Davey Tree Expert 10-Q 3 Nov 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Oct. 02, 2021	Oct. 29, 2021
Entity Information [Line Items]
Entity registrant name	THE DAVEY TREE EXPERT COMPANY
Entity central index key	0000277638
Current fiscal year end date	--12-31
Entity filer category	Accelerated Filer
Document type	10-Q
Document fiscal year focus	2021
Document fiscal period focus	Q3
Amendment flag	false
Entity common stock, shares outstanding		44,645,640
Document Quarterly Report	true
Document Transition Report	false
Entity current reporting status	Yes
Entity shell company	false
Entity small business	false

Cover Page Document

Cover Page Document - shares	9 Months Ended
	Oct. 02, 2021	Oct. 29, 2021
Document Information [Line Items]
Document type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity file number	000-11917
Entity registrant name	THE DAVEY TREE EXPERT COMPANY
Entity current reporting status	Yes
Entity interactive data current	Yes
Entity common stock, shares outstanding		44,645,640
Document period end date	Oct. 2, 2021

Cover Page Entity address

Cover Page Entity address	9 Months Ended
	Oct. 02, 2021
Entity Addresses [Line Items]
Entity incorporation, state	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	OH
Entity address, postal zip code	44240
City area code	330
Local phone number	673-9511

Cover Page Entity type

Cover Page Entity type	9 Months Ended
	Oct. 02, 2021
Entity Information [Line Items]
Entity filer category	Accelerated Filer
Entity emerging growth company	false
Entity small business	false
Entity shell company	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 02, 2021	Dec. 31, 2020
Current assets:
Cash	$ 33,057	$ 16,201
Accounts receivable, net	283,702	252,921
Operating supplies	12,395	10,206
Other Assets, Current	47,418	25,734
Total current assets	376,572	305,062
Property and equipment	729,139	693,038
Less accumulated depreciation	499,564	488,321
Property and equipment, net	229,575	204,717
Right-of-use assets - operating leases	81,789	55,893
Other assets	20,880	29,756
Intangible assets, net	11,825	11,670
Goodwill	55,072	48,256
Total assets	775,713	655,354
Current liabilities:
Accounts payable	43,013	42,787
Accrued expenses	92,665	98,441
Current portion of long-term debt and finance lease liabilities	33,488	21,813
Other current liabilities	61,671	56,831
Total current liabilities	230,837	219,872
Long-term debt	111,777	77,068
Lease liabilities - finance leases	7,886	6,479
Lease liabilities - operating leases	54,249	36,612
Self-insurance accruals	88,051	71,573
Other noncurrent liabilities	11,456	10,689
Total liabilities	504,256	422,293
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP); 9,762 and 10,226 shares at redemption value as of October 2, 2021 and December 31, 2020*	160,097	153,387
Common shareholders' equity:
Common shares, $0.50 par value, per share; 96,000 shares authorized; 76,066 and 75,602 shares issued and outstanding before deducting treasury shares and which excludes 9,762 and 10,226 shares subject to redemption as of October 2, 2021 and December 31, 2020	38,033	37,801
Additional paid-in capital	125,178	110,069
Retained earnings	248,853	206,711
Accumulated other comprehensive loss	(4,330)	(4,547)
Shareholders' equity before treasury stock	407,734	350,034
Less: Cost of common shares held in treasury; 41,089 shares at October 2, 2021 and 40,187 shares at December 31, 2020	296,374	270,360
Total common shareholders' equity	111,360	79,674
Total liabilities and shareholders' equity	$ 775,713	$ 655,354
Common stock, par value per share	$ 0.50
Common stock, shares authorized	96,000,000
Common Stock, Shares, Issued	76,066,000	75,602,000
Common stock, shares, outstanding, before treasury shares	76,066,000	75,602,000
Temporary Equity, Shares Outstanding	9,762,000	10,226,000
Treasury Stock, Shares	41,089,000	40,187,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021USD ($)$ / sharesshares	Sep. 26, 2020USD ($)$ / sharesshares	Oct. 02, 2021USD ($)$ / sharesshares	Sep. 26, 2020USD ($)$ / sharesshares
Income Statement [Abstract]
Revenues	$ 370,244	$ 337,453	$ 1,024,541	$ 944,980
Costs and expenses:
Operating expense	232,599	208,638	650,909	598,225
Selling	67,353	60,203	178,876	162,287
General and administrative	20,739	19,891	69,712	60,477
Depreciation and amortization	14,127	13,825	41,287	42,553
Gain on sale of assets, net	(1,507)	(476)	(4,174)	(2,045)
Total costs and expenses	333,311	302,081	936,610	861,497
Income from operations	36,933	35,372	87,931	83,483
Other income (expense):
Interest expense	(1,449)	(1,579)	(4,093)	(5,477)
Interest income	39	1,688	161	1,885
Other, net	(2,298)	(1,499)	(5,548)	(4,550)
Income before income taxes	33,225	33,982	78,451	75,341
Income tax expense (benefit)	8,298	9,447	20,554	20,945
Net income	$ 24,927	$ 24,535	$ 57,897	$ 54,396
Net income per share:*
Earnings per share, basic | $ / shares	$ 0.56	$ 0.54	$ 1.28	$ 1.18
Earnings per share, diluted | $ / shares	$ 0.52	$ 0.51	$ 1.21	$ 1.13
Weighted-average shares outstanding:
Basic | shares	44,885	45,748	45,257	45,912
Diluted | shares	47,951	47,708	47,785	48,005
Stock split, conversion ratio			2

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 24,927	$ 24,535	$ 57,897	$ 54,396
Components of other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	788	(629)	(105)	610
Amortization of defined benefit pension items:
Net actuarial loss	27	16	77	49
Prior service cost	11	13	35	36
Defined benefit pension plan adjustments	38	29	112	85
Other comprehensive income (loss), net of tax	(750)	658	217	(525)
Comprehensive income	$ 24,177	$ 25,193	$ 58,114	$ 53,871

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Shareholders' Equity Statement $ in Thousands	USD ($)$ / shares	Common SharesUSD ($)	Additional paid-in capitalUSD ($)	Retained earningsUSD ($)	Accumulated other comprehensive income (loss), net of taxUSD ($)	Common shares held in treasuryUSD ($)
Stockholders' equity	$ (59,846)	$ (37,767)	$ (96,366)	$ (177,711)	$ 5,403	$ 246,595
Net income	54,396			54,396
Change in 401KSOP and ESOP related shares	(4,278)	(27)	(661)	(3,590)
Shares sold to employees	15,322		7,269			8,053
Options exercised	1,375		(489)			1,864
Stock-based compensation	$ 1,738		1,738
Dividends, per share | $ / shares	$ 0.038
Dividends	$ (1,708)			(1,708)
Currency translation adjustments	(610)				(610)
Defined benefit pension plans	85				85
Shares purchased	(27,489)					(27,489)
Stockholders' equity	(75,122)	(37,784)	(103,291)	(202,843)	6,586	262,210
Net income	24,535			24,535
Change in 401KSOP and ESOP related shares	(1,111)	(44)	(1,067)
Shares sold to employees	2,177		1,119			1,058
Options exercised	542		84			458
Stock-based compensation	$ 796		796
Dividends, per share | $ / shares	$ 0.013
Dividends	$ (569)			(569)
Currency translation adjustments	629				629
Defined benefit pension plans	29				29
Shares purchased	(3,473)					(3,473)
Stockholders' equity	(98,677)	(37,740)	(104,223)	(226,809)	5,928	(264,167)
Stockholders' equity	(79,674)	(37,801)	(110,069)	(206,711)	4,547	270,360
Net income	57,897			57,897
Change in 401KSOP and ESOP related shares	(6,717)	232	6,679	(13,628)
Shares sold to employees	13,743		7,098			6,645
Options exercised	3,213		(636)			3,849
Stock-based compensation	$ 1,968		1,968
Dividends, per share | $ / shares	$ 0.043
Dividends	$ (2,127)			(2,127)
Currency translation adjustments	105				105
Defined benefit pension plans	112				112
Shares purchased	$ (36,508)					(36,508)
Stock split, conversion ratio	2
Stockholders' equity	$ (92,745)	(38,049)	(123,822)	(224,707)	3,580	290,253
Net income	24,927
Change in 401KSOP and ESOP related shares	(545)	(16)	(529)
Shares sold to employees	2,948		1,655			1,293
Options exercised	1,600		(228)			1,828
Stock-based compensation	$ 458		458
Dividends, per share | $ / shares	$ 0.015
Dividends	$ (781)			(781)
Currency translation adjustments	(788)				(788)
Defined benefit pension plans	38				38
Shares purchased	(9,242)					(9,242)
Stockholders' equity	$ (111,360)	$ (38,033)	$ (125,178)	$ (248,853)	$ 4,330	$ (296,374)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020
Operating activities
Net income	$ 57,897	$ 54,396
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	41,287	42,553
Other	(1,242)	35
Changes in operating assets and liabilities, net of assets acquired:
Accounts receivable	(30,268)	(34,801)
Accounts payable and accrued expenses	(9,471)	28,389
Self-insurance accruals	13,041	14,686
Prepaid expenses	(13,442)	(7,506)
Other, net	(401)	1,676
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities, Total	(496)	45,032
Net cash provided by operating activities	57,401	99,428
Capital expenditures:
Equipment	(47,907)	(38,071)
Land and buildings	8,728	2,408
Purchases of businesses, net of cash acquired and debt incurred	(10,227)	(3,826)
Other	7,085	2,691
Net cash used in investing activities	(59,777)	(41,614)
Financing activities
Revolving credit facility borrowings	279,163	522,500
Revolving credit facility payments	(245,685)	(554,500)
Purchase of common shares for treasury	(36,508)	(27,489)
Sale of common shares from treasury	16,956	16,698
Dividends paid	(2,127)	(1,708)
Proceeds from notes payable	217,867	152,128
Payments of notes payable	(207,786)	(149,843)
Finance Lease, Principal Payments	2,688	1,525
Net cash provided by (used in) financing activities	19,192	(43,739)
Effect of exchange rate changes on cash	40	(17)
Increase in cash	16,856	14,058
Cash, beginning of period	16,201	11,000
Cash, end of period	33,057	25,058
Supplemental cash flow information follows:
Interest paid	4,715	6,408
Income taxes paid	$ 21,204	$ 17,055

Basis of Financial Statement Pr

Basis of Financial Statement Preparation	9 Months Ended
	Oct. 02, 2021
Accounting Policies [Abstract]
Basis of financial statement preparation [Text Block]	Basis of Financial Statement Preparation The condensed consolidated financial statements present the financial position, results of operations and cash flows of The Davey Tree Expert Company and its subsidiaries. When we refer to “we,” “us,” “our,” the "Company," “Davey,” or “Davey Tree”, we mean The Davey Tree Expert Company and its subsidiaries, unless otherwise expressly stated or the context indicates otherwise. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The condensed consolidated financial statements include all adjustments which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal, recurring nature. All intercompany accounts and transactions have been eliminated in consolidation and certain amounts in the three and nine months ended September 26, 2020 have been recast to reflect the retrospective application of the change in accounting principle discussed in the Change in Accounting Method section of this note. Certain information and disclosures required by U.S. GAAP for complete financial statements have been omitted in accordance with the rules and regulations of the SEC. We suggest that these condensed consolidated financial statements be read in conjunction with the financial statements included in our annual report on Form 10-K for the year ended December 31, 2020 (the “2020 Annual Report”). Per Common Share Information-- All common share and per share data have been retroactively adjusted to recognize a two-for-one stock split of our common shares effective October 1, 2021. On September 20, 2021, in connection with the stock split, the Company filed a Certificate of Amendment to its 2017 Amended Articles of Incorporation with the Secretary of State of the State of Ohio, which became effective upon filing and (1) proportionately increased the authorized number of common shares from 48,000,000 to 96,000,000 and (2) proportionately decreased the par value of the issued and unissued common shares from $1.00 per share to $.50 per share. Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect reported amounts. Our condensed consolidated financial statements include amounts that are based on management’s best estimates and judgments. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, income taxes, stock valuation and revenue recognition. Actual results could differ from those estimates. While the coronavirus ("COVID-19") pandemic did not have a material adverse effect on our reported results for the first nine months of our 2021 fiscal year, the overall extent and duration of the impact of COVID-19 on businesses and economic activity generally remains unclear. The extent to which our operations may be impacted by COVID-19 will depend largely on future developments, which are highly uncertain due to its continual evolution and cannot be accurately predicted, including new information which may emerge concerning the severity of the outbreak and actions by government authorities to contain the pandemic or treat its impact, including reimposing previously-lifted measures and implementing vaccine mandates, which could impact our labor supply and future results of operations, as well as the possibility additional measures will be put in place, especially as sporadic outbreaks of COVID-19 continue to occur, and the success of vaccine rollouts and the effectiveness of such vaccines, among other things. 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. The Company’s fiscal quarter that ended October 2, 2021 is referred to as the third quarter of 2021, and the fiscal quarter ended September 26, 2020 is referred to as the third quarter of 2020. Change in Accounting Method-- During the year ended December 31, 2020, we changed our method of accounting for our workers' compensation accruals from measuring the liabilities on a discounted basis to an undiscounted basis. We believe that measuring the workers' compensation accruals on an undiscounted basis is preferable because it simplifies the accounting for the liabilities, provides consistency with our other lines of coverage (vehicle liability and general liability) and results in financial statement presentation consistent with our industry peers. As a result of this change in method of accounting, our financial statements and corresponding footnotes for the three and nine months ended September 26, 2020 have been recast to reflect the retrospective application of the change in accounting principle. We recorded the cumulative effect for the change in accounting principle as a decrease of $1,693 to retained earnings as of January 1, 2018. This change decreased our retained earnings by $2,059 at December 31, 2019. The following tables present the effects of the change in accounting principle to our financial statements included herein: Three Months Ended September 26, 2020 Nine Months Ended September 26, 2020 Statement of Operations Prior to Effect of Recast Prior to Effect of Recast Operating expense $ 208,510 $ 128 $ 208,638 $ 597,963 $ 262 $ 598,225 Total costs and expenses 301,953 128 302,081 861,235 262 861,497 Income from operations 35,500 (128) 35,372 83,745 (262) 83,483 Income before income taxes 34,110 (128) 33,982 75,603 (262) 75,341 Income tax expense (benefit) 9,483 (36) 9,447 21,018 (73) 20,945 Net income 24,627 (92) 24,535 54,585 (189) 54,396 Net income per share: Basic $ .54 $ — $ .54 $ 1.19 $ (.01) $ 1.18 Diluted $ .52 $ (.01) $ .51 $ 1.14 $ (.01) $ 1.13 Nine Months Ended September 26, 2020 Cash Flow Prior to Effect of Recast Net income $ 54,585 $ (189) $ 54,396 Adjustments to reconcile net income to net cash provided by operating activities--other 108 (73) 35 Self-insurance accruals 14,424 262 14,686 Net cash provided by operating activities 99,428 — 99,428 Recent Accounting Guidance Accounting Standards Adopted in 2021 Accounting Standards Update 2019-12, Income Taxes (Topic 740)– Simplifying the Accounting for Income Taxes --In December 2019, the FASB issued Accounting Standards Update ("ASU") No. 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12)", which simplifies the accounting for income taxes by removing certain exceptions to the general principles in ASC 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020, including applicable interim periods. The Company adopted ASU 2019-12 beginning January 1, 2021. The adoption of ASU 2019-12 did not have a material effect on the Company's financial statements. Accounting Standard Not Yet Adopted Accounting Standards Update 2020-04, Reference Rate Reform (Topic 848) --In March 2020, the FASB issued ASU 2020-04, "Reference Rate Reform (Topic 848)—Facilitation of the Effects of Reference Rate Reform on Financial Reporting". The guidance of this ASU is designed to provide relief from the accounting analysis and impacts that may otherwise be required for modifications to agreements (e.g., loans, debt securities, derivatives, borrowings) necessitated by reference rate reform. It also provides optional expedients to enable companies to continue to apply hedge accounting to certain hedging relationships impacted by reference rate reform. Application of the guidance is optional, is only available in certain situations, and is only available for companies to apply until December 31, 2022. The Company is currently reviewing its agreements impacted by the reference rate reform and does not expect this ASU to have a material impact to the Company’s financial statements.

Seasonality of Business

Seasonality of Business	9 Months Ended
	Oct. 02, 2021
Quarterly Financial Information Disclosure [Abstract]
Seasonality of business	Seasonality of BusinessDue to the seasonality of our business, our operating results for the three and nine months ended October 2, 2021 are not indicative of results that may be expected for any other interim period or for the year ending December 31, 2021. Our business seasonality traditionally results in higher revenues during the second and third quarters as compared with the first and fourth quarters of the year, while the methods of accounting for fixed costs, such as depreciation expense, amortization, rent and interest expense, are not significantly impacted by business seasonality.

Accounts Receivable, Net and Su

Accounts Receivable, Net and Supplemental Balance-Sheet Information	9 Months Ended
	Oct. 02, 2021
Accounts Receivable, Net and Supplemental Balance-Sheet Information [Abstract] [Abstract]
Accounts receivable net and supplemental balance-sheet information [Text Block]	Accounts Receivable, Net and Supplemental Balance-Sheet Information Accounts receivable, net, consisted of the following: Accounts receivable, net October 2, December 31, Accounts receivable $ 200,895 $ 214,887 Unbilled receivables (1) 85,064 42,251 285,959 257,138 Less allowances for credit losses 2,257 4,217 Accounts receivable, net $ 283,702 $ 252,921 (1) Unbilled receivables consist of work-in-process in accordance with the terms of contracts, primarily with utility services customers. The following items comprised the amounts included in the balance sheets: Other current assets October 2, December 31, Refundable income taxes $ 2,215 $ — Prepaid expenses 38,543 24,956 Other 6,660 778 Total $ 47,418 $ 25,734 Property and equipment, net October 2, December 31, Land and land improvements $ 19,924 $ 19,731 Buildings and leasehold improvements 55,559 49,460 Equipment 653,656 623,847 729,139 693,038 Less accumulated depreciation 499,564 488,321 Total $ 229,575 $ 204,717 Other assets, noncurrent October 2, December 31, Assets invested for self-insurance $ 11,859 $ 19,359 Investment--cost-method affiliate 1,258 1,258 Deferred income taxes 3,194 4,167 Other 4,569 4,972 Total $ 20,880 $ 29,756 Accrued expenses October 2, December 31, Employee compensation $ 33,163 $ 36,108 Accrued compensated absences 12,399 14,534 Self-insured medical claims 1,221 2,065 Income tax payable 8,978 6,926 Customer advances, deposits 3,519 2,067 Taxes, other than income 28,681 30,354 Other 4,704 6,387 Total $ 92,665 $ 98,441 Other current liabilities October 2, December 31, Notes payable $ 149 $ — Current portion of: Lease liability-operating leases 27,253 19,124 Self-insurance accruals 34,269 37,707 Total $ 61,671 $ 56,831 Other noncurrent liabilities October 2, December 31, Non-qualified retirement plans $ 8,516 $ 7,365 Other 2,940 3,324 Total $ 11,456 $ 10,689

Business Combinations (Notes)

Business Combinations (Notes)	9 Months Ended
	Oct. 02, 2021
Business Combinations [Abstract]
Business Combinations	Business CombinationsOur investments in businesses during the first nine months of 2021 were $16,376, including liabilities assumed of $3,662 and debt issued, in the form of notes payable to the sellers, of $2,487, and have been included in our Residential and Commercial and Utility segments. Measurement-period adjustments are not complete. The measurement period for purchase price allocations ends as soon as information of the facts and circumstances becomes available, but does not exceed one year from the acquisition date. During the year ended December 31, 2020, our investment in businesses was $11,150, including liabilities assumed of $613 and debt issued, in the form of notes payable to the sellers, of $2,472. The following table summarizes the preliminary purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed: Nine Months Ended October 2, 2021 Year Ended December 31, 2020 Detail of acquisitions: Assets acquired: Cash $ 199 $ — Receivables 511 10 Operating supplies 976 22 Prepaid expense 121 6 Equipment 3,750 1,932 Deposits and other 1,574 — Intangible assets 2,434 3,545 Goodwill 6,811 5,635 Liabilities assumed (3,662) (613) Debt issued for purchases of businesses (2,487) (2,472) Cash paid $ 10,227 $ 8,065 The results of operations of acquired businesses have been included in the condensed consolidated statements of operations beginning as of the effective dates of acquisition. The effect of these acquisitions on our consolidated revenues and results of operations for the period ended October 2, 2021 was not significant. Pro forma net sales and results of operations for the acquisitions, had they occurred at the beginning of the nine months ended October 2, 2021, are not material and, accordingly, are not provided. The acquired intangible assets consist of tradenames, non-competition agreements and customer relationships. The tradenames and customer relationships were assigned an average useful life of seven years and the non-competition agreements were assigned an average useful life of five years.

Identified Intangible Assets an

Identified Intangible Assets and Goodwill, Net	9 Months Ended
	Oct. 02, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Identified intangible assets and goodwill, net [Text Block]	Identified Intangible Assets and Goodwill, Net The carrying amounts of the identified intangible assets and goodwill acquired in connection with our acquisitions were as follows: October 2, 2021 December 31, 2020 Carrying Accumulated Carrying Accumulated Amortized intangible assets: Customer lists/relationships $ 31,847 $ 23,576 $ 30,402 $ 22,040 Employment-related 9,822 8,161 9,320 7,755 Tradenames 8,426 6,533 7,938 6,195 Amortized intangible assets 50,095 $ 38,270 47,660 $ 35,990 Less accumulated amortization 38,270 35,990 Identified intangible assets, net $ 11,825 $ 11,670 Goodwill $ 55,072 $ 48,256 The changes in the carrying amounts of goodwill, by segment, for the nine months ended October 2, 2021 and the year ended December 31, 2020 were as follows: Balance at January 1, 2021 Acquisitions Translation Balance at October 2, 2021 Utility $ 4,911 $ — $ — $ 4,911 Residential and Commercial 43,345 6,811 5 50,161 Total $ 48,256 $ 6,811 $ 5 $ 55,072 Balance at January 1, 2020 Acquisitions Translation Balance at December 31, 2020 Utility $ 4,911 $ — $ — $ 4,911 Residential and Commercial 37,374 5,635 336 43,345 Total $ 42,285 $ 5,635 $ 336 $ 48,256 Estimated future aggregate amortization expense of intangible assets -- The estimated future aggregate amortization expense of intangible assets, as of October 2, 2021, was as follows: Estimated Future Remaining three months of 2021 $ 743 2022 2,884 2023 2,714 2024 2,234 2025 1,634 2026 1,060 Thereafter 556 $ 11,825

Long-Term Debt and Commitments

Long-Term Debt and Commitments Related to Letters of Credit	9 Months Ended
	Oct. 02, 2021
Debt Disclosure [Abstract]
Long-term debt and commitments related to letters of credit [Text Block]	Long-Term Debt and Commitments Related to Letters of Credit Our long-term debt consisted of the following: October 2, December 31, Revolving credit facility: Swing-line borrowings $ 14,191 $ — LIBOR borrowings 20,000 — 34,191 — Senior unsecured notes: 3.99% Senior unsecured notes 50,000 50,000 4.00% Senior unsecured notes 25,000 25,000 75,000 75,000 Term loans 34,524 21,864 143,715 96,864 Less debt issuance costs 713 256 Less current portion 31,225 19,540 $ 111,777 $ 77,068 Revolving Credit Facility --In August 2021, the Company amended its revolving credit facility with its existing bank group. The amended and restated credit agreement, which expires in August 2026, permits borrowings, as defined, of up to $325,000, including a letter of credit sublimit of $150,000 and a swing-line commitment of $30,000. Under certain circumstances, the amount available under the revolving credit facility may be increased to $425,000. The revolving credit facility contains certain affirmative and negative covenants customary for this type of facility and includes financial covenant ratios with respect to a maximum leverage ratio (not to exceed 3.00 to 1.00 with exceptions in case of material acquisitions) and a minimum interest coverage ratio (not less than 3.00 to 1.00), in each case subject to certain further restrictions as described in the credit agreement. As of October 2, 2021, we had unused commitments under the facility approximating $287,931, with $37,069 committed, consisting of borrowings of $34,191 and issued letters of credit of $2,878. Borrowings outstanding bear interest, at Davey Tree’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 based on the Company's leverage ratio at the time of borrowing. The base rate is the greater of (i) the agent bank’s prime rate, (ii) LIBOR plus 1.50%, or (iii) the federal funds rate plus .50%. A commitment fee ranging from .10% to .225% is also required based on the average daily unborrowed commitment. 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, which was amended in September 2021. Among other things, the amendment increased the total facility limit to $150,000 and extended the issuance period for subsequent series of promissory notes to be issued and sold pursuant to the Note Purchase and Shelf Agreement to September 2024. The amendment also amended certain provisions and covenants to generally conform them to the corresponding provisions and covenants in the amended and restated revolving credit agreement. In addition, the amendment and restatement of the revolving credit agreement in August 2021 provided that the Company is permitted to incur indebtedness arising under the Note Purchase and Shelf Agreement in an aggregate principal amount not to exceed $150,000. As the Company has previously issued notes in an aggregate amount of $75,000 under the Note Purchase and Shelf Agreement, it now has capacity to issue subsequent series of promissory notes pursuant to the Note Purchase and Shelf Agreement (the "Shelf Notes") in an aggregate amount of up to $75,000. 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 commence on September 21, 2024 (the sixth 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. 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 4.00% Senior Notes are due September 21, 2028. 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. Term loans --Periodically, the Company will enter into term loans for the procurement of insurance or to finance acquisitions. Aggregate Maturities of Long-Term Debt --Aggregate maturities of long-term debt based on the principal amounts outstanding at October 2, 2021 were as follows: 2021--$9,583; 2022--$22,573; 2023--$1,472; 2024--$15,896; 2025--$15,000; 2026--$49,191; and thereafter $30,000. Accounts Receivable Securitization Facility --In May 2021, 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 June 30, 2022. In addition to extending the termination date, the amendment included a change to the letter of credit ("LC") issuance fee payable under the terms of the agreement, as described below. The AR Securitization program has a limit of $100,000, of which $83,355 was issued for LCs as of both October 2, 2021 and December 31, 2020. 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 October 2, 2021--to the bank in exchange for the bank issuing LCs. Fees payable to the bank include: (a) an LC issuance fee, payable on each settlement date, in the amount of .90% per annum (1.00% prior to the May 2021 amendment) 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 October 2, 2021, total commitments related to issued LCs were $88,363, of which $2,878 were issued under the revolving credit facility, $83,355 were issued under the AR Securitization program, and $2,131 were issued under short-term lines of credit. As of December 31, 2020, total commitments related to issued LCs were $88,242, of which $2,877 were issued under the revolving credit facility, $83,355 were issued under the AR Securitization program, and $2,010 were issued under short-term lines of credit. As of October 2, 2021, we were in compliance with all debt covenants.

Leases (Notes)

Leases (Notes)	9 Months Ended
	Oct. 02, 2021
Leases [Abstract]
Leases	Leases We lease certain office and parking facilities, warehouse space, equipment, vehicles and information technology equipment under operating and finance leases. Lease expense for these leases is recognized within the Condensed 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 Condensed Consolidated Balance Sheet related to leases: Condensed Consolidated Balance Sheet October 2, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 81,789 $ 55,893 Finance lease assets Property and equipment, net 10,782 8,788 Total lease assets $ 92,571 $ 64,681 Liabilities Current operating lease liabilities Other current liabilities $ 27,253 $ 19,124 Non-current operating lease liabilities Lease liabilities - operating leases 54,249 36,612 Total operating lease liabilities 81,502 55,736 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 2,263 2,273 Non-current finance lease liabilities Lease liabilities - finance leases 7,886 6,479 Total finance lease liabilities 10,149 8,752 Total lease liabilities $ 91,651 $ 64,488 The components of lease cost recognized within our Condensed Consolidated Statements of Operations were as follows: Three Months Ended Nine Months Ended Condensed Consolidated Statements October 2, September 26, October 2, September 26, Operating lease cost Operating expense $ 4,965 $ 2,877 $ 13,065 $ 7,776 Operating lease cost Selling expense 2,631 2,322 7,718 7,127 Operating lease cost General and administrative expense 290 389 867 844 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 752 570 1,985 1,404 Interest expense on lease liabilities Interest expense 52 45 134 103 Other lease cost (1) Operating expense 999 1,216 2,839 3,895 Other lease cost (1) Selling expense 360 284 1,013 953 Other lease cost (1) General and administrative expense 8 13 28 31 Total lease cost $ 10,057 $ 7,716 $ 27,649 $ 22,133 (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 weighted average remaining lease terms as of October 2, 2021 was 3.9 years for operating leases and 5.2 years for finance leases. 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 weighted average discount rates used to measure our lease liabilities as of October 2, 2021 was 2.40% for operating leases and 2.04% for finance leases. Supplemental Cash Flow Information Related to Leases Nine Months Ended October 2, September 26, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (21,822) $ (15,222) Operating cash flows from finance leases (134) (103) Financing cash flows from finance leases (2,688) (1,525) Right-of-use assets obtained in exchange for lease obligations: Operating leases 47,069 28,246 Finance leases 4,174 7,339 Maturity Analysis of Lease Liabilities As of October 2, 2021 Operating Finance Remaining three months of 2021 $ 7,706 $ 554 2022 27,259 2,361 2023 20,061 2,151 2024 13,395 2,029 2025 9,607 1,510 Thereafter 7,313 2,069 Total lease payments 85,341 10,674 Less interest 3,839 525 Total $ 81,502 $ 10,149
Leases	Leases We lease certain office and parking facilities, warehouse space, equipment, vehicles and information technology equipment under operating and finance leases. Lease expense for these leases is recognized within the Condensed 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 Condensed Consolidated Balance Sheet related to leases: Condensed Consolidated Balance Sheet October 2, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 81,789 $ 55,893 Finance lease assets Property and equipment, net 10,782 8,788 Total lease assets $ 92,571 $ 64,681 Liabilities Current operating lease liabilities Other current liabilities $ 27,253 $ 19,124 Non-current operating lease liabilities Lease liabilities - operating leases 54,249 36,612 Total operating lease liabilities 81,502 55,736 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 2,263 2,273 Non-current finance lease liabilities Lease liabilities - finance leases 7,886 6,479 Total finance lease liabilities 10,149 8,752 Total lease liabilities $ 91,651 $ 64,488 The components of lease cost recognized within our Condensed Consolidated Statements of Operations were as follows: Three Months Ended Nine Months Ended Condensed Consolidated Statements October 2, September 26, October 2, September 26, Operating lease cost Operating expense $ 4,965 $ 2,877 $ 13,065 $ 7,776 Operating lease cost Selling expense 2,631 2,322 7,718 7,127 Operating lease cost General and administrative expense 290 389 867 844 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 752 570 1,985 1,404 Interest expense on lease liabilities Interest expense 52 45 134 103 Other lease cost (1) Operating expense 999 1,216 2,839 3,895 Other lease cost (1) Selling expense 360 284 1,013 953 Other lease cost (1) General and administrative expense 8 13 28 31 Total lease cost $ 10,057 $ 7,716 $ 27,649 $ 22,133 (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 weighted average remaining lease terms as of October 2, 2021 was 3.9 years for operating leases and 5.2 years for finance leases. 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 weighted average discount rates used to measure our lease liabilities as of October 2, 2021 was 2.40% for operating leases and 2.04% for finance leases. Supplemental Cash Flow Information Related to Leases Nine Months Ended October 2, September 26, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (21,822) $ (15,222) Operating cash flows from finance leases (134) (103) Financing cash flows from finance leases (2,688) (1,525) Right-of-use assets obtained in exchange for lease obligations: Operating leases 47,069 28,246 Finance leases 4,174 7,339 Maturity Analysis of Lease Liabilities As of October 2, 2021 Operating Finance Remaining three months of 2021 $ 7,706 $ 554 2022 27,259 2,361 2023 20,061 2,151 2024 13,395 2,029 2025 9,607 1,510 Thereafter 7,313 2,069 Total lease payments 85,341 10,674 Less interest 3,839 525 Total $ 81,502 $ 10,149

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Oct. 02, 2021
Share-based Payment Arrangement [Abstract]
Stock-based compensation[Text Block]	Stock-Based Compensation Our shareholders approved the 2014 Omnibus Stock Plan (the “2014 Stock Plan”) at our annual meeting of shareholders on May 20, 2014. The 2014 Stock Plan replaced the expired 2004 Omnibus Stock Plan (the “2004 plan”) previously approved by the shareholders in 2004. The 2014 Stock Plan is administered by the Compensation Committee of the Board of Directors and has a term of ten years. All directors of the Company and employees of the Company and its subsidiaries are eligible to participate in the 2014 Stock Plan. The 2014 Stock Plan (similar to the 2004 plan) continues the maintenance of the Employee Stock Purchase Plan, as well as provisions for the grant of stock options and other stock-based incentives. The 2014 Stock Plan provides for the grant of five percent of the number of the Company’s common shares outstanding as of the first day of each fiscal year plus the number of common shares that were available for grant of awards, but not granted, in prior years. In no event, however, may the number of common shares available for the grant of awards in any fiscal year exceed ten percent of the common shares outstanding as of the first day of that fiscal year. Common shares subject to an 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 ("SSARs") and restricted stock units ("RSUs") -- was included in the results of operations as follows: Three Months Ended Nine Months Ended October 2, September 26, October 2, September 26, Compensation expense, all share-based payment plans $ 1,167 $ 858 $ 3,432 $ 2,567 Stock-based compensation consisted of the following: Employee Stock Purchase Plan --Under the Employee Stock Purchase Plan, all full-time employees with one year of service are eligible to purchase, through payroll deduction, common shares. Employee purchases under the Employee Stock Purchase Plan are at 85% of the fair market value of the common shares--a 15% discount. We recognize compensation costs as payroll deductions are made. The 15% discount of total shares purchased under the plan resulted in compensation cost of $1,187 being recognized for the nine months ended October 2, 2021 and $1,067 for the nine months ended September 26, 2020. Stock Option Plans --The stock options outstanding were awarded under a graded vesting schedule, measured at fair value, and have a term of ten years. Compensation costs for stock options are recognized over the requisite service period on the straight-line recognition method. Compensation cost recognized for stock options was $343 for the nine months ended October 2, 2021 and $398 for the nine months ended September 26, 2020. Beginning in 2021, management and the Compensation Committee replaced the issuance of stock options with performance-based restricted stock units ("PRSUs") for certain employees. 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 market 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 with PRSUs for certain management employees. The following table summarizes our SSARs as of October 2, 2021. Stock-Settled Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2021 210,472 $ 1.87 Granted — — Forfeited — — Vested (85,938) 1.86 Unvested, October 2, 2021 124,534 $ 1.88 0.8 years $ 121 $ 2,042 Compensation costs for SSARs are determined using a fair-value method and 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 grant date price of a SSAR. Compensation expense for SSARs was $120 for the nine months ended October 2, 2021 and $214 for the nine months ended September 26, 2020. Restricted Stock Units --During the nine months ended October 2, 2021, the Compensation Committee awarded 330,714 PRSUs to certain management employees and 19,200 RSUs to nonemployee directors. The Compensation Committee made similar awards in prior periods. The awards vest over specified periods. The following table summarizes PRSUs and RSUs as of October 2, 2021. Restricted Stock Units Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2021 510,614 $ 10.05 Granted 349,914 14.82 Forfeited — — Vested (120,368) 8.86 Unvested, October 2, 2021 740,160 $ 12.49 2.4 years $ 6,182 $ 12,139 Employee PRSUs 673,268 $ 12.52 2.5 years $ 5,719 $ 11,042 Nonemployee Director RSUs 66,892 $ 12.20 1.6 years $ 463 $ 1,097 Compensation cost for PRSUs and RSUs is determined using a fair-value method and amortized on the straight-line recognition method over the requisite service period. “Intrinsic value” is defined as the amount by which the fair market value of a common share exceeds the grant date price of a PRSU or an RSU. Compensation expense on PRSUs and RSUs totaled $1,782 for the nine months ended October 2, 2021 and $888 for the nine months ended September 26, 2020. We estimated the fair value of each stock-based award on the date of grant using a binomial option-pricing model. The binomial model considers a range of assumptions related to volatility, risk-free interest rate and employee exercise behavior. Expected volatilities utilized in the binomial model are based on historical volatility of our stock prices and other factors. Similarly, the dividend yield is based on historical experience and expected future changes. The binomial model also incorporates exercise and forfeiture assumptions based on an analysis of historical data. The expected life of the stock-based awards is derived from the output of the binomial model and represents the period of time that awards granted are expected to be outstanding. The fair values of stock-based awards granted were estimated at the dates of grant with the following weighted-average assumptions. Nine Months Ended October 2, September 26, Volatility rate 9.9 % 9.7 % Risk-free interest rate .3 % .7 % Expected dividend yield .4 % .4 % Expected life of awards (years) 3.0 8.1 General Stock Option Information --The following table summarizes activity under the stock option plans for the nine months ended October 2, 2021. Stock Options Number Weighted- Weighted- Aggregate Outstanding, January 1, 2021 2,817,318 $ 8.34 Granted — — Exercised (307,180) 7.11 Forfeited (37,090) 7.98 Outstanding, October 2, 2021 2,473,048 $ 8.49 5.0 years $ 19,562 Exercisable, October 2, 2021 1,882,383 $ 7.71 4.1 years $ 16,353 As of October 2, 2021, there was approximately $904 of unrecognized compensation cost related to stock options outstanding. The cost is expected to be recognized over a weighted-average period of 3.7 years. “Intrinsic value” is defined as the amount by which the market price of a common share exceeds the exercise price of an option. Common shares are issued from treasury upon the exercise of stock options and SSARs, the vesting of RSUs and PRSUs or purchases under the Employee Stock Purchase Plan.

Income Taxes

Income Taxes	9 Months Ended
	Oct. 02, 2021
Income Tax Disclosure [Abstract]
Income taxes [Text Block]	Income Taxes Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate and, if our estimated annual tax rate changes, we make a cumulative adjustment. The estimated annual effective tax rate for the nine months ended October 2, 2021 was 26.1%. Our actual effective tax rate was 25.0% and 27.8% for the three months ended October 2, 2021 and September 26, 2020, respectively. Our actual effective tax rate was 26.2% and 27.8% for the nine months ended October 2, 2021 and September 26, 2020, respectively. The change in the effective tax rate from statutory tax rates was primarily due to the impact of state and local taxes, which was partially offset by favorable discrete items. As of October 2, 2021, we had unrecognized tax benefits of $754, of which $307 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $46. At December 31, 2020, we had unrecognized tax benefits of $1,183, of which $735 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $72. Unrecognized tax benefits are the differences between a tax position taken, or expected to be taken, in a tax return, and the benefit recognized for financial reporting purposes. 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 October 2, 2021, we believe it is reasonably possible that the total amount of unrecognized tax benefits will not significantly increase or decrease.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Oct. 02, 2021
Equity [Abstract]
Accumulated other comprehensive income (loss) [Text Block]	Accumulated Other Comprehensive Income (Loss) Comprehensive income (or loss) is comprised of net income (or net loss) and other components, including foreign currency translation adjustments and defined benefit pension plan adjustments. The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity for the three and nine months ended October 2, 2021 and September 26, 2020: Three Months Ended October 2, 2021 Foreign Defined Accumulated Balance at July 3, 2021 $ (2,845) $ (735) $ (3,580) Other comprehensive income (loss) before reclassifications Unrealized gains (losses) $ (788) $ — $ (788) Amounts reclassified from accumulated other comprehensive income (loss) — 51 51 Tax effect — (13) (13) Net of tax amount (788) 38 (750) Balance at October 2, 2021 $ (3,633) $ (697) $ (4,330) Three Months Ended September 26, 2020 Foreign Defined Accumulated Balance at June 27, 2020 $ (5,872) $ (714) $ (6,586) Other comprehensive income (loss) before reclassifications Unrealized gains (losses) $ 629 $ — $ 629 Amounts reclassified from accumulated other comprehensive income (loss) — 38 38 Tax effect — (9) (9) Net of tax amount 629 29 658 Balance at September 26, 2020 $ (5,243) $ (685) $ (5,928) Nine Months Ended October 2, 2021 Foreign Defined Accumulated Balance at January 1, 2021 $ (3,738) $ (809) $ (4,547) Other comprehensive income (loss) before reclassifications Unrealized gains (losses) $ 105 $ — $ 105 Amounts reclassified from accumulated other comprehensive income (loss) — 151 151 Tax effect — (39) (39) Net of tax amount 105 112 217 Balance at October 2, 2021 $ (3,633) $ (697) $ (4,330) Nine Months Ended September 26, 2020 Foreign Defined Accumulated Balance at January 1, 2020 $ (4,633) $ (770) $ (5,403) Other comprehensive income (loss) before reclassifications Unrealized gains (losses) $ (610) $ — $ (610) Amounts reclassified from accumulated other comprehensive income (loss) — 114 114 Tax effect — (29) (29) Net of tax amount (610) 85 (525) Balance at September 26, 2020 $ (5,243) $ (685) $ (5,928) The change in defined benefit pension plans of $51 and $151 for the three and nine months ended October 2, 2021, respectively and $38 and $114 for the three and nine months ended September 26, 2020, respectively, was included in net periodic pension expense classified in the condensed consolidated statement of operations as other income (expense).

Per Share Amounts and Common Sh

Per Share Amounts and Common Shares Outstanding	9 Months Ended
	Oct. 02, 2021
Equity [Abstract]
Per share amounts and common and redeemable shares outstanding [Text Block]	Per Share Amounts and Common and Redeemable Shares Outstanding We calculate our basic earnings per share by dividing net income or net loss by the weighted average number of common shares outstanding during the period. Diluted earnings per share are calculated in a similar manner, but include the effect of dilutive securities. To the extent these securities are antidilutive, they are excluded from the calculation of earnings per share. The per share amounts were computed as follows (Adjusted for the two-for-one stock split of our common shares effective October 1, 2021): Three Months Ended Nine Months Ended October 2, September 26, October 2, September 26, Income available to common shareholders: Net income $ 24,927 $ 24,535 $ 57,897 $ 54,396 Weighted-average shares (in thousands): Basic: Basic weighted-average shares 44,885 45,748 45,257 45,912 Diluted: Basic from above 44,885 45,748 45,257 45,912 Incremental shares from assumed: Exercise of stock options and awards 3,066 1,960 2,528 2,093 Diluted weighted-average shares 47,951 47,708 47,785 48,005 Net income per share: Basic $ .56 $ .54 $ 1.28 $ 1.18 Diluted $ .52 $ .51 $ 1.21 $ 1.13 Common and Redeemable Shares Outstanding -- A summary of the activity of the common and redeemable shares outstanding for the nine months ended October 2, 2021 was as follows: Common Redeemable Total Shares outstanding at January 1, 2021 35,414,536 10,225,768 45,640,304 Shares purchased (1,434,170) (949,838) (2,384,008) Shares sold 470,490 486,112 956,602 Options and awards exercised 526,492 — 526,492 Shares outstanding at October 2, 2021 34,977,348 9,762,042 44,739,390 On October 2, 2021, we had 44,739,390 common and redeemable shares outstanding and employee options exercisable to purchase 1,882,383 common shares. Common Stock Split-- On September 17, 2021, our board of directors approved and declared a two-for-one stock split in the form of a stock dividend, pursuant to which each of our shareholders of record at the close of business on October 1, 2021 received one additional common share for each then-held common share, which was paid on October 15, 2021. On September 20, 2021, in connection with the stock split, the Company filed a Certificate of Amendment to its 2017 Amended Articles of Incorporation with the Secretary of State of the State of Ohio, which became effective upon filing and (1) proportionately increased the authorized number of common shares from 48,000,000 to 96,000,000 and (2) proportionately decreased the par value of our common shares from $1.00 per share to $.50 per share.

Operations by Business Segment

Operations by Business Segment	9 Months Ended
	Oct. 02, 2021
Segment Reporting [Abstract]
Operations by business segment [Text Block]	Operations by Business Segment We provide a wide range of arboricultural, horticultural, environmental and consulting services to residential, utility, commercial and government entities throughout the United States and Canada. We have two reportable operating segments organized by type or class of customer: Residential and Commercial, and Utility. Residential and Commercial --Residential and Commercial provides services to our residential and commercial customers including: the treatment, preservation, maintenance, removal and planting of trees, shrubs and other plant life; the practice of landscaping, grounds maintenance, tree surgery, tree feeding and tree spraying; the application of fertilizer, herbicides and insecticides; and natural resource management and consulting, forestry research and development, and environmental planning. Utility --Utility is principally engaged in providing services to our utility customers--investor-owned, municipal utilities, and rural electric cooperatives--including: the practice of line-clearing and vegetation management around power lines and rights-of-way and chemical brush control, natural resource management and consulting, forestry research and development, and environmental planning. All other operating activities, including research, technical support and laboratory diagnostic facilities, are included in “All Other.” Measurement of Segment Profit and Loss and Segment Assets -- We evaluate performance and allocate resources based primarily on operating income and also actively manage business unit operating assets. Segment information, including reconciling adjustments, is presented consistent with the basis described in our 2020 Annual Report. Segment information reconciled to the condensed consolidated financial statements was as follows: Utility Residential All Reconciling Consolidated Three Months Ended October 2, 2021 Revenues $ 204,960 $ 164,737 $ 547 $ — $ 370,244 Income (loss) from operations 23,124 17,595 (2,701) (1,085) (a) 36,933 Interest expense (1,449) (1,449) Interest income 39 39 Other income (expense), net (2,298) (2,298) Income before income taxes $ 33,225 Segment assets, total $ 286,157 $ 278,847 $ — $ 210,709 (b) $ 775,713 Three Months Ended September 26, 2020 Revenues $ 185,500 $ 151,435 $ 518 $ — $ 337,453 Income (loss) from operations 20,301 20,273 (2,886) (2,316) (a) 35,372 Interest expense (1,579) (1,579) Interest income 1,688 1,688 Other income (expense), net (1,499) (1,499) Income before income taxes $ 33,982 Segment assets, total $ 296,519 $ 227,977 $ — $ 147,188 (b) $ 671,684 Nine Months Ended October 2, 2021 Revenues $ 557,349 $ 465,524 $ 1,668 $ — $ 1,024,541 Income (loss) from operations 50,015 51,893 (11,367) (2,610) (a) 87,931 Interest expense (4,093) (4,093) Interest income 161 161 Other income (expense), net (5,548) (5,548) Income before income taxes $ 78,451 Segment assets, total $ 286,157 $ 278,847 $ — $ 210,709 (b) $ 775,713 Nine Months Ended September 26, 2020 Revenues $ 547,984 $ 396,293 $ 703 $ — $ 944,980 Income (loss) from operations 56,817 42,242 (11,267) (4,309) (a) 83,483 Interest expense (5,477) (5,477) Interest income 1,885 1,885 Other income (expense), net (4,550) (4,550) Income before income taxes $ 75,341 Segment assets, total $ 296,519 $ 227,977 $ — $ 147,188 (b) $ 671,684 Reconciling adjustments from segment reporting to the condensed consolidated financial statements include unallocated corporate items: (a) Reclassification of depreciation expense and allocation of corporate expenses. (b) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Revenue Recognition (Notes)

Revenue Recognition (Notes)	9 Months Ended
	Oct. 02, 2021
Revenue Recognition [Abstract]
Revenue from contract from customer [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 each of the goods or services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. 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. Disaggregation of Revenue The following tables disaggregate our revenue for the three and nine months ended October 2, 2021 and September 26, 2020 by major sources: Three Months Ended October 2, 2021 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 140,039 $ 96,961 $ (29) $ 236,971 Grounds maintenance — 40,452 — 40,452 Storm damage services 10,052 2,688 — 12,740 Consulting and other 54,869 24,636 576 80,081 Total revenues $ 204,960 $ 164,737 $ 547 $ 370,244 Geography: United States $ 194,140 $ 153,009 $ 547 $ 347,696 Canada 10,820 11,728 — 22,548 Total revenues $ 204,960 $ 164,737 $ 547 $ 370,244 Three Months Ended September 26, 2020 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 135,021 $ 90,049 $ (10) $ 225,060 Grounds maintenance — 36,296 — 36,296 Storm damage services 7,061 4,069 — 11,130 Consulting and other 43,418 21,021 528 64,967 Total revenues $ 185,500 $ 151,435 $ 518 $ 337,453 Geography: United States $ 176,528 $ 140,571 $ 518 $ 317,617 Canada 8,972 10,864 — 19,836 Total revenues $ 185,500 $ 151,435 $ 518 $ 337,453 Nine Months Ended October 2, 2021 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 393,742 $ 271,682 $ (224) $ 665,200 Grounds maintenance — 116,810 — 116,810 Storm damage services 13,997 5,486 — 19,483 Consulting and other 149,610 71,546 1,892 223,048 Total revenues $ 557,349 $ 465,524 $ 1,668 $ 1,024,541 Geography: United States $ 525,818 $ 432,158 $ 1,668 $ 959,644 Canada 31,531 33,366 — 64,897 Total revenues $ 557,349 $ 465,524 $ 1,668 $ 1,024,541 Nine Months Ended September 26, 2020 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 408,371 $ 233,810 $ (121) $ 642,060 Grounds maintenance — 100,352 — 100,352 Storm damage services 8,087 6,047 — 14,134 Consulting and other 131,526 56,084 824 188,434 Total revenues $ 547,984 $ 396,293 $ 703 $ 944,980 Geography: United States $ 522,094 $ 369,297 $ 703 $ 892,094 Canada 25,890 26,996 — 52,886 Total revenues $ 547,984 $ 396,293 $ 703 $ 944,980 Contract Balances Our contract liabilities consist of advance payments and billings in excess of costs incurred and deferred revenue. The Company recognized $239 and $1,294 of revenue for the three and nine months ended October 2, 2021, respectively, that was included in the contract liability balance at December 31, 2020 and $150 and $1,411 of revenue for the three and nine months ended September 26, 2020, respectively, that was included in the contract liability balance at December 31, 2019. Net contract liabilities consisted of the following: October 2, December 31, Contract liabilities - current $ 4,006 $ 3,242 Contract liabilities - noncurrent 1,879 1,754 Net contract liabilities $ 5,885 $ 4,996

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	9 Months Ended
	Oct. 02, 2021
Fair Value Disclosures [Abstract]
Fair value measurements and financial instruments	Fair Value Measurements and Financial Instruments FASB ASC 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 October 2, 2021 were as follows: Fair Value Measurements at October 2, 2021 Using: Assets and Liabilities Recorded at Total Carrying Value at October 2, 2021 Quoted Significant Significant Assets: Assets invested for self-insurance, classified as other current assets, current $ 5,500 $ 5,500 $ — $ — Assets invested for self-insurance, classified as other assets, noncurrent 11,859 11,859 — — Liabilities: Deferred compensation $ 4,299 $ — $ 4,299 $ — Our assets and liabilities measured at fair value on a recurring basis at December 31, 2020 were as follows: Fair Value Measurements at December 31, 2020 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 2020 Quoted Significant Significant Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 19,359 $ 19,359 $ — $ — Liabilities: Deferred compensation $ 3,192 $ — $ 3,192 $ — The assets invested for self-insurance are certificates of deposit--classified as Level 1--based on quoted market prices of the identical underlying securities in active markets. The estimated fair value of the deferred compensation--classified as Level 2--is based on the value of the Company's common shares, determined by independent valuation. Fair Value of Financial Instruments --The fair values of our current financial assets and current liabilities, including cash, accounts receivable, accounts payable, and accrued expenses, among others, approximate their reported carrying values because of their short-term nature. Financial instruments classified as noncurrent liabilities and their carrying values and fair values were as follows: October 2, 2021 December 31, 2020 Carrying Fair Carrying Fair Revolving credit facility, noncurrent $ 34,191 $ 34,191 $ — $ — Senior unsecured notes, noncurrent 75,000 78,772 75,000 81,424 Term loans, noncurrent 3,299 3,447 2,324 2,451 Total $ 112,490 $ 116,410 $ 77,324 $ 83,875 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	9 Months Ended
	Oct. 02, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies [Text Block]	Commitments and Contingencies We are party to a number of lawsuits, threatened lawsuits and other claims arising out of the normal course of business. On a quarterly basis, we assess our liabilities and contingencies in connection with outstanding legal proceedings utilizing the latest information available. Where it is probable that we will incur a loss and the amount of the loss can be reasonably estimated, we record a liability in our consolidated financial statements. These legal 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 a legal 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. 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 Racketeer Influenced and Corrupt Organizations Act ("RICO") claims under Georgia law seeking compensatory damages, treble damages, and punitive damages. The 2018 case was removed to the United States District Court for the Southern District of Georgia, Savannah Division (“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 cases were mediated unsuccessfully in December 2018 and the State Court case was originally set for trial on January 22, 2019. However, as discussed below, all of the civil cases were later stayed on December 28, 2018 and currently remain stayed. 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 and have met with both the civil and criminal divisions of the Department of Justice ("DOJ") to resolve the matter. Due to pandemic-related issues and delays on the side of the DOJ, the matter currently remains unresolved. 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 during the stay of the cases. 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. All civil cases continue to remain stayed. 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. Northern California Wildfires Five lawsuits have been filed that name contractors for PG&E Corporation and its subsidiary, Pacific Gas and Electric Company (together, "PG&E"), including Davey Tree, with respect to claims arising from wildfires that occurred in Pacific Gas and Electric Company’s service territory in northern California beginning on October 8, 2017. An action was brought on August 8, 2019 in Napa County Superior Court, entitled Donna Walker, et al. v. Davey Tree Surgery Company, et al ., Case No. 19CV001194. An action was brought on October 8, 2019 in San Francisco County Superior Court, entitled Quinisha Kyree Abram, et al. v. ACRT, Inc., et. al , Case No. CGC-19-579861. Three additional actions were brought on January 28, 2021 in San Francisco County Superior Court, by fire victims represented by a trust, which was assigned contractual rights in the PG&E bankruptcy proceedings. These cases are entitled John K. Trotter, Trustee of the PG&E Fire Victim Trust v. Davey Resource Group, Inc., et al ., Case No. CGC-21-589438; John K. Trotter, Trustee of the PG&E Fire Victim Trust v. Davey Resource Group, Inc., et al ., Case No. CGC-21-589439; and John K. Trotter, Trustee of the PG&E Fire Victim Trust v. ACRT Pacific, LLC, et al ., Case No. CGC-21-589441. On September 22, 2021, the court granted Davey Tree's petition to coordinate all cases, including Walker a California Judicial Council Coordination Proceeding, In Re North Bay Fire Cases, JCCP No. 4955. As a result of the coordination order, all five of the individual actions are stayed in their home jurisdictions. The next case management conference in JCCP No. 4955 is scheduled for December 6, 2021. These actions are currently in preliminary stages of pleadings, but Davey Tree has responded, denying all liability in these cases. In all cases, the Company denies all liability and will vigorously defend the actions.

The Davey 401KSOP and Employee

The Davey 401KSOP and Employee Stock Ownership Plan (Notes)	9 Months Ended
	Oct. 02, 2021
The Davey 401KSOP and Employee Stock Ownership Plan [Abstract]
The Davey 401KSOP and Employee Stock Ownership Plan [Text Block]	The Davey 401KSOP and Employee Stock Ownership Plan On March 15, 1979, the Company consummated a plan, which transferred control of the Company to its employees. As a part of this plan, the Company initially sold 120,000 common shares (presently, 46,080,000 common shares adjusted for stock splits) to its Employee Stock Ownership Trust (“ESOT”) for $2,700. The Employee Stock Ownership Plan (“ESOP”), in conjunction with the related ESOT, provided for the grant to certain employees of 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 Plan. Effective January 1, 1997, the plan commenced operations and retained the existing ESOP participant accounts and incorporated a deferred savings plan (a “401(k) plan”) feature. Participants in the 401(k) plan are allowed to make before-tax contributions, within Internal Revenue Service established limits, through payroll deductions. Effective January 1, 2020, we match, in either cash or our common shares, 100% of the first three percent and 50% of the next two percent of each participant's before-tax contribution, limited to the first five percent of the employee’s compensation deferred each year. All nonbargaining domestic employees who attained age 21 and completed one year of service are eligible to participate. In May 2004, we adopted the 401K Match Restoration Plan, a defined contribution plan that supplements the retirement benefits of certain employees that participate in the savings plan feature of The Davey 401KSOP and ESOP Plan, but are limited in contributions because of tax rules and regulations. Our common shares are not listed or traded on an established public trading market, and market prices are, therefore, not available. Semiannually, an independent stock valuation firm determines the fair market value of our common shares based upon our performance and financial condition. The Davey 401KSOP and ESOP Plan includes a put option for shares of the Company’s common stock distributed from the plan. Shares are distributed from the Davey 401KSOP and ESOP Plan to former participants of the plan, their beneficiaries, donees or heirs (each, a “participant”). Since our common stock is not currently traded on an established securities market, if the owners of distributed shares desire to sell their shares, the Company is required to purchase the shares at fair value for two 60-day periods after distribution of the shares from the Davey 401KSOP and ESOP. The fair value of distributed shares subject to the put option totaled $1,157 and $3,298 as of October 2, 2021 and December 31, 2020, respectively. The fair value of the shares held in the Davey 401KSOP and ESOP totaled $158,940 and $150,089 as of October 2, 2021 and December 31, 2020, respectively. Due to the Company’s obligation under the put option, the distributed shares subject to the put option and the shares held in the Davey 401KSOP and ESOP (collectively referred to as 401KSOP and ESOP related shares) are recorded at fair value, classified as temporary equity in the mezzanine section of the consolidated balance sheets and totaled $160,097 and $153,387 as of October 2, 2021 and December 31, 2020, respectively. Changes in the fair value of the 401KSOP and ESOP Plan related shares are reflected in retained earnings while net share activity associated with 401KSOP and ESOP Plan related shares are first reflected in additional paid-in capital and then retained earnings if additional paid-in capital is insufficient.

Basis of Financial Statement _2

Basis of Financial Statement Preparation (Policies)	9 Months Ended
	Oct. 02, 2021
Accounting Policies [Abstract]
Basis of financial statement preparation, policy [Policy Text Block]	The condensed consolidated financial statements present the financial position, results of operations and cash flows of The Davey Tree Expert Company and its subsidiaries. When we refer to “we,” “us,” “our,” the "Company," “Davey,” or “Davey Tree”, we mean The Davey Tree Expert Company and its subsidiaries, unless otherwise expressly stated or the context indicates otherwise. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The condensed consolidated financial statements include all adjustments which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal, recurring nature. All intercompany accounts and transactions have been eliminated in consolidation and certain amounts in the three and nine months ended September 26, 2020 have been recast to reflect the retrospective application of the change in accounting principle discussed in the Change in Accounting Method section of this note. Certain information and disclosures required by U.S. GAAP for complete financial statements have been omitted in accordance with the rules and regulations of the SEC. We suggest that these condensed consolidated financial statements be read in conjunction with the financial statements included in our annual report on Form 10-K for the year ended December 31, 2020 (the “2020 Annual Report”).
Use of estimates, policy [Policy Text Block]	Use of Estimates in Financial Statement Preparation--The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect reported amounts. Our condensed consolidated financial statements include amounts that are based on management’s best estimates and judgments. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, self-insurance accruals, income taxes, stock valuation and revenue recognition. Actual results could differ from those estimates.
Income tax, policy [Policy Text Block]	Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate and, if our estimated annual tax rate changes, we make a cumulative adjustment.
Earnings per share, policy [Policy Text Block]	We calculate our basic earnings per share by dividing net income or net loss by the weighted average number of common shares outstanding during the period. Diluted earnings per share are calculated in a similar manner, but include the effect of dilutive securities. To the extent these securities are antidilutive, they are excluded from the calculation of earnings per share.
Segment reporting, policy [Policy Text Block]	We have two reportable operating segments organized by type or class of customer: Residential and Commercial, and Utility.

Accounting Policies (Tables)

Accounting Policies (Tables)	9 Months Ended
	Oct. 02, 2021
Accounting Policies [Abstract]
Schedule of change in accounting estimate	The following tables present the effects of the change in accounting principle to our financial statements included herein: Three Months Ended September 26, 2020 Nine Months Ended September 26, 2020 Statement of Operations Prior to Effect of Recast Prior to Effect of Recast Operating expense $ 208,510 $ 128 $ 208,638 $ 597,963 $ 262 $ 598,225 Total costs and expenses 301,953 128 302,081 861,235 262 861,497 Income from operations 35,500 (128) 35,372 83,745 (262) 83,483 Income before income taxes 34,110 (128) 33,982 75,603 (262) 75,341 Income tax expense (benefit) 9,483 (36) 9,447 21,018 (73) 20,945 Net income 24,627 (92) 24,535 54,585 (189) 54,396 Net income per share: Basic $ .54 $ — $ .54 $ 1.19 $ (.01) $ 1.18 Diluted $ .52 $ (.01) $ .51 $ 1.14 $ (.01) $ 1.13 Nine Months Ended September 26, 2020 Cash Flow Prior to Effect of Recast Net income $ 54,585 $ (189) $ 54,396 Adjustments to reconcile net income to net cash provided by operating activities--other 108 (73) 35 Self-insurance accruals 14,424 262 14,686 Net cash provided by operating activities 99,428 — 99,428

Accounts Receivable, Net and _2

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Tables)	9 Months Ended
	Oct. 02, 2021
Accounts Receivable, Net and Supplemental Balance-Sheet Information [Abstract] [Abstract]
Accounts receivable, net [Table Text Block]	Accounts receivable, net, consisted of the following: Accounts receivable, net October 2, December 31, Accounts receivable $ 200,895 $ 214,887 Unbilled receivables (1) 85,064 42,251 285,959 257,138 Less allowances for credit losses 2,257 4,217 Accounts receivable, net $ 283,702 $ 252,921 (1) Unbilled receivables consist of work-in-process in accordance with the terms of contracts, primarily with utility services customers.
Schedule of Other Current Assets [Table Text Block]	The following items comprised the amounts included in the balance sheets: Other current assets October 2, December 31, Refundable income taxes $ 2,215 $ — Prepaid expenses 38,543 24,956 Other 6,660 778 Total $ 47,418 $ 25,734
Property, Plant and Equipment [Table Text Block]	Property and equipment, net October 2, December 31, Land and land improvements $ 19,924 $ 19,731 Buildings and leasehold improvements 55,559 49,460 Equipment 653,656 623,847 729,139 693,038 Less accumulated depreciation 499,564 488,321 Total $ 229,575 $ 204,717
Schedule of Other Assets, Noncurrent [Table Text Block]	Other assets, noncurrent October 2, December 31, Assets invested for self-insurance $ 11,859 $ 19,359 Investment--cost-method affiliate 1,258 1,258 Deferred income taxes 3,194 4,167 Other 4,569 4,972 Total $ 20,880 $ 29,756
Accrued expenses [Table Text Block]	Accrued expenses October 2, December 31, Employee compensation $ 33,163 $ 36,108 Accrued compensated absences 12,399 14,534 Self-insured medical claims 1,221 2,065 Income tax payable 8,978 6,926 Customer advances, deposits 3,519 2,067 Taxes, other than income 28,681 30,354 Other 4,704 6,387 Total $ 92,665 $ 98,441
Other current liabilities [Table Text Block]	Other current liabilities October 2, December 31, Notes payable $ 149 $ — Current portion of: Lease liability-operating leases 27,253 19,124 Self-insurance accruals 34,269 37,707 Total $ 61,671 $ 56,831
Other Noncurrent Liabilities [Table Text Block]	Other noncurrent liabilities October 2, December 31, Non-qualified retirement plans $ 8,516 $ 7,365 Other 2,940 3,324 Total $ 11,456 $ 10,689

Business Combinations Business

Business Combinations Business Combinations (Tables)	9 Months Ended
	Oct. 02, 2021
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following table summarizes the preliminary purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed: Nine Months Ended October 2, 2021 Year Ended December 31, 2020 Detail of acquisitions: Assets acquired: Cash $ 199 $ — Receivables 511 10 Operating supplies 976 22 Prepaid expense 121 6 Equipment 3,750 1,932 Deposits and other 1,574 — Intangible assets 2,434 3,545 Goodwill 6,811 5,635 Liabilities assumed (3,662) (613) Debt issued for purchases of businesses (2,487) (2,472) Cash paid $ 10,227 $ 8,065

Identified Intangible Assets _2

Identified Intangible Assets and Goodwill, Net (Tables)	9 Months Ended
	Oct. 02, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of identified intangible assets and goodwill, net [Table Text Block]	The carrying amounts of the identified intangible assets and goodwill acquired in connection with our acquisitions were as follows: October 2, 2021 December 31, 2020 Carrying Accumulated Carrying Accumulated Amortized intangible assets: Customer lists/relationships $ 31,847 $ 23,576 $ 30,402 $ 22,040 Employment-related 9,822 8,161 9,320 7,755 Tradenames 8,426 6,533 7,938 6,195 Amortized intangible assets 50,095 $ 38,270 47,660 $ 35,990 Less accumulated amortization 38,270 35,990 Identified intangible assets, net $ 11,825 $ 11,670 Goodwill $ 55,072 $ 48,256
Schedule of Goodwill [Table Text Block]	The changes in the carrying amounts of goodwill, by segment, for the nine months ended October 2, 2021 and the year ended December 31, 2020 were as follows: Balance at January 1, 2021 Acquisitions Translation Balance at October 2, 2021 Utility $ 4,911 $ — $ — $ 4,911 Residential and Commercial 43,345 6,811 5 50,161 Total $ 48,256 $ 6,811 $ 5 $ 55,072 Balance at January 1, 2020 Acquisitions Translation Balance at December 31, 2020 Utility $ 4,911 $ — $ — $ 4,911 Residential and Commercial 37,374 5,635 336 43,345 Total $ 42,285 $ 5,635 $ 336 $ 48,256
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	The estimated future aggregate amortization expense of intangible assets, as of October 2, 2021, was as follows: Estimated Future Remaining three months of 2021 $ 743 2022 2,884 2023 2,714 2024 2,234 2025 1,634 2026 1,060 Thereafter 556 $ 11,825

Long-Term Debt and Commitment_2

Long-Term Debt and Commitments Related to Letters of Credit (Tables)	9 Months Ended
	Oct. 02, 2021
Debt Disclosure [Abstract]
Schedule of long-term debt [Table Text Block]	Our long-term debt consisted of the following: October 2, December 31, Revolving credit facility: Swing-line borrowings $ 14,191 $ — LIBOR borrowings 20,000 — 34,191 — Senior unsecured notes: 3.99% Senior unsecured notes 50,000 50,000 4.00% Senior unsecured notes 25,000 25,000 75,000 75,000 Term loans 34,524 21,864 143,715 96,864 Less debt issuance costs 713 256 Less current portion 31,225 19,540 $ 111,777 $ 77,068

Leases (Tables)

Leases (Tables)	9 Months Ended
	Oct. 02, 2021
Leases [Abstract]
Schedule of assets and liabilities, leases [Table Text Block]	The following table summarizes the amounts recognized in our Condensed Consolidated Balance Sheet related to leases: Condensed Consolidated Balance Sheet October 2, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 81,789 $ 55,893 Finance lease assets Property and equipment, net 10,782 8,788 Total lease assets $ 92,571 $ 64,681 Liabilities Current operating lease liabilities Other current liabilities $ 27,253 $ 19,124 Non-current operating lease liabilities Lease liabilities - operating leases 54,249 36,612 Total operating lease liabilities 81,502 55,736 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 2,263 2,273 Non-current finance lease liabilities Lease liabilities - finance leases 7,886 6,479 Total finance lease liabilities 10,149 8,752 Total lease liabilities $ 91,651 $ 64,488
Income and expenses, lessee [Table Text Block]	The components of lease cost recognized within our Condensed Consolidated Statements of Operations were as follows: Three Months Ended Nine Months Ended Condensed Consolidated Statements October 2, September 26, October 2, September 26, Operating lease cost Operating expense $ 4,965 $ 2,877 $ 13,065 $ 7,776 Operating lease cost Selling expense 2,631 2,322 7,718 7,127 Operating lease cost General and administrative expense 290 389 867 844 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 752 570 1,985 1,404 Interest expense on lease liabilities Interest expense 52 45 134 103 Other lease cost (1) Operating expense 999 1,216 2,839 3,895 Other lease cost (1) Selling expense 360 284 1,013 953 Other lease cost (1) General and administrative expense 8 13 28 31 Total lease cost $ 10,057 $ 7,716 $ 27,649 $ 22,133 (1) Other lease cost includes short-term lease costs and variable lease costs.
Supplemental cash flow information, leases [Table Text Block]	Supplemental Cash Flow Information Related to Leases Nine Months Ended October 2, September 26, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (21,822) $ (15,222) Operating cash flows from finance leases (134) (103) Financing cash flows from finance leases (2,688) (1,525) Right-of-use assets obtained in exchange for lease obligations: Operating leases 47,069 28,246 Finance leases 4,174 7,339
Finance and operating lease, liability, maturity [Table Text Block]	Maturity Analysis of Lease Liabilities As of October 2, 2021 Operating Finance Remaining three months of 2021 $ 7,706 $ 554 2022 27,259 2,361 2023 20,061 2,151 2024 13,395 2,029 2025 9,607 1,510 Thereafter 7,313 2,069 Total lease payments 85,341 10,674 Less interest 3,839 525 Total $ 81,502 $ 10,149

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Oct. 02, 2021
Share-based Payment Arrangement [Abstract]
Schedule of stock-based compensation expense under all share-based payment plans [Table Text Block]	Stock-based compensation expense under all share-based payment plans -- our Employee Stock Purchase Plan, stock option plans, stock-settled stock appreciation rights ("SSARs") and restricted stock units ("RSUs") -- was included in the results of operations as follows: Three Months Ended Nine Months Ended October 2, September 26, October 2, September 26, Compensation expense, all share-based payment plans $ 1,167 $ 858 $ 3,432 $ 2,567
Schedule of share-based compensation, stock-settled stock appreciation rights award activity [Table Text Block]	The following table summarizes our SSARs as of October 2, 2021. Stock-Settled Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2021 210,472 $ 1.87 Granted — — Forfeited — — Vested (85,938) 1.86 Unvested, October 2, 2021 124,534 $ 1.88 0.8 years $ 121 $ 2,042
Schedule of share-based compensation, restricted stock units award activity [Table Text Block]	The following table summarizes PRSUs and RSUs as of October 2, 2021. Restricted Stock Units Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2021 510,614 $ 10.05 Granted 349,914 14.82 Forfeited — — Vested (120,368) 8.86 Unvested, October 2, 2021 740,160 $ 12.49 2.4 years $ 6,182 $ 12,139 Employee PRSUs 673,268 $ 12.52 2.5 years $ 5,719 $ 11,042 Nonemployee Director RSUs 66,892 $ 12.20 1.6 years $ 463 $ 1,097
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. Nine Months Ended October 2, September 26, Volatility rate 9.9 % 9.7 % Risk-free interest rate .3 % .7 % Expected dividend yield .4 % .4 % Expected life of awards (years) 3.0 8.1
Schedule of share-based compensation, stock options activity [Table Text Block]	The following table summarizes activity under the stock option plans for the nine months ended October 2, 2021. Stock Options Number Weighted- Weighted- Aggregate Outstanding, January 1, 2021 2,817,318 $ 8.34 Granted — — Exercised (307,180) 7.11 Forfeited (37,090) 7.98 Outstanding, October 2, 2021 2,473,048 $ 8.49 5.0 years $ 19,562 Exercisable, October 2, 2021 1,882,383 $ 7.71 4.1 years $ 16,353

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Oct. 02, 2021
Equity [Abstract]
Schedule of other comprehensive income (loss) [Table Text Block]	he following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity for the three and nine months ended October 2, 2021 and September 26, 2020: Three Months Ended October 2, 2021 Foreign Defined Accumulated Balance at July 3, 2021 $ (2,845) $ (735) $ (3,580) Other comprehensive income (loss) before reclassifications Unrealized gains (losses) $ (788) $ — $ (788) Amounts reclassified from accumulated other comprehensive income (loss) — 51 51 Tax effect — (13) (13) Net of tax amount (788) 38 (750) Balance at October 2, 2021 $ (3,633) $ (697) $ (4,330) Three Months Ended September 26, 2020 Foreign Defined Accumulated Balance at June 27, 2020 $ (5,872) $ (714) $ (6,586) Other comprehensive income (loss) before reclassifications Unrealized gains (losses) $ 629 $ — $ 629 Amounts reclassified from accumulated other comprehensive income (loss) — 38 38 Tax effect — (9) (9) Net of tax amount 629 29 658 Balance at September 26, 2020 $ (5,243) $ (685) $ (5,928) Nine Months Ended October 2, 2021 Foreign Defined Accumulated Balance at January 1, 2021 $ (3,738) $ (809) $ (4,547) Other comprehensive income (loss) before reclassifications Unrealized gains (losses) $ 105 $ — $ 105 Amounts reclassified from accumulated other comprehensive income (loss) — 151 151 Tax effect — (39) (39) Net of tax amount 105 112 217 Balance at October 2, 2021 $ (3,633) $ (697) $ (4,330) Nine Months Ended September 26, 2020 Foreign Defined Accumulated Balance at January 1, 2020 $ (4,633) $ (770) $ (5,403) Other comprehensive income (loss) before reclassifications Unrealized gains (losses) $ (610) $ — $ (610) Amounts reclassified from accumulated other comprehensive income (loss) — 114 114 Tax effect — (29) (29) Net of tax amount (610) 85 (525) Balance at September 26, 2020 $ (5,243) $ (685) $ (5,928)

Per Share Amounts and Common _2

Per Share Amounts and Common Shares Outstanding (Tables)	9 Months Ended
	Oct. 02, 2021
Equity [Abstract]
Schedule of earnings per share, basic and diluted [Table Text Block]	The per share amounts were computed as follows (Adjusted for the two-for-one stock split of our common shares effective October 1, 2021): Three Months Ended Nine Months Ended October 2, September 26, October 2, September 26, Income available to common shareholders: Net income $ 24,927 $ 24,535 $ 57,897 $ 54,396 Weighted-average shares (in thousands): Basic: Basic weighted-average shares 44,885 45,748 45,257 45,912 Diluted: Basic from above 44,885 45,748 45,257 45,912 Incremental shares from assumed: Exercise of stock options and awards 3,066 1,960 2,528 2,093 Diluted weighted-average shares 47,951 47,708 47,785 48,005 Net income per share: Basic $ .56 $ .54 $ 1.28 $ 1.18 Diluted $ .52 $ .51 $ 1.21 $ 1.13
Schedule of common and redeemable shares outstanding [Table Text Block]	A summary of the activity of the common and redeemable shares outstanding for the nine months ended October 2, 2021 was as follows: Common Redeemable Total Shares outstanding at January 1, 2021 35,414,536 10,225,768 45,640,304 Shares purchased (1,434,170) (949,838) (2,384,008) Shares sold 470,490 486,112 956,602 Options and awards exercised 526,492 — 526,492 Shares outstanding at October 2, 2021 34,977,348 9,762,042 44,739,390

Operations by Business Segment

Operations by Business Segment (Tables)	9 Months Ended
	Oct. 02, 2021
Segment Reporting [Abstract]
Schedule of segment reporting information, by segment [Table Text Block]	Segment information reconciled to the condensed consolidated financial statements was as follows: Utility Residential All Reconciling Consolidated Three Months Ended October 2, 2021 Revenues $ 204,960 $ 164,737 $ 547 $ — $ 370,244 Income (loss) from operations 23,124 17,595 (2,701) (1,085) (a) 36,933 Interest expense (1,449) (1,449) Interest income 39 39 Other income (expense), net (2,298) (2,298) Income before income taxes $ 33,225 Segment assets, total $ 286,157 $ 278,847 $ — $ 210,709 (b) $ 775,713 Three Months Ended September 26, 2020 Revenues $ 185,500 $ 151,435 $ 518 $ — $ 337,453 Income (loss) from operations 20,301 20,273 (2,886) (2,316) (a) 35,372 Interest expense (1,579) (1,579) Interest income 1,688 1,688 Other income (expense), net (1,499) (1,499) Income before income taxes $ 33,982 Segment assets, total $ 296,519 $ 227,977 $ — $ 147,188 (b) $ 671,684 Nine Months Ended October 2, 2021 Revenues $ 557,349 $ 465,524 $ 1,668 $ — $ 1,024,541 Income (loss) from operations 50,015 51,893 (11,367) (2,610) (a) 87,931 Interest expense (4,093) (4,093) Interest income 161 161 Other income (expense), net (5,548) (5,548) Income before income taxes $ 78,451 Segment assets, total $ 286,157 $ 278,847 $ — $ 210,709 (b) $ 775,713 Nine Months Ended September 26, 2020 Revenues $ 547,984 $ 396,293 $ 703 $ — $ 944,980 Income (loss) from operations 56,817 42,242 (11,267) (4,309) (a) 83,483 Interest expense (5,477) (5,477) Interest income 1,885 1,885 Other income (expense), net (4,550) (4,550) Income before income taxes $ 75,341 Segment assets, total $ 296,519 $ 227,977 $ — $ 147,188 (b) $ 671,684 Reconciling adjustments from segment reporting to the condensed consolidated financial statements include unallocated corporate items: (a) Reclassification of depreciation expense and allocation of corporate expenses. (b) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Oct. 02, 2021
Revenue Recognition [Abstract]
Disaggregation of revenue [Table Text Block]	The following tables disaggregate our revenue for the three and nine months ended October 2, 2021 and September 26, 2020 by major sources: Three Months Ended October 2, 2021 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 140,039 $ 96,961 $ (29) $ 236,971 Grounds maintenance — 40,452 — 40,452 Storm damage services 10,052 2,688 — 12,740 Consulting and other 54,869 24,636 576 80,081 Total revenues $ 204,960 $ 164,737 $ 547 $ 370,244 Geography: United States $ 194,140 $ 153,009 $ 547 $ 347,696 Canada 10,820 11,728 — 22,548 Total revenues $ 204,960 $ 164,737 $ 547 $ 370,244 Three Months Ended September 26, 2020 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 135,021 $ 90,049 $ (10) $ 225,060 Grounds maintenance — 36,296 — 36,296 Storm damage services 7,061 4,069 — 11,130 Consulting and other 43,418 21,021 528 64,967 Total revenues $ 185,500 $ 151,435 $ 518 $ 337,453 Geography: United States $ 176,528 $ 140,571 $ 518 $ 317,617 Canada 8,972 10,864 — 19,836 Total revenues $ 185,500 $ 151,435 $ 518 $ 337,453 Nine Months Ended October 2, 2021 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 393,742 $ 271,682 $ (224) $ 665,200 Grounds maintenance — 116,810 — 116,810 Storm damage services 13,997 5,486 — 19,483 Consulting and other 149,610 71,546 1,892 223,048 Total revenues $ 557,349 $ 465,524 $ 1,668 $ 1,024,541 Geography: United States $ 525,818 $ 432,158 $ 1,668 $ 959,644 Canada 31,531 33,366 — 64,897 Total revenues $ 557,349 $ 465,524 $ 1,668 $ 1,024,541 Nine Months Ended September 26, 2020 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 408,371 $ 233,810 $ (121) $ 642,060 Grounds maintenance — 100,352 — 100,352 Storm damage services 8,087 6,047 — 14,134 Consulting and other 131,526 56,084 824 188,434 Total revenues $ 547,984 $ 396,293 $ 703 $ 944,980 Geography: United States $ 522,094 $ 369,297 $ 703 $ 892,094 Canada 25,890 26,996 — 52,886 Total revenues $ 547,984 $ 396,293 $ 703 $ 944,980
Contract with customer, asset and liability [Table Text Block]	Net contract liabilities consisted of the following: October 2, December 31, Contract liabilities - current $ 4,006 $ 3,242 Contract liabilities - noncurrent 1,879 1,754 Net contract liabilities $ 5,885 $ 4,996

Fair Value Measurements and F_2

Fair Value Measurements and Financial Instruments (Tables)	9 Months Ended
	Oct. 02, 2021
Fair Value Disclosures [Abstract]
Assets and liabilities measured at fair value on a recurring basis [Table Text Block]	Our assets and liabilities measured at fair value on a recurring basis at October 2, 2021 were as follows: Fair Value Measurements at October 2, 2021 Using: Assets and Liabilities Recorded at Total Carrying Value at October 2, 2021 Quoted Significant Significant Assets: Assets invested for self-insurance, classified as other current assets, current $ 5,500 $ 5,500 $ — $ — Assets invested for self-insurance, classified as other assets, noncurrent 11,859 11,859 — — Liabilities: Deferred compensation $ 4,299 $ — $ 4,299 $ — Our assets and liabilities measured at fair value on a recurring basis at December 31, 2020 were as follows: Fair Value Measurements at December 31, 2020 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 2020 Quoted Significant Significant Assets: Assets invested for self-insurance, classified as other assets, noncurrent $ 19,359 $ 19,359 $ — $ — Liabilities: Deferred compensation $ 3,192 $ — $ 3,192 $ —
Financial instruments recorded at historical carrying value [Table Text Block]	Financial instruments classified as noncurrent liabilities and their carrying values and fair values were as follows: October 2, 2021 December 31, 2020 Carrying Fair Carrying Fair Revolving credit facility, noncurrent $ 34,191 $ 34,191 $ — $ — Senior unsecured notes, noncurrent 75,000 78,772 75,000 81,424 Term loans, noncurrent 3,299 3,447 2,324 2,451 Total $ 112,490 $ 116,410 $ 77,324 $ 83,875

Basis of Financial Statement _3

Basis of Financial Statement Preparation (Details)	9 Months Ended
	Oct. 02, 2021$ / sharesshares
Reclassification [Line Items]
Stock split, conversion ratio	2
Common stock, shares authorized | shares	96,000,000
Common stock, par value per share | $ / shares	$ 0.50
Previously reported
Reclassification [Line Items]
Common stock, shares authorized | shares	48,000,000
Common stock, par value per share | $ / shares	$ 1

Basis of Financial Statement _4

Basis of Financial Statement Preparation Subsequent events (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017
Change in Accounting Estimate [Line Items]
Retained earnings	$ 248,853		$ 248,853		$ 206,711
Operating expense	232,599	$ 208,638	650,909	$ 598,225
Total costs and expenses	333,311	302,081	936,610	861,497
Income from operations	36,933	35,372	87,931	83,483
Income before income taxes	33,225	33,982	78,451	75,341
Income tax expense (benefit)	8,298	9,447	20,554	20,945
Net income	$ 24,927	$ 24,535	$ 57,897	$ 54,396
Earnings per share, basic	$ 0.56	$ 0.54	$ 1.28	$ 1.18
Earnings per share, diluted	$ 0.52	$ 0.51	$ 1.21	$ 1.13
Adjustments to reconcile net income to net cash provided by operating activities--other				$ 35
Self-insurance accruals			$ 13,041	14,686
Net cash provided by operating activities			$ 57,401	99,428
Previously reported
Change in Accounting Estimate [Line Items]
Operating expense		$ 208,510		597,963
Total costs and expenses		301,953		861,235
Income from operations		35,500		83,745
Income before income taxes		34,110		75,603
Income tax expense (benefit)		9,483		21,018
Net income		$ 24,627		$ 54,585
Earnings per share, basic		$ 0.54		$ 1.19
Earnings per share, diluted		$ 0.52		$ 1.14
Adjustments to reconcile net income to net cash provided by operating activities--other				$ 108
Self-insurance accruals				14,424
Net cash provided by operating activities				99,428
Effect of change
Change in Accounting Estimate [Line Items]
Retained earnings						$ (2,059)	$ (1,693)
Operating expense		$ 128		262
Total costs and expenses		128		262
Income from operations		(128)		(262)
Income before income taxes		(128)		(262)
Income tax expense (benefit)		(36)		(73)
Net income		$ (92)		$ (189)
Earnings per share, basic		$ 0		$ (0.01)
Earnings per share, diluted		$ (0.01)		$ (0.01)
Adjustments to reconcile net income to net cash provided by operating activities--other				$ (73)
Self-insurance accruals				262
Net cash provided by operating activities				$ 0

Accounts Receivable, Net and _3

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Dec. 31, 2020
Accounts receivable, net
Accounts receivable	$ 200,895	$ 214,887
Unbilled receivables(1)	85,064	42,251
Accounts receivable, gross	285,959	257,138
Less allowances for credit losses	2,257	4,217
Accounts receivable, net	283,702	252,921
Other current assets
Refundable income taxes	2,215	0
Prepaid expenses	38,543	24,956
Other	6,660	778
Total	47,418	25,734
Property, Plant and Equipment, Net [Abstract]
Land and Land Improvements	19,924	19,731
Buildings and leasehold improvements	55,559	49,460
Equipment	653,656	623,847
Property, Plant and Equipment, Gross	729,139	693,038
Less accumulated depreciation	499,564	488,321
Property and equipment, net	229,575	204,717
Other Assets, Noncurrent [Abstract]
Assets invested for self-insurance	11,859	19,359
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	1,258	1,258
Deferred income taxes	3,194	4,167
Other	4,569	4,972
Total	20,880	29,756
Accrued expenses
Employee compensation	33,163	36,108
Accrued compensated absences	12,399	14,534
Self-insured medical claims	1,221	2,065
Income tax payable	8,978	6,926
Customer advances, deposits	3,519	2,067
Taxes, other than income	28,681	30,354
Other	4,704	6,387
Total	92,665	98,441
Other current liabilities
Notes payable	149	0
Current operating lease liabilities	27,253	19,124
Current portion of long-term debt	31,225	19,540
Self-insurance accruals	34,269	37,707
Total	61,671	56,831
Other noncurrent liabilities
Non-qualified retirement plans	8,516	7,365
Other	2,940	3,324
Other noncurrent liabilities	$ 11,456	$ 10,689

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Oct. 02, 2021	Dec. 31, 2020
Investment in businesses	$ 16,376	$ 11,150
Liabilities assumed	3,662	613
Debt issued for purchases of businesses	2,487	2,472
Payments to Acquire Businesses, Gross	10,227	8,065
Cash	199	0
Receivables	511	10
Operating supplies	976	22
Prepaid expense	121	6
Equipment	3,750	1,932
Deposits and other	1,574	0
Intangible assets	2,434	3,545
Goodwill	$ 6,811	$ 5,635
Tradenames [Member]
Finite-Lived Intangible Asset, Useful Life	7 years
Customer lists [Member]
Finite-Lived Intangible Asset, Useful Life	7 years
Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life	5 years

Identified Intangible Assets _3

Identified Intangible Assets and Goodwill, Net (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	$ 50,095	$ 47,660
Accumulated amortization	38,270	35,990
Identified intangible assets, net	11,825	11,670
Goodwill	55,072	48,256	$ 42,285
Customer lists/relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	31,847	30,402
Accumulated amortization	23,576	22,040
Employment-related [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	9,822	9,320
Accumulated amortization	8,161	7,755
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	8,426	7,938
Accumulated amortization	$ 6,533	$ 6,195

Identified Intangible Assets _4

Identified Intangible Assets and Goodwill, Net Schedule of Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Oct. 02, 2021	Dec. 31, 2020
Goodwill [Line Items]
Goodwill	$ 48,256	$ 42,285
Goodwill, acquisitions	6,811	5,635
Goodwill, translation and other adjustments	5	336
Goodwill	55,072	48,256
Remaining three months of 2021	743
Finite-Lived Intangible Asset, Expected Amortization, Year One	2,884
Finite-Lived Intangible Assets, Amortization Expense, Year Two	2,714
Finite-Lived Intangible Assets, Amortization Expense, Year Three	2,234
Finite-Lived Intangible Assets, Amortization Expense, Year Four	1,634
Finite-Lived Intangible Assets, Amortization Expense, Year Five	1,060
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	556
Intangible assets, net	11,825	11,670
Utility
Goodwill [Line Items]
Goodwill	4,911	4,911
Goodwill, acquisitions	0	0
Goodwill, translation and other adjustments	0	0
Goodwill	4,911	4,911
Residential commercial
Goodwill [Line Items]
Goodwill	43,345	37,374
Goodwill, acquisitions	6,811	5,635
Goodwill, translation and other adjustments	5	336
Goodwill	$ 50,161	$ 43,345

Long-Term Debt and Commitment_3

Long-Term Debt and Commitments Related to Letters of Credit Long-Term Debt (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Dec. 31, 2020
Revolving credit facility, noncurrent	$ 34,191	$ 0
Term loans	34,524	21,864
Long-term debt	143,715	96,864
Less debt issuance costs	713	256
Less current portion	31,225	19,540
Long-term debt, excluding current maturities	111,777	77,068
Revolving credit facility, maximum borrowing capacity	425,000
Letter of credit [Member]
Revolving credit facility, maximum borrowing capacity	150,000
Swing-line borrowings [Member]
Revolving credit facility, noncurrent	14,191	0
London Interbank Offered Rate (LIBOR) [Member]
Revolving credit facility, noncurrent	20,000	0
Unsecured debt [Member]
Senior unsecured notes	75,000	75,000
Unsecured debt additional shelf note capacity	75,000
3.99% Senior unsecured notes [Member]
Senior unsecured notes	50,000	50,000
4.00% Senior unsecured notes [Member]
Senior unsecured notes	25,000	$ 25,000
Unsecured debt additional shelf note capacity	$ 25,000

Long-Term Debt and Commitment_4

Long-Term Debt and Commitments Related to Letters of Credit (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 02, 2021	Dec. 31, 2020	May 18, 2020
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 325,000
Revolving credit facility, maximum borrowing capacity	425,000
Unused commitments under credit facility	287,931
Revolving credit facility borrowings	$ 34,191	$ 0
Number of principal payments	5
Long-term debt, maturities, repayments of principal in next twelve months	$ 9,583
Long-Term Debt, Maturity, Year One	22,573
Long-term debt, maturities, repayments of principal in year two	1,472
Long-term debt, maturities, repayments of principal in year three	15,896
Long-term debt, maturities, repayments of principal in year four	15,000
Long-term debt, maturities, repayments of principal in year five	49,191
Long-term debt, maturities, repayments of principal after year five	$ 30,000
Anniversary when principal payments begin	6
Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.10%
Maximum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.225%
Swing-line borrowings [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 30,000
Revolving credit facility borrowings	$ 14,191	0
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
3.99% Senior unsecured notes [Member]
Debt Instrument [Line Items]
Interest rate	3.99%
Debt Instrument, Face Amount	$ 50,000
Senior unsecured notes	$ 50,000	50,000
4.00% Senior unsecured notes [Member]
Debt Instrument [Line Items]
Interest rate	4.00%
Unsecured debt additional shelf note capacity	$ 25,000
Senior unsecured notes	25,000	25,000
Unsecured debt [Member]
Debt Instrument [Line Items]
Unsecured debt additional shelf note capacity	75,000
Debt Instrument, Face Amount	75,000
Senior unsecured notes	75,000	75,000
Unsecured debt, current borrowing capacity	$ 150,000
Accounts receivable securitization [Member]
Debt Instrument [Line Items]
Interest rate	0.90%		1.00%
Unused commitment fee threshold percent	0.50
Debt instrument variable rate base rate calculation, default rate	2.00%
Accounts receivable securitization [Member] | Base Rate, Federal Funds [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.50%
Line of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility borrowings	$ 37,069
Line of credit [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	1.50%
Line of credit [Member] | Base Rate, Federal Funds [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.50%
Line of credit [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.875%
Line of credit [Member] | Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	1.50%
Letter of credit [Member]
Debt Instrument [Line Items]
Letters of credit issued	$ 88,363	88,242
Letter of credit [Member] | Revolving credit facility [Member]
Debt Instrument [Line Items]
Letters of credit issued	2,878	2,877
Letter of credit [Member] | Accounts receivable securitization [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	100,000
Letters of credit issued	$ 83,355	83,355
Debt instrument, term	1 year
Letter of credit [Member] | Accounts receivable securitization [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.35%
Letter of credit [Member] | Accounts receivable securitization [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.45%
Letter of credit [Member] | Line of credit [Member]
Debt Instrument [Line Items]
Letters of credit issued	$ 2,131	$ 2,010
Letter of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	$ 150,000

Leases Assets and liabilities (

Leases Assets and liabilities (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Dec. 31, 2020
Assets and Liabilities, Lessee [Abstract]
Operating lease assets	$ 81,789	$ 55,893
Finance lease assets	10,782	8,788
Total lease assets	92,571	64,681
Current operating lease liabilities	27,253	19,124
Non-current operating lease liabilities	54,249	36,612
Total operating lease liabilities	81,502	55,736
Current portion of finance lease liabilities	2,263	2,273
Non-current finance lease liabilities	7,886	6,479
Total finance lease liabilities	10,149	8,752
Total lease liabilities	$ 91,651	$ 64,488

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Income and expenses, lessee [Line Items]
Finance lease cost, amortization of right-of-use asset	$ 752	$ 570	$ 1,985	$ 1,404
Finance lease cost, interest expense on lease liabilities	52	45	134	103
Total lease cost	10,057	7,716	27,649	22,133
Operating expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	4,965	2,877	13,065	7,776
Other lease cost	999	1,216	2,839	3,895
Selling expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	2,631	2,322	7,718	7,127
Other lease cost	360	284	1,013	953
General and administrative expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	290	389	867	844
Other lease cost	$ 8	$ 13	$ 28	$ 31

Leases Remaining lease term (De

Leases Remaining lease term (Details)	Oct. 02, 2021
Leases [Abstract]
Operating leases, weighted average remaining lease term	3 years 10 months 24 days
Finance lease, weighted average remaining lease term	5 years 2 months 12 days

Leases Leases weighted average

Leases Leases weighted average discount rate (Details)	Oct. 02, 2021
Leases [Abstract]
Operating lease, weighted average discount rate, percent	2.40%
Finance lease, weighted average discount rate, percent	2.04%

Leases Supplemental cash flow i

Leases Supplemental cash flow information realted to leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020
Cash Flow, Operating Activities, Lessee [Abstract]
Operating cash flows from operating leases	$ (21,822)	$ (15,222)
Operating cash flows from finance leases	(134)	(103)
Cash Flow, Financing Activities, Lessee [Abstract]
Financing cash flows from finance leases	(2,688)	(1,525)
Lease, Cost [Abstract]
Right-of-use asset obtained in exchange for lease obligations, operating leases	47,069	28,246
Right-of-use asset obtained in exchange for lease obligations, finance leases	$ 4,174	$ 7,339

Leases Maturity (Details)

Leases Maturity (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Dec. 31, 2020
Lessee, Operating Lease, Liability, Payments, Due Next Twelve Months
Remaining three months of 2021	$ 7,706
2022	27,259
2023	20,061
2024	13,395
2025	9,607
Thereafter	7,313
Total lease payments	85,341
Less interest	3,839
Total	81,502	$ 55,736
Finance Lease, Liability, Payments, Due Next Twelve Months
Remaining three months of 2021	554
2022	2,361
2023	2,151
2024	2,029
2025	1,510
Thereafter	2,069
Total lease payments	10,674
Less interest	525
Total	$ 10,149	$ 8,752

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, percentage of outstanding stock maximum			5.00%
Share-based compensation arrangement by share-based payment award, percentage of outstanding and available for grant, maximum			10.00%
Compensation expense, share-based payment plans	$ 1,167	$ 858	$ 3,432	$ 2,567
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Volatility rate			9.90%	9.70%
Risk-free interest rate			0.30%	0.70%
Expected dividend yield			0.40%	0.40%
Expected life of awards (years)			3 years	8 years 1 month 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Exercisable, ending balance	1,882,383		1,882,383
Stock option plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 343	$ 398
Stock options awarded, term (years)			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance			2,817,318
Granted			0
Exercised			(307,180)
Forfeited			(37,090)
Outstanding, ending balance	2,473,048		2,473,048
Exercisable, ending balance	1,882,383		1,882,383
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average exercise price, beginning balance			$ 8.34
Granted, weighted average exercise price			0
Exercised, weighted average exercise price			7.11
Forfeited, weighted average exercise price			7.98
Outstanding, weighted average exercise price, ending balance	$ 8.49		8.49
Exercisable, weighted average exercise price, ending balance	$ 7.71		$ 7.71
Outstanding, weighted average remaining contractual life (years)			5 years
Exercisable, weighted average remaining contractual life (years)			4 years 1 month 6 days
Outstanding, aggregate intrinsic value	$ 19,562		$ 19,562
Exercisable, aggregate intrinsic value	16,353		16,353
Outstanding, unrecognized compensation cost	$ 904		$ 904
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, period for recognition			3 years 8 months 12 days
Stock-settled stock appreciation rights (SSARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 120	214
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance			210,472
Granted			0
Forfeited			0
Vested			(85,938)
Unvested, ending balance	124,534		124,534
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Unvested, weighted average award date value, beginning balance			$ 1.87
Granted, weighted average award date value			0
Forfeited, weighted average award date value			0
Vested, weighted average award date value			1.86
Unvested, weighted average award date value, ending balance	$ 1.88		$ 1.88
Weighted average remaining contractual life (years)			9 months 18 days
Unrecognized compensation cost	$ 121		$ 121
Aggregate intrinsic value	$ 2,042		2,042
Restricted stock units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 1,782	888
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance			510,614
Granted			349,914
Forfeited			0
Vested			(120,368)
Unvested, ending balance	740,160		740,160
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			$ 10.05
Granted, weighted average award date value			14.82
Forfeited, weighted average award date value			0
Vested, weighted average award date value			8.86
Unvested, weighted average award date value, ending balance	$ 12.49		$ 12.49
Weighted average remaining contractual life (years)			2 years 4 months 24 days
Unrecognized compensation cost	$ 6,182		$ 6,182
Aggregate intrinsic value	$ 12,139		$ 12,139
Employee PRSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Granted			330,714
Unvested, ending balance	673,268		673,268
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	$ 12.52		$ 12.52
Weighted average remaining contractual life (years)			2 years 6 months
Unrecognized compensation cost	$ 5,719		$ 5,719
Aggregate intrinsic value	$ 11,042		$ 11,042
Nonemployee Director RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Granted			19,200
Unvested, ending balance	66,892		66,892
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	$ 12.20		$ 12.20
Weighted average remaining contractual life (years)			1 year 7 months 6 days
Unrecognized compensation cost	$ 463		$ 463
Aggregate intrinsic value	$ 1,097		1,097
The Davey Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 1,187	$ 1,067
Employee stock purchase plan, service period			1 year
Employee stock purchase plan, percentage of market price, purchase date			85.00%
Employee stock purchase plan, discount from market price, purchase date			15.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Estimated annual effective tax rate			26.10%
Effective income tax rate	25.00%	27.80%	26.20%	27.80%
Unrecognized tax benefits	$ 754		$ 754		$ 1,183
Unrecognized tax benefits that would impact effective tax rate	307		307		735
Unrecognized tax benefits, interest on income taxes accrued	$ 46		$ 46		$ 72

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (3,580)	$ (6,586)	$ (4,547)	$ (5,403)
Unrealized gains (losses)	(788)	629	105	(610)
Amounts reclassified from accumulated other comprehensive income (loss)	51	38	151	114
Tax effect	(13)	(9)	(39)	(29)
Net of tax amount	(750)	658	217	(525)
Ending balance	(4,330)	(5,928)	(4,330)	(5,928)
Foreign currency translation adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(2,845)	(5,872)	(3,738)	(4,633)
Unrealized gains (losses)	(788)	629	105	(610)
Amounts reclassified from accumulated other comprehensive income (loss)	0	0	0	0
Tax effect	0	0	0	0
Net of tax amount	(788)	629	105	(610)
Ending balance	(3,633)	(5,243)	(3,633)	(5,243)
Defined benefit pension plans [member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(735)	(714)	(809)	(770)
Unrealized gains (losses)	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	51	38	151	114
Tax effect	(13)	(9)	(39)	(29)
Net of tax amount	38	29	112	85
Ending balance	$ (697)	$ (685)	$ (697)	$ (685)

Per Share Amounts and Common _3

Per Share Amounts and Common Shares Outstanding (Details) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021USD ($)$ / sharesshares	Sep. 26, 2020USD ($)$ / sharesshares	Oct. 02, 2021USD ($)$ / sharesshares	Sep. 26, 2020USD ($)$ / sharesshares
Equity [Abstract]
Net income | $	$ 24,927	$ 24,535	$ 57,897	$ 54,396
Basic weighted average shares	44,885,000	45,748,000	45,257,000	45,912,000
Incremental shares from assumed exercise of stock options and awards	3,066,000	1,960,000	2,528,000	2,093,000
Diluted weighted-average shares	47,951,000	47,708,000	47,785,000	48,005,000
Net income per share basic | $ / shares	$ 0.56	$ 0.54	$ 1.28	$ 1.18
Net income per share diluted | $ / shares	$ 0.52	$ 0.51	$ 1.21	$ 1.13
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2021			45,640,304
Shares purchased			(2,384,008)
Shares sold			956,602
Options and awards exercised			526,492
Shares outstanding at October 2, 2021	44,739,390		44,739,390
Employee options exercisable	1,882,383		1,882,383
Stock split, conversion ratio			2
Common stock, shares authorized	96,000,000		96,000,000
Common stock, par value per share | $ / shares	$ 0.50		$ 0.50
Previously reported
Equity [Abstract]
Net income | $		$ 24,627		$ 54,585
Net income per share basic | $ / shares		$ 0.54		$ 1.19
Net income per share diluted | $ / shares		$ 0.52		$ 1.14
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, shares authorized	48,000,000		48,000,000
Common stock, par value per share | $ / shares	$ 1		$ 1
Common shares, net of treasury shares [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2021			35,414,536
Shares purchased			(1,434,170)
Shares sold			470,490
Options and awards exercised			526,492
Shares outstanding at October 2, 2021	34,977,348		34,977,348
Redeemable shares [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2021			10,225,768
Shares purchased			(949,838)
Shares sold			486,112
Options and awards exercised			0
Shares outstanding at October 2, 2021	9,762,042		9,762,042
Stock option plans [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Employee options exercisable	1,882,383		1,882,383

Operations by Business Segmen_2

Operations by Business Segment (Details) $ in Thousands		3 Months Ended		9 Months Ended
		Oct. 02, 2021USD ($)	Sep. 26, 2020USD ($)	Oct. 02, 2021USD ($)	Sep. 26, 2020USD ($)	Dec. 31, 2020USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments				2
Revenues		$ 370,244	$ 337,453	$ 1,024,541	$ 944,980
Income (loss) from operations		36,933	35,372	87,931	83,483
Interest expense		(1,449)	(1,579)	(4,093)	(5,477)
Interest income		39	1,688	161	1,885
Other income (expense), net		(2,298)	(1,499)	(5,548)	(4,550)
Income before income taxes		33,225	33,982	78,451	75,341
Segment assets, total		775,713	671,684	775,713	671,684	$ 655,354
Utility
Segment Reporting Information [Line Items]
Revenues		204,960	185,500	557,349	547,984
Income (loss) from operations		23,124	20,301	50,015	56,817
Segment assets, total		286,157	296,519	286,157	296,519
Residential commercial
Segment Reporting Information [Line Items]
Revenues		164,737	151,435	465,524	396,293
Income (loss) from operations		17,595	20,273	51,893	42,242
Segment assets, total		278,847	227,977	278,847	227,977
All other
Segment Reporting Information [Line Items]
Revenues		547	518	1,668	703
Income (loss) from operations		(2,701)	(2,886)	(11,367)	(11,267)
Segment assets, total		0	0	0	0
Reconciling Adjustments
Segment Reporting Information [Line Items]
Revenues		0	0	0	0
Income (loss) from operations	[1]	(1,085)	(2,316)	(2,610)	(4,309)
Interest expense		(1,449)	(1,579)	(4,093)	(5,477)
Interest income		39	1,688	161	1,885
Other income (expense), net		(2,298)	(1,499)	(5,548)	(4,550)
Segment assets, total	[2]	$ 210,709	$ 147,188	$ 210,709	$ 147,188
[1]	Reclassification of depreciation expense and allocation of corporate expenses
[2]	Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Disaggregation of revenue [Line Items]
Revenue from contract with customer	$ 370,244	$ 337,453	$ 1,024,541	$ 944,980
United States
Disaggregation of revenue [Line Items]
Revenue from contract with customer	347,696	317,617	959,644	892,094
Canada
Disaggregation of revenue [Line Items]
Revenue from contract with customer	22,548	19,836	64,897	52,886
Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contract with customer	236,971	225,060	665,200	642,060
Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contract with customer	40,452	36,296	116,810	100,352
Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contract with customer	12,740	11,130	19,483	14,134
Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contract with customer	80,081	64,967	223,048	188,434
Utility
Disaggregation of revenue [Line Items]
Revenue from contract with customer	204,960	185,500	557,349	547,984
Utility | United States
Disaggregation of revenue [Line Items]
Revenue from contract with customer	194,140	176,528	525,818	522,094
Utility | Canada
Disaggregation of revenue [Line Items]
Revenue from contract with customer	10,820	8,972	31,531	25,890
Utility | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contract with customer	140,039	135,021	393,742	408,371
Utility | Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contract with customer	0	0	0	0
Utility | Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contract with customer	10,052	7,061	13,997	8,087
Utility | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contract with customer	54,869	43,418	149,610	131,526
Residential and commercial
Disaggregation of revenue [Line Items]
Revenue from contract with customer	164,737	151,435	465,524	396,293
Residential and commercial | United States
Disaggregation of revenue [Line Items]
Revenue from contract with customer	153,009	140,571	432,158	369,297
Residential and commercial | Canada
Disaggregation of revenue [Line Items]
Revenue from contract with customer	11,728	10,864	33,366	26,996
Residential and commercial | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contract with customer	96,961	90,049	271,682	233,810
Residential and commercial | Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contract with customer	40,452	36,296	116,810	100,352
Residential and commercial | Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contract with customer	2,688	4,069	5,486	6,047
Residential and commercial | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contract with customer	24,636	21,021	71,546	56,084
All other
Disaggregation of revenue [Line Items]
Revenue from contract with customer	547	518	1,668	703
All other | United States
Disaggregation of revenue [Line Items]
Revenue from contract with customer	547	518	1,668	703
All other | Canada
Disaggregation of revenue [Line Items]
Revenue from contract with customer	0	0	0	0
All other | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contract with customer	(29)	(10)	(224)	(121)
All other | Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contract with customer	0	0	0	0
All other | Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contract with customer	0	0	0	0
All other | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contract with customer	$ 576	$ 528	$ 1,892	$ 824

Revenue Recognition Contract wi

Revenue Recognition Contract with customer, asset and liability (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020	Dec. 31, 2020
Revenue Recognition [Abstract]
Liability recognized in revenue	$ 239	$ 150	$ 1,294	$ 1,411
Contract liabilities - current	4,006		4,006		$ 3,242
Contract liabilities - noncurrent	1,879		1,879		1,754
Net contract liabilities	$ 5,885		$ 5,885		$ 4,996

Fair Value Measurements and F_3

Fair Value Measurements and Financial Instruments (Details) - Fair value, measurements, recurring [Member] - USD ($) $ in Thousands	Oct. 02, 2021	Dec. 31, 2020
Total carrying value [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Investments current fair value disclosure	$ 5,500
Assets invested for self-insurance, classified as other assets, noncurrent	11,859	$ 19,359
Deferred compensation	4,299	3,192
Quoted prices in active markets (Level 1) [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Investments current fair value disclosure	5,500
Assets invested for self-insurance, classified as other assets, noncurrent	11,859	19,359
Deferred compensation	0	0
Significant other observable inputs (Level 2) [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Investments current fair value disclosure	0
Assets invested for self-insurance, classified as other assets, noncurrent	0	0
Deferred compensation	4,299	3,192
Significant unobservable inputs (Level 3) [Member]
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Investments current fair value disclosure	0
Assets invested for self-insurance, classified as other assets, noncurrent	0	0
Deferred compensation	$ 0	$ 0

Fair Value Measurements and F_4

Fair Value Measurements and Financial Instruments Fair value of financial instruments (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Dec. 31, 2020
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	$ 34,191	$ 0
Carrying value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	34,191	0
Senior unsecured notes, noncurrent	75,000	75,000
Term loans, noncurrent	3,299	2,324
Total	112,490	77,324
Fair value [Member]
Liabilities, fair value disclosure [Abstract]
Revolving credit facility, noncurrent	34,191	0
Senior unsecured notes, noncurrent	78,772	81,424
Term loans, noncurrent	3,447	2,451
Total	$ 116,410	$ 83,875

Commitments and contingencies D

Commitments and contingencies Details (Details)	9 Months Ended
	Oct. 02, 2021
Loss contingency, number of claims alleged	3
Loss contingency, complaints served	5
Loss Contingency, New Claims Filed, Number	3
Wolf employee defendants [Member]
Loss contingency, number of defendants	2
Employee and former employee defendants [Member]
Loss contingency, number of defendants	4
Former Wolf employee defendants indicted [Member]
Loss contingency, number of defendants	2
Other individuals [Member]
Loss contingency, number of defendants	1

The Davey 401KSOP and Employe_2

The Davey 401KSOP and Employee Stock Ownership Plan (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 02, 2021	Dec. 31, 2020
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 split	46,080,000
Employee Stock Ownership Plan (ESOP), initial value in ESOP	$ 2,700
Defined contribution plan, employer matching contribution, percent of employees' gross pay	2.00%
Defined contribution plan, eligible age	21 years
Defined contribution plan, service requirement for eligibility	1 year
Number of put option periods	2
Duration of put option periods	60 days
Employee Stock Ownership Plan (ESOP), fair value of shares subject to repurchase obligation	$ 1,157	$ 3,298
Company shares held in 401KSOP shares, fair value	158,940	150,089
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP)	$ 160,097	$ 153,387
Defined contribution plan, tier 1
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent of employees' gross pay	100.00%
Defined contribution plan, tier 2
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent of employees' gross pay	50.00%
Maximum [Member] | Defined contribution plan, tier 1
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent of employees' gross pay	3.00%
Maximum [Member] | Defined contribution plan, tier 2
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent of employees' gross pay	5.00%