XML 25 R52.htm IDEA: XBRL DOCUMENT v3.2.0.727
Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheet (Detail) - USD ($)
$ in Thousands
Jun. 30, 2015
Dec. 31, 2014
Jun. 30, 2014
Dec. 31, 2013
CURRENT ASSETS:        
Cash and cash equivalents $ 3,158 $ 2,205 $ 3,626 $ 2,695
Restricted cash   76    
Accounts receivable-trade, net 63,509 55,750    
Refundable income taxes 664 554    
Prepaid expenses 7,329 8,763    
Inventory 4,622 4,374    
Deferred income taxes 2,013 2,095    
Other current assets 3,541 4,852    
Total current assets 84,836 78,669    
Property, plant and equipment, net 399,022 414,542    
Goodwill 118,976 119,170    
Intangible assets, net 10,438 11,808    
Restricted assets 968 6,632    
Cost method investments 14,115 14,432    
Other non-current assets 29,173 24,542    
Total non-current assets 572,692 591,126    
Total assets 657,528 669,795 657,425  
CURRENT LIABILITIES:        
Current maturities of long-term debt and capital leases 1,437 1,656    
Accounts payable 48,147 48,518    
Accrued payroll and related expenses 5,842 6,289    
Accrued interest 12,346 11,094    
Current accrued capping, closure and post-closure costs 1,658 2,208    
Other accrued liabilities 16,629 16,667    
Total current liabilities 86,059 86,432    
Long-term debt and capital leases, less current maturities 526,853 534,055    
Accrued capping, closure and post-closure costs, less current portion 39,968 37,621    
Deferred income taxes 7,261 7,080    
Other long-term liabilities 16,237 16,627    
STOCKHOLDERS' (DEFICIT) EQUITY:        
Casella Waste Systems, Inc. stockholders (deficit)' equity (18,814) (12,253)    
Noncontrolling interests (36) 233    
Total stockholders' (deficit) equity (18,850) (12,020)    
Total liabilities and stockholders' (deficit) equity 657,528 669,795    
Parent [Member]        
CURRENT ASSETS:        
Cash and cash equivalents 2,636 1,596 3,288 2,312
Accounts receivable-trade, net 724 597    
Refundable income taxes 664 554    
Prepaid expenses 3,152 3,622    
Deferred income taxes 2,013 2,095    
Other current assets 481 296    
Total current assets 9,670 8,760    
Property, plant and equipment, net 5,585 5,049    
Intangible assets, net 53 98    
Restricted assets 142 5,819    
Cost method investments 14,115 14,432    
Investments in subsidiaries 2,385 (9,888)    
Other non-current assets 19,121 14,611    
Total non-current assets 41,401 30,121    
Intercompany receivable 511,683 537,228    
Total assets 562,754 576,109    
CURRENT LIABILITIES:        
Current maturities of long-term debt and capital leases 92 89    
Accounts payable 18,176 17,953    
Accrued payroll and related expenses 981 1,536    
Accrued interest 12,334 11,083    
Other accrued liabilities 8,043 8,618    
Total current liabilities 39,626 39,279    
Long-term debt and capital leases, less current maturities 525,940 532,889    
Deferred income taxes 7,261 7,080    
Other long-term liabilities 8,741 9,114    
STOCKHOLDERS' (DEFICIT) EQUITY:        
Casella Waste Systems, Inc. stockholders (deficit)' equity (18,814) (12,253)    
Total stockholders' (deficit) equity (18,814) (12,253)    
Total liabilities and stockholders' (deficit) equity 562,754 576,109    
Guarantors [Member]        
CURRENT ASSETS:        
Cash and cash equivalents 214 253 228 243
Restricted cash   76    
Accounts receivable-trade, net 62,785 55,053    
Prepaid expenses 4,177 5,136    
Inventory 4,622 4,345    
Other current assets 3,060 4,549    
Total current assets 74,858 69,412    
Property, plant and equipment, net 393,437 408,843    
Goodwill 118,976 119,170    
Intangible assets, net 10,385 11,710    
Restricted assets 826 813    
Cost method investments 1,932 1,932    
Other non-current assets 10,052 9,931    
Total non-current assets 535,608 552,399    
Intercompany receivable (474,638) (500,267)    
Total assets 135,828 121,544    
CURRENT LIABILITIES:        
Current maturities of long-term debt and capital leases 1,345 1,567    
Accounts payable 29,648 30,040    
Accrued payroll and related expenses 4,861 4,751    
Accrued interest 12 11    
Current accrued capping, closure and post-closure costs 1,655 2,205    
Other accrued liabilities 8,586 7,957    
Total current liabilities 46,107 46,531    
Long-term debt and capital leases, less current maturities 913 1,166    
Accrued capping, closure and post-closure costs, less current portion 39,934 37,589    
Other long-term liabilities 7,496 7,433    
STOCKHOLDERS' (DEFICIT) EQUITY:        
Casella Waste Systems, Inc. stockholders (deficit)' equity 41,378 28,825    
Total stockholders' (deficit) equity 41,378 28,825    
Total liabilities and stockholders' (deficit) equity 135,828 121,544    
Non-Guarantors [Member]        
CURRENT ASSETS:        
Cash and cash equivalents 308 356 $ 110 $ 140
Accounts receivable-trade, net   100    
Prepaid expenses   5    
Inventory   29    
Other current assets   7    
Total current assets 308 497    
Property, plant and equipment, net   650    
Total non-current assets   650    
Intercompany receivable (38,977) (38,893)    
Total assets (38,669) (37,746)    
CURRENT LIABILITIES:        
Accounts payable 323 525    
Accrued payroll and related expenses   2    
Current accrued capping, closure and post-closure costs 3 3    
Other accrued liabilities   92    
Total current liabilities 326 622    
Accrued capping, closure and post-closure costs, less current portion 34 32    
Other long-term liabilities   80    
STOCKHOLDERS' (DEFICIT) EQUITY:        
Casella Waste Systems, Inc. stockholders (deficit)' equity (38,993) (38,713)    
Noncontrolling interests (36) 233    
Total stockholders' (deficit) equity (39,029) (38,480)    
Total liabilities and stockholders' (deficit) equity (38,669) (37,746)    
Elimination [Member]        
CURRENT ASSETS:        
Cost method investments (1,932) (1,932)    
Investments in subsidiaries (2,385) 9,888    
Total non-current assets (4,317) 7,956    
Intercompany receivable 1,932 1,932    
Total assets (2,385) 9,888    
STOCKHOLDERS' (DEFICIT) EQUITY:        
Casella Waste Systems, Inc. stockholders (deficit)' equity (2,385) 9,888    
Total stockholders' (deficit) equity (2,385) 9,888    
Total liabilities and stockholders' (deficit) equity $ (2,385) $ 9,888