Davey Tree Expert 10-Q 3 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Oct. 03, 2015	Oct. 30, 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	Oct. 3, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		12,852,615

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 03, 2015	Dec. 31, 2014
Current assets:
Cash	$ 15,916	$ 18,415
Accounts receivable, net	135,568	111,598
Operating supplies	6,822	6,968
Other current assets	28,728	30,215
Total current assets	187,034	167,196
Property and equipment	562,851	532,949
Less accumulated depreciation	392,151	372,066
Property and equipment, net	170,700	160,883
Other assets	20,088	18,862
Identified intangible assets and goodwill, net	35,294	34,063
Total assets	413,116	381,004
Current liabilities:
Accounts payable	33,106	42,140
Accrued expenses	34,999	34,925
Other current liabilities	43,248	31,288
Total current liabilities	111,353	108,353
Long-term debt	96,975	81,306
Self-insurance accruals	40,393	35,886
Other noncurrent liabilities	18,972	18,968
Total liabilities	267,693	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 October 3, 2015 and December 31, 2014	21,457	21,457
Additional paid-in capital	15,461	9,461
Common shares subscribed, unissued	8,820	9,381
Retained earnings	270,032	251,470
Accumulated other comprehensive loss	(14,680)	(11,523)
Shareholders' equity before treasury stock	301,090	280,246
Less: Cost of Common shares held in treasury; 8,526 shares at October 3, 2015 and 8,292 shares at December 31, 2014	151,257	138,155
Common shares subscription receivable	4,410	5,600
Common shareholders' equity	145,423	136,491
Total liabilities and shareholders' equity	$ 413,116	$ 381,004

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 03, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common shares, par value	$ 1	$ 1
Common shares, authorized	48,000,000	24,000,000
Common shares, issued	21,457,000	21,457,000
Common shares, outstanding	21,457,000	21,457,000
Common shares held in treasury	8,526,000	8,292,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014
Income Statement [Abstract]
Revenues	$ 224,981	$ 216,604	$ 624,046	$ 587,174
Costs and expenses:
Operating	143,173	138,991	400,372	378,505
Selling	40,086	37,179	107,656	102,051
General and administrative	13,480	12,407	42,146	39,211
Depreciation and amortization	12,169	11,071	34,437	31,439
Gain on sale of assets, net	(104)	(188)	(553)	(266)
Costs and expenses	208,804	199,460	584,058	550,940
Income from operations	16,177	17,144	39,988	36,234
Other income (expense):
Interest expense	(827)	(676)	(2,517)	(2,101)
Interest income	85	56	207	201
Other, net	(2,068)	(1,112)	(3,776)	(2,417)
Income before income taxes	13,367	15,412	33,902	31,917
Income taxes	5,193	5,755	13,324	12,225
Net income	$ 8,174	$ 9,657	$ 20,578	$ 19,692
Net income per share:
Basic	$ 0.58	$ 0.72	$ 1.53	$ 1.43
Diluted	$ 0.55	$ 0.69	$ 1.47	$ 1.39
Weighted-average shares outstanding:
Basic	14,144	13,428	13,442	13,745
Diluted	14,785	13,899	13,962	14,167
Dividends declared per share	$ 0.05	$ 0.05	$ 0.15	$ 0.14

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 8,174	$ 9,657	$ 20,578	$ 19,692
Components of other comprehensive income/(loss), net of tax:
Foreign currency translation adjustments	(1,561)	(1,263)	(3,828)	(1,266)
Amortization of defined benefit pension items:
Net actuarial loss	213	109	668	329
Prior service cost	1	3	3	7
Defined benefit pension plan adjustments	214	112	671	336
Other comprehensive income/(loss), net of tax	(1,347)	(1,151)	(3,157)	(930)
Comprehensive income	$ 6,827	$ 8,506	$ 17,421	$ 18,762

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014
Operating activities
Net income	$ 20,578	$ 19,692
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	34,437	31,439
Other	(1,626)	(322)
Changes in operating assets and liabilities:
Accounts receivable	(23,970)	(20,570)
Operating liabilities	5,522	(5,535)
Other, net	1,706	(1,608)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:	16,069	3,404
Net cash provided by operating activities	36,647	23,096
Capital expenditures:
Equipment	(50,154)	(40,152)
Land and building	(2,264)	(9,116)
Purchases of businesses	(2,649)	(9,544)
Other	812	423
Net cash used in investing activities	(54,255)	(58,389)
Financing activities
Revolving credit facility proceeds, net	21,500	34,600
Purchase of common shares for treasury	16,047	13,242
Sale of common shares from treasury	8,083	8,143
Dividends	(2,015)	(1,998)
Proceeds from notes payable	3,588	9,072
Net cash provided by financing activities	15,109	36,575
(Decrease) increase in cash	(2,499)	1,282
Cash, beginning of period	18,415	15,861
Cash, end of period	15,916	17,143
Supplemental cash flow information follows:
Interest paid	2,903	2,461
Income taxes paid	$ 13,862	$ 6,449

Basis of Financial Statement Pr

Basis of Financial Statement Preparation	9 Months Ended
	Oct. 03, 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. Accounting Standards Update 2015-03 --In April 2015, the FASB issued ASU 2015-03, “Imputation of Interest (Sub-Topic 835.30): Simplifying the Presentation of Debt Issuance Costs.” ASU 2015-03 requires debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. In August 2015, the FASB issued ASU 2015-15 clarifying the application of this guidance to line-of-credit arrangements. The amendments in the ASUs are effective retrospectively for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015, which for Davey Tree would be January 1, 2016. Early adoption is permitted for financial statements not previously issued. We do not expect the adoption of this guidance to have a significant impact on our consolidated financial statements.

Seasonality of Business

Seasonality of Business	9 Months Ended
	Oct. 03, 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 nine months ended October 3, 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 and Operating Information	9 Months Ended
	Oct. 03, 2015
Accounts Receivable, Net and Supplemental Balance-Sheet and Operating Information [Abstract] [Abstract]
Accounts receivable net and supplemental balance-sheet information [Text Block]	Accounts Receivable, Net and Supplemental Balance-Sheet and Operating Information Accounts receivable, net, consisted of the following: Accounts receivable, net October 3, December 31, Accounts receivable $ 109,895 $ 98,657 Receivables under contractual arrangements 28,773 15,362 138,668 114,019 Less allowances for doubtful accounts 3,100 2,421 Accounts receivable, net $ 135,568 $ 111,598 Receivables under contractual arrangements consist of work-in-process in accordance with the terms of contracts, primarily with utility services customers. C. Accounts Receivable, Net and Supplemental Balance-Sheet and Operating Information (continued) Accrued expenses October 3, December 31, Employee compensation $ 20,268 $ 19,195 Accrued compensated absences 9,002 8,034 Self-insured medical claims 1,450 2,722 Customer advances, deposits 782 2,030 Taxes, other than income 3,140 2,054 Other 357 890 Total $ 34,999 $ 34,925 Other Nonoperating Income (Expense), Net Other nonoperating income (expense), net, included in the statements of operations follows: Three Months Ended Nine Months Ended October 3, 2015 September 27, 2014 October 3, 2015 September 27, 2014 Other nonoperating income (expense), net $ (2,068 ) $ (1,112 ) $ (3,776 ) $ (2,417 ) Other nonoperating income (expense), net, includes foreign currency losses on the intercompany balances of our Canadian operations of: (i) $367 for the third quarter of 2015 ; (ii) $126 for the third quarter of 2014 ; (iii) $464 for the first nine months of 2015 ; and, (iv) $78 for the first nine months of 2014 .

Business Combinations (Notes)

Business Combinations (Notes)	9 Months Ended
	Oct. 03, 2015
Business Combinations [Abstract]
Business Combinations	Business Combinations Our investment in businesses during the first nine months of 2015 was $4,149 , with no liabilities assumed and debt issued of $1,500 . Measurement-period adjustments are not complete. The measurement period for purchase price allocations ends as soon as information of the facts and circumstances becomes available, but does not exceed one year from the acquisition date. During the nine months ended September 27, 2014 , our investment in businesses was $12,702 , with liabilities assumed of $1,078 and debt issued of $2,080 . 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.

Identified Intangible Assets an

Identified Intangible Assets and Goodwill, Net	9 Months Ended
	Oct. 03, 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: October 3, 2015 December 31, 2014 Identified Intangible Assets and Goodwill, Net Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships $ 17,220 $ 13,471 $ 16,076 $ 12,560 Employment-related 7,401 6,091 7,026 5,776 Tradenames 5,535 4,439 5,286 4,153 Amortized intangible assets $ 30,156 $ 24,001 $ 28,388 $ 22,489 Less accumulated amortization 24,001 22,489 Identified intangibles, net 6,155 5,899 Unamortized intangible assets: Goodwill 29,139 28,164 $ 35,294 $ 34,063

Long-Term Debt

Long-Term Debt	9 Months Ended
	Oct. 03, 2015
Debt Disclosure [Abstract]
Long-term debt [Text Block]	Long-Term Debt Our long-term debt consisted of the following: October 3, December 31, Revolving credit facility Swing-line borrowings $ — $ 7,500 LIBOR borrowings 66,000 37,000 66,000 44,500 Senior unsecured notes 30,000 30,000 Term loans 20,175 15,087 116,175 89,587 Less current portion 19,200 8,281 $ 96,975 $ 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 October 3, 2015 , we had unused commitments under the facility approximating $51,653 , with $123,347 committed, consisting of borrowings of $66,000 and issued letters of credit of $57,347 . 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	9 Months Ended
	Oct. 03, 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 Nine Months Ended October 3, September 27, October 3, September 27, Compensation expense, all share-based payment plans $ 695 $ 497 $ 1,750 $ 1,389 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 $431 being recognized for the nine months ended October 3, 2015 and $330 for the nine months ended September 27, 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 $364 for the nine months ended October 3, 2015 and $285 for the nine months ended September 27, 2014 . Stock-Settled Stock Appreciation Rights -- During the nine months ended October 3, 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 October 3, 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 (90,684 ) 3.72 Unvested, October 3, 2015 346,137 $ 4.62 2.9 years $ 1,269 $ 10,419 Employee SSARs 337,138 $ 4.67 2.9 years $ 1,254 $ 10,148 Nonemployee Director SSARs 8,999 $ 2.23 1.1 years $ 15 $ 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 $368 for the nine months ended October 3, 2015 and $296 for the nine months ended September 27, 2014 . Performance-Based Restricted Stock Units --During the nine months ended October 3, 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 October 3, 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 (14,754 ) 17.52 Unvested, October 3, 2015 145,107 $ 23.83 2.7 years $ 2,097 $ 4,368 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 $587 for the nine months ended October 3, 2015 and $478 for the nine months ended September 27, 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. Nine Months Ended October 3, September 27, Volatility rate 10.9 % 11.2 % Risk-free interest rate 2.1 % 2.6 % Expected dividend yield .7 % 1.1 % Expected life of awards (years) 9.3 9.4 G. Stock-Based Compensation (continued) General Stock Option Information --The following table summarizes activity under the stock option plans for the nine months ended October 3, 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 (46,706 ) 13.51 Forfeited (34,700 ) 24.27 Outstanding, October 3, 2015 836,725 $ 21.36 6.4 years $ 7,313 Exercisable, October 3, 2015 397,345 $ 16.46 4.0 years $ 5,420 As of October 3, 2015 , there was approximately $1,961 of unrecognized compensation cost related to stock options outstanding. The cost is expected to be recognized over a weighted-average period of 3.4 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	9 Months Ended
	Oct. 03, 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 Nine Months Ended October 3, September 27, October 3, September 27, Components of pension cost Service costs--increase in benefit obligation earned $ 4 $ 12 $ 30 $ 38 Interest cost on projected benefit obligation 376 405 1,131 1,214 Expected return on plan assets (405 ) (499 ) (1,216 ) (1,495 ) Curtailment cost — — 49 — Amortization of net actuarial loss 345 177 1,078 531 Amortization of prior service cost 1 4 5 10 Net pension cost of defined benefit pension plans $ 321 $ 99 $ 1,077 $ 298 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	9 Months Ended
	Oct. 03, 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 October 3, 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 October 3, 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)	9 Months Ended
	Oct. 03, 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 for the nine months ended October 3, 2015 and nine months ended September 27, 2014 : 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 $ (3,828 ) $ — $ (3,828 ) Amounts reclassified from accumulated other comprehensive income (loss) — 1,083 1,083 Tax effect — (412 ) (412 ) Net of tax amount (3,828 ) 671 (3,157 ) Balance at October 3, 2015 $ (4,979 ) $ (9,701 ) $ (14,680 ) Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2014 $ 1,647 $ (6,040 ) $ (4,393 ) Other comprehensive income (loss) before reclassifications Unrealized losses $ (1,266 ) $ — $ (1,266 ) Amounts reclassified from accumulated other comprehensive income (loss) — 541 541 Tax effect — (205 ) (205 ) Net of tax amount (1,266 ) 336 (930 ) Balance at September 27, 2014 $ 381 $ (5,704 ) $ (5,323 ) The change in defined benefit pension plans of $1,083 for the nine months ended October 3, 2015 and the $541 for the nine months ended September 27, 2014 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	9 Months Ended
	Oct. 03, 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: Three Months Ended Nine Months Ended October 3, September 27, October 3, September 27, Income available to common shareholders: Net income $ 8,174 $ 9,657 $ 20,578 $ 19,692 Weighted-average shares: Basic: Outstanding 14,032 13,307 13,107 13,382 Partially-paid share subscriptions 112 121 335 363 Basic weighted-average shares 14,144 13,428 13,442 13,745 Diluted: Basic from above 14,144 13,428 13,442 13,745 Incremental shares from assumed: Exercise of stock subscription purchase rights 82 77 68 55 Exercise of stock options and awards 559 394 452 367 Diluted weighted-average shares 14,785 13,899 13,962 14,167 Net income per share: Basic $ .58 $ .72 $ 1.53 $ 1.43 Diluted $ .55 $ .69 $ 1.47 $ 1.39 Common Shares Outstanding -- A summary of the activity of the common shares outstanding for the nine months ended October 3, 2015 follows: Shares outstanding at January 1, 2015 13,164,933 Shares purchased (526,995 ) Shares sold 210,156 Stock subscription offering -- cash purchases 30,954 Options and awards exercised 51,606 (234,279 ) Shares outstanding at October 3, 2015 12,930,654 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 four million preferred shares, no par value, of which none were issued. On October 3, 2015 , we had 12,930,654 common shares outstanding, employee and director options exercisable to purchase 397,345 common shares, partially-paid subscriptions for 447,723 common shares and purchase rights outstanding for 182,696 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	9 Months Ended
	Oct. 03, 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 October 3, 2015 Revenues $ 114,884 $ 109,108 $ 989 $ — $ 224,981 Income (loss) from operations 6,267 13,513 (1,378 ) (2,225 ) (a) 16,177 Interest expense (827 ) (827 ) Interest income 85 85 Other income (expense), net (2,068 ) (2,068 ) Income before income taxes $ 13,367 Segment assets, total $ 164,841 $ 163,935 $ — $ 84,340 (b) $ 413,116 Three Months Ended September 27, 2014 Revenues $ 108,096 $ 107,671 $ 837 $ — $ 216,604 Income (loss) from operations 5,725 13,421 (514 ) (1,488 ) (a) 17,144 Interest expense (676 ) (676 ) Interest income 56 56 Other income (expense), net (1,112 ) (1,112 ) Income before income taxes $ 15,412 Segment assets, total $ 155,231 $ 156,685 $ — $ 74,680 (b) $ 386,596 Nine Months Ended October 3, 2015 Revenues $ 323,804 $ 298,200 $ 2,042 $ — $ 624,046 Income (loss) from operations 17,630 32,336 (4,916 ) (5,062 ) (a) 39,988 Interest expense (2,517 ) (2,517 ) Interest income 207 207 Other income (expense), net (3,776 ) (3,776 ) Income before income taxes $ 33,902 Segment assets, total $ 164,841 $ 163,935 $ — $ 84,340 (b) $ 413,116 Nine Months Ended September 27, 2014 Revenues $ 296,230 $ 288,990 $ 1,954 $ — $ 587,174 Income (loss) from operations 14,450 29,318 (4,121 ) (3,413 ) (a) 36,234 Interest expense (2,101 ) (2,101 ) Interest income 201 201 Other income (expense), net (2,417 ) (2,417 ) Income before income taxes $ 31,917 Segment assets, total $ 155,231 $ 156,685 $ — $ 74,680 (b) $ 386,596 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	9 Months Ended
	Oct. 03, 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 October 3, 2015 were as follows: Fair Value Measurements at October 3, 2015 Using: Assets and Liabilities Recorded at Total Carrying Value at October 3, 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 $ 15,603 $ 15,603 $ — $ — Liabilities: Deferred compensation $ 1,570 $ — $ 1,570 $ — 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: October 3, 2015 December 31, 2014 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 66,000 $ 66,000 $ 44,500 $ 44,500 Senior unsecured notes 24,000 24,728 30,000 30,688 Term loans, noncurrent 6,975 7,373 6,806 7,195 Total $ 96,975 $ 98,101 $ 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	9 Months Ended
	Oct. 03, 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. During 2013, the Master Complaint for the lawsuits brought by governmental entities was dismissed with prejudice. In the third quarter 2015, the Master Complaints for the lawsuits by insurers and individuals were dismissed with prejudice. As a result, the Rice Canyon litigation involving or potentially involving Davey is now concluded.

Basis of Financial Statement 21

Basis of Financial Statement Preparation (Policies)	9 Months Ended
	Oct. 03, 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 and Operating Information (Tables)	9 Months Ended
	Oct. 03, 2015
Accounts Receivable, Net and Supplemental Balance-Sheet and Operating Information [Abstract] [Abstract]
Accounts receivable, net [Table Text Block]	Accounts receivable, net, consisted of the following: Accounts receivable, net October 3, December 31, Accounts receivable $ 109,895 $ 98,657 Receivables under contractual arrangements 28,773 15,362 138,668 114,019 Less allowances for doubtful accounts 3,100 2,421 Accounts receivable, net $ 135,568 $ 111,598
Accrued expenses [Table Text Block]	Accrued expenses October 3, December 31, Employee compensation $ 20,268 $ 19,195 Accrued compensated absences 9,002 8,034 Self-insured medical claims 1,450 2,722 Customer advances, deposits 782 2,030 Taxes, other than income 3,140 2,054 Other 357 890 Total $ 34,999 $ 34,925
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	Other nonoperating income (expense), net, included in the statements of operations follows: Three Months Ended Nine Months Ended October 3, 2015 September 27, 2014 October 3, 2015 September 27, 2014 Other nonoperating income (expense), net $ (2,068 ) $ (1,112 ) $ (3,776 ) $ (2,417 )

Identified Intangible Assets 23

Identified Intangible Assets and Goodwill, Net (Tables)	9 Months Ended
	Oct. 03, 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: October 3, 2015 December 31, 2014 Identified Intangible Assets and Goodwill, Net Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships $ 17,220 $ 13,471 $ 16,076 $ 12,560 Employment-related 7,401 6,091 7,026 5,776 Tradenames 5,535 4,439 5,286 4,153 Amortized intangible assets $ 30,156 $ 24,001 $ 28,388 $ 22,489 Less accumulated amortization 24,001 22,489 Identified intangibles, net 6,155 5,899 Unamortized intangible assets: Goodwill 29,139 28,164 $ 35,294 $ 34,063

