XML 28 R67.htm IDEA: XBRL DOCUMENT v2.4.0.8
Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheet (Detail) (USD $)
In Thousands, unless otherwise specified
Jan. 31, 2014
Apr. 30, 2013
Jan. 31, 2013
Apr. 30, 2012
CURRENT ASSETS:        
Cash and cash equivalents $ 2,712 $ 1,755 $ 1,112 $ 4,534
Restricted cash 76 76    
Accounts receivable - trade, net 50,330 48,689    
Refundable income taxes 608 128    
Prepaid expenses 8,149 5,711    
Inventory 4,396 3,494    
Deferred income taxes 3,149 3,730    
Other current assets 1,844 901    
Current assets of discontinued operations 353 61    
Total current assets 71,617 64,545    
Property, plant and equipment, net 420,769 422,502    
Goodwill 119,064 115,928    
Intangible assets, net 14,172 11,674    
Restricted assets 675 545    
Notes receivable - related party/employee   147    
Investments in unconsolidated entities 16,752 20,252    
Other non-current assets 24,830 27,526    
Non-current assets of discontinued operations 1,563      
Total non-current assets 597,825 598,574    
Total assets 669,442 663,119 673,153  
CURRENT LIABILITIES:        
Current maturities of long-term debt and capital leases 434 857    
Current maturities of financing lease obligations 380 361    
Accounts payable 41,999 51,974    
Accrued payroll and related expenses 4,321 3,983    
Accrued interest 12,943 6,074    
Current accrued capping, closure and post-closure costs 5,714 3,835    
Other accrued liabilities 19,865 21,014    
Total current liabilities 85,656 88,098    
Long-term debt and capital leases, less current maturities 509,759 493,531    
Financing lease obligations, less current maturities 1,169 1,456    
Accrued capping, closure and post-closure costs, less current portion 41,220 39,335    
Deferred income taxes 7,108 6,798    
Other long-term liabilities 18,117 18,450    
STOCKHOLDERS' EQUITY:        
Casella Waste Systems, Inc. stockholders' equity 2,726 11,285    
Noncontrolling interests 3,687 4,166    
Total stockholders' equity 6,413 15,451    
Total liabilities and stockholders' equity 669,442 663,119    
Parent [Member]
       
CURRENT ASSETS:        
Cash and cash equivalents 2,427 1,260 820 3,799
Accounts receivable - trade, net 303 571    
Refundable income taxes 608 128    
Prepaid expenses 2,750 1,471    
Deferred income taxes 3,149 3,730    
Other current assets 909 366    
Total current assets 10,146 7,526    
Property, plant and equipment, net 4,823 2,771    
Intangible assets, net 181 249    
Notes receivable - related party/employee   147    
Investments in unconsolidated entities 16,752 16,486    
Investments in subsidiaries (38,787) (59,759)    
Other non-current assets 14,563 15,774    
Total non-current assets (2,468) (24,332)    
Intercompany receivable 559,064 580,328    
Total assets 566,742 563,522    
CURRENT LIABILITIES:        
Current maturities of long-term debt and capital leases 83      
Accounts payable 16,444 23,492    
Accrued payroll and related expenses 402 538    
Accrued interest 12,931 6,071    
Other accrued liabilities 7,949 10,001    
Total current liabilities 37,809 40,102    
Long-term debt and capital leases, less current maturities 508,236 492,965    
Deferred income taxes 7,108 6,798    
Other long-term liabilities 10,863 12,372    
STOCKHOLDERS' EQUITY:        
Casella Waste Systems, Inc. stockholders' equity 2,726 11,285    
Total stockholders' equity 2,726 11,285    
Total liabilities and stockholders' equity 566,742 563,522    
Guarantors [Member]
       
CURRENT ASSETS:        
Cash and cash equivalents 258 253 227 368
Restricted cash 76 76    
Accounts receivable - trade, net 49,803 47,644    
Prepaid expenses 5,388 4,240    
Inventory 4,344 3,440    
Other current assets 928 528    
Current assets of discontinued operations 353 61    
Total current assets 61,150 56,242    
Property, plant and equipment, net 407,639 411,284    
Goodwill 119,064 115,928    
Intangible assets, net 13,991 11,425    
Restricted assets 675 545    
Investments in unconsolidated entities 1,932 2,189    
Other non-current assets 10,267 11,752    
Non-current assets of discontinued operations 1,563      
Total non-current assets 555,131 553,123    
Intercompany receivable (522,104) (539,752)    
Total assets 94,177 69,613    
CURRENT LIABILITIES:        
Current maturities of long-term debt and capital leases 351 857    
Current maturities of financing lease obligations 380 361    
Accounts payable 24,829 27,847    
Accrued payroll and related expenses 3,918 3,445    
Accrued interest 12 3    
Current accrued capping, closure and post-closure costs 5,711 3,832    
Other accrued liabilities 11,582 10,896    
Total current liabilities 46,783 47,241    
Long-term debt and capital leases, less current maturities 1,523 566    
Financing lease obligations, less current maturities 1,169 1,456    
Accrued capping, closure and post-closure costs, less current portion 41,180 39,298    
Other long-term liabilities 7,169 6,078    
STOCKHOLDERS' EQUITY:        
Casella Waste Systems, Inc. stockholders' equity (3,647) (25,026)    
Total stockholders' equity (3,647) (25,026)    
Total liabilities and stockholders' equity 94,177 69,613    
Non-Guarantors [Member]
       
CURRENT ASSETS:        
Cash and cash equivalents 27 242 65 367
Accounts receivable - trade, net 224 474    
Prepaid expenses 11      
Inventory 52 54    
Other current assets 7 7    
Total current assets 321 777    
Property, plant and equipment, net 8,307 8,447    
Investments in unconsolidated entities   3,509    
Total non-current assets 8,307 11,956    
Intercompany receivable (38,892) (42,508)    
Total assets (30,264) (29,775)    
CURRENT LIABILITIES:        
Accounts payable 726 635    
Accrued payroll and related expenses 1      
Current accrued capping, closure and post-closure costs 3 3    
Other accrued liabilities 334 117    
Total current liabilities 1,064 755    
Accrued capping, closure and post-closure costs, less current portion 40 37    
Other long-term liabilities 85      
STOCKHOLDERS' EQUITY:        
Casella Waste Systems, Inc. stockholders' equity (35,140) (34,733)    
Noncontrolling interests 3,687 4,166    
Total stockholders' equity (31,453) (30,567)    
Total liabilities and stockholders' equity (30,264) (29,775)    
Elimination [Member]
       
CURRENT ASSETS:        
Cash and cash equivalents            
Investments in unconsolidated entities (1,932) (1,932)    
Investments in subsidiaries 38,787 59,759    
Total non-current assets 36,855 57,827    
Intercompany receivable 1,932 1,932    
Total assets 38,787 59,759    
STOCKHOLDERS' EQUITY:        
Casella Waste Systems, Inc. stockholders' equity 38,787 59,759    
Total stockholders' equity 38,787 59,759    
Total liabilities and stockholders' equity $ 38,787 $ 59,759