assets | ADA Analytics Israel, LLC

Transactions with Third Party [Line Items]

Cash paid

$ 200,000

Subsequent Event

Transactions with Third Party [Line Items]

Term loan extension option term

3 months

Subsequent Event | ADA Analytics Israel, LLC

Transactions with Third Party [Line Items]

Cash paid

$ 2,360,000

Term Loan | Subsequent Event

Transactions with Third Party [Line Items]

Effective interest rate

10.50%

Term loan

$ 15,000,000

Proceeds from debt, net of discount

13,500,000

Debt issuance costs

$ 1,500,000

General and Administrative Expense | ADA Analytics Israel, LLC

Transactions with Third Party [Line Items]

Expenses associated with related parties

200,000

General and Administrative Expense | Subsequent Event | ADA Analytics Israel, LLC

Transactions with Third Party [Line Items]

Expenses associated with related parties

$ 200,000

Affiliated Entity

Transactions with Third Party [Line Items]

Stated interest rate

4.00%

Affiliated Entity | Forecast

Transactions with Third Party [Line Items]

Due to related parties

$ 1,100,000

Extinguishment of debt, amount

$ 300,000

Affiliated Entity | Legal and Professional Fees

Transactions with Third Party [Line Items]

Expenses associated with related parties

1,600,000

Arch

Transactions with Third Party [Line Items]

Deferred revenue, related party

2,000,000

Fees related to related party agreement

$ 300,000

Number of seats on board

1

Arch | Minimum

Transactions with Third Party [Line Items]

Common stock held | shares

200,000

RMC6, LLC (RCM6)

Transactions with Third Party [Line Items]

Purchase, contributions and advances to equity method investees

$ 2,400,000

$ 4,200,000

Purchase of membership interest, note payable issued

$ 13,300,000

Stated interest rate

1.65%

Effective interest rate

20.00%

RMC6, LLC (RCM6) | Notes Payable

Transactions with Third Party [Line Items]

Discount

$ 10,100,000

Highview Enterprises Limited | Licensed technology

Transactions with Third Party [Line Items]

Accounts payable, related parties

$ 3,400,000

Buy-out fee

$ 300,000

£ 0.2

Weighted-average amortization period (in years)

10 years

Related Party Transactions - Am

Related Party Transactions - Amounts Recorded to Related Party (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]
Receivable from related party	$ 1,439				$ 630	$ 722	$ 894	$ 1,125	$ 1,439	$ 630
Advance deposit from related party	6,524				8,659	8,907	9,150	9,269	6,524	8,659
Royalties, related party	2,154	$ 2,275	$ 849	$ 1,132	748	$ 730	$ 356	$ 671	6,410	2,505	$ 1,446
Other revenues from related party									6,410	2,574	1,681
Clean Coal Solutions (CCS)
Related Party Transaction [Line Items]
Receivable from related party	1,439				630				1,439	630
Advance deposit from related party	$ 6,524				$ 8,659				6,524	8,659
Revenues from related party									665	1,330	3,255
Royalties, related party									6,410	2,505	1,446
Interest income, related party									0	40	189
Clean Coal Solutions Services (CCSS)
Related Party Transaction [Line Items]
Interest income, related party									$ 0	$ 29	$ 46

Related Party Transactions - Su

Related Party Transactions - Summary of Notes Payable with Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Related Party Transaction [Line Items]
Current portion of long-term borrowings	$ 1,479	$ 0	$ 0	$ 0	$ 0
Long-term borrowings	14,431	0	$ 0	$ 0	$ 0
Total Borrowings	15,910	0
RCM6 note payable
Related Party Transaction [Line Items]
Current portion of long-term borrowings	874	0
Long-term borrowings	13,312	0
DSI Business Owner note payable
Related Party Transaction [Line Items]
Current portion of long-term borrowings	605	0
Long-term borrowings	$ 1,119	$ 0

Related Party Transactions - 75

Related Party Transactions - Summary of Aggregate Annual Maturities (Details) - Affiliated Entity $ in Thousands	Dec. 31, 2014USD ($)
Related Party Transaction [Line Items]
2,015	$ 3,159
2,016	3,351
2,017	3,633
2,018	3,695
2,019	3,983
Thereafter	8,227
Long-term Debt	$ 26,048

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) $ in Thousands	Dec. 31, 2014USD ($)Financial_Institution	Dec. 31, 2013USD ($)	Sep. 30, 2013USD ($)	Jun. 30, 2013USD ($)	Mar. 31, 2013USD ($)	Aug. 31, 2012USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of financial institutions with certificates of deposit investments | Financial_Institution	2
Property and equipment	$ 4,808	$ 5,799	$ 5,719	$ 5,979	$ 5,518
Note receivable	500
Seller Companies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property and equipment	$ 800	700
Goodwill		$ 200				$ 152

Fair Value Measurements - Estim

Fair Value Measurements - Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Investment securities:
Investment securities	$ 0	$ 105	$ 105	$ 105	$ 105
Investment securities, restricted	0	406	406	406	406
Investment securities, restricted, long-term	336	332	$ 1,134	$ 2,637	$ 2,634
Carrying Value
Investment securities:
Investment securities	0	105
Investment securities, restricted	0	406
Investment securities, restricted, long-term	336	332
Cost method investment	2,776	0
Notes Payable:
Current portion of notes payable, related parties	1,479	0
Long-term portion of notes payable, related parties	14,431	0
Highview technology license payable	155	0
Highview technology license payable, long-term	1,389	0
Fair Value
Investment securities:
Investment securities	0	105
Investment securities, restricted	0	406
Investment securities, restricted, long-term	336	332
Cost method investment	2,776	0
Notes Payable:
Current portion of notes payable, related parties	1,439	0
Long-term portion of notes payable, related parties	14,356	0
Highview technology license payable	155	0
Highview technology license payable, long-term	$ 1,389	$ 0

Fair Value Measurements - Finan

Fair Value Measurements - Financial Instruments Carried and Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities	$ 0	$ 105	$ 105	$ 105	$ 105
Investment securities, restricted	0	406	406	406	406
Investment securities, restricted, long-term	336	332	$ 1,134	$ 2,637	$ 2,634
Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities		105
Investment securities, restricted		406
Investment securities, restricted, long-term	336	332
Total assets at fair value	336	843
Recurring Basis | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities		0
Investment securities, restricted		0
Investment securities, restricted, long-term	0	0
Total assets at fair value	0	0
Recurring Basis | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities		105
Investment securities, restricted		406
Investment securities, restricted, long-term	336	332
Total assets at fair value	336	843
Recurring Basis | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities		0
Investment securities, restricted		0
Investment securities, restricted, long-term	0	0
Total assets at fair value	$ 0	$ 0

Fair Value Measurements - Asset

Fair Value Measurements - Assets and Liabilities Measursed on Non-Recurring Basis (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
General and Administrative Expense
Assets:
Total Gain (Losses), Property and equipment	$ (400)	$ (100)
Nonrecurring Basis
Assets:
Property and equipment	424	526
Impaired note receivable	0
Goodwill		0
Total assets at fair value	424	526
Nonrecurring Basis | General and Administrative Expense
Assets:
Total Gain (Losses), Property and equipment	(355)	(125)
Total Gain (Losses), Impaired notes receivable	(500)
Total Gain (Losses), Goodwill		(152)
Total Losses	(855)	(277)
Nonrecurring Basis | Level 1
Assets:
Property and equipment	0	0
Impaired note receivable	0
Goodwill		0
Total assets at fair value	0	0
Nonrecurring Basis | Level 2
Assets:
Property and equipment	0	0
Impaired note receivable	0
Goodwill		0
Total assets at fair value	0	0
Nonrecurring Basis | Level 3
Assets:
Property and equipment	424	526
Impaired note receivable	0
Goodwill		0
Total assets at fair value	$ 424	$ 526

Supplemental Financial Inform80

Supplemental Financial Information - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Mar. 31, 2015	Dec. 31, 2014
Receivables [Line Items]
Note receivable			$ 0.5
Interest rate			8.00%
Depreciation expense	$ 1.1
Subsequent Event
Receivables [Line Items]
Note receivable		$ 0.5
Interest rate		8.00%

Supplemental Financial Inform81

Supplemental Financial Information - Prepaid expenses and other assets and Other assets (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Other current assets:
Prepaid expenses	$ 1,573	$ 550
Inventory	630	130
Other	332	1
Other current assets	2,535	681
Other long-term assets:
Deposits	638	186
Intangibles	2,035	423
Other long-term assets	322	728
Total	$ 2,995	$ 1,337

Supplemental Financial Inform82

Supplemental Financial Information - Other Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Other current liabilities:
Accrued compensation	$ 1,539	$ 879
Accrued interest	894	875
Accrued losses on equipment contracts	3,127	4,805
Other	1,179	822
Other current liabilities	6,739	7,381	$ 6,406	$ 2,747	$ 2,580
Other long-term liabilities:
Deferred rent	1,021	989
Warranty liabilities	152	62
Deferred revenue, related party	2,000	2,000
Other long-term liabilities	2,838	1,401
Other long-term liabilities	$ 6,011	$ 4,452	$ 4,440	$ 4,372	$ 4,280

Supplemental Financial Inform83

Supplemental Financial Information - Asset Retirement Obligation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Asset retirement obligation, beginning of year	$ 1,130	$ 0
Liability incurred	0	1,075
Accretion	58	55	$ 0
Asset retirement obligations, end of year	$ 1,188	$ 1,130	$ 0

Supplemental Financial Inform84

Supplemental Financial Information - Supplemental Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
453A interest				$ 3,371	$ 1,313	$ 787
RCM6 note payable, related party				2,245	0	0
Other				109	25	11
Interest expense	$ 373	$ 222	$ 140	$ 5,725	$ 1,338	$ 798

Stockholders Equity - Narrative

Stockholders Equity - Narrative (Details) $ / shares in Units, $ in Millions	Mar. 14, 2014	Nov. 20, 2013USD ($)$ / sharesshares	Jul. 01, 2013	Dec. 31, 2013$ / sharesshares	Dec. 16, 2015	Dec. 15, 2015	Feb. 01, 2015$ / shares	Dec. 31, 2014$ / sharesshares	Dec. 31, 2012shares
Stockholders Equity Note [Line Items]
Preferred stock, shares outstanding | shares				0				0	0
Ability to pay dividends, percent of market fair value								50.00%
Stock split, conversion ratio	2		1	1
Common stock par value (in dollars per share)				$ 0.001				$ 0.001
Subsequent Event
Stockholders Equity Note [Line Items]
Common stock par value (in dollars per share)							$ 0.001
Subsequent Event | Series A Junior Preferred Stock
Stockholders Equity Note [Line Items]
Purchase price of one one-thousands of a share							$ 63
Beneficial Ownership Threshold of Company's Common Stock					20.00%	10.00%
Underwritten Public Offering
Stockholders Equity Note [Line Items]
Number of shares issued in transaction | shares		1,380,000
Price per share		$ 22.50
Consideration received on transaction | $		$ 29

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2015shares	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)employeeshares	Dec. 31, 2014USD ($)employee$ / sharesshares	Dec. 31, 2013USD ($)employee$ / sharesshares	Dec. 31, 2012USD ($)employee$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees affected | employee					17	1
Net increase in share-based compensation | $					$ 1,000	$ 0
Stock-based compensation | $					$ 4,712	$ 2,313	$ 649
Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation | $			$ 500
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					3 years
Expected term (in years)					5 years	5 years	5 years
Expiration period					5 years
Weighted-average grant-date fair value (in usd per share) | $ / shares					$ 20.67	$ 11.93	$ 9.77
Intrinsic value of options exercised | $					$ 4,900	$ 800	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Shares issued as a result of options exercised, Fair Value | $					$ 6,100	$ 1,200	$ 0
Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees affected | employee					1	11	1
Aggregate weighted average grant-date fair value of share granted | $					$ 2,800	$ 1,400	$ 1,300
Fair value of shares vested | $					1,900	700	500
Accrued incentive expense | $					$ 100	$ 1,000	0
Performance share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)					3 years	3 years
Service period					3 years
Net increase in share-based compensation | $		$ 200
Aggregate weighted average grant-date fair value of share granted | $					$ 2,200	$ 2,300	0
Fair value of shares vested | $					$ 400	0	0
Shares withheld for taxes (in shares)					4,712
Other matters
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash received from share-based payment exercises | $					$ 200	$ 400	$ 0
Employees | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares accelerated, number (in shares)					55,106	744
Stock-based compensation | $					$ 1,000	$ 0
Employees | Other matters | Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees affected | employee				41
Shares accelerated, number (in shares)				79,300
Stock-based compensation | $				$ 900
Executive Officer | Other matters | Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees affected | employee				1
Shares accelerated, number (in shares)				100,884
Stock-based compensation | $				$ 300
2005 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for issuance (in shares)					180,000
2005 Plan | Stock compensation plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares per employee (in shares)					2,000
Shares reserved for issuance (in shares)					100,000
2005 Plan | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares per employee (in shares)					10,000
Shares reserved for issuance (in shares)					80,000
2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)					3,600,000
Maximum number of common shares to be received by participant, percent					200.00%
Maximum reduction in number of common shares to be received by participants, percent					0.00%
Percent of award based on performance of total stockholder return					75.00%
2007 Plan | Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares per employee (in shares)	400,000
2007 Plan | Non-management Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares per employee (in shares)					50,000
2010 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for issuance (in shares)					600,000
401 (k) Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for issuance (in shares)					600,000
2013 | Performance share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Multiplier earned on TSR					1.75
Multiplier earned on Russell 3000 Index					2
Stock-based compensation (in shares)					12,722
2014 | Performance share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Multiplier earned on TSR					0.75
Multiplier earned on Russell 3000 Index					0
Stock-based compensation (in shares)					2,440
Minimum | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					3 years
Maximum | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					5 years

Stock-Based Compensation - Fair

Stock-Based Compensation - Fair Value Assumptions for Stock Options (Details) - Stock options	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.60%	0.90%	0.70%
Dividend yield	0.00%	0.00%	0.00%
Volatility	80.40%	91.00%	92.00%
Expected term (in years)	5 years	5 years	5 years

Stock-Based Compensation - Fa88

Stock-Based Compensation - Fair Value Assumptions for PSU (Details) - Performance share units	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.80%	0.40%
Dividend yield	0.00%	0.00%
Volatility	74.50%	81.40%
Performance period (in years)	3 years	3 years

Stock-Based Compensation - Allo

Stock-Based Compensation - Allocation of Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 4,712	$ 2,312	$ 649
Income tax benefit from stock-based compensation expense	0	0	0
Net income impact	4,712	2,312	649
Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	2,612	1,681	645
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	117	48	4
Performance share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 1,983	$ 583	$ 0

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Unrecognized Compensation Cost (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2014USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized stock-based compensation expense	$ 4,075
Expected Weighted Average Period of Recognition (in years)	1 year 6 months
Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs, equity instruments other than options	$ 1,982
Expected Weighted Average Period of Recognition (in years)	1 year 7 months 2 days
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs, options	$ 382
Expected Weighted Average Period of Recognition (in years)	1 year 8 months 12 days
Performance share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs, equity instruments other than options	$ 1,711
Expected Weighted Average Period of Recognition (in years)	1 year 3 months 18 days

Stock-Based Compensation - Su91

Stock-Based Compensation - Summary of Non-vested Restricted Stock Activity (Details) - Restricted stock awards - $ / shares	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Shares
Non-vested shares, Beginning balance (in shares)	263,989	254,156	231,006
Granted (in shares)	112,643	82,440	83,026
Vested (in shares)	(118,364)	(63,187)	(58,856)
Forfeited (in shares)	(48,347)	(9,420)	(1,020)
Non-vested shares, Ending balance (in shares)	209,921	263,989	254,156
Weighted Average Grant Date Fair Value
Nonvested shares, Weighted Average Grant Date Fair Value, Beginning Balance (in usd per share)	$ 9.05	$ 6.96	$ 5.45
Non vested shares granted, Weighted Average Grant Date Fair Value (in usd per share)	24.74	16.88	12
Vested in period, Weighted Average Grant Date Fair Value (in usd per share)	15.75	10.73	8.18
Forfeited, Weighted Average Grant Date Fair Value (in usd per share)	9.49	9.53	5.37
Non-vested shares, Weighted Average Grant Date Fair Value, Ending Balance (in usd per share)	$ 13.59	$ 9.05	$ 6.96

Stock-Based Compensation - Su92

Stock-Based Compensation - Summary of Option Activity (Details) - Stock options - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Employee and Director Options
Options outstanding, start of year	317,576	371,952	365,884
Options granted	30,000	10,000	10,000
Options exercised	(260,126)	(54,376)	(3,932)
Options expired / forfeited	(13,250)	(10,000)	0
Options outstanding, end of year	74,200	317,576	371,952
Options vested and exercisable (in shares)	34,199	300,909	361,952
Weighted Average Exercise Price
Options outstanding, start of year	$ 5.07	$ 5.10	$ 4.97
Options granted	20.67	11.93	9.77
Options exercised	4.30	6.51	5.37
Options expired / forfeited	6.90	5.10	0
Options outstanding, end of year	13.76	5.07	5.10
Options vested and exercisable, weighted average exercise price (in usd per share)	$ 8.44	$ 4.74	$ 4.97
Options outstanding, intrinsic value	$ 670	$ 7,002	$ 1,256
Options exercisable, intrinsic value	$ 491	$ 6,734	$ 1,256
Options outstanding, weighted average remaining contractual term	2 years 11 months 23 days	11 months 27 days	1 year 9 months 29 days
Options exercisable, weighted average remaining contractual term	1 year 6 months 26 days	9 months 26 days	1 year 9 months 29 days

Stock-Based Compensation - Su93

Stock-Based Compensation - Summary of Non-vested PSUs (Details) - Performance share units - $ / shares	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Shares
Non-vested shares, Beginning balance (in shares)	89,578	0
Granted (in shares)	57,547	89,578
Vested (in shares)	0	0
Forfeited/Canceled (in shares)	(4,768)	0
Non-vested shares, Ending balance (in shares)	142,357	89,578
Weighted Average Grant Date Fair Value
Nonvested shares, Weighted Average Grant Date Fair Value, Beginning Balance (in usd per share)	$ 26.04	$ 0
Non vested shares granted, Weighted Average Grant Date Fair Value (in usd per share)	37.45	26.04
Vested in period, Weighted Average Grant Date Fair Value (in usd per share)	0	0
Forfeited, Weighted Average Grant Date Fair Value (in usd per share)	26.04	0
Non-vested shares, Weighted Average Grant Date Fair Value, Ending Balance (in usd per share)	$ 30.65	$ 26.04

Commitments and Contingencies -

Commitments and Contingencies - Settlement and Royalty Indemnity, Narrative (Details) $ in Millions	Jun. 01, 2012USD ($)Installment	Nov. 28, 2011USD ($)Installment	Aug. 30, 2011USD ($)	Apr. 08, 2011USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2014	Dec. 01, 2011Installment
Loss Contingencies [Line Items]
Ability to pay dividends, percent of market fair value						50.00%
Norit Litigation
Loss Contingencies [Line Items]
Payments for legal settlements		$ 2
Settlement amount without interest	$ 2.5
Litigation settlement, expense				$ 37.9
Defendants liable for royalties for first three years beginning in mid 2010				10.50%
Defendant liable for royalties				3 years
Defendants liable for royalties for following five years				7.00%
Defendants liability for royalties for first five years				5 years
Litigation settlement, amount			$ 33
Settlement agreement additional consideration	$ 7.5
Settlement agreement	3 years
Number of remaining payments commencing on specified date | Installment	3						15
Number of additional payments agreed to be made | Installment		16
Periodic payment		$ 0.1
Ability to pay dividends, percent of market fair value						50.00%
Settled Litigation
Loss Contingencies [Line Items]
Payments for legal settlements					$ 33
Settlement amount without interest	$ 2.5
Settlement agreement additional consideration	$ 7.5
Settlement agreement	3 years
Number of remaining payments commencing on specified date | Installment	3

Commitments and Contingencies95

Commitments and Contingencies - Settlement and Royalty Indemnity (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Settlement and royalty indemnity obligation, short-term	$ 3,749	$ 4,622	$ 4,352	$ 4,509	$ 4,632
Settlement and royalty indemnification, long-term	20,273	24,021	$ 24,729	$ 25,248	$ 28,304
Total settlement and royalty indemnity	$ 24,022	$ 28,643

Commitments and Contingencies96

Commitments and Contingencies - Consultant Obligation (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended			12 Months Ended			24 Months Ended
	Jan. 31, 2016	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2016
Related Party Transaction [Line Items]
Limited guarantees, percent					50.00%
Legal and professional fees		$ 976	$ 1,316	$ 1,017	$ 14,430	$ 4,534	$ 2,717
Clean Coal Solutions (CCS)
Related Party Transaction [Line Items]
Legal and professional fees					$ 1,400	$ 600	$ 200
Forecast | Clean Coal Solutions (CCS)
Related Party Transaction [Line Items]
Payment for professional fees	$ 300							$ 1,700

Commitments and Contingencies97

Commitments and Contingencies - Line of Credit (Details) $ in Millions	12 Months Ended
	Dec. 31, 2014USD ($)
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 10
Line of credit facility, interest rate during period	5.00%
Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%

Commitments and Contingencies98

Commitments and Contingencies - Letters of Credit (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Other Commitments [Line Items]
LOC Outstanding	$ 11,625	$ 7,989
Restricted cash	2,527	0
Restricted cash, long-term	8,771	7,667	$ 2,004
Investment securities, restricted, long-term	336	332	$ 1,134	$ 2,637	$ 2,634
Letter of Credit [Member]
Long-term Debt, Fiscal Year Maturity
Expiration of Letters of Credit - Less than 1 year	2,527
Expiration of Letters of Credit - 1-3 years	5,048
Expiration of Letters of Credit - 4-5 years	4,050
Expiration of Letters of Credit - After 5 years	0
Contract performance - equipment systems
Other Commitments [Line Items]
LOC Outstanding	7,247	4,860
Restricted cash	2,527	0
Restricted cash, long-term	4,721	4,860
Investment securities, restricted, long-term	0	0
Royalty indemnification
Other Commitments [Line Items]
LOC Outstanding	4,050	2,801
Restricted cash	0	0
Restricted cash, long-term	4,050	2,807
Investment securities, restricted, long-term	0	0
Other
Other Commitments [Line Items]
LOC Outstanding	328	328
Restricted cash	0	0
Restricted cash, long-term	0	0
Investment securities, restricted, long-term	$ 336	$ 332

Commitments and Contingencies99

Commitments and Contingencies - Purchase Obligations (Details) $ in Millions	Dec. 31, 2014USD ($)
Commitments and Contingencies Disclosure [Abstract]
Purchase Obligation, Future Minimum Payments, Remainder of Fiscal Year	$ 0.2

Commitments and Contingencie100

Commitments and Contingencies - Operating Lease Obligations (Details) ft² in Thousands, $ in Thousands	Jan. 02, 2015USD ($)ft²	Dec. 31, 2014USD ($)ft²lease	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)
Lease And Rental Expense [Line Items]
Square feet under lease | ft²		309
Number of leases | lease		6
2,015		$ 1,608
2,016		1,476
2,017		1,269
2,018		981
2,019		105
Thereafter		0
Total		5,439
Rent expense		$ 1,531	$ 871	$ 59
Minimum
Lease And Rental Expense [Line Items]
Operating leases, term of contract		3 years
Maximum
Lease And Rental Expense [Line Items]
Operating leases, term of contract		7 years
Subsequent Event
Lease And Rental Expense [Line Items]
Square feet under lease | ft²	50
Total	$ 500
Rent expense	$ 200

Commitments and Contingencie101

Commitments and Contingencies - Notes Payable (Details)	Oct. 22, 2015USD ($)
Subsequent Event | Term Loan
Short-term Debt [Line Items]
Short-term bank loans and notes payable	$ 15,000,000

Defined Contributions Saving102

Defined Contributions Savings Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
401(K) employer expense
Defined Benefit Plan Disclosure [Line Items]
Employer expense	$ 509	$ 625	$ 468

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Allowances against the net deferred tax assets	$ 98,203	$ 74,409
Unrecognized tax benefits that would impact effective tax rate	$ 23,800

Income Taxes - Income Tax Benef

Income Taxes - Income Tax Benefit (Expense) from Continuing Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current portion of income tax expense:
Federal									$ 0	$ 0	$ 0
State									296	463	14
Current portion of income tax expense									296	463	14
Deferred portion of income tax expense									0	0	0
Total income tax expense	$ 141	$ 113	$ 29	$ 13	$ 147	$ 11	$ 88	$ 217	$ 296	$ 463	$ 14
Effective tax rate									18.00%	(3.00%)	0.00%

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Expected Federal Income Taxes at Statutory Rates (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Amount
Federal statutory rate									$ 589	$ (5,435)	$ (4,590)
State income taxes, net of federal benefit									31	(1,077)	(354)
Disallowed compensation									721	0	0
Permanent differences									52	45	54
Tax credits									(25,607)	(14,727)	(16,392)
Valuation allowances									23,794	21,843	21,374
Changes in state effective rates									716	0	0
Other									0	(186)	(78)
Total income tax expense	$ 141	$ 113	$ 29	$ 13	$ 147	$ 11	$ 88	$ 217	$ 296	$ 463	$ 14

