Davey Tree Expert 10-Q 1 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Oct. 01, 2016	Oct. 28, 2016
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. 1, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		12,486,341

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 01, 2016	Dec. 31, 2015
Current assets:
Cash	$ 20,176	$ 16,030
Accounts receivable, net	140,774	120,001
Operating supplies	6,747	7,171
Other current assets	21,567	17,732
Total current assets	189,264	160,934
Property and equipment	592,144	557,194
Less accumulated depreciation	408,159	390,772
Property and equipment, net	183,985	166,422
Other assets	35,141	31,949
Identified intangible assets and goodwill, net	35,495	34,281
Total assets	443,885	393,586
Current liabilities:
Accounts payable	37,467	37,750
Accrued expenses	36,481	36,146
Other current liabilities	45,988	38,054
Total current liabilities	119,936	111,950
Long-term debt	107,531	84,633
Self-insurance accruals	45,401	37,786
Other noncurrent liabilities	17,136	17,678
Total liabilities	290,004	252,047
Common shareholders' equity:
Common shares, $1.00 par value, per share; 48,000 shares authorized; 21,457 shares issued and outstanding before deducting treasury shares as of October 1, 2016 and December 31, 2015	21,457	21,457
Additional paid-in capital	21,052	17,815
Common shares subscribed, unissued	8,308	8,591
Retained earnings	285,898	270,605
Accumulated other comprehensive loss	(11,253)	(13,394)
Shareholders' equity before treasury stock	325,462	305,074
Less: Cost of common shares held in treasury; 8,806 shares at October 1, 2016 and 8,714 shares at December 31, 2015	168,475	159,429
Common shares subscription receivable	3,106	4,106
Common shareholders' equity	153,881	141,539
Total liabilities and shareholders' equity	$ 443,885	$ 393,586

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 01, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Common shares, par value	$ 1	$ 1
Common shares, authorized	48,000,000	48,000,000
Common shares, issued	21,457,000	21,457,000
Common shares, outstanding	21,457,000	21,457,000
Common shares held in treasury	8,806,000	8,714,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015
Income Statement [Abstract]
Revenues	$ 223,719	$ 224,981	$ 629,315	$ 624,046
Costs and expenses:
Operating	142,333	143,173	402,638	400,372
Selling	40,528	40,086	111,717	107,656
General and administrative	14,921	13,480	46,735	42,146
Depreciation and amortization	12,765	12,169	36,396	34,437
Gain on sale of assets, net	(1,870)	(104)	(2,379)	(553)
Costs and expenses	208,677	208,804	595,107	584,058
Income from operations	15,042	16,177	34,208	39,988
Other income (expense):
Interest expense	(1,159)	(827)	(3,186)	(2,517)
Interest income	62	85	190	207
Other, net	(1,066)	(2,068)	(2,821)	(3,776)
Income before income taxes	12,879	13,367	28,391	33,902
Income taxes	4,738	5,193	11,129	13,324
Net income	$ 8,141	$ 8,174	$ 17,262	$ 20,578
Net income per share:
Basic	$ 0.63	$ 0.62	$ 1.32	$ 1.53
Diluted	$ 0.61	$ 0.59	$ 1.27	$ 1.47
Weighted-average shares outstanding:
Basic	12,848	13,140	13,067	13,442
Diluted	13,322	13,781	13,552	13,962
Dividends declared per share	$ 0.05	$ 0.05	$ 0.15	$ 0.15

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 8,141	$ 8,174	$ 17,262	$ 20,578
Components of other comprehensive income/(loss), net of tax:
Foreign currency translation adjustments	(510)	(1,561)	1,487	(3,828)
Amortization of defined benefit pension items:
Net actuarial loss	146	213	654	668
Prior service cost	0	1	0	3
Defined benefit pension plan adjustments	146	214	654	671
Other comprehensive income/(loss), net of tax	(364)	(1,347)	2,141	(3,157)
Comprehensive income	$ 7,777	$ 6,827	$ 19,403	$ 17,421

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Operating activities
Net income	$ 17,262	$ 20,578
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	36,396	34,437
Other	(566)	(1,626)
Changes in operating assets and liabilities:
Accounts receivable	(20,773)	(23,970)
Operating liabilities	10,272	5,522
Other, net	(7,048)	1,706
Adjustments to reconcile net income to net cash provided by operating activities:	18,281	16,069
Net cash provided by operating activities	35,543	36,647
Capital expenditures:
Equipment	(47,062)	(50,154)
Land and building	(1,863)	(2,264)
Purchases of businesses	(3,797)	(2,649)
Other	2,833	812
Net cash used in investing activities	(49,889)	(54,255)
Financing activities
Revolving credit facility proceeds, net	28,500	21,500
Purchase of common shares for treasury	(15,332)	(16,047)
Sale of common shares from treasury	9,197	8,083
Dividends	(1,967)	(2,015)
(Payments)/proceeds of notes payable	(1,906)	3,588
Net cash provided by financing activities	18,492	15,109
Increase/(decrease) in cash	4,146	(2,499)
Cash, beginning of period	16,030	18,415
Cash, end of period	20,176	15,916
Supplemental cash flow information follows:
Interest paid	3,534	2,903
Income taxes paid	$ 4,725	$ 13,862

