Davey Tree Expert 10-K 14 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 10, 2017	Jul. 02, 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-K
Document period end date	Dec. 31, 2016
Document fiscal year focus	2,016
Document fiscal period focus	FY
Amendment flag	false
Entity common stock, shares outstanding		12,465,379
Entity well-known seasoned issuer	No
Entity voluntary filers	No
Entity current reporting status	Yes
Entity public float			$ 358,707,925

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash	$ 9,006	$ 16,030
Accounts receivable, net	146,134	120,001
Operating supplies	7,277	7,171
Prepaid expenses	14,493	13,862
Other current assets	1,863	3,870
Total current assets	178,773	160,934
Property and equipment:
Land and land improvements	16,263	16,135
Buildings and leasehold improvements	37,676	36,532
Equipment	534,711	504,527
Property and equipment	588,650	557,194
Less accumulated depreciation	409,214	390,772
Property and equipment, net	179,436	166,422
Other assets	31,354	31,949
Identified intangible assets and goodwill, net	34,376	34,281
Total assets	423,939	393,586
Current liabilities:
Short-term debt	16,701	15,501
Current portion of capital leases	170	0
Accounts payable	41,283	37,750
Accrued expenses	37,659	36,146
Self-insurance accruals	23,092	22,553
Total current liabilities	118,905	111,950
Long-term debt	72,194	60,801
Senior unsecured notes	17,923	23,832
Capital leases	2,173	0
Self-insurance accruals	39,746	37,786
Other liabilities	20,819	17,678
Total liabilities	271,760	252,047
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 December 31, 2016 and 2015	21,457	21,457
Additional paid-in capital	23,886	17,815
Common shares subscribed	8,209	8,591
Retained earnings	290,292	270,605
Accumulated other comprehensive loss	(12,162)	(13,394)
Stockholders' equity before treasury stock	331,682	305,074
Less: Cost of Common shares held in treasury; 8,995 shares in 2016 and 8,714 in 2015	176,530	159,429
Common shares subscription receivable	2,973	4,106
Common shareholders' equity	152,179	141,539
Total liabilities and shareholders' equity	$ 423,939	$ 393,586

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Common stock, par value	$ 1	$ 1
Common stock, shares authorized	48,000,000	48,000,000
Common stock, shares issued	21,456,880	21,456,880	21,456,880
Treasury stock, shares	8,995,310	8,713,566	8,291,947

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues	$ 845,678	$ 821,904	$ 789,911
Costs and expenses:
Operating	541,486	528,899	508,677
Selling	152,106	144,234	140,027
General and administrative	61,789	59,798	54,970
Depreciation	47,284	44,677	40,970
Amortization of intangible assets	2,306	2,214	2,070
Gain on sale of assets, net	(4,664)	(2,026)	(806)
Costs and expenses	800,307	777,796	745,908
Income from operations	45,371	44,108	44,003
Other income (expense):
Interest expense	(4,393)	(3,355)	(2,948)
Interest income	255	249	295
Other	(3,989)	(5,744)	(3,050)
Income before income taxes	37,244	35,258	38,300
Income taxes	14,960	13,460	15,131
Net income	$ 22,284	$ 21,798	$ 23,169
Share data:
Earnings per share--basic	$ 1.70	$ 1.62	$ 1.68
Earnings per share--diluted	$ 1.64	$ 1.56	$ 1.63
Weighted-average shares outstanding:
Basic	13,106,020	13,465,449	13,821,223
Diluted	13,623,677	13,977,290	14,238,276
Dividends declared per share	$ 0.200	$ 0.200	$ 0.185

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net income	$ 22,284	$ 21,798	$ 23,169
Defined benefit pension plans:
Net (loss)/gain arising during the year	(1,219)	326	(6,023)
Amortization of defined benefit pension items:
Net actuarial loss	1,912	2,863	1,682
Prior service cost	205	(33)	(9)
Amortization of defined benefit pension items:	1,707	2,896	1,691
Defined benefit pension plan adjustments	(488)	(3,222)	4,332
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	1,232	(1,871)	(7,130)
Total other comprehensive income (loss), net of tax	1,232	(1,871)	(7,130)
Comprehensive income	$ 23,516	$ 19,927	$ 16,039

Statements of Consolidated Shar

Statements of Consolidated Shareholders' Equity - USD ($) $ in Thousands	Total	Common shares	Additional paid-in capital	Common shares subscribed, unissued	Retained earnings	Accumulated other comprehensive income (loss), net of tax	Common shares held in treasury	Common shares subscription receivable
Balance at beginning of year, value at Dec. 31, 2013		$ 21,457	$ 5,008	$ 10,467	$ 230,975		$ (125,034)	$ 7,342
Common shares, at beginning of year at Dec. 31, 2013		21,457,000
Share subscriptions, beginning balance, shares at Dec. 31, 2013				(531,000)				(531,000)
Balance at beginning of year, shares at Dec. 31, 2013							8,018,000
Balance at the beginning of the year at Dec. 31, 2013	$ (4,393)					$ (4,393)
Increase (decrease) in stockholders' equity [Roll Forward]
Shares purchased, value							$ (19,598)
Shares sold to employees, value			3,417				3,822
Options exercised, value			(273)				(1,861)
Subscription shares, issued, value			184				$ 794
Stock-based compensation			1,125
Common shares, subscribed, value				$ 0				$ 0
Common shares, subscribed, shares				0				0
Common shares, issued, value				$ (758)				$ (1,543)
Common shares, issued, shares				(39,000)				(39,000)
Cancellations, value				$ (328)				$ (199)
Cancellations, shares				(16,000)				(16,000)
Net income	23,169				23,169
Dividends					(2,674)
Currency translation adjustments						(2,798)
Defined benefit pension plans	4,332					(4,332)
Shares purchased, shares							727,000
Shares sold to employees, shares							(287,000)
Options exercised, shares							(116,000)
Subscription shares, issued, shares							(50,000)
Balance at ending of year, value at Dec. 31, 2014	$ 136,491	$ 21,457	9,461	$ 9,381	251,470		$ (138,155)	$ 5,600
Share subscriptions, ending balance, shares at Dec. 31, 2014				(476,000)				(476,000)
Balance at ending of year, shares at Dec. 31, 2014	13,165,000						8,292,000
Balance at the end of the year at Dec. 31, 2014	$ (11,523)					(11,523)
Common shares, at end of year at Dec. 31, 2014	21,456,880	21,457,000
Increase (decrease) in stockholders' equity [Roll Forward]
Shares purchased, value							$ (25,395)
Shares sold to employees, value			6,066				2,198
Options exercised, value			(152)				(1,225)
Subscription shares, issued, value			83				$ 698
Stock-based compensation			2,357
Common shares, subscribed, value				$ 0				$ 0
Common shares, subscribed, shares				0				0
Common shares, issued, value				$ (676)				$ (1,434)
Common shares, issued, shares				(34,000)				(34,000)
Cancellations, value				$ (114)				$ (60)
Cancellations, shares				(6,000)				(6,000)
Net income	$ 21,798				21,798
Dividends					(2,663)
Currency translation adjustments						(5,093)
Defined benefit pension plans	$ (3,222)					3,222
Shares purchased, shares	823,827						824,000
Shares sold to employees, shares	(287,875)						(288,000)
Options exercised, shares							(71,000)
Subscription shares, issued, shares							(43,000)
Balance at ending of year, value at Dec. 31, 2015	$ 141,539	$ 21,457	17,815	$ 8,591	270,605		$ (159,429)	$ 4,106
Share subscriptions, ending balance, shares at Dec. 31, 2015				(436,000)				(436,000)
Balance at ending of year, shares at Dec. 31, 2015	12,743,000						8,714,000
Balance at the end of the year at Dec. 31, 2015	$ (13,394)					(13,394)
Common shares, at end of year at Dec. 31, 2015	21,456,880	21,457,000
Increase (decrease) in stockholders' equity [Roll Forward]
Shares purchased, value							$ (25,290)
Shares sold to employees, value			4,182				5,298
Options exercised, value			(992)				(2,442)
Subscription shares, issued, value			21				$ 449
Stock-based compensation			2,860
Common shares, subscribed, value	$ (12,563)			$ 0				$ 0
Common shares, subscribed, shares	(637,714)			0				0
Common shares, issued, value				$ (325)				$ (1,104)
Common shares, issued, shares				(16,000)				(16,000)
Cancellations, value				$ (57)				$ (29)
Cancellations, shares				(3,000)				(3,000)
Net income	$ 22,284				22,284
Dividends					(2,597)
Currency translation adjustments						744
Defined benefit pension plans	$ (488)					488
Shares purchased, shares	746,041						746,000
Shares sold to employees, shares	(308,892)						(309,000)
Options exercised, shares	(137,696)						(131,000)
Subscription shares, issued, shares							(25,000)
Balance at ending of year, value at Dec. 31, 2016	$ 152,179	$ 21,457	$ 23,886	$ 8,209	$ 290,292		$ (176,530)	$ 2,973
Share subscriptions, ending balance, shares at Dec. 31, 2016				(417,000)				(417,000)
Balance at ending of year, shares at Dec. 31, 2016	12,462,000						8,995,000
Balance at the end of the year at Dec. 31, 2016	$ (12,162)					$ (12,162)
Common shares, at end of year at Dec. 31, 2016	21,456,880	21,457,000

Statement of Consolidated Share

Statement of Consolidated Shareholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
At beginning and end of year	21,456,880	21,456,880	21,456,880
Dividends declared per share	$ 0.200	$ 0.200	$ 0.185
Shareholders' equity	$ 152,179	$ 141,539	$ 136,491
Common shares
At beginning and end of year	21,457,000	21,457,000	21,457,000	21,457,000
Shareholders' equity	$ 21,457	$ 21,457	$ 21,457	$ 21,457

Consolidated Statements of Cash

Consolidated Statements of Cash Flow - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating activities
Net income	$ 22,284	$ 21,798	$ 23,169
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	47,284	44,677	40,970
Amortization	2,306	2,214	2,070
Gain on sale of assets	(4,664)	(2,026)	(806)
Deferred income taxes	60	(2,975)	(2,679)
Other	1,286	2,399	(5,638)
Changes in operating assets and liabilities:
Accounts receivable	(26,133)	(8,403)	(4,489)
Accounts payable and accrued expenses	2,454	1,722	1,206
Self-insurance accruals	2,499	1,446	2,116
Other assets, net	7,994	1,837	(6,640)
Adjustments to reconcile net income to net cash provided by operating activities	33,086	40,891	26,110
Net cash provided by operating activities	55,370	62,689	49,279
Capital expenditures:
Equipment	(54,147)	(52,466)	(46,228)
Land and buildings	(2,499)	(3,581)	(9,503)
Proceeds from sales of property and equipment	5,635	2,650	1,366
Purchases of businesses	(3,797)	(2,649)	(9,695)
Net cash used in investing activities	(54,808)	(56,046)	(64,060)
Financing activities
Revolving credit facility borrowings/(payments), net	12,500	10,000	24,500
Borrowings/(payments) of notes payable	656	6,720	(1,091)
Borrowings/(payments) of long-term debt and capital leases	(5,142)	(6,624)	5,695
Purchase of common shares for treasury	(25,290)	(25,395)	(19,598)
Sale of common shares from treasury	11,019	9,328	8,762
Cash received on common-share subscriptions	1,133	1,494	1,741
Dividends	(2,597)	(2,663)	(2,674)
Net cash (used in) provided by financing activities	(7,721)	(7,140)	17,335
Effect of exchange rate changes on cash	135	(1,888)	0
(Decrease) Increase in cash	(7,024)	(2,385)	2,554
Cash, beginning of year	16,030	18,415	15,861
Cash, end of year	$ 9,006	$ 16,030	$ 18,415

Our Business

Our Business	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Our Business	Our Business We provide a wide range of arboricultural, horticultural, 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. We also maintain research, technical support and laboratory diagnostic facilities. When we refer to “we,” “us,” “our,” “Davey Tree,” and the “Company,” we mean The Davey Tree Expert Company, unless the context indicates otherwise.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Principles of Consolidation and Basis of Presentation --The consolidated financial statements include the accounts of Davey Tree and our wholly-owned subsidiaries and were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as codified in the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC"). Intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, and revenue recognition. Actual results could differ from those estimates. Property and Equipment --Property and equipment are stated at cost. Repair and maintenance costs are expensed as incurred. Depreciation is computed for financial reporting purposes by the straight-line method for land improvements, building and leasehold improvements and by the declining-balance method for equipment, based on the estimated useful lives of the assets, as follows: Land improvements 5 to 20 years Buildings 5 to 30 years Equipment 3 to 10 years Leasehold improvements Shorter of lease term or estimated useful life; ranging from 5-to-20 years Intangible Assets --Intangible assets with finite lives, primarily customer lists, noncompete agreements and tradenames, are amortized by the straight-line method based on their estimated useful lives, ranging from one-to-ten years. Long-Lived Assets --We assess potential impairment to our long-lived assets, other than goodwill, when there is evidence that events or changes in circumstances have made recovery of the asset’s carrying value unlikely and the carrying amount of the asset exceeds the estimated future undiscounted cash flow. In the event the assessment indicates that the carrying amounts may not be recoverable, an impairment loss would be recognized to reduce the asset’s carrying amount to its estimated fair value based on the present value of the estimated future cash flows. B. Summary of Significant Accounting Policies (continued) Goodwill --Goodwill is recorded when the cost of acquired businesses exceeds the fair value of the identified net assets acquired. Goodwill is not amortized, but tested for impairment annually or when events or circumstances indicate that impairment may have occurred. Annually, we perform the impairment tests for goodwill during the fourth quarter. Impairment of goodwill is tested at the reporting-unit level, which for us are also our business segments. Impairment of goodwill is tested by comparing the reporting unit’s carrying value, including goodwill, to the fair value of the reporting unit. The fair values of the reporting units are estimated using discounted projected cash flows. If the carrying value of the reporting unit exceeds its fair value, goodwill is considered impaired and a second step is performed to measure the amount of impairment loss, if any. We conducted our annual impairment tests and determined that no impairment loss was required to be recognized in 2016 or for any prior periods. There were no events or circumstances from the date of our assessment through December 31, 2016 that would impact this conclusion. Self-Insurance Accruals --We are generally self-insured for losses and liabilities related primarily to workers’ compensation, vehicle liability and general liability claims. We use commercial insurance as a risk-reduction strategy to minimize catastrophic losses. Ultimate losses are accrued based upon estimates of the aggregate liability for claims incurred using certain actuarial assumptions followed in the insurance industry and based on Company-specific experience. Our self-insurance accruals include claims for which the ultimate losses will develop over a period of years. Accordingly, our estimates of ultimate losses can change as claims mature. Our accruals also are affected by changes in the number of new claims incurred and claim severity. The methods for estimating the ultimate losses and the total cost of claims were determined by third-party consulting actuaries; the resulting accruals are reviewed by management, and any adjustments arising from changes in estimates are reflected in income. The workers' compensation accruals are discounted as the amount and timing of cash payments related to those accruals are reliably determinable given the nature of workers' compensation benefits and the level of historical claim volume to support the actuarial assumptions and judgments used to derive the expected loss payment pattern. The workers' compensation accruals are discounted using an interest rate that approximates the long-term investment yields over the expected payment pattern of unpaid losses. Our self-insurance accruals are based on estimates and, while we believe that the amounts accrued are adequate and not excessive, the ultimate claims may be in excess of or less than the amounts provided. Stock-Based Compensation -- Stock-based compensation cost for all share-based payment plans is measured at fair value on the date of grant and recognized over the employee service period on the straight-line recognition method for awards expected to vest. The fair value of all stock-based payment plans—stock option plans, stock-settled stock appreciation rights, and performance-based restricted stock units as well as our Employee Stock Purchase Plan—is determined by the number of awards granted and the price of our common stock. The fair value of each award is estimated 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 share 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. Defined Benefit Pension Plans --We record annual expenses relating to our defined benefit pension plans based on calculations that include various actuarial assumptions, including discount rates and expected long-term rates of return on plan assets. Actuarial assumptions are reviewed annually with modifications made to the assumptions, if necessary, based on current rates and trends. The effects of the actuarial gains or losses are amortized over future service periods. The funded status (that is, the projected benefit obligation less the fair value of plan assets) for each plan is reported in our balance sheet using a December 31 measurement date. Changes in the funded status of the plans are recognized in the year in which the changes occur and reported in comprehensive income (loss). B. Summary of Significant Accounting Policies (continued) Income Taxes --We compute taxes on income in accordance with the tax rules and regulations where the income is earned. The income tax rates imposed by these taxing authorities vary. Taxable income may differ from pretax income for financial reporting purposes. We compute and recognize deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of our assets and liabilities. Changes in tax rates and laws are reflected in income in the period when such changes are enacted. We account for uncertain tax positions by recognizing the financial statement effects of a tax position only when, based upon the technical merits, it is more-likely-than-not that the position will be sustained upon examination. Earnings Per Share --Basic earnings per share is determined by dividing the income available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per share is computed similarly to basic earnings per share except that the weighted-average number of shares is increased to include the effect of stock awards that were granted and outstanding during the period. Revenue Recognition --Revenues from residential and commercial services are recognized as the services are provided and amounts are determined to be collectible. Revenues from contractual arrangements, primarily with utility services customers, are recognized based on costs incurred to total estimated contract costs. During the performance of such contracts, estimated final contract prices and costs are periodically reviewed and revisions are made, as required, to the revenue recognized. On cost-plus-fee contracts, revenue is recognized to the extent of costs incurred plus a proportionate amount of fees earned, and on time-and-material contracts, revenue is recognized to the extent of billable rates times hours worked, plus material and other reimbursable costs incurred. Revisions arise in the normal course of providing services to utility services customers and generally relate to changes in contract specifications and cost allowability. Such revisions are recorded when realization is probable and can be reliably estimated. Concentration of Credit Risk --Credit risk represents the accounting loss that would be recognized if the counterparties failed to perform as contracted. The principal financial instruments subject to credit risk follow: Cash --To limit our exposure, we transact our business and maintain banking relationships with high credit-quality financial institutions. Accounts Receivable --Our residential and commercial customers are located geographically throughout the United States and Canada and, as to commercial customers, within differing industries; thus, minimizing credit risk. The credit exposure of utility services customers is directly affected by conditions within the utility industries as well as the financial condition of individual customers. One utility customer approximated 12% of revenues during 2016 , 11% in 2015 and 8% in 2014 . To reduce credit risk, we evaluate the credit of customers, but generally do not require advance payments or collateral. Exposure to losses on receivables is principally dependent on each customer’s financial condition. Foreign Currency Translation and Transactions --Assets and liabilities of our Canadian operations are translated into U.S. dollars using year-end exchange rates, and revenues and expenses are translated using exchange rates as determined throughout the year. Gains or losses resulting from translation are included in the consolidated balance sheet, classified in shareholders’ equity as a separate component of accumulated other comprehensive income (loss). Gains or losses resulting from Canadian-dollar transactions with the Canadian operations are translated to U.S. dollars at the rates of exchange prevailing at the dates of the transactions. The effect of the transactions gain or loss is classified in the statement of operations as a component of other nonoperating income (expense), net. Interest Rate Risk Management --We have entered into interest rate contracts, from time-to-time, with the objective of altering interest rate exposures related to variable rate debt. In the interest rate contracts, we have agreed with a financial institution to exchange, at specified intervals, the difference between fixed and floating interest amounts calculated on an agreed-upon notional principal amount. B. Summary of Significant Accounting Policies (continued) Comprehensive Income (Loss) --Comprehensive income (loss) includes net income and other comprehensive income or loss. Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under U.S. GAAP are included in comprehensive income but are excluded from net income as these amounts are recorded directly as an adjustment to shareholders’ equity, net of tax.

