XML 43 R31.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Subsidiary Guarantors (Tables) | 3 Months Ended
--- | ---
Jul. 31, 2013
Organization Consolidation And Presentation Of Financial Statements [Abstract] |
Schedule of Condensed Consolidating Balance Sheet | CASELLA WASTE SYSTEMS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING BALANCE SHEET AS OF JULY 31, 2013 (in thousands, except for share and per share data)
ASSETS |  | Parent |  |  | Guarantors |  |  | Non- Guarantors |  |  | Elimination |  |  | Consolidated |
CURRENT ASSETS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 2,320 |  |  | $ | 299 |  |  | $ | 300 |  |  | $ | — |  |  | $ | 2,919 |
Restricted cash |  |  | — |  |  |  | 76 |  |  |  | — |  |  |  | — |  |  |  | 76 |
Accounts receivable - trade, net |  |  | 253 |  |  |  | 53,639 |  |  |  | 385 |  |  |  | — |  |  |  | 54,277 |
Refundable income taxes |  |  | 791 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 791 |
Prepaid expenses |  |  | 3,005 |  |  |  | 4,333 |  |  |  | 29 |  |  |  | — |  |  |  | 7,367 |
Inventory |  |  | — |  |  |  | 3,609 |  |  |  | 56 |  |  |  |  |  |  |  | 3,665 |
Deferred income taxes |  |  | 3,461 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,461 |
Other current assets |  |  | 392 |  |  |  | 619 |  |  |  | 7 |  |  |  | — |  |  |  | 1,018 |
Current assets of discontinued operations |  |  | — |  |  |  | 257 |  |  |  | — |  |  |  | — |  |  |  | 257 |
Total current assets |  |  | 10,222 |  |  |  | 62,832 |  |  |  | 777 |  |  |  | — |  |  |  | 73,831 |
Property, plant and equipment, net |  |  | 4,098 |  |  |  | 412,347 |  |  |  | 8,327 |  |  |  | — |  |  |  | 424,772 |
Goodwill |  |  | — |  |  |  | 115,928 |  |  |  | — |  |  |  | — |  |  |  | 115,928 |
Intangible assets, net |  |  | 227 |  |  |  | 10,925 |  |  |  | — |  |  |  | — |  |  |  | 11,152 |
Restricted assets |  |  | — |  |  |  | 538 |  |  |  | — |  |  |  | — |  |  |  | 538 |
Notes receivable - related party |  |  | 148 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 148 |
Investments in unconsolidated entities |  |  | 16,486 |  |  |  | 2,209 |  |  |  | 2,462 |  |  |  | (1,932 | ) |  |  | 19,225 |
Investments in subsidiaries |  |  | (50,741 | ) |  |  | — |  |  |  | — |  |  |  | 50,741 |  |  |  | - |
Other non-current assets |  |  | 15,624 |  |  |  | 11,783 |  |  |  | — |  |  |  | — |  |  |  | 27,407 |
Non-current assets of discontinued operations |  |  | — |  |  |  | 1,743 |  |  |  | — |  |  |  | — |  |  |  | 1,743 |
|  |  | (14,158 | ) |  |  | 555,473 |  |  |  | 10,789 |  |  |  | 48,809 |  |  |  | 600,913 |
Intercompany receivable |  |  | 574,105 |  |  |  | (533,452 | ) |  |  | (42,585 | ) |  |  | 1,932 |  |  |  | — |
|  | $ | 570,169 |  |  | $ | 84,853 |  |  | $ | (31,019 | ) |  | $ | 50,741 |  |  | $ | 674,744 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  | Parent |  |  | Guarantors |  |  | Non- Guarantors |  |  | Elimination |  |  | Consolidated |
CURRENT LIABILITIES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current maturities of long-term debt and capital leases |  | $ | 80 |  |  | $ | 347 |  |  | $ | — |  |  | $ | — |  |  | $ | 427 |
Current maturities of financing lease obligations |  |  | — |  |  |  | 367 |  |  |  | — |  |  |  | — |  |  |  | 367 |
Accounts payable |  |  | 23,302 |  |  |  | 28,518 |  |  |  | 432 |  |  |  | — |  |  |  | 52,252 |
Accrued payroll and related expenses |  |  | 595 |  |  |  | 3,249 |  |  |  |  |  |  |  |  |  |  |  | 3,844 |
Accrued interest |  |  | 12,948 |  |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 12,953 |
Current accrued capping, closure and post-closure costs |  |  | — |  |  |  | 5,936 |  |  |  | 3 |  |  |  | — |  |  |  | 5,939 |
Other accrued liabilities |  |  | 7,882 |  |  |  | 13,978 |  |  |  | 131 |  |  |  | — |  |  |  | 21,991 |
Total current liabilities |  |  | 44,807 |  |  |  | 52,400 |  |  |  | 566 |  |  |  | — |  |  |  | 97,773 |
Long-term debt and capital leases, less current maturities |  |  | 495,386 |  |  |  | 1,602 |  |  |  | — |  |  |  | — |  |  |  | 496,988 |
Financing lease obligations, less current maturities |  |  | — |  |  |  | 1,363 |  |  |  | — |  |  |  | — |  |  |  | 1,363 |
Accrued capping, closure and post-closure costs, less current portion |  |  | — |  |  |  | 38,772 |  |  |  | 38 |  |  |  | — |  |  |  | 38,810 |
Deferred income taxes |  |  | 6,852 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,852 |
Other long-term liabilities |  |  | 11,467 |  |  |  | 5,634 |  |  |  | — |  |  |  | — |  |  |  | 17,101 |
STOCKHOLDERS’ EQUITY: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Casella Waste Systems, Inc. stockholders’ equity |  |  | 11,657 |  |  |  | (14,918 | ) |  |  | (35,823 | ) |  |  | 50,741 |  |  |  | 11,657 |
Noncontrolling interests |  |  | — |  |  |  | — |  |  |  | 4,200 |  |  |  | — |  |  |  | 4,200 |
Total stockholders’ equity |  |  | 11,657 |  |  |  | (14,918 | ) |  |  | (31,623 | ) |  |  | 50,741 |  |  |  | 15,857 |
|  | $ | 570,169 |  |  | $ | 84,853 |  |  | $ | (31,019 | ) |  | $ | 50,741 |  |  | $ | 674,744 |
CASELLA WASTE SYSTEMS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING BALANCE SHEET AS OF APRIL 30, 2013 (in thousands, except for share and per share data)
ASSETS |  | Parent |  |  | Guarantors |  |  | Non- Guarantors |  |  | Elimination |  |  | Consolidated |
CURRENT ASSETS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 1,260 |  |  | $ | 253 |  |  | $ | 242 |  |  | $ | — |  |  | $ | 1,755 |
Restricted cash |  |  | — |  |  |  | 76 |  |  |  | — |  |  |  |  |  |  |  | 76 |
Accounts receivable - trade, net |  |  | 571 |  |  |  | 47,644 |  |  |  | 474 |  |  |  | — |  |  |  | 48,689 |
Refundable income taxes |  |  | 128 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 128 |
Prepaid expenses |  |  | 1,471 |  |  |  | 4,240 |  |  |  | — |  |  |  | — |  |  |  | 5,711 |
Inventory |  |  | — |  |  |  | 3,440 |  |  |  | 54 |  |  |  | — |  |  |  | 3,494 |
Deferred income taxes |  |  | 3,730 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,730 |
Other current assets |  |  | 366 |  |  |  | 528 |  |  |  | 7 |  |  |  | — |  |  |  | 901 |
Current assets of discontinued operations |  |  | — |  |  |  | 61 |  |  |  | — |  |  |  | — |  |  |  | 61 |
Total current assets |  |  | 7,526 |  |  |  | 56,242 |  |  |  | 777 |  |  |  | — |  |  |  | 64,545 |
Property, plant and equipment, net |  |  | 2,771 |  |  |  | 411,284 |  |  |  | 8,447 |  |  |  | — |  |  |  | 422,502 |
Goodwill |  |  | — |  |  |  | 115,928 |  |  |  | — |  |  |  | — |  |  |  | 115,928 |
Intangible assets, net |  |  | 249 |  |  |  | 11,425 |  |  |  | — |  |  |  | — |  |  |  | 11,674 |
Restricted assets |  |  | — |  |  |  | 545 |  |  |  | — |  |  |  | — |  |  |  | 545 |
Notes receivable - related party |  |  | 147 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 147 |
Investments in unconsolidated entities |  |  | 16,486 |  |  |  | 2,189 |  |  |  | 3,509 |  |  |  | (1,932 | ) |  |  | 20,252 |