Basis of Financial Statement Pr

Basis of Financial Statement Preparation	9 Months Ended
	Oct. 01, 2016
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, 2015 (the “2015 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 Adopted in 2016 Accounting Standards Update 2015-16, Business Combinations: Simplifying the Accounting for Measurement-Period Adjustments --In September 2015, the FASB issued Accounting Standards Update (“ASU”) 2015-16, "Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments." ASU 2015-16 simplifies the reporting of adjustments to the provisional amounts recorded for a business combination during the measurement period by eliminating the requirement to retrospectively account for those adjustments. Companies are required to present separately, on the face of the income statement, or disclose in the notes to the financial statements, the impact on current period earnings by line item that would have been recorded in previous periods if the adjustment to the provisional amounts were recognized as of the acquisition date. The amendments in ASU 2015-16 became effective January 1, 2016 and requires prospective application to qualifying business combinations. Accounting Standards Update 2015-03, Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs --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. During the first quarter of 2016, we retrospectively adopted this standard, which A. Basis of Financial Statement Preparation (continued) resulted in a reduction of other noncurrent assets and long-term debt of $471 as of December 31, 2015 in the consolidated balance sheet. Accounting Standards Not Yet Adopted Accounting Standards Update 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) --In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments,” which provides guidance on how cash receipts and cash payments related to eight specific cash flow issues are presented and classified in the statement of cash flows, with the objective of reducing the existing diversity in practice. The update is effective for annual periods beginning after December 15, 2017, which for Davey Tree would be January 1, 2018. Early adoption is permitted. We do not expect the adoption of ASU 2016-15 to have a material impact on our consolidated financial statements. Accounting Standards Update 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting --In March 2016, the FASB issued ASU 2016-09, “Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting,” with the objective to simplify several aspects of the accounting for share-based payment transactions, including: the income tax consequences; classification of awards as either equity or liabilities; classification of certain items on the statement of cash flows; and, accounting for forfeitures. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, which for Davey Tree would be January 1, 2017. Early adoption is permitted. Management has not yet completed its assessment of the impact of the new standard on the Company’s consolidated financial statements. 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. Subsequent to the issuance of ASU 2014-09, the FASB has provided additional implementation guidance updates related to ASU 2014-09, including: a. ASU 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date (‘Update 2015-14’),” which responded to stakeholders’ requests to defer the effective date of the guidance in ASU 2014-09. b. ASU 2016-08 , “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net ) (‘Update 2016-08’),” which clarifies the implementation guidance on principal versus agent considerations. A. Basis of Financial Statement Preparation (continued) c. ASU 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing (‘Update 2016-10’),” which clarifies multiple aspects of Topic 606. d. ASU 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients (‘Update 2016-12’),” which provides clarifying guidance in a few narrow areas and adds some practical expedients to the guidance. The effective date and the transition requirements for the Updates are the same as the effective date of Topic 606 ASU 2015-14, which 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 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. We are currently evaluating the impact the new standard and transition method options will have on our consolidated financial statements. We expect our evaluation will extend over future periods. Accounting Standards Update 2016-02, Leases (Topic 842)-- In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842).” ASU 2016-02 establishes a comprehensive new lease accounting model. The new standard: (a) clarifies the definition of a lease; (b) requires a dual approach to lease classification similar to current lease classifications; and, (c) causes lessees to recognize leases on the balance sheet as a lease liability with a corresponding right-of-use asset for leases with a lease-term of more than twelve months. The new standard is effective for interim and annual periods beginning after December 15, 2018, which for Davey Tree would be January 1, 2019. Early adoption is permitted. The new standard requires a modified retrospective transition for capital or operating leases existing at or entered into after the beginning of the earliest comparative period presented in the financial statements, but it does not require transition accounting for leases that expire prior to the date of initial application. We are currently evaluating the impact of the new standard on our consolidated financial statements.

Seasonality of Business

Seasonality of Business	9 Months Ended
	Oct. 01, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information, Explanatory Disclosure	Seasonality of Business Due to the seasonality of our business, our operating results for the nine months ended October 1, 2016 are not indicative of results that may be expected for any other interim period or for the year ending December 31, 2016 . Business seasonality traditionally results in 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. 01, 2016
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 Information Accounts receivable, net, consisted of the following: Accounts receivable, net October 1, December 31, Accounts receivable $ 115,565 $ 104,567 Receivables under contractual arrangements 28,648 19,142 144,213 123,709 Less allowances for doubtful accounts 3,439 3,708 Accounts receivable, net $ 140,774 $ 120,001 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: Accrued expenses October 1, December 31, Employee compensation $ 18,870 $ 18,176 Accrued compensated absences 9,182 8,607 Self-insured medical claims 2,860 2,347 Customer advances, deposits 964 2,564 Taxes, other than income 3,483 3,517 Other 1,122 935 Total $ 36,481 $ 36,146 Other current liabilities October 1, December 31, Current portion of: Long-term debt $ 20,732 $ 15,501 Self-insurance accruals 22,600 22,553 Other 2,656 — Total $ 45,988 $ 38,054

Business Combinations (Notes)

Business Combinations (Notes)	9 Months Ended
	Oct. 01, 2016
Business Combinations [Abstract]
Business Combinations	Business Combinations Our investment in businesses during the first nine months of 2016 was $5,327 , with liabilities assumed of $98 and debt issued of $1,432 . 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 October 3, 2015 , our investment in businesses was $4,149 , with no liabilities assumed and debt issued of $1,500 . 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. 01, 2016
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 1, 2016 December 31, 2015 Identified Intangible Assets and Goodwill, Net Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships $ 17,732 $ 14,803 $ 16,805 $ 13,764 Employment-related 7,491 6,254 6,811 6,008 Tradenames 5,618 4,798 5,502 4,539 Amortized intangible assets $ 30,841 $ 25,855 $ 29,118 $ 24,311 Less accumulated amortization 25,855 24,311 Identified intangibles, net 4,986 4,807 Unamortized intangible assets: Goodwill 30,509 29,474 $ 35,495 $ 34,281

Long-Term Debt and Commitments

Long-Term Debt and Commitments Related to Letters of Credit	9 Months Ended
	Oct. 01, 2016
Debt Disclosure [Abstract]
Long-term debt and commitments related to letters of credit [Text Block]	Long-Term Debt and Commitments Related to Letters of Credit Our long-term debt consisted of the following: October 1, December 31, Revolving credit facility Swing-line borrowings $ 6,000 $ 2,500 LIBOR borrowings 77,000 52,000 83,000 54,500 Senior unsecured notes 24,000 30,000 Term loans 20,744 16,105 Capital leases 887 — 128,631 100,605 Less debt issuance costs 368 471 Less current portion 20,732 15,501 $ 107,531 $ 84,633 Revolving Credit Facility --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 includes financial covenant ratios with respect to a maximum leverage ratio and a maximum balance-sheet leverage ratio. As of October 1, 2016 , we had unused commitments under the facility approximating $87,939 , with $87,061 committed, consisting of borrowings of $83,000 and issued letters of credit of $4,061 . 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 1.50% , or (iii) the federal funds rate plus .50% . A commitment fee ranging from .10% to .25% is also required based on the average daily unborrowed commitment. 5.09 % Senior Unsecured Notes --The 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 commenced 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. F. Long-Term Debt and Commitments Related to Letters of Credit (continued) Accounts Receivable Securitization Facility --On May 9, 2016, Davey Tree entered into a one -year agreement with a bank for an accounts receivable securitization facility (the “AR securitization program”), whereby Davey Tree has pledged a first priority security interest in certain trade receivables in exchange for the bank issuing letters of credit (“LCs”) with a committed facility limit of $60,000 . As of October 1, 2016 , we had issued letters of credit of $58,150 under the terms of the AR securitization program. Under the AR securitization program, Davey Tree transfers by selling or contributing current and future trade receivables to a wholly-owned, bankruptcy-remote financing subsidiary which pledges a perfected first priority security interest in the trade receivables--equal to the issued letters of credit as of October 1, 2016 --to the bank in exchange for the bank issuing LCs. Fees payable to the bank include: (a) an LC issuance fee, payable on each settlement date, in the amount of .90% per annum on the aggregate amount of all LCs outstanding plus outstanding reimbursement obligations (e.g., arising from drawn LCs), if any, and (b) an unused LC fee, payable monthly, equal to (i) .35% per annum for each day on which the sum of the total LCs outstanding plus any outstanding reimbursement obligations is greater than or equal to 50% of the facility limit and (ii) .45% per annum for each day on which the sum of the total LCs outstanding plus any outstanding reimbursement obligations is less than 50% of the facility limit. If an LC is drawn and the bank is not immediately reimbursed in full for the drawn amount, any outstanding reimbursement obligation will accrue interest at a per annum rate equal to a reserve-adjusted LIBOR or, in certain circumstances, a base rate equal to the higher of (i) the bank’s prime rate and (ii) the federal funds rate plus .50% and, following any default, 2.00% plus the greater of (a) adjusted LIBOR and (b) a base rate equal to the higher of (i) the bank’s prime rate and (ii) the federal funds rate plus .50% . The agreements underlying the AR securitization program contains various customary representations and warranties, covenants, and default provisions which provide for the termination and acceleration of the commitments under the AR securitization program in circumstances including, but not limited to, failure to make payments when due, breach of a representation, warranty or covenant, certain insolvency events or failure to maintain the security interest in the trade receivables, and defaults under other material indebtedness. Total Commitments Related to Issued Letters of Credit --As of October 1, 2016 , total commitments related to issued letters of credit were $64,215 , of which $4,061 were issued under the Revolving Credit Facility, $58,150 were issued under the Accounts Receivable Securitization Facility, and $2,004 were issued under short-term lines of credit. As of December 31, 2015 , total commitments related to issued letters of credit were $59,350 , of which $57,347 were issued under the Revolving Credit Facility and $2,003 were issued under short-term lines of credit.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Oct. 01, 2016
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 G. Stock-Based Compensation (continued) 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 1, October 3, October 1, October 3, Compensation expense, all share-based payment plans $ 731 $ 695 $ 2,055 $ 1,750 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 $547 being recognized for the nine months ended October 1, 2016 and $431 for the nine months ended October 3, 2015 . 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 $426 for the nine months ended October 1, 2016 and $364 for the nine months ended October 3, 2015 . Stock-Settled Stock Appreciation Rights -- During the nine months ended October 1, 2016 , the Compensation Committee awarded 150,100 stock-settled stock appreciation rights (“SSARs”) to certain management employees, 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. G. Stock-Based Compensation (continued) The following table summarizes our SSARs as of October 1, 2016 . Stock-Settled Stock Appreciation Rights Number Rights Weighted- Average Award Date Value Weighted- Life Unrecognized Cost Aggregate Value Unvested, January 1, 2016 330,707 $ 4.65 Granted 150,100 6.38 Forfeited — — Vested (92,556 ) 4.25 Unvested, October 1, 2016 388,251 $ 5.41 2.9 years $ 1,670 $ 13,162 Employee SSARs 385,252 $ 5.43 2.9 years $ 1,667 $ 13,060 Nonemployee Director SSARs 2,999 $ 2.03 0.6 years $ 3 $ 102 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 $436 for the nine months ended October 1, 2016 and $368 for the nine months ended October 3, 2015 . Performance-Based Restricted Stock Units --During the nine months ended October 1, 2016 , the Compensation Committee awarded 33,915 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 1, 2016 . 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, 2016 141,985 $ 23.98 Granted 33,915 31.59 Forfeited — — Vested (19,488 ) 19.12 Unvested, October 1, 2016 156,412 $ 26.24 2.7 years $ 2,334 $ 5,302 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 $646 for the nine months ended October 1, 2016 and $587 for the nine months ended October 3, 2015 . G. Stock-Based Compensation (continued) 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 1, October 3, Volatility rate 10.6 % 10.9 % Risk-free interest rate 1.8 % 2.1 % Expected dividend yield .7 % .7 % Expected life of awards (years) 9.5 9.3 General Stock Option Information --The following table summarizes activity under the stock option plans for the nine months ended October 1, 2016 . Stock Options Number Outstanding Weighted- Price Weighted- Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding, January 1, 2016 816,744 $ 21.58 Granted 148,000 32.70 Exercised (132,721 ) 12.11 Forfeited (27,400 ) 28.80 Outstanding, October 1, 2016 804,623 $ 24.94 7.0 years $ 7,209 Exercisable, October 1, 2016 380,423 $ 20.83 5.5 years $ 4,972 As of October 1, 2016 , there was approximately $2,054 of unrecognized compensation cost related to stock options outstanding. The cost is expected to be recognized over a weighted-average period of 3.3 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. 01, 2016
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 1, October 3, October 1, October 3, Components of pension cost Service costs--increase in benefit obligation earned $ 90 $ 4 $ 280 $ 30 Interest cost on projected benefit obligation 309 376 936 1,131 Expected return on plan assets (276 ) (405 ) (829 ) (1,216 ) Curtailment cost — — — 49 Settlement loss — — 453 — Amortization of net actuarial loss 235 345 715 1,078 Amortization of prior service cost — 1 — 5 Net pension cost of defined benefit pension plans $ 358 $ 321 $ 1,555 $ 1,077 During March 2016, we entered into an agreement to purchase a guaranteed group annuity contract from a third-party insurance company which unconditionally and irrevocably guarantees the full-payment of all annuity payments to the participants of our plan for bargaining employees not covered by union pension plans (the “SPP”), for which future benefits were frozen effective December 31, 2013. A similar group annuity contract was purchased in December 2015 on behalf of certain participants in our Employee Retirement Plan ("ERP"). The March 2016 agreement transferred the remaining SPP benefit obligations to the third-party insurance company, resulting in an actuarial settlement loss of $453 .

Income Taxes

Income Taxes	9 Months Ended
	Oct. 01, 2016
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 2016 annual effective tax rate is estimated to approximate 39.2 %. Our annual effective tax rate for 2015 was 38.2 %. At December 31, 2015 , we had unrecognized tax benefits of $2,557 , of which $1,981 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $115 . At October 1, 2016 , 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 I. Income Taxes (continued) 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 2012. As of October 1, 2016 , 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. 01, 2016
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. The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity for the nine months ended October 1, 2016 and nine months ended October 3, 2015 : Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2016 $ (6,244 ) $ (7,150 ) $ (13,394 ) Other comprehensive income (loss) before reclassifications Unrealized gains $ 1,487 $ — $ 1,487 Amounts reclassified from accumulated other comprehensive income (loss) — 1,064 1,064 Tax effect — (410 ) (410 ) Net of tax amount 1,487 654 2,141 Balance at October 1, 2016 $ (4,757 ) $ (6,496 ) $ (11,253 ) 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 ) The change in defined benefit pension plans of $1,064 for the nine months ended October 1, 2016 and the $1,083 for the nine months ended October 3, 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	9 Months Ended
	Oct. 01, 2016
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 1, October 3, October 1, October 3, Income available to common shareholders: Net income $ 8,141 $ 8,174 $ 17,262 $ 20,578 Weighted-average shares: Basic: Outstanding 12,743 13,028 12,751 13,107 Partially-paid share subscriptions 105 112 316 335 Basic weighted-average shares 12,848 13,140 13,067 13,442 Diluted: Basic from above 12,848 13,140 13,067 13,442 Incremental shares from assumed: Exercise of stock subscription purchase rights 68 82 68 68 Exercise of stock options and awards 406 559 417 452 Diluted weighted-average shares 13,322 13,781 13,552 13,962 Net income per share: Basic $ .63 $ .62 $ 1.32 $ 1.53 Diluted $ .61 $ .59 $ 1.27 $ 1.47 Common Shares Outstanding -- A summary of the activity of the common shares outstanding for the nine months ended October 1, 2016 follows: Shares outstanding at January 1, 2016 12,743,314 Shares purchased (452,133 ) Shares sold 220,174 Stock subscription offering -- cash purchases 15,369 Options and awards exercised 124,428 (92,162 ) Shares outstanding at October 1, 2016 12,651,152 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 1, 2016 , we had 12,651,152 common shares outstanding, employee options exercisable to purchase 380,423 common shares, partially-paid subscriptions for 421,750 common shares and purchase rights outstanding for 173,158 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. 01, 2016
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 2015 Annual Report. L. Operations by Business Segment (continued) Segment information reconciled to consolidated external reporting information follows: Utility Residential and Commercial All Other Reconciling Adjustments Consolidated Three Months Ended October 1, 2016 Revenues $ 110,700 $ 112,211 $ 808 $ — $ 223,719 Income (loss) from operations 4,337 12,156 (1,012 ) (439 ) (a) 15,042 Interest expense (1,159 ) (1,159 ) Interest income 62 62 Other income (expense), net (1,066 ) (1,066 ) Income before income taxes $ 12,879 Segment assets, total $ 169,796 $ 177,275 $ — $ 96,814 (b) $ 443,885 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 Nine Months Ended October 1, 2016 Revenues $ 316,013 $ 311,490 $ 1,812 $ — $ 629,315 Income (loss) from operations 11,398 31,946 (5,098 ) (4,038 ) (a) 34,208 Interest expense (3,186 ) (3,186 ) Interest income 190 190 Other income (expense), net (2,821 ) (2,821 ) Income before income taxes $ 28,391 Segment assets, total $ 169,796 $ 177,275 $ — $ 96,814 (b) $ 443,885 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 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. 01, 2016
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 1, 2016 were as follows: Fair Value Measurements at October 1, 2016 Using: Assets and Liabilities Recorded at Total Carrying Value at October 1, 2016 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 $ 20,425 $ 20,425 $ — $ — Liabilities: Deferred compensation $ 1,799 $ — $ 1,799 $ — M. Fair Value Measurements and Financial Instruments (continued) Our assets and liabilities measured at fair value on a recurring basis at December 31, 2015 were as follows: Fair Value Measurements at December 31, 2015 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 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 $ 17,167 $ 17,167 $ — $ — Liabilities: Deferred compensation $ 1,574 $ — $ 1,574 $ — 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 1, 2016 December 31, 2015 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 83,000 $ 83,000 $ 54,500 $ 54,500 Senior unsecured notes 18,000 19,133 24,000 24,837 Term loans, noncurrent 6,899 8,035 6,604 7,008 Total $ 107,899 $ 110,168 $ 85,104 $ 86,345 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 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. 01, 2016
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. Management is of the opinion that liabilities which may result are adequately covered by insurance, or reflected in the self-insurance accruals, and would not be material in relation to the financial position or results of operations.

Basis of Financial Statement 21

Basis of Financial Statement Preparation (Policies)	9 Months Ended
	Oct. 01, 2016
Accounting Policies [Abstract]
Basis of financial statement preparation, 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, 2015 (the “2015 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 2015 Annual Report.

