Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2016	Mar. 09, 2017	Jun. 30, 2016
Document and Entity Information
Entity Registrant Name	DAWSON GEOPHYSICAL CO
Entity Central Index Key	0000799165
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 163,401,000
Entity Common Stock, Shares Outstanding		21,663,628
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 14,624,000	$ 37,009,000
Short-term investments	40,250,000	21,000,000
Accounts receivable, net of allowance for doubtful accounts of $250,000 at December 31, 2016 and 2015	16,031,000	35,700,000
Prepaid expenses and other assets	4,822,000	6,150,000
Total current assets	75,727,000	99,859,000
Property and equipment	324,950,000	345,619,000
Less accumulated depreciation	(214,033,000)	(198,052,000)
Net property and equipment	110,917,000	147,567,000
Intangibles	487,000	361,000
Long-term deferred tax assets, net	535,000
Total assets	187,666,000	247,787,000
Current liabilities:
Accounts payable	5,617,000	8,401,000
Accrued liabilities:
Payroll costs and other taxes	885,000	1,074,000
Other	2,983,000	4,604,000
Deferred revenue	3,155,000	6,146,000
Current maturities of notes payable and obligations under capital leases	2,357,000	8,585,000
Total current liabilities	14,997,000	28,810,000
Long-term liabilities:
Notes payable and obligations under capital leases less current maturities		2,106,000
Deferred tax liabilities, net	146,000	5,319,000
Other accrued liabilities	1,639,000	1,834,000
Total long-term liabilities	1,785,000	9,259,000
Commitments and contingencies
Stockholders' equity:
Preferred stock-par value $1.00 per share; 4,000,000 shares authorized, none outstanding
Common stock-par value $0.01 per share; 35,000,000 shares authorized, 21,704,851 and 21,629,310 shares issued, and 21,656,406 and 21,580,865 shares outstanding at December 31, 2016 and 2015, respectively	217,000	216,000
Additional paid-in capital	142,998,000	142,269,000
Retained earnings	29,265,000	69,057,000
Treasury stock, at cost; 48,445 shares at December 31, 2016 and 2015
Accumulated other comprehensive loss, net	(1,596,000)	(1,824,000)
Total stockholders' equity	170,884,000	209,718,000
Total liabilities and stockholders' equity	$ 187,666,000	$ 247,787,000

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
CONSOLIDATED BALANCE SHEETS
Allowance for doubtful accounts	$ 250,000	$ 250,000
Preferred stock, par value (in dollars per share)	$ 1.00	$ 1.00
Preferred stock, shares authorized	4,000,000	4,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	35,000,000	35,000,000
Common stock, shares issued	21,704,851	21,629,310
Common stock, shares outstanding	21,656,406	21,580,865
Treasury stock, shares	48,445	48,445

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
Operating revenues	$ 50,802,000	$ 133,330,000	$ 234,685,000	$ 261,683,000
Operating costs:
Operating expenses	42,957,000	121,661,000	205,566,000	223,336,000
General and administrative	5,093,000	16,822,000	22,729,000	16,083,000
Depreciation and amortization	9,736,000	44,283,000	47,072,000	40,168,000
Operating expenses, total	57,786,000	182,766,000	275,367,000	279,587,000
Loss from operations	(6,984,000)	(49,436,000)	(40,682,000)	(17,904,000)
Other income (expense):
Interest income	20,000	347,000	159,000	73,000
Interest expense	(93,000)	(260,000)	(609,000)	(535,000)
Other income	154,000	3,108,000	1,098,000	466,000
Loss before income tax	(6,903,000)	(46,241,000)	(40,034,000)	(17,900,000)
Income tax benefit (expense):
Current	(39,000)	396,000	(291,000)	(787,000)
Deferred	1,951,000	6,053,000	14,046,000	6,067,000
Total	1,912,000	6,449,000	13,755,000	5,280,000
Net loss	(4,991,000)	(39,792,000)	(26,279,000)	(12,620,000)
Other comprehensive income (loss):
Net unrealized income (loss) on foreign exchange rate translation, net	(127,000)	228,000	(1,480,000)	(217,000)
Comprehensive loss	$ (5,118,000)	$ (39,564,000)	$ (27,759,000)	$ (12,837,000)
Basic loss per share attributable to common stock	$ (0.36)	$ (1.84)	$ (1.27)	$ (0.90)
Diluted loss per share attributable to common stock	(0.36)	$ (1.84)	$ (1.27)	(0.90)
Cash dividend declared per share of common stock	$ 0.05			$ 0.14
Weighted average equivalent common shares outstanding	14,019,813	21,611,562	20,688,185	14,008,635
Weighted average equivalent common shares outstanding - assuming dilution	14,019,813	21,611,562	20,688,185	14,008,635

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive (Loss) Income	Total
Balance at beginning of period at Sep. 30, 2013	$ 142,000	$ 97,390,000	$ 115,528,000		$ 213,060,000
Balance at beginning of period (in shares) at Sep. 30, 2013	14,180,220
Increase (Decrease) in Stockholders' Equity
Net loss			(12,620,000)		(12,620,000)
Unrealized gain (loss) on foreign exchange rate translation				$ (345,000)
Income tax benefit				128,000
Other comprehensive gain (loss)				(217,000)	(217,000)
Stock-based compensation expense		1,054,000			1,054,000
Shares exchanged for taxes on stock-based compensation		(15,000)			(15,000)
Shares exchanged for taxes on stock-based compensation (in shares)	(836)
Issuance of common stock as compensation		171,000			171,000
Issuance of common stock as compensation (in shares)	9,706
Issuance of common stock under stock compensation plans (in shares)	2,640
Exercise of stock options		32,000			32,000
Exercise of stock options (in shares)	3,080
Dividends paid			(1,935,000)		(1,935,000)
Balance at end of period at Sep. 30, 2014	$ 142,000	98,632,000	100,973,000	(217,000)	199,530,000
Balance at end of period (in shares) at Sep. 30, 2014	14,194,810
Increase (Decrease) in Stockholders' Equity
Net loss			(4,991,000)		(4,991,000)
Unrealized gain (loss) on foreign exchange rate translation				(203,000)
Income tax benefit				76,000
Other comprehensive gain (loss)				(127,000)	(127,000)
Stock-based compensation expense		287,000			287,000
Issuance of common stock as compensation		165,000			165,000
Issuance of common stock as compensation (in shares)	21,730
Dividends paid			(646,000)		(646,000)
Balance at end of period at Dec. 31, 2014	$ 142,000	99,084,000	95,336,000	(344,000)	194,218,000
Balance at end of period (in shares) at Dec. 31, 2014	14,216,540
Increase (Decrease) in Stockholders' Equity
Net loss			(26,279,000)		(26,279,000)
Unrealized gain (loss) on foreign exchange rate translation				(2,106,000)
Income tax benefit				626,000
Other comprehensive gain (loss)				(1,480,000)	(1,480,000)
Stock-based compensation expense		890,000			890,000
Shares exchanged for taxes on stock-based compensation		(248,000)			(248,000)
Shares exchanged for taxes on stock-based compensation (in shares)	(41,855)
Stock consideration issued in merger	$ 74,000	42,828,000			42,902,000
Stock consideration issued in merger (in shares)	7,381,476
Issuance of common stock as compensation		266,000			266,000
Issuance of common stock as compensation (in shares)	58,937
Issuance of common stock under stock compensation plans (in shares)	14,212
Tax deficit recorded to hypothetical apic pool		(551,000)			(551,000)
Balance at end of period at Dec. 31, 2015	$ 216,000	142,269,000	69,057,000	(1,824,000)	$ 209,718,000
Balance at end of period (in shares) at Dec. 31, 2015	21,629,310				21,580,865
Increase (Decrease) in Stockholders' Equity
Net loss			(39,792,000)		$ (39,792,000)
Unrealized gain (loss) on foreign exchange rate translation				496,000
Income tax benefit				(268,000)
Other comprehensive gain (loss)				228,000	228,000
Stock-based compensation expense		462,000			462,000
Shares exchanged for taxes on stock-based compensation		(72,000)			(72,000)
Shares exchanged for taxes on stock-based compensation (in shares)	(10,880)
Issuance of common stock as compensation	$ 1,000	416,000			417,000
Issuance of common stock as compensation (in shares)	66,200
Issuance of common stock under stock compensation plans (in shares)	20,221
Tax deficit recorded to hypothetical apic pool		(77,000)			(77,000)
Balance at end of period at Dec. 31, 2016	$ 217,000	$ 142,998,000	$ 29,265,000	$ (1,596,000)	$ 170,884,000
Balance at end of period (in shares) at Dec. 31, 2016	21,704,851				21,656,406

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (4,991,000)	$ (39,792,000)	$ (26,279,000)	$ (12,620,000)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	9,736,000	44,283,000	47,072,000	40,168,000
Noncash compensation	452,000	879,000	1,156,000	1,225,000
Deferred income tax benefit	(1,951,000)	(6,053,000)	(14,046,000)	(6,067,000)
Gain on insurance proceeds from insurance settlements		(2,269,000)	(407,000)
Change in other long-term liabilities		(195,000)	1,834,000
(Gain) loss on disposal of assets		(167,000)	815,000	(108,000)
Other	(614,000)	186,000	(81,000)	51,000
Change in current assets and liabilities:
Decrease (increase) in accounts receivable	2,862,000	19,669,000	15,883,000	(2,507,000)
Decrease (increase) in prepaid expenses and other assets	(3,283,000)	1,328,000	1,752,000	(1,683,000)
Decrease in accounts payable	(4,923,000)	(4,326,000)	(3,128,000)	(3,467,000)
(Decrease) increase in accrued liabilities	78,000	(1,810,000)	(4,579,000)	(1,909,000)
(Decrease) increase in deferred revenue	951,000	(2,991,000)	620,000	(2,637,000)
Net cash provided by (used in) operating activities	(1,683,000)	8,742,000	20,612,000	10,446,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash acquired from merger			12,382,000
Capital expenditures, net of noncash capital expenditures summarized below	(2,555,000)	(8,251,000)	(6,846,000)	(35,281,000)
Proceeds from maturity of short-term investments	7,750,000	91,750,000	34,500,000	29,250,000
Acquisition of short-term investments	(9,500,000)	(111,000,000)	(26,750,000)	(32,750,000)
Proceeds from disposal of assets	631,000	1,922,000	1,501,000	2,686,000
Proceeds on flood insurance claims		2,850,000	1,000,000
Net cash (used in) provided by investing activities	(3,674,000)	(22,729,000)	15,787,000	(36,095,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from promissory note			5,144,000
Proceeds from notes payable				10,000,000
Principal payments on notes payable	(1,783,000)	(7,554,000)	(16,348,000)	(10,823,000)
Principal payments on capital lease obligations	(288,000)	(780,000)	(1,535,000)	(932,000)
Excess tax benefit from share-based payment arrangement		(77,000)	(551,000)
Tax withholdings related to stock-based compensation awards		(72,000)	(316,000)
Proceeds from exercise of stock options				32,000
Dividends paid	(646,000)			(1,935,000)
Net cash used in financing activities	(2,717,000)	(8,483,000)	(13,606,000)	(3,658,000)
Effect of exchange rate changes in cash and cash equivalents	(35,000)	85,000	(428,000)	(345,000)
Net (decrease) increase in cash and cash equivalents	(8,109,000)	(22,385,000)	22,365,000	(29,652,000)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	22,753,000	37,009,000	14,644,000	52,405,000
CASH AND CASH EQUIVALENTS AT END OF PERIOD	14,644,000	14,624,000	37,009,000	22,753,000
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	93,000	260,000	620,000	537,000
Cash paid for income taxes		33,000	692,000	735,000
Cash received for income taxes	18,000	348,000	752,000	3,000
NONCASH INVESTING AND FINANCING ACTIVITIES:
Increase (decrease) in accrued purchases of property and equipment	52,000	$ 1,542,000	(52,000)	(1,693,000)
Capital lease obligations incurred	$ 651,000		126,000	$ 485,000
Stock consideration to consummate the merger			42,902,000
Financed insurance premiums			$ 1,046,000

