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Business Segment Information (Tables) | 9 Months Ended
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Sep. 30, 2015
Segment Reporting [Abstract] |
Segment Operating Results | As of September 30, 2015 and December 31, 2014 all material assets are located in the U.S. and all significant customers are either U.S. companies or the U.S. Government. The following table presents the Company's operating segment results for the three and nine months ended September 30, 2015 and 2014:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
(in thousands) |  | 2015 |  | 2014 |  | 2015 |  | 2014
Revenues: |  |  |  |  |  |  |  |
Refined Coal: |  |  |  |  |  |  |  |
Earnings in equity method investments |  | $ | (41 | ) |  | $ | 5,603 |  |  | $ | 5,133 |  |  | $ | 22,019 |
Consulting services |  | — |  |  | 160 |  |  | 55 |  |  | 596 |
Royalties |  | 3,273 |  |  | 2,275 |  |  | 7,767 |  |  | 4,255 |
|  | 3,232 |  |  | 8,038 |  |  | 12,955 |  |  | 26,870 |
Emissions Control - Engineering Technology and Services: |  |  |  |  |  |  |  |
Equipment sales |  | 8,787 |  |  | 7,139 |  |  | 44,046 |  |  | 8,893 |
Consulting services |  | 664 |  |  | 850 |  |  | 1,255 |  |  | 1,856 |
Chemical and other |  | 132 |  |  | 77 |  |  | 749 |  |  | 214 |
|  | 9,583 |  |  | 8,066 |  |  | 46,050 |  |  | 10,963 |
Emissions Control - Manufacturing: |  |  |  |  |  |  |  |
Equipment sales |  | 3,302 |  |  | 356 |  |  | 3,394 |  |  | 601 |
Consulting services |  | — |  |  | 490 |  |  | 38 |  |  | 1,070 |
Chemical and other |  | — |  |  | — |  |  | — |  |  | — |
|  | 3,302 |  |  | 846 |  |  | 3,432 |  |  | 1,671 |
Research and Development: |  | 859 |  |  | 612 |  |  | 1,271 |  |  | 1,550 |
|  | 859 |  |  | 612 |  |  | 1,271 |  |  | 1,550 |
Total segment reporting revenues |  | $ | 16,976 |  |  | $ | 17,562 |  |  | $ | 63,708 |  |  | $ | 41,054 |
Adjustments to reconcile to reported revenues: |  |  |  |  |  |  |  |
Refined Coal: |  |  |  |  |  |  |  |
Earnings in equity method investments |  | $ | 41 |  |  | $ | (5,603 | ) |  | $ | (5,133 | ) |  | $ | (22,019 | )
Royalties |  | (3,273 | ) |  | (2,275 | ) |  | (7,767 | ) |  | (4,255 | )
|  | (3,232 | ) |  | (7,878 | ) |  | (12,900 | ) |  | (26,274 | )
Research and Development: |  | (859 | ) |  | (612 | ) |  | (1,271 | ) |  | (1,550 | )
Total reported revenues |  | $ | 12,885 |  |  | $ | 9,072 |  |  | $ | 49,537 |  |  | $ | 13,230 |
Segment reporting operating income (loss) |  |  |  |  |  |  |  |
Refined Coal |  | $ | 1,458 |  |  | $ | 6,491 |  |  | $ | 7,294 |  |  | $ | 22,406 |
Emissions Control - Engineering Technology Services |  | 1,394 |  |  | (72 | ) |  | 5,839 |  |  | (1,997 | )
Emissions Control - Manufacturing |  | (2,402 | ) |  | (1,539 | ) |  | (7,772 | ) |  | (3,535 | )
Research and Development |  | (2,416 | ) |  | (382 | ) |  | (6,400 | ) |  | (1,181 | )
Total segment operating income (loss) |  | $ | (1,966 | ) |  | $ | 4,498 |  |  | $ | (1,039 | ) |  | $ | 15,693 |
Reconciliation of Reportable Segment Amounts to Consolidated Balances | A reconciliation of reportable segment amounts to the Company's consolidated balances is as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
(in thousands) |  | 2015 |  | 2014 |  | 2015 |  | 2014
Segment income (loss) |  |  |  |  |  |  |  |
Total reported segment income (loss) |  | $ | (1,966 | ) |  | $ | 4,498 |  |  | $ | (1,039 | ) |  | $ | 15,693 |
Adjustments to reconcile to net loss attributable to Advanced Emissions Solutions, Inc. |  |  |  |  |  |  |  |
Corporate payroll and benefits |  | (2,341 | ) |  | (4,014 | ) |  | (11,852 | ) |  | (9,581 | )
Corporate rent and occupancy |  | (202 | ) |  | (185 | ) |  | (503 | ) |  | (512 | )
Corporate legal and professional fees |  | (3,150 | ) |  | (2,903 | ) |  | (10,514 | ) |  | (5,611 | )
Corporate general and administrative |  | (740 | ) |  | (899 | ) |  | (2,731 | ) |  | (2,926 | )
Depreciation and amortization |  | (143 | ) |  | (88 | ) |  | (448 | ) |  | (259 | )
Interest income |  | 2 |  |  | 14 |  |  | 20 |  |  | 61 |
Other expense |  | (70 | ) |  | (9 | ) |  | (15 | ) |  | — |
Income tax expense |  | (44 | ) |  | (113 | ) |  | (151 | ) |  | (155 | )
Net loss |  | $ | (8,654 | ) |  | $ | (3,699 | ) |  | $ | (27,233 | ) |  | $ | (3,290 | )
Reconciliation of Assets from Segment to Consolidated | Segment assets were as follows as of the dates presented:
|  | As of
(in thousands) |  | September 30, 2015 |  | December 31, 2014
Refined Coal (1) |  | $ | 21,062 |  |  | $ | 21,322 |
Emissions Control - Engineering Technology and Services: |  | 20,233 |  |  | 34,175 |
Emissions Control - Manufacturing |  | 8,291 |  |  | 11,285 |
Research and Development |  | 5,225 |  |  | 6,431 |
All Other and Corporate |  | 10,494 |  |  | 20,486 |
Consolidated |  | $ | 65,305 |  |  | $ | 93,699 |
(1) The asset carrying value of the Company's equity investment in CCS was zero as of September 30, 2015 and December 31, 2014, respectively.

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- Definition Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8924-108599 + Details
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- Definition Tabular disclosure of all significant reconciling items in the reconciliation of total profit or loss from reportable segments, to the entity's consolidated income before income taxes, extraordinary items, and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8813-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8736-108599 + Details
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