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Oct. 03, 2015
Debt Disclosure [Abstract]
Schedule of long-term debt [Table Text Block]	Our long-term debt consisted of the following: October 3, December 31, Revolving credit facility Swing-line borrowings $ — $ 7,500 LIBOR borrowings 66,000 37,000 66,000 44,500 Senior unsecured notes 30,000 30,000 Term loans 20,175 15,087 116,175 89,587 Less current portion 19,200 8,281 $ 96,975 $ 81,306

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Oct. 03, 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 Nine Months Ended October 3, September 27, October 3, September 27, Compensation expense, all share-based payment plans $ 695 $ 497 $ 1,750 $ 1,389
Schedule of share-based compensation, stock-settled stock appreciation rights award activity [Table Text Block]	The following table summarizes our SSARs as of October 3, 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 (90,684 ) 3.72 Unvested, October 3, 2015 346,137 $ 4.62 2.9 years $ 1,269 $ 10,419 Employee SSARs 337,138 $ 4.67 2.9 years $ 1,254 $ 10,148 Nonemployee Director SSARs 8,999 $ 2.23 1.1 years $ 15 $ 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 October 3, 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 (14,754 ) 17.52 Unvested, October 3, 2015 145,107 $ 23.83 2.7 years $ 2,097 $ 4,368
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. Nine Months Ended October 3, September 27, Volatility rate 10.9 % 11.2 % Risk-free interest rate 2.1 % 2.6 % Expected dividend yield .7 % 1.1 % Expected life of awards (years) 9.3 9.4
Schedule of share-based compensation, stock options activity [Table Text Block]	The following table summarizes activity under the stock option plans for the nine months ended October 3, 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 (46,706 ) 13.51 Forfeited (34,700 ) 24.27 Outstanding, October 3, 2015 836,725 $ 21.36 6.4 years $ 7,313 Exercisable, October 3, 2015 397,345 $ 16.46 4.0 years $ 5,420

Net Periodic Benefit Cost - D26

Net Periodic Benefit Cost - Defined Benefit Pension Plans (Tables)	9 Months Ended
	Oct. 03, 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 Nine Months Ended October 3, September 27, October 3, September 27, Components of pension cost Service costs--increase in benefit obligation earned $ 4 $ 12 $ 30 $ 38 Interest cost on projected benefit obligation 376 405 1,131 1,214 Expected return on plan assets (405 ) (499 ) (1,216 ) (1,495 ) Curtailment cost — — 49 — Amortization of net actuarial loss 345 177 1,078 531 Amortization of prior service cost 1 4 5 10 Net pension cost of defined benefit pension plans $ 321 $ 99 $ 1,077 $ 298

Accumulated Other Comprehensi27

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Oct. 03, 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 for the nine months ended October 3, 2015 and nine months ended September 27, 2014 : 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 $ (3,828 ) $ — $ (3,828 ) Amounts reclassified from accumulated other comprehensive income (loss) — 1,083 1,083 Tax effect — (412 ) (412 ) Net of tax amount (3,828 ) 671 (3,157 ) Balance at October 3, 2015 $ (4,979 ) $ (9,701 ) $ (14,680 ) Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2014 $ 1,647 $ (6,040 ) $ (4,393 ) Other comprehensive income (loss) before reclassifications Unrealized losses $ (1,266 ) $ — $ (1,266 ) Amounts reclassified from accumulated other comprehensive income (loss) — 541 541 Tax effect — (205 ) (205 ) Net of tax amount (1,266 ) 336 (930 ) Balance at September 27, 2014 $ 381 $ (5,704 ) $ (5,323 )

Per Share Amounts and Common 28

Per Share Amounts and Common Shares Outstanding (Tables)	9 Months Ended
	Oct. 03, 2015
Equity [Abstract]
Schedule of earnings per share, basic and diluted [Table Text Block]	The per share amounts were computed as follows: Three Months Ended Nine Months Ended October 3, September 27, October 3, September 27, Income available to common shareholders: Net income $ 8,174 $ 9,657 $ 20,578 $ 19,692 Weighted-average shares: Basic: Outstanding 14,032 13,307 13,107 13,382 Partially-paid share subscriptions 112 121 335 363 Basic weighted-average shares 14,144 13,428 13,442 13,745 Diluted: Basic from above 14,144 13,428 13,442 13,745 Incremental shares from assumed: Exercise of stock subscription purchase rights 82 77 68 55 Exercise of stock options and awards 559 394 452 367 Diluted weighted-average shares 14,785 13,899 13,962 14,167 Net income per share: Basic $ .58 $ .72 $ 1.53 $ 1.43 Diluted $ .55 $ .69 $ 1.47 $ 1.39
Schedule of common shares outstanding [Table Text Block]	A summary of the activity of the common shares outstanding for the nine months ended October 3, 2015 follows: Shares outstanding at January 1, 2015 13,164,933 Shares purchased (526,995 ) Shares sold 210,156 Stock subscription offering -- cash purchases 30,954 Options and awards exercised 51,606 (234,279 ) Shares outstanding at October 3, 2015 12,930,654