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2016
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Organization and Nature of Operations The Company is a leading provider of onshore seismic data acquisition and processing services. Founded in 1952, the Company acquires and processes 2-D, 3-D and multi-component seismic data for its clients, ranging from major oil and gas companies to independent oil and gas operators as well as providers of multi-client data libraries. The Company operates in the lower 48 states of the U.S. and in Canada. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Dawson Operating LLC, Eagle Canada, Inc., Dawson Seismic Services Holdings, Inc., Eagle Canada Seismic Services ULC, Tidelands Geophysical Co., Inc. and Exploration Surveys, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. Cash Equivalents For purposes of the financial statements, the Company considers demand deposits, certificates of deposit, overnight investments, money market funds and all highly liquid debt instruments purchased with an initial maturity of three months or less to be cash equivalents. Allowance for Doubtful Accounts Management prepares its allowance for doubtful accounts receivable based on its review of past-due accounts, its past experience of historical write-offs and its current client base. While the collectability of outstanding client invoices is continually assessed, the inherent volatility of the energy industry’s business cycle can cause swift and unpredictable changes in the financial stability of the Company’s clients. Property and Equipment Property and equipment is capitalized at historical cost and depreciated over the useful life of the asset. Management’s estimation of this useful life is based on circumstances that exist in the seismic industry and information available at the time of the purchase of the asset. As circumstances change and new information becomes available, these estimates could change. During the year ended December 31, 2016, we recognized approximately $1,300,000 in depreciation expense associated with changes in the estimated life of certain recording equipment assets. Depreciation is computed using the straight-line method. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the balance sheet, and any resulting gain or loss is reflected in the results of operations for the period. Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment when triggering events occur suggesting deterioration in the assets’ recoverability or fair value. Recognition of an impairment charge is required if future expected undiscounted net cash flows are insufficient to recover the carrying value of the assets, and the fair value of the assets is below the carrying value of the assets. Management’s forecast of future cash flows used to perform impairment analysis includes estimates of future revenues and expenses based on the Company’s anticipated future results, while considering anticipated future oil and natural gas prices which is fundamental in assessing demand for the Company’s services. If the carrying amounts of the assets exceed the estimated expected undiscounted future cash flows, the Company measures the amount of possible impairment by comparing the carrying amount of the assets to the fair value. No impairment charges were recognized for the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and the year ended September 30, 2014. Leases The Company leases certain vehicles under lease agreements. The Company evaluates each lease to determine its appropriate classification as an operating or capital lease for financial reporting purposes. Any lease that does not meet the criteria for a capital lease is accounted for as an operating lease. The assets and liabilities under capital leases are recorded at the lower of the present value of the minimum lease payments or the fair market value of the related assets. Assets under capital leases are amortized using the straight-line method over the initial lease term. Amortization of assets under capital leases is included in depreciation expense. Intangibles The Company has non-amortizing assets consisting primarily of trademarks/tradenames resulting from a business combination. The Company tests for impairment on an annual basis during the fourth quarter, and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of the reporting unit below its carrying amount. No impairment charges were recognized for the years ended December 31, 2016 and 2015. Revenue Recognition Services are provided under cancelable service contracts. These contracts are either “turnkey” or “term” agreements. Under both types of agreements, the Company recognizes revenues when revenue is realizable and services have been performed. Services are defined as the commencement of data acquisition or processing operations. Revenues are considered realizable when earned according to the terms of the service contracts. Under turnkey agreements, revenue is recognized on a per-unit-of-data-acquired rate as services are performed. Under term agreements, revenue is recognized on a per-unit-of-time-worked rate as services are performed. In the case of a cancelled service contract, revenue is recognized and the client is billed for services performed up to the date of cancellation. The Company receives reimbursements for certain out-of-pocket expenses under the terms of the service contracts. Amounts billed to clients are recorded in revenue at the gross amount, including out-of-pocket expenses that are reimbursed by the client. In some instances, clients are billed in advance of services performed. In those cases, the Company recognizes the liability as deferred revenue. As services are performed, those deferred revenue amounts are recognized as revenue. In some instances, the contract contains certain permitting, surveying and drilling costs that are incorporated into the per-unit-of-data-acquired rate. In these circumstances, these set-up costs that occur prior to initiating revenue recognition are capitalized and amortized as data is acquired. Stock-Based Compensation The Company measures all stock-based compensation awards, which include stock options, restricted stock, restricted stock units and common stock, using the fair value method and recognizes compensation expense, net of estimated forfeitures, in its consolidated financial statements. The Company records compensation expense as operating or general and administrative expense, as appropriate, in the consolidated statements of operations on a straight-line basis over the vesting period of the related awards. Foreign Currency Translation The U.S. Dollar is the reporting currency for all periods presented. The functional currency of the Company’s foreign subsidiaries is generally the local currency. All assets and liabilities denominated in a foreign currency are translated into U.S. Dollars at the exchange rate on the balance sheet date. Income and expenses are translated using the exchange rate applicable to each transaction. Equity transactions are translated using historical exchange rates. Adjustments resulting from translation are recorded as a separate component of accumulated other comprehensive income (loss) in the consolidated balance sheets. Foreign currency transaction gains (losses) are included in the consolidated statements of operations as other income (expense). Income Taxes The Company accounts for income taxes by recognizing amounts of taxes payable or refundable for the current year, and by using an asset and liability approach in recognizing the amount of deferred tax assets and liabilities for the future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. Management determines deferred taxes by identifying the types and amounts of existing temporary differences, measuring the total deferred tax asset or liability using the applicable tax rate in effect for the year in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates of deferred tax assets and liabilities is recognized in income in the year of an enacted rate change. The deferred tax asset is reduced by a valuation allowance if, based on available evidence, it is more likely than not that some portion or all of the deferred tax asset will not be realized. Management’s methodology for recording income taxes requires judgment regarding assumptions and the use of estimates, including determining the annual effective tax rate and the valuation of deferred tax assets, which can create variances between actual results and estimates and could have a material impact on the Company’s provision or benefit for income taxes. Due to recent operating losses and valuation allowances, the Company may recognize reduced or no tax benefits on future losses on the Consolidated Statements of Operations and Comprehensive Loss. The Company’s effective tax rates differ from the statutory federal rate of 35% for certain items such as state and local taxes, valuation allowances, non-deductible expenses and discrete items. Use of Estimates in the Preparation of Financial Statements Preparation of the accompanying financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Because of the use of assumptions and estimates inherent in the reporting process, actual results could differ from those estimates. Reclassifications Certain reclassifications have been made to the year ended December 31, 2015, the three months ended December 31, 2014 and the year ended September 30, 2014 consolidated financial statements to conform to the 2016 presentation. See Footnote 17, Recently Issued Accounting Pronouncements ASU No. 2016-05 Statement of Cash Flows (Topic 230): Classifications of Certain Cash

Fair Value of Financial Instruments	12 Months Ended
Fair Value of Financial Instruments	Dec. 31, 2016
Fair Value of Financial Instruments
Fair Value of Financial Instruments	3. Fair Value of Financial Instruments At December 31, 2016 and 2015, the Company’s financial instruments included cash and cash equivalents, short-term investments in certificates of deposit, trade and other receivables, other current assets, accounts payable, other current liabilities and notes payable. Due to the short-term maturities of cash and cash equivalents, trade and other receivables, other current assets, accounts payables and other current liabilities, the carrying amounts approximate fair value at the respective balance sheet dates. The carrying value of the notes payable approximate their fair value based on a comparison with the prevailing market interest rate. Due to the short-term maturities of the Company’s investments in certificates of deposit, the carrying amounts approximate fair value at the respective balance sheet dates. The fair values of the Company’s notes payable and investments in certificates of deposit are level 2 measurements in the fair value hierarchy.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Merger

12 Months Ended

Dec. 31, 2016

Merger

Merger

4. Merger

On February 11, 2015, the Company completed the Merger. Immediately prior to the effective time of the Merger, Legacy TGC effected a reverse stock split with respect to its common stock, par value $0.01 per share, on a one-for-three ratio (the “Reverse Stock Split”) to reduce the total number of shares of Legacy TGC Common Stock outstanding. After giving effect to the Reverse Stock Split, at the effective time of the Merger, without any action on the part of any shareholder, each issued and outstanding share of Legacy Dawson’s common stock, par value $0.33-1/3 per share (the “Legacy Dawson Common Stock”), including shares underlying Legacy Dawson’s outstanding equity awards (but excluding any shares of Legacy Dawson Common Stock owned by Legacy TGC, Merger Sub or Legacy Dawson or any wholly-owned subsidiary of Legacy Dawson), were converted into the right to receive 1.760 shares of Legacy TGC Common Stock (the “Exchange Ratio”).

The Merger was accounted for as a reverse acquisition under the acquisition method of accounting in accordance with ASC No. 805, “Business Combinations.” The Company accounted for the transaction by using Legacy Dawson’s historical information and accounting policies and adding the assets and liabilities of Legacy TGC at their respective fair values. Consequently, Legacy Dawson’s assets and liabilities retained their carrying values and Legacy TGC’s assets acquired and liabilities assumed by Legacy Dawson as the accounting acquirer in the Merger were recorded at their fair values measured as of February 11, 2015, the effective date of the Merger.

In the fourth quarter of 2015, management finalized its valuation of assets acquired and liabilities assumed in connection with the Merger. As a result, the fair value of acquired property and equipment was ultimately concluded to be $5,055,000 higher than preliminarily estimated, the fair value of current liabilities assumed was higher by $943,000, the fair value of current assets was lower by $625,000, and the fair value of intangible assets was lower by $2,953,000. Further, the net deferred tax asset as a result of these adjustments was $534,000 lower. In the fourth quarter of 2015, we recorded a $628,000 increase to depreciation expense and a $697,000 reduction to amortization expense as compared to what we would have recorded had the final valuations of assets acquired and liabilities assumed been recorded as of the acquisition date.

The following table summarizes the fair values of the assets acquired and liabilities assumed at the Merger date:


	Estimated Fair
	Value (in thousands)
Stock consideration	$	42,902
Interest bearing debt assumed		12,048
Debt-free current liabilities		13,590
Total purchase price consideration including liabilities assumed	$	68,540

Value of current assets:
Current assets excluding cash and cash equivalents	$	15,531
Cash and cash equivalents		12,382
Total current assets		27,913

Identified tangible assets:
Fair value of property and equipment		33,867

Identified intangible assets:
Trademarks/trade names		400

Net deferred tax asset		6,360

Total indicated value of assets	$	68,540

The value of the stock consideration was determined based on the closing price of Legacy TGC on the February 11, 2015 closing date and the 7,381,476 shares outstanding. As a result of the consideration transferred being less than the book value of net assets acquired, the Company was required to analyze the purchase price allocation and the potential reasonableness of reflecting a bargain purchase. Upon completing this analysis, the Company determined that the Merger was not an acquisition of a distressed business or a bargain purchase and accordingly reflected a substantial reduction in the property and equipment to its fair value which was reflected by the value of the consideration transferred. Furthermore, in allocating the remainder of the purchase price to the indicated fair value of the property and equipment, there was not any excess purchase price to be allocated to goodwill. Measurements used to determine fair value were deemed to be level 3 fair value measurements.

Trade receivables and payables, as well as other current and non-current assets and liabilities, were recorded at their expected settlement amounts as they approximate the fair value of those items at the time of the Merger, based on management’s judgments and estimates.

Property and equipment were valued using a combination of the income approach, the market approach and the cost approach which was based on current replacement and/or reproduction cost of the asset as new, less depreciation attributable to physical, functional, and economic factors. Useful lives of the property and equipment were estimated to be between eighteen months and twelve years.

Trademarks were valued using the relief from royalty method. Relief from royalty method under the income approach estimates the cost savings that accrue to the Company which would otherwise have to pay royalties or license fees on revenues earned through the use of the asset. Trademarks are considered to have an indefinite life and, as a result, are not amortizable.

Existing long term debt assumed in the Merger was recorded at fair valued based on a current market rate.

Deferred income tax assets and liabilities as of the acquisition date represented the expected future tax consequences of temporary differences between the fair values of the assets acquired and liabilities assumed and their tax bases. At the acquisition date, the Company accrued approximately $865,000 for uncertain tax positions and contingencies related to certain tax matters.

The Company incurred approximately $3,314,000 in merger-related costs on a pretax basis during the year ended December 31, 2015. This amount is reflected in the accompanying consolidated statements of operations.

The Company has integrated the operations of Legacy TGC. Additionally, the Company operates in one segment and has a single company-wide management team that administers all service contracts as a whole rather than by discrete operating segments. The Company tracks only basic operational data by area and does not track results by legacy origin. Therefore, it is impracticable to disclose the amount of revenues and earnings or losses attributable to Legacy TGC during the year ended December 31, 2015.

Pro Forma Information

The following unaudited pro forma condensed financial information for the year ended December 31, 2015, the three months ended December 31, 2014 and the year ended September 30, 2014 gives effect to the Merger as if it had occurred on January l, 2014. The unaudited pro forma condensed financial information has been included for comparative purposes only. It is not necessarily indicative of the results that might have occurred had the transactions taken place on the dates indicated and is not intended to be a projection of future results. The unaudited pro forma financial information reflects certain adjustments related to the acquisition, such as (1) to record certain incremental expenses resulting from purchase accounting adjustments, such as reduced depreciation expense in connection with the fair value adjustments to property and equipment; and (2) to record the related tax effects. Shares used in the calculations of earnings per share in the table below were 21,537,480 for the year ended December 31, 2015, 21,400,593 for the three months ended December 31, 2014 and 21,367,677 for the year ended September 30, 2014.


