U.S. Well Services (USWS) 10-Q 6 Nov 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Oct. 31, 2020
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
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	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity File Number	001-38025
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	81-1847117
Entity Address, Address Line One	1360 Post Oak Boulevard
Entity Address, Address Line Two	Suite 1800
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77056
City Area Code	832
Local Phone Number	562-3730
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		71,766,358
Title of each class	CLASS A COMMON SHARES $0.0001, par value
Trading Symbol	USWS
Name of each exchange on which registered	NASDAQ
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		2,302,936
Warrants [Member]
Document Information [Line Items]
Title of each class	WARRANTS
Trading Symbol	USWSW
Name of each exchange on which registered	NASDAQ

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
CURRENT ASSETS:
Cash and cash equivalents	$ 519	$ 33,794
Restricted cash	519	7,610
Accounts receivable (net of allowance for doubtful accounts of $9,000 and $22 as of September 30, 2020 and December 31, 2019, respectively)	36,416	79,542
Inventory, net	7,321	9,052
Prepaids and other current assets	10,443	13,332
Total current assets	55,218	143,330
Property and equipment, net	242,810	441,610
Intangible assets, net	13,708	21,826
Goodwill	4,971	4,971
Deferred financing costs, net	1,196	1,045
TOTAL ASSETS	317,903	612,782
CURRENT LIABILITIES:
Accounts payable	35,745	70,170
Accrued expenses and other current liabilities	12,142	40,481
Notes payable	1,867	8,068
Current portion of long-term equipment financing	3,473	5,564
Capital lease obligation	6,201	10,474
Current portion of long-term debt		6,250
Total current liabilities	59,428	141,007
Long-term equipment financing	10,243	10,501
Long-term debt	250,831	274,391
Other long-term liabilities	1,598	215
TOTAL LIABILITIES	322,100	426,114
Commitments and contingencies (NOTE 16)
STOCKHOLDERS' EQUITY (DEFICIT)
Additional paid in capital	240,547	248,302
Accumulated deficit	(317,642)	(111,201)
Total stockholders' equity (deficit) attributable to U.S. Well Services, Inc.	(77,088)	137,107
Noncontrolling interest		10,633
Total Stockholders' Equity (Deficit)	(77,088)	147,740
TOTAL LIABILITIES, MEZZANINE EQUITY AND STOCKHOLDERS' EQUITY (DEFICIT)	317,903	612,782
Series A Convertible Redeemable Preferred Stock [Member]
MEZZANINE EQUITY
Redeemable Convertible Preferred Stock	50,907	38,928
STOCKHOLDERS' EQUITY (DEFICIT)
Redeemable Convertible Preferred Stock	50,907	38,928
Series B Convertible Redeemable Preferred Stock [Member]
MEZZANINE EQUITY
Redeemable Convertible Preferred Stock	21,984
STOCKHOLDERS' EQUITY (DEFICIT)
Redeemable Convertible Preferred Stock	21,984
Common Class A [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock	7	5
Total Stockholders' Equity (Deficit)	$ 7	5
Common Class B [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock		1
Total Stockholders' Equity (Deficit)		$ 1

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Allowance for doubtful accounts	$ 9,000	$ 22
Series A Convertible Redeemable Preferred Stock [Member]
Mezzanine Equity, par value	$ 0.0001	$ 0.0001
Mezzanine Equity, authorized	55,000	55,000
Mezzanine Equity, issued	52,000	55,000
Mezzanine Equity, outstanding	52,000	55,000
Mezzanine Equity, liquidation preference	$ 61,006	$ 59,050
Common Class A [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, authorized	400,000,000	400,000,000
Common stock, issued	71,413,883	62,857,624
Common stock, outstanding	71,413,883	62,857,624
Common Class B [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, authorized	20,000,000	20,000,000
Common stock, issued	2,302,936	5,500,692
Common stock, outstanding	2,302,936	5,500,692
Series B Convertible Redeemable Preferred Stock [Member]
Mezzanine Equity, par value	$ 0.0001	$ 0.0001
Mezzanine Equity, authorized	22,050	0
Mezzanine Equity, issued	22,050	0
Mezzanine Equity, outstanding	22,050	0
Mezzanine Equity, liquidation preference	$ 23,398	$ 0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue	$ 44,042	$ 130,884	$ 195,914	$ 422,075
Costs and expenses:
Depreciation and amortization	16,393	39,723	65,759	117,888
Selling, general and administrative expenses	6,098	8,216	30,376	24,474
Impairment of long-lived assets			147,543
Loss on disposal of assets	755	4,976	5,852	15,884
Loss from operations	(10,361)	(12,823)	(198,937)	(44,012)
Interest expense, net	(5,744)	(8,449)	(19,357)	(21,384)
Loss on extinguishment of debt				(12,558)
Other income	30	62	81	1,774
Loss before income taxes	(16,075)	(21,210)	(218,213)	(76,180)
Income tax expense (benefit)	(87)	39	(824)	469
Net loss	(15,988)	(21,249)	(217,389)	(76,649)
Net loss attributable to noncontrolling interest	(51)	(4,280)	(10,948)	(15,929)
Net loss attributable to U.S. Well Services, Inc.	(15,937)	(16,969)	(206,441)	(60,720)
Deemed and imputed dividends on Series A preferred stock	(467)	(4,406)	(11,220)	(5,966)
Net loss attributable to U.S. Well Services, Inc. common stockholders	$ (18,939)	$ (23,045)	$ (224,458)	$ (69,016)
Loss per common share (See Note 12):
Basic and diluted	$ (0.28)	$ (0.45)	$ (3.46)	$ (1.36)
Weighted average common shares outstanding:
Basic and diluted	66,666,994	50,249,606	63,430,713	49,182,110
Series A Convertible Redeemable Preferred Stock [Member]
Costs and expenses:
Dividends accrued on preferred stock	$ (1,854)	$ (1,670)	$ (5,450)	$ (2,330)
Series B Convertible Redeemable Preferred Stock [Member]
Costs and expenses:
Dividends accrued on preferred stock	(681)		(1,347)
Service [Member]
Costs and expenses:
Cost of services (excluding depreciation and amortization)	$ 31,157	$ 90,792	$ 145,321	$ 307,841

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (217,389)	$ (76,649)
Adjustments to reconcile net loss to cash provided by operating activities:
Depreciation and amortization	65,759	117,888
Impairment of long-lived assets	147,543
Provision for losses on accounts receivable	9,031	307
Provision for losses on inventory obsolescence	603
Loss on disposal of assets	5,852	15,884
Amortization of discount on debt	2,355	1,373
Deferred financing costs amortization	1,017	1,049
Loss on extinguishment of debt		12,558
Share-based compensation expense	4,519	5,672
Changes in assets and liabilities:
Accounts receivable	34,096	(50,331)
Inventory	1,128	(2,036)
Prepaids and other current assets	5,979	1,795
Accounts payable	(22,375)	2,243
Accrued liabilities	(8,360)	1,487
Accrued interest	(10,669)	11,090
Net cash provided by operating activities	19,089	42,330
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(43,948)	(194,114)
Proceeds from sale of property and equipment	15,778	706
Net cash used in investing activities	(28,170)	(193,408)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	25,723	49,134
Repayment of revolving credit facility	(51,034)	(65,000)
Proceeds from issuance of long-term debt	10,000	285,000
Repayments of long-term debt	(2,500)	(75,000)
Payment of fees related to debt extinguishment		(6,560)
Proceeds from issuance of note payable		9,117
Repayments of notes payable	(6,201)	(4,560)
Repayments of amounts under equipment financing	(2,349)	(66,872)
Principal payments under finance lease obligation	(4,272)	(12,494)
Proceeds from issuance of preferred stock and warrants, net	19,596	54,524
Deferred financing costs	(20,248)	(13,451)
Net cash provided by (used in) financing activities	(31,285)	153,838
Net increase (decrease) in cash and cash equivalents and restricted cash	(40,366)	2,760
Cash and cash equivalents and restricted cash, beginning of period	41,404	30,036
Cash and cash equivalents and restricted cash, end of period	1,038	32,796
Supplemental cash flow disclosure:
Interest paid	25,865	7,853
Income tax paid	144	353
Non-cash investing and financing activities:
Beneficial conversion feature of Series A preferred stock		20,132
Issuance of warrants to purchase common stock associated with Series A preferred stock offering		10,720
Conversion of Series A preferred stock to Class A common stock	4,691
Deemed and imputed dividends on Series A preferred stock	11,220	5,966
Changes in accrued and unpaid capital expenditures	12,149	13,045
Assets under finance lease obligations		10,451
Financed equipment purchases		66,342
Common Class A [Member]
Non-cash investing and financing activities:
Issuance of stock to senior secured term loan lenders	1,438
Series B Convertible Redeemable Preferred Stock [Member]
Non-cash investing and financing activities:
Issuance of stock to senior secured term loan lenders	1,050
Dividends accrued on preferred stock	1,347
Series A Convertible Redeemable Preferred Stock [Member]
Non-cash investing and financing activities:
Dividends accrued on preferred stock	$ 5,450	$ 2,330

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Class A [Member]	Common Class B [Member]	Additional Paid in Capital [Member]	Accumulated Deficit [Member]	Accumulated Deficit [Member]Cumulative Effect, Period of Adoption, Adjustment [Member]	Noncontrolling Interests [Member]	Noncontrolling Interests [Member]Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance at Dec. 31, 2018	$ 240,349	$ 122	$ 5	$ 1	$ 204,928	$ (17,383)	$ 95	$ 52,798	$ 27
Balance (in shares) at Dec. 31, 2018			49,254,760	13,937,332
Accounting Standards Update [Extensible List]		us-gaap:AccountingStandardsUpdate201409Member					us-gaap:AccountingStandardsUpdate201409Member		us-gaap:AccountingStandardsUpdate201409Member
Exercise of warrants (in shares)			2,925,712
Conversion of Class B common stock to Class A common stock (in shares)			161,932	(161,932)
Restricted stock granted to employees (in shares)			2,218,183
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	5,359				4,265			1,094
Restricted stock forfeitures (in shares)			(18,687)
Issuance of warrants to purchase common stock associated with preferred stock offering	10,720				10,720
Beneficial conversion feature of Series A preferred stock	20,132				20,132
Deemed and imputed dividends on Series A preferred stock	(5,966)				(5,966)
Accrued Series A preferred stock dividends	(2,330)				(2,330)
Net loss	(76,649)					(60,720)		(15,929)
Balance at Sep. 30, 2019	192,155		$ 5	$ 1	232,080	(78,008)		38,077
Balance (in shares) at Sep. 30, 2019			54,588,775	13,775,400
Balance at Jun. 30, 2019	217,279		$ 5	$ 1	236,398	(61,039)		41,914
Balance (in shares) at Jun. 30, 2019			54,607,462	13,775,400
Share-based compensation	2,201				1,758			443
Restricted stock forfeitures (in shares)			(18,687)
Deemed and imputed dividends on Series A preferred stock	(4,406)				(4,406)
Accrued Series A preferred stock dividends	(1,670)				(1,670)
Net loss	(21,249)					(16,969)		(4,280)
Balance at Sep. 30, 2019	192,155		$ 5	$ 1	232,080	(78,008)		38,077
Balance (in shares) at Sep. 30, 2019			54,588,775	13,775,400
Balance at Dec. 31, 2019	147,740		$ 5	$ 1	248,302	(111,201)		10,633
Balance (in shares) at Dec. 31, 2019			62,857,624	5,500,692
Class A common stock issuance	1,438		$ 1		1,437
Class A common stock issuance (in shares)			5,530,022
Conversion of Class B common stock to Class A common stock			$ 1	$ (1)
Conversion of Class B common stock to Class A common stock (in shares)			3,197,756	(3,197,756)
Conversion of Series A preferred stock to Class A common stock	4,691				4,691
Conversion of Series A preferred stock to Class A common stock (in shares)			523,973
Share-based compensation	4,519				4,204			315
Tax withholding related to vesting of share-based compensation	(70)				(70)
Tax withholding related to vesting of share-based compensation (in shares)			(154,253)
Restricted stock forfeitures (in shares)			(541,239)
Deemed and imputed dividends on Series A preferred stock	(11,220)				(11,220)
Accrued Series A preferred stock dividends	(5,450)				(5,450)
Accrued Series B preferred stock dividends	(1,347)				(1,347)
Net loss	(217,389)					(206,441)		(10,948)
Balance at Sep. 30, 2020	(77,088)		$ 7		240,547	(317,642)
Balance (in shares) at Sep. 30, 2020			71,413,883	2,302,936
Balance at Jun. 30, 2020	(63,826)		$ 7		237,872	(301,705)
Balance (in shares) at Jun. 30, 2020			68,361,213	5,014,897
Class A common stock issuance (in shares)			400
Conversion of Class B common stock to Class A common stock (in shares)			2,711,961	(2,711,961)
Conversion of Series A preferred stock to Class A common stock	4,691				4,691
Conversion of Series A preferred stock to Class A common stock (in shares)			523,973
Share-based compensation	1,037				986			51
Restricted stock forfeitures (in shares)			(183,664)
Deemed and imputed dividends on Series A preferred stock	(467)				(467)
Accrued Series A preferred stock dividends	(1,854)				(1,854)
Accrued Series B preferred stock dividends	(681)				(681)
Net loss	(15,988)					(15,937)		$ (51)
Balance at Sep. 30, 2020	$ (77,088)		$ 7		$ 240,547	$ (317,642)
Balance (in shares) at Sep. 30, 2020			71,413,883	2,302,936

Description of Business

Description of Business	9 Months Ended
	Sep. 30, 2020
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 technology-focused oilfield service company focused on hydraulic fracturing for oil and natural gas exploration and production (“E&P”) companies in the United States. The process of hydraulic fracturing involves pumping a pressurized stream of fracturing fluid—typically a mixture of water, chemicals and proppant—into a well casing or tubing in order to cause the underground mineral formation to fracture or crack. Fractures release trapped hydrocarbon particles and provide a conductive channel for the oil or natural gas to flow freely to the wellbore for collection. The propping agent or proppant, becomes lodged in the cracks created by the hydraulic fracturing process, “propping” them open to facilitate the flow of hydrocarbons from the reservoir to the well. The Company’s fleets consist of mobile hydraulic fracturing units and other auxiliary heavy equipment to perform fracturing services. The Company has two designs for hydraulic fracturing units: (1) Conventional Fleets, which are powered by diesel fuel and utilize traditional internal combustion engines, transmissions, and radiators and (2) Clean Fleet ® MPAC 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, 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 97% ownership of USWS Holdings as of September 30, 2020. Unless the context otherwise requires, “the Company”, “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 U.S. Well Services, Inc. and its subsidiaries, including USWS Holdings and its subsidiaries.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
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 GAAP for annual financial statements and should be read in conjunction with the annual financial statements included in the Company's 2019 Annual Report on Form 10-K, filed with the Securities and Exchange Commission on March 5, 2020 (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 (deficit) of the Company as of the dates and for the periods presented. 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 periods. The results of operations for the three and nine months ended September 30, 2020 are not necessarily indicative of the results of operations expected for the entire fiscal year ended December 31, 2020. 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. 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 intangible assets, impairment assessments of goodwill and long-lived assets, Level 2 inputs used in fair value estimation of term loans, and the assumptions used in our Black-Scholes and Monte Carlo option pricing models associated with the valuation of share-based compensation and certain equity instruments. Actual results could differ from those estimates. Restricted Cash Cash and cash equivalents that are restricted as to withdrawal or use under the terms of certain contractual agreements, or are reserved for a specific purpose, and not readily available for immediate or general use 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 and cash held for use in capital expenditures related to approved fleet expansion in amounts of $0.5 million and a nominal amount, respectively, as of September 30, 2020, and $0.5 million and $7.1 million, respectively, as of December 31, 2019. 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 condensed consolidated statements of cash flows (in thousands) September 30, 2020 December 31, 2019 Cash and cash equivalents $ 519 $ 33,794 Restricted cash 519 7,610 Cash and cash equivalents and restricted cash $ 1,038 $ 41,404 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 for use 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 September 30, 2020 and December 31, 2019, the Company had reserves of $0.4 million and $0.6 million, respectively, for obsolete and slow-moving inventory. 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. The Company separately identifies and accounts for certain critical components of its hydraulic fracturing units including the engine, transmission, and pump, which requires us to separately estimate the useful lives of these components. For our other service equipment, we do not separately identify and track depreciation of specific original components. When we replace components of these assets, we typically estimate the net book values of the components that are retired, which are based primarily upon their replacement costs, their ages and their original estimated useful lives. In the first quarter of 2020, our review of impairment of long-lived assets (refer to “Note 5 – Goodwill and Intangible Assets”) necessitated a review of the useful lives of our property and equipment. Current trends in hydraulic fracturing equipment operating conditions, such as increasing treating pressures and higher pumping rates, along with the increase in daily pumping time are shortening the useful life of certain critical components we use. We determined that the average useful life of fluid ends and fuel injectors is now less than one year, resulting in our determination that costs associated with the replacement of these components will no longer be capitalized, but instead expensed as they are used in operations . This change in accounting estimate was made effective in March 2020 and accounted for prospectively . 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 of each year, or as required, the Company performs an impairment analysis of goodwill. The Company may assess its goodwill for impairment initially using a qualitative approach 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 perform a single step quantitative analysis in which the carrying amount of the reporting unit is compared to its fair value, which the Company estimates using a guideline public company method, a form of the market approach. The guideline public company method utilized the trading multiples of similarly traded public companies as they related to the Company’s operating metrics. An impairment charge would be recognized for the amount by which the carrying amount of the reporting unit exceeds the reporting unit’s fair value, and only limited to the total amount of goodwill allocated to the reporting unit. 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 September 30, 2020 and December 31, 2019: Senior Secured Term Loan . The fair value of the Senior Secured Term Loan is $193.9 million and approximates carrying value as of September 30, 2020 and December 31, 2019, respectively. Equipment financing . The carrying value of the equipment financing approximates fair value as its terms are consistent with and comparable to current market rates as of September 30, 2020 and December 31, 2019, respectively. Revenue Recognition The Company recognizes revenue 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. 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. 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. 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. 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. 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 customer. 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 of $9.0 million and a nominal amount as of September 30, 2020 and December 31, 2019, respectively. The reserve was recorded due to growing uncertainty as to collectability of billed amounts from customers weakened by the recent collapse in crude oil prices. We are continuing to work with our customers on collecting these receivables. 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 and nine months ended September 30, 2020 and 2019: Three Months Ended September 30, 2020 2019 Customer A * 21.8% Customer B 23.6% * Customer C 21.5% 10.1% Customer D * 16.1% Customer E 18.0% * Customer F 26.0% * Customer G * 20.0% Nine Months Ended September 30, 2020 2019 Customer A 13.5% 16.3% Customer B 17.1% * Customer C 17.5% * Customer D * 17.4% Customer E 13.7% * Customer F 17.1% * Customer G * 16.9% Customer I * 10.9% 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 September 30, 2020 and December 31, 2019: September 30, 2020 December 31, 2019 Customer A * 12.0% Customer B 25.9% 10.3% Customer C 14.6% * Customer D * 12.1% Customer E 14.0% * Customer F 13.4% * Customer G 23.5% 34.5% Customer H * 15.9% An asterisk indicates that trade receivable is less than ten percent. Income Taxes 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 September 30, 2020. 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	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Accounting Standards	NOTE 3 – ACCOUNTING STANDARDS Except as discussed below, there have been no recent accounting pronouncements or changes in accounting pronouncements during the nine months ended September 30, 2020, as compared to the recent accounting pronouncements described in the Annual Report, that are of significance, or potential significance to the Company. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment In June 2020, the FASB issued ASU 2020-05, Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842) - Effective Dates for Certain Entities

Prepaids and Other Current Asse

Prepaids and Other Current Assets	9 Months Ended
	Sep. 30, 2020
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 September 30, 2020 and December 31, 2019 consisted of the following (in thousands) September 30, 2020 December 31, 2019 Prepaid insurance $ 3,847 $ 11,127 Income tax receivable 1,567 810 Other current assets 5,029 1,395 Total prepaid expenses and other current assets $ 10,443 $ 13,332 During the third quarter of 2020, certain pieces of equipment were damaged. The Company has insurance coverage in place covering, among other things, property damage up to certain specified amounts. Other current assets include recoverable costs from insurance amounting to $3.1 million, which represents net book value of the equipment damaged.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	NOTE 5 – GOODWILL AND INTANGIBLE ASSETS Goodwill Goodwill represents the difference between the purchase price and the estimated fair value of identifiable assets acquired and liabilities assumed. The Company performs an impairment analysis related to goodwill as of December 31 of each year, or when the Company identifies certain triggering events or circumstances that would more likely than not reduce the estimated fair value of the goodwill below its carrying amount. In the first quarter of 2020, the Company performed an impairment analysis of goodwill and long-lived assets. This impairment analysis was triggered by the sudden and drastic decline in oil prices in March 2020 and the corresponding decrease in the Company’s stock price, operating results and revised forecasts. The Company performed a quantitative goodwill impairment test utilizing the single-step approach to compare the carrying value of the reporting unit to its estimated fair value. The estimated fair value of the reporting unit was determined using a guideline public company method, a form of the market approach. The guideline public company method utilized the trading multiples of similarly traded public companies as they related to our operating metrics. Based on the impairment test, the Company determined that goodwill was not impaired as the reporting unit’s carrying value, after accounting for the impairment charges of long-lived assets, did not exceed the reporting unit’s fair value. Intangible Assets A summary of intangible assets as of September 30, 2020 and December 31, 2019 consisted of the following (in thousands) Estimated Useful Life (in years) Gross Carrying Value Accumulated Amortization Net Book Value As of September 30, 2020 Trademarks 10 $ 1,415 $ 104 $ 1,311 Patents 20 12,776 379 12,397 $ 14,191 $ 483 $ 13,708 As of December 31, 2019 Trademarks 10 $ 3,132 $ 913 $ 2,219 Patents 20 22,955 3,348 19,607 $ 26,087 $ 4,261 $ 21,826 The intangible assets are amortized over the period the Company expects to receive the related economic benefit. Amortization expense related to amortizable intangible assets for the three months ended September 30, 2020 and 2019 was $0.2 million and $1.9 million, respectively, and was included as part of depreciation and amortization in the condensed consolidated statements of operations. Amortization expense related to amortizable intangible assets for the nine months ended September 30, 2020 and 2019 was $0.8 million and $5.7 million, respectively. As discussed above, the Company identified a triggering event in the first quarter of 2020 and performed a quantitative impairment test on long-lived assets. The expected present value method, a form of the income approach, was utilized to determine the fair value of long-lived assets. This method is based on expected cash flows using a risk-adjusted discount rate, which reflects the weighted average cost of capital of similarly traded public companies. As a result of the impairment test performed, the Company recorded in the first quarter of 2020 an impairment charge of $7.2 million to reduce the carrying value of intangible assets from $21.4 million to $14.2 million, representing its fair value on the date of impairment. The estimated amortization expense for future periods is as follows (in thousands) Fiscal Year Estimated Amortization Expense Remainder of 2020 $ 242 2021 966 2022 966 2023 966 2024 966 Thereafter 9,602 Total $ 13,708

