Davey Tree Expert 10-Q 8 Nov 22 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Oct. 01, 2022	Nov. 04, 2022
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	Non-accelerated Filer
Document type	10-Q
Document fiscal year focus	2022
Document fiscal period focus	Q3
Amendment flag	false
Entity common stock, shares outstanding		42,921,611
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. 01, 2022	Nov. 04, 2022	Dec. 31, 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		42,921,611
Common stock, par value per share	$ 0.50		$ 0.50
Document period end date	Oct. 01, 2022

Cover Page Entity address

Cover Page Entity address	9 Months Ended
	Oct. 01, 2022
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. 01, 2022
Entity Information [Line Items]
Entity filer category	Non-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. 01, 2022	Dec. 31, 2021
Current assets:
Cash	$ 22,844	$ 19,460
Accounts receivable, net	326,291	278,280
Operating supplies	15,491	12,662
Other current assets	46,881	37,853
Total current assets	411,507	348,255
Property and equipment, net	262,701	227,985
Right-of-use assets - operating leases	95,350	86,423
Marketable securities and other investments	46,473	25,401
Other assets	14,304	17,264
Intangible assets, net	10,637	11,633
Goodwill	58,999	55,980
Total assets	899,971	772,941
Current liabilities:
Accounts payable	45,942	43,021
Accrued expenses	85,047	75,138
Current portion of long-term debt and finance lease liabilities	34,088	25,268
Other current liabilities	74,500	77,549
Total current liabilities	239,577	220,976
Long-term debt	174,579	123,531
Lease liabilities - finance leases	9,704	8,646
Lease liabilities - operating leases	62,586	57,335
Self-insurance accruals	96,487	77,099
Other noncurrent liabilities	12,181	11,583
Total liabilities	595,114	499,170
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP) 9,288 and 9,392 shares at redemption value as of October 1, 2022 and December 31, 2021	168,120	169,931
Common shareholders' equity:
Common shares, $.50 par value, per share; 96,000 shares authorized; 76,539 and 76,436 shares issued and outstanding before deducting treasury shares and which excludes 9,288 and 9,392 shares subject to redemption as of October 1, 2022 and December 31, 2021	38,398	38,379
Additional paid-in capital	154,111	135,897
Common shares subscribed, unissued	23,954	0
Retained earnings	286,279	239,979
Accumulated other comprehensive loss	(6,839)	(4,173)
Shareholders' equity before treasury stock	495,903	410,082
Less: Cost of common shares held in treasury; 42,082 shares at October 1, 2022 and 41,325 shares at December 31, 2021	338,532	306,242
Common shares subscription receivable	20,634	0
Total common shareholders' equity	136,737	103,840
Total liabilities and shareholders' equity	$ 899,971	$ 772,941
Common stock, par value per share	$ 0.50	$ 0.50
Common stock, shares authorized	96,000,000	96,000,000
Common stock, shares, issued	76,539,000	76,436,000
Common stock, shares, outstanding, before treasury shares	76,539,000	76,436,000
Shares subject to redemption	9,288,000	9,392,000
Treasury stock, shares	42,082,000	41,325,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022 USD ($) $ / shares shares	Oct. 02, 2021 USD ($) $ / shares shares	Oct. 01, 2022 USD ($) $ / shares shares	Oct. 02, 2021 USD ($) $ / shares shares
Income Statement [Abstract]
Revenues	$ 398,945	$ 370,244	$ 1,143,548	$ 1,024,541
Costs and expenses:
Operating	254,661	232,599	740,422	650,909
Selling	72,364	67,353	201,315	178,876
General and administrative	27,964	20,739	87,014	69,712
Depreciation and amortization	13,780	14,127	41,082	41,287
Gain on sale of assets, net	(2,837)	(1,507)	(5,787)	(4,174)
Total costs and expenses	365,932	333,311	1,064,046	936,610
Income from operations	33,013	36,933	79,502	87,931
Other income (expense):
Interest expense	(2,164)	(1,449)	(5,312)	(4,093)
Interest income	303	39	489	161
Other, net	(3,371)	(2,298)	(8,241)	(5,548)
Income before income taxes	27,781	33,225	66,438	78,451
Income taxes	7,317	8,298	17,407	20,554
Net income	$ 20,464	$ 24,927	$ 49,031	$ 57,897
Net income per share:
Net income per share, basic | $ / shares	$ 0.46	$ 0.56	$ 1.10	$ 1.28
Net income per share, diluted | $ / shares	$ 0.44	$ 0.52	$ 1.05	$ 1.21
Weighted-average shares outstanding:
Weighted-average shares outstanding, basic | shares	44,148	44,885	44,422	45,257
Weighted-average shares outstanding, diluted | shares	46,405	47,951	46,719	47,785
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. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 20,464	$ 24,927	$ 49,031	$ 57,897
Components of other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	1,934	788	2,455	(105)
Unrealized loss on available-for-sale securities	(98)	0	(279)	0
Amortization of defined benefit pension items:
Net actuarial loss	18	27	55	77
Prior service cost	4	11	13	35
Defined benefit pension plan adjustments	22	38	68	112
Other comprehensive income (loss), net of tax	(2,010)	(750)	(2,666)	217
Comprehensive income	$ 18,454	$ 24,177	$ 46,365	$ 58,114

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Shareholders' Equity Statement $ in Thousands	USD ($) $ / shares	Common stocks USD ($)	Additional paid-in capital USD ($)	Common shares subscribed, unissued USD ($)	Retained earnings USD ($)	Accumulated other comprehensive income (loss), net of tax USD ($)	Common shares held in treasury USD ($)	Common shares subscription receivable USD ($)
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
Unrealized loss on available-for-sale securities	0
Shares purchased	(36,508)						(36,508)
Stockholders' equity	92,745	38,049	123,822		224,707	(3,580)	(290,253)
Net income	24,927				24,927
Change in 401KSOP and ESOP related shares	(545)	(16)	(529)		0
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
Unrealized loss on available-for-sale securities	0
Shares purchased	(9,242)						(9,242)
Stockholders' equity	111,360	38,033	125,178		248,853	(4,330)	296,374
Stockholders' equity	103,840	38,379	135,897	$ 0	239,979	(4,173)	306,242	$ 0
Net income	49,031				49,031
Change in 401KSOP and ESOP related shares	1,810	19	1,840		(49)
Shares sold to employees	21,337		11,714				9,623
Options exercised	1,620		(1,122)				2,742
Subscription shares	6,086		1,554	23,954			1,212	(20,634)
Stock-based compensation	$ 4,228		4,228
Dividends, per share | $ / shares	$ 0.058
Dividends	$ (2,682)				(2,682)
Currency translation adjustments	(2,455)					(2,455)
Defined benefit pension plans	68					68
Unrealized loss on available-for-sale securities	(279)					(279)
Shares purchased	$ (45,867)						(45,867)
Stock split, conversion ratio	2
Stockholders' equity	$ 119,235	38,645	151,752	0	266,745	(4,829)	(333,611)	533
Net income	20,464
Change in 401KSOP and ESOP related shares	(4,461)	(247)	(4,215)		1
Shares sold to employees	5,977		3,354				2,623
Options exercised	172		35				137
Subscription shares	5,553		1,554	23,954			1,212	(21,167)
Stock-based compensation	$ 1,631		1,631
Dividends, per share | $ / shares	$ 0.020
Dividends	$ (931)				(931)
Currency translation adjustments	(1,934)					(1,934)
Defined benefit pension plans	22					22
Unrealized loss on available-for-sale securities	(98)					(98)
Shares purchased	(8,893)						(8,893)
Stockholders' equity	$ 136,737	$ 38,398	$ 154,111	$ 23,954	$ 286,279	$ (6,839)	$ 338,532	$ 20,634

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Operating activities
Net income	$ 49,031	$ 57,897
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	41,082	41,287
Other	(683)	(1,242)
Changes in operating assets and liabilities, net of assets acquired:
Accounts receivable	(49,451)	(30,268)
Accounts payable and accrued expenses	12,709	(9,471)
Self-insurance accruals	13,306	13,041
Prepaid expenses	(10,724)	(13,442)
Other, net	7,710	(401)
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities, Total	13,949	(496)
Net cash provided by operating activities	62,980	57,401
Capital expenditures:
Equipment	(54,829)	(47,907)
Land and buildings	15,916	8,728
Purchases of businesses, net of cash acquired and debt incurred	(4,453)	(10,227)
Proceeds from sales of property and equipment	6,781	7,085
Purchases of marketable securities	(41,305)	0
Proceeds from Sale and Maturity of Marketable Securities	14,114	0
Net cash used in investing activities	(95,608)	(59,777)
Financing activities
Revolving credit facility borrowings	453,885	279,163
Revolving credit facility payments	(402,618)	(245,685)
Purchase of common shares for treasury	(45,867)	(36,508)
Sale of common shares from treasury	29,043	16,956
Dividends paid	(2,682)	(2,127)
Proceeds from notes payable	69,337	217,867
Payments of notes payable	(62,602)	(207,786)
Payments of finance leases	2,313	2,688
Net cash provided by financing activities	36,183	19,192
Effect of exchange rate changes on cash	(171)	40
Increase in cash	3,384	16,856
Cash, beginning of period	19,460	16,201
Cash, end of period	22,844	33,057
Supplemental cash flow information follows:
Interest paid	3,764	4,715
Income taxes paid	$ 9,869	$ 21,204

Basis of Financial Statement Pr

Basis of Financial Statement Preparation	9 Months Ended
	Oct. 01, 2022
Accounting Policies [Abstract]
Basis of financial statement preparation [Text Block]	Basis of Financial Statement Preparation The 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. 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, 2021 (the “2021 Annual Report”). Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect reported amounts. Our 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, long-lived asset valuation, self-insurance accruals, income taxes, stock valuation and revenue recognition. Actual results could differ from those estimates. Our business continues to be impacted by a number of macro-economic factors, including the trailing impact of the COVID-19 pandemic. Global supply chains and product availability remain highly challenged and ongoing global events in Eastern Europe have only exacerbated an already difficult operating environment. These factors, combined with higher fuel costs, rising interest rates and a highly competitive labor market, have created an inflationary environment and cost pressures. 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 1, 2022 is referred to as the third quarter of 2022, and the fiscal quarter ended October 2, 2021 is referred to as the third quarter of 2021. Recent Accounting Guidance Accounting Standard Not Yet Adopted Accounting Standards Update 2020-04, Reference Rate Reform (Topic 848) --In March 2020, the FASB issued Accounting Standards Update ("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

Seasonality of Business

Seasonality of Business	9 Months Ended
	Oct. 01, 2022
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 1, 2022 are not indicative of results that may be expected for any other interim period or for the year ending December 31, 2022. 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. 01, 2022
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 1, December 31, Accounts receivable $ 236,903 $ 215,336 Unbilled receivables (1) 92,732 65,957 329,635 281,293 Less allowances for credit losses 3,344 3,013 Accounts receivable, net $ 326,291 $ 278,280 (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 1, December 31, Refundable income taxes $ 364 $ 1,346 Prepaid expenses 41,619 30,911 Assets invested for self-insurance 4,000 4,250 Other 898 1,346 Total $ 46,881 $ 37,853 Property and equipment, net October 1, December 31, Land and land improvements $ 26,075 $ 22,129 Buildings and leasehold improvements 75,097 63,933 Equipment 664,518 646,552 765,690 732,614 Less accumulated depreciation 502,989 504,629 Total $ 262,701 $ 227,985 Other assets, noncurrent October 1, December 31, Investment--cost-method affiliate $ 1,258 $ 1,258 Deferred income taxes 5,032 4,937 Cloud computing arrangements 3,353 6,530 Other 4,661 4,539 Total $ 14,304 $ 17,264 Accrued expenses October 1, December 31, Employee compensation $ 34,727 $ 37,828 Accrued compensated absences 11,943 11,007 Self-insured medical claims 3,088 2,891 Income tax payable 6,685 145 Customer advances, deposits 6,957 4,009 Taxes, other than income 17,876 13,789 Other 3,771 5,469 Total $ 85,047 $ 75,138 Other current liabilities October 1, December 31, Current portion of: Lease liability-operating leases $ 31,726 $ 28,682 Self-insurance accruals 42,774 48,867 Total $ 74,500 $ 77,549 Other noncurrent liabilities October 1, December 31, Non-qualified retirement plans $ 9,200 $ 8,713 Other 2,981 2,870 Total $ 12,181 $ 11,583

Business Combinations (Notes)

Business Combinations (Notes)	9 Months Ended
	Oct. 01, 2022
Business Combinations [Abstract]
Business Combinations	Business CombinationsOur cash investments in businesses during the first nine months of 2022 were $4,453 and we issued debt, in the form of notes payable to the sellers, of $1,233 which have been included in our Residential and Commercial and Utility segments. In the first nine months of 2022, we also made a payment of $100 for a contingent liability incurred in an acquisition made during the fourth quarter of 2021. 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, 2021, our cash investments in businesses was $11,725 and debt issued, in the form of notes payable to the sellers, was $2,961. 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 1, 2022 Year Ended December 31, 2021 Detail of acquisitions: Assets acquired: Cash $ — $ 292 Receivables — 509 Operating supplies 39 1,044 Prepaid expense — 203 Equipment 1,186 4,049 Deposits and other 265 1,574 Intangible assets 1,350 3,005 Goodwill 3,175 7,723 Liabilities assumed (329) (3,713) Debt issued for purchases of businesses (1,233) (2,961) Cash paid $ 4,453 $ 11,725 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 three and nine months ended October 1, 2022 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 1, 2022, 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. Subsequent to October 1, 2022 and through November 8, 2022, we acquired one business approximating $1,450 with no liabilities assumed and debt issued of $470. The acquired company is in our Residential and Commercial segment and is located in North Carolina. We do not expect the effect of this acquisition on our consolidated revenues and results of operations to be significant.

Identified Intangible Assets an

Identified Intangible Assets and Goodwill, Net	9 Months Ended
	Oct. 01, 2022
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 1, 2022 December 31, 2021 Carrying Accumulated Carrying Accumulated Amortized intangible assets: Customer lists/relationships $ 33,498 $ 26,222 $ 32,294 $ 24,090 Employment-related 10,451 8,754 9,946 8,301 Tradenames 8,641 6,977 8,426 6,642 Amortized intangible assets 52,590 $ 41,953 50,666 $ 39,033 Less accumulated amortization 41,953 39,033 Identified intangible assets, net $ 10,637 $ 11,633 Goodwill $ 58,999 $ 55,980 The changes in the carrying amounts of goodwill, by segment, for the nine months ended October 1, 2022 and the year ended December 31, 2021 were as follows: Balance at January 1, 2022 Acquisitions Translation Balance at October 1, 2022 Utility $ 4,911 $ 30 $ — $ 4,941 Residential and Commercial 51,069 3,145 (156) 54,058 Total $ 55,980 $ 3,175 $ (156) $ 58,999 Balance at January 1, 2021 Acquisitions Translation Balance at December 31, 2021 Utility $ 4,911 $ — $ — $ 4,911 Residential and Commercial 43,345 7,723 1 51,069 Total $ 48,256 $ 7,723 $ 1 $ 55,980 Estimated future aggregate amortization expense of intangible assets -- The estimated future aggregate amortization expense of intangible assets, as of October 1, 2022, was as follows: Estimated Future Remaining three months of 2022 $ 820 2023 3,073 2024 2,752 2025 1,970 2026 1,132 2027 648 Thereafter 242 $ 10,637

Long-Term Debt and Commitments

Long-Term Debt and Commitments Related to Letters of Credit	9 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
Long-term debt and commitments related to letters of credit [Text Block]	Short and Long-Term Debt and Commitments Related to Letters of Credit We have short-term lines of credit with several banks totaling $11,091. At October 1, 2022, we had $8,971 available under the lines of credit and $2,120 committed through issued letters of credit. Borrowings outstanding generally bear interest at the banks' prime rate or LIBOR plus a margin adjustment of .75% to 1.50%. Our long-term debt consisted of the following: October 1, December 31, Revolving credit facility: Swing-line borrowings $ 23,099 $ 16,832 LIBOR borrowings 75,000 30,000 98,099 46,832 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 33,128 25,182 206,227 147,014 Less debt issuance costs 558 674 Less current portion 31,090 22,809 $ 174,579 $ 123,531 Revolving Credit Facility --In August 2021, the Company amended and restated 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 1, 2022, we had unused commitments under the facility approximating $224,201, with $100,799 committed, consisting of borrowings of $98,099 and issued letters of credit of $2,700. 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 1, 2022 were as follows: 2022--$9,885; 2023--$21,635; 2024--$16,196; 2025--$15,411; 2026--$113,100; 2027--$15,000; and thereafter $15,000. Accounts Receivable Securitization Facility --In June 2022, the Company amended its Accounts Receivable Securitization Facility (the "AR Securitization program") to extend the scheduled termination date for an additional one The AR Securitization program has a limit of $100,000, of which $89,689 and $83,355 was issued for LCs as of October 1, 2022 and December 31, 2021, respectively. Under the AR Securitization program, Davey Tree transfers by selling or contributing current and future trade receivables to a wholly-owned, bankruptcy-remote financing subsidiary which pledges a perfected first priority security interest in the trade receivables--equal to the issued LCs as of October 1, 2022--to the bank in exchange for the bank issuing LCs. Fees payable to the bank include: (a) an LC issuance fee, payable on each settlement date, in the amount of .90% per annum on the aggregate amount of all LCs outstanding plus outstanding reimbursement obligations (e.g., arising from drawn LCs), if any, and (b) an unused LC fee, payable monthly, equal to (i) .35% per annum for each day on which the sum of the total LCs outstanding plus any outstanding reimbursement obligations is greater than or equal to 50% of the facility limit and (ii) .45% per annum for each day on which the sum of the total LCs outstanding plus any outstanding reimbursement obligations is less than 50% of the facility limit. If an LC is drawn and the bank is not immediately reimbursed in full for the drawn amount, any outstanding reimbursement obligation will accrue interest at a per annum rate equal to the term SOFR, plus 0.10% or, in certain circumstances, a base rate equal to the greatest of (i) the bank’s prime rate, (ii) the federal funds rate plus .50% and (iii) 1.00% above the Daily one month SOFR plus 0.10% and, following any default, 2.00% plus the greater of (a) the term SOFR plus 0.10% and (b) a base rate equal to the greatest of (i), (ii) and (iii) above. 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 1, 2022, total commitments related to issued LCs were $94,509, of which $2,700 were issued under the revolving credit facility, $89,689 were issued under the AR Securitization program, and $2,120 were issued under short-term lines of credit. As of December 31, 2021, total commitments related to issued LCs were $88,362, of which $2,877 were issued under the revolving credit facility, $83,355 were issued under the AR Securitization program, and $2,130 were issued under short-term lines of credit. As of October 1, 2022, we were in compliance with all debt covenants.

Leases (Notes)

Leases (Notes)	9 Months Ended
	Oct. 01, 2022
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 1, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 95,350 $ 86,423 Finance lease assets Property and equipment, net 13,268 11,592 Total lease assets $ 108,618 $ 98,015 Liabilities Current operating lease liabilities Other current liabilities $ 31,726 $ 28,682 Non-current operating lease liabilities Lease liabilities - operating leases 62,586 57,335 Total operating lease liabilities 94,312 86,017 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 2,998 2,459 Non-current finance lease liabilities Lease liabilities - finance leases 9,704 8,646 Total finance lease liabilities 12,702 11,105 Total lease liabilities $ 107,014 $ 97,122 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 1, October 2, October 1, October 2, Operating lease cost Operating expense $ 6,649 $ 4,965 $ 19,095 $ 13,065 Operating lease cost Selling expense 2,926 2,631 8,492 7,718 Operating lease cost General and administrative expense 304 290 883 867 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 889 752 2,334 1,985 Interest expense on lease liabilities Interest expense 74 52 196 134 Other lease cost (1) Operating expense 1,271 999 3,613 2,839 Other lease cost (1) Selling expense 235 360 1,059 1,013 Other lease cost (1) General and administrative expense 27 8 59 28 Total lease cost $ 12,375 $ 10,057 $ 35,731 $ 27,649 (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 1, 2022 was 3.7 years for operating leases and 4.7 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 1, 2022 was 2.90% for operating leases and 2.72% for finance leases. Supplemental Cash Flow Information Related to Leases Nine Months Ended October 1, October 2, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (29,194) $ (21,822) Operating cash flows from finance leases (196) (134) Financing cash flows from finance leases (2,313) (2,688) Right-of-use assets obtained in exchange for lease obligations: Operating leases 38,403 47,069 Finance leases 3,910 4,174 Maturity Analysis of Lease Liabilities As of October 1, 2022 Operating Finance Remaining three months of 2022 $ 9,301 $ 747 2023 31,878 3,237 2024 24,610 3,106 2025 16,964 2,472 2026 9,277 2,101 2027 3,343 1,123 Thereafter 4,061 732 Total lease payments 99,434 13,518 Less interest 5,122 816 Total $ 94,312 $ 12,702
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 1, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 95,350 $ 86,423 Finance lease assets Property and equipment, net 13,268 11,592 Total lease assets $ 108,618 $ 98,015 Liabilities Current operating lease liabilities Other current liabilities $ 31,726 $ 28,682 Non-current operating lease liabilities Lease liabilities - operating leases 62,586 57,335 Total operating lease liabilities 94,312 86,017 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 2,998 2,459 Non-current finance lease liabilities Lease liabilities - finance leases 9,704 8,646 Total finance lease liabilities 12,702 11,105 Total lease liabilities $ 107,014 $ 97,122 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 1, October 2, October 1, October 2, Operating lease cost Operating expense $ 6,649 $ 4,965 $ 19,095 $ 13,065 Operating lease cost Selling expense 2,926 2,631 8,492 7,718 Operating lease cost General and administrative expense 304 290 883 867 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 889 752 2,334 1,985 Interest expense on lease liabilities Interest expense 74 52 196 134 Other lease cost (1) Operating expense 1,271 999 3,613 2,839 Other lease cost (1) Selling expense 235 360 1,059 1,013 Other lease cost (1) General and administrative expense 27 8 59 28 Total lease cost $ 12,375 $ 10,057 $ 35,731 $ 27,649 (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 1, 2022 was 3.7 years for operating leases and 4.7 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 1, 2022 was 2.90% for operating leases and 2.72% for finance leases. Supplemental Cash Flow Information Related to Leases Nine Months Ended October 1, October 2, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (29,194) $ (21,822) Operating cash flows from finance leases (196) (134) Financing cash flows from finance leases (2,313) (2,688) Right-of-use assets obtained in exchange for lease obligations: Operating leases 38,403 47,069 Finance leases 3,910 4,174 Maturity Analysis of Lease Liabilities As of October 1, 2022 Operating Finance Remaining three months of 2022 $ 9,301 $ 747 2023 31,878 3,237 2024 24,610 3,106 2025 16,964 2,472 2026 9,277 2,101 2027 3,343 1,123 Thereafter 4,061 732 Total lease payments 99,434 13,518 Less interest 5,122 816 Total $ 94,312 $ 12,702

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Oct. 01, 2022
Share-based Payment Arrangement [Abstract]
Stock-based compensation[Text Block]	Stock-Based CompensationOur 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 1, October 2, October 1, October 2, Compensation expense, all share-based payment plans $ 1,658 $ 1,167 $ 5,244 $ 3,432 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 $1,380 being recognized for the nine months ended October 1, 2022 and $1,187 for the nine months ended October 2, 2021. 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 $289 for the nine months ended October 1, 2022 and $343 for the nine months ended October 2, 2021. 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 1, 2022. Stock-Settled Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2022 87,534 $ 1.92 Granted — — Forfeited — — Vested (43,752) 1.92 Unvested, October 1, 2022 43,782 $ 1.92 0.3 years $ 19 $ 792 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 $65 for the nine months ended October 1, 2022 and $120 for the nine months ended October 2, 2021. Restricted Stock Units --During the nine months ended October 1, 2022, the Compensation Committee awarded 336,664 PRSUs to certain management employees and 14,693 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 1, 2022. Restricted Stock Units Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2022 740,160 $ 12.49 Granted 351,357 17.89 Forfeited (1,000) 17.89 Vested (181,176) 11.04 Unvested, October 1, 2022 909,341 $ 14.86 2.0 years $ 8,315 $ 13,517 Employee PRSUs 851,640 $ 14.89 2.0 years $ 7,863 $ 12,685 Nonemployee Director RSUs 57,701 $ 14.42 2.2 years $ 452 $ 832 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 $3,510 for the nine months ended October 1, 2022 and $1,782 for the nine months ended October 2, 2021. 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 1, October 2, Volatility rate 9.7 % 9.9 % Risk-free interest rate 1.7 % .3 % Expected dividend yield .4 % .4 % Expected life of awards (years) 3.0 3.0 General Stock Option Information --The following table summarizes activity under the stock option plans for the nine months ended October 1, 2022. Stock Options Number Weighted- Weighted- Aggregate Outstanding, January 1, 2022 2,350,934 $ 8.56 Granted — — Exercised (219,143) 8.29 Forfeited (17,820) 8.01 Outstanding, October 1, 2022 2,113,971 $ 8.59 4.2 years $ 20,104 Exercisable, October 1, 2022 1,725,879 $ 7.99 3.5 years $ 17,449 As of October 1, 2022, there was approximately $489 of unrecognized compensation cost related to stock options outstanding. The cost is expected to be recognized over a weighted-average period of 0.8 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. 01, 2022
Income Tax Disclosure [Abstract]
Income taxes [Text Block]	Income TaxesOur 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 1, 2022 was 26.6%. Our actual effective tax rate was 26.3% and 25.0% for the three months ended October 1, 2022 and October 2, 2021, respectively. Our actual effective tax rate was 26.2% and 26.2% for the nine months ended October 1, 2022 and October 2, 2021, respectively. The change in the effective tax rate from statutory tax rates was primarily due to the impact of favorable discrete items which are a set amount and therefore have a larger impact on the rate based on our net income before tax in the first nine months compared to the impact it will have on the rate for the full year. As of October 1, 2022, we had unrecognized tax benefits of $666, of which $293 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $45. At December 31, 2021, we had unrecognized tax benefits of $700, of which $327 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $56. 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 and local authorities 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 2018. As of October 1, 2022, 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. 01, 2022
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 1, 2022 and October 2, 2021: Three Months Ended October 1, 2022 Foreign Available for Sale Securities Defined Accumulated Balance at July 2, 2022 $ (4,175) $ (181) $ (473) $ (4,829) Other comprehensive income (loss) before reclassifications Translation adjustment $ (1,934) $ — $ — $ (1,934) Unrealized losses — (113) — (113) Amounts reclassified from accumulated other comprehensive income (loss) — (11) 30 19 Tax effect — 26 (8) 18 Net of tax amount (1,934) (98) 22 (2,010) Balance at October 1, 2022 $ (6,109) $ (279) $ (451) $ (6,839) Three Months Ended October 2, 2021 Foreign Available-for-Sale Securities Defined Accumulated Balance at July 3, 2021 $ (2,845) $ — $ (735) $ (3,580) Other comprehensive income (loss) before reclassifications Translation adjustment $ (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) Nine Months Ended October 1, 2022 Foreign Available-for-Sale Securities Defined Accumulated Balance at January 1, 2022 $ (3,654) $ — $ (519) $ (4,173) Other comprehensive income (loss) before reclassifications Translation adjustment $ (2,455) $ — $ — $ (2,455) Unrealized losses — (350) — (350) Amounts reclassified from accumulated other comprehensive income (loss) — (3) 92 89 Tax effect — 74 (24) 50 Net of tax amount (2,455) (279) 68 (2,666) Balance at October 1, 2022 $ (6,109) $ (279) $ (451) $ (6,839) Nine Months Ended October 2, 2021 Foreign Available-for-Sale Securities Defined Accumulated Balance at January 1, 2021 $ (3,738) $ — $ (809) $ (4,547) Other comprehensive income (loss) before reclassifications Translation adjustment $ 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) The change in defined benefit pension plans of $30 and $92 for the three and nine months ended October 1, 2022, respectively, and $51 and $151 for the three and nine months ended October 2, 2021, respectively, was included in net periodic pension expense classified in the condensed consolidated statement of operations as general and administrative expense or other income (expense).

Per Share Amounts and Common Sh

Per Share Amounts and Common Shares Outstanding	9 Months Ended
	Oct. 01, 2022
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: Three Months Ended Nine Months Ended October 1, October 2, October 1, October 2, Income available to common shareholders: Net income $ 20,464 $ 24,927 $ 49,031 $ 57,897 Weighted-average shares (in thousands): Basic: Outstanding 43,920 44,885 44,194 45,257 Partially-paid share subscriptions 228 — 228 — Basic weighted-average shares 44,148 44,885 44,422 45,257 Diluted: Basic from above 44,148 44,885 44,422 45,257 Incremental shares from assumed: Exercise of stock options and awards 2,257 3,066 2,297 2,528 Diluted weighted-average shares 46,405 47,951 46,719 47,785 Net income per share: Basic $ .46 $ .56 $ 1.10 $ 1.28 Diluted $ .44 $ .52 $ 1.05 $ 1.21 Common and Redeemable Shares Outstanding -- A summary of the activity of the common and redeemable shares outstanding for the nine months ended October 1, 2022 was as follows: Common Redeemable Total Shares outstanding at January 1, 2022 35,110,432 9,391,790 44,502,222 Shares purchased (1,646,735) (881,136) (2,527,871) Shares sold 472,110 777,725 1,249,835 Stock subscription offering -- cash purchases 152,800 — 152,800 Options and awards exercised 368,402 — 368,402 Shares outstanding at October 1, 2022 34,457,009 9,288,379 43,745,388 On October 1, 2022, we had 43,745,388 common and redeemable shares outstanding, employee options exercisable to purchase 1,725,879 common shares, partially-paid subscriptions for 1,318,450 common shares and purchase rights outstanding for 487,488 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. 2022 Subscription Offering Beginning April 2022, the Company offered to eligible employees and nonemployee directors the right to subscribe to a maximum of 2,666,667 common shares of the Company (including shares that may be issued upon the exercise of stock rights) at $18.10 per share in accordance with the provisions of The Davey Tree Expert Company 2014 Omnibus Stock Plan and the rules of the Compensation Committee of the Company’s Board of Directors. The offering period ended on August 1, 2022 and resulted in the subscription of 1,476,250 common shares for $26,720 at $18.10 per share. Participants in the subscription offering who purchased common shares for an aggregate purchase price of less than $5 were required to pay with cash. All participants (excluding Company directors and officers) purchasing common shares for an aggregate purchase price of $5 or more had an option to finance their purchase through a down-payment of at least 10% of the total purchase price and a seven All participants in the offering who purchased in excess of $5 of common shares were granted a "right" to purchase one additional common share at a price of $18.10 per share for every three common shares purchased in the offering. As a result of the stock subscription, rights to purchase 489,169 common shares were granted. Each right may be exercised at the rate of one-seventh per year and will expire seven

