Davey Tree Expert 10-Q 4 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	6 Months Ended
	Jul. 04, 2015	Jul. 31, 2015
Entity Information [Line Items]
Entity Registrant Name	DAVEY TREE EXPERT CO
Entity Central Index Key	277,638
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jul. 4, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		13,040,054

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 04, 2015	Dec. 31, 2014
Current assets:
Cash	$ 18,226	$ 18,415
Accounts receivable, net	130,495	111,598
Operating supplies	7,098	6,968
Other current assets	21,562	30,215
Total current assets	177,381	167,196
Property and equipment	559,580	532,949
Less accumulated depreciation	383,956	372,066
Property and equipment, net	175,624	160,883
Other assets	20,308	18,862
Identified intangible assets and goodwill, net	34,882	34,063
Total assets	408,195	381,004
Current liabilities:
Accounts payable	33,377	42,140
Accrued expenses	28,693	34,925
Other current liabilities	25,430	31,288
Total current liabilities	87,500	108,353
Long-term debt	121,675	81,306
Self-insurance accruals	38,331	35,886
Other noncurrent liabilities	18,832	18,968
Total liabilities	266,338	244,513
Common shareholders' equity:
Common shares, $1.00 par value, per share; 48,000 shares authorized; 21,457 shares issued and outstanding before treasury shares as of July 4, 2015	21,457	21,457
Additional paid-in capital	14,611	9,461
Common shares subscribed, unissued	9,076	9,381
Retained earnings	262,525	251,470
Accumulated other comprehensive loss	(13,333)	(11,523)
Shareholders' equity before treasury stock	294,336	280,246
Less: Cost of Common shares held in treasury; 8,420 shares at July 4, 2015 and 8,292 shares at December 31, 2014	147,383	138,155
Common shares subscription receivable	5,096	5,600
Common shareholders' equity	141,857	136,491
Total liabilities and shareholders' equity	$ 408,195	$ 381,004

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 04, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value	$ 1
Common stock, shares authorized	48,000,000	24,000,000
Common stock, shares issued	21,457,000
Common stock, shares outstanding	21,457,000
Treasury stock, shares	8,420,000	8,292,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Income Statement [Abstract]
Revenues	$ 224,773	$ 213,183	$ 399,065	$ 370,570
Costs and expenses:
Operating	137,341	130,283	257,199	239,514
Selling	34,914	35,813	67,570	64,872
General and administrative	13,534	12,905	28,666	26,804
Depreciation and amortization	11,607	10,468	22,268	20,368
Gain on sale of assets, net	(419)	(101)	(449)	(78)
Costs and expenses	196,977	189,368	375,254	351,480
Income from operations	27,796	23,815	23,811	19,090
Other income (expense):
Interest expense	(900)	(706)	(1,690)	(1,425)
Interest income	59	76	122	145
Other, net	(881)	(500)	(1,708)	(1,305)
Income before income taxes	26,074	22,685	20,535	16,505
Income taxes	10,142	8,639	8,131	6,470
Net income	$ 15,932	$ 14,046	$ 12,404	$ 10,035
Net income per share:
Basic	$ 1.21	$ 1.04	$ 0.93	$ 0.73
Diluted	$ 1.17	$ 1.01	$ 0.90	$ 0.71
Weighted-average shares outstanding:
Basic	13,214	13,486	13,375	13,671
Diluted	13,665	13,880	13,835	14,070
Dividends declared per share	$ 0.05	$ 0.045	$ 0.100	$ 0.090

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 15,932	$ 14,046	$ 12,404	$ 10,035
Components of other comprehensive income/(loss), net of tax:
Foreign currency translation adjustments	(84)	971	(2,267)	(3)
Amortization of defined benefit pension items:
Net actuarial loss	215	110	455	220
Prior service cost	0	2	2	4
Defined benefit pension plan adjustments	215	112	457	224
Other comprehensive income/(loss), net of tax	131	1,083	(1,810)	221
Comprehensive income	$ 16,063	$ 15,129	$ 10,594	$ 10,256

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014
Operating activities
Net income	$ 12,404	$ 10,035
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	22,268	20,368
Other	(1,303)	430
Changes in operating assets and liabilities:
Accounts receivable	(18,897)	(18,831)
Operating liabilities	(3,699)	(4,964)
Other, net	7,919	7,125
Adjustments to reconcile net income to net cash provided by (used in) operating activities:	6,288	4,128
Net cash provided by operating activities	18,692	14,163
Capital expenditures:
Equipment	(44,545)	(32,648)
Land and building	(1,013)	(2,011)
Purchases of businesses	(1,549)	(6,771)
Other	607	185
Net cash used in investing activities	(46,500)	(41,245)
Financing activities
Revolving credit facility proceeds, net	40,500	36,500
Purchase of common shares for treasury	11,614	11,494
Sale of common shares from treasury	6,887	6,559
Dividends	(1,348)	(1,242)
Payments of notes payable	(6,806)	(5,281)
Net cash provided by financing activities	27,619	25,042
Decrease in cash	(189)	(2,040)
Cash, beginning of period	18,415	15,861
Cash, end of period	18,226	13,821
Supplemental cash flow information follows:
Interest paid	909	1,393
Income taxes paid	$ 9,143	$ 2,645

Basis of Financial Statement Pr

Basis of Financial Statement Preparation	6 Months Ended
	Jul. 04, 2015
Accounting Policies [Abstract]
Basis of Financial Statement Preparation [Text Block]	Basis of Financial Statement Preparation The condensed consolidated financial statements present the financial position, results of operations and cash flows of The Davey Tree Expert Company and its subsidiaries. When we refer to “we,” “us,” “our,” “Davey,” or “Davey Tree”, we mean The Davey Tree Expert Company and its subsidiaries, unless otherwise expressly stated or the context indicates otherwise. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The consolidated financial statements include all adjustments which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal, recurring nature. All significant intercompany accounts and transactions have been eliminated. Certain information and disclosures required by U.S. GAAP for complete financial statements have been omitted in accordance with the rules and regulations of the SEC. We suggest that these condensed consolidated financial statements be read in conjunction with the financial statements included in our annual report on Form 10-K for the year ended December 31, 2014 (the “2014 Annual Report”). Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect reported amounts. Our consolidated financial statements include amounts that are based on management’s best estimates and judgments. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, income taxes and revenue recognition. Actual results could differ from those estimates. Interim Results of Operations --Interim results may not be indicative of calendar year performance because of seasonal and short-term variations. Recent Accounting Guidance Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606)- -In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606),” which will replace all current U.S. GAAP guidance on revenue recognition and eliminate all industry-specific guidance. The new revenue recognition guidance provides a unified model to determine when and how revenue is recognized. The underlying principle is that an entity should recognize revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration for which the entity expects in exchange for those goods and services. The guidance provides a five-step analysis of transactions to determine when and how revenue is recognized. Other major provisions include capitalization of certain contract costs, consideration of the time value of money in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced information to be presented in the financial statements regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. On July 9, 2015, the FASB approved a one-year deferral of the effective date of ASU 2014-09, which now becomes effective for Davey Tree beginning with the first quarter 2018 and can be adopted either retrospectively to each prior reporting period presented or as a cumulative-effect adjustment as of the date of adoption. The FASB also affirmed its proposal to permit all entities to apply the new revenue standard early, but not before the A. Basis of Financial Statement Preparation (continued) original effective date, which for Davey Tree would be first quarter 2017. The new revenue guidance will supersede existing revenue guidance affecting our Company, and may also affect our business processes and our information technology systems. As a result, our evaluation of the effect of the new revenue guidance will extend over future periods.

Seasonality of Business

Seasonality of Business	6 Months Ended
	Jul. 04, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Seasonality of Business [Text Block]	Seasonality of Business Due to the seasonality of our business, our operating results for the six months ended July 4, 2015 are not indicative of results that may be expected for any other interim period or for the year ending December 31, 2015 . Business seasonality is the result of traditionally higher revenues during the second and third quarters as compared with the first and fourth quarters of the year, while the methods of accounting for fixed costs, such as depreciation expense, amortization, rent and interest expense, are not significantly impacted by business seasonality.

Accounts Receivable, Net and Su

Accounts Receivable, Net and Supplemental Balance-Sheet Information	6 Months Ended
	Jul. 04, 2015
Accounts Receivable, Net and Supplemental Balance Sheet Information [Abstract]
Accounts receivable net and supplemental balance-sheet information [Text Block]	Accounts Receivable, Net and Supplemental Balance-Sheet Information Accounts receivable, net, consisted of the following: Accounts receivable, net July 4, December 31, Accounts receivable $ 108,997 $ 98,657 Receivables under contractual arrangements 24,274 15,362 133,271 114,019 Less allowances for doubtful accounts 2,776 2,421 Accounts receivable, net $ 130,495 $ 111,598 Receivables under contractual arrangements consist of work-in-process in accordance with the terms of contracts, primarily with utility services customers. The following items comprise the amounts included in the balance sheets: Other current assets July 4, December 31, Refundable income taxes $ 3,462 $ 2,122 Prepaid expenses 8,572 14,088 Note receivable — 4,319 Other 9,528 9,686 Total $ 21,562 $ 30,215 C. Accounts Receivable, Net and Supplemental Balance-Sheet Information (continued) Accrued expenses July 4, December 31, Employee compensation $ 15,053 $ 19,195 Accrued compensated absences 8,794 8,034 Self-insured medical claims 560 2,722 Customer advances, deposits 438 2,030 Taxes, other than income 2,358 2,054 Other 1,490 890 Total $ 28,693 $ 34,925

Business Combinations (Notes)

Business Combinations (Notes)	6 Months Ended
	Jul. 04, 2015
Business Combinations [Abstract]
Business Combinations	Business Combinations Our investment in businesses during the first six months of 2015 was $2,449 , with no liabilities assumed and debt issued of $900 . The purchase price allocation is preliminary. The measurement period for purchase price allocations ends as soon as information of the facts and circumstances becomes available, but does not exceed twelve months. During the six months ended June 28, 2014 , our investment in businesses was $9,269 , with liabilities assumed of $1,078 and debt issued of $1,420 . The results of operations of acquired businesses have been included in the consolidated statements of operations beginning as of the effective dates of acquisition. The effect of these acquisitions on our consolidated revenues and results of operations was not significant. Investments in Business Subsequent to July 4, 2015-- Subsequent to July 4, 2015 and through the date the financial statements were available for issuance, August 4, 2015, we made an investment in a business, the purchase price of which approximated $1,700 .

Identified Intangible Assets an

Identified Intangible Assets and Goodwill, Net	6 Months Ended
	Jul. 04, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Identified intangible assets and goodwill, net [Text Block]	Identified Intangible Assets and Goodwill, Net The carrying amounts of the identified intangibles and goodwill acquired in connection with our historical investments in businesses were as follows: July 4, 2015 December 31, 2014 Identified Intangible Assets and Goodwill, Net Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships $ 16,803 $ 13,172 $ 16,076 $ 12,560 Employment-related 7,168 5,985 7,026 5,776 Tradenames 5,368 4,341 5,286 4,153 Amortized intangible assets $ 29,339 $ 23,498 $ 28,388 $ 22,489 Less accumulated amortization 23,498 22,489 Identified intangibles, net 5,841 5,899 Unamortized intangible assets: Goodwill 29,041 28,164 $ 34,882 $ 34,063

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jul. 04, 2015
Debt Disclosure [Abstract]
Long-term debt [Text Block]	Long-Term Debt Our long-term debt consisted of the following: July 4, December 31, Revolving credit facility Swing-line borrowings $ 3,000 $ 7,500 LIBOR borrowings 82,000 37,000 85,000 44,500 Senior unsecured notes 30,000 30,000 Term loans 9,181 15,087 124,181 89,587 Less current portion 2,506 8,281 $ 121,675 $ 81,306 Revolving Credit Facility and 5.09 % Senior Unsecured Notes --We have a $175,000 revolving credit facility with a group of banks, which will expire in November 2018 and permits borrowings, as defined, up to $175,000 , including a letter of credit sublimit of $100,000 and a swing-line commitment of $15,000 . Under certain circumstances, the amount available under the revolving credit facility may be increased to $210,000 . The revolving credit facility contains certain affirmative and negative covenants customary for this type of facility and F. Long-Term Debt (continued) includes financial covenant ratios with respect to a maximum leverage ratio and a maximum balance-sheet leverage ratio. As of July 4, 2015 , we had unused commitments under the facility approximating $31,668 , with $143,332 committed, consisting of borrowings of $85,000 and issued letters of credit of $58,332 . Borrowings outstanding bear interest, at Davey Tree’s option, of either (a) a base rate or (b) LIBOR plus a margin adjustment ranging from .75% to 1.50% --with the margin adjustments in both instances based on the Company's leverage ratio at the time of borrowing. The base rate is the greater of (i) the agent bank’s prime rate, (ii) LIBOR plus 1.5% , or (iii) the federal funds rate plus .5% . A commitment fee ranging from .10% to .25% is also required based on the average daily unborrowed commitment. The $30,000 senior unsecured notes are due July 22, 2020 and were issued during July 2010 as 5.09 % Senior Unsecured Notes, Series A (the " 5.09 % Senior Notes"), pursuant to a Master Note Purchase Agreement (the “Purchase Agreement”) between the Company and the purchasers of the 5.09 % Senior Notes. The 5.09 % Senior Notes are equal in right of payment with our revolving credit facility and all other senior unsecured obligations of the Company. Interest is payable semiannually and five equal, annual principal payments commence on July 22, 2016 (the sixth anniversary of issuance). The Purchase Agreement contains customary events of default and covenants related to limitations on indebtedness and transactions with affiliates and the maintenance of certain financial ratios.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jul. 04, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based compensation[Text Block]	Stock-Based Compensation Our shareholders approved the 2014 Omnibus Stock Plan (the “2014 Stock Plan”) at our annual meeting of shareholders on May 20, 2014. The 2014 Stock Plan replaced the expired 2004 Omnibus Stock Plan (the “2004 plan”) previously approved by the shareholders in 2004. The 2014 Stock Plan is administered by the Compensation Committee of the Board of Directors and will remain in effect for ten years. All directors of the Company and employees of the Company and its subsidiaries are eligible to participate in the 2014 Stock Plan. The 2014 Stock Plan (similar to the 2004 plan) continues the maintenance of the Employee Stock Purchase Plan, as well as provisions for the grant of stock options and other stock-based incentives. The 2014 Stock Plan provides for the grant of five percent of the number of the Company’s common shares outstanding as of the first day of each fiscal year plus the number of common shares that were available for grant of awards, but not granted, in prior years. In no event, however, may the number of common shares available for the grant of awards in any fiscal year exceed ten percent of the common shares outstanding as of the first day of that fiscal year. Common shares subject to an award that is forfeited, terminated, or canceled without having been exercised are generally added back to the number of shares available for grant under the 2014 Stock Plan. Stock-based compensation expense under all share-based payment plans -- our Employee Stock Purchase Plan, stock option plans, stock-settled stock appreciation rights and performance-based restricted stock units -- included in the results of operations follows: Three months ended Six Months Ended July 4, June 28, July 4, June 28, Compensation expense, all share-based payment plans $ 557 $ 472 $ 1,055 $ 892 G. Stock-Based Compensation (continued) Stock-based compensation consisted of the following: Employee Stock Purchase Plan --Under the Employee Stock Purchase Plan, all full-time employees with one year of service are eligible to purchase, through payroll deduction, common shares. Employee purchases under the Employee Stock Purchase Plan are at 85% of the fair market value of the common shares--a 15% discount. We recognize compensation costs as payroll deductions are made. The 15% discount of total shares purchased under the plan resulted in compensation cost of $263 being recognized for the six months ended July 4, 2015 and $211 for the six months ended June 28, 2014 . Stock Option Plans --The stock options outstanding were awarded under a graded vesting schedule, measured at fair value, and have a term of ten years. Compensation costs for stock options are recognized over the requisite service period on the straight-line recognition method. Compensation cost recognized for stock options was $223 for the six months ended July 4, 2015 and $154 for the six months ended June 28, 2014 . Stock-Settled Stock Appreciation Rights -- During the six months ended July 4, 2015 , the Compensation Committee awarded 133,550 stock-settled stock appreciation rights (“SSARs”) to certain management employees and nonemployee directors, which vest ratably over five years. A SSAR is an award that allows the recipient to receive common stock equal to the appreciation in the fair market value of our common stock between the date the award was granted and the conversion date of the shares vested. The following table summarizes our SSARs as of July 4, 2015 . Stock-Settled Stock Appreciation Rights Number Rights Weighted- Average Award Date Value Weighted- Life Unrecognized Cost Aggregate Value Unvested, January 1, 2015 303,271 $ 3.84 Granted 133,550 5.78 Forfeited — — Vested (83,484 ) 3.65 Unvested, July 4, 2015 353,337 $ 4.62 3.1 years $ 1,409 $ 10,636 Employee SSARs 344,338 $ 4.67 3.2 years $ 1,391 $ 10,365 Nonemployee Director SSARs 8,999 $ 2.23 1.3 years $ 18 $ 271 Compensation costs for stock appreciation rights are determined using a fair-value method and amortized over the requisite service period. Compensation expense for stock appreciation rights was $229 for the six months ended July 4, 2015 and $201 for the six months ended June 28, 2014 . Performance-Based Restricted Stock Units --During the six months ended July 4, 2015 , the Compensation Committee awarded 42,152 performance-based restricted stock units to certain directors and management employees. The Compensation Committee made similar awards in prior periods. The awards vest over specified periods. The following table summarizes performance-based restricted stock units as of July 4, 2015 . G. Stock-Based Compensation (continued) Performance-Based Restricted Stock Units Number Units Weighted- Average Grant Date Value Weighted- Average Remaining Contractual Life Unrecognized Cost Aggregate Intrinsic Value Unvested, January 1, 2015 117,709 $ 21.14 Granted 42,152 29.14 Forfeited — — Vested (10,533 ) 15.42 Unvested, July 4, 2015 149,328 $ 23.80 3.0 years $ 2,345 $ 4,495 Compensation cost for restricted stock awards is determined using a fair-value method and amortized on the straight-line recognition method over the requisite service period. Compensation expense on restricted stock awards totaled $340 for the six months ended July 4, 2015 and $326 for the six months ended June 28, 2014 . We estimated the fair value of each stock-based award on the date of grant using a binomial option-pricing model. The binomial model considers a range of assumptions related to volatility, risk-free interest rate and employee exercise behavior. Expected volatilities utilized in the binomial model are based on historical volatility of our stock prices and other factors. Similarly, the dividend yield is based on historical experience and expected future changes. The binomial model also incorporates exercise and forfeiture assumptions based on an analysis of historical data. The expected life of the stock-based awards is derived from the output of the binomial model and represents the period of time that awards granted are expected to be outstanding. The fair values of stock-based awards granted were estimated at the dates of grant with the following weighted-average assumption. Six Months Ended July 4, June 28, Volatility rate 10.9 % 11.2 % Risk-free interest rate 2.1 % 2.6 % Expected dividend yield .7 % 1.5 % Expected life of awards (years) 9.3 8.7 G. Stock-Based Compensation (continued) General Stock Option Information --The following table summarizes activity under the stock option plans for the six months ended July 4, 2015 . Stock Options Number Outstanding Weighted- Price Weighted- Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding, January 1, 2015 770,131 $ 19.33 Granted 148,000 30.10 Exercised (37,767 ) 13.41 Forfeited (20,700 ) 20.33 Outstanding, July 4, 2015 859,664 $ 21.42 6.6 years $ 7,462 Exercisable, July 4, 2015 406,284 $ 16.41 4.2 years $ 5,562 As of July 4, 2015 , there was approximately $2,187 of unrecognized compensation cost related to stock options outstanding. The cost is expected to be recognized over a weighted-average period of 3.8 years . “Intrinsic value” is defined as the amount by which the market price of a common share exceeds the exercise price of an option. Common shares are issued from treasury upon the exercise of stock options, stock-settled stock appreciation rights, restricted stock units or purchases under the Employee Stock Purchase Plan.

Net Periodic Benefit Cost - Def

Net Periodic Benefit Cost - Defined Benefit Pension Plans	6 Months Ended
	Jul. 04, 2015
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Net periodic benefit cost--defined benefit pension plans [Text Block]	Net Periodic Benefit Cost--Defined Benefit Pension Plans The results of operations included the following net periodic benefit cost recognized related to our defined-benefit pension plans. Three Months Ended Six Months Ended July 4, June 28, July 4, June 28, Components of pension cost Service costs--increase in benefit obligation earned $ 5 $ 13 $ 26 $ 26 Interest cost on projected benefit obligation 376 405 755 809 Expected return on plan assets (406 ) (498 ) (811 ) (996 ) Curtailment cost 49 — 49 — Amortization of net actuarial loss 346 177 733 354 Amortization of prior service cost 1 3 4 6 Net pension cost of defined benefit pension plans $ 371 $ 100 $ 756 $ 199 During the second quarter ended July 4, 2015, the Board of Directors approved a pension plan amendment for the Supplemental Executive Retirement Plan (the “SERP”) to cease the accrual of additional retirement benefits, resulting in recognition of plan curtailment cost of $49 , which consisted of existing net prior service costs prior to H. Net Periodic Benefit Cost--Defined Benefit Pension Plans (continued) the plan freeze. As required, we remeasured the SERP’s accumulated benefits obligation which, after the plan freeze, is being amortized based on the remaining life expectancy of plan participants instead of the remaining service period of these participants.

Income Taxes

Income Taxes	6 Months Ended
	Jul. 04, 2015
Income Tax Disclosure [Abstract]
Income taxes [Text Block]	Income Taxes Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate and, if our estimated annual tax rate changes, we make a cumulative adjustment. The 2015 annual effective tax rate is estimated to approximate 39 %. Our annual effective tax rate for 2014 was 39.5 %. At December 31, 2014 , we had unrecognized tax benefits of $1,949 , of which $1,512 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $77 . At July 4, 2015 , there were no significant changes in the unrecognized tax benefits, including the amount that would affect our effective rate if recognized, or the accrued interest expense related to the unrecognized benefits. Unrecognized tax benefits are the differences between a tax position taken, or expected to be taken in a tax return, and the benefit recognized for financial reporting purposes. The Company is routinely under audit by federal, state, local and Canadian authorities in the area of income tax. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. During the fourth quarter 2013, the U.S. Internal Revenue Service completed its audit of the Company's U.S. income tax returns for 2010 and 2011 and, during 2010, Canada Revenue Agency completed its audit of the Company's Canadian operations for 2006, 2007 and 2008. With the exception of U.S. state jurisdictions, the Company is no longer subject to examination by tax authorities for the years through 2010. As of July 4, 2015 , we believe it is reasonably possible that the total amount of unrecognized tax benefits will not significantly increase or decrease.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Jul. 04, 2015
Equity [Abstract]
Accumulated other comprehensive income (loss) [Text Block]	Accumulated Other Comprehensive Income (Loss) Comprehensive income (or loss) is comprised of net income (or net loss) and other components, including currency translation adjustments and defined-benefit pension plan adjustments. J. Accumulated Other Comprehensive Income (Loss) (continued) The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity: Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2015 $ (1,151 ) $ (10,372 ) $ (11,523 ) Other comprehensive income (loss) before reclassifications Unrealized losses (2,267 ) — (2,267 ) Amounts reclassified from accumulated other comprehensive income (loss) — 737 737 Tax effect — (280 ) (280 ) Net of tax amount (2,267 ) 457 (1,810 ) Balance at July 4, 2015 $ (3,418 ) $ (9,915 ) $ (13,333 ) The change in defined benefit pension plans of $737 for the six months ended July 4, 2015 is included in net periodic pension expense and is classified in the condensed statement of operations as costs and expenses, general and administrative.

Per Share Amounts and Common Sh

Per Share Amounts and Common Shares Outstanding	6 Months Ended
	Jul. 04, 2015
Equity [Abstract]
Per share amounts and common shares outstanding [Text Block]	Per Share Amounts and Common Shares Outstanding We calculate our basic earnings per share by dividing net income or net loss by the weighted average number of common shares outstanding during the period. Diluted earnings per share are calculated in a similar manner, but include the effect of dilutive securities. To the extent these securities are antidilutive, they are excluded from the calculation of earnings per share. The per share amounts were computed as follows: K. Per Share Amounts and Common Shares Outstanding (continued) Three Months Ended Six Months Ended July 4, June 28, July 4, June 28, Income available to common shareholders: Net income $ 15,932 $ 14,046 $ 12,404 $ 10,035 Weighted-average shares: Basic: Outstanding 13,099 13,360 13,146 13,419 Partially-paid share subscriptions 115 126 229 252 Basic weighted-average shares 13,214 13,486 13,375 13,671 Diluted: Basic from above 13,214 13,486 13,375 13,671 Incremental shares from assumed: Exercise of stock subscription purchase rights 61 44 62 44 Exercise of stock options and awards 390 350 398 355 Diluted weighted-average shares 13,665 13,880 13,835 14,070 Net income per share: Basic $ 1.21 $ 1.04 $ .93 $ .73 Diluted $ 1.17 $ 1.01 $ .90 $ .71 Common Shares Outstanding -- A summary of the activity of the common shares outstanding for the six months ended July 4, 2015 follows: Shares outstanding at January 1, 2015 13,164,933 Shares purchased (386,138 ) Shares sold 197,749 Stock subscription offering -- cash purchases 18,774 Options and awards exercised 41,832 (127,783 ) Shares outstanding at July 4, 2015 13,037,150 K. Per Share Amounts and Common Shares Outstanding (continued) On May 19, 2015, at the Annual Meeting of Shareholders, the Company's shareholders approved an increase in the number of the Company's authorized common shares, par value $1.00 , to 48 million from 24 million . The number of authorized preferred shares of the Company remains at 4 million preferred shares, no par value, of which none were issued. On July 4, 2015 , we had 13,037,150 common shares outstanding, employee and director options exercisable to purchase 406,284 common shares, partially-paid subscriptions for 459,830 common shares and purchase rights outstanding for 184,239 common shares. Stock Subscription Offering --Beginning May 2012, the Company offered to eligible employees and nonemployee directors the right to subscribe to common shares of the Company at $19.70 per share in accordance with the provisions of The Davey Tree Expert Company 2004 Omnibus Stock Plan and the rules of the Compensation Committee of the Company's Board of Directors (collectively, the "plan"). The offering period ended on August 1, 2012 and resulted in the subscription of 637,714 common shares for $12,563 at $19.70 per share. Under the plan, a participant in the offering purchasing common shares for an aggregate purchase price of less than $5 had to pay with cash. All participants (excluding Company directors and officers) purchasing $5 or more of the common shares had an option to finance their purchase through a down-payment of at least 10% of the total purchase price and a seven -year promissory note for the balance due with interest at 2% . Payments on the promissory note can be made either by payroll deductions or annual lump-sum payments of both principal and interest. Common shares purchased under the plan have been pledged as security for the payment of the promissory note and the common shares will not be issued until the promissory note is paid-in-full. Dividends will be paid on all subscribed shares, subject to forfeiture to the extent that payment is not ultimately made for the shares. All participants in the offering purchasing in excess of $5 of common shares were granted a "right" to purchase one additional common share at a price of $19.70 per share for every three common shares purchased under the plan. As a result of the stock subscription, employees were granted rights to purchase 211,800 common shares. Each right may be exercised at the rate of one-seventh per year and will expire seven years after the date that the right was granted. Employees may not exercise a right should they cease to be employed by the Company.

Operations by Business Segment

Operations by Business Segment	6 Months Ended
	Jul. 04, 2015
Segment Reporting [Abstract]
Operations by business segment [Text Block]	Operations by Business Segment We provide a wide range of arboriculture, horticulture, environmental and consulting services to residential, utility, commercial and government entities throughout the United States and Canada. We have two reportable operating segments organized by type or class of customer: Residential and Commercial, and Utility. Residential and Commercial --Residential and Commercial provides services to our residential and commercial customers including: the treatment, preservation, maintenance, removal and planting of trees, shrubs and other plant life; the practice of landscaping, grounds maintenance, tree surgery, tree feeding and tree spraying; the application of fertilizer, herbicides and insecticides; and, natural resource management and consulting, forestry research and development, and environmental planning. Utility --Utility is principally engaged in providing services to our utility customers--investor-owned, municipal utilities, and rural electric cooperatives--including: the practice of line-clearing and vegetation management around power lines, rights-of-way and chemical brush control; and, natural resource management and consulting, forestry research and development, and environmental planning. All other operating activities, including research, technical support and laboratory diagnostic facilities, are included in “All Other.” Measurement of Segment Profit and Loss and Segment Assets -- We evaluate performance and allocate resources based primarily on operating income and also actively manage business unit operating assets. Segment information, including reconciling adjustments, is presented consistent with the basis described in our 2014 Annual Report. Segment information reconciled to consolidated external reporting information follows: L. Operations by Business Segment (continued) Utility Residential and Commercial All Other Reconciling Adjustments Consolidated Three Months Ended July 4, 2015 Revenues $ 108,537 $ 115,635 $ 601 $ — $ 224,773 Income (loss) from operations 7,478 22,712 (923 ) (1,471 ) (a) 27,796 Interest expense (900 ) (900 ) Interest income 59 59 Other income (expense), net (881 ) (881 ) Income before income taxes $ 26,074 Segment assets, total $ 164,250 $ 165,587 $ — $ 78,358 (b) $ 408,195 Three Months Ended June 28, 2014 Revenues $ 98,842 $ 113,512 $ 829 $ — $ 213,183 Income (loss) from operations 5,940 20,134 (1,091 ) (1,168 ) (a) 23,815 Interest expense (706 ) (706 ) Interest income 76 76 Other income (expense), net (500 ) (500 ) Income before income taxes $ 22,685 Segment assets, total $ 143,504 $ 160,201 $ — $ 62,875 (b) $ 366,580 Six Months Ended July 4, 2015 Revenues $ 208,920 $ 189,092 $ 1,053 $ — $ 399,065 Income (loss) from operations 11,363 18,823 (3,538 ) (2,837 ) (a) 23,811 Interest expense (1,690 ) (1,690 ) Interest income 122 122 Other income (expense), net (1,708 ) (1,708 ) Income before income taxes $ 20,535 Segment assets, total $ 164,250 $ 165,587 $ — $ 78,358 (b) $ 408,195 Six Months Ended June 28, 2014 Revenues $ 188,134 $ 181,319 $ 1,117 $ — $ 370,570 Income (loss) from operations 8,725 15,897 (3,607 ) (1,925 ) (a) 19,090 Interest expense (1,425 ) (1,425 ) Interest income 145 145 Other income (expense), net (1,305 ) (1,305 ) Income before income taxes $ 16,505 Segment assets, total $ 143,504 $ 160,201 $ — $ 62,875 (b) $ 366,580 Reconciling adjustments from segment reporting to consolidated external financial reporting include unallocated corporate items: (a) Reclassification of depreciation expense and allocation of corporate expenses. (b) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	6 Months Ended
	Jul. 04, 2015
Fair Value Disclosures [Abstract]
Fair value measurements and financial instruments	Fair Value Measurements and Financial Instruments Financial Accounting Standards Board Accounting Standard Codification 820, “Fair Value of Measurements and Disclosures (“Topic 820”)” defines fair value based on the price that would be received to sell an asset or the exit price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. Market participants are defined as buyers or sellers in the principal or most advantageous market for the asset or liability that are independent of the reporting entity, knowledgeable and able and willing to transact for the asset or liability. Valuation Hierarchy --Topic 820 establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value. The hierarchy prioritizes the inputs into three broad levels: Level 1 inputs are quoted prices in active markets for identical assets or liabilities that the entity has the ability to access. Level 2 inputs are observable inputs other than prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated with observable market data. Level 3 inputs are unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. Our assets and liabilities measured at fair value on a recurring basis at July 4, 2015 were as follows: Fair Value Measurements at July 4, 2015 Using: Assets and Liabilities Recorded at Total Carrying Value at July 4, 2015 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,646 $ 15,646 $ — $ — Liabilities: Deferred compensation $ 1,604 $ — $ 1,604 $ — M. Fair Value Measurements and Financial Instruments (continued) Our assets and liabilities measured at fair value on a recurring basis at December 31, 2014 were as follows: Fair Value Measurements at December 31, 2014 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 2014 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 13,684 $ 13,684 $ — $ — Liabilities: Deferred compensation $ 1,423 $ — $ 1,423 $ — The assets invested for self-insurance are money market funds--classified as Level 1--based on quoted market prices of the identical underlying securities in active markets. The estimated fair value of the deferred compensation--classified as Level 2--is based on the value of the Company's common shares, determined by independent valuation. Fair Value of Financial Instruments --The fair values of our current financial assets and current liabilities, including cash, accounts receivable, accounts payable, and accrued expenses, among others, approximate their reported carrying values because of their short-term nature. Financial instruments classified as noncurrent liabilities and their carrying values and fair values were as follows: July 4, 2015 December 31, 2014 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 85,000 $ 85,000 $ 44,500 $ 44,500 Senior unsecured notes 30,000 30,288 30,000 30,688 Term loans, noncurrent 6,675 6,944 6,806 7,195 Total $ 121,675 $ 122,232 $ 81,306 $ 82,383 The carrying value of our revolving credit facility approximates fair value--classified as Level 2--as the interest rates on the amounts outstanding are variable. The fair value of our senior unsecured notes and term loans--classified as Level 2--is determined based on expected future weighted-average interest rates with the same remaining maturities. Market Risk-- In the normal course of business, we are exposed to market risk related to changes in foreign currency exchange rates, changes in interest rates and changes in fuel prices. We do not hold or issue derivative financial instruments for trading or speculative purposes. In prior years, we have used derivative financial M. Fair Value Measurements and Financial Instruments (continued) instruments to manage risk, in part, associated with changes in interest rates and changes in fuel prices. Presently, we are not engaged in any hedging or derivative activities.