Recent Accounting Guidance

Recent Accounting Guidance	12 Months Ended
	Dec. 31, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Guidance	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 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 Update 2014-15, Disclosure of Uncertainties About an Entity's Ability to Continue as a Going Concern-- In August 2014, the FASB issued ASU 2014-15, "Disclosure of Uncertainties About an Entity's Ability to Continue as a Going Concern" to provide guidance about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related note disclosures. As of December 31, 2016, the Company adopted ASU 2014-15, which had no impact on the Company's consolidated financial statements. 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 is currently in the process of evaluating the impact the new standard will have on the Company’s consolidated financial statements. C. Recent Accounting Guidance (continued) 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. 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. Management has assembled an internal project team and is reviewing our contracts and agreements with our customers under the provisions of the new standard. The Company currently expects revenue recognition for many of its services to remain unchanged, except for the interim recognition of certain variable, incentive-based components of contracts due to the timing of revenue recognition. The Company is also in the process of evaluating the disclosure requirements under the standard and any necessary changes to our systems, policies and controls as a result. We plan to adopt ASU 2014-09 using the modified retrospective approach effective January 1, 2018. 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 C. Recent Accounting Guidance (continued) prior to the date of initial application. We are currently evaluating the impact of the new standard on our consolidated financial statements.

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Business Combinations	Business Combinations Our investments in businesses were: (a) $4,888 in 2016 , including liabilities assumed of $216 and debt issued of $875 ; (b) $4,149 in 2015 , including no liabilities assumed and debt issued of $1,500 ; and (c) $12,853 in 2014 , including $1,078 liabilities assumed and debt issued of $2,080 . The net assets of the businesses acquired are accounted for under the acquisition method and were recorded at their fair values at the dates of acquisition. The excess of the purchase price over the estimated fair values of the net assets acquired was recorded as an increase in goodwill of approximately $817 in 2016 (all of which is deductible for tax purposes), $1,410 in 2015 (all of which is deductible for tax purposes) and $4,624 goodwill in 2014 (all of which is deductible for tax purposes). 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, either individually or in the aggregate, for the years ended December 31, 2016 , 2015 or 2014 was not significant. Investment in Business Subsequent to December 31, 2016-- Subsequent to December 31, 2016 and through March 13, 2017, we made an investment in a business approximating $975 with no liabilities assumed and debt issued of $375 .

Accounts Receivable, Net and Su

Accounts Receivable, Net and Supplemental Balance Sheet Information	12 Months Ended
	Dec. 31, 2016
Accounts Receivable, Net and Supplemental Balance Sheet Information [Abstract]
Accounts Receivable, Net and Supplemental Balance Sheet Information	Accounts Receivable, Net and Supplemental Balance Sheet Information Accounts receivable, net, consisted of the following: December 31, 2016 2015 Accounts receivable $ 128,202 $ 104,567 Receivables under contractual arrangements 21,541 19,142 149,743 123,709 Less allowances for doubtful accounts 3,609 3,708 $ 146,134 $ 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: December 31, Other current assets 2016 2015 Refundable income taxes $ 548 $ 2,952 Other 1,315 918 Total $ 1,863 $ 3,870 E. Accounts Receivable, Net and Supplemental Balance Sheet Information (continued) December 31, Other assets, noncurrent 2016 2015 Assets invested for self-insurance $ 15,492 $ 17,167 Investment--cost-method affiliate 1,168 1,172 Deferred income taxes 11,129 11,521 Other 3,565 2,089 Total $ 31,354 $ 31,949 December 31, Accrued expenses 2016 2015 Employee compensation $ 18,438 $ 18,176 Accrued compensated absences 9,215 8,607 Self-insured medical claims 2,961 2,347 Customer advances, deposits 2,997 2,564 Income taxes payable 953 — Taxes, other than income 2,166 3,517 Other 929 935 Total $ 37,659 $ 36,146 December 31, Other liabilities, noncurrent 2016 2015 Pension and retirement plans $ 15,982 $ 14,296 Other 4,837 3,382 Total $ 20,819 $ 17,678

Supplemental Operating Informat

Supplemental Operating Information	12 Months Ended
	Dec. 31, 2016
Other Nonoperating Income (Expense) [Abstract]
Other Nonoperating Income and Expense	Supplemental Operating Information Other Nonoperating (Expense) Income, Net Other nonoperating (expense) income, net, included in the statements of operations follows: Year Ended December 31, 2016 2015 2014 Other nonoperating expense, net $ (3,989 ) $ (5,744 ) $ (3,050 ) Other nonoperating (expense) income, net, includes foreign currency (i) gains of $113 for 2016 , (ii) losses of $854 for 2015 , and (iii) losses of $235 for 2014 on the intercompany balances of our Canadian operations.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Supplemental cash flow information follows: Year Ended December 31, Supplemental cash flow information 2016 2015 2014 Interest paid $ 4,329 $ 3,386 $ 2,948 Income taxes paid, net 10,578 16,679 13,577 Noncash transactions: Debt issued for purchases of businesses $ 875 $ 1,500 $ 2,080 Detail of acquisitions: Assets acquired: Receivables $ — $ — $ 1,852 Operating supplies 157 — 61 Prepaid expense 55 — 213 Equipment 2,485 1,264 1,726 Deposits and other — 11 558 Intangibles 2,191 2,874 8,443 Liabilities assumed (216 ) — (1,078 ) Debt issued for purchases of businesses (875 ) (1,500 ) (2,080 ) Cash paid $ 3,797 $ 2,649 $ 9,695

Identified Intangible Assets an

Identified Intangible Assets and Goodwill, Net	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Identified Intangible Assets and Goodwill, Net [Text Block]	Identified Intangible Assets and Goodwill, Net The carrying amount of the identified intangibles and goodwill acquired in connection with our investments in businesses were as follows: Weighted-Average Amortization Period (Years) December 31, 2016 December 31, 2015 Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships 2.6 years $ 17,822 $ 15,171 $ 16,805 $ 13,764 Employment-related 2.6 years 7,032 6,386 6,811 6,008 Tradenames 2.6 years 5,634 4,860 5,502 4,539 Total 30,488 $ 26,417 29,118 $ 24,311 Less accumulated amortization 26,417 24,311 Identified intangibles, net 4,071 4,807 Unamortized intangible assets: Goodwill Not amortized 30,305 29,474 $ 34,376 $ 34,281 H. Identified Intangible Assets and Goodwill, Net (continued) The changes in the carrying amounts of goodwill, by segment, for the year ended December 31, 2016 follow: Balance at January 1, 2016 Acquisitions Translation and Other Adjustments Balance at December 31, 2016 Utility $ 3,424 $ — $ — $ 3,424 Residential and Commercial 26,050 817 14 26,881 Total $ 29,474 $ 817 $ 14 $ 30,305 Estimated future aggregate amortization expense of intangible assets -- The estimated aggregate amortization expense of intangible assets, as of December 31, 2016 , in each of the next five years follows: Estimated Future Amortization Expense Year ending December 31, 2017 $ 1,705 2018 885 2019 664 2020 512 2021 232

Short and Long-Term Debt and Co

Short and Long-Term Debt and Commitments Related to Letters of Credit	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Short and Long-Term Debt and Commitments Related to Letters of Credit [Text Block]	Short and Long-Term Debt and Commitments Related to Letters of Credit Short-term debt consisted of the following: December 31, 2016 2015 Current portion of long-term debt $ 16,701 $ 15,501 At December 31, 2016 , we also had unused short-term lines of credit with several banks totaling $7,110 , generally at the banks' prime rate or LIBOR plus a margin adjustment of .75% to 1.50% . Long-term debt consisted of the following: December 31, 2016 2015 Revolving credit facility Swing-line borrowings $ 10,000 $ 2,500 LIBOR borrowings 57,000 52,000 67,000 54,500 Senior unsecured notes 24,000 30,000 Term loans 16,151 16,105 107,151 100,605 Less debt issuance costs 333 471 Less current portion 16,701 15,501 $ 90,117 $ 84,633 I. Short and Long-Term Debt and Commitments Related to Letters of Credit (continued) Revolving Credit Facility and 5.09% Senior Unsecured Notes -- In November 2013, the Company amended its revolving credit facility. The amended and restated credit agreement, which expires in November 2018, 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. On July 22, 2010, we issued $30,000 of 5.09% Senior Unsecured Notes, Series A, due July 22, 2020 (the " 5.09% Senior Notes"). The 5.09% Senior Notes were issued pursuant to a Master Note Purchase Agreement (the “Purchase Agreement”), between the Company and the purchasers of the 5.09% Senior Notes. The net proceeds of the 5.09% Senior Notes were used to pay down borrowings under our revolving credit facility. 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. As of December 31, 2016 , we had unused commitments under the revolving credit facility approximating $103,929 , and $71,071 committed, which consisted of borrowings of $67,000 and issued letters of credit of $4,071 . Borrowings outstanding bear interest, at Davey Tree’s option, of either (a) the 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. Term Loans, Weighted-Average Interest Rate --The weighted-average interest on the term loans approximated 3.56% at December 31, 2016 and 3.55% at December 31, 2015 . Aggregate Maturities of Long-Term Debt --Aggregate maturities of long-term debt for the five years subsequent to December 31, 2016 were as follows: 2017 -- $16,701 ; 2018 -- $73,829 ; 2019 -- $6,160 ; 2020 -- $6,169 ; and, 2021 -- $4,292 . 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 facility”), 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 December 31, 2016 , we had issued LCs of $58,150 under the terms of the AR securitization facility. Under the AR securitization facility, 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 LCs as of December 31, 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% . I. Short and Long-Term Debt and Commitments Related to Letters of Credit (continued) The agreements underlying the AR securitization facility contains various customary representations and warranties, covenants, and default provisions which provide for the termination and acceleration of the commitments under the AR securitization facility 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 December 31, 2016 , total commitments related to issued letters of credit were $64,225 , of which $4,071 were issued under the revolving credit facility, $58,150 were issued under the AR 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.

Self-Insurance Accruals

Self-Insurance Accruals	12 Months Ended
	Dec. 31, 2016
Self-Insurance Accruals [Abstract]
Self-Insurance Accruals [Text Block]	Self-Insurance Accruals Components of our self-insurance accruals for workers’ compensation, vehicle liability and general liability follow: December 31, 2016 2015 Workers' compensation $ 38,811 $ 35,304 Present value discount 2,236 1,937 36,575 33,367 Vehicle liability 4,763 5,880 General liability 21,500 21,092 Total 62,838 60,339 Less current portion 23,092 22,553 Noncurrent portion $ 39,746 $ 37,786 The changes in our self-insurance accruals and the discount rate used for the workers’ compensation accrual are summarized in the table below. December 31, 2016 2015 Balance, beginning of year $ 60,339 $ 58,893 Provision for claims 33,404 33,499 Payment of claims 30,905 32,053 Balance, end of year $ 62,838 $ 60,339 Workers' compensation discount rate 2.20 % 2.20 %

Lease Obligations

Lease Obligations	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Lease Obligations [Text Block]	Lease Obligations Assets acquired under capital leases and included in property and equipment consisted of the following: December 31, 2016 2015 Equipment $ 2,528 $ — Less accumulated amortization 160 — $ 2,368 $ — We also lease facilities under noncancelable operating leases, which are used for district office and warehouse operations. These leases extend for varying periods of time up to five years and, in some cases, contain renewal options. Minimum rental commitments under all capital and noncancelable operating leases, as of December 31, 2016 , were as follows: Lease Obligations Minimum lease obligations Capital Operating Year ending December 31, 2017 $ 171 $ 6,369 2018 271 4,559 2019 756 3,380 2020 632 2,398 2021 515 1,164 2022 and after — 1,266 Total minimum lease payments 2,345 $ 19,136 Amounts representing interest 2 Present value of net minimum lease payments 2,343 Less current portion 170 Long-term capital lease obligations, December 31, 2016 $ 2,173 Total rent expense under all operating leases was $7,536 in 2016 , $7,398 in 2015 and $6,554 in 2014 .

Common Shares and Preferred Sha

Common Shares and Preferred Shares	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Common Shares and Preferred Shares [Text Block]	Common Shares and Preferred Shares Preferred Shares --We have authorized a class of 4,000,000 preferred shares, no par value, of which none were issued. Common Shares --The number of common shares authorized is 48,000,000 , par value $1.00 . The number of common shares issued during each of the three years in the period ended December 31, 2016 was 21,456,880 . The number of shares in the treasury for each of the three years in the period ended December 31, 2016 was as follows: 2016 -- 8,995,310 ; 2015 -- 8,713,566 ; and 2014 -- 8,291,947 . Our common shares are not listed or traded on an established public trading market, and market prices are, therefore, not available. Semiannually, an independent stock valuation firm determines the fair market value of our common shares based upon our performance and financial condition. Since 1979, we have provided a ready market for all shareholders through our direct purchase of their common shares, although we are under no obligation to do so. During 2016 , purchases of common shares totaled 746,041 shares for $25,290 in cash; we also had direct sales to directors and employees of 12,121 shares for $397 , excluding those shares issued through either the exercise of options or the Employee Stock Purchase Plan. We also sold 44,986 shares to our 401(k) plan for $1,488 and issued 103,154 shares to participant accounts to satisfy our liability for the L. Common Shares and Preferred Shares (continued) 2015 employer match in the amount of $3,373 . The liability accrued at December 31, 2016 for the 2016 employer match was $3,661 . There were also 148,631 shares purchased during 2016 under the Employee Stock Purchase Plan. Common Shares Outstanding -- The table below reconciles the activity of the common shares outstanding: December 31, 2016 2015 Shares outstanding, beginning of year 12,743,314 13,164,933 Shares purchased (746,041 ) (823,827 ) Shares sold 308,892 287,875 Stock subscription offering, employee cash purchases 24,365 43,071 Options exercised 131,040 71,262 (281,744 ) (421,619 ) Shares outstanding, end of year 12,461,570 12,743,314 On December 31, 2016 , we had 12,461,570 common shares outstanding, employee options exercisable to purchase 375,448 common shares, partially-paid subscription for 416,720 common shares and purchase rights outstanding for 169,191 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.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income and other adjustments that relate to foreign currency translation adjustments and defined benefit pension plan adjustments. We do not provide income taxes on currency translation adjustments, as the earnings of our Canadian operations are considered to be indefinitely reinvested. The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity: Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2014 $ 1,647 $ (6,040 ) $ (4,393 ) Unrealized gains (losses) (2,798 ) — (2,798 ) Amounts reclassified from accumulated other comprehensive income (loss) — 2,786 2,786 Tax effect — (1,095 ) (1,095 ) Unrecognized amounts from defined benefit pension plans — (9,923 ) (9,923 ) Tax effect — 3,900 3,900 Net of tax amount (2,798 ) (4,332 ) (7,130 ) Balance at December 31, 2014 $ (1,151 ) $ (10,372 ) $ (11,523 ) Unrealized gains (losses) (5,093 ) — (5,093 ) Amounts reclassified from accumulated other comprehensive income (loss) — 4,774 4,774 Tax effect — (1,878 ) (1,878 ) Unrecognized amounts from defined benefit pension plans — 538 538 Tax effect — (212 ) (212 ) Net of tax amount (5,093 ) 3,222 (1,871 ) Balance at December 31, 2015 $ (6,244 ) $ (7,150 ) $ (13,394 ) Unrealized gains (losses) 744 — 744 Amounts reclassified from accumulated other comprehensive income (loss) — 2,844 2,844 Tax effect — (1,137 ) (1,137 ) Unrecognized amounts from defined benefit pension plans — (2,032 ) (2,032 ) Tax effect — 813 813 Net of tax amount 744 488 1,232 Balance at December 31, 2016 $ (5,500 ) $ (6,662 ) $ (12,162 ) The amounts reclassified from accumulated other comprehensive income (loss) related to defined benefit pension plans for 2016, 2015 and 2014 are included in net periodic pension expense and classified in the statement of operations as costs and expenses, general and administrative.

The Davey 401KSOP and Employee

The Davey 401KSOP and Employee Stock Ownership Plan	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
The Davey 401KSOP and Employee Stock Ownership Plan	The Davey 401KSOP and Employee Stock Ownership Plan On March 15, 1979, we consummated a plan, which transferred control of the Company to our employees. As a part of this plan, we initially sold 120,000 common shares (presently, 11,520,000 common shares adjusted for stock splits) to our Employee Stock Ownership Trust (“ESOT”) for $2,700 . The Employee Stock Ownership Plan (“ESOP”), in conjunction with the related ESOT, provided for the grant to certain employees of certain ownership rights in, but not possession of, the common shares held by the trustee of the ESOT. Annual allocations of shares have been made to individual accounts established for the benefit of the participants. Defined Contribution and Savings Plans-- Most employees are eligible to participate in The Davey 401KSOP and ESOP. Effective January 1, 1997, the plan commenced operations and retained the existing ESOP participant accounts and incorporated a deferred savings plan (a "401(k) plan") feature. Participants in the 401(k) plan are allowed to make before-tax contributions, within Internal Revenue Service established limits, through payroll deductions. Effective January 1, 2009 we match, in either cash or our common shares, 100% of the first one percent and 50% of the next three percent of each participant's before-tax contribution, limited to the first four percent of the employee's compensation deferred each year. All nonbargaining domestic employees who attained age 21 and completed one year of service are eligible to participate. In May 2004, we adopted the 401K Match Restoration Plan, a defined contribution plan that supplements the retirement benefits of certain employees that participate in the savings plan feature of The Davey 401KSOP and ESOP Plan, but are limited in contributions because of tax rules and regulations. Total compensation for these plans, consisting primarily of the employer match, was $3,661 in 2016 , $3,373 in 2015 , and $3,055 in 2014 .

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	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: Year Ended December 31, 2016 2015 2014 Compensation expense, all share-based payment plans $ 2,811 $ 2,327 $ 1,860 Income tax benefit 823 694 549 O. 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. Purchases under the plan, at 85% of the fair market value of the common shares, have been as follows: Year Ended December 31, 2016 2015 2014 Number of employees participating 1,952 1,750 1,684 Shares purchased during the year 148,631 125,779 115,029 Weighted-average per share purchase price paid $ 28.34 $ 26.22 $ 23.07 Cumulative shares purchased since 1982 9,025,665 8,877,034 8,751,255 Compensation costs are recognized as payroll deductions are made. The 15% discount of total shares purchased under the plan resulted in compensation cost recognized of $727 in 2016 , $569 in 2015 and $463 in 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 $596 in 2016 , $494 in 2015 and $398 in 2014 . Stock-Settled Stock Appreciation Rights --During the year ended December 31, 2016 , the Compensation Committee of the Board of Directors awarded 150,100 Stock-Settled Stock Appreciation Rights (“SSARs”) to certain management employees and nonemployee directors, which vest ratably over five years. A stock-settled stock appreciation right 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 the SSARs as of December 31, 2016 : Stock-Settled Stock Appreciation Rights Number of Rights Weighted- Average Award Date Value Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Unvested, January 1, 2016 330,707 $ 4.65 Granted 150,100 6.38 Forfeited — — Vested (108,976 ) 4.11 Unvested, December 31, 2016 371,831 $ 5.50 2.8 years $ 1,515 $ 12,605 Employee SSARs 368,832 $ 5.53 2.9 years $ 1,513 $ 12,503 Nonemployee Director SSARs 2,999 $ 2.03 0.4 years $ 2 $ 102 Compensation costs for SSARs are determined using a fair-value method and amortized over the requisite service period. Compensation expense for SSARs totaled $591 in 2016 , $489 in 2015 and $384 in 2014 . O. Stock-Based Compensation (continued) Performance-Based Restricted Stock Units --During the year ended December 31, 2016 , the Compensation Committee of the Board of Directors awarded 35,015 Performance-Based Restricted Stock Units ("PRSUs") to certain management employees. Similar awards were made in prior periods. The awards vest over specified periods. The following table summarizes PRSUs as of December 31, 2016 : Performance-Based Restricted Stock Units Number of Stock Units Weighted- Average Grant Date Value Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Unvested, January 1, 2016 141,985 $ 23.98 Granted 35,015 31.59 Forfeited — — Vested (24,521 ) 19.63 Unvested, December 31, 2016 152,479 $ 26.43 2.5 years $ 2,119 $ 5,169 Employee PRSUs 133,084 $ 26.09 2.7 years $ 1,843 $ 4,512 Nonemployee Director PRSUs 19,395 $ 28.70 1.7 years $ 276 $ 657 Compensation cost for awards is determined using a fair-value method, amortized over the requisite service period. “Intrinsic value” is defined as the amount by which the fair market value of a common share of stock exceeds the exercise price of a performance-based restricted stock unit. Compensation expense on restricted stock awards totaled $897 in 2016 , $775 in 2015 and $615 in 2014 . The fair value of each award was estimated 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 share 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 assumptions: Year Ended December 31, 2016 2015 2014 Volatility rate 10.6 % 10.9 % 11.2 % Risk-free interest rate 1.8 % 2.1 % 2.6 % Expected dividend yield .7 % .7 % 1.1 % Expected life of awards (years) 9.5 9.3 9.4 O. Stock-Based Compensation (continued) General Stock Option Information --The following table summarizes activity under the stock option plans for the year ended December 31, 2016 : Stock Options Number of Options Outstanding Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Outstanding, January 1, 2016 816,744 $ 21.58 Granted 148,000 32.70 Exercised (137,696 ) 12.37 Forfeited (27,400 ) 28.80 Outstanding, December 31, 2016 799,648 $ 24.97 6.8 years $ 1,886 $ 7,141 Exercisable, December 31, 2016 375,448 $ 20.84 5.3 years $ 4,903 “Intrinsic value” is defined as the amount by which the market price of a common share of stock exceeds the exercise price of an option. Information regarding the stock options outstanding at December 31, 2016 is summarized below: Stock Options Exercise Price Number Outstanding Weighted-Average Remaining Contractual Life Weighted- Average Exercise Price Number Exercisable Weighted- Average Exercise Price Employee options: $ 16.00 88,853 2.8 years $ 16.00 88,853 $ 16.00 16.60 95,095 3.8 years 16.60 95,095 16.60 23.20 181,650 6.5 years 23.20 102,250 23.20 26.40 173,050 7.5 years 26.40 62,950 26.40 30.10 133,500 8.5 years 30.10 26,300 30.10 32.70 127,500 9.5 years 32.70 — 32.70 799,648 6.8 years $ 24.97 375,448 $ 20.84 We issue common shares from treasury upon the exercise of stock options, stock-settled stock appreciation rights, performance-based restricted stock units or purchases under the Employee Stock Purchase Plan. Tax Benefits of Stock-Based Compensation-- Our total income tax benefit from share-based awards--as recognized in our consolidated statement of operations--for the last three years was: $823 in 2016 , $694 in 2015 , and $549 in 2014 . Tax benefits for share-based awards are accrued as stock compensation expense and recognized in our consolidated statement of operations. Tax benefits on share-based awards are realized when: (a) stock-settled stock appreciation rights are exercised; (b) performance-based restricted stock units vest; and, (c) stock options are exercised. When actual tax benefits realized exceed the tax benefits accrued for share-based awards, we realize an excess tax benefit. We had excess tax benefits of: $1,113 in 2016 , $352 in 2015 , and $354 in 2014 .

Defined Benefit Pension Plans

Defined Benefit Pension Plans	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Defined Benefit Pension Plans	Defined Benefit Pension Plans We have defined benefit pension plans covering certain current and retired U.S. employees. Plans include: (i) the Employee Retirement Plan (“ERP”) for employees hired prior to January 1, 2009, (ii) a Supplemental Executive Retirement Plan (“SERP”) for which future benefit accruals were frozen effective at the end of the second quarter 2015; and, (iii) a Benefit Restoration Pension Plan (“Restoration Plan”) for certain key employees hired prior to January 1, 2009. Both the SERP and the Restoration Plan are defined benefit plans under which nonqualifed supplemental pension benefits will be paid in addition to amounts paid under our qualified retirement defined benefit pension plans, which are subject to Internal Revenue Service limitations on covered compensation. Effective December 31, 2008, enhanced benefits were implemented to our defined contribution savings plan--The Davey 401KSOP and ESOP--at which time, the Board of Directors approved an amendment to freeze the ERP and the Restoration Plan. The ERP was closed to new participants after December 2008. In connection with the freeze of the ERP, the Restoration Plan and the SERP, (a) benefits currently being paid to retirees continue and (b) benefits accrued through December 31, 2008 for employees covered by the ERP were not affected. All ERP, Restoration Plan and SERP balances remain intact and participant account balances, as well as service credits for vesting and retirement eligibility, remain intact and continue in accordance with the terms of the plans. Only future accruals were eliminated with the: (i) the 2008 freeze of the ERP and Restoration Plan; and (ii) the 2015 freeze of the SERP. During the first quarter 2016, the Company terminated the plan for bargaining employees not covered by union pension plans ("SPP") for which future benefit accruals were frozen effective December 31, 2013. We purchased 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 94 participants. In connection with the plan termination, we made cash contributions of $522 to fully fund the SPP obligation and recorded a settlement charge of $453 . The change in benefit obligations and the fair value of plans assets follows: December 31, 2016 2015 Change in benefit obligation Projected benefit obligation at beginning of year $ 27,228 $ 35,876 Service cost 370 35 Interest cost 1,243 1,486 Actuarial (gains)/losses 1,150 (2,445 ) New longevity assumptions (447 ) (340 ) Amendments 341 — Curtailments — (404 ) Settlements (4,873 ) (6,186 ) Benefits paid (179 ) (794 ) Projected benefit obligation at end of year $ 24,833 $ 27,228 Accumulated benefit obligation at end of year $ 24,833 $ 27,228 P. Defined Benefit Pension Plans (continued) December 31, 2016 2015 Change in fair value of plan assets Fair value of plan assets at beginning of year $ 15,216 $ 21,567 Actual return on plan assets 400 (135 ) Plan expenses, including PBGC premiums (727 ) (536 ) Employer contributions 1,672 1,300 Settlements (4,873 ) (6,186 ) Benefits paid (179 ) (794 ) Fair value of plan assets at end of year $ 11,509 $ 15,216 The settlements in the change in benefit obligation and in the change in fair value of plan assets arise from: (i) termination of the SPP plan during the first quarter 2016; (ii) lump sum offering to 224 participants in our ERP plan during the fourth quarter 2016 and (iii) purchase during the fourth quarter 2015 of 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 that were receiving payments from the ERP plan, with the third-party insurance company having assumed all investment risk associated with funding participant payments. December 31, 2016 2015 Funded status of the plans Fair value of plan assets $ 11,509 $ 15,216 Projected benefit obligation 24,833 27,228 Funded status of the plans $ (13,324 ) $ (12,012 ) December 31, 2016 2015 Amounts reported in the consolidated balance sheets Current liability $ (83 ) $ (499 ) Noncurrent liability (13,241 ) (11,513 ) Funded status of the plans $ (13,324 ) $ (12,012 ) Amounts included in accumulated other comprehensive income (loss), related to our defined benefit pension plans follow: At December 31, 2016 At December 31, 2015 Pretax Net of Tax Pretax Net of Tax Amounts reported in accumulated other comprehensive income Unrecognized net actuarial loss $ 10,675 $ 6,456 $ 11,836 $ 7,150 Unrecognized prior service cost 341 206 — — $ 11,016 $ 6,662 $ 11,836 $ 7,150 P. Defined Benefit Pension Plans (continued) To the extent actuarial losses exceed the greater of 10% of the projected benefit obligation or market-related value of plan assets, the unrecognized actuarial losses will be amortized straight-line on a plan-by-plan basis, over the remaining expected future working lifetime of active participants, except for the SERP, which, after the plan freeze, is being amortized based on the remaining life expectancy of plan participants. The total amount of unrecognized prior service cost was amortized straight-line on a plan-by-plan basis. The total amortization associated with these amounts that is expected to be recognized in net periodic benefit expense for 2017 follows: Year ending December 31, 2017 Pretax Net of Tax Amortization of Costs Expected to be Recognized Next Year Unrecognized net actuarial loss $ 949 $ 569 Unrecognized prior service cost 64 38 $ 1,013 $ 607 The aggregate projected benefit obligation, accumulated benefit obligation and fair value of plan assets for plans in which the fair value of plan assets is less than either the projected benefit obligation or accumulated benefit obligation follow: December 31, 2016 2015 For pension plans with accumulated benefit obligations in excess of plan assets Projected benefit obligation $ 24,833 $ 27,228 Accumulated benefit obligation 24,833 27,228 Fair value of plan assets 11,509 15,216 The actuarial assumptions follow. The discount rates were used to measure the year-end benefit obligation and compute pension expense for the subsequent year. December 31, 2016 2015 2014 Actuarial assumptions Discount rate 4.20 % 4.70 % 4.30 % Expected long-term rate of return on plan assets 5.00 7.25 7.50 P. Defined Benefit Pension Plans (continued) Net periodic benefit expense (income) associated with the defined benefit pension plans included the following components: Year Ended December 31, 2016 2015 2014 Components of pension expense (income) Service costs--increase in benefit obligation earned $ 370 $ 35 $ 51 Interest cost on projected benefit obligation 1,243 1,486 1,618 Expected return on plan assets (1,044 ) (1,576 ) (1,993 ) Curtailment loss — 49 — Settlement loss 2,346 2,915 2,065 Amortization of net actuarial loss 951 1,400 708 Amortization of prior service cost — 6 14 Net pension expense of defined benefit pension plans $ 3,866 $ 4,315 $ 2,463 Investment Strategy and Risk Management for Plan Assets-- Our investment strategy is to manage the plan assets in order to pay retirement benefits to plan participants while minimizing our cash contributions over the life of the plans. This is accomplished by preserving capital through diversification in high-quality investments through the use of investment managers and mutual funds. Performance of all investment managers and mutual funds is monitored quarterly and evaluated over rolling three -to- five year periods. The plan assets are divided into asset classes that include equity, fixed income, and alternative investments and allocated among target allocations to include: (a) equities of a minimum 20% to a maximum of 40% ; (b) fixed income and cash of a minimum 50% to a maximum of 70% ; and, (c) alternative investments of a minimum of zero to a maximum of 15% . The purpose of the equity asset class is to provide a total return that simultaneously provides for growth in principal and current income while at the same time preserving the purchasing power of the plan assets, even though assets invested in equities have greater market volatility and risk. The purpose of the fixed income asset class is to provide a deflation hedge, to reduce the overall volatility of plan assets and to produce current income in support of the needs of the plan. The purpose of alternative investments is the diversification benefit of alternative strategies. Equity assets are to be allocated within certain ranges among the asset categories of large cap growth and value; small/midcap growth and value; and international growth and value. Each of the equity asset categories are assigned to an appropriate asset manager or mutual fund. Fixed income assets are allocated within a certain range to mutual funds of fixed income securities. Alternative investment assets are allocated within a certain range to mutual funds and may include the use of leverage. Short-selling, securities lending, financial futures, margins, options, and derivatives are not used. Investments in nonmarketable securities, commodities, or direct ownership of real estate are prohibited. Rate-of-return-on-assets assumptions are made by major category of plan assets according to historical analysis, tempered for an assessment of possible future influences that could cause the returns to exceed or trail long-term patterns. The overall expected long-term rate-of-return-on-plan assets net of investment manager fees as at December 31, 2016 , was 5.00% . P. Defined Benefit Pension Plans (continued) Plan Assets --The fair values of our pension plan assets at December 31, 2016 by asset category, using the three-level hierarchy of fair value inputs, were as follows: Fair Value Measurements at December 31, 2016 Using: Description Total Carrying Value at December 31, 2016 Quoted prices in active markets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Asset Category Money market funds $ 2,882 $ — $ 2,882 $ — U.S. large-cap equities Growth 687 687 — — Value 729 729 — — U.S. small/mid-cap equities Growth 339 339 — — Value 339 339 — — International equities Growth 443 443 — — Value 514 514 — — Fixed income 4,669 4,669 — — Multiclass world-allocation mutual funds 907 907 — — $ 11,509 $ 8,627 $ 2,882 $ — The fair values of our pension plan assets at December 31, 2015 by asset category, using the three-level hierarchy of fair value inputs, were as follows: Fair Value Measurements at December 31, 2015 Using: Description 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) Asset Category Money market funds $ 2,794 $ — $ 2,794 $ — U.S. large-cap equities Growth 1,869 1,869 — — Value 1,492 1,492 — — U.S. small/mid-cap equities Growth 781 781 — — Value 1,003 1,003 — — International equities Growth 1,270 1,270 — — Value 1,183 1,183 — — Fixed income 3,035 3,035 — — Multiclass world-allocation mutual funds 1,789 1,789 — — $ 15,216 $ 12,422 $ 2,794 $ — P. Defined Benefit Pension Plans (continued) Within the pension plan asset categories, the Level 1 investments are publicly traded in active markets and are valued using the net asset value or closing price of the investment at the measurement date. Securities held by a money market fund are generally high quality and liquid; however, they are reflected as Level 2 because the inputs used to determine fair value are not quoted prices in an active market. Expected Benefit Plan Contributions --It is our practice to make contributions to comply with the minimum funding requirements of ERISA. In accordance with such practice, contributions totaling $1,504 are required for 2017; however, we may make additional discretionary contributions. Expected Benefit Plan Payments --The benefits, as of December 31, 2016 , expected to be paid to defined-benefit plan participants in each of the next five years, and in the aggregate for the five years thereafter, follow: Participants Benefits Estimated future payments Year ending December 31, 2017 $ 659 2018 878 2019 981 2020 1,088 2021 1,167 Years 2022 to 2026 6,677 Multiemployer Defined Benefit Pension Plans --In providing services to our Utility Services customers, we contribute to multiemployer defined benefit pension plans under the terms of collective-bargaining agreements that cover certain of our union-represented employees. These plans generally provide retirement benefits to participants based on their service to contributing employers. We do not administer these multiemployer plans. In general, these plans are managed by a board of trustees with the unions appointing certain trustees and other contributing employers of the plan appointing certain members. We generally are not represented on the board of trustees. The risks of participating in these multiemployer plans are different from single-employer plans in that: (a) assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers; (b) if a participating employer stops contributing to the plan, the unfunded obligations of the plan may be assumed by the remaining participating employers; and, (c) if we choose to stop participating in a multiemployer plan, we may be required to pay the plan an amount based on the underfunded status of the plan, referred to as a withdrawal liability. Our participation in the multiemployer defined benefit pension plans is summarized in the table below. The “EIN/Pension Plan Number” column provides the Employer Identification Number (“EIN”) and the three-digit plan number. The most recent Pension Protection Act of 2006 (the “PPA”) zone status is from the Form 5500, “Annual Return/Report of Employee Benefit Plan,” filed by the plan and certified by the plan's actuary. The PPA zone status describes plans that are underfunded. Among other factors, plans in the “critical” red zone are generally less than 65% funded; plans in the “endangered” yellow zone are less than 80% funded; and, plans in the “safe” green zone are at least 80% funded. P. Defined Benefit Pension Plans (continued) Pension Fund EIN/Pension Plan Number Pension Protection Act Zone Status FIP/RP Status Pending Implemented Davey Tree Contributions Surcharge Imposed Expiration Dates of Bargaining Agreement 2016 2015 2016 2015 2014 National Electric Benefit Fund 53-0181657/001 Green Green No $ 712 $ 774 $ 743 No Ranging from June 30, 2017 to December 31, 2018 Eighth District Electrical Pension Fund 84-6100393/001 Green Green No 90 119 105 No December 31, 2017 $ 802 $ 893 $ 848 We were not listed in the Form 5500 for either plan as having provided more than 5% of the total contributions. Both the National Electric Benefit Fund and the Eighth District Electrical Pension Fund are green zone status--safe--which represents at least 80% funded and does not require a “financial improvement plan” (“FIP”) or a “rehabilitation plan” (“RP”). We are party to nine collective-bargaining agreements with the National Electric Benefit Fund, with expiration dates ranging from June 30, 2017 to December 31, 2018, and one collective-bargaining agreement with Eighth District Electrical Pension Fund with an expiration date of December 31, 2017.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income before income taxes was attributable to the following sources: Year Ended December 31, 2016 2015 2014 United States $ 35,867 $ 32,807 $ 30,380 Canada 1,377 2,451 7,920 Total $ 37,244 $ 35,258 $ 38,300 The provision for income taxes follows: Year Ended December 31, 2016 2015 2014 Currently payable: Federal $ 12,216 $ 13,337 $ 13,159 State 2,286 2,487 2,524 Canadian 398 611 2,127 Total current 14,900 16,435 17,810 Deferred taxes 60 (2,975 ) (2,679 ) Total taxes on income $ 14,960 $ 13,460 $ 15,131 Q. Income Taxes (continued) A reconciliation of the expected statutory U.S. federal rate to our actual effective income tax rate follows: Year Ended December 31, 2016 2015 2014 Statutory U.S. federal tax rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal benefit 4.0 3.7 3.9 Effect of Canadian income taxes (.2 ) (.5 ) (1.7 ) Nondeductible expenses 2.2 2.3 1.9 ESOP dividend deduction (.7 ) (.8 ) (.7 ) Uncertain tax adjustments and audit settlement .2 1.5 1.6 Valuation allowance — (2.2 ) — All other, net (.3 ) (.8 ) (.5 ) Effective income tax rate 40.2 % 38.2 % 39.5 % Deferred income taxes reflect the tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is recorded when it is more-likely-than-not that an income tax benefit will not be realized. Significant components of our noncurrent net deferred tax assets and liabilities at December 31, were as follows: December 31, 2016 2015 Deferred tax assets: Self-insurance accruals $ 21,967 $ 21,136 Accrued compensated absences 3,540 3,189 Accrued expenses and other liabilities 1,394 1,255 Accrued stock compensation 2,502 2,144 Defined benefit pension plans 4,019 3,721 Foreign tax credit carryforward 575 680 Other future deductible amounts, net 4,213 4,354 38,210 36,479 Deferred tax liabilities: Intangibles 297 150 Prepaid expenses 3,510 3,138 Property and equipment 23,274 21,670 27,081 24,958 Net deferred tax assets--noncurrent $ 11,129 $ 11,521 We treat all of our Canadian subsidiary earnings through December 31, 2016 as permanently reinvested and have not provided any U.S. federal or state tax thereon. As of December 31, 2016 , approximately $28,983 of undistributed earnings attributable to our Canadian operations was considered to be indefinitely invested. Presently, our intention is to reinvest the earnings permanently. Q. Income Taxes (continued) If, in the future, these earnings are distributed to the U.S. in the form of dividends or otherwise, or if the Company determines such earnings will be remitted in the foreseeable future, the Company would be subject to U.S. income taxes and Canadian withholding taxes. It is not practicable to estimate the amount of taxes that would be payable upon remittance of these earnings given the various tax planning alternatives that we could employ should we decide to repatriate those earnings. As at December 31, 2015, we released a valuation allowance that had been recorded in prior years related to the foreign tax credit carryforward that arose in 2010--wherein we repatriated earnings in 2010 of our Canadian operations due to capital in Canada in excess of current and future projected needs. Management presently believes that it is more-likely-than-not that the deferred tax asset, related to the foreign tax credit that expires in 2020, will be realized. The criteria considered in making the determination included the ability to utilize tax-planning strategies, historical and projected operating results, and the period of time over which the foreign tax credit can be utilized. The amount of income taxes we pay is subject to audit by U.S. federal, state, local and Canadian tax authorities, which may result in proposed assessments. Our estimate for the potential outcome for any uncertain tax issue is highly judgmental. Uncertain tax positions are recognized only if they are more-likely-than-not to be upheld during examination based on their technical merits. The measurement of the uncertain tax position is based on the largest benefit amount that is more-likely-than-not (determined on a cumulative probability basis) to be realized upon settlement of the matter. If payment of these amounts ultimately proves to be unnecessary, the reversal of the liabilities would result in tax benefits being recognized in the period when we determine the liabilities are no longer necessary. If the estimate of tax liabilities proves to be less than the ultimate settlement, a further charge to expense may result. The balance of unrecognized benefits and the amount of related interest and penalties at December 31, were as follows: December 31, 2016 2015 Unrecognized tax benefits $ 2,532 $ 2,557 Portion, if recognized, would reduce tax expense and effective tax rate 2,053 1,981 Accrued interest on unrecognized tax benefits 107 115 We recognize interest accrued related to unrecognized tax benefits in income tax expense. Penalties, if incurred, would be recognized as a component of income tax expense. The Company is routinely under audit by U.S. 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 2012. As of December 31, 2016, we believe it is reasonably possible that the total amount of unrecognized tax benefits will not significantly increase or decrease. Q. Income Taxes (continued) The changes in our unrecognized tax benefits are summarized in the table below: Year Ended December 31, 2016 2015 2014 Balance, beginning of year $ 2,557 $ 1,949 $ 1,221 Additions based on tax positions related to the current year 402 642 587 Additions for tax positions of prior years 51 52 234 Reductions for tax positions of prior years (39 ) (63 ) (79 ) Lapses in statutes of limitations (439 ) (23 ) (14 ) Balance, end of year $ 2,532 $ 2,557 $ 1,949

