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SUPPLEMENTAL FINANCIAL STATEMENT DATA | 9 Months Ended
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Sep. 30, 2022
SUPPLEMENTAL FINANCIAL STATEMENT DATA |
SUPPLEMENTAL FINANCIAL STATEMENT DATA | 4. SUPPLEMENTAL FINANCIAL STATEMENT DATA Accounts Receivable From time to time, in connection with factoring agreements, the Company sells trade accounts receivable without recourse to third party purchasers in exchange for cash. During the nine months ended September 30, 2022, the Company did not sell any trade accounts receivable. During the nine months ended October 1, 2021, the Company sold trade accounts receivable and received cash proceeds of $8.0 million. The discounts on the trade accounts receivable sold were $0.8 million and were recorded within “Other, net” in other income (expense) in the condensed consolidated financial statements. Equipment and Leasehold Improvements ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | December 31,
​ |  | 2022 |  | 2021
​ | ​ | (in thousands)
Furniture and fixtures | ​ | $ | 4,065 | ​ | $ | 4,070
Computer hardware and software | ​ |  | 33,085 | ​ |  | 26,425
Leasehold improvements | ​ |  | 3,083 | ​ |  | 3,011
Equipment under finance leases | ​ |  | 5,204 | ​ |  | 3,286
Automobiles, trucks, and field equipment | ​ |  | 3,102 | ​ |  | 3,099
Subtotal | ​ |  | 48,539 | ​ |  | 39,891
Accumulated depreciation and amortization | ​ |  | (27,392) | ​ |  | (23,134)
Equipment and leasehold improvements, net | ​ | $ | 21,147 | ​ | $ | 16,757
​ Included in accumulated depreciation and amortization is $0.8 million and $0.6 million of amortization expense related to equipment held under finance leases for the nine months ended September 30, 2022 and for fiscal year 2021, respectively. Accrued Liabilities ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | December 31,
​ |  | 2022 |  | 2021
​ | ​ | (in thousands)
Accrued subcontractor costs | ​ | $ | 34,624 | ​ | $ | 19,727
Other | ​ |  | 5,013 | ​ |  | 2,750
Compensation and payroll taxes | ​ |  | 3,676 | ​ |  | 2,244
Accrued bonuses | ​ | ​ | 3,606 | ​ | ​ | 7,767
Employee withholdings | ​ |  | 3,396 | ​ |  | 2,665
Accrued workers’ compensation insurance | ​ |  | 681 | ​ |  | 527
Total accrued liabilities | ​ | $ | 50,996 | ​ | $ | 35,680
​ Goodwill ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | Additional | ​ | Additions / | ​ | September 30,
​ |  | 2021 |  | Purchase Cost |  | Adjustments |  | 2022
​ | ​ | (in thousands)
Reporting Unit: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Energy | ​ | $ | 129,375 | ​ | $ | — | ​ | $ | — | ​ | $ | 129,375
Engineering and Consulting | ​ | ​ | 749 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 749
​ | ​ | $ | 130,124 | ​ | $ | — | ​ | $ | — | ​ | $ | 130,124
​ The Company tests for impairment, at a minimum, on an annual basis or earlier when certain events or changes in circumstances indicate that goodwill may more likely than not be impaired. During the quarter ended September 30, 2022, although the Company experienced declines in the market price of its stock, such decreases did not result in the Company’s market capitalization decreasing below book value. Subsequent to the end of the quarter, the Company’s market capitalization based upon its stock price has fluctuated below book value. The fair value of the Company using a market capitalization approach based on the Company’s share price would also include a control premium not reflected in the current share price based on recent transactions that have occurred in the Company’s industry. This indicative fair value exceeded the Company’s book value; therefore, the Company does not believe it is more likely than not that goodwill was impaired as of September 30, 2022. If there are further decreases in the Company’s stock price for a sustained period or other unfavorable factors, the Company may be required to perform a goodwill impairment assessment, which may result in a recognition of goodwill impairment that could be material to the consolidated financial statements. Intangible Assets ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, 2022 | ​ | December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross | ​ | Accumulated | ​ | Gross | ​ | Accumulated | ​ | Amortization
​ |  | Amount |  | Amortization |  | Amount |  | Amortization |  | Period
​ | ​ | (in thousands) | ​ | (in years)
Finite: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Backlog | ​ | $ | 7,944 | ​ | $ | 7,872 | ​ | $ | 7,944 | ​ | $ | 7,222 | ​ | 1.0
Tradename | ​ |  | 15,911 | ​ |  | 10,492 | ​ |  | 15,911 | ​ |  | 8,997 |  | 2.5 | ​ | - | ​ | 6.0
Non-compete agreements | ​ | ​ | 1,420 | ​ | ​ | 1,420 | ​ | ​ | 1,420 | ​ | ​ | 1,413 | ​ | 4.0 | ​ | - | ​ | 5.0
Developed technology | ​ | ​ | 15,810 | ​ | ​ | 11,141 | ​ | ​ | 15,500 | ​ | ​ | 8,950 | ​ | 8.0
Customer relationships | ​ | ​ | 58,149 | ​ | ​ | 24,127 | ​ | ​ | 58,149 | ​ | ​ | 19,939 | ​ | 5.0 | ​ | - | ​ | 8.0
Total finite intangible assets | ​ | ​ | 99,234 | ​ | ​ | 55,052 | ​ | ​ | 98,924 | ​ | ​ | 46,521 | ​ | ​ | ​ | ​ | ​ | ​
In-process research and technology (1) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 310 | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | ​
Total intangible assets | ​ | $ | 99,234 | ​ | $ | 55,052 | ​ | $ | 99,234 | ​ | $ | 46,521 | ​ | ​ | ​ | ​ | ​ | ​
| (1) | In-process research and technology will not be amortized until put into use.
​ During the nine months ended September 30, 2022, the Company reclassified $0.3 million of in-process research and technology to developed technology and commenced amortization over its estimated useful life. ​ ​

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI https://asc.fasb.org/topic&trid=2122208 + Details
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