Accounts Receivable, Net and 22

Accounts Receivable, Net and Supplemental Balance-Sheet and Operating Information (Tables)	9 Months Ended
	Oct. 01, 2016
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 1, December 31, Accounts receivable $ 115,565 $ 104,567 Receivables under contractual arrangements 28,648 19,142 144,213 123,709 Less allowances for doubtful accounts 3,439 3,708 Accounts receivable, net $ 140,774 $ 120,001
Accrued expenses [Table Text Block]	The following items comprise the amounts included in the balance sheets: Accrued expenses October 1, December 31, Employee compensation $ 18,870 $ 18,176 Accrued compensated absences 9,182 8,607 Self-insured medical claims 2,860 2,347 Customer advances, deposits 964 2,564 Taxes, other than income 3,483 3,517 Other 1,122 935 Total $ 36,481 $ 36,146
Other current liabilities [Table Text Block]	Other current liabilities October 1, December 31, Current portion of: Long-term debt $ 20,732 $ 15,501 Self-insurance accruals 22,600 22,553 Other 2,656 — Total $ 45,988 $ 38,054

Identified Intangible Assets 23

Identified Intangible Assets and Goodwill, Net (Tables)	9 Months Ended
	Oct. 01, 2016
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 1, 2016 December 31, 2015 Identified Intangible Assets and Goodwill, Net Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships $ 17,732 $ 14,803 $ 16,805 $ 13,764 Employment-related 7,491 6,254 6,811 6,008 Tradenames 5,618 4,798 5,502 4,539 Amortized intangible assets $ 30,841 $ 25,855 $ 29,118 $ 24,311 Less accumulated amortization 25,855 24,311 Identified intangibles, net 4,986 4,807 Unamortized intangible assets: Goodwill 30,509 29,474 $ 35,495 $ 34,281

Long-Term Debt and Commitment24

Long-Term Debt and Commitments Related to Letters of Credit (Tables)	9 Months Ended
	Oct. 01, 2016
Debt Disclosure [Abstract]
Schedule of long-term debt [Table Text Block]	Our long-term debt consisted of the following: October 1, December 31, Revolving credit facility Swing-line borrowings $ 6,000 $ 2,500 LIBOR borrowings 77,000 52,000 83,000 54,500 Senior unsecured notes 24,000 30,000 Term loans 20,744 16,105 Capital leases 887 — 128,631 100,605 Less debt issuance costs 368 471 Less current portion 20,732 15,501 $ 107,531 $ 84,633

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Oct. 01, 2016
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 1, October 3, October 1, October 3, Compensation expense, all share-based payment plans $ 731 $ 695 $ 2,055 $ 1,750
Schedule of share-based compensation, stock-settled stock appreciation rights award activity [Table Text Block]	The following table summarizes our SSARs as of October 1, 2016 . Stock-Settled Stock Appreciation Rights Number Rights Weighted- Average Award Date Value Weighted- Life Unrecognized Cost Aggregate Value Unvested, January 1, 2016 330,707 $ 4.65 Granted 150,100 6.38 Forfeited — — Vested (92,556 ) 4.25 Unvested, October 1, 2016 388,251 $ 5.41 2.9 years $ 1,670 $ 13,162 Employee SSARs 385,252 $ 5.43 2.9 years $ 1,667 $ 13,060 Nonemployee Director SSARs 2,999 $ 2.03 0.6 years $ 3 $ 102
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 1, 2016 . 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, 2016 141,985 $ 23.98 Granted 33,915 31.59 Forfeited — — Vested (19,488 ) 19.12 Unvested, October 1, 2016 156,412 $ 26.24 2.7 years $ 2,334 $ 5,302
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 1, October 3, Volatility rate 10.6 % 10.9 % Risk-free interest rate 1.8 % 2.1 % Expected dividend yield .7 % .7 % Expected life of awards (years) 9.5 9.3
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 1, 2016 . Stock Options Number Outstanding Weighted- Price Weighted- Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding, January 1, 2016 816,744 $ 21.58 Granted 148,000 32.70 Exercised (132,721 ) 12.11 Forfeited (27,400 ) 28.80 Outstanding, October 1, 2016 804,623 $ 24.94 7.0 years $ 7,209 Exercisable, October 1, 2016 380,423 $ 20.83 5.5 years $ 4,972

Net Periodic Benefit Cost - D26

Net Periodic Benefit Cost - Defined Benefit Pension Plans (Tables)	9 Months Ended
	Oct. 01, 2016
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 1, October 3, October 1, October 3, Components of pension cost Service costs--increase in benefit obligation earned $ 90 $ 4 $ 280 $ 30 Interest cost on projected benefit obligation 309 376 936 1,131 Expected return on plan assets (276 ) (405 ) (829 ) (1,216 ) Curtailment cost — — — 49 Settlement loss — — 453 — Amortization of net actuarial loss 235 345 715 1,078 Amortization of prior service cost — 1 — 5 Net pension cost of defined benefit pension plans $ 358 $ 321 $ 1,555 $ 1,077

Accumulated Other Comprehensi27

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Oct. 01, 2016
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 1, 2016 and nine months ended October 3, 2015 : Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2016 $ (6,244 ) $ (7,150 ) $ (13,394 ) Other comprehensive income (loss) before reclassifications Unrealized gains $ 1,487 $ — $ 1,487 Amounts reclassified from accumulated other comprehensive income (loss) — 1,064 1,064 Tax effect — (410 ) (410 ) Net of tax amount 1,487 654 2,141 Balance at October 1, 2016 $ (4,757 ) $ (6,496 ) $ (11,253 ) 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 )

