Cypress Environmental Partners (CELPQ) 10-Q 9 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 09, 2016
Subordinated Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		5,913,000
Common Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		5,945,348
Entity Registrant Name	Cypress Energy Partners, L.P.
Entity Central Index Key	1,587,246
Trading Symbol	celp
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Common Units [Member]
Partners’ capital:
Partner's capital	$ (6,716)	$ 253
Subordinated Units [Member]
Partners’ capital:
Partner's capital	51,687	59,143
Cash and cash equivalents	24,903	24,150
Trade accounts receivable, net	43,469	48,265
Prepaid expenses and other	1,283	2,329
Total current assets	69,655	74,744
Property and equipment, at cost	22,130	23,706
Less: Accumulated depreciation	7,157	5,369
Total property and equipment, net	14,973	18,337
Intangible assets, net	30,378	32,486
Goodwill	56,932	65,273
Other assets	136	42
Total assets	172,074	190,882
Accounts payable	2,553	2,205
Accounts payable - affiliates	1,285	913
Accrued payroll and other	10,450	7,095
Income taxes payable	264	350
Total current liabilities	14,552	10,563
Long-term debt	135,555	139,129
Deferred tax liabilities	349	371
Asset retirement obligations	139	117
Total liabilities	150,595	150,180
General partner	(25,876)	(25,876)
Accumulated other comprehensive loss	(2,276)	(2,791)
Total partners' capital	16,819	30,729
Non-controlling interests	4,660	9,973
Total owners' equity	21,479	40,702
Total liabilities and owners' equity	$ 172,074	$ 190,882

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Common Units [Member]
Other income (expense):
Net income (loss) attributable to limited partners	$ 1,676	$ (905)	$ (358)	$ 1,485
Basic (in dollars per share)	$ 0.28	$ (0.15)	$ (0.06)	$ 0.25
Diluted (in dollars per share)	$ 0.27	$ (0.15)	$ (0.06)	$ 0.25
Basic (in shares)	5,939,158	5,920,467	5,930,718	5,917,981
Diluted (in shares)	6,158,961	5,920,467	5,930,718	5,917,981
Subordinated Units [Member]
Other income (expense):
Net income (loss) attributable to limited partners	$ 1,672	$ (904)	$ (357)	$ 1,484
Net income (loss) per limited partner unit - basic and diluted (in dollars per share)	$ 0.28	$ (0.15)	$ (0.06)	$ 0.25
Weighted average subordinated units outstanding - basic and diluted (in shares)	5,913,000	5,913,000	5,913,000	5,913,000
Revenues	$ 81,806	$ 96,408	$ 227,591	$ 281,427
Costs of services	71,880	84,307	202,540	248,014
Gross margin	9,926	12,101	25,051	33,413
General and administrative	5,056	6,024	16,805	17,353
Depreciation, amortization and accretion	1,214	1,481	3,685	4,113
Impairments		5,567	10,530	5,567
Operating income (loss)	3,656	(971)	(5,969)	6,380
Interest expense, net	(1,641)	(1,623)	(4,878)	(4,070)
Other, net	210	1,043	257	1,106
Net income (loss) before income tax expense	2,225	(1,551)	(10,590)	3,416
Income tax expense	227	89	389	371
Net income (loss)	1,998	(1,640)	(10,979)	3,045
Net income attributable to non-controlling interests	81	169	(4,898)	259
Net income (loss) attributable to partners / controlling interests	1,917	(1,809)	(6,081)	2,786
Net (loss) attributable to general partner	(1,431)		(5,366)	(183)
Net income (loss) attributable to limited partners	$ 3,348	$ (1,809)	$ (715)	$ 2,969

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net income (loss)	$ 1,998	$ (1,640)	$ (10,979)	$ 3,045
Other comprehensive income (loss) - foreign currency translation	(71)	(654)	515	(1,402)
Comprehensive income (loss)	1,927	(2,294)	(10,464)	1,643
Comprehensive income attributable to non-controlling interests	81	169	(4,898)	(198)
Comprehensive (loss) attributable to general partner	(1,431)		(5,366)
Comprehensive income (loss) attributable to limited partners	$ 3,277	$ (2,463)	$ (200)	$ 1,841

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
TIR Entities [Member]
Investing activities:
Cash paid for acquisition		$ (52,588)
Brown Integrity, LLC [Member]
Investing activities:
Cash paid for acquisition		(10,436)
Net income (loss)	(10,979)	3,045
Depreciation, amortization and accretion	4,354	4,493
Impairments	10,530	5,567
Gain (loss) on asset disposals	(2)	(1)
Interest expense from debt issuance cost amortization	426	408
Equity-based compensation expense	829	828
Equity in earnings of investee	(234)	(81)
Distributions from investee	138	50
Deferred tax benefit, net	(39)	(58)
Non-cash allocated expenses	2,866	183
Trade accounts receivable	4,999	769
Prepaid expenses and other	1,053	(478)
Accounts payable and accrued payroll and other	(3,802)	(8,635)
Income taxes payable	84	167
Net cash provided by operating activities	17,659	23,193
Proceeds from fixed asset disposals	3	2
Purchases of property and equipment	(932)	(1,651)
Net cash used in investing activities	(929)	(64,673)
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	(100)
Contributions from general partner	2,500
Distributions to limited partners	(14,439)	(14,423)
Distributions to non-controlling members	(415)	(1,567)
Net cash provided by (used in) financing activities	(16,454)	47,310
Effect of exchange rates on cash	(477)	910
Net increase in cash and cash equivalents	753	4,920
Cash and cash equivalents, beginning of period	24,150	20,757
Cash and cash equivalents, end of period	24,903	25,677
Non-cash items:
Accrued capital expenditures	$ 76

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Cash Flows (Parentheticals)	Sep. 30, 2016	Sep. 30, 2015	May 01, 2015	Feb. 01, 2015
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired		49.90%		49.90%
Brown Integrity, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired		51.00%	51.00%

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statement of Owners' Equity - 9 months ended Sep. 30, 2016 - USD ($) $ in Thousands	General Partner [Member]	Common Units [Member]	Subordinated Units [Member]	AOCI Attributable to Parent [Member]	Non-Controlling Interests, LP [Member]	Owners Equity Member	Total
Owners' equity at Dec. 31, 2015	$ (25,876)	$ 253	$ 59,143	$ (2,791)	$ 9,973	$ 40,702	$ 40,702
Net income (loss) for the period January 1, 2016 through September 30, 2016	(5,366)	(358)	(357)		(4,898)	(10,979)	(10,979)
Foreign currency translation adjustment				515		515	515
Contributions from general partner	5,366					5,366
Distributions to partners		(7,230)	(7,209)			(14,439)
Distributions to non-controlling interests					(415)	(415)
Equity-based compensation		719	110			829
Taxes paid related to net share settlement of equity-based compensation		(100)				(100)
Owners' equity at Sep. 30, 2016	$ (25,876)	$ (6,716)	$ 51,687	$ (2,276)	$ 4,660	$ 21,479	$ 21,479

Note 1 - Organization and Opera

Note 1 - Organization and Operations	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Organization and Operations Cypress Energy Partners, L.P. (the “Partnership”) is a Delaware limited partnership formed in 2013 to provide independent pipeline inspection and integrity services to producers and pipeline companies and to provide saltwater disposal (“SWD”) and other water and environmental services to U.S. onshore oil and natural gas producers and trucking companies. Trading of our common units began January 15, 2014 on the New York Stock Exchange under the symbol “CELP.” At our Initial Public Offering (“IPO”), 4,312,500 of our outstanding common units were sold to the general public. The remaining common units and 100% of the subordinated units are constructively owned by affiliates, employees, and directors of the Partnership. Our business is organized into the Pipeline Inspection Services (“PIS”), Integrity Services (“IS”), and Water and Environmental Services (“W&ES”) reportable segments. In conjunction with our acquisition of a 51% interest in Brown Integrity, LLC (see Note 3), we changed our reportable segments during the second quarter of 2015 by adding the IS segment (see Note 11). In addition, the Pipeline Inspection and Integrity Services segment was renamed Pipeline Inspection Services. PIS provides pipeline inspection and other services to energy exploration and production (“E&P”) and mid-stream companies and their vendors throughout the United States and Canada. The inspectors of PIS perform a variety of inspection services on midstream pipelines, gathering systems and distribution systems, including data gathering and supervision of third-party construction, inspection, and maintenance and repair projects. IS provides independent integrity services to major natural gas and petroleum pipeline companies, as well as pipeline construction companies located throughout the United States. Field personnel in this segment primarily perform hydrostatic testing on newly-constructed and existing natural gas and petroleum pipelines. W&ES provides services to oil and natural gas producers and trucking companies through its ownership and operation of eight commercial SWD facilities in the Bakken Shale region of the Williston Basin in North Dakota and two facilities in the Permian Basin in Texas (two facilities are available by appointment only). All of the facilities utilize specialized equipment and remote monitoring to minimize downtime and increase efficiency for peak utilization. These facilities also contain oil skimming processes that remove oil from water delivered to the sites. In addition to these SWD facilities, we provide management and staffing services for a third-party SWD facility pursuant to a management agreement (see Note 8). We also own a 25% member interest in the managed SWD facility.

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The Unaudited Condensed Consolidated Financial Statements as of September 30, 2016 and for the three and nine months ended September 30, 2016 and 2015 include our accounts and those of our controlled subsidiaries. All significant intercompany transactions and account balances have been eliminated in consolidation. Investments where we do not have the ability to exercise control, but do have the ability to exercise significant influence, are accounted for using the equity method of accounting. The Unaudited Condensed Consolidated Balance Sheet at December 31, 2015 is derived from audited financial statements. We have made certain reclassifications to the prior period financial statements to conform with classification methods used in the current fiscal year. These reclassifications have had the effect of reducing previously reported total assets and total liabilities, as the adoption of required accounting guidance from the Financial Accounting Standards Board (“FASB”) necessitated changes in the presentation of certain assets and liabilities. The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Unaudited Condensed Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the financial position and results of operations for the interim periods presented. Such adjustments consist only of normal recurring items, unless otherwise disclosed herein. Accordingly, the Unaudited Condensed Consolidated Financial Statements do not include all the information and notes required by GAAP for complete consolidated financial statements. However, we believe that the disclosures made are adequate to make the information not misleading. These interim Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited financial statements as of and for the year ended December 31, 2015 included in our Form 10-K filed with the Securities and Exchange Commission. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year. CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Use of Estimates in the Preparation of Financial Statements The preparation of the Partnership’s Unaudited Condensed Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in these financial statements and accompanying notes. Actual results could differ from those estimates. Significant Accounting Policies Our significant accounting policies are consistent with those disclosed in Note 2 to our audited financial statements as of and for the year ended December 31, 2015. Income Taxes A publicly-traded partnership is required to generate at least 90% of its gross income (as defined for federal income tax purposes) from certain qualifying sources. At least 90% of our gross income has been qualifying income since our IPO. As a limited partnership, we generally are not subject to federal, state or local income taxes. The tax related to the Partnership’s net income (loss) is generally attributable to 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 Partnership’s Canadian activity remains taxable in Canada, as well as the activities of a wholly owned subsidiary, Tulsa Inspection Resources – PUC, LLC (“TIR-PUC”) and a 51% owned and controlled subsidiary, Brown Integrity – PUC, LLC (“Brown-PUC”), both of which have elected to be taxed as corporations for U.S. federal income tax purposes. Consequently, the Partnership records income tax expense for our Canadian operations, our U.S. corporate operations, and any state income and franchise taxes specifically applicable to the Partnership. Non-controlling Interest We have certain consolidated subsidiaries in which outside parties own interests, some of which are owned by related parties. The non-controlling interest shown in our Unaudited Condensed Consolidated Financial Statements represents the other owners’ share of these entities. Identifiable Intangible Assets Our recorded identifiable intangible assets primarily include customer lists, trademarks and trade names. Identifiable intangible assets with finite lives are amortized over their estimated useful lives, which is the period over which the asset is expected to contribute directly or indirectly to our future cash flows. We have no indefinite-lived intangibles other than goodwill. The determination of the fair values of the intangible assets and their estimated useful lives are based on an analysis of all pertinent factors including (1) the use of widely-accepted valuation approaches, such as the income approach or the cost approach, (2) our expected use of the asset, (3) the expected useful life of related assets, (4) any legal, regulatory, or contractual provisions, including renewal or extension periods, that would cause substantial costs or modifications to existing agreements, and (5) the effects of demand, competition, and other economic factors. Should any of the underlying assumptions indicate that the value of the intangible assets might be impaired, we may be required to reduce the carrying value and subsequent useful life of the asset. If the underlying assumptions governing the amortization of an intangible asset were later determined to have significantly changed, we may be required to adjust the amortization period of such asset to reflect any new estimate of its useful life. Any write-down of the value or unfavorable change in the useful life of an intangible asset would increase expense at that time. There were no impairments of identifiable intangible assets during the three and nine month periods ended September 30, 2016 or 2015. CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Goodwill Goodwill is not amortized, but is subject to an annual review on November 1 (or at other dates if events or changes in circumstances warrant) 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. A reporting unit is an operating segment or a component that is one level below an operating segment. We have determined that PIS, IS and W&ES are the appropriate reporting units for testing goodwill impairment. The accounting estimate relative to assessing the impairment of goodwill is a critical accounting estimate for each of our reportable segments. During the second quarter of 2016 and for the nine months ended September 30, 2016, we recorded impairments of goodwill in our IS segment totaling $8.4 million (Note 5) as a result of the economic energy downturn and reduced levels of activity. There were no impairments of goodwill during the three and nine month periods ended September 30, 2015. Impairments of Long-Lived Assets We assess property and equipment for possible impairment whenever events or changes in circumstances indicate 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. We recorded impairments in our W&ES segment of $2.1 million to long-lived assets in the second quarter of 2016 and for the nine months ended September 30, 2016 (Note 5). We recorded impairments of long-lived assets for the three and nine month periods ended September 30, 2015 of $5.6 million (Note 5) in our W&ES segment. New Accounting Standards The Partnership has adopted the following new accounting standards issued by the Financial Accounting Standards Board (“FASB”) beginning January 1, 2016: The FASB issued Accounting Standards Update (“ASU”) 2015-17 – Income Taxes Business Combinations The FASB issued ASU 2015-06 – Earnings Per Share The FASB issued ASU 2015-05 – Intangibles – Goodwill and Other – Internal-Use Software The FASB issued ASU 2015-03 – Interest – Imputation of Interest long-term debt CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Other accounting guidance proposed by the FASB that may have some impact on the Unaudited Condensed Consolidated Financial Statements of the Partnership, but have not yet been adopted by the Partnership include: The FASB issued ASU 2016-15 – Statement of Cash Flows The FASB issued ASU 2016-09 – Compensation – Stock Compensation The FASB issued ASU 2016-02 – Leases The FASB issued ASU 2014-15 – Presentation of Financial Statements – Going Concern The FASB issued ASU 2014-09 – Revenue from Contracts with Customers Revenue from Contracts with Customers

Note 3 - Acquisitions

Note 3 - Acquisitions	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Business Combination Disclosure [Text Block]	3. Acquisitions Brown Integrity, LLC In May 2015, the Partnership acquired a 51% interest in Brown Integrity, LLC (“Brown”), a hydrostatic testing integrity services business, for $10.4 million (net of cash acquired) financed through the Partnership’s credit facilities (Note 4). The Partnership has the right, but not the obligation, to acquire the remaining 49% of Brown in any combination of cash and/or units commencing May 1, 2017 pursuant to a formula prescribed in the purchase document. The operating results of Brown are included in our Integrity Services segment, which was created during the second quarter of 2015 in conjunction with the Brown acquisition (Note 11). TIR Entities Effective February 1, 2015, the Partnership acquired the remaining 49.9% interest in the TIR Entities previously held by affiliates of Cypress Energy Holdings, LLC (“Holdings”) for $52.6 million. We financed this acquisition with borrowings under our acquisition revolving credit facility (Note 4).

Note 4 - Credit Agreement

Note 4 - Credit Agreement	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	4. 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 provides for an accordion feature that allows us to increase the availability under the facilities by an additional $125.0 million. The Credit Agreement matures on December 24, 2018. Outstanding borrowings at September 30, 2016 and December 31, 2015 under the Credit Agreement were as follows: September December 30, 2016 31, 2015 (in thousands) Working Capital Facility $ 48,000 $ 52,000 Acquisition Facility 88,900 88,900 Total borrowings 136,900 140,900 Debt issuance costs 1,345 1,771 Long-term debt $ 135,555 $ 139,129 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 ARCF 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 leverage-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 Credit Agreement borrowings ranged between 3.54% and 4.28% for the nine months ended September 30, 2016 and 2.68% and 4.09% for the nine months ended September 30, 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. Commitment fees are charged at a rate of 0.50% on any unused credit and are payable quarterly. Interest paid during the three months ended September 30, 2016 and 2015 was $1.6 million and $1.5 million, respectively, including commitment fees. Interest paid during the nine months ended September 30, 2016 and 2015 was $4.3 million and $3.3 million, respectively, including commitment fees. Our Credit Agreement contains various customary affirmative and negative covenants and restrictive provisions. It 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 September 30, 2016, our total adjusted leverage ratio was 3.43 to 1.0 and our interest coverage ratio was 3.70 to 1.0, pursuant to the Credit Agreement. Without Holding's reimbursement of Partnership operating expenses and temporary waiver of the administrative fee, our adjusted leverage ratio would have been higher. 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. With continued support from Holdings, we expect to remain in compliance with all of our financial debt covenants throughout the next twelve months. 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 Facility 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.

Note 5 - Impairments

Note 5 - Impairments	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Asset Impairment Charges [Text Block]	5. Impairments During the second quarter of 2016, the Partnership recorded goodwill impairments in our IS segment totaling $8.4 million and property and equipment impairments at one of our SWD facilities in our W&ES segment totaling $2.1 million. In the IS segment, we experienced declining revenues that accelerated in the second quarter of 2016 due to the overall depressed 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 things. The Partnership was forecasting that volumes of work and revenue would not recover to historical levels in the foreseeable future and took action in the second quarter of 2016 to adjust its cost structure through a reduction of personnel and the closing of an office location. Given those indicators of impairment in the second quarter of 2016, we performed an interim impairment assessment of the approximately $10.0 million of goodwill related to our IS segment. The IS segment is considered to be a stand-alone reporting unit for purposes of evaluating goodwill. 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 W&ES segment, the Partnership has experienced declining disposal volumes and revenues at certain facilities due to reduced drilling activity in the areas we service, lower commodity pricing and increasing competition. The Partnership has forecasted that volumes and revenues will not recover to historical levels in the foreseeable future absent a material increase in oil and gas commodity prices and drilling activity in Bakken region of North Dakota. Given these indicators of impairment, the Partnership compared its estimate of undiscounted future cash flows from individual facilities, and determined that its recorded value on one facility was no longer recoverable, and was therefore impaired. In the second quarter of 2016, the Partnership wrote the SWD facility assets down from its net carrying value of $2.7 million to $0.6 million and recognized impairments of the facility of $2.1 million – included in impairments Fair value was determined using expected future cash flows using the income approach (discounted cash flow) valuation method, which is a Level 3 input as defined in ASC 820, Fair Value Measurement During the third quarter of 2016, there existed no additional indicators of impairment that would require the Partnership to reassess or reevaluate the recorded value of its assets.

Note 6 - Income Taxes

Note 6 - Income Taxes	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	6. Income Taxes Income tax expense reflected on the Condensed Consolidated Statements of Income for the three- and nine-month periods ended September 30, 2016 and 2015 differs from an expected statutory rate of 35% primarily due to the non-taxable nature of partnership earnings for both U.S. federal and, in most cases, state income tax purposes, partially offset by the corporate income taxes of TIR-PUC and Brown-PUC, the income taxes related to our Canadian operations, and any applicable state income and franchise taxes.

Note 7 - Equity Compensation

Note 7 - Equity Compensation	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	7. Equity Compensation Our General Partner adopted a long-term incentive plan (“LTIP”) that authorized the issuance of up to 1,182,600 common units. Certain directors and employees of the Partnership have been awarded Phantom Restricted Units (“Units”) under the terms of the LTIP. The fair value of the awards issued is determined based on the quoted market value of the publicly-traded common units at each grant date, adjusted for an estimated forfeiture rate and other discounts attributable to the awarded units. Compensation expense is amortized over the vesting period of the grant. For the nine months ended September 30, 2016 and 2015, compensation expense of $0.7 million and $0.8 million, respectively, was recorded under the LTIP. The following table sets forth the LTIP Unit activity for the nine months ended September 30, 2016 and 2015: Nine Months Ended September 30, 2016 2015 Weighted Weighted Average Average Grant Grant Number Date Fair Number Date Fair of Units Value / Unit of Units Value / Unit Units at January 1 361,698 $ 14.30 158,353 $ 18.11 Units granted 336,847 6.34 222,755 10.27 Units vested and issued (34,023 ) (10.33 ) (7,467 ) (19.72 ) Units forfeited (62,951 ) (10.93 ) (19,498 ) (16.92 ) Units at September 30 601,571 10.42 354,143 13.21 Outstanding Units issued to directors vest ratably over a three-year period from the date of grant. Units granted to employees vest over either a five-year, three-year or eighteen-month period from the date of grant. For the five year awards, one third vests at the end of the third year, one third at the end of the fourth year, and one third at the end of the fifth year. The eighteen-month awards vest 100% at the end of the vesting period. Some awards vest in full upon the occurrence of certain events as defined in the LTIP agreement. Certain phantom profits interest units issued under a previous LTIP were exchanged for 44,250 Units under the Partnership’s LTIP. Vesting under all of the exchanged awards was retroactive to the initial grant date. The awards are considered for all purposes to have been granted under the Partnership’s LTIP. Certain profits interest units previously issued were converted into 44,451 subordinated units of the Partnership outside of the LTIP. Vesting for the subordinated units is retroactive to the initial grant date. Compensation expense associated with these subordinated units was $0.1 million for the nine months ended September 30, 2016 and 2015.

Note 8 - Related-party Transact

Note 8 - Related-party Transactions	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	8. Related-Party Transactions Transactions with SBG Energy Services, LLC (SBG Energy) and Subsidiary SBG Energy was a business partner in our SWD operations in which a former board member had an ownership and management interest. This former board member resigned effective March 31, 2016. 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 now owns 100% of CES LLC. Omnibus Agreement and Other Support from Holdings 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 a quarterly administrative fee in the amount of $1.0 million to Holdings for providing certain partnership overhead services, including certain executive management services by certain officers of our General Partner, and payroll services for substantially all employees required to manage and operate our businesses. This fee also includes the incremental general and administrative expenses we incur as a result of being a publicly-traded partnership. For the three and nine months ended September 30, 2016, Holdings has provided sponsor support to the Partnership by waiving payment of the quarterly administrative fee. The waiving of the administrative fee will likely continue through the end of 2016 or such earlier time that our business results improve, as determined by Holdings; ● our right of first offer on Holdings’ and its subsidiaries’ assets used in, and entities primarily engaged in, providing SWD and other water and environmental services; and ● indemnification of us by Holdings for certain environmental and other liabilities, including events and conditions associated with the operation of assets that occurred prior to the closing of the IPO and our obligation to indemnify Holdings for events and conditions associated with the operation of our assets that occur after the closing of the IPO and for environmental liabilities related to our assets to the extent Holdings is not required to indemnify us. So long as 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 amend the omnibus agreement; however, amendments will also require the approval of the Conflicts Committee of our Board of Directors. The amount charged by Holdings under the Omnibus Agreement for the three and nine months ended September 30, 2015 was $1.0 million and $3.0 million, respectively. These amounts 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, 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 temporary financial support by contributing $0.5 million in the third quarter of 2016, and a total of $2.5 million for the nine months ended September 30, 2016 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 Total support from Holdings attributable to non-cash allocated expenses and the reimbursement of certain expenditures was $1.4 million and $5.4 million, respectively, for the three- and nine-month periods ended September 30, 2016 and $0.2 million for the nine-month period ended September 30, 2015. CYPRESS ENERGY PARTNERS, L.P. Other Related Party Transactions A former board member had ownership interests in entities with which the Partnership transacts business – Creek Energy Services, LLC (“Creek,” formerly Rud Transportation, LLC) and SBG Pipeline SW 3903, LLC (“3903”). The Partnership has no ownership interest in either of these entities. Total revenue recognized by the Partnership from Creek while it was considered a related party was $0.2 million for the three months ended September 30, 2015 and $0.1 million and $1.0 million for the nine months ended September 30, 2016 and 2015, respectively. Accounts receivable from Creek was $0.1 million at December 31, 2015 and is included in trade accounts receivable, net The Partnership provides management services to a 25% owned investee company, Alati Arnegard, LLC (“Arnegard”). Management fee revenue earned from Arnegard totaled $0.1 million for the three months and $0.4 million for the nine months ended September 30, 2016, respectively, and $0.2 million for the three months and $0.5 million for the nine months ended September 30, 2015, respectively. Accounts receivable from Arnegard were $0.1 million at September 30, 2016 and December 31, 2015, and are included in trade accounts receivable, net

Note 9 - Earnings Per Unit and

Note 9 - Earnings Per Unit and Cash Distributions	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Earnings Per Unit and Cash Distributions [Text Block]	9. Earnings per Unit and Cash Distributions Net income (loss) per unit applicable to limited partners (including subordinated unitholders) is computed by dividing net income (loss) attributable to limited partners, after deducting the General Partner’s incentive distributions, if any, by the weighted-average number of outstanding common and subordinated units. Diluted net income (loss) per common unit includes the dilutive impact of unvested units granted under the LTIP. Our net income (loss) attributable to limited partners is allocated to the common and subordinated unitholders in accordance with their respective ownership percentages, after giving effect to priority income allocations for incentive distributions and other adjustments, if any, to our General Partner, pursuant to our partnership agreement. See Note 8 for a description of net loss attributable to general partner Weighted Average Number of Units Outstanding Common Units Subordinated Units Total Units Three Months Ended: September 30, 2016 5,939,158 5,913,000 11,852,158 September 30, 2015 5,920,467 5,913,000 11,833,467 Nine Months Ended: September 30, 2016 5,930,718 5,913,000 11,843,718 September 30, 2015 5,917,981 5,913,000 11,830,981 CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Our partnership agreement calls for minimum quarterly cash distributions. The following table summarizes the cash distributions declared by the Partnership since our IPO. There were no cash distributions declared or paid prior to these distributions. The Partnership currently anticipates that it will come out of subordination on the day after the February 2017 cash distribution, as long as the February 2017 cash distribution is at least $0.3875 per Unit – the minimum quarterly distribution amount defined in the partnership agreement and other requirements associated with the termination of the subordination period provided in the partnership agreement are met. Payment Date Per Unit Cash Distributions Total Cash Distributions Total Cash 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 (c) 0.406413 4,819 3,105 Total 2016 Distributions 1.625652 19,258 12,414 Total Distributions (through November 14, 2016 since IPO) $ 4.355950 $ 51,554 $ 32,994 (a) Approximately 64.4% of the Partnership's outstanding units at September 30, 2016 are held by affiliates. (b) Distribution was pro-rated from the date of our IPO through March 31, 2014. (c) Third quarter 2016 distribution was declared and will be paid in the fourth quarter of 2016. Brown made cash distributions to non-controlling members of $0.4 million in the first quarter of 2016. In addition, the TIR Entities made 2015 cash distributions of $1.6 million to the non-controlling members of the TIR Entities prior to the Partnership’s acquisition of the remaining 49.9% interest effective February 1, 2015.

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	10. Commitments and Contingencies Security Deposits The Partnership has various performance obligations which are secured with short-term security deposits of $0.5 million at September 30, 2016 and December 31, 2015, included in prepaid expenses and other Employment Contract Commitments The Partnership has employment agreements with certain of its executives. The executive employment agreements are effective for a term of two-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 September 30, 2016 and December 31, 2015, the aggregate commitment for future compensation and severance was approximately $1.1 million and $1.4 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 underway. Several multi-year audits concluded in 2015 without adjustment to the Partnership. At December 31, 2015, the Partnership had an estimated liability of $0.1 million recorded for a specific compliance audit that was settled in the first quarter of 2016. This 2015 liability is reflected in accrued payroll and other Management Service Contracts The Partnership has historically provided management services for non-owned SWD facilities under contractual arrangements. Principals of two of these management services contract customers (under common control) approached the Partnership about selling their interest in the managed SWD facilities to the Partnership. Due to a number of factors, including the depressed energy economy and the proposed asking price for these facilities, the Partnership was unwilling to enter into a purchase agreement for the facilities. Subsequently, in May 2015, the Partnership was notified by these principals that they were terminating the management contracts related to these two facilities. While management of the Partnership believes that the parties do not have the right to terminate the agreements pursuant to the terms of the agreements, the termination of these agreements has resulted in a reduction of management fee revenue and corresponding labor costs associated with staffing the facilities. Management fee revenues related to these contracts totaled $0.3 million for the nine month period ended September 30, 2015. The Partnership did not record any revenue related to these contracts during the nine months ended September 30, 2016. The Partnership has commenced litigation and settlement discussions regarding the improper termination of the agreements. (See Legal Proceedings Legal Proceedings On July 3, 2014, a group of former minority shareholders of Tulsa Inspection Resources, Inc. (“TIR Inc.”, the predecessor of the TIR Entities), formerly an Oklahoma corporation, filed a civil action in the United States District Court for the Northern District of Oklahoma against TIR LLC, members of TIR LLC, and certain affiliates of TIR LLC’s members. TIR LLC is the successor in interest to TIR Inc., resulting from a merger between the entities that closed in December 2013 (the “TIR Merger”). The former shareholders of TIR Inc. claim that they did not receive sufficient value for their shares in the TIR Merger and are seeking rescission of the TIR Merger or, alternatively, compensatory and punitive damages. The Partnership is not named as a defendant in this civil action. TIR LLC and the other defendants have been advised by counsel that the action lacks merit. We believe that the possibility of the Partnership incurring material losses as a result of this action is remote. In addition, the Partnership anticipates no disruption in its business operations related to this action. CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements In September 2015, Flatland Resources I, LLC and Flatland Resources II, LLC, two of our management services customers (under common ownership) initiated a civil action in the District Court for the McKenzie County District of the State of North Dakota against CES LLC. The customers claim that CES LLC breached the management agreements and interfered with their business relationships, and seek to rescind the management agreements and recover any damages. The customers initiated this lawsuit upon dismissal from federal court due to lack of jurisdiction of CES LLC’s lawsuit against the customers seeking to enforce the management agreements. CES LLC subsequently filed an answer and counterclaims, as well as a third party complaint against the principal of the customers seeking to enforce the management agreements and other injunctive relief, as well as monetary damages. The court subsequently granted CES’s motion to transfer venue to the Grand Forks County District Court. We believe that the possibility of the Partnership incurring material losses as a result of this action is remote. Internal Revenue Service Audits In January 2016, the Partnership received notices from the Internal Revenue Service (“IRS”) that conveyed its intent to audit the consolidated income tax return of TIR Inc. for the 2012 tax year and audit payroll and payroll tax filings of TIR Inc. for the 2013 tax year. Currently, the IRS is analyzing provided information in order to complete their audit procedures. To date, the Partnership has not been informed of any potential adjustments related to these audits and has received a preliminary no-change letter from the IRS related to the 2013 payroll audit. Based on the terms of the Partnership’s omnibus agreement with Holdings, Holdings would indemnify the Partnership for certain liabilities (including income tax liabilities) associated with the operation of assets that occurred prior to the closing of our IPO should any liabilities arise as a result of these audits. Because of this, the Partnership believes that the possibility of incurring material losses as a result of these IRS audits is remote.

Note 11 - Reportable Segments

Note 11 - Reportable Segments	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	11. Reportable Segments The Partnership’s operations consist of three reportable segments: (i) Pipeline Inspection Services (“PIS”), (ii) Integrity Services (“IS”) and (iii) Water and Environmental Services (“W&ES”). In conjunction with the Brown acquisition (Note 3) in the second quarter of 2015, we created the IS segment. The economic characteristics of Brown were sufficiently dissimilar from our existing Pipeline Inspection and Integrity Services segment to result in the creation of a new segment. The Pipeline Inspection and Integrity Services segment was renamed Pipeline Inspection Services. PIS – IS W&ES – Other CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements The following tables show operating income (loss) by reportable segment and a reconciliation of segment operating income (loss) to net income (loss) before income tax expense. PIS IS W&ES Other Total (in thousands) Three months ended September 30, 2016 Revenue $ 75,313 $ 4,525 $ 1,968 $ - $ 81,806 Costs of services 67,579 3,558 743 - 71,880 Gross margin 7,734 967 1,225 - 9,926 General and administrative 2,920 514 462 1,160 (a) 5,056 Depreciation, amortization and accretion 608 157 449 - 1,214 Impairments - - - - - Operating income (loss) $ 4,206 $ 296 $ 314 $ (1,160 ) 3,656 Interest expense, net (1,641 ) Other, net 210 Net income before income tax expense $ 2,225 Three months ended September 30, 2015 Revenue $ 87,757 $ 5,173 $ 3,478 $ - $ 96,408 Costs of services 79,205 3,643 1,459 - 84,307 Gross margin 8,552 1,530 2,019 - 12,101 General and administrative 4,140 913 792 179 6,024 Depreciation, amortization and accretion 630 157 694 1,481 Impairments - - 5,567 - 5,567 Operating income (loss) $ 3,782 $ 460 $ (5,034 ) $ (179 ) (971 ) Interest expense, net (1,623 ) Other, net 1,043 Net loss before income tax expense $ (1,551 ) (a) Amount includes $0.9 million of administrative charges under the omnibus agreement previously charged to the PIS and W&ES segments CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements PIS IS W&ES Other Total (in thousands) Nine months ended September 30, 2016 Revenue $ 209,632 $ 11,329 $ 6,630 $ - $ 227,591 Costs of services 189,788 9,668 3,084 - 202,540 Gross margin 19,844 1,661 3,546 - 25,051 General and administrative 9,439 2,388 1,501 3,477 (a) 16,805 Depreciation, amortization and accretion 1,834 502 1,349 - 3,685 Impairments - 8,411 2,119 - 10,530 Operating income (loss) $ 8,571 $ (9,640 ) $ (1,423 ) $ (3,477 ) (5,969 ) Interest expense, net (4,878 ) Other, net 257 Net loss before income tax expense $ (10,590 ) Nine months ended September 30, 2015 Revenue $ 261,072 $ 8,651 $ 11,704 $ - $ 281,427 Costs of services 236,680 6,437 4,897 - 248,014 Gross margin 24,392 2,214 6,807 - 33,413 General and administrative 12,721 1,476 2,522 634 17,353 Depreciation, amortization and accretion 1,884 262 1,967 - 4,113 Impairments - - 5,567 - 5,567 Operating income (loss) $ 9,787 $ 476 $ (3,249 ) $ (634 ) 6,380 Interest expense, net (4,070 ) Other, net 1,106 Net income before income tax expense $ 3,416 (a) Amount includes $2.9 million of administrative charges under the omnibus agreement previously charged to the PIS and W&ES segments. Total Assets September 30, 2016 $ 123,100 $ 13,145 $ 35,096 $ 733 $ 172,074 December 31, 2015 (as adjusted) $ 130,623 $ 23,097 $ 38,418 $ (1,256 ) $ 190,882

Note 12 - Condensed Consolidati

Note 12 - Condensed Consolidating Financial Information	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Condensed Financial Statements [Text Block]	12. Condensed Consolidating Financial Information The following financial information reflects consolidating financial information of the Partnership and its wholly-owned guarantor subsidiaries and non-guarantor subsidiaries for the periods indicated. The information is presented in accordance with the requirements of Rule 3-10 of the SEC’s Regulation S-X. The financial information may not necessarily be indicative of financial position, results of operations, or cash flows had the guarantor subsidiaries or non-guarantor subsidiaries operated as independent entities. The Partnership has not presented separate financial and narrative information for each of the guarantor subsidiaries or non-guarantor subsidiaries because it believes such financial and narrative information would not provide any additional information that would be material in evaluating the financial condition of the guarantor subsidiaries and non-guarantor subsidiaries. The Partnership anticipates issuing debt securities that will be fully and unconditionally guaranteed by the guarantor subsidiaries. These debt securities will be jointly and severally guaranteed by the guarantor subsidiaries. There are no restrictions on the Partnership’s ability to obtain cash dividends or other distributions of funds from the guarantor subsidiaries. The presentation of our Condensed Consolidating Balance Sheet as of December 31, 2015, our Condensed Consolidating Statements of Comprehensive Income (Loss) for the three and nine months ended September 30, 2015, and our Condensed Consolidating Statement of Cash Flows for the nine months ended September 30, 2015 have been updated to reflect adjustments between the Guarantors and Eliminations. These adjustments have (i) reduced the Guarantors’ notes receivable – affiliates partners’ capital partners’ capital comprehensive income CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Condensed Consolidating Balance Sheet As of September 30, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 695 $ 20,623 $ 3,585 $ - $ 24,903 Trade accounts receivable, net - 34,531 10,818 (1,880 ) 43,469 Accounts receivable - affiliates - 8,002 - (8,002 ) - Prepaid expenses and other 38 1,175 70 - 1,283 Total current assets 733 64,331 14,473 (9,882 ) 69,655 Property and equipment: Property and equipment, at cost - 19,031 3,099 - 22,130 Less: Accumulated depreciation - 6,272 885 - 7,157 Total property and equipment, net - 12,759 2,214 - 14,973 Intangible assets, net - 24,439 5,939 - 30,378 Goodwill - 53,913 3,019 - 56,932 Investment in subsidiaries 26,280 (331 ) - (25,949 ) - Notes receivable - affiliates - 14,534 - (14,534 ) - Other assets - 126 10 - 136 Total assets $ 27,013 $ 169,771 $ 25,655 $ (50,365 ) $ 172,074 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ - $ 2,271 $ 1,878 $ (1,596 ) $ 2,553 Accounts payable - affiliates 4,034 - 5,253 (8,002 ) 1,285 Accrued payroll and other - 9,404 1,331 (285 ) 10,450 Income taxes payable - 267 (3 ) - 264 Total current liabilities 4,034 11,942 8,459 (9,883 ) 14,552 Long-term debt (1,345 ) 131,400 5,500 - 135,555 Notes payable - affiliates - - 14,534 (14,534 ) - Deferred tax liabilities - 13 336 - 349 Asset retirement obligations - 139 - - 139 Total liabilities 2,689 143,494 28,829 (24,417 ) 150,595 Commitments and contingencies - Note 10 Owners' equity: Total partners' capital 19,664 21,617 (3,174 ) (21,288 ) 16,819 Non-controlling interests 4,660 4,660 - (4,660 ) 4,660 Total owners' equity 24,324 26,277 (3,174 ) (25,948 ) 21,479 Total liabilities and owners' equity $ 27,013 $ 169,771 $ 25,655 $ (50,365 ) $ 172,074 CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Condensed Consolidating Balance Sheet As of December 31, 2015 (as adjusted - in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 378 $ 19,570 $ 4,202 $ - $ 24,150 Trade accounts receivable, net - 40,029 8,289 (53 ) 48,265 Accounts receivable - affiliates - 5,601 - (5,601 ) - Prepaid expenses and other - 2,078 286 (35 ) 2,329 Total current assets 378 67,278 12,777 (5,689 ) 74,744 Property and equipment: Property and equipment, at cost - 20,790 2,916 - 23,706 Less: Accumulated depreciation - 4,941 428 - 5,369 Total property and equipment, net - 15,849 2,488 - 18,337 Intangible assets, net - 26,135 6,351 - 32,486 Goodwill - 53,914 11,359 - 65,273 Investment in subsidiaries 42,034 10,465 - (52,499 ) - Notes receivable - affiliates - 13,527 - (13,527 ) - Other assets - 32 10 - 42 Total assets $ 42,412 $ 187,200 $ 32,985 $ (71,715 ) $ 190,882 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ 6 $ 467 $ 1,732 $ - $ 2,205 Accounts payable - affiliates 1,237 912 4,042 (5,278 ) 913 Accrued payroll and other - 6,855 293 (53 ) 7,095 Income taxes payable - 385 - (35 ) 350 Total current liabilities 1,243 8,619 6,067 (5,366 ) 10,563 Long-term debt (1,771 ) 135,400 5,500 - 139,129 Notes payable - affiliates - - 13,850 (13,850 ) - Deferred tax liabilities - 43 328 - 371 Asset retirement obligations - 117 - - 117 Total liabilities (528 ) 144,179 25,745 (19,216 ) 150,180 Commitments and contingencies Owners' equity: Total partners' capital 32,967 33,048 7,240 (42,526 ) 30,729 Non-controlling interests 9,973 9,973 - (9,973 ) 9,973 Total owners' equity 42,940 43,021 7,240 (52,499 ) 40,702 Total liabilities and owners' equity $ 42,412 $ 187,200 $ 32,985 $ (71,715 ) $ 190,882 CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Condensed Consolidating Statement of Operations For the Three Months Ended September 30, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ - $ 67,408 $ 18,540 $ (4,142 ) $ 81,806 Costs of services - 59,156 16,866 (4,142 ) 71,880 Gross margin - 8,252 1,674 - 9,926 Operating costs and expenses: General and administrative 1,161 2,905 990 - 5,056 Depreciation, amortization and accretion - 1,029 185 - 1,214 Impairments - - - - - Operating (loss) (1,161 ) 4,318 499 - 3,656 Other income (expense): Equity earnings (loss) in subsidiaries 3,205 165 - (3,370 ) - Interest expense, net (224 ) (1,226 ) (191 ) - (1,641 ) Other, net - 205 5 - 210 Net income (loss) before income tax expense 1,820 3,462 313 (3,370 ) 2,225 Income tax expense - 176 51 - 227 Net income (loss) 1,820 3,286 262 (3,370 ) 1,998 Net income attributable to non-controlling interests - 81 - - 81 Net income (loss) attributable to controlling interests 1,820 3,205 262 (3,370 ) 1,917 Net (loss) attributable to general partner (1,431 ) - - - (1,431 ) Net income (loss) attributable to limited partners $ 3,251 $ 3,205 $ 262 $ (3,370 ) $ 3,348 CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Condensed Consolidating Statement of Operations For the Three Months Ended September 30, 2015 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ - $ 84,609 $ 16,352 $ (4,553 ) $ 96,408 Costs of services - 74,544 14,316 (4,553 ) 84,307 Gross margin - 10,065 2,036 - 12,101 Operating costs and expense: General and administrative 179 4,454 1,391 - 6,024 Depreciation, amortization and accretion - 1,282 199 - 1,481 Impairments - 5,567 - - 5,567 Operating income (loss) (179 ) (1,238 ) 446 - (971 ) Other income (expense): Equity earnings in subsidiaries (1,277 ) 342 - 935 - Interest expense, net (214 ) (1,200 ) (209 ) - (1,623 ) Other, net - 1,038 5 - 1,043 Net income (loss) before income tax expense (1,670 ) (1,058 ) 242 935 (1,551 ) Income tax expense - 50 39 - 89 Net income (loss) (1,670 ) (1,108 ) 203 935 (1,640 ) Net income attributable to non-controlling interests - 169 - - 169 Net income (loss) attributable to partners / controlling interests $ (1,670 ) $ (1,277 ) $ 203 $ 935 $ (1,809 ) CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Condensed Consolidating Statement of Operations For the Nine Months Ended September 30, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ - $ 193,605 $ 44,734 $ (10,748 ) $ 227,591 Costs of services - 171,844 41,444 (10,748 ) 202,540 Gross margin - 21,761 3,290 - 25,051 Operating costs and expense: General and administrative 3,478 9,601 3,726 - 16,805 Depreciation, amortization and accretion - 3,099 586 - 3,685 Impairments - 2,119 8,411 - 10,530 Operating (loss) (3,478 ) 6,942 (9,433 ) - (5,969 ) Other income (expense): Equity earnings (loss) in subsidiaries (1,889 ) (9,999 ) - 11,888 - Interest expense, net (664 ) (3,607 ) (607 ) - (4,878 ) Other, net - 243 14 - 257 Net income (loss) before income tax expense (6,031 ) (6,421 ) (10,026 ) 11,888 (10,590 ) Income tax expense - 366 23 - 389 Net income (loss) (6,031 ) (6,787 ) (10,049 ) 11,888 (10,979 ) Net (loss) attributable to non-controlling interests - (4,898 ) - - (4,898 ) Net income (loss) attributable to controlling interests (6,031 ) (1,889 ) (10,049 ) 11,888 (6,081 ) Net (loss) attributable to general partner (5,366 ) - - - (5,366 ) Net income (loss) attributable to limited partners $ (665 ) $ (1,889 ) $ (10,049 ) $ 11,888 $ (715 ) CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Condensed Consolidating Statement of Operations For the Nine Months Ended September 30, 2015 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ - $ 251,876 $ 37,841 $ (8,290 ) $ 281,427 Costs of services - 222,326 33,978 (8,290 ) 248,014 Gross margin - 29,550 3,863 - 33,413 Operating costs and expense: General and administrative 634 13,867 2,852 - 17,353 Depreciation, amortization and accretion - 3,718 395 - 4,113 Impairments - 5,567 - - 5,567 Operating income (loss) (634 ) 6,398 616 - 6,380 Other income (expense): Equity earnings in subsidiaries 4,463 317 - (4,780 ) - Interest expense, net (688 ) (2,946 ) (436 ) - (4,070 ) Other, net - 1,091 15 - 1,106 Net income (loss) before income tax expense 3,141 4,860 195 (4,780 ) 3,416 Income tax expense - 308 63 - 371 Net income (loss) 3,141 4,552 132 (4,780 ) 3,045 Net income attributable to non-controlling interests 143 89 - 27 259 Net income (loss) attributable to partners / controlling interests $ 2,998 $ 4,463 $ 132 $ (4,807 ) $ 2,786 CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Condensed Consolidating Statement of Comprehensive Income (Loss) For the Three Months Ended September 30, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ 1,820 $ 3,286 $ 262 $ (3,370 ) $ 1,998 Other comprehensive income - - Foreign currency translation - (109 ) 38 - (71 ) - Comprehensive income (loss) $ 1,820 $ 3,177 $ 300 $ (3,370 ) $ 1,927 Comprehensive income attributable to non-controlling interests - 81 - - 81 Comprehensive (loss) attributable to general partner (1,431 ) - - - (1,431 ) Comprehensive income (loss) attributable to controlling interests $ 3,251 $ 3,096 $ 300 $ (3,370 ) $ 3,277 Condensed Consolidating Statement of Comprehensive Income (Loss) For the Three Months Ended September 30, 2015 (in thousands) Parent Guarantors Non- Eliminations Consolidated Net income (loss) $ (1,670 ) $ (1,108 ) $ 203 $ 935 $ (1,640 ) Other comprehensive income - - Foreign currency translation - (207 ) (447 ) - (654 ) - Comprehensive income (loss) $ (1,670 ) $ (1,315 ) $ (244 ) $ 935 $ (2,294 ) Comprehensive (loss) attributable to non-controlling interests - 169 - - 169 Comprehensive income (loss) attributable to controlling interests $ (1,670 ) $ (1,484 ) $ (244 ) $ 935 $ (2,463 ) CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Condensed Consolidating Statement of Comprehensive Income (Loss) For the Nine Months Ended September 30, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ (6,031 ) $ (6,787 ) $ (10,049 ) $ 11,888 $ (10,979 ) Other comprehensive income - - Foreign currency translation - 82 433 - 515 - Comprehensive income (loss) $ (6,031 ) $ (6,705 ) $ (9,616 ) $ 11,888 $ (10,464 ) Comprehensive (loss) attributable to non-controlling interests - (4,898 ) - - (4,898 ) Comprehensive (loss) attributable to general partner (5,366 ) - - - (5,366 ) Comprehensive income (loss) attributable to controlling interests $ (665 ) $ (1,807 ) $ (9,616 ) $ 11,888 $ (200 ) Condensed Consolidating Statement of Comprehensive Income (Loss) For the Nine Months Ended September 30, 2015 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ 3,141 $ 4,552 $ 132 $ (4,780 ) $ 3,045 Other comprehensive income - - Foreign currency translation - (464 ) (938 ) - (1,402 ) - Comprehensive income (loss) $ 3,141 $ 4,088 $ (806 ) $ (4,780 ) $ 1,643 Comprehensive (loss) attributable to non-controlling interests 143 89 - (430 ) (198 ) Comprehensive income (loss) attributable to controlling interests $ 2,998 $ 3,999 $ (806 ) $ (4,350 ) $ 1,841 CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Condensed Consolidating Statement of Cash Flows For the Nine Months Ended September 30, 2016 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (6,031 ) $ (6,787 ) $ (10,049 ) $ 11,888 $ (10,979 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 3,379 975 - 4,354 Impairments - 2,119 8,411 - 10,530 Gain (loss) on asset disposal - - (2 ) - (2 ) Interest expense from debt issuance cost amortization 426 - - - 426 Equity-based compensation expense 829 - - - 829 Equity in earnings of investee - (234 ) - - (234 ) Distributions from investee - 138 - - 138 Equity earnings in subsidiaries 1,889 9,999 - (11,888 ) - Deferred tax benefit, net - (30 ) (9 ) - (39 ) Non-cash allocated expenses 2,866 - - - 2,866 Changes in assets and liabilities: Trade accounts receivable - 5,498 (2,326 ) 1,827 4,999 Receivables from affiliates - (2,401 ) - 2,401 - Prepaid expenses and other (36 ) (101 ) 217 973 1,053 Accounts payable and accrued payroll and other 2,791 3,435 2,812 (5,236 ) 3,802 Income taxes payable - (118 ) (1 ) 35 (84 ) Net cash provided by (used in) operating activities 2,734 14,897 28 - 17,659 Investing activities: Proceeds from fixed asset disposals - - 3 - 3 Purchases of property and equipment - (687 ) (245 ) - (932 ) Net cash used in investing activities - (687 ) (242 ) - (929 ) Financing activities: Repayments of long-term debt - (4,000 ) - - (4,000 ) Taxes paid related to net share settlement of equity-based compensation (100 ) - - - (100 ) Contributions from general partner 2,500 - - - 2,500 Distributions from subsidiaries 9,622 (9,239 ) (383 ) - - Distributions to limited partners (14,439 ) - - - (14,439 ) Distributions to non-controlling members - - (415 ) - (415 ) Net cash provided by (used in) financing activities (2,417 ) (13,239 ) (798 ) - (16,454 ) Effects of exchange rates on cash - 82 395 - 477 Net increase (decrease) in cash and cash equivalents 317 1,053 (617 ) - 753 Cash and cash equivalents, beginning of period 378 19,570 4,202 - 24,150 Cash and cash equivalents, end of period $ 695 $ 20,623 $ 3,585 $ - $ 24,903 Non-cash items: Accrued capital expenditures $ - 12 $ 64 $ - $ 76 CYPRESS ENERGY PARTNERS, L.P. Notes to the Unaudited Condensed Consolidated Financial Statements Condensed Consolidating Statement of Cash Flows For the Nine Months Ended September 30, 2015 (in thousands) Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ 3,141 $ 4,552 $ 132 $ (4,780 ) $ 3,045 Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 3,909 584 - 4,493 Impairments - 5,567 - - 5,567 Loss on asset disposals - - (1 ) - (1 ) Interest expense from debt issuance cost amortization 408 - - - 408 Equity-based compensation expense 828 - - - 828 Equity in earnings of investee - (81 ) - - (81 ) Distributions from investee - 50 - - 50 Equity earnings in subsidiaries (4,463 ) (317 ) - 4,780 - Deferred tax benefit, net - 13 (71 ) - (58 ) Non-cash allocated expenses 183 - - - 183 Changes in assets and liabilities: Trade accounts receivable - 1,801 (1,658 ) 626 769 Receivables from affiliates 22 4,280 - (4,302 ) - Prepaid expenses and other - (330 ) (186 ) 38 (478 ) Accounts payable and accrued payroll and other 313 7,710 (3,065 ) 3,677 8,635 Income taxes payable - (89 ) (39 ) (39 ) (167 ) Net cash provided by (used in) operating activities 432 27,065 (4,304 ) - 23,193 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 - (1,570 ) (81 ) - (1,651 ) Net cash (used in) investing activities - (64,592 ) (81 ) - (64,673 ) 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 13,079 (13,079 ) - - - Distributions to limited partners (14,423 ) - - - (14,423 ) Distributions to non-controlling members - (1,567 ) - - (1,567 ) Net cash provided by (used in) financing activities (1,344 ) 43,154 5,500 - 47,310 Effects of exchange rates on cash - (463 ) (447 ) - (910 ) Net increase (decrease) in cash and cash equivalents (912 ) 5,164 668 - 4,920 Cash and cash equivalents, beginning of period 982 16,598 3,177 - 20,757 Cash and cash equivalents, end of period $ 70 $ 21,762 $ 3,845 $ - $ 25,677 Non-cash items: Accrued capital expenditures $ - - $ - $ - $ -

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The Unaudited Condensed Consolidated Financial Statements as of September 30, 2016 and for the three and nine months ended September 30, 2016 and 2015 include our accounts and those of our controlled subsidiaries. All significant intercompany transactions and account balances have been eliminated in consolidation. Investments where we do not have the ability to exercise control, but do have the ability to exercise significant influence, are accounted for using the equity method of accounting. The Unaudited Condensed Consolidated Balance Sheet at December 31, 2015 is derived from audited financial statements. We have made certain reclassifications to the prior period financial statements to conform with classification methods used in the current fiscal year. These reclassifications have had the effect of reducing previously reported total assets and total liabilities, as the adoption of required accounting guidance from the Financial Accounting Standards Board (“FASB”) necessitated changes in the presentation of certain assets and liabilities. The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim consolidated financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. The Unaudited Condensed Consolidated Financial Statements include all adjustments considered necessary for a fair presentation of the financial position and results of operations for the interim periods presented. Such adjustments consist only of normal recurring items, unless otherwise disclosed herein. Accordingly, the Unaudited Condensed Consolidated Financial Statements do not include all the information and notes required by GAAP for complete consolidated financial statements. However, we believe that the disclosures made are adequate to make the information not misleading. These interim Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited financial statements as of and for the year ended December 31, 2015 included in our Form 10-K filed with the Securities and Exchange Commission. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year. 10
Use of Estimates, Policy [Policy Text Block]	Use of Estimates in the Preparation of Financial Statements The preparation of the Partnership’s Unaudited Condensed Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in these financial statements and accompanying notes. Actual results could differ from those estimates.
Income Tax, Policy [Policy Text Block]	Income Taxes A publicly-traded partnership is required to generate at least 90% of its gross income (as defined for federal income tax purposes) from certain qualifying sources. At least 90% of our gross income has been qualifying income since our IPO. As a limited partnership, we generally are not subject to federal, state or local income taxes. The tax related to the Partnership’s net income (loss) is generally attributable to 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 partners’ tax attributes is not available to us. The Partnership’s Canadian activity remains taxable in Canada, as well as the activities of a wholly owned subsidiary, Tulsa Inspection Resources – PUC, LLC (“TIR-PUC”) and a 51% owned and controlled subsidiary, Brown Integrity – PUC, LLC (“Brown-PUC”), both of which have elected to be taxed as corporations for U.S. federal income tax purposes. Consequently, the Partnership records income tax expense for our Canadian operations, our U.S. corporate operations, and any state income and franchise taxes specifically applicable to the Partnership.
Noncontrolling Interest [Policy Text Block]	Non-controlling Interest We have certain consolidated subsidiaries in which outside parties own interests. The non-controlling interest shown in our Unaudited Condensed Consolidated Financial Statements represents the other owners’ share of these entities.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Identifiable Intangible Assets Our recorded identifiable intangible assets primarily include customer lists, trademarks and trade names. Identifiable intangible assets with finite lives are amortized over their estimated useful lives, which is the period over which the asset is expected to contribute directly or indirectly to our future cash flows. We have no indefinite-lived intangibles other than goodwill. The determination of the fair values of the intangible assets and their estimated useful lives are based on an analysis of all pertinent factors including (1) the use of widely-accepted valuation approaches, such as the income approach or the cost approach, (2) our expected use of the asset, (3) the expected useful life of related assets, (4) any legal, regulatory, or contractual provisions, including renewal or extension periods, that would cause substantial costs or modifications to existing agreements, and (5) the effects of demand, competition, and other economic factors. Should any of the underlying assumptions indicate that the value of the intangible assets might be impaired, we may be required to reduce the carrying value and subsequent useful life of the asset. If the underlying assumptions governing the amortization of an intangible asset were later determined to have significantly changed, we may be required to adjust the amortization period of such asset to reflect any new estimate of its useful life. Any write-down of the value or unfavorable change in the useful life of an intangible asset would increase expense at that time. There were no impairments of identifiable intangible assets during the three and nine month periods ended September 30, 2016 or 2015.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill is not amortized, but is subject to an annual review on November 1 (or at other dates if events or changes in circumstances warrant) 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. A reporting unit is an operating segment or a component that is one level below an operating segment. We have determined that PIS, IS and W&ES are the appropriate reporting units for testing goodwill impairment. The accounting estimate relative to assessing the impairment of goodwill is a critical accounting estimate for each of our reportable segments. During the second quarter of 2016 and for the nine months ended September 30, 2016, we recorded impairments of goodwill in our IS segment totaling $8.4 million (Note 5). There were no impairments of goodwill during the three and nine month periods ended September 30, 2015.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairments of Long-Lived Assets We assess property and equipment for possible impairment whenever events or changes in circumstances indicate 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. We recorded impairments in our W&ES segment of $2.1 million to long-lived assets in the second quarter of 2016 and for the nine months ended September 30, 2016 (Note 5). We recorded impairments of long-lived assets for the three and nine month periods ended September 30, 2015 of $5.6 million (Note 5) in our W&ES segment.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards The Partnership has adopted the following new accounting standards issued by the Financial Accounting Standards Board (“FASB”) beginning January 1, 2016: The FASB issued Accounting Standards Update (“ASU”) 2015-17 – Income Taxes Business Combinations The FASB issued ASU 2015-06 – Earnings Per Share The FASB issued ASU 2015-05 – Intangibles – Goodwill and Other – Internal-Use Software The FASB issued ASU 2015-03 – Interest – Imputation of Interest long-term debt Other accounting guidance proposed by the FASB that may have some impact on the Unaudited Condensed Consolidated Financial Statements of the Partnership, but have not yet been adopted by the Partnership include: The FASB issued ASU 2016-15 – Statement of Cash Flows The FASB issued ASU 2016-09 – Compensation – Stock Compensation The FASB issued ASU 2016-02 – Leases The FASB issued ASU 2014-09 – Revenue from Contracts with Customers Revenue from Contracts with Customers

Note 4 - Credit Agreement (Tabl

Note 4 - Credit Agreement (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Debt [Table Text Block]	September December 30, 2016 31, 2015 (in thousands) Working Capital Facility $ 48,000 $ 52,000 Acquisition Facility 88,900 88,900 Total borrowings 136,900 140,900 Debt issuance costs 1,345 1,771 Long-term debt $ 135,555 $ 139,129

Note 7 - Equity Compensation (T

Note 7 - Equity Compensation (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Share-based Compensation, Activity [Table Text Block]	Nine Months Ended September 30, 2016 2015 Weighted Weighted Average Average Grant Grant Number Date Fair Number Date Fair of Units Value / Unit of Units Value / Unit Units at January 1 361,698 $ 14.30 158,353 $ 18.11 Units granted 336,847 6.34 222,755 10.27 Units vested and issued (34,023 ) (10.33 ) (7,467 ) (19.72 ) Units forfeited (62,951 ) (10.93 ) (19,498 ) (16.92 ) Units at September 30 601,571 10.42 354,143 13.21

Note 9 - Earnings Per Unit an23

Note 9 - Earnings Per Unit and Cash Distributions (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	Weighted Average Number of Units Outstanding Common Units Subordinated Units Total Units Three Months Ended: September 30, 2016 5,939,158 5,913,000 11,852,158 September 30, 2015 5,920,467 5,913,000 11,833,467 Nine Months Ended: September 30, 2016 5,930,718 5,913,000 11,843,718 September 30, 2015 5,917,981 5,913,000 11,830,981
Dividends Declared [Table Text Block]	Payment Date Per Unit Cash Distributions Total Cash Distributions Total Cash 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 (c) 0.406413 4,819 3,105 Total 2016 Distributions 1.625652 19,258 12,414 Total Distributions (through November 14, 2016 since IPO) $ 4.355950 $ 51,554 $ 32,994

Note 11 - Reportable Segments (

Note 11 - Reportable Segments (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	PIS IS W&ES Other Total (in thousands) Three months ended September 30, 2016 Revenue $ 75,313 $ 4,525 $ 1,968 $ - $ 81,806 Costs of services 67,579 3,558 743 - 71,880 Gross margin 7,734 967 1,225 - 9,926 General and administrative 2,920 514 462 1,160 (a) 5,056 Depreciation, amortization and accretion 608 157 449 - 1,214 Impairments - - - - - Operating income (loss) $ 4,206 $ 296 $ 314 $ (1,160 ) 3,656 Interest expense, net (1,641 ) Other, net 210 Net income before income tax expense $ 2,225 Three months ended September 30, 2015 Revenue $ 87,757 $ 5,173 $ 3,478 $ - $ 96,408 Costs of services 79,205 3,643 1,459 - 84,307 Gross margin 8,552 1,530 2,019 - 12,101 General and administrative 4,140 913 792 179 6,024 Depreciation, amortization and accretion 630 157 694 1,481 Impairments - - 5,567 - 5,567 Operating income (loss) $ 3,782 $ 460 $ (5,034 ) $ (179 ) (971 ) Interest expense, net (1,623 ) Other, net 1,043 Net loss before income tax expense $ (1,551 ) PIS IS W&ES Other Total (in thousands) Nine months ended September 30, 2016 Revenue $ 209,632 $ 11,329 $ 6,630 $ - $ 227,591 Costs of services 189,788 9,668 3,084 - 202,540 Gross margin 19,844 1,661 3,546 - 25,051 General and administrative 9,439 2,388 1,501 3,477 (a) 16,805 Depreciation, amortization and accretion 1,834 502 1,349 - 3,685 Impairments - 8,411 2,119 - 10,530 Operating income (loss) $ 8,571 $ (9,640 ) $ (1,423 ) $ (3,477 ) (5,969 ) Interest expense, net (4,878 ) Other, net 257 Net loss before income tax expense $ (10,590 ) Nine months ended September 30, 2015 Revenue $ 261,072 $ 8,651 $ 11,704 $ - $ 281,427 Costs of services 236,680 6,437 4,897 - 248,014 Gross margin 24,392 2,214 6,807 - 33,413 General and administrative 12,721 1,476 2,522 634 17,353 Depreciation, amortization and accretion 1,884 262 1,967 - 4,113 Impairments - - 5,567 - 5,567 Operating income (loss) $ 9,787 $ 476 $ (3,249 ) $ (634 ) 6,380 Interest expense, net (4,070 ) Other, net 1,106 Net income before income tax expense $ 3,416 (a) Amount includes $2.9 million of administrative charges under the omnibus agreement previously charged to the PIS and W&ES segments. Total Assets September 30, 2016 $ 123,100 $ 13,145 $ 35,096 $ 733 $ 172,074 December 31, 2015 (as adjusted) $ 130,623 $ 23,097 $ 38,418 $ (1,256 ) $ 190,882

Note 12 - Condensed Consolida25

Note 12 - Condensed Consolidating Financial Information (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Condensed Balance Sheet [Table Text Block]	Parent Guarantors Non- Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 695 $ 20,623 $ 3,585 $ - $ 24,903 Trade accounts receivable, net - 34,531 10,818 (1,880 ) 43,469 Accounts receivable - affiliates - 8,002 - (8,002 ) - Prepaid expenses and other 38 1,175 70 - 1,283 Total current assets 733 64,331 14,473 (9,882 ) 69,655 Property and equipment: Property and equipment, at cost - 19,031 3,099 - 22,130 Less: Accumulated depreciation - 6,272 885 - 7,157 Total property and equipment, net - 12,759 2,214 - 14,973 Intangible assets, net - 24,439 5,939 - 30,378 Goodwill - 53,913 3,019 - 56,932 Investment in subsidiaries 26,280 (331 ) - (25,949 ) - Notes receivable - affiliates - 14,534 - (14,534 ) - Other assets - 126 10 - 136 Total assets $ 27,013 $ 169,771 $ 25,655 $ (50,365 ) $ 172,074 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ - $ 2,271 $ 1,878 $ (1,596 ) $ 2,553 Accounts payable - affiliates 4,034 - 5,253 (8,002 ) 1,285 Accrued payroll and other - 9,404 1,331 (285 ) 10,450 Income taxes payable - 267 (3 ) - 264 Total current liabilities 4,034 11,942 8,459 (9,883 ) 14,552 Long-term debt (1,345 ) 131,400 5,500 - 135,555 Notes payable - affiliates - - 14,534 (14,534 ) - Deferred tax liabilities - 13 336 - 349 Asset retirement obligations - 139 - - 139 Total liabilities 2,689 143,494 28,829 (24,417 ) 150,595 Commitments and contingencies - Note 10 Owners' equity: Total partners' capital 19,664 21,617 (3,174 ) (21,288 ) 16,819 Non-controlling interests 4,660 4,660 - (4,660 ) 4,660 Total owners' equity 24,324 26,277 (3,174 ) (25,948 ) 21,479 Total liabilities and owners' equity $ 27,013 $ 169,771 $ 25,655 $ (50,365 ) $ 172,074 Parent Guarantors Non- Guarantors Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 378 $ 19,570 $ 4,202 $ - $ 24,150 Trade accounts receivable, net - 40,029 8,289 (53 ) 48,265 Accounts receivable - affiliates - 5,601 - (5,601 ) - Prepaid expenses and other - 2,078 286 (35 ) 2,329 Total current assets 378 67,278 12,777 (5,689 ) 74,744 Property and equipment: Property and equipment, at cost - 20,790 2,916 - 23,706 Less: Accumulated depreciation - 4,941 428 - 5,369 Total property and equipment, net - 15,849 2,488 - 18,337 Intangible assets, net - 26,135 6,351 - 32,486 Goodwill - 53,914 11,359 - 65,273 Investment in subsidiaries 42,034 10,465 - (52,499 ) - Notes receivable - affiliates - 13,527 - (13,527 ) - Other assets - 32 10 - 42 Total assets $ 42,412 $ 187,200 $ 32,985 $ (71,715 ) $ 190,882 LIABILITIES AND OWNERS' EQUITY Current liabilities: Accounts payable $ 6 $ 467 $ 1,732 $ - $ 2,205 Accounts payable - affiliates 1,237 912 4,042 (5,278 ) 913 Accrued payroll and other - 6,855 293 (53 ) 7,095 Income taxes payable - 385 - (35 ) 350 Total current liabilities 1,243 8,619 6,067 (5,366 ) 10,563 Long-term debt (1,771 ) 135,400 5,500 - 139,129 Notes payable - affiliates - - 13,850 (13,850 ) - Deferred tax liabilities - 43 328 - 371 Asset retirement obligations - 117 - - 117 Total liabilities (528 ) 144,179 25,745 (19,216 ) 150,180 Commitments and contingencies Owners' equity: Total partners' capital 32,967 33,048 7,240 (42,526 ) 30,729 Non-controlling interests 9,973 9,973 - (9,973 ) 9,973 Total owners' equity 42,940 43,021 7,240 (52,499 ) 40,702 Total liabilities and owners' equity $ 42,412 $ 187,200 $ 32,985 $ (71,715 ) $ 190,882
Condensed Income Statement [Table Text Block]	Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ - $ 67,408 $ 18,540 $ (4,142 ) $ 81,806 Costs of services - 59,156 16,866 (4,142 ) 71,880 Gross margin - 8,252 1,674 - 9,926 Operating costs and expenses: General and administrative 1,161 2,905 990 - 5,056 Depreciation, amortization and accretion - 1,029 185 - 1,214 Impairments - - - - - Operating (loss) (1,161 ) 4,318 499 - 3,656 Other income (expense): Equity earnings (loss) in subsidiaries 3,205 165 - (3,370 ) - Interest expense, net (224 ) (1,226 ) (191 ) - (1,641 ) Other, net - 205 5 - 210 Net income (loss) before income tax expense 1,820 3,462 313 (3,370 ) 2,225 Income tax expense - 176 51 - 227 Net income (loss) 1,820 3,286 262 (3,370 ) 1,998 Net income attributable to non-controlling interests - 81 - - 81 Net income (loss) attributable to controlling interests 1,820 3,205 262 (3,370 ) 1,917 Net (loss) attributable to general partner (1,431 ) - - - (1,431 ) Net income (loss) attributable to limited partners $ 3,251 $ 3,205 $ 262 $ (3,370 ) $ 3,348 Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ - $ 84,609 $ 16,352 $ (4,553 ) $ 96,408 Costs of services - 74,544 14,316 (4,553 ) 84,307 Gross margin - 10,065 2,036 - 12,101 Operating costs and expense: General and administrative 179 4,454 1,391 - 6,024 Depreciation, amortization and accretion - 1,282 199 - 1,481 Impairments - 5,567 - - 5,567 Operating income (loss) (179 ) (1,238 ) 446 - (971 ) Other income (expense): Equity earnings in subsidiaries (1,277 ) 342 - 935 - Interest expense, net (214 ) (1,200 ) (209 ) - (1,623 ) Other, net - 1,038 5 - 1,043 Net income (loss) before income tax expense (1,670 ) (1,058 ) 242 935 (1,551 ) Income tax expense - 50 39 - 89 Net income (loss) (1,670 ) (1,108 ) 203 935 (1,640 ) Net income attributable to non-controlling interests - 169 - - 169 Net income (loss) attributable to partners / controlling interests $ (1,670 ) $ (1,277 ) $ 203 $ 935 $ (1,809 ) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ - $ 193,605 $ 44,734 $ (10,748 ) $ 227,591 Costs of services - 171,844 41,444 (10,748 ) 202,540 Gross margin - 21,761 3,290 - 25,051 Operating costs and expense: General and administrative 3,478 9,601 3,726 - 16,805 Depreciation, amortization and accretion - 3,099 586 - 3,685 Impairments - 2,119 8,411 - 10,530 Operating (loss) (3,478 ) 6,942 (9,433 ) - (5,969 ) Other income (expense): Equity earnings (loss) in subsidiaries (1,889 ) (9,999 ) - 11,888 - Interest expense, net (664 ) (3,607 ) (607 ) - (4,878 ) Other, net - 243 14 - 257 Net income (loss) before income tax expense (6,031 ) (6,421 ) (10,026 ) 11,888 (10,590 ) Income tax expense - 366 23 - 389 Net income (loss) (6,031 ) (6,787 ) (10,049 ) 11,888 (10,979 ) Net (loss) attributable to non-controlling interests - (4,898 ) - - (4,898 ) Net income (loss) attributable to controlling interests (6,031 ) (1,889 ) (10,049 ) 11,888 (6,081 ) Net (loss) attributable to general partner (5,366 ) - - - (5,366 ) Net income (loss) attributable to limited partners $ (665 ) $ (1,889 ) $ (10,049 ) $ 11,888 $ (715 ) Parent Guarantors Non- Guarantors Eliminations Consolidated Revenues $ - $ 251,876 $ 37,841 $ (8,290 ) $ 281,427 Costs of services - 222,326 33,978 (8,290 ) 248,014 Gross margin - 29,550 3,863 - 33,413 Operating costs and expense: General and administrative 634 13,867 2,852 - 17,353 Depreciation, amortization and accretion - 3,718 395 - 4,113 Impairments - 5,567 - - 5,567 Operating income (loss) (634 ) 6,398 616 - 6,380 Other income (expense): Equity earnings in subsidiaries 4,463 317 - (4,780 ) - Interest expense, net (688 ) (2,946 ) (436 ) - (4,070 ) Other, net - 1,091 15 - 1,106 Net income (loss) before income tax expense 3,141 4,860 195 (4,780 ) 3,416 Income tax expense - 308 63 - 371 Net income (loss) 3,141 4,552 132 (4,780 ) 3,045 Net income attributable to non-controlling interests 143 89 - 27 259 Net income (loss) attributable to partners / controlling interests $ 2,998 $ 4,463 $ 132 $ (4,807 ) $ 2,786
Condensed Statement of Comprehensive Income [Table Text Block]	Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ 1,820 $ 3,286 $ 262 $ (3,370 ) $ 1,998 Other comprehensive income - - Foreign currency translation - (109 ) 38 - (71 ) - Comprehensive income (loss) $ 1,820 $ 3,177 $ 300 $ (3,370 ) $ 1,927 Comprehensive income attributable to non-controlling interests - 81 - - 81 Comprehensive (loss) attributable to general partner (1,431 ) - - - (1,431 ) Comprehensive income (loss) attributable to controlling interests $ 3,251 $ 3,096 $ 300 $ (3,370 ) $ 3,277 Parent Guarantors Non- Eliminations Consolidated Net income (loss) $ (1,670 ) $ (1,108 ) $ 203 $ 935 $ (1,640 ) Other comprehensive income - - Foreign currency translation - (207 ) (447 ) - (654 ) - Comprehensive income (loss) $ (1,670 ) $ (1,315 ) $ (244 ) $ 935 $ (2,294 ) Comprehensive (loss) attributable to non-controlling interests - 169 - - 169 Comprehensive income (loss) attributable to controlling interests $ (1,670 ) $ (1,484 ) $ (244 ) $ 935 $ (2,463 ) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ (6,031 ) $ (6,787 ) $ (10,049 ) $ 11,888 $ (10,979 ) Other comprehensive income - - Foreign currency translation - 82 433 - 515 - Comprehensive income (loss) $ (6,031 ) $ (6,705 ) $ (9,616 ) $ 11,888 $ (10,464 ) Comprehensive (loss) attributable to non-controlling interests - (4,898 ) - - (4,898 ) Comprehensive (loss) attributable to general partner (5,366 ) - - - (5,366 ) Comprehensive income (loss) attributable to controlling interests $ (665 ) $ (1,807 ) $ (9,616 ) $ 11,888 $ (200 ) Parent Guarantors Non- Guarantors Eliminations Consolidated Net income (loss) $ 3,141 $ 4,552 $ 132 $ (4,780 ) $ 3,045 Other comprehensive income - - Foreign currency translation - (464 ) (938 ) - (1,402 ) - Comprehensive income (loss) $ 3,141 $ 4,088 $ (806 ) $ (4,780 ) $ 1,643 Comprehensive (loss) attributable to non-controlling interests 143 89 - (430 ) (198 ) Comprehensive income (loss) attributable to controlling interests $ 2,998 $ 3,999 $ (806 ) $ (4,350 ) $ 1,841
Condensed Cash Flow Statement [Table Text Block]	Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ (6,031 ) $ (6,787 ) $ (10,049 ) $ 11,888 $ (10,979 ) Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 3,379 975 - 4,354 Impairments - 2,119 8,411 - 10,530 Gain (loss) on asset disposal - - (2 ) - (2 ) Interest expense from debt issuance cost amortization 426 - - - 426 Equity-based compensation expense 829 - - - 829 Equity in earnings of investee - (234 ) - - (234 ) Distributions from investee - 138 - - 138 Equity earnings in subsidiaries 1,889 9,999 - (11,888 ) - Deferred tax benefit, net - (30 ) (9 ) - (39 ) Non-cash allocated expenses 2,866 - - - 2,866 Changes in assets and liabilities: Trade accounts receivable - 5,498 (2,326 ) 1,827 4,999 Receivables from affiliates - (2,401 ) - 2,401 - Prepaid expenses and other (36 ) (101 ) 217 973 1,053 Accounts payable and accrued payroll and other 2,791 3,435 2,812 (5,236 ) 3,802 Income taxes payable - (118 ) (1 ) 35 (84 ) Net cash provided by (used in) operating activities 2,734 14,897 28 - 17,659 Investing activities: Proceeds from fixed asset disposals - - 3 - 3 Purchases of property and equipment - (687 ) (245 ) - (932 ) Net cash used in investing activities - (687 ) (242 ) - (929 ) Financing activities: Repayments of long-term debt - (4,000 ) - - (4,000 ) Taxes paid related to net share settlement of equity-based compensation (100 ) - - - (100 ) Contributions from general partner 2,500 - - - 2,500 Distributions from subsidiaries 9,622 (9,239 ) (383 ) - - Distributions to limited partners (14,439 ) - - - (14,439 ) Distributions to non-controlling members - - (415 ) - (415 ) Net cash provided by (used in) financing activities (2,417 ) (13,239 ) (798 ) - (16,454 ) Effects of exchange rates on cash - 82 395 - 477 Net increase (decrease) in cash and cash equivalents 317 1,053 (617 ) - 753 Cash and cash equivalents, beginning of period 378 19,570 4,202 - 24,150 Cash and cash equivalents, end of period $ 695 $ 20,623 $ 3,585 $ - $ 24,903 Non-cash items: Accrued capital expenditures $ - 12 $ 64 $ - $ 76 Parent Guarantors Non- Guarantors Eliminations Consolidated Operating activities: Net income (loss) $ 3,141 $ 4,552 $ 132 $ (4,780 ) $ 3,045 Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation, amortization and accretion - 3,909 584 - 4,493 Impairments - 5,567 - - 5,567 Loss on asset disposals - - (1 ) - (1 ) Interest expense from debt issuance cost amortization 408 - - - 408 Equity-based compensation expense 828 - - - 828 Equity in earnings of investee - (81 ) - - (81 ) Distributions from investee - 50 - - 50 Equity earnings in subsidiaries (4,463 ) (317 ) - 4,780 - Deferred tax benefit, net - 13 (71 ) - (58 ) Non-cash allocated expenses 183 - - - 183 Changes in assets and liabilities: Trade accounts receivable - 1,801 (1,658 ) 626 769 Receivables from affiliates 22 4,280 - (4,302 ) - Prepaid expenses and other - (330 ) (186 ) 38 (478 ) Accounts payable and accrued payroll and other 313 7,710 (3,065 ) 3,677 8,635 Income taxes payable - (89 ) (39 ) (39 ) (167 ) Net cash provided by (used in) operating activities 432 27,065 (4,304 ) - 23,193 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 - (1,570 ) (81 ) - (1,651 ) Net cash (used in) investing activities - (64,592 ) (81 ) - (64,673 ) 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 13,079 (13,079 ) - - - Distributions to limited partners (14,423 ) - - - (14,423 ) Distributions to non-controlling members - (1,567 ) - - (1,567 ) Net cash provided by (used in) financing activities (1,344 ) 43,154 5,500 - 47,310 Effects of exchange rates on cash - (463 ) (447 ) - (910 ) Net increase (decrease) in cash and cash equivalents (912 ) 5,164 668 - 4,920 Cash and cash equivalents, beginning of period 982 16,598 3,177 - 20,757 Cash and cash equivalents, end of period $ 70 $ 21,762 $ 3,845 $ - $ 25,677 Non-cash items: Accrued capital expenditures $ - - $ - $ - $ -

Note 1 - Organization and Ope26

Note 1 - Organization and Operations (Details Textual) - shares	Jan. 15, 2014	Sep. 30, 2016	Sep. 30, 2015	May 01, 2015
IPO [Member]
Partners' Capital Account, Units, Sold in Public Offering	4,312,500
Subordinated Units [Member]
Percentage of Partnerships Outstanding Units Held By Affiliates	100.00%
Brown Integrity, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired			51.00%	51.00%
North Dakota [Member]
Number of Commercial Saltwater Disposal Facilities		8
Texas [Member]
Number of Commercial Saltwater Disposal Facilities		2
Member Interest as Percentage in Managed Wells		25.00%

Note 2 - Basis of Presentatio27

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Integrity Services [Member]
Goodwill, Impairment Loss		$ 8,400,000	$ 0	$ 8,400,000	$ 0
Water and Environmental Services [Member]
Impairment of Long-Lived Assets Held-for-use		$ 2,100,000	5,600,000	$ 2,100,000	5,600,000
Minimum Percentage of Gross Income Required from Certain Qualifying Sources				90.00%
Impairment of Intangible Assets, Finite-lived	$ 0		$ 0	$ 0	$ 0

Note 3 - Acquisitions (Details

Note 3 - Acquisitions (Details Textual) - USD ($) $ in Thousands	May 01, 2015	Feb. 01, 2015	Sep. 30, 2016	Sep. 30, 2015
Brown Integrity, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%			51.00%
Payments to Acquire Businesses, Net of Cash Acquired	$ 10,400			$ 10,436
Business Acquisition, Percentage of Remaining Voting Interests To Be Acquired	49.00%
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired		49.90%		49.90%
Payments to Acquire Businesses, Net of Cash Acquired				$ 52,588
Business Combination, Consideration Transferred		$ 52,600

Note 4 - Credit Agreement (Deta

Note 4 - Credit Agreement (Details Textual) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Working Capital Revolving Credit Facility [Member]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	$ 75		$ 75
Acquisition Revolving Credit Facility [Member]
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	$ 125		$ 125
Base Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate			1.25%
Base Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate			2.75%
London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate			2.25%
London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate			3.75%
Minimum [Member]
Debt Instrument, Interest Rate, Effective Percentage	3.54%	2.68%	3.54%	2.68%
Maximum [Member]
Debt Instrument, Interest Rate, Effective Percentage	4.28%	4.09%	4.28%	4.09%
Line of Credit Facility, Maximum Borrowing Capacity	$ 200		$ 200
Line of Credit Facility Additional Borrowings	125		$ 125
Line of Credit Facility, Commitment Fee Percentage			0.50%
Interest Paid, Net	$ 1.6	$ 1.5	$ 4.3	$ 3.3
Debt Covenant Total Adjusted Leverage Ratio Maximum			4
Debt Covenant Interest Coverage Ratio Minimum			3
Total Adjusted Leverage Ratio	3.43		3.43
Interest Coverage Ratio	3.7		3.7
Percentage of Cash on Hand of Borrowing Base			100.00%
Line of Credit Facility Minimum Extended Available Borrowing Capacity	$ 5		$ 5
Amount Borrowing Base Must Exceed Outstanding Balance of Working Capital Revolving Credit Facility	$ 5		$ 5

Note 4 - Credit Agreement - Out

Note 4 - Credit Agreement - Outstanding Borrowings (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Senior Secured Working Capital Revolving Credit Facility [Member]
Line of credit, outstanding	$ 48,000	$ 52,000
Acquisition Revolving Credit Facility [Member]
Line of credit, outstanding	88,900	88,900
Line of credit, outstanding	136,900	140,900
Debt issuance costs	1,345	1,771
Long-term debt	$ 135,555	$ 139,129

Note 5 - Impairments (Details T

Note 5 - Impairments (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Mar. 31, 2016	Mar. 30, 2016	Dec. 31, 2015
Integrity Services [Member] | Income Approach Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Goodwill [Member] | Minimum [Member]
Fair Value Inputs, Long-term Revenue Growth Rate	2.00%
Integrity Services [Member] | Income Approach Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Goodwill [Member] | Maximum [Member]
Fair Value Inputs, Long-term Revenue Growth Rate	5.00%
Integrity Services [Member] | Income Approach Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Goodwill [Member]
Fair Value Inputs, Discount Rate	17.50%
Integrity Services [Member]
Goodwill, Impairment Loss	$ 8,400,000	$ 0	$ 8,400,000	$ 0
Goodwill	$ 1,600,000					$ 10,000,000
Water and Environmental Services [Member] | Income Approach Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Property, Plant and Equipment [Member]
Fair Value Inputs, Discount Rate	15.50%
Water and Environmental Services [Member]
Impairment of Long-Lived Assets Held-for-use	$ 2,100,000	$ 5,600,000	2,100,000	$ 5,600,000
Property, Plant and Equipment, Net			600,000		$ 2,700,000
Goodwill			56,932,000				$ 65,273,000
Property, Plant and Equipment, Net			$ 14,973,000				$ 18,337,000

Note 6 - Income Taxes (Details

Note 6 - Income Taxes (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%	35.00%	35.00%

Note 7 - Equity Compensation (D

Note 7 - Equity Compensation (Details Textual) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Subordinated Units [Member] | Maximum [Member]
Allocated Share-based Compensation Expense	$ 0.1	$ 0.1
Subordinated Units [Member] | Predecessor Long Term Incentive Plan [Member]
Number of Units Converted	44,451
Maximum [Member] | Long Term Incentive Plan [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Minimum [Member] | Long Term Incentive Plan [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year 180 days
Long Term Incentive Plan [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Long Term Incentive Plan [Member] | Employees [Member] | Five Year Awards [Member] | Vesting at the End of the Third Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Long Term Incentive Plan [Member] | Employees [Member] | Five Year Awards [Member] | Vesting at the End of the Fourth Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Long Term Incentive Plan [Member] | Employees [Member] | Five Year Awards [Member] | Vesting at the End of the Fifth Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.33%
Long Term Incentive Plan [Member] | Employees [Member] | Eighteen Month Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	100.00%
Long Term Incentive Plan [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Long Term Incentive Plan [Member]
Allocated Share-based Compensation Expense	$ 0.7	$ 0.8
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	1,182,600
Number of Units Exchanged	44,250

Note 7 - Equity Compensation -

Note 7 - Equity Compensation - Grants and Forfeitures of Units under the LTIP (Details) - Long Term Incentive Plan [Member] - $ / shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Units at January 1 (in shares)	361,698	158,353
Units at January 1 (in dollars per share)	$ 14.30	$ 18.11
Units granted (in shares)	336,847	222,755
Units granted (in dollars per share)	$ 6.34	$ 10.27
Units vested and issued (in shares)	(34,023)	(7,467)
Units vested and issued (in dollars per share)	$ (10.33)	$ (19.72)
Units forfeited (in shares)	(62,951)	(19,498)
Units forfeited (in dollars per share)	$ (10.93)	$ (16.92)
Units at September 30 (in shares)	601,571	354,143
Units at September 30 (in dollars per share)	$ 10.42	$ 13.21

Note 8 - Related-party Transa35

Note 8 - Related-party Transactions (Details Textual) - USD ($)	Jun. 01, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Feb. 28, 2015
Cypress Energy Services LLC [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage	49.00%	100.00%		100.00%
Business Combination, Consideration Transferred	$ 1
Omnibus Agreement [Member] | General Partner [Member]
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party		$ 900,000		$ 2,900,000	$ 200,000
Related Party Transaction, Expenses from Transactions with Related Party		500,000		2,500,000
Omnibus Agreement [Member]
Pro-Rated Quarterly Administrative Fee							$ 1,000,000
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party		0	$ 1,000,000	0	3,000,000
Related Party Transaction, Expenses from Transactions with Related Party		1,400,000		5,400,000	200,000
Creek Energy Services, LLC [Member]
Revenue from Related Parties			200,000	100,000	1,000,000
Accounts Receivable, Related Parties, Current						$ 100,000
SBG Pipeline SW 3903 LLC [Member]
Revenue from Related Parties					500,000
Cypress Energy Management Bakken Operations LLC [Member] | SBG Energy Services LLC [Member]
Ownership Percentage in Subsidiary By Third Party						49.00%
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%
Labor and Related Expense					1,200,000
Alati Arnegard LLC [Member]
Accounts Receivable, Related Parties, Current		100,000		$ 100,000		$ 100,000
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest				25.00%
Management Fees Revenue		$ 100,000	$ 200,000	$ 400,000	$ 500,000
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest				64.40%

Note 9 - Earnings Per Unit an36

Note 9 - Earnings Per Unit and Cash Distributions (Details Textual) - USD ($) $ / shares in Units, $ in Millions	Feb. 01, 2015	Mar. 31, 2016	Sep. 30, 2016	Sep. 30, 2015
Brown Integrity, LLC [Member]
Cash Distributions made By Subsidiary to Non-Controlling Interests		$ 0.4
TIR Entities [Member]
Cash Distributions made By Subsidiary to Non-Controlling Interests	$ 1.6
TIR Entities [Member]
Business Acquisition, Percentage of Voting Interests Acquired	49.90%			49.90%
Incentive Distribution, Quarterly Distribution, Per Unit			$ 0.3875
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest			64.40%

Note 9 - Earnings Per Unit an37

Note 9 - Earnings Per Unit and Cash Distributions - Weighted Average Number of Units Outstanding (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Common Units [Member]
Number of Units Outstanding (in shares)	5,939,158	5,920,467	5,930,718	5,917,981
Subordinated Units [Member]
Number of Units Outstanding (in shares)	5,913,000	5,913,000	5,913,000	5,913,000
Number of Units Outstanding (in shares)	11,852,158	11,833,467	11,843,718	11,830,981

Note 9 - Earnings Per Unit an38

Note 9 - Earnings Per Unit and Cash Distributions - Cash Distributions Declared and Paid (Details) - USD ($) $ / shares in Units, $ in Thousands		Nov. 14, 2016	[2]	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	[3]	Nov. 14, 2016	Nov. 13, 2015	Dec. 31, 2014	Nov. 14, 2016
Affiliated Entity [Member] | Scenario, Forecast [Member]
Total Cash Distributions to Affiliates	[1]	$ 3,105													$ 12,414			$ 32,994
Affiliated Entity [Member]
Total Cash Distributions to Affiliates	[1]			$ 3,103	$ 3,099	$ 3,107	$ 3,092	$ 3,087	$ 3,053	$ 3,052	$ 3,052	$ 2,980	$ 2,264			$ 12,284	$ 8,296
Scenario, Forecast [Member]
Per Unit Cash Distributions (in dollars per share)		$ 0.406413													$ 1.625652			$ 4.35595
Total Cash Distributions		$ 4,819													$ 19,258			$ 51,554
Per Unit Cash Distributions (in dollars per share)				$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.406413	$ 0.396844	$ 0.301389			$ 1.625652	$ 1.104646
Total Cash Distributions				$ 4,817	$ 4,812	$ 4,810	$ 4,809	$ 4,809	$ 4,808	$ 4,806	$ 4,806	$ 4,693	$ 3,565			$ 19,232	$ 13,064
[1]	Approximately 64.4% of the Partnership's outstanding units at September 30, 2016 are held by affiliates.
[2]	Third quarter 2016 distribution was declared and will be paid in the fourth quarter of 2016.
[3]	Distribution was pro-rated from the date of our IPO through March 31, 2014.

Note 10 - Commitments and Con39

Note 10 - Commitments and Contingencies (Details Textual)	1 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)	May 31, 2015
Performance Obligation Collateral [Member]
Security Deposit		$ 500,000		$ 500,000
Employment Contract Commitments [Member] | Minimum [Member]
Term Of Employment Agreements		2 years
Employment Contract Commitments [Member] | Maximum [Member]
Term Of Employment Agreements		5 years
Employment Contract Commitments [Member]
Loss Contingency, Estimate of Possible Loss		$ 1,100,000		1,400,000
Compliance Audit Contingencies [Member]
Loss Contingency, Estimate of Possible Loss				$ 100,000
Non-owned SWD Facilities [Member]
Management Fees Revenue		$ 0	$ 300,000
Cypress Energy Services LLC [Member] | CES LLC Sep 11, 2015 Civil Action [Member]
Loss Contingency, Number of Plaintiffs	2
Termination of Management Contracts, Number of Customers					2

Note 11 - Reportable Segments40

Note 11 - Reportable Segments (Details Textual) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Water and Environmental Services [Member] | Operating Segments [Member]
Number of Operating Entities Under Reportable Segment			10
Water and Environmental Services [Member]
Number of Facilities, Equity Owned			1
General and Administrative Expense	$ 462	$ 792	$ 1,501	$ 2,522
Corporate, Non-Segment [Member]
General and Administrative Expense	900		$ 2,900
Number of Reportable Segments			3
General and Administrative Expense	$ 5,056	$ 6,024	$ 16,805	$ 17,353

Note 11 - Reportable Segments -

Note 11 - Reportable Segments - Reconciliation of Total Segment Operating Income to Net Income before Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2016		Sep. 30, 2015	Jun. 30, 2016	Sep. 30, 2016		Sep. 30, 2015	Dec. 31, 2015
Pipeline Inspection [Member]
Revenues	$ 75,313		$ 87,757		$ 209,632		$ 261,072
Costs of services	67,579		79,205		189,788		236,680
Gross margin	7,734		8,552		19,844		24,392
General and administrative	2,920		4,140		9,439		12,721
Depreciation, amortization and accretion	608		630		1,834		1,884
Impairments
Operating (loss)	4,206		3,782		8,571		9,787
Interest expense, net
Other, net
Net income (loss) before income tax expense
Total assets	123,100				123,100			$ 130,623
Integrity Services [Member]
Revenues	4,525		5,173		11,329		8,651
Costs of services	3,558		3,643		9,668		6,437
Gross margin	967		1,530		1,661		2,214
General and administrative	514		913		2,388		1,476
Depreciation, amortization and accretion	157		157		502		262
Impairments					8,411
Operating (loss)	296		460		(9,640)		476
Interest expense, net
Other, net
Net income (loss) before income tax expense
Total assets	13,145				13,145			23,097
Water and Environmental Services [Member]
Revenues	1,968		3,478		6,630		11,704
Costs of services	743		1,459		3,084		4,897
Gross margin	1,225		2,019		3,546		6,807
General and administrative	462		792		1,501		2,522
Depreciation, amortization and accretion	449		694		1,349		1,967
Impairments			5,567		2,119		5,567
Operating (loss)	314		(5,034)		(1,423)		(3,249)
Interest expense, net
Other, net
Net income (loss) before income tax expense
Total assets	35,096				35,096			38,418
Other Segments [Member]
Revenues
Costs of services
Gross margin
General and administrative	1,160	[1]	179		3,477	[1]	634
Depreciation, amortization and accretion
Impairments
Operating (loss)	(1,160)		(179)		(3,477)		(634)
Interest expense, net
Other, net
Net income (loss) before income tax expense
Total assets	733				733			(1,256)
Revenues	81,806		96,408		227,591		281,427
Costs of services	71,880		84,307		202,540		248,014
Gross margin	9,926		12,101		25,051		33,413
General and administrative	5,056		6,024		16,805		17,353
Depreciation, amortization and accretion	1,214		1,481		3,685		4,113
Impairments			5,567		10,530		5,567
Operating (loss)	3,656		(971)		(5,969)		6,380
Interest expense, net	(1,641)		(1,623)		(4,878)		(4,070)
Other, net	210		1,043		257		1,106
Net income (loss) before income tax expense	2,225		$ (1,551)		(10,590)		$ 3,416
Total assets	$ 172,074				$ 172,074			$ 190,882
[1]	Amount includes $2.9 million of administrative charges under the omnibus agreement previously charged to the PIS and W&ES segments

Note 12 - Condensed Consolida42

Note 12 - Condensed Consolidating Financial Information (Details Textual) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Reduction of Guarantor's Notes Receivable - Affiliates (CAD to USD) [Member] | December 31, 2015 [Member]
Prior Period Reclassification Adjustment	$ 1
Reduction of Guarantor's Comprehensive Income (CAD to USD) [Member] | Three Month Period Ended September 30, 2015 [Member]
Prior Period Reclassification Adjustment		$ 0.2
Reduction of Guarantor's Comprehensive Income (CAD to USD) [Member] | Nine Month Period Ended September 30, 2015 [Member]
Prior Period Reclassification Adjustment		$ 0.5

Note 12 - Condensed Consolida43

Note 12 - Condensed Consolidating Financial Information - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Parent Company [Member] | Reportable Legal Entities [Member]
Cash and cash equivalents	$ 695	$ 378	$ 70	$ 982
Trade accounts receivable, net
Accounts receivable - affiliates
Prepaid expenses and other	38
Total current assets	733	378
Property and equipment, at cost
Less: Accumulated depreciation
Total property and equipment, net
Intangible assets, net
Goodwill
Investment in subsidiaries	26,280	42,034
Notes receivable - affiliates
Other assets
Total assets	27,013	42,412
Accounts payable		6
Accounts payable - affiliates	4,034	1,237
Accrued payroll and other
Income taxes payable
Total current liabilities	4,034	1,243
Long-term debt	(1,345)	(1,771)
Notes payable - affiliates
Deferred tax liabilities
Asset retirement obligations
Total liabilities	2,689	(528)
Total partners' capital	19,664	32,967
Non-controlling interests	4,660	9,973
Total owners' equity	24,324	42,940
Total liabilities and owners' equity	27,013	42,412
Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Cash and cash equivalents	20,623	19,570	21,762	16,598
Trade accounts receivable, net	34,531	40,029
Accounts receivable - affiliates	8,002	5,601
Prepaid expenses and other	1,175	2,078
Total current assets	64,331	67,278
Property and equipment, at cost	19,031	20,790
Less: Accumulated depreciation	6,272	4,941
Total property and equipment, net	12,759	15,849
Intangible assets, net	24,439	26,135
Goodwill	53,913	53,914
Investment in subsidiaries	(331)	10,465
Notes receivable - affiliates	14,534	13,527
Other assets	126	32
Total assets	169,771	187,200
Accounts payable	2,271	467
Accounts payable - affiliates		912
Accrued payroll and other	9,404	6,855
Income taxes payable	267	385
Total current liabilities	11,942	8,619
Long-term debt	131,400	135,400
Notes payable - affiliates
Deferred tax liabilities	13	43
Asset retirement obligations	139	117
Total liabilities	143,494	144,179
Total partners' capital	21,617	33,048
Non-controlling interests	4,660	9,973
Total owners' equity	26,277	43,021
Total liabilities and owners' equity	169,771	187,200
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Cash and cash equivalents	3,585	4,202	3,845	3,177
Trade accounts receivable, net	10,818	8,289
Accounts receivable - affiliates
Prepaid expenses and other	70	286
Total current assets	14,473	12,777
Property and equipment, at cost	3,099	2,916
Less: Accumulated depreciation	885	428
Total property and equipment, net	2,214	2,488
Intangible assets, net	5,939	6,351
Goodwill	3,019	11,359
Investment in subsidiaries
Notes receivable - affiliates
Other assets	10	10
Total assets	25,655	32,985
Accounts payable	1,878	1,732
Accounts payable - affiliates	5,253	4,042
Accrued payroll and other	1,331	293
Income taxes payable	(3)
Total current liabilities	8,459	6,067
Long-term debt	5,500	5,500
Notes payable - affiliates	14,534	13,850
Deferred tax liabilities	336	328
Asset retirement obligations
Total liabilities	28,829	25,745
Total partners' capital	(3,174)	7,240
Non-controlling interests
Total owners' equity	(3,174)	7,240
Total liabilities and owners' equity	25,655	32,985
Consolidation, Eliminations [Member]
Cash and cash equivalents
Trade accounts receivable, net	(1,880)	(53)
Accounts receivable - affiliates	(8,002)	(5,601)
Prepaid expenses and other		(35)
Total current assets	(9,882)	(5,689)
Property and equipment, at cost
Less: Accumulated depreciation
Total property and equipment, net
Intangible assets, net
Goodwill
Investment in subsidiaries	(25,949)	(52,499)
Notes receivable - affiliates	(14,534)	(13,527)
Other assets
Total assets	(50,365)	(71,715)
Accounts payable	(1,596)
Accounts payable - affiliates	(8,002)	(5,278)
Accrued payroll and other	(285)	(53)
Income taxes payable		(35)
Total current liabilities	(9,883)	(5,366)
Long-term debt
Notes payable - affiliates	(14,534)	(13,850)
Deferred tax liabilities
Asset retirement obligations
Total liabilities	(24,417)	(19,216)
Total partners' capital	(21,288)	(42,526)
Non-controlling interests	(4,660)	(9,973)
Total owners' equity	(25,948)	(52,499)
Total liabilities and owners' equity	(50,365)	(71,715)
Cash and cash equivalents	24,903	24,150	$ 25,677	$ 20,757
Trade accounts receivable, net	43,469	48,265
Accounts receivable - affiliates
Prepaid expenses and other	1,283	2,329
Total current assets	69,655	74,744
Property and equipment, at cost	22,130	23,706
Less: Accumulated depreciation	7,157	5,369
Total property and equipment, net	14,973	18,337
Intangible assets, net	30,378	32,486
Goodwill	56,932	65,273
Investment in subsidiaries
Notes receivable - affiliates
Other assets	136	42
Total assets	172,074	190,882
Accounts payable	2,553	2,205
Accounts payable - affiliates	1,285	913
Accrued payroll and other	10,450	7,095
Income taxes payable	264	350
Total current liabilities	14,552	10,563
Long-term debt	135,555	139,129
Notes payable - affiliates
Deferred tax liabilities	349	371
Asset retirement obligations	139	117
Total liabilities	150,595	150,180
Commitments and contingencies - Note 10
Total partners' capital	16,819	30,729
Non-controlling interests	4,660	9,973
Total owners' equity	21,479	40,702
Total liabilities and owners' equity	$ 172,074	$ 190,882

Note 12 - Condensed Consolida44

Note 12 - Condensed Consolidating Financial Information - Condensed Consolidating Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Reportable Legal Entities [Member] | Parent Company [Member]
Revenues
Costs of services
Gross margin
General and administrative	1,161	179	3,478	634
Depreciation, amortization and accretion
Impairments
Operating (loss)	(1,161)	(179)	(3,478)	(634)
Equity earnings (loss) in subsidiaries	3,205	(1,277)	(1,889)	4,463
Interest expense, net	(224)	(214)	(664)	(688)
Other, net
Net income (loss) before income tax expense	1,820	(1,670)	(6,031)	3,141
Income tax expense
Net income (loss)	1,820	(1,670)	(6,031)	3,141
Net income attributable to non-controlling interests				143
Net income (loss) attributable to controlling interests	1,820	(1,670)	(6,031)	2,998
Net (loss) attributable to general partner	(1,431)		(5,366)
Net income (loss) attributable to limited partners	3,251		(665)
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Revenues	67,408	84,609	193,605	251,876
Costs of services	59,156	74,544	171,844	222,326
Gross margin	8,252	10,065	21,761	29,550
General and administrative	2,905	4,454	9,601	13,867
Depreciation, amortization and accretion	1,029	1,282	3,099	3,718
Impairments		5,567	2,119	5,567
Operating (loss)	4,318	(1,238)	6,942	6,398
Equity earnings (loss) in subsidiaries	165	342	(9,999)	317
Interest expense, net	(1,226)	(1,200)	(3,607)	(2,946)
Other, net	205	1,038	243	1,091
Net income (loss) before income tax expense	3,462	(1,058)	(6,421)	4,860
Income tax expense	176	50	366	308
Net income (loss)	3,286	(1,108)	(6,787)	4,552
Net income attributable to non-controlling interests	81	169	(4,898)	89
Net income (loss) attributable to controlling interests	3,205	(1,277)	(1,889)	4,463
Net (loss) attributable to general partner
Net income (loss) attributable to limited partners	3,205		(1,889)
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Revenues	18,540	16,352	44,734	37,841
Costs of services	16,866	14,316	41,444	33,978
Gross margin	1,674	2,036	3,290	3,863
General and administrative	990	1,391	3,726	2,852
Depreciation, amortization and accretion	185	199	586	395
Impairments			8,411
Operating (loss)	499	446	(9,433)	616
Equity earnings (loss) in subsidiaries
Interest expense, net	(191)	(209)	(607)	(436)
Other, net	5	5	14	15
Net income (loss) before income tax expense	313	242	(10,026)	195
Income tax expense	51	39	23	63
Net income (loss)	262	203	(10,049)	132
Net income attributable to non-controlling interests
Net income (loss) attributable to controlling interests	262	203	(10,049)	132
Net (loss) attributable to general partner
Net income (loss) attributable to limited partners	262		(10,049)
Consolidation, Eliminations [Member]
Revenues	(4,142)	(4,553)	(10,748)	(8,290)
Costs of services	(4,142)	(4,553)	(10,748)	(8,290)
Gross margin
General and administrative
Depreciation, amortization and accretion
Impairments
Operating (loss)
Equity earnings (loss) in subsidiaries	(3,370)	935	11,888	(4,780)
Interest expense, net
Other, net
Net income (loss) before income tax expense	(3,370)	935	11,888	(4,780)
Income tax expense
Net income (loss)	(3,370)	935	11,888	(4,780)
Net income attributable to non-controlling interests				27
Net income (loss) attributable to controlling interests	(3,370)	935	11,888	(4,807)
Net (loss) attributable to general partner
Net income (loss) attributable to limited partners	(3,370)		11,888
Revenues	81,806	96,408	227,591	281,427
Costs of services	71,880	84,307	202,540	248,014
Gross margin	9,926	12,101	25,051	33,413
General and administrative	5,056	6,024	16,805	17,353
Depreciation, amortization and accretion	1,214	1,481	3,685	4,113
Impairments		5,567	10,530	5,567
Operating (loss)	3,656	(971)	(5,969)	6,380
Equity earnings (loss) in subsidiaries
Interest expense, net	(1,641)	(1,623)	(4,878)	(4,070)
Other, net	210	1,043	257	1,106
Net income (loss) before income tax expense	2,225	(1,551)	(10,590)	3,416
Income tax expense	227	89	389	371
Net income (loss)	1,998	(1,640)	(10,979)	3,045
Net income attributable to non-controlling interests	81	169	(4,898)	259
Net income (loss) attributable to controlling interests	1,917	(1,809)	(6,081)	2,786
Net (loss) attributable to general partner	(1,431)		(5,366)	(183)
Net income (loss) attributable to limited partners	$ 3,348	$ (1,809)	$ (715)	$ 2,969

Note 12 - Condensed Consolida45

Note 12 - Condensed Consolidating Financial Information - Condensed Consolidating Statement of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Parent Company [Member] | Reportable Legal Entities [Member]
Net income (loss)	$ 1,820	$ (1,670)	$ (6,031)	$ 3,141
Foreign currency translation
Comprehensive income (loss)	1,820	(1,670)	(6,031)	3,141
Comprehensive income attributable to non-controlling interests				143
Comprehensive (loss) attributable to general partner	(1,431)		(5,366)
Comprehensive income (loss) attributable to controlling interests	3,251	(1,670)	(665)	2,998
Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Net income (loss)	3,286	(1,108)	(6,787)	4,552
Foreign currency translation	(109)	(207)	82	(464)
Comprehensive income (loss)	3,177	(1,315)	(6,705)	4,088
Comprehensive income attributable to non-controlling interests	81	169	(4,898)	89
Comprehensive (loss) attributable to general partner
Comprehensive income (loss) attributable to controlling interests	3,096	(1,484)	(1,807)	3,999
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Net income (loss)	262	203	(10,049)	132
Foreign currency translation	38	(447)	433	(938)
Comprehensive income (loss)	300	(244)	(9,616)	(806)
Comprehensive income attributable to non-controlling interests
Comprehensive (loss) attributable to general partner
Comprehensive income (loss) attributable to controlling interests	300	(244)	(9,616)	(806)
Consolidation, Eliminations [Member]
Net income (loss)	(3,370)	935	11,888	(4,780)
Foreign currency translation
Comprehensive income (loss)	(3,370)	935	11,888	(4,780)
Comprehensive income attributable to non-controlling interests				(430)
Comprehensive (loss) attributable to general partner
Comprehensive income (loss) attributable to controlling interests	(3,370)	935	11,888	(4,350)
Net income (loss)	1,998	(1,640)	(10,979)	3,045
Foreign currency translation	(71)	(654)	515	(1,402)
Comprehensive income (loss)	1,927	(2,294)	(10,464)	1,643
Comprehensive income attributable to non-controlling interests	81	169	(4,898)	(198)
Comprehensive (loss) attributable to general partner	(1,431)		(5,366)
Comprehensive income (loss) attributable to controlling interests	$ 3,277	$ (2,463)	$ (200)	$ 1,841

Note 12 - Condensed Consolida46

Note 12 - Condensed Consolidating Financial Information - Condensed Consolidating Statement of Cash Flow (Details) - USD ($) $ in Thousands	May 01, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Reportable Legal Entities [Member] | Parent Company [Member] | TIR Entities [Member]
Operating activities:
Cash paid for acquisition
Reportable Legal Entities [Member] | Parent Company [Member] | Brown Integrity, LLC [Member]
Operating activities:
Cash paid for acquisition
Reportable Legal Entities [Member] | Parent Company [Member]
Operating activities:
Net income (loss)		$ 1,820	$ (1,670)	$ (6,031)	3,141
Depreciation, amortization and accretion
Impairments
Gain (loss) on asset disposal
Interest expense from debt issuance cost amortization				426	408
Equity-based compensation expense				829	828
Equity in earnings of investee
Distributions from investee
Equity earnings in subsidiaries		(3,205)	1,277	1,889	(4,463)
Deferred tax benefit, net
Non-cash allocated expenses				2,866	183
Trade accounts receivable
Receivables from affiliates					22
Prepaid expenses and other				(36)
Accounts payable and accrued payroll and other				2,791	313
Income taxes payable
Net cash provided by (used in) operating activities				2,734	432
Proceeds from fixed asset disposals
Purchases of property and equipment
Net cash used in investing activities
Repayments of long-term debt
Taxes paid related to net share settlement of equity-based compensation				(100)
Contributions from general partner				2,500
Distributions from subsidiaries				9,622	13,079
Distributions to limited partners				(14,439)	(14,423)
Distributions to non-controlling members
Net cash provided by (used in) financing activities				(2,417)	(1,344)
Effects of exchange rates on cash
Net increase (decrease) in cash and cash equivalents				317	(912)
Cash and cash equivalents, beginning of period				378	982
Cash and cash equivalents, end of period		695	70	695	70
Accrued capital expenditures
Advances on long-term debt
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member] | TIR Entities [Member]
Operating activities:
Cash paid for acquisition					(52,588)
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member] | Brown Integrity, LLC [Member]
Operating activities:
Cash paid for acquisition					(10,436)
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Operating activities:
Net income (loss)		3,286	(1,108)	(6,787)	4,552
Depreciation, amortization and accretion				3,379	3,909
Impairments			5,567	2,119	5,567
Gain (loss) on asset disposal
Interest expense from debt issuance cost amortization
Equity-based compensation expense
Equity in earnings of investee				(234)	(81)
Distributions from investee				138	50
Equity earnings in subsidiaries		(165)	(342)	9,999	(317)
Deferred tax benefit, net				(30)	13
Non-cash allocated expenses
Trade accounts receivable				5,498	1,801
Receivables from affiliates				(2,401)	4,280
Prepaid expenses and other				(101)	(330)
Accounts payable and accrued payroll and other				3,435	7,710
Income taxes payable				(118)	(89)
Net cash provided by (used in) operating activities				14,897	27,065
Proceeds from fixed asset disposals					2
Purchases of property and equipment				(687)	(1,570)
Net cash used in investing activities				(687)	(64,592)
Repayments of long-term debt				(4,000)	(5,500)
Taxes paid related to net share settlement of equity-based compensation
Contributions from general partner
Distributions from subsidiaries				(9,239)	(13,079)
Distributions to limited partners
Distributions to non-controlling members					(1,567)
Net cash provided by (used in) financing activities				(13,239)	43,154
Effects of exchange rates on cash				82	(463)
Net increase (decrease) in cash and cash equivalents				1,053	5,164
Cash and cash equivalents, beginning of period				19,570	16,598
Cash and cash equivalents, end of period		20,623	21,762	20,623	21,762
Accrued capital expenditures				12
Advances on long-term debt					63,300
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member] | TIR Entities [Member]
Operating activities:
Cash paid for acquisition
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member] | Brown Integrity, LLC [Member]
Operating activities:
Cash paid for acquisition
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Operating activities:
Net income (loss)		262	203	(10,049)	132
Depreciation, amortization and accretion				975	584
Impairments				8,411
Gain (loss) on asset disposal				(2)	(1)
Interest expense from debt issuance cost amortization
Equity-based compensation expense
Equity in earnings of investee
Distributions from investee
Equity earnings in subsidiaries
Deferred tax benefit, net				(9)	(71)
Non-cash allocated expenses
Trade accounts receivable				(2,326)	(1,658)
Receivables from affiliates
Prepaid expenses and other				217	(186)
Accounts payable and accrued payroll and other				2,812	(3,065)
Income taxes payable				(1)	(39)
Net cash provided by (used in) operating activities				28	(4,304)
Proceeds from fixed asset disposals				3
Purchases of property and equipment				(245)	(81)
Net cash used in investing activities				(242)	(81)
Repayments of long-term debt
Taxes paid related to net share settlement of equity-based compensation
Contributions from general partner
Distributions from subsidiaries				(383)
Distributions to limited partners
Distributions to non-controlling members				(415)
Net cash provided by (used in) financing activities				(798)	5,500
Effects of exchange rates on cash				395	(447)
Net increase (decrease) in cash and cash equivalents				(617)	668
Cash and cash equivalents, beginning of period				4,202	3,177
Cash and cash equivalents, end of period		3,585	3,845	3,585	3,845
Accrued capital expenditures				64
Advances on long-term debt					5,500
Consolidation, Eliminations [Member] | TIR Entities [Member]
Operating activities:
Cash paid for acquisition
Consolidation, Eliminations [Member] | Brown Integrity, LLC [Member]
Operating activities:
Cash paid for acquisition
Consolidation, Eliminations [Member]
Operating activities:
Net income (loss)		(3,370)	935	11,888	(4,780)
Depreciation, amortization and accretion
Impairments
Gain (loss) on asset disposal
Interest expense from debt issuance cost amortization
Equity-based compensation expense
Equity in earnings of investee
Distributions from investee
Equity earnings in subsidiaries		3,370	(935)	(11,888)	4,780
Deferred tax benefit, net
Non-cash allocated expenses
Trade accounts receivable				1,827	626
Receivables from affiliates				2,401	(4,302)
Prepaid expenses and other				973	38
Accounts payable and accrued payroll and other				(5,236)	3,677
Income taxes payable				35	(39)
Net cash provided by (used in) operating activities
Proceeds from fixed asset disposals
Purchases of property and equipment
Net cash used in investing activities
Repayments of long-term debt
Taxes paid related to net share settlement of equity-based compensation
Contributions from general partner
Distributions from subsidiaries
Distributions to limited partners
Distributions to non-controlling members
Net cash provided by (used in) financing activities
Effects of exchange rates on cash
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
Accrued capital expenditures
Advances on long-term debt
TIR Entities [Member]
Operating activities:
Cash paid for acquisition					(52,588)
Brown Integrity, LLC [Member]
Operating activities:
Cash paid for acquisition	$ (10,400)				(10,436)
Net income (loss)		1,998	(1,640)	(10,979)	3,045
Depreciation, amortization and accretion				4,354	4,493
Impairments			5,567	10,530	5,567
Gain (loss) on asset disposal				(2)	(1)
Interest expense from debt issuance cost amortization				426	408
Equity-based compensation expense				829	828
Equity in earnings of investee				(234)	(81)
Distributions from investee				138	50
Equity earnings in subsidiaries
Deferred tax benefit, net				(39)	(58)
Non-cash allocated expenses				2,866	183
Trade accounts receivable				4,999	769
Receivables from affiliates
Prepaid expenses and other				1,053	(478)
Accounts payable and accrued payroll and other				3,802	8,635
Income taxes payable				(84)	(167)
Net cash provided by (used in) operating activities				17,659	23,193
Proceeds from fixed asset disposals				3	2
Purchases of property and equipment				(932)	(1,651)
Net cash used in investing activities				(929)	(64,673)
Repayments of long-term debt				(4,000)	(5,500)
Taxes paid related to net share settlement of equity-based compensation				(100)
Contributions from general partner				2,500
Distributions from subsidiaries
Distributions to limited partners				(14,439)	(14,423)
Distributions to non-controlling members				(415)	(1,567)
Net cash provided by (used in) financing activities				(16,454)	47,310
Effects of exchange rates on cash				477	(910)
Net increase (decrease) in cash and cash equivalents				753	4,920
Cash and cash equivalents, beginning of period				24,150	20,757
Cash and cash equivalents, end of period		$ 24,903	$ 25,677	24,903	25,677
Accrued capital expenditures				76
Advances on long-term debt					$ 68,800