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Segment Information | 3 Months Ended
--- | ---
Mar. 31, 2021
Segment Reporting [Abstract] |
Segment Information | 19. SEGMENT INFORMATION The Company has three operating and reportable segments: Assessment, Permitting and Response, Measurement and Analysis and Remediation and Reuse. These segments are monitored separately by management for performance against budget and prior year and are consistent with internal financial reporting. The Company’s operating segments are organized based upon primary services provided, the nature of the production process, their type of customers, methods used to distribute the products and the nature of the regulatory environment. Segment Adjusted EBITDA is the primary measure of operating performance for all three operating segments. Segment Adjusted EBITDA is the calculated Company’s Earnings before Interest, Tax, Depreciation and Amortization (“EBITDA”), adjusted to exclude certain transactions such as stock-based compensation, acquisition costs and fair value changes in financial instruments, amongst others. The Chief Operating Decision Maker (“CODM”) does not review segment assets as a measure of segment performance. Corporate and Other includes costs associated with general corporate overhead (including executive, legal, finance, safety, human resources, marketing and IT related costs) that are not directly related to supporting operations. Overhead costs that are directly related to supporting operations (such as insurance, software, licenses, shared services and payroll processing costs) are allocated to the operating segments on a basis that reasonably approximates an estimate of the use of these services. Segment revenues and Adjusted EBITDA consisted of the following:
|  | Three Months Ended March 31, |  |
|  | 2021 |  |  | 2020 |  |
|  |  |  |  |  | Segment |  |  |  |  |  |  | Segment |  |
|  | Segment |  |  | Adjusted |  |  | Segment |  |  | Adjusted |  |
|  | Revenues |  |  | EBITDA |  |  | Revenues |  |  | EBITDA |  |
Assessment, Permitting and Response |  | $ | 75,262 |  |  | $ | 15,804 |  |  | $ | 4,530 |  |  | $ | 1,442 |  |
Measurement and Analysis |  |  | 33,440 |  |  |  | 4,860 |  |  |  | 36,440 |  |  |  | 7,379 |  |
Remediation and Reuse |  |  | 25,115 |  |  |  | 2,481 |  |  |  | 20,061 |  |  |  | 2,107 |  |
Total Operating Segments |  |  | 133,817 |  |  |  | 23,145 |  |  |  | 61,031 |  |  |  | 10,928 |  |
Corporate and Other |  |  | — |  |  |  | (6,345 | ) |  |  | — |  |  |  | (5,375 | ) |
Total |  | $ | 133,817 |  |  | $ | 16,800 |  |  | $ | 61,031 |  |  | $ | 5,553 |  |
Presented below is a reconciliation of the Company’s segment measure to loss before (expense) benefit from income taxes:
|  | For the Three Months Ended March 31, |  |
|  | 2021 |  |  | 2020 |  |
Total |  | $ | 16,800 |  |  | $ | 5,553 |  |
Interest expense, net |  |  | (2,688 | ) |  |  | (2,593 | ) |
Income tax (expense) benefit |  |  | (2 | ) |  |  | 3,152 |  |
Depreciation and amortization |  |  | (10,769 | ) |  |  | (7,560 | ) |
Stock-based compensation |  |  | (1,805 | ) |  |  | (1,150 | ) |
Start-up losses and investment in new services |  |  | (968 | ) |  |  | (379 | ) |
Acquisition costs |  |  | (237 | ) |  |  | (1,307 | ) |
Fair value changes in financial instruments |  |  | (602 | ) |  |  | (29,626 | ) |
Fair value changes in business acquisitions contingent consideration |  |  | (11,064 | ) |  |  | — |  |
Short term purchase accounting fair value adjustment to deferred revenue |  |  | — |  |  |  | (243 | ) |
Initial public offering expense |  |  | — |  |  |  | (531 | ) |
Discontinued services (i) |  |  | — |  |  |  | (6,417 | ) |
Expenses related to financing transactions |  |  | (50 | ) |  |  | — |  |
Other losses or expenses |  |  | (211 | ) |  |  | (147 | ) |
Net loss |  | $ | (11,596 | ) |  | $ | (41,248 | ) |
(i)During the first quarter of 2020, the Company determined to reduce the footprint of its environmental lab in Berkeley, California, and to exit its non-specialized municipal water engineering service line and its food waste biogas engineering service line. As a part of discontinuing service lines, the Company made the decision to book an additional bad debt reserve related to the uncertainty around the ability to collect on receivables related to these service lines (Note 3). It was determined that the discontinuation of these service lines did not represent a strategic shift that had (or will have) a major effect on the Company’s operations and financial results therefore did not meet the requirements to be classified as discontinued operations.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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