	Year Ended		Three Months Ended		Year Ended
	December 31,		December 31,		September 30,
	2015		2014		2014
Pro forma total revenues	$	248,295,000	$	76,897,000	$	373,544,000
Pro forma net loss	$	(30,256,000)	$	(7,722,000)	$	(13,383,000)
Pro forma net loss per share:
Basic	$	(1.40)	$	(0.36)	$	(0.63)
Diluted	$	(1.40)	$	(0.36)	$	(0.63)

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 5
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Property and Equipment

12 Months Ended

Dec. 31, 2016

Property and Equipment

Property and Equipment

5. Property and Equipment

Property and equipment, together with the related estimated useful lives at December 31, 2016 and 2015, were as follows:


	December 31,
	2016		2015		Useful Lives
Land, building and other	$	15,777,000	$	16,357,000		3 to 40 years
Recording equipment		199,068,000		212,541,000		5 to 10 years
Line clearing equipment		1,071,000		1,071,000		5 years
Vibrator energy sources		79,162,000		80,454,000		5 to 15 years
Vehicles		29,872,000		35,196,000		1.5 to 10 years
		324,950,000		345,619,000
Less accumulated depreciation		(214,033,000)		(198,052,000)
Net property and equipment	$	110,917,000	$	147,567,000

Supplemental Consolidated Balance Sheet Information

12 Months Ended

Dec. 31, 2016

Supplemental Consolidated Balance Sheet Information

Supplemental Consolidated Balance Sheet Information

6. Supplemental Consolidated Balance Sheet Information

Other current liabilities consist of the following at December 31, 2016 and 2015:


	December 31,
	2016		2015
Accrued self-insurance reserves	$	1,422,000	$	1,830,000
Income and franchise taxes payable		39,000		21,000
Other accrued expenses and current liabilities		1,522,000		2,753,000
Total other current liabilities	$	2,983,000	$	4,604,000

Debt

12 Months Ended

Dec. 31, 2016

Debt

Debt

7. Debt

On June 30, 2015, we entered into an amendment to the Company’s Credit Agreement with its lender, Sovereign Bank for the purpose of renewing, extending and increasing the Company’s line of credit under such agreement.

Credit Agreement

The Company’s Credit Agreement includes term loan and revolving loan features, and also allows for the issuance of letters of credit and other promissory notes. The Company can borrow up to a maximum of $20.0 million pursuant to the Credit Agreement, subject to the terms and limitations discussed below.

The Credit Agreement provides for a revolving loan feature, or Line of Credit, that permits the Company to borrow, repay and re-borrow, from time to time until June 30, 2017, up to the lesser of (i) $20.0 million or (ii) a sum equal to (a) 80% of our eligible accounts receivable (less the outstanding principal balance of term loans and letters of credit under the Credit Agreement) and (b) the lesser of (i) 50% of the value of certain of the Company’s core equipment or (ii) $12,500,000. The Company has not utilized the Line of Credit since its inception. Because the Company’s ability to borrow funds under the Line of Credit is tied to the amount of the Company’s eligible accounts receivable and value of certain of its core equipment, if the Company’s accounts receivable decrease materially for any reason, including delays, reductions or cancellations by clients or decreased demand for the Company’s services, or the Company’s value of its pledged core equipment decreases materially, the Company’s ability to borrow to fund operations or other obligations may be limited.

The Credit Agreement also provides for a term loan feature. The Company has no outstanding notes payable under the term loan feature of the Credit Agreement, and any notes outstanding under this feature would count towards the maximum amounts the Company may borrow under the Credit Agreement.

The Company has three outstanding notes payable under the Credit Agreement that are not under the term loan feature (and therefore do not count towards the maximum amounts that the Company may borrow) which were incurred to purchase (and/or are secured by) equipment, representing a remaining aggregate principal amount of $1,938,000 as of December 31, 2016.

The Company’s obligations under the Line of Credit are secured by a security interest in the Company’s accounts receivable and certain of the Company’s core equipment, and the term loans are also secured by certain of the Company’s core equipment. Interest on amounts outstanding under the Credit Agreement accrues at the lesser of 4.5% or the prime rate (as quoted in the Wall Street Journal), subject to an interest rate floor of 2.5%. The Credit Agreement contains customary covenants for credit facilities of this type, including limitations on disposition of assets, mergers and other fundamental changes. The Company is also obligated to meet certain financial covenants, including (i) a ratio of (x) total liabilities minus subordinated debt to (y) tangible net worth plus subordinated debt not to exceed 1.00:1.00, (ii) a ratio of current assets to current liabilities of at least 1.50:1.00 and (iii) required tangible net worth of not less than $150,000,000. The Company was in compliance with all covenants under the Credit Agreement, including specified ratios, as of December 31, 2016.

Sovereign Bank has also issued a letter of credit in the amount of $1,767,000 in favor of AIG Assurance Company in order to support payment of certain insurance obligations of the Company. The principal amount of this letter of credit is collateralized by certain of the Company’s core equipment and does not count as funds borrowed under the Company’s Line of Credit.

Other Indebtedness

The Company paid in full, during August 2016, one note payable to a finance company for various insurance premiums. This note had a remaining principal balance of $838,000 at December 31, 2015.

In addition, the Company leases certain vehicles under leases classified as capital leases. The Company’s balance sheets as of December 31, 2016 and 2015 includes capital lease obligations of $419,000 and $1,199,000, respectively.

Maturities of Debt

The following tables set forth the Company’s aggregate principal amount of outstanding notes payable and the interest rates and monthly payments as of December 31, 2016 and 2015.


	Year Ended December 31,
	2016		2015
Notes payable to commercial banks
Aggregate principal amount outstanding	$	1,938,000	$	8,654,000
Interest rates		3.5% - 4.5%		3.5% - 4.5%


	Year Ended December 31,
	2016			2015
Notes payable to finance company for insurance
Aggregate principal amount outstanding	$	—	$	838,000
Interest rates		—		2.35%

The aggregate maturities of the notes payable at December 31, 2016 are as follows:


January 2017 - December 2017					$	1,938,000

The Company leases vehicles and certain specialized seismic equipment under leases classified as capital leases.

The aggregate maturities of obligations under capital leases at December 31, 2016 are as follows:


January 2017 - December 2017					$	419,000

Interest rates on these leases ranged from 3.16% to 6.72%.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2016

Stock-Based Compensation

Stock-Based Compensation

8. Stock-Based Compensation

Since the date of its effectiveness on May 5, 2016, the Company issues new grants of stock-based awards pursuant to the Dawson Geophysical Company 2016 Stock and Performance Incentive Plan (the “2016 Plan”). Upon its effectiveness, the 2016 Plan replaced: (i) the Amended and Restated Dawson Geophysical Company 2006 Stock and Performance Incentive Plan (the “Legacy Dawson Plan”), which originated from Legacy Dawson and (ii) the Amended and Restated 2006 Stock Awards Plan of Dawson Geophysical Company (formerly known as the TGC Industries, Inc. 2006 Stock Awards Plan) (the “Legacy TGC Plan”), which originated from Legacy TGC (the Legacy Dawson Plan and the Legacy TGC Plan are referred to collectively as, (the “Prior Plans”). The Company administered both of the Prior Plans as a result of the Merger, and per the 2016 Plan, no new grants of awards have been permitted under the Prior Plans after the effectiveness of the 2016 Plan. Further, the Legacy Dawson Plan and the Legacy TGC Plan expired pursuant to their terms on November 28, 2016 and March 29, 2016, respectively. Any outstanding awards previously granted under the Prior Plans continue to remain outstanding in accordance with their terms. The awards outstanding and available under the 2016 Plan and the awards outstanding under each of the Prior Plans and their associated accounting treatment are discussed below.

In 2016, the Company adopted the 2016 Plan. The 2016 Plan, which provides for the issuance of up to 1,000,000 shares of authorized Company common stock. As of December 31, 2016, there were approximately 971,514 shares available for future issuance. The 2016 Plan provides for the issuance of stock-based compensation awards, including stock options, common stock, restricted stock, restricted stock units and other forms. Stock option grant prices awarded under the 2016 Plan may not be less than the fair market value of the common stock subject to such option on the grant date, and the term of stock options shall extend no more than ten years after the grant date. The 2016 Plan terminates May 5, 2026.

In 2006, Legacy Dawson adopted the Legacy Dawson Plan, which was amended and restated in connection with the Merger. The Legacy Dawson Plan provided for the issuance of stock-based compensation awards, including stock options, common stock, restricted stock, restricted stock units and other forms. Stock option grant prices awarded under the Legacy Dawson Plan were required to be no less than the fair market value of the common stock subject to such option on the grant date, and the term of stock options was limited to no more than ten years after the grant date. The Legacy Dawson Plan terminated on November 28, 2016 and, upon the effectiveness of the 2016 Plan on May 5, 2016, no shares have been available under the Legacy Dawson Plan for future issuance.

In 2006, the Company adopted the Legacy TGC Plan, which was amended and restated in connection with the Merger. The Legacy TGC Plan provided for the issuance of stock-based compensation awards, including stock options, common stock, and restricted stock. Stock option grant prices awarded under the Legacy TGC Plan were required to be no less than the fair market value of the common stock subject to such option on the grant date, and the term of stock options was limited to no more than ten years after the grant date. The Legacy TGC Plan terminated on March 29, 2016 and, since such time, has had no shares available for future issuance.

Historically, the Company’s employees and officers that held unvested restricted stock were entitled to dividends when the Company paid dividends (“participating”). The Company’s employees and officers that hold unvested restricted stock awarded during 2016 are not entitled to dividends when the Company pays dividends (“non-participating”).

Impact of Stock-Based Compensation:

The following table summarizes stock-based compensation expense, which is included in operating or general and administrative expense, as appropriate, in the Consolidated Statements of Operations and Comprehensive Loss, for the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and year ended September 30, 2014:


	Year Ended December 31,				Three Months Ended December 31,		Year Ended September 30,
	2016		2015		2014		2014
Stock options	$	42,000	$	—	$	—	$	—
Restricted stock awards		347,000		363,000		213,000		821,000
Restricted stock unit awards		73,000		526,000		74,000		233,000
Common stock awards		417,000		267,000		165,000		171,000
Total compensation expense	$	879,000	$	1,156,000	$	452,000	$	1,225,000

Stock Options:

Legacy Dawson estimated the fair value of each stock option on the date of grant using the Black-Scholes option pricing model. Legacy TGC estimated the fair value of each stock option on the date of grant using the Binomial Lattice Model. Actual value realized with stock options, if any, is dependent on the future performance of the Company’s common stock and overall stock market conditions.

A summary of the outstanding stock options as of December 31, 2016 as well as activity during the year then ended is presented below.


	Number of Stock Options		Weighted Average Exercise Price	Weighted Average Remaining Contractual Term in Years
Balance as of December 31, 2015 (1)	428,430	$	13.01
Forfeited (1)	(22,519)	$	11.05
Expired (1)	(36,447)	$	17.34
Balance as of December 31, 2016	369,464	$	12.70	2.09
Exercisable as of December 31, 2016	369,464	$	12.70	2.09

(1)

Balance of stock options and weighted average exercise price adjusted to reflect the Merger Exchange Ratio of 1.76.

Stock options issued under the Legacy TGC plan are a combination of incentive stock options and non-qualified stock options, and stock options issued under the Legacy Dawson plans are incentive stock options. For incentive stock options, no tax deduction is recorded when options are awarded. If an exercise and sale of vested options results in a disqualifying disposition, a tax deduction for the Company occurs.

Outstanding options at December 31, 2016 expire during the period from August 2017 to July 2019. The intrinsic value of the outstanding options at December 31, 2016 was zero. There were no unrecognized compensation costs related to stock options as of December 31, 2016.

There were no options granted or vested, and there were no excess tax benefits from disqualifying dispositions during the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and the year ended September 30, 2014. No options were exercised during the years ended December 31, 2016 and 2015 or the three months ended December 31, 2014. The total intrinsic value of options exercised during the year ended September 30, 2014 was $13,000.

No cash was received from option exercises during the years ended December 31, 2016 and 2015, or the three months ended December 31, 2014. Cash received from option exercises during the year ended September 30, 2014 was $32,000.

Restricted Stock Awards:

The Company granted 87,000 non-participating (as defined above) restricted stock awards during the year ended December 31, 2016 with a weighted average grant date fair value of $2.96. There were no restricted stock grants in the year ended December 31, 2015, the three months ended December 31, 2014 or the year ended September 30, 2014. The fair value of non-participating restricted stock awards equals the market price of the Company’s stock on the grant date and generally vest in three years or in annual increments over three years.

A summary of the status of the Company’s nonvested non-participating restricted stock awards as of December 31, 2016 and activity during the year then ended is presented below.


	Number of Restricted Stock Awards		Weighted Average Grant Date Fair Value
Nonvested as of December 31, 2015	—	$	—
Grants	87,000	$	2.96
Nonvested as of December 31, 2016	87,000	$	2.96

As of December 31, 2016, there were approximately $173,000 of unrecognized compensation costs related to nonvested non-participating restricted stock awards. These costs are expected to be recognized over a weighted average period of 2.12 years.

Restricted Stock Unit Awards:

The Company granted 196,400, 10,000, 94,898 and 38,555 restricted stock unit awards during the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and the year ended September 30, 2014, respectively, with a weighted average grant date fair value of $2.96, $5.76, $6.79 and $18.02, respectively. The fair value of restricted stock unit awards equals the market price of the Company’s stock on the grant date and generally vest in one to three years or in annual increments over three years.

A summary of the Company’s nonvested restricted stock unit awards as of December 31, 2016 and activity during the year then ended is presented below.


	Number of Restricted Stock Unit Awards		Weighted Average Grant Date Fair Value
Nonvested as of December 31, 2015 (1)	129,247	$	8.85
Grants	196,400	$	2.96
Vested (1)	(20,221)	$	18.15
Forfeited (1)	(52,111)	$	5.45
Nonvested as of December 31, 2016	253,315	$	4.24

(1)

Balance of restricted stock unit awards and weighted average grant date fair value adjusted to reflect the Merger Exchange Ratio of 1.76.