Operations by Business Segment

Operations by Business Segment	9 Months Ended
	Oct. 01, 2022
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 2021 Annual Report. Segment information reconciled to the condensed consolidated financial statements was as follows: Utility Residential All Reconciling Consolidated Three Months Ended October 1, 2022 Revenues $ 217,305 $ 180,706 $ 934 $ — $ 398,945 Income (loss) from operations 16,790 21,204 (4,033) (948) (a) 33,013 Interest expense (2,164) (2,164) Interest income 303 303 Other income (expense), net (3,371) (3,371) Income before income taxes $ 27,781 Segment assets, total $ 331,393 $ 305,216 $ — $ 263,362 (b) $ 899,971 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 Nine Months Ended October 1, 2022 Revenues $ 637,900 $ 504,064 $ 1,584 $ — $ 1,143,548 Income (loss) from operations 49,260 50,759 (14,852) (5,665) (a) 79,502 Interest expense (5,312) (5,312) Interest income 489 489 Other income (expense), net (8,241) (8,241) Income before income taxes $ 66,438 Segment assets, total $ 331,393 $ 305,216 $ — $ 263,362 (b) $ 899,971 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 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. 01, 2022
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 1, 2022 and October 2, 2021 by major sources: Three Months Ended October 1, 2022 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 138,112 $ 105,108 $ (28) $ 243,192 Grounds maintenance — 46,056 — 46,056 Storm damage services 7,004 2,564 — 9,568 Consulting and other 72,189 26,978 962 100,129 Total revenues $ 217,305 $ 180,706 $ 934 $ 398,945 Geography: United States $ 207,004 $ 168,405 $ 934 $ 376,343 Canada 10,301 12,301 — 22,602 Total revenues $ 217,305 $ 180,706 $ 934 $ 398,945 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 Nine Months Ended October 1, 2022 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 420,791 $ 294,206 $ (155) $ 714,842 Grounds maintenance — 128,114 — 128,114 Storm damage services 10,136 6,162 — 16,298 Consulting and other 206,973 75,582 1,739 284,294 Total revenues $ 637,900 $ 504,064 $ 1,584 $ 1,143,548 Geography: United States $ 608,411 $ 469,042 $ 1,584 $ 1,079,037 Canada 29,489 35,022 — 64,511 Total revenues $ 637,900 $ 504,064 $ 1,584 $ 1,143,548 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 Contract Balances Our contract liabilities consist of advance payments and billings in excess of costs incurred and deferred revenue. The Company recognized $616 and $1,676 of revenue for the three and nine months ended October 1, 2022, that was included in the contract liability balance at December 31, 2021 and $239 and $1,294 of revenue for the three and nine months ended October 2, 2021, that was included in the contract liability balance at December 31, 2020. Net contract liabilities consisted of the following: October 1, December 31, Contract liabilities - current $ 4,599 $ 3,888 Contract liabilities - noncurrent 1,951 1,845 Net contract liabilities $ 6,550 $ 5,733

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	9 Months Ended
	Oct. 01, 2022
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 1, 2022 were as follows: Fair Value Measurements at October 1, 2022 Using: Assets and Liabilities Recorded at Total Carrying Value at October 1, 2022 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 4,000 $ 4,000 $ — $ — Certificates of deposits, noncurrent 7,109 7,109 — — Available-for-sale debt securities: United States Government and agency securities 20,261 20,261 — — Corporate notes and bonds 257 257 — — Total available-for-sale debt securities 20,518 20,518 — — Marketable equity securities: Mutual funds 14,894 14,894 — — Corporate stocks 2,819 2,819 — — Exchange traded funds 1,133 1,133 — — Total marketable equity securities 18,846 18,846 — — Liabilities: Deferred compensation $ 4,759 $ — $ 4,759 $ — Our assets and liabilities measured at fair value on a recurring basis at December 31, 2021 were as follows: Fair Value Measurements at December 31, 2021 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 2021 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 4,250 $ 4,250 $ — $ — Certificates of deposits, noncurrent 10,609 10,609 — — Available-for-sale debt securities: United States Government and agency securities 3,230 3,230 — — Corporate notes and bonds 176 176 — — Total available-for-sale debt securities 3,406 3,406 — — Marketable equity securities: Mutual funds 7,476 7,476 — — Corporate stocks 1,934 1,934 — — Exchange traded funds 1,976 1,976 — — Total marketable equity securities 11,386 11,386 — — Liabilities: Deferred compensation $ 4,333 $ — $ 4,333 $ — The assets invested for self-insurance are certificates of deposit, stocks, bonds, mutual funds and exchange traded funds--classified as Level 1--based on quoted market prices of the identical underlying securities in active markets. The estimated fair value of the deferred compensation--classified as Level 2--is based on the value of the Company's common shares, determined by independent valuation. Fair Value of Financial Instruments --The fair values of our current financial assets and current liabilities, including cash, accounts receivable, accounts payable, and accrued expenses, among others, approximate their reported carrying values because of their short-term nature. Financial instruments classified as noncurrent assets and liabilities and their carrying values and fair values were as follows: October 1, 2022 December 31, 2021 Carrying Fair Carrying Fair Assets: Available-for-sale debt securities $ 20,518 $ 20,518 $ 3,406 $ 3,406 Marketable equity securities 18,846 18,846 11,386 11,386 Liabilities: Revolving credit facility, noncurrent $ 98,099 $ 98,099 $ 46,832 $ 46,832 Senior unsecured notes, noncurrent 75,000 73,396 75,000 78,432 Term loans, noncurrent 2,038 1,973 2,373 2,431 Total $ 175,137 $ 173,468 $ 124,205 $ 127,695 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. 01, 2022
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 another individual with various crimes, including conspiracy to murder the deceased. Two of the three individually charged defendants have pled guilty to charges related to their involvement with the murder and other illegal activities on March 28, 2022 and April 11, 2022. A third individual criminally charged defendant was scheduled to go to trial on October 25, 2022, and was convicted of charges for his role in the murder, harboring of illegal aliens; and money laundering conspiracy. All three criminal defendants have not yet been sentenced. Previously, 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. To date, 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, although Plaintiffs' counsel has submitted a letter to the Court seeking a lift of the stay. 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, as 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 was held on February 24, 2022. At that case management conference, the Court ordered a mediation between the Plaintiffs and Davey Tree related to Davey Tree's contracts with PG&E. Separately, the court ordered that all parties shall participate in a mediation with the Plaintiffs prior to January 27, 2023. An initial mediation date for all the Plaintiffs and Davey Tree related to parties on the contractual issues was set for October 17, 2022 but did not resolve at this initial mediation. The Defendants have also received evidence from the Plaintiff's Trust and PG&E collected by those parties during the PG&E bankruptcy proceedings and Davey Tree's experts have begun their initial inspection of the evidence. Davey Tree has responded to all claims asserted by the Plaintiffs in these actions, denying all liability in these cases and is vigorously defending against Plaintiffs' alleged claims. 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. 01, 2022
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 assists with the appraisal of 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 $990 and $1,279 as of October 1, 2022 and December 31, 2021, respectively. The fair value of the shares held in the Davey 401KSOP and ESOP totaled $167,130 and $168,652 as of October 1, 2022 and December 31, 2021, 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 $168,120 and $169,931 as of October 1, 2022 and December 31, 2021, 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 the 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.

Investments, Debt and Equity Se

Investments, Debt and Equity Securities	9 Months Ended
	Oct. 01, 2022
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure	Marketable Securities The following table summarizes available-for-sale debt securities held at October 1, 2022 by asset type: Available-For-Sale Debt Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value October 1, 2022 Fixed maturity: United States Government and agency securities $ 20,556 $ 6 $ (301) $ 20,261 Corporate notes and bonds 315 — (58) 257 Total available-for-sale debt securities $ 20,871 $ 6 $ (359) $ 20,518 December 31, 2021 Fixed maturity: United States Government and agency securities $ 3,244 $ 11 $ (25) $ 3,230 Corporate notes and bonds 174 2 — 176 Total available-for-sale debt securities $ 3,418 $ 13 $ (25) $ 3,406 Marketable securities are composed of available-for-sale debt securities and marketable equity securities and all marketable securities are held at fair value. We carry a portion of our marketable securities portfolio in long-term assets since they are generally held for the settlement of our insurance claims processed through our wholly owned captive insurance subsidiary. Available-for-sale debt securities are included in marketable securities and other investments totaling $20,518 and $3,406 at October 1, 2022 and December 31, 2021, respectively. Realized gains and losses on sales of available-for-sale debt securities are recognized in net income on the specific identification basis. Changes in the fair values of available-for-sale debt securities that are determined to be holding gains or losses are recorded through accumulated other comprehensive income (loss) net of applicable taxes, within shareholders' equity. In assessing whether a credit loss exists, we evaluate our ability to hold the investment, the strength of the underlying collateral and the extent to which the investment's amortized cost or cost, as appropriate, exceeds its related fair value. We held approximately $18,846 and $11,386 in marketable equity securities as of October 1, 2022 and December 31, 2021, respectively. Realized and unrealized gains and losses on marketable equity securities are included in other income (expense) in the Consolidated Statements of Operations. The net carrying values of available-for-sale debt securities at October 1, 2022 by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because the issuers of the securities may have the right to prepay obligations without prepayment penalties. Amortized Cost Fair Value Due: Less than one year $ 12,999 $ 12,997 One year through five years 5,729 5,568 Five years through ten years 234 191 After ten years 1,909 1,762 Total $ 20,871 $ 20,518

Basis of Financial Statement _2

Basis of Financial Statement Preparation (Policies)	9 Months Ended
	Oct. 01, 2022
Accounting Policies [Abstract]
Basis of financial statement preparation, policy [Policy Text Block]	The 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. 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, 2021 (the “2021 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, long-lived asset valuation, 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.
Commitments and Contingencies, Policy	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.

Accounts Receivable, Net and _2

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Tables)	9 Months Ended
	Oct. 01, 2022
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 1, December 31, Accounts receivable $ 236,903 $ 215,336 Unbilled receivables (1) 92,732 65,957 329,635 281,293 Less allowances for credit losses 3,344 3,013 Accounts receivable, net $ 326,291 $ 278,280 (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 1, December 31, Refundable income taxes $ 364 $ 1,346 Prepaid expenses 41,619 30,911 Assets invested for self-insurance 4,000 4,250 Other 898 1,346 Total $ 46,881 $ 37,853
Property, Plant and Equipment [Table Text Block]	Property and equipment, net October 1, December 31, Land and land improvements $ 26,075 $ 22,129 Buildings and leasehold improvements 75,097 63,933 Equipment 664,518 646,552 765,690 732,614 Less accumulated depreciation 502,989 504,629 Total $ 262,701 $ 227,985
Schedule of Other Assets, Noncurrent [Table Text Block]	Other assets, noncurrent October 1, December 31, Investment--cost-method affiliate $ 1,258 $ 1,258 Deferred income taxes 5,032 4,937 Cloud computing arrangements 3,353 6,530 Other 4,661 4,539 Total $ 14,304 $ 17,264
Accrued expenses [Table Text Block]	Accrued expenses October 1, December 31, Employee compensation $ 34,727 $ 37,828 Accrued compensated absences 11,943 11,007 Self-insured medical claims 3,088 2,891 Income tax payable 6,685 145 Customer advances, deposits 6,957 4,009 Taxes, other than income 17,876 13,789 Other 3,771 5,469 Total $ 85,047 $ 75,138
Other current liabilities [Table Text Block]	Other current liabilities October 1, December 31, Current portion of: Lease liability-operating leases $ 31,726 $ 28,682 Self-insurance accruals 42,774 48,867 Total $ 74,500 $ 77,549
Other Noncurrent Liabilities [Table Text Block]	Other noncurrent liabilities October 1, December 31, Non-qualified retirement plans $ 9,200 $ 8,713 Other 2,981 2,870 Total $ 12,181 $ 11,583

