U.S. Well Services (USWS) 10-Q 9 May 19 2019 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 09, 2019
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Entity Registrant Name	U.S. WELL SERVICES, INC.
Entity Central Index Key	0001670349
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Trading Symbol	USWS
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		54,440,374
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		13,937,332

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash and cash equivalents	$ 19,395	$ 29,529
Restricted cash	509	507
Accounts receivable (net of allowance for doubtful accounts of $189 in 2019 and 2018)	84,141	58,026
Inventory, net	11,912	9,413
Prepaids and other current assets	12,169	16,437
Total current assets	128,126	113,912
Property and equipment, net	447,126	331,387
Intangible assets, net	25,991	27,890
Goodwill	4,971	4,971
Deferred financing costs, net	1,800	2,070
TOTAL ASSETS	608,014	480,230
CURRENT LIABILITIES:
Accounts payable	158,475	89,360
Accrued expenses and other current liabilities	25,766	17,044
Notes payable	2,381	4,560
Current portion of long-term equipment financing	12,390	3,263
Current portion of long-term capital lease obligation	18,521	25,338
Current portion of long-term debt		900
Total current liabilities	217,533	140,465
Long-term equipment financing	37,550	8,304
Long-term capital lease obligation	4,210
Long-term debt	135,366	91,112
TOTAL LIABILITIES	394,659	239,881
Commitments and contingencies (NOTE 15)
STOCKHOLDERS' EQUITY
Additional paid in capital	206,008	204,928
Accumulated deficit	(39,560)	(17,383)
Total stockholders' equity attributable to U.S. Well Services, Inc.	166,454	187,551
Noncontrolling interest	46,901	52,798
Total Stockholders' Equity	213,355	240,349
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	608,014	480,230
Common Class A [Member]
STOCKHOLDERS' EQUITY
Common stock, value	5	5
Total Stockholders' Equity	5	5
Common Class B [Member]
STOCKHOLDERS' EQUITY
Common stock, value	1	1
Total Stockholders' Equity	$ 1	$ 1

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Allowance for doubtful accounts	$ 189	$ 189
Common Class A [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, authorized	400,000,000	400,000,000
Common stock, issued	52,927,034	49,254,760
Common stock, outstanding	52,927,034	49,254,760
Common Class B [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, authorized	20,000,000	20,000,000
Common stock, issued	13,937,332	13,937,332
Common stock, outstanding	13,937,332	13,937,332

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Statement [Abstract]
Revenue	$ 139,772,000	$ 171,606,000
Costs and expenses:
Cost of services (excluding depreciation and amortization)	109,681,000	138,428,000
Depreciation and amortization	37,844,000	25,920,000
Selling, general and administrative expenses	8,620,000	4,337,000
Loss on disposal of assets	6,904,000	2,929,000
Loss from operations	(23,277,000)	(8,000)
Interest expense, net	(5,115,000)	(7,401,000)
Other income	27,000	317,000
Loss before income taxes	(28,365,000)	(7,092,000)
Income tax expense	124,000
Net loss	(28,489,000)	(7,092,000)
Net loss attributable to noncontrolling interest	(6,217,000)
Net loss attributable to U.S. Well Services, Inc.	$ (22,272,000)	$ (7,092,000)
Loss per common share (See Note 11):
Basic and diluted	$ (0.45)	$ (0.14)
Weighted average common shares outstanding:
Basic and diluted	47,398,000	47,940,000

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOW (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (28,489)	$ (7,092)
Adjustments to reconcile net loss to cash provided by
Depreciation and amortization	37,844	25,920
Provision for losses on accounts receivable		444
Provision for losses on inventory obsolescence	12	85
Non-cash interest		3,525
Loss on disposal of assets	6,904	2,929
Amortization of discount on debt	749
Deferred financing costs amortization	336	518
Share-based compensation expense	1,059	1,012
Changes in assets and liabilities:
Accounts receivable	(26,115)	(16,077)
Inventory	(2,044)	1,638
Prepaids and other current assets	4,702	(58)
Accounts payable	9,331	12,954
Accrued liabilities	8,041	1,364
Accrued interest	683
Net cash provided by operating activities	13,013	27,162
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(52,442)	(7,770)
Net cash used in investing activities	(52,442)	(7,770)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of revolving credit facility	9,025
Proceeds from issuance of long-term debt	35,000
Proceeds from issuance of note payable		1,394
Repayments of note payable	(2,179)	(784)
Repayments of amounts under equipment financing agreements	(6,683)	(4,066)
Principal payments under finance lease obligation	(4,379)	(2,273)
Deferred financing costs	(1,487)
Net cash provided by (used in) financing activities	29,297	(5,729)
Net (decrease) increase in cash and cash equivalents and restricted cash	(10,132)	13,663
Cash and cash equivalents and restricted cash, beginning of period	30,036	5,923
Cash and cash equivalents and restricted cash, end of period	19,904	19,586
Supplemental cash flow disclosure:
Interest paid	3,359	1,843
Non-cash investing and financing activities:
Changes in accrued and unpaid capital expenditures	59,784	$ 7,160
Assets under finance lease obligations	10,451
Notes payable for purchases of equipment	$ 36,280

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Common Class A [Member]	Common Class B [Member]	Additional Paid in Capital [Member]	Member's Interest [Member]	Member's Accumulated Deficit [Member]	Accumulated Deficit [Member]	Noncontrolling Interests [Member]
Balance at Dec. 31, 2017	$ 44,263				$ 137,885	$ (93,622)
Deemed contribution related to unit-based compensation	1,012				1,012
Net loss	(7,092)					(7,092)
Balance at Mar. 31, 2018	38,183				$ 138,897	$ (100,714)
Balance at Dec. 31, 2018	240,349	$ 5	$ 1	$ 204,928			$ (17,383)	$ 52,798
Balance (in shares) at Dec. 31, 2018		49,254,760	13,937,332
Adoption of ASC 606 as of January 1, 2019 (Note 1)	122						95	27
Exercise of warrants		1,412,372
Restricted stock granted to employees		2,213,027
Class A Common stock granted to board members	418			331				87
Class A Common stock granted to board members (in shares)		46,875
Share-based compensation	955			749				206
Net loss	(28,489)						(22,272)	(6,217)
Balance at Mar. 31, 2019	$ 213,355	$ 5	$ 1	$ 206,008			$ (39,560)	$ 46,901
Balance (in shares) at Mar. 31, 2019		52,927,034	13,937,332

Description of Business

Description of Business	3 Months Ended
	Mar. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business	NOTE 1 – DESCRIPTION OF BUSINESS U.S. Well Services, Inc. (the “Company”), f/k/a Matlin & Partners Acquisition Corp (“MPAC”), is a Houston, Texas-based oilfield service provider of well stimulation services to the upstream oil and natural gas industry. The Company engages in high-pressure hydraulic fracturing in unconventional oil and natural gas basins in the United States. The fracturing process consists of pumping a specially formulated fluid into perforated well casing, tubing or open holes under high pressure, causing the underground formation to crack or fracture, allowing nearby hydrocarbons to flow more freely up the wellbore. The Company was incorporated in Delaware in March 2016 as a special purpose acquisition company, formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization, or other similar business combination with one or more target businesses. On November 9, 2018 (the “Closing Date”), MPAC acquired USWS Holdings LLC, a Delaware limited liability company (“USWS Holdings”), pursuant to the Merger and Contribution Agreement, dated as of July 13, 2018, and subsequently amended (as amended, the “Merger and Contribution Agreement”). The acquisition, together with the other transactions contemplated by the Merger and Contribution Agreement are referred to herein as the “Transaction”. In connection with the closing of the Transaction, MPAC changed its name to U.S. Well Services, Inc. Following the completion of the Transaction, substantially all of the Company’s assets and operations are held and conducted by U.S. Well Services, LLC (“USWS LLC”), a wholly owned subsidiary of USWS Holdings, and the Company’s only assets are equity interests representing 79.2% ownership of USWS Holdings as of March 31, 2019. Unless the context otherwise requires, “the Company”, “USWS”, “we,” “us,” and “our” refer, for periods prior to the completion of the Transaction, to USWS Holdings and its subsidiaries and, for periods upon or after the completion of the Transaction, to US Well Services, Inc. and its subsidiaries, including USWS Holdings and its subsidiaries.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements were prepared using generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and the instructions to Form 10-Q and Regulation S-X. Accordingly, these financial statements do not include all information or notes required by generally accepted accounting principles for annual financial statements and should be read in conjunction with the annual financial statements included in the Company's 2018 Annual Report on Form 10-K (the “Annual Report”). The accompanying unaudited condensed consolidated financial statements and accompanying notes present the consolidated financial position, results of operations, cash flows, and equity of the Company as of and for the three months ended March 31, 2019 and 2018. The interim data includes all adjustments, consisting only of normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the results for the interim period. The results of operations for the three months ended March 31, 2019 are not necessarily indicative of the results of operations expected for the entire fiscal year ended December 31, 2019. Principles of Consolidation The condensed consolidated financial statements comprise the financial statements of the Company its wholly owned subsidiaries, and its subsidiaries that it controls due to ownership of a majority voting interest. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. The financial statements of the subsidiaries are prepared for the same reporting period as the Company. All significant intercompany balances and transactions are eliminated upon consolidation. Business Combinations The Company accounts for business combinations under the acquisition method of accounting. Under this method, acquired assets, including separately identifiable intangible assets, and any assumed liabilities are recorded at their acquisition date estimated fair value. The excess of purchase price over the fair value amounts assigned to the assets acquired and liabilities assumed represents the goodwill amount resulting from the acquisition. Determining the fair value of assets acquired and liabilities assumed involves the use of significant estimates and assumptions. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. We regularly evaluate estimates and judgments based on historical experience and other relevant facts and circumstances. Significant estimates included in these financial statements primarily relate to allowance for doubtful accounts, allowance for inventory obsolescence, estimated useful lives and valuation of property and equipment and intangibles, impairment assessments of goodwill and other intangibles, Level 2 inputs used in fair value estimation of term loans, accounting for business combination, and the assumptions used in our Black-Scholes and Monte Carlo option pricing models associated with the valuation of share-based compensation. Actual results could differ from those estimates. Cash and Cash Equivalents Cash equivalents are highly liquid investments with an original maturity at the date of acquisition of three months or less. Cash and cash equivalents consist of cash on deposit with domestic banks and, at times, may exceed federally insured limits. Restricted Cash Cash and cash equivalents that are restricted as to withdrawal or use under the terms of certain contractual agreements are recorded in restricted cash in our condensed consolidated balance sheets. The restricted cash in our condensed consolidated balance sheet represents cash transferred into a trust account to support our workers’ compensation obligations. The following table provides a reconciliation of the amount of cash and cash equivalents reported on the condensed consolidated balance sheets to the total of cash and cash equivalents and restricted cash shown on the consolidated statements of cash flows (in thousands) March 31, 2019 December 31, 2018 Cash and cash equivalents $ 19,395 $ 29,529 Restricted cash 509 507 Cash and cash equivalents and restricted cash $ 19,904 $ 30,036 Inventory Inventory consists of proppant, chemicals, and other consumable materials and supplies used in our high-pressure hydraulic fracturing operations. Inventories are stated at the lower of cost or net realizable value. Cost is determined principally on a first-in-first-out cost basis. All inventories are purchased and used by the Company in the delivery of its services with no inventory being sold separately to outside parties. Inventory quantities on hand are reviewed regularly and write-downs for obsolete inventory are recorded based on our forecast of the inventory item demand in the near future. As of March 31, 2019 and December 31, 2018, the Company had inventory reserves of $0.6 million for obsolete and slow-moving inventory. On certain contracts with our proppant vendors, we take ownership of proppant as it leaves the sand mines. These in transit inventories are recognized as part of Inventory in our condensed consolidated balance sheets. As of March 31, 2019 and December 31, 2018, in transit inventories were nil and $0.3 million, respectively. Property and Equipment Property and equipment are carried at cost, with depreciation provided on a straight-line basis over their estimated useful lives. Expenditures for renewals and betterments that extend the lives of the assets are capitalized. Amounts spent for maintenance and repairs, which do not improve or extend the life of the related asset, are charged to expense as incurred. Impairment of Long-lived Assets Long-lived assets, such as property and equipment and amortizable identifiable intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When making this assessment, the following factors are considered: current operating results, trends and prospects, as well as the effects of obsolescence, demand, competition and other economic factors. We determine recoverability by evaluating whether the undiscounted estimated future net cash flows of the asset or asset group are less than its carrying value. When impairment is indicated, we proceed to Step 2 of the impairment test and measure the impairment as the amount by which the assets carrying value exceeds its fair value. Management considers a number of factors such as estimated future cash flows, appraisals and current market value analysis in determining fair value. Assets are written down to fair value if the concluded current fair value is below the net carrying value. Goodwill Goodwill is not amortized, but is reviewed for impairment annually, or more frequently when events or changes in circumstances indicate that the carrying value may not be recoverable. Judgements regarding indicators of potential impairment are based on market conditions and operational performance of the business. As of December 31, or as required, the Company performs an impairment analysis of goodwill. The Company may assess its goodwill for impairment initially using a qualitative approach (“step zero”) to determine whether conditions exist that indicate it is more likely than not that a reporting unit’s carrying value is greater than its fair value, and if such conditions are identified, then a quantitative analysis will be performed to determine if there is any impairment. The Company may also elect to initially perform a quantitative analysis instead of starting with step zero. The quantitative assessment for goodwill is a two-step assessment. “Step one” requires comparing the carrying value of a reporting unit, including goodwill, to its fair value, which the Company estimates using the income approach. The income approach uses a discounted cash flow model, which involves significant estimates and assumptions, including preparation of revenue and profitability growth forecasts, selection of a discount rate, and selection of a terminal year multiple. If the fair value of the respective reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and no further testing is required. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is to measure the amount of impairment loss, if any. “Step two” compares the implied fair value of goodwill to the carrying amount of goodwill. The implied fair value of goodwill is determined by a hypothetical purchase price allocation using the reporting unit’s fair value as the purchase price. If the carrying amount of goodwill exceeds the implied fair value, an impairment charge is recorded to write down goodwill to its implied fair value. Deferred Financing Costs Costs incurred to obtain financing are capitalized and amortized to interest expense using the effective interest method over the contractual term of the debt. At the balance sheet date, deferred financing costs related to the term loans are presented as a direct deduction from the debt liability, while deferred financing costs related to the revolver facility are presented as deferred financing costs, net, on the condensed consolidated balance sheets. Fair Value of Financial Instruments Fair value is defined under Accounting Standards Codification (ASC) 820, Fair Value Measurement Level 1–inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2–inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3–inputs are unobservable for the asset or liability. The following is a summary of the carrying amounts and estimated fair values of our financial instruments as of March 31, 2019 and December 31, 2018: Cash and cash equivalents, restricted cash, accounts receivable, accounts payable and accrued expenses and other current liabilities. These carrying amounts approximate fair value because of the short maturity of the instruments or because the carrying value is equal to the fair value of those instruments on the balance sheet dates. Second Lien Term Loan . The carrying value of the Second Lien Term Loan approximates fair value as its terms are consistent with and comparable to current market rates as of March 31, 2019 and December 31, 2018. Revenue Recognition Effective January 1, 2019, the Company adopted a comprehensive new revenue recognition standard, ASC 606, Revenue from Contracts with Customers. Under the new standard, revenue recognition is based on the customer’s ability to benefit from the services rendered in an amount that reflects the consideration expected to be received in exchange for those services. Taxes collected from customers and remitted to governmental authorities are accounted for on a net basis and therefore excluded from revenues in the Company’s financial statements. The Company’s revenues consist of providing hydraulic fracturing services for either a pre-determined term or number of stages/wells to exploration and production (E&P) companies operating in the onshore oil and natural gas basins of the United States. Revenues are earned as services are rendered, which is generally on a per stage or fixed monthly rate basis. Customers are invoiced according to contract terms either upon the completion of a stage, the completion of a well or monthly with payment due typically 30 days from invoice date. Hydraulic fracturing is a well-stimulation technique intended to optimize hydrocarbon flow paths during the completion phase of wellbores. The process involves the injection of water, sand and chemicals under high pressure into shale formations. The Company’s performance obligations are satisfied over time, typically measured in number of stages completed or the number of pumping days a fleet is available to pump for a customer in a month. A field ticket is created for each stage completed that records all services performed, including any chemicals and proppant consumed in completing the stage. The field ticket is signed by a customer representative and evidences the amounts to which the Company has a right to invoice and thus to recognize as revenue. All revenue is recognized when a contract with a customer exists, collectability of amounts subject to invoice is probable, the performance obligations under the contract have been satisfied over time, and the amount to which the Company has the right to invoice has been determined. Contract fulfillment costs, such as mobilization costs and shipping and handling costs, are expensed as incurred and are recorded in cost of services in the unaudited condensed consolidated statements of operations. A portion of the Company’s contracts contain variable consideration; however, this variable consideration is typically unknown at the time of contract inception, and is not known until the job is complete, at which time the variability is resolved. Examples of variable consideration include the amount of consumables (such as chemicals and proppants) that will be used to complete a job. The Company has elected to use the “as invoiced” practical expedient to recognize revenue based upon the amount it has a right to invoice upon the completion of each performance obligation per the terms of the contract. The practical expedient permits an entity to recognize revenue in the amount to which it has a right to invoice the customer if that amount corresponds directly with the value to the customer of the entity’s performance completed to date. The Company believes that this is an accurate reflection of the value transferred to the customer as each incremental obligation is performed. The Company has elected to expense sales commissions paid upon the successful signing of a new customer contract as incurred if the related contract will be fully satisfied within one year. For contracts that will not be fully satisfied within one year, these incremental costs of obtaining a contract with a customer will be recognized as a contract asset and amortized on a straight-line basis over the life of the contract. Accounts Receivable Accounts receivable are recorded at their outstanding balances adjusted for an allowance for doubtful accounts. The allowance for doubtful accounts is determined by analyzing the payment history and credit worthiness of each debtor. Receivable balances are charged off when they are considered uncollectible by management. Recoveries of receivables previously charged off are recorded as income when received. The Company held a reserve for doubtful accounts amounting to $0.2 million as of March 31, 2019 and December 31, 2018. Major Customer and Concentration of Credit Risk The concentration of our customers in the oil and natural gas industry may impact our overall exposure to credit risk, either positively or negatively, in that customers may be similarly affected by changes in economic and industry conditions. We perform ongoing credit evaluations of our customers and do not generally require collateral in support of our trade receivables. The following table shows the percentage of revenues from our significant customers for the three months ended March 31, 2019 and 2018: Three Months Ended March 31, 2019 2018 Customer A 15.5% 29.0% Customer B * 21.2% Customer C 12.0% 12.6% Customer D 20.0% 12.6% Customer E 10.9% * Customer F 10.2% * An asterisk indicates that revenue is less than ten percent. The following table shows the percentage of trade receivables from our significant customers as of March 31, 2019 and December 31, 2018: March 31, 2019 December 31, 2018 Customer A 11.4% 18.4% Customer B * 17.7% Customer C * 10.8% Customer D 22.4% 26.1% Customer E 14.7% * Customer F * 13.0% Customer G 11.6% * An asterisk indicates that trade receivable is less than ten percent. Share-Based Compensation The Company measures share-based compensation costs at the award’s fair value on the grant date. Employee share-based compensation is recognized as an expense over the requisite service period which is typically the period over which the award vests, or upon the occurrence of certain vesting events. Forfeitures are recognized as they occur. Non-employee share-based compensation is recognized over the period in which the related services are rendered. Income Taxes Prior to the completion of the Transaction, the Company was a limited liability company and was treated as a partnership for federal and certain state income tax purposes. As such, the results of operations were allocated to the members for inclusion in their income tax returns and therefore no provision or benefit for federal or certain state income taxes was included in our financial statements prior to the completion of the Transaction. The Company under ASC 740 uses the asset and liability method of accounting for income taxes, under which deferred tax assets and liabilities are recognized for the future tax consequences of (i) temporary differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities and (ii) operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are based on enacted tax rates applicable to the future period when those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period the rate change is enacted. A valuation allowance is provided for deferred tax assets when it is more likely than not the deferred tax assets will not be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties at March 31, 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

Accounting Standards

Accounting Standards	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Accounting Standards	NOTE 3 – ACCOUNTING STANDARDS Recently Adopted Accounting Pronouncements The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. In May 2014, the Financial Accounting Standards Board (FASB) issued ASU No. 2014-09, Revenue from Contracts with Customers In January 2017, the FASB issued ASU 2017-1, Business Combinations (Topic 805): Clarifying the Definition of a Business, which clarifies the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The new guidance will be effective for emerging growth companies for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. The Company adopted the guidance as of January 1, 2019 and did not experience any impact on the condensed consolidated financial statements. In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 704): Balance Sheet Classification of Deferred Taxes Recent Accounting Pronouncements Not Yet Adopted In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments The Company is currently evaluating the impact of adopting the new guidance on the consolidated financial statements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) modified retrospective with applied transition method upon adoption of the standard. Under this adoption method, all leases that are in effect and in existence as of, and subsequent to transition date will be applied as of the transition date, with a cumulative impact to retained earnings in that period. Prior period financial statements would be stated under the old guidance ASC 840 with no change to prior periods or disclosures associated with prior period. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment

Prepaids and Other Current Asse

Prepaids and Other Current Assets	3 Months Ended
	Mar. 31, 2019
Prepaid Expense And Other Assets Current [Abstract]
PREPAIDS AND OTHER CURRENT ASSETS	NOTE 4 – PREPAIDS AND OTHER CURRENT ASSETS Prepaids and other current assets as of March 31, 2019 and December 31, 2018 consisted of the following (in thousands) March 31, 2019 December 31, 2018 Prepaid insurance $ 4,176 $ 6,011 Recoverable costs from insurance 456 3,540 Sales tax receivable 1,987 1,987 Other receivables - 895 Income tax receivable 810 810 Other current assets 4,740 3,194 Total prepaid expenses and other current assets $ 12,169 $ 16,437 In March 2017, some of our turbine equipment that we use to operate our Clean Fleets was damaged in an accident. As a result, we incurred costs primarily to rent replacement equipment in order to continue our operations. Recoverable costs from insurance included costs of $2.9 million we incurred as of December 31, 2018, which was recovered from the insurance company in January 2019.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS A summary of intangible assets as of March 31, 2019 and December 31, 2018 consisted of the following (in thousands) Estimated Useful Life (in years) Gross Carrying Value Accumulated Amortization Net Book Value As of March 31, 2019 Order backlog 3 $ 15,345 $ 12,277 $ 3,068 Trademarks 10 3,132 678 2,454 Patents 20 22,955 2,486 20,469 Covenants not to compete 2 1,524 1,524 - Customer relationship 1 132 132 - $ 43,088 $ 17,097 $ 25,991 As of December 31, 2018 Order backlog 3 $ 15,345 $ 10,742 $ 4,603 Trademarks 10 3,132 600 2,532 Patents 20 22,955 2,200 20,755 Covenants not to compete 2 1,524 1,524 - Customer relationship 1 132 132 - $ 43,088 $ 15,198 $ 27,890 The intangible assets are amortized over the period the Company expects to receive the related economic benefit. Amortization expense related to amortizable intangible assets was $1.9 million and $2.1 million, for the three months ended March 31, 2019 and 2018, respectively, and is included as part of depreciation and amortization in the consolidated statements of operations. The estimated amortization expense for future periods is as follows (in thousands) Fiscal Year Estimated Amortization Expense Remainder of 2019 $ 4,165 2020 1,461 2021 1,461 2022 1,461 2023 1,461 Thereafter 15,982 Total $ 25,991