Contingencies

Contingencies	6 Months Ended
	Jul. 04, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies [Text Block]	Contingencies We are party to a number of lawsuits, threatened lawsuits and other claims arising out of the normal course of business. With respect to all such matters, we record an accrual for a loss contingency when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. In addition, narrative information is provided for matters as to which management believes a material loss is reasonably possible. Management assesses all such matters, including the matter described below, based on current information and makes judgments concerning their potential outcome, giving due consideration to the nature of the claim, the amount and nature of damages sought and the probability of success. Management's judgment is made subject to the known uncertainty of litigation and management's judgment as to estimates made may prove materially different from actual results. California Fire Litigation: San Diego County -- Davey Tree Surgery Company, a Davey subsidiary, and Davey Resource Group, a Davey division, along with the Company have previously been sued, together with a utility services customer, San Diego Gas & Electric ("SDG&E"), and its parent company, as defendants, and as cross-defendants in cross-complaints filed by SDG&E, in the Superior Court of the State of California in and for the County of San Diego, arising out of a wildfire in San Diego County that started on October 22, 2007, referred to as the Rice Canyon fire. Numerous lawsuits related to the Rice Canyon fire were filed against SDG&E, its parent company, Sempra Energy, and Davey. The earliest of the lawsuits naming Davey was filed on April 18, 2008. The Court ordered that the lawsuits be organized into four groups based on type of plaintiff, namely insurance subrogation claimants, individual/business claimants, governmental claimants, and plaintiffs seeking class certification. Plaintiffs motions seeking class certification were denied and the orders denying class certification were affirmed on appeal. SDG&E filed cross-complaints against Davey for contractual indemnity, declaratory relief, and breach of contract. During the third quarter 2012, Davey entered into a Settlement and Release Agreement (the “Agreement”) among Davey, SDG&E and Davey's insurers. Under the Agreement (a) Davey paid SDG&E an amount previously expensed and accrued as self-insurance, (b) Davey's insurers paid SDG&E amounts under Davey's insurance policies in effect during the period of the Rice Canyon fire, and (c) SDG&E dismissed its cross-complaints against Davey and agreed to defend and hold harmless Davey from any and all claims that are currently asserted against Davey.

Basis of Financial Statement 21

Basis of Financial Statement Preparation (Policies)	6 Months Ended
	Jul. 04, 2015
Accounting Policies [Abstract]
Basis of accounting, policy [Policy Text Block]	The condensed consolidated financial statements present the financial position, results of operations and cash flows of The Davey Tree Expert Company and its subsidiaries. When we refer to “we,” “us,” “our,” “Davey,” or “Davey Tree”, we mean The Davey Tree Expert Company and its subsidiaries, unless otherwise expressly stated or the context indicates otherwise. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The consolidated financial statements include all adjustments which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal, recurring nature. All significant intercompany accounts and transactions have been eliminated. Certain information and disclosures required by U.S. GAAP for complete financial statements have been omitted in accordance with the rules and regulations of the SEC. We suggest that these condensed consolidated financial statements be read in conjunction with the financial statements included in our annual report on Form 10-K for the year ended December 31, 2014 (the “2014 Annual Report”).
Use of estimates, policy [Policy Text Block]	Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect reported amounts. Our consolidated financial statements include amounts that are based on management’s best estimates and judgments. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, income taxes and revenue recognition. Actual results could differ from those estimates.
Income tax, policy [Policy Text Block]	Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate and, if our estimated annual tax rate changes, we make a cumulative adjustment.
Earnings per share, policy [Policy Text Block]	We calculate our basic earnings per share by dividing net income or net loss by the weighted average number of common shares outstanding during the period. Diluted earnings per share are calculated in a similar manner, but include the effect of dilutive securities. To the extent these securities are antidilutive, they are excluded from the calculation of earnings per share.
Segment reporting, policy [Policy Text Block]	Measurement of Segment Profit and Loss and Segment Assets -- We evaluate performance and allocate resources based primarily on operating income and also actively manage business unit operating assets. Segment information, including reconciling adjustments, is presented consistent with the basis described in our 2014 Annual Report.
Commitments and contingencies, policy [Policy Text Block]	We are party to a number of lawsuits, threatened lawsuits and other claims arising out of the normal course of business. With respect to all such matters, we record an accrual for a loss contingency when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. In addition, narrative information is provided for matters as to which management believes a material loss is reasonably possible. Management assesses all such matters, including the matter described below, based on current information and makes judgments concerning their potential outcome, giving due consideration to the nature of the claim, the amount and nature of damages sought and the probability of success. Management's judgment is made subject to the known uncertainty of litigation and management's judgment as to estimates made may prove materially different from actual results.

Accounts Receivable, Net and 22

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Tables)	6 Months Ended
	Jul. 04, 2015
Accounts Receivable, Net and Supplemental Balance Sheet Information [Abstract]
Accounts receivable, net [Table Text Block]	Accounts receivable, net, consisted of the following: Accounts receivable, net July 4, December 31, Accounts receivable $ 108,997 $ 98,657 Receivables under contractual arrangements 24,274 15,362 133,271 114,019 Less allowances for doubtful accounts 2,776 2,421 Accounts receivable, net $ 130,495 $ 111,598
Other current assets [Table Text Block]	Other current assets July 4, December 31, Refundable income taxes $ 3,462 $ 2,122 Prepaid expenses 8,572 14,088 Note receivable — 4,319 Other 9,528 9,686 Total $ 21,562 $ 30,215
Accrued expenses [Table Text Block]	Accrued expenses July 4, December 31, Employee compensation $ 15,053 $ 19,195 Accrued compensated absences 8,794 8,034 Self-insured medical claims 560 2,722 Customer advances, deposits 438 2,030 Taxes, other than income 2,358 2,054 Other 1,490 890 Total $ 28,693 $ 34,925
Other current liabilities [Table Text Block]

Identified Intangible Assets 23

Identified Intangible Assets and Goodwill, Net (Tables)	6 Months Ended
	Jul. 04, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of identified intangible assets and goodwill, net [Table Text Block]	The carrying amounts of the identified intangibles and goodwill acquired in connection with our historical investments in businesses were as follows: July 4, 2015 December 31, 2014 Identified Intangible Assets and Goodwill, Net Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships $ 16,803 $ 13,172 $ 16,076 $ 12,560 Employment-related 7,168 5,985 7,026 5,776 Tradenames 5,368 4,341 5,286 4,153 Amortized intangible assets $ 29,339 $ 23,498 $ 28,388 $ 22,489 Less accumulated amortization 23,498 22,489 Identified intangibles, net 5,841 5,899 Unamortized intangible assets: Goodwill 29,041 28,164 $ 34,882 $ 34,063

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jul. 04, 2015
Debt Disclosure [Abstract]
Schedule of long-term debt [Table Text Block]	Our long-term debt consisted of the following: July 4, December 31, Revolving credit facility Swing-line borrowings $ 3,000 $ 7,500 LIBOR borrowings 82,000 37,000 85,000 44,500 Senior unsecured notes 30,000 30,000 Term loans 9,181 15,087 124,181 89,587 Less current portion 2,506 8,281 $ 121,675 $ 81,306

