Davey Tree Expert 10-K 9 Mar 20 2019 FY Annual report Financial data

Cover Page Document

Cover Page Document - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 04, 2020	Jun. 29, 2019
Cover page.
Document type	10-K
Document annual report	true
Document period end date	Dec. 31, 2019
Document transition report	false
Entity file number	000-11917
Entity registrant name	THE DAVEY TREE EXPERT COMPANY
Entity well-known seasoned issuer	No
Entity voluntary filers	No
Entity current reporting status	Yes
Entity interactive data current	Yes
Entity filer category	Accelerated Filer
Entity emerging growth company	false
Entity small business	false
Entity shell company	false
Entity common stock, shares outstanding		23,181,806
Entity public float			$ 463,691,707
Entity central index key	0000277638
Current fiscal year end date	--12-31
Document fiscal year focus	2019
Document fiscal period focus	FY
Amendment flag	false
Entity incorporation, state or country code	OH
Entity tax identification number	34-0176110
Entity address, address description	1500 North Mantua Street
Entity address, address line one	P.O. Box 5193
Entity address, city or town	Kent
Entity address, state or province	OH
Entity address, postal zip code	44240
City area code	330
Local phone number	673-9511

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash	$ 11,000	$ 22,661
Accounts receivable, net	231,311	195,906
Operating supplies	12,127	14,415
Prepaid expenses	25,664	19,529
Other current assets	1,323	2,557
Total current assets	281,425	255,068
Property and equipment:
Land and land improvements	19,270	17,350
Buildings and leasehold improvements	44,414	40,585
Equipment	604,211	581,461
Property and equipment	667,895	639,396
Less accumulated depreciation	468,045	437,111
Property and equipment, net	199,850	202,285
Right-of-use assets - operating leases	40,033	0
Other assets	22,335	21,769
Intangible assets, net	10,934	9,530
Goodwill	42,285	37,971
Total assets	596,862	526,623
Current liabilities:
Current portion of long-term debt, finance lease liabilities and short-term debt	26,503	23,859
Current portion of operating lease liabilities	14,665	0
Accounts payable	41,191	43,958
Accrued expenses	52,431	44,061
Self-insurance accruals	30,882	27,434
Total current liabilities	165,672	139,312
Long-term debt	68,423	99,683
Senior unsecured notes	74,931	55,880
Lease liabilities - finance leases	1,795	2,862
Lease liabilities - operating leases	25,200	0
Self-insurance accruals	62,113	56,351
Other liabilities	12,268	10,125
Total liabilities	410,402	364,213
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP): 5,147 and 5,642 shares at redemption value as of December 31, 2019 and 2018	124,555	119,049
Common shareholders' equity:
Common shares, $1.00 par value, per share; 48,000 shares authorized; 37,767 and 37,272 shares issued and outstanding before deducting treasury shares and which excludes 5,147 and 5,642 shares subject to redemption as of December 31, 2019 and 2018	37,767	37,272
Additional paid-in capital	96,366	82,623
Common shares subscribed	0	6,799
Retained earnings	179,770	157,472
Accumulated other comprehensive loss	(5,403)	(5,034)
Stockholders' equity before treasury stock	308,500	279,132
Less: Cost of Common shares held in treasury; 19,737 shares in 2019 and 20,033 in 2018	246,595	235,042
Common shares subscription receivable	0	729
Total common shareholders' equity	61,905	43,361
Total liabilities and shareholders' equity	$ 596,862	$ 526,623

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized	48,000,000	48,000,000
Redeemable stock, outstanding	5,146,882	5,642,154
Common stock, shares issued	37,766,878	37,271,606
Common stock, shares outstanding	37,767,000	37,272,000
Treasury stock, shares	19,736,957	20,033,108

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues	$ 1,143,720	$ 1,024,791	$ 915,958
Costs and expenses:
Operating	730,507	665,388	587,333
Selling	209,148	184,388	167,934
General and administrative	76,738	67,462	59,403
Depreciation	57,292	54,914	50,702
Amortization of intangible assets	2,545	2,055	2,384
Gain on sale of assets, net	(2,055)	(5,106)	(3,989)
Costs and expenses	1,074,175	969,101	863,767
Income from operations	69,545	55,690	52,191
Other income (expense):
Interest expense	(8,514)	(7,039)	(4,886)
Interest income	348	350	292
Other	(8,112)	(11,505)	(9,603)
Income before income taxes	53,267	37,496	37,994
Income taxes	12,470	9,519	15,874
Net income	$ 40,797	$ 27,977	$ 22,120
Share data:
Earnings per share--basic	$ 1.78	$ 1.15	$ 0.87
Earnings per share--diluted	$ 1.70	$ 1.10	$ 0.83
Weighted-average shares outstanding:
Basic	22,906,264	24,388,738	25,557,468
Diluted	23,978,089	25,480,618	26,697,062

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Net income	$ 40,797	$ 27,977	$ 22,120
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments gains/(losses)	1,186	(2,514)	2,195
Defined benefit pension plans:
Net loss arising during the year	(147)	(273)	(1,286)
Amortization of defined benefit pension items:
Net actuarial (gain) loss	(1,456)	6,084	2,822
Prior service cost	48	62	38
Amortization of defined benefit pension items:	(1,408)	6,146	2,860
Defined benefit pension plan adjustments	(1,555)	5,873	1,574
Total other comprehensive (loss) income, net of tax	(369)	3,359	3,769
Comprehensive income	$ 40,428	$ 31,336	$ 25,889

Statements of Consolidated Shar

Statements of Consolidated Shareholders' Equity - USD ($) $ in Thousands	Total	Common shares	Additional paid-in capital	Common shares subscribed, unissued	Retained earnings	Accumulated other comprehensive income (loss), net of tax	Common shares held in treasury	Common shares subscription receivable
Balance at beginning of year at Dec. 31, 2016	$ (27,978)	$ (35,857)	$ (41,626)	$ (8,209)	$ (133,951)	$ 12,162	$ 176,530	$ 2,973
Increase (decrease) in stockholders' equity [Roll Forward]
Net income	22,120				22,120
Change in 401KSOP and ESOP related shares	682	590	9,977		(9,885)
Shares sold to employees	10,896		5,690				5,206
Options exercised	(2,710)		(76)				(2,634)
Subscription shares	(1,412)		(35)	(680)			(929)	(1,198)
Stock-based compensation	1,382		1,220
Dividends	(2,513)				(2,513)
Currency translation adjustments	2,196					2,196
Defined benefit pension plans	1,574					(1,573)
Shares purchased	(30,566)						(30,566)
Balance at ending of year at Dec. 31, 2017	(37,870)	(36,447)	(58,554)	(7,529)	(143,835)	8,393	198,327	1,775
Balance at the end of the year at Dec. 31, 2017	$ (8,393)
Common shares, at end of year at Dec. 31, 2017	36,446,890
Balance at the beginning of the year at Dec. 31, 2016	$ (12,162)
Increase (decrease) in stockholders' equity [Roll Forward]
Net income	27,977				27,977
Change in 401KSOP and ESOP related shares	4,472	825	15,245		(11,598)
Shares sold to employees	17,437		6,820				10,617
Options exercised	(2,471)		(145)				(2,326)
Subscription shares	(1,675)		(99)	(730)			(1,458)	(1,046)
Stock-based compensation	1,958		1,958
Dividends	(2,387)				(2,387)
Currency translation adjustments	(2,514)					(2,514)
Defined benefit pension plans	5,873					5,873
Shares purchased	(51,116)						(51,116)
Balance at ending of year at Dec. 31, 2018	(43,361)	(37,272)	(82,623)	(6,799)	(157,472)	5,034	(235,042)	(729)
Balance at the end of the year at Dec. 31, 2018	$ (5,034)
Common shares, at end of year at Dec. 31, 2018	37,271,606
Common shares, at beginning of year at Dec. 31, 2017	36,446,890
Balance at the beginning of the year at Dec. 31, 2017	$ (8,393)
Increase (decrease) in stockholders' equity [Roll Forward]
Shares purchased, shares	2,636,943
Shares sold	(960,740)
Net income	$ 40,797				40,797
Change in 401KSOP and ESOP related shares	(5,507)	495	10,180		(16,182)
Shares sold to employees	14,552		5,604				8,948
Options exercised	(1,788)		(1,850)				(3,638)
Subscription shares	(2,450)		(1,988)	(6,799)			(10,508)	(729)
Stock-based compensation	1,797		1,797
Dividends	(2,317)				(2,317)
Currency translation adjustments	1,186					1,186
Defined benefit pension plans	(1,555)					(1,555)
Shares purchased	(34,647)						(34,647)
Balance at ending of year at Dec. 31, 2019	(61,905)	$ (37,767)	$ (96,366)	$ 0	$ (179,770)	$ 5,403	$ 246,595	$ 0
Balance at the end of the year at Dec. 31, 2019	$ (5,403)
Common shares, at end of year at Dec. 31, 2019	37,766,878
Common shares, at beginning of year at Dec. 31, 2018	37,271,606
Balance at the beginning of the year at Dec. 31, 2018	$ (5,034)
Increase (decrease) in stockholders' equity [Roll Forward]
Common shares, subscribed, value	$ (12,563)
Common shares, subscribed, shares	(1,275,428)
Shares purchased, shares	1,600,595
Shares sold	(723,482)

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Stockholders' Equity [Abstract]
Dividends declared per share	$ 0.1	$ 0.1	$ 0.1

Consolidated Statements of Cash

Consolidated Statements of Cash Flow - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Net income	$ 40,797	$ 27,977	$ 22,120
Adjustments to reconcile net income to net cash provided by operating activities net of assets/liabilities acquired:
Depreciation	57,292	54,914	50,702
Amortization	2,545	2,055	2,384
Gain on sale of assets	(2,055)	(5,106)	(3,989)
Deferred income taxes	1,240	4,014	3,753
Other	2,860	134	2,581
Changes in operating assets and liabilities, net of assets acquired:
Accounts receivable	(32,573)	(26,829)	(20,784)
Accounts payable and accrued expenses	7,188	(1,970)	6,164
Self-insurance accruals	9,202	16,091	4,856
Other assets, net	(3,143)	(9,176)	(11,011)
Adjustments to reconcile net income to net cash provided by operating activities	42,556	34,127	34,656
Net cash provided by operating activities	83,353	62,104	56,776
Capital expenditures:
Equipment	(52,841)	(58,620)	(53,128)
Land and buildings	(5,514)	(1,790)	(3,972)
Proceeds from sales of property and equipment	3,562	7,494	5,034
Purchases of businesses, net of cash acquired	(8,529)	(8,461)	(7,452)
Net cash used in investing activities	(63,322)	(61,377)	(59,518)
Financing activities
Revolving credit facility borrowings	469,500	507,500	328,000
Revolving credit facility payments	501,000	514,000	295,000
Proceeds from notes payable	114,140	74,716	16,610
Payments of notes payable	(95,007)	(26,339)	(23,008)
Payments of financing leases	(1,282)	(891)	(2,294)
Purchase of common shares for treasury	(34,647)	(51,116)	(30,404)
Sale of common shares from treasury	18,060	20,536	13,820
Cash received on common-share subscriptions	729	1,046	1,199
Dividends	(2,317)	(2,387)	(2,513)
Net cash (used in) provided by financing activities	(31,824)	9,065	6,410
Effect of exchange rate changes on cash	132	(252)	447
(Decrease) Increase in cash	(11,661)	9,540	4,115
Cash, beginning of year	22,661	13,121	9,006
Cash, end of year	$ 11,000	$ 22,661	$ 13,121

Our Business

Our Business	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Our Business	Our Business We provide a wide range of arboricultural, horticultural, environmental and consulting services to residential, utility, commercial and government entities throughout the United States and Canada. We have two reportable operating segments organized by type or class of customer: Residential and Commercial, and Utility. Residential and Commercial --Residential and Commercial provides services to our residential and commercial customers including: the treatment, preservation, maintenance, removal and planting of trees, shrubs and other plant life; the practice of landscaping, grounds maintenance, tree surgery, tree feeding and tree spraying; the application of fertilizer, herbicides and insecticides; and natural resource management and consulting, forestry research and development, and environmental planning. Utility --Utility is principally engaged in providing services to our utility customers--investor-owned, municipal utilities, and rural electric cooperatives--including: the practice of line-clearing and vegetation management around power lines, rights-of-way and chemical brush control; and natural resource management and consulting, forestry research and development and environmental planning. We also maintain research, technical support and laboratory diagnostic facilities. When we refer to “we,” “us,” “our,” “Davey Tree,” and the “Company,” we mean The Davey Tree Expert Company, unless the context indicates otherwise.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Principles of Consolidation and Basis of Presentation --The consolidated financial statements include the accounts of Davey Tree and our wholly-owned subsidiaries and were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as codified in the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC"). Intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, stock valuation and revenue recognition. Actual results could differ from those estimates. The Company’s fiscal quarters each contain thirteen operating weeks, with the exception of the fourth quarter of a 53-week fiscal year, which contains fourteen operating weeks. Property and Equipment --Property and equipment are stated at cost. Repair and maintenance costs are expensed as incurred. Depreciation is computed for financial reporting purposes by the straight-line method for land improvements, building and leasehold improvements and by the declining-balance method for equipment, based on the estimated useful lives of the assets, as follows: Land improvements 5 to 20 years Buildings 5 to 30 years Equipment 3 to 20 years Leasehold improvements Shorter of lease term or estimated useful life; ranging from 5-to-20 years Intangible Assets --Intangible assets with finite lives, primarily customer lists, noncompete agreements and tradenames, are amortized by the straight-line method based on their estimated useful lives, ranging from one-to-seven years. Long-Lived Assets --We assess potential impairment to our long-lived assets, other than goodwill, when there is evidence that events or changes in circumstances have made recovery of the asset’s carrying value unlikely and the carrying amount of the asset exceeds the estimated future undiscounted cash flow. In the event the assessment indicates that the carrying amounts may not be recoverable, an impairment loss would be recognized to reduce the asset’s carrying amount to its estimated fair value based on the present value of the estimated future cash flows. Goodwill --Goodwill is recorded when the cost of acquired businesses exceeds the fair value of the identified net assets acquired. Goodwill is not amortized, but tested for impairment annually or when events or circumstances indicate that impairment may have occurred. Annually, we perform the impairment tests for goodwill during the fourth quarter. Impairment of goodwill is tested at the reporting-unit level, which for us are also our business segments. Impairment of goodwill is tested by comparing the reporting unit’s carrying value, including goodwill, to the fair value of the reporting unit. The fair values of the reporting units are estimated using discounted projected cash flows. If the carrying value of the reporting unit exceeds its fair value, goodwill is considered impaired and an impairment loss should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value, not to exceed the carrying value of the goodwill allocated to that reporting unit. We conducted our annual impairment tests and determined that no impairment loss was required to be recognized in 2019 or for any prior periods. There were no events or circumstances from the date of our assessment through December 31, 2019 that would impact this conclusion. Self-Insurance Accruals --We are generally self-insured for losses and liabilities related primarily to workers’ compensation, vehicle liability and general liability claims. We use commercial insurance as a risk-reduction strategy to minimize catastrophic losses. Self-insurance accruals consist of the projected settlement value of reported and unreported claims. Ultimate losses are accrued based upon estimates of the aggregate liability for claims incurred using certain actuarial assumptions followed in the insurance industry and based on Company-specific experience. Our self-insurance accruals include claims for which the ultimate losses will develop over a period of years. Accordingly, our estimates of ultimate losses can change as claims mature. Our accruals also are affected by changes in the number of new claims incurred and claim severity. The methods for estimating the ultimate losses and the total cost of claims were determined by third-party consulting actuaries; the resulting accruals are reviewed by management, and any adjustments arising from changes in estimates are reflected in income. The workers' compensation accruals are discounted as the amount and timing of cash payments related to those accruals are reliably determinable given the nature of workers' compensation benefits and the level of historical claim volume to support the actuarial assumptions and judgments used to derive the expected loss payment pattern. The workers' compensation accruals are discounted using an interest rate that approximates the long-term investment yields over the expected payment pattern of unpaid losses. Our self-insurance accruals are based on estimates and, while we believe that the amounts accrued are adequate and not excessive, the ultimate claims may be in excess of or less than the amounts provided. Changes in claims incurred, claim severity, or other estimates and judgments used by management could have a material impact on the amount and timing of expense for any period. Stock-Based Compensation -- Stock-based compensation cost for all share-based payment plans is measured at fair value on the date of grant and recognized over the employee service period on the straight-line recognition method for awards expected to vest. The fair value of all stock-based payment plans—stock option plans, stock-settled stock appreciation rights, and performance-based restricted stock units as well as our Employee Stock Purchase Plan—is determined by the number of awards granted and the price of our common stock. The fair value of each award is estimated on the date of grant using a binomial option-pricing model. The binomial model considers a range of assumptions related to volatility, risk-free interest rate and employee exercise behavior. Expected volatilities utilized in the binomial model are based on historical volatility of our share prices and other factors. Similarly, the dividend yield is based on historical experience and expected future changes. The binomial model also incorporates exercise assumptions based on an analysis of historical data. The expected life of the stock-based awards is derived from the output of the binomial model and represents the period of time that awards granted are expected to be outstanding. Defined Benefit Pension Plans --We record annual expenses relating to our defined benefit pension plans based on calculations that include various actuarial assumptions, including discount rates and expected long-term rates of return on plan assets. Actuarial assumptions are reviewed annually with modifications made to the assumptions, if necessary, based on current rates and trends. The effects of the actuarial gains or losses are amortized over future service periods. The funded status (that is, the projected benefit obligation less the fair value of plan assets) for each plan is reported in our balance sheet using a December 31 measurement date. Changes in the funded status of the plans are recognized in the year in which the changes occur and reported in comprehensive income (loss). Income Taxes --We compute taxes on income in accordance with the tax rules and regulations where the income is earned. The income tax rates imposed by these taxing authorities vary. Taxable income may differ from pretax income for financial reporting purposes. We compute and recognize deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of our assets and liabilities. Changes in tax rates and laws are reflected in income in the period when such changes are enacted. We account for uncertain tax positions by recognizing the financial statement effects of a tax position only when, based upon the technical merits, it is more-likely-than-not that the position will be sustained upon examination. Earnings Per Share --Basic earnings per share is determined by dividing the income available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per share is computed similarly to basic earnings per share except that the weighted-average number of shares is increased to include the effect of stock awards that were granted and outstanding during the period. Revenue Recognition --We recognize revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. See Note S for a detailed description of our revenue recognition policy. Concentration of Credit Risk --Credit risk represents the accounting loss that would be recognized if the counterparties failed to perform as contracted. The principal financial instruments subject to credit risk are as follow: Cash --To limit our exposure, we transact our business and maintain banking relationships with high credit-quality financial institutions. Accounts Receivable --Our residential and commercial customers are located geographically throughout the United States and Canada and, as to commercial customers, within differing industries; thus, minimizing credit risk. The credit exposure of utility services customers is directly affected by conditions within the utility industries as well as the financial condition of individual customers. One utility customer approximated 12% of revenues during 2019 , 12% in 2018 and 11% in 2017 . To reduce credit risk, we evaluate the credit of customers, but generally do not require advance payments or collateral. Exposure to losses on receivables is principally dependent on each customer’s financial condition. Foreign Currency Translation and Transactions --Assets and liabilities of our Canadian operations are translated into U.S. dollars using year-end exchange rates, and revenues and expenses are translated using exchange rates as determined throughout the year. Gains or losses resulting from translation are included in the consolidated balance sheet, classified in shareholders’ equity as a separate component of accumulated other comprehensive income (loss). Gains or losses resulting from Canadian-dollar transactions with the Canadian operations are converted to U.S. dollars at the rates of exchange prevailing at the dates of the transactions. The effect of the transactions gain or loss is classified in the statement of operations as a component of other nonoperating income (expense), net. Comprehensive Income (Loss) --Comprehensive income (loss) includes net income and other comprehensive income or loss. Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under U.S. GAAP are included in comprehensive income but are excluded from net income as these amounts are recorded directly as an adjustment to shareholders’ equity, net of tax.