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2019
Property Plant And Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 6– PROPERTY AND EQUIPMENT, NET Property and equipment as of March 31, 2019 and December 31, 2018 consisted of the following (in thousands) Estimated Useful Life (in years) March 31, 2019 December 31, 2018 Fracturing equipment 1.5 to 10 years $ 562,018 $ 449,685 Light duty vehicles 5 years 7,279 6,455 Furniture and fixtures 5 years 277 231 IT equipment 3 years 5,694 5,339 Auxiliary equipment 2 to 20 years 38,892 24,118 Leasehold improvements Term of lease 411 335 614,571 486,163 Less: Accumulated depreciation and amortization (167,445 ) (154,776 ) Property and equipment, net $ 447,126 $ 331,387 Depreciation and amortization expense was $35.9 million and $23.8 million for the three months ended March 31, 2019 and 2018, respectively. Capital leases . In November 2018 and January 2019, we entered into two capital leases. The equipment under the capital lease in November 2018 was received at end of December 2018 and placed into service in 2019. The total amount capitalized under these capital leases was $29.8 million, presented as part of fracturing equipment in property and equipment, and the related accumulated depreciation was $5.5 million and $0 as of March 31, 2019 and December 31, 2018, respectively. In January 2019, through equipment financing, we purchased certain equipment that were previously under capital leases entered into in August and September 2017. As a result, a difference of $0.1 million between the purchase price and the carrying amount of the capital lease obligation was recorded as adjustment to the carrying amount of the equipment. The total amount capitalized under this equipment financing was $7.6 million, presented as part of fracturing equipment in property and equipment. The future minimum lease payments related to the capital leases as of March 31, 2019 amounts to $24.2 million, of which $18.3 million and $5.9 million are due in the remainder of 2019 and in 2020, respectively. Included in these amounts is imputed interest totaling $1.5 million.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	3 Months Ended
	Mar. 31, 2019
Payables And Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	NOTE 7 – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities as of March 31, 2019 and December 31, 2018 consisted of the following (in thousands) March 31, 2019 December 31, 2018 Accrued payroll and benefits $ 10,484 $ 7,087 Accrued taxes 11,006 8,119 Other current liabilities 4,276 1,838 Accrued expenses and other current liabilities $ 25,766 $ 17,044

Short - Term Note Payable

Short - Term Note Payable	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
SHORT – TERM NOTE PAYABLE	NOTE 8 –SHORT – TERM NOTE PAYABLE On March 15, 2018, the Company obtained insurance for its workers' compensation and pollution coverage needs. The Company entered into a premium finance agreement with a credit finance institution to pay the premiums. The aggregate amount of the premiums financed was $1.1 million at an interest rate of 4.2%. Under the terms of the agreement, the Company agreed to pay 15 equal monthly payments of $0.1 million beginning April 15, 2018 through maturity on June 15, 2019. On September 15, 2018, the Company obtained insurance for its general liability, workers' compensation, umbrella, auto and pollution coverage needs. The Company entered into a premium finance agreement with a credit finance institution to pay the premiums. The aggregate amount of the premiums financed was $5.1 million at an interest rate 5.5%. Under the terms of the agreement, the Company agreed to pay nine equal monthly payments of $0.6 million beginning October 15, 2018 through maturity on June 15, 2019. The payments include interest of approximately $0.1 million. The note had an outstanding balance of $1.7 million and $3.4 million as of March 31, 2019 and December 31, 2018, respectively. On November 9, 2018, the Company obtained insurance for its directors and officers liability coverage needs. The Company entered into a premium finance agreement with a credit finance institution to pay the premiums. The aggregate amount of the premiums financed was $0.8 million at an interest rate of 5.5%. Under the terms of the agreement, the Company agreed to pay nine equal monthly payments of $0.1 million beginning December 9, 2018 through maturity on August 9, 2019. The payments include nominal interest expense. The note had an outstanding balance of $0.4 million and $0.7 million as of March 31, 2019 and December 31, 2018, respectively.

Debt

Debt	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Debt	NOTE 9 – DEBT Long-term debt as of March 31, 2019 and December 31, 2018 consisted of the following (in thousands) March 31, 2019 December 31, 2018 First Lien Credit Facility $ 65,000 $ 55,975 Second Lien Term Loan 75,000 40,000 Equipment financing 49,939 11,567 Capital leases 22,731 25,338 Total debt 212,670 132,880 Unamortized discount on debt and debt issuance costs (4,633 ) (3,963 ) Current maturities (30,911 ) (29,501 ) Net Long-term debt $ 177,126 $ 99,416 First Lien Credit Facility The First Lien Credit Facility has a borrowing capacity of $65.0 million. Borrowings under the First Lien Credit Facility bear interest at a per annum rate equal to LIBOR plus 6%, and have a maturity date of May 31, 2020. The First Lien Credit Facility contains various covenants, including, but not limited to, limitations on the incurrence of indebtedness, permitted investments, liens on assets, distributions, transactions with affiliates, mergers, consolidations, dispositions of assets and other provisions customary in similar types of arrangements. As of March 31, 2019 and December 31, 2018, the outstanding revolver loan balance under the First Lien Credit Agreement was $65.0 million and $56.0 million, respectively, and classified as long-term debt in the condensed consolidated balance sheets. On May 7, 2019, the First Lien Credit Facility was refinanced (see Note 17 – Subsequent Events). Second Lien Term Loan The Second Lien Term Loan consists of a second lien term loan in principal amount of $40.0 million, all of which was borrowed on December 14, 2018, and delayed draw term loans in the principal amounts of $20.0 million and $15.0 million, which were borrowed in the first quarter of 2019. Loans made under the term loan facility bear interest on the outstanding principal amount at a per annum rate equal to LIBOR plus (x) 7.75% from the second lien closing date through the first anniversary of the second lien closing date and (y) 11.50% from the day immediately succeeding the first anniversary of the second lien closing date to the maturity date plus, in each case, subject to certain qualifications, an additional interest amount equal to (a) 0.75% per annum for the period beginning April 1, 2019 through June 30, 2019, (b) 1.75% per annum for the period beginning July 1, 2019 through September 30, 2019 and (c) 3.00% on or after October 1, 2019. However, the additional interest amount will be zero on or after the date on which the Company has replaced the First Lien Credit Facility with an asset-based first lien credit facility. The Company is required to make quarterly principal payments beginning in the second fiscal quarter of 2019. All of the loans made under the Second Lien Credit Agreement have a maturity date of May 31, 2020. The Second Lien Term Loan contains various covenants, including, but not limited to, limitations on the incurrence of indebtedness, permitted investments, liens on assets, making distributions, transactions with affiliates, merger, consolidations, dispositions of assets and other provisions customary in similar types of arrangements. All obligations of the Company under both the First Lien Credit Facility and Second Lien Term Loan are secured by a continuing security interest in all of the Company's rights, title, and interest in and to substantially all our assets. On May 7, 2019, the Second Lien Term Loan was refinanced to a long-term obligation (see Note 17 – Subsequent Events). As we had intent to refinance as of March 31, 2019, in addition to actual refinancing on May 7, 2019, we classified the current portion of Second Lien Term Loan amounting to $2.3 million as long-term debt on our condensed consolidated balance sheet as of March 31, 2019. As of March 31, 2019, the outstanding principal balance under the Second Lien Term Loan was $75.0 million, classified as long-term debt in the condensed consolidated balance sheet as of March 31, 2019. Equipment Financing From 2016 through 2019 the Company entered into security agreements with financing institutions for the purchase of certain fracturing equipment. These financing agreements with maturities through 2023 had a total balance of $49.9 million, and a weighted average interest rate of 7.2% per annum as of March 31, 2019. One of the financing agreements with an outstanding principal balance of $22.8 million was all due within one year as of March 31, 2019. This financing agreement was refinanced on May 7, 2019 to a long-term obligation (see Note 17 – Subsequent Events). As the Company had intent to refinance this obligation as of March 31, 2019, and such refinancing was completed on May 7, 2019, this $22.8 million equipment financing agreement has been reclassified as long-term equipment financing on our condensed consolidated balance sheet as of March 31, 2019. After refinancing, the current portion of long-term equipment financing in the condensed consolidated balance sheet as of March 31, 2019 totals $12.4 million. As of December 31, 2018, these financing agreements had a total balance of $11.6 million, of which $3.3 million was due within one year. The weighted average interest rate for these agreements was 6.3% per annum as of December 31, 2018. Payments of Debt Obligations due by Period Presented in the following table is a schedule of the repayment requirements of long-term debt as of March 31, 2019 (in thousands) : Principal Amount of Long-term Debt Remainder of 2019 $ 28,160 2020 11,167 2021 5,594 2022 4,157 2023 748 Thereafter 162,844 Total $ 212,670

SHAREHOLDERS_ EQUITY AND MEMBER

SHAREHOLDERS’ EQUITY AND MEMBER’S INTEREST	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
SHAREHOLDERS’ EQUITY AND MEMBER’S INTEREST	NOTE 10 – SHAREHOLDERS’ EQUITY AND MEMBER’S INTEREST Shares Authorized and Outstanding Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s Board of Directors. At March 31, 2019 and December 31, 2018, there were no shares of preferred stock issued or outstanding. Class A Common Stock The Company is authorized to issue 400,000,000 shares of Class A common stock with a par value of $0.0001 per share. At March 31, 2019 and December 31, 2018, there were 52,927,034 and 49,254,760 shares of Class A common stock issued and outstanding, respectively. At March 31, 2019, 1,000,000 outstanding shares of Class A common stock were subject to cancellation on November 9, 2024, unless the closing price per share of the Class A Common Stock has equaled or exceeded $12.00 for any 20 trading days within any 30-trading day period, and 609,677 outstanding shares of Class A common stock were subject to the same cancellation provision, but at a closing price per share of $13.50. Class B Common Stock The Company is authorized to issue 20,000,000 shares of Class B common stock with a par value of $0.0001 per share. At March 31, 2019 and December 31, 2018, there were 13,937,332 shares of Class B common stock issued and outstanding. The shares of Class B common stock are non-economic; however, holders are entitled to one vote per share. Each share of Class B common stock, together with one unit of USWS Holdings, is exchangeable for one share of Class A common stock or, at the Company’s election, the cash equivalent to the market value of one share of Class A common stock. Warrants Prior to the Transaction, 32,500,000 warrants were issued pursuant to our initial public offering and 15,500,000 warrants were sold simultaneously to Matlin & Partners Acquisition Sponsor, LLC (the “Sponsor”) and Cantor Fitzgerald (the “Underwriter”). Each warrant entitles its holder to purchase one half of one share of Class A common stock at an exercise price of $5.75 per half share, to be exercised only for a whole number of shares of our Class A common stock. The warrants became exercisable 30 days after the completion of the Transaction and expire five years after that date or earlier upon redemption or liquidation. Once the warrants became exercisable, the Company may redeem the outstanding warrants at a price of $0.01 per warrant upon a minimum of 30 days’ prior written notice of redemption, if the last sale price of the Company’s common stock equals or exceeds $24.00 per share for any 20 trading days within a 30-trading day period ending on the third business day before the Company sends the notice of redemption to the warrant holders. The private placement warrants, however, are nonredeemable so long as they are held by the Sponsor, the Underwriter or their permitted transferees. During the three months ended March 31, 2019, the Company entered into privately negotiated warrant exchange agreements with certain warrant holders to exchange 10,864,391 public warrants for Class A common stock at a ratio of 0.13 Class A common shares per warrant. As a result, our Class A common shares issued and outstanding increased by 1,412,372 shares. As of March 31, 2019, there remained 21,635,609 public warrants and 15,500,000 private placement warrants outstanding. On April 17, 2019, pursuant to a previously announced public warrant exchange offer on March 14, 2019, the Company exchanged an additional 11,640,974 public warrants for Class A common stock at a ratio of 0.13 Class A common shares per warrant. As a result, our Class A common shares issued and outstanding increased by 1,513,340 shares. Noncontrolling Interest The Company’s noncontrolling ownership interest in consolidated subsidiaries is presented in the condensed consolidated balance sheet within shareholders’ equity as a separate component and represents approximately 20.8% ownership of USWS Holdings as of March 31, 2019. Long-Term Incentive Plan In connection with the Transaction, the Company’s Board of Directors adopted the U.S. Well Services, Inc. 2018 Long Term Incentive Plan (the “LTIP”). An aggregate 8,160,500 shares of Class A common stock were initially available for issuance under the LTIP. Shares issued under the LTIP are further discussed in Note 12 - Share-Based Compensation, herein. The aggregate amount of shares available for issuance as of March 31, 2019 was 4,302,436.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	NOTE 11 – EARNINGS (LOSS) PER SHARE Basic and diluted net income per share excludes the income attributable to and shares associated with the 1,609,677 Class A shares that are subject to cancellation on November 9, 2024 if certain market conditions have not been met. Diluted net income per share excludes the effects of warrants to purchase 18,567,805 shares of common stock because the average market price of the Class A shares during the period did not exceed the exercise price of the warrants. Diluted net income per share excludes the effects of unvested restricted stock because either the market conditions for vesting had not been met as of March 31, 2019 or including them would be anti-dilutive as a result of the Company being in a net loss position for the periods presented. The Company excluded the Class B shares from the computation of diluted earnings per share because the effect of including them would be anti-dilutive as a result of the Company being in a net loss position for the periods presented. The following table sets forth the calculation of basic and diluted earnings per share for the periods indicated based on the weighted average number of common shares outstanding for the period subsequent to the corporate reorganization that occurred in connection with the Transaction (in thousands, except share and per share amounts) Three Months Ended March 31, 2019 2018 Basic Net Income Per Share Numerator: Net loss attributable to U.S. Well Services, Inc. $ (22,272 ) $ (7,092 ) Net loss attributable to cancellable Class A shares 732 230 Basic net loss attributable to U.S. Well Services, Inc. shareholders $ (21,540 ) $ (6,862 ) Denominator: Weighted average shares outstanding 49,007,234 49,549,676 Cancellable Class A shares (1,609,677 ) (1,609,677 ) Basic weighted average shares outstanding 47,397,557 47,939,999 Basic and dilutive net income per share attributable to Class A shareholders $ (0.45 ) $ (0.14 )

Share-based Compensation

Share-based Compensation	3 Months Ended
	Mar. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-based Compensation	NOTE 12 – SHARE-BASED COMPENSATION Restricted Stock The Company granted a total of 2,213,023 shares of restricted stock to certain employees of the Company pursuant to the Company’s LTIP during the three months ended March 31, 2019. Restricted stock is subject to restrictions on transfer and is generally subject to a risk of forfeiture if the award recipient is no longer an employee of the Company prior to the lapse of the restriction. Stock-based compensation costs totaling $19.7 million associated with this award will be recognized over the four-year vesting period. The following table sets forth the restricted stock transactions for the three months ended March 31, 2019: Weighted- average Unvested grant-date fair value Units at beginning of period 530,000 $ 8.72 Granted 2,213,023 8.91 Vested - - Forfeited - - Units at end of period 2,743,023 $ 8.87 The Company also granted 46,875 shares of unrestricted Class A common stock during the three months ended March 31, 2019 to certain board members in exchange for their services as a board member to the Company. These shares are fully vested and the weighted-average grant-date fair value per share is $8.91. Stock-based compensation cost amounting to $0.4 million associated with this award will be recognized over the one-year requisite service period. The fair value of the restricted and unrestricted stock granted during the three months ended March 31, 2019 was determined using the closing price of the Company’s Class A common stock on the grant date. Stock Options The Company granted a total of 1,068,162 stock options to certain employees of the Company pursuant to the Company’s LTIP during the three months ended March 31, 2019. The fair value of stock options on the date of grant was $3.95 per option, which was calculated using the Black-Scholes valuation model. These stock options were granted with seven-year terms and vest over four years in equal installments each year on the anniversary of the grant date. The expected term of the options granted was based on the safe harbor rule of the SEC Staff Accounting Bulletin No. 107 “Share-Based Payment” as the Company lacks historical exercise data to estimate the expected term of these options. The expected stock price volatility is calculated based on the Company’s peer group because the Company does not have sufficient historical data and will continue to use peer group volatility information until historical volatility of the Company is available to measure expected volatility for future grants. The exercise price for stock options granted equals the closing market price of the underlying stock on the date of grant. These options are time-based and are not based upon attainment of performance goals. Stock based compensation costs totaling $4.2 million associated with this award will be recognized over the four-year vesting period. The following table sets forth the assumptions used in the Black-Scholes valuation model: Expected option term (years) 4.75 years Expected price volatility 49.0 % Expected dividend yield 0.0 % Risk-free Rate 2.63 % Grant date fair value per share $ 3.95 Grant date exercise price per share $ 8.91 For the three months ended March 31, 2019, stock-based compensation expense of $1.1 million related to restricted and unrestricted stock grants and stock option grants was recorded, of which $0.3 million is presented as part of cost of services, and $0.8 million presented as part of selling, general, and administrative expenses in the condensed consolidated statement of operations As of March 31, 2019, total unrecognized compensation cost related to stock-based compensation grants under the LTIP was $27.5 million. We expect to recognize these costs over a weighted average period of 3.8 years. 2017 Share-Based Compensation During 2017, USWS Holdings entered into various Class G Unit Agreements pursuant to which 85,800 Class G Units were granted to directors, officers, and key employees of the Company as performance incentives and are generally subject to a four-year vesting period. Each Class G Unit issued is intended to be a “profits interest” within the meaning of Revenue Procedures 93-27 and 2001-43. These Class G Unit grants are classified as equity awards and are subject to vesting and forfeiture under circumstances set forth in the agreements between USWS Holdings and each such directors, officers, and key employees. The fair value of each award is determined using an option pricing model, which is then adjusted for a discount due to lack of marketability. Of the total number of Class G Unit grants, there were 15,000 Class G Units granted to an officer that vested immediately on grant date. The Company recognizes the compensation expense related to these grants from USWS Holdings to its employees in its condensed consolidated statement of operations with a corresponding credit to equity, representing a deemed capital contribution from USWS Holdings. As a result of the Transaction, the vesting of these shares was accelerated pursuant to the Class G Unit agreements. For the three months ended March 31, 2019 and 2018, compensation expense of nil and $1.0 million, respectively, was recorded, of which nil and $0.5 million, respectively, is presented as part of cost of services, and nil and $0.5 million, respectively, is presented as part of selling, general, and administrative expenses in the condensed consolidated statement of operations. Of the total number of Class G Unit grants, a total of 20,000 Class G Units were granted to two officers, for which units will be fully vested upon satisfaction of a performance condition, which is the sale of the Company, and satisfaction of a market condition. The market condition requires the Enterprise Value, as defined in the grant agreements, to be greater than $450 million and $500 million, respectively, for the two officers at the effective date of sale of the Company. As of the Transaction closing date, both the performance and market conditions were met, resulting in recognition of compensation expense in the fourth quarter of 2018 amounting to $18.3 million, presented as part of selling, general, and administrative expenses in the condensed consolidated statement of operations. Since all the Class G Unit grants were fully vested as of the Transaction closing date, there is no unrecognized compensation cost as of March 31, 2019.

Employee Benefit Plan

Employee Benefit Plan	3 Months Ended
	Mar. 31, 2019
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract]
Employee Benefit Plan	NOTE 13 – EMPLOYEE BENEFIT PLAN In 2013, the Company established the U.S. Well Services 401(k) Plan. The Company matches 100% of employee contributions up to 6% of the employee’s salary, subject to cliff vesting after two years of service. Matching contributions were $1.1 million and $0.7 million,

