Cypress Environmental Partners (CELPQ) 10-K 23 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 16, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Cypress Energy Partners, L.P.
Entity Central Index Key	1,587,246
Document Type	10-K
Trading Symbol	CELP
Document Period End Date	Dec. 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 Public Float			$ 31,607,624
Entity Common Stock, Shares Outstanding		11,906,464
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 24,508	$ 26,693
Trade accounts receivable, net	41,693	38,482
Prepaid expenses and other	2,294	1,042
Assets held for sale	2,172
Total current assets	70,667	66,217
Property and equipment:
Property and equipment, at cost	22,700	22,459
Less:Accumulated depreciation	9,312	7,840
Total property and equipment, net	13,388	14,619
Intangible assets, net	25,477	29,624
Goodwill	53,435	56,903
Other assets	236	149
Total assets	163,203	167,512
Current liabilities:
Accounts payable	3,757	1,690
Accounts payable - affiliates	3,173	1,638
Accrued payroll and other	9,109	7,585
Liabilities held for sale	97
Income taxes payable	646	1,011
Current portion of long-term debt (Note 6)	136,293
Total current liabilities	153,075	11,924
Long-term debt		135,699
Deferred tax liabilities		362
Asset retirement obligations	143	139
Total liabilities	153,218	148,124
Commitments and contingencies - Note 12
Partners' capital:
General partner	(25,876)	(25,876)
Accumulated other comprehensive loss	(2,677)	(2,538)
Total partners' capital	6,061	14,338
Non - controlling interests	3,924	5,050
Total owners' equity	9,985	19,388
Total liabilities and owners' equity	163,203	167,512
Common Units [Member]
Partners' capital:
Common units (11,889,958 and 5,945,348 units outstanding at December 31, 2017 and 2016, respectively); Subordinated units (5,913,000 units outstanding at December 31, 2016)	34,614	(7,722)
Total owners' equity	$ 34,614	(7,722)
Subordinated Units [Member]
Partners' capital:
Common units (11,889,958 and 5,945,348 units outstanding at December 31, 2017 and 2016, respectively); Subordinated units (5,913,000 units outstanding at December 31, 2016)		50,474
Total owners' equity		$ 50,474

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2017	Dec. 31, 2016
Common Units [Member]
Partner's capital, units outstanding (in shares)	11,889,958	5,945,348
Subordinated Units [Member]
Partner's capital, units outstanding (in shares)		5,913,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues	$ 286,342	$ 297,997	$ 371,191
Costs of services	252,739	262,517	326,261
Gross margin	33,603	35,480	44,930
Operating costs and expense:
General and administrative	21,055	21,853	23,795
Depreciation, amortization and accretion	4,443	4,861	5,427
Impairments	3,598	10,530	6,645
Gain on asset disposals, net	(570)
Operating income (loss)	5,077	(1,764)	9,063
Other income (expense):
Interest expense, net	(7,335)	(6,559)	(5,656)
Foreign currency gains	732
Other, net	199	356	1,136
Net income (loss) before income tax expense	(1,327)	(7,967)	4,543
Income tax expense	596	1,195	452
Net income (loss)	(1,923)	(9,162)	4,091
Net income (loss) attributable to non-controlling interests	(1,110)	(4,499)	599
Net income (loss) attributable to partners / controlling interests	(813)	(4,663)	3,492
Net loss attributable to general partner	(4,050)	(6,298)	(648)
Net income attributable to limited partners	$ 3,237	$ 1,635	$ 4,140
Net income per common limited partner unit:
Basic (in dollars per share)	$ 0.29	$ 0.14	$ 0.35
Diluted (in dollars per share)	0.29	0.13	0.35
Net income per subordinated limited partner unit - basic and diluted (in dollars per share)		$ 0.14	$ 0.35
Weighted average common units outstanding:
Basic (in shares)	11,151,646	5,934,226	5,918,608
Diluted (in shares)	11,253,069	6,090,103	5,918,608
Weighted average subordinated units outstanding - basic and diluted (in shares)	729,000	5,913,000	5,913,000
Common Units [Member]
Other income (expense):
Net income (loss)	$ 3,237	$ 819	$ 2,071
Net income attributable to limited partners	$ 3,237	819	2,071
Subordinated Units [Member]
Other income (expense):
Net income (loss)		816	2,069
Net income attributable to limited partners		$ 816	$ 2,069

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 1,939	$ 562	$ 497	$ (4,921)	$ 1,817	$ 1,998	$ (11,616)	$ (1,361)	$ (1,923)	$ (9,162)	$ 4,091
Other comprehensive income (loss) - foreign currency translation									(139)	253	(1,742)
Comprehensive income (loss)									(2,062)	(8,909)	2,349
Comprehensive income (loss) attributable to non-controlling interests									(1,110)	(4,499)	142
Comprehensive income (loss) attributable to general partner									(4,050)	(6,298)	(648)
Comprehensive income (loss) attributable to limited partners									$ 3,098	$ 1,888	$ 2,855

Consolidated Statement of Owner

Consolidated Statement of Owners' Equity - USD ($) $ in Thousands	General Partner [Member]	Common Units [Member]	Subordinated Units [Member]	Accumulated Other Comprehensive Loss [Member]	Non-controlling Interests [Member]	Total
Owners' equity at at Dec. 31, 2014	$ 1,999	$ 6,285	$ 66,096	$ (525)	$ 26,573	$ 100,428
Net income (loss)	(648)	2,071	2,069		599	4,091
Foreign currency translation adjustment				(1,285)	(457)	(1,742)
Acquisition of 49.9% interest in the TIR Entities	(27,729)			(981)	(23,878)	(52,588)
Acquisition of 51% interest in Brown Integrity, LLC					9,497	9,497
Acquisition of 49% interest in Cypress Energy Services, LLC (Note 11)		470	470		(940)
Contributions attributable to General Partner	648					648
Distribution to limited partners		(9,620)	(9,612)			(19,232)
Distributions to non-controlling interest	(146)				(1,421)	(1,567)
Equity-based compensation		1,047	120			1,167
Owners' equity at at Dec. 31, 2015	(25,876)	253	59,143	(2,791)	9,973	40,702
Net income (loss)	(6,298)	819	816		(4,499)	(9,162)
Foreign currency translation adjustment				253		253
Contributions attributable to General Partner	6,298					6,298
Distribution to limited partners		(9,646)	(9,612)			(19,258)
Distributions to non-controlling interest					(424)	(424)
Equity-based compensation		959	127			1,086
Taxes paid related to net share settlement of equity-based compensation		(107)				(107)
Owners' equity at at Dec. 31, 2016	(25,876)	(7,722)	50,474	(2,538)	5,050	19,388
Net income (loss)	(4,050)	3,237			(1,110)	(1,923)
Foreign currency translation adjustment				(139)		(139)
Contributions attributable to General Partner	4,050					4,050
Distribution to limited partners		(9,905)	(2,405)			(12,310)
Distributions to non-controlling interest					(16)	(16)
Conversion of Subordinated Units to Common Units		48,111	(48,111)
Equity-based compensation		1,017	$ 42			1,059
Taxes paid related to net share settlement of equity-based compensation		(124)				(124)
Owners' equity at at Dec. 31, 2017	$ (25,876)	$ 34,614		$ (2,677)	$ 3,924	$ 9,985

Consolidated Statement of Owne7

Consolidated Statement of Owners' Equity (Parenthetical)	Dec. 31, 2015
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired	49.90%
Brown Integrity, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%
Cypress Energy Services LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	49.00%

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating activities:
Net income (loss)	$ (1,923)	$ (9,162)	$ 4,091
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	5,544	5,788	6,004
Impairments	3,598	10,530	6,645
(Gain) loss on asset disposals, net	(570)	(19)	(1)
Interest expense from debt issuance cost amortization	594	570	547
Equity-based compensation expense	1,059	1,086	1,167
Equity in earnings of investee	(149)	(309)	(102)
Distributions from investee	75	200	100
Deferred tax benefit, net	(372)	(24)	(32)
Non-cash allocated expenses	1,750	3,798	648
Foreign currency gains	(732)
Changes in assets and liabilities:
Trade accounts receivable	(3,406)	9,871	9,039
Prepaid expenses and other	(1,321)	1,350	233
Accounts payable and accrued payroll and other	4,471	478	(1,222)
Income taxes payable	(365)	662	(196)
Net cash provided by operating activities	8,253	24,819	26,921
Investing activities:
Proceeds from fixed asset disposals, including insurance proceeds	2,304	46	2
Acquisition of 49.9% interest in the TIR Entities			(52,588)
Cash paid for acquisition of 51% interest in Brown Integrity, LLC, net of cash acquired			(10,436)
Purchases of property and equipment	(3,345)	(1,376)	(1,857)
Net cash used in investing activities	(1,041)	(1,330)	(64,879)
Financing activities:
Advances on long-term debt			68,800
Repayments of long-term debt		(4,000)	(5,500)
Taxes paid related to net share settlement of equity-based compensation	(124)	(107)
Contributions from general partner	2,300	2,500
Distributions to limited partners	(12,310)	(19,258)	(19,232)
Distributions to non-controlling members	(16)	(424)	(1,567)
Net cash provided by (used in) financing activities	(10,150)	(21,289)	42,501
Effect of exchange rates on cash	753	343	(1,150)
Net increase (decrease) in cash and cash equivalents	(2,185)	2,543	3,393
Cash and cash equivalents, beginning of period	26,693	24,150	20,757
Cash and cash equivalents, end of period	24,508	26,693	24,150
Non-cash items:
Accrued capital expenditures	567		100
Supplemental cash flow disclosures:
Cash taxes paid	1,350	551	579
Cash interest paid	$ 6,842	$ 5,859	$ 5,167

Consolidated Statements of Cas9

Consolidated Statements of Cash Flows (Parenthetical)	Dec. 31, 2015
Brown Integrity, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired	49.90%

Organization and Operations

Organization and Operations	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	1. Organization and Operations Cypress Energy Partners, L.P. (“we”, “us”, “our”, or the “Partnership”) is a Delaware limited partnership formed in 2013 to provide independent pipeline inspection and integrity services to producers and pipeline companies and to provide salt water disposal 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 (“Pipeline Inspection”), Integrity Services, and Water and Environmental Services (“Water Services”) reportable segments. Pipeline Inspection provides pipeline inspection and other services to energy exploration and production (“E&P”), public utility companies (“PUCs”), and midstream companies and their vendors throughout the United States and Canada. The inspectors of Pipeline Inspection 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. Integrity Services provides independent hydrotesting integrity services to pipeline owners and 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. Water Services provides services to oil and natural gas producers and trucking companies through its ownership and operation of eight commercial salt water disposal facilities in the Bakken Shale region of the Williston Basin in North Dakota and one 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 salt water disposal facilities, we provide management and staffing services for a third-party salt water disposal facility pursuant to a management agreement (see Note 11). We also own a 25% interest in this managed facility.

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	2. Basis of Presentation and Significant Accounting Policies Basis of Presentation The accompanying Consolidated Financial Statements include our accounts and those of our controlled subsidiaries. All intercompany transactions and account balances have been eliminated in consolidation. Investments over which we exercise significant influence, but do not control, are accounted for using the equity method of accounting. In May 2015, the Partnership acquired 51% of Brown Integrity, LLC (“Brown”) and Brown was included in our Consolidated Financial Statements subsequent to that date. Accordingly, Brown’s operations were only included in our Consolidated Statement of Operations for approximately 8 months in the year ended December 31, 2015. The accompanying Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the financial position and results of operations for the periods presented. Use of Estimates in the Preparation of Financial Statements The preparation of the Partnership’s Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying notes. Actual results could differ from those estimates. Areas requiring the use of assumptions, judgments, and estimates include amounts of expected future cash flows used in determining possible impairments of long-lived assets, the determination of fair values of assets acquired and liabilities assumed in business combinations, useful lives of property, equipment and intangible assets, and the amount of future asset retirement obligations. Certain estimates are inherently imprecise and may change as future information becomes available. The use of alternative judgments and/or assumptions could result in different outcomes. Fair Value Measurement The Partnership utilizes fair value measurements to measure assets in a business combination or assess impairment of property and equipment, intangible assets, and goodwill. Fair value is the amount received from the sale of an asset or the amount paid to transfer a liability in an orderly transaction between market participants (an exit price) at the measurement date. Fair value is a market-based measurement considered from the perspective of a market participant. The Partnership uses market data or assumptions that it believes market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation. These inputs can be readily observable, market corroborated, or unobservable. The Partnership applies both market and income approaches for fair value measurements using the best available information while utilizing valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy prioritizes the inputs used to measure fair value, giving the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The Partnership classifies fair value balances based on the observability of those inputs. The three levels of the fair value hierarchy are as follows: ● Level 1 ● Level 2 ● Level 3 Contributions Attributable to General Partner During the years ended December 31, 2017, 2016, and 2015, Holdings incurred overhead expenses on behalf of the Partnership totaling $1.8 million, $3.8 million, and $0.6 million, respectively. These costs represent administrative costs incurred by Holdings in excess of amounts charged to the Partnership under our omnibus agreement. These expenses are reflected as general and administrative contributions attributable to General Partner In addition to incurring the expenses described above, Holdings provided the Partnership with additional financial support by making cash contributions of $2.3 million and $2.5 million in 2017 and 2016, respectively, as a reimbursement for certain expenditures incurred by the Partnership. These payments are reflected as a contribution attributable to general partner net loss attributable to the general partner Cash and Cash Equivalents The Partnership considers all investments purchased with initial maturities of three months or less to be cash equivalents. Cash equivalents consist primarily of investments in highly-liquid securities. The carrying amounts of cash and cash equivalents reported in the balance sheet approximate fair value. As of December 31, 2017, U.S. cash balances are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000 per financial institution. Canadian cash balances are insured by the Canada Deposit Insurance Corporation (CDIC) up to $100,000 (Canadian Dollars) per financial institution. Our cash is primarily held at two financial institutions, and therefore in excess of the FDIC or CDIC insurance limits. We periodically assess the financial condition of the institutions where we deposit funds, and we believe our credit risk related to these funds was minimal at December 31, 2017. Accounts Receivable, Allowance for Bad Debts and Concentration of Credit Risk We operate in the United States and Canada and 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. We determine accounts receivable allowances for bad debts based on our assessment of the creditworthiness of our customers. Trade receivables are written off against the allowance when collection efforts have been exhausted and the receivable is deemed uncollectible. Recoveries of trade receivables previously written off are recorded when cash is received. We do not typically charge interest on past due trade receivables nor do we require collateral on our trade receivables. We had an allowance for doubtful accounts of less than $0.1 million and $0.6 million at December 31, 2017 and 2016, respectively. We recorded bad debt expense of approximately $0.0 million in the years ended December 31, 2017 and 2016 and $0.1 million in the year ended December 31, 2015. During the year ended December 31, 2017, we received $0.3 million on accounts receivable previously written off which we recorded as a reduction to general and administrative expense We had one and three customers that each represented more than 10% of total accounts receivable as of December 31, 2017 and 2016, respectively. If any of these customers were to default on their payment obligations, we may not be able to replace these customers in a timely fashion, on favorable terms, or at all. In addition, any downgrade of our customers’ receivables from investment grade (defined as BBB- or higher by S&P or Baa3 or higher by Moody’s) could reduce our borrowing capacity or potentially place the Partnership at risk of default on the working capital revolving credit facility of our Credit Agreement. The result of downgrades of our customers’ receivables could have a material adverse effect on our business, financial condition, results of operations, or cash flows. The majority of our revenues are generated in the United States. Total revenues generated in Canada were $23.4 million, $31.2 million, and $27.5 million for the years ended December 31, 2017, 2016, and 2015, respectively. Property and Equipment Property and equipment consists of land, land and leasehold improvements, buildings, facilities, wells and related equipment, field 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, disposition, or impairment 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 Consolidated Statement of Operations. Debt Issuance Costs Debt issuance costs represent fees and expenses associated with securing the Partnership’s Credit Agreement (see Note 6). Amortization of the capitalized debt issuance costs is recorded on a straight-line basis over the term of the Credit Agreement. 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 (“TIR-PUC”), a subsidiary of our Pipeline Inspection 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 taxes. The amounts recognized as income tax expense, income taxes payable, and deferred tax liabilities in our 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% or more of our total gross income is classified 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. The Partnership evaluates uncertain tax positions for recognition and measurement in the Consolidated Financial Statements. To recognize a tax position, the Partnership determines whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation, based on the technical merits of the position. A tax position that meets the more likely than not threshold is measured to determine the amount of benefit to be recognized in the Consolidated Financial Statements. The amount of tax benefit recognized with respect to any tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon settlement. The Partnership had no uncertain tax positions that required recognition in the financial statements at December 31, 2017 or 2016. Any interest or penalties would be recognized as a component of income tax expense. Revenue Recognition Revenues are recognized when there is persuasive evidence that an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, and collectability is reasonably assured. Revenues related to pipeline inspection and integrity services are recognized when the services are performed. Water disposal revenues are recognized upon receipt of the wastewater at our disposal facilities. Revenues from sales of oil that is recovered in the process of treating wastewater are recognized when the oil is delivered to the customer. Unit-Based Compensation Our General Partner adopted a long-term incentive plan (“LTIP”) under which the Partnership grants equity-based compensation to employees and directors. The cost of such equity-based compensation is measured based on the grant-date fair value of those instruments. That cost is recognized on a straight-line basis over the requisite service period, as described in Note 10. Net Income (Loss) Per Unit We utilize the two-class method in calculating basic and diluted income (loss) per common and subordinated unit. Net income (loss) attributable to partners / controlling interests For the year ended December 31, 2017, there were 101,423 dilutive phantom restricted units. For the year ended December 31, 2016, there were 155,877 dilutive phantom restricted units. For the year ended December 31, 2015, there were no dilutive phantom restricted units. Accrued Payroll and Other Accrued payroll and other Accrued payroll and other December 31, 2017 December 31, 2016 (in thousands) Accrued payroll $ 6,893 $ 5,594 Customer deposits 1,510 1,361 Other 706 630 $ 9,109 $ 7,585 Fair Value of Financial Instruments The carrying amounts reported in the Consolidated Balance Sheets for cash and cash equivalents; trade accounts receivable, net; prepaid expenses and other; accounts payable; accounts payable – affiliates; accrued payroll and other; and income taxes payable approximate their fair values. Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities are reported at fair value on a nonrecurring basis in the Partnership’s Consolidated Balance Sheets. The following methods and assumptions were used to estimate the fair values: Property, Plant, and Equipment We assess property and equipment for possible impairment whenever events or changes in circumstances indicate, in the judgment of management, that the carrying value of the assets may not be recoverable. Such indicators include, among others, the nature of the asset, the projected future economic benefit of the asset, changes in regulatory and political environments and historical and future cash flow and profitability measurements. If the carrying value of an asset exceeds the future undiscounted cash flows expected from the asset, we recognize an impairment charge for the excess of carrying value of the asset over its estimated fair value. Determination as to whether and how much an asset is impaired involves management estimates on highly uncertain matters such as future commodity prices, the effects of inflation on operating expenses, and the outlook for national or regional market supply and demand for the services we provide. Assets are grouped for impairment purposes at each salt water disposal facility in the Water Services segment, as these asset groups represent the lowest level as which cash flows are separately identifiable. Goodwill At December 31, 2017 and 2016, the Partnership had $53.4 million and $56.9 million of goodwill, respectively. Goodwill is not amortized, but is subject to annual reviews on November 1 (or at other dates if events or changes in circumstances indicate that the carrying value of goodwill may be impaired) for impairment 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 Pipeline Inspection, Integrity Services, and Water Services operating segments are the appropriate reporting units for testing goodwill impairment. To perform a goodwill impairment assessment, we first evaluate qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit exceeds its carrying value. If this assessment reveals that it is more likely than not that the carrying value of a reporting unit exceeds its fair value, we then determine the estimated fair market value of the reporting unit. If the carrying amount exceeds the reporting unit’s fair value, we record a goodwill impairment charge for the excess (not exceeding the carrying value of the reporting unit’s goodwill). 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 (see Note 5). 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 value of the assets to their fair values and record a corresponding impairment loss. Depending on future events, it is reasonably possible that we could incur impairment charges associated with our property and equipment, goodwill, or intangible assets. Noncontrolling Interest We own a 51% interest in Brown and a 49% interest in CF Inspection Management, LLC (“CF Inspection”). The accounts of these subsidiaries are included in our 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 interests noncontrolling interests net income (loss) attributable to noncontrolling interests noncontrolling interests Business Combinations The Partnership evaluates all potential acquisitions and changes in control to determine whether it has purchased or acquired control of a business. If the acquired or newly-controlled assets meet the definition of a business, the transaction is accounted for as a business combination; otherwise it is accounted for as an asset acquisition. Gains on Asset Disposals During 2017, lightning strikes and the resultant fires destroyed the surface equipment at two of our salt water disposal facilities. We carried property damage and cleanup insurance on both facilities, and the proceeds we received on these policies exceeded the net book value of the destroyed property and the cleanup costs we incurred. The $0.6 million reported in gain on assets disposals, net Foreign Currency Translation Our Consolidated Financial Statements are reported in 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. Our Consolidated Balance Sheet at December 31, 2017 includes $2.7 million of accumulated other comprehensive loss accumulated other comprehensive loss Partners’ capital Our Canadian subsidiary has certain payables to our U.S.-based subsidiaries. These intercompany payables and receivables among our consolidated subsidiaries are eliminated in our Consolidated Balance Sheets. Beginning April 1, 2017, with the loss of our largest Canadian customer, we report currency translation adjustments on these intercompany payables and receivables within foreign currency gains other comprehensive income (loss) 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 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 We are in the final stages of evaluating the impact ASU 2014-09 will have on our financial statements. For each operating segment we have conducted a formal contract review process to evaluate the impact of ASU 2014-09. We have substantially completed our evaluation and have not identified any material change in how we recognize revenue. Financial systems and internal controls necessary for adoption were implemented effective January 1, 2018.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	3. Property and Equipment Property and equipment consist of the following, recorded at cost, as of December 31, 2017 and 2016: December 31, Asset Category Useful Lives (years) 2017 2016 (in thousands) Land $ 1,218 $ 1,278 Land improvements 15 513 698 Buildings and leasehold improvements 30 - 39 1,179 1,242 Facilities, wells and equipment 5 - 15 15,399 17,563 Computer and office equipment 3 - 9 1,171 1,268 Vehicles and other 3 - 5 498 410 Construction-in-progress 2,722 — 22,700 22,459 Less accumulated depreciation (9,312 ) (7,840 ) Net property, plant and equipment $ 13,388 $ 14,619 Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets. Depreciation expense was $2.7 million, $2.9 million and $3.1 million for the Partnership for the years ended December 31, 2017, 2016 and 2015, respectively, of which $1.1 million, $0.9 million and $0.6 million was included as a component of costs of services for the years ended December 31, 2017, 2016 and 2015, respectively. As a result of our impairment analyses, we recorded impairments to certain property and equipment which resulted in decreases in accumulated depreciation of $0.3 million, $0.3 million $1.3 million in 2017, 2016 and 2015, respectively. During 2017, 2016 and 2015, we recorded impairments of property and equipment at certain of our salt water disposal facilities. At each of these facilities, we had experienced revenue and volume decreases due to lower commodity pricing and increasing competition and had forecasted decreases in drilling activity over the remaining life of the underlying assets. Given these indicators of impairment, we compared our estimates of undiscounted future cash flows from the facilities to the carrying amounts of the long-lived assets of the facilities, and determined that the carrying values were no longer recoverable. We recognized impairments on the facilities totaling $0.7 million, $2.1 million and $6.6 million, included within Impairments Fair Value Measurement In January 2017, one of our facilities was struck by lightning. The downhole facilities were not damaged but the above ground facilities were totally destroyed and accordingly the net cost of all above ground facilities were written off. In July 2017, we experienced another lightning strike at our Grassy Butte salt water disposal facility that initiated a fire that effectively destroyed the surface storage equipment at the facility. It did not damage our pumps, electrical, housing, office, or downhole facilities. We had property damage insurance covering the surface facilities. The proceeds from these insurance policies in excess of the net property and equipment written off are included in Gain on asset disposals, net