Earnings Per Share Information

Earnings Per Share Information	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share Information	Earnings Per Share Information Earnings per share is computed as follows: Year Ended December 31, 2016 2015 2014 Income available to common shareholders: Net income $ 22,284 $ 21,798 $ 23,169 Weighted-average shares: Basic: Outstanding 12,689,300 13,029,368 13,337,198 Partially-paid share subscriptions 416,720 436,081 484,025 Basic weighted-average shares 13,106,020 13,465,449 13,821,223 Diluted: Basic from above 13,106,020 13,465,449 13,821,223 Incremental shares from assumed: Exercise of stock subscription purchase rights 71,373 67,714 54,824 Exercise of stock options and awards 446,284 444,127 362,229 Diluted weighted-average shares 13,623,677 13,977,290 14,238,276 Share data: Earnings per share--basic $ 1.70 $ 1.62 $ 1.68 Earnings per share--diluted $ 1.64 $ 1.56 $ 1.63

Operations by Business Segment

Operations by Business Segment and Geographic Information	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Operations by Business Segment and Geographic Information	Operations by Business Segment and Geographic Information We provide a wide range of arboricultural, horticultural, 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. S. Operations by Business Segment and Geographic Information (continued) 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. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies except that (a) we compute and recognize depreciation expense for our segments only by the straight-line method and (b) state income taxes are allocated to the segments. Corporate expenses are substantially allocated among the operating segments, but the nature of expenses allocated may differ from year-to-year. There are no intersegment revenues. Segment assets are those generated or directly used by each segment, and include accounts receivable, operating supplies, and property and equipment. S. Operations by Business Segment and Geographic Information (continued) Information on reportable segments and reconciliation to the consolidated financial statements follows: Utility Services Residential Commercial Services All Other Reconciling Adjustments Consolidated Fiscal Year 2016 Revenues $ 433,379 $ 410,878 $ 1,421 $ — $ 845,678 Income (loss) from operations 19,256 36,640 (4,318 ) (6,207 ) (a) 45,371 Interest expense (4,393 ) (4,393 ) Interest income 255 255 Other income (expense), net (3,989 ) (3,989 ) Income before income taxes $ 37,244 Depreciation $ 26,855 $ 17,198 $ — $ 3,231 (b) $ 47,284 Amortization 135 2,136 — 35 2,306 Capital expenditures 28,660 21,819 — 6,167 56,646 Segment assets, total 171,220 166,858 — 85,861 (c) 423,939 Fiscal Year 2015 Revenues $ 433,117 $ 386,327 $ 2,460 $ — $ 821,904 Income (loss) from operations 24,273 35,271 (5,368 ) (10,068 ) (a) 44,108 Interest expense (3,355 ) (3,355 ) Interest income 249 249 Other income (expense), net (5,744 ) (5,744 ) Income before income taxes $ 35,258 Depreciation $ 25,466 $ 15,592 $ — $ 3,619 (b) $ 44,677 Amortization 144 2,062 — 8 2,214 Capital expenditures 26,853 22,853 — 6,341 56,047 Segment assets, total 145,306 162,679 — 85,601 (c) 393,586 Fiscal Year 2014 Revenues $ 404,519 $ 386,274 $ (882 ) $ — $ 789,911 Income (loss) from operations 21,382 37,232 (6,037 ) (8,574 ) (a) 44,003 Interest expense (2,948 ) (2,948 ) Interest income 295 295 Other income (expense), net (3,050 ) (3,050 ) Income before income taxes $ 38,300 Depreciation $ 23,225 $ 14,544 $ — $ 3,201 (b) $ 40,970 Amortization 174 1,896 — — 2,070 Capital expenditures 25,994 17,490 — 12,247 55,731 Segment assets, total 150,002 144,413 — 86,589 (c) 381,004 S. Operations by Business Segment and Geographic Information (continued) Reconciling adjustments from segment reporting to consolidated external financial reporting include unallocated corporate items: (a) Reconciling adjustments from segment reporting to consolidated external financial reporting include reclassification of depreciation expense and allocation of corporate expenses. (b) Adjustments to declining-balance method depreciation expense from straight-line method and depreciation and amortization of corporate assets. (c) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets. Geographic Information -- The following presents revenues and long-lived assets by geographic territory: Year Ended December 31, 2016 2015 2014 Revenues United States $ 775,870 $ 749,896 $ 706,145 Canada 69,808 72,008 83,766 $ 845,678 $ 821,904 $ 789,911 December 31, 2016 2015 2014 Long-lived assets, net United States $ 224,727 $ 213,323 $ 196,116 Canada 20,439 19,329 17,692 $ 245,166 $ 232,652 $ 213,808

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	12 Months Ended
	Dec. 31, 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. T. Fair Value Measurements and Financial Instruments (continued) Our assets and liabilities measured at fair value on a recurring basis at December 31, 2016 and December 31, 2015 , were as follows: Fair Value Measurements at December 31, 2016 Using: Total Carrying Value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description December 31, 2016 (Level 1) (Level 2) (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,492 $ 15,492 $ — $ — Defined benefit pension plan assets 11,509 8,627 2,882 — Liabilities: Deferred compensation $ 1,837 $ — $ 1,837 $ — Fair Value Measurements at December 31, 2015 Using: Total Carrying Value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description December 31, 2015 (Level 1) (Level 2) (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 17,167 $ 17,167 $ — $ — Defined benefit pension plan assets 15,216 12,422 2,794 — Liabilities: Deferred compensation $ 1,574 $ — $ 1,574 $ — 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. T. Fair Value Measurements and Financial Instruments (continued) 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. 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. Financial instruments classified as noncurrent liabilities and their carrying values and fair values were as follows: December 31, 2016 December 31, 2015 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 67,000 $ 67,000 $ 54,500 $ 54,500 Senior unsecured notes 18,000 18,509 24,000 24,837 Term loans, noncurrent 7,623 9,854 6,604 7,008 Total $ 92,623 $ 95,363 $ 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.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Letters of Credit At December 31, 2016 , we were contingently liable to our principal banks in the amount of $64,225 for letters of credit outstanding primarily related to insurance coverage. Surety Bonds In certain circumstances, we have performance obligations that are supported by surety bonds in connection with our contractual commitments. Litigation 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.

Quarterly Results of Operations

Quarterly Results of Operations	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (Unaudited)	Quarterly Results of Operations (Unaudited) The following is a summary of the results of operations for each quarter of 2016 and 2015 . Fiscal 2016, Three Months Ended Apr 2 July 2 Oct 1 Dec 31 Revenues $ 180,833 $ 224,763 $ 223,719 $ 216,363 Gross profit (revenues less costs and expenses, operating) 57,660 87,631 81,386 77,515 Income (loss) from operations (5,120 ) 24,286 15,042 11,163 Net income (loss) (4,188 ) 13,309 8,141 5,022 Net income (loss) per share -- Basic $ (.33 ) $ 1.03 $ .63 $ .37 Net income (loss) per share -- Diluted $ (.33 ) $ 1.00 $ .61 $ .36 ESOT valuation per share $ 32.70 $ 32.70 $ 33.90 $ 35.20 Fiscal 2015, Three Months Ended Apr 4 Jul 4 Oct 3 Dec 31 Revenues $ 174,292 $ 224,773 $ 224,981 $ 197,858 Gross profit (revenues less costs and expenses, operating) 54,434 87,432 81,808 69,331 Income (loss) from operations (3,985 ) 27,796 16,177 4,120 Net income (loss) (3,528 ) 15,932 8,174 1,220 Net income (loss) per share -- Basic $ (.27 ) $ 1.21 $ .58 $ .10 Net income (loss) per share -- Diluted $ (.27 ) $ 1.17 $ .55 $ .11 ESOT valuation per share $ 30.10 $ 30.10 $ 31.50 $ 32.70 Fourth quarters 2016 and 2015 include a decrease in casualty insurance expense that had the effect of increasing the fourth quarter gross profit for 2016 and 2015 by approximately $2,810 and $2,589, respectively.

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Principles of consolidation and basis of presentation [Text Block]	Principles of Consolidation and Basis of Presentation --The consolidated financial statements include the accounts of Davey Tree and our wholly-owned subsidiaries and were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as codified in the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC"). Intercompany accounts and transactions have been eliminated in consolidation.
Use of estimates in financial statement preparation [Policy Text Block]	Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, and revenue recognition. Actual results could differ from those estimates.
Property and equipment [Policy Text Block]	Property and Equipment --Property and equipment are stated at cost. Repair and maintenance costs are expensed as incurred. Depreciation is computed for financial reporting purposes by the straight-line method for land improvements, building and leasehold improvements and by the declining-balance method for equipment, based on the estimated useful lives of the assets, as follows: Land improvements 5 to 20 years Buildings 5 to 30 years Equipment 3 to 10 years Leasehold improvements Shorter of lease term or estimated useful life; ranging from 5-to-20 years
Intangible assets [Policy Text Block]	Intangible Assets --Intangible assets with finite lives, primarily customer lists, noncompete agreements and tradenames, are amortized by the straight-line method based on their estimated useful lives, ranging from one-to-ten years.
Long-lived assets [Policy Text Block]	Long-Lived Assets --We assess potential impairment to our long-lived assets, other than goodwill, when there is evidence that events or changes in circumstances have made recovery of the asset’s carrying value unlikely and the carrying amount of the asset exceeds the estimated future undiscounted cash flow. In the event the assessment indicates that the carrying amounts may not be recoverable, an impairment loss would be recognized to reduce the asset’s carrying amount to its estimated fair value based on the present value of the estimated future cash flows.
Goodwill [Policy Text Block]	Goodwill --Goodwill is recorded when the cost of acquired businesses exceeds the fair value of the identified net assets acquired. Goodwill is not amortized, but tested for impairment annually or when events or circumstances indicate that impairment may have occurred. Annually, we perform the impairment tests for goodwill during the fourth quarter. Impairment of goodwill is tested at the reporting-unit level, which for us are also our business segments. Impairment of goodwill is tested by comparing the reporting unit’s carrying value, including goodwill, to the fair value of the reporting unit. The fair values of the reporting units are estimated using discounted projected cash flows. If the carrying value of the reporting unit exceeds its fair value, goodwill is considered impaired and a second step is performed to measure the amount of impairment loss, if any. We conducted our annual impairment tests and determined that no impairment loss was required to be recognized in 2016 or for any prior periods. There were no events or circumstances from the date of our assessment through December 31, 2016 that would impact this conclusion.
Self-insurance accruals [Policy Text Block]	Self-Insurance Accruals --We are generally self-insured for losses and liabilities related primarily to workers’ compensation, vehicle liability and general liability claims. We use commercial insurance as a risk-reduction strategy to minimize catastrophic losses. Ultimate losses are accrued based upon estimates of the aggregate liability for claims incurred using certain actuarial assumptions followed in the insurance industry and based on Company-specific experience. Our self-insurance accruals include claims for which the ultimate losses will develop over a period of years. Accordingly, our estimates of ultimate losses can change as claims mature. Our accruals also are affected by changes in the number of new claims incurred and claim severity. The methods for estimating the ultimate losses and the total cost of claims were determined by third-party consulting actuaries; the resulting accruals are reviewed by management, and any adjustments arising from changes in estimates are reflected in income. The workers' compensation accruals are discounted as the amount and timing of cash payments related to those accruals are reliably determinable given the nature of workers' compensation benefits and the level of historical claim volume to support the actuarial assumptions and judgments used to derive the expected loss payment pattern. The workers' compensation accruals are discounted using an interest rate that approximates the long-term investment yields over the expected payment pattern of unpaid losses. Our self-insurance accruals are based on estimates and, while we believe that the amounts accrued are adequate and not excessive, the ultimate claims may be in excess of or less than the amounts provided.
Stock-based compensation [Policy Text Block]	Stock-Based Compensation -- Stock-based compensation cost for all share-based payment plans is measured at fair value on the date of grant and recognized over the employee service period on the straight-line recognition method for awards expected to vest. The fair value of all stock-based payment plans—stock option plans, stock-settled stock appreciation rights, and performance-based restricted stock units as well as our Employee Stock Purchase Plan—is determined by the number of awards granted and the price of our common stock. The fair value of each award is estimated 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 share 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.
Defined benefit pension plans [Policy Text Block]	Defined Benefit Pension Plans --We record annual expenses relating to our defined benefit pension plans based on calculations that include various actuarial assumptions, including discount rates and expected long-term rates of return on plan assets. Actuarial assumptions are reviewed annually with modifications made to the assumptions, if necessary, based on current rates and trends. The effects of the actuarial gains or losses are amortized over future service periods. The funded status (that is, the projected benefit obligation less the fair value of plan assets) for each plan is reported in our balance sheet using a December 31 measurement date. Changes in the funded status of the plans are recognized in the year in which the changes occur and reported in comprehensive income (loss).
Income taxes [Policy Text Block]	Income Taxes --We compute taxes on income in accordance with the tax rules and regulations where the income is earned. The income tax rates imposed by these taxing authorities vary. Taxable income may differ from pretax income for financial reporting purposes. We compute and recognize deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of our assets and liabilities. Changes in tax rates and laws are reflected in income in the period when such changes are enacted. We account for uncertain tax positions by recognizing the financial statement effects of a tax position only when, based upon the technical merits, it is more-likely-than-not that the position will be sustained upon examination.
Earnings per share [Policy Text Block]	Earnings Per Share --Basic earnings per share is determined by dividing the income available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per share is computed similarly to basic earnings per share except that the weighted-average number of shares is increased to include the effect of stock awards that were granted and outstanding during the period.
Revenue recognition [Policy Text Block]	Revenue Recognition --Revenues from residential and commercial services are recognized as the services are provided and amounts are determined to be collectible. Revenues from contractual arrangements, primarily with utility services customers, are recognized based on costs incurred to total estimated contract costs. During the performance of such contracts, estimated final contract prices and costs are periodically reviewed and revisions are made, as required, to the revenue recognized. On cost-plus-fee contracts, revenue is recognized to the extent of costs incurred plus a proportionate amount of fees earned, and on time-and-material contracts, revenue is recognized to the extent of billable rates times hours worked, plus material and other reimbursable costs incurred. Revisions arise in the normal course of providing services to utility services customers and generally relate to changes in contract specifications and cost allowability. Such revisions are recorded when realization is probable and can be reliably estimated.
Concentration of credit risk [Policy Text Block]	Concentration of Credit Risk --Credit risk represents the accounting loss that would be recognized if the counterparties failed to perform as contracted. The principal financial instruments subject to credit risk follow: Cash --To limit our exposure, we transact our business and maintain banking relationships with high credit-quality financial institutions. Accounts Receivable --Our residential and commercial customers are located geographically throughout the United States and Canada and, as to commercial customers, within differing industries; thus, minimizing credit risk. The credit exposure of utility services customers is directly affected by conditions within the utility industries as well as the financial condition of individual customers. One utility customer approximated 12% of revenues during 2016 , 11% in 2015 and 8% in 2014 . To reduce credit risk, we evaluate the credit of customers, but generally do not require advance payments or collateral. Exposure to losses on receivables is principally dependent on each customer’s financial condition.
Foreign currency translation and transactions [Policy Text Block]	Foreign Currency Translation and Transactions --Assets and liabilities of our Canadian operations are translated into U.S. dollars using year-end exchange rates, and revenues and expenses are translated using exchange rates as determined throughout the year. Gains or losses resulting from translation are included in the consolidated balance sheet, classified in shareholders’ equity as a separate component of accumulated other comprehensive income (loss). Gains or losses resulting from Canadian-dollar transactions with the Canadian operations are translated to U.S. dollars at the rates of exchange prevailing at the dates of the transactions. The effect of the transactions gain or loss is classified in the statement of operations as a component of other nonoperating income (expense), net.
Interst rate risk management [Policy Text Block]	Interest Rate Risk Management --We have entered into interest rate contracts, from time-to-time, with the objective of altering interest rate exposures related to variable rate debt. In the interest rate contracts, we have agreed with a financial institution to exchange, at specified intervals, the difference between fixed and floating interest amounts calculated on an agreed-upon notional principal amount.
Comprehensive income (loss) [Policy Text Block]	Comprehensive Income (Loss) --Comprehensive income (loss) includes net income and other comprehensive income or loss. Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under U.S. GAAP are included in comprehensive income but are excluded from net income as these amounts are recorded directly as an adjustment to shareholders’ equity, net of tax.
Business combinations [Policy Text Block]	The net assets of the businesses acquired are accounted for under the acquisition method and were recorded at their fair values at the dates of acquisition.
Commitments and contingencies [Policy Text Block]	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.