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jul. 04, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of stock-based compensation expense under all share-based payment plans [Table Text Block]	Stock-based compensation expense under all share-based payment plans -- our Employee Stock Purchase Plan, stock option plans, stock-settled stock appreciation rights and performance-based restricted stock units -- included in the results of operations follows: Three months ended Six Months Ended July 4, June 28, July 4, June 28, Compensation expense, all share-based payment plans $ 557 $ 472 $ 1,055 $ 892
Schedule of share-based compensation, stock-settled stock appreciation rights award activity [Table Text Block]	The following table summarizes our SSARs as of July 4, 2015 . Stock-Settled Stock Appreciation Rights Number Rights Weighted- Average Award Date Value Weighted- Life Unrecognized Cost Aggregate Value Unvested, January 1, 2015 303,271 $ 3.84 Granted 133,550 5.78 Forfeited — — Vested (83,484 ) 3.65 Unvested, July 4, 2015 353,337 $ 4.62 3.1 years $ 1,409 $ 10,636 Employee SSARs 344,338 $ 4.67 3.2 years $ 1,391 $ 10,365 Nonemployee Director SSARs 8,999 $ 2.23 1.3 years $ 18 $ 271
Schedule of share-based compensation, performance-based restricted stock units award activity [Table Text Block]	The following table summarizes performance-based restricted stock units as of July 4, 2015 . G. Stock-Based Compensation (continued) Performance-Based Restricted Stock Units Number Units Weighted- Average Grant Date Value Weighted- Average Remaining Contractual Life Unrecognized Cost Aggregate Intrinsic Value Unvested, January 1, 2015 117,709 $ 21.14 Granted 42,152 29.14 Forfeited — — Vested (10,533 ) 15.42 Unvested, July 4, 2015 149,328 $ 23.80 3.0 years $ 2,345 $ 4,495
Schedule of share-based payment award, stock options, valuation assumptions [Table Text Block]	The fair values of stock-based awards granted were estimated at the dates of grant with the following weighted-average assumption. Six Months Ended July 4, June 28, Volatility rate 10.9 % 11.2 % Risk-free interest rate 2.1 % 2.6 % Expected dividend yield .7 % 1.5 % Expected life of awards (years) 9.3 8.7
Schedule of share-based compensation, stock options activity [Table Text Block]	The following table summarizes activity under the stock option plans for the six months ended July 4, 2015 . Stock Options Number Outstanding Weighted- Price Weighted- Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding, January 1, 2015 770,131 $ 19.33 Granted 148,000 30.10 Exercised (37,767 ) 13.41 Forfeited (20,700 ) 20.33 Outstanding, July 4, 2015 859,664 $ 21.42 6.6 years $ 7,462 Exercisable, July 4, 2015 406,284 $ 16.41 4.2 years $ 5,562

Net Periodic Benefit Cost - D26

Net Periodic Benefit Cost - Defined Benefit Pension Plans (Tables)	6 Months Ended
	Jul. 04, 2015
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Schedule of defined benefit pension plans, components of pesion cost [Table Text Block]	The results of operations included the following net periodic benefit cost recognized related to our defined-benefit pension plans. Three Months Ended Six Months Ended July 4, June 28, July 4, June 28, Components of pension cost Service costs--increase in benefit obligation earned $ 5 $ 13 $ 26 $ 26 Interest cost on projected benefit obligation 376 405 755 809 Expected return on plan assets (406 ) (498 ) (811 ) (996 ) Curtailment cost 49 — 49 — Amortization of net actuarial loss 346 177 733 354 Amortization of prior service cost 1 3 4 6 Net pension cost of defined benefit pension plans $ 371 $ 100 $ 756 $ 199

Accumulated Other Comprehensi27

Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jul. 04, 2015
Equity [Abstract]
Schedule of other comprehensive income (loss) [Table Text Block]	The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity: Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2015 $ (1,151 ) $ (10,372 ) $ (11,523 ) Other comprehensive income (loss) before reclassifications Unrealized losses (2,267 ) — (2,267 ) Amounts reclassified from accumulated other comprehensive income (loss) — 737 737 Tax effect — (280 ) (280 ) Net of tax amount (2,267 ) 457 (1,810 ) Balance at July 4, 2015 $ (3,418 ) $ (9,915 ) $ (13,333 )

Per Share Amounts and Common 28

Per Share Amounts and Common Shares Outstanding (Tables)	6 Months Ended
	Jul. 04, 2015
Equity [Abstract]
Schedule of earnings per share, basic and diluted [Table Text Block]	The per share amounts were computed as follows: K. Per Share Amounts and Common Shares Outstanding (continued) Three Months Ended Six Months Ended July 4, June 28, July 4, June 28, Income available to common shareholders: Net income $ 15,932 $ 14,046 $ 12,404 $ 10,035 Weighted-average shares: Basic: Outstanding 13,099 13,360 13,146 13,419 Partially-paid share subscriptions 115 126 229 252 Basic weighted-average shares 13,214 13,486 13,375 13,671 Diluted: Basic from above 13,214 13,486 13,375 13,671 Incremental shares from assumed: Exercise of stock subscription purchase rights 61 44 62 44 Exercise of stock options and awards 390 350 398 355 Diluted weighted-average shares 13,665 13,880 13,835 14,070 Net income per share: Basic $ 1.21 $ 1.04 $ .93 $ .73 Diluted $ 1.17 $ 1.01 $ .90 $ .71
Schedule of common shares outstanding [Table Text Block]	A summary of the activity of the common shares outstanding for the six months ended July 4, 2015 follows: Shares outstanding at January 1, 2015 13,164,933 Shares purchased (386,138 ) Shares sold 197,749 Stock subscription offering -- cash purchases 18,774 Options and awards exercised 41,832 (127,783 ) Shares outstanding at July 4, 2015 13,037,150

Operations by Business Segment

Operations by Business Segment (Tables)	6 Months Ended
	Jul. 04, 2015
Segment Reporting [Abstract]
Schedule of segment reporting information, by segment [Table Text Block]	Segment information reconciled to consolidated external reporting information follows: L. Operations by Business Segment (continued) Utility Residential and Commercial All Other Reconciling Adjustments Consolidated Three Months Ended July 4, 2015 Revenues $ 108,537 $ 115,635 $ 601 $ — $ 224,773 Income (loss) from operations 7,478 22,712 (923 ) (1,471 ) (a) 27,796 Interest expense (900 ) (900 ) Interest income 59 59 Other income (expense), net (881 ) (881 ) Income before income taxes $ 26,074 Segment assets, total $ 164,250 $ 165,587 $ — $ 78,358 (b) $ 408,195 Three Months Ended June 28, 2014 Revenues $ 98,842 $ 113,512 $ 829 $ — $ 213,183 Income (loss) from operations 5,940 20,134 (1,091 ) (1,168 ) (a) 23,815 Interest expense (706 ) (706 ) Interest income 76 76 Other income (expense), net (500 ) (500 ) Income before income taxes $ 22,685 Segment assets, total $ 143,504 $ 160,201 $ — $ 62,875 (b) $ 366,580 Six Months Ended July 4, 2015 Revenues $ 208,920 $ 189,092 $ 1,053 $ — $ 399,065 Income (loss) from operations 11,363 18,823 (3,538 ) (2,837 ) (a) 23,811 Interest expense (1,690 ) (1,690 ) Interest income 122 122 Other income (expense), net (1,708 ) (1,708 ) Income before income taxes $ 20,535 Segment assets, total $ 164,250 $ 165,587 $ — $ 78,358 (b) $ 408,195 Six Months Ended June 28, 2014 Revenues $ 188,134 $ 181,319 $ 1,117 $ — $ 370,570 Income (loss) from operations 8,725 15,897 (3,607 ) (1,925 ) (a) 19,090 Interest expense (1,425 ) (1,425 ) Interest income 145 145 Other income (expense), net (1,305 ) (1,305 ) Income before income taxes $ 16,505 Segment assets, total $ 143,504 $ 160,201 $ — $ 62,875 (b) $ 366,580 Reconciling adjustments from segment reporting to consolidated external financial reporting include unallocated corporate items: (a) Reclassification of depreciation expense and allocation of corporate expenses. (b) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Fair Value Measurements and F30