Operations by Business Segment

Operations by Business Segment (Tables)	9 Months Ended
	Oct. 03, 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 October 3, 2015 Revenues $ 114,884 $ 109,108 $ 989 $ — $ 224,981 Income (loss) from operations 6,267 13,513 (1,378 ) (2,225 ) (a) 16,177 Interest expense (827 ) (827 ) Interest income 85 85 Other income (expense), net (2,068 ) (2,068 ) Income before income taxes $ 13,367 Segment assets, total $ 164,841 $ 163,935 $ — $ 84,340 (b) $ 413,116 Three Months Ended September 27, 2014 Revenues $ 108,096 $ 107,671 $ 837 $ — $ 216,604 Income (loss) from operations 5,725 13,421 (514 ) (1,488 ) (a) 17,144 Interest expense (676 ) (676 ) Interest income 56 56 Other income (expense), net (1,112 ) (1,112 ) Income before income taxes $ 15,412 Segment assets, total $ 155,231 $ 156,685 $ — $ 74,680 (b) $ 386,596 Nine Months Ended October 3, 2015 Revenues $ 323,804 $ 298,200 $ 2,042 $ — $ 624,046 Income (loss) from operations 17,630 32,336 (4,916 ) (5,062 ) (a) 39,988 Interest expense (2,517 ) (2,517 ) Interest income 207 207 Other income (expense), net (3,776 ) (3,776 ) Income before income taxes $ 33,902 Segment assets, total $ 164,841 $ 163,935 $ — $ 84,340 (b) $ 413,116 Nine Months Ended September 27, 2014 Revenues $ 296,230 $ 288,990 $ 1,954 $ — $ 587,174 Income (loss) from operations 14,450 29,318 (4,121 ) (3,413 ) (a) 36,234 Interest expense (2,101 ) (2,101 ) Interest income 201 201 Other income (expense), net (2,417 ) (2,417 ) Income before income taxes $ 31,917 Segment assets, total $ 155,231 $ 156,685 $ — $ 74,680 (b) $ 386,596 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)	9 Months Ended
	Oct. 03, 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 October 3, 2015 were as follows: Fair Value Measurements at October 3, 2015 Using: Assets and Liabilities Recorded at Total Carrying Value at October 3, 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 $ 15,603 $ 15,603 $ — $ — Liabilities: Deferred compensation $ 1,570 $ — $ 1,570 $ — 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: October 3, 2015 December 31, 2014 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 66,000 $ 66,000 $ 44,500 $ 44,500 Senior unsecured notes 24,000 24,728 30,000 30,688 Term loans, noncurrent 6,975 7,373 6,806 7,195 Total $ 96,975 $ 98,101 $ 81,306 $ 82,383

Accounts Receivable, Net and 31

Accounts Receivable, Net and Supplemental Balance-Sheet and Operating Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014	Dec. 31, 2014
Accounts receivable, net
Accounts receivable	$ 109,895		$ 109,895		$ 98,657
Receivables under contractual arrangements	28,773		28,773		15,362
Accounts receivable, gross	138,668		138,668		114,019
Less allowances for doubtful accounts	3,100		3,100		2,421
Accounts receivable, net	135,568		135,568		111,598
Accrued expenses
Employee compensation	20,268		20,268		19,195
Accrued compensated absences	9,002		9,002		8,034
Self-insured medical claims	1,450		1,450		2,722
Customer advances, deposits	782		782		2,030
Taxes, other than income	3,140		3,140		2,054
Other	357		357		890
Total	34,999		34,999		34,925
Other current liabilities
Other current liabilities	43,248		43,248		$ 31,288
Other Nonoperating Income (Expense) [Abstract]
Other income (expense), net	(2,068)	$ (1,112)	(3,776)	$ (2,417)
Foreign currency losses included in other nonoperating expense, net	$ (367)	$ (126)	$ (464)	$ (78)

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014
Investment in businesses	$ 4,149	$ 12,702
Liabilities assumed	0	1,078
Debt issued	$ 1,500	$ 2,080

Identified Intangible Assets 33

Identified Intangible Assets and Goodwill, Net (Details) - USD ($) $ in Thousands	Oct. 03, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	$ 30,156	$ 28,388
Accumulated amortization	24,001	22,489
Identified intangible assets, net	6,155	5,899
Goodwill	29,139	28,164
Identified intangible assets and goodwill, net	35,294	34,063
Customer lists/relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	17,220	16,076
Accumulated amortization	13,471	12,560
Employment-related [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	7,401	7,026
Accumulated amortization	6,091	5,776
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	5,535	5,286
Accumulated amortization	$ 4,439	$ 4,153