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 14 – INCOME TAXES Prior to the completion of the Transaction, the Company was a limited liability company and was taxed as a partnership for federal and certain state income tax purposes. As such, the results of operations were allocated to the members for inclusion in their income tax returns and therefore no provision or benefit for federal or certain state income taxes were included in our financial statements prior to the completion of the Transaction. The Company files income tax returns in the U.S. federal jurisdiction and various state and local jurisdictions and is subject to examination by the taxing authorities. The Company’s effective tax rate on continuing operations for the three months ended March 31, 2019 was (0.44)%. The difference between the effective tax rate and the U.S. federal statutory rate is due to state taxes, flow-through income not subject to tax, and a valuation allowance. We follow guidance issued by the Financial Accounting Standards Board (“FASB”) in accounting for uncertainty in income taxes. This guidance clarifies the accounting for income taxes by prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the consolidated financial statements and applies to all income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon technical merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the consolidated financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement. We have considered our exposure under the standard at both the federal and state tax levels. We did not record any liabilities for uncertain tax positions as of March 31, 2019 or December 31, 2018. We record income tax-related interest and penalties, if any, as a component of income tax expense. We did not incur any material interest or penalties on income taxes. After consideration of all of the information available, management determined that a valuation allowance was appropriate, as it is not more likely than not that the Company will not utilize its net deferred tax assets. On December 22, 2017, the Tax Cuts and Jobs Act was signed into legislation. As part of the legislation, the U.S. corporate income tax rate was reduced to 21%. Since the Company was previously a flow-through entity, no deferred tax expense was recorded as a result of the reduced tax rate.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 15 – COMMITMENTS AND CONTINGENCIES Litigation Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. Sand Purchase Agreements The Company entered into agreements for the supply of proppant for use in its hydraulic fracturing operations. Under the terms of these agreements, the Company is subject to minimum purchase quantities on a monthly, quarterly, or annual basis at fixed prices or may pay penalties in the event of any shortfall. As of March 31, 2019, we estimated and accrued for a shortfall in quantities. This accrual is presented as part of accrued liabilities on the condensed consolidated balance sheets. The following is a schedule of the contracted volumes in dollars and minimum commitments under the proppant supply purchase agreements as of March 31, 2019 (in thousands) Minimum Contracted Commitments Remainder of 2019 $ 59,125 $ 15,486 2020 37,714 6,998 2021 24,246 2,448 Total $ 121,085 $ 24,932 The minimum commitments represent the aggregate amounts that we would be obligated to pay in the event that we procured no additional proppant under the contracts subsequent to March 31, 2019. During the first quarter of 2019, we were involved in a contract dispute with a proppant vendor resulting in the cancellation of the contract. Accordingly, as of March 31, 2019, we have excluded $47.1 million and $48.0 million of contracted and minimum commitments related to this contract, respectively. The litigation involving the contract in dispute is in its early stages, as such no prediction can be made as to the outcome. Operating Lease Agreements The Company has various operating leases for facilities with terms ranging from 24 to 76 months. Rent expense for the three months ended March 31, 2019 and 2018 was $0.7 million and $0.5 million, respectively, of which $0.6 million and $0.4 million, are recorded as part of cost of services and $0.1 million, $0.1 million, are recorded as part of selling, general and administrative expenses in the condensed consolidated statements of operations, respectively. The following is a schedule of minimum future payments on non-cancellable operating leases as of March 31, 2019 (in thousands) Remainder of 2019 $ 1,488 2020 1,246 2021 651 2022 476 2023 288 Thereafter 325 Total minimum future rentals $ 4,474 Self-insurance Beginning June 2014, the Company established a self-insured plan for employees’ healthcare benefits except for losses in excess of varying threshold amounts. The Company charges to expense all actual claims made during each reporting period, as well as an estimate of claims incurred, but not yet reported. The amount of estimated claims incurred, but not reported was $0.3 million as of March 31, 2019 and December 31, 2018, and was reported as accrued expenses in the condensed consolidated balance sheets. We believe that the liabilities we have recorded are appropriate based on the known facts and circumstances and do not expect further losses materially in excess of the amounts already accrued for existing claims.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 16 – RELATED PARTY TRANSACTIONS During the three months ended March 31, 2019, the Company purchased $1.9 million in chemicals used for our hydraulic fracturing operations from Rockwater Energy Solutions (“Rockwater”), a subsidiary of Select Energy Services (“Select Energy”). Rockwater is considered a related party post-Transaction since following the Transaction Select Energy and the Company share two board members and a common investor, Crestview Partners. As of March 31, 2019, the Company had $1.3 million in accounts payable owed to Rockwater.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 – SUBSEQUENT EVENTS Senior Secured Term Loan On May 7, 2019, our subsidiary, US Well Services, LLC as borrower, and we as guarantor, entered into a $250 million senior secured term loan facility (the “Senior Secured Term Loan”) that matures in May 2024. In connection with the closing of the Senior Secured Term Loan, the Company repaid balances outstanding under the First Lien Credit Facility and the Second Lien Term Loan in their entirety and terminated both facilities. Proceeds will also be used for payment of outstanding amounts owed on financed and accrued fracturing equipment, fees and expenses associated with the borrowing and future expansion capital expenditures. The Senior Secure Term Loan bears interest on the outstanding principal at a per annum rate of LIBOR plus 8.25%. The Company is required to make quarterly principal payments beginning on September 30, 2019 equal to 0.5% of the initial principal amount of the loan. The Senior Secured Term Loan contains various covenants, including, but not limited to, limitations on the incurrence of indebtedness, permitted investments, liens on assets, making distributions, transactions with affiliates, mergers, consolidations, disposition of assets and other provisions customary in similar types of arrangements excluding financial covenants. Obligations of the Senior Secured Term Loan are secured by a continuing security interest in all of the Company’s rights, title, and interest in and to substantially all of its assets. ABL Credit Facility On May 7, 2019, our subsidiary, US Well Services, LLC as borrower, and we as guarantor, entered into a new asset-backed revolving credit facility (the “ABL Facility”), which provides for commitments in an amount of $75.0 million. The ABL Facility has a borrowing base equal to 85% of eligible accounts receivables and the lesser of 80% of the value of eligible unbilled receivables or $15.0 million. The ABL Facility matures in February 2024. The ABL Facility contains various covenants, including, but not limited to, limitations on the incurrence of indebtedness, permitted investments, liens on assets, making distributions, transactions with affiliates, mergers, consolidations, disposition of assets and other provisions customary in similar types of arrangements. The ABL Facility is secured by the Company’s accounts receivable and a secondary security interest in all of the Company’s rights, title, and interest in and to substantially all of its assets.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements were prepared using generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and the instructions to Form 10-Q and Regulation S-X. Accordingly, these financial statements do not include all information or notes required by generally accepted accounting principles for annual financial statements and should be read in conjunction with the annual financial statements included in the Company's 2018 Annual Report on Form 10-K (the “Annual Report”). The accompanying unaudited condensed consolidated financial statements and accompanying notes present the consolidated financial position, results of operations, cash flows, and equity of the Company as of and for the three months ended March 31, 2019 and 2018. The interim data includes all adjustments, consisting only of normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the results for the interim period. The results of operations for the three months ended March 31, 2019 are not necessarily indicative of the results of operations expected for the entire fiscal year ended December 31, 2019.
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements comprise the financial statements of the Company its wholly owned subsidiaries, and its subsidiaries that it controls due to ownership of a majority voting interest. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. The financial statements of the subsidiaries are prepared for the same reporting period as the Company. All significant intercompany balances and transactions are eliminated upon consolidation.
Business Combinations	Business Combinations The Company accounts for business combinations under the acquisition method of accounting. Under this method, acquired assets, including separately identifiable intangible assets, and any assumed liabilities are recorded at their acquisition date estimated fair value. The excess of purchase price over the fair value amounts assigned to the assets acquired and liabilities assumed represents the goodwill amount resulting from the acquisition. Determining the fair value of assets acquired and liabilities assumed involves the use of significant estimates and assumptions.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. We regularly evaluate estimates and judgments based on historical experience and other relevant facts and circumstances. Significant estimates included in these financial statements primarily relate to allowance for doubtful accounts, allowance for inventory obsolescence, estimated useful lives and valuation of property and equipment and intangibles, impairment assessments of goodwill and other intangibles, Level 2 inputs used in fair value estimation of term loans, accounting for business combination, and the assumptions used in our Black-Scholes and Monte Carlo option pricing models associated with the valuation of share-based compensation. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents are highly liquid investments with an original maturity at the date of acquisition of three months or less. Cash and cash equivalents consist of cash on deposit with domestic banks and, at times, may exceed federally insured limits.
Restricted Cash	Restricted Cash Cash and cash equivalents that are restricted as to withdrawal or use under the terms of certain contractual agreements are recorded in restricted cash in our condensed consolidated balance sheets. The restricted cash in our condensed consolidated balance sheet represents cash transferred into a trust account to support our workers’ compensation obligations. The following table provides a reconciliation of the amount of cash and cash equivalents reported on the condensed consolidated balance sheets to the total of cash and cash equivalents and restricted cash shown on the consolidated statements of cash flows (in thousands) March 31, 2019 December 31, 2018 Cash and cash equivalents $ 19,395 $ 29,529 Restricted cash 509 507 Cash and cash equivalents and restricted cash $ 19,904 $ 30,036
Inventory	Inventory Inventory consists of proppant, chemicals, and other consumable materials and supplies used in our high-pressure hydraulic fracturing operations. Inventories are stated at the lower of cost or net realizable value. Cost is determined principally on a first-in-first-out cost basis. All inventories are purchased and used by the Company in the delivery of its services with no inventory being sold separately to outside parties. Inventory quantities on hand are reviewed regularly and write-downs for obsolete inventory are recorded based on our forecast of the inventory item demand in the near future. As of March 31, 2019 and December 31, 2018, the Company had inventory reserves of $0.6 million for obsolete and slow-moving inventory. On certain contracts with our proppant vendors, we take ownership of proppant as it leaves the sand mines. These in transit inventories are recognized as part of Inventory in our condensed consolidated balance sheets. As of March 31, 2019 and December 31, 2018, in transit inventories were nil and $0.3 million, respectively.
Property and Equipment	Property and Equipment Property and equipment are carried at cost, with depreciation provided on a straight-line basis over their estimated useful lives. Expenditures for renewals and betterments that extend the lives of the assets are capitalized. Amounts spent for maintenance and repairs, which do not improve or extend the life of the related asset, are charged to expense as incurred.
Impairment of Long-Lived Assets	Impairment of Long-lived Assets Long-lived assets, such as property and equipment and amortizable identifiable intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When making this assessment, the following factors are considered: current operating results, trends and prospects, as well as the effects of obsolescence, demand, competition and other economic factors. We determine recoverability by evaluating whether the undiscounted estimated future net cash flows of the asset or asset group are less than its carrying value. When impairment is indicated, we proceed to Step 2 of the impairment test and measure the impairment as the amount by which the assets carrying value exceeds its fair value. Management considers a number of factors such as estimated future cash flows, appraisals and current market value analysis in determining fair value. Assets are written down to fair value if the concluded current fair value is below the net carrying value.
Goodwill	Goodwill Goodwill is not amortized, but is reviewed for impairment annually, or more frequently when events or changes in circumstances indicate that the carrying value may not be recoverable. Judgements regarding indicators of potential impairment are based on market conditions and operational performance of the business. As of December 31, or as required, the Company performs an impairment analysis of goodwill. The Company may assess its goodwill for impairment initially using a qualitative approach (“step zero”) to determine whether conditions exist that indicate it is more likely than not that a reporting unit’s carrying value is greater than its fair value, and if such conditions are identified, then a quantitative analysis will be performed to determine if there is any impairment. The Company may also elect to initially perform a quantitative analysis instead of starting with step zero. The quantitative assessment for goodwill is a two-step assessment. “Step one” requires comparing the carrying value of a reporting unit, including goodwill, to its fair value, which the Company estimates using the income approach. The income approach uses a discounted cash flow model, which involves significant estimates and assumptions, including preparation of revenue and profitability growth forecasts, selection of a discount rate, and selection of a terminal year multiple. If the fair value of the respective reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and no further testing is required. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is to measure the amount of impairment loss, if any. “Step two” compares the implied fair value of goodwill to the carrying amount of goodwill. The implied fair value of goodwill is determined by a hypothetical purchase price allocation using the reporting unit’s fair value as the purchase price. If the carrying amount of goodwill exceeds the implied fair value, an impairment charge is recorded to write down goodwill to its implied fair value.
Deferred Financing Costs	Deferred Financing Costs Costs incurred to obtain financing are capitalized and amortized to interest expense using the effective interest method over the contractual term of the debt. At the balance sheet date, deferred financing costs related to the term loans are presented as a direct deduction from the debt liability, while deferred financing costs related to the revolver facility are presented as deferred financing costs, net, on the condensed consolidated balance sheets.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is defined under Accounting Standards Codification (ASC) 820, Fair Value Measurement Level 1–inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2–inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3–inputs are unobservable for the asset or liability. The following is a summary of the carrying amounts and estimated fair values of our financial instruments as of March 31, 2019 and December 31, 2018: Cash and cash equivalents, restricted cash, accounts receivable, accounts payable and accrued expenses and other current liabilities. These carrying amounts approximate fair value because of the short maturity of the instruments or because the carrying value is equal to the fair value of those instruments on the balance sheet dates. Second Lien Term Loan . The carrying value of the Second Lien Term Loan approximates fair value as its terms are consistent with and comparable to current market rates as of March 31, 2019 and December 31, 2018.
Revenue Recognition	Revenue Recognition Effective January 1, 2019, the Company adopted a comprehensive new revenue recognition standard, ASC 606, Revenue from Contracts with Customers. Under the new standard, revenue recognition is based on the customer’s ability to benefit from the services rendered in an amount that reflects the consideration expected to be received in exchange for those services. Taxes collected from customers and remitted to governmental authorities are accounted for on a net basis and therefore excluded from revenues in the Company’s financial statements. The Company’s revenues consist of providing hydraulic fracturing services for either a pre-determined term or number of stages/wells to exploration and production (E&P) companies operating in the onshore oil and natural gas basins of the United States. Revenues are earned as services are rendered, which is generally on a per stage or fixed monthly rate basis. Customers are invoiced according to contract terms either upon the completion of a stage, the completion of a well or monthly with payment due typically 30 days from invoice date. Hydraulic fracturing is a well-stimulation technique intended to optimize hydrocarbon flow paths during the completion phase of wellbores. The process involves the injection of water, sand and chemicals under high pressure into shale formations. The Company’s performance obligations are satisfied over time, typically measured in number of stages completed or the number of pumping days a fleet is available to pump for a customer in a month. A field ticket is created for each stage completed that records all services performed, including any chemicals and proppant consumed in completing the stage. The field ticket is signed by a customer representative and evidences the amounts to which the Company has a right to invoice and thus to recognize as revenue. All revenue is recognized when a contract with a customer exists, collectability of amounts subject to invoice is probable, the performance obligations under the contract have been satisfied over time, and the amount to which the Company has the right to invoice has been determined. Contract fulfillment costs, such as mobilization costs and shipping and handling costs, are expensed as incurred and are recorded in cost of services in the unaudited condensed consolidated statements of operations. A portion of the Company’s contracts contain variable consideration; however, this variable consideration is typically unknown at the time of contract inception, and is not known until the job is complete, at which time the variability is resolved. Examples of variable consideration include the amount of consumables (such as chemicals and proppants) that will be used to complete a job. The Company has elected to use the “as invoiced” practical expedient to recognize revenue based upon the amount it has a right to invoice upon the completion of each performance obligation per the terms of the contract. The practical expedient permits an entity to recognize revenue in the amount to which it has a right to invoice the customer if that amount corresponds directly with the value to the customer of the entity’s performance completed to date. The Company believes that this is an accurate reflection of the value transferred to the customer as each incremental obligation is performed. The Company has elected to expense sales commissions paid upon the successful signing of a new customer contract as incurred if the related contract will be fully satisfied within one year. For contracts that will not be fully satisfied within one year, these incremental costs of obtaining a contract with a customer will be recognized as a contract asset and amortized on a straight-line basis over the life of the contract.
Accounts Receivable	Accounts Receivable Accounts receivable are recorded at their outstanding balances adjusted for an allowance for doubtful accounts. The allowance for doubtful accounts is determined by analyzing the payment history and credit worthiness of each debtor. Receivable balances are charged off when they are considered uncollectible by management. Recoveries of receivables previously charged off are recorded as income when received. The Company held a reserve for doubtful accounts amounting to $0.2 million as of March 31, 2019 and December 31, 2018.
Major Customer and Concentration of Credit Risk	Major Customer and Concentration of Credit Risk The concentration of our customers in the oil and natural gas industry may impact our overall exposure to credit risk, either positively or negatively, in that customers may be similarly affected by changes in economic and industry conditions. We perform ongoing credit evaluations of our customers and do not generally require collateral in support of our trade receivables. The following table shows the percentage of revenues from our significant customers for the three months ended March 31, 2019 and 2018: Three Months Ended March 31, 2019 2018 Customer A 15.5% 29.0% Customer B * 21.2% Customer C 12.0% 12.6% Customer D 20.0% 12.6% Customer E 10.9% * Customer F 10.2% * An asterisk indicates that revenue is less than ten percent. The following table shows the percentage of trade receivables from our significant customers as of March 31, 2019 and December 31, 2018: March 31, 2019 December 31, 2018 Customer A 11.4% 18.4% Customer B * 17.7% Customer C * 10.8% Customer D 22.4% 26.1% Customer E 14.7% * Customer F * 13.0% Customer G 11.6% * An asterisk indicates that trade receivable is less than ten percent.
Share-Based Compensation	Share-Based Compensation The Company measures share-based compensation costs at the award’s fair value on the grant date. Employee share-based compensation is recognized as an expense over the requisite service period which is typically the period over which the award vests, or upon the occurrence of certain vesting events. Forfeitures are recognized as they occur. Non-employee share-based compensation is recognized over the period in which the related services are rendered.
Income Taxes	Income Taxes Prior to the completion of the Transaction, the Company was a limited liability company and was treated as a partnership for federal and certain state income tax purposes. As such, the results of operations were allocated to the members for inclusion in their income tax returns and therefore no provision or benefit for federal or certain state income taxes was included in our financial statements prior to the completion of the Transaction. The Company under ASC 740 uses the asset and liability method of accounting for income taxes, under which deferred tax assets and liabilities are recognized for the future tax consequences of (i) temporary differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities and (ii) operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are based on enacted tax rates applicable to the future period when those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period the rate change is enacted. A valuation allowance is provided for deferred tax assets when it is more likely than not the deferred tax assets will not be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties at March 31, 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.
Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncements The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. In May 2014, the Financial Accounting Standards Board (FASB) issued ASU No. 2014-09, Revenue from Contracts with Customers In January 2017, the FASB issued ASU 2017-1, Business Combinations (Topic 805): Clarifying the Definition of a Business, which clarifies the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The new guidance will be effective for emerging growth companies for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. The Company adopted the guidance as of January 1, 2019 and did not experience any impact on the condensed consolidated financial statements. In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 704): Balance Sheet Classification of Deferred Taxes Recent Accounting Pronouncements Not Yet Adopted In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments The Company is currently evaluating the impact of adopting the new guidance on the consolidated financial statements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) modified retrospective with applied transition method upon adoption of the standard. Under this adoption method, all leases that are in effect and in existence as of, and subsequent to transition date will be applied as of the transition date, with a cumulative impact to retained earnings in that period. Prior period financial statements would be stated under the old guidance ASC 840 with no change to prior periods or disclosures associated with prior period. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Cash and Cash Equivalents and Restricted Cash	The following table provides a reconciliation of the amount of cash and cash equivalents reported on the condensed consolidated balance sheets to the total of cash and cash equivalents and restricted cash shown on the consolidated statements of cash flows (in thousands) March 31, 2019 December 31, 2018 Cash and cash equivalents $ 19,395 $ 29,529 Restricted cash 509 507 Cash and cash equivalents and restricted cash $ 19,904 $ 30,036
Schedule of Percentage of Revenues and Trade Receivables from Customers	The following table shows the percentage of revenues from our significant customers for the three months ended March 31, 2019 and 2018: Three Months Ended March 31, 2019 2018 Customer A 15.5% 29.0% Customer B * 21.2% Customer C 12.0% 12.6% Customer D 20.0% 12.6% Customer E 10.9% * Customer F 10.2% * An asterisk indicates that revenue is less than ten percent. The following table shows the percentage of trade receivables from our significant customers as of March 31, 2019 and December 31, 2018: March 31, 2019 December 31, 2018 Customer A 11.4% 18.4% Customer B * 17.7% Customer C * 10.8% Customer D 22.4% 26.1% Customer E 14.7% * Customer F * 13.0% Customer G 11.6% * An asterisk indicates that trade receivable is less than ten percent.