Fair Value Measurements and Financial Instruments (Tables)	6 Months Ended
	Jul. 04, 2015
Fair Value Disclosures [Abstract]
Assets and liabilities measured at fair value on a recurring basis [Table Text Block]	Our assets and liabilities measured at fair value on a recurring basis at July 4, 2015 were as follows: Fair Value Measurements at July 4, 2015 Using: Assets and Liabilities Recorded at Total Carrying Value at July 4, 2015 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,646 $ 15,646 $ — $ — Liabilities: Deferred compensation $ 1,604 $ — $ 1,604 $ — M. Fair Value Measurements and Financial Instruments (continued) Our assets and liabilities measured at fair value on a recurring basis at December 31, 2014 were as follows: Fair Value Measurements at December 31, 2014 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 2014 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 13,684 $ 13,684 $ — $ — Liabilities: Deferred compensation $ 1,423 $ — $ 1,423 $ —
Financial instruments recorded at historical carrying value [Table Text Block]	Financial instruments classified as noncurrent liabilities and their carrying values and fair values were as follows: July 4, 2015 December 31, 2014 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 85,000 $ 85,000 $ 44,500 $ 44,500 Senior unsecured notes 30,000 30,288 30,000 30,688 Term loans, noncurrent 6,675 6,944 6,806 7,195 Total $ 121,675 $ 122,232 $ 81,306 $ 82,383

Accounts Receivable, Net and 31

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Details) - USD ($) $ in Thousands	Jul. 04, 2015	Dec. 31, 2014
Accounts receivable, net
Accounts receivable	$ 108,997	$ 98,657
Receivables under contractual arrangements	24,274	15,362
Accounts receivable, gross	133,271	114,019
Less allowances for doubtful accounts	2,776	2,421
Accounts receivable, net	130,495	111,598
Other current assets
Refundable income taxes	3,462	2,122
Prepaid expenses	8,572	14,088
Note receivable	0	4,319
Other	9,528	9,686
Total	21,562	30,215
Accrued expenses
Employee compensation	15,053	19,195
Accrued compensated absences	8,794	8,034
Self-insured medical claims	560	2,722
Customer advances, deposits	438	2,030
Taxes, other than income	2,358	2,054
Other	1,490	890
Total	28,693	34,925
Other current liabilities
Other current liabilities	$ 25,430	$ 31,288

Business Combinations (Details)

Business Combinations (Details) - USD ($)	1 Months Ended	6 Months Ended
	Jul. 31, 2015	Jul. 04, 2015	Jun. 28, 2014
Investment in businesses		$ 2,449,000	$ 9,269,000
Liabilities assumed		0	1,078,000
Debt issued		$ 900,000	$ 1,420,000
Subsequent Event [Member]
Investment in businesses	$ 1,700

Identified Intangible Assets 33

Identified Intangible Assets and Goodwill, Net (Details) - USD ($) $ in Thousands	Jul. 04, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	$ 29,339	$ 28,388
Accumulated amortization	23,498	22,489
Identified intangible assets, net	5,841	5,899
Goodwill	29,041	28,164
Identified intangible assets and goodwill, net	34,882	34,063
Customer lists/relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	16,803	16,076
Accumulated amortization	13,172	12,560
Employment-related [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	7,168	7,026
Accumulated amortization	5,985	5,776
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	5,368	5,286
Accumulated amortization	$ 4,341	$ 4,153

Long-Term Debt Long-Term Debt (

Long-Term Debt Long-Term Debt (Details) - USD ($) $ in Thousands	Jul. 04, 2015	Dec. 31, 2014
Revolving credit facility	$ 85,000	$ 44,500
Senior unsecured notes	30,000	30,000
Term loans	9,181	15,087
Long-term debt	124,181	89,587
Less current portion	2,506	8,281
Long-term debt, excluding current maturities	121,675	81,306
Swing-line borrowings [Member]
Revolving credit facility	3,000	7,500
London Interbank Offered Rate (LIBOR) [Member]
Revolving credit facility	$ 82,000	$ 37,000

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) $ in Thousands	6 Months Ended
	Jul. 04, 2015USD ($)	Dec. 31, 2014USD ($)
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 175,000
Revolving credit facility borrowings	85,000	$ 44,500
Revolving credit facility, maximum borrowing capacity	210,000
Unused commitments under credit facility	31,668
Senior unsecured notes	$ 30,000	30,000
Senior unsecured notes, interest rate	5.09%
Number of principal payments	5
Anniversary when principal payments begin	6
Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility, commitment fee percentage	0.10%
Maximum [Member]
Debt Instrument [Line Items]
Revolving credit facility borrowings	$ 100,000
Line of credit facility, commitment fee percentage	0.25%
Line of credit [Member]
Debt Instrument [Line Items]
Committed under credit facility	$ 143,332
Line of credit [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt instrument, variable rate, base rate calculation	1.50%
Line of credit [Member] | Base Rate, Federal Funds [Member]
Debt Instrument [Line Items]
Debt instrument, variable rate, base rate calculation	0.50%
Line of credit [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.75%
Line of credit [Member] | Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	1.50%
Letter of credit [Member]
Debt Instrument [Line Items]
Letters of credit issued	$ 58,332
Swing-line borrowings [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	15,000
Revolving credit facility borrowings	$ 3,000	$ 7,500

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, percentage of outstanding stock maximum			5.00%
Share-based compensation arrangement by share-based payment award, percentage of outstanding and available for grant, maximum			10.00%
Compensation expense, share-based payment plans	$ 557	$ 472	$ 1,055	$ 892
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Volatility rate			10.90%	11.20%
Risk-free interest rate			2.10%	2.60%
Expected dividend yield			0.70%	1.50%
Expected life of awards (years)			9 years 3 months 18 days	8 years 8 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance			770,131
Granted			148,000
Exercised			(37,767)
Forfeited			(20,700)
Outstanding, ending balance	859,664		859,664
Exercisable, ending balance	406,284		406,284
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average exercise price, beginning balance			$ 19.33
Granted, weighted average exercise price			30.10
Exercised, weighted average exercise price			13.41
Forfeited, weighted average exercise price			20.33
Outstanding, weighted average exercise price, ending balance	$ 21.42		21.42
Exercisable, weighted average exercise price, ending balance	$ 16.41		$ 16.41
Exercisable, weighted average remaining contractual life (years)			4 years 2 months 27 days
Outstanding, aggregate intrinsic value	$ 7,462		$ 7,462
Exercisable, aggregate intrinsic value	5,562		5,562
Outstanding, unrecognized compensation cost	$ 2,187		$ 2,187
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, period for recognition			3 years 9 months 18 days
Employee stock ownership plan (ESOP) [Domain]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 263	$ 211
Employee stock purchase plan, service period			1 year
Employee stock purchase plan, percentage of market price, purchase date			85.00%
Employee stock purchase, discount from market price, purchase date			15.00%
Stock options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 223	154
Stock options awarded, vesting period (years)			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average remaining contractual life (years)			6 years 7 months 13 days
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 229	201
Share-based compensation arrangement by share-based payment award, award vesting period			5 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance			303,271
Granted			133,550
Forfeited			0
Vested			(83,484)
Unvested, ending balance	353,337		353,337
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Unvested, weighted average award date value, beginning balance			$ 3.84
Granted, weighted average award date value			5.78
Forfeited, weighted average award date value			0
Vested, weighted average award date value			3.65
Unvested, weighted average award date value, ending balance	$ 4.62		$ 4.62
Weighted average remaining contractual life (years)			3 years 1 month 6 days
Unrecognized compensation cost	$ 1,409		$ 1,409
Aggregate intrinsic value	$ 10,636		$ 10,636
Employee SSARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, ending balance	344,338		344,338
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Unvested, weighted average award date value, ending balance	$ 4.67		$ 4.67
Weighted average remaining contractual life (years)			3 years 2 months 12 days
Unrecognized compensation cost	$ 1,391		$ 1,391
Aggregate intrinsic value	$ 10,365		$ 10,365
Nonemployee director SSARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, ending balance	8,999		8,999
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Unvested, weighted average award date value, ending balance	$ 2.23		$ 2.23
Weighted average remaining contractual life (years)			1 year 3 months 18 days
Unrecognized compensation cost	$ 18		$ 18
Aggregate intrinsic value	$ 271		271
Restricted stock units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 340	$ 326
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance			117,709
Granted			42,152
Forfeited			0
Vested			(10,533)
Unvested, ending balance	149,328		149,328
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Unvested, weighted average award date value, beginning balance			$ 21.14
Granted, weighted average award date value			29.14
Forfeited, weighted average award date value			0
Vested, weighted average award date value			15.42
Unvested, weighted average award date value, ending balance	$ 23.80		$ 23.80
Weighted average remaining contractual life (years)			3 years
Unrecognized compensation cost	$ 2,345		$ 2,345
Aggregate intrinsic value	$ 4,495		$ 4,495

Net Periodic Benefit Cost - D37

Net Periodic Benefit Cost - Defined Benefit Pension Plans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Defined Benefit Plan Disclosure [Line Items]
Curtailment cost	$ 49
Pension plans, defined benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Service costs--increase in benefit obligation earned	5	$ 13	$ 26	$ 26
Interest cost on projected benefit obligation	376	405	755	809
Expected return on plan assets	(406)	(498)	(811)	(996)
Curtailment cost	49	0	49	0
Amortization of net actuarial loss	346	177	733	354
Amortization of prior service cost	1	3	4	6
Net pension cost of defined benefit pension plans	$ 371	$ 100	$ 756	$ 199

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 04, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Effective income tax rate	39.00%	39.50%
Unrecognized tax benefits	$ 1,949	$ 1,949
Unrecognized tax benefits that would impact effective tax rate	1,512	1,512
Unrecognized tax benefits, interest on income taxes accrued	$ 77	$ 77

Accumulated Other Comprehensi39

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Accumulated other comprehensive income (loss) [Roll Forward]
Balance at January 1, 2015			$ (11,523)
Unrealized losses	$ (84)	$ 971	(2,267)	$ (3)
Amounts reclassified from accumulated other comprehensive income (loss)			737
Tax effect			(280)
Net of tax amount			(1,810)
Balance at July 4, 2015	(13,333)		(13,333)
Foreign currencty translation adjustments [Member]
Accumulated other comprehensive income (loss) [Roll Forward]
Balance at January 1, 2015			(1,151)
Unrealized losses			(2,267)
Amounts reclassified from accumulated other comprehensive income (loss)			0
Tax effect			0
Net of tax amount			(2,267)
Balance at July 4, 2015	(3,418)		(3,418)
Accumulated defined benefit plans adjustment [member]
Accumulated other comprehensive income (loss) [Roll Forward]
Balance at January 1, 2015			(10,372)
Unrealized losses			0
Amounts reclassified from accumulated other comprehensive income (loss)			737
Tax effect			(280)
Net of tax amount			457
Balance at July 4, 2015	$ (9,915)		$ (9,915)

Per Share Amounts and Common 40

Per Share Amounts and Common Shares Outstanding (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014	May. 19, 2015	Dec. 31, 2014
Equity [Abstract]
Net income	$ 15,932	$ 14,046	$ 12,404	$ 10,035
Weighted-average shares outstanding, basic	13,099,000	13,360,000	13,146,000	13,419,000
Weighted-average shares, partially-paid share subscriptions	115,000	126,000	229,000	252,000
Basic weighted average shares	13,214,000	13,486,000	13,375,000	13,671,000
Incremental shares from assumed exercise of stock subscription purchase rights	61,000	44,000	62,000	44,000
Incremental shares from assumed exercise of stock options and awards	390,000	350,000	398,000	355,000
Diluted weighted-average shares	13,665,000	13,880,000	13,835,000	14,070,000
Basic	$ 1.21	$ 1.04	$ 0.93	$ 0.73
Diluted	$ 1.17	$ 1.01	$ 0.90	$ 0.71
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2015			13,164,933
Shares purchased			(386,138)
Shares sold			197,749
Stock subscription offering -- cash purchases			18,774
Options and awards exercised			41,832
Change in shares outstanding			(127,783)
Shares outstanding at July 4, 2015	13,037,150		13,037,150
Common stock, par value	$ 1		$ 1
Common stock, shares authorized	48,000,000		48,000,000		48,000,000	24,000,000
Preferred stock, shares authorized	4,000,000		4,000,000
Employee and director options exercisable	406,284		406,284
Partially-paid subscriptions	459,830		459,830
Purchase rights outstanding	184,239		184,239

Per Share Amounts and Common 41

Per Share Amounts and Common Shares Outstanding Stock subscription (Details) - Jul. 04, 2015 - USD ($)	Total
Equity [Abstract]
Stock subscription offering, subscription price	$ 19.70
Stock subscription offering, number of shares subscribed	637,714
stock subscription offering, value of shares subscribed	$ 12,563,000
Stock subscription offering, minimum financed amount	$ 5,000
Stock subscription offering, down payment	10.00%
Stock subscription offering, term (in years)	7 years
Stock subscription offering, interest rate	2.00%
Stock subscription offering, minimum amount to receive right	$ 5,000
Stock subscription offering, number of shares purchased to receive one right	3
Stock subscription offering, number of rights issued	211,800
Stock subscription offering, right expiration term (in years)	7 years
Stock subscription offering, portion exercisable per year	14.29%

Operations by Business Segmen42

Operations by Business Segment (Details) $ in Thousands		3 Months Ended		6 Months Ended
		Jul. 04, 2015USD ($)	Jun. 28, 2014USD ($)	Jul. 04, 2015USD ($)	Jun. 28, 2014USD ($)	Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments				2
Revenues		$ 224,773	$ 213,183	$ 399,065	$ 370,570
Income (loss) from operations		27,796	23,815	23,811	19,090
Interest expense		(900)	(706)	(1,690)	(1,425)
Interest income		59	76	122	145
Other income (expense), net		(881)	(500)	(1,708)	(1,305)
Income before income taxes		26,074	22,685	20,535	16,505
Segment assets, total		408,195	366,580	408,195	366,580	$ 381,004
Utility services [Member]
Segment Reporting Information [Line Items]
Revenues		108,537	98,842	208,920	188,134
Income (loss) from operations		7,478	5,940	11,363	8,725
Segment assets, total		164,250	143,504	164,250	143,504
Residential commercial services [Member]
Segment Reporting Information [Line Items]
Revenues		115,635	113,512	189,092	181,319
Income (loss) from operations		22,712	20,134	18,823	15,897
Segment assets, total		165,587	160,201	165,587	160,201
All other [Member]
Segment Reporting Information [Line Items]
Revenues		601	829	1,053	1,117
Income (loss) from operations		(923)	(1,091)	(3,538)	(3,607)
Segment assets, total		0	0	0	0
Reconciling adjustments [Member]
Segment Reporting Information [Line Items]
Revenues		0	0	0	0
Income (loss) from operations	[1]	(1,471)	(1,168)	(2,837)	(1,925)
Interest expense		(900)	(706)	(1,690)	(1,425)
Interest income		59	76	122	145
Other income (expense), net		(881)	(500)	(1,708)	(1,305)
Segment assets, total	[2]	$ 78,358	$ 62,875	$ 78,358	$ 62,875
[1]	(a)Reclassification of depreciation expense and allocation of corporate expenses.
[2]	(b)Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Fair Value Measurements and F43

Fair Value Measurements and Financial Instruments (Details) - Fair value, measurements, recurring [Member] - USD ($) $ in Thousands	Jul. 04, 2015	Dec. 31, 2014
Quoted prices in active markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	$ 15,646	$ 13,684
Deferred compensation	0	0
Significant other observable inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	0	0
Deferred compensation	1,604	1,423
Significant unobservable inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	0	0
Deferred compensation	0	0
Carrying (reported) amount, fair value disclosure [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	15,646	13,684
Deferred compensation	$ 1,604	$ 1,423

Fair Value Measurements and F44

Fair Value Measurements and Financial Instruments Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jul. 04, 2015	Dec. 31, 2014
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	$ 85,000	$ 44,500
Senior unsecured notes	30,000	30,000
Carrying value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	85,000	44,500
Senior unsecured notes	30,000	30,000
Term loans, noncurrent	6,675	6,806
Long term debt	121,675	81,306
Fair value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	85,000	44,500
Senior unsecured notes	30,288	30,688
Term loans, noncurrent	6,944	7,195
Long term debt	$ 122,232	$ 82,383

Uncategorized Items - davey-201

Label	Element	Value
Depreciation, Depletion and Amortization	us-gaap_DepreciationDepletionAndAmortization	$ 10,468
Depreciation, Depletion and Amortization	us-gaap_DepreciationDepletionAndAmortization	$ 11,607