Recent Accounting Guidance

Recent Accounting Guidance	12 Months Ended
	Dec. 31, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Guidance	Recent Accounting Guidance Accounting Standard Adopted in 2018 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 are 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 are presented separately outside of income from operations. Additionally, only 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 the pension and other postretirement benefit plan footnote 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 $5,186 for the year ended December 31, 2017 has been reclassified from general and administrative expense to other income (expense). Accounting Standards Adopted in 2019 Accounting Standards Update 2016-02, Leases (Topic 842) --In February 2016, the FASB issued Accounting Standards Update ("ASU") 2016-02, “Leases (Topic 842).” ASU 2016-02, along with several subsequent updates, requires lessees to recognize assets and liabilities created by leases on their balance sheet along with additional disclosure information. The Company adopted the standard on January 1, 2019 using the Comparative Under ASC 840 approach, which permitted the Company to not recast historical periods for the adoption, and utilized practical expedients as available. The adoption of the new standard resulted in the recording, as of January 1, 2019, of operating right-of-use assets and lease liabilities of $ 37,429 . The adoption of the new standard did not impact our consolidated results of operations and had no impact on our cash flows. 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. The Company adopted ASU 2018-02 effective January 1, 2019 and did not elect to reclassify the income tax effects of the Tax Cuts and Jobs Act from accumulated other comprehensive income to retained earnings. SEC Release No. 33-10532, Disclosure Update and Simplification --In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, Disclosure Update and Simplification, amending certain disclosure requirements that were redundant, duplicative, overlapping, outdated or superseded. In addition, the amendments expanded the disclosure requirements on the analysis of shareholders' equity for interim financial statements. Under the amendments, an analysis of changes in each caption of shareholders' equity presented in the balance sheet must be provided in a note or separate statement. The analysis should present a reconciliation of the beginning balance to the ending balance of each period for which a statement of comprehensive income is required to be filed. We have incorporated the changes required by SEC Release No. 33-10532 in this report. Accounting Standards Not Yet Adopted Accounting Standards Update 2016-13, Financial Instruments - Credit Losses (Topic 326) --In June 2016, the FASB issued ASU 2016-13, "Financial Instruments - Credit Losses (Topic 326)." ASU 2016-13 replaces the incurred loss impairment methodology in current GAAP for most financial instruments, including trade receivables, with an impairment model, known as the current expected credit loss model that is based on expected losses rather than incurred losses. The ASU is effective for fiscal years beginning after December 15, 2019. The Company is evaluating the potential impact of the standard on our consolidated financial statements and related disclosures. We will adopt this standard during the first quarter of fiscal 2020. The adoption of ASU 2016-13 will not have a material impact on our consolidated financial statements. Accounting Standards Update 2019-12, Income Taxes (Topic 740)– Simplifying the Accounting for Income Taxes

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Business Combinations	Business Combinations Our investments in businesses were: (a) $12,620 in 2019 , including liabilities assumed of $1,479 and debt issued of $2,612 ; (b) $13,244 in 2018 , including liabilities assumed of $2,381 and debt issued of $2,402 ; and (c) $13,264 in 2017 , including $2,713 of liabilities assumed and debt issued of $3,099 . The net assets of the businesses acquired are accounted for under the acquisition method and were recorded at their fair values at the dates of acquisition. The 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. The Company’s intangible assets consist of tradenames, non-competition agreements and customer relationships. The tradenames and customer relationships intangible assets were assigned an average seven -year useful life, and the non-competition agreements were assigned an average five -year useful life. The excess of the purchase price over the estimated fair values of the net assets acquired was recorded as an increase in goodwill of approximately $4,174 in 2019 ( $1,610 of which is deductible for tax purposes), $2,840 in 2018 (all of which is deductible for tax purposes) and $5,131 goodwill in 2017 (all of which is deductible for tax purposes). The results of operations of acquired businesses have been included in the consolidated statements of operations beginning as of the effective dates of acquisition. The effect of these acquisitions on our consolidated revenues and results of operations, either individually or in the aggregate, for the years ended December 31, 2019 , 2018 or 2017 was not significant.

Accounts Receivable, Net and Su

Accounts Receivable, Net and Supplemental Balance Sheet Information	12 Months Ended
	Dec. 31, 2019
Accounts Receivable, Net and Supplemental Balance Sheet Information [Abstract]
Accounts Receivable, Net and Supplemental Balance Sheet Information	Accounts Receivable, Net and Supplemental Balance Sheet Information Accounts receivable, net, consisted of the following: December 31, Accounts receivable, net 2019 2018 Accounts receivable $ 176,849 $ 158,556 Unbilled receivables 58,277 40,671 235,126 199,227 Less allowances for doubtful accounts 3,815 3,321 Total $ 231,311 $ 195,906 Unbilled receivables consist of work-in-process in accordance with the terms of contracts, primarily, with utility services customers. The following items comprise the amounts included in the balance sheets: December 31, Other current assets 2019 2018 Refundable income taxes $ 339 $ 1,625 Other 984 932 Total $ 1,323 $ 2,557 December 31, Property and equipment, net 2019 2018 Land and land improvements $ 19,270 $ 17,350 Buildings and leasehold improvements 44,414 40,585 Equipment 604,211 581,461 667,895 639,396 Less accumulated depreciation 468,045 437,111 Total $ 199,850 $ 202,285 December 31, Other assets, noncurrent 2019 2018 Assets invested for self-insurance $ 15,426 $ 15,379 Investment--cost-method affiliate 1,314 1,218 Deferred income taxes — 573 Other 5,595 4,599 Total $ 22,335 $ 21,769 December 31, Accrued expenses 2019 2018 Employee compensation $ 26,381 $ 24,086 Accrued compensated absences 10,744 9,711 Self-insured medical claims 1,824 3,343 Customer advances, deposits 1,674 1,322 Income taxes payable 6,420 31 Taxes, other than income 1,775 2,546 Other 3,613 3,022 Total $ 52,431 $ 44,061 December 31, Other liabilities, noncurrent 2019 2018 Pension and retirement plans $ 6,552 $ 6,138 Deferred income taxes 567 — Other 5,149 3,987 Total $ 12,268 $ 10,125

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2019
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Supplemental cash flow information follows: Year Ended December 31, Supplemental cash flow information 2019 2018 2017 Interest paid $ 8,463 $ 6,375 $ 5,096 Income taxes paid, net 5,758 11,514 10,005 Noncash transactions: Debt issued for purchases of businesses $ 2,612 $ 2,402 $ 3,099 Detail of acquisitions: Assets acquired: Cash $ 3 $ — $ — Accounts receivable 2,332 1,311 1,753 Operating supplies 84 23 — Prepaid expense 27 89 128 Equipment 1,837 4,079 1,904 Other assets 96 7 52 Intangible assets 4,067 4,895 4,296 Goodwill 4,174 2,840 5,131 Liabilities assumed (1,479 ) (2,381 ) (2,713 ) Debt issued for purchases of businesses (2,612 ) (2,402 ) (3,099 ) Cash paid $ 8,529 $ 8,461 $ 7,452

Identified Intangible Assets an

Identified Intangible Assets and Goodwill, Net	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Identified Intangible Assets and Goodwill, Net [Text Block]	Intangible Assets and Goodwill, Net The carrying amount of the intangible assets and goodwill acquired in connection with our acquisitions were as follows: Weighted-Average Amortization Period (Years) December 31, 2019 December 31, 2018 Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships 4.2 years $ 28,301 $ 20,024 $ 25,179 $ 18,251 Employment-related 2.8 years 8,391 7,348 8,133 6,954 Tradenames 4.1 years 7,402 5,788 6,858 5,435 Amortized intangible assets 44,094 $ 33,160 40,170 $ 30,640 Less accumulated amortization 33,160 30,640 Intangible assets, net $ 10,934 $ 9,530 Goodwill $ 42,285 $ 37,971 The changes in the carrying amounts of goodwill, by segment, for the years ended December 31, 2019 and December 31, 2018 were as follow: Balance at January 1, 2019 Acquisitions Translation and Other Adjustments Balance at December 31, 2019 Utility $ 4,911 $ — $ — $ 4,911 Residential and Commercial 33,060 4,174 140 37,374 Total $ 37,971 $ 4,174 $ 140 $ 42,285 Balance at January 1, 2018 Acquisitions Translation and Other Adjustments Balance at December 31, 2018 Utility $ 3,424 $ 1,487 $ — $ 4,911 Residential and Commercial 32,053 1,353 (346 ) 33,060 Total $ 35,477 $ 2,840 $ (346 ) $ 37,971 Future aggregate amortization expense of intangible assets -- The aggregate amortization expense of intangible assets, as of December 31, 2019 , in each of the next five years was as follows: Future Amortization Expense Year ending December 31, 2020 $ 2,742 2021 2,113 2022 1,886 2023 1,752 2024 1,464 Thereafter 977 $ 10,934

Short and Long-Term Debt and Co

Short and Long-Term Debt and Commitments Related to Letters of Credit	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Short and Long-Term Debt and Commitments Related to Letters of Credit [Text Block]	Short and Long-Term Debt and Commitments Related to Letters of Credit Short-term debt consisted of the following: December 31, 2019 2018 Notes payable $ 1,853 $ — Current portion of long-term debt 23,302 22,514 Current portion of finance leases 1,348 1,345 $ 26,503 $ 23,859 At December 31, 2019 , we also had unused short-term lines of credit with several banks totaling $9,136 , generally at the banks' prime rate or LIBOR plus a margin adjustment of .75% to 1.50% . Long-term debt consisted of the following: December 31, 2019 2018 Revolving credit facility Swing-line borrowings $ 10,000 $ 2,500 LIBOR borrowings 52,000 91,000 62,000 93,500 5.09% Senior unsecured notes 6,000 12,000 3.99% Senior unsecured notes 50,000 50,000 4.00% Senior unsecured notes 25,000 — Term loans 24,076 23,176 167,076 178,676 Less debt issuance costs 420 599 Less current portion 23,302 22,514 $ 143,354 $ 155,563 Revolving Credit Facility -- In October 2017, the Company amended and restated its revolving credit facility, as further amended in September 2018, as discussed below. The amended and restated credit agreement, which expires in October 2022, 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. 5.09% Senior Unsecured Notes-- On July 22, 2010, we issued 5.09% Senior Unsecured Notes, Series A, (the " 5.09% Senior Notes"), in the aggregate principal amount of $30,000 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 due July 22, 2020. 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 six th 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. 3.99% Senior Unsecured Notes-- On September 21, 2018, we issued 3.99 % Senior Notes, Series A (the " 3.99 % Senior Notes"), in the aggregate principal amount of $50,000 . The 3.99 % Senior Notes are due September 21, 2028. The 3.99 % Senior Notes were issued pursuant to a Note Purchase and Private Shelf Agreement (the “Note Purchase and Shelf Agreement”) between the Company, PGIM, Inc. and the purchasers of the 3.99 % Senior Notes. Subsequent series of promissory notes may be issued pursuant to the Note Purchase and Shelf Agreement (the "Shelf Notes") in an aggregate additional principal amount not to exceed $50,000 ( $25,000 of which was issued on February 5, 2019). The 3.99 % 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 of $10,000 commence on September 21, 2024 (the six th anniversary of issuance). The Note Purchase and Shelf Agreement contains customary events of default and covenants related to limitations on indebtedness and transactions with affiliates and the maintenance of certain financial ratios. The Company may prepay at any time all, or from time to time any part of, the outstanding principal amount of the 3.99 % Senior Notes, subject to the payment of a make-whole amount. In conjunction with the issuance of the 3.99 % Senior Notes, on September 21, 2018, the Company entered into an amendment to its revolving credit facility. The amendment amended certain provisions and covenants in the credit agreement to generally conform them to the corresponding provisions and covenants in the Note Purchase and Shelf Agreement. The amendment also permitted the Company to incur indebtedness arising under the Note Purchase and Shelf Agreement in an aggregate principal amount not to exceed $75,000 , which included the $50,000 of 3.99 % Senior Notes, plus an additional $25,000 in Shelf Notes (which were issued on February 5, 2019). 4.00% Senior Unsecured Notes-- On February 5, 2019, we issued 4.00 % Senior Notes, Series B (the " 4.00 % Senior Notes") pursuant to the Note Purchase and Shelf Agreement in the aggregate principal amount of $25,000 . The notes are due September 21, 2028. Subsequent series of Shelf Notes may be issued pursuant to the Note Purchase and Shelf Agreement in an aggregate additional principal amount not to exceed $25,000 . A further amendment to the revolving credit facility would be required for such a transaction to be permissible under the revolving credit facility. The 4.00% Senior Notes are equal in right of payment with our revolving credit facility and all other senior unsecured obligations of the Company. Interest is payable semiannually and five equal, annual principal payments commence on September 21, 2024. The net proceeds of all senior notes were used to pay down borrowings under our revolving credit facility. As of December 31, 2019 , we had unused commitments under the revolving credit facility approximating $185,123 and $64,877 committed, which consisted of borrowings of $62,000 and issued letters of credit of $2,877 . Borrowings outstanding bear interest, at the Company's option, of either (a) the 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 1.5% , or (iii) the federal funds rate plus .5% . A commitment fee ranging from .10% to .225% is also required based on the average daily unborrowed commitment. Term loans --Periodically, the Company will enter into term loans for the procurement of insurance or to finance acquisitions. Term Loans, Weighted-Average Interest Rate --The weighted-average interest on the term loans approximated 4.02% at December 31, 2019 and 4.28% at December 31, 2018 . Aggregate Maturities of Long-Term Debt --Aggregate maturities of long-term debt for the five years subsequent to December 31, 2019 were as follows: 2020 -- $23,302 ; 2021 -- $5,989 ; 2022 -- $62,759 ; 2023 -- $26 ; 2024 -- $15,000 ; and thereafter $60,000 . Accounts Receivable Securitization Facility --In May 2019, 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 19, 2020. The AR Securitization program has a limit of $100,000 , of which $76,732 and $67,438 were issued for letters of credit ("LCs") as of December 31, 2019 and December 31, 2018 , respectively. 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 LCs as of December 31, 2019 --to the bank in exchange for the bank issuing LCs. Pre-petition receivables from PG&E Corporation and its regulated utility subsidiary, Pacific Gas and Electric Company (collectively, "PG&E"), which filed voluntary bankruptcy petitions under Chapter 11 of the United States Bankruptcy Code in the U.S. Bankruptcy Court for the Northern District of California, while remaining in the securitized pool, are considered ineligible and are excluded from performance ratios and reserves. 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 December 31, 2019 , total commitments related to issued letters of credit were $81,619 , of which $2,877 were issued under the revolving credit facility, $76,732 were issued under the AR securitization facility and $2,010 were issued under short-term lines of credit. As of December 31, 2018 , total commitments related to issued letters of credit were $72,565 , of which $3,123 were issued under the revolving credit facility, $67,438 were issued under the AR securitization facility and $2,004 were issued under short-term lines of credit. As of December 31, 2019 , we are in compliance with all debt covenants.

Self-Insurance Accruals

Self-Insurance Accruals	12 Months Ended
	Dec. 31, 2019
Self-Insurance Accruals [Abstract]
Self-Insurance Accruals [Text Block]	Self-Insurance Accruals Components of our self-insurance accruals for workers’ compensation, vehicle liability and general liability were as follow: December 31, 2019 2018 Workers' compensation $ 44,383 $ 41,577 Present value discount 2,688 3,099 41,695 38,478 Vehicle liability 12,209 13,342 General liability 39,091 31,965 Total 92,995 83,785 Less current portion 30,882 27,434 Noncurrent portion $ 62,113 $ 56,351 The changes in our self-insurance accruals and the discount rate used for the workers’ compensation accrual are summarized in the table below. December 31, 2019 2018 Balance, beginning of year $ 83,785 $ 67,694 Provision for claims 51,265 51,685 Payment of claims (42,055 ) (35,594 ) Balance, end of year $ 92,995 $ 83,785 Workers' compensation discount rate 1.70 % 2.50 %

Leases

Leases	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases [Text Block]	Leases We lease certain office and parking facilities, warehouse space, equipment, vehicles and information technology equipment under operating leases. Lease expense for these leases is recognized within the Consolidated Statements of Operations on a straight-line basis over the lease term, with variable lease payments recognized in the period those payments are incurred. The following table summarizes the amounts recognized in our Consolidated Balance Sheet related to leases: Consolidated Balance Sheet Classification December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 40,033 Finance lease assets Property and equipment, net 3,183 Total lease assets $ 43,216 Liabilities Current operating lease liabilities Current portion of operating lease liabilities $ 14,665 Non-current operating lease liabilities Lease liabilities - operating leases 25,200 Total operating lease liabilities 39,865 Current portion of finance lease liabilities Current portion of long-term debt, finance lease liabilities and short-term debt 1,348 Non-current finance lease liabilities Lease liabilities - finance leases 1,795 Total finance lease liabilities 3,143 Total lease liabilities $ 43,008 The components of lease cost recognized within our Consolidated Statement of Operations were as follows: Year Ended Consolidated Statement of Operations Classification December 31, Operating lease cost Operating expense $ 6,919 Operating lease cost Selling expense 8,699 Operating lease cost General and administrative expense 828 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 1,371 Interest expense on lease liabilities Interest expense 118 Other lease cost (1) Operating expense 4,211 Other lease cost (1) Selling expense 1,062 Other lease cost (1) General and administrative expense 16 Total lease cost $ 23,224 (1) Other lease cost includes short-term lease costs and variable lease costs. We often have options to renew lease terms for buildings and other assets. The exercise of lease renewal options is generally at our sole discretion. In addition, certain lease agreements may be terminated prior to their original expiration date at our discretion. We evaluate each renewal and termination option at the lease commencement date to determine if we are reasonably certain to exercise the option on the basis of economic factors. The table below summarizes the weighted average remaining lease term as of December 31, 2019 . Operating leases 3.4 years Finance leases 2.8 years The discount rate implicit within our leases is generally not determinable and therefore the Company determines the discount rate based on its incremental borrowing rate. The incremental borrowing rate for each lease is determined based on its term and the currency in which lease payments are made, adjusted for the impacts of collateral. The table below summarizes the weighted average discount rate used to measure our lease liabilities as of December 31, 2019 . Operating leases 3.58 % Finance leases 3.13 % Supplemental Cash Flow Information Related to Leases Year Ended December 31, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (17,009 ) Operating cash flows from finance leases (118 ) Financing cash flows from finance leases (1,282 ) Right-of-use assets obtained in exchange for lease obligations: Operating leases 56,478 Finance leases 310 Maturity Analysis of Lease Liabilities As of December 31, 2019 Operating Leases Finance Leases Year ending December 31, 2020 $ 15,863 $ 1,420 2021 11,863 1,262 2022 8,165 320 2023 3,739 120 2024 1,477 48 Thereafter 1,279 91 Total lease payments 42,386 3,261 Less interest 2,521 118 Total $ 39,865 $ 3,143 As of December 31, 2018 Operating Leases Year ending December 31, 2019 $ 14,023 2020 11,272 2021 7,712 2022 5,129 2023 2,060 Thereafter 1,923 Total lease payments $ 42,119

Common Shares, Redeemable Commo

Common Shares, Redeemable Common Shares and Preferred Shares	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Common Shares, Redeemable Common Shares and Preferred Shares [Text Block]	Common Shares, Redeemable Common Shares and Preferred Shares Preferred Shares --We have authorized a class of 4,000,000 preferred shares, no par value, of which none were issued as of December 31, 2019 . Redeemable Common Shares - Our Davey 401KSOP and ESOP Plan includes a put option for shares of the Company’s common stock distributed from the plan. Due to the Company’s obligation under the put option, shares held in the Davey 401KSOP and ESOP Plan as well as distributed shares subject to the put option are reclassified from permanent equity to temporary equity. The number of redeemable common shares for each of the three years in the period ended December 31, 2019 was as follows: 2019-- 5,146,882 ; 2018-- 5,642,154 ; and 2017-- 6,467,027 . Common Shares --The number of common shares authorized is 48,000,000 , par value $1.00 . The number of common shares issued during each of the three years in the period ended December 31, 2019 was as follows: 2019-- 37,766,878 ; 2018-- 37,271,606 ; and 2017-- 36,446,890 . The number of shares in the treasury for each of the three years in the period ended December 31, 2019 was as follows: 2019 -- 19,736,957 ; 2018 -- 20,033,108 ; and 2017 -- 18,692,901 . Our common and redeemable 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 and redeemable common shares based upon our performance and financial condition. Since 1979, we have provided a ready market for all shareholders through our direct purchase of their common shares, although we are under no obligation to do so (other than repurchases pursuant to the put option under the Davey 401KSOP and ESOP Plan, as described in Note M). During 2019 , purchases of common shares, both redeemable and common, totaled 1,600,595 shares for $34,647 in cash; we also had direct sales to directors and employees of 23,618 shares for $516 , excluding those shares issued through either the exercise of options or the Employee Stock Purchase Plan. We also sold 153,578 shares to our 401(k) plan for $3,321 and issued 192,102 shares to participant accounts to satisfy our liability for the 2018 employer match in the amount of $4,053 . The liability accrued at December 31, 2019 for the 2019 employer match was $4,459 . There were also 354,184 shares purchased during 2019 under the Employee Stock Purchase Plan. Common and Redeemable Shares Outstanding -- The table below reconciles the activity of the common and redeemable shares outstanding: Common Shares Net of Treasury Shares Redeemable Shares Total Shares outstanding, December 31, 2017 17,753,832 6,467,027 24,220,859 Shares purchased (1,530,528 ) (1,106,415 ) (2,636,943 ) Shares sold 679,197 281,543 960,740 Stock subscription offering, employee cash purchases 129,245 — 129,245 Options exercised 206,751 — 206,751 Shares outstanding, December 31, 2018 17,238,497 5,642,155 22,880,652 Shares purchased (853,738 ) (746,857 ) (1,600,595 ) Shares sold 471,898 251,584 723,482 Stock subscription offering, employee cash purchases 872,390 — 872,390 Options exercised 300,874 — 300,874 Shares outstanding, December 31, 2019 18,029,921 5,146,882 23,176,803 On December 31, 2019 , we had 23,176,803 common shares outstanding and employee options exercisable to purchase 937,597 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 were made either by payroll deductions or annual lump-sum payments of both principal and interest. Common shares purchased under the plan were pledged as security for the payment of the promissory note and the common shares were not issued until the promissory note was paid-in-full. Dividends were paid on all subscribed shares, subject to forfeiture to the extent that payment was 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 could have been exercised at the rate of one-seventh per year and expired seven years after the date that the right was granted. As of December 31, 2019, all rights had expired. Employees could not exercise a right if they ceased to be employed by the Company.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Accumulated other comprehensive income (loss)	Accumulated Other Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income and other adjustments that relate to foreign currency translation adjustments and defined benefit pension plan adjustments. We do not provide income taxes on currency translation adjustments, as the earnings of our Canadian operations are considered to be indefinitely reinvested. The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity: Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2017 $ (5,500 ) $ (6,662 ) $ (12,162 ) Unrealized gains (losses) 2,195 — 2,195 Amounts reclassified from accumulated other comprehensive income (loss) — 4,822 4,822 Tax effect — (1,962 ) (1,962 ) Unrecognized amounts from defined benefit pension plans — (2,169 ) (2,169 ) Tax effect — 883 883 Net of tax amount 2,195 1,574 3,769 Balance at December 31, 2017 $ (3,305 ) $ (5,088 ) $ (8,393 ) Unrealized gains (losses) (2,514 ) — (2,514 ) Amounts reclassified from accumulated other comprehensive income (loss) — 6,291 6,291 Tax effect — (145 ) (145 ) Unrecognized amounts from defined benefit pension plans — (279 ) (279 ) Tax effect — 6 6 Net of tax amount (2,514 ) 5,873 3,359 Balance at December 31, 2018 $ (5,819 ) $ 785 $ (5,034 ) Unrealized gains (losses) 1,186 — 1,186 Amounts reclassified from accumulated other comprehensive income (loss) — (1,551 ) (1,551 ) Tax effect — 143 143 Unrecognized amounts from defined benefit pension plans — (323 ) (323 ) Tax effect — 176 176 Net of tax amount 1,186 (1,555 ) (369 ) Balance at December 31, 2019 $ (4,633 ) $ (770 ) $ (5,403 ) The amounts reclassified from accumulated other comprehensive income (loss) related to defined benefit pension plans for 2019 , 2018 and 2017 are included in net periodic pension expense classified in the statement of operations as general and administrative expense or other income (expense).

The Davey 401KSOP and Employee

The Davey 401KSOP and Employee Stock Ownership Plan	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
The Davey 401KSOP and Employee Stock Ownership Plan	The Davey 401KSOP and Employee Stock Ownership Plan On March 15, 1979, we consummated a plan, which transferred control of the Company to our employees. As a part of this plan, we initially sold 120,000 common shares (presently, 23,040,000 common shares adjusted for stock splits) to our Employee Stock Ownership Trust (“ESOT”) for $2,700 . The Employee Stock Ownership Plan (“ESOP”), in conjunction with the related ESOT, provided for the grant to certain employees of certain ownership rights in, but not possession of, the common shares held by the trustee of the ESOT. Annual allocations of shares have been made to individual accounts established for the benefit of the participants. Defined Contribution and Savings Plans-- Most employees are eligible to participate in The Davey 401KSOP and ESOP. Effective January 1, 1997, the plan commenced operations and retained the existing ESOP participant accounts and incorporated a deferred savings plan (a "401(k) plan") feature. Participants in the 401(k) plan are allowed to make before-tax contributions, within Internal Revenue Service established limits, through payroll deductions. Effective January 1, 2009, we match, in either cash or our common shares, 100% of the first one percent and 50% of the next three percent of each participant's before-tax contribution, limited to the first four percent of the employee's compensation deferred each year. All nonbargaining domestic employees who attained 21 years of age and completed one year of service are eligible to participate. In May 2004, we adopted the 401K Match Restoration Plan, a defined contribution plan that supplements the retirement benefits of certain employees that participate in the savings plan feature of The Davey 401KSOP and ESOP Plan, but are limited in contributions because of tax rules and regulations. 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 $4,749 and $6,288 as of December 31, 2019 and December 31, 2018 , respectively. The fair value of the shares held in the Davey 401KSOP and ESOP totaled $119,806 and $112,761 as of December 31, 2019 and December 31, 2018 , 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 classified as temporary equity in the mezzanine section of the consolidated balance sheets and totaled $124,555 and $119,049 as of December 31, 2019 and December 31, 2018 , respectively. Changes in the fair value of the Davey 401KSOP and ESOP Plan related shares are reflected in retained earnings while net share activity associated with the Davey 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. Total compensation for these plans, consisting primarily of the employer match, was $4,600 in 2019 , $4,053 in 2018 , and $3,794 in 2017

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation Our shareholders approved the 2014 Omnibus Stock Plan (the “2014 Stock Plan”) at our annual meeting of shareholders on May 20, 2014. The 2014 Stock Plan replaced the expired 2004 Omnibus Stock Plan (the “2004 plan”) previously approved by the shareholders in 2004. The 2014 Stock Plan is administered by the Compensation Committee of the Board of Directors and will remain in effect for ten years. All directors of the Company and employees of the Company and its subsidiaries are eligible to participate in the 2014 Stock Plan. The 2014 Stock Plan (similar to the 2004 plan) continues the maintenance of the Employee Stock Purchase Plan, as well as provisions for the grant of stock options and other stock-based incentives. The 2014 Stock Plan provides for the grant of five percent of the number of the Company’s common shares outstanding as of the first day of each fiscal year plus the number of common shares that were available for grant of awards, but not granted, in prior years. In no event, however, may the number of common shares available for the grant of awards in any fiscal year exceed ten percent of the common shares outstanding as of the first day of that fiscal year. Common shares subject to an award that is forfeited, terminated, or canceled without having been exercised are generally added back to the number of shares available for grant under the 2014 Stock Plan. Stock-based compensation expense under all share-based payment plans—our Employee Stock Purchase Plan, stock option plans, stock-settled stock appreciation rights, and performance-based restricted stock units—included in the results of operations was as follows: Year Ended December 31, 2019 2018 2017 Compensation expense, all share-based payment plans $ 2,845 $ 3,370 $ 4,049 Income tax benefit 404 602 1,315 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. Compensation costs are recognized as payroll deductions are made. The 15% discount of total shares purchased under the plan resulted in compensation cost recognized of $1,118 in 2019 , $998 in 2018 and $888 in 2017 . Stock Options Plan --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 $550 in 2019 , $663 in 2018 and $705 in 2017 . Stock-Settled Stock Appreciation Rights --A SSAR is an award that allows the recipient to receive common shares equal to the appreciation in the fair value of our common shares between the date the award was granted and the conversion date of the shares vested. Effective January 1, 2019, management and the Compensation Committee replaced the issuance of future SSARs and replaced the value with performance-based restricted stock units ("PRSUs") for certain management employees. The following table summarizes the SSARs as of December 31, 2019 : Stock-Settled Stock Appreciation Rights Number of Rights Weighted- Average Award Date Value Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Unvested, January 1, 2019 380,982 $ 3.42 Granted — — Forfeited (3,197 ) 3.43 Vested (115,080 ) 3.31 Unvested, December 31, 2019 262,705 $ 3.47 1.9 years $ 537 $ 5,937 Compensation costs for SSARs are determined using a fair-value method and amortized over the requisite service period. Compensation expense for SSARs totaled $363 in 2019 , $540 in 2018 and $1,035 in 2017 . Restricted Stock Units --During the year ended December 31, 2019 , the Compensation Committee of the Board of Directors awarded 29,046 PRSUs to certain management employees and 11,942 restricted stock units ("RSUs") to nonemployee directors. The Compensation Committee made similar awards in prior periods. The awards vest over specified periods. The following table summarizes restricted stock units as of December 31, 2019 : Restricted Stock Units Number of Stock Units Weighted- Average Grant Date Value Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Unvested, January 1, 2019 247,838 $ 15.68 Granted 40,988 20.45 Forfeited (4,093 ) 16.39 Vested (60,474 ) 13.55 Unvested, December 31, 2019 224,259 $ 17.11 1.9 years $ 1,630 $ 5,068 Employee PRSUs 192,837 $ 16.80 2.0 years $ 1,312 $ 4,358 Nonemployee Director RSUs 31,422 $ 19.01 1.5 years $ 318 $ 710 Compensation cost for awards is determined using a fair-value method, amortized over the requisite service period. “Intrinsic value” is defined as the amount by which the fair market value of a common share exceeds the exercise price of a performance-based restricted stock unit. Compensation expense on restricted stock unit awards totaled $814 in 2019 , $1,169 in 2018 and $1,421 in 2017 . The fair value of each award was estimated on the date of grant using a binomial option-pricing model. The binomial model considers a range of assumptions related to volatility, risk-free interest rate and employee exercise behavior. Expected volatilities utilized in the binomial model are based on historical volatility of our share prices and other factors. Similarly, the dividend yield is based on historical experience and expected future changes. The binomial model also incorporates exercise and forfeiture assumptions based on an analysis of historical data. The expected life of the stock-based awards is derived from the output of the binomial model and represents the period of time that awards granted are expected to be outstanding. The fair values of stock-based awards granted were estimated at the dates of grant with the following weighted-average assumptions: Year Ended December 31, 2019 2018 2017 Volatility rate 9.9 % 10.1 % 10.3 % Risk-free interest rate 2.3 % 2.7 % 2.2 % Expected dividend yield .7 % .7 % .7 % Expected life of awards (years) 8.8 9.2 8.9 General Stock Option Information --The following table summarizes activity under the stock option plans for the year ended December 31, 2019 : Stock Options Number of Options Outstanding Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Outstanding, January 1, 2019 1,466,264 $ 13.94 Granted 151,145 21.10 Exercised (149,853 ) 10.12 Forfeited (39,474 ) 12.94 Outstanding, December 31, 2019 1,428,082 $ 15.13 5.7 years $ 1,344 $ 10,668 Exercisable, December 31, 2019 937,597 $ 13.40 4.6 years $ 8,627 “Intrinsic value” is defined as the amount by which the market price of a common share of stock exceeds the exercise price of an option. Information regarding the stock options outstanding at December 31, 2019 is summarized below: Stock Options Exercise Price Number Outstanding Weighted-Average Remaining Contractual Life Weighted- Average Exercise Price Number Exercisable Weighted- Average Exercise Price Employee options: $ 8.30 87,000 0.8 years $ 8.30 87,000 $ 8.30 11.60 238,805 3.5 years 11.60 238,805 11.60 13.20 268,027 4.5 years 13.20 268,027 13.20 15.05 208,965 5.5 years 15.05 155,365 15.05 16.35 222,250 6.5 years 16.35 120,250 16.35 17.60 126,900 7.5 years 17.60 49,300 17.60 19.10 133,450 8.5 years 19.10 18,850 19.10 21.10 27,800 9.2 years 21.10 — 21.10 21.10 114,885 9.4 years 21.10 — 21.10 1,428,082 5.7 years $ 15.13 937,597 $ 13.40 We issue common shares from treasury upon the exercise of stock options, SSARs, PRSUs, RSUs or purchases under the Employee Stock Purchase Plan. Tax Benefits of Stock-Based Compensation-- Our total income tax benefit from share-based awards--as recognized in our consolidated statement of operations--for the last three years was: $404 in 2019 , $602 in 2018 , and $1,315 in 2017 . Tax benefits for share-based awards are accrued as stock compensation expense and recognized in our consolidated statement of operations. Tax benefits on share-based awards are realized when: (a) SSARs are exercised; (b) PRSUs vest; and (c) stock options are exercised. When actual tax benefits realized exceed the tax benefits accrued for share-based awards, we realize an excess tax benefit. We had excess tax benefits of: $1,181 in 2019 , $453 in 2018 , and $691 in 2017 .

Defined Benefit Pension Plans

Defined Benefit Pension Plans	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Defined Benefit Pension Plans	Defined Benefit Pension Plans We have two defined benefit pension plans covering certain current and retired U.S. employees. Plans include: (i) a Supplemental Executive Retirement Plan (“SERP”) for which future benefit accruals were frozen effective at the end of the second quarter 2015; and (ii) a Benefit Restoration Pension Plan (“Restoration Plan”) for certain key employees hired prior to January 1, 2009. Both the SERP and the Restoration Plan are defined benefit plans under which nonqualified supplemental pension benefits will be paid, subject to Internal Revenue Service limitations on covered compensation. Effective December 31, 2008, enhanced benefits were implemented to our defined contribution savings plan--The Davey 401KSOP and ESOP--at which time, the Board of Directors approved an amendment to freeze the Restoration Plan. In connection with the freeze of the Restoration Plan and the SERP, all balances remain intact and participant account balances, as well as service credits for vesting and retirement eligibility, remain intact and continue in accordance with the terms of the plans. Only future accruals were eliminated with: (i) the 2008 freeze of the Restoration Plan and (ii) the 2015 freeze of the SERP. During the second quarter of 2019, the Company terminated its Employee Retirement Plan (“ERP”) for employees hired prior to January 1, 2009 and for which future benefits were frozen effective December 31, 2008. We purchased a group annuity contract from a third-party insurance company which unconditionally and irrevocably guarantees the full-payment of all annuity payments to the remaining 231 participants in our ERP. The agreement transferred all remaining ERP benefit obligations to the third-party insurance company, resulting in a pretax actuarial settlement loss of $1,677 . The change in benefit obligations and the fair value of plans assets follows: December 31, 2019 2018 Change in benefit obligation Projected benefit obligation at beginning of year $ 7,064 $ 19,403 Service cost 45 400 Interest cost 170 718 Actuarial (gains)/losses 323 (77 ) Settlements (1,677 ) (13,118 ) Benefits paid (2,660 ) (262 ) Projected benefit obligation at end of year $ 3,265 $ 7,064 Accumulated benefit obligation at end of year $ 3,265 $ 7,064 December 31, 2019 2018 Change in fair value of plan assets Fair value of plan assets at beginning of year $ 3,758 $ 7,105 Actual return on plan assets — 239 Plan expenses — (364 ) Employer contributions 579 10,158 Settlements (1,677 ) (13,118 ) Benefits paid (2,660 ) (262 ) Fair value of plan assets at end of year $ — $ 3,758 With the termination of the ERP plan, future benefit payments made to participants under the remaining SERP and Restoration Plan are made from the Company's general assets. December 31, 2019 2018 Funded status of the plans Fair value of plan assets $ — $ 3,758 Projected benefit obligation 3,265 7,064 Funded status of the plans $ (3,265 ) $ (3,306 ) December 31, 2019 2018 Funded status by plan ERP $ — $ (332 ) SERP (2,833 ) (2,564 ) Restoration Plan (432 ) (410 ) $ (3,265 ) $ (3,306 ) December 31, 2019 2018 Amounts reported in the consolidated balance sheets Current liability $ (202 ) $ (187 ) Noncurrent liability (3,063 ) (3,119 ) Funded status of the plans $ (3,265 ) $ (3,306 ) Amounts included in accumulated other comprehensive income (loss), related to our defined benefit pension plans follow: At December 31, 2019 At December 31, 2018 Pretax Net of Tax Pretax Net of Tax Amounts reported in accumulated other comprehensive income Unrecognized net actuarial loss $ 723 $ 638 $ 2,139 $ (714 ) Unrecognized prior service cost 150 132 214 (71 ) $ 873 $ 770 $ 2,353 $ (785 ) To the extent actuarial losses exceed the greater of 10% of the projected benefit obligation or market-related value of plan assets, the unrecognized actuarial losses will be amortized straight-line on a plan-by-plan basis, over the remaining expected future working lifetime of active participants, except for the SERP, which, after the plan freeze, is being amortized based on the remaining life expectancy of plan participants. The total amount of unrecognized prior service cost was amortized straight-line on a plan-by-plan basis. The total amortization associated with these amounts that is expected to be recognized in net periodic benefit expense for 2020 follows: Year ending December 31, 2020 Pretax Net of Tax Amortization of Costs Expected to be Recognized Next Year Unrecognized net actuarial loss $ 89 $ 68 Unrecognized prior service cost 64 49 $ 153 $ 117 The aggregate projected benefit obligation, accumulated benefit obligation and fair value of plan assets for plans in which the fair value of plan assets is less than either the projected benefit obligation or accumulated benefit obligation follow: December 31, 2019 2018 For pension plans with accumulated benefit obligations in excess of plan assets Projected benefit obligation $ 3,265 $ 7,064 Accumulated benefit obligation 3,265 7,064 Fair value of plan assets — 3,758 The discount rates used to measure the year-end benefit obligation and compute pension expense for the subsequent year were: December 31, 2019 2018 2017 Actuarial assumptions - Discount Rate SERP 3.34 % 4.37 % 3.72 % Restoration Plan 3.23 % 4.28 % 3.60 % Net periodic benefit expense (income) associated with the defined benefit pension plans included the following components: Year Ended December 31, 2019 2018 2017 Components of pension expense (income) Service costs--increase in benefit obligation earned $ 75 $ 400 $ 530 Interest cost on projected benefit obligation 198 718 1,002 Expected return on plan assets (59 ) (231 ) (638 ) Settlement loss 1,677 5,499 3,849 Amortization of net actuarial loss 87 728 909 Amortization of prior service cost 64 64 64 Net pension expense of defined benefit pension plans $ 2,042 $ 7,178 $ 5,716 Expected Benefit Plan Payments --The benefits, as of December 31, 2019 , expected to be paid to defined-benefit plan participants in each of the next five years, and in the aggregate for the five years thereafter, follows: Participants Benefits Estimated future payments Year ending December 31, 2020 $ 205 2021 202 2022 198 2023 195 2024 191 Years 2025 to 2029 945 Multiemployer Defined Benefit Pension Plans --In providing services to our utility services customers, we contribute to multiemployer defined benefit pension plans under the terms of collective-bargaining agreements that cover certain of our union-represented employees. These plans generally provide retirement benefits to participants based on their service to contributing employers. We do not administer these multiemployer plans. In general, these plans are managed by a board of trustees with the unions appointing certain trustees and other contributing employers of the plan appointing certain members. We generally are not represented on the board of trustees. The risks of participating in these multiemployer plans are different from single-employer plans in that: (a) assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers; (b) if a participating employer stops contributing to the plan, the unfunded obligations of the plan may be assumed by the remaining participating employers; and, (c) if we choose to stop participating in a multiemployer plan, we may be required to pay the plan an amount based on the underfunded status of the plan, referred to as a withdrawal liability. Our participation in the multiemployer defined benefit pension plans is summarized in the table below. The “EIN/Pension Plan Number” column provides the Employer Identification Number (“EIN”) and the three-digit plan number. The most recent Pension Protection Act of 2006 (the “PPA”) zone status is from the Form 5500, “Annual Return/Report of Employee Benefit Plan,” filed by the plan and certified by the plan's actuary. The PPA zone status describes plans that are underfunded. Among other factors, plans in the “critical” red zone are generally less than 65% funded; plans in the “endangered” yellow zone are less than 80% funded; and plans in the “safe” green zone are at least 80% funded. Pension Fund EIN/Pension Plan Number Pension Protection Act Zone Status FIP/RP Status Pending Implemented Davey Tree Contributions Surcharge Imposed Expiration Dates of Bargaining Agreement 2019 2018 2019 2018 2017 National Electric Benefit Fund 53-0181657/001 Green Green No $ 904 $ 768 $ 785 No Ranging from December 31, 2019 to December 31, 2022 Eighth District Electrical Pension Fund 84-6100393/001 Green Green No 190 142 102 No December 26, 2020 $ 1,094 $ 910 $ 887 We were not listed in the Form 5500 for either plan as having provided more than 5% of the total contributions. Both the National Electric Benefit Fund and the Eighth District Electrical Pension Fund are green zone status--safe--which represents at least 80% funded and does not require a “financial improvement plan” (“FIP”) or a “rehabilitation plan” (“RP”). We are party to ten collective-bargaining agreements with the National Electric Benefit Fund, with expiration dates ranging from December 31, 2019 to December 31, 2022, and one collective-bargaining agreement with Eighth District Electrical Pension Fund which expires on December 26, 2020. Expired agreements are currently being renegotiated.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On December 22, 2017, the President of the United States (“U.S.”) signed into law the Tax Cuts and Jobs Act (the "Tax Reform Act"), which enacted significant changes to U.S. tax laws. Some of the provisions of the new tax law affecting corporations include, but are not limited to lowering the U.S. corporate income tax rate from 35% to 21% effective January 1, 2018, immediate expensing of certain qualified capital expenditures, implementing a territorial tax system and imposing a one-time transitional toll tax on deferred foreign earnings. The Tax Reform Act was the main reason for the reduction of our effective tax rate for the year ended December 31, 2018. Other provisions of the Tax Reform Act include a new minimum tax on certain foreign earnings (the Global Intangibles Low-taxed Income, or “GILTI”), a new tax on certain payments to foreign related parties (the Base Erosion Anti-Avoidance tax, or “BEAT”), a new incentive for Foreign-derived Intangibles Income (“FDII”), repealing the deduction for domestic production activities, changes to the limitation on the deductibility of certain executive compensation, and new limitations on the deductibility of interest expense. Generally, the tax effect of these other provisions began for the Company in the year ended December 31, 2018 with no material effect. Income (loss) before income taxes was attributable to the following sources: Year Ended December 31, 2019 2018 2017 United States $ 54,158 $ 37,377 $ 38,800 Canada (891 ) 119 (806 ) Total $ 53,267 $ 37,496 $ 37,994 The provision for income taxes follows: Year Ended December 31, 2019 2018 2017 Current provision (benefit): Federal $ 7,934 $ 3,165 $ 9,914 State 3,624 2,290 2,469 Canadian (328 ) 50 (262 ) Total current 11,230 5,505 12,121 Deferred taxes 1,240 4,014 3,753 Total taxes on income $ 12,470 $ 9,519 $ 15,874 A reconciliation of the expected statutory U.S. federal rate to our actual effective income tax rate follows: Year Ended December 31, 2019 2018 2017 Statutory U.S. federal tax rate 21.0 % 21.0 % 35.0 % State income taxes, net of federal benefit 5.6 5.7 4.9 Effect of Canadian income taxes — .1 .3 Nondeductible expenses 2.2 2.1 2.2 Stock compensation (1.8 ) (.7 ) (1.0 ) ESOP dividend deduction (.2 ) (.3 ) (.6 ) Uncertain tax adjustments and audit settlement .2 (3.8 ) (.2 ) Pension termination (2.9 ) — — Income tax reform - deferred rate remeasurement — — 2.5 All other, net (.7 ) 1.3 (1.3 ) Effective income tax rate 23.4 % 25.4 % 41.8 % Deferred income taxes reflect the tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is recorded when it is more-likely-than-not that an income tax benefit will not be realized. Significant components of our noncurrent net deferred tax assets and liabilities at December 31, were as follows: December 31, 2019 2018 Deferred tax assets: Self-insurance accruals $ 19,491 $ 17,579 Accrued compensated absences 1,389 1,565 Accrued expenses and other liabilities 841 742 Accrued stock compensation 1,906 1,772 Defined benefit pension plans — 442 Foreign tax credit carryforward 2,137 2,117 Other future deductible amounts, net 4,167 3,271 29,931 27,488 Less deferred tax asset valuation allowance 1,683 1,683 28,248 25,805 Deferred tax liabilities: Intangibles 1,065 1,178 Prepaid expenses 3,701 3,160 Property and equipment 24,049 20,894 28,815 25,232 Net deferred tax (liability) asset--noncurrent $ (567 ) $ 573 We treat all of our Canadian subsidiary earnings through December 31, 2019 as permanently reinvested and have not provided any U.S. federal or state tax thereon. As of December 31, 2019 , approximately $29,129 of undistributed earnings attributable to our Canadian operations was considered to be indefinitely invested. Presently, our intention is to reinvest the earnings permanently. If, in the future, these earnings are distributed to the U.S. in the form of dividends or otherwise, or if the Company determines such earnings will be remitted in the foreseeable future, the Company would be subject to Canadian withholding taxes. It is not practicable to estimate the amount of taxes that would be payable upon remittance of these earnings given the various tax planning alternatives that we could employ should we decide to repatriate those earnings. As of December 31, 2018, we recorded a valuation allowance on foreign tax credit carryforwards that arose due to the transition toll tax on the deemed repatriation of deferred foreign earnings of non-U.S. operations due to the Tax Reform Act and the remaining carryforward credits that were generated in 2010. Management presently believes that it is more-likely-than-not that the deferred tax asset, related to the foreign tax credits that expire in 2020 and 2027, will not be fully realized. The criteria considered in making the determination included the ability to utilize tax-planning strategies, historical and projected operating results, and the period of time over which the foreign tax credit can be utilized. The amount of income taxes that we pay is subject to audit by U.S. federal, state, local and Canadian tax authorities, which may result in proposed assessments. Our estimate for the potential outcome for any uncertain tax issue is highly judgmental. Uncertain tax positions are recognized only if they are more-likely-than-not to be upheld during examination based on their technical merits. The measurement of the uncertain tax position is based on the largest benefit amount that is more-likely-than-not (determined on a cumulative probability basis) to be realized upon settlement of the matter. If payment of these amounts ultimately proves to be unnecessary, the reversal of the liabilities would result in tax benefits being recognized in the period when we determine the liabilities are no longer necessary. If the estimate of tax liabilities proves to be less than the ultimate settlement, a further charge to expense may result. The balance of unrecognized benefits and the amount of related interest and penalties at December 31, were as follows: December 31, 2019 2018 Unrecognized tax benefits $ 1,850 $ 1,325 Portion, if recognized, would reduce tax expense and effective tax rate 654 599 Accrued interest on unrecognized tax benefits 64 35 We recognize interest accrued related to unrecognized tax benefits in income tax expense. Penalties, if incurred, would be recognized as a component of income tax expense. The Company is routinely under audit by U.S. federal, state, local and Canadian authorities in the area of income tax. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. With the exception of U.S. state jurisdictions and Canada, the Company is no longer subject to examination by tax authorities for the years through 2016. As of December 31, 2019 , we believe it is reasonably possible that the total amount of unrecognized tax benefits will not significantly increase or decrease. The changes in our unrecognized tax benefits are summarized in the table below: Year Ended December 31, 2019 2018 2017 Balance, beginning of year $ 1,325 $ 2,581 $ 2,532 Additions based on tax positions related to the current year 547 224 650 Additions for tax positions of prior years 23 20 (21 ) Reductions for tax positions of prior years — (1,500 ) — Lapses in statutes of limitations (45 ) — (580 ) Balance, end of year $ 1,850 $ 1,325 $ 2,581

Earnings Per Share Information

Earnings Per Share Information	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Earnings Per Share Information	Earnings Per Share Information Earnings per share is computed as follows: Year Ended December 31, 2019 2018 2017 Income available to common shareholders: Net income $ 40,797 $ 27,977 $ 22,120 Weighted-average shares: Basic: Outstanding 22,906,264 23,698,478 24,793,086 Partially-paid share subscriptions — 690,260 764,382 Basic weighted-average shares 22,906,264 24,388,738 25,557,468 Diluted: Basic from above 22,906,264 24,388,738 25,557,468 Incremental shares from assumed: Exercise of stock subscription purchase rights 54,961 141,287 146,453 Exercise of stock options and awards 1,016,864 950,593 993,141 Diluted weighted-average shares 23,978,089 25,480,618 26,697,062 Share data: Earnings per share--basic $ 1.78 $ 1.15 $ .87 Earnings per share--diluted $ 1.70 $ 1.10 $ .83

Operations by Business Segment

Operations by Business Segment and Geographic Information	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Operations by Business Segment and Geographic Information	Operations by Business Segment and Geographic Information We provide a wide range of arboricultural, horticultural, environmental and consulting services to residential, utility, commercial and government entities throughout the United States and Canada. We have two reportable operating segments organized by type or class of customer: Residential and Commercial, and Utility. Residential and Commercial --Residential and Commercial provides services to our residential and commercial customers including: the treatment, preservation, maintenance, removal and planting of trees, shrubs and other plant life; the practice of landscaping, grounds maintenance, tree surgery, tree feeding and tree spraying; the application of fertilizer, herbicides and insecticides; and natural resource management and consulting, forestry research and development, and environmental planning. Utility --Utility is principally engaged in providing services to our utility customers--investor-owned, municipal utilities, and rural electric cooperatives--including: the practice of line-clearing and vegetation management around power lines, rights-of-way and chemical brush control; and natural resource management and consulting, forestry research and development and environmental planning. All other operating activities, including research, technical support and laboratory diagnostic facilities, are included in “All Other.” Measurement of Segment Profit and Loss and Segment Assets --We evaluate performance and allocate resources based primarily on operating income and also actively manage business unit operating assets. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies except that (a) we compute and recognize depreciation expense for our segments only by the straight-line method and (b) state income taxes are allocated to the segments. Corporate expenses are substantially allocated among the operating segments, but the nature of expenses allocated may differ from year-to-year. There are no intersegment revenues. Segment assets are those generated or directly used by each segment, and include accounts receivable, operating supplies, and property and equipment. Information on reportable segments and reconciliation to the consolidated financial statements follows: Utility Services Residential Commercial Services All Other Reconciling Adjustments Consolidated Fiscal Year 2019 Revenues $ 607,556 $ 534,655 $ 1,509 $ — $ 1,143,720 Income (loss) from operations 37,696 52,471 (13,374 ) (7,248 ) (a) 69,545 Interest expense (8,514 ) (8,514 ) Interest income 348 348 Other income (expense), net (8,112 ) (8,112 ) Income before income taxes $ 53,267 Depreciation $ 30,304 $ 23,537 $ — $ 3,451 (b) $ 57,292 Amortization 474 2,071 — — 2,545 Capital expenditures 26,528 24,573 — 7,564 58,665 Segment assets, total 267,982 226,313 — 102,567 (c) 596,862 Fiscal Year 2018 Revenues $ 537,484 $ 486,005 $ 1,302 $ — $ 1,024,791 Income (loss) from operations 32,370 47,812 (19,816 ) (4,676 ) (a) 55,690 Interest expense (7,039 ) (7,039 ) Interest income 350 350 Other income (expense), net (11,505 ) (11,505 ) Income before income taxes $ 37,496 Depreciation $ 29,526 $ 21,720 $ — $ 3,668 (b) $ 54,914 Amortization 211 1,842 — 2 2,055 Capital expenditures 32,148 22,256 — 6,006 60,410 Segment assets, total 239,426 208,369 — 78,828 (c) 526,623 Fiscal Year 2017 Revenues $ 466,727 $ 446,028 $ 3,203 $ — $ 915,958 Income (loss) from operations 18,223 41,158 (2,634 ) (4,556 ) (a) 52,191 Interest expense (4,886 ) (4,886 ) Interest income 292 292 Other income (expense), net (9,603 ) (9,603 ) Income before income taxes $ 37,994 Depreciation $ 27,928 $ 19,384 $ — $ 3,390 (b) $ 50,702 Amortization 122 2,240 — 22 2,384 Capital expenditures 26,910 23,199 — 6,991 57,100 Segment assets, total 189,662 197,698 — 85,775 (c) 473,135 Reconciling adjustments from segment reporting to consolidated external financial reporting include unallocated corporate items: (a) Reconciling adjustments from segment reporting to consolidated external financial reporting include reclassification of depreciation expense and allocation of corporate expenses. (b) Adjustments to declining-balance method depreciation expense from straight-line method and depreciation and amortization of corporate assets. (c) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets. Geographic Information -- The following presents revenues and long-lived assets by geographic territory: Year Ended December 31, 2019 2018 2017 Revenues United States $ 1,066,035 $ 949,317 $ 847,540 Canada 77,685 75,474 68,418 $ 1,143,720 $ 1,024,791 $ 915,958 December 31, 2019 2018 2017 Long-lived assets, net United States $ 288,134 $ 251,181 $ 242,118 Canada 27,303 20,374 21,893 $ 315,437 $ 271,555 $ 264,011

Revenue Recognition (Notes)

Revenue Recognition (Notes)	12 Months Ended
	Dec. 31, 2019
Revenue Recognition [Abstract]
Revenue from contracts with customers [Text Block]	Revenue Recognition We recognize revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. 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, 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. 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 them. 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 tables disaggregate our revenue for the years ended December 31, 2019 and December 31, 2018 by major sources: Year Ended December 31, 2019 Utility Residential and Commercial All Other Consolidated Type of service: Tree and plant care $ 448,325 $ 305,365 $ (108 ) $ 753,582 Grounds maintenance — 152,283 — 152,283 Storm damage services 3,096 4,905 — 8,001 Consulting and other 156,135 72,102 1,617 229,854 Total revenues $ 607,556 $ 534,655 $ 1,509 $ 1,143,720 Geography: United States $ 567,134 $ 497,392 $ 1,509 $ 1,066,035 Canada 40,422 37,263 — 77,685 Total revenues $ 607,556 $ 534,655 $ 1,509 $ 1,143,720 Year Ended December 31, 2018 Utility Residential and Commercial All Other Consolidated Type of service: Tree and plant care $ 394,481 $ 290,940 $ (1,520 ) $ 683,901 Grounds maintenance — 117,498 — 117,498 Storm damage services 13,864 9,447 — 23,311 Consulting and other 129,139 68,120 2,822 200,081 Total revenues $ 537,484 $ 486,005 $ 1,302 $ 1,024,791 Geography: United States $ 499,242 $ 448,773 $ 1,302 $ 949,317 Canada 38,242 37,232 — 75,474 Total revenues $ 537,484 $ 486,005 $ 1,302 $ 1,024,791 Contract Balances Our contract liabilities consist of advance payments, billings in excess of costs incurred and deferred revenue. The Company has recognized $2,230 and $1,443 of revenue for the twelve months ended December 31, 2019 and December 31, 2018 , respectively, that was included in the contract liability balance at December 31, 2018 and December 31, 2017 , respectively. Net contract liabilities consisted of the following: December 31, December 31, Contract liabilities - current $ 3,129 $ 2,907 Contract liabilities - noncurrent 2,705 2,287 Net contract liabilities $ 5,834 $ 5,194 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	12 Months Ended
	Dec. 31, 2019
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 Measurements and Disclosures (“Topic 820”)” defines fair value based on the price that would be received to sell an asset or the exit price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. Market participants are defined as buyers or sellers in the principal or most advantageous market for the asset or liability that are independent of the reporting entity, knowledgeable and able and willing to transact for the asset or liability. Valuation Hierarchy --Topic 820 establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value. The hierarchy prioritizes the inputs into three broad levels: Level 1 inputs are quoted prices in active markets for identical assets or liabilities that the entity has the ability to access. Level 2 inputs are observable inputs other than prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated with observable market data. Level 3 inputs are unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. Our assets and liabilities measured at fair value on a recurring basis at December 31, 2019 and December 31, 2018 , were as follows: Fair Value Measurements at December 31, 2019 Using: Total Carrying Value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description December 31, 2019 (Level 1) (Level 2) (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,402 $ 15,402 $ — $ — Defined benefit pension plan assets — — — — Liabilities: Deferred compensation $ 2,786 $ — $ 2,786 $ — Fair Value Measurements at December 31, 2018 Using: Total Carrying Value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description December 31, 2018 (Level 1) (Level 2) (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,379 $ 15,379 $ — $ — Defined benefit pension plan assets 3,758 — 3,758 — Liabilities: Deferred compensation $ 2,459 $ — $ 2,459 $ — 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. The assets invested for self-insurance are certificates of deposit and money market funds--classified as Level 1--based on quoted market prices of the identical underlying securities in active markets. Financial instruments classified as noncurrent liabilities and their carrying values and fair values were as follows: December 31, 2019 December 31, 2018 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 62,000 $ 62,000 $ 93,500 $ 93,500 Senior unsecured notes 75,000 79,558 56,000 56,002 Term loans, noncurrent 6,774 7,124 6,662 6,868 Total $ 143,774 $ 148,682 $ 156,162 $ 156,370 The carrying value of our revolving credit facility approximates fair value--classified as Level 2--as the interest rates on the amounts outstanding are variable. The fair value of our senior unsecured notes and term loans--classified as Level 2--is determined based on expected future weighted-average interest rates with the same remaining maturities. Market Risk-- In the normal course of business, we are exposed to market risk related to changes in foreign currency exchange rates, changes in interest rates and changes in fuel prices. We do not hold or issue derivative financial instruments for trading or speculative purposes. In prior years, we have used derivative financial instruments to manage risk, in part, associated with changes in interest rates and changes in fuel prices. Presently, we are not engaged in any hedging or derivative activities.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Letters of Credit At December 31, 2019 , we were contingently liable to our principal banks in the amount of $81,619 for letters of credit outstanding primarily related to insurance coverage. Surety Bonds In certain circumstances, we have performance obligations that are supported by surety bonds in connection with our contractual commitments. Litigation We are party to a number of lawsuits, threatened lawsuits and other claims arising out of the normal course of business. 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 accruals 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 record an accrual, consistent with applicable accounting guidance. Based on information currently available to us, advice of counsel, and available insurance coverage, we believe that our established accruals 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 accruals. 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 in Savannah, Georgia state court (“State Court”) against Davey Tree, its subsidiary, Wolf Tree, Inc. ("Wolf Tree"), a former Davey employee, two Wolf Tree employees, and a former Wolf Tree 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, who was shot and killed in August 2017. The case was mediated unsuccessfully in December 2018 and was set for trial on January 22, 2019. As discussed below, the case was stayed on December 28, 2018. In July 2018, a related survival action was filed by the deceased’s estate against Davey Tree, its subsidiary, Wolf Tree, and four current and former employees in Savannah, Georgia, which arises out of the same allegations, seeks compensatory and punitive damages and also includes three RICO claims under Georgia law seeking compensatory damages, treble damages, and punitive damages. The 2018 case was removed to Federal Court on August 2, 2018. The Company filed a motion to dismiss the RICO claims. Plaintiffs filed a motion to remand the case to state court, which the Company has opposed. The motions are pending. On December 6, 2018, a former Wolf Tree employee pled guilty to conspiracy to conceal, harbor, and shield illegal aliens. On December 21, 2018, the United States federal prosecutors filed a motion to stay both actions on the grounds that on December 13, 2018, an indictment was issued charging two former Wolf Tree employees and one other individual with various crimes, including conspiracy to murder the deceased. On December 17, 2018, the United States Attorney’s Office for the Southern District of Georgia informed the Company and Wolf Tree that they are also under investigation for potential violations of immigration and other laws relating to the subject matter of the ongoing criminal investigation referenced above. The Company and Wolf Tree are cooperating with the investigation. On December 28, 2018, the State Court granted the United States’ motion to stay but indicated that it would nonetheless consider certain pending matters, including: (1) Plaintiff and a co-defendant’s motions that Davey Tree be forced to produce privileged documents and testimony, which had been submitted to a Special Master for recommendation; and (2) the Defendants’ motions for summary judgment. On January 11, 2019, the Special Master issued his recommendation that both Plaintiff and the co-defendant’s motions to force Davey to disclose privileged information be denied. The State Court judge has not yet moved on the recommendation. On January 29, 2019, the State Court heard oral argument on Defendants’ motions for summary judgment, and the motions remain pending. On January 28, 2019, the Federal Court also granted the United States’ motion to stay. On January 29, 2019, the State Court ordered the parties to return to mediation, which occurred on April 17, 2019 but was unsuccessful in resolving the matters. In both cases, the Company has denied all liability and is vigorously defending the action. It also has retained separate counsel for some of the individual defendants, each of whom has denied all liability and also is vigorously defending the action. PG&E Bankruptcy Filing On January 29, 2019, Pacific Gas & Electric Company, and its parent company PG&E Corporation, our largest utility customer, filed voluntary bankruptcy petitions under Chapter 11 of the United States Bankruptcy Code in the U.S. Bankruptcy Court for the Northern District of California. PG&E accounted for approximately 12% of revenues during 2019 , and 12% in 2018 . As a utility company, PG&E serves residential and industrial customers in California and has an ongoing obligation to continue to serve its customers, and we continue to perform under our contracts with PG&E post-petition. As of the date of the bankruptcy filing, we had pre-petition accounts receivable of approximately $15,000 . On January 31, 2020, PG&E filed a proposed reorganization agreement as part of its Chapter 11 bankruptcy proceeding. In the proposed plan, unsecured creditors, like Davey Tree, are proposed to be paid in full with interest accruing on the past amounts due at the federal judgment rate. The proposed reorganization agreement was approved to proceed by the bankruptcy court, but is still subject to the objection and confirmation process. PG&E has stated that it expects to complete the reorganization process by June 2020. While uncertainty exists as to the outcome of the bankruptcy proceedings, we do not anticipate PG&E's bankruptcy to have a material impact on our future cash flows and results of operations. Northern California Wildfires On October 7, 2019 and October 8, 2019, four lawsuits were filed against multiple vegetation management contractors to PG&E, including Davey Tree, for damages resulting from the Northern California wildfires. The filing dates - exactly two years after the start of the fires - suggest that these lawsuits are intended to preserve any claims that might otherwise have become barred by the applicable statute of limitations. Davey Tree has not been served with these complaints at this time. Further, it is unclear at this time whether plaintiffs intend to prosecute these claims separately from the PG&E bankruptcy or not. In addition, an action was brought against Davey Tree in Napa County Superior Court, entitled Donna Walker, et al. v. Davey Tree Surgery Company on August 8, 2019. On October 8, 2019, the court issued an order staying that action. The court deferred ruling on Davey’s demurrer and motion to dismiss the complaint based on the absence of PG&E as an indispensable party. The court instead stayed any activity in the case pending a status conference to be held on July 14, 2020, which is after the June 30, 2020 statutory deadline set for PG&E’s bankruptcy case to be resolved in order for PG&E to be eligible to participate in the Wildfire Fund established under Assembly Bill 1054. In all cases, the Company has denied all liability and will vigorously defend the actions.

Quarterly Results of Operations

Quarterly Results of Operations	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (Unaudited)	Quarterly Results of Operations (Unaudited) The following is a summary of the results of operations for each quarter of 2019 and 2018 . Fiscal 2019, Three Months Ended Mar 30 Jun 29 Sep 28 Dec 31 Revenues $ 247,889 $ 301,434 $ 307,473 $ 286,924 Gross profit (revenues less costs and expenses, operating) 81,873 113,656 114,336 103,348 Income (loss) from operations 2,966 30,282 22,783 13,514 Net income (loss) (493 ) 19,747 13,434 8,109 Net income (loss) per share -- Basic $ (.02 ) $ .86 $ .59 $ .35 Net income (loss) per share -- Diluted $ (.02 ) $ .82 $ .56 $ .34 ESOT valuation per share $ 21.10 $ 22.60 $ 22.60 $ 24.20 Fiscal 2018, Three Months Ended Mar 31 June 30 Sept 29 Dec 31 Revenues $ 208,651 $ 270,649 $ 265,318 $ 280,173 Gross profit (revenues less costs and expenses, operating) 64,028 102,967 94,193 98,215 Income (loss) from operations (5,666 ) 29,800 14,585 16,971 Net income (loss) (6,627 ) 21,714 8,384 4,506 Net income (loss) per share -- Basic $ (.26 ) $ .94 $ .35 $ .12 Net income (loss) per share -- Diluted $ (.26 ) $ .89 $ .34 $ .13 ESOT valuation per share $ 19.10 $ 19.70 $ 19.70 $ 21.10 Fourth quarters of 2019 and 2018 include adjustments to casualty insurance expense that had the effect of decreasing gross profit in 2019 and 2018 by $2,077 and $7,324, respectively.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Principles of consolidation and basis of presentation [Text Block]	Principles of Consolidation and Basis of Presentation --The consolidated financial statements include the accounts of Davey Tree and our wholly-owned subsidiaries and were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as codified in the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC"). Intercompany accounts and transactions have been eliminated in consolidation.
Use of estimates in financial statement preparation [Policy Text Block]	Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, stock valuation and revenue recognition. Actual results could differ from those estimates.
Property and equipment [Policy Text Block]	Property and Equipment --Property and equipment are stated at cost. Repair and maintenance costs are expensed as incurred. Depreciation is computed for financial reporting purposes by the straight-line method for land improvements, building and leasehold improvements and by the declining-balance method for equipment, based on the estimated useful lives of the assets, as follows: Land improvements 5 to 20 years Buildings 5 to 30 years Equipment 3 to 20 years Leasehold improvements Shorter of lease term or estimated useful life; ranging from 5-to-20 years
Intangible assets [Policy Text Block]	Intangible Assets --Intangible assets with finite lives, primarily customer lists, noncompete agreements and tradenames, are amortized by the straight-line method based on their estimated useful lives, ranging from one-to-seven years.
Long-lived assets [Policy Text Block]	Long-Lived Assets --We assess potential impairment to our long-lived assets, other than goodwill, when there is evidence that events or changes in circumstances have made recovery of the asset’s carrying value unlikely and the carrying amount of the asset exceeds the estimated future undiscounted cash flow. In the event the assessment indicates that the carrying amounts may not be recoverable, an impairment loss would be recognized to reduce the asset’s carrying amount to its estimated fair value based on the present value of the estimated future cash flows.
Goodwill [Policy Text Block]	Goodwill --Goodwill is recorded when the cost of acquired businesses exceeds the fair value of the identified net assets acquired. Goodwill is not amortized, but tested for impairment annually or when events or circumstances indicate that impairment may have occurred. Annually, we perform the impairment tests for goodwill during the fourth quarter. Impairment of goodwill is tested at the reporting-unit level, which for us are also our business segments. Impairment of goodwill is tested by comparing the reporting unit’s carrying value, including goodwill, to the fair value of the reporting unit. The fair values of the reporting units are estimated using discounted projected cash flows. If the carrying value of the reporting unit exceeds its fair value, goodwill is considered impaired and an impairment loss should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value, not to exceed the carrying value of the goodwill allocated to that reporting unit. We conducted our annual impairment tests and determined that no impairment loss was required to be recognized in 2019 or for any prior periods. There were no events or circumstances from the date of our assessment through December 31, 2019 that would impact this conclusion.
Self-insurance accruals [Policy Text Block]	Self-Insurance Accruals --We are generally self-insured for losses and liabilities related primarily to workers’ compensation, vehicle liability and general liability claims. We use commercial insurance as a risk-reduction strategy to minimize catastrophic losses. Self-insurance accruals consist of the projected settlement value of reported and unreported claims. Ultimate losses are accrued based upon estimates of the aggregate liability for claims incurred using certain actuarial assumptions followed in the insurance industry and based on Company-specific experience. Our self-insurance accruals include claims for which the ultimate losses will develop over a period of years. Accordingly, our estimates of ultimate losses can change as claims mature. Our accruals also are affected by changes in the number of new claims incurred and claim severity. The methods for estimating the ultimate losses and the total cost of claims were determined by third-party consulting actuaries; the resulting accruals are reviewed by management, and any adjustments arising from changes in estimates are reflected in income. The workers' compensation accruals are discounted as the amount and timing of cash payments related to those accruals are reliably determinable given the nature of workers' compensation benefits and the level of historical claim volume to support the actuarial assumptions and judgments used to derive the expected loss payment pattern. The workers' compensation accruals are discounted using an interest rate that approximates the long-term investment yields over the expected payment pattern of unpaid losses. Our self-insurance accruals are based on estimates and, while we believe that the amounts accrued are adequate and not excessive, the ultimate claims may be in excess of or less than the amounts provided. Changes in claims incurred, claim severity, or other estimates and judgments used by management could have a material impact on the amount and timing of expense for any period.
Stock-based compensation [Policy Text Block]	Stock-Based Compensation -- Stock-based compensation cost for all share-based payment plans is measured at fair value on the date of grant and recognized over the employee service period on the straight-line recognition method for awards expected to vest. The fair value of all stock-based payment plans—stock option plans, stock-settled stock appreciation rights, and performance-based restricted stock units as well as our Employee Stock Purchase Plan—is determined by the number of awards granted and the price of our common stock. The fair value of each award is estimated on the date of grant using a binomial option-pricing model. The binomial model considers a range of assumptions related to volatility, risk-free interest rate and employee exercise behavior. Expected volatilities utilized in the binomial model are based on historical volatility of our share prices and other factors. Similarly, the dividend yield is based on historical experience and expected future changes. The binomial model also incorporates exercise 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.
Income taxes [Policy Text Block]	Income Taxes --We compute taxes on income in accordance with the tax rules and regulations where the income is earned. The income tax rates imposed by these taxing authorities vary. Taxable income may differ from pretax income for financial reporting purposes. We compute and recognize deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of our assets and liabilities. Changes in tax rates and laws are reflected in income in the period when such changes are enacted. We account for uncertain tax positions by recognizing the financial statement effects of a tax position only when, based upon the technical merits, it is more-likely-than-not that the position will be sustained upon examination.
Defined benefit pension plans [Policy Text Block]	Defined Benefit Pension Plans --We record annual expenses relating to our defined benefit pension plans based on calculations that include various actuarial assumptions, including discount rates and expected long-term rates of return on plan assets. Actuarial assumptions are reviewed annually with modifications made to the assumptions, if necessary, based on current rates and trends. The effects of the actuarial gains or losses are amortized over future service periods. The funded status (that is, the projected benefit obligation less the fair value of plan assets) for each plan is reported in our balance sheet using a December 31 measurement date. Changes in the funded status of the plans are recognized in the year in which the changes occur and reported in comprehensive income (loss).
Earnings per share [Policy Text Block]	Earnings Per Share --Basic earnings per share is determined by dividing the income available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per share is computed similarly to basic earnings per share except that the weighted-average number of shares is increased to include the effect of stock awards that were granted and outstanding during the period.
Revenue recognition [Policy Text Block]	Revenue Recognition --We recognize revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. See Note S for a detailed description of our revenue recognition policy.
Concentration of credit risk [Policy Text Block]	Concentration of Credit Risk --Credit risk represents the accounting loss that would be recognized if the counterparties failed to perform as contracted. The principal financial instruments subject to credit risk are as follow: Cash --To limit our exposure, we transact our business and maintain banking relationships with high credit-quality financial institutions. Accounts Receivable --Our residential and commercial customers are located geographically throughout the United States and Canada and, as to commercial customers, within differing industries; thus, minimizing credit risk. The credit exposure of utility services customers is directly affected by conditions within the utility industries as well as the financial condition of individual customers. One utility customer approximated 12% of revenues during 2019 , 12% in 2018 and 11% in 2017 . To reduce credit risk, we evaluate the credit of customers, but generally do not require advance payments or collateral. Exposure to losses on receivables is principally dependent on each customer’s financial condition.
Foreign currency translation and transactions [Policy Text Block]	Foreign Currency Translation and Transactions --Assets and liabilities of our Canadian operations are translated into U.S. dollars using year-end exchange rates, and revenues and expenses are translated using exchange rates as determined throughout the year. Gains or losses resulting from translation are included in the consolidated balance sheet, classified in shareholders’ equity as a separate component of accumulated other comprehensive income (loss). Gains or losses resulting from Canadian-dollar transactions with the Canadian operations are converted to U.S. dollars at the rates of exchange prevailing at the dates of the transactions. The effect of the transactions gain or loss is classified in the statement of operations as a component of other nonoperating income (expense), net.
Comprehensive income (loss) [Policy Text Block]	Comprehensive Income (Loss) --Comprehensive income (loss) includes net income and other comprehensive income or loss. Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under U.S. GAAP are included in comprehensive income but are excluded from net income as these amounts are recorded directly as an adjustment to shareholders’ equity, net of tax.
Business combinations [Policy Text Block]	The net assets of the businesses acquired are accounted for under the acquisition method and were recorded at their fair values at the dates of acquisition.
Commitments and contingencies [Policy Text Block]	We are party to a number of lawsuits, threatened lawsuits and other claims arising out of the normal course of business. 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 accruals 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 record an accrual, consistent with applicable accounting guidance.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Property, plant and equipment [Table Text Block]	Depreciation is computed for financial reporting purposes by the straight-line method for land improvements, building and leasehold improvements and by the declining-balance method for equipment, based on the estimated useful lives of the assets, as follows: Land improvements 5 to 20 years Buildings 5 to 30 years Equipment 3 to 20 years Leasehold improvements Shorter of lease term or estimated useful life; ranging from 5-to-20 years December 31, Property and equipment, net 2019 2018 Land and land improvements $ 19,270 $ 17,350 Buildings and leasehold improvements 44,414 40,585 Equipment 604,211 581,461 667,895 639,396 Less accumulated depreciation 468,045 437,111 Total $ 199,850 $ 202,285

Accounts Receivable, Net and _2

Accounts Receivable, Net and Supplemental Balance Sheet Information (Tables)	12 Months Ended
	Dec. 31, 2019
Accounts Receivable, Net and Supplemental Balance Sheet Information [Abstract]
Schedule of accounts receivable [Table Text Block]	Accounts receivable, net, consisted of the following: December 31, Accounts receivable, net 2019 2018 Accounts receivable $ 176,849 $ 158,556 Unbilled receivables 58,277 40,671 235,126 199,227 Less allowances for doubtful accounts 3,815 3,321 Total $ 231,311 $ 195,906
Schedule of other current assets [Table Text Block]	The following items comprise the amounts included in the balance sheets: December 31, Other current assets 2019 2018 Refundable income taxes $ 339 $ 1,625 Other 984 932 Total $ 1,323 $ 2,557
Property, plant and equipment [Table Text Block]	Depreciation is computed for financial reporting purposes by the straight-line method for land improvements, building and leasehold improvements and by the declining-balance method for equipment, based on the estimated useful lives of the assets, as follows: Land improvements 5 to 20 years Buildings 5 to 30 years Equipment 3 to 20 years Leasehold improvements Shorter of lease term or estimated useful life; ranging from 5-to-20 years December 31, Property and equipment, net 2019 2018 Land and land improvements $ 19,270 $ 17,350 Buildings and leasehold improvements 44,414 40,585 Equipment 604,211 581,461 667,895 639,396 Less accumulated depreciation 468,045 437,111 Total $ 199,850 $ 202,285
Schedule of other assets, noncurrent [Table Text Block]	December 31, Other assets, noncurrent 2019 2018 Assets invested for self-insurance $ 15,426 $ 15,379 Investment--cost-method affiliate 1,314 1,218 Deferred income taxes — 573 Other 5,595 4,599 Total $ 22,335 $ 21,769
Schedule of accrued expenses [Table Text Block]	December 31, Accrued expenses 2019 2018 Employee compensation $ 26,381 $ 24,086 Accrued compensated absences 10,744 9,711 Self-insured medical claims 1,824 3,343 Customer advances, deposits 1,674 1,322 Income taxes payable 6,420 31 Taxes, other than income 1,775 2,546 Other 3,613 3,022 Total $ 52,431 $ 44,061
Schedule of other liabilities, noncurrent [Table Text Block]	December 31, Other liabilities, noncurrent 2019 2018 Pension and retirement plans $ 6,552 $ 6,138 Deferred income taxes 567 — Other 5,149 3,987 Total $ 12,268 $ 10,125

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2019
Supplemental Cash Flow Information [Abstract]
Supplemental cash flow information [Table Text Block]	Supplemental cash flow information follows: Year Ended December 31, Supplemental cash flow information 2019 2018 2017 Interest paid $ 8,463 $ 6,375 $ 5,096 Income taxes paid, net 5,758 11,514 10,005 Noncash transactions: Debt issued for purchases of businesses $ 2,612 $ 2,402 $ 3,099 Detail of acquisitions: Assets acquired: Cash $ 3 $ — $ — Accounts receivable 2,332 1,311 1,753 Operating supplies 84 23 — Prepaid expense 27 89 128 Equipment 1,837 4,079 1,904 Other assets 96 7 52 Intangible assets 4,067 4,895 4,296 Goodwill 4,174 2,840 5,131 Liabilities assumed (1,479 ) (2,381 ) (2,713 ) Debt issued for purchases of businesses (2,612 ) (2,402 ) (3,099 ) Cash paid $ 8,529 $ 8,461 $ 7,452

Identified Intangible Assets _2

Identified Intangible Assets and Goodwill, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of acquired finite-lived intangible assets by major class [Table Text Block]	The carrying amount of the intangible assets and goodwill acquired in connection with our acquisitions were as follows: Weighted-Average Amortization Period (Years) December 31, 2019 December 31, 2018 Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: Customer lists/relationships 4.2 years $ 28,301 $ 20,024 $ 25,179 $ 18,251 Employment-related 2.8 years 8,391 7,348 8,133 6,954 Tradenames 4.1 years 7,402 5,788 6,858 5,435 Amortized intangible assets 44,094 $ 33,160 40,170 $ 30,640 Less accumulated amortization 33,160 30,640 Intangible assets, net $ 10,934 $ 9,530 Goodwill $ 42,285 $ 37,971
Schedule of goodwill [Table Text Block]	The changes in the carrying amounts of goodwill, by segment, for the years ended December 31, 2019 and December 31, 2018 were as follow: Balance at January 1, 2019 Acquisitions Translation and Other Adjustments Balance at December 31, 2019 Utility $ 4,911 $ — $ — $ 4,911 Residential and Commercial 33,060 4,174 140 37,374 Total $ 37,971 $ 4,174 $ 140 $ 42,285 Balance at January 1, 2018 Acquisitions Translation and Other Adjustments Balance at December 31, 2018 Utility $ 3,424 $ 1,487 $ — $ 4,911 Residential and Commercial 32,053 1,353 (346 ) 33,060 Total $ 35,477 $ 2,840 $ (346 ) $ 37,971
Schedule of finite-lived intangible assets, future amortization expense [Table Text Block]	The aggregate amortization expense of intangible assets, as of December 31, 2019 , in each of the next five years was as follows: Future Amortization Expense Year ending December 31, 2020 $ 2,742 2021 2,113 2022 1,886 2023 1,752 2024 1,464 Thereafter 977 $ 10,934

Short and Long-Term Debt and _2

Short and Long-Term Debt and Commitments Related to Letters of Credit (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of short-term debt [Table Text Block]	Short-term debt consisted of the following: December 31, 2019 2018 Notes payable $ 1,853 $ — Current portion of long-term debt 23,302 22,514 Current portion of finance leases 1,348 1,345 $ 26,503 $ 23,859
Schedule of long-term debt instruments [Table Text Block]	Long-term debt consisted of the following: December 31, 2019 2018 Revolving credit facility Swing-line borrowings $ 10,000 $ 2,500 LIBOR borrowings 52,000 91,000 62,000 93,500 5.09% Senior unsecured notes 6,000 12,000 3.99% Senior unsecured notes 50,000 50,000 4.00% Senior unsecured notes 25,000 — Term loans 24,076 23,176 167,076 178,676 Less debt issuance costs 420 599 Less current portion 23,302 22,514 $ 143,354 $ 155,563

Self-Insurance Accruals (Tables

Self-Insurance Accruals (Tables)	12 Months Ended
	Dec. 31, 2019
Self-Insurance Accruals [Abstract]
Schedule of self-insurance accruals [Table Text Block]	Components of our self-insurance accruals for workers’ compensation, vehicle liability and general liability were as follow: December 31, 2019 2018 Workers' compensation $ 44,383 $ 41,577 Present value discount 2,688 3,099 41,695 38,478 Vehicle liability 12,209 13,342 General liability 39,091 31,965 Total 92,995 83,785 Less current portion 30,882 27,434 Noncurrent portion $ 62,113 $ 56,351
Schedule of changes in self-insurance accruals [Table Text Block]	The changes in our self-insurance accruals and the discount rate used for the workers’ compensation accrual are summarized in the table below. December 31, 2019 2018 Balance, beginning of year $ 83,785 $ 67,694 Provision for claims 51,265 51,685 Payment of claims (42,055 ) (35,594 ) Balance, end of year $ 92,995 $ 83,785 Workers' compensation discount rate 1.70 % 2.50 %

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Schedule of assets and liabilities, leases	The following table summarizes the amounts recognized in our Consolidated Balance Sheet related to leases: Consolidated Balance Sheet Classification December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 40,033 Finance lease assets Property and equipment, net 3,183 Total lease assets $ 43,216 Liabilities Current operating lease liabilities Current portion of operating lease liabilities $ 14,665 Non-current operating lease liabilities Lease liabilities - operating leases 25,200 Total operating lease liabilities 39,865 Current portion of finance lease liabilities Current portion of long-term debt, finance lease liabilities and short-term debt 1,348 Non-current finance lease liabilities Lease liabilities - finance leases 1,795 Total finance lease liabilities 3,143 Total lease liabilities $ 43,008
Lease, Cost [Table Text Block]	The components of lease cost recognized within our Consolidated Statement of Operations were as follows: Year Ended Consolidated Statement of Operations Classification December 31, Operating lease cost Operating expense $ 6,919 Operating lease cost Selling expense 8,699 Operating lease cost General and administrative expense 828 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 1,371 Interest expense on lease liabilities Interest expense 118 Other lease cost (1) Operating expense 4,211 Other lease cost (1) Selling expense 1,062 Other lease cost (1) General and administrative expense 16 Total lease cost $ 23,224 (1) Other lease cost includes short-term lease costs and variable lease costs.
Schedule of remaining weighted average lease term [Table Text Block]	The table below summarizes the weighted average remaining lease term as of December 31, 2019 . Operating leases 3.4 years Finance leases 2.8 years
Schedule of lease weighted average discount rate [Table Text Block]	The table below summarizes the weighted average discount rate used to measure our lease liabilities as of December 31, 2019 . Operating leases 3.58 % Finance leases 3.13 %
Supplemental cash flow information, leases [Table Text Block]	Supplemental Cash Flow Information Related to Leases Year Ended December 31, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (17,009 ) Operating cash flows from finance leases (118 ) Financing cash flows from finance leases (1,282 ) Right-of-use assets obtained in exchange for lease obligations: Operating leases 56,478 Finance leases 310
Finance and operating lease, liability, maturity [Table Text Block]	Maturity Analysis of Lease Liabilities As of December 31, 2019 Operating Leases Finance Leases Year ending December 31, 2020 $ 15,863 $ 1,420 2021 11,863 1,262 2022 8,165 320 2023 3,739 120 2024 1,477 48 Thereafter 1,279 91 Total lease payments 42,386 3,261 Less interest 2,521 118 Total $ 39,865 $ 3,143 As of December 31, 2018 Operating Leases Year ending December 31, 2019 $ 14,023 2020 11,272 2021 7,712 2022 5,129 2023 2,060 Thereafter 1,923 Total lease payments $ 42,119

Common Shares, Redeemable Com_2

Common Shares, Redeemable Common Shares and Preferred Shares (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Schedule of stock by class [Table Text Block]	Common and Redeemable Shares Outstanding -- The table below reconciles the activity of the common and redeemable shares outstanding: Common Shares Net of Treasury Shares Redeemable Shares Total Shares outstanding, December 31, 2017 17,753,832 6,467,027 24,220,859 Shares purchased (1,530,528 ) (1,106,415 ) (2,636,943 ) Shares sold 679,197 281,543 960,740 Stock subscription offering, employee cash purchases 129,245 — 129,245 Options exercised 206,751 — 206,751 Shares outstanding, December 31, 2018 17,238,497 5,642,155 22,880,652 Shares purchased (853,738 ) (746,857 ) (1,600,595 ) Shares sold 471,898 251,584 723,482 Stock subscription offering, employee cash purchases 872,390 — 872,390 Options exercised 300,874 — 300,874 Shares outstanding, December 31, 2019 18,029,921 5,146,882 23,176,803

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Schedule of accumulated other comprehensive income (loss) [Table Text Block]	The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity: Foreign Currency Translation Adjustments Defined Benefit Pension Plans Accumulated Other Comprehensive Income (Loss) Balance at January 1, 2017 $ (5,500 ) $ (6,662 ) $ (12,162 ) Unrealized gains (losses) 2,195 — 2,195 Amounts reclassified from accumulated other comprehensive income (loss) — 4,822 4,822 Tax effect — (1,962 ) (1,962 ) Unrecognized amounts from defined benefit pension plans — (2,169 ) (2,169 ) Tax effect — 883 883 Net of tax amount 2,195 1,574 3,769 Balance at December 31, 2017 $ (3,305 ) $ (5,088 ) $ (8,393 ) Unrealized gains (losses) (2,514 ) — (2,514 ) Amounts reclassified from accumulated other comprehensive income (loss) — 6,291 6,291 Tax effect — (145 ) (145 ) Unrecognized amounts from defined benefit pension plans — (279 ) (279 ) Tax effect — 6 6 Net of tax amount (2,514 ) 5,873 3,359 Balance at December 31, 2018 $ (5,819 ) $ 785 $ (5,034 ) Unrealized gains (losses) 1,186 — 1,186 Amounts reclassified from accumulated other comprehensive income (loss) — (1,551 ) (1,551 ) Tax effect — 143 143 Unrecognized amounts from defined benefit pension plans — (323 ) (323 ) Tax effect — 176 176 Net of tax amount 1,186 (1,555 ) (369 ) Balance at December 31, 2019 $ (4,633 ) $ (770 ) $ (5,403 )

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Disclosure of share-based compensation arrangements by share-based payment award [Table Text Block]	Stock-based compensation expense under all share-based payment plans—our Employee Stock Purchase Plan, stock option plans, stock-settled stock appreciation rights, and performance-based restricted stock units—included in the results of operations was as follows: Year Ended December 31, 2019 2018 2017 Compensation expense, all share-based payment plans $ 2,845 $ 3,370 $ 4,049 Income tax benefit 404 602 1,315
Schedule of share-based compensation, stock-settled stock appreciation rights award activity [Table Text Block]	The following table summarizes the SSARs as of December 31, 2019 : Stock-Settled Stock Appreciation Rights Number of Rights Weighted- Average Award Date Value Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Unvested, January 1, 2019 380,982 $ 3.42 Granted — — Forfeited (3,197 ) 3.43 Vested (115,080 ) 3.31 Unvested, December 31, 2019 262,705 $ 3.47 1.9 years $ 537 $ 5,937
Schedule of share-based compensation, restricted stock units award activity [Table Text Block]	The following table summarizes restricted stock units as of December 31, 2019 : Restricted Stock Units Number of Stock Units Weighted- Average Grant Date Value Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Unvested, January 1, 2019 247,838 $ 15.68 Granted 40,988 20.45 Forfeited (4,093 ) 16.39 Vested (60,474 ) 13.55 Unvested, December 31, 2019 224,259 $ 17.11 1.9 years $ 1,630 $ 5,068 Employee PRSUs 192,837 $ 16.80 2.0 years $ 1,312 $ 4,358 Nonemployee Director RSUs 31,422 $ 19.01 1.5 years $ 318 $ 710
Schedule of share-based payment award, stock options, valuation assumptions [Table Text Block]	The fair values of stock-based awards granted were estimated at the dates of grant with the following weighted-average assumptions: Year Ended December 31, 2019 2018 2017 Volatility rate 9.9 % 10.1 % 10.3 % Risk-free interest rate 2.3 % 2.7 % 2.2 % Expected dividend yield .7 % .7 % .7 % Expected life of awards (years) 8.8 9.2 8.9
Schedule of share-based compensation, stock options, activity [Table Text Block]	The following table summarizes activity under the stock option plans for the year ended December 31, 2019 : Stock Options Number of Options Outstanding Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life Unrecognized Compensation Cost Aggregate Intrinsic Value Outstanding, January 1, 2019 1,466,264 $ 13.94 Granted 151,145 21.10 Exercised (149,853 ) 10.12 Forfeited (39,474 ) 12.94 Outstanding, December 31, 2019 1,428,082 $ 15.13 5.7 years $ 1,344 $ 10,668 Exercisable, December 31, 2019 937,597 $ 13.40 4.6 years $ 8,627
Schedule of share-based compensation, shares authorized under stock option plans, by exercise price range [Table Text Block]	Information regarding the stock options outstanding at December 31, 2019 is summarized below: Stock Options Exercise Price Number Outstanding Weighted-Average Remaining Contractual Life Weighted- Average Exercise Price Number Exercisable Weighted- Average Exercise Price Employee options: $ 8.30 87,000 0.8 years $ 8.30 87,000 $ 8.30 11.60 238,805 3.5 years 11.60 238,805 11.60 13.20 268,027 4.5 years 13.20 268,027 13.20 15.05 208,965 5.5 years 15.05 155,365 15.05 16.35 222,250 6.5 years 16.35 120,250 16.35 17.60 126,900 7.5 years 17.60 49,300 17.60 19.10 133,450 8.5 years 19.10 18,850 19.10 21.10 27,800 9.2 years 21.10 — 21.10 21.10 114,885 9.4 years 21.10 — 21.10 1,428,082 5.7 years $ 15.13 937,597 $ 13.40

Defined Benefit Pension Plans (

Defined Benefit Pension Plans (Tables)	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Schedule of changes in projected benefit obligations [Table Text Block]	The change in benefit obligations and the fair value of plans assets follows: December 31, 2019 2018 Change in benefit obligation Projected benefit obligation at beginning of year $ 7,064 $ 19,403 Service cost 45 400 Interest cost 170 718 Actuarial (gains)/losses 323 (77 ) Settlements (1,677 ) (13,118 ) Benefits paid (2,660 ) (262 ) Projected benefit obligation at end of year $ 3,265 $ 7,064 Accumulated benefit obligation at end of year $ 3,265 $ 7,064
Schedule of changes in fair value of plan sssets [Table Text Block]	December 31, 2019 2018 Change in fair value of plan assets Fair value of plan assets at beginning of year $ 3,758 $ 7,105 Actual return on plan assets — 239 Plan expenses — (364 ) Employer contributions 579 10,158 Settlements (1,677 ) (13,118 ) Benefits paid (2,660 ) (262 ) Fair value of plan assets at end of year $ — $ 3,758
Schedule of net funded status [Table Text Block]	December 31, 2019 2018 Funded status of the plans Fair value of plan assets $ — $ 3,758 Projected benefit obligation 3,265 7,064 Funded status of the plans $ (3,265 ) $ (3,306 ) December 31, 2019 2018 Funded status by plan ERP $ — $ (332 ) SERP (2,833 ) (2,564 ) Restoration Plan (432 ) (410 ) $ (3,265 ) $ (3,306 )
Schedule of amounts recognized in balance sheet [Table Text Block]	December 31, 2019 2018 Amounts reported in the consolidated balance sheets Current liability $ (202 ) $ (187 ) Noncurrent liability (3,063 ) (3,119 ) Funded status of the plans $ (3,265 ) $ (3,306 )
Schedule of amounts in accumulated other comprehensive income [Table Text Block]	Amounts included in accumulated other comprehensive income (loss), related to our defined benefit pension plans follow: At December 31, 2019 At December 31, 2018 Pretax Net of Tax Pretax Net of Tax Amounts reported in accumulated other comprehensive income Unrecognized net actuarial loss $ 723 $ 638 $ 2,139 $ (714 ) Unrecognized prior service cost 150 132 214 (71 ) $ 873 $ 770 $ 2,353 $ (785 )
Schedule of amounts in accumulated other comprehensive income (loss) to be recognized over next fiscal year [Table Text Block]	The total amortization associated with these amounts that is expected to be recognized in net periodic benefit expense for 2020 follows: Year ending December 31, 2020 Pretax Net of Tax Amortization of Costs Expected to be Recognized Next Year Unrecognized net actuarial loss $ 89 $ 68 Unrecognized prior service cost 64 49 $ 153 $ 117
Schedule of accumulated benefit obligations in excess of fair value of plan assets [Table Text Block]	The aggregate projected benefit obligation, accumulated benefit obligation and fair value of plan assets for plans in which the fair value of plan assets is less than either the projected benefit obligation or accumulated benefit obligation follow: December 31, 2019 2018 For pension plans with accumulated benefit obligations in excess of plan assets Projected benefit obligation $ 3,265 $ 7,064 Accumulated benefit obligation 3,265 7,064 Fair value of plan assets — 3,758
Schedule of assumptions used [Table Text Block]	The discount rates used to measure the year-end benefit obligation and compute pension expense for the subsequent year were: December 31, 2019 2018 2017 Actuarial assumptions - Discount Rate SERP 3.34 % 4.37 % 3.72 % Restoration Plan 3.23 % 4.28 % 3.60 %
Components of pension expense (income) [Table Text Block]	Net periodic benefit expense (income) associated with the defined benefit pension plans included the following components: Year Ended December 31, 2019 2018 2017 Components of pension expense (income) Service costs--increase in benefit obligation earned $ 75 $ 400 $ 530 Interest cost on projected benefit obligation 198 718 1,002 Expected return on plan assets (59 ) (231 ) (638 ) Settlement loss 1,677 5,499 3,849 Amortization of net actuarial loss 87 728 909 Amortization of prior service cost 64 64 64 Net pension expense of defined benefit pension plans $ 2,042 $ 7,178 $ 5,716
Schedule of expected benefit payments [Table Text Block]	The benefits, as of December 31, 2019 , expected to be paid to defined-benefit plan participants in each of the next five years, and in the aggregate for the five years thereafter, follows: Participants Benefits Estimated future payments Year ending December 31, 2020 $ 205 2021 202 2022 198 2023 195 2024 191 Years 2025 to 2029 945
Schedule of multiemployer plans [Table Text Block]	Our participation in the multiemployer defined benefit pension plans is summarized in the table below. The “EIN/Pension Plan Number” column provides the Employer Identification Number (“EIN”) and the three-digit plan number. The most recent Pension Protection Act of 2006 (the “PPA”) zone status is from the Form 5500, “Annual Return/Report of Employee Benefit Plan,” filed by the plan and certified by the plan's actuary. The PPA zone status describes plans that are underfunded. Among other factors, plans in the “critical” red zone are generally less than 65% funded; plans in the “endangered” yellow zone are less than 80% funded; and plans in the “safe” green zone are at least 80% funded. Pension Fund EIN/Pension Plan Number Pension Protection Act Zone Status FIP/RP Status Pending Implemented Davey Tree Contributions Surcharge Imposed Expiration Dates of Bargaining Agreement 2019 2018 2019 2018 2017 National Electric Benefit Fund 53-0181657/001 Green Green No $ 904 $ 768 $ 785 No Ranging from December 31, 2019 to December 31, 2022 Eighth District Electrical Pension Fund 84-6100393/001 Green Green No 190 142 102 No December 26, 2020 $ 1,094 $ 910 $ 887

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of income before income tax, domestic and foreign [Table Text Block]	Income (loss) before income taxes was attributable to the following sources: Year Ended December 31, 2019 2018 2017 United States $ 54,158 $ 37,377 $ 38,800 Canada (891 ) 119 (806 ) Total $ 53,267 $ 37,496 $ 37,994
Schedule of components of income tax expense (benefit) [Table Text Block]	The provision for income taxes follows: Year Ended December 31, 2019 2018 2017 Current provision (benefit): Federal $ 7,934 $ 3,165 $ 9,914 State 3,624 2,290 2,469 Canadian (328 ) 50 (262 ) Total current 11,230 5,505 12,121 Deferred taxes 1,240 4,014 3,753 Total taxes on income $ 12,470 $ 9,519 $ 15,874
Schedule of effective income tax rate reconciliation [Table Text Block]	A reconciliation of the expected statutory U.S. federal rate to our actual effective income tax rate follows: Year Ended December 31, 2019 2018 2017 Statutory U.S. federal tax rate 21.0 % 21.0 % 35.0 % State income taxes, net of federal benefit 5.6 5.7 4.9 Effect of Canadian income taxes — .1 .3 Nondeductible expenses 2.2 2.1 2.2 Stock compensation (1.8 ) (.7 ) (1.0 ) ESOP dividend deduction (.2 ) (.3 ) (.6 ) Uncertain tax adjustments and audit settlement .2 (3.8 ) (.2 ) Pension termination (2.9 ) — — Income tax reform - deferred rate remeasurement — — 2.5 All other, net (.7 ) 1.3 (1.3 ) Effective income tax rate 23.4 % 25.4 % 41.8 %
Deferred tax assets and liabilities, noncurrent [Table Text Block]	Significant components of our noncurrent net deferred tax assets and liabilities at December 31, were as follows: December 31, 2019 2018 Deferred tax assets: Self-insurance accruals $ 19,491 $ 17,579 Accrued compensated absences 1,389 1,565 Accrued expenses and other liabilities 841 742 Accrued stock compensation 1,906 1,772 Defined benefit pension plans — 442 Foreign tax credit carryforward 2,137 2,117 Other future deductible amounts, net 4,167 3,271 29,931 27,488 Less deferred tax asset valuation allowance 1,683 1,683 28,248 25,805 Deferred tax liabilities: Intangibles 1,065 1,178 Prepaid expenses 3,701 3,160 Property and equipment 24,049 20,894 28,815 25,232 Net deferred tax (liability) asset--noncurrent $ (567 ) $ 573
Summary of unrecognized income tax benefits [Table Text Block]	The balance of unrecognized benefits and the amount of related interest and penalties at December 31, were as follows: December 31, 2019 2018 Unrecognized tax benefits $ 1,850 $ 1,325 Portion, if recognized, would reduce tax expense and effective tax rate 654 599 Accrued interest on unrecognized tax benefits 64 35
Schedule of unrecognized tax benefits roll forward [Table Text Block]	The changes in our unrecognized tax benefits are summarized in the table below: Year Ended December 31, 2019 2018 2017 Balance, beginning of year $ 1,325 $ 2,581 $ 2,532 Additions based on tax positions related to the current year 547 224 650 Additions for tax positions of prior years 23 20 (21 ) Reductions for tax positions of prior years — (1,500 ) — Lapses in statutes of limitations (45 ) — (580 ) Balance, end of year $ 1,850 $ 1,325 $ 2,581

Earnings Per Share Information

Earnings Per Share Information (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Schedule of earnings per share calculation [Table Text Block]	Earnings per share is computed as follows: Year Ended December 31, 2019 2018 2017 Income available to common shareholders: Net income $ 40,797 $ 27,977 $ 22,120 Weighted-average shares: Basic: Outstanding 22,906,264 23,698,478 24,793,086 Partially-paid share subscriptions — 690,260 764,382 Basic weighted-average shares 22,906,264 24,388,738 25,557,468 Diluted: Basic from above 22,906,264 24,388,738 25,557,468 Incremental shares from assumed: Exercise of stock subscription purchase rights 54,961 141,287 146,453 Exercise of stock options and awards 1,016,864 950,593 993,141 Diluted weighted-average shares 23,978,089 25,480,618 26,697,062 Share data: Earnings per share--basic $ 1.78 $ 1.15 $ .87 Earnings per share--diluted $ 1.70 $ 1.10 $ .83

Operations by Business Segmen_2

Operations by Business Segment and Geographic Information Operations by business segment (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Schedule of segment reporting information, by segment [Table Text Block]	Information on reportable segments and reconciliation to the consolidated financial statements follows: Utility Services Residential Commercial Services All Other Reconciling Adjustments Consolidated Fiscal Year 2019 Revenues $ 607,556 $ 534,655 $ 1,509 $ — $ 1,143,720 Income (loss) from operations 37,696 52,471 (13,374 ) (7,248 ) (a) 69,545 Interest expense (8,514 ) (8,514 ) Interest income 348 348 Other income (expense), net (8,112 ) (8,112 ) Income before income taxes $ 53,267 Depreciation $ 30,304 $ 23,537 $ — $ 3,451 (b) $ 57,292 Amortization 474 2,071 — — 2,545 Capital expenditures 26,528 24,573 — 7,564 58,665 Segment assets, total 267,982 226,313 — 102,567 (c) 596,862 Fiscal Year 2018 Revenues $ 537,484 $ 486,005 $ 1,302 $ — $ 1,024,791 Income (loss) from operations 32,370 47,812 (19,816 ) (4,676 ) (a) 55,690 Interest expense (7,039 ) (7,039 ) Interest income 350 350 Other income (expense), net (11,505 ) (11,505 ) Income before income taxes $ 37,496 Depreciation $ 29,526 $ 21,720 $ — $ 3,668 (b) $ 54,914 Amortization 211 1,842 — 2 2,055 Capital expenditures 32,148 22,256 — 6,006 60,410 Segment assets, total 239,426 208,369 — 78,828 (c) 526,623 Fiscal Year 2017 Revenues $ 466,727 $ 446,028 $ 3,203 $ — $ 915,958 Income (loss) from operations 18,223 41,158 (2,634 ) (4,556 ) (a) 52,191 Interest expense (4,886 ) (4,886 ) Interest income 292 292 Other income (expense), net (9,603 ) (9,603 ) Income before income taxes $ 37,994 Depreciation $ 27,928 $ 19,384 $ — $ 3,390 (b) $ 50,702 Amortization 122 2,240 — 22 2,384 Capital expenditures 26,910 23,199 — 6,991 57,100 Segment assets, total 189,662 197,698 — 85,775 (c) 473,135
Schedule of revenue from external customers and long-lived assets attributed to foreign countries by geographic area [Table Text Block]	Geographic Information -- The following presents revenues and long-lived assets by geographic territory: Year Ended December 31, 2019 2018 2017 Revenues United States $ 1,066,035 $ 949,317 $ 847,540 Canada 77,685 75,474 68,418 $ 1,143,720 $ 1,024,791 $ 915,958 December 31, 2019 2018 2017 Long-lived assets, net United States $ 288,134 $ 251,181 $ 242,118 Canada 27,303 20,374 21,893 $ 315,437 $ 271,555 $ 264,011

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2019
Revenue Recognition [Abstract]
Disaggregation of revenue [Table Text Block]	The following tables disaggregate our revenue for the years ended December 31, 2019 and December 31, 2018 by major sources: Year Ended December 31, 2019 Utility Residential and Commercial All Other Consolidated Type of service: Tree and plant care $ 448,325 $ 305,365 $ (108 ) $ 753,582 Grounds maintenance — 152,283 — 152,283 Storm damage services 3,096 4,905 — 8,001 Consulting and other 156,135 72,102 1,617 229,854 Total revenues $ 607,556 $ 534,655 $ 1,509 $ 1,143,720 Geography: United States $ 567,134 $ 497,392 $ 1,509 $ 1,066,035 Canada 40,422 37,263 — 77,685 Total revenues $ 607,556 $ 534,655 $ 1,509 $ 1,143,720 Year Ended December 31, 2018 Utility Residential and Commercial All Other Consolidated Type of service: Tree and plant care $ 394,481 $ 290,940 $ (1,520 ) $ 683,901 Grounds maintenance — 117,498 — 117,498 Storm damage services 13,864 9,447 — 23,311 Consulting and other 129,139 68,120 2,822 200,081 Total revenues $ 537,484 $ 486,005 $ 1,302 $ 1,024,791 Geography: United States $ 499,242 $ 448,773 $ 1,302 $ 949,317 Canada 38,242 37,232 — 75,474 Total revenues $ 537,484 $ 486,005 $ 1,302 $ 1,024,791
Contract with customer, asset and liability [Table Text Block]	Net contract liabilities consisted of the following: December 31, December 31, Contract liabilities - current $ 3,129 $ 2,907 Contract liabilities - noncurrent 2,705 2,287 Net contract liabilities $ 5,834 $ 5,194

Fair Value Measurements and F_2

Fair Value Measurements and Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Fair value, assets measured on recurring basis [Table Text Block]	Our assets and liabilities measured at fair value on a recurring basis at December 31, 2019 and December 31, 2018 , were as follows: Fair Value Measurements at December 31, 2019 Using: Total Carrying Value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description December 31, 2019 (Level 1) (Level 2) (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,402 $ 15,402 $ — $ — Defined benefit pension plan assets — — — — Liabilities: Deferred compensation $ 2,786 $ — $ 2,786 $ — Fair Value Measurements at December 31, 2018 Using: Total Carrying Value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description December 31, 2018 (Level 1) (Level 2) (Level 3) Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 15,379 $ 15,379 $ — $ — Defined benefit pension plan assets 3,758 — 3,758 — Liabilities: Deferred compensation $ 2,459 $ — $ 2,459 $ —
Fair value, by balance sheet grouping [Table Text Block]	Financial instruments classified as noncurrent liabilities and their carrying values and fair values were as follows: December 31, 2019 December 31, 2018 Carrying Value Fair Value Carrying Value Fair Value Revolving credit facility, noncurrent $ 62,000 $ 62,000 $ 93,500 $ 93,500 Senior unsecured notes 75,000 79,558 56,000 56,002 Term loans, noncurrent 6,774 7,124 6,662 6,868 Total $ 143,774 $ 148,682 $ 156,162 $ 156,370

Quarterly Results of Operatio_2

Quarterly Results of Operations Quarterly Results of Operations (Tables)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Schedule of quarterly financial information [Table Text Block]	The following is a summary of the results of operations for each quarter of 2019 and 2018 . Fiscal 2019, Three Months Ended Mar 30 Jun 29 Sep 28 Dec 31 Revenues $ 247,889 $ 301,434 $ 307,473 $ 286,924 Gross profit (revenues less costs and expenses, operating) 81,873 113,656 114,336 103,348 Income (loss) from operations 2,966 30,282 22,783 13,514 Net income (loss) (493 ) 19,747 13,434 8,109 Net income (loss) per share -- Basic $ (.02 ) $ .86 $ .59 $ .35 Net income (loss) per share -- Diluted $ (.02 ) $ .82 $ .56 $ .34 ESOT valuation per share $ 21.10 $ 22.60 $ 22.60 $ 24.20 Fiscal 2018, Three Months Ended Mar 31 June 30 Sept 29 Dec 31 Revenues $ 208,651 $ 270,649 $ 265,318 $ 280,173 Gross profit (revenues less costs and expenses, operating) 64,028 102,967 94,193 98,215 Income (loss) from operations (5,666 ) 29,800 14,585 16,971 Net income (loss) (6,627 ) 21,714 8,384 4,506 Net income (loss) per share -- Basic $ (.26 ) $ .94 $ .35 $ .12 Net income (loss) per share -- Diluted $ (.26 ) $ .89 $ .34 $ .13 ESOT valuation per share $ 19.10 $ 19.70 $ 19.70 $ 21.10 Fourth quarters of 2019 and 2018 include adjustments to casualty insurance expense that had the effect of decreasing gross profit in 2019 and 2018 by $2,077 and $7,324, respectively.

Our Business Reportable segment

Our Business Reportable segments (Details)	12 Months Ended
	Dec. 31, 2019
Segment reporting, disclosure of entity's reportable segments
Number of reportable segments	2

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2019
Minimum [Member]
Property, plant and equipment [Line Items]
Intangible assets, estimated useful life (in years)	1 year
Maximum [Member]
Property, plant and equipment [Line Items]
Intangible assets, estimated useful life (in years)	10 years
Land improvements [Member] | Minimum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives (in years)	5 years
Land improvements [Member] | Maximum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives (in years)	20 years
Buildings [Member] | Minimum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives (in years)	5 years
Buildings [Member] | Maximum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives (in years)	30 years
Equipment [Member] | Minimum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives (in years)	3 years
Equipment [Member] | Maximum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives (in years)	20 years
Leasehold improvements [Member] | Minimum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives (in years)	5 years
Leasehold improvements [Member] | Maximum [Member]
Property, plant and equipment [Line Items]
Property and equipment, estimated useful lives (in years)	20 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies Goodwill impairment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Goodwill, impairment loss	$ 0	$ 0	$ 0

Summary of Significant Accoun_6

Summary of Significant Accounting Policies Concentration of Risk (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Credit Concentration Risk [Member]
Risks and uncertainties [Abstract]
Concentration risk, percentage	12.00%	12.00%	11.00%

Recent Accounting Guidance Rece

Recent Accounting Guidance Recent accounting guidance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2019
Accounting Standards Update 2017-07 [Member]
Pension cost	$ 5,186
Other Noncurrent Assets [Member] | Accounting Standards Update 2016-02 [Member]
New accounting pronouncement or change in accounting principle, cumulative effect of change on equity or net assets		$ 37,429
Other Noncurrent Liabilities [Member] | Accounting Standards Update 2016-02 [Member]
New accounting pronouncement or change in accounting principle, cumulative effect of change on equity or net assets		$ 37,429

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business acquisition [Line Items]
Investments in businesses	$ 12,620	$ 13,244	$ 13,264
Liabilities assumed	1,479	2,381	2,713
Debt issued	2,612	2,402	3,099
Goodwill	4,174	2,840	5,131
Goodwill acquired during period, tax deductible amount	$ 1,610	$ 2,840	$ 1,410
Customer lists/relationships
Business acquisition [Line Items]
Intangible assets, estimated useful life (in years)	7 years
Tradenames
Business acquisition [Line Items]
Intangible assets, estimated useful life (in years)	7 years
Noncompete agreements [Member]
Business acquisition [Line Items]
Intangible assets, estimated useful life (in years)	5 years

Accounts Receivable, Net and _3

Accounts Receivable, Net and Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accounts receivable, net
Accounts receivable	$ 176,849	$ 158,556
Unbilled receivables	58,277	40,671
Accounts receivable, gross, current	235,126	199,227
Less allowances for doubtful accounts	3,815	3,321
Accounts receivable, net	231,311	195,906
Other current assets
Refundable income taxes	339	1,625
Other	984	932
Other current assets, total	1,323	2,557
Property, plant and equipment
Land and land improvements	19,270	17,350
Buildings and leasehold improvements	44,414	40,585
Equipment	604,211	581,461
Property and equipment	667,895	639,396
Less accumulated depreciation	468,045	437,111
Property and equipment, net	199,850	202,285
Other assets, noncurrent
Assets invested for self-insurance	15,426	15,379
Investment--cost-method affiliate	1,314	1,218
Deferred income taxes	0	573
Other	5,595	4,599
Other assets, noncurrent, total	22,335	21,769
Accrued expenses
Employee compensation	26,381	24,086
Accrued compensated absences	10,744	9,711
Self-insured medical claims	1,824	3,343
Customer advances, deposits	1,674	1,322
Income taxes payable	6,420	31
Taxes, other than income	1,775	2,546
Other	3,613	3,022
Accrued expenses, total	52,431	44,061
Other liabilities, noncurrent
Pension and retirement plans	6,552	6,138
Deferred income taxes	567	0
Other	5,149	3,987
Other liabilities, noncurrent, total	$ 12,268	$ 10,125

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Supplemental Cash Flow Information [Abstract]
Interest paid	$ 8,463	$ 6,375	$ 5,096
Supplemental cash flow information
Income taxes paid, net	5,758	11,514	10,005
Noncash transactions:
Debt issued for purchases of businesses	(2,612)	(2,402)	(3,099)
Detail of acquisitions:
Cash	3	0	0
Accounts receivable	2,332	1,311	1,753
Operating supplies	84	23	0
Prepaid expense	27	89	128
Equipment	1,837	4,079	1,904
Other assets	96	7	52
Intangible assets	4,067	4,895	4,296
Goodwill	4,174	2,840	5,131
Liabilities assumed	1,479	2,381	2,713
Cash paid	$ 8,529	$ 8,461	$ 7,452

Identified Intangible Assets _3

Identified Intangible Assets and Goodwill, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Acquired finite-lived intangible assets [line Items]
Finite-lived intangible assets, gross	$ 44,094	$ 40,170
Accumulated amortization	33,160	30,640
Intangible assets, net	10,934	9,530
Goodwill	$ 42,285	37,971	$ 35,477
Customer lists/relationships
Acquired finite-lived intangible assets [line Items]
Finite-lived intangible assets, remaining amortization period	4 years 2 months 12 days
Finite-lived intangible assets, gross	$ 28,301	25,179
Accumulated amortization	$ 20,024	18,251
Employment-related
Acquired finite-lived intangible assets [line Items]
Finite-lived intangible assets, remaining amortization period	2 years 9 months 18 days
Finite-lived intangible assets, gross	$ 8,391	8,133
Accumulated amortization	$ 7,348	6,954
Tradenames
Acquired finite-lived intangible assets [line Items]
Finite-lived intangible assets, remaining amortization period	4 years 1 month 6 days
Finite-lived intangible assets, gross	$ 7,402	6,858
Accumulated amortization	$ 5,788	$ 5,435

Identified Intangible Assets _4

Identified Intangible Assets and Goodwill, Net Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Goodwill [Roll Forward]
Goodwill, balance at January 1	$ 37,971	$ 35,477
Goodwill, acquisitions	4,174	2,840	$ 5,131
Goodwill, translation and other adjustments	140	(346)
Goodwill, balance at December 31	42,285	37,971	35,477
Utility
Goodwill [Roll Forward]
Goodwill, balance at January 1	4,911	3,424
Goodwill, acquisitions	0	1,487
Goodwill, translation and other adjustments	0	0
Goodwill, balance at December 31	4,911	4,911	3,424
Residential and Commercial
Goodwill [Roll Forward]
Goodwill, balance at January 1	33,060	32,053
Goodwill, acquisitions	4,174	1,353
Goodwill, translation and other adjustments	140	(346)
Goodwill, balance at December 31	$ 37,374	$ 33,060	$ 32,053

Identified Intangible Assets _5

Identified Intangible Assets and Goodwill, Net (Future Amortization of Intangibles) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Finite-lived intangible assets, net, amortization expense, fiscal year maturity [Abstract]
Year ending December 31, 2020	$ 2,742
2021	2,113
2022	1,886
2023	1,752
2024	1,464
Thereafter	977
Intangible assets, net	$ 10,934	$ 9,530

Short and Long-Term Debt and _3

Short and Long-Term Debt and Commitments Related to Letters of Credit Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt instrument [Line Items]
Notes payable	$ 1,853	$ 0
Current portion of finance leases	1,348	1,345
Short-term debt	26,503	23,859
Revolving credit facility, noncurrent	62,000	93,500
Term loans	24,076	23,176
Long-term debt	167,076	178,676
Less debt issuance costs	420	599
Less current portion	23,302	22,514
Long-term debt, excluding current maturities	143,354	155,563
Swing-line borrowings [Member]
Debt instrument [Line Items]
Revolving credit facility, noncurrent	10,000	2,500
LIBOR borrowings [Member]
Debt instrument [Line Items]
Revolving credit facility, noncurrent	52,000	91,000
5.09% Senior unsecured notes [Member]
Debt instrument [Line Items]
Senior unsecured notes	6,000	12,000
3.99% Senior unsecured notes [Member]
Debt instrument [Line Items]
Senior unsecured notes	50,000	50,000
Unsecured debt additional shelf note capacity allowed by credit facility	25,000
Letter of credit [Member]
Debt instrument [Line Items]
Letters of credit outstanding	81,619	72,565
Letter of credit [Member] | Accounts receivable securitization [Member]
Debt instrument [Line Items]
Letters of credit outstanding	$ 76,732	$ 67,438

Short and Long-Term Debt and _4

Short and Long-Term Debt and Commitments Related to Letters of Credit Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	May 07, 2017USD ($)
Debt instrument [Line Items]
Committed under credit facility	$ 9,136
Revolving credit facility, current borrowing capacity	250,000
Revolving credit facility, maximum borrowing capacity	$ 325,000
Number of principal payments	5
Anniversary when principal payments begin	6
Debt Instrument, Annual Principal Payment	$ 10,000
Unused commitments under credit facility	185,123
Revolving credit facility, noncurrent	$ 62,000	$ 93,500
Long-term debt, weighted average interest rate	4.02%
Long-term debt, fiscal year maturity [Abstract]
2020	$ 23,302
2021	5,989
2022	62,759
2023	26
2024	15,000
thereafter year five	$ 60,000
Minimum [Member]
Debt instrument [Line Items]
Line of credit facility, commitment fee percentage	0.10%
Maximum [Member]
Debt instrument [Line Items]
Line of credit facility, commitment fee percentage	0.225%
Line of credit [Member]
Debt instrument [Line Items]
Revolving credit facility, noncurrent	$ 64,877
Letter of credit [Member]
Debt instrument [Line Items]
Letters of credit outstanding	$ 81,619	72,565
London Interbank Offered Rate (LIBOR) [Member] | Line of credit [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	1.50%
London Interbank Offered Rate (LIBOR) [Member] | Line of credit [Member] | Minimum [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	0.875%
London Interbank Offered Rate (LIBOR) [Member] | Line of credit [Member] | Maximum [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	1.50%
Base rate [Member] | Line of credit [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	0.50%
Swing-line borrowings [Member]
Debt instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 25,000
Revolving credit facility, noncurrent	10,000	2,500
Line of credit [Member] | Letter of credit [Member]
Debt instrument [Line Items]
Letters of credit outstanding	2,010	2,004
5.09% Senior unsecured notes [Member]
Debt instrument [Line Items]
Senior unsecured notes	$ 6,000	12,000
Senior unsecured notes, interest rate	5.09%
Debt Instrument, Face Amount	$ 30,000
3.99% Senior unsecured notes [Member]
Debt instrument [Line Items]
Senior unsecured notes	$ 50,000	50,000
Senior unsecured notes, interest rate	3.99%
Debt Instrument, Face Amount	$ 50,000
Unsecured debt additional shelf note capacity	50,000
Unsecured debt maximum borrowing capacity allowed by credit facility	75,000
Unsecured debt additional shelf note capacity allowed by credit facility	25,000
4.00% Senior unsecured notes [Member]
Debt instrument [Line Items]
Senior unsecured notes	$ 25,000	0
Senior unsecured notes, interest rate	4.00%
Unsecured debt additional shelf note capacity	$ 25,000
Revolving credit facility [Member] | Minimum [Member]
Debt instrument [Line Items]
Interest coverage ratio	3
Revolving credit facility [Member] | Maximum [Member]
Debt instrument [Line Items]
Ratio of Indebtedness to Net Capital	3
Revolving credit facility [Member] | Letter of credit [Member]
Debt instrument [Line Items]
Letters of credit outstanding	$ 2,877	3,123
Accounts receivable securitization [Member]
Debt instrument [Line Items]
Senior unsecured notes, 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] | Letter of credit [Member]
Debt instrument [Line Items]
Revolving credit facility, maximum borrowing capacity			$ 100,000
Letters of credit outstanding	$ 76,732	$ 67,438
Debt instrument, term (in years)	1 year
Accounts receivable securitization [Member] | Letter of credit [Member] | Minimum [Member]
Debt instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.35%
Accounts receivable securitization [Member] | Letter of credit [Member] | Maximum [Member]
Debt instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.45%
Accounts receivable securitization [Member] | Base rate, federal funds [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	0.50%
Line of credit [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	0.75%
Line of credit [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt instrument [Line Items]
Outstanding borrowings interest rate margin adjustment range	1.50%
Letter of credit [Member]
Debt instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	$ 100,000

Self-Insurance Accruals (Detail

Self-Insurance Accruals (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Self-Insurance Accruals [Abstract]
Workers' compensation			$ 44,383	$ 41,577
Present value discount			2,688	3,099
Workers' compensation			41,695	38,478
Vehicle liability			12,209	13,342
General liability			39,091	31,965
Total	$ 92,995	$ 67,694	92,995	83,785
Less current portion			30,882	27,434
Noncurrent portion			$ 62,113	$ 56,351
Loss contingency accrual [Roll Forward]
Balance, beginning of year	83,785	67,694
Provision for claims	51,265	51,685
Payment of claims	(42,055)	(35,594)
Balance, end of year	$ 92,995	$ 83,785
Workers' compensation discount rate	1.70%	2.50%

Leases Assets and liabilities l

Leases Assets and liabilities leases (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Schedule of lease assets and liabilities [Line Items]
Operating lease assets	$ 40,033	$ 0
Finance lease assets	3,183
Total lease assets	43,216
Current operating lease liabilities	14,665	0
Non-current operating lease liabilities	25,200	0
Total operating lease liabilities	39,865
Current portion of finance lease liabilities	1,348	1,345
Non-current finance lease liabilities	1,795	$ 2,862
Total finance lease liabilities	3,143
Total lease liabilities	$ 43,008

Leases Lease cost (Details)

Leases Lease cost (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Income and expenses, lessee [Line Items]
Finance leases, amortization of right-of-use asset	$ 1,371
Interest expense on lease liabilities	118
Total lease cost	23,224
Operating expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	6,919
Other lease cost	4,211
Selling expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	8,699
Other lease cost	1,062
General and administrative expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	828
Other lease cost	$ 16

Leases Weighted average remaini

Leases Weighted average remaining lease term (Details)	Dec. 31, 2019
Leases [Abstract]
Operating lease, weighted average remaining lease term	3 years 4 months 24 days
Finance lease, weighted average remaining lease term	2 years 9 months 18 days

Leases Weighted average interes

Leases Weighted average interest rate (Details)	Dec. 31, 2019
Leases [Abstract]
Operating lease, weighted average discount rate, percent	3.58%
Finance lease, weighted average discount rate, percent	3.13%

Leases Supplemental cash flow i

Leases Supplemental cash flow information for leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Leases [Abstract]
Operating cash flows from operating leases	$ 17,009
Operating cash flows from finance leases	118
Financing cash flows from finance leases	1,282	$ 891	$ 2,294
Right-of-use asset obtained in exchange for operating lease liability	56,478
Right-of-use asset obtained in exchange for finance lease liability	$ 310

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Year ending December 31, 2020	$ 15,863
2021	11,863
2022	8,165
2023	3,739
2024	1,477
Thereafter	1,279
Total lease payments	42,386
Less interest	2,521
Total	39,865
Year ending December 31, 2020	1,420
2021	1,262
2022	320
2023	120
2024	48
Thereafter	91
Total lease payments	3,261
Less interest	118
Total	$ 3,143
Operating leases, future minimum payments due, fiscal year maturity [Abstract]
Year ending December 31, 2019		$ 14,023
2020		11,272
2021		7,712
2022		5,129
2023		2,060
Thereafter		1,923
Total lease payments		$ 42,119

Common Shares, Redeemable Com_3

Common Shares, Redeemable Common Shares and Preferred Shares Common shares outstanding (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Preferred shares
Preferred stock, shares authorized	4,000,000
Preferred stock, par value	$ 0
Preferred stock, shares issued	0
Redeemable stock, outstanding	5,146,882	5,642,154	6,467,027
Common stock, number of shares, par value and other disclosures [Abstract]
Common stock, shares authorized	48,000,000	48,000,000
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares issued	37,766,878	37,271,606	36,446,890
Treasury stock, shares	19,736,957	20,033,108	18,692,901
Shares purchased, value	$ 34,647	$ 51,116	$ 30,566
Common shares, direct sales	23,618
Common shares, value, direct sales	$ 516
Stock issued during period, shares, employee benefit plan	153,578
Stock issued during period, value, employee retirement plan	$ 3,321
Common shares, employer matching contribution, shares	192,102
Employee retirement plan, employer match	$ 4,053
Accrued 401K match	$ 4,459
Stock issued during period, shares, employee stock purchase plan	354,184
Increase (decrease) in stockholders' equity [Roll Forward]
Shares outstanding, beginning of year	22,880,652	24,220,859
Shares purchased	(1,600,595)	(2,636,943)
Shares sold	723,482	960,740
Stock subscription offering, employee cash purchases	872,390	129,245
Options exercised	300,874	206,751
Shares outstanding, end of year	23,176,803	22,880,652	24,220,859
Per share amounts and common shares outstanding [Abstract]
Share-based compensation arrangement by share-based payment award, options, exercisable, number	937,597
Treasury stock [Member]
Common stock, number of shares, par value and other disclosures [Abstract]
Shares purchased, value	$ 34,647	$ 51,116	$ 30,566

Common Shares, Redeemable Com_4

Common Shares, Redeemable Common Shares and Preferred Shares Stock subscription (Details)	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Stock subscription offering [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	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	7 years

Common Shares, Redeemable Com_5

Common Shares, Redeemable Common Shares and Preferred Shares Common shares by class (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Class of Stock [Line Items]
Shares, Outstanding	23,176,803	22,880,652	24,220,859
Treasury Stock, Shares, Acquired	(1,600,595)	(2,636,943)
Shares sold	723,482	960,740
Stock subscription offering, employee cash purchases	872,390	129,245
Options exercised	300,874	206,751
Permanent equity [Member]
Class of Stock [Line Items]
Shares, Outstanding	18,029,921	17,238,497	17,753,832
Treasury Stock, Shares, Acquired	(853,738)	(1,530,528)
Shares sold	471,898	679,197
Stock subscription offering, employee cash purchases	872,390	129,245
Options exercised	300,874	206,751
Temporary equity [Member]
Class of Stock [Line Items]
Shares, Outstanding	5,146,882	5,642,155	6,467,027
Treasury Stock, Shares, Acquired	(746,857)	(1,106,415)
Shares sold	251,584	281,543
Stock subscription offering, employee cash purchases	0	0
Options exercised	0	0

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other Comprehensive Income [Line Items]
Accumulated other comprehensive income (loss)	$ (5,403,000)	$ (5,034,000)	$ (8,393,000)	$ (12,162,000)
Unrealized gains (losses)	1,186,000	(2,514,000)	2,195,000
Amounts reclassified from accumulated other comprehensive income (loss)	(1,551,000)	6,291,000	4,822,000
Tax effect	143,000	(145,000)	(1,962,000)
Unrecognized amounts from defined benefit pension plans	(323,000)	(279,000)	(2,169,000)
Tax effect	176,000	6,000	883,000
Net of tax amount	(369,000)	3,359,000	3,769,000
Foreign currency translation adjustments [Member]
Other Comprehensive Income [Line Items]
Accumulated other comprehensive income (loss)	(4,633,000)	(5,819,000)	(3,305,000)	(5,500,000)
Unrealized gains (losses)	1,186,000	(2,514,000)	2,195,000
Amounts reclassified from accumulated other comprehensive income (loss)	0	0	0
Tax effect	0	0	0
Unrecognized amounts from defined benefit pension plans	0	0	0
Tax effect	0	0	0
Net of tax amount	1,186,000	(2,514,000)	2,195,000
Defined benefit pension plans [Member]
Other Comprehensive Income [Line Items]
Accumulated other comprehensive income (loss)	(770,000)	785,000	(5,088,000)	$ (6,662,000)
Unrealized gains (losses)	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	(1,551,000)	6,291,000	4,822,000
Tax effect	143,000	(145,000)	(1,962,000)
Unrecognized amounts from defined benefit pension plans	(323,000)	(279,000)	(2,169,000)
Tax effect	176,000	6,000	883,000
Net of tax amount	$ (1,555,000)	$ 5,873,000	$ 1,574,000

The Davey 401KSOP and Employe_2

The Davey 401KSOP and Employee Stock Ownership Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Employee stock ownership plan (ESOP), initial shares in ESOP	120,000
Employee stock ownership plan (ESOP), shares adjusted for stock splits	23,040,000
Employee stock ownership plan (ESOP), initial value in ESOP	$ 2,700
Defined contribution plan, eligible age	21 years
Defined contribution plan, service requirement for eligibility (in years)	1 year
Number of put option periods	2
Duration of put option periods (in days)	60 days
Employee Stock Ownership Plan (ESOP), Fair Value of Shares Subject to Repurchase Obligation	$ 4,749	$ 6,288
Company shares held in 401KSOP and ESOP, fair value	119,806	112,761
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP):	124,555	119,049
Employee retirement plan, employer match	$ 4,600	$ 4,053	$ 3,794
First 1% [Member]
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent	100.00%
1% to 4% [Member]
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent	50.00%
Minimum [Member] | 1% to 4% [Member]
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent	1.00%
Maximum [Member] | First 1% [Member]
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent	1.00%
Maximum [Member] | 1% to 4% [Member]
Employee Stock Ownership Plan (ESOP) disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent	4.00%

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Annual percentage of outstanding shares available for grant, maximum	5.00%
Cumulative percentage of outstanding shares available for grant in a year, maximum	10.00%
Salary and Wage, Excluding Cost of Good and Service Sold [Abstract]
Compensation expense, stock-based compensation	$ 2,845	$ 3,370	$ 4,049
Income tax benefit	$ 404	$ 602	$ 1,315
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Volatility rate	9.90%	10.10%	10.30%
Risk-free interest rate	2.30%	2.70%	2.20%
Expected dividend yield	0.70%	0.70%	0.70%
Expected life of awards (years)	8 years 9 months 18 days	9 years 2 months 12 days	8 years 10 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Exercisable, ending balance	937,597
Excess tax benefits	$ 1,181	$ 453	$ 691
Employee stock option [Member]
Salary and Wage, Excluding Cost of Good and Service Sold [Abstract]
Compensation expense, stock-based compensation	$ 550	$ 663	705
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Vesting period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance	1,466,264
Granted	151,145
Exercised	(149,853)
Forfeited	39,474
Outstanding, ending balance	1,428,082	1,466,264
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average exercise price, ending balance	$ 15.13	$ 13.94
Granted, weighted average exercise price	21.10
Exercised, weighted average exercise price	10.12
Forfeited, weighted average exercise price	12.94
Exercisable, weighted average exercise price	$ 13.40
Exercisable, weighted average remaining contractual life (years)	4 years 7 months 6 days
Unrecognized compensation cost	$ 1,344
Outstanding, aggregate intrinsic value	10,668
Exercisable, aggregate intrinisic value	$ 8,627
Number outstanding	1,428,082
Weighted average remaining contractual life (years)	5 years 8 months 12 days
Outstanding options, weighted average exercise price	$ 15.13
Number exercisable	937,597
Exercisable options, weighted average exercise price	$ 13.40
Employee stock option [Member] | $8.30 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	8.3
Upper range limit	$ 8.3
Number outstanding	87,000
Weighted average remaining contractual life (years)	24 days
Outstanding options, weighted average exercise price	$ 8.30
Number exercisable	87,000
Exercisable options, weighted average exercise price	$ 8.30
Employee stock option [Member] | $11.60 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	11.6
Upper range limit	$ 11.6
Number outstanding	238,805
Weighted average remaining contractual life (years)	3 years 6 months
Outstanding options, weighted average exercise price	$ 11.60
Number exercisable	238,805
Exercisable options, weighted average exercise price	$ 11.60
Employee stock option [Member] | $13.20 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	13.2
Upper range limit	$ 13.2
Number outstanding	268,027
Weighted average remaining contractual life (years)	4 years 6 months
Outstanding options, weighted average exercise price	$ 13.20
Number exercisable	268,027
Exercisable options, weighted average exercise price	$ 13.20
Employee stock option [Member] | $15.05 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	15.05
Upper range limit	$ 15.05
Number outstanding	208,965
Weighted average remaining contractual life (years)	5 years 6 months
Outstanding options, weighted average exercise price	$ 15.05
Number exercisable	155,365
Exercisable options, weighted average exercise price	$ 15.05
Employee stock option [Member] | $16.35 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	16.35
Upper range limit	$ 16.35
Number outstanding	222,250
Weighted average remaining contractual life (years)	6 years 6 months
Outstanding options, weighted average exercise price	$ 16.35
Number exercisable	120,250
Exercisable options, weighted average exercise price	$ 16.35
Employee stock option [Member] | $17.60 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	17.60
Upper range limit	$ 17.60
Number outstanding	126,900
Outstanding options, weighted average exercise price	$ 17.60
Number exercisable	49,300
Exercisable options, weighted average exercise price	$ 17.60
Employee stock option [Member] | $19.10 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	19.1
Upper range limit	$ 19.1
Number outstanding	133,450
Weighted average remaining contractual life (years)	8 years 6 months
Outstanding options, weighted average exercise price	$ 19.10
Number exercisable	18,850
Exercisable options, weighted average exercise price	$ 19.10
Employee stock option [Member] | $21.10 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	21.1
Upper range limit	$ 21.1
Number outstanding	27,800
Outstanding options, weighted average exercise price	$ 21.10
Number exercisable	0
Exercisable options, weighted average exercise price	$ 21.10
Employee stock option [Member] | $21.10 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Lower range limit	21.1
Upper range limit	$ 21.1
Number outstanding	114,885
Outstanding options, weighted average exercise price	$ 21.10
Number exercisable	0
Exercisable options, weighted average exercise price	$ 21.10
Stock Appreciation Rights (SARs) [Member]
Salary and Wage, Excluding Cost of Good and Service Sold [Abstract]
Compensation expense, stock-based compensation	$ 363	$ 540	1,035
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested, beginning balance	380,982
Granted	0
Forfeited	3,197
Vested	(115,080)
Unvested, ending balance	262,705	380,982
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	$ 3.42
Granted, weighted average award date value	0
Forfeited, weighted average award date value	3.43
Vested, weighted average award date value	3.31
Unvested, weighted average award date value, ending balance	$ 3.47	$ 3.42
Weighted average remaining contractual life (years)	1 year 10 months 24 days
Unrecognized compensation cost	$ 537
Aggregate intrinsic value, unvested	5,937
Restricted Stock Units (RSUs) [Member]
Salary and Wage, Excluding Cost of Good and Service Sold [Abstract]
Compensation expense, stock-based compensation	$ 814	$ 1,169	1,421
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested, beginning balance	247,838
Granted	40,988
Forfeited	4,093
Vested	(60,474)
Unvested, ending balance	224,259	247,838
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	$ 15.68
Granted, weighted average award date value	20.45
Forfeited, weighted average award date value	16.39
Vested, weighted average award date value	13.55
Unvested, weighted average award date value, ending balance	$ 17.11	$ 15.68
Weighted average remaining contractual life (years)	1 year 10 months 24 days
Unrecognized compensation cost	$ 1,630
Aggregate intrinsic value, unvested	$ 5,068
Employee PRSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Granted	29,046
Unvested, ending balance	192,837
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	$ 16.80
Weighted average remaining contractual life (years)	2 years
Unrecognized compensation cost	$ 1,312
Aggregate intrinsic value, unvested	$ 4,358
Nonemployee Director RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Granted	11,942
Unvested, ending balance	31,422
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	$ 19.01
Weighted average remaining contractual life (years)	1 year 6 months
Unrecognized compensation cost	$ 318
Aggregate intrinsic value, unvested	710
The Davey Employee Stock Purchase Plan [Member]
Salary and Wage, Excluding Cost of Good and Service Sold [Abstract]
Compensation expense, stock-based compensation	$ 1,118	$ 998	$ 888
Employee Stock Purchase Plan [Abstract]
Employee stock purchase plan, service period (in years)	1 year
Employee stock purchase plan, percentage of market price, purchase date	85.00%
Employee stock purchase, discount from market price, purchase date	15.00%

Defined Benefit Pension Plans C

Defined Benefit Pension Plans Change in benefit obligation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Defined benefit plan, change in benefit obligation [Roll Forward]
Projected benefit obligation at beginning of year	$ 7,064	$ 19,403
Service cost	45	400
Interest cost	170	718
Actuarial (gains)/losses	323	(77)
Settlements	(1,677)	(13,118)
Benefits paid	(2,660)	(262)
Projected benefit obligation at end of year	3,265	7,064
Accumulated benefit obligation at end of year	$ 3,265	$ 7,064

Defined Benefit Pension Plans_2

Defined Benefit Pension Plans Change in fair value of plan assets (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Defined benefit plan, change in fair value of plan assets [Roll Forward]
Fair value of plan assets at beginning of year	$ 3,758	$ 7,105
Actual return on plan assets	0	239
Plan expenses	0	364
Employer contributions	579	10,158
Settlements	(1,677)	(13,118)
Fair value of plan assets at end of year	0	3,758
Defined Benefit Plan, Plan Assets, Benefits Paid	$ (2,660)	$ (262)
Employee retirement plan [Member]
Defined benefit plan disclosure [Line Items]
Defined benefit plan, number of employees settled	231

Defined Benefit Pension Plans F

Defined Benefit Pension Plans Funded status of the plans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	$ 0	$ 3,758	$ 7,105
Projected benefit obligation	3,265	7,064	$ 19,403
Funded status of the plans	(3,265)	(3,306)
Pension plans, defined benefit [Member]
Defined benefit plan disclosure [Line Items]
Funded status of the plans	0	(332)
Supplemental Employee Retirement Plan [Member]
Defined benefit plan disclosure [Line Items]
Funded status of the plans	(2,833)	(2,564)
Other Postretirement Benefits Plan [Member]
Defined benefit plan disclosure [Line Items]
Funded status of the plans	$ (432)	$ (410)

Defined Benefit Pension Plans A

Defined Benefit Pension Plans Amounts reported in the consolidated balance sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Defined benefit plan disclosure [Line Items]
Current liability	$ (202)	$ (187)
Noncurrent liability	(3,063)	(3,119)
Funded status of the plans	$ (3,265)	$ (3,306)

Defined Benefit Pension Plans_3

Defined Benefit Pension Plans Amounts reported in accumulated other comprehensive income (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), Gain (Loss), before Tax	$ 723	$ 2,139
Accumulated Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), after Tax	638	(714)
Amounts reported in accumulated other comprehensive income
Unrecognized prior service cost, pretax	150	214
Unrecognized prior service cost, net of tax	132	(71)
Amounts reported in accumulated other comprehensive income, pretax	873	2,353
Amounts reported in accumulated other comprehensive income, net of tax	770	(785)
Amortization of Costs Expected to be Recognized Next Year
Unrecognized net actuarial loss, pretax	89
Unrecognized net actuarial loss, net of tax	68
Unrecognized prior service cost, pretax	64
Unrecognized prior service cost, net of tax	49
Amortization of costs expected to be recognized next year, pretax	153
Amortization of costs expected to be recognized next year, net of tax	117
For pension plans with accumulated benefit obligations in excess of plan assets
Projected benefit obligation	3,265	7,064	$ 19,403
Accumulated benefit obligation	3,265	7,064
Fair value of plan assets	$ 0	$ 3,758	$ 7,105

Defined Benefit Pension Plans_4

Defined Benefit Pension Plans Actuarial Assumptions (Details)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined benefit plan disclosure [Line Items]
SERP	3.34%	4.37%	3.72%
Restoration Plan	3.23%	4.28%	3.60%

Defined Benefit Pension Plans_5

Defined Benefit Pension Plans Components of Pension Expense (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service costs--increase in benefit obligation earned	$ 75	$ 400	$ 530
Interest cost on projected benefit obligation	198	718	1,002
Expected return on plan assets	(59)	(231)	(638)
Settlement loss	1,677	5,499	3,849
Amortization of net actuarial loss	87	728	909
Amortization of prior service cost	64	64	64
Net pension expense of defined benefit pension plans	$ 2,042	$ 7,178	$ 5,716
Employee retirement plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, number of employees settled	231

Defined Benefit Pension Plans_6

Defined Benefit Pension Plans Fair Value of Plan Assets (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Defined benefit plan disclosure [Line Items]
Fair value of plan assets	$ 0	$ 3,758	$ 7,105
Employee retirement plan [Member]
Defined benefit plan disclosure [Line Items]
Defined benefit plan, number of employees settled	231

Defined Benefit Pension Plans E

Defined Benefit Pension Plans Expected Benefits (Details) $ in Thousands	Dec. 31, 2019USD ($)
Defined benefit plan disclosure [Line Items]
Year ending December 31, 2020	$ 205
2021	202
2022	198
2023	195
2024	191
Years 2025 to 2029	$ 945

Defined Benefit Pension Plans M

Defined Benefit Pension Plans Multiemployer Pension Plans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Multiemployer Plans [Line Items]
Multiemployer plan, period contributions	$ 1,094	$ 910	$ 887
National Electric Benefit Fund [Member]
Multiemployer Plans [Line Items]
Number of collective-bargaining agreements	10
Multiemployer plan, period contributions	$ 904	768	785
Eighth District Electrical Pension Fund [Member]
Multiemployer Plans [Line Items]
Number of collective-bargaining agreements	1
Multiemployer plan, period contributions	$ 190	$ 142	$ 102

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018
Income before income taxes
Income before income taxes	$ 53,267	$ 37,496	$ 37,994
Provision for income taxes
Federal	7,934	3,165	9,914
State	3,624	2,290	2,469
Canadian	(328)	50	(262)
Total current	11,230	5,505	12,121
Deferred taxes	1,240	4,014	3,753
Total taxes on income	$ 12,470	$ 9,519	$ 15,874
Tax rate reconciliation
Statutory U.S. federal tax rate	21.00%	21.00%	35.00%
State income taxes, net of federal benefit	5.60%	5.70%	4.90%
Effect of Canadian income taxes	0.00%	0.10%	0.30%
Nondeductible expenses	2.20%	2.10%	2.20%
Stock compensation	(1.80%)	(0.70%)	(1.00%)
ESOP dividend deduction	(0.20%)	(0.30%)	(0.60%)
Uncertain tax adjustments and audit settlement	0.20%	(3.80%)	(0.20%)
Pension termination	(2.90%)	0.00%	0.00%
Income tax reform - deferred rate remeasurement	0.00%	0.00%	2.50%
All other, net	(0.70%)	1.30%	(1.30%)
Effective income tax rate	23.40%	25.40%	41.80%
Noncurrent deferred tax assets and liabilities, net
Self-insurance accruals				$ 19,491	$ 17,579
Accrued compensated absences				1,389	1,565
Accrued expenses and other liabilities				841	742
Accrued stock compensation				1,906	1,772
Defined benefit pension plans				0	442
Foreign tax credit carryforward				2,137	2,117
Other future deductible amounts, net				4,167	3,271
Deferred tax assets, gross,noncurrent				29,931	27,488
Less deferred tax asset valuation allowance				1,683	1,683
Deferred tax assets, net--noncurrent				28,248	25,805
Intangibles				1,065	1,178
Prepaid expenses				3,701	3,160
Property and equipment				24,049	20,894
Deferred tax liabilities, gross, noncurrent				28,815	25,232
Deferred tax liabilities, net				(567)
Deferred tax asset, net					573
Undistributed earnings of foreign subsidiaries				29,129
Unrecognized benefits and related interest and penalties
Unrecognized tax benefits	$ 1,325	$ 2,581	$ 2,532	1,850	1,325
Portion, if recognized, would reduce tax expense and effective tax rate				654	599
Accrued interest on unrecognized tax benefits				$ 64	$ 35
Reconciliation of unrecognized tax benefits
Balance, beginning of year	1,325	2,581	2,532
Additions based on tax positions related to the current year	547	224	650
Additions for tax positions of prior years	23	20	0
Reductions for tax positions of prior years	0	(1,500)	(21)
Lapses in statutes of limitations	(45)	0	(580)
Balance, end of year	1,850	1,325	2,581
United States
Income before income taxes
Income before income taxes	54,158	37,377	38,800
Canada
Income before income taxes
Income before income taxes	$ (891)	$ 119	$ (806)

Earnings Per Share Informatio_2

Earnings Per Share Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 28, 2019	Jun. 29, 2019	Mar. 30, 2019	Dec. 31, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Net income	$ 8,109	$ 13,434	$ 19,747	$ (493)	$ 4,506	$ 8,384	$ 21,714	$ (6,627)	$ 40,797	$ 27,977	$ 22,120
Weighted-average shares, basic
Outstanding									22,906,264	23,698,478	24,793,086
Partially-paid share subscriptions									0	690,260	764,382
Basic weighted-average shares									22,906,264	24,388,738	25,557,468
Weighted-average shares, diluted
Exercise of stock subscription purchase rights									54,961	141,287	146,453
Exercise of stock options and awards									1,016,864	950,593	993,141
Diluted weighted-average shares									23,978,089	25,480,618	26,697,062
Earnings per share--basic	$ 0.35	$ 0.59	$ 0.86	$ (0.02)	$ 0.12	$ 0.35	$ 0.94	$ (0.26)	$ 1.78	$ 1.15	$ 0.87
Earnings per share--diluted	$ 0.34	$ 0.56	$ 0.82	$ (0.02)	$ 0.13	$ 0.34	$ 0.89	$ (0.26)	$ 1.70	$ 1.10	$ 0.83

Operations by Business Segmen_3

Operations by Business Segment and Geographic Information Operations by Busines Segment (Details) $ in Thousands		3 Months Ended									12 Months Ended
		Dec. 31, 2019USD ($)		Sep. 28, 2019USD ($)	Jun. 29, 2019USD ($)	Mar. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 29, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2019USD ($)		Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments											2
Revenues		$ 286,924		$ 307,473	$ 301,434	$ 247,889	$ 280,173	$ 265,318	$ 270,649	$ 208,651	$ 1,143,720		$ 1,024,791	$ 915,958
Income (loss) from operations		13,514		$ 22,783	$ 30,282	$ 2,966	16,971	$ 14,585	$ 29,800	$ (5,666)	69,545		55,690	52,191
Interest expense											8,514		7,039	4,886
Interest income											348		350	292
Other											(8,112)		(11,505)	(9,603)
Income before income taxes											53,267		37,496	37,994
Depreciation											57,292		54,914	50,702
Amortization											2,545		2,055	2,384
Capital expenditures											58,665		60,410	57,100
Segment assets, total		596,862					526,623				596,862		526,623	473,135
Utility Services
Segment Reporting Information [Line Items]
Revenues											607,556		537,484	466,727
Income (loss) from operations											37,696		32,370	18,223
Depreciation											30,304		29,526	27,928
Amortization											474		211	122
Capital expenditures											26,528		32,148	26,910
Segment assets, total		267,982					239,426				267,982		239,426	189,662
Residential Commercial Services
Segment Reporting Information [Line Items]
Revenues											534,655		486,005	446,028
Income (loss) from operations											52,471		47,812	41,158
Depreciation											23,537		21,720	19,384
Amortization											2,071		1,842	2,240
Capital expenditures											24,573		22,256	23,199
Segment assets, total		226,313					208,369				226,313		208,369	197,698
All Other
Segment Reporting Information [Line Items]
Revenues											1,509		1,302	3,203
Income (loss) from operations											(13,374)		(19,816)	(2,634)
Depreciation											0		0	0
Amortization											0		0	0
Capital expenditures											0		0	0
Segment assets, total		0					0				0		0	0
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Revenues											0		0	0
Income (loss) from operations											(7,248)	[1]	(4,676)	(4,556)	[1]
Interest expense											8,514		7,039	4,886
Interest income											348		350	292
Other											(8,112)		(11,505)	(9,603)
Depreciation	[2]										3,451		3,668	3,390
Amortization											0		2	22
Capital expenditures											7,564		6,006	6,991
Segment assets, total		$ 102,567	[3]				$ 78,828				$ 102,567	[3]	$ 78,828	$ 85,775	[3]
[1]	Reconciling adjustments from segment reporting to consolidated external financial reporting include reclassification of depreciation expense and allocation of corporate expenses.
[2]	Adjustments to declining-balance method depreciation expense from straight-line method and depreciation and amortization of corporate assets.
[3]	Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Operations by Business Segmen_4

Operations by Business Segment and Geographic Information Geographic Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 28, 2019	Jun. 29, 2019	Mar. 30, 2019	Dec. 31, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Revenues	$ 286,924	$ 307,473	$ 301,434	$ 247,889	$ 280,173	$ 265,318	$ 270,649	$ 208,651	$ 1,143,720	$ 1,024,791	$ 915,958
Long-lived assets, net	315,437				271,555				315,437	271,555	264,011
United States
Segment Reporting Information [Line Items]
Revenues									1,066,035	949,317	847,540
Long-lived assets, net	288,134				251,181				288,134	251,181	242,118
Canada
Segment Reporting Information [Line Items]
Revenues									77,685	75,474	68,418
Long-lived assets, net	$ 27,303				$ 20,374				$ 27,303	$ 20,374	$ 21,893

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	$ 1,143,720	$ 1,024,791
Contract with customer, asset and liability [Abstract]
Revenue recognized	2,230	1,443
Contract liabilities - current	3,129	2,907
Contract liabilities - noncurrent	2,705	2,287
Net contract liabilities	5,834	5,194
Utility
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	607,556	537,484
Residential and Commercial
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	534,655	486,005
All Other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	1,509	1,302
United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	1,066,035	949,317
United States | Utility
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	567,134	499,242
United States | Residential and Commercial
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	497,392	448,773
United States | All Other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	1,509	1,302
Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	77,685	75,474
Canada | Utility
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	40,422	38,242
Canada | Residential and Commercial
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	37,263	37,232
Canada | All Other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0
Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	753,582	683,901
Tree and plant care | Utility
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	448,325	394,481
Tree and plant care | Residential and Commercial
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	305,365	290,940
Tree and plant care | All Other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	(108)	(1,520)
Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	152,283	117,498
Grounds maintenance | Utility
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0
Grounds maintenance | Residential and Commercial
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	152,283	117,498
Grounds maintenance | All Other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0
Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	8,001	23,311
Storm damage services | Utility
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	3,096	13,864
Storm damage services | Residential and Commercial
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	4,905	9,447
Storm damage services | All Other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0
Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	229,854	200,081
Consulting and other | Utility
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	156,135	129,139
Consulting and other | Residential and Commercial
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	72,102	68,120
Consulting and other | All Other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	$ 1,617	$ 2,822

Fair Value Measurements and F_3

Fair Value Measurements and Financial Instruments Fair Value Measurements (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Defined benefit pension plan assets	$ 0	$ 3,758	$ 7,105
Revolving credit facility, noncurrent	62,000	93,500
Total	143,354	155,563
Fair value measurements, recurring [Member] | Quoted prices in active markets, (level 1) [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	15,402	15,379
Defined benefit pension plan assets	0	0
Deferred compensation	0	0
Fair value measurements, recurring [Member] | Significant other observable inputs, (level 2) [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	0	0
Defined benefit pension plan assets	0	3,758
Deferred compensation	2,786	2,459
Fair value measurements, recurring [Member] | Significant unobservable inputs (level 3) [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	0	0
Defined benefit pension plan assets	0	0
Deferred compensation	0	0
Total carrying value [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Revolving credit facility, noncurrent	62,000	93,500
Senior unsecured notes	75,000	56,000
Term loans, noncurrent	6,774	6,662
Total	143,774	156,162
Total carrying value [Member] | Fair value measurements, recurring [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Assets invested for self-insurance, classified as other assets, noncurrent	15,402	15,379
Defined benefit pension plan assets	0	3,758
Deferred compensation	2,786	2,459
Fair value [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Revolving credit facility, noncurrent	62,000	93,500
Senior unsecured notes	79,558	56,002
Term loans, noncurrent	7,124	6,868
Total	$ 148,682	$ 156,370

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017
Loss contingency number of claims alleged	3
Loss contingency, claims filed, number	4
Former Davey employee defendants [Member]
Loss contingency, number of defendants	1
Wolf Tree employee defendants [Member]
Loss contingency, number of defendants	2
Former Wolf Tree employee defendants [Member]
Loss contingency, number of defendants	1
Employee and former employee defendants [Member]
Loss contingency, number of defendants	4
Former Wolf Tree employee defendants indicted [Member]
Loss contingency, number of defendants	2
Other individuals [Member]
Loss contingency, number of defendants	1
Letter of credit [Member]
Letters of credit outstanding	$ 81,619	$ 72,565
Credit Concentration Risk [Member]
Concentration risk, percentage	12.00%	12.00%	11.00%
Customer Concentration Risk [Member]
Pre-petition accounts receivable balance	$ 15,000

Quarterly Results of Operatio_3

Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 28, 2019	Jun. 29, 2019	Mar. 30, 2019	Dec. 31, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 286,924	$ 307,473	$ 301,434	$ 247,889	$ 280,173	$ 265,318	$ 270,649	$ 208,651	$ 1,143,720	$ 1,024,791	$ 915,958
Gross profit (revenues less costs and expenses, operating)	103,348	114,336	113,656	81,873	98,215	94,193	102,967	64,028
Income (loss) from operations	13,514	22,783	30,282	2,966	16,971	14,585	29,800	(5,666)	69,545	55,690	52,191
Net income (loss)	$ 8,109	$ 13,434	$ 19,747	$ (493)	$ 4,506	$ 8,384	$ 21,714	$ (6,627)	$ 40,797	$ 27,977	$ 22,120
Net income (loss) per share -- Basic	$ 0.35	$ 0.59	$ 0.86	$ (0.02)	$ 0.12	$ 0.35	$ 0.94	$ (0.26)	$ 1.78	$ 1.15	$ 0.87
Net income (loss) per share -- Diluted	0.34	0.56	0.82	(0.02)	0.13	0.34	0.89	(0.26)	$ 1.70	$ 1.10	$ 0.83
ESOT valuation per share	$ 24.20	$ 22.60	$ 22.60	$ 21.10	$ 21.10	$ 19.70	$ 19.70	$ 19.10
Decrease in casualty insurance expense	$ 2,077				$ 7,324

Uncategorized Items - dt2019q41

Label	Element	Value
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (355,000)
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	162,000
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (355,000)