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2020
Property Plant And Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 6 – PROPERTY AND EQUIPMENT, NET Property and equipment as of September 30, 2020 and December 31, 2019 consisted of the following (in thousands) Estimated Useful Life September 30, 2020 December 31, 2019 Fracturing equipment 1.5 to 25 years $ 258,218 $ 651,162 Light duty vehicles 5 years 2,184 8,188 Furniture and fixtures 5 years 67 277 IT equipment 3 years 1,676 6,724 Auxiliary equipment 2 to 20 years 12,720 38,502 Leasehold improvements Term of lease 287 725 275,152 705,578 Less: Accumulated depreciation and amortization (32,342 ) (263,968 ) Property and equipment, net $ 242,810 $ 441,610 Depreciation and amortization expense related to property and equipment for the three months ended September 30, 2020 and 2019 was $16.2 million and $37.8 million, respectively. Depreciation and amortization expense related to property and equipment for the nine months ended September 30, 2020 and 2019 was $64.9 million and $112.2 million, respectively. As a result of the impairment test on long-lived assets described in “Note 5 – Goodwill and Intangible Assets,” the Company recorded in the first quarter of 2020 an impairment charge of $140.3 million to reduce the carrying value of property and equipment from $414.1 million to $273.8 million, representing its fair value on the date of impairment.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Sep. 30, 2020
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 September 30, 2020 and December 31, 2019 consisted of the following (in thousands) September 30, 2020 December 31, 2019 Accrued payroll and benefits $ 5,011 $ 9,356 Accrued taxes 5,013 9,817 Accrued interest 217 18,190 Other current liabilities 1,901 3,118 Accrued expenses and other current liabilities $ 12,142 $ 40,481

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Notes Payable	NOTE 8 – NOTES PAYABLE Notes payable represents premium finance agreements with a credit finance institution to pay the premiums on insurance policies for the Company’s directors’ and officers’ liability, general liability, workers’ compensation, umbrella, auto and pollution coverage needs. These premium finance agreements had total balances of $1.9 million and $8.1 million as of September 30, 2020 and December 31, 2019, respectively.

Debt

Debt	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Debt	NOTE 9 – DEBT Long-term debt as of September 30, 2020 and December 31, 2019 consisted of the following (in thousands) September 30, 2020 December 31, 2019 Senior Secured Term Loan $ 247,500 $ 250,000 ABL Credit Facility 14,939 40,090 PPP Loan 10,000 - Equipment financing 13,716 16,065 Capital leases 6,201 10,474 Total debt principal balance 292,356 316,629 Unamortized discount on debt and debt issuance costs (21,608 ) (9,449 ) Current maturities (9,674 ) (22,288 ) Net Long-term debt $ 261,074 $ 284,892 Senior Secured Term Loan During the first quarter of 2020, the Company made principal and interest payments amounting to $2.5 million and $24.3 million, respectively. The interest payments consisted of $17.9 million of accrued interest as of December 31, 2019, and $6.4 million of interest incurred in the first quarter of 2020. On April 1, 2020, the Company, USWS LLC, as the borrower, and all of the other subsidiaries of the Company entered into a Second Amendment (the “Term Loan Amendment”) to the senior secured term loan with CLMG Corp., as administrative and collateral agent, and the lenders party thereto. Pursuant to the Term Loan Amendment, the interest rate on amounts outstanding under the senior secured term loan was reduced to 0.0% and scheduled principal amortization payments were suspended for the period beginning April 1, 2020 and ending March 31, 2022. Beginning April 1, 2022, the senior secured term loan, as amended by the Term Loan Amendment, will resume incurring interest at the applicable LIBOR rate, subject to a 2.0% floor, plus 8.25%, and scheduled principal amortization payments equal to 0.5% of the initial principal balance of the term loans will resume on a quarterly basis commencing June 30, 2022. Additionally, pursuant to the Term Loan Amendment, certain other covenants were amended including, but not limited to, covenants relating to collateral inspections and excess cash flow, and the maturity date of the senior secured term loan was extended to December 5, 2025. The Company accounted for the Term Loan Amendment as a troubled debt restructuring under ASC 470-60, Troubled Debt Restructurings by Debtors In exchange for entering into the Term Loan Amendment, the lenders under the senior secured term loan received an extension fee comprised of a $20.0 million cash payment, 1,050 shares of Series B preferred stock valued at $1.1 million based on the stated liquidation preference of $1,000 per share, and 5,529,622 shares of Class A common stock valued at $1.4 million based on the closing price of the Class A common stock at the date of issuance. The Series B preferred stock issued to the lenders under the senior secured term loan had the same terms as the Series B preferred stock issued to certain institutional investors as described in “Note 10 – Mezzanine Equity”. The total fair value of cash and non-cash consideration transferred to the lenders under the senior secured term loan were accounted for as discount on debt issuance and amortized using the effective interest method. On July 30, 2020, the Company, USWS LLC, as the borrower, and all of the other subsidiaries of the Company entered into a Second Amendment (the “Third Term Loan Amendment”) to the senior secured term loan with CLMG Corp., as administrative and collateral agent, and the lenders party thereto. Pursuant to the Third Term Loan Amendment, the agents and the lenders agreed to make certain modifications and amendments to the senior secured term loan in order to, among other things, consent to the entry into the PPP Loan, subject to the amended terms and conditions specified for the same in the Third Term Loan Amendment. Additionally, the Third Term Loan Amendment made certain modifications to the senior secured term loan which limits the Company’s ability to deploy and use collateral outside of the continental United States and other than in connection with oil and gas fracking and exploration without the prior consent of the administrative agent. In the Third Term Loan Amendment the Company further agreed to specific conditions and covenants regarding a turbine rental and services agreement entered into on June 19, 2020 and which affect the equipment which is the subject thereof. ABL Credit Facility In April and August of 2020, the Company, USWS LLC, and all of the other subsidiaries of the Company entered into the First Amendment (the “ABL Amendment”) and Second Amendment (the “Second ABL Amendment”), respectively, to the ABL Credit Facility with the lenders party thereto and Bank of America, N.A., as the administrative agent, swing line lender and letter of credit issuer. Pursuant to the ABL Amendment, the aggregate revolving commitment under the ABL Credit Facility was reduced from $75.0 million to $60.0 million, the maturity date was extended from May 7, 2024 to April 1, 2025, and the interest rate margin applicable to borrowings under the ABL Credit Facility was increased by 0.50% per annum and a LIBOR floor of 1% was added. In addition, the borrowing base under the ABL Credit Facility was amended to include a FILO Amount (as defined in the ABL Amendment) which increases borrowing base availability by up to the lesser of (i) $4.0 million and (ii) 5.0% of the value of eligible accounts receivable, subject to scheduled monthly reductions. Loans under the ABL Credit Facility which are advanced in respect of the FILO Amount accrue interest at a rate that is 1.50% higher than the rate applicable to other loans under the ABL Credit Facility, and may be repaid only after all other loans under the ABL Credit Facility have been repaid. Pursuant to the Second ABL Amendment, the aggregate revolving commitment under the ABL Credit Facility was reduced from $60.0 million to $50.0 million and certain modifications were made to eligible accounts in the borrowing base and to the applicable thresholds in the cash dominion trigger period and financial covenant trigger period, among other things. The Company’s option to request an increase in commitments under the accordion feature was also removed under the terms of the Second ABL Amendment. Under ASC 470-50, Modifications and Extinguishments The Paycheck Protection Program (PPP) Loan In July 2020, the Company received an unsecured $10.0 million loan (the “PPP Loan”) that bears interest at a rate of 1.0% per annum and matures in five years under the Paycheck Protection Program from a commercial bank. The Paycheck Protection Program was established under the Coronavirus Aid, Relief and Economic Security Act (as amended, the “CARES Act”) and is administered by the U.S. Small Business Administration. Under the terms of the CARES Act, loan recipients can apply for and be granted forgiveness for all or a portion of the loan. Forgiveness is determined, subject to certain limitations, based on the use of the loan proceeds for payroll costs, interest on mortgages or other debt obligations, rents and utilities. At least 60% of the proceeds must be used for payroll costs. No assurance can be given that the Company will obtain forgiveness of the PPP Loan either in whole or in part. Accordingly, the Company accounted for the PPP Loan as part of long-term debt in the condensed consolidated balance sheets. Equipment Financing In March 2020, the Company entered into an agreement with a lender to consolidate various individual equipment financing agreements, which represented substantially all of our equipment financing notes, with the same lender into four notes. The amendments under the consolidated equipment financing agreements pertain to maturity date, interest rate, and date of first installment payment. The Company evaluated the debt modification in accordance with ASC 470-50 and concluded that the debt modification did not result in a substantially different debt, and accordingly, no gain or loss was recorded. The total outstanding balance of the consolidated equipment financing agreements as of September 30, 2020 was $13.7 million, payable in equal monthly installments through May 1, 2024, at an interest rate of 5.7%. The weighted average interest rate of amounts outstanding under the equipment financing agreements was 5.7% and 6.4% per annum as of September 30, 2020 and December 31, 2019, respectively. 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 September 30, 2020 (in thousands) : Principal Amount of Long-term Debt Remainder of 2020 $ 7,052 2021 3,519 2022 7,462 2023 8,930 2024 6,705 Thereafter 258,688 Total $ 292,356

Mezzanine Equity

Mezzanine Equity	9 Months Ended
	Sep. 30, 2020
Temporary Equity Disclosure [Abstract]
MEZZANINE EQUITY	NOTE 10 – MEZZANINE EQUITY Series A Redeemable Convertible Preferred Stock The following table summarizes the Company’s Series A Redeemable Convertible Preferred Stock, par value $0.0001 per share (“Series A preferred stock”) activities for the nine months ended September 30, 2020 ( in thousands, except share amounts Shares Amount Series A preferred stock as of December 31, 2019 55,000 $ 38,928 Deemed and imputed dividends on Series A preferred stock - 11,220 Accrued Series A preferred stock dividends - 5,450 Conversion of Series A preferred stock to Class A common stock (3,000 ) (4,691 ) Series A preferred stock as of September 30, 2020 52,000 $ 50,907 In accordance with the Series A preferred stock purchase agreement, subject to there being Series A preferred stock outstanding, the Company will issue an additional 4,399,992 warrants to the purchasers of Series A preferred stock in quarterly installments of 488,888 warrants beginning nine months after May 24, 2019. During the nine months ended September 30, 2020, the Company issued 1,466,664 additional warrants to the purchasers of Series A preferred stock. In the third quarter of 2020, a holder of the Series A preferred stock converted 3,000 shares of Series A preferred stock and accrued dividends into 523,973 shares of Class A common stock pursuant to the certificate of designations authorizing and establishing the rights, preferences and privileges of the Series A preferred stock. Accordingly, the Company recorded a reduction of $4.7 million in the carrying value of the Series A preferred stock. As of September 30, 2020, 52,000 shares of Series A preferred stock were outstanding and convertible into 9,146,254 shares of Class A common stock, and dividends accrued and outstanding with respect to the Series A preferred stock were $9.5 million and reflected in the carrying value of Series A preferred stock. Series B Redeemable Convertible Preferred Stock The following table summarizes the Company’s Series B Redeemable Convertible Preferred Stock, par value $0.0001 per share (“Series B preferred stock”) activities for the nine months ended September 30, 2020 ( in thousands, except share amounts Shares Amount Series B preferred stock as of December 31, 2019 - $ - Proceeds from issuance of Series B preferred stock 21,000 21,000 Issuance of Series B preferred stock to senior secured term loan lenders 1,050 1,050 Issuance cost associated with Series B preferred stock - (1,413 ) Accrued Series B preferred stock dividends - 1,347 Series B preferred stock as of September 30, 2020 22,050 $ 21,984 On March 31, 2020, the Company entered into a purchase agreement with certain institutional investors (collectively, the “Purchasers”), pursuant to which the Company agreed to issue and sell in a private placement 21,000 shares of Series B preferred stock, for an aggregate purchase price of $21.0 million. On April 1, 2020 (the “Series B Closing Date”), the Purchasers purchased the Series B preferred stock. Two of the purchasers of the Series B preferred stock were affiliates of Crestview Partners, which held, prior to the issuance, an aggregate 36.67% ownership interest in the Company and is entitled to designate for nomination by the Company for election two directors to serve on the Company’s Board of Directors. The Series B preferred stock ranks senior to the Class A common stock and Class B common stock and in parity with the Series A preferred stock, with respect to distributions. The Series B preferred stock has only specified voting rights, including with respect to the issuance or creation of senior securities, amendments to the Company’s Second Amended and Restated Certificate of Incorporation that negatively impact the rights of the Series B preferred stock and the payment of dividends on, or repurchase or redemption of, Class A common stock. The Company has the option, but no obligation, to redeem the Series B preferred stock for cash. If the Company notifies the holders that it has elected to redeem the Series B preferred stock, a holder may instead elect to convert its shares of Series B preferred stock at the specified conversion price, which is initially $0.308 per share. The Series B preferred stock converted in response to a redemption notice will net settle for a combination of cash and Class A common stock. Each holder of Series B preferred stock may convert all or any portion of its Series B preferred stock into Class A common stock based on the then-applicable liquidation preference, subject to anti-dilution adjustments, at any time, but not more than once per quarter, so long as any conversion is for at least $1.0 million based on the liquidation preference on the date of the conversion notice. Following the eighteen-month anniversary of the Series B Closing Date, the Company may cause the conversion of all or any portion of the Series B preferred stock into Class A common stock if (i) the closing price of the Class A common stock is greater than 130% of the conversion price for 20 days over any 30-day trading period; (ii) the average daily trading volume of the Class A common stock exceeded 250,000 for 20 days over any 30-day trading period; and (iii) the Company has an effective registration statement on file with the Securities and Exchange Commission covering resales of the underlying Class A common stock to be received upon such conversion. The Series B preferred stock was recorded as Mezzanine Equity, net of issuance cost, on the condensed consolidated balance sheets because it has redemption features upon certain triggering events that are outside the Company’s control, such as change in control. As of September 30, 2020, 22,050 shares of Series B preferred stock were outstanding and convertible into 75,966,724 shares of Class A common stock, and dividends accrued and outstanding with respect to the Series B preferred stock was $1.3 million and reflected in the carrying value of Series B preferred stock.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Stockholders' Equity	NOTE 11 – STOCKHOLDERS’ EQUITY 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. See “Note 10 – Mezzanine Equity” for the discussion of preferred stock issued and 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 September 30, 2020 and December 31, 2019, there were 71,413,883 and 62,857,624 shares of Class A common stock issued and outstanding, respectively. At September 30, 2020, 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. On June 26, 2020, the Company entered into an Equity Distribution Agreement (the “ATM Agreement”) with Piper Sandler & Co. relating to the Company’s shares of Class A common stock. In accordance with the terms of the ATM Agreement, the Company may offer and sell over a period of time, up to $10.3 million of our Class A common stock. The ATM Agreement relates to an “at-the-market” offering program. Under the ATM Agreement, the Company will pay Piper Sandler an aggregate commission of up to 3% of the gross sales price per share of Class A common stock sold under the ATM Agreement. The Company sold 400 shares of Class A common stock for total net proceeds of two hundred and two dollars and seventy six cents under this ATM Agreement as of September 30, 2020. The Company paid six dollars and twenty four cents in commission with respect to this sale. 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. 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. As of September 30, 2020 and December 31, 2019, there were 2,302,936 and 5,500,692 shares of Class B common stock issued and outstanding, respectively. During the nine months ended September 30, 2020 , 3,197,756 shares of Class B common stock were converted to an equivalent number of shares of Class A common stock. Warrants As of September 30, 2020, 9,994,635 public warrants and 15,500,000 private placement warrants were outstanding, and exercisable for an aggregate of 12,747,318 shares of Class A common stock. In addition, as of September 30, 2020, 4,399,997 warrants were outstanding pursuant to the Series A preferred stock purchase agreement, and exercisable for 4,399,997 shares of Class A common stock. Noncontrolling Interest The Company’s noncontrolling ownership interest in consolidated subsidiaries is presented in the condensed consolidated balance sheet within stockholders’ equity (deficit) as a separate component and represents approximately 3% ownership of USWS Holdings as of September 30, 2020. Long-Term Incentive Plan An aggregate of 8,160,500 shares of Class A common stock were initially available for issuance under the 2018 Long Term Incentive Plan (“LTIP”). Shares issued under the LTIP are further discussed in “Note 13 - Share-Based Compensation”. The aggregate number of shares available for issuance as of September 30, 2020 was 5,053,961.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	NOTE 12 – EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share is computed by dividing income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed in the same manner as basic earnings per share except that the denominator is increased to include the number of additional common shares that could have been outstanding assuming the exercise of stock options, exercise of warrants, conversion of Series A and Series B preferred stock, conversion of Class B common stock and vesting of restricted shares of Class A common stock. Basic and diluted net income (loss) per share excludes the income (loss) attributable to and shares associated with the 1,609,677 shares of Class A common stock that are subject to cancellation on November 9, 2024 if certain market conditions have not been met. The Company has included in the calculation accrued dividends on Series A and Series B preferred stock and deemed dividends resulting from the amortization of discounts related to the Series A preferred stock. 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 shares of Class A common stock outstanding for the period (in thousands, except share and per share amounts) Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Basic Net Income (Loss) Per Share Numerator: Net loss attributable to U.S. Well Services, Inc. $ (15,937 ) $ (16,969 ) $ (206,441 ) $ (60,720 ) Net loss attributable to cancellable Class A common stock 376 527 5,109 1,924 Basic net loss attributable to U.S. Well Services, Inc. shareholders (15,561 ) (16,442 ) (201,332 ) (58,796 ) Dividends accrued on Series A preferred stock (1,854 ) (1,670 ) (5,450 ) (2,330 ) Dividends accrued on Series B preferred stock (681 ) - (1,347 ) - Deemed and imputed dividends on Series A preferred stock (467 ) (4,406 ) (11,220 ) (5,966 ) Basic net loss attributable to U.S. Well Services, Inc. Class A common shareholders $ (18,563 ) $ (22,518 ) $ (219,349 ) $ (67,092 ) Denominator: Weighted average shares outstanding 68,276,671 51,859,283 65,040,390 50,791,787 Cancellable Class A common stock (1,609,677 ) (1,609,677 ) (1,609,677 ) (1,609,677 ) Basic and diluted weighted average shares outstanding 66,666,994 50,249,606 63,430,713 49,182,110 Basic and diluted net income (loss) per share attributable to Class A common shareholders $ (0.28 ) $ (0.45 ) $ (3.46 ) $ (1.36 ) A summary of securities excluded from the computation of diluted earnings per share is presented below for the applicable periods: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Dilutive earnings per share: Anti-dilutive stock options 877,266 1,068,162 877,266 1,068,162 Anti-dilutive warrants 17,147,315 15,680,651 17,147,315 15,680,651 Anti-dilutive restricted stock 1,492,161 2,729,496 1,492,161 2,729,496 Anti-dilutive Class B common stock convertible into Class A common stock 2,302,936 13,775,400 2,302,936 13,775,400 Anti-dilutive Series A preferred stock convertible into Class A common stock 9,146,254 8,595,172 9,146,254 8,595,172 Anti-dilutive Series B preferred stock convertible into Class A common stock 75,966,724 - 75,966,724 - Potentially dilutive securities excluded as anti-dilutive 106,932,656 41,848,881 106,932,656 41,848,881

Share-based Compensation

Share-based Compensation	9 Months Ended
	Sep. 30, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-based Compensation	NOTE 13 – SHARE-BASED COMPENSATION Share-based compensation expense consisted of the following ( in thousands Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Restricted stock $ 819 $ 1,937 $ 3,832 $ 4,788 Unrestricted stock - 104 - 312 Stock options 218 265 687 572 Total $ 1,037 (1) $ 2,306 (2) $ 4,519 (3) $ 5,672 (4) (1) (2) (3) (4) Restricted Stock The following table summarizes the restricted stock activity for the nine months ended September 30, 2020: Weighted- average Unvested shares grant-date fair value per share Non-vested restricted stock as of December 31, 2019 2,723,637 $ 8.87 Granted - - Vested (690,237 ) 8.87 Forfeited (541,239 ) 8.85 Non-vested restricted stock as of September 30, 2020 1,492,161 $ 8.88 Stock Options The following table summarizes the stock option activity for the nine months ended September 30, 2020: Number of shares Weighted average exercise price (per share data) Weighted Average Remaining Contractual Life (years) Outstanding as of December 31, 2019 1,068,162 $ 8.91 6.21 Exercised - - - Forfeited/Expired (190,896 ) 8.91 - Outstanding as of September 30, 2020 877,266 $ 8.91 5.46 Exercisable as of September 30, 2020 219,317 $ 8.91 5.46 As of September 30, 2020, total unrecognized compensation cost related to stock-based compensation grants under the LTIP was $10.7 million. We expect to recognize these costs over a weighted average period of 2.4 years.

Employee Benefit Plan

Employee Benefit Plan	9 Months Ended
	Sep. 30, 2020
Compensation And Retirement Disclosure [Abstract]
Employee Benefit Plan	NOTE 14 – EMPLOYEE BENEFIT PLAN In 2013, the Company established the U.S. Well Services 401(k) Plan. The Company matched 100% of employee contributions up to 6% of the employee’s salary, subject to cliff vesting after two years of service. At the end of the first quarter of 2020, the Company suspended its match of employee contributions. For the three months ended September 30, 2020 and 2019, matching contributions were $0.0 million and $1.1 million, respectively. For the nine months ended September 30, 2020 and 2019, matching contributions were $1.0 million and $3.8 million,

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 15 – INCOME TAXES On March 27, 2020, the President signed the CARES Act into law. The CARES Act contains several corporate income tax provisions, including, among other things, providing a 5-year carryback of net operating loss (“NOL”) tax carryforwards generated in tax years 2018, 2019, and 2020, removing the 80% taxable income limitation on utilization of those NOLs if carried back to prior tax years or utilized in tax years beginning before 2021, temporarily liberalizing the interest deductions rules under Section 163(j) of the Tax Cuts and Jobs Act of 2017, and making corporate alternative minimum tax credits immediately refundable. During the second quarter of 2020, the Company filed an application to carry back its 2018 NOLs, claiming a refund of approximately $0.8 million. The Company continues to evaluate other potential effects of the CARES Act. 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 nine months ended September 30, 2020 was (0.38)%. 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 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 condensed 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 September 30, 2020 or December 31, 2019. 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 the information available, management determined that a valuation allowance was appropriate, as it is more likely than not that the Company will not utilize its net deferred tax assets.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2020
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 16 – 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 September 30, 2020, 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 September 30, 2020 (in thousands) Minimum Contracted Commitments Remainder of 2020 $ 7,758 $ 4,027 2021 11,340 960 Total $ 19,098 $ 4,987 The minimum commitments represent the aggregate amounts that we would be obligated to pay in the event we procured no additional proppant under the contracts subsequent to September 30, 2020. During the first quarter of 2019, we became involved in a contract dispute with a proppant vendor resulting in the cancellation of the contract. Accordingly, as of September 30, 2020, we have excluded $47.1 million and $48.0 million of contracted and minimum commitments, respectively, related to this contract. The litigation involving the contract in dispute is in the discovery stage, and as such no prediction can be made as to the outcome of the case at this time and we are unable to reasonably estimate the potential losses or range of losses resulting from this litigation, if any. Operating Lease Agreements The Company has various operating leases for facilities with terms ranging from 24 to 76 months. Rent expense was $0.7 million for each of the three months ended September 30, 2020 and 2019, of which $0.4 million and $0.6 million, respectively, are recorded as part of cost of services and $0.3 million, and $0.1 million, respectively, are recorded as part of selling, general and administrative expenses in the condensed consolidated statements of operations. Rent expense for the nine months ended September 30, 2020 and 2019 was $1.8 million and $2.0 million, respectively, of which $1.1 million and $1.6 million, respectively, are recorded as part of cost of services and $0.7 million and $0.4 million, respectively, are recorded as part of selling, general administrative expenses in the condensed consolidated statements of operations. The following is a schedule of minimum future payments on non-cancellable operating leases as of September 30, 2020 (in thousands) Remainder of 2020 $ 358 2021 1,114 2022 828 2023 308 2024 258 Thereafter 67 Total minimum future rentals $ 2,933 On April 1, 2020, the Company entered into an agreement to extend the lease on one of its facilities. The extended term of the lease is for a period of 36 months commencing on April 1, 2020, with rent throughout the term totaling $0.7 million. Capital Lease Agreements The total amount of future minimum lease payments related to the capital leases as of September 30, 2020 was $6.4 million, all of which is due in the remainder of 2020. This amount includes imputed interest totaling $0.2 million. Self-insurance 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 and $0.6 million as of September 30, 2020 and December 31, 2019, respectively, and was reported as accrued expenses in the condensed consolidated balance sheets. The Company believes that the liabilities recorded are appropriate based on the known facts and circumstances and does not expect further losses materially in excess of the amounts already accrued for existing claims.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 17 – RELATED PARTY TRANSACTIONS On April 1, 2020, Crestview Partners purchased 11,500 shares of Series B preferred stock for a total payment of $11.5 million. The TCW Group, Inc. purchased 6,500 shares of Series B preferred stock for a total payment of $6.5 million and David Matlin, a member of the Company’s Board of Directors, purchased 1,878 shares of Series B preferred stock for a total payment of $1.9 million.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE 18 – SUBSEQUENT EVENTS On November 5, 2020, pursuant to the Amended and Restated U.S. Well Services, Inc. 2018 Stock Incentive Plan (the “A&R LTIP”), the Company made grants of deferred stock units and certain performance incentive awards that will provide for potential future payments to be made to certain key employees of the Company. The A&R LTIP, which was approved by the Board of Directors, upon the recommendation of the Compensation Committee of the Board of Directors on September 21, 2020, is expected to be included in the Company’s Proxy Statement for its 2021 Annual Meeting of Stockholders for approval by the Company’s stockholders. The details of these grants are further discussed in “Part II, Item 5 – Other Information”. The Company is still in the process of evaluating the accounting impact of these grants.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
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 GAAP for annual financial statements and should be read in conjunction with the annual financial statements included in the Company's 2019 Annual Report on Form 10-K, filed with the Securities and Exchange Commission on March 5, 2020 (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 (deficit) of the Company as of the dates and for the periods presented. 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 periods. The results of operations for the three and nine months ended September 30, 2020 are not necessarily indicative of the results of operations expected for the entire fiscal year ended December 31, 2020.
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.
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 intangible assets, impairment assessments of goodwill and long-lived assets, Level 2 inputs used in fair value estimation of term loans, and the assumptions used in our Black-Scholes and Monte Carlo option pricing models associated with the valuation of share-based compensation and certain equity instruments. Actual results could differ from those estimates.
Restricted Cash	Restricted Cash Cash and cash equivalents that are restricted as to withdrawal or use under the terms of certain contractual agreements, or are reserved for a specific purpose, and not readily available for immediate or general use 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 and cash held for use in capital expenditures related to approved fleet expansion in amounts of $0.5 million and a nominal amount, respectively, as of September 30, 2020, and $0.5 million and $7.1 million, respectively, as of December 31, 2019. 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 condensed consolidated statements of cash flows (in thousands) September 30, 2020 December 31, 2019 Cash and cash equivalents $ 519 $ 33,794 Restricted cash 519 7,610 Cash and cash equivalents and restricted cash $ 1,038 $ 41,404
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 for use 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 September 30, 2020 and December 31, 2019, the Company had reserves of $0.4 million and $0.6 million, respectively, for obsolete and slow-moving inventory.
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. The Company separately identifies and accounts for certain critical components of its hydraulic fracturing units including the engine, transmission, and pump, which requires us to separately estimate the useful lives of these components. For our other service equipment, we do not separately identify and track depreciation of specific original components. When we replace components of these assets, we typically estimate the net book values of the components that are retired, which are based primarily upon their replacement costs, their ages and their original estimated useful lives. In the first quarter of 2020, our review of impairment of long-lived assets (refer to “Note 5 – Goodwill and Intangible Assets”) necessitated a review of the useful lives of our property and equipment. Current trends in hydraulic fracturing equipment operating conditions, such as increasing treating pressures and higher pumping rates, along with the increase in daily pumping time are shortening the useful life of certain critical components we use. We determined that the average useful life of fluid ends and fuel injectors is now less than one year, resulting in our determination that costs associated with the replacement of these components will no longer be capitalized, but instead expensed as they are used in operations . This change in accounting estimate was made effective in March 2020 and accounted for prospectively .
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 of each year, or as required, the Company performs an impairment analysis of goodwill. The Company may assess its goodwill for impairment initially using a qualitative approach 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 perform a single step quantitative analysis in which the carrying amount of the reporting unit is compared to its fair value, which the Company estimates using a guideline public company method, a form of the market approach. The guideline public company method utilized the trading multiples of similarly traded public companies as they related to the Company’s operating metrics. An impairment charge would be recognized for the amount by which the carrying amount of the reporting unit exceeds the reporting unit’s fair value, and only limited to the total amount of goodwill allocated to the reporting unit.
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 September 30, 2020 and December 31, 2019: Senior Secured Term Loan . The fair value of the Senior Secured Term Loan is $193.9 million and approximates carrying value as of September 30, 2020 and December 31, 2019, respectively. Equipment financing . The carrying value of the equipment financing approximates fair value as its terms are consistent with and comparable to current market rates as of September 30, 2020 and December 31, 2019, respectively.
Revenue Recognition	Revenue Recognition The Company recognizes revenue 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. 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. 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. 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. 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.
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 customer. 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 of $9.0 million and a nominal amount as of September 30, 2020 and December 31, 2019, respectively. The reserve was recorded due to growing uncertainty as to collectability of billed amounts from customers weakened by the recent collapse in crude oil prices. We are continuing to work with our customers on collecting these receivables.
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 and nine months ended September 30, 2020 and 2019: Three Months Ended September 30, 2020 2019 Customer A * 21.8% Customer B 23.6% * Customer C 21.5% 10.1% Customer D * 16.1% Customer E 18.0% * Customer F 26.0% * Customer G * 20.0% Nine Months Ended September 30, 2020 2019 Customer A 13.5% 16.3% Customer B 17.1% * Customer C 17.5% * Customer D * 17.4% Customer E 13.7% * Customer F 17.1% * Customer G * 16.9% Customer I * 10.9% 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 September 30, 2020 and December 31, 2019: September 30, 2020 December 31, 2019 Customer A * 12.0% Customer B 25.9% 10.3% Customer C 14.6% * Customer D * 12.1% Customer E 14.0% * Customer F 13.4% * Customer G 23.5% 34.5% Customer H * 15.9% An asterisk indicates that trade receivable is less than ten percent.
Income Taxes	Income Taxes 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 September 30, 2020. 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.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2020
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 condensed consolidated statements of cash flows (in thousands) September 30, 2020 December 31, 2019 Cash and cash equivalents $ 519 $ 33,794 Restricted cash 519 7,610 Cash and cash equivalents and restricted cash $ 1,038 $ 41,404
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 and nine months ended September 30, 2020 and 2019: Three Months Ended September 30, 2020 2019 Customer A * 21.8% Customer B 23.6% * Customer C 21.5% 10.1% Customer D * 16.1% Customer E 18.0% * Customer F 26.0% * Customer G * 20.0% Nine Months Ended September 30, 2020 2019 Customer A 13.5% 16.3% Customer B 17.1% * Customer C 17.5% * Customer D * 17.4% Customer E 13.7% * Customer F 17.1% * Customer G * 16.9% Customer I * 10.9% 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 September 30, 2020 and December 31, 2019: September 30, 2020 December 31, 2019 Customer A * 12.0% Customer B 25.9% 10.3% Customer C 14.6% * Customer D * 12.1% Customer E 14.0% * Customer F 13.4% * Customer G 23.5% 34.5% Customer H * 15.9% An asterisk indicates that trade receivable is less than ten percent.

Prepaids and Other Current As_2

Prepaids and Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2020
Prepaid Expense And Other Assets Current [Abstract]
Schedule of Prepaids and Other Current Assets	Prepaids and other current assets as of September 30, 2020 and December 31, 2019 consisted of the following (in thousands) September 30, 2020 December 31, 2019 Prepaid insurance $ 3,847 $ 11,127 Income tax receivable 1,567 810 Other current assets 5,029 1,395 Total prepaid expenses and other current assets $ 10,443 $ 13,332

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	A summary of intangible assets as of September 30, 2020 and December 31, 2019 consisted of the following (in thousands) Estimated Useful Life (in years) Gross Carrying Value Accumulated Amortization Net Book Value As of September 30, 2020 Trademarks 10 $ 1,415 $ 104 $ 1,311 Patents 20 12,776 379 12,397 $ 14,191 $ 483 $ 13,708 As of December 31, 2019 Trademarks 10 $ 3,132 $ 913 $ 2,219 Patents 20 22,955 3,348 19,607 $ 26,087 $ 4,261 $ 21,826
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 2020 $ 242 2021 966 2022 966 2023 966 2024 966 Thereafter 9,602 Total $ 13,708

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2020
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment as of September 30, 2020 and December 31, 2019 consisted of the following (in thousands) Estimated Useful Life September 30, 2020 December 31, 2019 Fracturing equipment 1.5 to 25 years $ 258,218 $ 651,162 Light duty vehicles 5 years 2,184 8,188 Furniture and fixtures 5 years 67 277 IT equipment 3 years 1,676 6,724 Auxiliary equipment 2 to 20 years 12,720 38,502 Leasehold improvements Term of lease 287 725 275,152 705,578 Less: Accumulated depreciation and amortization (32,342 ) (263,968 ) Property and equipment, net $ 242,810 $ 441,610

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2020
Payables And Accruals [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities as of September 30, 2020 and December 31, 2019 consisted of the following (in thousands) September 30, 2020 December 31, 2019 Accrued payroll and benefits $ 5,011 $ 9,356 Accrued taxes 5,013 9,817 Accrued interest 217 18,190 Other current liabilities 1,901 3,118 Accrued expenses and other current liabilities $ 12,142 $ 40,481

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt as of September 30, 2020 and December 31, 2019 consisted of the following (in thousands) September 30, 2020 December 31, 2019 Senior Secured Term Loan $ 247,500 $ 250,000 ABL Credit Facility 14,939 40,090 PPP Loan 10,000 - Equipment financing 13,716 16,065 Capital leases 6,201 10,474 Total debt principal balance 292,356 316,629 Unamortized discount on debt and debt issuance costs (21,608 ) (9,449 ) Current maturities (9,674 ) (22,288 ) Net Long-term debt $ 261,074 $ 284,892
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 September 30, 2020 (in thousands) : Principal Amount of Long-term Debt Remainder of 2020 $ 7,052 2021 3,519 2022 7,462 2023 8,930 2024 6,705 Thereafter 258,688 Total $ 292,356

Mezzanine Equity (Tables)

Mezzanine Equity (Tables)	9 Months Ended
	Sep. 30, 2020
Temporary Equity Disclosure [Abstract]
Summary of Series A and Series B Redeemable Convertible Preferred Stock (Series A and Series B Preferred Stock) Activities	The following table summarizes the Company’s Series A Redeemable Convertible Preferred Stock, par value $0.0001 per share (“Series A preferred stock”) activities for the nine months ended September 30, 2020 ( in thousands, except share amounts Shares Amount Series A preferred stock as of December 31, 2019 55,000 $ 38,928 Deemed and imputed dividends on Series A preferred stock - 11,220 Accrued Series A preferred stock dividends - 5,450 Conversion of Series A preferred stock to Class A common stock (3,000 ) (4,691 ) Series A preferred stock as of September 30, 2020 52,000 $ 50,907 The following table summarizes the Company’s Series B Redeemable Convertible Preferred Stock, par value $0.0001 per share (“Series B preferred stock”) activities for the nine months ended September 30, 2020 ( in thousands, except share amounts Shares Amount Series B preferred stock as of December 31, 2019 - $ - Proceeds from issuance of Series B preferred stock 21,000 21,000 Issuance of Series B preferred stock to senior secured term loan lenders 1,050 1,050 Issuance cost associated with Series B preferred stock - (1,413 ) Accrued Series B preferred stock dividends - 1,347 Series B preferred stock as of September 30, 2020 22,050 $ 21,984

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2020
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 shares of Class A common stock outstanding for the period (in thousands, except share and per share amounts) Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Basic Net Income (Loss) Per Share Numerator: Net loss attributable to U.S. Well Services, Inc. $ (15,937 ) $ (16,969 ) $ (206,441 ) $ (60,720 ) Net loss attributable to cancellable Class A common stock 376 527 5,109 1,924 Basic net loss attributable to U.S. Well Services, Inc. shareholders (15,561 ) (16,442 ) (201,332 ) (58,796 ) Dividends accrued on Series A preferred stock (1,854 ) (1,670 ) (5,450 ) (2,330 ) Dividends accrued on Series B preferred stock (681 ) - (1,347 ) - Deemed and imputed dividends on Series A preferred stock (467 ) (4,406 ) (11,220 ) (5,966 ) Basic net loss attributable to U.S. Well Services, Inc. Class A common shareholders $ (18,563 ) $ (22,518 ) $ (219,349 ) $ (67,092 ) Denominator: Weighted average shares outstanding 68,276,671 51,859,283 65,040,390 50,791,787 Cancellable Class A common stock (1,609,677 ) (1,609,677 ) (1,609,677 ) (1,609,677 ) Basic and diluted weighted average shares outstanding 66,666,994 50,249,606 63,430,713 49,182,110 Basic and diluted net income (loss) per share attributable to Class A common shareholders $ (0.28 ) $ (0.45 ) $ (3.46 ) $ (1.36 )
Summary of Securities Excluded from Computation of Diluted Earnings Per Share	A summary of securities excluded from the computation of diluted earnings per share is presented below for the applicable periods: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Dilutive earnings per share: Anti-dilutive stock options 877,266 1,068,162 877,266 1,068,162 Anti-dilutive warrants 17,147,315 15,680,651 17,147,315 15,680,651 Anti-dilutive restricted stock 1,492,161 2,729,496 1,492,161 2,729,496 Anti-dilutive Class B common stock convertible into Class A common stock 2,302,936 13,775,400 2,302,936 13,775,400 Anti-dilutive Series A preferred stock convertible into Class A common stock 9,146,254 8,595,172 9,146,254 8,595,172 Anti-dilutive Series B preferred stock convertible into Class A common stock 75,966,724 - 75,966,724 - Potentially dilutive securities excluded as anti-dilutive 106,932,656 41,848,881 106,932,656 41,848,881

Share-based Compensation (Table

Share-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Share-based Compensation Expense	Share-based compensation expense consisted of the following ( in thousands Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Restricted stock $ 819 $ 1,937 $ 3,832 $ 4,788 Unrestricted stock - 104 - 312 Stock options 218 265 687 572 Total $ 1,037 (1) $ 2,306 (2) $ 4,519 (3) $ 5,672 (4) (1) (2) (3) (4)
Schedule of Restricted Stock Transactions	The following table summarizes the restricted stock activity for the nine months ended September 30, 2020: Weighted- average Unvested shares grant-date fair value per share Non-vested restricted stock as of December 31, 2019 2,723,637 $ 8.87 Granted - - Vested (690,237 ) 8.87 Forfeited (541,239 ) 8.85 Non-vested restricted stock as of September 30, 2020 1,492,161 $ 8.88
Schedule of Stock Option Activity	The following table summarizes the stock option activity for the nine months ended September 30, 2020: Number of shares Weighted average exercise price (per share data) Weighted Average Remaining Contractual Life (years) Outstanding as of December 31, 2019 1,068,162 $ 8.91 6.21 Exercised - - - Forfeited/Expired (190,896 ) 8.91 - Outstanding as of September 30, 2020 877,266 $ 8.91 5.46 Exercisable as of September 30, 2020 219,317 $ 8.91 5.46

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2020
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 September 30, 2020 (in thousands) Minimum Contracted Commitments Remainder of 2020 $ 7,758 $ 4,027 2021 11,340 960 Total $ 19,098 $ 4,987
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 September 30, 2020 (in thousands) Remainder of 2020 $ 358 2021 1,114 2022 828 2023 308 2024 258 Thereafter 67 Total minimum future rentals $ 2,933

Description of Business (Detail

Description of Business (Details Narrative)	Sep. 30, 2020
Merger and Contribution Agreement [Member] | USWS Holdings [Member]
Description Of Business [Line Items]
Equity interests ownership	97.00%

Significant Accounting Polici_4

Significant Accounting Policies (Details Narrative) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Accounting Policies [Line Items]
Restricted cash	$ 519,000	$ 7,610,000
Inventory valuation reserves	400,000	600,000
Allowance for doubtful accounts	9,000,000	22,000
Accrued for payment of interest and penalties	0
Senior Secured Term Loan [Member]
Accounting Policies [Line Items]
Long term debt fair value	193,900,000
Workers’ Compensation Obligations [Member]
Accounting Policies [Line Items]
Restricted cash	$ 500,000	500,000
Approved Fleet Expansion [Member]
Accounting Policies [Line Items]
Restricted cash		$ 7,100,000

Significant Accounting Polici_5

Significant Accounting Policies (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Cash and cash equivalents	$ 519	$ 33,794
Restricted cash	519	7,610
Cash and cash equivalents and restricted cash	$ 1,038	$ 41,404	$ 32,796	$ 30,036

Significant Accounting Polici_6

Significant Accounting Policies (Details 1)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Revenues [Member]
Concentration risk, Percentage			10.00%
Revenues [Member] | Customer Concentration Risk [Member] | Customer A [Member]
Concentration risk, Percentage		21.80%	13.50%	16.30%
Revenues [Member] | Customer Concentration Risk [Member] | Customer B [Member]
Concentration risk, Percentage	23.60%		17.10%
Revenues [Member] | Customer Concentration Risk [Member] | Customer C [Member]
Concentration risk, Percentage	21.50%	10.10%	17.50%
Revenues [Member] | Customer Concentration Risk [Member] | Customer D [Member]
Concentration risk, Percentage		16.10%		17.40%
Revenues [Member] | Customer Concentration Risk [Member] | Customer E [Member]
Concentration risk, Percentage	18.00%		13.70%
Revenues [Member] | Customer Concentration Risk [Member] | Customer F [Member]
Concentration risk, Percentage	26.00%		17.10%
Revenues [Member] | Customer Concentration Risk [Member] | Customer G [Member]
Concentration risk, Percentage		20.00%		16.90%
Revenues [Member] | Customer Concentration Risk [Member] | Customer I [Member]
Concentration risk, Percentage				10.90%
Trade Receivables [Member]
Concentration risk, Percentage			10.00%
Trade Receivables [Member] | Customer Concentration Risk [Member] | Customer A [Member]
Concentration risk, Percentage					12.00%
Trade Receivables [Member] | Customer Concentration Risk [Member] | Customer B [Member]
Concentration risk, Percentage			25.90%		10.30%
Trade Receivables [Member] | Customer Concentration Risk [Member] | Customer C [Member]
Concentration risk, Percentage			14.60%
Trade Receivables [Member] | Customer Concentration Risk [Member] | Customer D [Member]
Concentration risk, Percentage					12.10%
Trade Receivables [Member] | Customer Concentration Risk [Member] | Customer E [Member]
Concentration risk, Percentage			14.00%
Trade Receivables [Member] | Customer Concentration Risk [Member] | Customer F [Member]
Concentration risk, Percentage			13.40%
Trade Receivables [Member] | Customer Concentration Risk [Member] | Customer G [Member]
Concentration risk, Percentage			23.50%		34.50%
Trade Receivables [Member] | Customer Concentration Risk [Member] | Customer H [Member]
Concentration risk, Percentage					15.90%

Significant Accounting Polici_7

Significant Accounting Policies (Parenthetical) (Details 1)	9 Months Ended
	Sep. 30, 2020
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	Sep. 30, 2020	Dec. 31, 2019
Prepaid Expense And Other Assets Current [Abstract]
Prepaid insurance	$ 3,847	$ 11,127
Income tax receivable	1,567	810
Other current assets	5,029	1,395
Total prepaid expenses and other current assets	$ 10,443	$ 13,332

Prepaids and Other Current As_4

Prepaids and Other Current Assets (Details Narrative) $ in Millions	Sep. 30, 2020USD ($)
Other Current Assets [Member]
Prepaid And Other Current Assets [Line Items]
Recoverable costs from insurance	$ 3.1

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Finite Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 14,191	$ 26,087
Accumulated Amortization	483	4,261
Net Book Value	$ 13,708	$ 21,826
Trademarks [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (in years)	10 years	10 years
Gross Carrying Value	$ 1,415	$ 3,132
Accumulated Amortization	104	913
Net Book Value	$ 1,311	$ 2,219
Patents [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life (in years)	20 years	20 years
Gross Carrying Value	$ 12,776	$ 22,955
Accumulated Amortization	379	3,348
Net Book Value	$ 12,397	$ 19,607

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Details Narrative) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Finite Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 0.2		$ 1.9	$ 0.8	$ 5.7
Intangible Assets [Member]
Finite Lived Intangible Assets [Line Items]
Impairment charge		$ 7.2
Intangible Assets [Member] | Maximum [Member]
Finite Lived Intangible Assets [Line Items]
Impairment charge		21.4
Intangible Assets [Member] | Minimum [Member]
Finite Lived Intangible Assets [Line Items]
Impairment charge		$ 14.2

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Remainder of 2020	$ 242
2021	966
2022	966
2023	966
2024	966
Thereafter	9,602
Net Book Value	$ 13,708	$ 21,826

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 275,152	$ 705,578
Less: Accumulated depreciation and amortization	(32,342)	(263,968)
Property and equipment, net	242,810	441,610
Fracturing Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 258,218	651,162
Fracturing Equipment [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life	1 year 6 months
Fracturing Equipment [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life	25 years
Light Duty Vehicles [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 2,184	8,188
Estimated Useful Life	5 years
Furniture and fixtures [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 67	277
Estimated Useful Life	5 years
IT Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 1,676	6,724
Estimated Useful Life	3 years
Auxiliary Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 12,720	38,502
Auxiliary Equipment [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life	2 years
Auxiliary Equipment [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life	20 years
Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 287	$ 725
Estimated Useful Life	Term of lease

Property and Equipment, Net - (

Property and Equipment, Net - (Details Narrative) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 16,393		$ 39,723	$ 65,759	$ 117,888
Property and Equipment [Member]
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 16,200		$ 37,800	$ 64,900	$ 112,200
Impairment charge		$ 140,300
Property and Equipment [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Impairment charge		414,100
Property and Equipment [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Impairment charge		$ 273,800

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Payables And Accruals [Abstract]
Accrued payroll and benefits	$ 5,011	$ 9,356
Accrued taxes	5,013	9,817
Accrued interest	217	18,190
Other current liabilities	1,901	3,118
Accrued expenses and other current liabilities	$ 12,142	$ 40,481

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Short Term Debt [Line Items]
Notes payable, current portion	$ 1,867	$ 8,068
Premium Finance Agreement [Member] | Directors and Officers Liability, General liability, Workers' Compensation, Umbrella, Auto and Pollution Coverage [Member]
Short Term Debt [Line Items]
Short term debt, term	Notes payable represents premium finance agreements with a credit finance institution to pay the premiums on insurance policies for the Company’s directors’ and officers’ liability, general liability, workers’ compensation, umbrella, auto and pollution coverage needs. These premium finance agreements had total balances of $1.9 million and $8.1 million as of September 30, 2020 and December 31, 2019, respectively
Notes payable, current portion	$ 1,900	$ 8,100

Debt (Details)

Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Capital leases	$ 6,201	$ 10,474
Total debt principal balance	292,356	316,629
Unamortized discount on debt and debt issuance costs	(21,608)	(9,449)
Current maturities	(9,674)	(22,288)
Net Long-term debt	261,074	284,892
Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Credit Facility	247,500	250,000
ABL Credit Facility [Member]
Debt Instrument [Line Items]
Credit Facility	14,939	40,090
PPP Loan [Member]
Debt Instrument [Line Items]
Credit Facility	10,000
Equipment Financing [Member]
Debt Instrument [Line Items]
Credit Facility	$ 13,716	$ 16,065

Debt (Details Narrative)

Debt (Details Narrative) - USD ($) $ in Millions	Apr. 01, 2020	Mar. 31, 2020	Dec. 31, 2019
Term Loan Amendment [Member]
Debt Instrument [Line Items]
Debt instrument, reduction percentage	0.00%
Debt instrument, floor interest rate percentage	2.00%
Line of credit facility, interest rate	8.25%
Debt instrument periodic payment percentage of principal amount.	0.50%
Debt instrument, frequency of periodic payment	quarterly
Debt instrument, extended maturity date	Dec. 5, 2025
Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument, principle amount		$ 2.5
Debt instrument, interest payment		24.3
Debt Instrument, accrued interest payment			$ 17.9
Debt Instrument, interest incurred		$ 6.4

Debt - (Details Narrative 2)

Debt - (Details Narrative 2)	9 Months Ended
	Sep. 30, 2020USD ($)
Term Loan Amendment [Member]
Debt Instrument [Line Items]
Gain recognized	$ 0

Debt - (Details Narrative 3)

Debt - (Details Narrative 3) - USD ($) $ / shares in Units, $ in Thousands	Apr. 01, 2020	Sep. 30, 2020	Dec. 31, 2019
Common Class A [Member]
Debt Instrument [Line Items]
Common stock		$ 7	$ 5
Term Loan Amendment [Member] | Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Extension fee	$ 20,000
Term Loan Amendment [Member] | Senior Secured Term Loan [Member] | Series B Preferred Stock [Member]
Debt Instrument [Line Items]
Debt instrument, floor interest rate percentage	1,050
Preferred stock, liquidation preference value	$ 1,100
Preferred stock, liquidation preference per share	$ 1,000
Term Loan Amendment [Member] | Senior Secured Term Loan [Member] | Common Class A [Member]
Debt Instrument [Line Items]
Debt instrument, floor interest rate percentage	5,529,622
Common stock	$ 1,400

Debt - (Details Narrative 4)

Debt - (Details Narrative 4) - ABL Amendment [Member] - USD ($)	1 Months Ended	9 Months Ended
	Apr. 30, 2020	Sep. 30, 2020	Apr. 01, 2020	Mar. 31, 2020
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity			$ 60,000,000	$ 75,000,000
Line of credit facility, extend maturity description		the maturity date was extended from May 7, 2024 to April 1, 2025
Line of credit facility, maturity date	May 7, 2024
Line of credit facility, extended maturity date	Apr. 1, 2025
Line of credit facility, percentage increase in interest rate	0.50%
Debt instrument, floor interest rate percentage	1.00%
Line of credit facility, available borrowing capacity	$ 4,000,000
Line of credit facility, eligible accounts receivable percentage	5.00%
Line of credit facility, FILO amount accrue interest rate percentage	1.50%

Debt - (Details Narrative 5)

Debt - (Details Narrative 5) - Second ABL Amendment [Member] - USD ($)	Aug. 31, 2020	Aug. 01, 2020	Jul. 31, 2020
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 50,000,000	$ 60,000,000
Unamortized deferred financing cost	$ 200,000

Debt (Details Narrative 6)

Debt (Details Narrative 6) - ABL Credit Facility [Member]	Sep. 30, 2020USD ($)
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 25,700,000
Outstanding revolver loan	$ 14,900,000

Debt (Details Narrative 7)

Debt (Details Narrative 7) - Paycheck Protection Program CARES Act [Member] $ in Millions	1 Months Ended
	Jul. 31, 2020USD ($)
Debt Instrument [Line Items]
Unsecured loan received	$ 10
Unsecured loan interest rate	1.00%
Unsecured loan maturity term	5 years
Percentage of minimum amount of unsecured loan used for payroll cost	60.00%

Debt (Details Narrative 8)

Debt (Details Narrative 8) - Equipment Financing [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Credit Facility	$ 13.7
Equipment financing agreements interest rate	5.70%
Equipment financing agreements payment term	payable in equal monthly installments through May 1, 2024
Debt instrument, weighted average interest rate of amount outstanding	5.70%	6.40%

Debt (Details 1)

Debt (Details 1) $ in Thousands	Sep. 30, 2020USD ($)
Debt Disclosure [Abstract]
Remainder of 2020	$ 7,052
2021	3,519
2022	7,462
2023	8,930
2024	6,705
Thereafter	258,688
Principal Amount of Long-term Debt	$ 292,356

Mezzanine Equity (Details Narra

Mezzanine Equity (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Apr. 01, 2020	Mar. 31, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	May 24, 2019
Series A Redeemable Convertible Preferred Stock [Member]
Temporary Equity [Line Items]
Mezzanine Equity, par value			$ 0.0001		$ 0.0001
Conversion of Series A preferred stock to Class A common stock, shares			3,000		3,000
Conversion of Series A preferred stock to Class A common stock			$ 4,700		$ (4,691)
Number of shares outstanding			52,000		52,000		55,000
Dividends accrued on preferred stock					$ 9,500
Series A Redeemable Convertible Preferred Stock [Member] | Private Placement [Member] | Purchasers [Member]
Temporary Equity [Line Items]
Number of additional warrants issued to the purchasers			1,466,664		1,466,664			4,399,992
Warrants outstanding								488,888
Common Class A [Member]
Temporary Equity [Line Items]
Number of Class A common stock converted from accrued dividends			523,973		523,973
Number of shares issued upon conversion			9,146,254		9,146,254
Average daily trading volume of common stock		250,000
Conversion of common stock consecutive trading period		20 days
Common stock maximum trading period		30 days
Series B Convertible Redeemable Preferred Stock [Member]
Temporary Equity [Line Items]
Mezzanine Equity, par value			$ 0.0001		$ 0.0001		$ 0.0001
Number of shares outstanding			22,050		22,050		0
Dividends accrued on preferred stock			$ 681		$ 1,347
Number of shares issued			22,050		22,050		0
Temporary equity, conversion price per share		$ 0.308
Series B Convertible Redeemable Preferred Stock [Member] | Minimum [Member]
Temporary Equity [Line Items]
Temporary equity to conversion of preferred stock		$ 1,000
Series B Convertible Redeemable Preferred Stock [Member] | Private Placement [Member] | Purchasers [Member]
Temporary Equity [Line Items]
Number of shares issued		21,000
Gross proceeds from convertible preferred stock		$ 21,000
Percentage of warrants ownership interest	36.67%
Series A Convertible Redeemable Preferred Stock [Member]
Temporary Equity [Line Items]
Mezzanine Equity, par value			$ 0.0001		$ 0.0001		$ 0.0001
Number of shares outstanding			52,000		52,000		55,000
Dividends accrued on preferred stock			$ 1,854	$ 1,670	$ 5,450	$ 2,330
Number of shares issued			52,000		52,000		55,000
Series A Convertible Redeemable Preferred Stock [Member] | Minimum [Member]
Temporary Equity [Line Items]
Temporary equity, minimum percentage of conversion price to the closing price		130.00%
Common Class B [Member]
Temporary Equity [Line Items]
Number of shares issued upon conversion			75,966,724		75,966,724

Mezzanine Equity (Details)

Mezzanine Equity (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2020USD ($)shares	Sep. 30, 2020USD ($)shares
Series A Redeemable Convertible Preferred Stock [Member]
Temporary Equity [Line Items]
Preferred stock as of December 31, 2019, shares | shares		55,000
Preferred stock as of December 31, 2019		$ 38,928
Deemed and imputed dividends on Series A preferred stock		11,220
Accrued preferred stock dividends		$ 5,450
Conversion of Series A preferred stock to Class A common stock, shares | shares	(3,000)	(3,000)
Conversion of Series A preferred stock to Class A common stock	$ 4,700	$ (4,691)
Preferred stock as of June 30, 2020, shares | shares	52,000	52,000
Preferred stock as of September 30, 2020	$ 50,907	$ 50,907
Series B Convertible Redeemable Preferred Stock [Member]
Temporary Equity [Line Items]
Preferred stock as of December 31, 2019, shares | shares		0
Proceeds from issuance of Series B preferred stock, shares | shares	21,000	21,000
Proceeds from issuance of Series B preferred stock		$ 21,000
Issuance of Series B preferred stock to senior secured term loan lenders, shares | shares		1,050
Issuance of Series B preferred stock to senior secured term loan lenders		$ 1,050
Issuance cost associated with Series B preferred stock		(1,413)
Accrued preferred stock dividends		$ 1,347
Preferred stock as of June 30, 2020, shares | shares	22,050	22,050
Preferred stock as of September 30, 2020	$ 21,984	$ 21,984

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Jun. 26, 2020	Mar. 31, 2020	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 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
Long Term Incentive Plan [Member]
Class Of Stock [Line Items]
Shares of Restricted Stock Granted				5,053,961
USWS Holdings [Member]
Class Of Stock [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent			3.00%	3.00%
Public Warrants [Member]
Class Of Stock [Line Items]
Warrants outstanding			9,994,635	9,994,635
Private Placement Warrant [Member]
Class Of Stock [Line Items]
Warrants outstanding			15,500,000	15,500,000
Common Class A [Member]
Class Of Stock [Line Items]
Common stock, par value			$ 0.0001	$ 0.0001			$ 0.0001
Common stock, authorized			400,000,000	400,000,000			400,000,000
Common stock, issued			71,413,883	71,413,883			62,857,624
Common stock, outstanding			71,413,883	71,413,883	54,588,775	68,361,213	62,857,624	54,607,462	49,254,760
Common stock maximum trading period		30 days
Conversion of Class B common stock to Class A common stock (in shares)			2,711,961	3,197,756	161,932
Warrants issued to purchase stock			12,747,318	12,747,318
Shares of Restricted Stock Granted					2,218,183
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] | Purchasers [Member] | Private Placement Warrant [Member]
Class Of Stock [Line Items]
Warrants outstanding			4,399,997	4,399,997
Common Class A [Member] | ATM Agreement [Member]
Class Of Stock [Line Items]
Shares issued				400
Net proceeds				two hundred and two dollars and seventy six cents
Payments for commission				six dollars and twenty four cents
Common Class A [Member] | ATM Agreement [Member] | Piper Sandler & Co. [Member]
Class Of Stock [Line Items]
Common Stock, Shares Authorized	$ 10,300,000
Common Class A [Member] | ATM Agreement [Member] | Piper Sandler & Co. [Member] | Maximum [Member]
Class Of Stock [Line Items]
Sale of common stock commission on gross sale price	3.00%
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	1,000,000
Closing price per share			$ 12	$ 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	609,677
Closing price per share			$ 13.50	$ 13.50
Common Class B [Member]
Class Of Stock [Line Items]
Common stock, par value			$ 0.0001	$ 0.0001			$ 0.0001
Common stock, authorized			20,000,000	20,000,000			20,000,000
Common stock, issued			2,302,936	2,302,936			5,500,692
Common stock, outstanding			2,302,936	2,302,936	13,775,400	5,014,897	5,500,692	13,775,400	13,937,332
Common stock, voting rights				one
Conversion of Class B common stock to Class A common stock (in shares)			(2,711,961)	(3,197,756)	(161,932)
Series A Convertible Redeemable Preferred Stock [Member] | Purchasers [Member] | Private Placement Warrant [Member]
Class Of Stock [Line Items]
Warrants outstanding			4,399,997	4,399,997
Warrants issued to purchase stock			4,399,997	4,399,997

Earnings (Loss) Per Share - (De

Earnings (Loss) Per Share - (Details Narrative) - shares	Nov. 09, 2024	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Earnings Per Share Basic [Line Items]
Basic and diluted net income (loss) per share excludes the income (loss) attributable and shares associated to cancellation		1,609,677	1,609,677	1,609,677	1,609,677
Class A Common Stock [Member] | Scenario, Forecast [Member]
Earnings Per Share Basic [Line Items]
Basic and diluted net income (loss) per share excludes the income (loss) attributable and shares associated to cancellation	1,609,677

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Basic Net Income (Loss) Per Share
Net loss attributable to U.S. Well Services, Inc.	$ (15,937)	$ (16,969)	$ (206,441)	$ (60,720)
Net loss attributable to cancellable Class A common stock	376	527	5,109	1,924
Basic net loss attributable to U.S. Well Services, Inc. shareholders	(15,561)	(16,442)	(201,332)	(58,796)
Deemed and imputed dividends on Series A preferred stock	(467)	(4,406)	(11,220)	(5,966)
Basic net loss attributable to U.S. Well Services, Inc. Class A common shareholders	$ (18,563)	$ (22,518)	$ (219,349)	$ (67,092)
Weighted average shares outstanding	68,276,671	51,859,283	65,040,390	50,791,787
Cancellable Class A common stock	(1,609,677)	(1,609,677)	(1,609,677)	(1,609,677)
Basic and diluted weighted average shares outstanding	66,666,994	50,249,606	63,430,713	49,182,110
Basic and diluted net income (loss) per share attributable to Class A common shareholders	$ (0.28)	$ (0.45)	$ (3.46)	$ (1.36)
Series A Convertible Redeemable Preferred Stock [Member]
Basic Net Income (Loss) Per Share
Dividends accrued on preferred stock	$ (1,854)	$ (1,670)	$ (5,450)	$ (2,330)
Series B Convertible Redeemable Preferred Stock [Member]
Basic Net Income (Loss) Per Share
Dividends accrued on preferred stock	$ (681)		$ (1,347)

Earnings (Loss) Per Share (De_2

Earnings (Loss) Per Share (Details1) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities excluded as anti-dilutive	106,932,656	41,848,881	106,932,656	41,848,881
Anti-dilutive Stock Options [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities excluded as anti-dilutive	877,266	1,068,162	877,266	1,068,162
Anti-dilutive Warrants [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities excluded as anti-dilutive	17,147,315	15,680,651	17,147,315	15,680,651
Anti-dilutive Restricted Stock [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities excluded as anti-dilutive	1,492,161	2,729,496	1,492,161	2,729,496
Anti-dilutive Class B Common Stock Convertible into Class A Common Stock [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities excluded as anti-dilutive	2,302,936	13,775,400	2,302,936	13,775,400
Anti-dilutive Series A Preferred Stock Convertible into Class A Common Stock [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities excluded as anti-dilutive	9,146,254	8,595,172	9,146,254	8,595,172
Anti-dilutive Series B Preferred Stock Convertible into Class A Common Stock [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potentially dilutive securities excluded as anti-dilutive	75,966,724		75,966,724

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation expense	$ 1,037	$ 2,306	$ 4,519	$ 5,672
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation expense	819	1,937	3,832	4,788
Unrestricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation expense		104		312
Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation expense	$ 218	$ 265	$ 687	$ 572

Share-Based Compensation (Paren

Share-Based Compensation (Parenthetical) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation expense	$ 1,037	$ 2,306	$ 4,519	$ 5,672
Cost of Services [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation expense	(97)	757	1,106	1,835
Selling, General and Administrative Expenses [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation expense	$ 1,134	$ 1,549	$ 3,413	$ 3,837

Share-Based Compensation (Det_2

Share-Based Compensation (Details 1) - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2020$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unvested shares, Beginning balance | shares	2,723,637
Unvested shares, Vested | shares	(690,237)
Unvested shares, Forfeited | shares	(541,239)
Unvested shares, Ending balance | shares	1,492,161
Weighted-average grant-date fair value per share at beginning of period | $ / shares	$ 8.87
Weighted-average grant-date fair value per share, Vested | $ / shares	8.87
Weighted-average grant-date fair value per share, Forfeited | $ / shares	8.85
Weighted-average grant-date fair value per share at end of period | $ / shares	$ 8.88

Share-Based Compensation (Det_3

Share-Based Compensation (Details 2) - Stock Options [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares, Beginning balance	1,068,162
Number of shares, Forfeited/Expired	(190,896)
Number of shares, Ending balance	877,266	1,068,162
Number of shares, Exercisable	219,317
Weighted average exercise price, Beginning of period	$ 8.91
Weighted average exercise price, Forfeited/Expired	8.91
Weighted average exercise price, Ending of period	8.91	$ 8.91
Weighted average exercise price, Exercisable	$ 8.91
Weighted average remaining contractual term	5 years 5 months 15 days	6 years 2 months 15 days
Weighted average remaining contractual term, Exercisable	5 years 5 months 15 days

Share-Based Compensation (Det_4

Share-Based Compensation (Details Narrative) - Stock Options [Member] - Long Term Incentive Plan [Member] $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation to be recognized	$ 10.7
Period for recognition of unrecognized compensation cost	2 years 4 months 24 days

Employee Benefit Plan - (Detail

Employee Benefit Plan - (Details Narrative) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plan, employer matching contribution			100.00%
Employer matching contributions	$ 0	$ 1.1	$ 1	$ 3.8
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 ($)	Mar. 27, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Net operating loss, amount claim for refund due to CARES Act			$ 800,000
Net operating loss carryback description	5-year carryback of net operating loss (“NOL”) tax carryforwards generated in tax years 2018, 2019, and 2020, removing the 80% taxable income limitation on utilization of those NOLs if carried back to prior tax years or utilized in tax years beginning before 2021
Net operating loss carryback period due to CARES Act	5 years
Net operating loss carryforwards, percentage of taxable income removed due to CARES Act	80.00%
Effective tax rate on continuing operations		(0.38%)
Uncertain tax positions		$ 0		$ 0

Commitments and Contingencies -

Commitments and Contingencies - (Details) $ in Thousands	Sep. 30, 2020USD ($)
Contracted
Remainder of 2020	$ 7,758
2021	11,340
Total	19,098
Minimum Commitments
Remainder of 2020	4,027
2021	960
Total	$ 4,987

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($) $ in Millions	Apr. 01, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Loss Contingencies [Line Items]
Excluded amount of contracted		$ 47.1		$ 47.1
Excluded amount of minimum commitments		48		48
Rent expense	$ 0.7	0.7	$ 0.7	1.8	$ 2
Expected term of operating leases for facilities	36 months
Operating lease agreement, commencement date	Apr. 1, 2020
Future minimum lease payment related to capital leases due in the remainder of 2020		6.4		6.4
Imputed interest		0.2		0.2
Estimated claims incurred, but not reported		0.3		0.3		$ 0.6
Cost of Services [Member]
Loss Contingencies [Line Items]
Rent expense		0.4	0.6	1.1	1.6
Selling, General and Administrative Expenses [Member]
Loss Contingencies [Line Items]
Rent expense		$ 0.3	$ 0.1	$ 0.7	$ 0.4
Minimum [Member]
Loss Contingencies [Line Items]
Term of operating leases for facilities		24 months		24 months
Maximum [Member]
Loss Contingencies [Line Items]
Term of operating leases for facilities		76 months		76 months

Commitments and Contingencies_3

Commitments and Contingencies - (Details1) $ in Thousands	Sep. 30, 2020USD ($)
Commitments And Contingencies Disclosure [Abstract]
Remainder of 2020	$ 358
2021	1,114
2022	828
2023	308
2024	258
Thereafter	67
Total minimum future rentals	$ 2,933

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - Series B Convertible Redeemable Preferred Stock [Member] - USD ($) $ in Millions	Apr. 01, 2020	Sep. 30, 2020	Dec. 31, 2019
Proceeds from issuance of Series B preferred stock, shares		22,050	0
Rockwater Energy Solutions [Member] | Crestview Partners (“Crestview”) [Member]
Proceeds from issuance of Series B preferred stock, shares	11,500
Amount of stock held by related party	$ 11.5
Rockwater Energy Solutions [Member] | TCW Group Inc [Member]
Proceeds from issuance of Series B preferred stock, shares	6,500
Amount of stock held by related party	$ 6.5
Rockwater Energy Solutions [Member] | David Matlin [Member]
Proceeds from issuance of Series B preferred stock, shares	1,878
Amount of stock held by related party	$ 1.9