XML 35 R13.htm IDEA: XBRL DOCUMENT
v3.20.4

Revenue | 12 Months Ended
--- | ---
Dec. 31, 2020
Revenue from Contract with Customer [Abstract] |
Revenue | Revenue a) Disaggregation of revenue
Year ended December 31, |  | 2020 |  | 2019
Revenue by source |  |  |  |
Operations support services |  | $ | 493,407 |  |  | $ | 586,757 |
Construction services |  | 6,967 |  |  | 132,310 |
|  | $ | 500,374 |  |  | $ | 719,067 |
By commercial terms |  |  |  |
Time-and-materials |  | $ | 263,854 |  |  | $ | 343,156 |
Unit-price |  | 225,667 |  |  | 375,911 |
Lump-sum |  | 10,853 |  |  | — |
|  | $ | 500,374 |  |  | $ | 719,067 |
Revenue recognition method |  |  |  |
As-invoiced |  | $ | 341,999 |  |  | $ | 467,013 |
Cost-to-cost percent complete |  | 158,375 |  |  | 252,054 |
|  | $ | 500,374 |  |  | $ | 719,067 |
b) Contract balances
|  | December 31, 2020 |  | December 31, 2019
Contract assets |  | $ | 7,034 |  |  | $ | 19,193 |
Contract liabilities |  | 1,512 |  |  | 23 |
The following table provides information about significant changes in the contract assets:
Year ended December 31, |  | 2020 |  | 2019
Balance, beginning of year |  | $ | 19,193 |  |  | $ | 10,673 |
Transferred to receivables from contract assets recognized at the beginning of the period |  | (16,516) |  |  | (10,276) |
Decreases due to derecognition of unpriced contract modifications |  | (2,677) |  |  | — |
Increases as a result of changes to the estimate of the stage of completion, excluding amounts transferred in the period |  | 6,909 |  |  | 14,892 |
Increases as a result of work completed, but not yet an unconditional right to consideration |  | 125 |  |  | 5,736 |
Decreases due to effect of change in presentation of NL Partnership |  | — |  |  | (1,832) |
Balance, end of year |  | $ | 7,034 |  |  | $ | 19,193 |
The following table provides information about significant changes in the contract liabilities:
Year ended December 31, |  | 2020 |  | 2019
Balance, beginning of year |  | $ | 23 |  |  | $ | 4,032 |
Revenue recognized that was included in the contract liability balance at the beginning of the period |  | (23) |  |  | (4,031) |
Increases due to cash received, excluding amounts recognized as revenue during the period |  | 1,512 |  |  | 174 |
Decreases due to effect of change in presentation of NL Partnership |  | — |  |  | (152) |
Balance, end of year |  | $ | 1,512 |  |  | $ | 23 |
The following table provides information about revenue recognized from performance obligations that were satisfied (or partially satisfied) in previous periods:
Year ended December 31, |  | 2020 |  | 2019
Revenue recognized |  | $ | 1,403 |  |  | $ | 1,857 |
These amounts relate to cumulative catch-up adjustments arising from changes in estimated project costs on cost-to-cost percent complete jobs and final settlement of constrained variable consideration. c) Unpriced contract modifications The Company recognized revenue from variable consideration related to unpriced contract modifications for the year ended December 31, 2020 of $nil (December 31, 2019 - $4,936). The Company has recorded amounts in contract assets related to uncollected consideration from revenue recognized on unpriced contract modifications as at December 31, 2020 of $nil (December 31, 2019 - $5,312). The change in unpriced contract modifications during the year ended December 31, 2020 was largely due to resolved unpriced contract modifications. d) Transaction price allocated to the remaining performance obligations The following table includes estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. Included is all consideration from contracts with customers, excluding amounts that are recognized using the as-invoiced method and any constrained amounts of revenue.
For the year ended December 31, |
2021 | $ | 87,289 |
2022 | 11,717 |
2023 | 11,717 |
2024 | 9,270 |
2025 | 6,823 |
| $ | 126,816 |
e) Contract costs The following table summarizes contract costs included within other assets on the Consolidated Balance Sheets.
|  | December 31, 2020 |  | December 31, 2019
Fulfillment costs |  | $ | 1,432 |  |  | $ | 1,016 |
Reimbursable bid costs |  | 537 |  |  | — |
|  | $ | 1,969 |  |  | $ | 1,016 |
During the year ended December 31, 2020, fulfillment costs of $2,256 were capitalized and reimbursable bid costs of $537 were capitalized (December 31, 2019 - $1,016 and $nil, respectively).

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration