Davey Tree Expert 10-Q/A 21 Nov 17 2017 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information Document - shares	3 Months Ended
	Apr. 01, 2017	Apr. 28, 2017
Entity Information [Line Items]
Entity Registrant Name	DAVEY TREE EXPERT CO
Entity Central Index Key	277,638
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q/A
Document Period End Date	Apr. 1, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		12,410,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands		Apr. 01, 2017	Dec. 31, 2016
Current assets:
Cash		$ 8,642	$ 9,006
Accounts receivable, net		146,112	146,134
Operating supplies		9,556	7,277
Other current assets		18,025	16,356
Total current assets		182,335	178,773
Property and equipment		601,121	588,650
Less accumulated depreciation		408,744	409,214
Property and equipment, net		192,377	179,436
Other assets		31,711	31,354
Identified intangible assets and goodwill, net		41,666	34,376
Total assets		448,089	423,939
Current liabilities:
Accounts payable		38,620	41,283
Accrued expenses		28,916	37,659
Other current liabilities		38,667	39,963
Total current liabilities		106,203	118,905
Long-term debt		126,837	92,290
Self-insurance accruals		43,358	39,746
Other noncurrent liabilities		20,070	20,819
Total liabilities		296,468	271,760
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP); 7,276 and 7,057 shares at redemption value as of April 1, 2017 and December 31, 2016		128,056	124,201
Common shareholders' equity:
Common shares, $1.00 par value, per share; 48,000 shares authorized; 35,638 and 35,857 shares issued and outstanding before deducting treasury shares and which excludes 7,276 and 7,057 shares subject to redemption as of April 1, 2017 and December 31, 2016	[1]	35,638	35,857
Additional paid-in capital	[1]	40,666	41,626
Common shares subscribed, unissued		8,202	8,209
Retained earnings		129,575	133,951
Accumulated other comprehensive loss		(11,683)	(12,162)
Shareholders' equity before treasury stock		202,398	207,481
Less: Cost of common shares held in treasury; 17,838 shares at April 1, 2017 and 17,991 shares at December 31, 2016		175,998	176,530
Common shares subscription receivable		2,835	2,973
Common shareholders' equity		23,565	27,978
Total liabilities and shareholders' equity		$ 448,089	$ 423,939
[1]	* Adjusted for two-for-one stock split

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical)		3 Months Ended
		Apr. 01, 2017$ / sharesshares	Dec. 31, 2016$ / sharesshares
Statement of Financial Position [Abstract]
Common shares, par value | $ / shares		$ 1	$ 1
Common shares, authorized		48,000,000	48,000,000
Temporary Equity, Shares Outstanding		7,276,000	7,057,000
Common shares, issued	[1]	35,638,000	35,857,000
Common shares, outstanding	[1]	35,638,000	35,857,000
Common shares held in treasury	[1]	17,838,000	17,991,000
Stock split, conversion ratio		2
[1]	* Adjusted for two-for-one stock split

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations shares in Thousands, $ in Thousands		3 Months Ended
		Apr. 01, 2017USD ($)$ / sharesshares	Apr. 02, 2016USD ($)$ / sharesshares
Income Statement [Abstract]
Revenues		$ 192,813	$ 180,833
Costs and expenses:
Operating		133,659	123,173
Selling		35,534	34,330
General and administrative		16,747	17,139
Depreciation and amortization		12,190	11,341
Gain on sale of assets, net		(975)	(30)
Costs and expenses		197,155	185,953
Loss from operations		(4,342)	(5,120)
Other income (expense):
Interest expense		(1,257)	(965)
Interest income		70	68
Other, net		(792)	(599)
Loss before income taxes		(6,321)	(6,616)
Income tax benefits		(2,434)	(2,428)
Net loss		$ (3,887)	$ (4,188)
Net income per share:
Net loss per share--basic and diluted | $ / shares	[1]	$ (0.15)	$ (0.16)
Weighted-average shares outstanding:
Weighted-average shares outstanding--basic and diluted | shares	[1]	25,175	25,755
Basic | shares	[1]	25,175	25,755
Diluted | shares	[1]	26,216	26,817
Dividends declared per share | $ / shares	[1]	$ 0.025	$ 0.025
Stock split, conversion ratio		2
[1]	* Adjusted for two-for-one stock split

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Statement of Comprehensive Income [Abstract]
Net loss	$ (3,887)	$ (4,188)
Components of other comprehensive income/(loss), net of tax:
Foreign currency translation adjustments	322	1,752
Amortization of defined benefit pension items:
Net actuarial loss	147	362
Prior service cost	10	0
Defined benefit pension plan adjustments	157	362
Other comprehensive income, net of tax	479	2,114
Comprehensive loss	$ (3,408)	$ (2,074)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Operating activities
Net loss	$ (3,887)	$ (4,188)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	12,190	11,341
Other	(458)	(1,284)
Changes in operating assets and liabilities:
Accounts receivable	1,771	(5,694)
Operating liabilities	(8,695)	(2,677)
Other, net	(5,078)	(2,407)
Adjustments to reconcile net loss to net cash used in operating activities:	(270)	(721)
Net cash used in operating activities	(4,157)	(4,909)
Capital expenditures:
Equipment	(21,616)	(25,786)
Land and building	(911)	(284)
Purchases of businesses	(7,452)	0
Other	1,207	59
Net cash used in investing activities	(28,772)	(26,011)
Financing activities
Revolving credit facility proceeds, net	33,000	27,000
Purchase of common shares for treasury	(2,002)	(1,936)
Sale of common shares from treasury	5,340	4,768
Dividends	(650)	(664)
Payments of notes payable	(3,123)	(2,169)
Net cash provided by financing activities	32,565	26,999
Decrease in cash	(364)	(3,921)
Cash, beginning of period	9,006	16,030
Cash, end of period	8,642	12,109
Supplemental cash flow information follows:
Interest paid	1,482	1,328
Income taxes paid	$ 2,506	$ 748

Basis of Financial Statement Pr

Basis of Financial Statement Preparation	3 Months Ended
	Apr. 01, 2017
Accounting Policies [Abstract]
Basis of Financial Statement Preparation [Text Block]	Basis of Financial Statement Preparation The condensed consolidated financial statements present the financial position, results of operations and cash flows of The Davey Tree Expert Company and its subsidiaries. When we refer to “we,” “us,” “our,” “Davey,” or “Davey Tree”, we mean The Davey Tree Expert Company and its subsidiaries, unless otherwise expressly stated or the context indicates otherwise. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The consolidated financial statements include all adjustments which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal, recurring nature. All significant intercompany accounts and transactions have been eliminated. Certain information and disclosures required by U.S. GAAP for complete financial statements have been omitted in accordance with the rules and regulations of the SEC. We suggest that these condensed consolidated financial statements be read in conjunction with the financial statements included in our annual report on Form 10-K/A for the year ended December 31, 2016 (the “ 2016 Annual Report”). Per Common Share Information --We have given retroactive consideration to the two -for-one stock split of our common shares effective June 1, 2017 including all common share and per share data. Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect reported amounts. Our consolidated financial statements include amounts that are based on management’s best estimates and judgments. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, income taxes and revenue recognition. Actual results could differ from those estimates. Interim Results of Operations --Interim results may not be indicative of calendar year performance because of seasonal and short-term variations. Recent Accounting Guidance Accounting Standards Adopted in 2017 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 became effective for Davey Tree on January 1, 2017 and we elected to make an accounting policy change to recognize forfeitures as they occur. The adoption impact on the consolidated condensed balance sheet was a cumulative-effect adjustment of $ 162 , increasing opening retained earnings and decreasing additional paid-in capital. A. Basis of Financial Statement Preparation (continued) Accounting Standards Not Yet Adopted Accounting Standards Update 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment -- In January 2017, the FASB issued ASU 2017-04, “Intangibles-Goodwill and Other (Topic 350),” which simplifies the subsequent measurement of goodwill by eliminating Step 2 of the goodwill impairment test which required entities to fair value their assets and liabilities using procedures that would be followed in an assumed business combination to arrive at the impairment charge. Under ASU 2017-04, the goodwill impairment test is performed by comparing the fair value of the reporting unit with its carrying amount and an impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value. The update is effective for annual or interim periods beginning after December 15, 2019, which for Davey Tree is January 1, 2020. Early adoption is permitted for interim or annual goodwill impairment tests performed after January 1, 2017. The Company intends to early adopt ASU 2017-04 during the fourth quarter 2017 and does not expect the adoption to have a material effect on the Company’s consolidated financial statements or related disclosures. Accounting Standards Update 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB 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 2017-07, Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost --In March 2017, the FASB issued ASU 2017-07, “Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” which changes the presentation of net periodic benefit cost related to employer sponsored defined benefit plans and other postretirement benefits. Under ASU 2017-07, service costs will be included within the same income statement line item as other compensation costs arising from services rendered by pertinent employees during the period. The other components of net periodic benefit pension cost will be presented separately outside of income from operations. Additionally, only service costs may be capitalized in assets. ASU 2017-07 is effective for fiscal years beginning after December 15, 2017, which for Davey Tree is January 1, 2018. Management has not yet completed its assessment of the impact of the new standard on the Company’s consolidated financial statements. Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606 )--In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606),” which will replace all current U.S. GAAP guidance on revenue recognition and eliminate all industry-specific guidance. The new revenue recognition guidance provides a unified model to determine when and how revenue is recognized. The underlying principle is that an entity should recognize revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration which the entity expects to receive 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 A. Basis of Financial Statement Preparation (continued) 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 the 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 prior to the date of initial application. We are currently evaluating the impact of the new standard on our consolidated financial statements.

Correction of an Error (Notes)

Correction of an Error (Notes)	3 Months Ended
	Apr. 01, 2017
Accounting Changes and Error Corrections [Abstract]
Accounting Changes and Error Corrections [Text Block]	Correction of an Error The Davey 401KSOP and ESOP Plan includes a put option for the Company’s common shares distributed from the Davey 401KSOP and ESOP Plan. Shares are distributed from the Davey 401KSOP and ESOP Plan to former participants of the plan, their beneficiaries, donees or heirs (each, a “participant”). Since our common shares are not readily tradeable on an established market, participants who receive a distribution of common shares from the Davey 401KSOP and ESOP Plan have two 60 -day periods in which they may require the Company to purchase the distributed shares at a per share price equal to their fair value. The first 60 -day period begins to run upon the distribution of shares by the trustee of the Davey 401KSOP and ESOP Plan; if the participant does not exercise the put option within this period, an additional 60 -day period will begin to run on the first anniversary of the date the shares were distributed by the trustee. Once the put option is exercised, the Company is obligated to repurchase the shares for cash. The common shares held by the Davey 401KSOP and ESOP Plan as well as shares distributed from the Davey 401KSOP and ESOP Plan, which remain subject to redemption (collectively the "Davey 401KSOP and ESOP Plan Related Shares") were previously classified in permanent equity. Due to the Company’s obligation under the put option, the Davey 401KSOP and ESOP Plan Related Shares are now recorded at fair value and classified as temporary equity in the mezzanine section of the consolidated balance sheets. The effects of the error correction on the consolidated balance sheets are shown below. See Notes L and P. The below amounts also reflect the effects of the stock split described in Note A. As Previously Effect of Reported Error Effect of As Restated April 1, 2017 Correction Stock Split April 1, 2017 Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP) $ — $ 128,056 $ — $ 128,056 Common shares 21,457 (2,970 ) 17,151 35,638 Additional Paid-in Capital 26,562 14,104 — 40,666 Retained Earnings 285,916 (139,190 ) (17,151 ) 129,575 As Previously Effect of Reported Error Effect of As Restated December 31, 2016 Correction Stock Split December 31, 2016 Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP) $ — $ 124,201 $ — $ 124,201 Common shares 21,457 (2,751 ) 17,151 35,857 Additional Paid-in Capital 23,886 17,740 — 41,626 Retained Earnings 290,292 (139,190 ) (17,151 ) 133,951

Seasonality of Business

Seasonality of Business	3 Months Ended
	Apr. 01, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information, Explanatory Disclosure	Seasonality of Business Due to the seasonality of our business, our operating results for the three months ended April 1, 2017 are not indicative of results that may be expected for any other interim period or for the year ending December 31, 2017 . Business seasonality traditionally results in higher revenues during the second and third quarters as compared C. Seasonality of Business (continued) with the first and fourth quarters of the year, while the methods of accounting for fixed costs, such as depreciation expense, amortization, rent and interest expense, are not significantly impacted by business seasonality.

Accounts Receivable, Net and Su

Accounts Receivable, Net and Supplemental Balance-Sheet Information	3 Months Ended
	Apr. 01, 2017
Accounts Receivable, Net and Supplemental Balance-Sheet Information [Abstract] [Abstract]
Accounts receivable net and supplemental balance-sheet information [Text Block]	Accounts Receivable, Net and Supplemental Balance-Sheet Information Accounts receivable, net, consisted of the following: Accounts receivable, net April 1, December 31, Accounts receivable $ 119,257 $ 128,202 Receivables under contractual arrangements 30,164 21,541 149,421 149,743 Less allowances for doubtful accounts 3,309 3,609 Accounts receivable, net $ 146,112 $ 146,134 Receivables under contractual arrangements consist of work-in-process in accordance with the terms of contracts, primarily with utility services customers. The following items comprise the amounts included in the balance sheets: Accrued expenses April 1, December 31, Employee compensation $ 9,450 $ 18,438 Accrued compensated absences 9,331 9,215 Self-insured medical claims 4,622 2,961 Income tax payable 324 953 Customer advances, deposits 456 2,997 Taxes, other than income 3,366 2,166 Other 1,367 929 Total $ 28,916 $ 37,659

Business Combinations (Notes)

Business Combinations (Notes)	3 Months Ended
	Apr. 01, 2017
Business Combinations [Abstract]
Business Combinations	Business Combinations Our investment in businesses during the first three months of 2017 was 10,877 , including debt issued, in the form of notes payable to the seller, of $3,099 . Measurement-period adjustments are not complete. The measurement period for purchase price allocations ends as soon as information of the facts and circumstances becomes available, but does not exceed one year from the acquisition date. During the three months ended April 2, 2016 , our investment in businesses was $ 93 , with liabilities assumed of $ 93 and no debt issued. I n March 2017, the Company acquired all of the outstanding common stock of Arborguard Tree Specialists Inc. (“Arborguard”), a residential and commercial tree care company, and certain assets of TTS&G, LLC, a leasing E. Business Combinations (continued) company related to Arborguard, for $7,200 in cash, with liabilities assumed of $1,119 and debt issued of $2,724 . Arborguard’s revenue for the year ended February 28, 2017 was approximately $10,711 . The acquisition of Arborguard was accounted for under the acquisition method of accounting. The entire purchase price allocation for Arborguard is preliminary. At April 1, 2017, the fair values of the assets acquired and liabilities assumed have been preliminarily estimated and the excess consideration of $6,791 has been preliminarily recorded as goodwill due to the proximity of the acquisition to the quarter-end date and pending finalization of the fair value. These preliminary estimates will be revised during the measurement period in 2017 as all pertinent information regarding finalization of the valuations for fixed assets, intangible assets, goodwill (including the amount expected to be deductible for tax purposes), tangible assets, other liabilities and deferred income tax assets and liabilities acquired are fully evaluated by the Company. The following table summarizes the preliminary purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed: Three Months Ended April 1, Detail of acquisitions: Assets acquired: Cash $ 326 Receivables 1,749 Prepaid expense 126 Equipment 2,008 Deposits and other 52 Intangibles 7,757 Liabilities assumed (1,141 ) Debt issued for purchases of businesses (3,099 ) Cash paid $ 7,778 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 for the period ending April 1, 2017 was not significant. Pro forma net sales and results of operations for the acquisition had it occurred at the beginning of the three months ended April 1, 2017 are not material and, accordingly, are not provided.

Identified Intangible Assets an

Identified Intangible Assets and Goodwill, Net	3 Months Ended
	Apr. 01, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Identified intangible assets and goodwill, net [Text Block]	Identified Intangible Assets and Goodwill, Net The carrying amounts of the identified intangibles and goodwill acquired in connection with our historical investments in businesses were as follows: April 1, 2017 December 31, 2016 Identified Intangible Assets and Goodwill, Net Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships $ 18,323 $ 15,536 $ 17,822 $ 15,171 Employment-related 7,074 6,432 7,032 6,386 Tradenames 5,659 4,922 5,634 4,860 Amortized intangible assets $ 31,056 $ 26,890 $ 30,488 $ 26,417 Less accumulated amortization 26,890 26,417 Identified intangibles, net 4,166 4,071 Unamortized intangible assets: Goodwill 37,500 30,305 $ 41,666 $ 34,376

Long-Term Debt and Commitments

Long-Term Debt and Commitments Related to Letters of Credit	3 Months Ended
	Apr. 01, 2017
Debt Disclosure [Abstract]
Long-term debt and commitments related to letters of credit [Text Block]	Long-Term Debt and Commitments Related to Letters of Credit Our long-term debt consisted of the following: April 1, December 31, Revolving credit facility Swing-line borrowings $ 7,000 $ 10,000 LIBOR borrowings 93,000 57,000 100,000 67,000 Senior unsecured notes 24,000 24,000 Term loans 15,812 16,151 Capital leases 2,658 2,343 142,470 109,494 Less debt issuance costs 298 333 Less current portion 15,335 16,871 $ 126,837 $ 92,290 Revolving Credit Facility --We have a $175,000 revolving credit facility with a group of banks, which will expire in November 2018 and permits borrowings, as defined, up to $175,000 , including a letter of credit sublimit of $100,000 and a swing-line commitment of $15,000 . Under certain circumstances, the amount available under the G. Long-Term Debt and Commitments Related to Letters of Credit (continued) revolving credit facility may be increased to $210,000 . The revolving credit facility contains certain affirmative and negative covenants customary for this type of facility and includes financial covenant ratios with respect to a maximum leverage ratio and a maximum balance-sheet leverage ratio. As of April 1, 2017 , we had unused commitments under the facility approximating $70,929 , with $104,071 committed, consisting of borrowings of $100,000 and issued letters of credit of $4,071 . Borrowings outstanding bear interest, at Davey Tree’s option, of either (a) a base rate or (b) LIBOR plus a margin adjustment ranging from .75% to 1.50% --with the margin adjustments in both instances based on the Company's leverage ratio at the time of borrowing. The base rate is the greater of (i) the agent bank’s prime rate, (ii) LIBOR plus 1.50% , or (iii) the federal funds rate plus .50% . A commitment fee ranging from .10% to .25% is also required based on the average daily unborrowed commitment. 5.09 % Senior Unsecured Notes --The senior unsecured notes are due July 22, 2020 and were issued during July 2010 as 5.09 % Senior Unsecured Notes, Series A (the " 5.09 % Senior Notes"), pursuant to a Master Note Purchase Agreement (the “Purchase Agreement”) between the Company and the purchasers of the 5.09 % Senior Notes. The 5.09 % Senior Notes are equal in right of payment with our revolving credit facility and all other senior unsecured obligations of the Company. Interest is payable semiannually and five equal, annual principal payments commenced on July 22, 2016 (the sixth anniversary of issuance). The Purchase Agreement contains customary events of default and covenants related to limitations on indebtedness and transactions with affiliates and the maintenance of certain financial ratios. Accounts Receivable Securitization Facility --On May 9, 2016, Davey Tree entered into a one -year agreement with a bank for an accounts receivable securitization facility (the “AR securitization program”), whereby Davey Tree has pledged a first priority security interest in certain trade receivables in exchange for the bank issuing letters of credit (“LCs”) with a committed facility limit of $60,000 . As of April 1, 2017 , we had issued letters of credit of $58,150 under the terms of the AR securitization program. Under the AR securitization program, Davey Tree transfers by selling or contributing current and future trade receivables to a wholly-owned, bankruptcy-remote financing subsidiary which pledges a perfected first priority security interest in the trade receivables--equal to the issued letters of credit as of April 1, 2017 --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% . G. Long-Term Debt and Commitments Related to Letters of Credit (continued) The agreements underlying the AR securitization program contain various customary representations and warranties, covenants, and default provisions which provide for the termination and acceleration of the commitments under the AR securitization program in circumstances including, but not limited to, failure to make payments when due, breach of a representation, warranty or covenant, certain insolvency events or failure to maintain the security interest in the trade receivables, and defaults under other material indebtedness. Total Commitments Related to Issued Letters of Credit --As of April 1, 2017 , total commitments related to issued letters of credit were $64,221 , of which $4,071 were issued under the revolving credit facility, $58,150 were issued under the AR securitization program, and $2,000 were issued under short-term lines 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.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Apr. 01, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based compensation[Text Block]	Stock-Based Compensation We have given retroactive consideration to the two -for-one stock split of our common shares effective June 1, 2017 including all common share and per share data. Our shareholders approved the 2014 Omnibus Stock Plan (the “2014 Stock Plan”) at our annual meeting of shareholders on May 20, 2014. The 2014 Stock Plan replaced the expired 2004 Omnibus Stock Plan (the “2004 plan”) previously approved by the shareholders in 2004. The 2014 Stock Plan is administered by the Compensation Committee of the Board of Directors and will remain in effect for ten years. All directors of the Company and employees of the Company and its subsidiaries are eligible to participate in the 2014 Stock Plan. The 2014 Stock Plan (similar to the 2004 plan) continues the maintenance of the Employee Stock Purchase Plan, as well as provisions for the grant of stock options and other stock-based incentives. The 2014 Stock Plan provides for the grant of five percent of the number of the Company’s common shares outstanding as of the first day of each fiscal year plus the number of common shares that were available for grant of awards, but not granted, in prior years. In no event, however, may the number of common shares available for the grant of awards in any fiscal year exceed ten percent of the common shares outstanding as of the first day of that fiscal year. Common shares subject to an award that is forfeited, terminated, or canceled without having been exercised are generally added back to the number of shares available for grant under the 2014 Stock Plan. Stock-based compensation expense under all share-based payment plans -- our Employee Stock Purchase Plan, stock option plans, stock-settled stock appreciation rights and performance-based restricted stock units -- included in the results of operations follows: Three Months Ended April 1, April 2, Compensation expense, all share-based payment plans $ 986 $ 646 H. Stock-Based Compensation (continued) Stock-based compensation consisted of the following: Employee Stock Purchase Plan --Under the Employee Stock Purchase Plan, all full-time employees with one year of service are eligible to purchase, through payroll deduction, common shares. Employee purchases under the Employee Stock Purchase Plan are at 85% of the fair market value of the common shares--a 15% discount. We recognize compensation costs as payroll deductions are made. The 15% discount of total shares purchased under the plan resulted in compensation cost of $219 being recognized for the three months ended April 1, 2017 and $172 for the three months ended April 2, 2016 . 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 $201 for the three months ended April 1, 2017 and $129 for the three months ended April 2, 2016 . Stock-Settled Stock Appreciation Rights -- During the three months ended April 1, 2017 , the Compensation Committee awarded 152,000 stock-settled stock appreciation rights (“SSARs”) to certain management employees, which vest ratably over five years. A SSAR is an award that allows the recipient to receive common shares equal to the appreciation in the fair market value of our common shares between the date the award was granted and the conversion date of the shares vested. The following table summarizes our SSARs as of April 1, 2017 . Stock-Settled Stock Appreciation Rights Number Rights Weighted- Average Award Date Value Weighted- Life Unrecognized Cost Aggregate Value Unvested, January 1, 2017 743,662 $ 2.75 Granted 152,000 3.57 Forfeited — — Vested (234,548 ) 2.64 Unvested, April 1, 2017 661,114 $ 2.98 3.0 years $ 1,814 $ 11,636 Employee SSARs 655,116 $ 3.00 3.0 years $ 1,813 $ 11,530 Nonemployee Director SSARs 5,998 $ 1.02 0.2 years $ 1 $ 106 Compensation costs for SSARs are determined using a fair-value method and amortized over the requisite service period. Compensation expense for SSARs was $244 for the three months ended April 1, 2017 and $146 for the three months ended April 2, 2016 . H. Stock-Based Compensation (continued) Performance-Based Restricted Stock Units --During the three months ended April 1, 2017 , the Compensation Committee awarded 68,086 performance-based restricted stock units to certain directors and management employees. The Compensation Committee made similar awards in prior periods. The awards vest over specified periods. The following table summarizes performance-based restricted stock units as of April 1, 2017 . Performance-Based Restricted Stock Units Number Units Weighted- Average Grant Date Value Weighted- Average Remaining Contractual Life Unrecognized Cost Aggregate Intrinsic Value Unvested, January 1, 2017 304,958 $ 13.22 Granted 68,086 17.01 Forfeited — — Vested (36,334 ) 10.13 Unvested, April 1, 2017 336,710 $ 14.31 3.0 years $ 2,953 $ 5,926 Compensation cost for restricted stock awards is determined using a fair-value method and amortized on the straight-line recognition method over the requisite service period. Compensation expense on restricted stock awards totaled $322 for the three months ended April 1, 2017 and $199 for the three months ended April 2, 2016 . We estimated the fair value of each stock-based award on the date of grant using a binomial option-pricing model. The binomial model considers a range of assumptions related to volatility, risk-free interest rate and employee exercise behavior. Expected volatilities utilized in the binomial model are based on historical volatility of our stock prices and other factors. Similarly, the dividend yield is based on historical experience and expected future changes. The binomial model also incorporates exercise assumptions based on an analysis of historical data. The expected life of the stock-based awards is derived from the output of the binomial model and represents the period of time that awards granted are expected to be outstanding. The fair values of stock-based awards granted were estimated at the dates of grant with the following weighted-average assumption. Three Months Ended April 1, April 2, Volatility rate 10.3 % 10.6 % Risk-free interest rate 2.3 % 2.1 % Expected dividend yield .7 % .7 % Expected life of awards (years) 8.5 9.2 H. Stock-Based Compensation (continued) General Stock Option Information --The following table summarizes activity under the stock option plans for the three months ended April 1, 2017 . Stock Options Number Outstanding Weighted- Price Weighted- Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding, January 1, 2017 1,599,296 $ 12.49 Granted — — Exercised (17,850 ) 10.76 Forfeited (62,574 ) 12.70 Outstanding, April 1, 2017 1,518,872 $ 12.50 6.6 years $ 7,746 Exercisable, April 1, 2017 674,472 $ 10.24 4.9 years $ 4,846 As of April 1, 2017 , there was approximately $1,603 of unrecognized compensation cost related to stock options outstanding. The cost is expected to be recognized over a weighted-average period of 2.6 years . “Intrinsic value” is defined as the amount by which the market price of a common share exceeds the exercise price of an option. Common shares are issued from treasury upon the exercise of stock options, SSARs, restricted stock units or purchases under the Employee Stock Purchase Plan.

Net Periodic Benefit Expense -

Net Periodic Benefit Expense - Defined Benefit Pension Plans	3 Months Ended
	Apr. 01, 2017
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Net periodic benefit expense--defined benefit pension plans [Text Block]	Net Periodic Benefit Expense--Defined Benefit Pension Plans The results of operations included the following net periodic benefit expense (income) recognized related to our defined-benefit pension plans. Three Months Ended April 1, April 2, Components of pension expense (income) Service costs--increase in benefit obligation earned $ 133 $ 100 Interest cost on projected benefit obligation 263 317 Expected return on plan assets (169 ) (277 ) Settlement loss — 453 Amortization of net actuarial loss 237 243 Amortization of prior service cost 16 — Net pension expense of defined benefit pension plans $ 480 $ 836

Income Taxes

Income Taxes	3 Months Ended
	Apr. 01, 2017
Income Tax Disclosure [Abstract]
Income taxes [Text Block]	Income Taxes Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate and, if our estimated annual tax rate changes, we make a cumulative adjustment. The effective tax rate for the three months ended April 1, 2017 is estimated to approximate 38.5 % . Our effective tax rate for the three months ended April 2, 2016 was estimated at 39.7 %. At December 31, 2016 , we had unrecognized tax benefits of $2,532 , of which $2,053 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $107 . At April 1, 2017 , there were no significant changes in the unrecognized tax benefits, including the amount that would affect our effective rate if recognized, or the accrued interest expense related to the unrecognized benefits. Unrecognized tax benefits are the differences between a tax position taken, or expected to be taken in a tax return, and the benefit recognized for financial reporting purposes. The Company is routinely under audit by federal, state, local and Canadian authorities in the area of income tax. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. During the fourth quarter 2013, the U.S. Internal Revenue Service completed its audit of the Company's U.S. income tax returns for 2010 and 2011 and, during 2010, Canada Revenue Agency completed its audit of the Company's Canadian operations for 2006, 2007 and 2008. With the exception of U.S. state jurisdictions, the Company is no longer subject to examination by tax authorities for the years through 2012. As of April 1, 2017 , we believe it is reasonably possible that the total amount of unrecognized tax benefits will not significantly increase or decrease.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Apr. 01, 2017
Equity [Abstract]
Accumulated other comprehensive income (loss) [Text Block]	Accumulated Other Comprehensive Income (Loss) Comprehensive income (or loss) is comprised of net income (or net loss) and other components, including currency translation adjustments and defined-benefit pension plan adjustments. The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity for the three months ended April 1, 2017 and three months ended April 2, 2016 : Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2017 $ (5,500 ) $ (6,662 ) $ (12,162 ) Other comprehensive income (loss) before reclassifications Unrealized gains $ 322 $ — $ 322 Amounts reclassified from accumulated other comprehensive income (loss) — 253 253 Tax effect — (96 ) (96 ) Net of tax amount 322 157 479 Balance at April 1, 2017 $ (5,178 ) $ (6,505 ) $ (11,683 ) K. Accumulated Other Comprehensive Income (Loss) (continued) Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2016 $ (6,244 ) $ (7,150 ) $ (13,394 ) Other comprehensive income (loss) before reclassifications Unrealized gains $ 1,752 $ — $ 1,752 Amounts reclassified from accumulated other comprehensive income (loss) — 592 592 Tax effect — (230 ) (230 ) Net of tax amount 1,752 362 2,114 Balance at April 2, 2016 $ (4,492 ) $ (6,788 ) $ (11,280 ) The change in defined benefit pension plans of $253 for the three months ended April 1, 2017 and the $592 for the three months ended April 2, 2016 is included in net periodic pension expense and is classified in the condensed statement of operations as costs and expenses, general and administrative.

Per Share Amounts and Common Sh

Per Share Amounts and Common Shares Outstanding	3 Months Ended
	Apr. 01, 2017
Equity [Abstract]
Per share amounts and common shares outstanding [Text Block]	Per Share Amounts and Common and Redeemable Shares Outstanding We calculate our basic earnings per share by dividing net income or net loss by the weighted average number of common shares outstanding during the period. Diluted earnings per share are calculated in a similar manner, but include the effect of dilutive securities. To the extent these securities are antidilutive, they are excluded from the calculation of earnings per share. The per share amounts were computed as follows (adjusted for the two -for-one stock split of our common shares effective June 1, 2017): Three Months Ended April 1, April 2, Income available to common shareholders: Net loss $ (3,887 ) $ (4,188 ) Weighted-average shares: Basic: Outstanding 24,967 25,541 Partially-paid share subscriptions 208 214 Basic weighted-average shares 25,175 25,755 Diluted: Basic from above 25,175 25,755 Incremental shares from assumed: Exercise of stock subscription purchase rights 145 137 Exercise of stock options and awards 896 925 Diluted weighted-average shares 26,216 26,817 Net loss per share--basic and diluted $ (.15 ) $ (.16 ) L. Per Share Amounts and Common and Redeemable Shares Outstanding (continued) Common and Redeemable Shares Outstanding -- A summary of the activity of the common and redeemable shares outstanding for the three months ended April 1, 2017 follows: Common Shares Redeemable Net of Treasury Shares Shares Total As Restated As Restated As Restated Shares outstanding at January 1, 2017 17,866,236 7,056,904 24,923,140 Shares purchased (106,925 ) (12,111 ) (119,036 ) Shares sold 16,364 231,154 247,518 Stock subscription offering -- cash purchases 3,820 — 3,820 Options and awards exercised 20,048 — 20,048 Shares outstanding at April 1, 2017 17,799,543 7,275,947 25,075,490 On April 1, 2017 , we had 25,075,490 common and redeemable shares outstanding, employee options exercisable to purchase 674,472 common shares, partially-paid subscriptions for 832,700 common shares and purchase rights outstanding for 335,302 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 $9.85 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 1,275,428 common shares for $12,563 at $9.85 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 $9.85 per share for every three common shares purchased under the plan. As a result of the stock subscription, employees were granted rights to purchase 423,600 common shares. Each right may be exercised at the rate of one-seventh per year and will expire seven years after the date that the right was granted. Employees may not exercise a right should they cease to be employed by the Company.

Operations by Business Segment

Operations by Business Segment	3 Months Ended
	Apr. 01, 2017
Segment Reporting [Abstract]
Operations by business segment [Text Block]	Operations by Business Segment 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. All other operating activities, including research, technical support and laboratory diagnostic facilities, are included in “All Other.” Measurement of Segment Profit and Loss and Segment Assets -- We evaluate performance and allocate resources based primarily on operating income and also actively manage business unit operating assets. Segment information, including reconciling adjustments, is presented consistent with the basis described in our 2016 Annual Report. Segment information reconciled to consolidated external reporting information follows: Utility Residential and Commercial All Other Reconciling Adjustments Consolidated Three Months Ended April 1, 2017 Revenues $ 112,478 $ 79,587 $ 748 $ — $ 192,813 Income (loss) from operations 2,658 (3,582 ) (2,575 ) (843 ) (a) (4,342 ) Interest expense (1,257 ) (1,257 ) Interest income 70 70 Other income (expense), net (792 ) (792 ) Loss before income taxes $ (6,321 ) Segment assets, total $ 176,504 $ 171,777 $ — $ 99,808 (b) $ 448,089 Three Months Ended April 2, 2016 Revenues $ 100,028 $ 80,334 $ 471 $ — $ 180,833 Income (loss) from operations 1,474 (1,436 ) (3,106 ) (2,052 ) (a) (5,120 ) Interest expense (965 ) (965 ) Interest income 68 68 Other income (expense), net (599 ) (599 ) Loss before income taxes $ (6,616 ) Segment assets, total $ 164,107 $ 160,742 $ — $ 90,920 (b) $ 415,769 Reconciling adjustments from segment reporting to consolidated external financial reporting include unallocated corporate items: (a) Reclassification of depreciation expense and allocation of corporate expenses. (b) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	3 Months Ended
	Apr. 01, 2017
Fair Value Disclosures [Abstract]
Fair value measurements and financial instruments	Fair Value Measurements and Financial Instruments Financial Accounting Standards Board Accounting Standard Codification 820, “Fair Value of Measurements and Disclosures (“Topic 820”)” defines fair value based on the price that would be received to sell an asset or the exit price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. Market participants are defined as buyers or sellers in the principal or most advantageous market for the asset or liability that are independent of the reporting entity, knowledgeable and able and willing to transact for the asset or liability. Valuation Hierarchy --Topic 820 establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value. The hierarchy prioritizes the inputs into three broad levels: Level 1 inputs are quoted prices in active markets for identical assets or liabilities that the entity has the ability to access. Level 2 inputs are observable inputs other than prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated with observable market data. Level 3 inputs are unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. Our assets and liabilities measured at fair value on a recurring basis at April 1, 2017 were as follows: Fair Value Measurements at April 1, 2017 Using: Assets and Liabilities Recorded at Total Carrying Value at April 1, 2017 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,902 $ 15,902 $ — $ — Liabilities: Deferred compensation $ 1,874 $ — $ 1,874 $ — N. Fair Value Measurements and Financial Instruments (continued) Our assets and liabilities measured at fair value on a recurring basis at December 31, 2016 were as follows: Fair Value Measurements at December 31, 2016 Using: Assets and Liabilities Recorded at 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) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,492 $ 15,492 $ — $ — Liabilities: Deferred compensation $ 1,837 $ — $ 1,837 $ — The assets invested for self-insurance are money market funds--classified as Level 1--based on quoted market prices of the identical underlying securities in active markets. The estimated fair value of the deferred compensation--classified as Level 2--is based on the value of the Company's common shares, determined by independent valuation. Fair Value of Financial Instruments --The fair values of our current financial assets and current liabilities, including cash, accounts receivable, accounts payable, and accrued expenses, among others, approximate their reported carrying values because of their short-term nature. Financial instruments classified as noncurrent liabilities and their carrying values and fair values were as follows: April 1, 2017 December 31, 2016 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 100,000 $ 100,000 $ 67,000 $ 67,000 Senior unsecured notes 18,000 18,408 18,000 18,509 Term loans, noncurrent 9,135 11,372 7,623 9,854 Total $ 127,135 $ 129,780 $ 92,623 $ 95,363 The carrying value of our revolving credit facility approximates fair value--classified as Level 2--as the interest rates on the amounts outstanding are variable. The fair value of our senior unsecured notes and term loans--classified as Level 2--is determined based on expected future weighted-average interest rates with the same remaining maturities. Market Risk-- In the normal course of business, we are exposed to market risk related to changes in foreign currency exchange rates, changes in interest rates and changes in fuel prices. We do not hold or issue derivative financial instruments for trading or speculative purposes. In prior years, we have used derivative financial instruments to manage risk, in part, associated with changes in interest rates and changes in fuel prices. Presently, we are not engaged in any hedging or derivative activities.

Contingencies

Contingencies	3 Months Ended
	Apr. 01, 2017
Commitments and Contingencies Disclosure [Abstract]
Contingencies [Text Block]	Contingencies We are party to a number of lawsuits, threatened lawsuits and other claims arising out of the normal course of business. Management is of the opinion that liabilities which may result are adequately covered by insurance, or reflected in the self-insurance accruals, and would not be material in relation to the financial position or results of operations.

The Davey 401KSOP and Employee

The Davey 401KSOP and Employee Stock Ownership Plan (Notes)	3 Months Ended
	Apr. 01, 2017
The Davey 401KSOP and Employee Stock Ownership Plan [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	The Davey 401KSOP and Employee Stock Ownership Plan On March 15, 1979, the Company consummated a plan, which transferred control of the Company to its employees. As a part of this plan, the Company initially sold 120,000 common shares (presently, 23,040,000 common shares adjusted for stock splits) to its 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 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 Plan. 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. 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. The Davey 401KSOP and ESOP Plan includes a put option for shares of the Company’s common stock distributed from the plan. Shares are distributed from the Davey 401KSOP and ESOP Plan to former participants of the plan, their beneficiaries, donees or heirs (each, a “participant”). Since our common stock is not currently traded on an established securities market, if the owners of distributed shares desire to sell their shares, the Company is required to purchase the shares at fair value for two 60 -day periods after distribution of the shares from the Davey 401KSOP and ESOP. The fair value of distributed shares subject to the put option totaled $1,148 and $1,148 as of April 1, 2017 and December 31, 2016, respectively. The fair value of the shares held in the Davey 401KSOP and ESOP totaled $126,908 and $123,053 as of April 1, 2017 and December 31, 2016, respectively. Due to the Company’s obligation under the put option, the distributed shares subject to the put option and the shares held in the Davey 401KSOP and ESOP (collectively referred to as 401KSOP and ESOP Plan related shares) are classified as temporary equity in the mezzanine section of the consolidated balance sheets and totaled $128,056 and $124,201 as of April 1, 2017 and December 31, 2016, respectively. Changes in the fair value of the 401KSOP and ESOP Plan related shares are reflected in retained earnings while net share activity associated with 401KSOP and ESOP Plan related shares are first reflected in additional paid-in capital and then retained earnings if additional paid-in capital is insufficient. See Note B.

Basis of Financial Statement 23

Basis of Financial Statement Preparation (Policies)	3 Months Ended
	Apr. 01, 2017
Accounting Policies [Abstract]
Basis of financial statement preparation, policy [Policy Text Block]	The condensed consolidated financial statements present the financial position, results of operations and cash flows of The Davey Tree Expert Company and its subsidiaries. When we refer to “we,” “us,” “our,” “Davey,” or “Davey Tree”, we mean The Davey Tree Expert Company and its subsidiaries, unless otherwise expressly stated or the context indicates otherwise. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The consolidated financial statements include all adjustments which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal, recurring nature. All significant intercompany accounts and transactions have been eliminated. Certain information and disclosures required by U.S. GAAP for complete financial statements have been omitted in accordance with the rules and regulations of the SEC. We suggest that these condensed consolidated financial statements be read in conjunction with the financial statements included in our annual report on Form 10-K/A for the year ended December 31, 2016 (the “ 2016 Annual Report”).
Use of estimates, policy [Policy Text Block]	Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect reported amounts. Our consolidated financial statements include amounts that are based on management’s best estimates and judgments. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, income taxes and revenue recognition. Actual results could differ from those estimates.
Income tax, policy [Policy Text Block]	Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate and, if our estimated annual tax rate changes, we make a cumulative adjustment.
Earnings per share, policy [Policy Text Block]	We calculate our basic earnings per share by dividing net income or net loss by the weighted average number of common shares outstanding during the period. Diluted earnings per share are calculated in a similar manner, but include the effect of dilutive securities. To the extent these securities are antidilutive, they are excluded from the calculation of earnings per share.
Segment reporting, policy [Policy Text Block]	Measurement of Segment Profit and Loss and Segment Assets -- We evaluate performance and allocate resources based primarily on operating income and also actively manage business unit operating assets. Segment information, including reconciling adjustments, is presented consistent with the basis described in our 2016 Annual Report.

Correction of an Error (Tables)

Correction of an Error (Tables)	3 Months Ended
	Apr. 01, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	The effects of the error correction on the consolidated balance sheets are shown below. See Notes L and P. The below amounts also reflect the effects of the stock split described in Note A. As Previously Effect of Reported Error Effect of As Restated April 1, 2017 Correction Stock Split April 1, 2017 Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP) $ — $ 128,056 $ — $ 128,056 Common shares 21,457 (2,970 ) 17,151 35,638 Additional Paid-in Capital 26,562 14,104 — 40,666 Retained Earnings 285,916 (139,190 ) (17,151 ) 129,575 As Previously Effect of Reported Error Effect of As Restated December 31, 2016 Correction Stock Split December 31, 2016 Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP) $ — $ 124,201 $ — $ 124,201 Common shares 21,457 (2,751 ) 17,151 35,857 Additional Paid-in Capital 23,886 17,740 — 41,626 Retained Earnings 290,292 (139,190 ) (17,151 ) 133,951

Accounts Receivable, Net and 25

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Tables)	3 Months Ended
	Apr. 01, 2017
Accounts Receivable, Net and Supplemental Balance-Sheet Information [Abstract] [Abstract]
Accounts receivable, net [Table Text Block]	Accounts receivable, net, consisted of the following: Accounts receivable, net April 1, December 31, Accounts receivable $ 119,257 $ 128,202 Receivables under contractual arrangements 30,164 21,541 149,421 149,743 Less allowances for doubtful accounts 3,309 3,609 Accounts receivable, net $ 146,112 $ 146,134
Accrued expenses [Table Text Block]	The following items comprise the amounts included in the balance sheets: Accrued expenses April 1, December 31, Employee compensation $ 9,450 $ 18,438 Accrued compensated absences 9,331 9,215 Self-insured medical claims 4,622 2,961 Income tax payable 324 953 Customer advances, deposits 456 2,997 Taxes, other than income 3,366 2,166 Other 1,367 929 Total $ 28,916 $ 37,659

Business Combinations Business

Business Combinations Business Combinations (Tables)	3 Months Ended
	Apr. 01, 2017
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following table summarizes the preliminary purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed: Three Months Ended April 1, Detail of acquisitions: Assets acquired: Cash $ 326 Receivables 1,749 Prepaid expense 126 Equipment 2,008 Deposits and other 52 Intangibles 7,757 Liabilities assumed (1,141 ) Debt issued for purchases of businesses (3,099 ) Cash paid $ 7,778

Identified Intangible Assets 27

Identified Intangible Assets and Goodwill, Net (Tables)	3 Months Ended
	Apr. 01, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of identified intangible assets and goodwill, net [Table Text Block]	The carrying amounts of the identified intangibles and goodwill acquired in connection with our historical investments in businesses were as follows: April 1, 2017 December 31, 2016 Identified Intangible Assets and Goodwill, Net Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships $ 18,323 $ 15,536 $ 17,822 $ 15,171 Employment-related 7,074 6,432 7,032 6,386 Tradenames 5,659 4,922 5,634 4,860 Amortized intangible assets $ 31,056 $ 26,890 $ 30,488 $ 26,417 Less accumulated amortization 26,890 26,417 Identified intangibles, net 4,166 4,071 Unamortized intangible assets: Goodwill 37,500 30,305 $ 41,666 $ 34,376

Long-Term Debt and Commitment28

Long-Term Debt and Commitments Related to Letters of Credit (Tables)	3 Months Ended
	Apr. 01, 2017
Debt Disclosure [Abstract]
Schedule of long-term debt [Table Text Block]	Our long-term debt consisted of the following: April 1, December 31, Revolving credit facility Swing-line borrowings $ 7,000 $ 10,000 LIBOR borrowings 93,000 57,000 100,000 67,000 Senior unsecured notes 24,000 24,000 Term loans 15,812 16,151 Capital leases 2,658 2,343 142,470 109,494 Less debt issuance costs 298 333 Less current portion 15,335 16,871 $ 126,837 $ 92,290

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Apr. 01, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of stock-based compensation expense under all share-based payment plans [Table Text Block]	Stock-based compensation expense under all share-based payment plans -- our Employee Stock Purchase Plan, stock option plans, stock-settled stock appreciation rights and performance-based restricted stock units -- included in the results of operations follows: Three Months Ended April 1, April 2, Compensation expense, all share-based payment plans $ 986 $ 646
Schedule of share-based compensation, stock-settled stock appreciation rights award activity [Table Text Block]	The following table summarizes our SSARs as of April 1, 2017 . Stock-Settled Stock Appreciation Rights Number Rights Weighted- Average Award Date Value Weighted- Life Unrecognized Cost Aggregate Value Unvested, January 1, 2017 743,662 $ 2.75 Granted 152,000 3.57 Forfeited — — Vested (234,548 ) 2.64 Unvested, April 1, 2017 661,114 $ 2.98 3.0 years $ 1,814 $ 11,636 Employee SSARs 655,116 $ 3.00 3.0 years $ 1,813 $ 11,530 Nonemployee Director SSARs 5,998 $ 1.02 0.2 years $ 1 $ 106
Schedule of share-based compensation, performance-based restricted stock units award activity [Table Text Block]	The following table summarizes performance-based restricted stock units as of April 1, 2017 . Performance-Based Restricted Stock Units Number Units Weighted- Average Grant Date Value Weighted- Average Remaining Contractual Life Unrecognized Cost Aggregate Intrinsic Value Unvested, January 1, 2017 304,958 $ 13.22 Granted 68,086 17.01 Forfeited — — Vested (36,334 ) 10.13 Unvested, April 1, 2017 336,710 $ 14.31 3.0 years $ 2,953 $ 5,926
Schedule of share-based payment award, stock options, valuation assumptions [Table Text Block]	The fair values of stock-based awards granted were estimated at the dates of grant with the following weighted-average assumption. Three Months Ended April 1, April 2, Volatility rate 10.3 % 10.6 % Risk-free interest rate 2.3 % 2.1 % Expected dividend yield .7 % .7 % Expected life of awards (years) 8.5 9.2
Schedule of share-based compensation, stock options activity [Table Text Block]	The following table summarizes activity under the stock option plans for the three months ended April 1, 2017 . Stock Options Number Outstanding Weighted- Price Weighted- Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding, January 1, 2017 1,599,296 $ 12.49 Granted — — Exercised (17,850 ) 10.76 Forfeited (62,574 ) 12.70 Outstanding, April 1, 2017 1,518,872 $ 12.50 6.6 years $ 7,746 Exercisable, April 1, 2017 674,472 $ 10.24 4.9 years $ 4,846

Net Periodic Benefit Expense 30

Net Periodic Benefit Expense - Defined Benefit Pension Plans (Tables)	3 Months Ended
	Apr. 01, 2017
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Schedule of defined benefit pension plans, components of pension expense [Table Text Block]	The results of operations included the following net periodic benefit expense (income) recognized related to our defined-benefit pension plans. Three Months Ended April 1, April 2, Components of pension expense (income) Service costs--increase in benefit obligation earned $ 133 $ 100 Interest cost on projected benefit obligation 263 317 Expected return on plan assets (169 ) (277 ) Settlement loss — 453 Amortization of net actuarial loss 237 243 Amortization of prior service cost 16 — Net pension expense of defined benefit pension plans $ 480 $ 836

Accumulated Other Comprehensi31

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Apr. 01, 2017
Equity [Abstract]
Schedule of other comprehensive income (loss) [Table Text Block]	The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity for the three months ended April 1, 2017 and three months ended April 2, 2016 : Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2017 $ (5,500 ) $ (6,662 ) $ (12,162 ) Other comprehensive income (loss) before reclassifications Unrealized gains $ 322 $ — $ 322 Amounts reclassified from accumulated other comprehensive income (loss) — 253 253 Tax effect — (96 ) (96 ) Net of tax amount 322 157 479 Balance at April 1, 2017 $ (5,178 ) $ (6,505 ) $ (11,683 ) K. Accumulated Other Comprehensive Income (Loss) (continued) Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2016 $ (6,244 ) $ (7,150 ) $ (13,394 ) Other comprehensive income (loss) before reclassifications Unrealized gains $ 1,752 $ — $ 1,752 Amounts reclassified from accumulated other comprehensive income (loss) — 592 592 Tax effect — (230 ) (230 ) Net of tax amount 1,752 362 2,114 Balance at April 2, 2016 $ (4,492 ) $ (6,788 ) $ (11,280 )

Per Share Amounts and Common 32

Per Share Amounts and Common Shares Outstanding (Tables)	3 Months Ended
	Apr. 01, 2017
Equity [Abstract]
Schedule of earnings per share, basic and diluted [Table Text Block]	The per share amounts were computed as follows (adjusted for the two -for-one stock split of our common shares effective June 1, 2017): Three Months Ended April 1, April 2, Income available to common shareholders: Net loss $ (3,887 ) $ (4,188 ) Weighted-average shares: Basic: Outstanding 24,967 25,541 Partially-paid share subscriptions 208 214 Basic weighted-average shares 25,175 25,755 Diluted: Basic from above 25,175 25,755 Incremental shares from assumed: Exercise of stock subscription purchase rights 145 137 Exercise of stock options and awards 896 925 Diluted weighted-average shares 26,216 26,817 Net loss per share--basic and diluted $ (.15 ) $ (.16 )
Schedule of common shares outstanding [Table Text Block]	A summary of the activity of the common and redeemable shares outstanding for the three months ended April 1, 2017 follows: Common Shares Redeemable Net of Treasury Shares Shares Total As Restated As Restated As Restated Shares outstanding at January 1, 2017 17,866,236 7,056,904 24,923,140 Shares purchased (106,925 ) (12,111 ) (119,036 ) Shares sold 16,364 231,154 247,518 Stock subscription offering -- cash purchases 3,820 — 3,820 Options and awards exercised 20,048 — 20,048 Shares outstanding at April 1, 2017 17,799,543 7,275,947 25,075,490

Operations by Business Segment

Operations by Business Segment (Tables)	3 Months Ended
	Apr. 01, 2017
Segment Reporting [Abstract]
Schedule of segment reporting information, by segment [Table Text Block]	Segment information reconciled to consolidated external reporting information follows: Utility Residential and Commercial All Other Reconciling Adjustments Consolidated Three Months Ended April 1, 2017 Revenues $ 112,478 $ 79,587 $ 748 $ — $ 192,813 Income (loss) from operations 2,658 (3,582 ) (2,575 ) (843 ) (a) (4,342 ) Interest expense (1,257 ) (1,257 ) Interest income 70 70 Other income (expense), net (792 ) (792 ) Loss before income taxes $ (6,321 ) Segment assets, total $ 176,504 $ 171,777 $ — $ 99,808 (b) $ 448,089 Three Months Ended April 2, 2016 Revenues $ 100,028 $ 80,334 $ 471 $ — $ 180,833 Income (loss) from operations 1,474 (1,436 ) (3,106 ) (2,052 ) (a) (5,120 ) Interest expense (965 ) (965 ) Interest income 68 68 Other income (expense), net (599 ) (599 ) Loss before income taxes $ (6,616 ) Segment assets, total $ 164,107 $ 160,742 $ — $ 90,920 (b) $ 415,769 Reconciling adjustments from segment reporting to consolidated external financial reporting include unallocated corporate items: (a) Reclassification of depreciation expense and allocation of corporate expenses. (b) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Fair Value Measurements and F34

Fair Value Measurements and Financial Instruments (Tables)	3 Months Ended
	Apr. 01, 2017
Fair Value Disclosures [Abstract]
Assets and liabilities measured at fair value on a recurring basis [Table Text Block]	Our assets and liabilities measured at fair value on a recurring basis at April 1, 2017 were as follows: Fair Value Measurements at April 1, 2017 Using: Assets and Liabilities Recorded at Total Carrying Value at April 1, 2017 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,902 $ 15,902 $ — $ — Liabilities: Deferred compensation $ 1,874 $ — $ 1,874 $ — N. Fair Value Measurements and Financial Instruments (continued) Our assets and liabilities measured at fair value on a recurring basis at December 31, 2016 were as follows: Fair Value Measurements at December 31, 2016 Using: Assets and Liabilities Recorded at 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) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,492 $ 15,492 $ — $ — Liabilities: Deferred compensation $ 1,837 $ — $ 1,837 $ —
Financial instruments recorded at historical carrying value [Table Text Block]	Financial instruments classified as noncurrent liabilities and their carrying values and fair values were as follows: April 1, 2017 December 31, 2016 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 100,000 $ 100,000 $ 67,000 $ 67,000 Senior unsecured notes 18,000 18,408 18,000 18,509 Term loans, noncurrent 9,135 11,372 7,623 9,854 Total $ 127,135 $ 129,780 $ 92,623 $ 95,363

Basis of Financial Statement 35

Basis of Financial Statement Preparation Recent accounting guidance (Details) $ in Thousands	3 Months Ended
	Apr. 01, 2017USD ($)
Stock split, conversion ratio	2
Accounting Standards Update 2016 09 [Member] | Retained earnings [Member]
New accounting pronouncement or change in accounting principle, cumulative effect of change on equity or net assets	$ 162

Correction of an Error (Details

Correction of an Error (Details)		3 Months Ended
		Apr. 01, 2017USD ($)	Dec. 31, 2016USD ($)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Temporary Equity, Other Changes		$ 0
Number of put option periods		2
Duration of put option periods		60 days
Retained earnings		$ 129,575,000	$ 133,951,000
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP); 7,276 and 7,057 shares at redemption value as of April 1, 2017 and December 31, 2016		128,056,000	124,201,000
Common shares	[1]	35,638,000	35,857,000
Additional paid-in capital	[1]	40,666,000	41,626,000
Scenario, Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Retained earnings		285,916,000	290,292,000
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP); 7,276 and 7,057 shares at redemption value as of April 1, 2017 and December 31, 2016		0	0
Common shares		21,457,000	21,457,000
Additional paid-in capital		26,562,000	23,886,000
Temporary equity [Member] | Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Retained earnings		(139,190,000)	(139,190,000)
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP); 7,276 and 7,057 shares at redemption value as of April 1, 2017 and December 31, 2016		128,056,000	124,201,000
Common shares		(2,970,000)	(2,751,000)
Additional paid-in capital		14,104,000	17,740,000
Stock split [Member] | Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Retained earnings		(17,151,000)	(17,151,000)
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP); 7,276 and 7,057 shares at redemption value as of April 1, 2017 and December 31, 2016		0	0
Common shares		17,151,000	17,151,000
Additional paid-in capital		$ 0	$ 0
[1]	* Adjusted for two-for-one stock split

Accounts Receivable, Net and 37

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Accounts receivable, net
Accounts receivable	$ 119,257	$ 128,202
Receivables under contractual arrangements	30,164	21,541
Accounts receivable, gross	149,421	149,743
Less allowances for doubtful accounts	3,309	3,609
Accounts receivable, net	146,112	146,134
Accrued expenses
Employee compensation	9,450	18,438
Accrued compensated absences	9,331	9,215
Self-insured medical claims	4,622	2,961
Income tax payable	324	953
Customer advances, deposits	456	2,997
Taxes, other than income	3,366	2,166
Other	1,367	929
Total	28,916	37,659
Other current liabilities
Long-term debt	15,335	16,871
Total	$ 38,667	$ 39,963

Business Combinations (Details)

Business Combinations (Details) - USD ($)	3 Months Ended		12 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Feb. 28, 2017
Investment in businesses	$ 10,877,000	$ 93,000
Liabilities assumed	1,141,000	93,000
Debt issued	3,099,000	$ 0
Cash paid	7,778,000
Cash	326,000
Receivables	1,749,000
Prepaid expense	126,000
Equipment	2,008,000
Deposits and other	52,000
Intangibles	7,757,000
Arborguard Tree Specialists Inc. [Member]
Liabilities assumed	1,119,000
Debt issued	2,724,000
Cash paid	7,200,000
Revenue reported by acquired entity for last annual period			$ 10,711,000
Intangibles	$ 6,791,000

Identified Intangible Assets 39

Identified Intangible Assets and Goodwill, Net (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	$ 31,056	$ 30,488
Accumulated amortization	26,890	26,417
Identified intangible assets, net	4,166	4,071
Goodwill	37,500	30,305
Identified intangible assets and goodwill, net	41,666	34,376
Customer lists/relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	18,323	17,822
Accumulated amortization	15,536	15,171
Employment-related [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	7,074	7,032
Accumulated amortization	6,432	6,386
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	5,659	5,634
Accumulated amortization	$ 4,922	$ 4,860

Long-Term Debt and Commitment40

Long-Term Debt and Commitments Related to Letters of Credit Long-Term Debt (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Revolving credit facility, noncurrent	$ 100,000	$ 67,000
Senior unsecured notes	24,000	24,000
Term loans	15,812	16,151
Capital leases	2,658	2,343
Long-term debt	142,470	109,494
Less debt issuance costs	298	333
Less current portion	15,335	16,871
Long-term debt, excluding current maturities	126,837	92,290
Swing-line borrowings [Member]
Revolving credit facility, noncurrent	7,000	10,000
London Interbank Offered Rate (LIBOR) [Member]
Revolving credit facility, noncurrent	$ 93,000	$ 57,000

Long-Term Debt and Commitment41

Long-Term Debt and Commitments Related to Letters of Credit (Narrative) (Details) $ in Thousands	3 Months Ended
	Apr. 01, 2017USD ($)	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 175,000
Revolving credit facility, maximum borrowing capacity	210,000
Unused commitments under credit facility	70,929
Revolving credit facility borrowings	$ 100,000	$ 67,000
Number of principal payments	5
Anniversary when principal payments begin	6
Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.10%
Maximum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.25%
Swing-line borrowings [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 15,000
Revolving credit facility borrowings	$ 7,000	10,000
Unsecured debt [Member]
Debt Instrument [Line Items]
Interest rate	5.09%
Accounts receivable securitization [Member]
Debt Instrument [Line Items]
Interest rate	0.90%
Unused commitment fee threshold percent	0.50
Debt instrument variable rate base rate calculation, default rate	2.00%
Accounts receivable securitization [Member] | Base Rate, Federal Funds [Member]
Debt Instrument [Line Items]
Debt instrument, variable rate, base rate calculation	0.50%
Line of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility borrowings	$ 104,071
Line of credit [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt instrument, variable rate, base rate calculation	1.50%
Line of credit [Member] | Base Rate, Federal Funds [Member]
Debt Instrument [Line Items]
Debt instrument, variable rate, base rate calculation	0.50%
Line of credit [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.75%
Line of credit [Member] | Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	1.50%
Letter of credit [Member]
Debt Instrument [Line Items]
Letters of credit issued	$ 64,221	64,225
Letter of credit [Member] | Revolving credit facility [Member]
Debt Instrument [Line Items]
Letters of credit issued	4,071	4,071
Letter of credit [Member] | Accounts receivable securitization [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	60,000
Letters of credit issued	$ 58,150	58,150
Debt Instrument, Term	1 year
Letter of credit [Member] | Accounts receivable securitization [Member] | Minimum [Member]
Debt Instrument [Line Items]
Letter of credit, unused capacity, commitment fee percentage	0.0035
Letter of credit [Member] | Accounts receivable securitization [Member] | Maximum [Member]
Debt Instrument [Line Items]
Letter of credit, unused capacity, commitment fee percentage	0.0045
Letter of credit [Member] | Line of credit [Member]
Debt Instrument [Line Items]
Letters of credit issued	$ 2,000	$ 2,004
Letter of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	$ 100,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
		Apr. 01, 2017	Apr. 02, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock split, conversion ratio		2
Share-based compensation arrangement by share-based payment award, percentage of outstanding stock maximum		5.00%
Share-based compensation arrangement by share-based payment award, percentage of outstanding and available for grant, maximum		10.00%
Compensation expense, share-based payment plans		$ 986	$ 646
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Volatility rate		10.30%	10.60%
Risk-free interest rate		2.30%	2.10%
Expected dividend yield		0.70%	0.70%
Expected life of awards (years)		8 years 6 months	9 years 2 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance	[1]	1,599,296
Granted	[1]	0
Exercised	[1]	(17,850)
Forfeited	[1]	(62,574)
Outstanding, ending balance	[1]	1,518,872
Exercisable, ending balance	[1]	674,472
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average exercise price, beginning balance	[1]	$ 12.49
Granted, weighted average exercise price	[1]	0
Exercised, weighted average exercise price	[1]	10.76
Forfeited, weighted average exercise price	[1]	12.70
Outstanding, weighted average exercise price, ending balance	[1]	12.50
Exercisable, weighted average exercise price, ending balance	[1]	$ 10.24
Exercisable, weighted average remaining contractual life (years)		4 years 10 months 10 days
Outstanding, aggregate intrinsic value		$ 7,746
Exercisable, aggregate intrinsic value		4,846
Outstanding, unrecognized compensation cost		$ 1,603
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, period for recognition		2 years 7 months 6 days
Employee stock purchase plan [Domain]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans		$ 219	$ 172
Employee stock purchase plan, service period		1 year
Employee stock purchase plan, percentage of market price, purchase date		85.00%
Employee stock purchase plan, discount from market price, purchase date		15.00%
Stock option plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans		$ 201	129
Stock options awarded, term (years)		10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average remaining contractual life (years)		6 years 7 months 6 days
Stock-settled stock appreciation rights (SSARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans		$ 244	146
Share-based compensation arrangement by share-based payment award, award vesting period		5 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance	[1]	743,662
Granted	[1]	152,000
Forfeited	[1]	0
Vested	[1]	(234,548)
Unvested, ending balance	[1]	661,114
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	[1]	$ 2.75
Granted, weighted average award date value	[1]	3.57
Forfeited, weighted average award date value	[1]	0
Vested, weighted average award date value	[1]	2.64
Unvested, weighted average award date value, ending balance	[1]	$ 2.98
Weighted average remaining contractual life (years)		3 years
Unrecognized compensation cost		$ 1,814
Aggregate intrinsic value		$ 11,636
Employee SSARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, ending balance	[1]	655,116
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	[1]	$ 3
Weighted average remaining contractual life (years)		3 years
Unrecognized compensation cost		$ 1,813
Aggregate intrinsic value		$ 11,530
Nonemployee director SSARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, ending balance	[1]	5,998
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	[1]	$ 1.02
Weighted average remaining contractual life (years)		2 months 12 days
Unrecognized compensation cost		$ 1
Aggregate intrinsic value		106
Restricted stock units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans		$ 322	$ 199
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance	[1]	304,958
Granted	[1]	68,086
Forfeited	[1]	0
Vested	[1]	(36,334)
Unvested, ending balance	[1]	336,710
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	[1]	$ 13.22
Granted, weighted average award date value	[1]	17.01
Forfeited, weighted average award date value	[1]	0
Vested, weighted average award date value	[1]	10.13
Unvested, weighted average award date value, ending balance		$ 14.31
Weighted average remaining contractual life (years)		3 years
Unrecognized compensation cost		$ 2,953
Aggregate intrinsic value		$ 5,926
[1]	* Adjusted for two-for-one stock split

Net Periodic Benefit Expense 43

Net Periodic Benefit Expense - Defined Benefit Pension Plans (Details) - Pension plans, defined benefit [Member] - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Defined Benefit Plan Disclosure [Line Items]
Service costs--increase in benefit obligation earned	$ 133	$ 100
Interest cost on projected benefit obligation	263	317
Expected return on plan assets	(169)	(277)
Settlement loss	0	453
Amortization of net actuarial loss	237	243
Amortization of prior service cost	16	0
Net pension expense of defined benefit pension plans	$ 480	$ 836

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Effective income tax rate	38.50%	39.70%
Unrecognized tax benefits	$ 2,532		$ 2,532
Unrecognized tax benefits that would impact effective tax rate	2,053		2,053
Unrecognized tax benefits, interest on income taxes accrued	$ 107		$ 107

Accumulated Other Comprehensi45

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Accumulated other comprehensive income (loss) [Roll Forward]
Beginning balance	$ (12,162)	$ (13,394)
Unrealized gains (losses)	322	1,752
Amounts reclassified from accumulated other comprehensive income (loss)	253	592
Tax effect	(96)	(230)
Net of tax amount	479	2,114
Ending balance	(11,683)	(11,280)
Foreign currency translation adjustments [Member]
Accumulated other comprehensive income (loss) [Roll Forward]
Beginning balance	(5,500)	(6,244)
Unrealized gains (losses)	322	1,752
Amounts reclassified from accumulated other comprehensive income (loss)	0	0
Tax effect	0	0
Net of tax amount	322	1,752
Ending balance	(5,178)	(4,492)
Defined benefit pension plans [member]
Accumulated other comprehensive income (loss) [Roll Forward]
Beginning balance	(6,662)	(7,150)
Unrealized gains (losses)	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	253	592
Tax effect	(96)	(230)
Net of tax amount	157	362
Ending balance	$ (6,505)	$ (6,788)

Per Share Amounts and Common 46

Per Share Amounts and Common Shares Outstanding (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
		Apr. 01, 2017	Apr. 02, 2016
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2017		24,923,140
Shares purchased		(119,036)
Shares sold		247,518
Stock subscription offering -- cash purchases		3,820
Options and awards exercised		20,048
Shares outstanding at April 1, 2017		25,075,490
Net loss		$ (3,887)	$ (4,188)
Weighted-average shares outstanding, basic	[1]	24,967,000	25,541,000
Weighted-average shares, partially-paid share subscriptions	[1]	208,000	214,000
Basic weighted average shares	[1]	25,175,000	25,755,000
Incremental shares from assumed exercise of stock subscription purchase rights	[1]	145,000	137,000
Incremental shares from assumed exercise of stock options and awards	[1]	896,000	925,000
Diluted weighted-average shares	[1]	26,216,000	26,817,000
Net loss per share--basic and diluted	[1]	$ (0.15)	$ (0.16)
Employee and director options exercisable	[1]	674,472
Partially-paid subscriptions	[1]	832,700
Purchase rights outstanding	[1]	335,302
Temporary equity [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2017		7,056,904
Shares purchased		(12,111)
Shares sold		231,154
Stock subscription offering -- cash purchases		0
Options and awards exercised		0
Shares outstanding at April 1, 2017		7,275,947
Permanent equity [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2017		17,866,236
Shares purchased		(106,925)
Shares sold		16,364
Stock subscription offering -- cash purchases		3,820
Options and awards exercised		20,048
Shares outstanding at April 1, 2017		17,799,543
[1]	* Adjusted for two-for-one stock split

Per Share Amounts and Common 47

Per Share Amounts and Common Shares Outstanding Stock subscription (Details)	3 Months Ended
	Apr. 01, 2017USD ($)$ / sharesshares
Equity [Abstract]
Stock subscription offering, subscription price | $ / shares	$ 9.85	[1]
Stock subscription offering, number of shares subscribed | shares	1,275,428	[1]
stock subscription offering, value of shares subscribed | $	$ 12,563,000
Stock subscription offering, minimum financed amount | $	$ 5,000
Stock subscription offering, down payment	10.00%
Stock subscription offering, term (in years)	7 years
Stock subscription offering, interest rate	2.00%
Stock subscription offering, minimum amount to receive right | $	$ 5,000
Stock subscription offering, number of shares purchased to receive one right | shares	3
Stock subscription offering, number of rights issued | shares	423,600	[1]
Stock subscription offering, portion exercisable per year	14.29%
Stock subscription offering, right expiration term (in years)	7 years
[1]	* Adjusted for two-for-one stock split

Operations by Business Segmen48

Operations by Business Segment (Details) $ in Thousands		3 Months Ended
		Apr. 01, 2017USD ($)	Apr. 02, 2016USD ($)	Dec. 31, 2016USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments		2
Revenues		$ 192,813	$ 180,833
Income (loss) from operations		(4,342)	(5,120)
Interest expense		(1,257)	(965)
Interest income		70	68
Other income (expense), net		(792)	(599)
Loss before income taxes		(6,321)	(6,616)
Segment assets, total		448,089	415,769	$ 423,939
Utility services [Member]
Segment Reporting Information [Line Items]
Revenues		112,478	100,028
Income (loss) from operations		2,658	1,474
Segment assets, total		176,504	164,107
Residential commercial services [Member]
Segment Reporting Information [Line Items]
Revenues		79,587	80,334
Income (loss) from operations		(3,582)	(1,436)
Segment assets, total		171,777	160,742
All other [Member]
Segment Reporting Information [Line Items]
Revenues		748	471
Income (loss) from operations		(2,575)	(3,106)
Segment assets, total		0	0
Reconciling adjustments [Member]
Segment Reporting Information [Line Items]
Revenues		0	0
Income (loss) from operations	[1]	(843)	(2,052)
Interest expense		(1,257)	(965)
Interest income		70	68
Other income (expense), net		(792)	(599)
Segment assets, total	[2]	$ 99,808	$ 90,920
[1]	(a)Reclassification of depreciation expense and allocation of corporate expenses.
[2]	Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Fair Value Measurements and F49

Fair Value Measurements and Financial Instruments (Details) - Fair value, measurements, recurring [Member] - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
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	$ 15,902	$ 15,492
Deferred compensation	0	0
Significant other observable inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	0	0
Deferred compensation	1,874	1,837
Significant unobservable inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	0	0
Deferred compensation	0	0
Total carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	15,902	15,492
Deferred compensation	$ 1,874	$ 1,837

Fair Value Measurements and F50

Fair Value Measurements and Financial Instruments Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Carrying value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	$ 100,000	$ 67,000
Senior unsecured notes	18,000	18,000
Term loans, noncurrent	9,135	7,623
Total	127,135	92,623
Fair value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	100,000	67,000
Senior unsecured notes	18,408	18,509
Term loans, noncurrent	11,372	9,854
Total	$ 129,780	$ 95,363

The Davey 401KSOP and Employe51

The Davey 401KSOP and Employee Stock Ownership Plan (Details) $ in Thousands	3 Months Ended
	Apr. 01, 2017USD ($)shares	Dec. 31, 2016USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employee Stock Ownership Plan (ESOP), Initial Shares in ESOP | shares	120,000
Employee Stock Ownership Plan (ESOP), Shares Adjusted for Stock Split | shares	23,040,000
Employee Stock Ownership Plan (ESOP), Initial Value in ESOP	$ 2,700
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	3.00%
Defined Contribution Plan, Eligible Age	21
Defined Contribution Plan, Service Requirement for Eligibility	1 year
Number of put option periods	2
Duration of put option periods	60 days
Employee Stock Ownership Plan (ESOP), Fair Value of Shares Subject to Repurchase Obligation	$ 1	$ 1
Company shares held in 401KSOP and ESOP, fair value	126,908	123,053
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP); 7,276 and 7,057 shares at redemption value as of April 1, 2017 and December 31, 2016	$ 128,056	$ 124,201
Defined Contribution Plan, Tier 1 [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	100.00%
Defined Contribution Plan, Tier 2 [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	50.00%
Maximum [Member] | Defined Contribution Plan, Tier 1 [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	1.00%
Maximum [Member] | Defined Contribution Plan, Tier 2 [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	4.00%