Prepaids and Other Current As_2

Prepaids and Other Current Assets (Tables)	3 Months Ended
	Mar. 31, 2019
Prepaid Expense And Other Assets Current [Abstract]
Schedule of Prepaids and Other Current Assets	Prepaids and other current assets as of March 31, 2019 and December 31, 2018 consisted of the following (in thousands) March 31, 2019 December 31, 2018 Prepaid insurance $ 4,176 $ 6,011 Recoverable costs from insurance 456 3,540 Sales tax receivable 1,987 1,987 Other receivables - 895 Income tax receivable 810 810 Other current assets 4,740 3,194 Total prepaid expenses and other current assets $ 12,169 $ 16,437

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	A summary of intangible assets as of March 31, 2019 and December 31, 2018 consisted of the following (in thousands) Estimated Useful Life (in years) Gross Carrying Value Accumulated Amortization Net Book Value As of March 31, 2019 Order backlog 3 $ 15,345 $ 12,277 $ 3,068 Trademarks 10 3,132 678 2,454 Patents 20 22,955 2,486 20,469 Covenants not to compete 2 1,524 1,524 - Customer relationship 1 132 132 - $ 43,088 $ 17,097 $ 25,991 As of December 31, 2018 Order backlog 3 $ 15,345 $ 10,742 $ 4,603 Trademarks 10 3,132 600 2,532 Patents 20 22,955 2,200 20,755 Covenants not to compete 2 1,524 1,524 - Customer relationship 1 132 132 - $ 43,088 $ 15,198 $ 27,890
Schedule of Estimated Future Amortization Expense	The estimated amortization expense for future periods is as follows (in thousands) Fiscal Year Estimated Amortization Expense Remainder of 2019 $ 4,165 2020 1,461 2021 1,461 2022 1,461 2023 1,461 Thereafter 15,982 Total $ 25,991

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2019
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment as of March 31, 2019 and December 31, 2018 consisted of the following (in thousands) Estimated Useful Life (in years) March 31, 2019 December 31, 2018 Fracturing equipment 1.5 to 10 years $ 562,018 $ 449,685 Light duty vehicles 5 years 7,279 6,455 Furniture and fixtures 5 years 277 231 IT equipment 3 years 5,694 5,339 Auxiliary equipment 2 to 20 years 38,892 24,118 Leasehold improvements Term of lease 411 335 614,571 486,163 Less: Accumulated depreciation and amortization (167,445 ) (154,776 ) Property and equipment, net $ 447,126 $ 331,387

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Payables And Accruals [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities as of March 31, 2019 and December 31, 2018 consisted of the following (in thousands) March 31, 2019 December 31, 2018 Accrued payroll and benefits $ 10,484 $ 7,087 Accrued taxes 11,006 8,119 Other current liabilities 4,276 1,838 Accrued expenses and other current liabilities $ 25,766 $ 17,044

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt as of March 31, 2019 and December 31, 2018 consisted of the following (in thousands) March 31, 2019 December 31, 2018 First Lien Credit Facility $ 65,000 $ 55,975 Second Lien Term Loan 75,000 40,000 Equipment financing 49,939 11,567 Capital leases 22,731 25,338 Total debt 212,670 132,880 Unamortized discount on debt and debt issuance costs (4,633 ) (3,963 ) Current maturities (30,911 ) (29,501 ) Net Long-term debt $ 177,126 $ 99,416
Schedule of Repayment Requirements of Long-term Debt	Presented in the following table is a schedule of the repayment requirements of long-term debt as of March 31, 2019 (in thousands) : Principal Amount of Long-term Debt Remainder of 2019 $ 28,160 2020 11,167 2021 5,594 2022 4,157 2023 748 Thereafter 162,844 Total $ 212,670

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Calculation of Basic And Diluted Earning Per Share	The following table sets forth the calculation of basic and diluted earnings per share for the periods indicated based on the weighted average number of common shares outstanding for the period subsequent to the corporate reorganization that occurred in connection with the Transaction (in thousands, except share and per share amounts) Three Months Ended March 31, 2019 2018 Basic Net Income Per Share Numerator: Net loss attributable to U.S. Well Services, Inc. $ (22,272 ) $ (7,092 ) Net loss attributable to cancellable Class A shares 732 230 Basic net loss attributable to U.S. Well Services, Inc. shareholders $ (21,540 ) $ (6,862 ) Denominator: Weighted average shares outstanding 49,007,234 49,549,676 Cancellable Class A shares (1,609,677 ) (1,609,677 ) Basic weighted average shares outstanding 47,397,557 47,939,999 Basic and dilutive net income per share attributable to Class A shareholders $ (0.45 ) $ (0.14 )

Share-based Compensation (Table

Share-based Compensation (Tables)	3 Months Ended
	Mar. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Schedule of Restricted Stock Transactions	The following table sets forth the restricted stock transactions for the three months ended March 31, 2019: Weighted- average Unvested grant-date fair value Units at beginning of period 530,000 $ 8.72 Granted 2,213,023 8.91 Vested - - Forfeited - - Units at end of period 2,743,023 $ 8.87
Schedule of Key Input Assumptions	The following table sets forth the assumptions used in the Black-Scholes valuation model: Expected option term (years) 4.75 years Expected price volatility 49.0 % Expected dividend yield 0.0 % Risk-free Rate 2.63 % Grant date fair value per share $ 3.95 Grant date exercise price per share $ 8.91

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
Schedule of Contracted Volumes and Minimum Commitments under Proppant Supply Purchase Agreements	The following is a schedule of the contracted volumes in dollars and minimum commitments under the proppant supply purchase agreements as of March 31, 2019 (in thousands) Minimum Contracted Commitments Remainder of 2019 $ 59,125 $ 15,486 2020 37,714 6,998 2021 24,246 2,448 Total $ 121,085 $ 24,932
Schedule of Minimum Future Payments on Non-Cancelable Operating Leases	The following is a schedule of minimum future payments on non-cancellable operating leases as of March 31, 2019 (in thousands) Remainder of 2019 $ 1,488 2020 1,246 2021 651 2022 476 2023 288 Thereafter 325 Total minimum future rentals $ 4,474

Description of Business (Detail

Description of Business (Details Narrative)	Mar. 31, 2019
Merger and Contribution Agreement [Member] | USWS Holdings [Member]
Description Of Business [Line Items]
Equity interests ownership	79.20%

Significant Accounting Polici_4

Significant Accounting Policies (Details Narrative) - USD ($)	Nov. 09, 2018	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Cash equivalents original maturity date of acquisition		3 months
Inventory valuation reserves		$ 600,000		$ 600,000
Inventory in transit		0		300,000
Increase (Decrease), Retained Earnings			$ 100,000
Allowance for doubtful accounts		189,000		$ 189,000
Income tax provision or benefit	$ 0	124,000
Accrued for payment of interest and penalties		$ 0

Significant Accounting Polici_5

Significant Accounting Policies - Cash and Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Cash and cash equivalents	$ 19,395	$ 29,529
Restricted cash	509	507
Cash and cash equivalents and restricted cash	$ 19,904	$ 30,036	$ 19,586	$ 5,923

Significant Accounting Polici_6

Significant Accounting Policies (Details) - Customer Concentration Risk [Member]	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Revenues [Member] | Customer A [Member]
Concentration risk, Percentage	15.50%	29.00%
Revenues [Member] | Customer B [Member]
Concentration risk, Percentage		21.20%
Revenues [Member] | Customer C [Member]
Concentration risk, Percentage	12.00%	12.60%
Revenues [Member] | Customer D [Member]
Concentration risk, Percentage	20.00%	12.60%
Revenues [Member] | Customer E [Member]
Concentration risk, Percentage	10.90%
Revenues [Member] | Customer F [Member]
Concentration risk, Percentage	10.20%
Trade Receivables [Member] | Customer A [Member]
Concentration risk, Percentage	11.40%		18.40%
Trade Receivables [Member] | Customer B [Member]
Concentration risk, Percentage			17.70%
Trade Receivables [Member] | Customer C [Member]
Concentration risk, Percentage			10.80%
Trade Receivables [Member] | Customer D [Member]
Concentration risk, Percentage	22.40%		26.10%
Trade Receivables [Member] | Customer E [Member]
Concentration risk, Percentage	14.70%
Trade Receivables [Member] | Customer F [Member]
Concentration risk, Percentage			13.00%
Trade Receivables [Member] | Customer G
Concentration risk, Percentage	11.60%

Significant Accounting Polici_7

Significant Accounting Policies (Parenthetical) (Details) - Maximum [Member]	3 Months Ended
	Mar. 31, 2019
Revenues [Member]
Concentration risk, Percentage	10.00%
Trade Receivables [Member]
Concentration risk, Percentage	10.00%

Prepaids and Other Current As_3

Prepaids and Other Current Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Prepaid Expense And Other Assets Current [Abstract]
Prepaid insurance	$ 4,176	$ 6,011
Recoverable costs from insurance	456	3,540
Sales tax receivable	1,987	1,987
Other receivables		895
Income tax receivable	810	810
Other current assets	4,740	3,194
Total prepaid expenses and other current assets	$ 12,169	$ 16,437

Prepaids and Other Current As_4

Prepaids and Other Current Assets (Details Narrative) $ in Millions	Dec. 31, 2018USD ($)
Prepaid Expense And Other Assets Current [Abstract]
Recoverable costs from insurance	$ 2.9

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Finite Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 43,088	$ 43,088
Accumulated Amortization	17,097	15,198
Net Book Value	$ 25,991	$ 27,890
Order Backlog [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (in years)	3 years	3 years
Gross Carrying Value	$ 15,345	$ 15,345
Accumulated Amortization	12,277	10,742
Net Book Value	$ 3,068	$ 4,603
Trademarks [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (in years)	10 years	10 years
Gross Carrying Value	$ 3,132	$ 3,132
Accumulated Amortization	678	600
Net Book Value	$ 2,454	$ 2,532
Patents [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (in years)	20 years	20 years
Gross Carrying Value	$ 22,955	$ 22,955
Accumulated Amortization	2,486	2,200
Net Book Value	$ 20,469	$ 20,755
Covenants Not To Compete [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (in years)	2 years	2 years
Gross Carrying Value	$ 1,524	$ 1,524
Accumulated Amortization	$ 1,524	$ 1,524
Customer Relationship [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (in years)	1 year	1 year
Gross Carrying Value	$ 132	$ 132
Accumulated Amortization	$ 132	$ 132

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 1.9	$ 2.1

Intangible Assets (Details 1)

Intangible Assets (Details 1) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Remainder of 2019	$ 4,165
2020	1,461
2021	1,461
2022	1,461
2023	1,461
Thereafter	15,982
Net Book Value	$ 25,991	$ 27,890

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 614,571	$ 486,163
Less: Accumulated depreciation and amortization	(167,445)	(154,776)
Property and equipment, net	447,126	331,387
Fracturing Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 562,018	449,685
Fracturing Equipment [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life (in years)	1 year 6 months
Fracturing Equipment [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life (in years)	10 years
Light Duty Vehicles [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 7,279	6,455
Estimated Useful Life (in years)	5 years
Furniture and fixtures [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 277	231
Estimated Useful Life (in years)	5 years
IT Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 5,694	5,339
Estimated Useful Life (in years)	3 years
Auxiliary Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 38,892	24,118
Auxiliary Equipment [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life (in years)	2 years
Auxiliary Equipment [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life (in years)	20 years
Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 411	$ 335
Estimated Useful Life	Term of lease

Property and Equipment, Net - (

Property and Equipment, Net - (Details Narrative) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Jan. 31, 2019	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Depreciation and amortization expense		$ 35,900	$ 23,800
Net book value		447,126		$ 331,387
Accumulated depreciation		167,445		154,776
Future minimum lease payments related to capital leases		24,200
Future minimum lease payments related to capital lease due in remainder of fiscal year		18,300
Future minimum lease payments related to capital lease due in two years		5,900
Adjustment to carrying amount of equipment	$ 100
Imputed interest		1,500
August And October 2017 Capital Lease Agreement [Member] | Fracturing Equipment [Member]
Property Plant And Equipment [Line Items]
Net book value		29,800
Accumulated depreciation		$ 5,500		$ 0
August And September2017 Capital Lease Agreement | Fracturing Equipment [Member]
Property Plant And Equipment [Line Items]
Net book value	$ 7,600

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Payables And Accruals [Abstract]
Accrued payroll and benefits	$ 10,484	$ 7,087
Accrued taxes	11,006	8,119
Other current liabilities	4,276	1,838
Accrued expenses and other current liabilities	$ 25,766	$ 17,044

Short - Term Note Payable (Deta

Short - Term Note Payable (Details Narrative) - USD ($) $ in Thousands	Nov. 09, 2018	Sep. 15, 2018	Mar. 15, 2018	Mar. 31, 2019	Dec. 31, 2018
Short Term Debt [Line Items]
Notes payable				$ 2,381	$ 4,560
Premium Finance Agreement [Member] | Workers Compensation and Pollution Coverage [Member]
Short Term Debt [Line Items]
Short term debt, term				The Company entered into a premium finance agreement with a credit finance institution to pay the premiums. The aggregate amount of the premiums financed was $1.1 million at an interest rate of 4.2%. Under the terms of the agreement, the Company agreed to pay 15 equal monthly payments of $0.1 million beginning April 15, 2018 through maturity on June 15, 2019. The payments include nominal interest expense. The note had an outstanding balance of $0.2 million and $0.4 million as of March 31, 2019 and December 31, 2018, respectively.
Aggregate amount of premiums financed			$ 1,100
Insurance premium interest rate			4.20%
Insurance premium payment term				Under the terms of the agreement, the Company agreed to pay 15 equal monthly payments of $0.1 million beginning April 15, 2018 through maturity on June 15, 2019.
Insurance premium payment			$ 100
Insurance premium beginning payment date			Apr. 15, 2018
Insurance premium maturity date			Jun. 15, 2019
Notes payable				$ 200	400
Premium Finance Agreement [Member] | General Liability, Workers Compensation, Umbrella, Auto and Pollution Coverage [Member]
Short Term Debt [Line Items]
Short term debt, term				The Company entered into a premium finance agreement with a credit finance institution to pay the premiums. The aggregate amount of the premiums financed was $5.1 million at an interest rate 5.5%. Under the terms of the agreement, the Company agreed to pay nine equal monthly payments of $0.6 million beginning October 15, 2018 through maturity on June 15, 2019. The payments include interest of approximately $0.1 million. The note had an outstanding balance of $1.7 million and $3.4 million as of March 31, 2019 and December 31, 2018, respectively.
Aggregate amount of premiums financed		$ 5,100
Insurance premium interest rate		5.50%
Insurance premium payment term				Under the terms of the agreement, the Company agreed to pay nine equal monthly payments of $0.6 million beginning October 15, 2018 through maturity on June 15, 2019.
Insurance premium payment		$ 600
Insurance premium beginning payment date		Oct. 15, 2018
Insurance premium maturity date		Jun. 15, 2019
Notes payable				$ 1,700	3,400
Interest expense on insurance premium		$ 100
Premium Finance Agreement [Member] | Directors and Officers Liability Coverage [Member]
Short Term Debt [Line Items]
Short term debt, term				The Company entered into a premium finance agreement with a credit finance institution to pay the premiums. The aggregate amount of the premiums financed was $0.8 million at an interest rate of 5.5%. Under the terms of the agreement, the Company agreed to pay nine equal monthly payments of $0.1 million beginning December 9, 2018 through maturity on August 9, 2019. The payments include nominal interest expense. The note had an outstanding balance of $0.4 million and $0.7 million as of March 31, 2019 and December 31, 2018, respectively.
Aggregate amount of premiums financed	$ 800
Insurance premium interest rate	5.50%
Insurance premium payment term				Under the terms of the agreement, the Company agreed to pay nine equal monthly payments of $0.1 million beginning December 9, 2018 through maturity on August 9, 2019.
Insurance premium payment	$ 100
Insurance premium beginning payment date	Dec. 9, 2018
Insurance premium maturity date	Aug. 9, 2019
Notes payable				$ 400	$ 700

Debt (Details)

Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Capital leases	$ 22,731	$ 25,338
Total debt	212,670	132,880
Unamortized discount on debt and debt issuance costs	(4,633)	(3,963)
Current maturities	(30,911)	(29,501)
Net Long-term debt	177,126	99,416
First Lien Credit Facility [Member]
Debt Instrument [Line Items]
Credit Facility	65,000	55,975
Equipment Financing [Member]
Debt Instrument [Line Items]
Credit Facility	49,939	11,567
Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Credit Facility	$ 75,000	$ 40,000

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)	Dec. 15, 2019	Dec. 14, 2019	Oct. 01, 2019	Dec. 14, 2018	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Mar. 20, 2019	Feb. 04, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Current portion of long-term equipment financing							$ 12,390,000			$ 3,263,000
Equipment Financing [Member]
Debt Instrument [Line Items]
Debt instrument total balance							49,900,000			11,600,000
Current portion of long-term equipment financing							$ 12,400,000			$ 3,300,000
Debt instrument, weighted average interest rate							7.20%			6.30%
Debt instrument, maturity date, description							From 2016 through 2019 the Company entered into security agreements with financing institutions for the purchase of certain fracturing equipment.
Debt instrument, maturity year							2023
Outstanding principal balance due within one year							$ 22,800
Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Outstanding revolver loan							75,000,000			$ 40,000,000
Insurance premium maturity date				May 31, 2020
Outstanding principal balance due within one year							2,300,000
Long term debt, principal outstanding balance							75,000,000
USWS Holdings [Member] | Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Term loan, principal amount				$ 40,000,000
Term loan, available borrowing capacity								$ 15,000,000	$ 20,000,000
First Lien Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility, borrowing capacity				$ 65,000,000
Line of credit facility, maturity start date				May 31, 2020
Outstanding revolver loan							$ 65,000,000			$ 55,975,000
LIBOR [Member] | USWS Holdings [Member] | Scenario, Forecast [Member] | Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Line of credit facility, interest rate	11.50%	7.75%	3.00%		1.75%	0.75%
LIBOR [Member] | First Lien Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility, interest rate				6.00%
LIBOR [Member] | Asset-Based First Lien Credit Facility [Member] | USWS Holdings [Member]
Debt Instrument [Line Items]
Line of credit facility, interest rate				0.00%

Debt (Details1)

Debt (Details1) $ in Thousands	Mar. 31, 2019USD ($)
Debt Disclosure [Abstract]
2019	$ 28,160
2020	11,167
2021	5,594
2022	4,157
2023	748
Thereafter	162,844
Principal Amount of Long-term Debt	$ 212,670

Shareholders' Equity and Member

Shareholders' Equity and Member's Interest (Details Narrative) - $ / shares	Apr. 17, 2019	Mar. 31, 2019	Dec. 31, 2018
Class Of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001
Preferred stock, authorized		10,000,000	10,000,000
Preferred stock, shares issued		0	0
Preferred stock, shares outstanding		0	0
Common stock maximum trading period		30 days
Warrants issued to purchase stock		1
Closing price per share		$ 24
Exercise price		$ 5.75
Warrants, year of expiration		2005
Redemption price of outstanding warrants		$ 0.01
Long Term Incentive Plan [Member]
Class Of Stock [Line Items]
Shares of Restricted Stock Granted		4,302,436
USWS Holdings [Member]
Class Of Stock [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent		20.80%
Public Warrants [Member]
Class Of Stock [Line Items]
Warrants outstanding		21,635,609
Private Placement Warrant [Member]
Class Of Stock [Line Items]
Warrants outstanding		15,500,000
Sponsor and Underwriter [Member]
Class Of Stock [Line Items]
Warrants issued to purchase stock		15,500,000
Initial Public Offering [Member]
Class Of Stock [Line Items]
Warrants issued to purchase stock		32,500,000
Common Class A [Member]
Class Of Stock [Line Items]
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, authorized		400,000,000	400,000,000
Common stock, issued		52,927,034	49,254,760
Common stock, outstanding		52,927,034	49,254,760
Exercise price		$ 0.13
Number of warrants exchanged		10,864,391
Increase in shares issued and outstanding		1,412,372
Shares of Restricted Stock Granted		2,213,027
Common Class A [Member] | Long Term Incentive Plan [Member]
Class Of Stock [Line Items]
Common Stock Available For Issuance		8,160,500
Common Class A [Member] | Subsequent Event
Class Of Stock [Line Items]
Exercise price	$ 0.13
Number of warrants exchanged	11,640,974
Increase in shares issued and outstanding	1,513,340
Common Class A [Member] | Stock Price Equaled or Exceeded 12.00 [Member]
Class Of Stock [Line Items]
Common stock, shares outstanding subject to cancellation		1,000,000
Closing price per share		$ 12
Common stock maximum trading period		30 days
Common Class A [Member] | Stock Price 13.50 [Member]
Class Of Stock [Line Items]
Common stock, shares outstanding subject to cancellation		609,677
Closing price per share		$ 13.50
Common Class B [Member]
Class Of Stock [Line Items]
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, authorized		20,000,000	20,000,000
Common stock, issued		13,937,332	13,937,332
Common stock, outstanding		13,937,332	13,937,332
Common stock, voting rights		one

Earning (Loss) Per Share - (Det

Earning (Loss) Per Share - (Details Narrative) - shares	Nov. 09, 2024	Mar. 31, 2019	Mar. 31, 2018
Earnings Per Share Basic [Line Items]
Basic and diluted net income per share excludes the income attributable And shares associated to cancellation		1,609,677	1,609,677
Common Class A [Member] | Scenario, Forecast [Member]
Earnings Per Share Basic [Line Items]
Basic and diluted net income per share excludes the income attributable And shares associated to cancellation	1,609,677
Common Class A [Member] | Warrant [Member]
Earnings Per Share Basic [Line Items]
Diluted net income per share excludes the effects of warrants to purchase		18,567,805

Earning Per Share (Details)

Earning Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Basic Net Income Per Share
Net loss attributable to U.S. Well Services, Inc.	$ (22,272)	$ (7,092)
Net loss attributable to cancellable Class A shares	732	230
Basic net loss attributable to U.S. Well Services, Inc. shareholders	$ (21,540)	$ (6,862)
Weighted average shares outstanding	49,007,234	49,549,676
Cancellable Class A shares	(1,609,677)	(1,609,677)
Basic weighted average shares outstanding	47,397,557	47,939,999
Basic and diluted	$ (0.45)	$ (0.14)

Share-Based Compensation (Detai

Share-Based Compensation (Details Narrative) - USD ($)	3 Months Ended		11 Months Ended	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation to be recognized	$ 27,500,000
Fair value per option	$ 3.95
Terms of stock option grant	7 years
Period for recognition of unrecognized compensation cost	3 years 9 months 18 days
Common Class A [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock granted	46,875
Weighted-average grant-date fair value, Vested	$ 8.91
Stock-based compensation expense	$ 400,000
Stock recognition, requisite service period	1 year
Class G Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation to be recognized	$ 0
Class G Units [Member] | Two Officers [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units granted			20,000
Class G Units [Member] | First Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Enterprise value			$ 450,000,000
Class G Units [Member] | Second Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Enterprise value			$ 500,000,000
Class G Units [Member] | Selling, General and Administrative Expenses [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense				$ 18,300,000
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock granted	2,213,023
Fair value per option	$ 3.95
Restricted Stock [Member] | Long Term Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock granted	2,213,023
Stock-based compensation to be recognized	$ 19,700,000
Share vesting period	4 years
Stock-based compensation expense	$ 1,100,000
Restricted Stock [Member] | Long Term Incentive Plan [Member] | Cost of Services [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	300,000
Restricted Stock [Member] | Long Term Incentive Plan [Member] | Selling, General and Administrative Expenses [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 800,000
Employee Stock Option [Member] | Long Term Incentive Plan [Member] | Common Class A [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock granted	1,068,162
Stock-based compensation to be recognized	$ 4,200,000
Share vesting period	4 years
Performance Incentives [Member] | Class G Unit Agreements [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense		$ 1,000,000
Performance Incentives [Member] | Class G Unit Agreements [Member] | Cost of Services [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense		500,000
Performance Incentives [Member] | Class G Unit Agreements [Member] | Selling, General and Administrative Expenses [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense		$ 500,000
Performance Incentives [Member] | Class G Unit Agreements [Member] | Class G Units [Member] | Directors, Officers and Key Employees [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share vesting period	4 years
Number of units granted	85,800
Performance Incentives [Member] | Class G Unit Agreements [Member] | Class G Units [Member] | Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units granted	15,000

Share-Based Compensation (Det_2

Share-Based Compensation (Details)	3 Months Ended
	Mar. 31, 2019$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Fair value per option	$ 3.95
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unvested units at beginning of period | shares	530,000
Unvested, Granted | shares	2,213,023
Unvested units at end of period | shares	2,743,023
Weighted-average grant-date fair value units at beginning of period	$ 8.72
Weighted-average grant-date fair value, Granted	8.91
Weighted-average grant-date fair value units at end of period	$ 8.87
Expected option term (years)	4 years 9 months
Expected price volatility	49.00%
Expected dividend yield	0.00%
Risk-free Rate	2.63%
Fair value per option	$ 3.95
Grant date exercise price per share	$ 8.91

Employee Benefit Plan - (Detail

Employee Benefit Plan - (Details Narrative) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plan, employer matching contribution	100.00%
Employer matching contributions	$ 1.1	$ 0.7
Defined contribution plan, vesting period	2 years
Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plan, percent of employees' gross pay	6.00%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Effective tax rate on continuing operations	(0.44%)
Uncertain tax positions	$ 0	$ 0
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Deferred tax assets, valuation allowance	$ 0

Commitments and Contingencies -

Commitments and Contingencies - (Details) $ in Thousands	Mar. 31, 2019USD ($)
Contracted
Remainder of 2019	$ 59,125
2020	37,714
2021	24,246
Total	121,085
Minimum Commitments
Remainder of 2019	15,486
2020	6,998
2021	2,448
Total	$ 24,932

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Loss Contingencies [Line Items]
Excluded amount of contracted	$ 47.1
Excluded amount of minimum commitments	48
Rent expense	0.7	$ 0.5
Estimated claims incurred, but not reported	0.3		$ 0.3
Cost of Services [Member]
Loss Contingencies [Line Items]
Rent expense	0.6	0.4
Selling, General and Administrative Expenses [Member]
Loss Contingencies [Line Items]
Rent expense	$ 0.1	$ 0.1
Minimum [Member]
Loss Contingencies [Line Items]
Term of operating leases for facilities	24 months
Maximum [Member]
Loss Contingencies [Line Items]
Term of operating leases for facilities	76 months

Commitments and Contingencies_3

Commitments and Contingencies - (Details1) $ in Thousands	Mar. 31, 2019USD ($)
Commitments And Contingencies Disclosure [Abstract]
Remainder of 2019	$ 1,488
2020	1,246
2021	651
2022	476
2023	288
Thereafter	325
Total minimum future rentals	$ 4,474

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - Rockwater Energy Solutions [Member] $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)Director
Purchase of energy related inventory, chemicals	$ 1.9
Number of directors | Director	2
Accounts Payable	$ 1.3

SUBSEQUENT EVENTS - (Details Na

SUBSEQUENT EVENTS - (Details Narrative) - Subsequent Event	May 07, 2019USD ($)
Senior Secured Term Loan Credit And Guaranty Agreement
Subsequent Event [Line Items]
Debt instrument, face amount	$ 250,000,000
Debt Instrument Maturity month year	2024-05
Debt Instrument, Interest Rate During Period	0.50%
Insurance premium beginning payment date	Sep. 30, 2019
Senior Secured Term Loan Credit And Guaranty Agreement | LIBOR [Member]
Subsequent Event [Line Items]
Line of credit facility, interest rate	8.25%
Revolving Credit Facility
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 75,000,000
Percentage eligible for accounts receivables	85.00%
Percentage Eligible for Unbilled receivables	80.00%
Borrowing base unbilled receivables	$ 15,000,000
Line of credit facility, maturity start date	2024-02