Per Share Amounts and Common 28

Per Share Amounts and Common Shares Outstanding (Tables)	9 Months Ended
	Oct. 01, 2016
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 1, October 3, October 1, October 3, Income available to common shareholders: Net income $ 8,141 $ 8,174 $ 17,262 $ 20,578 Weighted-average shares: Basic: Outstanding 12,743 13,028 12,751 13,107 Partially-paid share subscriptions 105 112 316 335 Basic weighted-average shares 12,848 13,140 13,067 13,442 Diluted: Basic from above 12,848 13,140 13,067 13,442 Incremental shares from assumed: Exercise of stock subscription purchase rights 68 82 68 68 Exercise of stock options and awards 406 559 417 452 Diluted weighted-average shares 13,322 13,781 13,552 13,962 Net income per share: Basic $ .63 $ .62 $ 1.32 $ 1.53 Diluted $ .61 $ .59 $ 1.27 $ 1.47
Schedule of common shares outstanding [Table Text Block]	A summary of the activity of the common shares outstanding for the nine months ended October 1, 2016 follows: Shares outstanding at January 1, 2016 12,743,314 Shares purchased (452,133 ) Shares sold 220,174 Stock subscription offering -- cash purchases 15,369 Options and awards exercised 124,428 (92,162 ) Shares outstanding at October 1, 2016 12,651,152

Operations by Business Segment

Operations by Business Segment (Tables)	9 Months Ended
	Oct. 01, 2016
Segment Reporting [Abstract]
Schedule of segment reporting information, by segment [Table Text Block]	Segment information reconciled to consolidated external reporting information follows: Utility Residential and Commercial All Other Reconciling Adjustments Consolidated Three Months Ended October 1, 2016 Revenues $ 110,700 $ 112,211 $ 808 $ — $ 223,719 Income (loss) from operations 4,337 12,156 (1,012 ) (439 ) (a) 15,042 Interest expense (1,159 ) (1,159 ) Interest income 62 62 Other income (expense), net (1,066 ) (1,066 ) Income before income taxes $ 12,879 Segment assets, total $ 169,796 $ 177,275 $ — $ 96,814 (b) $ 443,885 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 Nine Months Ended October 1, 2016 Revenues $ 316,013 $ 311,490 $ 1,812 $ — $ 629,315 Income (loss) from operations 11,398 31,946 (5,098 ) (4,038 ) (a) 34,208 Interest expense (3,186 ) (3,186 ) Interest income 190 190 Other income (expense), net (2,821 ) (2,821 ) Income before income taxes $ 28,391 Segment assets, total $ 169,796 $ 177,275 $ — $ 96,814 (b) $ 443,885 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 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. 01, 2016
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 1, 2016 were as follows: Fair Value Measurements at October 1, 2016 Using: Assets and Liabilities Recorded at Total Carrying Value at October 1, 2016 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 $ 20,425 $ 20,425 $ — $ — Liabilities: Deferred compensation $ 1,799 $ — $ 1,799 $ — M. Fair Value Measurements and Financial Instruments (continued) Our assets and liabilities measured at fair value on a recurring basis at December 31, 2015 were as follows: Fair Value Measurements at December 31, 2015 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 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 $ 17,167 $ 17,167 $ — $ — Liabilities: Deferred compensation $ 1,574 $ — $ 1,574 $ —
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 1, 2016 December 31, 2015 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 83,000 $ 83,000 $ 54,500 $ 54,500 Senior unsecured notes 18,000 19,133 24,000 24,837 Term loans, noncurrent 6,899 8,035 6,604 7,008 Total $ 107,899 $ 110,168 $ 85,104 $ 86,345

Basis of Financial Statement 31

Basis of Financial Statement Preparation Recent accounting guidance (Details) $ in Thousands	Dec. 31, 2015USD ($)
Accounting Standards Update 2015-03 [Member]
New accounting pronouncement or change in accounting principle, cumulative effect of change on equity or net assets	$ 471

Accounts Receivable, Net and 32

Accounts Receivable, Net and Supplemental Balance-Sheet and Operating Information (Details) - USD ($) $ in Thousands	Oct. 01, 2016	Dec. 31, 2015
Accounts receivable, net
Accounts receivable	$ 115,565	$ 104,567
Receivables under contractual arrangements	28,648	19,142
Accounts receivable, gross	144,213	123,709
Less allowances for doubtful accounts	3,439	3,708
Accounts receivable, net	140,774	120,001
Accrued expenses
Employee compensation	18,870	18,176
Accrued compensated absences	9,182	8,607
Self-insured medical claims	2,860	2,347
Customer advances, deposits	964	2,564
Taxes, other than income	3,483	3,517
Other	1,122	935
Total	36,481	36,146
Other current liabilities
Long-term debt	20,732	15,501
Self-insurance accruals	22,600	22,553
Other	2,656	0
Total	$ 45,988	$ 38,054

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Investment in businesses	$ 5,327	$ 4,149
Liabilities assumed	98	0
Debt issued	$ 1,432	$ 1,500

Identified Intangible Assets 34

Identified Intangible Assets and Goodwill, Net (Details) - USD ($) $ in Thousands	Oct. 01, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	$ 30,841	$ 29,118
Accumulated amortization	25,855	24,311
Identified intangible assets, net	4,986	4,807
Goodwill	30,509	29,474
Identified intangible assets and goodwill, net	35,495	34,281
Customer lists/relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	17,732	16,805
Accumulated amortization	14,803	13,764
Employment-related [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	7,491	6,811
Accumulated amortization	6,254	6,008
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	5,618	5,502
Accumulated amortization	$ 4,798	$ 4,539

Long-Term Debt and Commitment35

Long-Term Debt and Commitments Related to Letters of Credit Long-Term Debt (Details) - USD ($) $ in Thousands	Oct. 01, 2016	Dec. 31, 2015
Revolving credit facility, noncurrent	$ 83,000	$ 54,500
Senior unsecured notes	24,000	30,000
Term loans	20,744	16,105
Capital lease obligations	887	0
Long-term debt	128,631	100,605
Debt issuance costs, net	368	471
Less current portion	20,732	15,501
Long-term debt, excluding current maturities	107,531	84,633
Swing-line borrowings [Member]
Revolving credit facility, noncurrent	6,000	2,500
London Interbank Offered Rate (LIBOR) [Member]
Revolving credit facility, noncurrent	$ 77,000	$ 52,000

Long-Term Debt and Commitment36

Long-Term Debt and Commitments Related to Letters of Credit (Narrative) (Details) $ in Thousands	9 Months Ended
	Oct. 01, 2016USD ($)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 175,000
Revolving credit facility, maximum borrowing capacity	210,000
Unused commitments under credit facility	87,939
Revolving credit facility borrowings	$ 83,000	$ 54,500
Number of principal payments	5
Anniversary when principal payments begin	6
Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.10%
Maximum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.25%
Swing-line borrowings [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 15,000
Revolving credit facility borrowings	$ 6,000	2,500
Unsecured debt [Member]
Debt Instrument [Line Items]
Interest rate	5.09%
Accounts receivable securitization [Member]
Debt Instrument [Line Items]
Interest rate	0.90%
Unused commitment fee threshold percent	0.50
Debt instrument variable rate base rate calculation, default rate	2.00%
Accounts receivable securitization [Member] | Base Rate, Federal Funds [Member]
Debt Instrument [Line Items]
Debt instrument, variable rate, base rate calculation	0.50%
Line of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility borrowings	$ 87,061
Debt instrument, gross	$ 83,000
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	$ 64,215	59,350
Letter of credit [Member] | Revolving credit facility [Member]
Debt Instrument [Line Items]
Letters of credit issued	4,061	57,347
Letter of credit [Member] | Accounts receivable securitization [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	60,000
Letters of credit issued	$ 58,150
Debt Instrument, Term	1 year
Letter of credit [Member] | Accounts receivable securitization [Member] | Minimum [Member]
Debt Instrument [Line Items]
Letter of credit, unused capacity, commitment fee percentage	0.0035
Letter of credit [Member] | Accounts receivable securitization [Member] | Maximum [Member]
Debt Instrument [Line Items]
Letter of credit, unused capacity, commitment fee percentage	0.0045
Letter of credit [Member] | Line of credit [Member]
Debt Instrument [Line Items]
Letters of credit issued	$ 2,004	$ 2,003
Letter of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	$ 100,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015
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	$ 731	$ 695	$ 2,055	$ 1,750
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Volatility rate			10.60%	10.90%
Risk-free interest rate			1.80%	2.10%
Expected dividend yield			0.70%	0.70%
Expected life of awards (years)			9 years 6 months	9 years 3 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance			816,744
Granted			148,000
Exercised			(132,721)
Forfeited			(27,400)
Outstanding, ending balance	804,623		804,623
Exercisable, ending balance	380,423		380,423
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average exercise price, beginning balance			$ 21.58
Granted, weighted average exercise price			32.70
Exercised, weighted average exercise price			12.11
Forfeited, weighted average exercise price			28.80
Outstanding, weighted average exercise price, ending balance	$ 24.94		24.94
Exercisable, weighted average exercise price, ending balance	$ 20.83		$ 20.83
Exercisable, weighted average remaining contractual life (years)			5 years 6 months
Outstanding, aggregate intrinsic value	$ 7,209		$ 7,209
Exercisable, aggregate intrinsic value	4,972		4,972
Outstanding, unrecognized compensation cost	$ 2,054		$ 2,054
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, period for recognition			3 years 3 months 4 days
Employee stock purchase plan [Domain]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 547	$ 431
Employee stock purchase plan, service period			1 year
Employee stock purchase plan, percentage of market price, purchase date			85.00%
Employee stock purchase plan, discount from market price, purchase date			15.00%
Stock option plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 426	364
Stock options awarded, term (years)			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average remaining contractual life (years)			7 years 15 days
Stock-settled stock appreciation rights (SSARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 436	368
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			330,707
Granted			150,100
Forfeited			0
Vested			(92,556)
Unvested, ending balance	388,251		388,251
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			$ 4.65
Granted, weighted average award date value			6.38
Forfeited, weighted average award date value			0
Vested, weighted average award date value			4.25
Unvested, weighted average award date value, ending balance	$ 5.41		$ 5.41
Weighted average remaining contractual life (years)			2 years 10 months 24 days
Unrecognized compensation cost	$ 1,670		$ 1,670
Aggregate intrinsic value	$ 13,162		$ 13,162
Employee SSARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, ending balance	385,252		385,252
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	$ 5.43		$ 5.43
Weighted average remaining contractual life (years)			2 years 10 months 24 days
Unrecognized compensation cost	$ 1,667		$ 1,667
Aggregate intrinsic value	$ 13,060		$ 13,060
Nonemployee director SSARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, ending balance	2,999		2,999
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	$ 2.03		$ 2.03
Weighted average remaining contractual life (years)			7 months 6 days
Unrecognized compensation cost	$ 3		$ 3
Aggregate intrinsic value	$ 102		102
Restricted stock units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 646	$ 587
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance			141,985
Granted			33,915
Forfeited			0
Vested			(19,488)
Unvested, ending balance	156,412		156,412
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			$ 23.98
Granted, weighted average award date value			31.59
Forfeited, weighted average award date value			0
Vested, weighted average award date value			19.12
Unvested, weighted average award date value, ending balance	$ 26.24		$ 26.24
Weighted average remaining contractual life (years)			2 years 8 months 16 days
Unrecognized compensation cost	$ 2,334		$ 2,334
Aggregate intrinsic value	$ 5,302		$ 5,302

Net Periodic Benefit Cost - D38

Net Periodic Benefit Cost - Defined Benefit Pension Plans (Details) - Pension plans, defined benefit [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015
Defined Benefit Plan Disclosure [Line Items]
Service costs--increase in benefit obligation earned	$ 90	$ 4	$ 280	$ 30
Interest cost on projected benefit obligation	309	376	936	1,131
Expected return on plan assets	(276)	(405)	(829)	(1,216)
Curtailment cost	0	0	0	49
Settlement loss	0	0	453	0
Amortization of net actuarial loss	235	345	715	1,078
Amortization of prior service cost	0	1	0	5
Net pension cost of defined benefit pension plans	$ 358	$ 321	$ 1,555	$ 1,077