Long-Term Debt Long-Term Debt (

Long-Term Debt Long-Term Debt (Details) - USD ($) $ in Thousands	Oct. 03, 2015	Dec. 31, 2014
Revolving credit facility, noncurrent	$ 66,000	$ 44,500
Senior unsecured notes	30,000	30,000
Term loans	20,175	15,087
Long-term debt	116,175	89,587
Less current portion	19,200	8,281
Long-term debt, excluding current maturities	96,975	81,306
Swing-line borrowings [Member]
Revolving credit facility, noncurrent	0	7,500
London Interbank Offered Rate (LIBOR) [Member]
Revolving credit facility, noncurrent	$ 66,000	$ 37,000

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) $ in Thousands	9 Months Ended
	Oct. 03, 2015USD ($)	Dec. 31, 2014USD ($)
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 175,000
Revolving credit facility borrowings	66,000	$ 44,500
Revolving credit facility, maximum borrowing capacity	210,000
Unused commitments under credit facility	51,653
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	$ 123,347
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	$ 57,347
Swing-line borrowings [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	15,000
Revolving credit facility borrowings	$ 0	$ 7,500

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 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	$ 695	$ 497	$ 1,750	$ 1,389
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%	1.10%
Expected life of awards (years)			9 years 3 months 18 days	9 years 4 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance			770,131
Granted			148,000
Exercised			(46,706)
Forfeited			(34,700)
Outstanding, ending balance	836,725		836,725
Exercisable, ending balance	397,345		397,345
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			13.51
Forfeited, weighted average exercise price			24.27
Outstanding, weighted average exercise price, ending balance	$ 21.36		21.36
Exercisable, weighted average exercise price, ending balance	$ 16.46		$ 16.46
Exercisable, weighted average remaining contractual life (years)			4 years
Outstanding, aggregate intrinsic value	$ 7,313		$ 7,313
Exercisable, aggregate intrinsic value	5,420		5,420
Outstanding, unrecognized compensation cost	$ 1,961		$ 1,961
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, period for recognition			3 years 4 months 24 days
Employee stock ownership plan (ESOP) [Domain]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 431	$ 330
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			$ 364	285
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 4 months 24 days
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 368	296
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			(90,684)
Unvested, ending balance	346,137		346,137
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			3.72
Unvested, weighted average award date value, ending balance	$ 4.62		$ 4.62
Weighted average remaining contractual life (years)			2 years 10 months 24 days
Unrecognized compensation cost	$ 1,269		$ 1,269
Aggregate intrinsic value	$ 10,419		$ 10,419
Employee SSARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, ending balance	337,138		337,138
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)			2 years 10 months 24 days
Unrecognized compensation cost	$ 1,254		$ 1,254
Aggregate intrinsic value	$ 10,148		$ 10,148
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 1 month 6 days
Unrecognized compensation cost	$ 15		$ 15
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			$ 587	$ 478
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			(14,754)
Unvested, ending balance	145,107		145,107
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			17.52
Unvested, weighted average award date value, ending balance	$ 23.83		$ 23.83
Weighted average remaining contractual life (years)			2 years 8 months 12 days
Unrecognized compensation cost	$ 2,097		$ 2,097
Aggregate intrinsic value	$ 4,368		$ 4,368

Net Periodic Benefit Cost - D37

Net Periodic Benefit Cost - Defined Benefit Pension Plans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 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	$ 4	$ 12	30	$ 38
Interest cost on projected benefit obligation	376	405	1,131	1,214
Expected return on plan assets	(405)	(499)	(1,216)	(1,495)
Curtailment cost	0	0	49	0
Amortization of net actuarial loss	345	177	1,078	531
Amortization of prior service cost	1	4	5	10
Net pension cost of defined benefit pension plans	$ 321	$ 99	$ 1,077	$ 298

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Oct. 03, 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		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014
Accumulated other comprehensive income (loss) [Roll Forward]
Balance at January 1, 2015			$ (11,523)	$ (4,393)
Unrealized losses	$ (1,561)	$ (1,263)	(3,828)	(1,266)
Amounts reclassified from accumulated other comprehensive income (loss)			1,083	541
Tax effect			(412)	(205)
Net of tax amount			(3,157)	(930)
Balance at October 3, 2015	(14,680)	(5,323)	(14,680)	(5,323)
Foreign currencty translation adjustments [Member]
Accumulated other comprehensive income (loss) [Roll Forward]
Balance at January 1, 2015			(1,151)	1,647
Unrealized losses			(3,828)	(1,266)
Amounts reclassified from accumulated other comprehensive income (loss)			0	0
Tax effect			0	0
Net of tax amount			(3,828)	(1,266)
Balance at October 3, 2015	(4,979)	381	(4,979)	381
Defined benefit pension plans [member]
Accumulated other comprehensive income (loss) [Roll Forward]
Balance at January 1, 2015			(10,372)	(6,040)
Unrealized losses			0	0
Amounts reclassified from accumulated other comprehensive income (loss)			1,083	541
Tax effect			(412)	(205)
Net of tax amount			671	336
Balance at October 3, 2015	$ (9,701)	$ (5,704)	$ (9,701)	$ (5,704)