As of December 31, 2016, there were approximately $514,000 of unrecognized compensation costs related to nonvested restricted stock unit awards. These costs are expected to be recognized over a weighted average period of 1.72 years.

Common Stock Awards:

The Company granted common stock awards with immediate vesting to outside directors and employees during the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and the year ended September 30, 2014 as follows:


	Number of Common Stock Awards		Weighted Average Grant Date Fair Value
Year Ended December 31, 2016	66,200	$	6.31
Year Ended December 31, 2015	58,937	$	4.53
Three Months Ended December 31, 2014	21,730	$	7.59
Year Ended September 30, 2014	9,706	$	17.61

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2016
Employee Benefit Plans
Employee Benefit Plans	10. Employee Benefit Plans The Company provides a 401(k) plan as part of its employee benefits package in order to retain quality personnel. Legacy Dawson elected to match 100% of the employee contributions up to a maximum of 6% of the participant’s applicable compensation under the Legacy Dawson 401(k) plan for the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and the year ended September 30, 2014. Legacy Dawson's 401(k) plan was retained in connection with the Merger. Legacy TGC’s 401(k) plan, which was terminated in connection with the Merger, is consistent with Legacy Dawson’s 401(k) plan except Legacy TGC matched 50% of the employee’s contribution up to a maximum of 6% of the participant’s applicable compensation. The Company’s matching contributions under Legacy Dawson’s 401(k) plan for the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and the year ended September 30, 2014 were approximately $1,658,000, $1,849,000, $462,000 and $1,895,000, respectively. Legacy TGC’s employees rolled into the Legacy Dawson 401(k) plan during 2015. In addition, the Company’s matching contributions to the Legacy TGC 401(k) plan (prior to such plan’s termination) during 2015 were $98,000.

Income Taxes

12 Months Ended

Dec. 31, 2016

Income Taxes

Income Taxes

12. Income Taxes

The Company’s components of loss before income taxes are as follows:


	Year Ended December 31,				Three Months Ended December 31,		Year Ended September 30,
	2016		2015		2014		2014
Loss before income taxes
Domestic	$	(41,162,000)	$	(36,230,000)	$	(6,249,000)	$	(11,671,000)
Foreign		(5,079,000)		(3,804,000)		(654,000)		(6,229,000)
Total	$	(46,241,000)	$	(40,034,000)	$	(6,903,000)	$	(17,900,000)

The Company recorded income tax benefit of $6,449,000 and $13,755,000 in the years ended December 31, 2016 and 2015, respectively. The Company recorded income tax benefit of $1,912,000 and $5,280,000 in the three months ended December 31, 2014 and year ended September 30, 2014 respectively.

Income tax benefit was comprised of the following:


	Year Ended December 31,				Three Months Ended December 31,		Year Ended September 30,
	2016		2015		2014		2014
Current federal benefit	$	215,000	$	280,000	$	—	$	74,000
Current state benefit (expense)		181,000		(571,000)		(39,000)		(633,000)
Current foreign expense		—		—		—		(228,000)
Deferred federal benefit		5,795,000		12,499,000		1,783,000		5,489,000
Deferred state (expense) benefit		(847,000)		860,000		168,000		578,000
Deferred foreign benefit		1,105,000		687,000		—		—
Total	$	6,449,000	$	13,755,000	$	1,912,000	$	5,280,000

The income tax provision differs from the amount computed by applying the statutory federal income tax rate to losses before income taxes as follows:


	Year Ended December 31,				Three Months Ended December 31,		Year Ended September 30,
	2016		2015		2014		2014
Tax benefit computed at statutory rate of 35%	$	16,184,000	$	14,012,000	$	2,416,000	$	6,265,000
Change in valuation allowance		(10,200,000)		(502,000)		(170,000)		(1,506,000)
State income tax (expense) benefit, net of federal tax		(433,000)		423,000		83,000		(32,000)
Foreign losses		985,000		954,000		170,000		1,506,000
Transaction costs		—		(445,000)		(522,000)		(332,000)
Other		(87,000)		(687,000)		(65,000)		(621,000)
Income tax benefit	$	6,449,000	$	13,755,000	$	1,912,000	$	5,280,000

The principal components of the Company’s net deferred tax assets (liabilities) are as follows:


	December 31,
	2016		2015
Deferred tax assets:
Federal tax net operating loss ("NOL") carry forward	$	32,746,000	$	23,002,000
Foreign tax NOL carry forward		4,486,000		3,694,000
Deferred revenue		462,000		1,193,000
Restricted stock		318,000		214,000
Workers’ compensation		74,000		144,000
State tax NOL carry forward		1,223,000		850,000
Self-insurance		219,000		260,000
Canadian start-up costs		275,000		296,000
Alternative Minimum Tax credit carry forward		315,000		315,000
Foreign tax credit		1,874,000		1,874,000
Other comprehensive income		786,000		1,055,000
Uncertain tax positions		512,000		562,000
Other		(264,000)		(91,000)
Total gross deferred tax assets		43,026,000		33,368,000
Less valuation allowances		(13,602,000)		(3,707,000)
Total net deferred tax assets		29,424,000		29,661,000
Deferred tax liabilities:
Property and equipment		(29,035,000)		(34,980,000)
Total net deferred tax assets (liabilities)	$	389,000	$	(5,319,000)
Noncurrent portion of foreign deferred tax assets	$	535,000	$	—
Noncurrent portion of domestic deferred tax liabilities		(146,000)		(5,319,000)
Total net deferred tax assets (liabilities)	$	389,000	$	(5,319,000)

At December 31, 2016, the Company had a gross NOL for U.S. federal income tax purposes of approximately $93,802,000. This NOL will begin to expire in 2027. The Company will carry forward the net federal NOL of approximately $32,746,000. The Company also had state NOL’s that will affect state taxes of approximately $1,881,000 at December 31, 2016. State NOL’s began to expire in 2015. The Company also has a Canadian NOL of $17,253,000 that will begin to expire in 2032.

In evaluating the possible sources of taxable income during 2016, the Company determined it is more likely than not that the remaining deferred tax assets will not be realizable. As a result, the Company recorded full valuation allowances against its federal, state, and foreign deferred tax assets with the exception of its trademark intangible and the foreign deferred tax assets associated with NOL’s that can be carried back against prior losses.

A summary of the Company’s gross uncertain tax positions at December 31, 2016 and 2015 as well as activity for the years then ended are as follows:


	December 31,
	2016		2015
Balance at beginning of year	$	1,684,000	$	—
Established at Merger date		—		715,000
(Decrease) increase in prior year tax positions		(14,000)		455,000
Increase in current year tax positions		157,000		514,000
Liability statute expiration		(338,000)		—
Balance at end of year	$	1,489,000	$	1,684,000

There were no uncertain tax positions for the three months ended December 31, 2014 and the year ended September 30, 2014. The tax years generally subject to future examination by tax authorities are for the years ended December 31, 2013 and after. The Company’s policy is to recognize interest and penalties related to uncertain tax positions in income tax expense.

Due to the potential resolution of amended federal, state and foreign tax returns and the expiration of various statutes of limitations, it is reasonably possible that the full uncertain tax positions balance at December 31, 2016 may reverse within the next 12 months.

Net (Loss) Income per Share Attributable to Common Stock

12 Months Ended

Dec. 31, 2016

Net (Loss) Income per Share Attributable to Common Stock

Net (Loss) Income per Share Attributable to Common Stock

13. Net (Loss) Income per Share Attributable to Common Stock

Net loss per share attributable to common stock is calculated using the two-class method. The two-class method is an allocation method of calculating loss per share when a company’s capital structure includes participating securities that have rights to undistributed earnings. Historically, the Company’s employees and officers that held unvested restricted stock were entitled to dividends when the Company paid dividends (“participating”). The Company’s employees and officers that hold unvested restricted stock awarded during 2016 are not entitled to dividends when the Company pays dividends (“non-participating”). The Company’s basic net loss per share attributable to common stock is computed by reducing the Company’s net loss by the income allocable to unvested restricted stockholders that have a right to participate in earnings. The Company’s employees and officers that hold unvested restricted stock do not participate in losses because they are not contractually obligated to do so. The undistributed earnings are allocated based on the relative percentage of the weighted average unvested participating restricted stock awards. The basic net loss per share attributable to common stock is computed by dividing the net loss attributable to common stock by the weighted average shares outstanding. The weighted average shares outstanding for the year ended December 31, 2015 was calculated by totaling (i) the product of (x) the weighted shares of Legacy Dawson Common Stock outstanding at the beginning of the year multiplied by (y) the Exchange Ratio, plus (ii) the number of shares associated with awards of Legacy Dawson participating restricted stock and restricted stock units that vested in conjunction with the Merger, weighted as of February 11, 2015, plus (iii) the number of shares of Legacy TGC Common Stock outstanding immediately prior to the Merger, weighted to reflect that such shares were outstanding from February 11, 2015 until December 31, 2015. The weighted average number of shares outstanding for the three months ended December 31, 2014 and for the year ended September 30, 2014 were calculated as if the Merger had occurred at the beginning of the respective period, and the components of the weighted average shares calculation were multiplied by the Exchange Ratio. The Company’s diluted loss per share attributable to common stock is computed by adjusting basic loss per share attributable to common stock by income allocable to unvested participating restricted stock, if any, divided by weighted average diluted shares outstanding.

A reconciliation of the loss per share attributable to common stock is as follows:


	Year Ended December 31,				Three Months Ended December 31,		Year Ended September 30,
	2016		2015		2014		2014
	(in thousands, except share and per share data)
Net loss	$	(39,792)	$	(26,279)	$	(4,991)	$	(12,620)
Income allocable to unvested restricted stock		—		—		(9)		(26)
Basic loss attributable to common stock	$	(39,792)	$	(26,279)	$	(5,000)	$	(12,646)
Reallocation of participating earnings		—		—		—		—
Diluted loss attributable to common stock	$	(39,792)	$	(26,279)	$	(5,000)	$	(12,646)
Weighted average common shares outstanding:
Basic		21,611,562		20,688,185		14,019,813		14,008,635
Dilutive common stock options, restricted stock unit awards and non-participating restricted stock awards		—		—		—		—
Diluted		21,611,562		20,688,185		14,019,813		14,008,635
Basic loss attributable to a share of common stock	$	(1.84)	$	(1.27)	$	(0.36)	$	(0.90)
Diluted loss attributable to a share of common stock	$	(1.84)	$	(1.27)	$	(0.36)	$	(0.90)

The Company had a net loss in the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and the year ended September 30, 2014. As a result, all stock options, restricted stock unit awards, and non-participating restricted stock awards were anti-dilutive and excluded from weighted average shares used in determining the diluted loss attributable to a share of common stock for the respective periods. The following weighted average numbers of stock options, restricted stock unit awards, and non-participating restricted stock awards have been excluded from the calculation of diluted loss per share attributable to common stock, as their effect would be anti-dilutive for the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and the year ended September 30, 2014:


	Year Ended December 31,			Three Months Ended December 31,		Year Ended September 30,
		2016	2015		2014		2014
Stock options		411,763	425,981		160,434		162,107
Restricted stock unit awards		268,461	126,596		66,405		33,373
Non-participating restricted stock awards		76,303	—		—		—
Total		756,527	552,577		226,839		195,480

The following shares of participating restricted stock awards were included in common stock outstanding as such shares have a nonforfeitable right to participate in any dividends that might be declared and have the right to vote:


	Year Ended December 31,			Three Months Ended December 31,		Year Ended September 30,
		2016	2015		2014		2014
Participating restricted stock awards		—	—		182,160		182,160

Major Clients

12 Months Ended

Dec. 31, 2016

Major Clients

Major Clients

14. Major Clients

The Company operates in only one business segment, contract seismic data acquisition and processing services. Sales to these clients, as a percentage of operating revenues that exceeded 10%, were as follows:


	Year Ended December 31,			Three Months Ended December 31,		Year Ended September 30,
		2016	2015		2014		2014
A		13%	21%		14%		16%
B		—	15%		10%		13%
C		—	—		—		12%

The Company does not believe that the loss of any client listed above would have a material adverse effect on the Company.

- 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/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

Areas of Operation	12 Months Ended
Areas of Operation	Dec. 31, 2016
Areas of Operation
Areas of Operation	15. Areas of Operation The U.S. and Canada are the only countries of operation for the Company. Revenues for the year ended December 31, 2016 were $133,330,000 with $122,522,000 earned in the U.S. and $10,808,000 earned in Canada. Revenues for the year ended December 31, 2015 were $234,685,000 with $222,154,000 earned in the U.S. and $12,531,000 earned in Canada. Revenues for the three months ended December 31, 2014 were $50,802,000, all earned in the U.S. Revenues for the year ended September 30, 2014 were $261,683,000 with $256,110,000 earned in the U.S. and $5,573,000 earned in Canada. Net long-lived assets as of December 31, 2016 were approximately $110,917,000, with $105,059,000 located in the U.S. and $5,858,000 located in Canada. Net long-lived assets as of December 31, 2015 were approximately $147,567,000, with $136,758,000 located in the U.S. and $10,809,000 located in Canada.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2016

Commitments and Contingencies

Commitments and Contingencies

16. Commitments and Contingencies

From time to time, the Company is a party to various legal proceedings arising in the ordinary course of business. Although the Company cannot predict the outcomes of any such legal proceedings, management believes that the resolution of pending legal actions will not have a material adverse effect on the Company’s financial condition, results of operations or liquidity, as the Company believes it is adequately indemnified and insured.

The Company experiences contractual disputes with its clients from time to time regarding the payment of invoices or other matters. While the Company seeks to minimize these disputes and maintain good relations with its clients, the Company has experienced in the past, and may experience in the future, disputes that could affect its revenues and results of operations in any period.

The Company has non-cancelable operating leases for office and shop space in Midland, Plano, Denison, Houston, Denver, Oklahoma City and Calgary, Alberta.

The following table summarizes payments due in specific periods related to the Company’s contractual obligations with initial terms exceeding one year as of December 31, 2016.


	Payments Due by Period (in thousands)
			Within						After
	Total		1 Year		2-3 Years		4-5 Years		5 Years
Operating lease obligations (office space)	$	9,567	$	1,468	$	2,256	$	1,591	$	4,252

Some of the Company’s operating leases contain predetermined fixed increases of the minimum rental rate during the initial lease term. For these leases, the Company recognizes the related expense on a straight-line basis and records deferred rent as the difference between the amount charged to expense and the rent paid. Rental expense under the Company’s operating leases with initial terms exceeding one year was $1,907,000 for the year ended December 31, 2016, $1,691,000 for the year ended December 31, 2015, $242,000 for the three months ended December 31, 2014 and $965,000 for the year ended September 30, 2014.

As of December 31, 2016, the Company had unused letters of credit of $1,767,000 associated with the Company's existing insurance coverage.

Also as of December 31, 2016, the Company had unused letters of credit of $233,000 associated with the Company’s self-insured retention on workers’ compensation claims outstanding prior to October 1, 2011. Effective in fiscal 2012, the Company was no longer self-insured for workers’ compensation claims after October 1, 2011.

Recently Issued Accounting Pronouncements	12 Months Ended
Recently Issued Accounting Pronouncements	Dec. 31, 2016
Recently Issued Accounting Pronouncements
Recently Issued Accounting Pronouncements	17. Recently Issued Accounting Pronouncements In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, which is intended to reduce the diversity in practice around how certain transactions are classified within the statement of cash flows. The Company adopted ASU No. 2016-15 in the third quarter of 2016 with no material impact to its consolidated financial statements. However, certain reclassifications have been made to the Consolidated Statements of Cash Flows for the year ended December 31, 2015 in order to conform to the December 31, 2016 presentation. In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, which is intended to simplify accounting for share-based payments awarded to employees, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. This ASU is effective for the annual period beginning after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. Adoption of ASU 2016-09 will not have a material effect on the Company’s consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which will require organizations that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. In January 2017, the FASB issued ASU No. 2017-03, Accounting Changes and Error Corrections (Topic 250) and Investments – Equity Method and Joint Ventures (Topic 323), which stated additional qualitative disclosures should be considered to assess the significance of the impact upon adoption. This ASU is effective for the annual period beginning after December 15, 2018, and for annual and interim periods thereafter. Early adoption is permitted. The Company is currently evaluating the new guidance to determine the impact it will have on its consolidated financial statements and believes that the most significant change will be to its Consolidated Balance Sheets as its asset and liability balances will increase for operating leases that are currently off-balance sheet. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40), which provides guidance on management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and, in certain circumstances, to provide related footnote disclosures. The Company evaluated and adopted this guidance for the period ending December 31, 2016. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which introduces a new five-step revenue recognition model in which an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This ASU also requires disclosures sufficient to enable users to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative disclosures about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. Entities have the option of using either a full retrospective or modified approach to adopt ASU No. 2014-09. In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Gross versus Net), amending the principal-versus-agent implementation guidance and clarifying that an entity should evaluate whether it is the principal or the agent for each specified good or service promised in a contract with a customer. In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, which amends certain aspects of the guidance related to identifying performance obligations and licensing implementation. In May 2016, the FASB issued ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow Scope Improvements and Practical Expedients, to address certain issues in the guidance on assessing collectability, presentation of sales taxes, noncash consideration, and completed contracts and contract modifications at transition. In December 2016, the FASB issued ASU No. 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers, which amends narrow aspects of the guidance such as disclosure of remaining performance obligations and prior-period performance obligations. In January 2017, the FASB issued ASU No. 2017-03, Accounting Changes and Error Corrections (Topic 250) and Investments – Equity Method and Joint Ventures (Topic 323), which stated additional qualitative disclosures should be considered to assess the significance of the impact upon adoption. These updates do not change the core principle of the guidance under ASU No. 2014-09, but rather provide implementation guidance. In August 2015, ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, was issued and it amended the effective date of ASU No. 2014-09 for public companies to annual reporting periods beginning after December 15, 2017. Early adoption is permitted, but only beginning after December 15, 2016. The Company is reviewing its customer contracts, revenue recognition policies, disclosures, and internal controls and comparing to the provisions of the new standard for its revenues to determine the potential impact on the timing and amounts of revenue recognition. While the Company has not identified any material differences from its review thus far, the evaluation is ongoing and the Company has not concluded on the overall impacts of adopting the new guidance. The Company believes it is following an appropriate timeline to allow for proper recognition, presentation and disclosure upon adoption.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=66092750

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Concentrations of Credit Risk	12 Months Ended
Concentrations of Credit Risk	Dec. 31, 2016
Concentrations of Credit Risk
Concentrations of Credit Risk	18. Concentrations of Credit Risk Financial instruments that potentially expose the Company to concentrations of credit risk at any given time may consist of cash and cash equivalents, money market funds and overnight investment accounts, short-term investments in certificates of deposit, trade and other receivables and other current assets. At December 31, 2016 and 2015, the Company had deposits with domestic and international banks in excess of federally insured limits. Management believes the credit risk associated with these deposits is minimal. Money market funds seek to preserve the value of the investment, but it is possible to lose money investing in these funds. The Company’s sales are to clients whose activities relate to oil and natural gas exploration and production. The Company generally extends unsecured credit to these clients; therefore, collection of receivables may be affected by the economy surrounding the oil and natural gas industry or other economic conditions. The Company closely monitors extensions of credit and may negotiate payment terms that mitigate risk.

Quarterly Consolidated Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2016

Quarterly Consolidated Financial Data (Unaudited)

Quarterly Consolidated Financial Data (Unaudited)

19. Quarterly Consolidated Financial Data (Unaudited)


	Quarter Ended
	March 31,		June 30,		September 30,		December 31,
Year Ended December 31, 2016:
Operating revenues	$	47,055,000	$	28,086,000	$	28,122,000	$	30,067,000
Loss from operations	$	(10,631,000)	$	(13,266,000)	$	(14,257,000)	$	(11,282,000)
Net loss	$	(8,600,000)	$	(11,589,000)	$	(12,416,000)	$	(7,187,000)
Basic loss per share attributable to common stock	$	(0.40)	$	(0.54)	$	(0.57)	$	(0.33)
Diluted loss per share attributable to common stock	$	(0.40)	$	(0.54)	$	(0.57)	$	(0.33)
Year Ended December 31, 2015:
Operating revenues	$	73,722,000	$	43,335,000	$	62,498,000	$	55,130,000
Loss from operations	$	(9,814,000)	$	(18,065,000)	$	(4,662,000)	$	(8,141,000)
Net loss	$	(6,592,000)	$	(11,877,000)	$	(2,870,000)	$	(4,940,000)
Basic loss per share attributable to common stock	$	(0.37)	$	(0.55)	$	(0.13)	$	(0.23)
Diluted loss per share attributable to common stock	$	(0.37)	$	(0.55)	$	(0.13)	$	(0.23)

Basic and diluted loss per share attributable to common stock are computed independently for each of the quarters presented. Therefore, the sum of quarterly basic and diluted information may not equal the annual basic and diluted loss per share attributable to common stock. In addition, all loss per share calculations have been adjusted (as applicable) to reflect the Merger Exchange Ratio of 1.76.

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2016
Summary of Significant Accounting Policies
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Dawson Operating LLC, Eagle Canada, Inc., Dawson Seismic Services Holdings, Inc., Eagle Canada Seismic Services ULC, Tidelands Geophysical Co., Inc. and Exploration Surveys, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.
Cash Equivalents	Cash Equivalents For purposes of the financial statements, the Company considers demand deposits, certificates of deposit, overnight investments, money market funds and all highly liquid debt instruments purchased with an initial maturity of three months or less to be cash equivalents.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts Management prepares its allowance for doubtful accounts receivable based on its review of past-due accounts, its past experience of historical write-offs and its current client base. While the collectability of outstanding client invoices is continually assessed, the inherent volatility of the energy industry’s business cycle can cause swift and unpredictable changes in the financial stability of the Company’s clients.
Property and Equipment	Property and Equipment Property and equipment is capitalized at historical cost and depreciated over the useful life of the asset. Management’s estimation of this useful life is based on circumstances that exist in the seismic industry and information available at the time of the purchase of the asset. As circumstances change and new information becomes available, these estimates could change. During the year ended December 31, 2016, we recognized approximately $1,300,000 in depreciation expense associated with changes in the estimated life of certain recording equipment assets. Depreciation is computed using the straight-line method. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the balance sheet, and any resulting gain or loss is reflected in the results of operations for the period.
Impairment of Long-lived Assets	Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment when triggering events occur suggesting deterioration in the assets’ recoverability or fair value. Recognition of an impairment charge is required if future expected undiscounted net cash flows are insufficient to recover the carrying value of the assets, and the fair value of the assets is below the carrying value of the assets. Management’s forecast of future cash flows used to perform impairment analysis includes estimates of future revenues and expenses based on the Company’s anticipated future results, while considering anticipated future oil and natural gas prices which is fundamental in assessing demand for the Company’s services. If the carrying amounts of the assets exceed the estimated expected undiscounted future cash flows, the Company measures the amount of possible impairment by comparing the carrying amount of the assets to the fair value. No impairment charges were recognized for the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and the year ended September 30, 2014.
Leases	Leases The Company leases certain vehicles under lease agreements. The Company evaluates each lease to determine its appropriate classification as an operating or capital lease for financial reporting purposes. Any lease that does not meet the criteria for a capital lease is accounted for as an operating lease. The assets and liabilities under capital leases are recorded at the lower of the present value of the minimum lease payments or the fair market value of the related assets. Assets under capital leases are amortized using the straight-line method over the initial lease term. Amortization of assets under capital leases is included in depreciation expense.
Intangibles	Intangibles The Company has non-amortizing assets consisting primarily of trademarks/tradenames resulting from a business combination. The Company tests for impairment on an annual basis during the fourth quarter, and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of the reporting unit below its carrying amount. No impairment charges were recognized for the years ended December 31, 2016 and 2015.
Revenue Recognition	Revenue Recognition Services are provided under cancelable service contracts. These contracts are either “turnkey” or “term” agreements. Under both types of agreements, the Company recognizes revenues when revenue is realizable and services have been performed. Services are defined as the commencement of data acquisition or processing operations. Revenues are considered realizable when earned according to the terms of the service contracts. Under turnkey agreements, revenue is recognized on a per-unit-of-data-acquired rate as services are performed. Under term agreements, revenue is recognized on a per-unit-of-time-worked rate as services are performed. In the case of a cancelled service contract, revenue is recognized and the client is billed for services performed up to the date of cancellation. The Company receives reimbursements for certain out-of-pocket expenses under the terms of the service contracts. Amounts billed to clients are recorded in revenue at the gross amount, including out-of-pocket expenses that are reimbursed by the client. In some instances, clients are billed in advance of services performed. In those cases, the Company recognizes the liability as deferred revenue. As services are performed, those deferred revenue amounts are recognized as revenue. In some instances, the contract contains certain permitting, surveying and drilling costs that are incorporated into the per-unit-of-data-acquired rate. In these circumstances, these set-up costs that occur prior to initiating revenue recognition are capitalized and amortized as data is acquired.
Stock-Based Compensation	Stock-Based Compensation The Company measures all stock-based compensation awards, which include stock options, restricted stock, restricted stock units and common stock, using the fair value method and recognizes compensation expense, net of estimated forfeitures, in its consolidated financial statements. The Company records compensation expense as operating or general and administrative expense, as appropriate, in the consolidated statements of operations on a straight-line basis over the vesting period of the related awards.
Foreign Currency Translation	Foreign Currency Translation The U.S. Dollar is the reporting currency for all periods presented. The functional currency of the Company’s foreign subsidiaries is generally the local currency. All assets and liabilities denominated in a foreign currency are translated into U.S. Dollars at the exchange rate on the balance sheet date. Income and expenses are translated using the exchange rate applicable to each transaction. Equity transactions are translated using historical exchange rates. Adjustments resulting from translation are recorded as a separate component of accumulated other comprehensive income (loss) in the consolidated balance sheets. Foreign currency transaction gains (losses) are included in the consolidated statements of operations as other income (expense).
Income Taxes	Income Taxes The Company accounts for income taxes by recognizing amounts of taxes payable or refundable for the current year, and by using an asset and liability approach in recognizing the amount of deferred tax assets and liabilities for the future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. Management determines deferred taxes by identifying the types and amounts of existing temporary differences, measuring the total deferred tax asset or liability using the applicable tax rate in effect for the year in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates of deferred tax assets and liabilities is recognized in income in the year of an enacted rate change. The deferred tax asset is reduced by a valuation allowance if, based on available evidence, it is more likely than not that some portion or all of the deferred tax asset will not be realized. Management’s methodology for recording income taxes requires judgment regarding assumptions and the use of estimates, including determining the annual effective tax rate and the valuation of deferred tax assets, which can create variances between actual results and estimates and could have a material impact on the Company’s provision or benefit for income taxes. Due to recent operating losses and valuation allowances, the Company may recognize reduced or no tax benefits on future losses on the Consolidated Statements of Operations and Comprehensive Loss. The Company’s effective tax rates differ from the statutory federal rate of 35% for certain items such as state and local taxes, valuation allowances, non-deductible expenses and discrete items
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements Preparation of the accompanying financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Because of the use of assumptions and estimates inherent in the reporting process, actual results could differ from those estimates.
Reclassifications	Reclassifications Certain reclassifications have been made to the year ended December 31, 2015, the three months ended December 31, 2014 and the year ended September 30, 2014 consolidated financial statements to conform to the 2016 presentation.

Merger (Tables) - Legacy TGC

12 Months Ended

Dec. 31, 2016

Summary of assets acquired and liabilities assumed at the Merger date


	Estimated Fair
	Value (in thousands)
Stock consideration	$	42,902
Interest bearing debt assumed		12,048
Debt-free current liabilities		13,590
Total purchase price consideration including liabilities assumed	$	68,540

Value of current assets:
Current assets excluding cash and cash equivalents	$	15,531
Cash and cash equivalents		12,382
Total current assets		27,913

Identified tangible assets:
Fair value of property and equipment		33,867

Identified intangible assets:
Trademarks/trade names		400

Net deferred tax asset		6,360

Total indicated value of assets	$	68,540

Summary of pro forma information


	Year Ended		Three Months Ended		Year Ended
	December 31,		December 31,		September 30,
	2015		2014		2014
Pro forma total revenues	$	248,295,000	$	76,897,000	$	373,544,000
Pro forma net loss	$	(30,256,000)	$	(7,722,000)	$	(13,383,000)
Pro forma net loss per share:
Basic	$	(1.40)	$	(0.36)	$	(0.63)
Diluted	$	(1.40)	$	(0.36)	$	(0.63)

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2016

Property and Equipment

Schedule of property and equipment, together with the related estimated useful lives


	December 31,
	2016		2015		Useful Lives
Land, building and other	$	15,777,000	$	16,357,000		3 to 40 years
Recording equipment		199,068,000		212,541,000		5 to 10 years
Line clearing equipment		1,071,000		1,071,000		5 years
Vibrator energy sources		79,162,000		80,454,000		5 to 15 years
Vehicles		29,872,000		35,196,000		1.5 to 10 years
		324,950,000		345,619,000
Less accumulated depreciation		(214,033,000)		(198,052,000)
Net property and equipment	$	110,917,000	$	147,567,000

Supplemental Consolidated Balance Sheet Information (Tables)

12 Months Ended

Dec. 31, 2016

Supplemental Consolidated Balance Sheet Information

Schedule of other current liabilities


	December 31,
	2016		2015
Accrued self-insurance reserves	$	1,422,000	$	1,830,000
Income and franchise taxes payable		39,000		21,000
Other accrued expenses and current liabilities		1,522,000		2,753,000
Total other current liabilities	$	2,983,000	$	4,604,000

Debt (Tables)

12 Months Ended

Dec. 31, 2016

Debt

Schedule of aggregate principal amount outstanding, interest rates under outstanding notes payable


	Year Ended December 31,
	2016		2015
Notes payable to commercial banks
Aggregate principal amount outstanding	$	1,938,000	$	8,654,000
Interest rates		3.5% - 4.5%		3.5% - 4.5%


	Year Ended December 31,
	2016			2015
Notes payable to finance company for insurance
Aggregate principal amount outstanding	$	—	$	838,000
Interest rates		—		2.35%

Schedule of aggregate maturities of notes payable

The aggregate maturities of the notes payable at December 31, 2016 are as follows:


January 2017 - December 2017					$	1,938,000

Schedule of aggregate maturities of obligations under capital leases

The aggregate maturities of obligations under capital leases at December 31, 2016 are as follows:


January 2017 - December 2017					$	419,000

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2016

Stock-Based Compensation

Summary of stock-based compensation expense


	Year Ended December 31,				Three Months Ended December 31,		Year Ended September 30,
	2016		2015		2014		2014
Stock options	$	42,000	$	—	$	—	$	—
Restricted stock awards		347,000		363,000		213,000		821,000
Restricted stock unit awards		73,000		526,000		74,000		233,000
Common stock awards		417,000		267,000		165,000		171,000
Total compensation expense	$	879,000	$	1,156,000	$	452,000	$	1,225,000

Summary of Company's employee stock options and activity


	Number of Stock Options		Weighted Average Exercise Price	Weighted Average Remaining Contractual Term in Years
Balance as of December 31, 2015 (1)	428,430	$	13.01
Forfeited (1)	(22,519)	$	11.05
Expired (1)	(36,447)	$	17.34
Balance as of December 31, 2016	369,464	$	12.70	2.09
Exercisable as of December 31, 2016	369,464	$	12.70	2.09

(1)

Balance of stock options and weighted average exercise price adjusted to reflect the Merger Exchange Ratio of 1.76.

Summary of the Company's nonvested non-participating restricted stock awards


	Number of Restricted Stock Awards		Weighted Average Grant Date Fair Value
Nonvested as of December 31, 2015	—	$	—
Grants	87,000	$	2.96
Nonvested as of December 31, 2016	87,000	$	2.96

Summary of the Company's nonvested restricted stock unit awards


	Number of Restricted Stock Unit Awards		Weighted Average Grant Date Fair Value
Nonvested as of December 31, 2015 (1)	129,247	$	8.85
Grants	196,400	$	2.96
Vested (1)	(20,221)	$	18.15
Forfeited (1)	(52,111)	$	5.45
Nonvested as of December 31, 2016	253,315	$	4.24

(1)

Balance of restricted stock unit awards and weighted average grant date fair value adjusted to reflect the Merger Exchange Ratio of 1.76.

Summary of common shares with immediate vesting granted to outside directors and employees


	Number of Common Stock Awards		Weighted Average Grant Date Fair Value
Year Ended December 31, 2016	66,200	$	6.31
Year Ended December 31, 2015	58,937	$	4.53
Three Months Ended December 31, 2014	21,730	$	7.59
Year Ended September 30, 2014	9,706	$	17.61

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Taxes

Schedule of components of (loss) income before income taxes


	Year Ended December 31,				Three Months Ended December 31,		Year Ended September 30,
	2016		2015		2014		2014
Loss before income taxes
Domestic	$	(41,162,000)	$	(36,230,000)	$	(6,249,000)	$	(11,671,000)
Foreign		(5,079,000)		(3,804,000)		(654,000)		(6,229,000)
Total	$	(46,241,000)	$	(40,034,000)	$	(6,903,000)	$	(17,900,000)

Schedule of income tax (benefit) expense


	Year Ended December 31,				Three Months Ended December 31,		Year Ended September 30,
	2016		2015		2014		2014
Current federal benefit	$	215,000	$	280,000	$	—	$	74,000
Current state benefit (expense)		181,000		(571,000)		(39,000)		(633,000)
Current foreign expense		—		—		—		(228,000)
Deferred federal benefit		5,795,000		12,499,000		1,783,000		5,489,000
Deferred state (expense) benefit		(847,000)		860,000		168,000		578,000
Deferred foreign benefit		1,105,000		687,000		—		—
Total	$	6,449,000	$	13,755,000	$	1,912,000	$	5,280,000

Schedule of the difference between the income tax provision and the amount computed by applying the statutory federal income tax rate to (losses) income before income taxes


	Year Ended December 31,				Three Months Ended December 31,		Year Ended September 30,
	2016		2015		2014		2014
Tax benefit computed at statutory rate of 35%	$	16,184,000	$	14,012,000	$	2,416,000	$	6,265,000
Change in valuation allowance		(10,200,000)		(502,000)		(170,000)		(1,506,000)
State income tax (expense) benefit, net of federal tax		(433,000)		423,000		83,000		(32,000)
Foreign losses		985,000		954,000		170,000		1,506,000
Transaction costs		—		(445,000)		(522,000)		(332,000)
Other		(87,000)		(687,000)		(65,000)		(621,000)
Income tax benefit	$	6,449,000	$	13,755,000	$	1,912,000	$	5,280,000

Schedule of the principal components of the Company's net deferred tax liability


	December 31,
	2016		2015
Deferred tax assets:
Federal tax net operating loss ("NOL") carry forward	$	32,746,000	$	23,002,000
Foreign tax NOL carry forward		4,486,000		3,694,000
Deferred revenue		462,000		1,193,000
Restricted stock		318,000		214,000
Workers’ compensation		74,000		144,000
State tax NOL carry forward		1,223,000		850,000
Self-insurance		219,000		260,000
Canadian start-up costs		275,000		296,000
Alternative Minimum Tax credit carry forward		315,000		315,000
Foreign tax credit		1,874,000		1,874,000
Other comprehensive income		786,000		1,055,000
Uncertain tax positions		512,000		562,000
Other		(264,000)		(91,000)
Total gross deferred tax assets		43,026,000		33,368,000
Less valuation allowances		(13,602,000)		(3,707,000)
Total net deferred tax assets		29,424,000		29,661,000
Deferred tax liabilities:
Property and equipment		(29,035,000)		(34,980,000)
Total net deferred tax assets (liabilities)	$	389,000	$	(5,319,000)
Noncurrent portion of foreign deferred tax assets	$	535,000	$	—
Noncurrent portion of domestic deferred tax liabilities		(146,000)		(5,319,000)
Total net deferred tax assets (liabilities)	$	389,000	$	(5,319,000)

Schedule of Company’s gross uncertain tax positions


	December 31,
	2016		2015
Balance at beginning of year	$	1,684,000	$	—
Established at Merger date		—		715,000
(Decrease) increase in prior year tax positions		(14,000)		455,000
Increase in current year tax positions		157,000		514,000
Liability statute expiration		(338,000)		—
Balance at end of year	$	1,489,000	$	1,684,000

Net (Loss) Income per Share Attributable to Common Stock (Tables)

12 Months Ended

Dec. 31, 2016

Net (Loss) Income per Share Attributable to Common Stock

Schedule of reconciliation of the net loss per share attributable to common stock


	Year Ended December 31,				Three Months Ended December 31,		Year Ended September 30,
	2016		2015		2014		2014
	(in thousands, except share and per share data)
Net loss	$	(39,792)	$	(26,279)	$	(4,991)	$	(12,620)
Income allocable to unvested restricted stock		—		—		(9)		(26)
Basic loss attributable to common stock	$	(39,792)	$	(26,279)	$	(5,000)	$	(12,646)
Reallocation of participating earnings		—		—		—		—
Diluted loss attributable to common stock	$	(39,792)	$	(26,279)	$	(5,000)	$	(12,646)
Weighted average common shares outstanding:
Basic		21,611,562		20,688,185		14,019,813		14,008,635
Dilutive common stock options, restricted stock unit awards and non-participating restricted stock awards		—		—		—		—
Diluted		21,611,562		20,688,185		14,019,813		14,008,635
Basic loss attributable to a share of common stock	$	(1.84)	$	(1.27)	$	(0.36)	$	(0.90)
Diluted loss attributable to a share of common stock	$	(1.84)	$	(1.27)	$	(0.36)	$	(0.90)

Schedule of weighted average numbers of stock options, restricted stock units, and non-participating restricted stock awards that have been excluded from the calculation of diluted loss per share attributable to common stock


	Year Ended December 31,			Three Months Ended December 31,		Year Ended September 30,
		2016	2015		2014		2014
Stock options		411,763	425,981		160,434		162,107
Restricted stock unit awards		268,461	126,596		66,405		33,373
Non-participating restricted stock awards		76,303	—		—		—
Total		756,527	552,577		226,839		195,480

Schedule of weighted average shares of unvested restricted stock included in common stock outstanding


	Year Ended December 31,			Three Months Ended December 31,		Year Ended September 30,
		2016	2015		2014		2014
Participating restricted stock awards		—	—		182,160		182,160

Major Clients (Tables)

12 Months Ended

Dec. 31, 2016

Major Clients

Schedule of sales to major clients, as a percentage of operating revenues that exceeded 10%


	Year Ended December 31,			Three Months Ended December 31,		Year Ended September 30,
		2016	2015		2014		2014
A		13%	21%		14%		16%
B		—	15%		10%		13%
C		—	—		—		12%

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2016

Commitments and Contingencies

Summary of payments due in specific periods related to the Company's contractual obligations with initial terms exceeding one year


	Payments Due by Period (in thousands)
			Within						After
	Total		1 Year		2-3 Years		4-5 Years		5 Years
Operating lease obligations (office space)	$	9,567	$	1,468	$	2,256	$	1,591	$	4,252

Quarterly Concolidated Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2016

Quarterly Consolidated Financial Data (Unaudited)

Summary of quarterly consolidated financial data (unaudited)


	Quarter Ended
	March 31,		June 30,		September 30,		December 31,
Year Ended December 31, 2016:
Operating revenues	$	47,055,000	$	28,086,000	$	28,122,000	$	30,067,000
Loss from operations	$	(10,631,000)	$	(13,266,000)	$	(14,257,000)	$	(11,282,000)
Net loss	$	(8,600,000)	$	(11,589,000)	$	(12,416,000)	$	(7,187,000)
Basic loss per share attributable to common stock	$	(0.40)	$	(0.54)	$	(0.57)	$	(0.33)
Diluted loss per share attributable to common stock	$	(0.40)	$	(0.54)	$	(0.57)	$	(0.33)
Year Ended December 31, 2015:
Operating revenues	$	73,722,000	$	43,335,000	$	62,498,000	$	55,130,000
Loss from operations	$	(9,814,000)	$	(18,065,000)	$	(4,662,000)	$	(8,141,000)
Net loss	$	(6,592,000)	$	(11,877,000)	$	(2,870,000)	$	(4,940,000)
Basic loss per share attributable to common stock	$	(0.37)	$	(0.55)	$	(0.13)	$	(0.23)
Diluted loss per share attributable to common stock	$	(0.37)	$	(0.55)	$	(0.13)	$	(0.23)

Summary of Significant Accounting Policies (Details)	3 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Details)	Dec. 31, 2014 USD ($)	Dec. 31, 2016 USD ($) item	Dec. 31, 2015 USD ($)	Sep. 30, 2014 USD ($)
Significant Accounting Policies
Number of states in which the Company operates \| item		48
Depreciation	$ 9,736,000	$ 44,283,000	$ 47,072,000	$ 40,168,000
Impairment of long-lived assets	$ 0	$ 0	$ 0	$ 0
Federal statutory effective income tax rate	35.00%	35.00%	35.00%	35.00%
Impairment of Intangible Assets		$ 0	$ 0
Change in estimated life of certain recording equipment assets
Significant Accounting Policies
Depreciation		$ 1,300,000

Merger (Details)		3 Months Ended		12 Months Ended
Merger (Details)	Feb. 11, 2015 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2014 USD ($) $ / shares shares	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) $ / shares shares	Sep. 30, 2014 USD ($) $ / shares shares
Common stock, par value (in dollars per share) \| $ / shares		$ 0.01		$ 0.01	$ 0.01
Split-effected Common Stock (in shares) \| shares				1.76
Fair value of assets acquired and liabilities assumed
Net deferred tax asset		$ 29,661,000		$ 29,424,000	$ 29,661,000
Common stock, shares outstanding \| shares		21,580,865		21,656,406	21,580,865
Accrual for uncertain tax positions and contingencies related to certain tax matters					$ 715,000
Revenues				$ 133,330,000	$ 234,685,000	$ 261,683,000
Pro Forma Information
Shares used in calculation of earnings per share \| shares			21,400,593		21,537,480	21,367,677
Pro forma total revenues			$ 76,897,000		$ 248,295,000	$ 373,544,000
Pro forma net loss			$ (7,722,000)		$ (30,256,000)	$ (13,383,000)
Pro forma net loss per share
Basic \| $ / shares			$ (0.36)		$ (1.40)	$ (0.63)
Diluted \| $ / shares			$ (0.36)		$ (1.40)	$ (0.63)
Legacy TGC
Common stock, par value (in dollars per share) \| $ / shares	$ 0.01
Reverse stock split ratio	0.33
Split-effected Common Stock (in shares) \| shares	1.760
Increase in preliminary estimated amount of property and equipment		$ 5,055,000
Increase in preliminary estimated amount of current liability		943,000
Decrease in preliminary estimated amount of current assets		625,000
Decrease in preliminary estimated amount of intangible assets		2,953,000
Decrease in deferred tax assets related to adjustments to preliminary estimates		534,000
Increase in depreciation		628,000
Decrease in amortization expense		$ 697,000
Fair value of assets acquired and liabilities assumed
Stock consideration	$ 42,902,000
Interest bearing debt assumed	12,048,000
Debt-free current liabilities	13,590,000
Total purchase price consideration including liabilities assumed	68,540,000
Current assets excluding cash and cash equivalents	15,531,000
Cash and cash equivalents	12,382,000
Total current assets	27,913,000
Fair value of property and equipment	33,867,000
Identified intangible assets	400,000
Net deferred tax asset	6,360,000
Total indicated value of assets	$ 68,540,000
Common stock, shares outstanding \| shares	7,381,476
Accrual for uncertain tax positions and contingencies related to certain tax matters	$ 865,000
Pre-tax merger-related costs					$ 3,314,000
Legacy TGC \| Minimum
Fair value of assets acquired and liabilities assumed
Estimated useful lives of property and equipment	18 months
Legacy TGC \| Maximum
Fair value of assets acquired and liabilities assumed
Estimated useful lives of property and equipment	12 years
Legacy Dawson
Common stock, par value (in dollars per share) \| $ / shares	$ 0.3333

Property and Equipement (Details) - USD ($)	12 Months Ended
Property and Equipement (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment
Gross	$ 324,950,000	$ 345,619,000
Less accumulated depreciation	(214,033,000)	(198,052,000)
Net property and equipment	110,917,000	147,567,000
Land, building and other
Property, Plant and Equipment
Gross	$ 15,777,000	16,357,000
Land, building and other \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment	3 years
Land, building and other \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment	40 years
Recording equipment
Property, Plant and Equipment
Gross	$ 199,068,000	212,541,000
Recording equipment \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment	5 years
Recording equipment \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment	10 years
Line clearing equipment
Property, Plant and Equipment
Gross	$ 1,071,000	1,071,000
Estimated useful lives of property and equipment	5 years
Vibrator energy sources
Property, Plant and Equipment
Gross	$ 79,162,000	80,454,000
Vibrator energy sources \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment	5 years
Vibrator energy sources \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment	15 years
Vehicles
Property, Plant and Equipment
Gross	$ 29,872,000	$ 35,196,000
Vehicles \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment	1 year 6 months
Vehicles \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment	10 years

Supplemental Consolidated Balance Sheet Information (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Other current liabilities
Accrued self-insurance reserves	$ 1,422,000	$ 1,830,000
Income and franchise taxes payable	39,000	21,000
Other accrued expenses and current liabilities	1,522,000	2,753,000
Total other current liabilities	$ 2,983,000	$ 4,604,000

Debt (Details)	12 Months Ended
Debt (Details)	Dec. 31, 2016 USD ($) item	Dec. 31, 2015 USD ($)	Aug. 31, 2016 item
Debt Instruments
Capital lease obligations	$ 419,000	$ 1,199,000
Future minimum lease payments
January 2017 - December 2017	419,000
Term Note
Notes payable
Aggregate principal amount outstanding	0
Aggregate maturities of notes payable
Total	0
Minimum
Future minimum lease payments
Interest rate (as a percent)		3.16%
Maximum
Future minimum lease payments
Interest rate (as a percent)		6.72%
Credit Agreement
Debt Instruments
Borrowing, repaying and re-borrowing capacity	20,000,000
Maximum borrowing capacity on core equipment	$ 12,500,000
Number of notes payable not covered under term loan feature \| item	3
Percentage of maximum borrowing capacity on eligible accounts receivable	80.00%
Percentage of maximum borrowing capacity on eligible core equipment	50.00%
Minimum tangible net worth	$ 150,000,000
Credit Agreement \| Letter Of Credit
Debt Instruments
Unused letters of credit	$ 1,767,000
Credit Agreement \| Minimum
Debt Instruments
Ratio of current assets to current liabilities	1.50
Credit Agreement \| Minimum \| Prime rate
Debt Instruments
Interest rate	2.50%
Credit Agreement \| Maximum
Debt Instruments
Interest rate	4.50%
Debt to tangible net worth ratio	1.00
Notes payable to commercial banks
Notes payable
Aggregate principal amount outstanding	$ 1,938,000	$ 8,654,000
Aggregate maturities of notes payable
January 2017 - December 2017	1,938,000
Total	$ 1,938,000	$ 8,654,000
Notes payable to commercial banks \| Minimum
Notes payable
Interest rate (as a percent)	3.50%	3.50%
Notes payable to commercial banks \| Maximum
Notes payable
Interest rate (as a percent)	4.50%	4.50%
Notes payable to finance companies
Debt Instruments
Number of notes payable paid in full \| item			1
Notes payable
Aggregate principal amount outstanding		$ 838,000
Interest rate (as a percent)		2.35%
Aggregate maturities of notes payable
Total		$ 838,000

Stock-Based Compensation (Details) - USD ($)	3 Months Ended	12 Months Ended
Stock-Based Compensation (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014	May 05, 2016
Share-Based Compensation Plans
Stock-based compensation expense	$ 452,000	$ 879,000	$ 1,156,000	$ 1,225,000
The 2016 Plan
Share-Based Compensation Plans
Numbers of shares available for grant ( in shares)		0
Number of shares authorized		1,000,000
Shares available for future issuance		971,514
Option expiration term		10 years
Legacy Dawson Plan
Share-Based Compensation Plans
Shares available for future issuance					0
Option expiration term		10 years
Legacy TGC Plan
Share-Based Compensation Plans
Shares available for future issuance		0
Option expiration term		10 years
Unvested stock options
Share-Based Compensation Plans
Stock-based compensation expense		$ 42,000
Restricted stock
Share-Based Compensation Plans
Stock-based compensation expense	213,000	$ 347,000	363,000	821,000
Grants outstanding (in shares)		87,000
Restricted stock units
Share-Based Compensation Plans
Stock-based compensation expense	74,000	$ 73,000	$ 526,000	233,000
Grants outstanding (in shares)		253,315	129,247
Common Stock Awards
Share-Based Compensation Plans
Stock-based compensation expense	$ 165,000	$ 417,000	$ 267,000	$ 171,000

Stock-Based Compensation - Incentive Stock Options (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
Additional disclosures
Merger Exchange Ratio		1.76
Legacy Dawson Plan
Number of Optioned Shares
Grants (in shares)	0	0	0	0
Exercise of stock options (in shares)	0	0	0	0
Additional disclosures
Excess tax benefits from disqualifying dispositions	$ 0	$ 0	$ 0	$ 0
Total intrinsic value of options exercised				13,000
Unvested stock options
Number of Optioned Shares
Balance at the beginning of the period (in shares)		428,430
Forfeited (in shares)		(22,519)
Expired (in shares)		(36,447)
Balance at the end of the period (in shares)		369,464	428,430
Exercisable at the end of the period (in shares)		369,464
Weighted Average Exercise Price
Balance at the beginning of the period (in dollars per share)		$ 13.01
Forfeited (in dollars per share)		11.05
Expired (in dollars per share)		17.34
Balance at the end of the period (in dollars per share)		12.70	$ 13.01
Exercisable at the end of the period (in dollars per share)		$ 12.70
Weighted Average Remaining Contractual Term
Outstanding at the end of the period (in years)		2 years 1 month 2 days
Exercisable at the end of the period (in years)		2 years 1 month 2 days
Aggregate Intrinsic Value
Outstanding at the end of the period (in dollars)		$ 0
Additional disclosures
Tax deductions recorded when options are awarded		0
Unrecognized compensation expense related to share-based compensation plans		0
Cash received from share-based payment arrangements	$ 0	$ 0	$ 0	$ 32,000

Stock-Based Compensation - Restricted Stock Awards, Restricted Stock Units and Common Stock Award (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014	Dec. 31, 2016
Additional disclosures
Merger Exchange Ratio		1.76
Restricted stock
Number of Restricted Share Awards
Grants ( in shares)	0	87,000	0	0
Nonvested restricted shares outstanding, ending balance (in shares)		87,000
Weighted Average Grant-Date Fair Value
Grants (in dollars per share)		$ 2.96
Nonvested restricted shares outstanding, ending balance (in dollars per share)		$ 2.96
Additional disclosures
Weighted average participating restricted stock included in common stock outstanding		87,000			87,000
Vesting period		3 years
Annual increment period		3 years
Unrecognized compensation cost					$ 173,000
Period over which unrecognized compensation expense is expected to be recognized		2 years 1 month 13 days
Restricted stock \| Weighted Average
Number of Restricted Share Awards
Nonvested restricted shares outstanding, beginning balance (in shares)	182,160		182,160
Nonvested restricted shares outstanding, ending balance (in shares)	182,160			182,160
Additional disclosures
Weighted average participating restricted stock included in common stock outstanding	182,160		182,160	182,160
Restricted stock units
Number of Restricted Share Awards
Nonvested restricted shares outstanding, beginning balance (in shares)		129,247
Grants ( in shares)	94,898	196,400	10,000	38,555
Vested (in shares)		(20,221)
Forfeited (in shares)		(52,111)
Nonvested restricted shares outstanding, ending balance (in shares)		253,315	129,247
Weighted Average Grant-Date Fair Value
Nonvested restricted shares outstanding, beginning balance (in dollars per share)		$ 8.85
Grants (in dollars per share)	$ 6.79	2.96	$ 5.76	$ 18.02
Vested (in dollars per share)		18.15
Forfeited (in dollars per share)		5.45
Nonvested restricted shares outstanding, ending balance (in dollars per share)		$ 4.24	$ 8.85
Additional disclosures
Weighted average participating restricted stock included in common stock outstanding		129,247	129,247		253,315
Unrecognized compensation cost					$ 514,000
Period over which unrecognized compensation expense is expected to be recognized		1 year 8 months 19 days
Weighted Average Grant Date Fair Value		$ 18.15
Common Stock Awards
Number of Restricted Share Awards
Grants ( in shares)	21,730	66,200	58,937	9,706
Weighted Average Grant-Date Fair Value
Vested (in dollars per share)	$ 7.59	$ 6.31	$ 4.53	$ 17.61
Additional disclosures
Weighted Average Grant Date Fair Value	$ 7.59	$ 6.31	$ 4.53	$ 17.61