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets And Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets
Settlements	$ 9,177	$ 11,206
Deferred revenues and loss contract provisions	4,650	4,055
Employee related liabilities	3,643	1,411
Intangible assets	1,070	153
Equity method investments	7,507	8,235
Net operating loss carryforward	10,831	13,039
Tax credits	58,486	32,879
Deposits on equipment contracts	2,492	3,387
Other	1,105	859
Deposits on equipment contracts	98,961	75,224
Less valuation allowance	(98,203)	(74,409)
Net deferred tax assets	758	815
Less: Deferred tax liabilities
Property and equipment and other	(758)	(815)
Total deferred tax liabilities	(758)	(815)
Net deferred tax assets (liabilities)	$ 0	$ 0

Income Taxes - Net Operating Lo

Income Taxes - Net Operating Loss Carryforwards and Tax Credit Carryforwards (Details) $ in Thousands	Dec. 31, 2014USD ($)
Federal
Income Taxes [Line Items]
Net operating loss carryforwards	$ 26,405
Tax credit carryforwards	58,486
State
Income Taxes [Line Items]
Net operating loss carryforwards	$ 43,621

Business Segment Information -

Business Segment Information - Segment Operating Results (Details) $ in Thousands	3 Months Ended									12 Months Ended
	Mar. 31, 2016segment	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Sep. 30, 2013USD ($)	Jun. 30, 2013USD ($)	Mar. 31, 2013USD ($)	Dec. 31, 2014USD ($)segment	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment										4
Revenues:
Earnings from equity method investments		$ 20,693	$ 5,603	$ 9,791	$ 6,625	$ 3,095	$ 9,684	$ 2,400	$ 323	$ 42,712	$ 15,502	$ 813
Consulting services							2,669	2,218	1,320	4,488	6,790	8,017
Royalties, related party		2,154	2,275	849	1,132	748	730	356	671	6,410	2,505	1,446
Chemicals and other							244	79	240	391	749	715
Total reported revenues		3,693	9,072	3,175	983	1,228	3,470	6,427	2,161	16,923	13,286	16,316
Equipment sales							557	4,130	601	12,044	5,747	7,584
Segment reporting operating income (loss)
Total reported segment operating income (loss)		$ (15,545)	$ (10,279)	$ (8,420)	$ (7,570)	$ (8,972)	$ (9,706)	$ (5,418)	$ (8,162)	(41,814)	(32,258)	(14,849)
Forecast
Segment Reporting Information [Line Items]
Number of reportable segments | segment	2
Operating Segments
Revenues:
Total reported revenues										68,078	41,110	21,456
Segment reporting operating income (loss)
Total reported segment operating income (loss)										28,746	1,733	(145)
Refined Coal | Operating Segments
Revenues:
Earnings from equity method investments										42,712	15,502	813
Consulting services										665	1,330	3,255
Royalties, related party										6,410	2,505	1,446
Total reported revenues										49,787	19,337	5,514
Segment reporting operating income (loss)
Total reported segment operating income (loss)										42,094	16,227	1,759
Refined Coal | Segment Reconciling Items
Revenues:
Earnings from equity method investments										(42,712)	(15,502)	(813)
Royalties, related party										(6,410)	(2,505)	(1,446)
Total reported revenues										(49,122)	(18,007)	(2,259)
Emissions Control - Engineering Technology and Services | Operating Segments
Revenues:
Consulting services										2,576	3,304	4,111
Chemicals and other										391	749	715
Total reported revenues										14,294	7,552	12,322
Equipment sales										11,327	3,499	7,496
Segment reporting operating income (loss)
Total reported segment operating income (loss)										(3,073)	(2,580)	(70)
Emissions Control - Manufacturing | Operating Segments
Revenues:
Consulting services										1,247	2,156	651
Total reported revenues										1,964	4,404	739
Equipment sales										717	2,248	88
Segment reporting operating income (loss)
Total reported segment operating income (loss)										(7,635)	(8,378)	(1,337)
Research and Development | Operating Segments
Revenues:
Total reported revenues										2,033	9,817	2,881
Segment reporting operating income (loss)
Total reported segment operating income (loss)										(2,640)	(3,536)	(497)
Research and Development | Segment Reconciling Items
Revenues:
Total reported revenues										$ (2,033)	$ (9,817)	$ (2,881)

Business Segment Information109

Business Segment Information - Reconciliation of Reportable Segment Amounts (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Total reported segment operating income (loss)	$ (15,545)	$ (10,279)	$ (8,420)	$ (7,570)	$ (8,972)	$ (9,706)	$ (5,418)	$ (8,162)	$ (41,814)	$ (32,258)	$ (14,849)
Corporate payroll and benefits						3,464	3,578	3,769	20,767	16,228	11,463
Corporate rent and occupancy						520	564	527	2,468	2,128	1,592
Corporate legal and professional fees						976	1,316	1,017	14,430	4,534	2,717
Corporate general and administrative						839	1,000	740	6,066	4,101	3,159
Depreciation and amortization						434	369	390	1,865	1,648	903
Interest income						21	25	48	74	109	308
Other income (expense)						11	(53)	13	26	(44)	(35)
Income tax (expense) benefit	(141)	(113)	(29)	(13)	(147)	(11)	(88)	(217)	(296)	(463)	(14)
Net income (loss)	$ 4,677	$ (3,699)	$ 992	$ (583)	$ (5,879)	$ 356	$ (3,000)	$ (7,464)	1,387	(15,987)	(13,129)
Operating Segments
Segment Reporting Information [Line Items]
Total reported segment operating income (loss)									28,746	1,733	(145)
Segment Reconciling Items
Segment Reporting Information [Line Items]
Corporate payroll and benefits									(12,621)	(10,898)	(7,450)
Corporate rent and occupancy									(694)	(593)	(484)
Corporate legal and professional fees									(9,514)	(2,563)	(2,243)
Corporate general and administrative									(3,980)	(2,961)	(2,803)
Depreciation and amortization									(354)	(307)	(263)
Interest income									74	109	308
Other income (expense)									26	(44)	(35)
Income tax (expense) benefit									$ (296)	$ (463)	$ (14)

Business Segment Information110

Business Segment Information - Segment Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Segment Reporting Information [Line Items]
Assets	$ 93,699	$ 73,524	$ 44,122	$ 29,858	$ 32,197
Operating Segments | Refined Coal
Segment Reporting Information [Line Items]
Assets	21,322	3,887
Operating Segments | Emissions Control - Engineering Technology and Services
Segment Reporting Information [Line Items]
Assets	34,175	38,480
Operating Segments | Emissions Control - Manufacturing
Segment Reporting Information [Line Items]
Assets	11,285	10,603
Operating Segments | Research and Development
Segment Reporting Information [Line Items]
Assets	6,431	1,135
All Other and Corporate
Segment Reporting Information [Line Items]
Assets	$ 20,486	$ 19,419

Major Customers - Sales to Unaf

Major Customers - Sales to Unaffiliated Customers (Details) - Sales	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Customer A
Revenue, Major Customer [Line Items]
Major customer percentage	37.00%	2.00%	5.00%
Customer B
Revenue, Major Customer [Line Items]
Major customer percentage	24.00%	0.00%	2.00%
Customer C
Revenue, Major Customer [Line Items]
Major customer percentage	1.00%	11.00%	0.00%
Customer D
Revenue, Major Customer [Line Items]
Major customer percentage	8.00%	12.00%	2.00%
Customer E
Revenue, Major Customer [Line Items]
Major customer percentage	0.00%	25.00%	7.00%
Customer F
Revenue, Major Customer [Line Items]
Major customer percentage	0.00%	0.00%	10.00%
Customer G
Revenue, Major Customer [Line Items]
Major customer percentage	1.00%	2.00%	22.00%

Quarterly Financial Results 112

Quarterly Financial Results (unaudited) - Summary (Details) $ / shares in Units, shares in Thousands, $ in Thousands	Mar. 14, 2014	Jul. 01, 2013	Dec. 31, 2014USD ($)$ / sharesshares	Sep. 30, 2014USD ($)$ / sharesshares	Jun. 30, 2014USD ($)$ / sharesshares	Mar. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013USD ($)$ / sharesshares	Sep. 30, 2013USD ($)$ / sharesshares	Jun. 30, 2013USD ($)$ / sharesshares	Mar. 31, 2013USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013USD ($)$ / sharesshares	Dec. 31, 2012USD ($)$ / sharesshares
Quarterly Financial Information Disclosure [Abstract]
Revenues			$ 3,693	$ 9,072	$ 3,175	$ 983	$ 1,228	$ 3,470	$ 6,427	$ 2,161	$ 16,923	$ 13,286	$ 16,316
Cost of revenues, exclusive of operating expenses shown below			2,903	6,512	1,754	451	758	5,970	4,482	2,458
Other operating expenses			16,335	12,839	9,841	8,102	9,442	7,206	7,363	7,865
Operating loss			(15,545)	(10,279)	(8,420)	(7,570)	(8,972)	(9,706)	(5,418)	(8,162)	(41,814)	(32,258)	(14,849)
Earnings from equity method investments			20,693	5,603	9,791	6,625	3,095	9,684	2,400	323	42,712	15,502	813
Royalties, related party			2,154	2,275	849	1,132	748	730	356	671	6,410	2,505	1,446
Other income (expenses), net			(2,484)	(1,185)	(1,199)	(757)	(603)	(341)	(250)	(79)
Income (loss) before income tax expense			4,818	(3,586)	1,021	(570)	(5,732)	367	(2,912)	(7,247)	1,683	(15,524)	(13,115)
Income tax expense			141	113	29	13	147	11	88	217	296	463	14
Net income (loss)			$ 4,677	$ (3,699)	$ 992	$ (583)	$ (5,879)	$ 356	$ (3,000)	$ (7,464)	$ 1,387	$ (15,987)	$ (13,129)
Net income (loss) per common share – basic (in dollars per share) | $ / shares			$ 0.21	$ (0.17)	$ 0.05	$ (0.03)	$ (0.29)	$ 0.02	$ (0.15)	$ (0.38)	$ 0.06	$ (0.78)	$ (0.65)
Net income (loss) per common share – diluted (in dollars per share) | $ / shares			$ 0.21	$ (0.17)	$ 0.05	$ (0.03)	$ (0.29)	$ 0.02	$ (0.15)	$ (0.38)	$ 0.06	$ (0.78)	$ (0.65)
Weighted average common shares outstanding
Basic (in shares) | shares			21,563	21,536	21,477	21,465	20,594	19,937	19,916	19,899	21,554	20,103	19,829
Diluted (in shares) | shares			21,947	21,536	22,035	21,465	20,594	20,473	19,916	19,899	22,079	20,103	19,829
Stock split, conversion ratio	2	1										1

Quarterly Financial Results 113

Quarterly Financial Results (unaudited) - Adjustments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenues	$ 3,693	$ 9,072	$ 3,175	$ 983	$ 1,228	$ 3,470	$ 6,427	$ 2,161	$ 16,923	$ 13,286	$ 16,316
Cost of revenue	2,903	6,512	1,754	451	758	5,970	4,482	2,458
Earnings from equity method investments	20,693	5,603	9,791	6,625	3,095	9,684	2,400	323	42,712	15,502	813
Payroll and benefits						3,464	3,578	3,769	20,767	16,228	11,463
Legal and professional fees						976	1,316	1,017	14,430	4,534	2,717
Depreciation and amortization						434	369	390	1,865	1,648	903
Royalties, related party	$ 2,154	$ 2,275	$ 849	$ 1,132	$ 748	730	356	671	6,410	2,505	1,446
Interest expense						373	222	140	5,725	1,338	798
Other income (expense)						11	(53)	13	$ 26	(44)	(35)
Depreciation expense										$ 1,100
Restatement adjustments | Error Correction, Revenue Recognition
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenues						(15,800)	(8,400)	(8,300)			(4,000)
Cost of revenue						(10,300)	(7,800)	(5,300)			(4,400)
Other income (expense)											100
Restatement adjustments | Completed contract revenue recognition
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenues						(11,600)	(5,700)	(7,000)
Restatement adjustments | DOE and other parties adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenues						(4,200)	(2,700)	(1,400)
Cost of revenue						(4,800)	(2,500)	(1,200)
Restatement adjustments | Revenue Recognition, Consulting service timing adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenues						0	0	100
Restatement adjustments | Completed contract revenue recognition - equipment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of revenue						(5,200)	(5,200)	(3,700)
Restatement adjustments | Equipment reclassifcation to consulting service
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of revenue						(300)	(300)	(200)
Restatement adjustments | BCSI purchase accounting and other - equipment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of revenue						0	100	(200)
Restatement adjustments | Warranty adjustment - equipment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of revenue						(300)	(200)	(200)
Restatement adjustments | Consulting service reclassification from equipment and burden adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of revenue						300	300	200
Restatement adjustments | Error Correction, Equity Method of Accounting
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Earnings from equity method investments						4,500	(200)	(1,300)			3,900
Restatement adjustments | CCS Class B accretion
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Earnings from equity method investments						(1,200)	(1,200)	(1,400)
Restatement adjustments | Equity earnings in CCS
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Earnings from equity method investments						5,700	1,000	100
Restatement adjustments | Error Correction, Other, Payroll and Benefits
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Payroll and benefits						0	(500)	400			1,000
Restatement adjustments | Labor burden allocation adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Payroll and benefits						0	100	(100)
Restatement adjustments | Stock based compensation adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Payroll and benefits						0	200	0
Restatement adjustments | Accrued incentive adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Payroll and benefits						0	(800)	400
Restatement adjustments | Other
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Payroll and benefits						0	0	100
Restatement adjustments | Error Correction, Other, Acquisition of Assets
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Legal and professional fees						300	400	200			(200)
Restatement adjustments | BCSI acquisition
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Legal and professional fees						200	200	200
Restatement adjustments | Consultant obligation adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Legal and professional fees						100	200	0
Restatement adjustments | Error Correction, Other, Depreciation and Amortization
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Depreciation and amortization						100	100	100			(200)
Restatement adjustments | Depreciation and amortization
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Depreciation and amortization						100	100	100
Restatement adjustments | Error Correction, Other
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenues						(15,776)	(8,445)	(8,277)			(4,036)
Earnings from equity method investments						4,509	(236)	(1,339)			(1,385)
Payroll and benefits						33	(463)	391			1,026
Legal and professional fees						339	431	236			225
Depreciation and amortization						110	116	64			169
Royalties, related party						730	356	671			1,446
Interest expense						158	(6)	(82)			172
Other income (expense)						(1,119)	(251)	(712)			(1,668)
Restatement adjustments | Royalty, related party
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Royalties, related party						700	400	700
Restatement adjustments | Error Correction, Other, Interest Expense
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense						(200)	0	100			200
Restatement adjustments | 453A interest, net
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense						(200)	0	100
Restatement adjustments | Error Correction, Other Net Loss Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Other income (expense)						$ (200)	$ (100)	$ 100			$ (300)

Quarterly Financial Results 114

Quarterly Financial Results (unaudited) - Balance Sheets (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 25,181,000	$ 37,890,000	$ 6,388,000	$ 7,926,000	$ 11,514,000	$ 7,741,000	$ 27,546,000
Receivables, net	16,594,000	12,943,000	19,480,000	6,032,000	6,692,000
Receivables, related parties, net	1,439,000	630,000	722,000	894,000	1,125,000
Investment securities	0	105,000	105,000	105,000	105,000
Restricted cash	2,527,000	0
Investment securities, restricted	0	406,000	406,000	406,000	406,000
Costs in excess of billings on uncompleted contracts	6,153,000	2,700,000	3,277,000	1,550,000	594,000
Prepaid expenses and other assets	2,535,000	681,000	922,000	963,000	645,000
Total current assets	54,429,000	55,355,000	31,300,000	17,876,000	21,081,000
Restricted cash, long-term	8,771,000	7,667,000	2,004,000
Property and equipment, net of accumulated depreciation of $5,924 and $3,901, respectively	4,808,000	5,799,000	5,719,000	5,979,000	5,518,000
Investment securities, restricted, long-term	336,000	332,000	1,134,000	2,637,000	2,634,000
Cost method investment	2,776,000	0
Equity method investments	19,584,000	3,034,000	2,494,000	1,947,000	1,672,000
Other assets	2,995,000	1,337,000	1,471,000	1,419,000	1,292,000
Total Assets	93,699,000	73,524,000	44,122,000	29,858,000	32,197,000
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Accounts payable	7,514,000	5,186,000	6,911,000	4,910,000	2,126,000
Accounts payable, related parties	0	0	0	0	0
Accrued payroll and related liabilities	5,158,000	5,101,000	3,147,000	4,338,000	3,415,000
Accounts payable, related parties	1,479,000	0
Current portion of notes payable, related parties	1,479,000	0	0	0	0
Deferred revenue and customer deposits			0	0	0
Billings in excess of costs on uncompleted contracts	22,518,000	20,269,000	15,285,000	5,363,000	5,983,000
Settlement and royalty indemnity obligation	3,749,000	4,622,000	4,352,000	4,509,000	4,632,000
Other current liabilities	6,739,000	7,381,000	6,406,000	2,747,000	2,580,000
Total current liabilities	47,157,000	42,559,000	36,101,000	21,867,000	18,736,000
Long-term portion of notes payable	14,431,000	0
Long-term portion of notes payable, related parties	14,431,000	0	0	0	0
Settlement and royalty indemnification, long-term	20,273,000	24,021,000	24,729,000	25,248,000	28,304,000
Deferred revenue, long-term	95,473,000	39,852,000	0	0	0
Advance deposit, related party	6,524,000	8,659,000	8,907,000	9,150,000	9,269,000
Distributions in excess of investment			0
Other long-term liabilities	6,011,000	4,452,000	4,440,000	4,372,000	4,280,000
Total Liabilities	$ 94,396,000	$ 79,691,000	$ 74,177,000	$ 60,637,000	$ 60,589,000
Commitments and contingencies (Note 15)
Temporary equity - non-controlling interest subject to redemption			$ 0	$ 0	$ 0
Stockholders’ deficit:
Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding	$ 0	$ 0	0	0	0
Common stock: par value of $.001 per share, 100,000,000 shares authorized, 21,853,263 and 21,661,908 shares issued and 21,643,342 and 21,397,919 shares outstanding at December 31, 2014 and 2013, respectively	22,000	22,000	20,000	20,000	20,000
Additional paid-in capital	110,169,000	106,086,000	76,323,000	75,954,000	75,341,000
Accumulated deficit	(110,888,000)	(112,275,000)	(106,398,000)	(106,753,000)	(103,753,000)
Total stockholders’ deficit	(697,000)	(6,167,000)	(30,055,000)	(30,779,000)	(28,392,000)
Non-controlling interest			0	0	0
Total stockholders’ deficit	(697,000)	(6,167,000)	(30,055,000)	(30,779,000)	(28,392,000)	(21,456,000)	(9,384,000)
Total Liabilities and Stockholders’ Deficit	$ 93,699,000	$ 73,524,000	44,122,000	29,858,000	32,197,000
As previously reported
ASSETS
Cash and cash equivalents			14,707,000	12,289,000	21,945,000	9,737,000	40,879,000
Receivables, net			37,087,000	18,009,000	15,659,000
Receivables, related parties, net			0	0	0
Investment securities			1,645,000	3,148,000	2,634,000
Investment securities, restricted			0	0	0
Costs in excess of billings on uncompleted contracts			0	0	0
Prepaid expenses and other assets			3,011,000	3,496,000	2,119,000
Total current assets			56,450,000	36,942,000	42,357,000
Restricted cash, long-term			0
Property and equipment, net of accumulated depreciation of $5,924 and $3,901, respectively			43,378,000	43,551,000	43,981,000
Investment securities, restricted, long-term			0	0	0
Equity method investments			2,494,000	2,447,000	2,173,000
Other assets			4,093,000	4,047,000	3,975,000
Total Assets			106,415,000	86,987,000	92,486,000
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Accounts payable			11,015,000	12,565,000	8,964,000
Accounts payable, related parties			3,953,000	2,713,000	4,267,000
Accrued payroll and related liabilities			2,775,000	4,115,000	2,479,000
Current portion of notes payable, related parties			570,000	570,000	564,000
Deferred revenue and customer deposits			32,350,000	26,716,000	28,014,000
Billings in excess of costs on uncompleted contracts			17,448,000	3,642,000	4,850,000
Settlement and royalty indemnity obligation			2,937,000	3,176,000	3,179,000
Other current liabilities			555,000	1,020,000	704,000
Total current liabilities			71,603,000	54,517,000	53,021,000
Long-term portion of notes payable, related parties			1,877,000	2,017,000	2,162,000
Settlement and royalty indemnification, long-term			0	0	2,500,000
Deferred revenue, long-term			17,235,000	11,218,000	13,259,000
Advance deposit, related party			0	0	0
Distributions in excess of investment			0
Other long-term liabilities			1,797,000	1,517,000	1,334,000
Total Liabilities			$ 92,512,000	$ 69,269,000	$ 72,276,000
Commitments and contingencies (Note 15)
Temporary equity - non-controlling interest subject to redemption			$ 60,000,000	$ 60,000,000	$ 60,000,000
Stockholders’ deficit:
Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding			0	0	0
Common stock: par value of $.001 per share, 100,000,000 shares authorized, 21,853,263 and 21,661,908 shares issued and 21,643,342 and 21,397,919 shares outstanding at December 31, 2014 and 2013, respectively			20,000	20,000	20,000
Additional paid-in capital			65,469,000	64,774,000	64,408,000
Accumulated deficit			(83,521,000)	(85,112,000)	(81,933,000)
Total stockholders’ deficit			(18,032,000)	(20,318,000)	(17,505,000)
Non-controlling interest			(28,065,000)	(21,964,000)	(22,285,000)
Total stockholders’ deficit			(46,097,000)	(42,282,000)	(39,790,000)		(3,509,000)
Total Liabilities and Stockholders’ Deficit			106,415,000	86,987,000	92,486,000
Restatement adjustments
Stockholders’ deficit:
Total stockholders’ deficit							(5,875,000)
Error Correction, Deconsolidation | As previously reported
ASSETS
Cash and cash equivalents			10,038,000	11,074,000	14,659,000	12,413,000	32,583,000
Receivables, net			33,758,000	15,371,000	12,375,000
Receivables, related parties, net			692,000	293,000	514,000
Investment securities			0	0	0
Investment securities, restricted			0	0	0
Costs in excess of billings on uncompleted contracts			0	0	0
Prepaid expenses and other assets			1,480,000	1,626,000	1,110,000
Total current assets			45,968,000	28,364,000	28,658,000
Restricted cash, long-term			0
Property and equipment, net of accumulated depreciation of $5,924 and $3,901, respectively			5,932,000	6,037,000	5,671,000
Investment securities, restricted, long-term			0	0	0
Equity method investments			3,823,000	8,285,000	7,773,000
Other assets			4,068,000	4,022,000	3,950,000
Total Assets			59,791,000	46,708,000	46,052,000
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Accounts payable			9,482,000	10,603,000	5,127,000
Accounts payable, related parties			0	0	0
Accrued payroll and related liabilities			2,775,000	4,115,000	2,479,000
Current portion of notes payable, related parties			570,000	570,000	564,000
Deferred revenue and customer deposits			0	0	0
Billings in excess of costs on uncompleted contracts			17,448,000	3,642,000	4,850,000
Settlement and royalty indemnity obligation			2,937,000	3,176,000	3,179,000
Other current liabilities			558,000	1,023,000	707,000
Total current liabilities			33,770,000	23,129,000	16,906,000
Long-term portion of notes payable, related parties			1,877,000	2,017,000	2,162,000
Settlement and royalty indemnification, long-term			0	0	2,500,000
Deferred revenue, long-term			0	0	0
Advance deposit, related party			8,907,000	9,233,000	9,269,000
Distributions in excess of investment			0
Other long-term liabilities			1,729,000	1,467,000	1,286,000
Total Liabilities			$ 46,283,000	$ 35,846,000	$ 32,123,000
Commitments and contingencies (Note 15)
Temporary equity - non-controlling interest subject to redemption			$ 0	$ 0	$ 0
Stockholders’ deficit:
Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding			0	0	0
Common stock: par value of $.001 per share, 100,000,000 shares authorized, 21,853,263 and 21,661,908 shares issued and 21,643,342 and 21,397,919 shares outstanding at December 31, 2014 and 2013, respectively			20,000	20,000	20,000
Additional paid-in capital			95,469,000	94,774,000	94,408,000
Accumulated deficit			(81,981,000)	(83,932,000)	(80,499,000)
Total stockholders’ deficit			13,508,000	10,862,000	13,929,000
Non-controlling interest			0	0	0
Total stockholders’ deficit			13,508,000	10,862,000	13,929,000
Total Liabilities and Stockholders’ Deficit			59,791,000	46,708,000	46,052,000
Error Correction, Deconsolidation | Restatement adjustments
ASSETS
Cash and cash equivalents			(4,669,000)	(1,215,000)	(7,286,000)	2,676,000	(8,296,000)
Receivables, net			(3,329,000)	(2,638,000)	(3,284,000)
Receivables, related parties, net			692,000	293,000	514,000
Investment securities			(1,645,000)	(3,148,000)	(2,634,000)
Investment securities, restricted			0	0	0
Costs in excess of billings on uncompleted contracts			0	0	0
Prepaid expenses and other assets			(1,531,000)	(1,870,000)	(1,009,000)
Total current assets			(10,482,000)	(8,578,000)	(13,699,000)
Restricted cash, long-term			0
Property and equipment, net of accumulated depreciation of $5,924 and $3,901, respectively			(37,446,000)	(37,514,000)	(38,310,000)
Investment securities, restricted, long-term			0	0	0
Equity method investments			1,329,000	5,838,000	5,600,000
Other assets			(25,000)	(25,000)	(25,000)
Total Assets			(46,624,000)	(40,279,000)	(46,434,000)
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Accounts payable			(1,533,000)	(1,962,000)	(3,837,000)
Accounts payable, related parties			(3,953,000)	(2,713,000)	(4,267,000)
Accrued payroll and related liabilities			0	0	0
Current portion of notes payable, related parties			0	0	0
Deferred revenue and customer deposits			(32,350,000)	(26,716,000)	(28,014,000)
Billings in excess of costs on uncompleted contracts			0	0	0
Settlement and royalty indemnity obligation			0	0	0
Other current liabilities			3,000	3,000	3,000
Total current liabilities			(37,833,000)	(31,388,000)	(36,115,000)
Long-term portion of notes payable, related parties			0	0	0
Settlement and royalty indemnification, long-term			0	0	0
Deferred revenue, long-term			(17,235,000)	(11,218,000)	(13,259,000)
Advance deposit, related party			8,907,000	9,233,000	9,269,000
Distributions in excess of investment			0
Other long-term liabilities			(68,000)	(50,000)	(48,000)
Total Liabilities			$ (46,229,000)	$ (33,423,000)	$ (40,153,000)
Commitments and contingencies (Note 15)
Temporary equity - non-controlling interest subject to redemption			$ (60,000,000)	$ (60,000,000)	$ (60,000,000)
Stockholders’ deficit:
Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding			0	$ 0	0
Common stock: par value of $.001 per share, 100,000,000 shares authorized, 21,853,263 and 21,661,908 shares issued and 21,643,342 and 21,397,919 shares outstanding at December 31, 2014 and 2013, respectively			0		0
Additional paid-in capital			30,000,000	$ 30,000,000	30,000,000
Accumulated deficit			1,540,000	1,180,000	1,434,000
Total stockholders’ deficit			31,540,000	31,180,000	31,434,000
Non-controlling interest			28,065,000	21,964,000	22,285,000
Total stockholders’ deficit			59,605,000	53,144,000	53,719,000		30,930,000
Total Liabilities and Stockholders’ Deficit			(46,624,000)	(40,279,000)	(46,434,000)
Error Correction, Other | Restatement adjustments
ASSETS
Cash and cash equivalents			(3,650,000)	(3,148,000)	(3,145,000)	$ (4,672,000)	(5,037,000)
Receivables, net			(14,278,000)	(9,339,000)	(5,683,000)
Receivables, related parties, net			30,000	601,000	611,000
Investment securities			105,000	105,000	105,000
Investment securities, restricted			406,000	406,000	406,000
Costs in excess of billings on uncompleted contracts			3,277,000	1,550,000	594,000
Prepaid expenses and other assets			(558,000)	(663,000)	(465,000)
Total current assets			(14,668,000)	(10,488,000)	(7,577,000)
Restricted cash, long-term			2,004,000
Property and equipment, net of accumulated depreciation of $5,924 and $3,901, respectively			(213,000)	(58,000)	(153,000)
Investment securities, restricted, long-term			1,134,000	2,637,000	2,634,000
Equity method investments			(1,329,000)	(6,338,000)	(6,101,000)
Other assets			(2,597,000)	(2,603,000)	(2,658,000)
Total Assets			(15,669,000)	(16,850,000)	(13,855,000)
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Accounts payable			(2,571,000)	(5,693,000)	(3,001,000)
Accounts payable, related parties			0	0	0
Accrued payroll and related liabilities			372,000	223,000	936,000
Current portion of notes payable, related parties			(570,000)	(570,000)	(564,000)
Deferred revenue and customer deposits			0	0	0
Billings in excess of costs on uncompleted contracts			(2,163,000)	1,721,000	1,133,000
Settlement and royalty indemnity obligation			1,415,000	1,333,000	1,453,000
Other current liabilities			5,848,000	1,724,000	1,873,000
Total current liabilities			2,331,000	(1,262,000)	1,830,000
Long-term portion of notes payable, related parties			(1,877,000)	(2,017,000)	(2,162,000)
Settlement and royalty indemnification, long-term			24,729,000	25,248,000	25,804,000
Deferred revenue, long-term			0	0	0
Advance deposit, related party			0	(83,000)	0
Distributions in excess of investment			0
Other long-term liabilities			2,711,000	2,905,000	2,994,000
Total Liabilities			$ 27,894,000	$ 24,791,000	$ 28,466,000
Commitments and contingencies (Note 15)
Temporary equity - non-controlling interest subject to redemption			$ 0	$ 0	$ 0
Stockholders’ deficit:
Preferred stock: par value of $.001 and no par value per share, respectively, 50,000,000 shares authorized, none outstanding			0	0	0
Common stock: par value of $.001 per share, 100,000,000 shares authorized, 21,853,263 and 21,661,908 shares issued and 21,643,342 and 21,397,919 shares outstanding at December 31, 2014 and 2013, respectively			0	0	0
Additional paid-in capital			(19,146,000)	(18,820,000)	(19,067,000)
Accumulated deficit			(24,417,000)	(22,821,000)	(23,254,000)
Total stockholders’ deficit			(43,563,000)	(41,641,000)	(42,321,000)
Non-controlling interest			0	0	0
Total stockholders’ deficit			(43,563,000)	(41,641,000)	(42,321,000)		$ (32,000)
Total Liabilities and Stockholders’ Deficit			$ (15,669,000)	$ (16,850,000)	$ (13,855,000)

Quarterly Financial Results 115

Quarterly Financial Results (unaudited) - Balance Sheets (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Accumulated depreciation and amortization	$ 5,924	$ 3,901
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	21,853,263	21,661,908
Common stock, shares outstanding	21,643,342	21,397,919

Quarterly Financial Results 116

Quarterly Financial Results (unaudited) - Statement of Operations (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues:
Equipment sales						$ 557	$ 4,130	$ 601	$ 12,044	$ 5,747	$ 7,584
Consulting services						2,669	2,218	1,320	4,488	6,790	8,017
Chemicals and other						244	79	240	391	749	715
Total revenues	$ 3,693	$ 9,072	$ 3,175	$ 983	$ 1,228	3,470	6,427	2,161	16,923	13,286	16,316
Operating expenses:
Equipment sales cost of revenue						4,045	3,167	1,721	9,277	9,459	5,540
Consulting services cost of revenue						1,779	1,264	601	2,203	3,827	5,125
Royalties cost of revenue						0	0	0			0
Other cost of revenue						146	51	136	140	382	414
Payroll and benefits						3,464	3,578	3,769	20,767	16,228	11,463
Rent and occupancy						520	564	527	2,468	2,128	1,592
Legal and professional fees						976	1,316	1,017	14,430	4,534	2,717
General and administrative						839	1,000	740	6,066	4,101	3,159
Research and development						973	536	1,422	1,521	3,237	252
Depreciation and amortization						434	369	390	1,865	1,648	903
Total operating expenses						13,176	11,845	10,323	58,737	45,544	31,165
Operating loss	(15,545)	(10,279)	(8,420)	(7,570)	(8,972)	(9,706)	(5,418)	(8,162)	(41,814)	(32,258)	(14,849)
Other income (expenses):
Earnings from equity method investments	20,693	5,603	9,791	6,625	3,095	9,684	2,400	323	42,712	15,502	813
Royalties, related party	2,154	2,275	849	1,132	748	730	356	671	6,410	2,505	1,446
Interest income						21	25	48	74	109	308
Interest expense						(373)	(222)	(140)	(5,725)	(1,338)	(798)
Litigation settlement and royalty indemnity expense, net						0	0	0			0
Other						11	(53)	13	26	(44)	(35)
Total other income (expense), net						10,073	2,506	915	43,497	16,734	1,734
Income (loss) before income tax expense	4,818	(3,586)	1,021	(570)	(5,732)	367	(2,912)	(7,247)	1,683	(15,524)	(13,115)
Income tax expense	141	113	29	13	147	11	88	217	296	463	14
Net loss						356	(3,000)	(7,464)			(13,129)
Loss attributable to non-controlling interest						0	0	0			0
Net income (loss)	$ 4,677	$ (3,699)	$ 992	$ (583)	$ (5,879)	$ 356	$ (3,000)	$ (7,464)	$ 1,387	$ (15,987)	$ (13,129)
Loss per common share – basic and diluted, attributable to ADES							$ (0.15)	$ (0.38)			$ (0.66)
Net income (loss) per common share – basic (in dollars per share)	$ 0.21	$ (0.17)	$ 0.05	$ (0.03)	$ (0.29)	$ 0.02	(0.15)	(0.38)	$ 0.06	$ (0.78)	(0.65)
Net income (loss) per common share – diluted (in dollars per share)	$ 0.21	$ (0.17)	$ 0.05	$ (0.03)	$ (0.29)	$ 0.02	$ (0.15)	$ (0.38)	$ 0.06	$ (0.78)	$ (0.65)
Weighted average common shares outstanding - basic (in shares)	21,563	21,536	21,477	21,465	20,594	19,937	19,916	19,899	21,554	20,103	19,829
Weighted average common shares outstanding - diluted (in shares)	21,947	21,536	22,035	21,465	20,594	20,473	19,916	19,899	22,079	20,103	19,829
As previously reported
Revenues:
Equipment sales						$ 12,094	$ 9,913	$ 7,530			$ 10,144
Consulting services						6,399	4,750	2,421			7,107
Chemicals and other						56,093	44,267	58,363			195,272
Total revenues						74,586	58,930	68,314			212,523
Operating expenses:
Equipment sales cost of revenue						9,842	8,789	6,004			8,400
Consulting services cost of revenue						5,738	3,340	1,399			4,525
Royalties cost of revenue						0	0	0			0
Other cost of revenue						39,667	36,261	51,675			179,620
Payroll and benefits						4,253	4,536	3,807			10,437
Rent and occupancy						737	701	628			1,720
Legal and professional fees						637	885	781			2,492
General and administrative						3,294	1,717	1,715			7,482
Research and development						1,206	790	554			987
Depreciation and amortization						1,446	1,360	1,445			5,288
Total operating expenses						66,820	58,379	68,008			220,951
Operating loss						7,766	551	306			(8,428)
Other income (expenses):
Earnings from equity method investments						547	274	323			760
Royalties, related party						0	0	0			0
Interest income						21	25	16			299
Interest expense						(194)	(248)	(383)			(1,461)
Litigation settlement and royalty indemnity expense, net						(437)	(676)	(673)			(2,292)
Other						150	91	54			(3)
Total other income (expense), net						87	(534)	(663)			(2,697)
Income (loss) before income tax expense						7,853	17	(357)
Income tax expense						0	0	0			0
Net loss						7,853	17	(357)			(11,125)
Loss attributable to non-controlling interest						6,262	3,195	1,812			1,946
Net income (loss)						$ 1,591	$ (3,178)	$ (2,169)			$ (13,071)
Loss per common share – basic and diluted, attributable to ADES							$ (0.16)	$ (0.11)			$ (0.65)
Net income (loss) per common share – basic (in dollars per share)						$ 0.08
Net income (loss) per common share – diluted (in dollars per share)						$ 0.08
Weighted average common shares outstanding - basic (in shares)						20,220	20,152	20,100			20,026
Weighted average common shares outstanding - diluted (in shares)						20,556	20,152	20,100			20,026
Error Correction, Deconsolidation | As previously reported
Revenues:
Equipment sales						$ 12,094	$ 9,913	$ 7,530			$ 10,144
Consulting services						6,898	4,880	2,668			9,493
Chemicals and other						254	79	240			715
Total revenues						19,246	14,872	10,438			20,352
Operating expenses:
Equipment sales cost of revenue						9,842	8,789	6,004			8,400
Consulting services cost of revenue						6,237	3,470	1,646			6,631
Royalties cost of revenue						0	0	0			0
Other cost of revenue						153	51	136			414
Payroll and benefits						3,431	4,041	3,378			10,437
Rent and occupancy						737	701	628			1,720
Legal and professional fees						637	885	781			2,492
General and administrative						803	1,063	740			3,091
Research and development						1,206	790	554			676
Depreciation and amortization						324	253	326			734
Total operating expenses						23,370	20,043	14,193			34,595
Operating loss						(4,124)	(5,171)	(3,755)			(14,243)
Other income (expenses):
Earnings from equity method investments						5,175	2,636	1,662			2,198
Royalties, related party						0	0	0			0
Interest income						21	25	56			299
Interest expense						(215)	(228)	(222)			(626)
Litigation settlement and royalty indemnity expense, net						(437)	(676)	(673)			(2,292)
Other						1,130	198	725			1,633
Total other income (expense), net						5,674	1,955	1,548			1,212
Income (loss) before income tax expense						1,550	(3,216)	(2,207)
Income tax expense						0	0	0			0
Net loss						1,550	(3,216)	(2,207)			(13,031)
Loss attributable to non-controlling interest						0	0	0			0
Net income (loss)						1,550	(3,216)	(2,207)			(13,031)
Error Correction, Deconsolidation | Restatement adjustments
Revenues:
Equipment sales						0	0	0			0
Consulting services						499	130	247			2,386
Chemicals and other						(55,839)	(44,188)	(58,123)			(194,557)
Total revenues						(55,340)	(44,058)	(57,876)			(192,171)
Operating expenses:
Equipment sales cost of revenue						0	0	0			0
Consulting services cost of revenue						499	130	247			2,106
Royalties cost of revenue						0	0	0			0
Other cost of revenue						(39,514)	(36,210)	(51,539)			(179,206)
Payroll and benefits						(822)	(495)	(429)			0
Rent and occupancy						0	0	0			0
Legal and professional fees						0	0	0			0
General and administrative						(2,491)	(654)	(975)			(4,391)
Research and development						0	0	0			(311)
Depreciation and amortization						(1,122)	(1,107)	(1,119)			(4,554)
Total operating expenses						(43,450)	(38,336)	(53,815)			(186,356)
Operating loss						(11,890)	(5,722)	(4,061)			(5,815)
Other income (expenses):
Earnings from equity method investments						4,628	2,362	1,339			1,438
Royalties, related party						0	0	0			0
Interest income						0	0	40			0
Interest expense						(21)	20	161			835
Litigation settlement and royalty indemnity expense, net						0	0	0			0
Other						980	107	671			1,636
Total other income (expense), net						5,587	2,489	2,211			3,909
Income (loss) before income tax expense						(6,303)	(3,233)	(1,850)
Income tax expense						0	0	0			0
Net loss						(6,303)	(3,233)	(1,850)			(1,906)
Loss attributable to non-controlling interest						(6,262)	(3,195)	(1,812)			(1,946)
Net income (loss)						(41)	(38)	(38)			40
Error Correction, Other | Restatement adjustments
Revenues:
Equipment sales						(11,537)	(5,783)	(6,929)			(2,560)
Consulting services						(4,229)	(2,662)	(1,348)			(1,476)
Chemicals and other						(10)	0	0			0
Total revenues						(15,776)	(8,445)	(8,277)			(4,036)
Operating expenses:
Equipment sales cost of revenue						(5,797)	(5,622)	(4,283)			(2,860)
Consulting services cost of revenue						(4,458)	(2,206)	(1,045)			(1,506)
Royalties cost of revenue						0	0	0			0
Other cost of revenue						(7)	0	0			0
Payroll and benefits						33	(463)	391			1,026
Rent and occupancy						(217)	(137)	(101)			(128)
Legal and professional fees						339	431	236			225
General and administrative						36	(63)	0			68
Research and development						(233)	(254)	868			(424)
Depreciation and amortization						110	116	64			169
Total operating expenses						(10,194)	(8,198)	(3,870)			(3,430)
Operating loss						(5,582)	(247)	(4,407)			(606)
Other income (expenses):
Earnings from equity method investments						4,509	(236)	(1,339)			(1,385)
Royalties, related party						730	356	671			1,446
Interest income						0	0	(8)			9
Interest expense						(158)	6	82			(172)
Litigation settlement and royalty indemnity expense, net						437	676	673			2,292
Other						(1,119)	(251)	(712)			(1,668)
Total other income (expense), net						4,399	551	(633)			522
Income (loss) before income tax expense						(1,183)	304	(5,040)
Income tax expense						11	88	217			14
Net loss						(1,194)	216	(5,257)			(98)
Loss attributable to non-controlling interest						0	0	0			0
Net income (loss)						$ (1,194)	$ 216	$ (5,257)			$ (98)

Reorganization (Details)

Reorganization (Details)	Mar. 14, 2014	Jul. 01, 2013	Dec. 31, 2013$ / sharesshares	Dec. 31, 2014$ / sharesshares
Reorganizations [Abstract]
Stock split, conversion ratio	2	1	1
Common stock, shares authorized | shares			100,000,000	100,000,000
Common stock, par value | $ / shares			$ 0.001	$ 0.001
Preferred stock, shares authorized | shares			50,000,000	50,000,000
Preferred stock par value (in dollars per share) | $ / shares			$ 0.001	$ 0.001