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Oct. 01, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Effective income tax rate	39.20%	38.20%
Unrecognized tax benefits	$ 2,557	$ 2,557
Unrecognized tax benefits that would impact effective tax rate	1,981	1,981
Unrecognized tax benefits, interest on income taxes accrued	$ 115	$ 115

Accumulated Other Comprehensi40

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015
Accumulated other comprehensive income (loss) [Roll Forward]
Beginning balance			$ (13,394)	$ (11,523)
Unrealized gains (losses)	$ (510)	$ (1,561)	1,487	(3,828)
Amounts reclassified from accumulated other comprehensive income (loss)			1,064	1,083
Tax effect			(410)	(412)
Net of tax amount			2,141	(3,157)
Ending balance	(11,253)	(14,680)	(11,253)	(14,680)
Foreign currency translation adjustments [Member]
Accumulated other comprehensive income (loss) [Roll Forward]
Beginning balance			(6,244)	(1,151)
Unrealized gains (losses)			1,487	(3,828)
Amounts reclassified from accumulated other comprehensive income (loss)			0	0
Tax effect			0	0
Net of tax amount			1,487	(3,828)
Ending balance	(4,757)	(4,979)	(4,757)	(4,979)
Defined benefit pension plans [member]
Accumulated other comprehensive income (loss) [Roll Forward]
Beginning balance			(7,150)	(10,372)
Unrealized gains (losses)			0	0
Amounts reclassified from accumulated other comprehensive income (loss)			1,064	1,083
Tax effect			(410)	(412)
Net of tax amount			654	671
Ending balance	$ (6,496)	$ (9,701)	$ (6,496)	$ (9,701)

Per Share Amounts and Common 41

Per Share Amounts and Common Shares Outstanding (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015	Dec. 31, 2015	May 19, 2015	Dec. 31, 2014
Equity [Abstract]
Net income	$ 8,141	$ 8,174	$ 17,262	$ 20,578
Weighted-average shares outstanding, basic	12,743,000	13,028,000	12,751,000	13,107,000
Weighted-average shares, partially-paid share subscriptions	105,000	112,000	316,000	335,000
Basic weighted average shares	12,848,000	13,140,000	13,067,000	13,442,000
Incremental shares from assumed exercise of stock subscription purchase rights	68,000	82,000	68,000	68,000
Incremental shares from assumed exercise of stock options and awards	406,000	559,000	417,000	452,000
Diluted weighted-average shares	13,322,000	13,781,000	13,552,000	13,962,000
Net income per share basic	$ 0.63	$ 0.62	$ 1.32	$ 1.53
Net income per share diluted	$ 0.61	$ 0.59	$ 1.27	$ 1.47
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2016			12,743,314
Shares purchased			(452,133)
Shares sold			220,174
Stock subscription offering -- cash purchases			15,369
Options and awards exercised			124,428
Change in shares outstanding			(92,162)
Shares outstanding at October 1, 2016	12,651,152		12,651,152
Common shares, par value	$ 1		$ 1		$ 1
Common shares, authorized	48,000,000		48,000,000		48,000,000	48,000,000	24,000,000
Preferred shares, authorized	4,000,000		4,000,000
Preferred stock, no par value	$ 0		$ 0
Preferred shares, issued	0		0
Employee and director options exercisable	380,423		380,423
Partially-paid subscriptions	421,750		421,750
Purchase rights outstanding	173,158		173,158

Per Share Amounts and Common 42

Per Share Amounts and Common Shares Outstanding Stock subscription (Details)	9 Months Ended
	Oct. 01, 2016USD ($)$ / 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 Segmen43

Operations by Business Segment (Details) $ in Thousands		3 Months Ended		9 Months Ended
		Oct. 01, 2016USD ($)	Oct. 03, 2015USD ($)	Oct. 01, 2016USD ($)	Oct. 03, 2015USD ($)	Dec. 31, 2015USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments				2
Revenues		$ 223,719	$ 224,981	$ 629,315	$ 624,046
Income (loss) from operations		15,042	16,177	34,208	39,988
Interest expense		(1,159)	(827)	(3,186)	(2,517)
Interest income		62	85	190	207
Other income (expense), net		(1,066)	(2,068)	(2,821)	(3,776)
Income before income taxes		12,879	13,367	28,391	33,902
Segment assets, total		443,885	413,116	443,885	413,116	$ 393,586
Utility services [Member]
Segment Reporting Information [Line Items]
Revenues		110,700	114,884	316,013	323,804
Income (loss) from operations		4,337	6,267	11,398	17,630
Segment assets, total		169,796	164,841	169,796	164,841
Residential commercial services [Member]
Segment Reporting Information [Line Items]
Revenues		112,211	109,108	311,490	298,200
Income (loss) from operations		12,156	13,513	31,946	32,336
Segment assets, total		177,275	163,935	177,275	163,935
All other [Member]
Segment Reporting Information [Line Items]
Revenues		808	989	1,812	2,042
Income (loss) from operations		(1,012)	(1,378)	(5,098)	(4,916)
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]	(439)	(2,225)	(4,038)	(5,062)
Interest expense		(1,159)	(827)	(3,186)	(2,517)
Interest income		62	85	190	207
Other income (expense), net		(1,066)	(2,068)	(2,821)	(3,776)
Segment assets, total	[2]	$ 96,814	$ 84,340	$ 96,814	$ 84,340
[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 F44

Fair Value Measurements and Financial Instruments (Details) - Fair value, measurements, recurring [Member] - USD ($) $ in Thousands	Oct. 01, 2016	Dec. 31, 2015
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	$ 20,425	$ 17,167
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	1,799	1,574
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	20,425	17,167
Deferred compensation	$ 1,799	$ 1,574

Fair Value Measurements and F45

Fair Value Measurements and Financial Instruments Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Oct. 01, 2016	Dec. 31, 2015
Carrying value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	$ 83,000	$ 54,500
Senior unsecured notes	18,000	24,000
Term loans, noncurrent	6,899	6,604
Total	107,899	85,104
Fair value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	83,000	54,500
Senior unsecured notes	19,133	24,837
Term loans, noncurrent	8,035	7,008
Total	$ 110,168	$ 86,345