Employee Benefit Plans (Details) - USD ($)	3 Months Ended	12 Months Ended
Employee Benefit Plans (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
Legacy Dawson Geophysical Company 401k Plan
Percentage of employees gross pay that is matched	6.00%	6.00%	6.00%	6.00%
Employer matching contribution, percent matched	100.00%	100.00%	100.00%	100.00%
Matching contribution to the plan	$ 462,000	$ 1,658,000	$ 1,849,000	$ 1,895,000
Legacy TGC 401k Plan
Percentage of employees gross pay that is matched			6.00%
Employer matching contribution, percent matched			50.00%
Matching contribution to the plan			$ 98,000

Income Taxes (Details) - USD ($)	3 Months Ended	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
Loss before income taxes
Domestic	$ (6,249,000)	$ (41,162,000)	$ (36,230,000)	$ (11,671,000)
Foreign	(654,000)	(5,079,000)	(3,804,000)	(6,229,000)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	(6,903,000)	(46,241,000)	(40,034,000)	(17,900,000)
Loss before income tax	(6,903,000)	(46,241,000)	(40,034,000)	(17,900,000)
Income tax (benefit) expense
Current federal benefit		215,000	280,000	74,000
Current state benefit (expense)	(39,000)	181,000	(571,000)	(633,000)
Current foreign expense				(228,000)
Deferred federal benefit	1,783,000	5,795,000	12,499,000	5,489,000
Deferred state (expense) benefit	168,000	(847,000)	860,000	578,000
Deferred foreign benefit		1,105,000	687,000
Total	1,912,000	6,449,000	13,755,000	5,280,000
Reconciliation of income tax expense (provision)
Tax benefit computed at statutory rate of 35%	$ 2,416,000	$ 16,184,000	$ 14,012,000	$ 6,265,000
Federal income tax rate (as a percent)	35.00%	35.00%	35.00%	35.00%
Change in valuation allowance	$ (170,000)	$ (10,200,000)	$ (502,000)	$ (1,506,000)
State income tax (expense) benefit, net of federal tax	83,000	(433,000)	423,000	(32,000)
Foreign losses	170,000	985,000	954,000	1,506,000
Transaction costs	(522,000)		(445,000)	(332,000)
Other	(65,000)	(87,000)	(687,000)	(621,000)
Total	1,912,000	6,449,000	13,755,000	5,280,000
Operating Loss Carryforwards		93,802,000
Net Deferred tax assets:
Federal tax net operating loss (NOL) carryforward		32,746,000	23,002,000
Foreign tax NOL carryforward		4,486,000	3,694,000
Deferred revenue		462,000	1,193,000
Restricted stock		318,000	214,000
Worker's compensation		74,000	144,000
State tax NOL carryforward		1,223,000	850,000
Self-insurance		219,000	260,000
Canadian start-up costs		275,000	296,000
Alternative Minimum Tax credit carry forward		315,000	315,000
Foreign tax credit		1,874,000	1,874,000
Other comprehensive income		786,000	1,055,000
Uncertain tax positions		512,000	562,000
Other		(264,000)	(91,000)
Total gross deferred tax assets		43,026,000	33,368,000
Less valuation allowances		(13,602,000)	(3,707,000)
Total net deferred tax assets		29,424,000	29,661,000
Property and equipment		(29,035,000)	(34,980,000)
Total net deferred tax assets		389,000
Total net deferred tax liabilities			(5,319,000)
Classification of net deferred tax components
Total net deferred tax assets		389,000
Total net deferred tax liabilities			(5,319,000)
Gross Net operating loss carry forwards for U.S. federal income tax purposes		93,802,000
State taxes affected by state NOL's		1,881,000
roll forward of the Company's unrecognized tax benefits:
Balance at beginning of the period	0	1,684,000	0
Established at the Merger			715,000
Increase in prior year tax positions			455,000
Decrease in prior year tax positions		(14,000)
Increase in current year tax positions		157,000	514,000
Liability statute expiration		(338,000)
Balance at end of the period	$ 0	1,489,000	1,684,000	$ 0
Canada
Reconciliation of income tax expense (provision)
Operating Loss Carryforwards		17,253,000
Classification of net deferred tax components
Gross Net operating loss carry forwards for U.S. federal income tax purposes		17,253,000
Federal
Reconciliation of income tax expense (provision)
Operating Loss Carryforwards		32,746,000
Classification of net deferred tax components
Gross Net operating loss carry forwards for U.S. federal income tax purposes		32,746,000
Domestic
Classification of net deferred tax components
Noncurrent (liabilities)		(146,000)	$ (5,319,000)
Foreign
Classification of net deferred tax components
Noncurrent assets		$ 535,000

Net (Loss) Income per Share Attributable to Common Stock (Details) - USD ($)	3 Months Ended									12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
Net (Loss) Income per Share Attributable to Common Stock
Net loss	$ (7,187,000)	$ (12,416,000)	$ (11,589,000)	$ (8,600,000)	$ (4,940,000)	$ (2,870,000)	$ (11,877,000)	$ (6,592,000)	$ (4,991,000)	$ (39,792,000)	$ (26,279,000)	$ (12,620,000)
Income allocable to unvested restricted stock									(9,000)			(26,000)
Basic loss attributable to common stock									(5,000,000)	(39,792,000)	(26,279,000)	(12,646,000)
Diluted loss attributable to common stock									$ (5,000,000)	$ (39,792,000)	$ (26,279,000)	$ (12,646,000)
Weighted average common shares outstanding:
Basic									14,019,813	21,611,562	20,688,185	14,008,635
Diluted									14,019,813	21,611,562	20,688,185	14,008,635
Basic loss per share attributable to common stock	$ (0.33)	$ (0.57)	$ (0.54)	$ (0.40)	$ (0.23)	$ (0.13)	$ (0.55)	$ (0.37)	$ (0.36)	$ (1.84)	$ (1.27)	$ (0.90)
Diluted loss attributable to a share of common stock	$ (0.33)	$ (0.57)	$ (0.54)	$ (0.40)	$ (0.23)	$ (0.13)	$ (0.55)	$ (0.37)	$ (0.36)	$ (1.84)	$ (1.27)	$ (0.90)

Net (Loss) Income per Share Attributable to Common Stock - Stock Options and Restricted Stock (Details) - shares	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
Weighted Average
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation	226,839	756,527	552,577	195,480
Restricted stock
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average participating restricted stock included in common stock outstanding		87,000
Restricted stock \| Weighted Average
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average participating restricted stock included in common stock outstanding	182,160			182,160
Unvested stock options \| Weighted Average
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation	160,434	411,763	425,981	162,107
Restricted stock units \| Weighted Average
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation	66,405	268,461	126,596	33,373
Non-participating restricted stock awards \| Weighted Average
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation		76,303

Major Clients (Details) - segment	3 Months Ended	12 Months Ended
Major Clients (Details) - segment	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
Major Clients Line Items
Number of operating segments		1	1
Customer concentration risk \| Service Revenue \| A
Major Clients Line Items
Concentration risk percentage	14.00%	13.00%	21.00%	16.00%
Customer concentration risk \| Service Revenue \| B
Major Clients Line Items
Concentration risk percentage	10.00%		15.00%	13.00%
Customer concentration risk \| Service Revenue \| C
Major Clients Line Items
Concentration risk percentage				12.00%

Areas of Operation (Details) - USD ($)	3 Months Ended	12 Months Ended
Areas of Operation (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
Areas of Operation
Revenues		$ 133,330,000	$ 234,685,000	$ 261,683,000
Long-lived assets		110,917,000	147,567,000
U.S.
Areas of Operation
Revenues	$ 50,802,000	122,522,000	222,154,000	256,110,000
Long-lived assets		105,059,000	136,758,000
Canada
Areas of Operation
Revenues		10,808,000	12,531,000	$ 5,573,000
Long-lived assets		$ 5,858,000	$ 10,809,000

Commitments and Contingencies (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Operating Lease Obligations
Operating lease obligations (office space), Within 1 Year	$ 1,468
Operating lease obligations (office space), 2-3 Years	2,256
Operating lease obligations (office space), 4-5 Years	1,591
Operating lease obligations (office space), After 5 Years	4,252
Operating lease obligations (office space), Total	$ 9,567

Commitments and Contingencies - Rental Expense and Letters of Credit (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
Operating Lease Obligations
Rental expense under operating leases with initial terms exceeding one year	$ 242,000	$ 1,907,000	$ 1,691,000	$ 965,000
Self-insured health insurance coverage
Obligations related to health insurance and self-insured workers' compensation
Unused letters of credit		1,767,000
Self-insured retention on workers' compensation claims
Obligations related to health insurance and self-insured workers' compensation
Unused letters of credit		$ 233,000

Quarterly Consolidated Financial Data (Unaudited) (Details) - USD ($)	3 Months Ended									12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
Quarterly Consolidated Financial Data (Unaudited)
Operating revenues	$ 30,067,000	$ 28,122,000	$ 28,086,000	$ 47,055,000	$ 55,130,000	$ 62,498,000	$ 43,335,000	$ 73,722,000	$ 50,802,000	$ 133,330,000	$ 234,685,000	$ 261,683,000
Loss from operations	(11,282,000)	(14,257,000)	(13,266,000)	(10,631,000)	(8,141,000)	(4,662,000)	(18,065,000)	(9,814,000)	(6,984,000)	(49,436,000)	(40,682,000)	(17,904,000)
Net loss	$ (7,187,000)	$ (12,416,000)	$ (11,589,000)	$ (8,600,000)	$ (4,940,000)	$ (2,870,000)	$ (11,877,000)	$ (6,592,000)	$ (4,991,000)	$ (39,792,000)	$ (26,279,000)	$ (12,620,000)
Basic loss per share attributable to common stock	$ (0.33)	$ (0.57)	$ (0.54)	$ (0.40)	$ (0.23)	$ (0.13)	$ (0.55)	$ (0.37)	$ (0.36)	$ (1.84)	$ (1.27)	$ (0.90)
Diluted loss per share attributable to common stock	$ (0.33)	$ (0.57)	$ (0.54)	$ (0.40)	$ (0.23)	$ (0.13)	$ (0.55)	$ (0.37)	$ (0.36)	$ (1.84)	$ (1.27)	$ (0.90)
Merger Exchange Ratio										1.76

Short-Term Investments	12 Months Ended
Short-Term Investments	Dec. 31, 2016
Short-Term Investments
Short-Term Investments	2. Short-Term Investments The Company had short-term investments at December 31, 2016 and 2015 consisting of certificates of deposit with original maturities greater than three months but less than a year. Certificates of deposits with any given banking institution did not exceed the FDIC insurance limit at December 31, 2016 or 2015.

Dividends	12 Months Ended
Dividends	Dec. 31, 2016
Dividends
Dividends	9. Dividends The Company has not paid dividends during calendar years 2016 and 2015. While there are currently no restrictions prohibiting the Company from paying dividends, the board of directors, after consideration of economic and market conditions affecting the energy industry in general, and the oilfield services business in particular, determined that the Company would not pay a dividend in respect of the Company’s common stock for the foreseeable future. Payment of any dividends in the future will be at the discretion of the Company’s board and will depend on our financial condition, results of operations, capital and legal requirements, and other factors deemed relevant by the board.

Advertising Costs	12 Months Ended
Advertising Costs	Dec. 31, 2016
Advertising Costs
Advertising Costs	11. Advertising Costs Advertising costs are charged to expense as incurred. Advertising costs for the years ended December 31, 2016 and 2015, the three months ended December 31, 2014 and the year ended September 31, 2014, respectively, totaled $372,000, $466,000, $62,000 and $223,000, respectively.

Short-Term Investments (Details)	12 Months Ended
Short-Term Investments (Details)	Dec. 31, 2016	Dec. 31, 2015
Short-Term Investments
Maturity Period of certificates of deposit, minimum	3 months	3 months
Maturity Period of certificates of deposit, maximum	1 year	1 year

Advertising Costs (Details) - USD ($)	3 Months Ended	12 Months Ended
Advertising Costs (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014
Advertising Costs
Advertising Expense	$ 62,000	$ 372,000	$ 466,000	$ 223,000