Investments in subsidiaries |  |  | (59,759 | ) |  |  | — |  |  |  | — |  |  |  | 59,759 |  |  |  | — |
Other non-current assets |  |  | 15,774 |  |  |  | 11,752 |  |  |  | — |  |  |  | — |  |  |  | 27,526 |
|  |  | (24,332 | ) |  |  | 553,123 |  |  |  | 11,956 |  |  |  | 57,827 |  |  |  | 598,574 |
Intercompany receivable |  |  | 580,328 |  |  |  | (539,752 | ) |  |  | (42,508 | ) |  |  | 1,932 |  |  |  | — |
|  | $ | 563,522 |  |  | $ | 69,613 |  |  | $ | (29,775 | ) |  | $ | 59,759 |  |  | $ | 663,119 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  | Parent |  |  | Guarantors |  |  | Non- Guarantors |  |  | Elimination |  |  | Consolidated |
CURRENT LIABILITIES: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current maturities of long-term debt and capital leases |  | $ | — |  |  | $ | 857 |  |  | $ | — |  |  | $ | — |  |  | $ | 857 |
Current maturities of financing lease obligations |  |  | — |  |  |  | 361 |  |  |  | — |  |  |  | — |  |  |  | 361 |
Accounts payable |  |  | 23,492 |  |  |  | 27,847 |  |  |  | 635 |  |  |  | — |  |  |  | 51,974 |
Accrued payroll and related expenses |  |  | 538 |  |  |  | 3,445 |  |  |  | — |  |  |  |  |  |  |  | 3,983 |
Accrued interest |  |  | 6,071 |  |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | 6,074 |
Current accrued capping, closure and post-closure costs |  |  | — |  |  |  | 3,832 |  |  |  | 3 |  |  |  | — |  |  |  | 3,835 |
Other accrued liabilities |  |  | 10,001 |  |  |  | 10,896 |  |  |  | 117 |  |  |  | — |  |  |  | 21,014 |
Total current liabilities |  |  | 40,102 |  |  |  | 47,241 |  |  |  | 755 |  |  |  | — |  |  |  | 88,098 |
Long-term debt and capital leases, less current maturities |  |  | 492,965 |  |  |  | 566 |  |  |  | — |  |  |  | — |  |  |  | 493,531 |
Financing lease obligations, less current maturities |  |  | — |  |  |  | 1,456 |  |  |  | — |  |  |  | — |  |  |  | 1,456 |
Accrued capping, closure and post-closure costs, less current portion |  |  | — |  |  |  | 39,298 |  |  |  | 37 |  |  |  | — |  |  |  | 39,335 |
Deferred income taxes |  |  | 6,798 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,798 |
Other long-term liabilities |  |  | 12,372 |  |  |  | 6,078 |  |  |  | — |  |  |  | — |  |  |  | 18,450 |
STOCKHOLDERS’ EQUITY: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Casella Waste Systems, Inc. stockholders’ equity |  |  | 11,285 |  |  |  | (25,026 | ) |  |  | (34,733 | ) |  |  | 59,759 |  |  |  | 11,285 |
Noncontrolling interests |  |  | — |  |  |  | — |  |  |  | 4,166 |  |  |  | — |  |  |  | 4,166 |
Total stockholders’ equity |  |  | 11,285 |  |  |  | (25,026 | ) |  |  | (30,567 | ) |  |  | 59,759 |  |  |  | 15,451 |
|  | $ | 563,522 |  |  | $ | 69,613 |  |  | $ | (29,775 | ) |  | $ | 59,759 |  |  | $ | 663,119 |
Schedule of Consolidating Statement of Operations | CASELLA WASTE SYSTEMS, INC. AND SUBSIDIARIES CONSOLIDATING STATEMENT OF OPERATIONS THREE MONTHS ENDED JULY 31, 2013 (in thousands)
|  | Parent |  |  | Guarantors |  |  | Non- Guarantors |  |  | Elimination |  |  | Consolidated |
Revenues |  | $ | — |  |  | $ | 127,693 |  |  | $ | 865 |  |  | $ | — |  |  | $ | 128,558 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of operations |  |  | — |  |  |  | 87,782 |  |  |  | 637 |  |  |  | — |  |  |  | 88,419 |
General and administration |  |  | 157 |  |  |  | 14,927 |  |  |  | (6 | ) |  |  | — |  |  |  | 15,078 |
Depreciation and amortization |  |  | 214 |  |  |  | 14,802 |  |  |  | 181 |  |  |  | — |  |  |  | 15,197 |
Expense from divestiture, acquisition and financing costs |  |  | — |  |  |  | 20 |  |  |  | — |  |  |  | — |  |  |  | 20 |
Severance and reorganization costs |  |  | — |  |  |  | 107 |  |  |  | — |  |  |  | — |  |  |  | 107 |
|  |  | 371 |  |  |  | 117,638 |  |  |  | 812 |  |  |  | — |  |  |  | 118,821 |
Operating income (loss) |  |  | (371 | ) |  |  | 10,055 |  |  |  | 53 |  |  |  | — |  |  |  | 9,737 |
Other expense (income), net: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | (1 | ) |  |  | (11 | ) |  |  | — |  |  |  | — |  |  |  | (12 | )
Interest expense |  |  | 9,347 |  |  |  | 12 |  |  |  | — |  |  |  | — |  |  |  | 9,359 |
(Income) loss from equity method investments |  |  | (9,172 | ) |  |  | (20 | ) |  |  | 997 |  |  |  | 9,172 |  |  |  | 977 |
(Gain) loss on derivative instruments |  |  | (654 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (654 | )
Other income |  |  | (19 | ) |  |  | (118 | ) |  |  | (1 | ) |  |  | — |  |  |  | (138 | )
Other expense, net |  |  | (499 | ) |  |  | (137 | ) |  |  | 996 |  |  |  | 9,172 |  |  |  | 9,532 |
Income (loss) from continuing operations before income taxes |  |  | 128 |  |  |  | 10,192 |  |  |  | (943 | ) |  |  | (9,172 | ) |  |  | 205 |
Provision (benefit) for income taxes |  |  | 319 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 319 |
Income (loss) from continuing operations |  |  | (191 | ) |  |  | 10,192 |  |  |  | (943 | ) |  |  | (9,172 | ) |  |  | (114 | )
Discontinued operations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (loss) from discontinued operations, net |  |  | — |  |  |  | 329 |  |  |  | — |  |  |  | — |  |  |  | 329 |
Gain (loss) on disposal of discontinued operations, net |  |  | — |  |  |  | (378 | ) |  |  | — |  |  |  | — |  |  |  | (378 | )
Net income (loss) |  |  | (191 | ) |  |  | 10,143 |  |  |  | (943 | ) |  |  | (9,172 | ) |  |  | (163 | )
Less: Net income (loss) attributable to noncontrolling interests |  |  | — |  |  |  | — |  |  |  | 28 |  |  |  | — |  |  |  | 28 |
Net income (loss) attributable to common stockholders |  | $ | (191 | ) |  | $ | 10,143 |  |  | $ | (971 | ) |  | $ | (9,172 | ) |  | $ | (191 | )
CASELLA WASTE SYSTEMS, INC. AND SUBSIDIARIES CONSOLIDATING STATEMENT OF OPERATIONS THREE MONTHS ENDED JULY 31, 2012 (in thousands)
|  | Parent |  |  | Guarantors |  |  | Non- Guarantors |  |  | Elimination |  |  | Consolidated |
Revenues |  | $ | — |  |  | $ | 117,628 |  |  | $ | 10 |  |  | $ | — |  |  | $ | 117,638 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of operations |  |  | (6 | ) |  |  | 81,342 |  |  |  | 9 |  |  |  | — |  |  |  | 81,345 |
General and administration |  |  | (154 | ) |  |  | 15,326 |  |  |  | 18 |  |  |  | — |  |  |  | 15,190 |
Depreciation and amortization |  |  | 265 |  |  |  | 14,444 |  |  |  | — |  |  |  | — |  |  |  | 14,709 |
Expense from divestiture, acquisition and financing costs |  |  | 303 |  |  |  | 250 |  |  |  | — |  |  |  | — |  |  |  | 553 |
Severance and reorganization costs |  |  | 34 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 34 |
|  |  | 442 |  |  |  | 111,362 |  |  |  | 27 |  |  |  | — |  |  |  | 111,831 |
Operating income (loss) |  |  | (442 | ) |  |  | 6,266 |  |  |  | (17 | ) |  |  | — |  |  |  | 5,807 |
Other expense (income), net: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | (8,062 | ) |  |  | (8 | ) |  |  | — |  |  |  | 8,062 |  |  |  | (8 | )
Interest expense |  |  | 11,788 |  |  |  | 7,966 |  |  |  | — |  |  |  | (8,062 | ) |  |  | 11,692 |
(Income) loss from equity method investments |  |  | 3,565 |  |  |  | (18 | ) |  |  | 1,784 |  |  |  | (3,565 | ) |  |  | 1,766 |
Other income |  |  | (12 | ) |  |  | (118 | ) |  |  | — |  |  |  | — |  |  |  | (130 | )
Other expense, net |  |  | 7,279 |  |  |  | 7,822 |  |  |  | 1,784 |  |  |  | (3,565 | ) |  |  | 13,320 |
Income (loss) from continuing operations before income taxes |  |  | (7,721 | ) |  |  | (1,556 | ) |  |  | (1,801 | ) |  |  | 3,565 |  |  |  | (7,513 | )
Provision (benefit) for income taxes |  |  | 650 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 650 |
Income (loss) from continuing operations |  |  | (8,371 | ) |  |  | (1,556 | ) |  |  | (1,801 | ) |  |  | 3,565 |  |  |  | (8,163 | )
Discontinued operations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (loss) from discontinued operations, net |  |  | — |  |  |  | (216 | ) |  |  | — |  |  |  | — |  |  |  | (216 | )
Net income (loss) |  |  | (8,371 | ) |  |  | (1,772 | ) |  |  | (1,801 | ) |  |  | 3,565 |  |  |  | (8,379 | )
Less: Net income (loss) attributable to noncontrolling interests |  |  | — |  |  |  | — |  |  |  | (8 | ) |  |  | — |  |  |  | (8 | )
Net income (loss) attributable to common stockholders |  | $ | (8,371 | ) |  | $ | (1,772 | ) |  | $ | (1,793 | ) |  | $ | 3,565 |  |  | $ | (8,371 | )
Schedule of Consolidating Statement of Comprehensive Income (Loss) | CASELLA WASTE SYSTEMS, INC. AND SUBSIDIARIES CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) THREE MONTHS ENDED JULY 31, 2013 (in thousands)
|  | Parent |  |  | Guarantors |  |  | Non- Guarantors |  |  | Elimination |  |  | Consolidated |
Net income (loss) |  | $ | (191 | ) |  | $ | 10,143 |  |  | $ | (943 | ) |  | $ | (9,172 | ) |  | $ | (163 | )
Other comprehensive income (loss), net of taxes: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain (loss) resulting from changes in fair value of derivative instruments, net |  |  | — |  |  |  | — |  |  |  | (289 | ) |  |  | — |  |  |  | (289 | )
Realized loss (gain) on derivative instruments reclassified into earnings, net |  |  | — |  |  |  | — |  |  |  | 164 |  |  |  | — |  |  |  | 164 |
Other comprehensive income (loss) |  |  | — |  |  |  | — |  |  |  | (125 | ) |  |  | — |  |  |  | (125 | )
Comprehensive income (loss) |  |  | (191 | ) |  |  | 10,143 |  |  |  | (1,068 | ) |  |  | (9,172 | ) |  |  | (288 | )
Less: Comprehensive income (loss) attributable to noncontrolling interests |  |  | — |  |  |  | — |  |  |  | 28 |  |  |  | — |  |  |  | 28 |
Comprehensive income (loss) attributable to common stockholders |  | $ | (191 | ) |  | $ | 10,143 |  |  | $ | (1,096 | ) |  | $ | (9,172 | ) |  | $ | (316 | )
CASELLA WASTE SYSTEMS, INC. AND SUBSIDIARIES CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) THREE MONTHS ENDED JULY 31, 2012 (in thousands)
|  | Parent |  |  | Guarantors |  |  | Non- Guarantors |  |  | Elimination |  |  | Consolidated |
Net income (loss) |  | $ | (8,371 | ) |  | $ | (1,772 | ) |  | $ | (1,801 | ) |  | $ | 3,565 |  |  | $ | (8,379 | )
Other comprehensive income (loss), net of tax: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain (loss) resulting from changes in fair value of derivative instruments, net |  |  | (1,257 | ) |  |  | — |  |  |  | — |  |  |  | (826 | ) |  |  | (2,083 | )
Realized loss (gain) on derivative instruments reclassified into earnings, net |  |  | — |  |  |  | — |  |  |  | 44 |  |  |  | — |  |  |  | 44 |
Unrealized gain (loss) resulting from changes in fair value of marketable securities |  |  | — |  |  |  | (6 | ) |  |  | — |  |  |  | — |  |  |  | (6 | )
Other comprehensive income (loss), net of tax |  |  | (1,257 | ) |  |  | (6 | ) |  |  | 44 |  |  |  | (826 | ) |  |  | (2,045 | )
Comprehensive income (loss) |  |  | (9,628 | ) |  |  | (1,778 | ) |  |  | (1,757 | ) |  |  | 2,739 |  |  |  | (10,424 | )
Less: Comprehensive income (loss) attributable to noncontrolling interests |  |  | — |  |  |  | — |  |  |  | (8 | ) |  |  | — |  |  |  | (8 | )
Comprehensive income (loss) attributable to common stockholders |  | $ | (9,628 | ) |  | $ | (1,778 | ) |  | $ | (1,749 | ) |  | $ | 2,739 |  |  | $ | (10,416 | )
Schedule of Condensed Consolidating Statement of Cashflows | CASELLA WASTE SYSTEMS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS THREE MONTHS ENDED JULY 31, 2013 (in thousands)
|  | Parent |  |  | Guarantors |  |  | Non- Guarantors |  |  | Elimination |  |  | Consolidated |
Net cash provided by (used in) operating activities |  | $ | (6,951 | ) |  | $ | 26,358 |  |  | $ | 119 |  |  | $ | — |  |  | $ | 19,526 |
Cash Flows from Investing Activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisitions, net of cash acquired |  |  | — |  |  |  | (29 | ) |  |  | — |  |  |  | — |  |  |  | (29 | )
Additions to property, plant and equipment - acquisitions |  |  | — |  |  |  | (1,072 | ) |  |  | — |  |  |  | — |  |  |  | (1,072 | )
- growth |  |  | — |  |  |  | (1,724 | ) |  |  | (61 | ) |  |  | — |  |  |  | (1,785 | )
- maintenance |  |  | (237 | ) |  |  | (11,385 | ) |  |  | — |  |  |  | — |  |  |  | (11,622 | )
Payments on landfill operating lease contracts |  |  | — |  |  |  | (1,982 | ) |  |  | — |  |  |  | — |  |  |  | (1,982 | )
Investments in unconsolidated entities |  |  | (2,148 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,148 | )
Proceeds from sale of property and equipment |  |  | — |  |  |  | 284 |  |  |  | — |  |  |  | — |  |  |  | 284 |
Net cash provided by (used in) investing activities |  |  | (2,385 | ) |  |  | (15,908 | ) |  |  | (61 | ) |  |  | — |  |  |  | (18,354 | )
Cash Flows from Financing Activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from long-term borrowings |  |  | 29,890 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 29,890 |
Principal payments on long-term debt |  |  | (28,585 | ) |  |  | (725 | ) |  |  | — |  |  |  | — |  |  |  | (29,310 | )
Payments of financing costs |  |  | (359 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (359 | )
Excess tax benefit on the vesting of share based awards |  |  | (63 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (63 | )
Intercompany borrowings |  |  | 9,513 |  |  |  | (9,513 | ) |  |  | — |  |  |  | — |  |  |  | — |
Net cash provided by (used in) financing activities |  |  | 10,396 |  |  |  | (10,238 | ) |  |  | — |  |  |  | — |  |  |  | 158 |
Net cash provided by (used in) discontinued operations |  |  | — |  |  |  | (166 | ) |  |  | — |  |  |  | — |  |  |  | (166 | )
Net increase (decrease) in cash and cash equivalents |  |  | 1,060 |  |  |  | 46 |  |  |  | 58 |  |  |  | — |  |  |  | 1,164 |
Cash and cash equivalents, beginning of period |  |  | 1,260 |  |  |  | 253 |  |  |  | 242 |  |  |  | — |  |  |  | 1,755 |
Cash and cash equivalents, end of period |  | $ | 2,320 |  |  | $ | 299 |  |  | $ | 300 |  |  | $ | — |  |  | $ | 2,919 |
CASELLA WASTE SYSTEMS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS THREE MONTHS ENDED JULY 31, 2012 (in thousands)
|  | Parent |  |  | Guarantors |  |  | Non- Guarantors |  |  | Elimination |  |  | Consolidated |
Net cash provided by (used in) operating activities |  | $ | (5,192 | ) |  | $ | 13,231 |  |  | $ | (317 | ) |  | $ | — |  |  | $ | 7,722 |
Cash Flows from Investing Activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisitions, net of cash acquired |  |  | — |  |  |  | (3,150 | ) |  |  | — |  |  |  | — |  |  |  | (3,150 | )
Additions to property, plant and equipment - acquisitions |  |  | — |  |  |  | (288 | ) |  |  | — |  |  |  | — |  |  |  | (288 | )
- growth |  |  | — |  |  |  | (1,232 | ) |  |  | (770 | ) |  |  | — |  |  |  | (2,002 | )
- maintenance |  |  | (105 | ) |  |  | (14,074 | ) |  |  | — |  |  |  | — |  |  |  | (14,179 | )
Payments on landfill operating lease contracts |  |  | — |  |  |  | (1,814 | ) |  |  | — |  |  |  | — |  |  |  | (1,814 | )
Payment for capital related to divestiture |  |  | — |  |  |  | (618 | ) |  |  | — |  |  |  | — |  |  |  | (618 | )
Investments in unconsolidated entities |  |  | (1,000 | ) |  |  | (750 | ) |  |  | 750 |  |  |  | — |  |  |  | (1,000 | )
Proceeds from sale of property and equipment |  |  | — |  |  |  | 265 |  |  |  | — |  |  |  | — |  |  |  | 265 |
Net cash provided by (used in) investing activities |  |  | (1,105 | ) |  |  | (21,661 | ) |  |  | (20 | ) |  |  | — |  |  |  | (22,786 | )
Cash Flows from Financing Activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from long-term borrowings |  |  | 62,310 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 62,310 |
Principal payments on long-term debt |  |  | (47,944 | ) |  |  | (745 | ) |  |  | — |  |  |  | — |  |  |  | (48,689 | )
Payments on financing costs |  |  | (96 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (96 | )
Excess tax benefit on the vesting of share based awards |  |  | 205 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 205 |
Contributions from noncontrolling interest holders |  |  | — |  |  |  | — |  |  |  | 721 |  |  |  | — |  |  |  | 721 |
Intercompany borrowings |  |  | (9,554 | ) |  |  | 9,554 |  |  |  | — |  |  |  | — |  |  |  | — |
Net cash provided by (used in) financing activities |  |  | 4,921 |  |  |  | 8,809 |  |  |  | 721 |  |  |  | — |  |  |  | 14,451 |
Net cash provided by (used in) discontinued operations |  |  | — |  |  |  | (416 | ) |  |  | — |  |  |  | — |  |  |  | (416 | )
Net increase (decrease) in cash and cash equivalents |  |  | (1,376 | ) |  |  | (37 | ) |  |  | 384 |  |  |  | — |  |  |  | (1,029 | )
Cash and cash equivalents, beginning of period |  |  | 3,799 |  |  |  | 368 |  |  |  | 367 |  |  |  | — |  |  |  | 4,534 |
Cash and cash equivalents, end of period |  | $ | 2,423 |  |  | $ | 331 |  |  | $ | 751 |  |  | $ | — |  |  | $ | 3,505 |

X
- Definition Tabular disclosure of consolidating statement of comprehensive income (loss). + References No definition available. + Details
Name: | cwst_ScheduleOfCondensedComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | cwst_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCondensedBalanceSheetTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of condensed cash flow statement, including, but not limited to, cash flow statements of consolidated entities and consolidation eliminations. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCondensedCashFlowStatementTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCondensedIncomeStatementTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration