Cypress Environmental Partners (CELPQ) 10-Q 15 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 05, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Cypress Energy Partners, L.P.
Entity Central Index Key	1,587,246
Document Type	10-Q
Trading Symbol	CELP
Document Period End Date	Mar. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		11,878,675
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,017

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 24,779	$ 26,693
Trade accounts receivable, net	39,383	38,482
Prepaid expenses and other	2,455	1,042
Total current assets	66,617	66,217
Property and equipment:
Property and equipment, at cost	19,684	22,459
Less: Accumulated depreciation	7,437	7,840
Total property and equipment, net	12,247	14,619
Intangible assets, net	27,583	29,624
Goodwill	55,329	56,903
Other assets	184	149
Total assets	161,960	167,512
Current liabilities:
Accounts payable	784	1,690
Accounts payable - affiliates	3,227	1,638
Accrued payroll and other	10,044	7,585
Income taxes payable	1,000	1,011
Total current liabilities	15,055	11,924
Long-term debt	135,846	135,699
Deferred tax liabilities		362
Asset retirement obligations	161	139
Total liabilities	151,062	148,124
Commitments and contingencies - Note 9
Partners' capital:
General partner	(25,876)	(25,876)
Accumulated other comprehensive loss	(2,477)	(2,538)
Total partners' capital	7,021	14,338
Noncontrolling interests	3,877	5,050
Total owners' equity	10,898	19,388
Total liabilities and owners' equity	161,960	167,512
Common Units [Member]
Partners' capital:
Partners' capital: Common units (11,878,675 and 5,945,348 units outstanding at March 31, 2017 and December 31, 2016, respectively); Subordinated units (5,913,000 units outstanding at December 31, 2016)	35,374	(7,722)
Total owners' equity	$ 35,374	(7,722)
Subordinated Units [Member]
Partners' capital:
Partners' capital: Common units (11,878,675 and 5,945,348 units outstanding at March 31, 2017 and December 31, 2016, respectively); Subordinated units (5,913,000 units outstanding at December 31, 2016)		50,474
Total owners' equity		$ 50,474

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - shares	Mar. 31, 2017	Dec. 31, 2016
Common Units [Member]
Partner's capital, units outstanding (in shares)	11,878,675	5,945,348
Subordinated Units [Member]
Partner's capital, units outstanding (in shares)		5,913,000

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenues	$ 64,722	$ 73,474
Costs of services	58,393	65,714
Gross margin	6,329	7,760
Operating costs and expense:
General and administrative	5,110	6,189
Depreciation, amortization and accretion	1,171	1,225
Impairments	3,598
Operating income (loss)	(3,550)	346
Other (expense) income:
Interest expense, net	(1,709)	(1,618)
Other, net	45	23
Net loss before income tax expense	(5,214)	(1,249)
Income tax expense (benefit)	(293)	112
Net loss	(4,921)	(1,361)
Net loss attributable to noncontrolling interests	(1,165)	(367)
Net loss attributable to partners / controlling interests	(3,756)	(994)
Net loss attributable to general partner	(921)	(968)
Net loss attributable to limited partners	(2,835)	(26)
Common Units [Member]
Other (expense) income:
Net loss	(2,835)
Net loss attributable to limited partners	$ (2,835)	$ (13)
Net loss per unit - basic and diluted	$ (0.32)	$ 0
Weighted average units outstanding - basic and diluted	8,911,196	5,923,167
Subordinated Units [Member]
Other (expense) income:
Net loss attributable to limited partners		$ (13)
Net loss per unit - basic and diluted		$ 0
Weighted average units outstanding - basic and diluted	2,956,500	5,913,000

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Statement of Comprehensive Income [Abstract]
Net loss	$ (4,921)	$ (1,361)
Other comprehensive income - foreign currency translation	61	588
Comprehensive loss	(4,860)	(773)
Comprehensive loss attributable to noncontrolling interests	(1,165)	(367)
Comprehensive loss attributable to general partner	(921)	(968)
Comprehensive income (loss) attributable to limited partners	$ (2,774)	$ 562

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Operating activities:
Net loss	$ (4,921)	$ (1,361)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, amortization and accretion	1,433	1,433
Impairments	3,598
Loss on asset disposal	11
Interest expense from debt issuance cost amortization	146	140
Equity-based compensation expense	357	317
Equity in earnings of investee	(34)	(17)
Distributions from investee		63
Deferred tax expense (benefit), net	(356)	36
Non-cash allocated expenses	921	968
Changes in assets and liabilities:
Trade accounts receivable	(855)	7,561
Prepaid expenses and other	(145)	334
Accounts payable and accrued payroll and other	3,207	1,329
Income taxes payable	(11)	179
Net cash provided by operating activities	3,351	10,982
Investing activities:
Proceeds from fixed asset disposals	2
Purchase of property and equipment	(298)	(496)
Net cash used in investing activities	(296)	(496)
Financing activities:
Repayment of long-term debt		(4,000)
Taxes paid related to net share settlement of equity-based compensation	(77)
Distributions to limited partners	(4,823)	(4,810)
Distributions to noncontrolling members	(8)	(367)
Net cash used in financing activities	(4,908)	(9,177)
Effect of exchange rates on cash	(61)	391
Net increase (decrease) in cash and cash equivalents	(1,914)	1,700
Cash and cash equivalents, beginning of period	26,693	24,150
Cash and cash equivalents, end of period	$ 24,779	25,850
Non-cash items:
Changes in accounts payable excluded from capital expenditures		$ 67

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statement of Owners' Equity - 3 months ended Mar. 31, 2017 - USD ($) $ in Thousands	General Partner [Member]	Common Units [Member]	Subordinated Units [Member]	Accumulated Other Comprehensive Loss [Member]	Noncontrolling Interests [Member]	Total
Owners' equity, beginning at Dec. 31, 2016	$ (25,876)	$ (7,722)	$ 50,474	$ (2,538)	$ 5,050	$ 19,388
Increase (Decrease) in Owners' Equity [Roll Forward]
Net loss	(921)	(2,835)			(1,165)	(4,921)
Foreign currency translation adjustment				61		61
Contributions attributable to general partner	921					921
Distributions to partners		(2,418)	(2,405)			(4,823)
Distributions to noncontrolling interests					(8)	(8)
Conversion of Subordinated Units to Common Units		48,111	(48,111)
Equity-based compensation		315	$ 42			357
Taxes paid related to net share settlement of equity-based compensation		(77)				(77)
Owners' equity, ending at Mar. 31, 2017	$ (25,876)	$ 35,374		$ (2,477)	$ 3,877	$ 10,898

Organization and Operations

Organization and Operations	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	1. Organization and Operations Cypress Energy Partners, L.P. (the “Partnership”) is a Delaware limited partnership formed in 2013 to provide independent pipeline inspection and integrity services to producers, public utility companies, and pipeline companies and to provide salt water disposal (“SWD”) and other water and environmental services to U.S. onshore oil and natural gas producers and trucking companies. Trading of our common units began January 15, 2014 on the New York Stock Exchange under the symbol “CELP.” Our business is organized into the Pipeline Inspection Services (“PIS”), Integrity Services (“IS”), and Water and Environmental Services (“W&ES”) segments. PIS provides pipeline inspection and other services to energy exploration and production (“E&P”) companies, public utility companies, and midstream companies and their vendors throughout the United States and Canada. The inspectors of PIS perform a variety of inspection services on midstream pipelines, gathering systems and distribution systems, including data gathering and supervision of third-party construction, inspection, and maintenance and repair projects. IS provides independent integrity services to major natural gas and petroleum pipeline companies and to pipeline construction companies located throughout the United States. Field personnel in this segment primarily perform hydrostatic testing on newly-constructed and existing natural gas and petroleum pipelines. W&ES provides services to oil and natural gas producers and trucking companies through its ownership and operation of eight commercial SWD facilities in the Bakken Shale region of the Williston Basin in North Dakota and two SWD facilities in the Permian Basin in Texas. All of the facilities utilize specialized equipment and remote monitoring to minimize downtime and increase efficiency for peak utilization. These facilities also contain oil skimming processes that remove oil from water delivered to the sites. In addition to these SWD facilities, we provide management and staffing services for an SWD facility pursuant to a management agreement (see Note 7). We also own a 25% member interest in this managed SWD facility.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The Unaudited Condensed Consolidated Financial Statements as of March 31, 2017 and for the three months ended March 31, 2017 and 2016 include our accounts and those of our controlled subsidiaries. Investments over which we exercise significant influence, but do not control, are accounted for using the equity method of accounting. All significant intercompany transactions and account balances have been eliminated in consolidation. The Unaudited Condensed Consolidated Balance Sheet at December 31, 2016 is derived from audited financial statements. The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Unaudited Condensed Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the consolidated financial position and consolidated results of operations for the interim periods presented. Such adjustments consist only of normal recurring items, unless otherwise disclosed herein. Accordingly, the Unaudited Condensed Consolidated Financial Statements do not include all of the information and notes required by GAAP for complete consolidated financial statements. However, we believe that the disclosures made are adequate to make the information not misleading. These interim Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited financial statements as of and for the year ended December 31, 2016 included in our Form 10-K. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year. Use of Estimates in the Preparation of Financial Statements The preparation of the Unaudited Condensed Consolidated Financial Statements in conformity with GAAP requires 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. Significant Accounting Policies Our significant accounting policies are consistent with those disclosed in Note 2 to our audited financial statements as of and for the year ended December 31, 2016 included in our Form 10-K. Accounts Receivable and Allowance for Bad Debts We grant unsecured credit to customers under normal industry standards and terms, and have established policies and procedures that allow for an evaluation of each customer's creditworthiness. The Partnership determines allowances for bad debts based on management's assessment of the creditworthiness of the customers. Trade receivables are written off against the allowance when deemed uncollectible. Recoveries of previously written off trade receivables are recorded when cash is received. During the quarter ended March 31, 2017, we received $0.3 million on accounts receivable previously written off which we recorded as a reduction to general and administrative expense Income Taxes As a limited partnership, we generally are not subject to federal, state, or local income taxes. The tax on our net income is generally borne by the individual partners. Net income (loss) for financial statement purposes may differ significantly from taxable income (loss) of the partners as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under our partnership agreement. The aggregated difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined because information regarding each partner’s tax attributes is not available to us. The income of Tulsa Inspection Resources – Canada, ULC, our Canadian subsidiary, is taxable in Canada. Tulsa Inspection Resources – PUC, LLC, a subsidiary of our PIS segment that performs pipeline inspection services for utility customers, and Brown Integrity – PUC, LLC, a 51% owned subsidiary, have elected to be taxed as corporations for U.S. federal income tax purposes, and therefore these subsidiaries are subject to U.S. federal and state income tax. The amounts recognized as income tax expense, income taxes payable, and deferred tax liabilities in our Unaudited Condensed Consolidated Financial Statements represent the Canadian and U.S. taxes referred to above, as well as partnership-level taxes levied by various states, most notably franchise taxes assessed by the state of Texas. As a publicly-traded partnership, we are subject to a statutory requirement that 90% of our total gross income classify as “qualifying income” (as defined by the Internal Revenue Code, related Treasury Regulations, and Internal Revenue Service pronouncements), determined on a calendar year basis. If our qualifying income does not meet this statutory requirement, we could be taxed as a corporation for federal and state income tax purposes. Our income has met the statutory qualifying income requirement for each year since our IPO. Noncontrolling Interest We own a 51% interest in Brown Integrity, LLC (“Brown”) and a 49% interest in CF Inspection Management, LLC (“CF Inspection”). The accounts of these subsidiaries are included in our Unaudited Condensed Consolidated Financial Statements. The portion of the net income (loss) of these entities that is attributable to outside owners is reported in net income (loss) attributable to noncontrolling interest noncontrolling interests Property and Equipment Property and equipment consists of land, land and leasehold improvements, buildings, facilities, wells and related equipment, computer and office equipment, and vehicles. We record property and equipment at cost. Costs of renewals and improvements that substantially extend the useful lives of the assets are capitalized. Maintenance and repairs are expensed as incurred. We depreciate property and equipment on a straight-line basis over the estimated useful lives of the assets. Upon retirement or disposition of an asset, we remove the cost and related accumulated depreciation from the balance sheet and report the resulting gain or loss, if any, in the Unaudited Condensed Consolidated Statement of Operations. We review property and equipment for impairment whenever events or circumstances indicate that the asset group to which they relate may be impaired. To perform an impairment assessment, we first determine whether the cash flows expected to be generated from the asset group exceed the carrying value of the asset group. If such estimated cash flows do not exceed the carrying value of the asset group, we reduce the carrying value of the asset group to its fair value and record a corresponding impairment loss. Identifiable Intangible Assets Our intangible assets consist primarily of customer relationships, trade names, and our database of inspectors. We recorded these intangible assets as part of our accounting for the acquisitions of businesses, and we amortize these assets on a straight-line basis over their estimated useful lives, which typically range from 5 – 20 years. We review our intangible assets for impairment whenever events or circumstances indicate that the asset group to which they relate may be impaired. To perform an impairment assessment, we first determine whether the cash flows expected to be generated from the asset group exceed the carrying value of the asset group. If such estimated cash flows do not exceed the carrying value of the asset group, we reduce the carrying values of the assets to their fair values and record a corresponding impairment loss. Goodwill Goodwill is not amortized, but is subject to an annual review for impairment on November 1 (or at other dates if events or changes in circumstances indicate that the carrying value of goodwill may be impaired) at a reporting unit level. The reporting units used to evaluate and measure goodwill for impairment are determined primarily from the manner in which the business is managed or operated. We have determined that our PIS, IS, and W&ES segments are the appropriate reporting units for testing goodwill impairment. To perform a goodwill impairment assessment, we perform an analysis to assess whether it is more likely than not that the fair value of the reporting unit exceeds its carrying value. If we determine that it is more likely than not that the carrying value of the reporting unit exceeds its fair value, we reduce the carrying value of goodwill and record a corresponding impairment expense. Accrued Payroll and Other Accrued payroll and other March 31, 2017 December 31, 2016 (in thousands) Accrued payroll $ 8,235 $ 5,594 Other 1,809 1,991 $ 10,044 $ 7,585 Foreign Currency Translation Our Unaudited Condensed Consolidated Financial Statements are reported U.S. dollars. We translate our Canadian dollar-denominated assets and liabilities into U.S. dollars at the exchange rate in effect at the balance sheet date. We translate our Canadian dollar-denominated revenues and expenses into U.S. dollars at the average exchange rate in effect during the period. We report gains and losses on foreign currency translation in other comprehensive income (loss). Our Unaudited Condensed Consolidated Balance Sheet at March 31, 2017 includes $2.5 million of accumulated other comprehensive loss accumulated other comprehensive loss Partners’ capital Subordination With the payment of the fourth quarter distribution and the fulfillment of other requirements associated with the termination of the subordination period, the Partnership emerged from subordination on February 14, 2017, converting the 5,913,000 subordinated units into common units on a one-for-one basis. New Accounting Standards In 2017, the Partnership adopted the following new accounting standards issued by the Financial Accounting Standards Board (“FASB”); The FASB issued Accounting Standards Update (“ASU”) 2016-09 – Compensation – Stock Compensation The FASB issued ASU 2017-04 – Intangibles – Goodwill and Other Other accounting guidance proposed by the FASB that may impact our Unaudited Condensed Consolidated Financial Statements, which we have not yet adopted include: The FASB issued ASU 2016-02 – Leases The FASB issued ASU 2014-09 – Revenue from Contracts with Customers

Impairments

Impairments	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Impairments	3. Impairments During the three months ended March 31, 2017, the largest customer of TIR-Canada, the Canadian subsidiary of our PIS segment, completed a bid process and selected different service providers for its inspection projects. During the three months ended March 31, 2017, pipeline inspection services to this customer accounted for approximately $12.9 million of revenue and $0.9 million of gross margin, which represented approximately 90% of the revenues and 90% of the gross margin of our Canadian operations (and approximately 20% of our consolidated revenues and 14% of our consolidated gross margin for the three months ended March 31, 2017). In consideration of the loss of this contract, we recorded impairments to the carrying values of certain intangible assets of $1.3 million during the three months ended March 31, 2017. Of this amount, $1.1 million related to customer relationships and $0.2 million related to trade names. Based on discounted cash flow calculations, which represent Level 3 non-recurring fair value adjustments, we concluded the fair value of the customer relationships and trade names was zero, and thus, have written off the full amount. We continue to perform inspection and integrity work for customers in Canada (including integrity work for the customer referred to above). During the three months ended March 31, 2017, we recorded an impairment of $0.7 million to the property, plant and equipment at one of our SWD facilities. We have temporarily shut down the operations at this facility in 2017 because of low volumes due to competition in the area and due to low levels of exploration and production activity near the facility. Because of the decline in revenues and the temporary shut down of the facility, we performed a discounted cash flow calculation, which represents a Level 3 non-recurring fair value adjustment, concluding that the fair value of the facility was limited to the fair value of the land. As such, we recorded an impairment to reduce the carrying value of the facility to $0.1 million at March 31, 2017, all of which is attributable to land. During the three months ended March 31, 2017, we recorded an impairment of $1.6 million to the goodwill of our Integrity Services segment. Revenues of this segment were lower than we had expected for the three months ended March 31, 2017, especially in March. In addition, for this segment, the level of bidding activity for work is typically high in March and April, once customers have finalized their budgets for the upcoming year. While we have won bids on a number of projects and our backlog has begun to improve, the improvement in the backlog has been slower than we had originally anticipated, and accordingly, in May, we revised downward our expectations of the near-term operating results of the segment. For our goodwill impairment assessment, we calculated an estimated fair value of the Integrity Services segment using a discounted cash flow analysis. We prepared two calculations of cash flows for the next twelve months, one of which represented our estimate of the high end of the range of probable cash flows and the other of which represented our estimate of the low range of probable cash flows. We estimated cash flows for the following four years assuming a 2% increase in each succeeding year, to account for estimated inflation, and calculated a terminal value using a Gordon Growth model. We then discounted the future cash flows at a discount rate of 18%. The mid-point of the estimated fair values produced by these two calculations indicated that a full impairment of the value of the goodwill of the Integrity Services segment was warranted. These calculations represent Level 3 non-recurring fair value measurements. If anticipated operating results in this segment do not meet expectations, it is possible that finite-lived intangibles may also become impaired in the future. In January 2017, a lightning strike at our Orla SWD facility initiated a fire that effectively destroyed the surface equipment at the facility. As a result, we wrote off the net book value of the surface equipment ($1.3 million) of the facility and recorded a receivable in prepaid expenses and other

Credit Agreement

Credit Agreement	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Credit Agreement	4. Credit Agreement We are party to a credit agreement (as amended, the “Credit Agreement”) that provides up to $200.0 million in borrowing capacity, subject to certain limitations. The Credit Agreement includes a working capital revolving credit facility (“Working Capital Facility”), which provides up to $75.0 million in borrowing capacity to fund working capital needs, and an acquisition revolving credit facility (“Acquisition Facility”), which provides up to $125.0 million in borrowing capacity to fund acquisitions and expansion projects. In addition, the Credit Agreement provides for an accordion feature that allows us to increase the availability under the facilities by an additional $125.0 million if lenders agree to increase their commitments. The Credit Agreement matures December 24, 2018. Outstanding borrowings at March 31, 2017 and December 31, 2016 under the Credit Agreement were as follows: March 31, 2017 December 31, 2016 (in thousands) Working Capital Facility $ 48,000 $ 48,000 Acquisition Facility 88,900 88,900 Total borrowings 136,900 136,900 Debt issuance costs (1,054 ) ( 1,201 ) Long-term debt $ 135,846 $ 135,699 The carrying value of our long-term debt approximates fair value, as the borrowings under the Credit Agreement are considered to be priced at market for debt instruments having similar terms and conditions (Level 2 of the fair value hierarchy). Borrowings under the Working Capital Facility are limited by a monthly borrowing base calculation as defined in the Credit Agreement. If, at any time, outstanding borrowings under the Working Capital Facility exceed our calculated borrowing base, a principal payment in the amount of the excess is due upon submission of the borrowing base calculation. Available borrowings under the Acquisition Facility may be limited by certain financial covenant ratios as defined in the Credit Agreement. The obligations under our Credit Agreement are secured by a first priority lien on substantially all of our assets. All borrowings under the Credit Agreement bear interest, at our option, on a leveraged based grid pricing at (i) a base rate plus a margin of 1.25% to 2.75% per annum (“Base Rate Borrowing”) or (ii) an adjusted LIBOR rate plus a margin of 2.25% to 3.75% per annum (“LIBOR Borrowings”). The applicable margin is determined based on the leverage ratio of the Partnership, as defined in the Credit Agreement. Generally, the interest rate on our Credit Agreement borrowings ranged between 3.90% and 4.73% for the three months ended March 31, 2017 and 3.54% and 4.19% for the three months ended March 31, 2016. Interest on Base Rate Borrowings is payable monthly. Interest on LIBOR Borrowings is paid upon maturity of the underlying LIBOR contract, but no less often than quarterly. Commitment fees are charged at a rate of 0.50% on any unused credit and are payable quarterly. Interest paid during the three months ended March 31, 2017 and 2016 was $1.6 million and $1.3 million, respectively, including commitment fees. Our Credit Agreement contains various customary affirmative and negative covenants and restrictive provisions. Our Credit Agreement also requires maintenance of certain financial covenants, including a combined total adjusted leverage ratio (as defined in our Credit Agreement) of not more than 4.0 to 1.0 and an interest coverage ratio (as defined in our Credit Agreement) of not less than 3.0 to 1.0. At March 31, 2017, our combined total adjusted leverage ratio was 3.47 to 1.0 and our interest coverage ratio was 3.68 to 1.0, pursuant to the Credit Agreement. Upon the occurrence and during the continuation of an event of default, subject to the terms and conditions of our Credit Agreement, the lenders may declare any outstanding principal of our Credit Agreement debt, together with accrued and unpaid interest, to be immediately due and payable and may exercise the other remedies set forth or referred to in our Credit Agreement. We were in compliance with all debt covenants as of March 31, 2017 and expect to remain in compliance with all of our financial debt covenants for the next twelve months following the filing of this Form 10-Q. Working capital borrowings, which are fully secured by our net working capital, are subject to a monthly borrowing base and are excluded from our debt compliance ratios. In addition, our Credit Agreement restricts our ability to make distributions on, or redeem or repurchase, our equity interests. However, we may make distributions of available cash so long as, both at the time of the distribution and after giving effect to the distribution, no default exists under our Credit Agreement, the borrowers and the guarantors are in compliance with the financial covenants, the borrowing base (which includes 100% of cash on hand) exceeds the amount of outstanding credit extensions under the Working Capital Facilities by at least $5.0 million, and at least $5.0 million in lender commitments are available to be drawn under the Working Capital Facility.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	5. Income Taxes The income tax expense (benefit) reported in our Unaudited Condensed Consolidated Statements of Operations for the three months ended March 31, 2017 and 2016 differs from the statutory tax rate of 35% due to the fact that, as a partnership, we are generally not subject to U.S. federal income taxes. Our income tax provision relates primarily to our corporate subsidiary that services public utility customers, which is subject to U.S. federal income taxes, our Canadian subsidiary, which is subject to Canadian income taxes, and to certain state income taxes, including the Texas franchise tax.

Equity Compensation

Equity Compensation	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity Compensation	6. Equity Compensation Our General Partner has adopted a long-term incentive plan (“LTIP”) that authorizes the issuance of up to 1,182,600 common units. Certain directors and employees of the Partnership have been awarded Phantom Restricted Units (“Units”) under the terms of the LTIP. The fair value of the awards is determined based on the quoted market value of the publicly-traded common units at each grant date, adjusted for certain discounts. Compensation expense is recorded on a straight-line basis over the vesting period of the grant. We recorded expense of $0.4 million and $0.3 million during the three months ended March 31, 2017 and 2016, respectively related to the Unit awards. The following table summarizes the LTIP Unit activity for the three months ended March 31, 2017 and 2016: Three Months Ended March 31, 2017 2016 Number Weighted Number Weighted Units at January 1 573,902 $ 9.86 361,698 $ 14.30 Units granted 245,331 $ 7.16 331,098 $ 6.33 Units vested and issued (26,366 ) $ 15.25 (8,208 ) $ 16.71 Units forfeited (9,328 ) $ 9.50 (14,165 ) $ 14.74 Units at March 31 783,539 $ 8.83 670,423 $ 10 .33 The majority of the awards vest in three tranches, with one-third of the units vesting three years from the grant date, one-third vesting four years from the grant date, and one-third vesting five years from the grant date. However, certain of the awards have different, and typically shorter, vesting periods. Two grants, totaling 77,495 units, vest three years from the grant dates, contingent upon the recipient meeting certain performance targets. Distributions are not paid on unvested Units during the vesting period. Total unearned compensation associated with the Unit awards was $4.9 million at March 31, 2017, and the awards had an average remaining life of 2.76 years.

Related-Party Transactions

Related-Party Transactions	3 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
Related-Party Transactions	7. Related-Party Transactions Omnibus Agreement We are party to an omnibus agreement with Holdings and other related parties. The omnibus agreement governs the following matters, among other things: ● our payment of a quarterly administrative fee in the amount of $1.0 million to Holdings, for providing certain partnership overhead services, including certain executive management services by certain officers of our General Partner, and payroll services for substantially all employees required to manage and operate our businesses. This fee also includes the incremental general and administrative expenses we incur as a result of being a publicly traded partnership. For the quarters ended March 31, 2017 and 2016, Holdings provided sponsor support to us by waiving payment of the quarterly administrative fee; ● our right of first offer on Holdings’ and its subsidiaries’ assets used in, and entities primarily engaged in, providing SWD and other water and environmental services; and ● indemnification of us by Holdings for certain environmental and other liabilities, including events and conditions associated with the operation of assets that occurred prior to the closing of the IPO and our obligation to indemnify Holdings for events and conditions associated with the operation of our assets that occur after the closing of the IPO and for environmental liabilities related to our assets to the extent Holdings is not required to indemnify us. So long as affiliates of Holdings control our General Partner, the omnibus agreement will remain in effect, unless we and Holdings agree to terminate it sooner. If affiliates of Holdings cease to control our General Partner, either party may terminate the omnibus agreement, provided that the indemnification obligations will remain in full force and effect in accordance with their terms. We and Holdings may agree to amend the omnibus agreement; however, amendments will also require the approval of the Conflicts Committee of our Board of Directors. Holdings incurred expenses of $0.9 million and $1.0 million on our behalf during the three months ended March 31, 2017 and 2016, respectively. These expenses are reported within general and administrative contribution from general partner Alati Arnegard, LLC We provide management services to a 25% owned entity, Alati Arnegard, LLC (“Arnegard”). Management fee revenue earned from Arnegard totaled $0.2 million for the three months ended March 31, 2017 and 2016. Accounts receivable from Arnegard were less than $0.1 million and $0.1 million at March 31, 2017 and December 31, 2016, respectively, and are included in trade accounts receivable, net

Earnings per Unit and Cash Dist

Earnings per Unit and Cash Distributions	3 Months Ended
	Mar. 31, 2017
Earnings Per Unit And Cash Distributions
Earnings per Unit and Cash Distributions	8. Earnings per Unit and Cash Distributions Our net income (loss) is attributable and allocable to several types of owners. Income attributable to noncontrolling interests represents 49% of the income of Brown and 51% of the income of CF Inspection. Income attributable to the general partner includes expenses incurred by Holdings and not charged to us. Income attributable to common and subordinated units represents the remaining net income (loss), after consideration of amounts attributable to noncontrolling interests and to the general partner; such amounts were allocated to common and subordinated units ratably based on the weighted-average number of such units outstanding during the relevant time period. In February 2017, all of the outstanding subordinated units converted to common units. Since the subordinated units did not share in the distribution of cash generated subsequent to December 31, 2016, we did not allocate any income or loss after that date to the subordinated units. Diluted net income (loss) per common and subordinated unit includes the dilutive impact of unvested unit awards granted as share-based compensation to employees and directors. Such awards had no dilutive effect during the three months ended March 31, 2017 and 2016, as we incurred net losses attributable to limited partners during those periods. The following table summarizes the cash distributions declared and paid to our limited partners since our IPO. Payment Date Per Unit Cash Total Cash Total Cash (in thousands) May 15, 2014 (b) $ 0.301389 $ 3,565 $ 2,264 August 14, 2014 0.396844 4,693 2,980 November 14, 2014 0.406413 4,806 3,052 Total 2014 Distributions 1.104646 13,064 8,296 February 14, 2015 0.406413 4,806 3,052 May 14, 2015 0.406413 4,808 3,053 August 14, 2015 0.406413 4,809 3,087 November 13, 2015 0.406413 4,809 3,092 Total 2015 Distributions 1.625652 19,232 12,284 February 12, 2016 0.406413 4,810 3,107 May 13, 2016 0.406413 4,812 3,099 August 12, 2016 0.406413 4,817 3,103 November 14, 2016 0.406413 4,819 3,105 Total 2016 Distributions 1.625652 19,258 12,414 February 13, 2017 0.406413 4,823 3,107 May 15, 2017 (c) 0.210000 2,495 1,606 0.616413 7,318 4,713 Total Distributions (through May 15, 2017 since IPO) $ 4.972363 $ 58,872 $ 37,707 (a) Approximately 64.4% of the Partnership’s outstanding units at March 31, 2017 were held by affiliates. (b) Distribution was pro-rated from the date of our IPO through March 31, 2014. (c) First quarter 2017 distribution was declared and will be paid in the second quarter of 2017.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. Commitments and Contingencies Security Deposits We have various performance obligations which are secured with short-term security deposits of $0.5 million at March 31, 2017 and December 31, 2016, included in prepaid expenses and other Employment Contract Commitments We have employment agreements with certain executives. These agreements provide for minimum annual compensation for specified terms, after which employment will continue on an “at will” basis. Certain agreements provide for severance payments in the event of specified termination of employment. At March 31, 2017, the aggregate commitment for future compensation and severance was approximately $0.9 million. Compliance Audit Contingencies Certain customer master service agreements (“MSA’s”) offer our customers the opportunity to perform periodic compliance audits, which include the examination of the accuracy of our invoices. Should our invoices be determined to be inconsistent with the MSA, the MSA’s may provide the customer the right to receive a credit or refund for any overcharges identified. At any given time, we may have multiple audits ongoing. At March 31, 2017, the Partnership had an estimated liability of $0.1 million recorded for such contingencies. Legal Proceedings On July 3, 2014, a group of former minority shareholders of Tulsa Inspection Resources, Inc. (“TIR Inc.”, the predecessor of the TIR Entities), formerly an Oklahoma corporation, filed a civil action in the United States District Court for the Northern District of Oklahoma against TIR LLC, members of TIR LLC, and certain affiliates of TIR LLC’s members. TIR LLC is the successor in interest to TIR Inc., resulting from a merger between the entities. The former shareholders of TIR Inc. claim that they did not receive sufficient value for their shares and are seeking compensatory and punitive damages. We believe that the possibility of the Partnership incurring material losses as a result of this action is remote. In addition, the Partnership anticipates no disruption in its business operations related to this action. In September 2015, Flatland Resources I, LLC and Flatland Resources II, LLC, two of our management services customers (under common ownership) initiated a civil action in the District Court for the McKenzie County District of the State of North Dakota against CES LLC. The customers claimed that CES LLC breached the management agreements and interfered with their business relationships, and sought to rescind the management agreements and recover any damages. In the first quarter of 2017, CES received a cash payment and other consideration and the parties settled the matter and dismissed all associated claims. Internal Revenue Service Audit In January 2016, we received notice from the Internal Revenue Service (“IRS”) that conveyed its intent to audit the consolidated income tax return of one of our predecessor entities for the 2012 tax year. Although this audit is not yet complete, we believe, based on correspondence from the IRS, that any adjustments related to this income tax audit should not be material. Additionally, based on the terms of our omnibus agreement with Holdings, Holdings would indemnify us for certain liabilities (including income tax liabilities) associated with the operation of assets that occurred prior to the closing of our IPO should any liabilities arise as a result of these audits. Because of this, we believe that the possibility of incurring material losses as a result of this IRS audit is remote.

Reportable Segments

Reportable Segments	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Reportable Segments	10. Reportable Segments Our operations consist of three reportable segments: (i) Pipeline Inspection Services (“PIS”), (ii) Integrity Services (“IS”) and (iii) Water and Environmental Services (“W&ES”). PIS – IS W&ES – Other The following tables show operating income (loss) by reportable segment and a reconciliation of segment operating income (loss) to net loss before income tax expense. PIS IS W&ES Other Total (in thousands) Three months ended March 31, 2017 Revenue $ 62,148 $ 696 $ 1,878 $ — $ 64,722 Costs of services 56,601 904 888 — 58,393 Gross margin 5,547 (208 ) 990 — 6,329 General and administrative 3,254 446 218 1,192 5,110 Depreciation, amortization and accretion 599 157 415 — 1,171 Impairments 1,329 1,581 688 — 3,598 Operating income (loss) $ 365 $ (2,392 ) $ (331 ) $ (1,192 ) (3,550 ) Interest expense, net (1,709 ) Other, net 45 Net loss before income tax expense $ (5,214 ) Three months ended March 31, 2016 Revenue $ 66,709 $ 4,258 $ 2,507 $ — $ 73,474 Costs of services 60,844 3,732 1,138 — 65,714 Gross margin 5,865 526 1,369 — 7,760 General and administrative 3,440 991 556 1,202 6,189 Depreciation, amortization and accretion 617 159 449 — 1,225 Operating income (loss) $ 1,808 $ (624 ) $ 364 $ (1,202 ) 346 Interest expense, net (1,618 ) Other, net 23 Net loss before income tax expense $ (1,249 ) Total Assets March 31, 2017 $ 130,988 $ 9,396 $ 29,361 $ (7,785 ) $ 161,960 December 31, 2016 $ 124,840 $ 12,079 $ 38,141 $ (7,548 ) $ 167,512

Condensed Consolidating Financi

Condensed Consolidating Financial Information	3 Months Ended
	Mar. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Information	11. Condensed Consolidating Financial Information The following financial information reflects consolidating financial information of the Partnership and its wholly owned guarantor subsidiaries and non-guarantor subsidiaries for the periods indicated. The information is presented in accordance with the requirements of Rule 3-10 under the SEC’s Regulation S-X. The financial information may not necessarily be indicative of financial position, results of operations, or cash flows had the guarantor subsidiaries or non-guarantor subsidiaries operated as independent entities. The Partnership has not presented separate financial and narrative information for each of the guarantor subsidiaries or non-guarantor subsidiaries because it believes such financial and narrative information would not provide any additional information that would be material in evaluating the sufficiency of the guarantor subsidiaries and non-guarantor subsidiaries. The Partnership anticipates issuing debt securities that will be fully and unconditionally guaranteed by the guarantor subsidiaries. These debt securities will be jointly and severally guaranteed by the guarantor subsidiaries. There are no restrictions on the Partnership’s ability to obtain cash dividends or other distributions of funds from the guarantor subsidiaries. Condensed Consolidating Balance Sheet As of March 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 695 $ 21,196 $ 2,888 $ — $ 24,779 Trade accounts receivable, net — 31,073 8,882 (572 ) 39,383 Accounts receivable - affiliates — 11,042 — (11,042 ) — Prepaid expenses and other — 2,450 43 (38 ) 2,455 Total current assets 695 65,761 11,813 (11,652 ) 66,617 Property and equipment: Property and equipment, at cost — 16,592 3,092 — 19,684 Less: Accumulated depreciation — 6,239 1,198 — 7,437 Total property and equipment, net — 10,353 1,894 — 12,247 Intangible assets, net — 23,310 4,273 — 27,583 Goodwill — 53,913 1,416 — 55,329 Investment in subsidiaries 21,755 (2,868 ) — (18,887 ) — Notes receivable - affiliates — 13,631 — (13,631 ) — Other assets — 174 10 — 184 Total assets $ 22,450 $ 164,274 $ 19,406 $ (44,170 ) $ 161,960 LIABILITIES AND OWNERS’ EQUITY Current liabilities: Accounts payable $ — $ 1,201 $ 174 $ (591 ) $ 784 Accounts payable - affiliates 8,906 — 5,363 (11,042 ) 3,227 Accrued payroll and other 38 8,825 1,200 (19 ) 10,044 Income taxes payable — 923 77 — 1,000 Total current liabilities 8,944 10,949 6,814 (11,652 ) 15,055 Long-term debt (1,054 ) 131,400 5,500 — 135,846 Notes payable - affiliates — — 13,631 (13,631 ) — Asset retirement obligations — 161 — — 161 Total liabilities 7,890 142,510 25,945 (25,283 ) 151,062 Owners’ equity: Total partners’ capital 10,683 17,887 (6,539 ) (15,010 ) 7,021 Non-controlling interests 3,877 3,877 — (3,877 ) 3,877 Total owners’ equity 14,560 21,764 (6,539 ) (18,887 ) 10,898 Total liabilities and owners’ equity $ 22,450 $ 164,274 $ 19,406 $ (44,170 ) $ 161,960 Condensed Consolidating Balance Sheet As of December 31, 2016 (in thousands) Parent Guarantors Non- Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 695 $ 20,251 $ 5,747 $ — $ 26,693 Trade accounts receivable, net — 33,046 6,125 (689 ) 38,482 Accounts receivable - affiliates — 12,622 — (12,622 ) — Prepaid expenses and other — 996 46 — 1,042 Total current assets 695 66,915 11,918 (13,311 ) 66,217 Property and equipment: Property and equipment, at cost — 19,366 3,093 — 22,459 Less: Accumulated depreciation — 6,798 1,042 — 7,840 Total property and equipment, net — 12,568 2,051 — 14,619 Intangible assets, net — 23,875 5,749 — 29,624 Goodwill — 53,914 2,989 — 56,903 Investment in subsidiaries 29,454 (417 ) — (29,037 ) — Notes receivable - affiliates — 13,662 — (13,662 ) — Other assets — 139 10 — 149 Total assets $ 30,149 $ 170,656 $ 22,717 $ (56,010 ) $ 167,512 LIABILITIES AND OWNERS’ EQUITY Current liabilities: Accounts payable $ — $ 1,653 $ 712 $ (675 ) $ 1,690 Accounts payable - affiliates 8,860 — 5,400 (12,622 ) 1,638 Accrued payroll and other 15 7,082 503 (15 ) 7,585 Income taxes payable — 967 44 — 1,011 Total current liabilities 8,875 9,702 6,659 (13,312 ) 11,924 Long-term debt (1,201 ) 131,400 5,500 — 135,699 Notes payable - affiliates — — 13,662 (13,662 ) — Deferred tax liabilities — 8 354 — 362 Asset retirement obligations — 139 — — 139 Total liabilities 7,674 141,249 26,175 (26,974 ) 148,124 Owners’ equity: Total partners’ capital 17,425 24,357 (3,458 ) (23,986 ) 14,338 Non-controlling interests 5,050 5,050 — (5,050 ) 5,050 Total owners’ equity 22,475 29,407 (3,458 ) (29,036 ) 19,388 Total liabilities and owners’ equity $ 30,149 $ 170,656 $ 22,717 $ (56,010 ) $ 167,512 Condensed Consolidating Statement of Operations For the Three Months Ended March 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ — $ 49,669 $ 16,420 $ (1,367 ) $ 64,722 Costs of services — 44,099 15,661 (1,367 ) 58,393 Gross margin — 5,570 759 — 6,329 Operating costs and expense: General and administrative 1,192 3,014 904 — 5,110 Depreciation, amortization and accretion — 995 176 — 1,171 Impairments — 688 2,910 — 3,598 Operating income (loss) (1,192 ) 873 (3,231 ) — (3,550 ) Other income (expense): Equity earnings (loss) in subsidiaries (1,667 ) (2,498 ) — 4,165 — Interest expense, net (225 ) (1,288 ) (196 ) — (1,709 ) Other, net — 37 8 — 45 Net income (loss) before income tax benefit (3,084 ) (2,876 ) (3,419 ) 4,165 (5,214 ) Income tax benefit — (44 ) (249 ) — (293 ) Net income (loss) (3,084 ) (2,832 ) (3,170 ) 4,165 (4,921 ) Net loss attributable to non-controlling interests — (1,165 ) — — (1,165 ) Net income (loss) attributable to controlling interests (3,084 ) (1,667 ) (3,170 ) 4,165 (3,756 ) Net loss attributable to general partner (921 ) — — — (921 ) Net income (loss) attributable to limited partners $ (2,163 ) $ (1,667 ) $ (3,170 ) $ 4,165 $ (2,835 ) Condensed Consolidating Statement of Operations For the Three Months Ended March 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ — $ 62,172 $ 13,884 $ (2,582 ) $ 73,474 Costs of services — 55,431 12,865 (2,582 ) 65,714 Gross margin — 6,741 1,019 — 7,760 Operating costs and expense: General and administrative 1,202 3,578 1,409 — 6,189 Depreciation, amortization and accretion — 1,038 187 — 1,225 Impairments — — — — — Operating income (loss) (1,202 ) 2,125 (577 ) — 346 Other income (expense): Equity earnings (loss) in subsidiaries 468 (749 ) — 281 — Interest expense, net (218 ) (1,191 ) (209 ) — (1,618 ) Other, net — 19 4 — 23 Net income (loss) before income tax expense (952 ) 204 (782 ) 281 (1,249 ) Income tax expense — 103 9 — 112 Net income (loss) (952 ) 101 (791 ) 281 (1,361 ) Net loss attributable to non-controlling interests — (367 ) — — (367 ) Net income (loss) attributable to controlling interests (952 ) 468 (791 ) 281 (994 ) Net loss attributable to general partner (968 ) — — — (968 ) Net income (loss) attributable to limited partners $ 16 $ 468 $ (791 ) $ 281 $ (26 ) Condensed Consolidating Statement of Comprehensive Income (Loss) For the Three Months Ended March 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ (3,084 ) $ (2,832 ) $ (3,170 ) $ 4,165 $ (4,921 ) Other comprehensive income - Foreign currency translation — (57 ) 118 — 61 Comprehensive income (loss) $ (3,084 ) $ (2,889 ) $ (3,052 ) $ 4,165 $ (4,860 ) Comprehensive (loss) attributable to non-controlling interests — (1,165 ) — — (1,165 ) Comprehensive (loss) attributable to general partner (921 ) — — — (921 ) Comprehensive income (loss) attributable to controlling interests $ (2,163 ) $ (1,724 ) $ (3,052 ) $ 4,165 $ (2,774 ) Condensed Consolidating Statement of Comprehensive Income (Loss) For the Three Months Ended March 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ (952 ) $ 101 $ (791 ) $ 281 $ (1,361 ) Other comprehensive income – Foreign currency translation — 192 396 — 588 Comprehensive income (loss) $ (952 ) $ 293 $ (395 ) $ 281 $ (773 ) Comprehensive loss attributable to non-controlling interests — (367 ) — — (367 ) Comprehensive loss attributable to general partner (968 ) — — — (968 ) Comprehensive income (loss) attributable to controlling interests $ 16 $ 660 $ (395 ) $ 281 $ 562 Condensed Consolidating Statement of Cash Flows For the Three Months Ended March 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (3,084 ) $ (2,832 ) $ (3,170 ) $ 4,165 $ (4,921 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion — 1,122 311 — 1,433 Impairments — 688 2,910 — 3,598 Gain (loss) on asset disposal — 11 — — 11 Interest expense from debt issuance cost amortization 146 — — — 146 Equity-based compensation expense 357 — — — 357 Equity in earnings of investee — (34 ) — — (34 ) Equity earnings in subsidiaries 1,667 2,498 — (4,165 ) — Deferred tax benefit, net — (8 ) (348 ) — (356 ) Non-cash allocated expenses 921 — — — 921 Changes in assets and liabilities: Trade accounts receivable — 1,973 (2,711 ) (117 ) (855 ) Receivables from affiliates — 1,555 — (1,555 ) — Prepaid expenses and other — (120 ) (6 ) (19 ) (145 ) Accounts payable and accrued payroll and other 70 1,291 155 1,691 3,207 Income taxes payable — (44 ) 33 — (11 ) Net cash provided by (used in) operating activities 77 6,100 (2,826 ) — 3,351 Investing activities: Proceeds from fixed asset disposals — 2 — — 2 Purchases of property and equipment — (298 ) — — (298 ) Net cash used in investing activities — (296 ) — — (296 ) Financing activities: Taxes paid related to net share settlement of equity-based compensation (77 ) — — — (77 ) Distributions from subsidiaries 4,823 (4,815 ) (8 ) — — Distributions to limited partners (4,823 ) — — — (4,823 ) Distributions to non-controlling members — — (8 ) — (8 ) Net cash provided by (used in) financing activities (77 ) (4,815 ) (16 ) — (4,908 ) Effects of exchange rates on cash — (44 ) (17 ) — (61 ) Net increase (decrease) in cash and cash equivalents — 945 (2,859 ) — (1,914 ) Cash and cash equivalents, beginning of period 695 20,251 5,747 — 26,693 Cash and cash equivalents, end of period $ 695 $ 21,196 $ 2,888 $ — $ 24,779 Condensed Consolidating Statement of Cash Flows For the Three Months Ended March 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (952 ) $ 101 $ (791 ) $ 281 $ (1,361 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion — 1,119 314 — 1,433 Interest expense from debt issuance cost amortization 140 — — — 140 Equity-based compensation expense 317 — — — 317 Equity in earnings of investee — (17 ) — — (17 ) Distributions from investee — 63 — — 63 Equity earnings in subsidiaries (468 ) 749 — (281 ) — Deferred tax expense, net — — 36 — 36 Non-cash allocated expenses 968 — — — 968 Changes in assets and liabilities: Trade accounts receivable — 13,298 (83 ) (5,654 ) 7,561 Prepaid expenses and other (115 ) 263 28 158 334 Accounts payable and accrued payroll and other (61 ) (5,196 ) 1,125 5,461 1,329 Income taxes payable — 69 75 35 179 Net cash provided by (used in) operating activities (171 ) 10,449 704 — 10,982 Investing activities: Purchases of property and equipment — (407 ) (89 ) — (496 ) Net cash used in investing activities — (407 ) (89 ) — (496 ) Financing activities: Repayments of long-term debt — (4,000 ) — — (4,000 ) Distributions from subsidiaries 4,810 (4,810 ) — — — Distributions to limited partners (4,810 ) — — — (4,810 ) Distributions to non-controlling members — 383 (750 ) — (367 ) Net cash used in financing activities — (8,427 ) (750 ) — (9,177 ) Effects of exchange rates on cash — 192 199 — 391 Net increase (decrease) in cash and cash equivalents (171 ) 1,807 64 — 1,700 Cash and cash equivalents, beginning of period 378 19,570 4,202 — 24,150 Cash and cash equivalents, end of period $ 207 $ 21,377 $ 4,266 $ — $ 25,850 Non-cash items: Changes in accounts payable excluded from capital expenditures $ — $ 13 $ 54 $ — $ 67

Basis of Presentation and Sum19

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Unaudited Condensed Consolidated Financial Statements as of March 31, 2017 and for the three months ended March 31, 2017 and 2016 include our accounts and those of our controlled subsidiaries. Investments over which we exercise significant influence, but do not control, are accounted for using the equity method of accounting. All significant intercompany transactions and account balances have been eliminated in consolidation. The Unaudited Condensed Consolidated Balance Sheet at December 31, 2016 is derived from audited financial statements. The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Unaudited Condensed Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the consolidated financial position and consolidated results of operations for the interim periods presented. Such adjustments consist only of normal recurring items, unless otherwise disclosed herein. Accordingly, the Unaudited Condensed Consolidated Financial Statements do not include all of the information and notes required by GAAP for complete consolidated financial statements. However, we believe that the disclosures made are adequate to make the information not misleading. These interim Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited financial statements as of and for the year ended December 31, 2016 included in our Form 10-K. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year.
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements The preparation of the Unaudited Condensed Consolidated Financial Statements in conformity with GAAP requires 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.
Accounts Receivable and Allowance for Bad Debts	Accounts Receivable and Allowance for Bad Debts We grant unsecured credit to customers under normal industry standards and terms, and have established policies and procedures that allow for an evaluation of each customer's creditworthiness. The Partnership determines allowances for bad debts based on management's assessment of the creditworthiness of the customers. Trade receivables are written off against the allowance when deemed uncollectible. Recoveries of previously written off trade receivables are recorded when cash is received. During the quarter ended March 31, 2017, we received $0.3 million on accounts receivable previously written off which we recorded as a reduction to general and administrative expense
Income Taxes	Income Taxes As a limited partnership, we generally are not subject to federal, state, or local income taxes. The tax on our net income is generally borne by the individual partners. Net income (loss) for financial statement purposes may differ significantly from taxable income (loss) of the partners as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under our partnership agreement. The aggregated difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined because information regarding each partner’s tax attributes is not available to us. The income of Tulsa Inspection Resources – Canada, ULC, our Canadian subsidiary, is taxable in Canada. Tulsa Inspection Resources – PUC, LLC, a subsidiary of our PIS segment that performs pipeline inspection services for utility customers, and Brown Integrity – PUC, LLC, a 51% owned subsidiary, have elected to be taxed as corporations for U.S. federal income tax purposes, and therefore these subsidiaries are subject to U.S. federal and state income tax. The amounts recognized as income tax expense, income taxes payable, and deferred tax liabilities in our Unaudited Condensed Consolidated Financial Statements represent the Canadian and U.S. taxes referred to above, as well as partnership-level taxes levied by various states, most notably franchise taxes assessed by the state of Texas. As a publicly-traded partnership, we are subject to a statutory requirement that 90% of our total gross income classify as “qualifying income” (as defined by the Internal Revenue Code, related Treasury Regulations, and Internal Revenue Service pronouncements), determined on a calendar year basis. If our qualifying income does not meet this statutory requirement, we could be taxed as a corporation for federal and state income tax purposes. Our income has met the statutory qualifying income requirement for each year since our IPO.
Noncontrolling Interest	Noncontrolling Interest We own a 51% interest in Brown Integrity, LLC (“Brown”) and a 49% interest in CF Inspection Management, LLC (“CF Inspection”). The accounts of these subsidiaries are included in our Unaudited Condensed Consolidated Financial Statements. The portion of the net income (loss) of these entities that is attributable to outside owners is reported in net income (loss) attributable to noncontrolling interest noncontrolling interests
Property and Equipment	Property and Equipment Property and equipment consists of land, land and leasehold improvements, buildings, facilities, wells and related equipment, computer and office equipment, and vehicles. We record property and equipment at cost. Costs of renewals and improvements that substantially extend the useful lives of the assets are capitalized. Maintenance and repairs are expensed as incurred. We depreciate property and equipment on a straight-line basis over the estimated useful lives of the assets. Upon retirement or disposition of an asset, we remove the cost and related accumulated depreciation from the balance sheet and report the resulting gain or loss, if any, in the Unaudited Condensed Consolidated Statement of Operations. We review property and equipment for impairment whenever events or circumstances indicate that the asset group to which they relate may be impaired. To perform an impairment assessment, we first determine whether the cash flows expected to be generated from the asset group exceed the carrying value of the asset group. If such estimated cash flows do not exceed the carrying value of the asset group, we reduce the carrying value of the asset group to its fair value and record a corresponding impairment loss.
Identifiable Intangible Assets	Identifiable Intangible Assets Our intangible assets consist primarily of customer relationships, trade names, and our database of inspectors. We recorded these intangible assets as part of our accounting for the acquisitions of businesses, and we amortize these assets on a straight-line basis over their estimated useful lives, which typically range from 5 – 20 years. We review our intangible assets for impairment whenever events or circumstances indicate that the asset group to which they relate may be impaired. To perform an impairment assessment, we first determine whether the cash flows expected to be generated from the asset group exceed the carrying value of the asset group. If such estimated cash flows do not exceed the carrying value of the asset group, we reduce the carrying values of the assets to their fair values and record a corresponding impairment loss.
Goodwill	Goodwill Goodwill is not amortized, but is subject to an annual review for impairment on November 1 (or at other dates if events or changes in circumstances indicate that the carrying value of goodwill may be impaired) at a reporting unit level. The reporting units used to evaluate and measure goodwill for impairment are determined primarily from the manner in which the business is managed or operated. We have determined that our PIS, IS, and W&ES segments are the appropriate reporting units for testing goodwill impairment. To perform a goodwill impairment assessment, we perform an analysis to assess whether it is more likely than not that the fair value of the reporting unit exceeds its carrying value. If we determine that it is more likely than not that the carrying value of the reporting unit exceeds its fair value, we reduce the carrying value of goodwill and record a corresponding impairment expense.
Accrued Payroll and Other	Accrued Payroll and Other Accrued payroll and other March 31, 2017 December 31, 2016 (in thousands) Accrued payroll $ 8,235 $ 5,594 Other 1,809 1,991 $ 10,044 $ 7,585
Foreign Currency Translation	Foreign Currency Translation Our Unaudited Condensed Consolidated Financial Statements are reported U.S. dollars. We translate our Canadian dollar-denominated assets and liabilities into U.S. dollars at the exchange rate in effect at the balance sheet date. We translate our Canadian dollar-denominated revenues and expenses into U.S. dollars at the average exchange rate in effect during the period. We report gains and losses on foreign currency translation in other comprehensive income (loss). Our Unaudited Condensed Consolidated Balance Sheet at March 31, 2017 includes $2.5 million of accumulated other comprehensive loss accumulated other comprehensive loss Partners’ capital
Subordination	Subordination With the payment of the fourth quarter distribution and the fulfillment of other requirements associated with the termination of the subordination period, the Partnership emerged from subordination on February 14, 2017, converting the 5,913,000 subordinated units into common units on a one-for-one basis.
New Accounting Standards	New Accounting Standards In 2017, the Partnership adopted the following new accounting standards issued by the Financial Accounting Standards Board (“FASB”); The FASB issued Accounting Standards Update (“ASU”) 2016-09 – Compensation – Stock Compensation The FASB issued ASU 2017-04 – Intangibles – Goodwill and Other Other accounting guidance proposed by the FASB that may impact our Unaudited Condensed Consolidated Financial Statements, which we have not yet adopted include: The FASB issued ASU 2016-02 – Leases The FASB issued ASU 2014-09 – Revenue from Contracts with Customers

Basis of Presentation and Sum20

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2017
Basis Of Presentation And Summary Of Significant Accounting Policies Tables
Schedule of accrued payroll and other	Accrued payroll and other March 31, 2017 December 31, 2016 (in thousands) Accrued payroll $ 8,235 $ 5,594 Other 1,809 1,991 $ 10,044 $ 7,585

Credit Agreement (Tables)

Credit Agreement (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule of outstanding borrowings	Outstanding borrowings at March 31, 2017 and December 31, 2016 under the Credit Agreement were as follows: March 31, 2017 December 31, 2016 (in thousands) Working Capital Facility $ 48,000 $ 48,000 Acquisition Facility 88,900 88,900 Total borrowings 136,900 136,900 Debt issuance costs (1,054 ) ( 1,201 ) Long-term debt $ 135,846 $ 135,699

Equity Compensation (Tables)

Equity Compensation (Tables)	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of share-based compensation	The following table summarizes the LTIP Unit activity for the three months ended March 31, 2017 and 2016: Three Months Ended March 31, 2017 2016 Number Weighted Number Weighted Units at January 1 573,902 $ 9.86 361,698 $ 14.30 Units granted 245,331 $ 7.16 331,098 $ 6.33 Units vested and issued (26,366 ) $ 15.25 (8,208 ) $ 16.71 Units forfeited (9,328 ) $ 9.50 (14,165 ) $ 14.74 Units at March 31 783,539 $ 8.83 670,423 $ 10.33

Earnings per Unit and Cash Di23

Earnings per Unit and Cash Distributions (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Unit And Cash Distributions Tables
Schedule of cash distributions declared and paid by the Partnership	The following table summarizes the cash distributions declared and paid to our limited partners since our IPO. Payment Date Per Unit Cash Total Cash Total Cash (in thousands) May 15, 2014 (b) $ 0.301389 $ 3,565 $ 2,264 August 14, 2014 0.396844 4,693 2,980 November 14, 2014 0.406413 4,806 3,052 Total 2014 Distributions 1.104646 13,064 8,296 February 14, 2015 0.406413 4,806 3,052 May 14, 2015 0.406413 4,808 3,053 August 14, 2015 0.406413 4,809 3,087 November 13, 2015 0.406413 4,809 3,092 Total 2015 Distributions 1.625652 19,232 12,284 February 12, 2016 0.406413 4,810 3,107 May 13, 2016 0.406413 4,812 3,099 August 12, 2016 0.406413 4,817 3,103 November 14, 2016 0.406413 4,819 3,105 Total 2016 Distributions 1.625652 19,258 12,414 February 13, 2017 0.406413 4,823 3,107 May 15, 2017 (c) 0.210000 2,495 1,606 0.616413 7,318 4,713 Total Distributions (through May 15, 2017 since IPO) $ 4.972363 $ 58,872 $ 37,707 (a) Approximately 64.4% of the Partnership’s outstanding units at March 31, 2017 were held by affiliates. (b) Distribution was pro-rated from the date of our IPO through March 31, 2014. (c) First quarter 2017 distribution was declared and will be paid in the second quarter of 2017.

Reportable Segments (Tables)

Reportable Segments (Tables)	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Schedule of segment operating income and reconciliation to net income	The following tables show operating income (loss) by reportable segment and a reconciliation of segment operating income (loss) to net loss before income tax expense. PIS IS W&ES Other Total (in thousands) Three months ended March 31, 2017 Revenue $ 62,148 $ 696 $ 1,878 $ — $ 64,722 Costs of services 56,601 904 888 — 58,393 Gross margin 5,547 (208 ) 990 — 6,329 General and administrative 3,254 446 218 1,192 5,110 Depreciation, amortization and accretion 599 157 415 — 1,171 Impairments 1,329 1,581 688 — 3,598 Operating income (loss) $ 365 $ (2,392 ) $ (331 ) $ (1,192 ) (3,550 ) Interest expense, net (1,709 ) Other, net 45 Net loss before income tax expense $ (5,214 ) Three months ended March 31, 2016 Revenue $ 66,709 $ 4,258 $ 2,507 $ — $ 73,474 Costs of services 60,844 3,732 1,138 — 65,714 Gross margin 5,865 526 1,369 — 7,760 General and administrative 3,440 991 556 1,202 6,189 Depreciation, amortization and accretion 617 159 449 — 1,225 Operating income (loss) $ 1,808 $ (624 ) $ 364 $ (1,202 ) 346 Interest expense, net (1,618 ) Other, net 23 Net loss before income tax expense $ (1,249 ) Total Assets March 31, 2017 $ 130,988 $ 9,396 $ 29,361 $ (7,785 ) $ 161,960 December 31, 2016 $ 124,840 $ 12,079 $ 38,141 $ (7,548 ) $ 167,512

Condensed Consolidating Finan25

Condensed Consolidating Financial Information (Tables)	3 Months Ended
	Mar. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of condensed consolidating balance sheet	Condensed Consolidating Balance Sheet As of March 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 695 $ 21,196 $ 2,888 $ — $ 24,779 Trade accounts receivable, net — 31,073 8,882 (572 ) 39,383 Accounts receivable - affiliates — 11,042 — (11,042 ) — Prepaid expenses and other — 2,450 43 (38 ) 2,455 Total current assets 695 65,761 11,813 (11,652 ) 66,617 Property and equipment: Property and equipment, at cost — 16,592 3,092 — 19,684 Less: Accumulated depreciation — 6,239 1,198 — 7,437 Total property and equipment, net — 10,353 1,894 — 12,247 Intangible assets, net — 23,310 4,273 — 27,583 Goodwill — 53,913 1,416 — 55,329 Investment in subsidiaries 21,755 (2,868 ) — (18,887 ) — Notes receivable - affiliates — 13,631 — (13,631 ) — Other assets — 174 10 — 184 Total assets $ 22,450 $ 164,274 $ 19,406 $ (44,170 ) $ 161,960 LIABILITIES AND OWNERS’ EQUITY Current liabilities: Accounts payable $ — $ 1,201 $ 174 $ (591 ) $ 784 Accounts payable - affiliates 8,906 — 5,363 (11,042 ) 3,227 Accrued payroll and other 38 8,825 1,200 (19 ) 10,044 Income taxes payable — 923 77 — 1,000 Total current liabilities 8,944 10,949 6,814 (11,652 ) 15,055 Long-term debt (1,054 ) 131,400 5,500 — 135,846 Notes payable - affiliates — — 13,631 (13,631 ) — Asset retirement obligations — 161 — — 161 Total liabilities 7,890 142,510 25,945 (25,283 ) 151,062 Owners’ equity: Total partners’ capital 10,683 17,887 (6,539 ) (15,010 ) 7,021 Non-controlling interests 3,877 3,877 — (3,877 ) 3,877 Total owners’ equity 14,560 21,764 (6,539 ) (18,887 ) 10,898 Total liabilities and owners’ equity $ 22,450 $ 164,274 $ 19,406 $ (44,170 ) $ 161,960 Condensed Consolidating Balance Sheet As of December 31, 2016 (in thousands) Parent Guarantors Non- Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 695 $ 20,251 $ 5,747 $ — $ 26,693 Trade accounts receivable, net — 33,046 6,125 (689 ) 38,482 Accounts receivable - affiliates — 12,622 — (12,622 ) — Prepaid expenses and other — 996 46 — 1,042 Total current assets 695 66,915 11,918 (13,311 ) 66,217 Property and equipment: Property and equipment, at cost — 19,366 3,093 — 22,459 Less: Accumulated depreciation — 6,798 1,042 — 7,840 Total property and equipment, net — 12,568 2,051 — 14,619 Intangible assets, net — 23,875 5,749 — 29,624 Goodwill — 53,914 2,989 — 56,903 Investment in subsidiaries 29,454 (417 ) — (29,037 ) — Notes receivable - affiliates — 13,662 — (13,662 ) — Other assets — 139 10 — 149 Total assets $ 30,149 $ 170,656 $ 22,717 $ (56,010 ) $ 167,512 LIABILITIES AND OWNERS’ EQUITY Current liabilities: Accounts payable $ — $ 1,653 $ 712 $ (675 ) $ 1,690 Accounts payable - affiliates 8,860 — 5,400 (12,622 ) 1,638 Accrued payroll and other 15 7,082 503 (15 ) 7,585 Income taxes payable — 967 44 — 1,011 Total current liabilities 8,875 9,702 6,659 (13,312 ) 11,924 Long-term debt (1,201 ) 131,400 5,500 — 135,699 Notes payable - affiliates — — 13,662 (13,662 ) — Deferred tax liabilities — 8 354 — 362 Asset retirement obligations — 139 — — 139 Total liabilities 7,674 141,249 26,175 (26,974 ) 148,124 Owners’ equity: Total partners’ capital 17,425 24,357 (3,458 ) (23,986 ) 14,338 Non-controlling interests 5,050 5,050 — (5,050 ) 5,050 Total owners’ equity 22,475 29,407 (3,458 ) (29,036 ) 19,388 Total liabilities and owners’ equity $ 30,149 $ 170,656 $ 22,717 $ (56,010 ) $ 167,512
Schedule of condensed consolidating statement of operations	Condensed Consolidating Statement of Operations For the Three Months Ended March 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ — $ 49,669 $ 16,420 $ (1,367 ) $ 64,722 Costs of services — 44,099 15,661 (1,367 ) 58,393 Gross margin — 5,570 759 — 6,329 Operating costs and expense: General and administrative 1,192 3,014 904 — 5,110 Depreciation, amortization and accretion — 995 176 — 1,171 Impairments — 688 2,910 — 3,598 Operating income (loss) (1,192 ) 873 (3,231 ) — (3,550 ) Other income (expense): Equity earnings (loss) in subsidiaries (1,667 ) (2,498 ) — 4,165 — Interest expense, net (225 ) (1,288 ) (196 ) — (1,709 ) Other, net — 37 8 — 45 Net income (loss) before income tax benefit (3,084 ) (2,876 ) (3,419 ) 4,165 (5,214 ) Income tax benefit — (44 ) (249 ) — (293 ) Net income (loss) (3,084 ) (2,832 ) (3,170 ) 4,165 (4,921 ) Net loss attributable to non-controlling interests — (1,165 ) — — (1,165 ) Net income (loss) attributable to controlling interests (3,084 ) (1,667 ) (3,170 ) 4,165 (3,756 ) Net loss attributable to general partner (921 ) — — — (921 ) Net income (loss) attributable to limited partners $ (2,163 ) $ (1,667 ) $ (3,170 ) $ 4,165 $ (2,835 ) Condensed Consolidating Statement of Operations For the Three Months Ended March 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ — $ 62,172 $ 13,884 $ (2,582 ) $ 73,474 Costs of services — 55,431 12,865 (2,582 ) 65,714 Gross margin — 6,741 1,019 — 7,760 Operating costs and expense: General and administrative 1,202 3,578 1,409 — 6,189 Depreciation, amortization and accretion — 1,038 187 — 1,225 Impairments — — — — — Operating income (loss) (1,202 ) 2,125 (577 ) — 346 Other income (expense): Equity earnings (loss) in subsidiaries 468 (749 ) — 281 — Interest expense, net (218 ) (1,191 ) (209 ) — (1,618 ) Other, net — 19 4 — 23 Net income (loss) before income tax expense (952 ) 204 (782 ) 281 (1,249 ) Income tax expense — 103 9 — 112 Net income (loss) (952 ) 101 (791 ) 281 (1,361 ) Net loss attributable to non-controlling interests — (367 ) — — (367 ) Net income (loss) attributable to controlling interests (952 ) 468 (791 ) 281 (994 ) Net loss attributable to general partner (968 ) — — — (968 ) Net income (loss) attributable to limited partners $ 16 $ 468 $ (791 ) $ 281 $ (26 )
Schedule of condensed consolidating statement of comprehensive income (loss)	Condensed Consolidating Statement of Comprehensive Income (Loss) For the Three Months Ended March 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ (3,084 ) $ (2,832 ) $ (3,170 ) $ 4,165 $ (4,921 ) Other comprehensive income - Foreign currency translation — (57 ) 118 — 61 Comprehensive income (loss) $ (3,084 ) $ (2,889 ) $ (3,052 ) $ 4,165 $ (4,860 ) Comprehensive (loss) attributable to non-controlling interests — (1,165 ) — — (1,165 ) Comprehensive (loss) attributable to general partner (921 ) — — — (921 ) Comprehensive income (loss) attributable to controlling interests $ (2,163 ) $ (1,724 ) $ (3,052 ) $ 4,165 $ (2,774 ) Condensed Consolidating Statement of Comprehensive Income (Loss) For the Three Months Ended March 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ (952 ) $ 101 $ (791 ) $ 281 $ (1,361 ) Other comprehensive income – Foreign currency translation — 192 396 — 588 Comprehensive income (loss) $ (952 ) $ 293 $ (395 ) $ 281 $ (773 ) Comprehensive loss attributable to non-controlling interests — (367 ) — — (367 ) Comprehensive loss attributable to general partner (968 ) — — — (968 ) Comprehensive income (loss) attributable to controlling interests $ 16 $ 660 $ (395 ) $ 281 $ 562
Schedule of condensed consolidating statement of cash flows	Condensed Consolidating Statement of Cash Flows For the Three Months Ended March 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (3,084 ) $ (2,832 ) $ (3,170 ) $ 4,165 $ (4,921 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion — 1,122 311 — 1,433 Impairments — 688 2,910 — 3,598 Gain (loss) on asset disposal — 11 — — 11 Interest expense from debt issuance cost amortization 146 — — — 146 Equity-based compensation expense 357 — — — 357 Equity in earnings of investee — (34 ) — — (34 ) Equity earnings in subsidiaries 1,667 2,498 — (4,165 ) — Deferred tax benefit, net — (8 ) (348 ) — (356 ) Non-cash allocated expenses 921 — — — 921 Changes in assets and liabilities: Trade accounts receivable — 1,973 (2,711 ) (117 ) (855 ) Receivables from affiliates — 1,555 — (1,555 ) — Prepaid expenses and other — (120 ) (6 ) (19 ) (145 ) Accounts payable and accrued payroll and other 70 1,291 155 1,691 3,207 Income taxes payable — (44 ) 33 — (11 ) Net cash provided by (used in) operating activities 77 6,100 (2,826 ) — 3,351 Investing activities: Proceeds from fixed asset disposals — 2 — — 2 Purchases of property and equipment — (298 ) — — (298 ) Net cash used in investing activities — (296 ) — — (296 ) Financing activities: Taxes paid related to net share settlement of equity-based compensation (77 ) — — — (77 ) Distributions from subsidiaries 4,823 (4,815 ) (8 ) — — Distributions to limited partners (4,823 ) — — — (4,823 ) Distributions to non-controlling members — — (8 ) — (8 ) Net cash provided by (used in) financing activities (77 ) (4,815 ) (16 ) — (4,908 ) Effects of exchange rates on cash — (44 ) (17 ) — (61 ) Net increase (decrease) in cash and cash equivalents — 945 (2,859 ) — (1,914 ) Cash and cash equivalents, beginning of period 695 20,251 5,747 — 26,693 Cash and cash equivalents, end of period $ 695 $ 21,196 $ 2,888 $ — $ 24,779 Condensed Consolidating Statement of Cash Flows For the Three Months Ended March 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (952 ) $ 101 $ (791 ) $ 281 $ (1,361 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion — 1,119 314 — 1,433 Interest expense from debt issuance cost amortization 140 — — — 140 Equity-based compensation expense 317 — — — 317 Equity in earnings of investee — (17 ) — — (17 ) Distributions from investee — 63 — — 63 Equity earnings in subsidiaries (468 ) 749 — (281 ) — Deferred tax expense, net — — 36 — 36 Non-cash allocated expenses 968 — — — 968 Changes in assets and liabilities: Trade accounts receivable — 13,298 (83 ) (5,654 ) 7,561 Prepaid expenses and other (115 ) 263 28 158 334 Accounts payable and accrued payroll and other (61 ) (5,196 ) 1,125 5,461 1,329 Income taxes payable — 69 75 35 179 Net cash provided by (used in) operating activities (171 ) 10,449 704 — 10,982 Investing activities: Purchases of property and equipment — (407 ) (89 ) — (496 ) Net cash used in investing activities — (407 ) (89 ) — (496 ) Financing activities: Repayments of long-term debt — (4,000 ) — — (4,000 ) Distributions from subsidiaries 4,810 (4,810 ) — — — Distributions to limited partners (4,810 ) — — — (4,810 ) Distributions to non-controlling members — 383 (750 ) — (367 ) Net cash used in financing activities — (8,427 ) (750 ) — (9,177 ) Effects of exchange rates on cash — 192 199 — 391 Net increase (decrease) in cash and cash equivalents (171 ) 1,807 64 — 1,700 Cash and cash equivalents, beginning of period 378 19,570 4,202 — 24,150 Cash and cash equivalents, end of period $ 207 $ 21,377 $ 4,266 $ — $ 25,850 Non-cash items: Changes in accounts payable excluded from capital expenditures $ — $ 13 $ 54 $ — $ 67

Organization and Operations (De

Organization and Operations (Details Narrative)	3 Months Ended
	Mar. 31, 2017Number
Member interest as percentage in managed wells	25.00%
North Dakota [Member]
Number of commercial saltwater disposal facilities	8
Texas [Member]
Number of commercial saltwater disposal facilities	2

Basis of Presentation and Sum27

Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Threshold for nontaxation	90.00%
Accumulated other comprehensive loss	$ (2,477)	$ (2,538)
Subordinated Units [Member]
Description of conversion	With the payment of the fourth quarter distribution and the fulfillment of other requirements associated with the termination of the subordination period, the Partnership emerged from subordination on February 14, 2017, converting the 5,913,000 subordinated units into common units on a one-for-one basis.
Conversion ratio	100.00%
Units converted	(5,913,000)
Common Units [Member]
Units converted	5,913,000
Minimum [Member]
Finite-lived intangible asset, useful life	5 years
Maximum [Member]
Finite-lived intangible asset, useful life	20 years
Brown Integrity, LLC [Member]
Subsidiary ownership interest	51.00%
CF Inspection Management, LLC [Member]
Subsidiary ownership interest	49.00%
Pipeline Inspection [Member] | PUC, LLC [Member]
Subsidiary ownership interest	51.00%

Basis of Presentation and Sum28

Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Accrued payroll	$ 8,235	$ 5,594
Other	1,809	1,991
[us-gaap:AccruedLiabilitiesCurrent]	$ 10,044	$ 7,585

Impairments (Details Narrative)

Impairments (Details Narrative) - USD ($) $ in Thousands	May 12, 2017	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Revenue		$ 64,722	$ 73,474
Gross margin		6,329	7,760
Carry value of facility		$ 19,684		$ 22,459
Revenue Concentration [Member]
Concentration percentage		20.00%
Gross Margin Concentration [Member]
Concentration percentage		14.00%
Canadian Operations [Member] | Revenue Concentration [Member]
Concentration percentage		90.00%
Canadian Operations [Member] | Gross Margin Concentration [Member]
Concentration percentage		90.00%
Water and Environmental Services [Member]
Revenue		$ 1,878	2,507
Gross margin		990	1,369
Impairment of property, plant and equipment		700
Carry value of facility		100
Water and Environmental Services [Member] | Orla SWD Facility [Member]
Write-off of facility due to fire		(1,300)
Insurance settlement receivable		1,300
Pipeline Inspection [Member]
Revenue		62,148	66,709
Gross margin		5,547	5,865
Impairment of intangible assets		1,300
Pipeline Inspection [Member] | Customer Relationships [Member]
Impairment of intangible assets		1,100
Pipeline Inspection [Member] | Trade Names [Member]
Impairment of intangible assets		200
Pipeline Inspection [Member] | TIR-Canada [Member]
Revenue		12,900
Gross margin		900
Integrity Services [Member]
Revenue		696	4,258
Gross margin		(208)	$ 526
Impairment of goodwill		$ 1,600
Subsequent Event [Member] | Water and Environmental Services [Member] | Orla SWD Facility [Member]
Proceeds from insurance receivable	$ 1,600

Credit Agreement (Details Narra

Credit Agreement (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Line of credit facility, maximum borrowing capacity	$ 200,000
Line of credit facility additional borrowings	$ 125,000
Description of interest rate	(i) a base rate plus a margin of 1.25% to 2.75% per annum (“Base Rate Borrowing”) or (ii) an adjusted LIBOR rate plus a margin of 2.25% to 3.75% per annum (“LIBOR Borrowings”).
Line of credit facility, commitment fee percentage	0.50%
Interest paid, net	$ 1,600	$ 1,300
Debt covenant total adjusted leverage ratio maximum	4
Debt covenant interest coverage ratio minimum	3
Total adjusted leverage ratio	3.47
Interest coverage ratio	3.68
Line of credit facility minimum extended available borrowing capacity	$ 5,000
Amount borrowing base must exceed outstanding balance of working capital revolving credit facility	$ 5,000
Minimum [Member]
Debt instrument, interest rate, effective percentage	3.90%	3.54%
Maximum [Member]
Debt instrument, interest rate, effective percentage	4.73%	4.19%
Working Capital Facility [Member]
Line of credit facility, capacity available for trade purchases	$ 75,000
Acquisition Facility [Member]
Line of credit facility, capacity available for specific purpose other than for trade purchases	$ 125,000

Credit Agreement (Details)

Credit Agreement (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Line of credit, gross	$ 136,900	$ 136,900
Debt issuance costs	1,054	1,201
Long-term debt	135,846	135,699
Working Capital Facility [Member]
Line of credit, gross	48,000	48,000
Acquisition Facility [Member]
Line of credit, gross	$ 88,900	$ 88,900

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	3 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Statutory tax rate	35.00%

Equity Compensation (Details Na

Equity Compensation (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Share-based compensation expense	$ 357	$ 317
Long Term Incentive Plan [Member]
Shares authorized under plan	1,182,600
Share-based compensation expense	$ 400	$ 300
Number of units which have specific performance vesting terms	77,495
Vesting terms of units with specific performance vesting terms	vest three years from the grant dates, contingent upon the recipient meeting certain performance targets
Compensation cost not yet recognized	$ 4,900
Period for recognition of compensation cost	2 years 9 months 4 days
Long Term Incentive Plan [Member] | Tranche One [Member]
Percentage of awards vesting	33.33%
Vesting period	3 years
Long Term Incentive Plan [Member] | Tranche Two [Member]
Percentage of awards vesting	33.33%
Vesting period	4 years
Long Term Incentive Plan [Member] | Tranche Three [Member]
Percentage of awards vesting	33.33%
Vesting period	5 years

Equity Compensation (Details)

Equity Compensation (Details) - $ / shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Units at beginning	573,902	361,698
Units granted	245,331	331,098
Units vested and issued	(26,366)	(8,208)
Units forfeited	(9,328)	(14,165)
Units at ending	783,539	670,423
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Units at beginning	$ 9.86	$ 14.30
Units granted	7.16	6.33
Units vested and issued	15.25	16.71
Units forfeited	9.50	14.74
Units at ending	$ 8.83	$ 10.33

Related-Party Transactions (Det

Related-Party Transactions (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Alati Arnegard LLC [Member]
Subsidiary ownership interest	25.00%
Management fee revenue from related parties	$ 200	$ 200
Accounts receivable from related parties	100		$ 100
General Partner [Member] | Omnibus Agreement [Member]
Quarterly administrative fee due to related parties	1,000
Incurred expenses by Holdings on our behalf	$ 900	$ 1,000

Earnings per Unit and Cash Di36

Earnings per Unit and Cash Distributions (Details Narrative)	3 Months Ended
	Mar. 31, 2017
Percentage of partnership units held by affiliates	64.40%
Brown Integrity, LLC [Member]
Percentage of income attributable to noncontrolling interests	49.00%
CF Inspection Management, LLC [Member]
Percentage of income attributable to noncontrolling interests	51.00%

Earnings per Unit and Cash Di37

Earnings per Unit and Cash Distributions (Details) - USD ($) $ / shares in Units, $ in Thousands		May 15, 2017	Feb. 13, 2017	Nov. 14, 2016	Aug. 12, 2016	May 13, 2016	Feb. 12, 2016	Nov. 13, 2015	Aug. 14, 2015	May 14, 2015	Feb. 14, 2015	Nov. 14, 2014	Aug. 14, 2014	May 15, 2014	[1]	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	May 15, 2017
Per Unit Cash Distribution (in dollars per share)			$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.396844	$ 0.301389		$ 0.616413	$ 1.625652	$ 1.625652	$ 1.104646	$ 4.972363
Total Cash Distribution			$ 4,823	$ 4,819	$ 4,817	$ 4,812	$ 4,810	$ 4,809	$ 4,809	$ 4,808	$ 4,806	$ 4,806	$ 4,693	$ 3,565		$ 7,318	$ 19,258	$ 19,232	$ 13,064	$ 58,872
Subsequent Event [Member]
Per Unit Cash Distribution (in dollars per share)	[2]	$ 0.210000
Total Cash Distribution	[2]	$ 2,495
Affiliated Entity [Member]
Total Cash Distribution	[3]		$ 3,107	$ 3,105	$ 3,103	$ 3,099	$ 3,107	$ 3,092	$ 3,087	$ 3,053	$ 3,052	$ 3,052	$ 2,980	$ 2,264		$ 4,713	$ 12,414	$ 12,284	$ 8,296	$ 37,707
Affiliated Entity [Member] | Subsequent Event [Member]
Total Cash Distribution	[3]	$ 1,606
[1]	Distribution was pro-rated from the date of our IPO through March 31, 2014.
[2]	First quarter 2017 distribution was declared and will be paid in the second quarter of 2017.
[3]	Approximately 64.4% of the Partnership's outstanding units at March 31, 2017 were held by affiliates.

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
TIR Litigation [Member]
Complaint filing date	Jul. 3, 2014
Plantiff name	a group of former minority shareholders of Tulsa Inspection Resources, Inc. (“TIR Inc.”, the predecessor of the TIR Entities)
Defendant names	TIR LLC, members of TIR LLC, and certain affiliates of TIR LLC’s members
Complaint description	The former shareholders of TIR Inc. claim that they did not receive sufficient value for their shares in the TIR Merger and are seeking rescission of the TIR Merger or, alternatively, compensatory and punitive damages.
Partnership status in case	The Partnership is not named as a defendant in this civil action.
Domicile of litigation	United States District Court for the Northern District of Oklahoma
CES Litigation [Member]
Complaint filing date	Sep. 30, 2015
Plantiff name	Flatland Resources I, LLC and Flatland Resources II, LLC
Defendant names	CES LLC
Complaint description	The customers claim that CES LLC breached the management agreements and interfered with their business relationships, and seek to rescind the management agreements and recover any damages.
Domicile of litigation	District Court for the McKenzie County District of the State of North Dakota
Description of litigation resolution	In the first quarter of 2017, CES received a cash payment and other consideration and the parties settled the matter and dismissed all associated claims.
Performance Obligation Collateral [Member]
Security deposits kept as collateral	$ 500	$ 500
Employment Contract Commitments [Member]
Loss contingency	900
Compliance Audit Contingencies [Member]
Loss contingency	$ 100

Reportable Segments (Details Na

Reportable Segments (Details Narrative)	3 Months Ended
	Mar. 31, 2017Number
Number of reportable segments	3
Water and Environmental Services [Member]
Number of commercial saltwater disposal facilities	10
Number of facilities, equity owned	1

Reportable Segments (Details)

Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017		Mar. 31, 2016		Dec. 31, 2016
Revenues	$ 64,722		$ 73,474
Costs of services	58,393		65,714
Gross margin	6,329		7,760
General and administrative	5,110		6,189
Depreciation, amortization and accretion	1,224		1,225
Impairments	3,598
Operating income (loss)	(3,550)		346
Interest expense, net	(1,709)		(1,618)
Other, net	45		23
Net loss before income tax expense	(5,214)		(1,249)
Total assets	161,960				$ 167,512
Pipeline Inspection [Member]
Revenues	62,148		66,709
Costs of services	56,601		60,844
Gross margin	5,547		5,865
General and administrative	3,254		3,440
Depreciation, amortization and accretion	599		617
Impairments	1,329
Operating income (loss)	365		1,808
Total assets	130,988				124,840
Integrity Services [Member]
Revenues	696		4,258
Costs of services	904		3,732
Gross margin	(208)		526
General and administrative	446		991
Depreciation, amortization and accretion	157		159
Impairments	1,581
Operating income (loss)	(2,392)		(624)
Total assets	9,396				12,079
Water and Environmental Services [Member]
Revenues	1,878		2,507
Costs of services	888		1,138
Gross margin	990		1,369
General and administrative	218		556
Depreciation, amortization and accretion	(415)		449
Impairments	688
Operating income (loss)	(331)		364
Total assets	29,361				38,141
Other Segments [Member]
General and administrative	1,192	[1]	1,202	[2]
Operating income (loss)	(1,192)		$ (1,202)
Total assets	$ (7,785)				$ (7,548)
[1]	Amount includes $3.8 million of administrative charges under the omnibus agreement previously charged to the PIS and W&ES segments.
[2]	Amount includes $0.6 million of administrative charges under the omnibus agreement previously charged to the PIS and W&ES segments.

Condensed Consolidating Finan41

Condensed Consolidating Financial Information (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 24,779	$ 26,693	$ 25,850	$ 24,150
Trade accounts receivable, net	39,383	38,482
Prepaid expenses and other	2,455	1,042
Total current assets	66,617	66,217
Property and equipment:
Property and equipment, at cost	19,684	22,459
Less: Accumulated depreciation	7,437	7,840
Total property and equipment, net	12,247	14,619
Intangible assets, net	27,583	29,624
Goodwill	55,329	56,903
Other assets	184	149
Total assets	161,960	167,512
Current liabilities:
Accounts payable	784	1,690
Accounts payable - affiliates	3,227	1,638
Accrued payroll and other	10,044	7,585
Income taxes payable	1,000	1,011
Total current liabilities	15,055	11,924
Long-term debt	135,846	135,699
Deferred tax liabilities		362
Asset retirement obligations	161	139
Total liabilities	151,062	148,124
Owners' equity:
Total partners' capital	7,021	14,338
Non-controlling interests	3,877	5,050
Total owners' equity	10,898	19,388
Total liabilities and owners' equity	161,960	167,512
Eliminations [Member]
Current assets:
Trade accounts receivable, net	(572)	(689)
Accounts receivable - affiliates	(11,042)	(12,622)
Prepaid expenses and other	(38)
Total current assets	(11,652)	(13,311)
Property and equipment:
Investment in subsidiaries	(18,887)	(29,037)
Notes receivable - affiliates	(13,631)	(13,662)
Total assets	(44,170)	(56,010)
Current liabilities:
Accounts payable	(591)	(675)
Accounts payable - affiliates	(11,042)	(12,622)
Accrued payroll and other	(19)	(15)
Total current liabilities	(11,652)	(13,312)
Notes payable - affiliates	(13,631)	(13,662)
Total liabilities	(25,283)	(26,974)
Owners' equity:
Total partners' capital	(15,010)	(23,986)
Non-controlling interests	(3,877)	(5,050)
Total owners' equity	(18,887)	(29,036)
Total liabilities and owners' equity	(44,170)	(56,010)
Parent Company [Member]
Current assets:
Cash and cash equivalents	695	695	207	378
Total current assets	695	695
Property and equipment:
Investment in subsidiaries	21,755	29,454
Total assets	22,450	30,149
Current liabilities:
Accounts payable - affiliates	8,906	8,860
Accrued payroll and other	38	15
Total current liabilities	8,944	8,875
Long-term debt	(1,054)	(1,201)
Total liabilities	7,890	7,674
Owners' equity:
Total partners' capital	10,683	17,425
Non-controlling interests	3,877	5,050
Total owners' equity	14,560	22,475
Total liabilities and owners' equity	22,450	30,149
Guarantors [Member]
Current assets:
Cash and cash equivalents	21,196	20,251	21,377	19,570
Trade accounts receivable, net	31,073	33,046
Accounts receivable - affiliates	11,042	12,622
Prepaid expenses and other	2,450	996
Total current assets	65,761	66,915
Property and equipment:
Property and equipment, at cost	16,592	19,366
Less: Accumulated depreciation	6,239	6,798
Total property and equipment, net	10,353	12,568
Intangible assets, net	23,310	23,875
Goodwill	53,913	53,914
Investment in subsidiaries	(2,868)	(417)
Notes receivable - affiliates	13,631	13,662
Other assets	174	139
Total assets	164,274	170,656
Current liabilities:
Accounts payable	1,201	1,653
Accrued payroll and other	8,825	7,082
Income taxes payable	923	967
Total current liabilities	10,949	9,702
Long-term debt	131,400	131,400
Deferred tax liabilities		8
Asset retirement obligations	161	139
Total liabilities	142,510	141,249
Owners' equity:
Total partners' capital	17,887	24,357
Non-controlling interests	3,877	5,050
Total owners' equity	21,764	29,407
Total liabilities and owners' equity	164,274	170,656
Non-Guarantors [Member]
Current assets:
Cash and cash equivalents	2,888	5,747	$ 4,266	$ 4,202
Trade accounts receivable, net	8,882	6,125
Prepaid expenses and other	43	46
Total current assets	11,813	11,918
Property and equipment:
Property and equipment, at cost	3,092	3,093
Less: Accumulated depreciation	1,198	1,042
Total property and equipment, net	1,894	2,051
Intangible assets, net	4,273	5,749
Goodwill	1,416	2,989
Other assets	10	10
Total assets	19,406	22,717
Current liabilities:
Accounts payable	174	712
Accounts payable - affiliates	5,363	5,400
Accrued payroll and other	1,200	503
Income taxes payable	77	44
Total current liabilities	6,814	6,659
Long-term debt	5,500	5,500
Notes payable - affiliates	13,631	13,662
Deferred tax liabilities		354
Total liabilities	25,945	26,175
Owners' equity:
Total partners' capital	(6,539)	(3,458)
Total owners' equity	(6,539)	(3,458)
Total liabilities and owners' equity	$ 19,406	$ 22,717

Condensed Consolidating Finan42

Condensed Consolidating Financial Information (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenues	$ 64,722	$ 73,474
Costs of services	58,393	65,714
Gross margin	6,329	7,760
Operating costs and expense:
General and administrative	5,110	6,189
Depreciation, amortization and accretion	1,171	1,225
Impairments	3,598
Operating income (loss)	(3,550)	346
Other income (expense):
Interest expense, net	(1,709)	(1,618)
Other, net	45	23
Net income (loss) before income tax expense	(5,214)	(1,249)
Income tax benefit	(293)	112
Net income (loss)	(4,921)	(1,361)
Net loss attributable to non-controlling interests	(1,165)	(367)
Net income (loss) attributable to controlling interests	(3,756)	(994)
Net (loss) attributable to general partner	(921)	(968)
Net income (loss) attributable to limited partners	(2,835)	(26)
Eliminations [Member]
Revenues	(1,367)	(2,582)
Costs of services	(1,367)	(2,582)
Other income (expense):
Equity earnings (loss) in subsidiaries	4,165	281
Net income (loss) before income tax expense	4,165	281
Net income (loss)	4,165	281
Net income (loss) attributable to controlling interests	4,165	281
Net income (loss) attributable to limited partners	4,165	281
Parent Company [Member]
Operating costs and expense:
General and administrative	1,192	1,202
Operating income (loss)	(1,192)	(1,202)
Other income (expense):
Equity earnings (loss) in subsidiaries	(1,667)	468
Interest expense, net	(225)	(218)
Net income (loss) before income tax expense	(3,084)	(952)
Net income (loss)	(3,084)	(952)
Net income (loss) attributable to controlling interests	(3,084)	(952)
Net (loss) attributable to general partner	(921)	(968)
Net income (loss) attributable to limited partners	(2,163)	16
Guarantors [Member]
Revenues	49,669	62,172
Costs of services	44,099	55,431
Gross margin	5,570	6,741
Operating costs and expense:
General and administrative	3,014	3,578
Depreciation, amortization and accretion	995	1,038
Impairments	688
Operating income (loss)	873	2,125
Other income (expense):
Equity earnings (loss) in subsidiaries	(2,498)	(749)
Interest expense, net	(1,288)	(1,191)
Other, net	37	19
Net income (loss) before income tax expense	(2,876)	204
Income tax benefit	(44)	103
Net income (loss)	(2,832)	101
Net loss attributable to non-controlling interests	(1,165)	(367)
Net income (loss) attributable to controlling interests	(1,667)	468
Net income (loss) attributable to limited partners	(1,667)	468
Non-Guarantors [Member]
Revenues	16,420	13,884
Costs of services	15,661	12,865
Gross margin	759	1,019
Operating costs and expense:
General and administrative	904	1,409
Depreciation, amortization and accretion	176	187
Impairments	2,910
Operating income (loss)	(3,231)	(577)
Other income (expense):
Interest expense, net	(196)	(209)
Other, net	8	4
Net income (loss) before income tax expense	(3,419)	(782)
Income tax benefit	(249)	9
Net income (loss)	(3,170)	(791)
Net income (loss) attributable to controlling interests	(3,170)	(791)
Net income (loss) attributable to limited partners	$ (3,170)	$ (791)

Condensed Consolidating Finan43

Condensed Consolidating Financial Information (Details 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Net income (loss)	$ (4,921)	$ (1,361)
Other comprehensive income -
Foreign currency translation	61	588
Comprehensive income (loss)	(4,860)	(773)
Comprehensive loss attributable to non-controlling interests	(1,165)	(367)
Comprehensive loss attributable to general partner	(921)	(968)
Comprehensive income (loss) attributable to controlling interests	(2,774)	562
Eliminations [Member]
Net income (loss)	4,165	281
Other comprehensive income -
Comprehensive income (loss)	4,165	281
Comprehensive income (loss) attributable to controlling interests	4,165	281
Parent Company [Member]
Net income (loss)	(3,084)	(952)
Other comprehensive income -
Comprehensive income (loss)	(3,084)	(952)
Comprehensive loss attributable to general partner	(921)	(968)
Comprehensive income (loss) attributable to controlling interests	(2,163)	16
Guarantors [Member]
Net income (loss)	(2,832)	101
Other comprehensive income -
Foreign currency translation	(57)	192
Comprehensive income (loss)	(2,889)	293
Comprehensive loss attributable to non-controlling interests	(1,165)	(367)
Comprehensive income (loss) attributable to controlling interests	(1,724)	660
Non-Guarantors [Member]
Net income (loss)	(3,170)	(791)
Other comprehensive income -
Foreign currency translation	118	396
Comprehensive income (loss)	(3,052)	(395)
Comprehensive income (loss) attributable to controlling interests	$ (3,052)	$ (395)

Condensed Consolidating Finan44

Condensed Consolidating Financial Information (Details 3) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Operating activities:
Net income (loss)	$ (4,921)	$ (1,361)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation, amortization and accretion	1,433	1,433
Impairments	3,598
Gain (loss) on asset disposal	11
Interest expense from debt issuance cost amortization	146	140
Equity-based compensation expense	357	317
Equity in earnings of investee	(34)	(17)
Distributions from investee		63
Deferred tax expense (benefit), net	(356)	36
Non-cash allocated expenses	921	968
Changes in assets and liabilities:
Trade accounts receivable	(855)	7,561
Prepaid expenses and other	(145)	334
Accounts payable and accrued payroll and other	3,207	1,329
Income taxes payable	(11)	179
Net cash provided by (used in) operating activities	3,351	10,982
Investing activities:
Proceeds from fixed asset disposals	2
Purchases of property and equipment	(298)	(496)
Net cash used in investing activities	(296)	(496)
Financing activities:
Taxes paid related to net share settlement of equity-based compensation	(77)
Repayments of long-term debt		(4,000)
Distributions to limited partners	(4,823)	(4,810)
Distributions to non-controlling members	(8)	(367)
Net cash used in financing activities	(4,908)	(9,177)
Effect of exchange rates on cash	(61)	391
Net increase (decrease) in cash and cash equivalents	(1,914)	1,700
Cash and cash equivalents, beginning of period	26,693	24,150
Cash and cash equivalents, end of period	24,779	25,850
Non-cash items:
Change in accounts payable excluded from capital expenditures		67
Eliminations [Member]
Operating activities:
Net income (loss)	4,165	281
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Equity earnings in subsidiaries	(4,165)	(281)
Changes in assets and liabilities:
Trade accounts receivable	(117)	(5,654)
Receivables from affiliates	(1,555)
Prepaid expenses and other	(19)	158
Accounts payable and accrued payroll and other	1,691	5,461
Income taxes payable		35
Parent Company [Member]
Operating activities:
Net income (loss)	(3,084)	(952)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Interest expense from debt issuance cost amortization	146	140
Equity-based compensation expense	357	317
Equity earnings in subsidiaries	1,667	(468)
Non-cash allocated expenses	921	968
Changes in assets and liabilities:
Prepaid expenses and other		(115)
Accounts payable and accrued payroll and other	70	(61)
Net cash provided by (used in) operating activities	77	(171)
Financing activities:
Taxes paid related to net share settlement of equity-based compensation	(77)
Distributions from subsidiaries	4,823	4,810
Distributions to limited partners	(4,823)	(4,810)
Net cash used in financing activities	(77)
Net increase (decrease) in cash and cash equivalents		(171)
Cash and cash equivalents, beginning of period	695	378
Cash and cash equivalents, end of period	695	207
Guarantors [Member]
Operating activities:
Net income (loss)	(2,832)	101
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation, amortization and accretion	1,122	1,119
Impairments	688
Gain (loss) on asset disposal	11
Equity in earnings of investee	(34)	(17)
Distributions from investee		63
Equity earnings in subsidiaries	2,498	749
Deferred tax expense (benefit), net	(8)
Changes in assets and liabilities:
Trade accounts receivable	1,973	13,298
Receivables from affiliates	1,555
Prepaid expenses and other	(120)	263
Accounts payable and accrued payroll and other	1,291	(5,196)
Income taxes payable	(44)	69
Net cash provided by (used in) operating activities	6,100	10,449
Investing activities:
Proceeds from fixed asset disposals	2
Purchases of property and equipment	(298)	(407)
Net cash used in investing activities	(296)	(407)
Financing activities:
Repayments of long-term debt		(4,000)
Distributions from subsidiaries	(4,815)	(4,810)
Distributions to non-controlling members		383
Net cash used in financing activities	(4,815)	(8,427)
Effect of exchange rates on cash	(44)	192
Net increase (decrease) in cash and cash equivalents	945	1,807
Cash and cash equivalents, beginning of period	20,251	19,570
Cash and cash equivalents, end of period	21,196	21,377
Non-cash items:
Change in accounts payable excluded from capital expenditures		13
Non-Guarantors [Member]
Operating activities:
Net income (loss)	(3,170)	(791)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation, amortization and accretion	311	314
Impairments	2,910
Deferred tax expense (benefit), net	(348)	36
Changes in assets and liabilities:
Trade accounts receivable	(2,711)	(83)
Prepaid expenses and other	(6)	28
Accounts payable and accrued payroll and other	155	1,125
Income taxes payable	33	75
Net cash provided by (used in) operating activities	(2,826)	704
Investing activities:
Purchases of property and equipment		(89)
Net cash used in investing activities		(89)
Financing activities:
Distributions from subsidiaries	(8)
Distributions to non-controlling members	(8)	(750)
Net cash used in financing activities	(16)	(750)
Effect of exchange rates on cash	(17)	199
Net increase (decrease) in cash and cash equivalents	(2,859)	64
Cash and cash equivalents, beginning of period	5,747	4,202
Cash and cash equivalents, end of period	$ 2,888	4,266
Non-cash items:
Change in accounts payable excluded from capital expenditures		$ 54