Per Share Amounts and Common 40

Per Share Amounts and Common Shares Outstanding (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014	May. 19, 2015	Dec. 31, 2014
Equity [Abstract]
Net income	$ 8,174	$ 9,657	$ 20,578	$ 19,692
Weighted-average shares outstanding, basic	14,032,000	13,307,000	13,107,000	13,382,000
Weighted-average shares, partially-paid share subscriptions	112,000	121,000	335,000	363,000
Basic weighted average shares	14,144,000	13,428,000	13,442,000	13,745,000
Incremental shares from assumed exercise of stock subscription purchase rights	82,000	77,000	68,000	55,000
Incremental shares from assumed exercise of stock options and awards	559,000	394,000	452,000	367,000
Diluted weighted-average shares	14,785,000	13,899,000	13,962,000	14,167,000
Net income per share basic	$ 0.58	$ 0.72	$ 1.53	$ 1.43
Net income per share diluted	$ 0.55	$ 0.69	$ 1.47	$ 1.39
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2015			13,164,933
Shares purchased			(526,995)
Shares sold			210,156
Stock subscription offering -- cash purchases			30,954
Options and awards exercised			51,606
Change in shares outstanding			(234,279)
Shares outstanding at October 3, 2015	12,930,654		12,930,654
Common shares, par value	$ 1		$ 1			$ 1
Common shares, authorized	48,000,000		48,000,000		48,000,000	24,000,000
Preferred shares, authorized	4,000,000		4,000,000
Preferred shares, issued	0		0
Employee and director options exercisable	397,345		397,345
Partially-paid subscriptions	447,723		447,723
Purchase rights outstanding	182,696		182,696

Per Share Amounts and Common 41

Per Share Amounts and Common Shares Outstanding Stock subscription (Details)	9 Months Ended
	Oct. 03, 2015USD ($)$ / sharesshares
Equity [Abstract]
Stock subscription offering, subscription price | $ / shares	$ 19.70
Stock subscription offering, number of shares subscribed | shares	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 | shares	3
Stock subscription offering, number of rights issued | shares	211,800
Stock subscription offering, portion exercisable per year	14.29%
Stock subscription offering, right expiration term (in years)	7 years

Operations by Business Segmen42

Operations by Business Segment (Details) $ in Thousands		3 Months Ended		9 Months Ended
		Oct. 03, 2015USD ($)	Sep. 27, 2014USD ($)	Oct. 03, 2015USD ($)	Sep. 27, 2014USD ($)	Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments				2
Revenues		$ 224,981	$ 216,604	$ 624,046	$ 587,174
Income (loss) from operations		16,177	17,144	39,988	36,234
Interest expense		(827)	(676)	(2,517)	(2,101)
Interest income		85	56	207	201
Other income (expense), net		(2,068)	(1,112)	(3,776)	(2,417)
Income before income taxes		13,367	15,412	33,902	31,917
Segment assets, total		413,116	386,596	413,116	386,596	$ 381,004
Utility services [Member]
Segment Reporting Information [Line Items]
Revenues		114,884	108,096	323,804	296,230
Income (loss) from operations		6,267	5,725	17,630	14,450
Segment assets, total		164,841	155,231	164,841	155,231
Residential commercial services [Member]
Segment Reporting Information [Line Items]
Revenues		109,108	107,671	298,200	288,990
Income (loss) from operations		13,513	13,421	32,336	29,318
Segment assets, total		163,935	156,685	163,935	156,685
All other [Member]
Segment Reporting Information [Line Items]
Revenues		989	837	2,042	1,954
Income (loss) from operations		(1,378)	(514)	(4,916)	(4,121)
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]	(2,225)	(1,488)	(5,062)	(3,413)
Interest expense		(827)	(676)	(2,517)	(2,101)
Interest income		85	56	207	201
Other income (expense), net		(2,068)	(1,112)	(3,776)	(2,417)
Segment assets, total	[2]	$ 84,340	$ 74,680	$ 84,340	$ 74,680
[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	Oct. 03, 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	$ 15,603	$ 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	1,570	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
Total carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	15,603	13,684
Deferred compensation	$ 1,570	$ 1,423

Fair Value Measurements and F44

Fair Value Measurements and Financial Instruments Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Oct. 03, 2015	Dec. 31, 2014
Carrying value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	$ 66,000	$ 44,500
Senior unsecured notes	24,000	30,000
Term loans, noncurrent	6,975	6,806
Total	96,975	81,306
Fair value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	66,000	44,500
Senior unsecured notes	24,728	30,688
Term loans, noncurrent	7,373	7,195
Total	$ 98,101	$ 82,383