Davey Tree Expert 10-Q 4 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	3 Months Ended
	Mar. 31, 2018	Apr. 27, 2018
Entity Information [Line Items]
Entity registrant name	DAVEY TREE EXPERT CO
Entity central index key	277,638
Current fiscal year end date	--12-31
Entity filer category	Accelerated Filer
Document type	10-Q
Document period end date	Mar. 31, 2018
Document fiscal year focus	2,018
Document fiscal period focus	Q1
Amendment flag	false
Entity common stock, shares outstanding		24,022,304

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash	$ 10,301	$ 13,121
Accounts receivable, net	158,078	168,671
Operating supplies	13,706	10,069
Other current assets	15,153	17,264
Total current assets	197,238	209,125
Property and equipment	627,935	616,036
Less accumulated depreciation	427,632	422,853
Property and equipment, net	200,303	193,183
Other assets	35,284	29,156
Identified intangible assets and goodwill, net	41,375	41,671
Total assets	474,200	473,135
Current liabilities:
Accounts payable	39,597	45,093
Accrued expenses	32,312	42,816
Other current liabilities	37,001	40,748
Total current liabilities	108,910	128,657
Long-term debt	146,402	119,210
Self-insurance accruals	46,368	43,912
Other noncurrent liabilities	19,706	19,966
Total liabilities	321,386	311,745
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP); 6,645 and 6,467 shares at redemption value as of March 31, 2018 and December 31, 2017	126,924	123,520
Common shareholders' equity:
Common shares, $1.00 par value, per share; 48,000 shares authorized; 36,269 and 36,447 shares issued and outstanding before deducting treasury shares and which excludes 6,645 and 6,467 shares subject to redemption as of March 31, 2018 and December 31, 2017	36,269	36,447
Additional paid-in capital	58,132	58,554
Common shares subscribed, unissued	7,457	7,529
Retained earnings	136,229	143,835
Accumulated other comprehensive loss	(9,079)	(8,393)
Shareholders' equity before treasury stock	229,008	237,972
Less: Cost of common shares held in treasury; 18,752 shares at March 31, 2018 and 18,693 shares at December 31, 2017	201,489	198,327
Common shares subscription receivable	1,629	1,775
Total common shareholders' equity	25,890	37,870
Total liabilities and shareholders' equity	$ 474,200	$ 473,135

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Common shares, par value	$ 1	$ 1
Common shares, authorized	48,000,000	48,000,000
Common shares, issued	36,269,000	36,447,000
Common stock, shares, outstanding, before treasury shares	36,269,000	36,447,000
Common shares held in treasury	18,752,000	18,693,000
Reedemable common shares	6,645,000	6,467,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Income Statement [Abstract]
Revenues	$ 208,651	$ 192,813
Costs and expenses:
Operating	144,623	133,659
Selling	39,657	35,534
General and administrative	17,718	16,400
Depreciation and amortization	13,121	12,190
Gain on sale of assets, net	(802)	(975)
Costs and expenses	214,317	196,808
Loss from operations	(5,666)	(3,995)
Other income (expense):
Interest expense	(1,401)	(1,257)
Interest income	78	70
Other, net	(1,662)	(1,139)
Loss before income taxes	(8,651)	(6,321)
Income tax benefits	(2,024)	(2,434)
Net loss	$ (6,627)	$ (3,887)
Net income per share:
Net loss per share--basic and diluted	$ (0.26)	$ (0.15)
Weighted-average shares outstanding:
Weighted-average shares outstanding--basic and diluted	25,418	25,175
Basic	25,418	25,175
Diluted	26,476	26,216
Dividends declared per share	$ 0.025	$ 0.025

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (6,627)	$ (3,887)
Components of other comprehensive income/(loss), net of tax:
Foreign currency translation adjustments	(832)	322
Amortization of defined benefit pension items:
Net actuarial loss	134	147
Prior service cost	12	10
Defined benefit pension plan adjustments	146	157
Other comprehensive (loss)/income, net of tax	(686)	479
Comprehensive loss	$ (7,313)	$ (3,408)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Operating activities
Net loss	$ (6,627)	$ (3,887)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	13,121	12,190
Other	3,113	(458)
Changes in operating assets and liabilities:
Accounts receivable	10,593	1,771
Operating liabilities	(13,566)	(8,695)
Other, net	(11,284)	(5,078)
Adjustments to reconcile net loss to net cash provided by operating activities:	1,977	(270)
Net cash used in operating activities	(4,650)	(4,157)
Capital expenditures:
Equipment	(20,066)	(21,616)
Land and building	(126)	(911)
Purchases of businesses, net of cash acquired	(86)	(7,452)
Other	1,001	1,207
Net cash used in investing activities	(19,277)	(28,772)
Financing activities
Revolving credit facility proceeds, net	28,500	33,000
Purchase of common shares for treasury	(6,067)	(2,002)
Sale of common shares from treasury	4,460	5,340
Dividends	(623)	(650)
Payments of notes payable	(5,163)	(3,123)
Net cash provided by financing activities	21,107	32,565
Decrease in cash	(2,820)	(364)
Cash, beginning of period	13,121	9,006
Cash, end of period	10,301	8,642
Supplemental cash flow information follows:
Interest paid	1,631	1,482
Income taxes paid	$ 1,449	$ 2,506

Basis of Financial Statement Pr

Basis of Financial Statement Preparation	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Basis of financial statement preparation [Text Block]	Basis of Financial Statement Preparation The condensed consolidated financial statements present the financial position, results of operations and cash flows of The Davey Tree Expert Company and its subsidiaries. When we refer to “we,” “us,” “our,” “Davey,” or “Davey Tree”, we mean The Davey Tree Expert Company and its subsidiaries, unless otherwise expressly stated or the context indicates otherwise. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The consolidated financial statements include all adjustments which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal, recurring nature. All significant intercompany accounts and transactions have been eliminated. Certain information and disclosures required by U.S. GAAP for complete financial statements have been omitted in accordance with the rules and regulations of the SEC. We suggest that these condensed consolidated financial statements be read in conjunction with the financial statements included in our annual report on Form 10-K for the year ended December 31, 2017 (the “ 2017 Annual Report”). Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect reported amounts. Our consolidated financial statements include amounts that are based on management’s best estimates and judgments. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, income taxes and revenue recognition. Actual results could differ from those estimates. Interim Results of Operations --Interim results may not be indicative of calendar year performance because of seasonal and short-term variations. Recent Accounting Guidance Accounting Standards Adopted in 2018 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 Company adopted ASU 2016-15 on January 1, 2018. The adoption of ASU 2016-15 did not 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 A. Basis of Financial Statement Preparation (continued) the service cost component of the net periodic benefit cost may be capitalized in assets. The amendments under ASU 2017-07 also provide a practical expedient that permits the use of amounts disclosed in its pension and other postretirement benefit plan note for prior year comparative periods as the estimation basis for applying the guidance retrospectively. The Company adopted ASU 2017-07 on January 1, 2018 and chose to use the practical expedient provided when applying the guidance retrospectively. Upon adoption, service costs are recognized in our financial statements as general and administrative expenses while the remaining components of net periodic benefit cost are recognized as other income (expense). Pension expense of $347 for the first three months of 2017 has been reclassified from general and administrative expense to other income (expense). 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 replaces all current U.S. GAAP guidance on revenue recognition and eliminates all industry-specific guidance. The Company adopted ASU 2014-09 and applied it to all contracts that were not completed using the modified retrospective method for those contracts that were not completed as of adoption. The cumulative effect of applying the guidance in ASU 2014-09 to contracts that were not yet completed as of January 1, 2018 was not material. Further, the adoption of ASU 2014-09 will not have a significant impact on the amount or timing of revenue recognition. Therefore, we have not disclosed the amount by which each financial statement line item is affected in the current period as a result of applying ASU 2014-09 or an explanation of significant changes between our results as reported and those that would have been reported under legacy GAAP as no significant changes were identified. Accounting Standards Not Yet Adopted 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. The Company plans to adopt ASU 2016-02 on January 1, 2019. Management has assembled a project team and is in the process of gathering information to evaluate real estate, personal property and other arrangements that may meet the definition of a lease and has purchased a technology solution to assist with the management of leases. Management expects that the adoption of ASU 2016-02 will have a material impact on the Company's consolidated financial statements. Accounting Standards Update 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220) --In February 2018, the FASB issued ASU 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220)." ASU 2018-02 provides an option to reclassify the stranded tax effects within accumulated other comprehensive income to retained earnings as a result of the Tax Cuts and Jobs Act of 2017. This standard is effective for interim and annual reporting periods beginning after December 15, 2018, which for Davey Tree would be January 1, 2019. Early adoption is permitted. Management has not yet completed its assessment of the impact of the new standard on the Company's consolidated financial statements.

Seasonality of Business

Seasonality of Business	3 Months Ended
	Mar. 31, 2018
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 March 31, 2018 are not indicative of results that may be expected for any other interim period or for the year ending December 31, 2018 . Business seasonality traditionally results in higher revenues during the second and third quarters as compared with the first and fourth quarters of the year, while the methods of accounting for fixed costs, such as depreciation expense, amortization, rent and interest expense, are not significantly impacted by business seasonality.

Accounts Receivable, Net and Su

Accounts Receivable, Net and Supplemental Balance-Sheet Information	3 Months Ended
	Mar. 31, 2018
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 March 31, December 31, Accounts receivable $ 110,712 $ 143,244 Receivables under contractual arrangements 51,852 29,895 162,564 173,139 Less allowances for doubtful accounts 4,486 4,468 Accounts receivable, net $ 158,078 $ 168,671 Receivables under contractual arrangements consist of work-in-process in accordance with the terms of contracts, primarily with utility services customers. The following items comprise the amounts included in the balance sheets: Other current assets March 31, December 31, Refundable income taxes $ 1,229 $ 587 Prepaid expense 13,735 15,893 Other 189 784 Total $ 15,153 $ 17,264 Accrued expenses March 31, December 31, Employee compensation $ 12,010 $ 20,794 Accrued compensated absences 9,590 9,267 Self-insured medical claims 4,447 3,193 Income tax payable 623 3,443 Customer advances, deposits 72 1,672 Taxes, other than income 3,662 2,279 Other 1,908 2,168 Total $ 32,312 $ 42,816 C. Accounts Receivable, Net and Supplemental Balance-Sheet Information (continued) Other current liabilities March 31, December 31, Note Payable $ — $ 149 Current portion of: Long-term debt 13,155 16,817 Self-insurance accruals 23,846 23,782 Total $ 37,001 $ 40,748

Business Combinations (Notes)

Business Combinations (Notes)	3 Months Ended
	Mar. 31, 2018
Business Combinations [Abstract]
Business Combinations	Business Combinations Our investment in businesses during the first three months of 2018 was $86 , with liabilities assumed of $86 and no debt issued. 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 1, 2017 , our investment in businesses was $10,877 , including liabilities assumed of $1,076 and $3,099 of debt issued. 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 March 31, 2018 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 March 31, 2018 are not material and, accordingly, are not provided. Investments in Businesses Subsequent to March 31, 2018 --Subsequent to March 31, 2018 and throughout the end of April 2018, we made investments in businesses approximating $3,300 .

Identified Intangible Assets an

Identified Intangible Assets and Goodwill, Net	3 Months Ended
	Mar. 31, 2018
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: March 31, 2018 December 31, 2017 Identified Intangible Assets and Goodwill, Net Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships $ 21,972 $ 17,186 $ 21,487 $ 16,846 Employment-related 7,332 6,691 7,333 6,624 Tradenames 5,978 5,193 5,978 5,134 Amortized intangible assets 35,282 $ 29,070 34,798 $ 28,604 Less accumulated amortization 29,070 28,604 Identified intangibles, net 6,212 6,194 Unamortized intangible assets: Goodwill 35,163 35,477 $ 41,375 $ 41,671 The changes in the carrying amounts of goodwill, by segment, for the three months ended March 31, 2018 follow: Balance at January 1, 2018 Acquisitions Translation and Other Adjustments Balance at March 31, 2018 Utility $ 3,424 $ — $ — $ 3,424 Residential and Commercial 32,053 — (314 ) 31,739 Total $ 35,477 $ — $ (314 ) $ 35,163 In the first quarter of 2018, the Company finalized all purchase accounting adjustments related to the Arborguard acquisition. The Company has recorded fair value adjustments based on new information obtained during the measurement period primarily related to customer lists, and deferred taxes. These adjustments have resulted in a decrease in goodwill of $298 from the Company's initial estimate. Additionally, the change to the provisional amount resulted in an increase in amortization expense of $52 and accumulated amortization of $70 , of which $52 relates to the previous year.

Long-Term Debt and Commitments

Long-Term Debt and Commitments Related to Letters of Credit	3 Months Ended
	Mar. 31, 2018
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: March 31, December 31, Revolving credit facility Swing-line borrowings $ 13,500 $ — LIBOR borrowings 115,000 100,000 128,500 100,000 Senior unsecured notes 18,000 18,000 Term loans 11,651 16,242 Capital leases 2,087 2,510 160,238 136,752 Less debt issuance costs 681 725 Less current portion 13,155 16,817 $ 146,402 $ 119,210 Revolving Credit Facility --As of March 31, 2018 , we had a $250,000 revolving credit facility with a group of banks, which expires in October 2022 and permits borrowings, as defined, up to $250,000 , including a letter of credit sublimit of $100,000 and a swing-line commitment of $25,000 . Under certain circumstances, the amount available under the revolving credit facility may be increased to $325,000 . 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 (not to exceed 3.00 to 1.00 with exceptions in case of material acquisitions) and a minimum interest coverage ratio (not less than 3.00 to 1.00), in each case subject to certain further restrictions as described in the Credit Agreement. As of March 31, 2018 , we had unused commitments under the facility approximating $118,587 , with $131,413 committed, consisting of borrowings of $128,500 and issued letters of credit of $2,913 . Borrowings outstanding bear interest, at Davey Tree’s option, of either (a) a base rate or (b) LIBOR plus a margin adjustment ranging from .875% 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 .225% is also required based on the average daily unborrowed commitment. 5.09 % Senior Unsecured Notes --The senior unsecured notes are due July 22, 2020 and were issued during July 2010 as 5.09 % Senior Unsecured Notes, Series A (the " 5.09 % Senior Notes"), pursuant to a Master Note Purchase Agreement (the “Purchase Agreement”) between the Company and the purchasers of the 5.09 % Senior Notes. The 5.09 % Senior Notes are equal in right of payment with our revolving credit facility and all other senior unsecured obligations of the Company. Interest is payable semiannually and five equal, annual principal payments commenced on July 22, 2016 (the sixth anniversary of issuance). The Purchase Agreement contains customary events of default and covenants related to limitations on indebtedness and transactions with affiliates and the maintenance of certain financial ratios. F. Long-Term Debt and Commitments Related to Letters of Credit (continued) Accounts Receivable Securitization Facility --In May 2017, the Company amended its Accounts Receivable Securitization Facility (the "AR Securitization program") to extend the scheduled termination date for an additional one -year period, to May 8, 2018 and increase the limit of the facility from $60,000 to $100,000 . As of March 31, 2018 , 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 ("LCs") as of March 31, 2018 --to the bank in exchange for the bank issuing LCs. Fees payable to the bank include: (a) an LC issuance fee, payable on each settlement date, in the amount of .90% per annum on the aggregate amount of all LCs outstanding plus outstanding reimbursement obligations (e.g., arising from drawn LCs), if any, and (b) an unused LC fee, payable monthly, equal to (i) .35% per annum for each day on which the sum of the total LCs outstanding plus any outstanding reimbursement obligations is greater than or equal to 50% of the facility limit and (ii) .45% per annum for each day on which the sum of the total LCs outstanding plus any outstanding reimbursement obligations is less than 50% of the facility limit. If an LC is drawn and the bank is not immediately reimbursed in full for the drawn amount, any outstanding reimbursement obligation will accrue interest at a per annum rate equal to a reserve-adjusted LIBOR or, in certain circumstances, a base rate equal to the higher of (i) the bank’s prime rate and (ii) the federal funds rate plus .50% and, following any default, 2.00% plus the greater of (a) adjusted LIBOR and (b) a base rate equal to the higher of (i) the bank’s prime rate and (ii) the federal funds rate plus .50% . The agreements underlying the AR securitization program 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 March 31, 2018 and December 31, 2017 , total commitments related to issued letters of credit were $63,067 , of which $2,913 were issued under the revolving credit facility, $58,150 were issued under the AR securitization program, and $2,004 were issued under short-term lines of credit.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based compensation[Text Block]	Stock-Based Compensation Our shareholders approved the 2014 Omnibus Stock Plan (the “2014 Stock Plan”) at our annual meeting of shareholders on May 20, 2014. The 2014 Stock Plan replaced the expired 2004 Omnibus Stock Plan (the “2004 plan”) previously approved by the shareholders in 2004. The 2014 Stock Plan is administered by the Compensation Committee of the Board of Directors and has a term of 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 G. Stock-Based Compensation (continued) 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 restricted stock units -- included in the results of operations follows: Three Months Ended March 31, April 1, Compensation expense, all share-based payment plans $ 1,024 $ 986 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 $257 being recognized for the three months ended March 31, 2018 and $219 for the three months ended April 1, 2017 . 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 $182 for the three months ended March 31, 2018 and $201 for the three months ended April 1, 2017 . Stock-Settled Stock Appreciation Rights -- During the three months ended March 31, 2018 , the Compensation Committee awarded 121,243 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. G. Stock-Based Compensation (continued) The following table summarizes our SSARs as of March 31, 2018 . Stock-Settled Stock Appreciation Rights Number Rights Weighted- Average Award Date Value Weighted- Life Unrecognized Cost Aggregate Value Unvested, January 1, 2018 448,180 $ 3.10 Granted 121,243 3.84 Forfeited — — Vested (140,340 ) 3.00 Unvested, March 31, 2018 429,083 $ 3.34 2.8 years $ 1,304 $ 8,195 Compensation costs for SSARs are determined using a fair-value method and amortized over the requisite service period. Compensation expense for SSARs was $160 for the three months ended March 31, 2018 and $244 for the three months ended April 1, 2017 . Restricted Stock Units --During the three months ended March 31, 2018 , the Compensation Committee awarded 31,738 performance-based restricted stock units ("PRSUs") to certain management employees. The Compensation Committee made similar awards in prior periods. The awards vest over specified periods. The following table summarizes restricted stock units ("RSUs") as of March 31, 2018 . Restricted Stock Units Number Units Weighted- Average Grant Date Value Weighted- Average Remaining Contractual Life Unrecognized Cost Aggregate Intrinsic Value Unvested, January 1, 2018 290,666 $ 14.41 Granted 31,738 18.46 Forfeited — — Vested (60,580 ) 11.96 Unvested, March 31, 2018 261,824 $ 15.46 2.5 years $ 2,224 $ 5,001 Employee PRSUs 224,400 $ 15.40 2.9 years $ 1,983 $ 4,286 Nonemployee Director RSUs 37,424 $ 15.85 1.2 years $ 241 $ 715 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 $425 for the three months ended March 31, 2018 and $322 for the three months ended April 1, 2017 . 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 G. Stock-Based Compensation (continued) 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 March 31, April 1, Volatility rate 10.1 % 10.3 % Risk-free interest rate 2.5 % 2.3 % Expected dividend yield .7 % .7 % Expected life of awards (years) 9.0 8.5 General Stock Option Information --The following table summarizes activity under the stock option plans for the three months ended March 31, 2018 . Stock Options Number Outstanding Weighted- Price Weighted- Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding, January 1, 2018 1,528,615 $ 13.05 Granted — — Exercised (7,300 ) 14.50 Forfeited (8,000 ) 11.03 Outstanding, March 31, 2018 1,513,315 $ 13.05 6.0 years $ 9,156 Exercisable, March 31, 2018 786,815 $ 11.12 4.6 years $ 6,279 As of March 31, 2018 , there was approximately $1,353 of unrecognized compensation cost related to stock options outstanding. The cost is expected to be recognized over a weighted-average period of 2.1 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
	Mar. 31, 2018
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 March 31, April 1, Components of pension expense (income) Service costs--increase in benefit obligation earned $ 100 $ 133 Interest cost on projected benefit obligation 180 263 Expected return on plan assets (58 ) (169 ) Amortization of net actuarial loss 182 237 Amortization of prior service cost 16 16 Net pension expense of defined benefit pension plans $ 420 $ 480 The components of net periodic benefit expense other than the service cost component are included in the line item other income (expense) in the income statement.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2018
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 March 31, 2018 is estimated to approximate 23.4 %. Our effective tax rate for the three months ended April 1, 2017 was estimated at 38.5 %. The change in rate is primarily due to the Tax Cuts and Jobs Act (the “Tax Reform Act”), that was signed into law on December 22, 2017 by the President of the United States, which reduces the federal income tax rate for 2018 and beyond from 35% to 21%. As a result of the Tax Reform Act, the Company estimated a tax liability of $6,100 due to the transition toll tax on the deemed repatriation of deferred foreign earnings of non-U.S. operations, which the Company believes will be fully offset by foreign tax credits. The final amounts recorded in subsequent financial statements may differ from these provisional amounts due to, among other things, additional analysis related to foreign deferred earnings, changes in interpretations of the Tax Reform Act and related assumptions of the Company and additional regulatory guidance that may be issued. On December 22, 2017, the Securities and Exchange Commission (“SEC”) issued Staff Accounting Bulletin 118 (“SAB 118”). This guidance allows registrants a “measurement period”, not to exceed one year from the date of enactment, to complete their accounting for the tax effects of the Tax Reform Act. SAB 118 further directs that during the measurement period, registrants who are able to make reasonable estimates for the tax effects of the Tax Reform Act should include those amounts in their financial statements as “provisional” amounts. Registrants should reflect adjustments over subsequent periods as they are able to refine their estimates and complete their accounting for the tax effects of the Tax Reform Act. The provisional amounts computed by the Company are I. Income Taxes (continued) expected to be finalized when the U.S. corporate income tax return for 2017 is filed in 2018, but in no event later than one year from the enactment date. At December 31, 2017 , we had unrecognized tax benefits of $2,581 , of which $1,948 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $128 . At March 31, 2018 , 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 2017, the U.S. Internal Revenue Service initiated an audit of the Company's U.S. income tax returns for 2015. With the exception of U.S. state jurisdictions, the Company is no longer subject to examination by tax authorities for the years through 2013. As of March 31, 2018 , 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
	Mar. 31, 2018
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 March 31, 2018 and three months ended April 1, 2017 : Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2018 $ (3,305 ) $ (5,088 ) $ (8,393 ) Other comprehensive income (loss) before reclassifications Unrealized losses $ (832 ) $ — $ (832 ) Amounts reclassified from accumulated other comprehensive income (loss) — 198 198 Tax effect — (52 ) (52 ) Net of tax amount (832 ) 146 (686 ) Balance at March 31, 2018 $ (4,137 ) $ (4,942 ) $ (9,079 ) 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 ) The change in defined benefit pension plans of $198 for the three months ended March 31, 2018 and the $253 for the three months ended April 1, 2017 is included in net periodic pension expense classified in the condensed statement of operations as general and administrative or other income (expense).

