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Summary of Significant Accounting Policies (Policies) | 12 Months Ended
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Dec. 31, 2018
Summary of Significant Accounting Policies [Abstract] |
Principles of Consolidation | Principles of Consolidation. The consolidated financial statements include the accounts of Kirby Corporation and all majority-owned subsidiaries (“the Company”). All investments in which the Company owns 20% to 50% and exercises significant influence over operating and financial policies are accounted for using the equity method. All material intercompany accounts and transactions have been eliminated in consolidation. Certain reclassifications have been made to reflect the current presentation of financial information.
Cash Equivalents | Cash Equivalents. Cash equivalents consist of all short-term, highly liquid investments with maturities of three months or less at date of purchase.
Accounts Receivable | Accounts Receivable. In the normal course of business, the Company extends credit to its customers. The Company regularly reviews the accounts and makes adequate provisions for probable uncollectible balances. It is the Company’s opinion that the accounts have no impairment, other than that for which provisions have been made. Included in accounts receivable as of December 31, 2018 and 2017 were $114,159,000 and $153,661,000, respectively, of accruals for revenues earned which have not been invoiced as of the end of each year. The Company’s marine transportation and distribution and services operations are subject to hazards associated with such businesses. The Company maintains insurance coverage against these hazards with insurance companies. Included in accounts receivable as of December 31, 2018 and 2017 were $69,624,000 and $66,588,000, respectively, of receivables from insurance companies to cover claims in excess of the Company’s deductible.
Concentrations of Credit Risk | Concentrations of Credit Risk. Financial instruments which potentially subject the Company to concentrations of credit risk are primarily trade accounts receivables. The Company’s marine transportation customers include the major oil refining and petrochemical companies. The distribution and services customers are oilfield service companies, oil and gas operators and producers, on-highway transportation companies, marine transportation companies, commercial fishing companies, construction companies, mining companies, power generation companies, and the United States government. The Company regularly reviews its accounts and estimates the amount of uncollectible receivables each period and establishes an allowance for uncollectible amounts. The amount of the allowance is based on the age of unpaid amounts, information about the current financial strength of customers, and other relevant information. Estimates of uncollectible amounts are revised each period, and changes are recorded in the period they become known.
Fair Value of Financial Instruments | Fair Value of Financial Instruments. Cash, accounts receivable, accounts payable and accrued liabilities have carrying values that approximate fair value due to the short-term maturity of these financial instruments. The fair value of the Company’s debt instruments is more fully described in Note 7, Long-Term Debt.
Property, Maintenance and Repairs | Property, Maintenance and Repairs. Property is recorded at cost or acquisition date fair value. Improvements and betterments are capitalized as incurred. Depreciation is recorded on the straight-line method over the estimated useful lives of the individual assets as follows: marine transportation equipment, 5-40 years; buildings, 10-40 years; other equipment, 2-10 years; and leasehold improvements, term of lease. When property items are retired, sold or otherwise disposed of, the related cost and accumulated depreciation are removed from the accounts with any gain or loss on the disposition included in the statement of earnings. Maintenance and repairs on vessels built for use on the inland waterways are charged to operating expense as incurred and includes the costs incurred in United States Coast Guard (“USCG”) inspections unless the shipyard extends the life or improves the operating capacity of the vessel which results in the costs being capitalized.
Drydocking on Ocean-Going Vessels | Drydocking on Ocean-Going Vessels. The Company’s ocean-going vessels are subject to regulatory drydocking requirements after certain periods of time to be inspected, have planned major maintenance performed and be recertified by the American Bureau of Shipping (“ABS”). These recertifications generally occur twice in a five year period. The Company defers the drydocking expenditures incurred on its ocean-going vessels due to regulatory marine inspections by the ABS and amortizes the costs of the shipyard over the period between drydockings, generally 30 or 60 months, depending on the type of major maintenance performed. Drydocking expenditures that extend the life or improve the operating capability of the vessel result in the costs being capitalized. The Company recognized amortization of major maintenance costs of $20,760,000, $21,207,000 and $19,869,000 for the years ended December 31, 2018, 2017 and 2016, respectively, in costs of sales and operating expenses. Routine repairs and maintenance on ocean-going vessels are expensed as incurred. Interest is capitalized on the construction of new ocean-going vessels. Interest expense excludes capitalized interest of $2,206,000, $1,731,000 and $2,974,000 for the years ending December 31, 2018, 2017 and 2016, respectively.
Environmental Liabilities | Environmental Liabilities. The Company expenses costs related to environmental events as they are incurred or when a loss is considered probable and estimable.
Goodwill | Goodwill. The excess of the purchase price over the fair value of identifiable net assets acquired in transactions accounted for as a purchase is included in goodwill. The Company conducted its annual goodwill impairment test at November 30, 2018 and 2017. For 2018, the Company incurred an impairment of goodwill charge of $2,702,000. For 2017, the Company noted no impairment of goodwill. The Company will continue to conduct goodwill impairment tests as of November 30 of subsequent years, or whenever events or circumstances indicate that interim impairment testing is necessary. The amount of goodwill impairment, if any, is typically measured based on projected discounted future operating cash flows using an appropriate discount rate. The gross carrying value of goodwill at December 31, 2018 and 2017 was $973,995,000 and $947,502,000, respectively, and accumulated amortization at December 31, 2018 and 2017 was $15,566,000. Accumulated impairment losses were $4,603,000 and $1,901,000 at December 31, 2018 and December 31, 2017, respectively. During the 2018 fourth quarter, the Company took a $2,702,000 charge for the impairment of the remaining goodwill recorded for Osprey Line, L.L.C., a subsidiary that transports project cargoes and cargo containers by barge on the United States inland waterway system. The impairment reflected the reduced profitability outlook of the container-on-barge operations due to the current economic environment. The fair value was determined using a combination of a discounted cash flow methodology and a market based approach utilizing a net earnings before interest expense, taxes on income, depreciation and amortization (EBITDA) multiplier. Net goodwill for the marine transportation segment was $405,575,000 and $387,504,000 at December 31, 2018 and 2017, respectively. The increase in net goodwill for the marine transportation segment for 2018 was due to the acquisitions of Higman Marine, Inc. and its affiliated companies (“Higman”) and Targa Resources Corp.’s (“Targa”) inland tank barge business, more fully described in Note 3, Acquisitions. Net goodwill for the distribution and services segment was $548,251,000 and $547,631,000 at December 31, 2018 and 2017, respectively.
Other Intangibles | Other Intangibles. Other intangibles include assets for favorable contracts and customer relationships, distributorship and dealership agreements, trade names and noncompete agreements and liabilities for unfavorable leases and contracts. As of December 31, 2018 and 2017, the gross carrying amounts of other intangible assets were $326,984,000 and $315,983,000, respectively, and the accumulated amortization was $102,787,000 and $83,175,000, respectively, resulting in net carrying amounts of $224,197,000 and $232,808,000, respectively. As of December 31, 2018 and 2017, the gross carrying amounts of other intangible liabilities were $18,323,000 and $7,437,000, respectively, and the accumulated amortization was $8,652,000 and $4,751,000, respectively, resulting in net carrying amounts of $9,671,000 and $2,686,000, respectively. The increase in other intangible liabilities in 2018 was due to the acquisition of Higman, more fully described in Note 3, Acquisitions. The costs of intangible assets and liabilities are amortized to expense in a systematic and rational manner over their estimated useful lives. For the years ended December 31, 2018, 2017 and 2016, the amortization expense for intangibles was $16,760,000, $11,296,000 and $8,467,000, respectively. Estimated amortization expense for amortizable intangible assets and liabilities for the next five years (2019 – 2023) is approximately $18,999,000, $20,854,000, $20,174,000, $19,824,000 and $19,782,000, respectively. As of December 31, 2018, the weighted average amortization period for intangible assets and liabilities was approximately 14 years.
Revenue Recognition | Revenue Recognition. The majority of marine transportation revenue is derived from term contracts, ranging from one to three years, some of which have renewal options, and the remainder is from spot market movements. The majority of the term contracts are for terms of one year. The Company is a provider of marine transportation services for its customers and, in almost all cases, does not assume ownership of the products it transports. A term contract is an agreement with a specific customer to transport cargo from a designated origin to a designated destination at a set rate or at a daily rate. The rate may or may not escalate during the term of the contract, however, the base rate generally remains constant and contracts often include escalation provisions to recover changes in specific costs such as fuel. A spot contract is an agreement with a customer to move cargo from a specific origin to a designated destination for a rate negotiated at the time the cargo movement takes place. Spot contract rates are at the current “market” rate, including fuel, and are subject to market volatility. The Company uses a voyage accounting method of revenue recognition for its marine transportation revenues which allocates voyage revenue based on the percent of the voyage completed during the period. Distribution products and services are generally sold based upon purchase orders or preferential service agreements with the customer that include fixed or determinable prices. Parts sales are recognized when control transfers to the customer, generally when title passes upon shipment to customers. Service revenue is recognized over time as the service is provided using measures of progress utilizing hours worked or costs incurred as a percentage of estimated hours or expected costs. Revenue from rental agreements is recognized on a straight-line basis over the rental period. The Company recognizes the revenues on contract manufacturing activities upon shipment and transfer of control to the customer. Prior to the adoption of Accounting Standards Update (“ASU”) 2014-09, distribution and services manufacturing and assembly projects revenue was reported on the percentage of completion method of accounting using measurements of progress towards completion appropriate for the work performed.
Stock-Based Compensation | Stock-Based Compensation. The Company has share-based compensation plans covering selected officers and other key employees as well as the Company’s Board of Directors. Stock-based grants made under the Company’s stock plans are recorded at fair value on the date of the grant and the cost for all grants made under the director plan and for grants made under the employee plan prior to February 19, 2018 is recognized ratably over the vesting period of the stock option or restricted stock. On February 19, 2018, the employee stock award plan was amended to also allow for the granting of restricted stock units (“RSUs”) to selected officers and other key employees. The amendment included a provision for the continued vesting of unvested stock options and RSUs for employees who meet certain years of service and age requirements at the time of their retirement. The vesting change resulted in shorter expense accrual periods on stock options and RSUs granted after February 19, 2018 to employees who are nearing retirement and meet the service and age requirements. Stock option grants are valued at the date of grant as calculated under the Black-Scholes option pricing model. The Company’s stock-based compensation plans are more fully described in Note 10, Stock Award Plans.
Taxes on Income | Taxes on Income. The Company follows the asset and liability method of accounting for income taxes. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
Accrued Insurance | Accrued Insurance. Accrued insurance liabilities include estimates based on individual incurred claims outstanding and an estimated amount for losses incurred but not reported (“IBNR”) or fully developed based on past experience. Insurance premiums, IBNR losses and incurred claim losses, in excess of the Company’s deductible for 2018, 2017 and 2016 were $29,306,000, $26,195,000 and $23,085,000, respectively.
Treasury Stock | Treasury Stock. The Company follows the average cost method of accounting for treasury stock transactions.
Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of | Impairment of Long-lived Assets and for Long-lived Assets to Be Disposed Of. The Company reviews long-lived assets and certain identifiable intangibles for impairment by vessel class whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. Recoverability on marine transportation assets is assessed based on vessel classes, not on individual assets, because identifiable cash flows for individual marine transportation assets are not available. Projecting customer contract volumes allows estimation of future cash flows by projecting pricing and utilization by vessel class but it is not practical to project which individual marine transportation asset will be utilized for any given contract. Because customers do not specify which particular vessel is used, prices are quoted based on vessel classes not individual assets. Nominations of vessels for specific jobs are determined on a day by day basis and are a function of the equipment class required and the geographic position of vessels within that class at that particular time as vessels within a class are interchangeable and provide the same service. The Company’s vessels are mobile assets and equipped to operate in geographic regions throughout the United States and the Company has in the past and expects to continue to move vessels from one region to another when it is necessary due to changing markets and it is economical to do so. Barge vessel classes are based on similar capacities, hull type, and type of product and towing vessels are based on similar hull type and horsepower. Recoverability of the vessel classes is measured by a comparison of the carrying amount of the assets to future net cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.
Accounting Standards | Accounting Standards In August 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-14, “Compensation – Retirement Benefits - Defined Benefit Plans – General (Subtopic 715-20): Disclosure Framework – Changes to the Disclosure Requirements for Defined Benefit Plans” which amends the annual disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans by removing certain requirements, providing clarification on existing requirements and adding new requirements including adding an explanation of the reasons for significant gains and losses related to changes in the benefit obligation for the period. The guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted. The amendments in this update are required to be applied on a retrospective basis to all periods presented. The Company is currently evaluating this guidance to determine the impact on its disclosures. In February 2018, the FASB issued ASU 2018-02, “Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income” which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the recent federal tax reform legislation. ASU 2018-02 eliminates the stranded tax effects resulting from the recent federal tax reform legislation and will improve the usefulness of information reported to financial statement users. The amendments in ASU 2018-02 will be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the recent federal tax reform legislation is recognized. ASU 2018-02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, including adoption in any interim period, for which financial statements have not yet been made available for issuance. The Company elected to early adopt ASU 2018-02 in the 2018 first quarter, which resulted in the reclassification of $7,925,000 from accumulated other comprehensive income (loss) to retained earnings due to the change in the federal corporate tax rate. In March 2017, the FASB issued ASU 2017-07, “Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” (“ASU 2017-07”) which requires employers to include only the service cost component of net periodic pension cost and net periodic postretirement benefit cost in operating expenses. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations. The standard allows only the service cost component to be eligible for capitalization when applicable. ASU 2017-07 is effective for annual and interim periods beginning after December 15, 2017 with early adoption permitted. This standard shall be applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement and prospectively for the capitalization of the service cost benefit in assets. The Company adopted ASU 2017-07 on January 1, 2018 and applied the standard retrospectively. The other components of net benefit cost are shown in Note 11, Retirement Plans. As a result of the adoption, the Company reclassified income of $621,000 for 2017 and expense of $2,175,000 for 2016 from operating expense into non-operating expense in the condensed statement of earnings. In January 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”) which simplifies the subsequent measurement of goodwill by eliminating Step 2 in the goodwill impairment test that required an entity to perform procedures to determine the fair value of its assets and liabilities at the testing date. An entity instead will perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying value and record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. ASU 2017-04 will be applied prospectively and is effective for annual and interim goodwill impairment tests conducted in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment testing dates after January 1, 2017. The Company is currently evaluating the impact, if any, that the adoption of this standard will have on its consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”) to create consistency in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for annual and interim periods beginning after December 15, 2017. Early adoption is permitted. The Company adopted ASU 2016-15 on January 1, 2018 and the adoption of the standard did not have a material impact on the consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”) to increase transparency and comparability among organizations by requiring recognition of lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements. The Company will adopt ASU 2016-02 on January 1, 2019 under the optional transition method that allows for a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption and will not restate prior periods. The Company will also elect certain practical expedients permitted under the transition guidance. While the Company is continuing to assess the potential impacts of ASU 2016-02, the Company estimates that the adoption of ASU 2016-02 will result in the recognition of right-of-use assets for operating leases of approximately $185,000,000 and lease liabilities for operating leases of approximately $180,000,000 on its Consolidated Balance Sheets, with no material impact to its Consolidated Statements of Earnings or Cash Flows. The Company does not have any financing leases as of January 1, 2019. In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (ASC Topic 606)” (“ASU 2014-09” or “ASC 606”). ASU 2014-09 requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 replaces most existing revenue recognition guidance in United States Generally Accepted Accounting Principles and is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. ASU 2014-09 permits the use of either the retrospective, modified retrospective or prospective with a cumulative catch-up approach. The Company adopted ASU 2014-09 on January 1, 2018 under the modified retrospective approach with a cumulative adjustment that decreased the opening balance of retained earnings by $9,722,000. Prior period amounts were not adjusted and the prior period amounts continue to be reported under the accounting standards in effect for those periods. The cumulative adjustment primarily relates to recognition of revenue on certain contract manufacturing activities, primarily construction of new pressure pumping units in the Company’s distribution and services segment. The Company previously recognized revenue on manufacturing and assembly projects on a percentage of completion method using measurements of progress towards completion appropriate for the work performed. Upon the adoption of ASU 2014-09, the Company recognizes the revenues on contract manufacturing activities upon shipment and transfer of control versus the percentage of completion method. The following tables summarize the financial statement line items within the Company’s condensed consolidated financial statements impacted by ASU 2014-09 for the year ended December 31, 2018 (in thousands):
|  | 2018 |
|  | As Reported |  |  | Balances without Adoption of ASC 606 |  |  | Effect of Change |
Statements of earnings: |  |  |  |  |  |  |  |  |
Distribution and services revenues |  | $ | 1,487,554 |  |  | $ | 1,515,554 |  |  | $ | (28,000 | )
Costs of sales and operating expenses |  | $ | 2,160,946 |  |  | $ | 2,181,046 |  |  | $ | (20,100 | )
Operating income |  | $ | 155,289 |  |  | $ | 163,189 |  |  | $ | (7,900 | )
Earnings before taxes on income |  | $ | 114,159 |  |  | $ | 122,059 |  |  | $ | (7,900 | )
Provision for taxes on income |  | $ | (35,081 | ) |  | $ | (37,187 | ) |  | $ | 2,106 |
Net earnings attributable to Kirby |  | $ | 78,452 |  |  | $ | 84,246 |  |  | $ | (5,794 | )
Statements of comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Net earnings |  | $ | 79,078 |  |  | $ | 84,872 |  |  | $ | (5,794 | )
Comprehensive income attributable to Kirby |  | $ | 77,346 |  |  | $ | 83,140 |  |  | $ | (5,794 | )
Statements of cash flows: |  |  |  |  |  |  |  |  |  |  |  |
Net earnings |  | $ | 79,078 |  |  | $ | 84,872 |  |  | $ | (5,794 | )
Provision for deferred income taxes |  | $ | 34,881 |  |  | $ | 32,775 |  |  | $ | 2,106 |
Decrease in cash flows resulting from changes in: |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  | $ | 12,511 |  |  | $ | (71,624 | ) |  | $ | 84,135 |
Inventory |  | $ | (144,685 | ) |  | $ | (71,985 | ) |  | $ | (72,700 | )
Accrued and other liabilities |  | $ | 30,712 |  |  | $ | 38,459 |  |  | $ | (7,747 | )
The following table summarizes the balance sheet line items within the Company’s condensed consolidated financial statements as of December 31, 2018 impacted by ASU 2014-09 (in thousands):
|  | December 31, 2018 |
|  | As Reported |  |  | Balances without Adoption of ASC 606 |  |  | Effect of Change |
Balance sheets: |  |  |  |  |  |  |  |  |
Trade receivables |  | $ | 417,644 |  |  | $ | 501,779 |  |  | $ | (84,135 | )
Inventories – net |  | $ | 507,441 |  |  | $ | 434,741 |  |  | $ | 72,700 |
Total assets |  | $ | 5,871,594 |  |  | $ | 5,883,029 |  |  | $ | (11,435 | )
Deferred revenues |  | $ | 80,123 |  |  | $ | 70,858 |  |  | $ | 9,265 |
Deferred income taxes |  | $ | 542,785 |  |  | $ | 547,991 |  |  | $ | (5,206 | )
Retained earnings |  | $ | 2,723,592 |  |  | $ | 2,739,086 |  |  | $ | (15,494 | )
Total liabilities and equity |  | $ | 5,871,594 |  |  | $ | 5,883,029 |  |  | $ | (11,435 | )

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