Business Combinations Business

Business Combinations Business Combinations (Tables)	9 Months Ended
	Oct. 01, 2022
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 1, 2022 Year Ended December 31, 2021 Detail of acquisitions: Assets acquired: Cash $ — $ 292 Receivables — 509 Operating supplies 39 1,044 Prepaid expense — 203 Equipment 1,186 4,049 Deposits and other 265 1,574 Intangible assets 1,350 3,005 Goodwill 3,175 7,723 Liabilities assumed (329) (3,713) Debt issued for purchases of businesses (1,233) (2,961) Cash paid $ 4,453 $ 11,725

Identified Intangible Assets _2

Identified Intangible Assets and Goodwill, Net (Tables)	9 Months Ended
	Oct. 01, 2022
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 1, 2022 December 31, 2021 Carrying Accumulated Carrying Accumulated Amortized intangible assets: Customer lists/relationships $ 33,498 $ 26,222 $ 32,294 $ 24,090 Employment-related 10,451 8,754 9,946 8,301 Tradenames 8,641 6,977 8,426 6,642 Amortized intangible assets 52,590 $ 41,953 50,666 $ 39,033 Less accumulated amortization 41,953 39,033 Identified intangible assets, net $ 10,637 $ 11,633 Goodwill $ 58,999 $ 55,980
Schedule of Goodwill [Table Text Block]	The changes in the carrying amounts of goodwill, by segment, for the nine months ended October 1, 2022 and the year ended December 31, 2021 were as follows: Balance at January 1, 2022 Acquisitions Translation Balance at October 1, 2022 Utility $ 4,911 $ 30 $ — $ 4,941 Residential and Commercial 51,069 3,145 (156) 54,058 Total $ 55,980 $ 3,175 $ (156) $ 58,999 Balance at January 1, 2021 Acquisitions Translation Balance at December 31, 2021 Utility $ 4,911 $ — $ — $ 4,911 Residential and Commercial 43,345 7,723 1 51,069 Total $ 48,256 $ 7,723 $ 1 $ 55,980
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	The estimated future aggregate amortization expense of intangible assets, as of October 1, 2022, was as follows: Estimated Future Remaining three months of 2022 $ 820 2023 3,073 2024 2,752 2025 1,970 2026 1,132 2027 648 Thereafter 242 $ 10,637

Long-Term Debt and Commitment_2

Long-Term Debt and Commitments Related to Letters of Credit (Tables)	9 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
Schedule of long-term debt [Table Text Block]	Our long-term debt consisted of the following: October 1, December 31, Revolving credit facility: Swing-line borrowings $ 23,099 $ 16,832 LIBOR borrowings 75,000 30,000 98,099 46,832 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 33,128 25,182 206,227 147,014 Less debt issuance costs 558 674 Less current portion 31,090 22,809 $ 174,579 $ 123,531

Leases (Tables)

Leases (Tables)	9 Months Ended
	Oct. 01, 2022
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 1, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 95,350 $ 86,423 Finance lease assets Property and equipment, net 13,268 11,592 Total lease assets $ 108,618 $ 98,015 Liabilities Current operating lease liabilities Other current liabilities $ 31,726 $ 28,682 Non-current operating lease liabilities Lease liabilities - operating leases 62,586 57,335 Total operating lease liabilities 94,312 86,017 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 2,998 2,459 Non-current finance lease liabilities Lease liabilities - finance leases 9,704 8,646 Total finance lease liabilities 12,702 11,105 Total lease liabilities $ 107,014 $ 97,122
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 1, October 2, October 1, October 2, Operating lease cost Operating expense $ 6,649 $ 4,965 $ 19,095 $ 13,065 Operating lease cost Selling expense 2,926 2,631 8,492 7,718 Operating lease cost General and administrative expense 304 290 883 867 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 889 752 2,334 1,985 Interest expense on lease liabilities Interest expense 74 52 196 134 Other lease cost (1) Operating expense 1,271 999 3,613 2,839 Other lease cost (1) Selling expense 235 360 1,059 1,013 Other lease cost (1) General and administrative expense 27 8 59 28 Total lease cost $ 12,375 $ 10,057 $ 35,731 $ 27,649 (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 1, October 2, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (29,194) $ (21,822) Operating cash flows from finance leases (196) (134) Financing cash flows from finance leases (2,313) (2,688) Right-of-use assets obtained in exchange for lease obligations: Operating leases 38,403 47,069 Finance leases 3,910 4,174
Finance and operating lease, liability, maturity [Table Text Block]	Maturity Analysis of Lease Liabilities As of October 1, 2022 Operating Finance Remaining three months of 2022 $ 9,301 $ 747 2023 31,878 3,237 2024 24,610 3,106 2025 16,964 2,472 2026 9,277 2,101 2027 3,343 1,123 Thereafter 4,061 732 Total lease payments 99,434 13,518 Less interest 5,122 816 Total $ 94,312 $ 12,702

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Oct. 01, 2022
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 1, October 2, October 1, October 2, Compensation expense, all share-based payment plans $ 1,658 $ 1,167 $ 5,244 $ 3,432
Schedule of share-based compensation, stock-settled stock appreciation rights award activity [Table Text Block]	The following table summarizes our SSARs as of October 1, 2022. Stock-Settled Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2022 87,534 $ 1.92 Granted — — Forfeited — — Vested (43,752) 1.92 Unvested, October 1, 2022 43,782 $ 1.92 0.3 years $ 19 $ 792
Schedule of share-based compensation, restricted stock units award activity [Table Text Block]	The following table summarizes PRSUs and RSUs as of October 1, 2022. Restricted Stock Units Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2022 740,160 $ 12.49 Granted 351,357 17.89 Forfeited (1,000) 17.89 Vested (181,176) 11.04 Unvested, October 1, 2022 909,341 $ 14.86 2.0 years $ 8,315 $ 13,517 Employee PRSUs 851,640 $ 14.89 2.0 years $ 7,863 $ 12,685 Nonemployee Director RSUs 57,701 $ 14.42 2.2 years $ 452 $ 832
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 1, October 2, Volatility rate 9.7 % 9.9 % Risk-free interest rate 1.7 % .3 % Expected dividend yield .4 % .4 % Expected life of awards (years) 3.0 3.0
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 1, 2022. Stock Options Number Weighted- Weighted- Aggregate Outstanding, January 1, 2022 2,350,934 $ 8.56 Granted — — Exercised (219,143) 8.29 Forfeited (17,820) 8.01 Outstanding, October 1, 2022 2,113,971 $ 8.59 4.2 years $ 20,104 Exercisable, October 1, 2022 1,725,879 $ 7.99 3.5 years $ 17,449

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Oct. 01, 2022
Equity [Abstract]
Schedule of other comprehensive income (loss) [Table Text Block]	The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity for the three and nine months ended October 1, 2022 and October 2, 2021: Three Months Ended October 1, 2022 Foreign Available for Sale Securities Defined Accumulated Balance at July 2, 2022 $ (4,175) $ (181) $ (473) $ (4,829) Other comprehensive income (loss) before reclassifications Translation adjustment $ (1,934) $ — $ — $ (1,934) Unrealized losses — (113) — (113) Amounts reclassified from accumulated other comprehensive income (loss) — (11) 30 19 Tax effect — 26 (8) 18 Net of tax amount (1,934) (98) 22 (2,010) Balance at October 1, 2022 $ (6,109) $ (279) $ (451) $ (6,839) Three Months Ended October 2, 2021 Foreign Available-for-Sale Securities Defined Accumulated Balance at July 3, 2021 $ (2,845) $ — $ (735) $ (3,580) Other comprehensive income (loss) before reclassifications Translation adjustment $ (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) Nine Months Ended October 1, 2022 Foreign Available-for-Sale Securities Defined Accumulated Balance at January 1, 2022 $ (3,654) $ — $ (519) $ (4,173) Other comprehensive income (loss) before reclassifications Translation adjustment $ (2,455) $ — $ — $ (2,455) Unrealized losses — (350) — (350) Amounts reclassified from accumulated other comprehensive income (loss) — (3) 92 89 Tax effect — 74 (24) 50 Net of tax amount (2,455) (279) 68 (2,666) Balance at October 1, 2022 $ (6,109) $ (279) $ (451) $ (6,839) Nine Months Ended October 2, 2021 Foreign Available-for-Sale Securities Defined Accumulated Balance at January 1, 2021 $ (3,738) $ — $ (809) $ (4,547) Other comprehensive income (loss) before reclassifications Translation adjustment $ 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)

Per Share Amounts and Common _2

Per Share Amounts and Common Shares Outstanding (Tables)	9 Months Ended
	Oct. 01, 2022
Equity [Abstract]
Schedule of earnings per share, basic and diluted [Table Text Block]	The per share amounts were computed as follows: Three Months Ended Nine Months Ended October 1, October 2, October 1, October 2, Income available to common shareholders: Net income $ 20,464 $ 24,927 $ 49,031 $ 57,897 Weighted-average shares (in thousands): Basic: Outstanding 43,920 44,885 44,194 45,257 Partially-paid share subscriptions 228 — 228 — Basic weighted-average shares 44,148 44,885 44,422 45,257 Diluted: Basic from above 44,148 44,885 44,422 45,257 Incremental shares from assumed: Exercise of stock options and awards 2,257 3,066 2,297 2,528 Diluted weighted-average shares 46,405 47,951 46,719 47,785 Net income per share: Basic $ .46 $ .56 $ 1.10 $ 1.28 Diluted $ .44 $ .52 $ 1.05 $ 1.21
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 1, 2022 was as follows: Common Redeemable Total Shares outstanding at January 1, 2022 35,110,432 9,391,790 44,502,222 Shares purchased (1,646,735) (881,136) (2,527,871) Shares sold 472,110 777,725 1,249,835 Stock subscription offering -- cash purchases 152,800 — 152,800 Options and awards exercised 368,402 — 368,402 Shares outstanding at October 1, 2022 34,457,009 9,288,379 43,745,388

Operations by Business Segment

Operations by Business Segment (Tables)	9 Months Ended
	Oct. 01, 2022
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 1, 2022 Revenues $ 217,305 $ 180,706 $ 934 $ — $ 398,945 Income (loss) from operations 16,790 21,204 (4,033) (948) (a) 33,013 Interest expense (2,164) (2,164) Interest income 303 303 Other income (expense), net (3,371) (3,371) Income before income taxes $ 27,781 Segment assets, total $ 331,393 $ 305,216 $ — $ 263,362 (b) $ 899,971 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 Nine Months Ended October 1, 2022 Revenues $ 637,900 $ 504,064 $ 1,584 $ — $ 1,143,548 Income (loss) from operations 49,260 50,759 (14,852) (5,665) (a) 79,502 Interest expense (5,312) (5,312) Interest income 489 489 Other income (expense), net (8,241) (8,241) Income before income taxes $ 66,438 Segment assets, total $ 331,393 $ 305,216 $ — $ 263,362 (b) $ 899,971 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 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. 01, 2022
Revenue Recognition [Abstract]
Disaggregation of revenue [Table Text Block]	The following tables disaggregate our revenue for the three and nine months ended October 1, 2022 and October 2, 2021 by major sources: Three Months Ended October 1, 2022 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 138,112 $ 105,108 $ (28) $ 243,192 Grounds maintenance — 46,056 — 46,056 Storm damage services 7,004 2,564 — 9,568 Consulting and other 72,189 26,978 962 100,129 Total revenues $ 217,305 $ 180,706 $ 934 $ 398,945 Geography: United States $ 207,004 $ 168,405 $ 934 $ 376,343 Canada 10,301 12,301 — 22,602 Total revenues $ 217,305 $ 180,706 $ 934 $ 398,945 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 Nine Months Ended October 1, 2022 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 420,791 $ 294,206 $ (155) $ 714,842 Grounds maintenance — 128,114 — 128,114 Storm damage services 10,136 6,162 — 16,298 Consulting and other 206,973 75,582 1,739 284,294 Total revenues $ 637,900 $ 504,064 $ 1,584 $ 1,143,548 Geography: United States $ 608,411 $ 469,042 $ 1,584 $ 1,079,037 Canada 29,489 35,022 — 64,511 Total revenues $ 637,900 $ 504,064 $ 1,584 $ 1,143,548 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
Contract with customer, asset and liability [Table Text Block]	Net contract liabilities consisted of the following: October 1, December 31, Contract liabilities - current $ 4,599 $ 3,888 Contract liabilities - noncurrent 1,951 1,845 Net contract liabilities $ 6,550 $ 5,733

Fair Value Measurements and F_2

Fair Value Measurements and Financial Instruments (Tables)	9 Months Ended
	Oct. 01, 2022
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 1, 2022 were as follows: Fair Value Measurements at October 1, 2022 Using: Assets and Liabilities Recorded at Total Carrying Value at October 1, 2022 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 4,000 $ 4,000 $ — $ — Certificates of deposits, noncurrent 7,109 7,109 — — Available-for-sale debt securities: United States Government and agency securities 20,261 20,261 — — Corporate notes and bonds 257 257 — — Total available-for-sale debt securities 20,518 20,518 — — Marketable equity securities: Mutual funds 14,894 14,894 — — Corporate stocks 2,819 2,819 — — Exchange traded funds 1,133 1,133 — — Total marketable equity securities 18,846 18,846 — — Liabilities: Deferred compensation $ 4,759 $ — $ 4,759 $ — Our assets and liabilities measured at fair value on a recurring basis at December 31, 2021 were as follows: Fair Value Measurements at December 31, 2021 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 2021 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 4,250 $ 4,250 $ — $ — Certificates of deposits, noncurrent 10,609 10,609 — — Available-for-sale debt securities: United States Government and agency securities 3,230 3,230 — — Corporate notes and bonds 176 176 — — Total available-for-sale debt securities 3,406 3,406 — — Marketable equity securities: Mutual funds 7,476 7,476 — — Corporate stocks 1,934 1,934 — — Exchange traded funds 1,976 1,976 — — Total marketable equity securities 11,386 11,386 — — Liabilities: Deferred compensation $ 4,333 $ — $ 4,333 $ —
Financial instruments recorded at historical carrying value [Table Text Block]	Financial instruments classified as noncurrent assets and liabilities and their carrying values and fair values were as follows: October 1, 2022 December 31, 2021 Carrying Fair Carrying Fair Assets: Available-for-sale debt securities $ 20,518 $ 20,518 $ 3,406 $ 3,406 Marketable equity securities 18,846 18,846 11,386 11,386 Liabilities: Revolving credit facility, noncurrent $ 98,099 $ 98,099 $ 46,832 $ 46,832 Senior unsecured notes, noncurrent 75,000 73,396 75,000 78,432 Term loans, noncurrent 2,038 1,973 2,373 2,431 Total $ 175,137 $ 173,468 $ 124,205 $ 127,695

Investments, Debt and Equity _2

Investments, Debt and Equity Securities (Tables)	9 Months Ended
	Oct. 01, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation	The following table summarizes available-for-sale debt securities held at October 1, 2022 by asset type: Available-For-Sale Debt Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value October 1, 2022 Fixed maturity: United States Government and agency securities $ 20,556 $ 6 $ (301) $ 20,261 Corporate notes and bonds 315 — (58) 257 Total available-for-sale debt securities $ 20,871 $ 6 $ (359) $ 20,518 December 31, 2021 Fixed maturity: United States Government and agency securities $ 3,244 $ 11 $ (25) $ 3,230 Corporate notes and bonds 174 2 — 176 Total available-for-sale debt securities $ 3,418 $ 13 $ (25) $ 3,406
Investments Classified by Contractual Maturity Date	The net carrying values of available-for-sale debt securities at October 1, 2022 by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because the issuers of the securities may have the right to prepay obligations without prepayment penalties. Amortized Cost Fair Value Due: Less than one year $ 12,999 $ 12,997 One year through five years 5,729 5,568 Five years through ten years 234 191 After ten years 1,909 1,762 Total $ 20,871 $ 20,518

Basis of Financial Statement _3

Basis of Financial Statement Preparation (Details)	9 Months Ended
	Oct. 01, 2022
Reclassification [Line Items]
Stock split, conversion ratio	2

Accounts Receivable, Net and _3

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2021
Accounts receivable, net
Accounts receivable	$ 236,903	$ 215,336
Unbilled receivables(1)	92,732	65,957
Accounts receivable, gross	329,635	281,293
Less allowances for credit losses	3,344	3,013
Accounts receivable, net	326,291	278,280
Other current assets
Refundable income taxes	364	1,346
Prepaid expenses	41,619	30,911
Assets invested for self-insurance	4,000	4,250
Other	898	1,346
Total	46,881	37,853
Property, Plant and Equipment, Net [Abstract]
Land and Land Improvements	26,075	22,129
Buildings and leasehold improvements	75,097	63,933
Equipment	664,518	646,552
Property, Plant and Equipment, Gross	765,690	732,614
Less accumulated depreciation	502,989	504,629
Property and equipment, net	262,701	227,985
Other Assets, Noncurrent [Abstract]
Investment--cost-method affiliate	1,258	1,258
Deferred income taxes	5,032	4,937
Cloud computing arrangements	3,353	6,530
Other	4,661	4,539
Total	14,304	17,264
Accrued expenses
Employee compensation	34,727	37,828
Accrued compensated absences	11,943	11,007
Self-insured medical claims	3,088	2,891
Income tax payable	6,685	145
Customer advances, deposits	6,957	4,009
Taxes, other than income	17,876	13,789
Other	3,771	5,469
Total	85,047	75,138
Other current liabilities
Current operating lease liabilities	31,726	28,682
Current portion of long-term debt	31,090	22,809
Self-insurance accruals	42,774	48,867
Total	74,500	77,549
Other noncurrent liabilities
Non-qualified retirement plans	9,200	8,713
Other	2,981	2,870
Total	$ 12,181	$ 11,583

Business Combinations (Details)

Business Combinations (Details) $ in Thousands	1 Months Ended	9 Months Ended	12 Months Ended
	Nov. 08, 2022 USD ($)	Oct. 01, 2022 USD ($)	Dec. 31, 2021 USD ($)
Payments to Acquire Businesses, Gross		$ 4,453	$ 11,725
Debt issued for purchases of businesses		1,233	2,961
Business Acquisition, Preacquisition Contingency, Amount of Settlement		100
Cash		0	292
Receivables		0	509
Operating supplies		39	1,044
Prepaid expense		0	203
Equipment		1,186	4,049
Deposits and other		265	1,574
Intangible assets		1,350	3,005
Goodwill		3,175	7,723
Liabilities assumed		$ 329	$ 3,713
Subsequent event [Member]
Investment in businesses	$ 1,450
Debt issued for purchases of businesses	470
Liabilities assumed	$ 0
Number of Businesses Acquired	1
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. 01, 2022	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	$ 52,590	$ 50,666
Accumulated amortization	41,953	39,033
Identified intangible assets, net	10,637	11,633
Goodwill	58,999	55,980	$ 48,256
Customer lists/relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	33,498	32,294
Accumulated amortization	26,222	24,090
Employment-related [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	10,451	9,946
Accumulated amortization	8,754	8,301
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	8,641	8,426
Accumulated amortization	$ 6,977	$ 6,642

Identified Intangible Assets _4

Identified Intangible Assets and Goodwill, Net Schedule of Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Oct. 01, 2022	Dec. 31, 2021
Goodwill [Line Items]
Goodwill	$ 55,980	$ 48,256
Goodwill, acquisitions	3,175	7,723
Goodwill, translation and other adjustments	(156)	1
Goodwill	58,999	55,980
Remaining three months of 2022	820
Finite-Lived Intangible Asset, Expected Amortization, Year One	3,073
Finite-Lived Intangible Assets, Amortization Expense, Year Two	2,752
Finite-Lived Intangible Assets, Amortization Expense, Year Three	1,970
Finite-Lived Intangible Assets, Amortization Expense, Year Four	1,132
Finite-Lived Intangible Assets, Amortization Expense, Year Five	648
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	242
Intangible assets, net	10,637	11,633
Utility
Goodwill [Line Items]
Goodwill	4,911	4,911
Goodwill, acquisitions	30	0
Goodwill, translation and other adjustments	0	0
Goodwill	4,941	4,911
Residential and commercial
Goodwill [Line Items]
Goodwill	51,069	43,345
Goodwill, acquisitions	3,145	7,723
Goodwill, translation and other adjustments	(156)	1
Goodwill	$ 54,058	$ 51,069

Long-Term Debt and Commitment_3

Long-Term Debt and Commitments Related to Letters of Credit Long-Term Debt (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2021
Revolving credit facility, noncurrent	$ 98,099	$ 46,832
Term loans	33,128	25,182
Long-term debt	206,227	147,014
Less debt issuance costs	558	674
Less current portion	31,090	22,809
Long-term debt, excluding current maturities	174,579	123,531
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	23,099	16,832
London Interbank Offered Rate (LIBOR) [Member]
Revolving credit facility, noncurrent	75,000	30,000
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) $ in Thousands	9 Months Ended
	Oct. 01, 2022 USD ($)	Dec. 31, 2021 USD ($)
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	224,201
Revolving credit facility borrowings	$ 98,099	$ 46,832
Number of principal payments	5
Long-term debt, maturities, repayments of principal in next twelve months	$ 9,885
Long-Term Debt, Maturity, Year One	21,635
Long-term debt, maturities, repayments of principal in year two	16,196
Long-term debt, maturities, repayments of principal in year three	15,411
Long-term debt, maturities, repayments of principal in year four	113,100
Long-term debt, maturities, repayments of principal in year five	15,000
Long-term debt, maturities, repayments of principal after year five	$ 15,000
Anniversary when principal payments begin	6
Line of Credit Facility, Remaining Borrowing Capacity	$ 8,971
Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.10%
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Line of credit [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.75%
Maximum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.225%
Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Line of credit [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	1.50%
Swing-line borrowings [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 30,000
Revolving credit facility borrowings	$ 23,099	16,832
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%
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%
Unused commitment fee threshold percent	0.50
Debt instrument variable rate base rate calculation, default rate	2%
Accounts receivable securitization [Member] | Base Rate, Federal Funds [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.50%
Accounts receivable securitization [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.10%
Outstanding borrowings, interest rate adjustment (Decrease)	1%
Line of credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	$ 100,799
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	$ 94,509	88,362
Letter of credit [Member] | Revolving credit facility [Member]
Debt Instrument [Line Items]
Letters of credit issued	2,700	2,877
Letter of credit [Member] | Accounts receivable securitization [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	100,000	100,000
Letters of credit issued	$ 89,689	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	$ 2,120	$ 2,130
Letter of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	150,000
Line of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 11,091

Leases Assets and liabilities (

Leases Assets and liabilities (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2021
Assets and Liabilities, Lessee [Abstract]
Operating lease assets	$ 95,350	$ 86,423
Finance lease assets	13,268	11,592
Total lease assets	108,618	98,015
Current operating lease liabilities	31,726	28,682
Non-current operating lease liabilities	62,586	57,335
Total operating lease liabilities	94,312	86,017
Current portion of finance lease liabilities	2,998	2,459
Non-current finance lease liabilities	9,704	8,646
Total finance lease liabilities	12,702	11,105
Total lease liabilities	$ 107,014	$ 97,122

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Income and expenses, lessee [Line Items]
Finance lease cost, amortization of right-of-use asset	$ 889	$ 752	$ 2,334	$ 1,985
Finance lease cost, interest expense on lease liabilities	74	52	196	134
Total lease cost	12,375	10,057	35,731	27,649
Operating expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	6,649	4,965	19,095	13,065
Other lease cost	1,271	999	3,613	2,839
Selling expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	2,926	2,631	8,492	7,718
Other lease cost	235	360	1,059	1,013
General and administrative expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	304	290	883	867
Other lease cost	$ 27	$ 8	$ 59	$ 28

Leases Remaining lease term (De

Leases Remaining lease term (Details)	Oct. 01, 2022
Leases [Abstract]
Operating leases, weighted average remaining lease term	3 years 8 months 12 days
Finance lease, weighted average remaining lease term	4 years 8 months 12 days

Leases Leases weighted average

Leases Leases weighted average discount rate (Details)	Oct. 01, 2022
Leases [Abstract]
Operating lease, weighted average discount rate, percent	2.90%
Finance lease, weighted average discount rate, percent	2.72%

Leases Supplemental cash flow i

Leases Supplemental cash flow information realted to leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Cash Flow, Operating Activities, Lessee [Abstract]
Operating cash flows from operating leases	$ (29,194)	$ (21,822)
Operating cash flows from finance leases	(196)	(134)
Cash Flow, Financing Activities, Lessee [Abstract]
Financing cash flows from finance leases	(2,313)	(2,688)
Lease, Cost [Abstract]
Right-of-use asset obtained in exchange for lease obligations, operating leases	38,403	47,069
Right-of-use asset obtained in exchange for lease obligations, finance leases	$ 3,910	$ 4,174

Leases Maturity (Details)

Leases Maturity (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2021
Lessee, Operating Lease, Liability, Payments, Due Next Twelve Months
Remaining three months of 2022	$ 9,301
2023	31,878
2024	24,610
2025	16,964
2026	9,277
2027	3,343
Thereafter	4,061
Total lease payments	99,434
Less interest	5,122
Total	94,312	$ 86,017
Finance Lease, Liability, Payments, Due Next Twelve Months
Remaining three months of 2022	747
2023	3,237
2024	3,106
2025	2,472
2026	2,101
2027	1,123
Thereafter	732
Total lease payments	13,518
Less interest	816
Total	$ 12,702	$ 11,105

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
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%
Share-based compensation arrangement by share-based payment award, percentage of outstanding and available for grant, maximum			10%
Compensation expense, share-based payment plans	$ 1,658	$ 1,167	$ 5,244	$ 3,432
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Volatility rate			9.70%	9.90%
Risk-free interest rate			1.70%	0.30%
Expected dividend yield			0.40%	0.40%
Expected life of awards (years)			3 years	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Exercisable, ending balance	1,725,879		1,725,879
Stock option plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 289	$ 343
Stock options awarded, term (years)			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance			2,350,934
Granted			0
Exercised			(219,143)
Forfeited			(17,820)
Outstanding, ending balance	2,113,971		2,113,971
Exercisable, ending balance	1,725,879		1,725,879
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average exercise price, beginning balance			$ 8.56
Granted, weighted average exercise price			0
Exercised, weighted average exercise price			8.29
Forfeited, weighted average exercise price			8.01
Outstanding, weighted average exercise price, ending balance	$ 8.59		8.59
Exercisable, weighted average exercise price, ending balance	$ 7.99		$ 7.99
Outstanding, weighted average remaining contractual life (years)			4 years 2 months 12 days
Exercisable, weighted average remaining contractual life (years)			3 years 6 months
Outstanding, aggregate intrinsic value	$ 20,104		$ 20,104
Exercisable, aggregate intrinsic value	17,449		17,449
Outstanding, unrecognized compensation cost	$ 489		$ 489
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, period for recognition			9 months 18 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			$ 65	120
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance			87,534
Granted			0
Forfeited			0
Vested			(43,752)
Unvested, ending balance	43,782		43,782
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			$ 1.92
Granted, weighted average award date value			0
Forfeited, weighted average award date value			0
Vested, weighted average award date value			1.92
Unvested, weighted average award date value, ending balance	$ 1.92		$ 1.92
Weighted average remaining contractual life (years)			3 months 18 days
Unrecognized compensation cost	$ 19		$ 19
Aggregate intrinsic value	$ 792		792
Restricted stock units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 3,510	1,782
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance			740,160
Granted			351,357
Forfeited			(1,000)
Vested			(181,176)
Unvested, ending balance	909,341		909,341
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			$ 12.49
Granted, weighted average award date value			17.89
Forfeited, weighted average award date value			17.89
Vested, weighted average award date value			11.04
Unvested, weighted average award date value, ending balance	$ 14.86		$ 14.86
Weighted average remaining contractual life (years)			2 years
Unrecognized compensation cost	$ 8,315		$ 8,315
Aggregate intrinsic value	$ 13,517		$ 13,517
Employee PRSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Granted			336,664
Unvested, ending balance	851,640		851,640
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	$ 14.89		$ 14.89
Weighted average remaining contractual life (years)			2 years
Unrecognized compensation cost	$ 7,863		$ 7,863
Aggregate intrinsic value	$ 12,685		$ 12,685
Nonemployee Director RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Granted			14,693
Unvested, ending balance	57,701		57,701
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	$ 14.42		$ 14.42
Weighted average remaining contractual life (years)			2 years 2 months 12 days
Unrecognized compensation cost	$ 452		$ 452
Aggregate intrinsic value	$ 832		832
The Davey Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 1,380	$ 1,187
Employee stock purchase plan, service period			1 year
Employee stock purchase plan, percentage of market price, purchase date			85%
Employee stock purchase plan, discount from market price, purchase date			15%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Estimated annual effective tax rate			26.60%
Effective income tax rate	26.30%	25%	26.20%	26.20%
Unrecognized tax benefits	$ 666		$ 666		$ 700
Unrecognized tax benefits that would impact effective tax rate	293		293		327
Unrecognized tax benefits, interest on income taxes accrued	$ 45		$ 45		$ 56

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (4,829)	$ (3,580)	$ (4,173)	$ (4,547)
Unrealized gains (losses)	(1,934)	(788)	(2,455)	105
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	(113)		(350)
Amounts reclassified from accumulated other comprehensive income (loss)	19	51	89	151
Tax effect	18	(13)	50	(39)
Net of tax amount	(2,010)	(750)	(2,666)	217
Ending balance	(6,839)	(4,330)	(6,839)	(4,330)
Foreign currency translation adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(4,175)	(2,845)	(3,654)	(3,738)
Unrealized gains (losses)	(1,934)	(788)	(2,455)	105
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	0		0
Amounts reclassified from accumulated other comprehensive income (loss)	0	0	0	0
Tax effect	0	0	0	0
Net of tax amount	(1,934)	(788)	(2,455)	105
Ending balance	(6,109)	(3,633)	(6,109)	(3,633)
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(181)	0	0	0
Unrealized gains (losses)	0	0	0	0
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	(113)		(350)
Amounts reclassified from accumulated other comprehensive income (loss)	(11)	0	(3)	0
Tax effect	26	0	74	0
Net of tax amount	(98)	0	(279)	0
Ending balance	(279)	0	(279)	0
Defined benefit pension plans [member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(473)	(735)	(519)	(809)
Unrealized gains (losses)	0	0	0	0
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	0		0
Amounts reclassified from accumulated other comprehensive income (loss)	30	51	92	151
Tax effect	(8)	(13)	(24)	(39)
Net of tax amount	22	38	68	112
Ending balance	$ (451)	$ (697)	$ (451)	$ (697)

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. 01, 2022 USD ($) $ / shares shares	Oct. 02, 2021 USD ($) $ / shares shares	Oct. 01, 2022 USD ($) $ / shares shares	Oct. 02, 2021 USD ($) $ / shares shares	Dec. 31, 2021 $ / shares shares
Equity [Abstract]
Net income | $	$ 20,464	$ 24,927	$ 49,031	$ 57,897
Weighted-average shares outstanding, basic	43,920,000	44,885,000	44,194,000	45,257,000
Weighted-average shares, partially-paid share subscriptions	228,000	0	228,000	0
Basic weighted average shares	44,148,000	44,885,000	44,422,000	45,257,000
Incremental shares from assumed exercise of stock options and awards	2,257,000	3,066,000	2,297,000	2,528,000
Diluted weighted-average shares	46,405,000	47,951,000	46,719,000	47,785,000
Net income per share basic | $ / shares	$ 0.46	$ 0.56	$ 1.10	$ 1.28
Net income per share diluted | $ / shares	$ 0.44	$ 0.52	$ 1.05	$ 1.21
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2022			44,502,222
Shares purchased			(2,527,871)
Shares sold			1,249,835
Stock subscription offering -- cash purchases			152,800
Options and awards exercised			368,402
Shares outstanding at October 1, 2022	43,745,388		43,745,388
Employee options exercisable	1,725,879		1,725,879
Common stock, shares subscribed but unissued	1,318,450		1,318,450
Purchase rights, outstanding	487,488		487,488
Stock split, conversion ratio			2
Common stock, shares authorized	96,000,000		96,000,000		96,000,000
Common stock, par value per share | $ / shares	$ 0.50		$ 0.50		$ 0.50
Stock subscription offering -- cash purchases			152,800
Previously reported
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
Common shares, net of treasury shares [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2022			35,110,432
Shares purchased			(1,646,735)
Shares sold			472,110
Stock subscription offering -- cash purchases			152,800
Options and awards exercised			368,402
Shares outstanding at October 1, 2022	34,457,009		34,457,009
Stock subscription offering -- cash purchases			152,800
Redeemable shares [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2022			9,391,790
Shares purchased			(881,136)
Shares sold			777,725
Stock subscription offering -- cash purchases			0
Options and awards exercised			0
Shares outstanding at October 1, 2022	9,288,379		9,288,379
Stock subscription offering -- cash purchases			0
Stock option plans [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Employee options exercisable	1,725,879		1,725,879

Per Share Amounts and Common _4

Per Share Amounts and Common Shares Outstanding Stock subscription (Details)	9 Months Ended
	Oct. 01, 2022 USD ($) $ / shares shares
Equity [Abstract]
Common stock, shares subscribed but unissued	1,318,450
Stock subscription offering, total number of shares offered	2,666,667
Stock subscription offering, subscription price | $ / shares	$ 18.10
Stock subscription offering, number of shares subscribed	1,476,250
stock subscription offering, value of shares subscribed | $	$ 26,720,000
Stock subscription offering, minimum financed amount | $	$ 5,000
Stock subscription offering, down payment	10%
Stock subscription offering, term (in years)	7 years
stock subscription offering, minimum interest rate offered	0.0200
Stock subscription offering, interest rate	3.15%
Stock subscription offering, minimum amount to receive right | $	$ 5,000
Stock subscription offering, number of shares purchased to receive one right	3
Stock subscription offering, number of rights issued	489,169
Stock subscription offering, right expiration term (in years)	7 years

Operations by Business Segmen_2

Operations by Business Segment (Details) $ in Thousands		3 Months Ended		9 Months Ended
		Oct. 01, 2022 USD ($)	Oct. 02, 2021 USD ($)	Oct. 01, 2022 USD ($)	Oct. 02, 2021 USD ($)	Dec. 31, 2021 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments				2
Revenues		$ 398,945	$ 370,244	$ 1,143,548	$ 1,024,541
Income (loss) from operations		33,013	36,933	79,502	87,931
Interest expense		(2,164)	(1,449)	(5,312)	(4,093)
Interest income		303	39	489	161
Other income (expense), net		(3,371)	(2,298)	(8,241)	(5,548)
Income before income taxes		27,781	33,225	66,438	78,451
Segment assets, total		899,971	775,713	899,971	775,713	$ 772,941
Utility
Segment Reporting Information [Line Items]
Revenues		217,305	204,960	637,900	557,349
Income (loss) from operations		16,790	23,124	49,260	50,015
Segment assets, total		331,393	286,157	331,393	286,157
Residential and commercial
Segment Reporting Information [Line Items]
Revenues		180,706	164,737	504,064	465,524
Income (loss) from operations		21,204	17,595	50,759	51,893
Segment assets, total		305,216	278,847	305,216	278,847
All other
Segment Reporting Information [Line Items]
Revenues		934	547	1,584	1,668
Income (loss) from operations		(4,033)	(2,701)	(14,852)	(11,367)
Segment assets, total		0	0	0	0
Reconciling Adjustments
Segment Reporting Information [Line Items]
Revenues		0	0	0	0
Income (loss) from operations	[1]	(948)	(1,085)	(5,665)	(2,610)
Interest expense		(2,164)	(1,449)	(5,312)	(4,093)
Interest income		303	39	489	161
Other income (expense), net		(3,371)	(2,298)	(8,241)	(5,548)
Segment assets, total	[2]	$ 263,362	$ 210,709	$ 263,362	$ 210,709
[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. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	$ 398,945	$ 370,244	$ 1,143,548	$ 1,024,541
United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	376,343	347,696	1,079,037	959,644
Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	22,602	22,548	64,511	64,897
Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	243,192	236,971	714,842	665,200
Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	46,056	40,452	128,114	116,810
Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	9,568	12,740	16,298	19,483
Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	100,129	80,081	284,294	223,048
Utility
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	217,305	204,960	637,900	557,349
Utility | United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	207,004	194,140	608,411	525,818
Utility | Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	10,301	10,820	29,489	31,531
Utility | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	138,112	140,039	420,791	393,742
Utility | Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0	0	0
Utility | Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	7,004	10,052	10,136	13,997
Utility | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	72,189	54,869	206,973	149,610
Residential and commercial
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	180,706	164,737	504,064	465,524
Residential and commercial | United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	168,405	153,009	469,042	432,158
Residential and commercial | Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	12,301	11,728	35,022	33,366
Residential and commercial | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	105,108	96,961	294,206	271,682
Residential and commercial | Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	46,056	40,452	128,114	116,810
Residential and commercial | Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	2,564	2,688	6,162	5,486
Residential and commercial | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	26,978	24,636	75,582	71,546
All other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	934	547	1,584	1,668
All other | United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	934	547	1,584	1,668
All other | Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0	0	0
All other | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	(28)	(29)	(155)	(224)
All other | Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0	0	0
All other | Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0	0	0
All other | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	$ 962	$ 576	$ 1,739	$ 1,892

Revenue Recognition Contract wi

Revenue Recognition Contract with customer, asset and liability (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021	Dec. 31, 2021
Revenue Recognition [Abstract]
Liability recognized in revenue	$ 616	$ 239	$ 1,676	$ 1,294
Contract liabilities - current	4,599		4,599		$ 3,888
Contract liabilities - noncurrent	1,951		1,951		1,845
Net contract liabilities	$ 6,550		$ 6,550		$ 5,733

Fair Value Measurements and F_3

Fair Value Measurements and Financial Instruments (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2021
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	$ 4,000	$ 4,250
Available-for-sale debt securities:	20,518	3,406
Marketable equity securities:	18,846	11,386
United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	20,261	3,230
Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	257	176
Total carrying value
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	20,518	3,406
Marketable equity securities:		11,386
Fair value, measurements, recurring [Member] | Total carrying value
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	20,518	3,406
Marketable equity securities:	18,846	11,386
Deferred compensation	4,759	4,333
Fair value, measurements, recurring [Member] | Total carrying value | Certificates of deposit
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	4,000	4,250
Certificates of deposits, noncurrent	7,109	10,609
Fair value, measurements, recurring [Member] | Total carrying value | United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	20,261	3,230
Fair value, measurements, recurring [Member] | Total carrying value | Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	257	176
Fair value, measurements, recurring [Member] | Total carrying value | Mutual funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	14,894	7,476
Fair value, measurements, recurring [Member] | Total carrying value | Common stock
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	2,819	1,934
Fair value, measurements, recurring [Member] | Total carrying value | Exchange traded funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	1,133	1,976
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1)
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	20,518	3,406
Marketable equity securities:	18,846	11,386
Deferred compensation	0	0
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | Certificates of deposit
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	4,000	4,250
Certificates of deposits, noncurrent	7,109	10,609
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	20,261	3,230
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	257	176
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | Mutual funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	14,894	7,476
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | Common stock
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	2,819	1,934
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | Exchange traded funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	1,133	1,976
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2)
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Marketable equity securities:	0	0
Deferred compensation	4,759	4,333
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | Certificates of deposit
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	0	0
Certificates of deposits, noncurrent	0	0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | Mutual funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	0	0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | Common stock
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	0	0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | Exchange traded funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3)
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Marketable equity securities:	0	0
Deferred compensation	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | Certificates of deposit
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	0	0
Certificates of deposits, noncurrent	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | Mutual funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | Common stock
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | Exchange traded funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	$ 0	$ 0

Fair Value Measurements and F_4

Fair Value Measurements and Financial Instruments Fair value of financial instruments (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2021
Liabilities, fair value disclosure [Abstract]
Available-for-sale debt securities:	$ 20,518	$ 3,406
Marketable equity securities:	18,846	11,386
Revolving credit facility, noncurrent	98,099	46,832
Carrying value
Liabilities, fair value disclosure [Abstract]
Available-for-sale debt securities:	20,518	3,406
Marketable equity securities:		11,386
Revolving credit facility, noncurrent	98,099	46,832
Senior unsecured notes, noncurrent	75,000	75,000
Term loans, noncurrent	2,038	2,373
Total	175,137	124,205
Fair value
Liabilities, fair value disclosure [Abstract]
Available-for-sale debt securities:	20,518	3,406
Marketable equity securities:	18,846	11,386
Revolving credit facility, noncurrent	98,099	46,832
Senior unsecured notes, noncurrent	73,396	78,432
Term loans, noncurrent	1,973	2,431
Total	$ 173,468	$ 127,695

Commitments and contingencies D

Commitments and contingencies Details (Details)	9 Months Ended
	Oct. 01, 2022
Loss contingency, number of claims alleged	3
Northern California wildfires
Loss contingency, number of claims alleged	5
Fire Victims Trust
Loss contingency, number of claims alleged	3
Wolf employee defendants [Member]
Loss contingency, number of defendants	2
Former Wolf employee defendants [Member]
Loss contingency, number of defendants	2
Employee and former employee defendants [Member]
Loss contingency, number of defendants	4
Defendants who pled guilty
Loss contingency, number of defendants	2
defendants indicted [Member]
Loss contingency, number of defendants	3

The Davey 401KSOP and Employe_2

The Davey 401KSOP and Employee Stock Ownership Plan (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Dec. 31, 2021
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%
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	$ 990	$ 1,279
Company shares held in 401KSOP, fair value	167,130	168,652
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP)	$ 168,120	$ 169,931
Defined contribution plan, tier 1
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent of match	100%
Defined contribution plan, tier 2
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent of match	50%
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%
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%

Investments, Debt and Equity _3

Investments, Debt and Equity Securities (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2021
Debt Securities, Available-for-sale [Line Items]
Debt securities, svailable-for-sale, amortized cost	$ 20,871	$ 3,418
Debt securities, available-for-sale, gross unrealized gains	6	13
Debt securities, available-for-sale, gross unrealized losses	(359)	(25)
Available-for-sale debt securities:	20,518	3,406
Less than one year	12,999
Less than one year	12,997
One year through five years	5,729
One year through five years	5,568
Five years through ten years	234
Five years through ten years	191
After ten years	1,909
After ten years	1,762
Total	20,871
Total	20,518
Marketable equity securities:	18,846	11,386
United States Government and agency securities
Debt Securities, Available-for-sale [Line Items]
Debt securities, svailable-for-sale, amortized cost	20,556	3,244
Debt securities, available-for-sale, gross unrealized gains	6	11
Debt securities, available-for-sale, gross unrealized losses	(301)	(25)
Available-for-sale debt securities:	20,261	3,230
Corporate notes and bonds
Debt Securities, Available-for-sale [Line Items]
Debt securities, svailable-for-sale, amortized cost	315	174
Debt securities, available-for-sale, gross unrealized gains	0	2
Debt securities, available-for-sale, gross unrealized losses	(58)	0
Available-for-sale debt securities:	$ 257	$ 176