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Property, plant and equipment [Table Text Block]	Depreciation is computed for financial reporting purposes by the straight-line method for land improvements, building and leasehold improvements and by the declining-balance method for equipment, based on the estimated useful lives of the assets, as follows: Land improvements 5 to 20 years Buildings 5 to 30 years Equipment 3 to 10 years Leasehold improvements Shorter of lease term or estimated useful life; ranging from 5-to-20 years

Accounts Receivable, Net and 33

Accounts Receivable, Net and Supplemental Balance Sheet Information (Tables)	12 Months Ended
	Dec. 31, 2016
Accounts Receivable, Net and Supplemental Balance Sheet Information [Abstract]
Schedule of accounts receivable [Table Text Block]	Accounts receivable, net, consisted of the following: December 31, 2016 2015 Accounts receivable $ 128,202 $ 104,567 Receivables under contractual arrangements 21,541 19,142 149,743 123,709 Less allowances for doubtful accounts 3,609 3,708 $ 146,134 $ 120,001
Schedule of other current assets [Table Text Block]	The following items comprise the amounts included in the balance sheets: December 31, Other current assets 2016 2015 Refundable income taxes $ 548 $ 2,952 Other 1,315 918 Total $ 1,863 $ 3,870
Schedule of other assets, noncurrent [Table Text Block]	December 31, Other assets, noncurrent 2016 2015 Assets invested for self-insurance $ 15,492 $ 17,167 Investment--cost-method affiliate 1,168 1,172 Deferred income taxes 11,129 11,521 Other 3,565 2,089 Total $ 31,354 $ 31,949
Schedule of accrued expenses [Table Text Block]	December 31, Accrued expenses 2016 2015 Employee compensation $ 18,438 $ 18,176 Accrued compensated absences 9,215 8,607 Self-insured medical claims 2,961 2,347 Customer advances, deposits 2,997 2,564 Income taxes payable 953 — Taxes, other than income 2,166 3,517 Other 929 935 Total $ 37,659 $ 36,146
Schedule of other liabilities, noncurrent [Table Text Block]	December 31, Other liabilities, noncurrent 2016 2015 Pension and retirement plans $ 15,982 $ 14,296 Other 4,837 3,382 Total $ 20,819 $ 17,678

Supplemental Operating Inform34

Supplemental Operating Information (Tables)	12 Months Ended
	Dec. 31, 2016
Other Nonoperating Income (Expense) [Abstract]
Schedule of other nonoperating income (Expense) [Table Text Block]	Other nonoperating (expense) income, net, included in the statements of operations follows: Year Ended December 31, 2016 2015 2014 Other nonoperating expense, net $ (3,989 ) $ (5,744 ) $ (3,050 )

Supplemental Cash Flow Inform35

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Information [Abstract]
Supplemental cash flow informations [Table Text Block]	Supplemental cash flow information follows: Year Ended December 31, Supplemental cash flow information 2016 2015 2014 Interest paid $ 4,329 $ 3,386 $ 2,948 Income taxes paid, net 10,578 16,679 13,577 Noncash transactions: Debt issued for purchases of businesses $ 875 $ 1,500 $ 2,080 Detail of acquisitions: Assets acquired: Receivables $ — $ — $ 1,852 Operating supplies 157 — 61 Prepaid expense 55 — 213 Equipment 2,485 1,264 1,726 Deposits and other — 11 558 Intangibles 2,191 2,874 8,443 Liabilities assumed (216 ) — (1,078 ) Debt issued for purchases of businesses (875 ) (1,500 ) (2,080 ) Cash paid $ 3,797 $ 2,649 $ 9,695

Identified Intangible Assets 36

Identified Intangible Assets and Goodwill, Net (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of acquired finite-lived intangible assets by major class [Table Text Block]	The carrying amount of the identified intangibles and goodwill acquired in connection with our investments in businesses were as follows: Weighted-Average Amortization Period (Years) December 31, 2016 December 31, 2015 Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships 2.6 years $ 17,822 $ 15,171 $ 16,805 $ 13,764 Employment-related 2.6 years 7,032 6,386 6,811 6,008 Tradenames 2.6 years 5,634 4,860 5,502 4,539 Total 30,488 $ 26,417 29,118 $ 24,311 Less accumulated amortization 26,417 24,311 Identified intangibles, net 4,071 4,807 Unamortized intangible assets: Goodwill Not amortized 30,305 29,474 $ 34,376 $ 34,281
Schedule of goodwill [Table Text Block]	The changes in the carrying amounts of goodwill, by segment, for the year ended December 31, 2016 follow: Balance at January 1, 2016 Acquisitions Translation and Other Adjustments Balance at December 31, 2016 Utility $ 3,424 $ — $ — $ 3,424 Residential and Commercial 26,050 817 14 26,881 Total $ 29,474 $ 817 $ 14 $ 30,305
Schedule of finite-lived intangible assets, future amortization expense [Table Text Block]	Estimated future aggregate amortization expense of intangible assets -- The estimated aggregate amortization expense of intangible assets, as of December 31, 2016 , in each of the next five years follows: Estimated Future Amortization Expense Year ending December 31, 2017 $ 1,705 2018 885 2019 664 2020 512 2021 232

Short and Long-Term Debt and 37

Short and Long-Term Debt and Commitments Related to Letters of Credit (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of short-term debt [Table Text Block]	Short-term debt consisted of the following: December 31, 2016 2015 Current portion of long-term debt $ 16,701 $ 15,501
Schedule of long-term debt instruments [Table Text Block]	Long-term debt consisted of the following: December 31, 2016 2015 Revolving credit facility Swing-line borrowings $ 10,000 $ 2,500 LIBOR borrowings 57,000 52,000 67,000 54,500 Senior unsecured notes 24,000 30,000 Term loans 16,151 16,105 107,151 100,605 Less debt issuance costs 333 471 Less current portion 16,701 15,501 $ 90,117 $ 84,633

Self-Insurance Accruals (Tables

Self-Insurance Accruals (Tables)	12 Months Ended
	Dec. 31, 2016
Self-Insurance Accruals [Abstract]
Schedule of self-insurance accruals [Table Text Block]	Components of our self-insurance accruals for workers’ compensation, vehicle liability and general liability follow: December 31, 2016 2015 Workers' compensation $ 38,811 $ 35,304 Present value discount 2,236 1,937 36,575 33,367 Vehicle liability 4,763 5,880 General liability 21,500 21,092 Total 62,838 60,339 Less current portion 23,092 22,553 Noncurrent portion $ 39,746 $ 37,786
Schedule of changes in self-insurance accruals [Table Text Block]	The changes in our self-insurance accruals and the discount rate used for the workers’ compensation accrual are summarized in the table below. December 31, 2016 2015 Balance, beginning of year $ 60,339 $ 58,893 Provision for claims 33,404 33,499 Payment of claims 30,905 32,053 Balance, end of year $ 62,838 $ 60,339 Workers' compensation discount rate 2.20 % 2.20 %

Lease Obligations (Tables)

Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Schedule of assets acquired under capital leases [Table Text Block]	Assets acquired under capital leases and included in property and equipment consisted of the following: December 31, 2016 2015 Equipment $ 2,528 $ — Less accumulated amortization 160 — $ 2,368 $ —
Schedule of future minimum lease payments for capital leases [Table Text Block]	Minimum rental commitments under all capital and noncancelable operating leases, as of December 31, 2016 , were as follows: Lease Obligations Minimum lease obligations Capital Operating Year ending December 31, 2017 $ 171 $ 6,369 2018 271 4,559 2019 756 3,380 2020 632 2,398 2021 515 1,164 2022 and after — 1,266 Total minimum lease payments 2,345 $ 19,136 Amounts representing interest 2 Present value of net minimum lease payments 2,343 Less current portion 170 Long-term capital lease obligations, December 31, 2016 $ 2,173
Schedule of future minimum rental payments for operating leases [Table Text Block]	Minimum rental commitments under all capital and noncancelable operating leases, as of December 31, 2016 , were as follows: Lease Obligations Minimum lease obligations Capital Operating Year ending December 31, 2017 $ 171 $ 6,369 2018 271 4,559 2019 756 3,380 2020 632 2,398 2021 515 1,164 2022 and after — 1,266 Total minimum lease payments 2,345 $ 19,136 Amounts representing interest 2 Present value of net minimum lease payments 2,343 Less current portion 170 Long-term capital lease obligations, December 31, 2016 $ 2,173

Common Shares and Preferred S40

Common Shares and Preferred Shares (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of stock by class [Table Text Block]	Common Shares Outstanding -- The table below reconciles the activity of the common shares outstanding: December 31, 2016 2015 Shares outstanding, beginning of year 12,743,314 13,164,933 Shares purchased (746,041 ) (823,827 ) Shares sold 308,892 287,875 Stock subscription offering, employee cash purchases 24,365 43,071 Options exercised 131,040 71,262 (281,744 ) (421,619 ) Shares outstanding, end of year 12,461,570 12,743,314

Accumulated Other Comprehensi41

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of accumulated other comprehensive income (loss) [Table Text Block]	The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity: Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2014 $ 1,647 $ (6,040 ) $ (4,393 ) Unrealized gains (losses) (2,798 ) — (2,798 ) Amounts reclassified from accumulated other comprehensive income (loss) — 2,786 2,786 Tax effect — (1,095 ) (1,095 ) Unrecognized amounts from defined benefit pension plans — (9,923 ) (9,923 ) Tax effect — 3,900 3,900 Net of tax amount (2,798 ) (4,332 ) (7,130 ) Balance at December 31, 2014 $ (1,151 ) $ (10,372 ) $ (11,523 ) Unrealized gains (losses) (5,093 ) — (5,093 ) Amounts reclassified from accumulated other comprehensive income (loss) — 4,774 4,774 Tax effect — (1,878 ) (1,878 ) Unrecognized amounts from defined benefit pension plans — 538 538 Tax effect — (212 ) (212 ) Net of tax amount (5,093 ) 3,222 (1,871 ) Balance at December 31, 2015 $ (6,244 ) $ (7,150 ) $ (13,394 ) Unrealized gains (losses) 744 — 744 Amounts reclassified from accumulated other comprehensive income (loss) — 2,844 2,844 Tax effect — (1,137 ) (1,137 ) Unrecognized amounts from defined benefit pension plans — (2,032 ) (2,032 ) Tax effect — 813 813 Net of tax amount 744 488 1,232 Balance at December 31, 2016 $ (5,500 ) $ (6,662 ) $ (12,162 )

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of share-based compensation arrangements by share-based payment award [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: Year Ended December 31, 2016 2015 2014 Compensation expense, all share-based payment plans $ 2,811 $ 2,327 $ 1,860 Income tax benefit 823 694 549
Schedule of share-based compensation, employee stock purchase plan, activity [Table Text Block]	Purchases under the plan, at 85% of the fair market value of the common shares, have been as follows: Year Ended December 31, 2016 2015 2014 Number of employees participating 1,952 1,750 1,684 Shares purchased during the year 148,631 125,779 115,029 Weighted-average per share purchase price paid $ 28.34 $ 26.22 $ 23.07 Cumulative shares purchased since 1982 9,025,665 8,877,034 8,751,255
Schedule of share-based compensation, stock-settled stock appreciation rights award activity [Table Text Block]	The following table summarizes the SSARs as of December 31, 2016 : Stock-Settled Stock Appreciation Rights Number of Rights Weighted- Average Award Date Value Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Unvested, January 1, 2016 330,707 $ 4.65 Granted 150,100 6.38 Forfeited — — Vested (108,976 ) 4.11 Unvested, December 31, 2016 371,831 $ 5.50 2.8 years $ 1,515 $ 12,605 Employee SSARs 368,832 $ 5.53 2.9 years $ 1,513 $ 12,503 Nonemployee Director SSARs 2,999 $ 2.03 0.4 years $ 2 $ 102
Schedule of share-based compensation, performance-based restricted stock units award activity [Table Text Block]	The following table summarizes PRSUs as of December 31, 2016 : Performance-Based Restricted Stock Units Number of Stock Units Weighted- Average Grant Date Value Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Unvested, January 1, 2016 141,985 $ 23.98 Granted 35,015 31.59 Forfeited — — Vested (24,521 ) 19.63 Unvested, December 31, 2016 152,479 $ 26.43 2.5 years $ 2,119 $ 5,169 Employee PRSUs 133,084 $ 26.09 2.7 years $ 1,843 $ 4,512 Nonemployee Director PRSUs 19,395 $ 28.70 1.7 years $ 276 $ 657
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 assumptions: Year Ended December 31, 2016 2015 2014 Volatility rate 10.6 % 10.9 % 11.2 % Risk-free interest rate 1.8 % 2.1 % 2.6 % Expected dividend yield .7 % .7 % 1.1 % Expected life of awards (years) 9.5 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 year ended December 31, 2016 : Stock Options Number of Options Outstanding Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Outstanding, January 1, 2016 816,744 $ 21.58 Granted 148,000 32.70 Exercised (137,696 ) 12.37 Forfeited (27,400 ) 28.80 Outstanding, December 31, 2016 799,648 $ 24.97 6.8 years $ 1,886 $ 7,141 Exercisable, December 31, 2016 375,448 $ 20.84 5.3 years $ 4,903
Schedule of share-based compensation, shares authorized under stock option plans, by exercise price range [Table Text Block]	Information regarding the stock options outstanding at December 31, 2016 is summarized below: Stock Options Exercise Price Number Outstanding Weighted-Average Remaining Contractual Life Weighted- Average Exercise Price Number Exercisable Weighted- Average Exercise Price Employee options: $ 16.00 88,853 2.8 years $ 16.00 88,853 $ 16.00 16.60 95,095 3.8 years 16.60 95,095 16.60 23.20 181,650 6.5 years 23.20 102,250 23.20 26.40 173,050 7.5 years 26.40 62,950 26.40 30.10 133,500 8.5 years 30.10 26,300 30.10 32.70 127,500 9.5 years 32.70 — 32.70 799,648 6.8 years $ 24.97 375,448 $ 20.84

Defined Benefit Pension Plans (

Defined Benefit Pension Plans (Tables)	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of changes in projected benefit obligations [Table Text Block]	The change in benefit obligations and the fair value of plans assets follows: December 31, 2016 2015 Change in benefit obligation Projected benefit obligation at beginning of year $ 27,228 $ 35,876 Service cost 370 35 Interest cost 1,243 1,486 Actuarial (gains)/losses 1,150 (2,445 ) New longevity assumptions (447 ) (340 ) Amendments 341 — Curtailments — (404 ) Settlements (4,873 ) (6,186 ) Benefits paid (179 ) (794 ) Projected benefit obligation at end of year $ 24,833 $ 27,228 Accumulated benefit obligation at end of year $ 24,833 $ 27,228
Schedule of changes in fair value of plan sssets [Table Text Block]	December 31, 2016 2015 Change in fair value of plan assets Fair value of plan assets at beginning of year $ 15,216 $ 21,567 Actual return on plan assets 400 (135 ) Plan expenses, including PBGC premiums (727 ) (536 ) Employer contributions 1,672 1,300 Settlements (4,873 ) (6,186 ) Benefits paid (179 ) (794 ) Fair value of plan assets at end of year $ 11,509 $ 15,216
Schedule of net funded status [Table Text Block]	December 31, 2016 2015 Funded status of the plans Fair value of plan assets $ 11,509 $ 15,216 Projected benefit obligation 24,833 27,228 Funded status of the plans $ (13,324 ) $ (12,012 )
Schedule of amounts recognized in balance sheet [Table Text Block]	December 31, 2016 2015 Amounts reported in the consolidated balance sheets Current liability $ (83 ) $ (499 ) Noncurrent liability (13,241 ) (11,513 ) Funded status of the plans $ (13,324 ) $ (12,012 )
Schedule of amounts in accumulated other comprehensive income [Table Text Block]	Amounts included in accumulated other comprehensive income (loss), related to our defined benefit pension plans follow: At December 31, 2016 At December 31, 2015 Pretax Net of Tax Pretax Net of Tax Amounts reported in accumulated other comprehensive income Unrecognized net actuarial loss $ 10,675 $ 6,456 $ 11,836 $ 7,150 Unrecognized prior service cost 341 206 — — $ 11,016 $ 6,662 $ 11,836 $ 7,150
Schedule of amounts in accumulated other comprehensive income (loss) to be recognized over next fiscal year [Table Text Block]	The total amortization associated with these amounts that is expected to be recognized in net periodic benefit expense for 2017 follows: Year ending December 31, 2017 Pretax Net of Tax Amortization of Costs Expected to be Recognized Next Year Unrecognized net actuarial loss $ 949 $ 569 Unrecognized prior service cost 64 38 $ 1,013 $ 607
Schedule of accumulated benefit obligations in excess of fair value of plan assets [Table Text Block]	The aggregate projected benefit obligation, accumulated benefit obligation and fair value of plan assets for plans in which the fair value of plan assets is less than either the projected benefit obligation or accumulated benefit obligation follow: December 31, 2016 2015 For pension plans with accumulated benefit obligations in excess of plan assets Projected benefit obligation $ 24,833 $ 27,228 Accumulated benefit obligation 24,833 27,228 Fair value of plan assets 11,509 15,216
Schedule of assumptions used [Table Text Block]	The actuarial assumptions follow. The discount rates were used to measure the year-end benefit obligation and compute pension expense for the subsequent year. December 31, 2016 2015 2014 Actuarial assumptions Discount rate 4.20 % 4.70 % 4.30 % Expected long-term rate of return on plan assets 5.00 7.25 7.50
Components of pension expense (income) [Table Text Block]	Net periodic benefit expense (income) associated with the defined benefit pension plans included the following components: Year Ended December 31, 2016 2015 2014 Components of pension expense (income) Service costs--increase in benefit obligation earned $ 370 $ 35 $ 51 Interest cost on projected benefit obligation 1,243 1,486 1,618 Expected return on plan assets (1,044 ) (1,576 ) (1,993 ) Curtailment loss — 49 — Settlement loss 2,346 2,915 2,065 Amortization of net actuarial loss 951 1,400 708 Amortization of prior service cost — 6 14 Net pension expense of defined benefit pension plans $ 3,866 $ 4,315 $ 2,463
Schedule of allocation of plan assets [Table Text Block]	The fair values of our pension plan assets at December 31, 2016 by asset category, using the three-level hierarchy of fair value inputs, were as follows: Fair Value Measurements at December 31, 2016 Using: Description Total Carrying Value at December 31, 2016 Quoted prices in active markets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Asset Category Money market funds $ 2,882 $ — $ 2,882 $ — U.S. large-cap equities Growth 687 687 — — Value 729 729 — — U.S. small/mid-cap equities Growth 339 339 — — Value 339 339 — — International equities Growth 443 443 — — Value 514 514 — — Fixed income 4,669 4,669 — — Multiclass world-allocation mutual funds 907 907 — — $ 11,509 $ 8,627 $ 2,882 $ — The fair values of our pension plan assets at December 31, 2015 by asset category, using the three-level hierarchy of fair value inputs, were as follows: Fair Value Measurements at December 31, 2015 Using: Description 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) Asset Category Money market funds $ 2,794 $ — $ 2,794 $ — U.S. large-cap equities Growth 1,869 1,869 — — Value 1,492 1,492 — — U.S. small/mid-cap equities Growth 781 781 — — Value 1,003 1,003 — — International equities Growth 1,270 1,270 — — Value 1,183 1,183 — — Fixed income 3,035 3,035 — — Multiclass world-allocation mutual funds 1,789 1,789 — — $ 15,216 $ 12,422 $ 2,794 $ —
Schedule of expected benefit payments [Table Text Block]	The benefits, as of December 31, 2016 , expected to be paid to defined-benefit plan participants in each of the next five years, and in the aggregate for the five years thereafter, follow: Participants Benefits Estimated future payments Year ending December 31, 2017 $ 659 2018 878 2019 981 2020 1,088 2021 1,167 Years 2022 to 2026 6,677
Schedule of multiemployer plans [Table Text Block]	Our participation in the multiemployer defined benefit pension plans is summarized in the table below. The “EIN/Pension Plan Number” column provides the Employer Identification Number (“EIN”) and the three-digit plan number. The most recent Pension Protection Act of 2006 (the “PPA”) zone status is from the Form 5500, “Annual Return/Report of Employee Benefit Plan,” filed by the plan and certified by the plan's actuary. The PPA zone status describes plans that are underfunded. Among other factors, plans in the “critical” red zone are generally less than 65% funded; plans in the “endangered” yellow zone are less than 80% funded; and, plans in the “safe” green zone are at least 80% funded. P. Defined Benefit Pension Plans (continued) Pension Fund EIN/Pension Plan Number Pension Protection Act Zone Status FIP/RP Status Pending Implemented Davey Tree Contributions Surcharge Imposed Expiration Dates of Bargaining Agreement 2016 2015 2016 2015 2014 National Electric Benefit Fund 53-0181657/001 Green Green No $ 712 $ 774 $ 743 No Ranging from June 30, 2017 to December 31, 2018 Eighth District Electrical Pension Fund 84-6100393/001 Green Green No 90 119 105 No December 31, 2017 $ 802 $ 893 $ 848

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of income before income tax, domestic and foreign [Table Text Block]	Income before income taxes was attributable to the following sources: Year Ended December 31, 2016 2015 2014 United States $ 35,867 $ 32,807 $ 30,380 Canada 1,377 2,451 7,920 Total $ 37,244 $ 35,258 $ 38,300
Schedule of components of income tax expense (benefit) [Table Text Block]	The provision for income taxes follows: Year Ended December 31, 2016 2015 2014 Currently payable: Federal $ 12,216 $ 13,337 $ 13,159 State 2,286 2,487 2,524 Canadian 398 611 2,127 Total current 14,900 16,435 17,810 Deferred taxes 60 (2,975 ) (2,679 ) Total taxes on income $ 14,960 $ 13,460 $ 15,131
Schedule of effective income tax rate reconciliation [Table Text Block]	A reconciliation of the expected statutory U.S. federal rate to our actual effective income tax rate follows: Year Ended December 31, 2016 2015 2014 Statutory U.S. federal tax rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal benefit 4.0 3.7 3.9 Effect of Canadian income taxes (.2 ) (.5 ) (1.7 ) Nondeductible expenses 2.2 2.3 1.9 ESOP dividend deduction (.7 ) (.8 ) (.7 ) Uncertain tax adjustments and audit settlement .2 1.5 1.6 Valuation allowance — (2.2 ) — All other, net (.3 ) (.8 ) (.5 ) Effective income tax rate 40.2 % 38.2 % 39.5 %
Deferred tax assets and liabilities, noncurrent [Table Text Block]	Significant components of our noncurrent net deferred tax assets and liabilities at December 31, were as follows: December 31, 2016 2015 Deferred tax assets: Self-insurance accruals $ 21,967 $ 21,136 Accrued compensated absences 3,540 3,189 Accrued expenses and other liabilities 1,394 1,255 Accrued stock compensation 2,502 2,144 Defined benefit pension plans 4,019 3,721 Foreign tax credit carryforward 575 680 Other future deductible amounts, net 4,213 4,354 38,210 36,479 Deferred tax liabilities: Intangibles 297 150 Prepaid expenses 3,510 3,138 Property and equipment 23,274 21,670 27,081 24,958 Net deferred tax assets--noncurrent $ 11,129 $ 11,521
Summary of income tax contingencies [Table Text Block]	The balance of unrecognized benefits and the amount of related interest and penalties at December 31, were as follows: December 31, 2016 2015 Unrecognized tax benefits $ 2,532 $ 2,557 Portion, if recognized, would reduce tax expense and effective tax rate 2,053 1,981 Accrued interest on unrecognized tax benefits 107 115
Schedule of unrecognized tax benefits roll forward [Table Text Block]	The changes in our unrecognized tax benefits are summarized in the table below: Year Ended December 31, 2016 2015 2014 Balance, beginning of year $ 2,557 $ 1,949 $ 1,221 Additions based on tax positions related to the current year 402 642 587 Additions for tax positions of prior years 51 52 234 Reductions for tax positions of prior years (39 ) (63 ) (79 ) Lapses in statutes of limitations (439 ) (23 ) (14 ) Balance, end of year $ 2,532 $ 2,557 $ 1,949

Earnings Per Share Information

Earnings Per Share Information (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of earnings per share calculation [Table Text Block]	Earnings per share is computed as follows: Year Ended December 31, 2016 2015 2014 Income available to common shareholders: Net income $ 22,284 $ 21,798 $ 23,169 Weighted-average shares: Basic: Outstanding 12,689,300 13,029,368 13,337,198 Partially-paid share subscriptions 416,720 436,081 484,025 Basic weighted-average shares 13,106,020 13,465,449 13,821,223 Diluted: Basic from above 13,106,020 13,465,449 13,821,223 Incremental shares from assumed: Exercise of stock subscription purchase rights 71,373 67,714 54,824 Exercise of stock options and awards 446,284 444,127 362,229 Diluted weighted-average shares 13,623,677 13,977,290 14,238,276 Share data: Earnings per share--basic $ 1.70 $ 1.62 $ 1.68 Earnings per share--diluted $ 1.64 $ 1.56 $ 1.63

Operations by Business Segmen46

Operations by Business Segment and Geographic Information Operations by business segment (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Schedule of segment reporting information, by segment [Table Text Block]	Information on reportable segments and reconciliation to the consolidated financial statements follows: Utility Services Residential Commercial Services All Other Reconciling Adjustments Consolidated Fiscal Year 2016 Revenues $ 433,379 $ 410,878 $ 1,421 $ — $ 845,678 Income (loss) from operations 19,256 36,640 (4,318 ) (6,207 ) (a) 45,371 Interest expense (4,393 ) (4,393 ) Interest income 255 255 Other income (expense), net (3,989 ) (3,989 ) Income before income taxes $ 37,244 Depreciation $ 26,855 $ 17,198 $ — $ 3,231 (b) $ 47,284 Amortization 135 2,136 — 35 2,306 Capital expenditures 28,660 21,819 — 6,167 56,646 Segment assets, total 171,220 166,858 — 85,861 (c) 423,939 Fiscal Year 2015 Revenues $ 433,117 $ 386,327 $ 2,460 $ — $ 821,904 Income (loss) from operations 24,273 35,271 (5,368 ) (10,068 ) (a) 44,108 Interest expense (3,355 ) (3,355 ) Interest income 249 249 Other income (expense), net (5,744 ) (5,744 ) Income before income taxes $ 35,258 Depreciation $ 25,466 $ 15,592 $ — $ 3,619 (b) $ 44,677 Amortization 144 2,062 — 8 2,214 Capital expenditures 26,853 22,853 — 6,341 56,047 Segment assets, total 145,306 162,679 — 85,601 (c) 393,586 Fiscal Year 2014 Revenues $ 404,519 $ 386,274 $ (882 ) $ — $ 789,911 Income (loss) from operations 21,382 37,232 (6,037 ) (8,574 ) (a) 44,003 Interest expense (2,948 ) (2,948 ) Interest income 295 295 Other income (expense), net (3,050 ) (3,050 ) Income before income taxes $ 38,300 Depreciation $ 23,225 $ 14,544 $ — $ 3,201 (b) $ 40,970 Amortization 174 1,896 — — 2,070 Capital expenditures 25,994 17,490 — 12,247 55,731 Segment assets, total 150,002 144,413 — 86,589 (c) 381,004
Schedule of revenue from external customers attributed to foreign countries by geographic area [Table Text Block]	Geographic Information -- The following presents revenues and long-lived assets by geographic territory: Year Ended December 31, 2016 2015 2014 Revenues United States $ 775,870 $ 749,896 $ 706,145 Canada 69,808 72,008 83,766 $ 845,678 $ 821,904 $ 789,911 December 31, 2016 2015 2014 Long-lived assets, net United States $ 224,727 $ 213,323 $ 196,116 Canada 20,439 19,329 17,692 $ 245,166 $ 232,652 $ 213,808

Fair Value Measurements and F47

Fair Value Measurements and Financial Instruments Fair Value Measurements and Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Fair value, assets measured on recurring basis [Table Text Block]	Our assets and liabilities measured at fair value on a recurring basis at December 31, 2016 and December 31, 2015 , were as follows: Fair Value Measurements at December 31, 2016 Using: Total Carrying Value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description December 31, 2016 (Level 1) (Level 2) (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,492 $ 15,492 $ — $ — Defined benefit pension plan assets 11,509 8,627 2,882 — Liabilities: Deferred compensation $ 1,837 $ — $ 1,837 $ — Fair Value Measurements at December 31, 2015 Using: Total Carrying Value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description December 31, 2015 (Level 1) (Level 2) (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 17,167 $ 17,167 $ — $ — Defined benefit pension plan assets 15,216 12,422 2,794 — Liabilities: Deferred compensation $ 1,574 $ — $ 1,574 $ —
Fair value, by balance sheet grouping [Table Text Block]	Financial instruments classified as noncurrent liabilities and their carrying values and fair values were as follows: December 31, 2016 December 31, 2015 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 67,000 $ 67,000 $ 54,500 $ 54,500 Senior unsecured notes 18,000 18,509 24,000 24,837 Term loans, noncurrent 7,623 9,854 6,604 7,008 Total $ 92,623 $ 95,363 $ 85,104 $ 86,345

Quarterly Results of Operatio48

Quarterly Results of Operations Quarterly Results of Operations (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of quarterly financial information [Table Text Block]	The following is a summary of the results of operations for each quarter of 2016 and 2015 . Fiscal 2016, Three Months Ended Apr 2 July 2 Oct 1 Dec 31 Revenues $ 180,833 $ 224,763 $ 223,719 $ 216,363 Gross profit (revenues less costs and expenses, operating) 57,660 87,631 81,386 77,515 Income (loss) from operations (5,120 ) 24,286 15,042 11,163 Net income (loss) (4,188 ) 13,309 8,141 5,022 Net income (loss) per share -- Basic $ (.33 ) $ 1.03 $ .63 $ .37 Net income (loss) per share -- Diluted $ (.33 ) $ 1.00 $ .61 $ .36 ESOT valuation per share $ 32.70 $ 32.70 $ 33.90 $ 35.20 Fiscal 2015, Three Months Ended Apr 4 Jul 4 Oct 3 Dec 31 Revenues $ 174,292 $ 224,773 $ 224,981 $ 197,858 Gross profit (revenues less costs and expenses, operating) 54,434 87,432 81,808 69,331 Income (loss) from operations (3,985 ) 27,796 16,177 4,120 Net income (loss) (3,528 ) 15,932 8,174 1,220 Net income (loss) per share -- Basic $ (.27 ) $ 1.21 $ .58 $ .10 Net income (loss) per share -- Diluted $ (.27 ) $ 1.17 $ .55 $ .11 ESOT valuation per share $ 30.10 $ 30.10 $ 31.50 $ 32.70 Fourth quarters 2016 and 2015 include a decrease in casualty insurance expense that had the effect of increasing the fourth quarter gross profit for 2016 and 2015 by approximately $2,810 and $2,589, respectively.

Our Business Reportable segment

Our Business Reportable segments (Details)	12 Months Ended
	Dec. 31, 2016
Number of reportable segments	2

Summary of Significant Accoun50

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, plant and equipment [Line Items]
Goodwill, impairment loss	$ 0	$ 0	$ 0
Minimum [Member]
Property, plant and equipment [Line Items]
Intangible assets, estimated useful life	1 year
Maximum [Member]
Property, plant and equipment [Line Items]
Intangible assets, estimated useful life	10 years
Land improvements [Member] | Minimum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives	P5Y
Land improvements [Member] | Maximum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives	P20Y
Buildings [Member] | Minimum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives	P5Y
Buildings [Member] | Maximum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives	P30Y
Equipment [Member] | Minimum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives	P3Y
Equipment [Member] | Maximum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives	P10Y
Leasehold improvements [Member] | Minimum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives	P5Y
Leasehold improvements [Member] | Maximum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives	P20Y

Summary of Significant Accoun51

Summary of Significant Accounting Policies Concentration of Risk (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Risks and uncertainties [Abstract]
Concentration risk, percentage	12.00%	11.00%	8.00%

Recent Accounting Guidance Rece

Recent Accounting Guidance Recent accounting guidance (Details) $ in Thousands	Dec. 31, 2015USD ($)
Accounting Standards Update 2015-03 [Member]
Reduction of other noncurrent assets and long-term debt	$ 471

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Mar. 13, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business acquisition [Line Items]
Investments in businesses		$ 4,888	$ 4,149	$ 12,853
Liabilities assumed		216	0	1,078
Debt issued		875	1,500	2,080
Goodwill acquired during period		817	1,410	4,624
Goodwill acquired during period, tax deductible amount		$ 817	$ 1,410	$ 4,624
Subsequent event [Member]
Business acquisition [Line Items]
Investments in businesses	$ 975
Liabilities assumed	0
Debt issued	$ 375

Accounts Receivable, Net and 54

Accounts Receivable, Net and Supplemental Balance Sheet Information Accounts Receivable, Net and Supplemental Balance Sheet Information(Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accounts receivable, net
Accounts receivable	$ 128,202	$ 104,567
Receivables under contractual arrangements	21,541	19,142
Accounts receivable, gross, current	149,743	123,709
Less allowances for doubtful accounts	3,609	3,708
Accounts receivable, net	146,134	120,001
Other current assets
Refundable income taxes	548	2,952
Other	1,315	918
Other current assets, total	1,863	3,870
Other assets, noncurrent
Assets invested for self-insurance	15,492	17,167
Investment--cost-method affiliate	1,168	1,172
Deferred income taxes	11,129	11,521
Other	3,565	2,089
Other assets, noncurrent, total	31,354	31,949
Accrued expenses
Employee compensation	18,438	18,176
Accrued compensated absences	9,215	8,607
Self-insured medical claims	2,961	2,347
Customer advances, deposits	2,997	2,564
Income taxes payable	953	0
Taxes, other than income	2,166	3,517
Other	929	935
Accrued expenses, total	37,659	36,146
Other liabilities, noncurrent
Pension and retirement plans	15,982	14,296
Other	4,837	3,382
Other liabilities, noncurrent, total	$ 20,819	$ 17,678

Supplemental Operating Inform55

Supplemental Operating Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Nonoperating Income (Expense) [Abstract]
Other nonoperating expense, net	$ (3,989)	$ (5,744)	$ (3,050)
Foreign currency gains (losses)	$ 113	$ (854)	$ (235)

Supplemental Cash Flow Inform56

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Supplemental cash flow information
Interest paid	$ 4,329	$ 3,386	$ 2,948
Income taxes paid, net	10,578	16,679	13,577
Noncash transactions
Debt issued for purchases of businesses	(875)	(1,500)	(2,080)
Detail of acquisitions:
Receivables	0	0	1,852
Operating supplies	157	0	61
Prepaid expense	55	0	213
Equipment	2,485	1,264	1,726
Deposits and other	0	11	558
Intangibles	2,191	2,874	8,443
Liabilities assumed	216	0	1,078
Cash paid	$ 3,797	$ 2,649	$ 9,695

Identified Intangible Assets 57

Identified Intangible Assets and Goodwill, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Acquired finite-lived intangible assets [line Items]
Finite-lived intangible assets, gross	$ 30,488	$ 29,118
Accumulated amortization	26,417	24,311
Identified intangibles, net	4,071	4,807
Goodwill	30,305	29,474
Identified intangible assets and goodwill, net	$ 34,376	34,281
Customer lists/relationships
Acquired finite-lived intangible assets [line Items]
Finite-lived intangible assets, remaining amortization period	2 years 7 months 6 days
Finite-lived intangible assets, gross	$ 17,822	16,805
Accumulated amortization	$ 15,171	13,764
Employment-related
Acquired finite-lived intangible assets [line Items]
Finite-lived intangible assets, remaining amortization period	2 years 7 months 6 days
Finite-lived intangible assets, gross	$ 7,032	6,811
Accumulated amortization	$ 6,386	6,008
Tradenames
Acquired finite-lived intangible assets [line Items]
Finite-lived intangible assets, remaining amortization period	2 years 7 months 6 days
Finite-lived intangible assets, gross	$ 5,634	5,502
Accumulated amortization	$ 4,860	$ 4,539

Identified Intangible Assets 58

Identified Intangible Assets and Goodwill, Net Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Roll Forward]
Goodwill, balance at January 1, 2016	$ 29,474
Goodwill, acquisitions	817	$ 1,410	$ 4,624
Goodwill, translation and other adjustments	14
Goodwill, balance at December 31, 2016	30,305	29,474
Utility
Goodwill [Roll Forward]
Goodwill, balance at January 1, 2016	3,424
Goodwill, acquisitions	0
Goodwill, translation and other adjustments	0
Goodwill, balance at December 31, 2016	3,424	3,424
Residential and Commercial
Goodwill [Roll Forward]
Goodwill, balance at January 1, 2016	26,050
Goodwill, acquisitions	817
Goodwill, translation and other adjustments	14
Goodwill, balance at December 31, 2016	$ 26,881	$ 26,050

Identified Intangible Assets 59

Identified Intangible Assets and Goodwill, Net (Future Amortization of Intangibles) (Details) $ in Thousands	Dec. 31, 2016USD ($)
Finite-lived intangible assets, net, amortization expense, fiscal year maturity [Abstract]
Year ending December 31, 2017	$ 1,705
2,018	885
2,019	664
2,020	512
2,021	$ 232

Short and Long-Term Debt and 60

Short and Long-Term Debt and Commitments Related to Letters of Credit Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Jul. 22, 2010
Debt instrument [Line Items]
Revolving credit facility, noncurrent	$ 67,000	$ 54,500
Senior unsecured notes	24,000	30,000	$ 30,000
Term loans	16,151	16,105
Long-term debt	107,151	100,605
Less debt issuance costs	333	471
Less current portion	16,701	15,501
Long-term debt, excluding current maturities	90,117	84,633
Swing-line borrowings [Member]
Debt instrument [Line Items]
Revolving credit facility, noncurrent	10,000	2,500
LIBOR borrowings [Member]
Debt instrument [Line Items]
Revolving credit facility, noncurrent	$ 57,000	$ 52,000

Short and Long-Term Debt and 61

Short and Long-Term Debt and Commitments Related to Letters of Credit Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Jul. 22, 2010USD ($)
Debt instrument [Line Items]
Senior unsecured notes, interest rate	5.09%
Revolving credit facility, current borrowing capacity	$ 175,000
Revolving credit facility, noncurrent	67,000	$ 54,500
Swing line commitment	15,000
Revolving credit facility, maximum borrowing capacity	210,000
Senior unsecured notes	$ 24,000	30,000	$ 30,000
Number of principal payments	5
Anniversary when principal payments begin	6
Unused commitments under credit facility	$ 103,929
Committed under credit facility	7,110
Revolving credit facility borrowings	$ 67,000	$ 54,500
Long-term debt, weighted average interest rate	3.56%	3.55%
Long-term debt, fiscal year maturity [Abstract]
2,017	$ 16,701
2,018	73,829
2,019	6,160
2,020	6,169
2,021	$ 4,292
Minimum [Member]
Debt instrument [Line Items]
Line of credit facility, commitment fee percentage	0.10%
Maximum [Member]
Debt instrument [Line Items]
Line of credit facility, commitment fee percentage	0.25%
Line of credit [Member]
Debt instrument [Line Items]
Revolving credit facility, noncurrent	$ 71,071
Revolving credit facility borrowings	71,071
Letter of credit [Member]
Debt instrument [Line Items]
Letters of credit outstanding	$ 64,225	$ 59,350
Base rate [Member] | Line of credit [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	0.50%
London Interbank Offered Rate (LIBOR) [Member] | Line of credit [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	1.50%
London Interbank Offered Rate (LIBOR) [Member] | Line of credit [Member] | Minimum [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	0.75%
London Interbank Offered Rate (LIBOR) [Member] | Line of credit [Member] | Maximum [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	1.50%
Revolving credit facility [Member] | Letter of credit [Member]
Debt instrument [Line Items]
Letters of credit outstanding	$ 4,071	57,347
Accounts receivable securitization [Member]
Debt instrument [Line Items]
Senior unsecured notes, interest rate	0.90%
Long-term debt, fiscal year maturity [Abstract]
Unused commitment fee threshold percent	0.50
Debt instrument variable rate base rate calculation, default rate	2.00%
Accounts receivable securitization [Member] | Letter of credit [Member]
Debt instrument [Line Items]
Letters of credit outstanding	$ 58,150
Long-term debt, fiscal year maturity [Abstract]
Debt Instrument, Term	1 year
Accounts receivable securitization [Member] | Letter of credit [Member] | Minimum [Member]
Long-term debt, fiscal year maturity [Abstract]
Letter of credit, unused capacity, commitment fee percentage	0.0035
Accounts receivable securitization [Member] | Letter of credit [Member] | Maximum [Member]
Long-term debt, fiscal year maturity [Abstract]
Letter of credit, unused capacity, commitment fee percentage	0.0045
Accounts receivable securitization [Member] | Base rate, federal funds [Member]
Long-term debt, fiscal year maturity [Abstract]
Debt instrument, variable rate, base rate calculation	0.50%
Line of credit [Member] | Letter of credit [Member]
Debt instrument [Line Items]
Letters of credit outstanding	$ 2,004	$ 2,003
Line of credit [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	1.50%
Letter of credit [Member]
Debt instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	$ 100,000

Self-Insurance Accruals (Detail

Self-Insurance Accruals (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Self-Insurance Accruals [Abstract]
Workers' compensation			$ 38,811	$ 35,304
Present value discount			2,236	1,937
Workers' compensation, net of discount			36,575	33,367
Vehicle liability			4,763	5,880
General liability			21,500	21,092
Total	$ 60,339	$ 58,893	62,838	60,339
Less current portion			23,092	22,553
Noncurrent portion			$ 39,746	$ 37,786
Loss contingency accrual [Roll Forward]
Balance, beginning of year	60,339	58,893
Provision for claims	33,404	33,499
Payment of claims	30,905	32,053
Balance, end of year	$ 62,838	$ 60,339
Workers' compensation discount rate	2.20%	2.20%

Lease Obligations (Details)

Lease Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Capital leased assets [Line Items]
Assets acquired under captial lease, net	$ 2,368	$ 0
Operating leases, maximum lease terms	5 years
Capital leases, future minimum payments due, fiscal year maturity [Abstract]
Year ending December 31, 2017	$ 171
2,018	271
2,019	756
2,020	632
2,021	515
2022 and after	0
Total minimum lease payments	2,345
Amounts representing interest	2
Present value of net minimum lease payments	2,343
Less current portion	170	0
Long-term capital lease obligations, December 31, 2016	2,173	0
Operating leases, future minimum payments due, fiscal year maturity [Abstract]
Year ending December 31, 2017	6,369
2,018	4,559
2,019	3,380
2,020	2,398
2,021	1,164
2022 and after	1,266
Total minimum lease payments	19,136
Operating leases, rent expense	7,536	7,398	$ 6,554
Equipment [Member]
Capital leased assets [Line Items]
Equipment	2,528	0
Less accumulated amortization	$ 160	$ 0

Common Shares and Preferred S64

Common Shares and Preferred Shares Common shares outstanding (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Stock subscription offering, number of shares subscribed	637,714
Preferred shares
Preferred stock, shares authorized	4,000,000
Preferred stock, par value	$ 0
Preferred stock, shares issued	0
Common stock, number of shares, par value and other disclosures [Abstract]
Common stock, shares authorized	48,000,000	48,000,000
Common stock, par value	$ 1	$ 1
Common stock, shares issued	21,456,880	21,456,880	21,456,880
Treasury stock, shares	8,995,310	8,713,566	8,291,947
Common shares, direct sales	12,121
Common shares, value, direct sales	$ 397
Stock issued during period, shares, employee benefit plan	44,986
Stock issued during period, value, employee retirement plan	$ 1,488
Common shares, employer matching contribution, shares	103,154
Employee retirement plan, employer match	$ 3,373
Defined contribution plan, cost recognized	$ 3,661	$ 3,373	$ 3,055
Stock issued during period, shares, employee stock purchase plan	148,631	125,779	115,029
Increase (decrease) in stockholders' equity [Roll Forward]
Shares outstanding, beginning of year	12,743,314	13,164,933
Shares purchased	(746,041)	(823,827)
Shares sold	308,892	287,875
Stock subscription offering, employee cash purchases	24,365	43,071
Options exercised	131,040	71,262
Increase/(decrease) in shares outstanding	(281,744)	(421,619)
Shares outstanding, end of year	12,461,570	12,743,314	13,164,933
Per share amounts and common shares outstanding [Abstract]
Share-based compensation arrangement by share-based payment award, options, exercisable, number	375,448
Stock subscription offering, number of partially-paid subscriptions	416,720
Stock subscription offering, number of rights outstanding	169,191
Treasury stock [Member]
Common stock, number of shares, par value and other disclosures [Abstract]
Shares purchased, value	$ 25,290	$ 25,395	$ 19,598
Increase (decrease) in stockholders' equity [Roll Forward]
Shares purchased	(746,000)	(824,000)	(727,000)
Shares sold	309,000	288,000	287,000

Common Shares and Preferred S65

Common Shares and Preferred Shares Stock subscription (Details)	12 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares
Equity [Abstract]
Stock subscription offering, number of rights outstanding	169,191
Stock subscription offering [Abstract]
Stock subscription offering, subscription price | $ / shares	$ 19.70
Stock subscription offering, number of shares subscribed	637,714
stock subscription offering, value of shares subscribed | $	$ 12,563,000
Stock subscription offering, minimum financed amount | $	$ 5,000
Stock subscription offering, down payment	10.00%
Stock subscription offering, term	7 years
Stock subscription offering interest rate	2.00%
Stock subscription offering, minimum amount to receive right | $	$ 5,000
stock subscription offering, number of shares purchased to receive one right	3
Stock subscription offering, number of rights issued	211,800
Stock subscription offering, portion exercisable per year	14.29%
Stock subscription offering, right expiration term	7 years

Accumulated Other Comprehensi66

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Increase (decrease) in accumulated other comprehensive income (loss) [Roll Forward]
Balance at the beginning of the year	$ (13,394)	$ (11,523)	$ (4,393)
Unrealized gains (losses)	744	(5,093)	(2,798)
Amounts reclassified from accumulated other comprehensive income (loss)	2,844	4,774	2,786
Tax effect	(1,137)	(1,878)	(1,095)
Unrecognized amounts from defined benefit pension plans	(2,032)	538	(9,923)
Tax effect	813	(212)	3,900
Net of tax amount	1,232	(1,871)	(7,130)
Balance at the end of the year	(12,162)	(13,394)	(11,523)
Foreign Currency Translation Adjustments
Increase (decrease) in accumulated other comprehensive income (loss) [Roll Forward]
Balance at the beginning of the year	(6,244)	(1,151)	1,647
Unrealized gains (losses)	744	(5,093)	(2,798)
Amounts reclassified from accumulated other comprehensive income (loss)	0	0	0
Tax effect	0	0	0
Unrecognized amounts from defined benefit pension plans	0	0	0
Tax effect	0	0	0
Net of tax amount	744	(5,093)	(2,798)
Balance at the end of the year	(5,500)	(6,244)	(1,151)
Defined Benefit Pension Plans
Increase (decrease) in accumulated other comprehensive income (loss) [Roll Forward]
Balance at the beginning of the year	(7,150)	(10,372)	(6,040)
Unrealized gains (losses)	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	2,844	4,774	2,786
Tax effect	(1,137)	(1,878)	(1,095)
Unrecognized amounts from defined benefit pension plans	(2,032)	538	(9,923)
Tax effect	813	(212)	3,900
Net of tax amount	488	3,222	(4,332)
Balance at the end of the year	$ (6,662)	$ (7,150)	$ (10,372)

The Davey 401KSOP and Employe67

The Davey 401KSOP and Employee Stock Ownership Plan (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Employee stock ownership plan (ESOP), initial shares in ESOP | shares	120,000
Employee stock ownership plan (ESOP), shares adjusted for stock splits | shares	11,520,000
Employee stock ownership plan (ESOP), initial value in ESOP | $	$ 2,700
Defined contribution plan, eligible age	21
Defined contribution plan, service requirement for eligibility	1 year
Employee retirement plan, employer match | $	$ 3,661	$ 3,373	$ 3,055
First 1% [Member]
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent	100.00%
1% to 4% [Member]
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent	50.00%
Minimum [Member] | 1% to 4% [Member]
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent	1.00%
Maximum [Member] | First 1% [Member]
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent	1.00%
Maximum [Member] | 1% to 4% [Member]
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent	4.00%

Stock-Based Compensation Employ

Stock-Based Compensation Employee stock purchase plan (Details)	12 Months Ended
	Dec. 31, 2016$ / sharesshares	Dec. 31, 2015$ / sharesshares	Dec. 31, 2014$ / sharesshares
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Number of employees participating	1,952	1,750	1,684
Shares purchased during the year	148,631	125,779	115,029
Weighted-average per share purchase price paid | $ / shares	$ 28.34	$ 26.22	$ 23.07
Cumulative shares purchased since 1982	9,025,665	8,877,034	8,751,255

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Annual percentage of outstanding shares available for grant, maximum	5.00%
Cumulative percentage of outstanding shares available for grant in a year, maximum	10.00%
Salaries, Wages and Officers' Compensation [Abstract]
Compensation expense, stock-based compensation | $	$ 2,811	$ 2,327	$ 1,860
Income tax benefit | $	$ 823	$ 694	$ 549
Employee Stock Purchase Plan [Abstract]
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%
Number of employees participating	1,952	1,750	1,684
Shares purchased during the year | shares	148,631	125,779	115,029
Cumulative shares purchased since 1982 | shares	9,025,665	8,877,034	8,751,255
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Volatility rate	10.60%	10.90%	11.20%
Risk-free interest rate	1.80%	2.10%	2.60%
Expected dividend yield	0.70%	0.70%	1.10%
Expected life of awards (years)	9 years 6 months	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 | shares	816,744
Granted | shares	148,000
Exercised | shares	(137,696)
Forfeited | shares	27,400
Outstanding, ending balance | shares	799,648	816,744
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Exercisable, ending balance | shares	375,448
Outstanding, weighted average exercise price, ending balance	$ 24.97	$ 21.58
Granted, weighted average exercise price	32.70
Exercised, weighted average exercise price	12.37
Forfeited, weighted average exercise price	28.80
Exercisable, weighted average exercise price	$ 20.84
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | $	$ 1,886
Exercisable, weighted average remaining contractual life (years)	5 years 3 months 18 days
Outstanding, aggregate intrinsic value | $	$ 7,141
Exercisable, aggregate intrinisic value | $	4,903
Excess tax benefits | $	1,113	$ 352	$ 354
Employee stock option [Member]
Salaries, Wages and Officers' Compensation [Abstract]
Compensation expense, stock-based compensation | $	$ 727	569	463
Employee stock option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average remaining contractual life (years)	6 years 9 months 18 days
Number outstanding | shares	799,648
Outstanding options, weighted average exercise price	$ 24.97
Number exercisable | shares	375,448
Exercisable options, weighted average exercise price	$ 20.84
Employee stock option [Member] | $16.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	16
Upper range limit	$ 16
Number outstanding | shares	88,853
Weighted average remaining contractual life (years)	2 years 9 months 18 days
Outstanding options, weighted average exercise price	$ 16
Number exercisable | shares	88,853
Exercisable options, weighted average exercise price	$ 16
Employee stock option [Member] | Exercise Price Range, Range 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	16.60
Upper range limit	$ 16.60
Number outstanding | shares	95,095
Weighted average remaining contractual life (years)	3 years 9 months 18 days
Outstanding options, weighted average exercise price	$ 16.60
Number exercisable | shares	95,095
Exercisable options, weighted average exercise price	$ 16.60
Employee stock option [Member] | Exercise Price Range, Range 3 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	23.20
Upper range limit	$ 23.20
Number outstanding | shares	181,650
Weighted average remaining contractual life (years)	6 years 6 months
Outstanding options, weighted average exercise price	$ 23.20
Number exercisable | shares	102,250
Exercisable options, weighted average exercise price	$ 23.20
Employee stock option [Member] | Exercise Price Range, Range 4 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	26.40
Upper range limit	$ 26.40
Number outstanding | shares	173,050
Weighted average remaining contractual life (years)	7 years 6 months
Outstanding options, weighted average exercise price	$ 26.40
Number exercisable | shares	62,950
Exercisable options, weighted average exercise price	$ 26.40
Employee stock option [Member] | Exercise Price Range, Range 5 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	30.10
Upper range limit	$ 30.10
Number outstanding | shares	133,500
Weighted average remaining contractual life (years)	8 years 6 months
Outstanding options, weighted average exercise price	$ 30.10
Number exercisable | shares	26,300
Exercisable options, weighted average exercise price	$ 30.10
Employee stock option [Member] | Exercise Price Range, Range 6 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	32.70
Upper range limit	$ 32.70
Number outstanding | shares	127,500
Weighted average remaining contractual life (years)	9 years 6 months
Outstanding options, weighted average exercise price	$ 32.70
Number exercisable | shares	0
Exercisable options, weighted average exercise price	$ 32.70
Stock Appreciation Rights (SARs) [Member]
Salaries, Wages and Officers' Compensation [Abstract]
Compensation expense, stock-based compensation | $	$ 591	$ 489	384
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Vesting period	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested, beginning balance | shares	330,707
Granted | shares	150,100
Forfeited | shares	0
Vested | shares	(108,976)
Unvested, ending balance | shares	371,831	330,707
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	4.11
Unvested, weighted average award date value, ending balance	$ 5.50	$ 4.65
Weighted average remaining contractual life (years)	2 years 9 months 18 days
Unrecognized compensation cost | $	$ 1,515
Aggregate intrinsic value, unvested | $	$ 12,605
Employee SSARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested, ending balance | shares	368,832
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	$ 5.53
Weighted average remaining contractual life (years)	2 years 10 months 24 days
Unrecognized compensation cost | $	$ 1,513
Aggregate intrinsic value, unvested | $	12,503
Equity Option [Member]
Salaries, Wages and Officers' Compensation [Abstract]
Compensation expense, stock-based compensation | $	$ 596	$ 494	398
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Vesting period	10 years
Restricted Stock Units (RSUs) [Member]
Salaries, Wages and Officers' Compensation [Abstract]
Compensation expense, stock-based compensation | $	$ 897	$ 775	$ 615
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested, beginning balance | shares	141,985
Granted | shares	35,015
Forfeited | shares	0
Vested | shares	(24,521)
Unvested, ending balance | shares	152,479	141,985
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	19.63
Unvested, weighted average award date value, ending balance	$ 26.43	$ 23.98
Weighted average remaining contractual life (years)	2 years 6 months
Unrecognized compensation cost | $	$ 2,119
Aggregate intrinsic value, unvested | $	$ 5,169
Nonemployee Director SSARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested, ending balance | shares	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
Weighted average remaining contractual life (years)	4 months 24 days
Unrecognized compensation cost | $	$ 2
Aggregate intrinsic value, unvested | $	$ 102
Employee PRSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested, ending balance | shares	133,084
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	$ 26.09
Weighted average remaining contractual life (years)	2 years 8 months 12 days
Unrecognized compensation cost | $	$ 1,843
Aggregate intrinsic value, unvested | $	$ 4,512
Nonemployee Director PRSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested, ending balance | shares	19,395
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	$ 28.70
Weighted average remaining contractual life (years)	1 year 8 months 12 days
Unrecognized compensation cost | $	$ 276
Aggregate intrinsic value, unvested | $	$ 657

Defined Benefit Pension Plans C

Defined Benefit Pension Plans Change in benefit obligation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined benefit plan, change in benefit obligation [Roll Forward]
Projected benefit obligation at beginning of year	$ 27,228	$ 35,876
Service cost	370	35	$ 51
Interest cost	1,243	1,486	1,618
Actuarial (gains)/losses	1,150	(2,445)
New longevity assumptions	(447)	(340)
Amendments	341	0
Curtailments	0	(404)
Settlements	(4,873)	(6,186)
Benefits paid	(179)	(794)
Projected benefit obligation at end of year	24,833	27,228	$ 35,876
Accumulated benefit obligation at end of year	$ 24,833	$ 27,228

Defined Benefit Pension Plans71

Defined Benefit Pension Plans Change in fair value of plan assets (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Defined benefit plan, change in fair value of plan assets [Roll Forward]
Fair value of plan assets at beginning of year	$ 15,216	$ 21,567
Actual return on plan assets	400	(135)
Plan expenses, including PBGC premiums	(727)	(536)
Employer contributions	1,672	1,300
Settlements	4,873	6,186
Benefits paid	(179)	(794)
Fair value of plan assets at end of year	$ 11,509	$ 15,216
Plan for bargaining employees not covered by union pension plans [Member]
Defined benefit plan disclosure [Line Items]
Defined contribution plan, number of employees settled	94
Defined benefit plan, change in fair value of plan assets [Roll Forward]
Employer contributions	$ 522
Settlements	$ 453
Employee retirement plan [Member]
Defined benefit plan disclosure [Line Items]
Defined contribution plan, number of employees settled	224

Defined Benefit Pension Plans F

Defined Benefit Pension Plans Funded status of the plans (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	$ 11,509	$ 15,216	$ 21,567
Projected benefit obligation	24,833	27,228	$ 35,876
Funded status of the plans	$ (13,324)	$ (12,012)

Defined Benefit Pension Plans A

Defined Benefit Pension Plans Amounts reported in the consolidated balance sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Defined benefit plan disclosure [Line Items]
Current liability	$ (83)	$ (499)
Noncurrent liability	(13,241)	(11,513)
Funded status of the plans	$ (13,324)	$ (12,012)

Defined Benefit Pension Plans74

Defined Benefit Pension Plans Amounts reported in accumulated other comprehensive income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Amounts reported in accumulated other comprehensive income
Unrecognized net actuarial loss, pretax	$ 10,675	$ 11,836
Unrecognized net actuarial loss, net of tax	6,456	7,150
Unrecognized prior service cost, pretax	341	0
Unrecognized prior service cost, net of tax	206	0
Amounts reported in accumulated other comprehensive income, pretax	11,016	11,836
Amounts reported in accumulated other comprehensive income, net of tax	6,662	7,150
Amortization of Costs Expected to be Recognized Next Year
Unrecognized net actuarial loss, pretax	949
Unrecognized net actuarial loss, net of tax	569
Unrecognized prior service cost, pretax	64
Unrecognized prior service cost, net of tax	38
Amortization of costs expected to be recognized next year, pretax	1,013
Amortization of costs expected to be recognized next year, net of tax	607
For pension plans with accumulated benefit obligations in excess of plan assets
Projected benefit obligation	24,833	27,228	$ 35,876
Accumulated benefit obligation	24,833	27,228
Fair value of plan assets	$ 11,509	$ 15,216	$ 21,567

Defined Benefit Pension Plans75

Defined Benefit Pension Plans Actuarial Assumptions (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined benefit plan disclosure [Line Items]
Discount rate	4.20%	4.70%	4.30%
Expected long-term rate of return on plan assets	5.00%	7.25%	7.50%
Equity securities [Member]
Defined benefit plan disclosure [Line Items]
Defined benefit plan, target plan asset allocations range minimum	20.00%
Defined benefit plan, target plan asset allocations range maximum	40.00%
Fixed income and cash [Member]
Defined benefit plan disclosure [Line Items]
Defined benefit plan, target plan asset allocations range minimum	50.00%
Defined benefit plan, target plan asset allocations range maximum	70.00%
Alternative investments [Member]
Defined benefit plan disclosure [Line Items]
Defined benefit plan, target plan asset allocations range minimum	0.00%
Defined benefit plan, target plan asset allocations range maximum	15.00%
Minimum [Member]
Defined benefit plan disclosure [Line Items]
Defined benefit plan, risk management practices, investment evaluation period	3 years
Maximum [Member]
Defined benefit plan disclosure [Line Items]
Defined benefit plan, risk management practices, investment evaluation period	5 years

Defined Benefit Pension Plans76

Defined Benefit Pension Plans Components of Pension Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service costs--increase in benefit obligation earned	$ 370	$ 35	$ 51
Interest cost on projected benefit obligation	1,243	1,486	1,618
Expected return on plan assets	(1,044)	(1,576)	(1,993)
Curtailment loss	0	49	0
Settlement loss	2,346	2,915	2,065
Amortization of net actuarial loss	951	1,400	708
Amortization of prior service cost	0	6	14
Net pension expense of defined benefit pension plans	$ 3,866	$ 4,315	$ 2,463

Defined Benefit Pension Plans77

Defined Benefit Pension Plans Fair Value of Plan Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined benefit plan disclosure [Line Items]
Total carrying value	$ 11,509	$ 15,216
Fair value of plan assets	11,509	15,216	$ 21,567
Quoted prices in active markets, (level 1) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	8,627	12,422
Significant other observable inputs, (level 2) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	2,882	2,794
Significant unobservable inputs, (level 3) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
Money market funds
Defined benefit plan disclosure [Line Items]
Total carrying value	2,882	2,794
Money market funds | Quoted prices in active markets, (level 1) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
Money market funds | Significant other observable inputs, (level 2) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	2,882	2,794
Money market funds | Significant unobservable inputs, (level 3) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
U.S. large-cap equities, growth [Member]
Defined benefit plan disclosure [Line Items]
Total carrying value	687	1,869
U.S. large-cap equities, growth [Member] | Quoted prices in active markets, (level 1) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	687	1,869
U.S. large-cap equities, growth [Member] | Significant other observable inputs, (level 2) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
U.S. large-cap equities, growth [Member] | Significant unobservable inputs, (level 3) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
U.S. large-cap equities, value [Member]
Defined benefit plan disclosure [Line Items]
Total carrying value	729	1,492
U.S. large-cap equities, value [Member] | Quoted prices in active markets, (level 1) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	729	1,492
U.S. large-cap equities, value [Member] | Significant other observable inputs, (level 2) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
U.S. large-cap equities, value [Member] | Significant unobservable inputs, (level 3) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
U.S. small/mid-cap equities, growth [Member]
Defined benefit plan disclosure [Line Items]
Total carrying value	339	781
U.S. small/mid-cap equities, growth [Member] | Quoted prices in active markets, (level 1) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	339	781
U.S. small/mid-cap equities, growth [Member] | Significant other observable inputs, (level 2) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
U.S. small/mid-cap equities, growth [Member] | Significant unobservable inputs, (level 3) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
U.S. small/mid-cap equities, value [Member]
Defined benefit plan disclosure [Line Items]
Total carrying value	339	1,003
U.S. small/mid-cap equities, value [Member] | Quoted prices in active markets, (level 1) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	339	1,003
U.S. small/mid-cap equities, value [Member] | Significant other observable inputs, (level 2) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
U.S. small/mid-cap equities, value [Member] | Significant unobservable inputs, (level 3) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
International equities, growth [Member]
Defined benefit plan disclosure [Line Items]
Total carrying value	443	1,270
International equities, growth [Member] | Quoted prices in active markets, (level 1) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	443	1,270
International equities, growth [Member] | Significant other observable inputs, (level 2) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
International equities, growth [Member] | Significant unobservable inputs, (level 3) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
International equities, value [Member]
Defined benefit plan disclosure [Line Items]
Total carrying value	514	1,183
International equities, value [Member] | Quoted prices in active markets, (level 1) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	514	1,183
International equities, value [Member] | Significant other observable inputs, (level 2) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
International equities, value [Member] | Significant unobservable inputs, (level 3) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
Fixed income
Defined benefit plan disclosure [Line Items]
Total carrying value	4,669	3,035
Fixed income | Quoted prices in active markets, (level 1) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	4,669	3,035
Fixed income | Significant other observable inputs, (level 2) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
Fixed income | Significant unobservable inputs, (level 3) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
Multiclass world-allocation mutual funds
Defined benefit plan disclosure [Line Items]
Total carrying value	907	1,789
Multiclass world-allocation mutual funds | Quoted prices in active markets, (level 1) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	907	1,789
Multiclass world-allocation mutual funds | Significant other observable inputs, (level 2) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	0	0
Multiclass world-allocation mutual funds | Significant unobservable inputs, (level 3) [Member]
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	$ 0	$ 0

Defined Benefit Pension Plans E

Defined Benefit Pension Plans Expected Benefits (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Defined benefit plan disclosure [Line Items]
Year ending December 31, 2017	$ 659
2,018	878
2,019	981
2,020	1,088
2,021	1,167
Years 2022 to 2026	6,677
Pension plans, defined benefit [Member]
Defined benefit plan disclosure [Line Items]
Defined benefit plans, estimated future employer contributions in next fiscal year	$ 1,504

Defined Benefit Pension Plans M

Defined Benefit Pension Plans Multiemployer Pension Plans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Multiemployer Plans [Line Items]
Multiemployer plan, period contributions	$ 802	$ 893	$ 848
National Electric Benefit Fund [Member]
Multiemployer Plans [Line Items]
Number of collective-bargaining agreements	9
Multiemployer plan, period contributions	$ 712	774	743
Eighth District Electrical Pension Fund [Member]
Multiemployer Plans [Line Items]
Number of collective-bargaining agreements	1
Multiemployer plan, period contributions	$ 90	$ 119	$ 105

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Income before income taxes
Income before income taxes	$ 37,244	$ 35,258	$ 38,300
Provision for income taxes
Federal	12,216	13,337	13,159
State	2,286	2,487	2,524
Canadian	398	611	2,127
Total current	14,900	16,435	17,810
Deferred taxes	60	(2,975)	(2,679)
Total taxes on income	$ 14,960	$ 13,460	$ 15,131
Tax rate reconciliation
Statutory U.S. federal tax rate	35.00%	35.00%	35.00%
State income taxes, net of federal benefit	4.00%	3.70%	3.90%
Effect of Canadian income taxes	(0.20%)	(0.50%)	(1.70%)
Nondeductible expenses	2.20%	2.30%	1.90%
ESOP dividend deduction	(0.70%)	(0.80%)	(0.70%)
Uncertain tax adjustments and audit settlement	0.20%	1.50%	1.60%
Valuation allowance	(0.00%)	(2.20%)	(0.00%)
All other, net	(0.30%)	(0.80%)	(0.50%)
Effective income tax rate	40.20%	38.20%	39.50%
Current deferred tax assets and liabilities, net
Deferred income tax assets--noncurrent				$ 38,210	$ 36,479
Net deferred tax assets--noncurrent				11,129	11,521
Noncurrent deferred tax assets and liabilities, net
Self-insurance accruals				21,967	21,136
Accrued compensated absences				3,540	3,189
Accrued expenses and other liabilities				1,394	1,255
Accrued stock compensation				2,502	2,144
Defined benefit pension plans				4,019	3,721
Foreign tax credit carryforward				575	680
Other future deductible amounts, net				4,213	4,354
Deferred tax assets, net--noncurrent				38,210	36,479
Intangibles				297	150
Prepaid expenses				3,510	3,138
Property and equipment				23,274	21,670
Deferred tax liability, noncurrent				27,081	24,958
Net deferred tax assets--noncurrent				11,129	11,521
Undistributed earnings of foreign subsidiaries				28,983
Unrecognized benefits and related interest and penalties
Unrecognized tax benefits	$ 2,557	$ 1,949	$ 1,221	2,532	2,557
Portion, if recognized, would reduce tax expense and effective tax rate				2,053	1,981
Accrued interest on unrecognized tax benefits				$ 107	$ 115
Reconciliation of unrecognized tax benefits
Balance, beginning of year	2,557	1,949	1,221
Additions based on tax positions related to the current year	402	642	587
Additions for tax positions of prior years	51	52	234
Reductions for tax positions of prior years	(39)	(63)	(79)
Lapses in statutes of limitations	(439)	(23)	(14)
Balance, end of year	2,532	2,557	1,949
United States [Member]
Income before income taxes
Income before income taxes	35,867	32,807	30,380
Canada [Member]
Income before income taxes
Income before income taxes	$ 1,377	$ 2,451	$ 7,920

Earnings Per Share Informatio81

Earnings Per Share Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Net income	$ 5,022	$ 8,141	$ 13,309	$ (4,188)	$ 1,220	$ 8,174	$ 15,932	$ (3,528)	$ 22,284	$ 21,798	$ 23,169
Weighted-average shares, basic
Outstanding									12,689,300	13,029,368	13,337,198
Partially-paid share subscriptions									416,720	436,081	484,025
Basic weighted-average shares									13,106,020	13,465,449	13,821,223
Weighted-average shares, diluted
Exercise of stock subscription purchase rights									71,373	67,714	54,824
Exercise of stock options and awards									446,284	444,127	362,229
Diluted weighted-average shares									13,623,677	13,977,290	14,238,276
Earnings per share--basic	$ 0.37	$ 0.63	$ 1.03	$ (0.33)	$ 0.10	$ 0.58	$ 1.21	$ (0.27)	$ 1.70	$ 1.62	$ 1.68
Earnings per share--diluted	$ 0.36	$ 0.61	$ 1	$ (0.33)	$ 0.11	$ 0.55	$ 1.17	$ (0.27)	$ 1.64	$ 1.56	$ 1.63

Operations by Business Segmen82

Operations by Business Segment and Geographic Information Operations by Busines Segment (Details) $ in Thousands		3 Months Ended									12 Months Ended
		Dec. 31, 2016USD ($)		Oct. 01, 2016USD ($)	Jul. 02, 2016USD ($)	Apr. 02, 2016USD ($)	Dec. 31, 2015USD ($)	Oct. 03, 2015USD ($)	Jul. 04, 2015USD ($)	Apr. 04, 2015USD ($)	Dec. 31, 2016USD ($)		Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Segment reporting information [Line Items]
Number of reportable segments											2
Revenues											$ 845,678		$ 821,904	$ 789,911
Income (loss) from operations		$ 11,163		$ 15,042	$ 24,286	$ (5,120)	$ 4,120	$ 16,177	$ 27,796	$ (3,985)	45,371		44,108	44,003
Interest expense											4,393		3,355	2,948
Interest income											255		249	295
Other											(3,989)		(5,744)	(3,050)
Income before income taxes											37,244		35,258	38,300
Depreciation											47,284		44,677	40,970
Amortization											2,306		2,214	2,070
Capital expenditures											56,646		56,047	55,731
Segment assets, total		423,939					393,586				423,939		393,586	381,004
Utility Services
Segment reporting information [Line Items]
Revenues											433,379		433,117	404,519
Income (loss) from operations											19,256		24,273	21,382
Depreciation											26,855		25,466	23,225
Amortization											135		144	174
Capital expenditures											28,660		26,853	25,994
Segment assets, total		171,220					145,306				171,220		145,306	150,002
Residential Commercial Services
Segment reporting information [Line Items]
Revenues											410,878		386,327	386,274
Income (loss) from operations											36,640		35,271	37,232
Depreciation											17,198		15,592	14,544
Amortization											2,136		2,062	1,896
Capital expenditures											21,819		22,853	17,490
Segment assets, total		166,858					162,679				166,858		162,679	144,413
All Other
Segment reporting information [Line Items]
Revenues											1,421		2,460	(882)
Income (loss) from operations											(4,318)		(5,368)	(6,037)
Depreciation											0		0	0
Amortization											0		0	0
Capital expenditures											0		0	0
Segment assets, total		0					0				0		0	0
Corporate, Non-Segment [Member]
Segment reporting information [Line Items]
Revenues											0		0	0
Income (loss) from operations											(6,207)	[1]	(10,068)	(8,574)	[1]
Interest expense											4,393		3,355	2,948
Interest income											255		249	295
Other											(3,989)		(5,744)	(3,050)
Depreciation	[2]										3,231		3,619	3,201
Amortization											35		8	0
Capital expenditures											6,167		6,341	12,247
Segment assets, total		$ 85,861	[3]				$ 85,601				$ 85,861	[3]	$ 85,601	$ 86,589	[3]
[1]	Reconciling adjustments from segment reporting to consolidated external financial reporting include reclassification of depreciation expense and allocation of corporate expenses.
[2]	Adjustments to declining-balance method depreciation expense from straight-line method and depreciation and amortization of corporate assets.
[3]	Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Operations by Business Segmen83

Operations by Business Segment and Geographic Information Geographic Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment reporting information [Line Items]
Revenues	$ 845,678	$ 821,904	$ 789,911
Long-lived assets, net	245,166	232,652	213,808
United States [Member]
Segment reporting information [Line Items]
Revenues	775,870	749,896	706,145
Long-lived assets, net	224,727	213,323	196,116
Canada [Member]
Segment reporting information [Line Items]
Revenues	69,808	72,008	83,766
Long-lived assets, net	$ 20,439	$ 19,329	$ 17,692

Fair Value Measurements and F84

Fair Value Measurements and Financial Instruments Fair Value Measurements (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jul. 22, 2010
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Defined benefit pension plan assets	$ 11,509	$ 15,216	$ 21,567
Revolving credit facility, noncurrent	67,000	54,500
Senior unsecured notes	24,000	30,000		$ 30,000
Total	90,117	84,633
Quoted prices in active markets, (level 1) [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Defined benefit pension plan assets	8,627	12,422
Significant other observable inputs, (level 2) [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Defined benefit pension plan assets	2,882	2,794
Significant unobservable inputs (level 3) [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Defined benefit pension plan assets	0	0
Fair value measurements, recurring [Member] | 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	15,492	17,167
Defined benefit pension plan assets	8,627	12,422
Deferred compensation	0	0
Fair value measurements, recurring [Member] | 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
Defined benefit pension plan assets	2,882	2,794
Deferred compensation	1,837	1,574
Fair value measurements, recurring [Member] | 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
Defined benefit pension plan assets	0	0
Deferred compensation	0	0
Fair value [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Revolving credit facility, noncurrent	67,000	54,500
Senior unsecured notes	18,509	24,837
Term loans, noncurrent	9,854	7,008
Total	95,363	86,345
Total carrying value [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Revolving credit facility, noncurrent	67,000	54,500
Senior unsecured notes	18,000	24,000
Term loans, noncurrent	7,623	6,604
Total	92,623	85,104
Total carrying value [Member] | Fair value measurements, recurring [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	15,492	17,167
Defined benefit pension plan assets	11,509	15,216
Deferred compensation	$ 1,837	$ 1,574

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Letter of credit [Member]
Letters of credit outstanding	$ 64,225	$ 59,350

Quarterly Results of Operatio86

Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 216,363	$ 223,719	$ 224,763	$ 180,833	$ 197,858	$ 224,981	$ 224,773	$ 174,292	$ 845,678	$ 821,904	$ 789,911
Gross profit (revenues less costs and expenses, operating)	77,515	81,386	87,631	57,660	69,331	81,808	87,432	54,434
Income (loss) from operations	11,163	15,042	24,286	(5,120)	4,120	16,177	27,796	(3,985)	45,371	44,108	44,003
Net income (loss)	$ 5,022	$ 8,141	$ 13,309	$ (4,188)	$ 1,220	$ 8,174	$ 15,932	$ (3,528)	$ 22,284	$ 21,798	$ 23,169
Net income (loss) per share -- Basic	$ 0.37	$ 0.63	$ 1.03	$ (0.33)	$ 0.10	$ 0.58	$ 1.21	$ (0.27)	$ 1.70	$ 1.62	$ 1.68
Net income (loss) per share -- Diluted	0.36	0.61	1	(0.33)	0.11	0.55	1.17	(0.27)	$ 1.64	$ 1.56	$ 1.63
ESOT valuation per share	$ 35.20	$ 33.90	$ 32.70	$ 32.70	$ 32.70	$ 31.50	$ 30.10	$ 30.10
Decrease in casualty insurance expense	$ 2,810				$ 2,589