Per Share Amounts and Common Sh

Per Share Amounts and Common Shares Outstanding	3 Months Ended
	Mar. 31, 2018
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: Three Months Ended March 31, April 1, Income available to common shareholders: Net loss $ (6,627 ) $ (3,887 ) Weighted-average shares: Basic: Outstanding 25,229 24,967 Partially-paid share subscriptions 189 208 Basic weighted-average shares 25,418 25,175 Diluted: Basic from above 25,418 25,175 Incremental shares from assumed: Exercise of stock subscription purchase rights 146 145 Exercise of stock options and awards 912 896 Diluted weighted-average shares 26,476 26,216 Net loss per share--basic and diluted $ (.26 ) $ (.15 ) K. 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 March 31, 2018 follows: Common Shares Redeemable Net of Treasury Shares Shares Total Shares outstanding at January 1, 2018 17,753,832 6,467,027 24,220,859 Shares purchased (261,959 ) (39,105 ) (301,064 ) Shares sold — 217,325 217,325 Stock subscription offering -- cash purchases 12,670 — 12,670 Options and awards exercised 12,649 — 12,649 Shares outstanding at March 31, 2018 17,517,192 6,645,247 24,162,439 On March 31, 2018 , we had 24,162,439 common and redeemable shares outstanding, employee options exercisable to purchase 786,815 common shares, partially-paid subscriptions for 757,040 common shares and purchase rights outstanding for 302,797 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
	Mar. 31, 2018
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 2017 Annual Report. L. Operations by Business Segment (continued) Segment information reconciled to consolidated external reporting information follows: Utility Residential and Commercial All Other Reconciling Adjustments Consolidated Three Months Ended March 31, 2018 Revenues $ 118,687 $ 89,345 $ 619 $ — $ 208,651 Income (loss) from operations 1,814 (3,105 ) (3,792 ) (583 ) (a) (5,666 ) Interest expense (1,401 ) (1,401 ) Interest income 78 78 Other income (expense), net (1,662 ) (1,662 ) Loss before income taxes $ (8,651 ) Segment assets, total $ 200,201 $ 188,789 $ — $ 85,210 (b) $ 474,200 Three Months Ended April 1, 2017 Revenues $ 112,478 $ 79,587 $ 748 $ — $ 192,813 Income (loss) from operations 2,658 (3,582 ) (2,228 ) (843 ) (a) (3,995 ) Interest expense (1,257 ) (1,257 ) Interest income 70 70 Other income (expense), net (1,139 ) (1,139 ) Loss before income taxes $ (6,321 ) Segment assets, total $ 176,504 $ 171,777 $ — $ 99,808 (b) $ 448,089 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

Revenue Recognition (Notes)

Revenue Recognition (Notes)	3 Months Ended
	Mar. 31, 2018
Revenue Recognition [Abstract]
Revenue from contract from customer [Text Block]	Revenue Recognition We account for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers, which we adopted on January 1, 2018, using the modified retrospective method. See Note A for further discussion of the adoption, including the impact on our 2018 financial statements. Nature of Performance Obligations and Significant Judgments At contract inception, the company assesses the goods and services promised in its contracts with customers and identifies a performance obligation for each promised good or service (or bundle of goods and services) that is distinct. To identify the performance obligations, the company considers all of the goods or services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. A description of our performance obligations is included below. • Residential and Commercial Services - We provide a wide array of services for our residential and commercial customers including the treatment, preservation, maintenance, removal and planting of trees, shrubs and other plant life, landscaping, grounds maintenance, the application of fertilizer, herbicides and insecticides, natural resource management and consulting, forestry research and development, and environmental planning. A contract with a customer may include only one of these services, all of these services, or a combination of these services. For contracts in which we provide all, or a combination of these services, we believe that the nature of our promise is to provide an integrated property management service for our customer. In these contracts, the customer has effectively outsourced the care and maintenance of its property grounds to us during the duration of the contract as we are responsible for providing a continuous delivery of outsourced maintenance activities over the contract term. As such, for contracts that contain a combination of services, we have concluded that we have a single performance obligation, which is accounted for as a series of distinct services. • Utility Services - We provide a suite of vegetation management or arboricultural 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 and rights-of-way, chemical brush control, natural resource management and consulting, forestry research and development, and environmental planning. A contract with a customer may include only one of these services, all of these services, or a combination of these services. For contracts in which we provide all, or a combination of these services, we believe that the nature of our promise is to provide an integrated overall vegetation management service to prevent and mitigate damages to power lines from vegetation growth and encroachment, rather than the performance of discrete activities or services for the customer. As such, for contracts that contain a combination of services, we have concluded that we have a single performance obligation, which is accounted for as a series of distinct services. Our contracts with our customers generally originate upon the completion of a quote for services for residential and commercial customers or the receipt of a purchase order (or similar work order) for utility customers. In some cases, our contracts are governed by master services agreements, in which case our contract under ASC 606 consists of the combination of the master services agreement and the quote/purchase order. Many of our contracts have a stated duration of one year or less or contain termination clauses that allow the customer to cancel the contract after a specified notice period, which is typically less than 90 days. Due to the fact that many of our arrangements allow the customer to terminate for convenience, the duration of the contract for revenue recognition purposes generally does not extend beyond the services that we have actually transferred. As a result, many of our contracts are, in effect, day-to-day or month-to-month contracts. M. Revenue Recognition (continued) Revenue from our residential, commercial, and utility performance obligations is recognized over time as the customer simultaneously receives and consumes the benefits of our services as we perform. Many of our contracts compensate us based on an agreed upon price for each increment of service provided to the customer. Therefore, revenue is mainly recognized as each increment of service is provided to the customer at the amount that we are contractually entitled to. For contracts that contain a fixed price, we generally use a units-delivered based output method to measure progress. Revenue from our consulting services is also recognized over time and we use a cost-based input method to measure progress. Payment for our services is generally due within 30 days of such services being provided to the customer. The transaction price for our contracts is determined upon establishment of the contract that contains the final terms of the sale, including the description, quantity, and price of each service purchased. Certain of our contracts contain variable consideration, including index-based pricing, chargebacks, and prompt payment discounts. The Company estimates variable consideration and performs a constraint analysis for these contracts on the basis of both historical information and current trends. However, these types of variable consideration do not have a material effect on the Company’s revenue, either individually or in the aggregate. In addition, although our contracts generally include fixed pricing for each increment of service, the ultimate quantity of services that will be required in order to fulfill our performance obligations is unknown at contract inception. Therefore, our total transaction price ultimately varies based on the quantity and types of services provided to our customer. However, this type of variable consideration is allocated entirely to the distinct services within the series to which it relates. Disaggregation of Revenue The following table disaggregates our revenue for the three months ended March 31, 2018 by major sources: Utility Residential and Commercial All Other Consolidated Type of service: Tree and plant care $ 86,316 $ 56,397 $ 15 $ 142,728 Grounds maintenance — 22,802 — 22,802 Storm damage services 3,214 899 — 4,113 Consulting and other 29,157 9,247 604 39,008 Total revenues $ 118,687 $ 89,345 $ 619 $ 208,651 Geography: United States $ 110,453 $ 82,478 $ 619 $ 193,550 Canada 8,234 6,867 — 15,101 Total revenues $ 118,687 $ 89,345 $ 619 $ 208,651 M. Revenue Recognition (continued) Contract Balances Our contract liabilities consist of advance payments and billings in excess of costs incurred and deferred revenue. For the three months ended March 31, 2018, the Company has recognized $568 of revenue that was included in the contract liability balance at the beginning of the period. Net contract liabilities consisted of the following: March 31, 2018 December 31, 2017 Contract liabilities - current $ 3,989 $ 2,072 Contract liabilities - noncurrent 2,042 2,020 Net contract liabilities $ 6,031 $ 4,092 Practical Expedients & Accounting Policy Elections • Remaining performance obligations - The Company’s contracts for service revenue have an original duration of one year or less. Therefore, because of the short duration of these contracts, the Company has not disclosed the transaction price for the future performance obligations as of the end of each reporting period or when the Company expects to recognize this revenue. • Incremental costs of obtaining a contract - The Company’s contracts for service revenue have an original duration of one year or less. Therefore, the Company has elected to expense these costs as incurred. • Right to invoice - For the Company’s contracts in which it has the right to invoice the customer on the basis of actual work performed (i.e., output), the Company has elected to measure the satisfaction of performance obligation(s) on the basis of actual work performed, as the invoiced amount directly corresponds to the value transferred to the customer. • Sales taxes - The Company has, as an accounting policy election, decided to exclude from the measurement of the transaction price all sales taxes assessed by a governmental authority. • Significant financing component - The Company’s contracts do not allow for payment terms which exceed one year, and thus need not account for the effects of a significant financing component.

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	3 Months Ended
	Mar. 31, 2018
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. N. Fair Value Measurements and Financial Instruments (continued) 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 March 31, 2018 were as follows: Fair Value Measurements at March 31, 2018 Using: Assets and Liabilities Recorded at Total Carrying Value at March 31, 2018 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 20,905 $ 20,905 $ — $ — Liabilities: Deferred compensation $ 2,318 $ — $ 2,318 $ — N. Fair Value Measurements and Financial Instruments (continued) Our assets and liabilities measured at fair value on a recurring basis at December 31, 2017 were as follows: Fair Value Measurements at December 31, 2017 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 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 $ 19,422 $ 19,422 $ — $ — Liabilities: Deferred compensation $ 2,146 $ — $ 2,146 $ — 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: March 31, 2018 December 31, 2017 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 128,500 $ 128,500 $ 100,000 $ 100,000 Senior unsecured notes 12,000 12,291 12,000 12,389 Term loans, noncurrent 6,583 7,545 7,935 10,038 Total $ 147,083 $ 148,336 $ 119,935 $ 122,427 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 N. Fair Value Measurements and Financial Instruments (continued) instruments to manage risk, in part, associated with changes in interest rates and changes in fuel prices. Presently, we are not engaged in any hedging or derivative activities.

Contingencies

Contingencies	3 Months Ended
	Mar. 31, 2018
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. On a quarterly basis, we assess our liabilities and contingencies in connection with outstanding legal proceedings utilizing the latest information available. Where it is probable that we will incur a loss and the amount of the loss can be reasonably estimated, we record a liability in our consolidated financial statements. These legal reserves may be increased or decreased to reflect any relevant developments on a quarterly basis. Where a loss is not probable or the amount of the loss is not estimable, we do not accrue legal reserves, consistent with applicable accounting guidance. Based on information currently available to us, advice of counsel, and available insurance coverage, we believe that our established reserves are adequate and the liabilities arising from the legal proceedings will not have a material adverse effect on our consolidated financial condition. We note, however, that in light of the inherent uncertainty in legal proceedings there can be no assurance that the ultimate resolution of a matter will not exceed established reserves. As a result, the outcome of a particular matter or a combination of matters may be material to our results of operations for a particular period, depending upon the size of the loss or our income for that particular period. In November 2017, a suit was filed against Davey Tree, its subsidiary, Wolf Tree, Inc., a former Davey employee, two Wolf employees, and a former Wolf employee alleging various acts of negligence and seeking compensatory and punitive damages for wrongful death and assault and battery of the plaintiff’s husband, a Wolf Tree employee in Savannah, Georgia, who was killed in August 2017. The Company has denied all liability and is vigorously defending the action. It also has retained separate counsel for three of the individual defendants, each of whom has denied all liability and also is vigorously defending the action.

The Davey 401KSOP and Employee

The Davey 401KSOP and Employee Stock Ownership Plan (Notes)	3 Months Ended
	Mar. 31, 2018
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. P. The Davey 401KSOP and Employee Stock Ownership Plan (continued) 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 $3,279 and $3,843 as of March 31, 2018 and December 31, 2017 , respectively. The fair value of the shares held in the Davey 401KSOP and ESOP totaled $123,645 and $119,677 as of March 31, 2018 and December 31, 2017 , 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 related shares) are recorded at fair value, classified as temporary equity in the mezzanine section of the consolidated balance sheets and totaled $126,924 and $123,520 as of March 31, 2018 and December 31, 2017 , 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.

Basis of Financial Statement 23

Basis of Financial Statement Preparation (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Basis of financial statement preparation, policy [Policy Text Block]	The condensed consolidated financial statements present the financial position, results of operations and cash flows of The Davey Tree Expert Company and its subsidiaries. When we refer to “we,” “us,” “our,” “Davey,” or “Davey Tree”, we mean The Davey Tree Expert Company and its subsidiaries, unless otherwise expressly stated or the context indicates otherwise. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The consolidated financial statements include all adjustments which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal, recurring nature. All significant intercompany accounts and transactions have been eliminated. Certain information and disclosures required by U.S. GAAP for complete financial statements have been omitted in accordance with the rules and regulations of the SEC. We suggest that these condensed consolidated financial statements be read in conjunction with the financial statements included in our annual report on Form 10-K for the year ended December 31, 2017 (the “ 2017 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 2017 Annual Report.

Accounts Receivable, Net and 24

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Tables)	3 Months Ended
	Mar. 31, 2018
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 March 31, December 31, Accounts receivable $ 110,712 $ 143,244 Receivables under contractual arrangements 51,852 29,895 162,564 173,139 Less allowances for doubtful accounts 4,486 4,468 Accounts receivable, net $ 158,078 $ 168,671
Schedule of Other Current Assets [Table Text Block]	The following items comprise the amounts included in the balance sheets: Other current assets March 31, December 31, Refundable income taxes $ 1,229 $ 587 Prepaid expense 13,735 15,893 Other 189 784 Total $ 15,153 $ 17,264
Accrued expenses [Table Text Block]	Accrued expenses March 31, December 31, Employee compensation $ 12,010 $ 20,794 Accrued compensated absences 9,590 9,267 Self-insured medical claims 4,447 3,193 Income tax payable 623 3,443 Customer advances, deposits 72 1,672 Taxes, other than income 3,662 2,279 Other 1,908 2,168 Total $ 32,312 $ 42,816
Other current liabilities [Table Text Block]	Other current liabilities March 31, December 31, Note Payable $ — $ 149 Current portion of: Long-term debt 13,155 16,817 Self-insurance accruals 23,846 23,782 Total $ 37,001 $ 40,748

Identified Intangible Assets 25

Identified Intangible Assets and Goodwill, Net (Tables)	3 Months Ended
	Mar. 31, 2018
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: March 31, 2018 December 31, 2017 Identified Intangible Assets and Goodwill, Net Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships $ 21,972 $ 17,186 $ 21,487 $ 16,846 Employment-related 7,332 6,691 7,333 6,624 Tradenames 5,978 5,193 5,978 5,134 Amortized intangible assets 35,282 $ 29,070 34,798 $ 28,604 Less accumulated amortization 29,070 28,604 Identified intangibles, net 6,212 6,194 Unamortized intangible assets: Goodwill 35,163 35,477 $ 41,375 $ 41,671
Schedule of Goodwill [Table Text Block]	The changes in the carrying amounts of goodwill, by segment, for the three months ended March 31, 2018 follow: Balance at January 1, 2018 Acquisitions Translation and Other Adjustments Balance at March 31, 2018 Utility $ 3,424 $ — $ — $ 3,424 Residential and Commercial 32,053 — (314 ) 31,739 Total $ 35,477 $ — $ (314 ) $ 35,163

Long-Term Debt and Commitment26

Long-Term Debt and Commitments Related to Letters of Credit (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Schedule of long-term debt [Table Text Block]	Our long-term debt consisted of the following: March 31, December 31, Revolving credit facility Swing-line borrowings $ 13,500 $ — LIBOR borrowings 115,000 100,000 128,500 100,000 Senior unsecured notes 18,000 18,000 Term loans 11,651 16,242 Capital leases 2,087 2,510 160,238 136,752 Less debt issuance costs 681 725 Less current portion 13,155 16,817 $ 146,402 $ 119,210

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2018
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 restricted stock units -- included in the results of operations follows: Three Months Ended March 31, April 1, Compensation expense, all share-based payment plans $ 1,024 $ 986
Schedule of share-based compensation, stock-settled stock appreciation rights award activity [Table Text Block]	The following table summarizes our SSARs as of March 31, 2018 . Stock-Settled Stock Appreciation Rights Number Rights Weighted- Average Award Date Value Weighted- Life Unrecognized Cost Aggregate Value Unvested, January 1, 2018 448,180 $ 3.10 Granted 121,243 3.84 Forfeited — — Vested (140,340 ) 3.00 Unvested, March 31, 2018 429,083 $ 3.34 2.8 years $ 1,304 $ 8,195
Schedule of share-based compensation, restricted stock units award activity [Table Text Block]	The following table summarizes restricted stock units ("RSUs") as of March 31, 2018 . Restricted Stock Units Number Units Weighted- Average Grant Date Value Weighted- Average Remaining Contractual Life Unrecognized Cost Aggregate Intrinsic Value Unvested, January 1, 2018 290,666 $ 14.41 Granted 31,738 18.46 Forfeited — — Vested (60,580 ) 11.96 Unvested, March 31, 2018 261,824 $ 15.46 2.5 years $ 2,224 $ 5,001 Employee PRSUs 224,400 $ 15.40 2.9 years $ 1,983 $ 4,286 Nonemployee Director RSUs 37,424 $ 15.85 1.2 years $ 241 $ 715
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 March 31, April 1, Volatility rate 10.1 % 10.3 % Risk-free interest rate 2.5 % 2.3 % Expected dividend yield .7 % .7 % Expected life of awards (years) 9.0 8.5
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 March 31, 2018 . Stock Options Number Outstanding Weighted- Price Weighted- Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding, January 1, 2018 1,528,615 $ 13.05 Granted — — Exercised (7,300 ) 14.50 Forfeited (8,000 ) 11.03 Outstanding, March 31, 2018 1,513,315 $ 13.05 6.0 years $ 9,156 Exercisable, March 31, 2018 786,815 $ 11.12 4.6 years $ 6,279

Net Periodic Benefit Expense 28

Net Periodic Benefit Expense - Defined Benefit Pension Plans (Tables)	3 Months Ended
	Mar. 31, 2018
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 March 31, April 1, Components of pension expense (income) Service costs--increase in benefit obligation earned $ 100 $ 133 Interest cost on projected benefit obligation 180 263 Expected return on plan assets (58 ) (169 ) Amortization of net actuarial loss 182 237 Amortization of prior service cost 16 16 Net pension expense of defined benefit pension plans $ 420 $ 480

Accumulated Other Comprehensi29

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2018
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 March 31, 2018 and three months ended April 1, 2017 : Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2018 $ (3,305 ) $ (5,088 ) $ (8,393 ) Other comprehensive income (loss) before reclassifications Unrealized losses $ (832 ) $ — $ (832 ) Amounts reclassified from accumulated other comprehensive income (loss) — 198 198 Tax effect — (52 ) (52 ) Net of tax amount (832 ) 146 (686 ) Balance at March 31, 2018 $ (4,137 ) $ (4,942 ) $ (9,079 ) 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 )

Per Share Amounts and Common 30

Per Share Amounts and Common Shares Outstanding (Tables)	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Schedule of earnings per share, basic and diluted [Table Text Block]	The per share amounts were computed as follows: Three Months Ended March 31, April 1, Income available to common shareholders: Net loss $ (6,627 ) $ (3,887 ) Weighted-average shares: Basic: Outstanding 25,229 24,967 Partially-paid share subscriptions 189 208 Basic weighted-average shares 25,418 25,175 Diluted: Basic from above 25,418 25,175 Incremental shares from assumed: Exercise of stock subscription purchase rights 146 145 Exercise of stock options and awards 912 896 Diluted weighted-average shares 26,476 26,216 Net loss per share--basic and diluted $ (.26 ) $ (.15 )
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 March 31, 2018 follows: Common Shares Redeemable Net of Treasury Shares Shares Total Shares outstanding at January 1, 2018 17,753,832 6,467,027 24,220,859 Shares purchased (261,959 ) (39,105 ) (301,064 ) Shares sold — 217,325 217,325 Stock subscription offering -- cash purchases 12,670 — 12,670 Options and awards exercised 12,649 — 12,649 Shares outstanding at March 31, 2018 17,517,192 6,645,247 24,162,439

Operations by Business Segment

Operations by Business Segment (Tables)	3 Months Ended
	Mar. 31, 2018
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 March 31, 2018 Revenues $ 118,687 $ 89,345 $ 619 $ — $ 208,651 Income (loss) from operations 1,814 (3,105 ) (3,792 ) (583 ) (a) (5,666 ) Interest expense (1,401 ) (1,401 ) Interest income 78 78 Other income (expense), net (1,662 ) (1,662 ) Loss before income taxes $ (8,651 ) Segment assets, total $ 200,201 $ 188,789 $ — $ 85,210 (b) $ 474,200 Three Months Ended April 1, 2017 Revenues $ 112,478 $ 79,587 $ 748 $ — $ 192,813 Income (loss) from operations 2,658 (3,582 ) (2,228 ) (843 ) (a) (3,995 ) Interest expense (1,257 ) (1,257 ) Interest income 70 70 Other income (expense), net (1,139 ) (1,139 ) Loss before income taxes $ (6,321 ) Segment assets, total $ 176,504 $ 171,777 $ — $ 99,808 (b) $ 448,089 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

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2018
Revenue Recognition [Abstract]
Disaggregation of revenue [Table Text Block]	The following table disaggregates our revenue for the three months ended March 31, 2018 by major sources: Utility Residential and Commercial All Other Consolidated Type of service: Tree and plant care $ 86,316 $ 56,397 $ 15 $ 142,728 Grounds maintenance — 22,802 — 22,802 Storm damage services 3,214 899 — 4,113 Consulting and other 29,157 9,247 604 39,008 Total revenues $ 118,687 $ 89,345 $ 619 $ 208,651 Geography: United States $ 110,453 $ 82,478 $ 619 $ 193,550 Canada 8,234 6,867 — 15,101 Total revenues $ 118,687 $ 89,345 $ 619 $ 208,651
Contract with customer, asset and liability [Table Text Block]	Net contract liabilities consisted of the following: March 31, 2018 December 31, 2017 Contract liabilities - current $ 3,989 $ 2,072 Contract liabilities - noncurrent 2,042 2,020 Net contract liabilities $ 6,031 $ 4,092

Fair Value Measurements and F33

Fair Value Measurements and Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2018
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 March 31, 2018 were as follows: Fair Value Measurements at March 31, 2018 Using: Assets and Liabilities Recorded at Total Carrying Value at March 31, 2018 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 20,905 $ 20,905 $ — $ — Liabilities: Deferred compensation $ 2,318 $ — $ 2,318 $ — N. Fair Value Measurements and Financial Instruments (continued) Our assets and liabilities measured at fair value on a recurring basis at December 31, 2017 were as follows: Fair Value Measurements at December 31, 2017 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 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 $ 19,422 $ 19,422 $ — $ — Liabilities: Deferred compensation $ 2,146 $ — $ 2,146 $ —
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: March 31, 2018 December 31, 2017 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 128,500 $ 128,500 $ 100,000 $ 100,000 Senior unsecured notes 12,000 12,291 12,000 12,389 Term loans, noncurrent 6,583 7,545 7,935 10,038 Total $ 147,083 $ 148,336 $ 119,935 $ 122,427

Basis of Financial Statement 34

Basis of Financial Statement Preparation Recent accounting guidance (Details) $ in Thousands	3 Months Ended
	Apr. 01, 2017USD ($)
Accounting Standards Update 2017-07 [Member]
Pension expense	$ 347

Accounts Receivable, Net and 35

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Accounts receivable, net
Accounts receivable	$ 110,712	$ 143,244
Receivables under contractual arrangements	51,852	29,895
Accounts receivable, gross	162,564	173,139
Less allowances for doubtful accounts	4,486	4,468
Accounts receivable, net	158,078	168,671
Other current assets
Refundable income taxes	1,229	587
Prepaid expense	13,735	15,893
Other	189	784
Total	15,153	17,264
Accrued expenses
Employee compensation	12,010	20,794
Accrued compensated absences	9,590	9,267
Self-insured medical claims	4,447	3,193
Income tax payable	623	3,443
Customer advances, deposits	72	1,672
Taxes, other than income	3,662	2,279
Other	1,908	2,168
Total	32,312	42,816
Other current liabilities
Short-term Non-bank Loans and Notes Payable	0	149
Current portion of long-term debt	13,155	16,817
Current portion of self-insurance accruals	23,846	23,782
Total	$ 37,001	$ 40,748

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Apr. 30, 2018	Mar. 31, 2018	Apr. 01, 2017
Investment in businesses		$ 86	$ 10,877
Liabilities assumed		86	1,076
Debt issued		0	$ 3,099
Goodwill		$ 0
Subsequent event [Member]
Investment in businesses	$ 3,300

Identified Intangible Assets 37

Identified Intangible Assets and Goodwill, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	$ 35,282	$ 34,798
Accumulated amortization	29,070	28,604
Identified intangible assets, net	6,212	6,194
Goodwill	35,163	35,477
Identified intangible assets and goodwill, net	41,375	41,671
Goodwill, Purchase Accounting Adjustments	298
Amortization of Intangible Assets	52
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	70
Customer lists/relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	21,972	21,487
Accumulated amortization	17,186	16,846
Employment-related [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	7,332	7,333
Accumulated amortization	6,691	6,624
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	5,978	5,978
Accumulated amortization	$ 5,193	$ 5,134

Identified Intangible Assets 38

Identified Intangible Assets and Goodwill, Net Schedule of Goodwill (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Goodwill [Line Items]
Goodwill	$ 35,477
Goodwill, acquisitions	0
Goodwill, translation and other adjustments	(314)
Goodwill	35,163
Utility [Member]
Goodwill [Line Items]
Goodwill	3,424
Goodwill, acquisitions	0
Goodwill, translation and other adjustments	0
Goodwill	3,424
Residential commercial [Member]
Goodwill [Line Items]
Goodwill	32,053
Goodwill, acquisitions	0
Goodwill, translation and other adjustments	(314)
Goodwill	$ 31,739

Long-Term Debt and Commitment39

Long-Term Debt and Commitments Related to Letters of Credit Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Revolving credit facility, noncurrent	$ 128,500	$ 100,000
Senior unsecured notes	18,000	18,000
Term loans	11,651	16,242
Capital leases	2,087	2,510
Long-term debt	160,238	136,752
Less debt issuance costs	681	725
Less current portion	13,155	16,817
Long-term debt, excluding current maturities	146,402	119,210
Swing-line borrowings [Member]
Revolving credit facility, noncurrent	13,500	0
London Interbank Offered Rate (LIBOR) [Member]
Revolving credit facility, noncurrent	$ 115,000	$ 100,000

Long-Term Debt and Commitment40

Long-Term Debt and Commitments Related to Letters of Credit (Narrative) (Details)	3 Months Ended
	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	May 07, 2017USD ($)
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 250,000,000
Revolving credit facility, maximum borrowing capacity	325,000,000
Unused commitments under credit facility	118,587,000
Revolving credit facility borrowings	$ 128,500,000	$ 100,000,000
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	0.225%
Swing-line borrowings [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 25,000,000
Revolving credit facility borrowings	$ 13,500,000	$ 0
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	$ 131,413,000
Line of credit [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt instrument, variable rate, base rate calculation	1.50%
Line of credit [Member] | Base Rate, Federal Funds [Member]
Debt Instrument [Line Items]
Debt instrument, variable rate, base rate calculation	0.50%
Line of credit [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.875%
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	$ 63,067,000
Letter of credit [Member] | Revolving credit facility [Member]
Debt Instrument [Line Items]
Letters of credit issued	2,913,000
Letter of credit [Member] | Accounts receivable securitization [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	100,000,000		$ 60,000,000
Letters of credit issued	$ 58,150,000
Debt Instrument, Term	1 year
Letter of credit [Member] | Accounts receivable securitization [Member] | Minimum [Member]
Debt Instrument [Line Items]
Letter of credit, unused capacity, commitment fee percentage	0.0035
Letter of credit [Member] | Accounts receivable securitization [Member] | Maximum [Member]
Debt Instrument [Line Items]
Letter of credit, unused capacity, commitment fee percentage	0.0045
Letter of credit [Member] | Line of credit [Member]
Debt Instrument [Line Items]
Letters of credit issued	$ 2,004,000
Letter of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	$ 100,000,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, percentage of outstanding stock maximum	5.00%
Share-based compensation arrangement by share-based payment award, percentage of outstanding and available for grant, maximum	10.00%
Compensation expense, share-based payment plans	$ 1,024	$ 986
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Volatility rate	10.10%	10.30%
Risk-free interest rate	2.50%	2.30%
Expected dividend yield	0.70%	0.70%
Expected life of awards (years)	9 years	8 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance	1,528,615
Granted	0
Exercised	(7,300)
Forfeited	(8,000)
Outstanding, ending balance	1,513,315
Exercisable, ending balance	786,815
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average exercise price, beginning balance	$ 13.05
Granted, weighted average exercise price	0
Exercised, weighted average exercise price	14.50
Forfeited, weighted average exercise price	11.03
Outstanding, weighted average exercise price, ending balance	13.05
Exercisable, weighted average exercise price, ending balance	$ 11.12
Exercisable, weighted average remaining contractual life (years)	4 years 7 months 6 days
Outstanding, aggregate intrinsic value	$ 9,156
Exercisable, aggregate intrinsic value	6,279
Outstanding, unrecognized compensation cost	$ 1,353
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, period for recognition	2 years 1 month 6 days
Stock option plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans	$ 182	$ 201
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
Stock-settled stock appreciation rights (SSARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans	$ 160	244
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	448,180
Granted	121,243
Forfeited	0
Vested	(140,340)
Unvested, ending balance	429,083
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Unvested, weighted average award date value, beginning balance	$ 3.10
Granted, weighted average award date value	3.84
Forfeited, weighted average award date value	0
Vested, weighted average award date value	3
Unvested, weighted average award date value, ending balance	$ 3.34
Weighted average remaining contractual life (years)	2 years 9 months 18 days
Unrecognized compensation cost	$ 1,304
Aggregate intrinsic value	8,195
Restricted stock units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans	$ 425	322
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance	290,666
Granted	31,738
Forfeited	0
Vested	(60,580)
Unvested, ending balance	261,824
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	$ 14.41
Granted, weighted average award date value	18.46
Forfeited, weighted average award date value	0
Vested, weighted average award date value	11.96
Unvested, weighted average award date value, ending balance	$ 15.46
Weighted average remaining contractual life (years)	2 years 6 months
Unrecognized compensation cost	$ 2,224
Aggregate intrinsic value	$ 5,001
Employee PRSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, ending balance	224,400
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	$ 15.40
Weighted average remaining contractual life (years)	2 years 10 months 24 days
Unrecognized compensation cost	$ 1,983
Aggregate intrinsic value	$ 4,286
Nonemployee Director PRSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, ending balance	37,424
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	$ 15.85
Weighted average remaining contractual life (years)	1 year 2 months 12 days
Unrecognized compensation cost	$ 241
Aggregate intrinsic value	715
The Davey Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans	$ 257	$ 219
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%

Net Periodic Benefit Expense 42

Net Periodic Benefit Expense - Defined Benefit Pension Plans (Details) - Pension plans, defined benefit [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Defined Benefit Plan Disclosure [Line Items]
Service costs--increase in benefit obligation earned	$ 100	$ 133
Interest cost on projected benefit obligation	180	263
Expected return on plan assets	(58)	(169)
Amortization of net actuarial loss	182	237
Amortization of prior service cost	16	16
Net pension expense of defined benefit pension plans	$ 420	$ 480

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Effective income tax rate	23.40%	38.50%
Income tax liability, transition toll tax	$ 6,100
Unrecognized tax benefits	2,581		$ 2,581
Unrecognized tax benefits that would impact effective tax rate	1,948		1,948
Unrecognized tax benefits, interest on income taxes accrued	$ 128		$ 128

Accumulated Other Comprehensi44

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Accumulated other comprehensive income (loss) [Roll Forward]
Beginning balance	$ (8,393)	$ (12,162)
Unrealized losses	(832)	322
Amounts reclassified from accumulated other comprehensive income (loss)	198	253
Tax effect	(52)	(96)
Net of tax amount	(686)	479
Ending balance	(9,079)	(11,683)
Foreign currency translation adjustments [Member]
Accumulated other comprehensive income (loss) [Roll Forward]
Beginning balance	(3,305)	(5,500)
Unrealized losses	(832)	322
Amounts reclassified from accumulated other comprehensive income (loss)	0	0
Tax effect	0	0
Net of tax amount	(832)	322
Ending balance	(4,137)	(5,178)
Defined benefit pension plans [member]
Accumulated other comprehensive income (loss) [Roll Forward]
Beginning balance	(5,088)	(6,662)
Unrealized losses	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	198	253
Tax effect	(52)	(96)
Net of tax amount	146	157
Ending balance	$ (4,942)	$ (6,505)

Per Share Amounts and Common 45

Per Share Amounts and Common Shares Outstanding (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Equity [Abstract]
Net loss	$ (6,627)	$ (3,887)
Weighted-average shares outstanding, basic	25,229,000	24,967,000
Weighted-average shares, partially-paid share subscriptions	189,000	208,000
Basic weighted average shares	25,418,000	25,175,000
Incremental shares from assumed exercise of stock subscription purchase rights	146,000	145,000
Incremental shares from assumed exercise of stock options and awards	912,000	896,000
Diluted weighted-average shares	26,476,000	26,216,000
Net loss per share--basic and diluted	$ (0.26)	$ (0.15)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2018	24,220,859
Shares purchased	(301,064)
Shares sold	217,325
Stock subscription offering -- cash purchases	12,670
Options and awards exercised	12,649
Shares outstanding at March 31, 2018	24,162,439
Employee and director options exercisable	786,815
Partially-paid subscriptions	757,040
Purchase rights outstanding	302,797
Common shares, net of treasury shares [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2018	17,753,832
Shares purchased	(261,959)
Shares sold	0
Stock subscription offering -- cash purchases	12,670
Options and awards exercised	12,649
Shares outstanding at March 31, 2018	17,517,192
Redeemable shares [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2018	6,467,027
Shares purchased	(39,105)
Shares sold	217,325
Stock subscription offering -- cash purchases	0
Options and awards exercised	0
Shares outstanding at March 31, 2018	6,645,247

Per Share Amounts and Common 46

Per Share Amounts and Common Shares Outstanding Stock subscription (Details)	3 Months Ended
	Mar. 31, 2018USD ($)$ / sharesshares
Equity [Abstract]
Stock subscription offering, subscription price | $ / shares	$ 9.85
Stock subscription offering, number of shares subscribed | shares	1,275,428
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
Stock subscription offering, portion exercisable per year	14.29%
Stock subscription offering, right expiration term (in years)	7 years

Operations by Business Segmen47

Operations by Business Segment (Details) $ in Thousands		3 Months Ended
		Mar. 31, 2018USD ($)	Apr. 01, 2017USD ($)	Dec. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments		2
Revenues		$ 208,651	$ 192,813
Income (loss) from operations		(5,666)	(3,995)
Interest expense		(1,401)	(1,257)
Interest income		78	70
Other income (expense), net		(1,662)	(1,139)
Loss before income taxes		(8,651)	(6,321)
Segment assets, total		474,200	448,089	$ 473,135
Utility [Member]
Segment Reporting Information [Line Items]
Revenues		118,687	112,478
Income (loss) from operations		1,814	2,658
Segment assets, total		200,201	176,504
Residential commercial [Member]
Segment Reporting Information [Line Items]
Revenues		89,345	79,587
Income (loss) from operations		(3,105)	(3,582)
Segment assets, total		188,789	171,777
All other [Member]
Segment Reporting Information [Line Items]
Revenues		619	748
Income (loss) from operations		(3,792)	(2,228)
Segment assets, total		0	0
Reconciling adjustments [Member]
Segment Reporting Information [Line Items]
Revenues		0	0
Income (loss) from operations	[1]	(583)	(843)
Interest expense		(1,401)	(1,257)
Interest income		78	70
Other income (expense), net		(1,662)	(1,139)
Segment assets, total	[2]	$ 85,210	$ 99,808
[1]	(a)Reclassification of depreciation expense and allocation of corporate expenses
[2]	(b)Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Revenue Recognition (Details)

Revenue Recognition (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Disaggregation of revenue [Line Items]
Revenue from contract with customer	$ 208,651
United States
Disaggregation of revenue [Line Items]
Revenue from contract with customer	193,550
Canada
Disaggregation of revenue [Line Items]
Revenue from contract with customer	15,101
Tree and plant care [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	142,728
Grounds maintenance [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	22,802
Storm damage services [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	4,113
Consulting and other [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	39,008
Utility [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	118,687
Utility [Member] | United States
Disaggregation of revenue [Line Items]
Revenue from contract with customer	110,453
Utility [Member] | Canada
Disaggregation of revenue [Line Items]
Revenue from contract with customer	8,234
Utility [Member] | Tree and plant care [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	86,316
Utility [Member] | Grounds maintenance [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	0
Utility [Member] | Storm damage services [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	3,214
Utility [Member] | Consulting and other [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	29,157
Residential commercial [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	89,345
Residential commercial [Member] | United States
Disaggregation of revenue [Line Items]
Revenue from contract with customer	82,478
Residential commercial [Member] | Canada
Disaggregation of revenue [Line Items]
Revenue from contract with customer	6,867
Residential commercial [Member] | Tree and plant care [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	56,397
Residential commercial [Member] | Grounds maintenance [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	22,802
Residential commercial [Member] | Storm damage services [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	899
Residential commercial [Member] | Consulting and other [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	9,247
All other [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	619
All other [Member] | United States
Disaggregation of revenue [Line Items]
Revenue from contract with customer	619
All other [Member] | Canada
Disaggregation of revenue [Line Items]
Revenue from contract with customer	0
All other [Member] | Tree and plant care [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	15
All other [Member] | Grounds maintenance [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	0
All other [Member] | Storm damage services [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	0
All other [Member] | Consulting and other [Member]
Disaggregation of revenue [Line Items]
Revenue from contract with customer	$ 604

Revenue Recognition Contract wi

Revenue Recognition Contract with customer, asset and liability (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Revenue Recognition [Abstract]
Liability recognized in revenue	$ 568
Contract liabilities - current	3,989	$ 2,072
Contract liabilities - noncurrent	2,042	2,020
Net contract liabilities	$ 6,031	$ 4,092

Fair Value Measurements and F50

Fair Value Measurements and Financial Instruments (Details) - Fair value, measurements, recurring [Member] - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Quoted prices in active markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	$ 20,905	$ 19,422
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	2,318	2,146
Significant unobservable inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	0	0
Deferred compensation	0	0
Total carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	20,905	19,422
Deferred compensation	$ 2,318	$ 2,146

Fair Value Measurements and F51

Fair Value Measurements and Financial Instruments Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	$ 128,500	$ 100,000
Senior unsecured notes	18,000	18,000
Carrying value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	128,500	100,000
Senior unsecured notes	12,000	12,000
Term loans, noncurrent	6,583	7,935
Total	147,083	119,935
Fair value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	128,500	100,000
Senior unsecured notes	12,291	12,389
Term loans, noncurrent	7,545	10,038
Total	$ 148,336	$ 122,427

Contingencies Details (Details)

Contingencies Details (Details)	12 Months Ended
	Dec. 31, 2017
Former Davey employee defendants [Member]
Loss contingency, number of defendants	1
Wolf employee defendants [Member]
Loss contingency, number of defendants	2
Former Wolf employee defendants [Member]
Loss contingency, number of defendants	1
Defendants for which Davey has retained separate counsel [Member]
Loss contingency, number of defendants	3

The Davey 401KSOP and Employe53

The Davey 401KSOP and Employee Stock Ownership Plan (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Employee Stock Ownership Plan (ESOP), Initial Shares in ESOP | shares	120,000
Employee Stock Ownership Plan (ESOP), Shares Adjusted for Stock 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	$ 3,279	$ 3,843
Company shares held in 401KSOP shares, fair value	123,645	119,677
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP); 6,645 and 6,467 shares at redemption value as of March 31, 2018 and December 31, 2017	$ 126,924	$ 123,520
Defined Contribution Plan, Tier 1 [Member]
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	100.00%
Defined Contribution Plan, Tier 2 [Member]
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	50.00%
Maximum [Member] | Defined Contribution Plan, Tier 1 [Member]
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	1.00%
Maximum [Member] | Defined Contribution Plan, Tier 2 [Member]
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	4.00%