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	4. Goodwill Goodwill represents the excess of cost over fair value of the assets and liabilities of businesses acquired. Changes in goodwill are as follows: PIS IS W&ES Total (in thousands) Balance - December 31, 2015 $ 40,206 $ 9,992 $ 15,075 $ 65,273 Impairments — (8,411 ) — (8,411 ) Foreign currency translation 41 — — 41 Balance - December 31, 2016 $ 40,247 $ 1,581 $ 15,075 $ 56,903 Impairments — (1,581 ) — (1,581 ) Foreign currency translation 97 — — 97 Reclassified to assets held for sale — — (1,984 ) (1,984 ) Balance - December 31, 2017 $ 40,344 $ — $ 13,091 $ 53,435 Goodwill is not amortized, but is subject to annual reviews on November 1 (or other dates if events or changes in circumstances indicate that the carrying value of goodwill may be impaired) for impairment at a reporting unit level. We have determined that the Pipeline Inspection, Integrity Services and Water Services operating segments are the appropriate reporting units for testing goodwill for impairment. Integrity Services Segment In the Integrity Services segment, we experienced declining revenues in 2016 due to the overall energy economy, including decreased new infrastructure construction, postponement of inspection and integrity activity by our E&P customers, and reduced revenues and margins on completed contracts due to increased competition, among other factors. Given these indicators of impairment, we performed an impairment assessment in the second quarter of 2016 of the $10.0 million of goodwill that was attributable to our Integrity Services segment. We estimated the fair value of the reporting unit utilizing the income approach (discounted cash flows) valuation method, which is a Level 3 input as defined in ASC 820, Fair Value Measurement Impairments In the first quarter of 2017, we recorded an impairment to the remaining $1.6 million carrying value of the goodwill of the Integrity Services segment. Revenues of this segment were lower than we had expected for the first quarter of 2017. 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 won bids on a number of projects and our backlog began to improve, the improvement in the backlog was slower than we had originally anticipated and we revised downward our expectations of the near-term operating results of the segment. We estimated the fair value of the Integrity Services segment utilizing the income approach (discounted cash flows) valuation method, which is a Level 3 input as defined in ASC 820, Fair Value Measurement. Significant inputs in the valuation included projections of future revenues, anticipated operating costs and appropriate discount rates. Significant assumptions included a 2% annual growth rate of cash flows and a discount rate of 18%. We determined through this analysis that the fair value of goodwill of the Integrity Services segment was fully impaired. These calculations represent Level 3 non-recurring fair value measurements. This impairment loss is included in Impairments Water Services Segment We completed our annual goodwill impairment assessment as of November 1, 2017, and concluded that the goodwill of the Water Services segment was not impaired. We performed a qualitative analysis that took into consideration recent favorable trends (including recent increases in crude oil prices and increased customer activity at certain of our facilities) and the fact that we sold one of our salt water disposal facilities in January 2018 at a price that exceeded its carrying value. Based on these qualitative considerations, we concluded that carrying value of the goodwill of the Water Services segment was not impaired. The use of different assumptions and estimates from the assumptions and estimates we used in our qualitative analyses could have resulted in the requirement to perform quantitative goodwill impairment analyses. In January 2018, we sold our subsidiary that owns a salt water disposal facility in Pecos, TX to an unrelated party. The assets and liabilities of the Pecos, TX salt water disposal facility are presented as held for sale in the Water Services segment as of December 31, 2017. Included in the Assets held for sale Goodwill Pipeline Inspection Segment For our Pipeline Inspection segment, we performed qualitative goodwill impairment analyses, and concluded that the fair value of the reporting unit was more likely than not greater than its carrying value. Our evaluations included various qualitative factors, including current and projected earnings, market capitalization, current customer relationships and projects, and the impact of crude oil prices on our earnings. The qualitative assessments on this reporting unit indicated that there was no need to conduct further quantitative testing for goodwill impairment. The use of different assumptions and estimates from the assumptions and estimates we used in our qualitative analyses could have resulted in the requirement to perform quantitative goodwill impairment analyses.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2017
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets	5. Intangible Assets Intangible assets consist of the following at December 31, 2017 and 2016: December 31, Asset Category Useful Lives (years) 2017 2016 (in thousands) Customer relationships 5 - 20 $ 22,853 $ 24,261 Contracts 3 241 241 Non-compete agreements 3 143 143 Trademarks and trade names 10 11,679 12,079 Inspector database 10 2,080 2,080 36,996 38,804 Less accumulated amortization (11,519 ) (9,180 ) Net intangibles $ 25,477 $ 29,624 Amortization expense for the years ended December 31, 2017, 2016 and 2015 was $2.8 million, $2.9 million and $2.8 million respectively. Future amortization expense of our intangible assets is estimated to be as follows: Year ending December 31, (in thousands) 2018 2,719 2019 2,697 2020 2,677 2021 2,668 2022 2,668 Thereafter 12,048 $ 25,477 In the first quarter of 2017, the largest customer of the Canadian subsidiary of our Pipeline Inspection segment completed a bid process and selected different service providers for its inspection projects. During the year ended December 31, 2017, pipeline inspection services to this customer accounted for approximately $18.8 million of revenue and $1.3 million of gross margin, which represented approximately 81% of the revenues and 86% of the gross margin of our Canadian operations (and approximately 7% of our consolidated revenues and 4% of our consolidated gross margin for the year ended December 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 in the first quarter of 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 of our Canadian business was zero, and therefore we impaired the full amounts. We continue to perform inspection and integrity work for customers in Canada.

Credit Agreement

Credit Agreement	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Credit Agreement	6. Credit Agreement The Partnership is 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 contains 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 on December 24, 2018. Outstanding borrowings at December 31, 2017 and 2016 under the Credit Agreement were as follows: December 31, 2017 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 607 1,201 Long-term debt, including current portion 136,293 135,699 Current portion of long-term debt 136,293 — Long-term debt $ — $ 135,699 The carrying value of the partnership’s 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 the Partnership’s 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 assets of the Partnership. 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 5.32% for the year ended December 31, 2017, 3.54% and 4.52% for the year ended December 31, 2016 and, 2.68% and 4.17% for the year ended December 31, 2015. 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. Weighted average interest rate for the Working Capital and Acquisition Facilities were 4.75% and 5.29%, respectively, for the year ended December 31, 2017. Commitment fees are charged at a rate of 0.50% on any unused credit and are payable quarterly. 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 December 31, 2017, our combined total adjusted leverage ratio was 3.7 to 1.0 and our interest coverage ratio was 3.1 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 December 31, 2017. Working capital borrowings, which are fully secured by the Partnership’s net working capital, are subject to a monthly borrowing base and are excluded from the Partnership’s 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. Refinancing Our current $200 million credit facility matures in December 2018 and had approximately $136.9 million outstanding at December 31, 2017. In the fall of 2017, we began working with our agent on the terms of a new credit facility. In February, we agreed upon a new revised term sheet and in March 2018, we successfully negotiated commitments for a new revolving credit facility with our existing bank group with a term that extends three years after closing, consistent with the strategy outlined in our Form 10-Q for the three months ended September 30, 2017. To reduce leverage, we negotiated the sale of our Pecos, Texas salt water disposal facility and utilized the $4.0 million of proceeds to repay principal on our credit facility in January, 2018. We plan to use approximately $7.0 million of our cash on hand to repay an additional amount of principal at the time we close on the new credit facility, sometime in the second quarter. The new credit facility will have a maximum capacity of $80.0 million, with a $20.0 million accordion feature (for a total of $100.0 million). Under the new credit facility, we will be able to borrow up to 3.75 times our trailing twelve-month adjusted EBITDA (“TTM EBITDA”) (as adjusted EBITDA is defined in the credit agreement) at the time of closing for senior debt. Additionally, we may incur additional indebtedness other than the new credit facility, provided the pro forma senior secured leverage ratio may not exceed 3.25 times TTM EBITDA and the total leverage ratio may not exceed 4.75 times TTM EBITDA. As part of the refinancing, Holdings agreed to waive the omnibus fee to support us in the event leverage exceeds 3.75 times trailing twelve-month adjusted EBITDA during the term of the facility. The new credit facility will have customary covenants, including but not limited to a maximum senior leverage ratio of 4.0 times adjusted EBITDA, or 3.25 times senior secured leverage if additional debt not to exceed 1.5 times is incurred, and a minimum interest coverage ratio of 3.0 times adjusted EBITDA. The new facility will no longer have a required borrowing base calculation and borrowings under the new agreement will bear interest, at our option, on a leveraged based grid pricing at (i) a base rate plus a margin of 1.5% to 3.0% per annum or (ii) a LIBOR rate plus a margin of 2.5% to 4.0% per annum. The facility will also include a 50 basis point non-use fee consistent with the current facility, and no amortization will be required during the term which extends three years after closing. We have received commitment letters from banks for the full amount of the facility, and these commitment letters will remain in effect through May 31, 2018. We expect to borrow approximately $76.1 million on the new credit facility at closing. To successfully obtain commitments to refinance our existing credit facility, our lenders required that we materially de-leverage the Partnership. To ensure the successful refinancing and prior to filing this report, we received a commitment from an affiliate of Holdings to invest up to $50.0 million of preferred equity (the "PIPE"). The conflicts committee of our board of directors and their advisors negotiated and approved the final terms of the PIPE. The terms of the PIPE include standard and customary provisions for similar type arrangements and the proposed PIPE does not include any warrants, nor will it require payment of any origination fees. The preferred equity will have a conversion premium that is 15% greater than our common unit trailing closing price at the time of issuance. The holder of the preferred units will be entitled to receive quarterly distributions that represent an annual return of 9.5% on the investment. Of this 9.5% annual return, we will be required to pay at least 2.5% in cash and will have the option to pay the remaining 7.0% in kind (in the form of issuing additional preferred units) for the first 12 quarters after closing. After the third anniversary of the closing date, the holder of the preferred units will have the option to convert the preferred units into common units on a one-for-one basis. If certain conditions are met after the third anniversary of the closing date, we will have the option to cause the preferred units to convert to common units. After the third anniversary of the closing date, we will also have the option to redeem the preferred units. We expect the $50.0 million of proceeds from the PIPE and the use of $10.8 million of cash on hand to reduce the outstanding balance on the Credit Agreement from $136.9 million at December 31, 2017 to approximately $76.1 million upon closing of the new credit facility. We believe the new credit facility will support our current business requirements. We expect to be able to maintain compliance with the financial ratios and other covenants specified in the new credit facility. Holdings has continued to support the Partnership during the oil and gas economic downturn and has provided sponsor support of $6.3 and $4.1 million during the year ended December 31, 2016 and 2017 respectively. The owners of Holdings, who collectively own approximately 64.0% of our common units, will waive the omnibus fee due from us, as required under the new credit facility in order to help us maintain compliance with the financial ratio covenants through the maturity date of the new credit agreement. The balance outstanding on the Credit Agreement has been reported within Current portion of long-term debt

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	7. Income Taxes As a limited partnership, we generally are not subject to federal, state or local income taxes. The tax on the net income of the Partnership is generally borne by the individual partners. We have Canadian activity that is taxable in Canada. In addition, we own three entities which have elected to be taxed as corporations for U.S. federal income tax purposes. The amounts recognized as income tax expense, income taxes payable, and deferred tax liabilities in the Consolidated Financial Statements represent the Canadian and U.S. taxes referred to above, as well as partnership-level taxes levied by various states (primarily Texas). Significant components of income tax expense (benefit) are as follows for the years ended December 31: 2017 2016 2015 (in thousands) Current tax expense (benefit) U.S. federal $ 356 $ 527 $ (123 ) State 531 690 501 Canadian 81 3 6 Total 968 1,220 384 Deferred tax expense (benefit) U.S. federal (7 ) (27 ) 45 State (2 ) (8 ) 13 Canadian (363 ) 10 10 Total (372 ) (25 ) 68 Total income tax expense $ 596 $ 1,195 $ 452 The increase in total income tax expense from 2015 to 2016 is primarily attributable to improved operating results of Tulsa Inspection Resources – PUC, LLC, an entity that has elected to be taxable as a corporation for federal and state income tax purposes. Revenues and net taxable income of this entity have increased from the year ended December 31, 2015 to the year ended December 31, 2016. The decrease in total income tax expense from 2016 to 2017 is primarily attributable to deferred tax effects of intangible asset impairments from our Canadian subsidiary. Noncurrent deferred tax liabilities of $0.4 million at December 31, 2016 are primarily attributable to the recorded unamortized portion of book intangible assets in our Canadian subsidiary. These intangible assets were impaired in 2017 with the resulting deferred tax benefit recorded in 2017. The following table reconciles the differences between the U.S. federal statutory rate of 35% to the Partnership’s income tax expense on the Consolidated Statements of Operations for the years ended December 31: 2017 2016 2015 (in thousands) Tax (benefit) computed at statutory rate $ (464 ) $ (2,788 ) $ 1,590 (Income) loss not subject to federal tax 682 3,336 (1,790 ) State income taxes, net of federal benefit 509 644 514 Other (131 ) 3 138 $ 596 $ 1,195 $ 452 Tax years that remain subject to examination by various taxing authorities for each of our consolidated entities include the years 2015 through 2017. It is the Partnership’s policy to recognize tax-related interest and penalties as a component of income tax expense in the year incurred. Tax-related interest and penalties were insignificant in the years ended December 31, 2017, 2016 and 2015. As of December 31, 2017 or December 31, 2016, the Partnership had no significant unrecognized tax benefits. During the next twelve months, we do not expect that the ultimate resolution of any uncertain tax positions will result in a significant increase or decrease of an unrecognized tax benefit.

Owners' Equity

Owners' Equity	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Owners' Equity	8. Owners’ Equity Common Units and Subordinated Units As of December 31, 2017, there are 11,889,958 common units outstanding. As of December 31, 2016 there were 5,945,348 common units and 5,913,000 subordinated units outstanding. On February 14, 2017, all subordinated units outstanding were converted to common units upon satisfaction of the requirements as outlined in our partnership agreement. Prior to the conversion of all subordinated common units to common units, items of income (loss) were allocated to common units and subordinated units equally. The common unitholders had the right to receive the minimum quarterly cash distributions of $0.3875 per common unit, plus any arrearages in the payment of the minimum quarterly distributions on the common units from prior quarters, before any distributions of available cash could be made on the subordinated units. For the years ended December 31, 2017, 2016, and 2015, there were no limitations or arrearages related to the quarterly distributions made by the Partnership. Incentive Distribution Rights Our General Partner owns a 0.0% non-economic general partnership interest in the Partnership, which does not entitle it to receive cash distributions. Affiliates of our General Partner hold incentive distribution rights (“IDRs”), which represent the right to receive an increasing percentage (15%, 25%, and 50%) of quarterly distributions of available cash from operating surplus after specified target distribution levels have been achieved. Affiliates of the General Partner would begin receiving incentive distribution payments when the quarterly cash distribution exceeds $0.445625 per unit. There were no incentive distribution payments in 2017, 2016, or 2015.

Major Customers

Major Customers	12 Months Ended
	Dec. 31, 2017
Risks and Uncertainties [Abstract]
Major Customers	9. Major Customers For the year ended December 31, 2017, 2016 and 2015, three customers individually exceeded 10% of our consolidated total revenues: Enterprise Product Partners, Pacific Gas and Electric Company and Plains All America Pipeline in 2017, Enbridge Energy Partners, Pacific Gas and Electric Company and Plains All America Pipeline in 2016 and Enbridge Energy Partners, Enterprise Products Partners and Plains All America Pipeline in 2015. No other customer accounted for more than 10% of our consolidated revenues during these years. Revenues from these customers resulted from activities conducted by our Pipeline Inspection segment. In no year did a single customer account for more than 15% of our consolidated revenue.

Equity Compensation

Equity Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity Compensation	10. Equity Compensation Partnership Long-Term Incentive Plan (“LTIP”) Effective at the closing of the IPO, our General Partner adopted an LTIP that authorized up to 1,182,600 units, representing 10% of the initial outstanding 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 each award is determined based on the quoted market value of the publicly-traded common units at the grant date, adjusted for a discount to reflect the fact that distributions are not paid on the Units during the vesting period. Compensation expense is recognized on a straight-line basis over the vesting period of the grant. For the years ended December 31, 2017, 2016, and 2015, compensation expense of $1.1 million, $1.1 million and $1.2 million, respectively was recorded under the LTIP (including expense associated with the Profit Interest Units described below). The following table sets forth the grants and forfeitures of Units under the LTIP for the years ended December 31, 2017, 2016, and 2015: Number Weighted Average of Unvested Grant Date Fair Units Value / Unit Units at December 31, 2014 158,353 $ 18.11 Units granted 230,310 $ 12.08 Units vested (7,467 ) $ 19.72 Units forfeited (19,498 ) $ 16.92 Units at December 31, 2015 361,698 $ 14.30 Units granted 346,999 $ 6.32 Units vested (36,505 ) $ 16.17 Units forfeited (98,290 ) $ 11.38 Units at December 31, 2016 573,902 $ 9.86 Units granted 257,419 $ 7.02 Units vested (44,408 ) $ 16.56 Units forfeited (122,404 ) $ 9.25 Units at December 31, 2017 664,509 $ 8.42 The majority of the common unit 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. Total unearned compensation associated with the LTIP at December 31, 2017 and 2016 was $3.2 million and $3.8 million, respectively, with an average remaining life of 2.1 years and 2.4 years, respectively. In addition to the awards shown in the table above, at the time of our Initial Public Offering, certain profits interest units (“Profit Interest Units”) previously issued were converted into 44,451 units of the Partnership outside of the LTIP. Vesting for the Profit Interest Units is retroactive to the initial grant date. Compensation expense associated with the Profit Interest Units was $0.1 million for each of the three years ended December 31, 2017, 2016 and 2015. The unearned compensation related to the Profit Interest Units at December 31, 2017 was less than $0.1 million with an average remaining life of 0.8 years.

Related-Party Transactions

Related-Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related-Party Transactions	11. Related-Party Transactions Omnibus Agreement Effective as of the closing of the IPO, we entered into an omnibus agreement with Holdings and other related parties. The omnibus agreement, as amended in February 2015, governs the following matters, among other things: ● our payment of an annual administrative fee in the amount of $4.0 million ($1.0 million per quarter) 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 first two quarters of 2017, Holdings provided sponsor support to the Partnership by waiving the quarterly payment ($2.0 million total) of the quarterly administrative fee. For the year ended December 31, 2016, Holdings provided sponsor support to the Partnership by waiving the annual administrative fee for the entire year ($4.0 million total); ● our right of first offer on Holdings’ and its subsidiaries’ assets used in, and entities primarily engaged in, providing salt water disposal and other water and environmental services; and ● indemnification of us by Holdings for certain environmental and other liabilities (including income tax 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 Holdings controls our General Partner, the omnibus agreement will remain in full force and effect, unless we and Holdings agree to terminate it sooner. If Holdings ceases 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 further amend the omnibus agreement; however, amendments that the General Partner determines are adverse to our unitholders will also require the approval of the Conflicts Committee of our Board of Directors. As part of our Refinancing (see Note 6 Credit Agreement) Holdings agreed to waive the omnibus fee to support us in the event leverage exceeds 3.75 times our trailing twelve-month Adjusted EBITDA during the term of the facility. The amounts charged by Holdings under the omnibus agreement for the years ended December 31, 2017 and 2015 were $2.0 million and $4.0 million, respectively, and are reflected in General and administrative To the extent that Holdings incurs expenses on behalf of the Partnership in excess of administrative expense amounts paid under the omnibus agreement (including executive management services, payroll services, general and administrative costs incurred as a result of being a publicly traded partnership, and other allocated costs), the excess is allocated to the Partnership as non-cash allocated costs. The non-cash allocated amounts are reflected as General and administrative expenses Contribution attributable to general partner Net loss attributable to general partner In addition to funding certain general and administrative expenses on our behalf, Holdings provided the Partnership with additional financial support by contributing a total of $2.3 million and $2.5 million for the year ended December 31, 2017 and 2016, respectively, in cash, as a reimbursement of certain expenditures incurred by the Partnership. These payments are reflected as a Contribution attributable to general partner Net loss attributable to the general partner Other Related Party Transactions A former board member had ownership interests in entities with which the Partnership transacted business including: ● Creek Energy Services, LLC (“Creek,” – formerly Rud Transportation, LLC) – Total revenue recognized by the Partnership from Creek while it was considered a related party was $1.1 million in the year ended December 31, 2015. ● SBG Pipeline SW 3903, LLC (“3903”) – Total revenue recognized by the Partnership from 3903 while it was considered a related party was $0.6 million for the year ended December 31, 2015, prior to the sale of the ownership interest to an unrelated third party effective June 30, 2015. ● Effective June 1, 2015, an affiliate of SBG Energy assigned and transferred its 49% membership interest in Cypress Energy Services, LLC (“CES LLC”) to the Partnership for one dollar (the “CES Transaction”). As a result, the Partnership, as of that date, owns 100% of CES LLC. Because we already controlled and consolidated CES LLC in our Consolidated Financial Statements, the previously recorded noncontrolling interest in CES LLC has been reflected in the Consolidated Statement of Owners’ Equity as an increase in equity of $0.9 million for our common and subordinated unitholders. ● The CES Transaction was completed in conjunction with another transaction with SBG Energy effective July 1, 2015. On that date, the Partnership waived its rights to purchase and its rights of first refusal related to certain salt water disposal assets pursuant to a previous option agreement with SBG Energy in exchange for $1.0 million. The $1.0 million payment has been reflected in O ther, net The Partnership provides management services to a 25% owned company, Alati Arnegard, LLC (“Arnegard”). Management fee revenue earned from Arnegard is included in revenues trade accounts receivable, net We also have entered into a joint venture with CF Inspection, a nationally-qualified minority-owned inspection firm affiliated with one of Holdings’ owners. CF Inspection serves energy companies that require a minority-owned vendor. We own 49% of CF Inspection and Cynthia A. Field, the daughter of Charles C. Stephenson, Jr., owns the remaining 51% of CF Inspection. In 2017, CF Inspection represented approximately 3.5% of our consolidated revenue. The Partnership outsources staffing and payroll services to an affiliated entity, Cypress Energy Management – Brown, LLC (“CEM-Brown”). CEM-Brown was owned 49% by SBG Energy. Effective June 1, 2015, Holdings acquired the 49% ownership interest of CEM-Brown and now owns 100% of CEM-Brown. Total employee related costs paid to CEM-Brown prior to the acquisition of the 49% ownership interest on June 1, 2015 were $1.2 million for the year ended December 31, 2015. We have also received a commitment from an affiliate of Holdings to invest up to $50.0 million of preferred equity. The preferred equity will have a conversion premium that is 15% greater than our common unit trailing closing price at the time of issuance. The holder of the preferred units will be entitled to receive quarterly distributions that represent an annual return of 9.5% on the investment. Of this 9.5% annual return, we will be required to pay at least 2.5% in cash and will have the option to pay the remaining 7.0% in kind (in the form of issuing additional preferred units) for the first 12 quarters after closing. After the third anniversary of the closing date, the holder of the preferred units will have the option to convert the preferred units into common units on a one-for-one basis. If certain conditions are met after the third anniversary of the closing date, we will have the option to cause the preferred units to convert to common units. After the third anniversary of the closing date, we will also have the option to redeem the preferred units for cash at a price equal to 105% of the amount invested.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies Security Deposits The Partnership has various performance obligations which are secured with short-term security deposits totaling $0.5 million at December 31, 2017 and 2016. These amounts are included in prepaid expenses and other Employment Contract Commitments The Partnership has employment agreements with certain executives. The executive employment agreements are effective for a term of three-to-five years from the commencement date, after which time they will continue on an “at-will” basis. These agreements provide for minimum annual compensation, adjusted for annual increases as authorized by the Board of Directors. Certain agreements provide for severance payments in the event of specified termination of employment. At December 31, 2017 and 2016, the aggregate commitment for future compensation and severance was approximately $0.7 million and $1.0 million, respectively. 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, or inaccurate, 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. As of December 31, 2017 and 2016, there have been no reserves established for compliance audit contingencies. Legal Proceeding On October 5, 2017, a former inspector for CEM TIR filed a putative collective action lawsuit alleging that TIR LLC, CEM TIR and Cypress Energy Partners – Texas, LLC failed to pay a class of workers overtime in compliance with the Fair Labor Standards Act (“FLSA”) titled James Fithian, et al v. TIR LLC, et al in the United States District Court for the Western District of Texas, Midland Division. The plaintiff subsequently withdrew his action and filed a similar action in Oklahoma State Court, District of Tulsa County. The plaintiff alleges he was a non-exempt employee of TIR and that he and other potential class members were not paid overtime in compliance with the FLSA. The plaintiff seeks to proceed as a collective action and to receive unpaid overtime and other monetary damages, including attorney’s fees. No estimate of potential loss can be determined at this time and TIR LLC, CEM TIR and Cypress Energy Partners – Texas, LLC deny the claims. On March 16, 2018, the parties filed a joint stipulation of dismissal without prejudice in regards to TIR LLC and Cypress Energy Partners - Texas, LLC, as neither of those parties were employers of the plaintiff or the putative class members during the time period that is the subject of the lawsuit. Upon such dismissal, no subsidiaries of the Partnership will be parties to the lawsuit. Internal Revenue Service Audit In January 2016, we received notice from the Internal Revenue Service that conveyed its intent to audit the consolidated income tax return of one of our predecessor entities for the 2012 tax year. This audit concluded during the third quarter of 2017 with no material effect on the Partnership or its subsidiaries. Leases In August of 2017 we entered into a new office lease for our corporate offices, which commenced in December of 2017. The lease is for 84 months and has two renewal options of 60 months each. We also maintain leased office space in Texas and California which will expire at the end of June 2018. We have entered into land lease agreements on four of our salt water disposal facilities. The leases generally provide for initial terms of 15 – 20 years with renewal options. Lease expense under these operating leases was $0.8 million, $1.0 million $0.8 million for the years ended December 31, 2017, 2016 and 2015, respectively. Minimum annual lease commitments under the current office lease and other operating leases at December 31, 2017 follows: Year ending December 31, (in thousands) 2018 $ 626 2019 535 2020 521 2021 499 2022 499 Thereafter 1,002 3,682 We can exit our headquarters office building which represents approximately $3.3 million of the minimum lease commitments after 18 months (the original lease term is 84 months) with the payment of a penalty.

Segment Disclosures

Segment Disclosures	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Disclosures	13. Segment Disclosures The Partnership’s operations consist of three reportable segments: (i) Pipeline Inspection Services (“Pipeline Inspection”), (ii) Integrity Services and (iii) Water and Environmental Services (“Water Services”). Pipeline Inspection – Integrity Services Water Services – Other The following table outlines segment operating income and a reconciliation of total segment operating income to net income before income tax expense. PIS IS W&ES Other Total (in thousands) Twelve months ended December 31, 2017 Revenue $ 268,635 $ 9,268 $ 8,439 $ — $ 286,342 Costs of services 241,889 7,347 3,503 — 252,739 Gross margin 26,746 1,921 4,936 — 33,603 General and administrative 13,980 1,981 2,451 2,643 (a) 21,055 Depreciation, amortization and accretion 2,331 626 1,486 — 4,443 Impairments 1,329 1,581 688 — 3,598 (Gain) loss on asset disposals, net 18 — (588 ) — (570 ) Operating income (loss) $ 9,088 $ (2,267 ) $ 899 $ (2,643 ) 5,077 Interest expense, net (7,335 ) Foreign currency gains 732 Other, net 199 Net loss before income tax expense $ (1,327 ) (a) Amount includes $1.8 million of allocated general and administrative expenses incurred by Holdings but not charged to us (for two of the quarters during 2017, Holdings waived the administrative fee specified in the omnibus agreement) Twelve months ended December 31, 2016 Revenue $ 275,171 $ 13,884 $ 8,942 $ — $ 297,997 Costs of services 247,214 11,542 3,761 — 262,517 Gross margin 27,957 2,342 5,181 — 35,480 General and administrative 12,521 2,829 1,866 4,637 (b) 21,853 Depreciation, amortization and accretion 2,439 658 1,764 — 4,861 Impairments — 8,411 2,119 — 10,530 Operating income (loss) $ 12,997 $ (9,556 ) $ (568 ) $ (4,637 ) (1,764 ) Interest expense, net (6,559 ) Other, net 356 Net loss before income tax expense $ (7,967 ) (b) Amount includes $3.8 million of allocated general and administrative expenses incurred by Holdings but not charged to us (for all four of the quarters during 2017, Holdings waived the administrative fee specified in the omnibus agreement). Twelve months ended December 31, 2015 Revenue $ 341,929 $ 14,614 $ 14,648 $ — $ 371,191 Costs of services 309,584 10,398 6,279 — 326,261 Gross margin 32,345 4,216 8,369 — 44,930 General and administrative 16,672 2,490 3,351 1,282 (c) 23,795 Depreciation, amortization and accretion 2,512 421 2,494 — 5,427 Impairments — — 6,645 — 6,645 Operating income (loss) $ 13,161 $ 1,305 $ (4,121 ) $ (1,282 ) 9,063 Interest expense, net (5,656 ) Gain on waiver of right of purchase and other, net 1,136 Net income before income tax expense $ 4,543 (c) Amount includes $0.6 million of allocated general and administrative expenses incurred by Holding that were in excess of the administrative fee specified in the omnibus agreement. Total Assets December 31, 2017 $ 124,669 $ 10,481 $ 41,693 $ (13,640 ) $ 163,203 December 31, 2016 $ 124,840 $ 12,079 $ 38,141 $ (7,548 ) $ 167,512

Distributions

Distributions	12 Months Ended
	Dec. 31, 2017
Distributions
Distributions	14. Distributions The following table summarizes the cash distributions that we declared and paid since our initial public offering: Total Cash Per Unit Cash Total Cash Distributions Payment Date Distributions Distributions to Affiliates (a) (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 13, 2017 0.210000 2,495 1,606 August 12, 2017 0.210000 2,495 1,607 November 14, 2017 0.210000 2,497 1,608 Total 2017 Distributions 1.036413 12,310 7,928 February 14, 2018 (c) 0.210000 2,498 1,599 Total Distributions (through February 14, 2018 since IPO) $ 5.602363 $ 66,362 $ 42,521 (a) Approximately 64.0% of the Partnership’s outstanding units at December 31, 2017 were held by affiliates. (b) Distribution was pro-rated from the date of our IPO through March 31, 2014. (c) Fourth quarter 2017 distribution was declared and paid in the first quarter of 2018.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	15. Subsequent Events In January 2018, we sold our subsidiary that owns a salt water disposal facility in Pecos, TX to an unrelated party. We received $4.0 million of cash proceeds and a royalty interest in the future revenues of the facility (although the amount of the cash proceeds is subject to adjustment upon final calculation of certain working capital amounts). Upon completion of the sale, we repaid $4.0 million of outstanding borrowings under our Credit Agreement. The assets and liabilities of the Pecos, Texas salt water disposal facility are presented as held for sale in the December 31, 2017 Consolidated Balance Sheet. Included in the Assets held for sale (in thousands) Assets: Current assets $ 84 Property and equipment – net 104 Goodwill 1,984 $ 2,172 Liabilities: Accounts payable and accrued liabilities $ 79 Asset retirement obligations 18 $ 97 The Pecos facility generated revenues of $1.0 million and $0.6 million during the years ended December 31, 2017 and 2016, respectively. The Pecos facility generated operating income of approximately $0.5 million and $0.2 million during the years ended December 31, 2017 and 2016, respectively.

Condensed Consolidating Financi

Condensed Consolidating Financial Information	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Information	16. Condensed Consolidating Financial Information The Partnership may issue debt securities that would be fully and unconditionally guaranteed by certain guarantor subsidiaries. These debt securities would be jointly and severally guaranteed by the guarantor subsidiaries.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 relative information that would be material in evaluating the sufficiency of the guarantor subsidiaries and non-guarantor subsidiaries. There are no restrictions on the Partnership’s ability to obtain cash dividends or other distributions of funds from the guarantor subsidiaries. Consolidating Balance Sheet As of December 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 224 $ 14,920 $ 9,364 $ — $ 24,508 Trade accounts receivable, net — 38,077 4,259 (643 ) 41,693 Accounts receivable - affiliates — 19,249 — (19,249 ) — Prepaid expenses and other 657 1,602 35 — 2,294 Assets held for sale — 2,172 — — 2,172 Total current assets 881 76,020 13,658 (19,892 ) 70,667 Property and equipment: Property and equipment, at cost — 19,673 3,027 — 22,700 Less: Accumulated depreciation — 7,729 1,583 — 9,312 Total property and equipment, net — 11,944 1,444 — 13,388 Intangible assets, net — 21,614 3,863 — 25,477 Goodwill — 51,930 1,505 — 53,435 Investment in subsidiaries 28,280 (3,155 ) — (25,125 ) — Notes receivable - affiliates — 13,821 — (13,821 ) — Other assets — 209 27 — 236 Total assets $ 29,161 $ 172,383 $ 20,497 $ (58,838 ) $ 163,203 LIABILITIES AND OWNERS’ EQUITY Current liabilities: Accounts payable $ — $ 3,401 $ 1,069 $ (713 ) $ 3,757 Accounts payable - affiliates 15,824 — 6,598 (19,249 ) 3,173 Accrued payroll and other 1 8,761 277 70 9,109 Liabilities held for sale — 97 — — 97 Income taxes payable — 591 55 — 646 Current portion of long-term debt (607 ) 131,400 5,500 — 136,293 Total current liabilities 15,218 144,250 13,499 (19,892 ) 153,075 Notes payable - affiliates — — 13,821 (13,821 ) — Asset retirement obligations — 143 — — 143 Total liabilities 15,218 144,393 27,320 (33,713 ) 153,218 Owners’ equity: Total partners’ capital 10,019 24,066 (6,823 ) (21,201 ) 6,061 Noncontrolling interests 3,924 3,924 — (3,924 ) 3,924 Total owners’ equity 13,943 27,990 (6,823 ) (25,125 ) 9,985 Total liabilities and owners’ equity $ 29,161 $ 172,383 $ 20,497 $ (58,838 ) $ 163,203 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 Commitments and contingencies - Note 13 Owners’ equity: Total partners’ capital 17,425 24,357 (3,458 ) (23,986 ) 14,338 Noncontrolling 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 Consolidating Statement of Operations (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ — $ 253,696 $ 42,607 $ (9,961 ) $ 286,342 Costs of services — 223,555 39,145 (9,961 ) 252,739 Gross margin — 30,141 3,462 — 33,603 Operating costs and expense: General and administrative 2,643 15,473 2,939 — 21,055 Depreciation, amortization and accretion — 3,798 645 — 4,443 Impairments — 688 2,910 — 3,598 Gain on asset disposals, net — (577 ) 7 — (570 ) Operating (loss) (2,643 ) 10,759 (3,039 ) — 5,077 Other income (expense): Equity earnings (loss) in subsidiaries 3,020 (2,776 ) — (244 ) — Interest expense, net (913 ) (5,579 ) (843 ) — (7,335 ) Foreign currency gains — 187 545 — 732 Other, net — 165 34 — 199 Net income (loss) before income tax expense (536 ) 2,756 (3,303 ) (244 ) (1,327 ) Income tax expense (benefit) — 846 (250 ) — 596 Net income (loss) (536 ) 1,910 (3,053 ) (244 ) (1,923 ) Net (loss) attributable to noncontrolling interests — (1,110 ) — — (1,110 ) Net income (loss) attributable to controlling interests (536 ) 3,020 (3,053 ) (244 ) (813 ) Net (loss) attributable to general partner (4,050 ) — — — (4,050 ) Net income (loss) attributable to limited partners $ 3,514 $ 3,020 $ (3,053 ) $ (244 ) $ 3,237 Consolidating Statement of Operations For the Year Ended December 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ — $ 252,955 $ 58,694 $ (13,652 ) $ 297,997 Costs of services — 222,067 54,102 (13,652 ) 262,517 Gross margin — 30,888 4,592 — 35,480 Operating costs and expense: General and administrative 4,637 12,625 4,591 — 21,853 Depreciation, amortization and accretion — 4,091 770 — 4,861 Impairments — 2,119 8,411 — 10,530 Operating (loss) (4,637 ) 12,053 (9,180 ) — (1,764 ) Other income (expense): Equity earnings (loss) in subsidiaries 862 (10,020 ) — 9,158 — Interest expense, net (889 ) (4,854 ) (816 ) — (6,559 ) Other, net — 334 22 — 356 Net income (loss) before income tax expense (4,664 ) (2,487 ) (9,974 ) 9,158 (7,967 ) Income tax expense — 1,150 45 — 1,195 Net income (loss) (4,664 ) (3,637 ) (10,019 ) 9,158 (9,162 ) Net (loss) attributable to noncontrolling interests — (4,499 ) — — (4,499 ) Net income (loss) attributable to partners / controlling interests (4,664 ) 862 (10,019 ) 9,158 (4,663 ) Net (loss) attributable to general partner (6,298 ) — — — (6,298 ) Net income (loss) attributable to limited partners $ 1,634 $ 862 $ (10,019 ) $ 9,158 $ 1,635 Consolidating Statement of Operations For the Year Ended December 31, 2015 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ — $ 329,086 $ 54,708 $ (12,603 ) $ 371,191 Costs of services — 290,524 48,340 (12,603 ) 326,261 Gross margin — 38,562 6,368 — 44,930 Operating costs and expense: General and administrative 1,282 18,180 4,333 — 23,795 Depreciation, amortization and accretion — 4,832 595 — 5,427 Impairments — 6,645 — — 6,645 Operating income (loss) (1,282 ) 8,905 1,440 — 9,063 Other income (expense): Equity earnings in subsidiaries 6,115 1,010 — (7,125 ) — Interest expense, net (902 ) (4,115 ) (639 ) — (5,656 ) Other, net — 1,116 20 — 1,136 Net income (loss) before income tax expense 3,931 6,916 821 (7,125 ) 4,543 Income tax expense — 372 80 — 452 Net income (loss) 3,931 6,544 741 (7,125 ) 4,091 Net income (loss) attributable to noncontrolling interests 143 429 — 27 599 Net income (loss) attributable to partners / controlling interests 3,788 6,115 741 (7,152 ) 3,492 Net (loss) attributable to general partner (648 ) — — — (648 ) Net income (loss) attributable to limited partners $ 4,436 $ 6,115 $ 741 $ (7,152 ) $ 4,140 Consolidating Statement of Comprehensive Income (Loss) (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ (536 ) $ 1,910 $ (3,053 ) $ (244 ) $ (1,923 ) Other comprehensive income - — Foreign currency translation — (175 ) 36 — (139 ) — Comprehensive income (loss) $ (536 ) $ 1,735 $ (3,017 ) $ (244 ) $ (2,062 ) Comprehensive (loss) attributable to noncontrolling interests — (1,110 ) — — (1,110 ) Comprehensive income attributable to general partner (4,050 ) — — — (4,050 ) Comprehensive income (loss) attributable to controlling interests $ 3,514 $ 2,845 $ (3,017 ) $ (244 ) $ 3,098 Consolidating Statement of Comprehensive Income (Loss) For the Year Ended December 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ (4,664 ) $ (3,637 ) $ (10,019 ) $ 9,158 $ (9,162 ) Other comprehensive income - Foreign currency translation — 71 182 — 253 Comprehensive income (loss) $ (4,664 ) $ (3,566 ) $ (9,837 ) $ 9,158 $ (8,909 ) Comprehensive (loss) attributable to noncontrolling interests — (4,499 ) — — (4,499 ) Comprehensive (loss) attributable to general partner (6,298 ) — — — (6,298 ) Comprehensive income (loss) attributable to limited partners $ 1,634 $ 933 $ (9,837 ) $ 9,158 $ 1,888 Consolidating Statement of Comprehensive Income (Loss) For the Year Ended December 31, 2015 (in thousands) Parent Guarantors Non- Eliminations Consolidated Net income (loss) $ 3,931 $ 6,544 $ 741 $ (7,125 ) $ 4,091 Other comprehensive income - Foreign currency translation — (564 ) (1,178 ) — (1,742 ) Comprehensive income (loss) $ 3,931 $ 5,980 $ (437 ) $ (7,125 ) $ 2,349 Comprehensive (loss) attributable to noncontrolling interests 143 429 — (430 ) 142 Comprehensive (loss) attributable to general partner (648 ) — — — (648 ) Comprehensive income (loss) attributable to limited partners $ 4,436 $ 5,551 $ (437 ) $ (6,695 ) $ 2,855 Consolidating Statement of Cash Flows For the Year Ended December 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (536 ) $ 1,910 $ (3,053 ) $ (244 ) $ (1,923 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion — 4,359 1,185 — 5,544 Impairments — 688 2,910 — 3,598 (Gain) loss on asset disposal — (577 ) 7 — (570 ) Interest expense from debt issuance cost amortization 594 — — — 594 Equity-based compensation expense 1,059 — — — 1,059 Equity in earnings of investee — (149 ) — — (149 ) Distributions from investee — 75 — — 75 Equity earnings in subsidiaries (3,020 ) 2,776 — 244 — Deferred tax benefit, net — (8 ) (364 ) — (372 ) Non-cash allocated expenses 1,750 — — — 1,750 Foreign currency gains — (187 ) (545 ) (732 ) Changes in assets and liabilities: — Trade accounts receivable — (5,110 ) 1,750 (46 ) (3,406 ) Receivables from affiliates — (6,627 ) — 6,627 — Prepaid expenses and other (657 ) (846 ) 24 158 (1,321 ) Accounts payable and accrued payroll and other 6,950 2,945 1,315 (6,739 ) 4,471 Income taxes payable — (376 ) 11 — (365 ) Net cash provided by (used in) operating activities 6,140 (1,127 ) 3,240 — 8,253 Investing activities: Proceeds from fixed asset disposals — 2,302 2 — 2,304 Purchases of property and equipment — (3,327 ) (18 ) — (3,345 ) Net cash used in investing activities — (1,025 ) (16 ) — (1,041 ) Financing activities: Taxes paid related to net share settlement of equity-based compensation (124 ) — — — (124 ) Contributions from general partner 2,300 — — — 2,300 Distributions from subsidiaries 3,523 (3,508 ) (15 ) — — Distributions to limited partners (12,310 ) — — — (12,310 ) Distributions to noncontrolling members — — (16 ) — (16 ) Net cash provided by (used in) financing activities (6,611 ) (3,508 ) (31 ) — (10,150 ) Effects of exchange rates on cash — 349 404 — 753 Net increase (decrease) in cash and cash equivalents (471 ) (5,311 ) 3,597 — (2,185 ) Cash and cash equivalents, beginning of period 695 20,251 5,747 — 26,693 Cash and cash equivalents, end of period $ 224 $ 14,940 $ 9,344 $ — $ 24,508 Non-cash items: Accrued capital expenditures $ — $ 561 $ 6 $ — $ 567 Consolidating Statement of Cash Flows For the Year Ended December 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (4,664 ) $ (3,637 ) $ (10,019 ) $ 9,158 $ (9,162 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion — 4,495 1,293 — 5,788 Impairments — 2,119 8,411 — 10,530 Gain (loss) on asset disposal — (12 ) (7 ) — (19 ) Interest expense from debt issuance cost amortization 570 — — — 570 Equity-based compensation expense 1,086 — — — 1,086 Equity in earnings of investee — (309 ) — — (309 ) Distributions from investee — 200 — — 200 Equity earnings in subsidiaries (862 ) 10,020 — (9,158 ) — Deferred tax benefit, net — (35 ) 11 — (24 ) Non-cash allocated expenses 3,798 — — — 3,798 Changes in assets and liabilities: Trade accounts receivable — 6,983 2,252 636 9,871 Receivables from affiliates — (7,021 ) — 7,021 — Prepaid expenses and other — 941 308 101 1,350 Accounts payable and accrued payroll and other 7,632 507 132 (7,793 ) 478 Income taxes payable — 582 45 35 662 Net cash provided by (used in) operating activities 7,560 14,833 2,426 — 24,819 Investing activities: Proceeds from fixed asset disposals — 26 20 — 46 Purchases of property and equipment — (1,066 ) (310 ) — (1,376 ) Net cash used in investing activities — (1,040 ) (290 ) — (1,330 ) Financing activities: Repayments of long-term debt — (4,000 ) — — (4,000 ) Taxes paid related to net share settlement of equity-based compensation (107 ) — — — (107 ) Contributions from general partner 2,500 — — — 2,500 Distributions from subsidiaries 9,622 (9,239 ) (383 ) — — Distributions to limited partners (19,258 ) — — — (19,258 ) Distributions to noncontrolling members — — (424 ) — (424 ) Net cash provided by (used in) financing activities (7,243 ) (13,239 ) (807 ) — (21,289 ) Effects of exchange rates on cash — 127 216 — 343 Net increase (decrease) in cash and cash equivalents 317 681 1,545 — 2,543 Cash and cash equivalents, beginning of period 378 19,570 4,202 — 24,150 Cash and cash equivalents, end of period $ 695 $ 20,251 $ 5,747 $ — $ 26,693 Consolidating Statement of Cash Flows For the Year Ended December 31, 2015 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ 3,931 $ 6,544 $ 741 $ (7,125 ) $ 4,091 Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion — 5,102 902 — 6,004 Impairments — 6,645 — — 6,645 Loss on asset disposals — — (1 ) — (1 ) Interest expense from debt issuance cost amortization 547 — — — 547 Equity-based compensation expense 1,167 — — — 1,167 Equity in earnings of investee — (102 ) — — (102 ) Distributions from investee — 100 — — 100 Equity earnings in subsidiaries (6,115 ) (1,010 ) — 7,125 — Deferred tax benefit, net — 58 (90 ) — (32 ) Non-cash allocated expenses 648 — — — 648 Changes in assets and liabilities: Trade accounts receivable — 9,540 (546 ) 45 9,039 Receivables from affiliates 22 3,208 — (3,230 ) — Prepaid expenses and other — 267 (69 ) 35 233 Accounts payable and accrued payroll and other 1,203 (1,074 ) (4,536 ) 3,185 (1,222 ) Income taxes payable — (122 ) (39 ) (35 ) (196 ) Net cash provided by (used in) operating activities 1,403 29,156 (3,638 ) — 26,921 Investing activities: Proceeds from disposals of property and equipment — 2 — — 2 Cash paid for acquisition of 49.9% interest in the TIR Entities — (52,588 ) — — (52,588 ) Cash paid for acquisition of 51% of Brown Integrity, LLC, net of cash acquired of $175 — (10,436 ) — — (10,436 ) Purchases of property and equipment — (1,607 ) (250 ) — (1,857 ) Net cash (used in) investing activities — (64,629 ) (250 ) — (64,879 ) Financing activities: Advances on long-term debt — 63,300 5,500 — 68,800 Repayments of long-term debt — (5,500 ) — — (5,500 ) Distributions from subsidiaries 17,225 (17,225 ) — — — Distributions to limited partners (19,232 ) — — — (19,232 ) Distributions to noncontrolling members — (1,567 ) — — (1,567 ) Net cash provided by (used in) financing activities (2,007 ) 39,008 5,500 — 42,501 Effects of exchange rates on cash — (563 ) (587 ) — (1,150 ) Net increase (decrease) in cash and cash equivalents (604 ) 2,972 1,025 — 3,393 Cash and cash equivalents, beginning of period 982 16,598 3,177 — 20,757 Cash and cash equivalents, end of period $ 378 $ 19,570 $ 4,202 $ — $ 24,150 Non-cash items: Accrued capital expenditures $ — $ 6 $ 94 $ — $ 100

Quarterly Financial Information

Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	17. Quarterly Financial Information (Unaudited) The following table sets forth certain unaudited financial data for each quarter during 2017 and 2016. The unaudited quarterly information includes all normal recurring adjustments that we consider necessary for a fair presentation of the information shown. 2017 Quarter Ended, (in thousands, except per unit amounts) March 31 June 30 September 30 December 31 Revenues $ 64,722 $ 74,567 $ 77,682 $ 69,371 Gross margin 6,329 8,609 9,390 9,275 Impairments 3,598 — — — Net income (loss) (4,921 ) 497 562 1,939 Net income (loss) attributable to partners / controlling interests (3,756 ) 630 554 1,759 Net income (loss) attributable to limited partners (2,835 ) 1,459 1,554 3,059 Net income (loss) per common limited partner unit - basic and diluted (0.32 ) 0.12 0.13 0.26 2016 Quarter Ended, (in thousands, except per unit amounts) March 31 June 30 September 30 December 31 Revenues $ 73,474 $ 72,311 $ 81,806 $ 70,406 Gross margin 7,760 7,365 9,926 10,429 Impairments — 10,530 — — Net income (loss) (1,361 ) (11,616 ) 1,998 1,817 Net income (loss) attributable to partners / controlling interests (994 ) (7,004 ) 1,917 1,418 Net income (loss) attributable to limited partners (26 ) (4,037 ) 3,348 2,350 Net income (loss) per common limited partner unit - basic (0.00 ) (0.34 ) 0.28 0.20 Net income (loss) per common limited partner unit - diluted (0.00 ) (0.34 ) 0.27 0.19 Net income (loss) per subordinated limited partner unit - basic and diluted (0.00 ) (0.34 ) 0.28 0.20 Revenues and gross margin for the quarter ended December 31, 2016 include $1.2 million related to a price increase on services we performed during preceding quarters. We recognized this revenue upon receipt during the fourth quarter of a signed contract formally evidencing the customer’s agreement to the new pricing.

Basis of Presentation and Sig27

Basis of Presentation and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying Consolidated Financial Statements include our accounts and those of our controlled subsidiaries. All intercompany transactions and account balances have been eliminated in consolidation. Investments over which we exercise significant influence, but do not control, are accounted for using the equity method of accounting. In May 2015, the Partnership acquired 51% of Brown Integrity, LLC (“Brown”) and Brown was included in our Consolidated Financial Statements subsequent to that date. Accordingly, Brown’s operations were only included in our Consolidated Statement of Operations for approximately 8 months in the year ended December 31, 2015. The accompanying Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the financial position and results of operations for the periods presented.
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements The preparation of the Partnership’s Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying notes. Actual results could differ from those estimates. Areas requiring the use of assumptions, judgments, and estimates include amounts of expected future cash flows used in determining possible impairments of long-lived assets, the determination of fair values of assets acquired and liabilities assumed in business combinations, useful lives of property, equipment and intangible assets, and the amount of future asset retirement obligations. Certain estimates are inherently imprecise and may change as future information becomes available. The use of alternative judgments and/or assumptions could result in different outcomes.
Fair Value Measurement	Fair Value Measurement The Partnership utilizes fair value measurements to measure assets in a business combination or assess impairment of property and equipment, intangible assets, and goodwill. Fair value is the amount received from the sale of an asset or the amount paid to transfer a liability in an orderly transaction between market participants (an exit price) at the measurement date. Fair value is a market-based measurement considered from the perspective of a market participant. The Partnership uses market data or assumptions that it believes market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation. These inputs can be readily observable, market corroborated, or unobservable. The Partnership applies both market and income approaches for fair value measurements using the best available information while utilizing valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy prioritizes the inputs used to measure fair value, giving the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The Partnership classifies fair value balances based on the observability of those inputs. The three levels of the fair value hierarchy are as follows: ● Level 1 ● Level 2 ● Level 3
Contributions Attributable to General Partner	Contributions Attributable to General Partner During the years ended December 31, 2017, 2016, and 2015, Holdings incurred overhead expenses on behalf of the Partnership totaling $1.8 million, $3.8 million, and $0.6 million, respectively. These costs represent administrative costs incurred by Holdings in excess of amounts charged to the Partnership under our omnibus agreement. These expenses are reflected as general and administrative contributions attributable to General Partner In addition to incurring the expenses described above, Holdings provided the Partnership with additional financial support by making cash contributions of $2.3 million and $2.5 million in 2017 and 2016, respectively, as a reimbursement for certain expenditures incurred by the Partnership. These payments are reflected as a contribution attributable to general partner net loss attributable to the general partner
Cash and Cash Equivalents	Cash and Cash Equivalents The Partnership considers all investments purchased with initial maturities of three months or less to be cash equivalents. Cash equivalents consist primarily of investments in highly-liquid securities. The carrying amounts of cash and cash equivalents reported in the balance sheet approximate fair value. As of December 31, 2017, U.S. cash balances are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000 per financial institution. Canadian cash balances are insured by the Canada Deposit Insurance Corporation (CDIC) up to $100,000 (Canadian Dollars) per financial institution. Our cash is primarily held at two financial institutions, and therefore in excess of the FDIC or CDIC insurance limits. We periodically assess the financial condition of the institutions where we deposit funds, and we believe our credit risk related to these funds was minimal at December 31, 2017.
Accounts Receivable, Allowance for Bad Debts and Concentration of Credit Risk	Accounts Receivable, Allowance for Bad Debts and Concentration of Credit Risk We operate in the United States and Canada and 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. We determine accounts receivable allowances for bad debts based on our assessment of the creditworthiness of our customers. Trade receivables are written off against the allowance when collection efforts have been exhausted and the receivable is deemed uncollectible. Recoveries of trade receivables previously written off are recorded when cash is received. We do not typically charge interest on past due trade receivables nor do we require collateral on our trade receivables. We had an allowance for doubtful accounts of less than $0.1 million and $0.6 million at December 31, 2017 and 2016, respectively. We recorded bad debt expense of approximately $0.0 million in the years ended December 31, 2017 and 2016 and $0.1 million in the year ended December 31, 2015. During the year ended December 31, 2017, we received $0.3 million on accounts receivable previously written off which we recorded as a reduction to general and administrative expense We had one and three customers that each represented more than 10% of total accounts receivable as of December 31, 2017 and 2016, respectively. If any of these customers were to default on their payment obligations, we may not be able to replace these customers in a timely fashion, on favorable terms, or at all. In addition, any downgrade of our customers’ receivables from investment grade (defined as BBB- or higher by S&P or Baa3 or higher by Moody’s) could reduce our borrowing capacity or potentially place the Partnership at risk of default on the working capital revolving credit facility of our Credit Agreement. The result of downgrades of our customers’ receivables could have a material adverse effect on our business, financial condition, results of operations, or cash flows. The majority of our revenues are generated in the United States. Total revenues generated in Canada were $23.4 million, $31.2 million, and $27.5 million for the years ended December 31, 2017, 2016, and 2015, respectively.
Property and Equipment	Property and Equipment Property and equipment consists of land, land and leasehold improvements, buildings, facilities, wells and related equipment, field 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, disposition, or impairment 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 Consolidated Statement of Operations.
Debt Issuance Costs	Debt Issuance Costs Debt issuance costs represent fees and expenses associated with securing the Partnership’s Credit Agreement (see Note 6). Amortization of the capitalized debt issuance costs is recorded on a straight-line basis over the term of the Credit Agreement.
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 (“TIR-PUC”), a subsidiary of our Pipeline Inspection 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 taxes. The amounts recognized as income tax expense, income taxes payable, and deferred tax liabilities in our 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% or more of our total gross income is classified 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. The Partnership evaluates uncertain tax positions for recognition and measurement in the Consolidated Financial Statements. To recognize a tax position, the Partnership determines whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation, based on the technical merits of the position. A tax position that meets the more likely than not threshold is measured to determine the amount of benefit to be recognized in the Consolidated Financial Statements. The amount of tax benefit recognized with respect to any tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon settlement. The Partnership had no uncertain tax positions that required recognition in the financial statements at December 31, 2017 or 2016. Any interest or penalties would be recognized as a component of income tax expense.
Revenue Recognition	Revenue Recognition Revenues are recognized when there is persuasive evidence that an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable, and collectability is reasonably assured. Revenues related to pipeline inspection and integrity services are recognized when the services are performed. Water disposal revenues are recognized upon receipt of the wastewater at our disposal facilities. Revenues from sales of oil that is recovered in the process of treating wastewater are recognized when the oil is delivered to the customer.
Unit-based Compensation	Unit-Based Compensation Our General Partner adopted a long-term incentive plan (“LTIP”) under which the Partnership grants equity-based compensation to employees and directors. The cost of such equity-based compensation is measured based on the grant-date fair value of those instruments. That cost is recognized on a straight-line basis over the requisite service period, as described in Note 10.
Net Income (Loss) Per Unit	Net Income (Loss) Per Unit We utilize the two-class method in calculating basic and diluted income (loss) per common and subordinated unit. Net income (loss) attributable to partners / controlling interests For the year ended December 31, 2017, there were 101,423 dilutive phantom restricted units. For the year ended December 31, 2016, there were 155,877 dilutive phantom restricted units. For the year ended December 31, 2015, there were no dilutive phantom restricted units.
Accrued Payroll and Other	Accrued Payroll and Other Accrued payroll and other Accrued payroll and other December 31, 2017 December 31, 2016 (in thousands) Accrued payroll $ 6,893 $ 5,594 Customer deposits 1,510 1,361 Other 706 630 $ 9,109 $ 7,585
Fair Value of Financial Instrument	Fair Value of Financial Instruments The carrying amounts reported in the Consolidated Balance Sheets for cash and cash equivalents; trade accounts receivable, net; prepaid expenses and other; accounts payable; accounts payable – affiliates; accrued payroll and other; and income taxes payable approximate their fair values. Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities are reported at fair value on a nonrecurring basis in the Partnership’s Consolidated Balance Sheets. The following methods and assumptions were used to estimate the fair values: Property, Plant, and Equipment We assess property and equipment for possible impairment whenever events or changes in circumstances indicate, in the judgment of management, that the carrying value of the assets may not be recoverable. Such indicators include, among others, the nature of the asset, the projected future economic benefit of the asset, changes in regulatory and political environments and historical and future cash flow and profitability measurements. If the carrying value of an asset exceeds the future undiscounted cash flows expected from the asset, we recognize an impairment charge for the excess of carrying value of the asset over its estimated fair value. Determination as to whether and how much an asset is impaired involves management estimates on highly uncertain matters such as future commodity prices, the effects of inflation on operating expenses, and the outlook for national or regional market supply and demand for the services we provide. Assets are grouped for impairment purposes at each salt water disposal facility in the Water Services segment, as these asset groups represent the lowest level as which cash flows are separately identifiable. Goodwill At December 31, 2017 and 2016, the Partnership had $53.4 million and $56.9 million of goodwill, respectively. Goodwill is not amortized, but is subject to annual reviews on November 1 (or at other dates if events or changes in circumstances indicate that the carrying value of goodwill may be impaired) for impairment 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 Pipeline Inspection, Integrity Services, and Water Services operating segments are the appropriate reporting units for testing goodwill impairment. To perform a goodwill impairment assessment, we first evaluate qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit exceeds its carrying value. If this assessment reveals that it is more likely than not that the carrying value of a reporting unit exceeds its fair value, we then determine the estimated fair market value of the reporting unit. If the carrying amount exceeds the reporting unit’s fair value, we record a goodwill impairment charge for the excess (not exceeding the carrying value of the reporting unit’s goodwill). 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 (see Note 5). 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 value of the assets to their fair values and record a corresponding impairment loss. Depending on future events, it is reasonably possible that we could incur impairment charges associated with our property and equipment, goodwill, or intangible assets.
Non-controlling Interest	Noncontrolling Interest We own a 51% interest in Brown and a 49% interest in CF Inspection Management, LLC (“CF Inspection”). The accounts of these subsidiaries are included in our 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 interests noncontrolling interests net income (loss) attributable to noncontrolling interests noncontrolling interests
Business Combinations	Business Combinations The Partnership evaluates all potential acquisitions and changes in control to determine whether it has purchased or acquired control of a business. If the acquired or newly-controlled assets meet the definition of a business, the transaction is accounted for as a business combination; otherwise it is accounted for as an asset acquisition.
Gains on Asset Disposals	Gains on Asset Disposals During 2017, lightning strikes and the resultant fires destroyed the surface equipment at two of our salt water disposal facilities. We carried property damage and cleanup insurance on both facilities, and the proceeds we received on these policies exceeded the net book value of the destroyed property and the cleanup costs we incurred. The $0.6 million reported in gain on assets disposals, net
Foreign Currency Transactions	Foreign Currency Translation Our Consolidated Financial Statements are reported in 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. Our Consolidated Balance Sheet at December 31, 2017 includes $2.7 million of accumulated other comprehensive loss accumulated other comprehensive loss Partners’ capital Our Canadian subsidiary has certain payables to our U.S.-based subsidiaries. These intercompany payables and receivables among our consolidated subsidiaries are eliminated in our Consolidated Balance Sheets. Beginning April 1, 2017, with the loss of our largest Canadian customer, we report currency translation adjustments on these intercompany payables and receivables within foreign currency gains other comprehensive income (loss)
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 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 We are in the final stages of evaluating the impact ASU 2014-09 will have on our financial statements. For each operating segment we have conducted a formal contract review process to evaluate the impact of ASU 2014-09. We have substantially completed our evaluation and have not identified any material change in how we recognize revenue. Financial systems and internal controls necessary for adoption were implemented effective January 1, 2018.

Basis of Presentation and Sig28

Basis of Presentation and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of accrued payroll and other	Accrued payroll and other Accrued payroll and other December 31, 2017 December 31, 2016 (in thousands) Accrued payroll $ 6,893 $ 5,594 Customer deposits 1,510 1,361 Other 706 630 $ 9,109 $ 7,585

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment consist of the following, recorded at cost, as of December 31, 2017 and 2016: December 31, Asset Category Useful Lives (years) 2017 2016 (in thousands) Land $ 1,218 $ 1,278 Land improvements 15 513 698 Buildings and leasehold improvements 30 - 39 1,179 1,242 Facilities, wells and equipment 5 - 15 15,399 17,563 Computer and office equipment 3 - 9 1,171 1,268 Vehicles and other 3 - 5 498 410 Construction-in-progress 2,722 — 22,700 22,459 Less accumulated depreciation (9,312 ) (7,840 ) Net property, plant and equipment $ 13,388 $ 14,619

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	Changes in goodwill are as follows: PIS IS W&ES Total (in thousands) Balance - December 31, 2015 $ 40,206 $ 9,992 $ 15,075 $ 65,273 Impairments — (8,411 ) — (8,411 ) Foreign currency translation 41 — — 41 Balance - December 31, 2016 $ 40,247 $ 1,581 $ 15,075 $ 56,903 Impairments — (1,581 ) — (1,581 ) Foreign currency translation 97 — — 97 Reclassified to assets held for sale — — (1,984 ) (1,984 ) Balance - December 31, 2017 $ 40,344 $ — $ 13,091 $ 53,435

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of intangible assets	Intangible assets consist of the following at December 31, 2017 and 2016: December 31, Asset Category Useful Lives (years) 2017 2016 (in thousands) Customer relationships 5 - 20 $ 22,853 $ 24,261 Contracts 3 241 241 Non-compete agreements 3 143 143 Trademarks and trade names 10 11,679 12,079 Inspector database 10 2,080 2,080 36,996 38,804 Less accumulated amortization (11,519 ) (9,180 ) Net intangibles $ 25,477 $ 29,624
Schedule of future amortization expense	Future amortization expense of our intangible assets is estimated to be as follows: Year ending December 31, (in thousands) 2018 2,719 2019 2,697 2020 2,677 2021 2,668 2022 2,668 Thereafter 12,048 $ 25,477

Credit Agreement (Tables)

Credit Agreement (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of outstanding borrowings	Outstanding borrowings at December 31, 2017 and 2016 under the Credit Agreement were as follows: December 31, 2017 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 607 1,201 Long-term debt, including current portion 136,293 135,699 Current portion of long-term debt 136,293 — Long-term debt $ — $ 135,699

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of components of income tax expense (benefit)	Significant components of income tax expense (benefit) are as follows for the years ended December 31: 2017 2016 2015 (in thousands) Current tax expense (benefit) U.S. federal $ 356 $ 527 $ (123 ) State 531 690 501 Canadian 81 3 6 Total 968 1,220 384 Deferred tax expense (benefit) U.S. federal (7 ) (27 ) 45 State (2 ) (8 ) 13 Canadian (363 ) 10 10 Total (372 ) (25 ) 68 Total income tax expense $ 596 $ 1,195 $ 452
Schedule of effective income tax reconciliation	The following table reconciles the differences between the U.S. federal statutory rate of 35% to the Partnership’s income tax expense on the Consolidated Statements of Operations for the years ended December 31: 2017 2016 2015 (in thousands) Tax (benefit) computed at statutory rate $ (464 ) $ (2,788 ) $ 1,590 (Income) loss not subject to federal tax 682 3,336 (1,790 ) State income taxes, net of federal benefit 509 644 514 Other (131 ) 3 138 $ 596 $ 1,195 $ 452

Equity Compensation (Tables)

Equity Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of share-based compensation	The following table sets forth the grants and forfeitures of Units under the LTIP for the years ended December 31, 2017, 2016, and 2015: Number Weighted Average of Unvested Grant Date Fair Units Value / Unit Units at December 31, 2014 158,353 $ 18.11 Units granted 230,310 $ 12.08 Units vested (7,467 ) $ 19.72 Units forfeited (19,498 ) $ 16.92 Units at December 31, 2015 361,698 $ 14.30 Units granted 346,999 $ 6.32 Units vested (36,505 ) $ 16.17 Units forfeited (98,290 ) $ 11.38 Units at December 31, 2016 573,902 $ 9.86 Units granted 257,419 $ 7.02 Units vested (44,408 ) $ 16.56 Units forfeited (122,404 ) $ 9.25 Units at December 31, 2017 664,509 $ 8.42

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum annual lease commitments	Minimum annual lease commitments under the current office lease and other operating leases at December 31, 2017 follows: Year ending December 31, (in thousands) 2018 $ 626 2019 535 2020 521 2021 499 2022 499 Thereafter 1,002 3,682

Segment Disclosures (Tables)

Segment Disclosures (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of segment operating income and reconciliation to net income	The following table outlines segment operating income and a reconciliation of total segment operating income to net income before income tax expense. PIS IS W&ES Other Total (in thousands) Twelve months ended December 31, 2017 Revenue $ 268,635 $ 9,268 $ 8,439 $ — $ 286,342 Costs of services 241,889 7,347 3,503 — 252,739 Gross margin 26,746 1,921 4,936 — 33,603 General and administrative 13,980 1,981 2,451 2,643 (a) 21,055 Depreciation, amortization and accretion 2,331 626 1,486 — 4,443 Impairments 1,329 1,581 688 — 3,598 (Gain) loss on asset disposals, net 18 — (588 ) — (570 ) Operating income (loss) $ 9,088 $ (2,267 ) $ 899 $ (2,643 ) 5,077 Interest expense, net (7,335 ) Foreign currency gains 732 Other, net 199 Net loss before income tax expense $ (1,327 ) (a) Amount includes $1.8 million of allocated general and administrative expenses incurred by Holdings but not charged to us (for two of the quarters during 2017, Holdings waived the administrative fee specified in the omnibus agreement) Twelve months ended December 31, 2016 Revenue $ 275,171 $ 13,884 $ 8,942 $ — $ 297,997 Costs of services 247,214 11,542 3,761 — 262,517 Gross margin 27,957 2,342 5,181 — 35,480 General and administrative 12,521 2,829 1,866 4,637 (b) 21,853 Depreciation, amortization and accretion 2,439 658 1,764 — 4,861 Impairments — 8,411 2,119 — 10,530 Operating income (loss) $ 12,997 $ (9,556 ) $ (568 ) $ (4,637 ) (1,764 ) Interest expense, net (6,559 ) Other, net 356 Net loss before income tax expense $ (7,967 ) (b) Amount includes $3.8 million of allocated general and administrative expenses incurred by Holdings but not charged to us (for all four of the quarters during 2017, Holdings waived the administrative fee specified in the omnibus agreement). Twelve months ended December 31, 2015 Revenue $ 341,929 $ 14,614 $ 14,648 $ — $ 371,191 Costs of services 309,584 10,398 6,279 — 326,261 Gross margin 32,345 4,216 8,369 — 44,930 General and administrative 16,672 2,490 3,351 1,282 (c) 23,795 Depreciation, amortization and accretion 2,512 421 2,494 — 5,427 Impairments — — 6,645 — 6,645 Operating income (loss) $ 13,161 $ 1,305 $ (4,121 ) $ (1,282 ) 9,063 Interest expense, net (5,656 ) Gain on waiver of right of purchase and other, net 1,136 Net income before income tax expense $ 4,543 (c) Amount includes $0.6 million of allocated general and administrative expenses incurred by Holding that were in excess of the administrative fee specified in the omnibus agreement. Total Assets December 31, 2017 $ 124,669 $ 10,481 $ 41,693 $ (13,640 ) $ 163,203 December 31, 2016 $ 124,840 $ 12,079 $ 38,141 $ (7,548 ) $ 167,512

Distributions (Tables)

Distributions (Tables)	12 Months Ended
	Dec. 31, 2017
Distributions Tables
Schedule of cash distributions declared and paid by the Partnership	The following table summarizes the cash distributions that we declared and paid since our initial public offering: Total Cash Per Unit Cash Total Cash Distributions Payment Date Distributions Distributions to Affiliates (a) (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 13, 2017 0.210000 2,495 1,606 August 12, 2017 0.210000 2,495 1,607 November 14, 2017 0.210000 2,497 1,608 Total 2017 Distributions 1.036413 12,310 7,928 February 14, 2018 (c) 0.210000 2,498 1,599 Total Distributions (through February 14, 2018 since IPO) $ 5.602363 $ 66,362 $ 42,521 (a) Approximately 64.0% of the Partnership’s outstanding units at December 31, 2017 were held by affiliates. (b) Distribution was pro-rated from the date of our IPO through March 31, 2014. (c) Fourth quarter 2017 distribution was declared and paid in the first quarter of 2018.

Subsequent Events (Tables)

Subsequent Events (Tables)	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Schedule of components of assets and liabilities held for sale	The following table summarizes the components of assets and liabilities held for sale at December 31, 2017: (in thousands) Assets: Current assets $ 84 Property and equipment – net 104 Goodwill 1,984 $ 2,172 Liabilities: Accounts payable and accrued liabilities $ 79 Asset retirement obligations 18 $ 97

Condensed Consolidating Finan39

Condensed Consolidating Financial Information (Tables)	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of consolidating balance sheet	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. Consolidating Balance Sheet As of December 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 224 $ 14,920 $ 9,364 $ — $ 24,508 Trade accounts receivable, net — 38,077 4,259 (643 ) 41,693 Accounts receivable - affiliates — 19,249 — (19,249 ) — Prepaid expenses and other 657 1,602 35 — 2,294 Assets held for sale — 2,172 — — 2,172 Total current assets 881 76,020 13,658 (19,892 ) 70,667 Property and equipment: Property and equipment, at cost — 19,673 3,027 — 22,700 Less: Accumulated depreciation — 7,729 1,583 — 9,312 Total property and equipment, net — 11,944 1,444 — 13,388 Intangible assets, net — 21,614 3,863 — 25,477 Goodwill — 51,930 1,505 — 53,435 Investment in subsidiaries 28,280 (3,155 ) — (25,125 ) — Notes receivable - affiliates — 13,821 — (13,821 ) — Other assets — 209 27 — 236 Total assets $ 29,161 $ 172,383 $ 20,497 $ (58,838 ) $ 163,203 LIABILITIES AND OWNERS’ EQUITY Current liabilities: Accounts payable $ — $ 3,401 $ 1,069 $ (713 ) $ 3,757 Accounts payable - affiliates 15,824 — 6,598 (19,249 ) 3,173 Accrued payroll and other 1 8,761 277 70 9,109 Liabilities held for sale — 97 — — 97 Income taxes payable — 591 55 — 646 Current portion of long-term debt (607 ) 131,400 5,500 — 136,293 Total current liabilities 15,218 144,250 13,499 (19,892 ) 153,075 Notes payable - affiliates — — 13,821 (13,821 ) — Asset retirement obligations — 143 — — 143 Total liabilities 15,218 144,393 27,320 (33,713 ) 153,218 Owners’ equity: Total partners’ capital 10,019 24,066 (6,823 ) (21,201 ) 6,061 Noncontrolling interests 3,924 3,924 — (3,924 ) 3,924 Total owners’ equity 13,943 27,990 (6,823 ) (25,125 ) 9,985 Total liabilities and owners’ equity $ 29,161 $ 172,383 $ 20,497 $ (58,838 ) $ 163,203 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 Commitments and contingencies - Note 13 Owners’ equity: Total partners’ capital 17,425 24,357 (3,458 ) (23,986 ) 14,338 Noncontrolling 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 consolidating statement of operations	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. Consolidating Statement of Operations (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ — $ 253,696 $ 42,607 $ (9,961 ) $ 286,342 Costs of services — 223,555 39,145 (9,961 ) 252,739 Gross margin — 30,141 3,462 — 33,603 Operating costs and expense: General and administrative 2,643 15,473 2,939 — 21,055 Depreciation, amortization and accretion — 3,798 645 — 4,443 Impairments — 688 2,910 — 3,598 Gain on asset disposals, net — (577 ) 7 — (570 ) Operating (loss) (2,643 ) 10,759 (3,039 ) — 5,077 Other income (expense): Equity earnings (loss) in subsidiaries 3,020 (2,776 ) — (244 ) — Interest expense, net (913 ) (5,579 ) (843 ) — (7,335 ) Foreign currency gains — 187 545 — 732 Other, net — 165 34 — 199 Net income (loss) before income tax expense (536 ) 2,756 (3,303 ) (244 ) (1,327 ) Income tax expense — 846 (250 ) — 596 Net income (loss) (536 ) 1,910 (3,053 ) (244 ) (1,923 ) Net (loss) attributable to noncontrolling interests — (1,110 ) — — (1,110 ) Net income (loss) attributable to controlling interests (536 ) 3,020 (3,053 ) (244 ) (813 ) Net (loss) attributable to general partner (4,050 ) — — — (4,050 ) Net income (loss) attributable to limited partners $ 3,514 $ 3,020 $ (3,053 ) $ (244 ) $ 3,237 Consolidating Statement of Operations For the Year Ended December 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ — $ 252,955 $ 58,694 $ (13,652 ) $ 297,997 Costs of services — 222,067 54,102 (13,652 ) 262,517 Gross margin — 30,888 4,592 — 35,480 Operating costs and expense: General and administrative 4,637 12,625 4,591 — 21,853 Depreciation, amortization and accretion — 4,091 770 — 4,861 Impairments — 2,119 8,411 — 10,530 Operating (loss) (4,637 ) 12,053 (9,180 ) — (1,764 ) Other income (expense): Equity earnings (loss) in subsidiaries 862 (10,020 ) — 9,158 — Interest expense, net (889 ) (4,854 ) (816 ) — (6,559 ) Other, net — 334 22 — 356 Net income (loss) before income tax expense (4,664 ) (2,487 ) (9,974 ) 9,158 (7,967 ) Income tax expense — 1,150 45 — 1,195 Net income (loss) (4,664 ) (3,637 ) (10,019 ) 9,158 (9,162 ) Net (loss) attributable to noncontrolling interests — (4,499 ) — — (4,499 ) Net income (loss) attributable to partners / controlling interests (4,664 ) 862 (10,019 ) 9,158 (4,663 ) Net (loss) attributable to general partner (6,298 ) — — — (6,298 ) Net income (loss) attributable to limited partners $ 1,634 $ 862 $ (10,019 ) $ 9,158 $ 1,635 Consolidating Statement of Operations For the Year Ended December 31, 2015 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ — $ 329,086 $ 54,708 $ (12,603 ) $ 371,191 Costs of services — 290,524 48,340 (12,603 ) 326,261 Gross margin — 38,562 6,368 — 44,930 Operating costs and expense: General and administrative 1,282 18,180 4,333 — 23,795 Depreciation, amortization and accretion — 4,832 595 — 5,427 Impairments — 6,645 — — 6,645 Operating income (loss) (1,282 ) 8,905 1,440 — 9,063 Other income (expense): Equity earnings in subsidiaries 6,115 1,010 — (7,125 ) — Interest expense, net (902 ) (4,115 ) (639 ) — (5,656 ) Other, net — 1,116 20 — 1,136 Net income (loss) before income tax expense 3,931 6,916 821 (7,125 ) 4,543 Income tax expense — 372 80 — 452 Net income (loss) 3,931 6,544 741 (7,125 ) 4,091 Net income (loss) attributable to noncontrolling interests 143 429 — 27 599 Net income (loss) attributable to partners / controlling interests 3,788 6,115 741 (7,152 ) 3,492 Net (loss) attributable to general partner (648 ) — — — (648 ) Net income (loss) attributable to limited partners $ 4,436 $ 6,115 $ 741 $ (7,152 ) $ 4,140
Schedule of consolidating statement of comprehensive income (loss)	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. Consolidating Statement of Comprehensive Income (Loss) (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ (536 ) $ 1,910 $ (3,053 ) $ (244 ) $ (1,923 ) Other comprehensive income - — Foreign currency translation — (175 ) 36 — (139 ) — Comprehensive income (loss) $ (536 ) $ 1,735 $ (3,017 ) $ (244 ) $ (2,062 ) Comprehensive (loss) attributable to noncontrolling interests — (1,110 ) — — (1,110 ) Comprehensive income attributable to general partner (4,050 ) — — — (4,050 ) Comprehensive income (loss) attributable to controlling interests $ 3,514 $ 2,845 $ (3,017 ) $ (244 ) $ 3,098 Consolidating Statement of Comprehensive Income (Loss) For the Year Ended December 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ (4,664 ) $ (3,637 ) $ (10,019 ) $ 9,158 $ (9,162 ) Other comprehensive income - Foreign currency translation — 71 182 — 253 Comprehensive income (loss) $ (4,664 ) $ (3,566 ) $ (9,837 ) $ 9,158 $ (8,909 ) Comprehensive (loss) attributable to noncontrolling interests — (4,499 ) — — (4,499 ) Comprehensive (loss) attributable to general partner (6,298 ) — — — (6,298 ) Comprehensive income (loss) attributable to limited partners $ 1,634 $ 933 $ (9,837 ) $ 9,158 $ 1,888 Consolidating Statement of Comprehensive Income (Loss) For the Year Ended December 31, 2015 (in thousands) Parent Guarantors Non- Eliminations Consolidated Net income (loss) $ 3,931 $ 6,544 $ 741 $ (7,125 ) $ 4,091 Other comprehensive income - Foreign currency translation — (564 ) (1,178 ) — (1,742 ) Comprehensive income (loss) $ 3,931 $ 5,980 $ (437 ) $ (7,125 ) $ 2,349 Comprehensive (loss) attributable to noncontrolling interests 143 429 — (430 ) 142 Comprehensive (loss) attributable to general partner (648 ) — — — (648 ) Comprehensive income (loss) attributable to limited partners $ 4,436 $ 5,551 $ (437 ) $ (6,695 ) $ 2,855
Schedule of consolidating statement of cash flows	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. Consolidating Statement of Cash Flows For the Year Ended December 31, 2017 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (536 ) $ 1,910 $ (3,053 ) $ (244 ) $ (1,923 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion — 4,359 1,185 — 5,544 Impairments — 688 2,910 — 3,598 (Gain) loss on asset disposal — (577 ) 7 — (570 ) Interest expense from debt issuance cost amortization 594 — — — 594 Equity-based compensation expense 1,059 — — — 1,059 Equity in earnings of investee — (149 ) — — (149 ) Distributions from investee — 75 — — 75 Equity earnings in subsidiaries (3,020 ) 2,776 — 244 — Deferred tax benefit, net — (8 ) (364 ) — (372 ) Non-cash allocated expenses 1,750 — — — 1,750 Foreign currency gains — (187 ) (545 ) (732 ) Changes in assets and liabilities: — Trade accounts receivable — (5,110 ) 1,750 (46 ) (3,406 ) Receivables from affiliates — (6,627 ) — 6,627 — Prepaid expenses and other (657 ) (846 ) 24 158 (1,321 ) Accounts payable and accrued payroll and other 6,950 2,945 1,315 (6,739 ) 4,471 Income taxes payable — (376 ) 11 — (365 ) Net cash provided by (used in) operating activities 6,140 (1,127 ) 3,240 — 8,253 Investing activities: Proceeds from fixed asset disposals — 2,302 2 — 2,304 Purchases of property and equipment — (3,327 ) (18 ) — (3,345 ) Net cash used in investing activities — (1,025 ) (16 ) — (1,041 ) Financing activities: Taxes paid related to net share settlement of equity-based compensation (124 ) — — — (124 ) Contributions from general partner 2,300 — — — 2,300 Distributions from subsidiaries 3,523 (3,508 ) (15 ) — — Distributions to limited partners (12,310 ) — — — (12,310 ) Distributions to noncontrolling members — — (16 ) — (16 ) Net cash provided by (used in) financing activities (6,611 ) (3,508 ) (31 ) — (10,150 ) Effects of exchange rates on cash — 349 404 — 753 Net increase (decrease) in cash and cash equivalents (471 ) (5,311 ) 3,597 — (2,185 ) Cash and cash equivalents, beginning of period 695 20,251 5,747 — 26,693 Cash and cash equivalents, end of period $ 224 $ 14,940 $ 9,344 $ — $ 24,508 Non-cash items: Accrued capital expenditures $ — $ 561 $ 6 $ — $ 567 Consolidating Statement of Cash Flows For the Year Ended December 31, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (4,664 ) $ (3,637 ) $ (10,019 ) $ 9,158 $ (9,162 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion — 4,495 1,293 — 5,788 Impairments — 2,119 8,411 — 10,530 Gain (loss) on asset disposal — (12 ) (7 ) — (19 ) Interest expense from debt issuance cost amortization 570 — — — 570 Equity-based compensation expense 1,086 — — — 1,086 Equity in earnings of investee — (309 ) — — (309 ) Distributions from investee — 200 — — 200 Equity earnings in subsidiaries (862 ) 10,020 — (9,158 ) — Deferred tax benefit, net — (35 ) 11 — (24 ) Non-cash allocated expenses 3,798 — — — 3,798 Changes in assets and liabilities: Trade accounts receivable — 6,983 2,252 636 9,871 Receivables from affiliates — (7,021 ) — 7,021 — Prepaid expenses and other — 941 308 101 1,350 Accounts payable and accrued payroll and other 7,632 507 132 (7,793 ) 478 Income taxes payable — 582 45 35 662 Net cash provided by (used in) operating activities 7,560 14,833 2,426 — 24,819 Investing activities: Proceeds from fixed asset disposals — 26 20 — 46 Purchases of property and equipment — (1,066 ) (310 ) — (1,376 ) Net cash used in investing activities — (1,040 ) (290 ) — (1,330 ) Financing activities: Repayments of long-term debt — (4,000 ) — — (4,000 ) Taxes paid related to net share settlement of equity-based compensation (107 ) — — — (107 ) Contributions from general partner 2,500 — — — 2,500 Distributions from subsidiaries 9,622 (9,239 ) (383 ) — — Distributions to limited partners (19,258 ) — — — (19,258 ) Distributions to noncontrolling members — — (424 ) — (424 ) Net cash provided by (used in) financing activities (7,243 ) (13,239 ) (807 ) — (21,289 ) Effects of exchange rates on cash — 127 216 — 343 Net increase (decrease) in cash and cash equivalents 317 681 1,545 — 2,543 Cash and cash equivalents, beginning of period 378 19,570 4,202 — 24,150 Cash and cash equivalents, end of period $ 695 $ 20,251 $ 5,747 $ — $ 26,693 Consolidating Statement of Cash Flows For the Year Ended December 31, 2015 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ 3,931 $ 6,544 $ 741 $ (7,125 ) $ 4,091 Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion — 5,102 902 — 6,004 Impairments — 6,645 — — 6,645 Loss on asset disposals — — (1 ) — (1 ) Interest expense from debt issuance cost amortization 547 — — — 547 Equity-based compensation expense 1,167 — — — 1,167 Equity in earnings of investee — (102 ) — — (102 ) Distributions from investee — 100 — — 100 Equity earnings in subsidiaries (6,115 ) (1,010 ) — 7,125 — Deferred tax benefit, net — 58 (90 ) — (32 ) Non-cash allocated expenses 648 — — — 648 Changes in assets and liabilities: Trade accounts receivable — 9,540 (546 ) 45 9,039 Receivables from affiliates 22 3,208 — (3,230 ) — Prepaid expenses and other — 267 (69 ) 35 233 Accounts payable and accrued payroll and other 1,203 (1,074 ) (4,536 ) 3,185 (1,222 ) Income taxes payable — (122 ) (39 ) (35 ) (196 ) Net cash provided by (used in) operating activities 1,403 29,156 (3,638 ) — 26,921 Investing activities: Proceeds from disposals of property and equipment — 2 — — 2 Cash paid for acquisition of 49.9% interest in the TIR Entities — (52,588 ) — — (52,588 ) Cash paid for acquisition of 51% of Brown Integrity, LLC, net of cash acquired of $175 — (10,436 ) — — (10,436 ) Purchases of property and equipment — (1,607 ) (250 ) — (1,857 ) Net cash (used in) investing activities — (64,629 ) (250 ) — (64,879 ) Financing activities: Advances on long-term debt — 63,300 5,500 — 68,800 Repayments of long-term debt — (5,500 ) — — (5,500 ) Distributions from subsidiaries 17,225 (17,225 ) — — — Distributions to limited partners (19,232 ) — — — (19,232 ) Distributions to noncontrolling members — (1,567 ) — — (1,567 ) Net cash provided by (used in) financing activities (2,007 ) 39,008 5,500 — 42,501 Effects of exchange rates on cash — (563 ) (587 ) — (1,150 ) Net increase (decrease) in cash and cash equivalents (604 ) 2,972 1,025 — 3,393 Cash and cash equivalents, beginning of period 982 16,598 3,177 — 20,757 Cash and cash equivalents, end of period $ 378 $ 19,570 $ 4,202 $ — $ 24,150 Non-cash items: Accrued capital expenditures $ — $ 6 $ 94 $ — $ 100

Quarterly Financial Informati40

Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Schedule of quarterly financial information	The following table sets forth certain unaudited financial data for each quarter during 2017 and 2016. 2017 Quarter Ended, (in thousands, except per unit amounts) March 31 June 30 September 30 December 31 Revenues $ 64,722 $ 74,567 $ 77,682 $ 69,371 Gross margin 6,329 8,609 9,390 9,275 Impairments 3,598 — — — Net income (loss) (4,921 ) 497 562 1,939 Net income (loss) attributable to partners / controlling interests (3,756 ) 630 554 1,759 Net income (loss) attributable to limited partners (2,835 ) 1,459 1,554 3,059 Net income (loss) per common limited partner unit - basic and diluted (0.32 ) 0.12 0.13 0.26 2016 Quarter Ended, (in thousands, except per unit amounts) March 31 June 30 September 30 December 31 Revenues $ 73,474 $ 72,311 $ 81,806 $ 70,406 Gross margin 7,760 7,365 9,926 10,429 Impairments — 10,530 — — Net income (loss) (1,361 ) (11,616 ) 1,998 1,817 Net income (loss) attributable to partners / controlling interests (994 ) (7,004 ) 1,917 1,418 Net income (loss) attributable to limited partners (26 ) (4,037 ) 3,348 2,350 Net income (loss) per common limited partner unit - basic (0.00 ) (0.34 ) 0.28 0.20 Net income (loss) per common limited partner unit - diluted (0.00 ) (0.34 ) 0.27 0.19 Net income (loss) per subordinated limited partner unit - basic and diluted (0.00 ) (0.34 ) 0.28 0.20

Organization and Operations (De

Organization and Operations (Details Narrative)	12 Months Ended
	Dec. 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	1

Basis of Presentation and Sig42

Basis of Presentation and Significant Accounting Policies (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Accrued payroll	$ 6,893	$ 5,594
Customer deposits	1,510	1,361
Other	706	630
Total	$ 9,109	$ 7,585

Basis of Presentation and Sig43

Basis of Presentation and Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Threshold for nontaxation									90.00%
Accumulated other comprehensive loss	$ (2,677)				$ (2,538)				$ (2,677)	$ (2,538)
Allowance for doubtful accounts receivable	100				600				100	600
Bad debt expense									0	0	$ 100
Goodwill	53,435				56,903				53,435	56,903
Revenues	69,371	$ 77,682	$ 74,567	$ 64,722	70,406	$ 81,806	$ 72,311	$ 73,474	286,342	$ 297,997	$ 371,191
Gain on asset disposals, net									$ 570
Phantom Restricted Units [Member]
Antidilutive securities excluded from computation of earnings per share, amount									101,423	155,877	0
CANADA
Revenues									$ 23,400	$ 31,200	$ 27,500
General and Administrative Expense [Member]
Partners' capital account, contributions									2,300	2,500
Proceeds from accounts receivable previously written-off									300
Allocated Overhead Expenses [Member]
Partners' capital account, contributions									$ 1,800	3,800	600
Subordinated Units [Member]
Conversion ratio									100.00%
Minimum [Member]
Finite-lived intangible asset, useful life									5 years
Maximum [Member]
Finite-lived intangible asset, useful life									20 years
Cash FDIC insured amount	250								$ 250
Cash CDIC insured amount	100								$ 100
Brown Integrity, LLC [Member]
Subsidiary ownership interest									51.00%
CF Inspection Management, LLC [Member]
Subsidiary ownership interest									49.00%
Affiliate of Holdings [Member] | CF Inspection Management, LLC [Member]
Subsidiary ownership interest									51.00%
Pipeline Inspection [Member]
Goodwill	$ 40,344				$ 40,247				$ 40,344	40,247	40,206
Revenues									268,635	$ 275,171	$ 341,929
Gain on asset disposals, net									$ (18)
Pipeline Inspection [Member] | Brown Integrity - PUC, LLC [Member]
Subsidiary ownership interest									51.00%

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property and equipment, at cost	$ 22,700	$ 22,459
Accumulated depreciation	(9,312)	(7,840)
Net property, plant and equipment	13,388	14,619
Buildings and Leasehold Improvements [Member]
Property and equipment, at cost	$ 1,179	1,242
Buildings and Leasehold Improvements [Member] | Maximum [Member]
Useful lives	39 years
Buildings and Leasehold Improvements [Member] | Minimum [Member]
Useful lives	30 years
Computer and Office Equipment [Member]
Property and equipment, at cost	$ 1,171	1,268
Computer and Office Equipment [Member] | Maximum [Member]
Useful lives	9 years
Computer and Office Equipment [Member] | Minimum [Member]
Useful lives	3 years
Land Improvements [Member]
Property and equipment, at cost	$ 513	698
Useful lives	15 years
Vehicles and Other [Member]
Property and equipment, at cost	$ 498	410
Vehicles and Other [Member] | Maximum [Member]
Useful lives	5 years
Vehicles and Other [Member] | Minimum [Member]
Useful lives	3 years
Facilities, Wells and Related Equipment [Member]
Property and equipment, at cost	$ 15,399	17,563
Facilities, Wells and Related Equipment [Member] | Maximum [Member]
Useful lives	15 years
Facilities, Wells and Related Equipment [Member] | Minimum [Member]
Useful lives	5 years
Land [Member]
Property and equipment, at cost	$ 1,218	$ 1,278
Construction in Progress [Member]
Property and equipment, at cost	$ 2,722

Property and Equipment (Detai45

Property and Equipment (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Depreciation			$ 2,700	$ 2,900	$ 3,100
Cost of services, depreciation			1,100	900	600
Accumulated depreciation, depletion and amortization, property, plant and equipment, period increase (decrease)			300	300	1,300
Asset Impairment Charges	$ 3,598	$ 10,530	3,598	10,530	6,645
SWD Facility [Member]
Asset Impairment Charges			$ 700	$ 2,100	$ 6,600

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Balance	$ 56,903	$ 56,903
Impairments		(1,581)	$ (8,411)
Foreign currency translation		97	41
Reclassified to assets held for sale		(1,984)
Balance		53,435	56,903
Pipeline Inspection [Member]
Balance	40,247	40,247	40,206
Foreign currency translation		97	41
Balance		40,344	40,247
Integrity Services [Member]
Balance	1,581	1,581	9,992
Impairments	(1,600)	(1,581)	(8,411)
Balance			1,581
Water and Environmental Services [Member]
Balance	$ 15,075	15,075	15,075
Reclassified to assets held for sale		(1,984)
Balance		$ 13,091	$ 15,075

Goodwill (Details Narrative)

Goodwill (Details Narrative) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Mar. 31, 2017	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill			$ 53,435	$ 56,903
Impairment of goodwill			1,581	8,411
Integrity Services [Member]
Goodwill		$ 1,600		1,581	$ 9,992
Impairment of goodwill	$ 1,600		$ 1,581	$ 8,411
Integrity Services [Member] | Income Approach Valuation Method [Member]
Revenue growth rates	2.00%
Discount rate	11.80%	17.50%
Integrity Services [Member] | Income Approach Valuation Method [Member] | Minimum [Member]
Revenue growth rates		2.00%
Integrity Services [Member] | Income Approach Valuation Method [Member] | Maximum [Member]
Revenue growth rates		5.00%

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Intangible assets	$ 36,996	$ 38,804
Less accumulated amortization	(11,519)	(9,180)
Net intangibles	$ 25,477	29,624
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	20 years
Customer Relationships [Member]
Intangible assets	$ 22,853	24,261
Customer Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Customer Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	20 years
Contracts [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Intangible assets	$ 241	241
Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Intangible assets	$ 143	143
Trademarks and Trade Names [Member]
Finite-Lived Intangible Asset, Useful Life	10 years
Intangible assets	$ 11,679	12,079
Inspector Database [Member]
Finite-Lived Intangible Asset, Useful Life	10 years
Intangible assets	$ 2,080	$ 2,080

Intangible Assets (Details 1)

Intangible Assets (Details 1) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Intangible Assets, Net (Excluding Goodwill) [Abstract]
2,018	$ 2,719
2,019	2,697
2,020	2,677
2,021	2,668
2,022	2,668
Thereafter	12,048
Intangible assets	$ 25,477	$ 29,624

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenue	$ 69,371	$ 77,682	$ 74,567	$ 64,722	$ 70,406	$ 81,806	$ 72,311	$ 73,474	$ 286,342	$ 297,997	$ 371,191
Gross margin	$ 9,275	$ 9,390	$ 8,609	6,329	$ 10,429	$ 9,926	$ 7,365	$ 7,760	33,603	35,480	44,930
Amortization expense									$ 2,800	2,900	2,800
Sales Revenue, Net [Member] | Canadian Subsidiary [Member]
Concentration percentage									7.00%
Gross Margin [Member] | Canadian Subsidiary [Member]
Concentration percentage									4.00%
Pipeline Inspection [Member]
Revenue									$ 268,635	275,171	341,929
Gross margin									26,746	$ 27,957	$ 32,345
Impairment of intangible assets				1,300
Pipeline Inspection [Member] | Trade Names [Member]
Impairment of intangible assets				200
Pipeline Inspection [Member] | Customer Relationships [Member]
Impairment of intangible assets				$ 1,100
Pipeline Inspection [Member] | Canadian Subsidiary [Member]
Revenue									18,800
Gross margin									$ 1,300
Pipeline Inspection [Member] | Sales Revenue, Net [Member] | Canadian Subsidiary [Member]
Concentration percentage									81.00%
Pipeline Inspection [Member] | Gross Margin [Member] | Canadian Subsidiary [Member]
Concentration percentage									86.00%

Credit Agreement (Details)

Credit Agreement (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Line of credit, gross	$ 136,900	$ 136,900
Debt issuance costs	607	1,201
Long-term debt, including current portion	136,293	135,699
Current portion of long-term debt	136,293
Long-term debt		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

Credit Agreement (Details Narra

Credit Agreement (Details Narrative) $ in Thousands	Mar. 07, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 02, 2018USD ($)
Line of credit facility, maximum borrowing capacity		$ 200,000
Line of credit facility additional borrowings		$ 125,000
Line of credit facility, commitment fee percentage		0.50%
Debt covenant total adjusted leverage ratio maximum		4
Debt covenant interest coverage ratio minimum		3
Total adjusted leverage ratio		3.7
Interest coverage ratio		3.1
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
Quarterly distributions on investment		10.00%
Current portion of long-term debt		$ 136,293
Credit facility, amount outstanding		136,900
Repayments of long-term debt			4,000	$ 5,500
Contributions attributable to General Partner		$ 4,050	$ 6,298	$ 648
Maximum [Member] | Base Rate [Member]
Spread on variable rate borrowings		2.75%
Maximum [Member] | LIBOR [Member]
Spread on variable rate borrowings		3.75%
Minimum [Member] | Base Rate [Member]
Spread on variable rate borrowings		1.25%
Minimum [Member] | LIBOR [Member]
Spread on variable rate borrowings		2.25%
Lines of Credit [Member] | Maximum [Member]
Debt instrument, interest rate, effective percentage during period		5.32%	4.52%	4.17%
Lines of Credit [Member] | Minimum [Member]
Debt instrument, interest rate, effective percentage during period		3.90%	3.54%	2.68%
Working Capital Facility [Member]
Line of credit facility, capacity available for working capital needs		$ 75,000
Weighted average interest rate facilities		4.75%
Acquisition Facility [Member]
Line of credit facility, capacity available for specific purpose other than for trade purchases		$ 125,000
Weighted average interest rate facilities		5.29%
Subsequent Event [Member] | New Capital Facility [Member]
Line of credit facility, maximum borrowing capacity	$ 80,000
Line of credit facility additional borrowings	20,000
Total borrowing capacity	$ 100,000
Debt covenant total adjusted leverage ratio maximum	4
Debt covenant interest coverage ratio minimum	3
Line of credit borrowing capacity - multiple of Adjusted EBITDA	375.00%
Line of credit facility, expected borrowing	$ 76,000
Conversion premium of preferred equity (percent)	15.00%
Commitment to receive investment in preferred equity	$ 50,000
Annual return on investment (percent)	9.50%
Annual dividends to be paid in cash (percent)	2.50%
Annual dividends to be paid in kind (percent)	7.00%
Cash available to reduce debt	$ 10,800
Subsequent Event [Member] | New Capital Facility [Member] | Maximum [Member]
Proforma secured leverage ratio as compared to TTM EBITDA	325.00%
Total secured leverage ratio as compared to TTM EBITDA	475.00%
Redemption price of preferred units for cash of amount invested (percent)	105.00%
Subsequent Event [Member] | New Capital Facility [Member] | Maximum [Member] | Base Rate [Member]
Spread on variable rate borrowings	3.00%
Subsequent Event [Member] | New Capital Facility [Member] | Maximum [Member] | LIBOR [Member]
Spread on variable rate borrowings	4.00%
Subsequent Event [Member] | New Capital Facility [Member] | Minimum [Member]
Redemption price of preferred units for cash of amount invested (percent)	101.00%
Subsequent Event [Member] | New Capital Facility [Member] | Minimum [Member] | Base Rate [Member]
Spread on variable rate borrowings	1.50%
Subsequent Event [Member] | New Capital Facility [Member] | Minimum [Member] | LIBOR [Member]
Spread on variable rate borrowings	2.50%
Subsequent Event [Member] | Lines of Credit [Member]
Credit facility, amount outstanding					$ 76,100
Cash available to reduce debt					7,000
Total cash available to reduce debt					$ 11,000
General Partner [Member]
Contributions attributable to General Partner		$ 4,050	$ 6,298	$ 648
Benefical ownership		64.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current tax expense (benefit)
Federal	$ 356	$ 527	$ (123)
State	531	690	501
Canadian	81	3	6
Total	968	1,220	384
Deferred tax expense (benefit)
Federal	(7)	(27)	45
State	(2)	(8)	13
Canadian	(363)	10	10
Total	(372)	(25)	68
Total income tax expense	$ 596	$ 1,195	$ 452

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax (benefit) computed at statutory rate	$ (464)	$ (2,788)	$ 1,590
(Income) loss not subject to federal tax	682	3,336	(1,790)
State income taxes, net of federal benefit	509	644	514
Other	(131)	3	138
Total income tax expense	$ 596	$ 1,195	$ 452

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Statutory tax rate	35.00%
Deferred tax liabilities		$ 362

Owners' Equity (Details Narrati

Owners' Equity (Details Narrative) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Ownership interest	0.00%
Incentive distribution, quarterly distribution, per unit	$ 0.445625
Common Units [Member]
Limited partners' capital account, units outstanding	11,889,958	5,945,348
Minimum quarterly cash distributions		$ 0.3875
Common Units [Member]
Limited partners' capital account, units outstanding		5,945,348
Subordinated Units [Member]
Limited partners' capital account, units outstanding		5,913,000
Distribution One [Member]
Incentive distribution, quarterly distributions of available cash from operating surplus, percentage	15.00%
Distribution Two [Member]
Incentive distribution, quarterly distributions of available cash from operating surplus, percentage	25.00%
Distribution Three [Member]
Incentive distribution, quarterly distributions of available cash from operating surplus, percentage	50.00%

Major Customers (Details Narrat

Major Customers (Details Narrative) - Sales Revenue, Net [Member] - Customer Concentration Risk [Member] - Customer	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Minimum [Member]
Number of customers individually exceed 10% of consolidated total revenue	3	3	3
Concentration percentage	10.00%	10.00%	10.00%
Maximum [Member]
Concentration percentage	15.00%	15.00%	15.00%

Equity Compensation (Details)

Equity Compensation (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Units at beginning	573,902	361,698	158,353
Units granted	257,419	346,999	230,310
Units vested	(44,408)	(36,505)	(7,467)
Units forfeited	(122,404)	(98,290)	(19,498)
Units at ending	664,509	573,902	361,698
Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Units at beginning	$ 9.86	$ 14.30	$ 18.11
Units granted	7.02	6.32	12.08
Units vested	16.56	16.17	19.72
Units forfeited	9.25	11.38	16.92
Units at ending	$ 8.42	$ 9.86	$ 14.30

Equity Compensation (Details Na

Equity Compensation (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based compensation expense	$ 1,059	$ 1,086	$ 1,167
Long Term Incentive Plan [Member]
Shares authorized under plan	1,182,600
Share-based compensation expense	$ 1,100	1,100	1,200
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	$ 3,200	$ 3,800
Period for recognition of compensation cost	2 years 1 month 6 days	2 years 4 months 24 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
Predecessor Long Term Incentive Plan [Member] | Profit Interest Units [Member]
Share-based compensation expense	$ 100	$ 100	$ 100
Vesting period	3 years	3 years	3 years
Number of units which have specific performance vesting terms	44,451
Compensation cost not yet recognized	$ 100
Period for recognition of compensation cost	9 months 18 days

Related-Party Transactions (Det

Related-Party Transactions (Details Narrative) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Contribution attributable to general partner		$ 2,300	$ 2,500
Non-cash expenses and reimbursement of expenditures attributable to General Partner		$ 1,800	3,800	$ 600
Alati Arnegard LLC [Member]
Subsidiary ownership interest		25.00%
Management fee revenue from related parties		$ 600	600	700
Accounts receivable from related parties		100	100
Omnibus Agreement [Member]
Administrative fee expense		1,800	3,800	600
General Partner [Member] | Omnibus Agreement [Member]
Annual administrative fee		4,000
Quarterly administrative fee		1,000
Waiver of quarterly administrative fee	$ 2,000
Waiver of annual administrative fee			$ 4,000
Administrative fee expense		$ 2,000		$ 4,000
General Partner [Member] | Omnibus Agreement [Member] | Minimum [Member]
Line of credit borrowing capacity - multiple of Adjusted EBITDA		375.00%

Related-Party Transactions (D61

Related-Party Transactions (Details Narrative 1) - USD ($) $ in Thousands	Jun. 02, 2015	Dec. 31, 2017	Dec. 31, 2015
Cypress Energy Services LLC [Member]
Business combination, step acquisition, equity interest in acquiree, including subsequent acquisition, percentage	49.00%
Business acquisition, percentage of voting interests acquired			49.00%
Cypress Energy Services LLC [Member] | Noncontrolling Interest [Member]
Partners' capital account, acquisitions	$ 900
Affiliated Entity [Member] | General Partner [Member]
Conversion premium of preferred equity (percent)		15.00%
Commitment to receive investment in preferred equity		$ 50,000
Annual return on investment (percent)		9.50%
Annual dividends to be paid in cash (percent)		2.50%
Annual dividends to be paid in kind (percent)		7.00%
Redemption price of preferred units for cash of amount invested (percent)		105.00%
Creek Energy Services, LLC [Member]
Revenue from related parties			$ 1,100
Accounts receivable, related parties, current			1,000
SBG Pipeline SW 3903 LLC [Member]
Revenue from related parties			600
Cypress Energy Management Bakken Operations LLC [Member]
Business combination, step acquisition, equity interest in acquiree, including subsequent acquisition, percentage	100.00%
Business acquisition, percentage of voting interests acquired	49.00%
Cypress Energy Management Bakken Operations LLC [Member] | Expenses Incurred Prior to 49% Acquisition [Member]
Labor and related expense			1,200
SBG Energy Services LLC [Member] | Other Income [Member]
Related party transaction, amounts of transaction			$ 1,000
CF Inspection Management, LLC [Member]
Ownership interest		49.00%
CF Inspection Management, LLC [Member] | Sales Revenue, Net [Member]
Concentration percentage		3.50%
CF Inspection Management, LLC [Member] | Cynthia A. Fields [Member]
Ownership interest		51.00%

Commitments and Contingencies62

Commitments and Contingencies (Details) $ in Thousands	Dec. 31, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,018	$ 626
2,019	535
2,020	521
2,021	499
2,022	499
Thereafter	1,002
Total	$ 3,682

Commitments and Contingencies63

Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Term of lease	84 months
Term to exit lease with penalty	18 months
Performance Obligation Collateral [Member]
Security deposits kept as collateral	$ 500	$ 500
Employment Contract Commitments [Member]
Loss contingency	$ 700	$ 1,000

Segment Disclosures (Details)

Segment Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Revenues	$ 69,371	$ 77,682	$ 74,567	$ 64,722	$ 70,406	$ 81,806	$ 72,311	$ 73,474	$ 286,342		$ 297,997		$ 371,191
Costs of services									252,739		262,517		326,261
Gross margin	9,275	$ 9,390	$ 8,609	6,329	10,429	$ 9,926	7,365	$ 7,760	33,603		35,480		44,930
General and administrative									21,055		21,853		23,795
Depreciation, amortization and accretion									4,443		4,861		5,427
Impairments				$ 3,598			$ 10,530		3,598		10,530		6,645
(Gain) loss on asset disposals, net									(570)
Operating income (loss)									5,077		(1,764)		9,063
Interest expense, net									(7,335)		(6,559)		(5,656)
Foreign currency gains									732
Other, net									199		356		1,136
Net loss before income tax expense									(1,327)		(7,967)		4,543
Total assets	163,203				167,512				163,203		167,512
Pipeline Inspection [Member]
Revenues									268,635		275,171		341,929
Costs of services									241,889		247,214		309,584
Gross margin									26,746		27,957		32,345
General and administrative									13,980		12,521		16,672
Depreciation, amortization and accretion									2,331		2,439		2,512
Impairments									1,329
(Gain) loss on asset disposals, net									18
Operating income (loss)									9,088		12,997		13,161
Total assets	124,669				124,840				124,669		124,840
Integrity Services [Member]
Revenues									9,268		13,884		14,614
Costs of services									7,347		11,542		10,398
Gross margin									1,921		2,342		4,216
General and administrative									1,981		2,829		2,490
Depreciation, amortization and accretion									626		658		421
Impairments									1,581		8,411
Operating income (loss)									(2,267)		(9,556)		1,305
Total assets	10,481				12,079				10,481		12,079
Water and Environmental Services [Member]
Revenues									8,439		8,942		14,648
Costs of services									3,503		3,761		6,279
Gross margin									4,936		5,181		8,369
General and administrative									2,451		1,866		3,351
Depreciation, amortization and accretion									1,486		1,764		2,494
Impairments									688		2,119		6,645
(Gain) loss on asset disposals, net									(588)
Operating income (loss)									899		(568)		(4,121)
Total assets	41,693				38,141				41,693		38,141
Other Segments [Member]
General and administrative									2,643	[1]	4,637	[2]	1,282	[3]
Operating income (loss)									(2,643)		(4,637)		$ (1,282)
Total assets	$ (13,640)				$ (7,548)				$ (13,640)		$ (7,548)
[1]	Amount includes $1.8 million of allocated general and administrative expenses incurred by Holdings but not charged to us (for two of the quarters during 2017, Holdings waived the administrative fee specified in the omnibus agreement).
[2]	Amount includes $3.8 million of allocated general and administrative expenses incurred by Holdings but not charged to us (for all four of the quarters during 2017, Holdings waived the administrative fee specified in the omnibus agreement).
[3]	Amount includes $0.6 million of allocated general and administrative expenses incurred by Holding that were in excess of the administrative fee specified in the omnibus agreement.

Segment Disclosures (Details Na

Segment Disclosures (Details Narrative) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)Number	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Number of reportable segments	3
Omnibus Agreement [Member]
Administrative fee | $	$ 1,800	$ 3,800	$ 600
Water and Environmental Services [Member]
Number of commercial saltwater disposal (SWD) facilities	10
Number of managed facilities, equity owned	1

Distributions (Details)

Distributions (Details) - USD ($) $ / shares in Units, $ in Thousands		Feb. 14, 2018	Nov. 14, 2017	Aug. 12, 2017	May 13, 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]	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Feb. 14, 2018
Per Unit Cash Distribution (in dollars per share)			$ 0.210000	$ 0.210000	$ 0.210000	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.396844	$ 0.301389		$ 1.036413	$ 1.625652	$ 1.625652	$ 1.104646	$ 5.602363
Total Cash Distribution			$ 2,497	$ 2,495	$ 2,495	$ 4,823	$ 4,819	$ 4,817	$ 4,812	$ 4,810	$ 4,809	$ 4,809	$ 4,808	$ 4,806	$ 4,806	$ 4,693	$ 3,565		$ 12,310	$ 19,258	$ 19,232	$ 13,064	$ 66,362	[2]
Subsequent Event [Member]
Per Unit Cash Distribution (in dollars per share)	[3]	$ 0.210000
Total Cash Distribution	[3]	$ 2,498
Affiliated Entity [Member]
Total Cash Distribution	[2]		$ 1,608	$ 1,607	$ 1,606	$ 3,107	$ 3,105	$ 3,103	$ 3,099	$ 3,107	$ 3,092	$ 3,087	$ 3,053	$ 3,052	$ 3,052	$ 2,980	$ 2,264		$ 7,928	$ 12,414	$ 12,284	$ 8,296	$ 42,521
Affiliated Entity [Member] | Subsequent Event [Member]
Total Cash Distribution	[2],[3]	$ 1,599
[1]	Distribution was pro-rated from the date of our IPO through March 31, 2014.
[2]	Approximately 64.0% of the Partnership's outstanding units at December 31, 2017 were held by affiliates.
[3]	Fourth quarter 2017 distribution was declared and paid in the first quarter of 2018.

Distributions (Details Narrativ

Distributions (Details Narrative)	12 Months Ended
	Dec. 31, 2017
Distributions Details Narrative
Percentage of partnership units held by affiliates	64.00%

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - Water and Environmental Services [Member] $ in Thousands	Jan. 02, 2018USD ($)
Assets:
Current assets	$ 84
Property and equipment - net	104
Goodwill	1,984
Other noncurrent assets
Assets	2,172
Liabilities:
Current liabilities	79
Asset retirement obligations	18
Liabilities	$ 97

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($) $ in Thousands	Jan. 02, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating income		$ 5,077	$ (1,764)	$ 9,063
Pecos Facility [Member]
Revenue		1,000	600
Operating income		500	200
Water and Environmental Services [Member]
Operating income		$ 899	$ (568)	$ (4,121)
Subsequent Event [Member]
Repayment of outstanding borrowings under credit agreement	$ 4,000
Subsequent Event [Member] | Water and Environmental Services [Member]
Cash proceeds	$ 4,000

Condensed Consolidating Finan70

Condensed Consolidating Financial Information (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 24,508	$ 26,693	$ 24,150	$ 20,757
Trade accounts receivable, net	41,693	38,482
Prepaid expenses and other	2,294	1,042
Assets held for sale	2,172
Total current assets	70,667	66,217
Property and equipment:
Property and equipment, at cost	22,700	22,459
Less: Accumulated depreciation	9,312	7,840
Total property and equipment, net	13,388	14,619
Intangible assets, net	25,477	29,624
Goodwill	53,435	56,903
Other assets	236	149
Total assets	163,203	167,512
Current liabilities:
Accounts payable	3,757	1,690
Accounts payable - affiliates	3,173	1,638
Accrued payroll and other	9,120	7,585
Liabilities held for sale	97
Income taxes payable	646	1,011
Current portion of long-term debt	136,293
Total current liabilities	153,075	11,924
Long-term debt		135,699
Deferred tax liabilities		362
Asset retirement obligations	143	139
Total liabilities	153,218	148,124
Commitments and contingencies
Owners' equity:
Total partners' capital	6,061	14,338
Non-controlling interests	3,924	5,050
Total owners' equity	9,985	19,388	40,702	100,428
Total liabilities and owners' equity	163,203	167,512
Consolidation, Eliminations [Member]
Current assets:
Trade accounts receivable, net	(643)	(689)
Accounts receivable - affiliates	(19,249)	(12,622)
Total current assets	(19,892)	(13,311)
Property and equipment:
Investment in subsidiaries	(25,125)	(29,037)
Notes receivable - affiliates	(13,821)	(13,662)
Total assets	(58,838)	(56,010)
Current liabilities:
Accounts payable	(713)	(675)
Accounts payable - affiliates	(19,249)	(12,622)
Accrued payroll and other	70	(15)
Total current liabilities	(19,892)	(13,312)
Notes payable - affiliates	(13,821)	(13,662)
Total liabilities	(33,713)	(26,974)
Owners' equity:
Total partners' capital	(21,201)	(23,986)
Non-controlling interests	(3,924)	(5,050)
Total owners' equity	(25,125)	(29,036)
Total liabilities and owners' equity	(58,838)	(56,010)
Parent Company [Member]
Current assets:
Cash and cash equivalents	224	695	378	982
Prepaid expenses and other	657
Total current assets	881	695
Property and equipment:
Investment in subsidiaries	28,280	29,454
Total assets	29,161	30,149
Current liabilities:
Accounts payable - affiliates	15,824	8,860
Accrued payroll and other	1	15
Current portion of long-term debt	(607)
Total current liabilities	15,218	8,875
Long-term debt		(1,201)
Total liabilities	15,218	7,674
Owners' equity:
Total partners' capital	10,019	17,425
Non-controlling interests	3,924	5,050
Total owners' equity	13,943	22,475
Total liabilities and owners' equity	29,161	30,149
Guarantors [Member]
Current assets:
Cash and cash equivalents	14,920	20,251	19,570	16,598
Trade accounts receivable, net	38,077	33,046
Accounts receivable - affiliates	19,249	12,622
Prepaid expenses and other	1,602	996
Assets held for sale	2,172
Total current assets	76,020	66,915
Property and equipment:
Property and equipment, at cost	19,673	19,366
Less: Accumulated depreciation	7,729	6,798
Total property and equipment, net	11,944	12,568
Intangible assets, net	21,614	23,875
Goodwill	51,930	53,914
Investment in subsidiaries	(3,155)	(417)
Notes receivable - affiliates	13,821	13,662
Other assets	209	139
Total assets	172,383	170,656
Current liabilities:
Accounts payable	3,401	1,653
Accrued payroll and other	8,761	7,082
Liabilities held for sale	97
Income taxes payable	591	967
Current portion of long-term debt	131,400
Total current liabilities	144,250	9,702
Long-term debt		131,400
Deferred tax liabilities		8
Asset retirement obligations	143	139
Total liabilities	144,393	141,249
Owners' equity:
Total partners' capital	24,066	24,357
Non-controlling interests	3,924	5,050
Total owners' equity	27,990	29,407
Total liabilities and owners' equity	172,383	170,656
Non-Guarantors [Member]
Current assets:
Cash and cash equivalents	9,364	5,747	$ 4,202	$ 3,177
Trade accounts receivable, net	4,259	6,125
Prepaid expenses and other	35	46
Total current assets	13,658	11,918
Property and equipment:
Property and equipment, at cost	3,027	3,093
Less: Accumulated depreciation	1,583	1,042
Total property and equipment, net	1,444	2,051
Intangible assets, net	3,863	5,749
Goodwill	1,505	2,989
Other assets	27	10
Total assets	20,497	22,717
Current liabilities:
Accounts payable	1,069	712
Accounts payable - affiliates	6,598	5,400
Accrued payroll and other	271	503
Income taxes payable	55	44
Current portion of long-term debt	5,500
Total current liabilities	13,499	6,659
Long-term debt		5,500
Notes payable - affiliates	13,821	13,662
Deferred tax liabilities		354
Total liabilities	27,320	26,175
Owners' equity:
Total partners' capital	(6,823)	(3,458)
Total owners' equity	(6,823)	(3,458)
Total liabilities and owners' equity	$ 20,497	$ 22,717

Condensed Consolidating Finan71

Condensed Consolidating Financial Information (Details 1) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues	$ 69,371	$ 77,682	$ 74,567	$ 64,722	$ 70,406	$ 81,806	$ 72,311	$ 73,474	$ 286,342	$ 297,997	$ 371,191
Costs of services									252,739	262,517	326,261
Gross margin	9,275	9,390	8,609	6,329	10,429	9,926	7,365	7,760	33,603	35,480	44,930
Operating costs, expenses and other:
General and administrative									21,055	21,853	23,795
Depreciation, amortization and accretion									4,443	4,861	5,427
Impairments				3,598			10,530		3,598	10,530	6,645
Gain on asset disposals, net									(570)
Operating income (loss)									5,077	(1,764)	9,063
Other (expense) income:
Equity earnings (loss) in subsidiaries
Interest expense, net									(7,335)	(6,559)	(5,656)
Foreign currency gains									732
Other, net									199	356	1,136
Net income (loss) before income tax expense									(1,327)	(7,967)	4,543
Income tax expense									596	1,195	452
Net income (loss)	1,939	562	497	(4,921)	1,817	1,998	(11,616)	(1,361)	(1,923)	(9,162)	4,091
Net Income (loss) attributable to noncontrolling interests									(1,110)	(4,499)	599
Net income (loss) attributable to partners / controlling interests	1,759	554	630	(3,756)	1,418	1,917	(7,004)	(994)	(813)	(4,663)	3,492
Net loss attributable to general partner									(4,050)	(6,298)	(648)
Net income (loss) attributable to limited partners	$ 3,059	$ 1,554	$ 1,459	$ (2,835)	$ 2,350	$ 3,348	$ (4,037)	$ (26)	3,237	1,635	4,140
Consolidation, Eliminations [Member]
Revenues									(9,961)	(13,652)	(12,603)
Costs of services									(9,961)	(13,652)	(12,603)
Other (expense) income:
Equity earnings (loss) in subsidiaries									(244)	9,158	(7,125)
Net income (loss) before income tax expense									(244)	9,158	(7,125)
Net income (loss)									(244)	9,158	(7,125)
Net Income (loss) attributable to noncontrolling interests											27
Net income (loss) attributable to partners / controlling interests									(244)	9,158	(7,152)
Net loss attributable to general partner
Net income (loss) attributable to limited partners									(244)	9,158	(7,152)
Parent Company [Member]
Operating costs, expenses and other:
General and administrative									2,643	4,637	1,282
Operating income (loss)									(2,643)	(4,637)	(1,282)
Other (expense) income:
Equity earnings (loss) in subsidiaries									3,020	862	6,115
Interest expense, net									(913)	(889)	(902)
Net income (loss) before income tax expense									(536)	(4,664)	3,931
Net income (loss)									(536)	(4,664)	3,931
Net Income (loss) attributable to noncontrolling interests											143
Net income (loss) attributable to partners / controlling interests									(536)	(4,664)	3,788
Net loss attributable to general partner									(4,050)	(6,298)	(648)
Net income (loss) attributable to limited partners									3,514	1,634	4,436
Guarantors [Member]
Revenues									253,696	252,955	329,086
Costs of services									223,555	222,067	290,524
Gross margin									30,141	30,888	38,562
Operating costs, expenses and other:
General and administrative									15,473	12,625	18,180
Depreciation, amortization and accretion									3,798	4,091	4,832
Impairments									688	2,119	6,645
Gain on asset disposals, net									(577)
Operating income (loss)									10,759	12,053	8,905
Other (expense) income:
Equity earnings (loss) in subsidiaries									(2,776)	(10,020)	1,010
Interest expense, net									(5,579)	(4,854)	(4,115)
Foreign currency gains									187
Other, net									165	334	1,116
Net income (loss) before income tax expense									2,756	(2,487)	6,916
Income tax expense									846	1,150	372
Net income (loss)									1,910	(3,637)	6,544
Net Income (loss) attributable to noncontrolling interests									(1,110)	(4,499)	429
Net income (loss) attributable to partners / controlling interests									3,020	862	6,115
Net loss attributable to general partner
Net income (loss) attributable to limited partners									3,020	862	6,115
Non-Guarantors [Member]
Revenues									42,607	58,694	54,708
Costs of services									39,145	54,102	48,340
Gross margin									3,462	4,592	6,368
Operating costs, expenses and other:
General and administrative									2,939	4,591	4,333
Depreciation, amortization and accretion									645	770	595
Impairments									2,910	8,411
Gain on asset disposals, net									7
Operating income (loss)									(3,039)	(9,180)	1,440
Other (expense) income:
Interest expense, net									(843)	(816)	(639)
Foreign currency gains									545
Other, net									34	22	20
Net income (loss) before income tax expense									(3,303)	(9,974)	821
Income tax expense									(250)	45	80
Net income (loss)									(3,053)	(10,019)	741
Net Income (loss) attributable to noncontrolling interests
Net income (loss) attributable to partners / controlling interests									(3,053)	(10,019)	741
Net loss attributable to general partner
Net income (loss) attributable to limited partners									$ (3,053)	$ (10,019)	$ 741

Condensed Consolidating Finan72

Condensed Consolidating Financial Information (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net income (loss)	$ 1,939	$ 562	$ 497	$ (4,921)	$ 1,817	$ 1,998	$ (11,616)	$ (1,361)	$ (1,923)	$ (9,162)	$ 4,091
Other comprehensive income (loss) -
Foreign currency translation									(139)	253	(1,742)
Comprehensive income (loss)									(2,062)	(8,909)	2,349
Comprehensive income (loss) attributable to non-controlling interests									(1,110)	(4,499)	142
Comprehensive income (loss) attributable to general partner									(4,050)	(6,298)	(648)
Comprehensive income (loss) attributable to limited partners									3,098	1,888	2,855
Consolidation, Eliminations [Member]
Net income (loss)									(244)	9,158	(7,125)
Other comprehensive income (loss) -
Comprehensive income (loss)									(244)	8,748	(7,125)
Comprehensive income (loss) attributable to non-controlling interests											(430)
Comprehensive income (loss) attributable to limited partners									(244)	8,748	(6,695)
Parent Company [Member]
Net income (loss)									(536)	(4,664)	3,931
Other comprehensive income (loss) -
Comprehensive income (loss)									(536)	(4,254)	3,931
Comprehensive income (loss) attributable to non-controlling interests											143
Comprehensive income (loss) attributable to general partner									(4,050)	(6,298)	(648)
Comprehensive income (loss) attributable to limited partners									3,514	1,634	4,436
Guarantors [Member]
Net income (loss)									1,910	(3,637)	6,544
Other comprehensive income (loss) -
Foreign currency translation									(175)	71	(564)
Comprehensive income (loss)									1,735	(3,566)	5,980
Comprehensive income (loss) attributable to non-controlling interests									(1,110)	(4,499)	429
Comprehensive income (loss) attributable to limited partners									2,845	933	5,551
Non-Guarantors [Member]
Net income (loss)									(3,053)	(10,019)	741
Other comprehensive income (loss) -
Foreign currency translation									36	182	(1,178)
Comprehensive income (loss)									(3,017)	(9,837)	(437)
Comprehensive income (loss) attributable to limited partners									$ (3,017)	$ (9,837)	$ (437)

Condensed Consolidating Finan73

Condensed Consolidating Financial Information (Details 3) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating activities:
Net income (loss)	$ 1,939	$ 562	$ 497	$ (4,921)	$ 1,817	$ 1,998	$ (11,616)	$ (1,361)	$ (1,923)	$ (9,162)	$ 4,091
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation, amortization and accretion									5,544	5,788	6,004
Impairments				3,598			$ 10,530		3,598	10,530	6,645
(Gain) loss on asset disposal									(570)	(19)	(1)
Interest expense from debt issuance cost amortization									594	570	547
Equity-based compensation expense									1,059	1,086	1,167
Equity in earnings of investee									(149)	(309)	(102)
Distributions from investee									75	200	100
Equity earnings in subsidiaries
Deferred tax benefit, net									(372)	(24)	(32)
Non-cash allocated expenses									1,750	3,798	648
Foreign currency gains									(732)
Changes in assets and liabilities:
Trade accounts receivable									(3,406)	9,871	9,039
Receivables from affiliates
Prepaid expenses and other									(1,321)	1,350	233
Accounts payable and accrued payroll and other									4,471	478	(1,222)
Income taxes payable									(365)	662	(196)
Net cash provided by (used in) operating activities									8,253	24,819	26,921
Investing activities:
Proceeds from fixed asset disposals									2,304	46	2
Acquisition of 49.9% interest in the TIR Entities (Note 3)											(52,588)
Cash paid for acquisition of 51% interest in Brown Integrity, LLC, net of cash acquired (Note 3)											(10,436)
Purchases of property and equipment									(3,345)	(1,376)	(1,857)
Net cash used in investing activities									(1,041)	(1,330)	(64,879)
Financing activities:
Advances on long-term debt											68,800
Repayments of long-term debt										(4,000)	(5,500)
Taxes paid related to net share settlement of equity-based compensation									(124)	(107)
Contributions from general partner									2,300	2,500
Distributions to limited partners									(12,310)	(19,258)	(19,232)
Distributions to non-controlling members									(16)	(424)	(1,567)
Net cash provided by (used in) financing activities									(10,150)	(21,289)	42,501
Effects of exchange rates on cash									753	343	(1,150)
Net increase (decrease) in cash and cash equivalents									(2,185)	2,543	3,393
Cash and cash equivalents, beginning of period				26,693				24,150	26,693	24,150	20,757
Cash and cash equivalents, end of period	24,508				26,693				24,508	26,693	24,150
Non-cash items:
Accrued capital expenditures									567		100
Consolidation, Eliminations [Member]
Operating activities:
Net income (loss)									(244)	9,158	(7,125)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Equity earnings in subsidiaries									244	(9,158)	7,125
Changes in assets and liabilities:
Trade accounts receivable									(46)	636	45
Receivables from affiliates									6,627	7,021	(3,230)
Prepaid expenses and other									158	101	35
Accounts payable and accrued payroll and other									(6,739)	(7,793)	3,185
Income taxes payable										35	(35)
Parent Company [Member]
Operating activities:
Net income (loss)									(536)	(4,664)	3,931
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Interest expense from debt issuance cost amortization									594	570	547
Equity-based compensation expense									1,059	1,086	1,167
Equity earnings in subsidiaries									(3,020)	(862)	(6,115)
Non-cash allocated expenses									1,750	3,798	648
Changes in assets and liabilities:
Receivables from affiliates											22
Prepaid expenses and other									(657)
Accounts payable and accrued payroll and other									6,950	7,632	1,203
Net cash provided by (used in) operating activities									6,140	7,560	1,403
Financing activities:
Taxes paid related to net share settlement of equity-based compensation									(124)	(107)
Contributions from general partner									2,300	2,500
Distributions from subsidiaries									3,523	9,622	17,225
Distributions to limited partners									(12,310)	(19,258)	(19,232)
Net cash provided by (used in) financing activities									(6,611)	(7,243)	(2,007)
Net increase (decrease) in cash and cash equivalents									(471)	317	(604)
Cash and cash equivalents, beginning of period				695				378	695	378	982
Cash and cash equivalents, end of period	224				695				224	695	378
Guarantors [Member]
Operating activities:
Net income (loss)									1,910	(3,637)	6,544
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation, amortization and accretion									4,359	4,495	5,102
Impairments									688	2,119	6,645
(Gain) loss on asset disposal									(577)	(12)
Equity in earnings of investee									(149)	(309)	(102)
Distributions from investee									75	200	100
Equity earnings in subsidiaries									2,776	10,020	(1,010)
Deferred tax benefit, net									(8)	(35)	58
Foreign currency gains									(187)
Changes in assets and liabilities:
Trade accounts receivable									(5,110)	6,983	9,540
Receivables from affiliates									(6,627)	(7,021)	3,208
Prepaid expenses and other									(846)	941	267
Accounts payable and accrued payroll and other									2,945	507	(1,074)
Income taxes payable									(376)	582	(122)
Net cash provided by (used in) operating activities									(1,127)	14,833	29,156
Investing activities:
Proceeds from fixed asset disposals									2,302	26	2
Acquisition of 49.9% interest in the TIR Entities (Note 3)											(52,588)
Cash paid for acquisition of 51% interest in Brown Integrity, LLC, net of cash acquired (Note 3)											(10,436)
Purchases of property and equipment									(3,327)	(1,066)	(1,607)
Net cash used in investing activities									(1,025)	(1,040)	(64,629)
Financing activities:
Advances on long-term debt											63,300
Repayments of long-term debt										(4,000)	(5,500)
Distributions from subsidiaries									(3,508)	(9,239)	(17,225)
Distributions to non-controlling members											(1,567)
Net cash provided by (used in) financing activities									(3,508)	(13,239)	39,008
Effects of exchange rates on cash									349	127	(563)
Net increase (decrease) in cash and cash equivalents									(5,311)	681	2,972
Cash and cash equivalents, beginning of period				20,251				19,570	20,251	19,570	16,598
Cash and cash equivalents, end of period	14,920				20,251				14,920	20,251	19,570
Non-cash items:
Accrued capital expenditures									561		6
Non-Guarantors [Member]
Operating activities:
Net income (loss)									(3,053)	(10,019)	741
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation, amortization and accretion									1,185	1,293	902
Impairments									2,910	8,411
(Gain) loss on asset disposal									7	(7)	(1)
Deferred tax benefit, net									(364)	11	(90)
Foreign currency gains									(545)
Changes in assets and liabilities:
Trade accounts receivable									1,750	2,252	(546)
Prepaid expenses and other									24	308	(69)
Accounts payable and accrued payroll and other									1,315	132	(4,536)
Income taxes payable									11	45	(39)
Net cash provided by (used in) operating activities									3,240	2,426	(3,638)
Investing activities:
Proceeds from fixed asset disposals									2	20
Purchases of property and equipment									(18)	(310)	(250)
Net cash used in investing activities									(16)	(290)	(250)
Financing activities:
Advances on long-term debt											5,500
Distributions from subsidiaries									(15)	(383)
Distributions to non-controlling members									(16)	(424)
Net cash provided by (used in) financing activities									(31)	(807)	5,500
Effects of exchange rates on cash									404	216	(587)
Net increase (decrease) in cash and cash equivalents									3,597	1,545	1,025
Cash and cash equivalents, beginning of period				$ 5,747				$ 4,202	5,747	4,202	3,177
Cash and cash equivalents, end of period	$ 9,364				$ 5,747				9,364	$ 5,747	4,202
Non-cash items:
Accrued capital expenditures									$ 6		$ 94

Quarterly Financial Informati74

Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 69,371	$ 77,682	$ 74,567	$ 64,722	$ 70,406	$ 81,806	$ 72,311	$ 73,474	$ 286,342	$ 297,997	$ 371,191
Gross margin	9,275	9,390	8,609	6,329	10,429	9,926	7,365	7,760	33,603	35,480	44,930
Impairments				3,598			10,530		3,598	10,530	6,645
Net income (loss)	1,939	562	497	(4,921)	1,817	1,998	(11,616)	(1,361)	(1,923)	(9,162)	4,091
Net income (loss) attributable to partners / controlling interests	1,759	554	630	(3,756)	1,418	1,917	(7,004)	(994)	(813)	(4,663)	3,492
Net income (loss) attributable to limited partners	$ 3,059	$ 1,554	$ 1,459	$ (2,835)	$ 2,350	$ 3,348	$ (4,037)	$ (26)	$ 3,237	$ 1,635	$ 4,140
Net income (loss) per common limited partner unit - basic and diluted (in dollars per share)	$ .26	$ 0.13	$ 0.12	$ (0.32)						$ 0.14	$ 0.35
Net income (loss) per common limited partner unit - basic (in dollars per share)					$ 0.20	$ 0.28	$ (0.34)	$ 0
Net income (loss) per common limited partner unit - diluted (in dollars per share)					0.19	0.27	(0.34)	0
Net income (loss) per subordinated limited partner unit - basic and diluted (in dollars per share)					$ 0.20	$ 0.28	$ (0.34)	$ 0

Quarterly Financial Informati75

Quarterly Financial Information (Unaudited) (Details Narrative) $ in Thousands	3 Months Ended
	Dec. 31, 2016USD ($)
Quarterly Financial Information Disclosure [Abstract]
Revenues related to price-increase on work performed during previous quarters	$ 1,200