XML 21 R11.htm IDEA: XBRL DOCUMENT
v3.20.2

REVENUES | 9 Months Ended
--- | ---
Sep. 30, 2020
Revenue from Contract with Customer [Abstract] |
REVENUES | REVENUES The Company generates revenues through its Environmental Services and Safety-Kleen operating segments. The Company's Environmental Services operating segment generally has the following three sources of revenue: Technical Services—Technical Services revenues are generated from fees charged for waste material management and disposal services including onsite environmental management services, collection and transportation, packaging, recycling, treatment and disposal of waste. Revenue is primarily generated by short-term projects, most of which are governed by master service agreements that are long-term in nature. These master service agreements are typically entered into with the Company's larger customers and outline the pricing and legal frameworks for such arrangements. Services are provided based on purchase orders or agreements with the customer and include prices based upon units of volume of waste and transportation and other fees. Collection and transportation revenues are recognized over time, as the customer receives and consumes the benefits of the services as they are being performed and the Company has a right to payment for performance completed to date. The Company uses the input method to recognize revenue over time, based on time and materials incurred. Revenues for treatment and disposal of waste are recognized upon completion of treatment, final disposition in a landfill or incineration, or when the waste is shipped to a third party for processing and disposal. The Company periodically enters into bundled arrangements for the collection and transportation and disposal of waste. For such arrangements, transportation and disposal are considered distinct performance obligations and the Company allocates revenue to each based on the relative standalone selling price (i.e., the estimated price that a customer would pay for the services on a standalone basis). Revenues from waste that is not yet completely processed and disposed and the related costs are deferred. The deferred revenues and costs are recognized when the related services are completed. The period between collection and transportation and the final processing and disposal ranges depending on the location of the customer, but generally is measured in days. Field and Emergency Response Services—Field Services revenues are generated from cleanup services at customer sites, including municipalities and utilities, or other locations on a scheduled or emergency response basis. Services include confined space entry for tank cleaning, site decontamination, large remediation projects, demolition, spill cleanup on land and water, railcar cleaning, product recovery and transfer and vacuum services. Additional services include filtration and water treatment services. Response services for environmental, contamination or pandemic related emergencies include any scale from man-made disasters such as oil spills, to natural disasters such as hurricanes. More recently demand has increased for projects involving contagion disinfection, decontamination and disposal services in response to the COVID-19 pandemic. Field and emergency response services are provided based on purchase orders or agreements with customers and include prices generally based upon daily, hourly or job rates for equipment, materials and personnel. The Company recognizes revenue for these services over time, as the customer receives and consumes the benefits of the service as they are being performed and the Company has a right to payment for performance completed to date. The Company uses the input method to recognize revenue over time, based on time and materials incurred. The duration of such services can be over a number of hours, several days or even months for larger scale projects. Industrial Services and Other—Industrial Services revenues are primarily generated from industrial and specialty services provided to refineries, mines, upgraders, chemical plants, pulp and paper mills, manufacturing facilities, power generation facilities and other industrial customers throughout North America. Services include in-plant cleaning and maintenance services, plant outage and turnaround services, decoking and pigging, chemical cleaning, high and ultra-high pressure water cleaning, pipeline inspection and coating services, large tank and surface impoundment cleaning, oilfield transport, daylighting, production services and upstream energy services, such as exploration and drilling for industrial oil and gas customers. Services are provided based on purchase orders or agreements with the customer and include prices based upon daily, hourly or job rates for equipment, materials and personnel. The Company recognizes revenue for these services over time, as the customer receives and consumes the benefits of the services as they are being performed and the Company has a right to payment for performance completed to date. The Company uses the input method to recognize revenue over time, based on time and materials incurred. The Company's Safety-Kleen operating segment generally has the following two sources of revenue: Safety-Kleen Environmental Services—Safety-Kleen Environmental Services revenues are generated from providing parts washer services, containerized waste handling and disposal services, oil collection services, vacuum services, direct sales of blended oil products and other complementary services and product sales. Containerized waste services consist of profiling, collecting, transporting and recycling or disposing of a wide variety of waste. Other products and services include sale of complementary supply products including automotive fluids and shop supplies and other environmental services. Parts washer services include customer use of our parts washer equipment, cleaning and maintenance of the parts washer equipment and removal and replacement of used cleaning fluids. Parts washer services are considered a single performance obligation due to the highly integrated and interdependent nature of the arrangement. Revenue from parts washer services is recognized over the service interval as the customer receives the benefit of the services. Collection and transportation revenues are recognized over time, as the customer receives and consumes the benefits of the services as they are being performed and the Company has a right to payment for performance completed to date. The Company uses the input method to recognize revenue over time, based on time and materials incurred. Product revenue is recognized upon the transfer of control whereby control transfers when the products are delivered to the customer. Safety-Kleen Oil—Revenues from Safety-Kleen Oil are generated from sales of high-quality base and blended lubricating oils to third-party distributors, government agencies, fleets, railroads and industrial customers. The business also sells recycled fuel oil to asphalt plants, industrial plants and pulp and paper companies. The used oil is also processed into vacuum gas oil which can be further re-refined into lubricant base oils or sold directly into the marine diesel oil fuel market. Revenue for oil products is recognized at a point in time, upon the transfer of control. Control transfers when the products are delivered to the customer. Disaggregation of Revenue We disaggregate the Company's third party revenues by geographic location and source of revenue as we believe these categories depict how revenue and cash flows are affected by economic factors (in thousands):
|  | For the Three Months Ended September 30, 2020
|  | Environmental Services |  | Safety-Kleen |  | Corporate |  | Total
Primary Geographical Markets |  |  |  |  |  |  |  |
United States |  | $ | 409,787 |  |  | $ | 257,048 |  |  | $ | (186) |  |  | $ | 666,649 |
Canada |  | 88,396 |  |  | 24,041 |  |  | 258 |  |  | 112,695 |
Total third-party revenues |  | $ | 498,183 |  |  | $ | 281,089 |  |  | $ | 72 |  |  | $ | 779,344 |
Sources of Revenue (1) |  |  |  |  |  |  |  |
Technical Services |  | $ | 257,612 |  |  | $ | — |  |  | $ | — |  |  | $ | 257,612 |
Field and Emergency Response Services |  | 115,989 |  |  | — |  |  | — |  |  | 115,989 |
Industrial Services and Other |  | 124,582 |  |  | — |  |  | 72 |  |  | 124,654 |
Safety-Kleen Environmental Services |  | — |  |  | 203,455 |  |  | — |  |  | 203,455 |
Safety-Kleen Oil |  | — |  |  | 77,634 |  |  | — |  |  | 77,634 |
Total third-party revenues |  | $ | 498,183 |  |  | $ | 281,089 |  |  | $ | 72 |  |  | $ | 779,344 |
|  | For the Three Months Ended September 30, 2019
|  | Environmental Services |  | Safety-Kleen |  | Corporate |  | Total
Primary Geographical Markets |  |  |  |  |  |  |  |
United States |  | $ | 450,638 |  |  | $ | 313,979 |  |  | $ | (265) |  |  | $ | 764,352 |
Canada |  | 99,484 |  |  | 27,438 |  |  | 394 |  |  | 127,316 |
Total third-party revenues |  | $ | 550,122 |  |  | $ | 341,417 |  |  | $ | 129 |  |  | $ | 891,668 |
Sources of Revenue (1) |  |  |  |  |  |  |  |
Technical Services |  | $ | 292,506 |  |  | $ | — |  |  | $ | — |  |  | $ | 292,506 |
Field and Emergency Response Services |  | 95,546 |  |  | — |  |  | — |  |  | 95,546 |
Industrial Services and Other (2) |  | 162,070 |  |  | — |  |  | 129 |  |  | 162,199 |
Safety-Kleen Environmental Services |  | — |  |  | 217,439 |  |  | — |  |  | 217,439 |
Safety-Kleen Oil |  | — |  |  | 123,978 |  |  | — |  |  | 123,978 |
Total third-party revenues |  | $ | 550,122 |  |  | $ | 341,417 |  |  | $ | 129 |  |  | $ | 891,668 |
|  | For the Nine Months Ended September 30, 2020
|  | Environmental Services |  | Safety-Kleen |  | Corporate |  | Total
Primary Geographical Markets |  |  |  |  |  |  |  |
United States |  | $ | 1,253,252 |  |  | $ | 791,919 |  |  | $ | (648) |  |  | $ | 2,044,523 |
Canada |  | 237,389 |  |  | 65,129 |  |  | 866 |  |  | 303,384 |
Total third-party revenues |  | $ | 1,490,641 |  |  | $ | 857,048 |  |  | $ | 218 |  |  | $ | 2,347,907 |
Sources of Revenue (1) |  |  |  |  |  |  |  |
Technical Services |  | $ | 774,814 |  |  | $ | — |  |  | $ | — |  |  | $ | 774,814 |
Field and Emergency Response Services |  | 349,254 |  |  | — |  |  | — |  |  | 349,254 |
Industrial Services and Other |  | 366,573 |  |  | — |  |  | 218 |  |  | 366,791 |
Safety-Kleen Environmental Services |  | — |  |  | 612,808 |  |  | — |  |  | 612,808 |
Safety-Kleen Oil |  | — |  |  | 244,240 |  |  | — |  |  | 244,240 |
Total third-party revenues |  | $ | 1,490,641 |  |  | $ | 857,048 |  |  | $ | 218 |  |  | $ | 2,347,907 |
|  | For the Nine Months Ended September 30, 2019
|  | Environmental Services |  | Safety-Kleen |  | Corporate |  | Total
Primary Geographical Markets |  |  |  |  |  |  |  |
United States |  | $ | 1,270,556 |  |  | $ | 917,240 |  |  | $ | 531 |  |  | $ | 2,188,327 |
Canada |  | 279,558 |  |  | 72,906 |  |  | 394 |  |  | 352,858 |
Total third-party revenues |  | $ | 1,550,114 |  |  | $ | 990,146 |  |  | $ | 925 |  |  | $ | 2,541,185 |
Sources of Revenue (1) |  |  |  |  |  |  |  |
Technical Services |  | $ | 820,333 |  |  | $ | — |  |  | $ | — |  |  | $ | 820,333 |
Field and Emergency Response Services |  | 253,894 |  |  | — |  |  | — |  |  | 253,894 |
Industrial Services and Other (2) |  | 475,887 |  |  | — |  |  | 925 |  |  | 476,812 |
Safety-Kleen Environmental Services |  | — |  |  | 640,956 |  |  | — |  |  | 640,956 |
Safety-Kleen Oil |  | — |  |  | 349,190 |  |  | — |  |  | 349,190 |
Total third-party revenues |  | $ | 1,550,114 |  |  | $ | 990,146 |  |  | $ | 925 |  |  | $ | 2,541,185 |
________________ (1) All revenue except oil and oil product sales within Safety-Kleen Oil and product sales within Safety-Kleen Environmental Services, which include various automotive related fluids, shop supplies and direct blended oil sales, are recognized over time. Safety-Kleen Oil and Safety-Kleen Environmental Services product sales are recognized at a point in time. (2) Third-party revenues previously reported as Oil, Gas and Lodging Services of $30.2 million and Other of $0.1 million for the three months ended September 30, 2019, respectively, and $91.9 million and $0.9 million, respectively for the nine months ended September 30, 2019, are now disclosed within Industrial Services and Other based on relative materiality to the business. Contract Balances
(in thousands) |  | September 30, 2020 |  | December 31, 2019
Receivables |  | $ | 602,069 |  |  | $ | 644,738 |
Contract assets (unbilled receivables) |  | 59,438 |  |  | 56,326 |
Contract liabilities (deferred revenue) |  | 67,412 |  |  | 73,370 |
The timing of revenue recognition, billings and cash collections results in billed accounts receivable, unbilled receivables (contract assets) and customer advances and deposits or deferred revenue (contract liabilities) on the consolidated balance sheet. Generally, billing occurs subsequent to revenue recognition, as a right to payment is not just subject to passage of time, resulting in contract assets. Contract assets are generally classified as current. The Company sometimes receives advances or deposits from its customers before revenue is recognized, resulting in contract liabilities. These assets and liabilities are reported on the consolidated balance sheet on a contract-by-contract basis at the end of each reporting period. The contract liability balances at the beginning of each period presented were generally fully recognized in the subsequent three-month period.

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration