Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2018	Mar. 04, 2019	Jun. 30, 2018
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, 2018
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			$ 165,982,000
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		23,141,739
Entity Shell Company	false
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 28,729,000	$ 22,013,000
Short-term investments	10,583,000	16,583,000
Accounts receivable, net of allowance for doubtful accounts of $250 at December 31, 2018 and 2017	25,338,000	33,156,000
Current maturities of notes receivable	64,000	695,000
Prepaid expenses and other current assets	12,311,000	7,340,000
Total current assets	77,025,000	79,787,000
Property and equipment	293,948,000	307,844,000
Less accumulated depreciation	(222,407,000)	(221,271,000)
Property and equipment, net	71,541,000	86,573,000
Notes receivable, net of current maturities	1,447,000	841,000
Intangibles, net	379,000	494,000
Long-term deferred tax assets, net	293,000	224,000
Total assets	150,685,000	167,919,000
Current liabilities:
Accounts payable	5,427,000	5,933,000
Accrued liabilities:
Payroll costs and other taxes	1,034,000	1,151,000
Other	3,643,000	4,314,000
Deferred revenue	10,501,000	6,314,000
Current maturities of notes payable and obligations under capital leases	6,683,000	2,712,000
Total current liabilities	27,288,000	20,424,000
Long-term liabilities:
Notes payable and obligations under capital leases, net of current maturities	6,097,000	5,153,000
Deferred tax liabilities, net	134,000	874,000
Other accrued liabilities	150,000	150,000
Total long-term liabilities	6,381,000	6,177,000
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, 23,018,441 and 22,926,805 shares issued, and 22,969,996 and 22,878,360 shares outstanding at December 31, 2018 and 2017, respectively	230,000	229,000
Additional paid-in capital	153,268,000	152,022,000
Retained deficit	(34,518,000)	(10,153,000)
Treasury stock, at cost; 48,445 shares
Accumulated other comprehensive loss, net	(1,964,000)	(780,000)
Total stockholders' equity	117,016,000	141,318,000
Total liabilities and stockholders' equity	$ 150,685,000	$ 167,919,000

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
CONSOLIDATED BALANCE SHEETS
Allowance for doubtful accounts	$ 250	$ 250
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	23,018,441	22,926,805
Common stock, shares outstanding	22,969,996	22,878,360
Treasury stock, shares	48,445	48,445

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
Operating revenues	$ 154,156,000	$ 156,532,000	$ 137,640,000
Operating costs:
Operating expenses	132,937,000	139,072,000	124,023,000
General and administrative	16,287,000	16,189,000	16,822,000
Depreciation and amortization	29,959,000	39,235,000	44,283,000
Operating expenses, total	179,183,000	194,496,000	185,128,000
Loss from operations	(25,027,000)	(37,964,000)	(47,488,000)
Other income (expense):
Interest income	400,000	306,000	347,000
Interest expense	(408,000)	(158,000)	(260,000)
Other (expense) income	(170,000)	712,000	3,108,000
Loss before income tax	(25,205,000)	(37,104,000)	(44,293,000)
Income tax benefit (expense):
Current	41,000	6,077,000	396,000
Deferred	757,000	(763,000)	5,564,000
Total income tax benefit	798,000	5,314,000	5,960,000
Net loss	(24,407,000)	(31,790,000)	(38,333,000)
Other comprehensive (loss) income:
Net unrealized (loss) income on foreign exchange rate translation, net	(1,141,000)	816,000	228,000
Comprehensive loss	$ (25,548,000)	$ (30,974,000)	$ (38,105,000)
Basic loss per share of common stock	$ (1.07)	$ (1.40)	$ (1.69)
Diluted loss per share of common stock	(1.07)	(1.40)	(1.69)
Cash dividend declared per share of common stock
Weighted average equivalent common shares outstanding	22,912,217	22,779,377	22,692,139
Weighted average equivalent common shares outstanding - assuming dilution	22,912,217	22,779,377	22,692,139

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock	Additional Paid-in Capital	Retained Earnings (Deficit)	Accumulated Other Comprehensive (Loss) Income	Total
Balance at beginning of period at Dec. 31, 2015	$ 227	$ 150,456	$ 60,859	$ (1,824)	$ 209,718
Balance at beginning of period (in shares) at Dec. 31, 2015	22,719,498
Increase (Decrease) in Stockholders' Equity
Impact of adopting ASUs			(869)		(869)
Net loss			(38,333)		(38,333)
Unrealized gain (loss) on foreign exchange rate translation				496
Income tax benefit (expense)				(268)
Other comprehensive gain (loss)				228	228
Issuance of common stock under stock compensation plans (in shares)	20,221
Tax deficit recorded to hypothetical APIC pool		(77)			(77)
Stock-based compensation expense		462			462
Issuance of common stock as compensation	$ 1	416			417
Issuance of common stock as compensation (in shares)	66,200
Shares exchanged for taxes on stock-based compensation		(72)			(72)
Shares exchanged for taxes on stock-based compensation (in shares)	(10,880)
Balance at end of period at Dec. 31, 2016	$ 228	151,185	21,657	(1,596)	171,474
Balance at end of period (in shares) at Dec. 31, 2016	22,795,039
Increase (Decrease) in Stockholders' Equity
Impact of adopting ASUs		20	(20)
Net loss			(31,790)		(31,790)
Unrealized gain (loss) on foreign exchange rate translation				1,091
Income tax benefit (expense)				(275)
Other comprehensive gain (loss)				816	816
Issuance of common stock under stock compensation plans	$ 1	(1)
Issuance of common stock under stock compensation plans (in shares)	92,448
Stock-based compensation expense		656			656
Issuance of common stock as compensation		320			320
Issuance of common stock as compensation (in shares)	67,498
Shares exchanged for taxes on stock-based compensation		(158)			(158)
Shares exchanged for taxes on stock-based compensation (in shares)	(28,180)
Balance at end of period at Dec. 31, 2017	$ 229	152,022	(10,153)	(780)	$ 141,318
Balance at end of period (in shares) at Dec. 31, 2017	22,926,805				22,878,360
Increase (Decrease) in Stockholders' Equity
Impact of adopting ASUs			43	(43)
Cash in lieu of fractional shares for stock dividend			(1)		$ (1)
Cash in lieu of fractional shares for stock dividend (in shares)	(101)
Net loss			(24,407)		(24,407)
Unrealized gain (loss) on foreign exchange rate translation				(1,141)
Other comprehensive gain (loss)				(1,141)	(1,141)
Issuance of common stock under stock compensation plans	$ 1	(1)
Issuance of common stock under stock compensation plans (in shares)	51,384
Stock-based compensation expense		1,037			1,037
Issuance of common stock as compensation		331			331
Issuance of common stock as compensation (in shares)	59,284
Shares exchanged for taxes on stock-based compensation		(121)			(121)
Shares exchanged for taxes on stock-based compensation (in shares)	(18,931)
Balance at end of period at Dec. 31, 2018	$ 230	$ 153,268	$ (34,518)	$ (1,964)	$ 117,016
Balance at end of period (in shares) at Dec. 31, 2018	23,018,441				22,969,996

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net loss	$ (24,407)	$ (31,790)	$ (38,333)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	29,959	39,235	44,283
Noncash compensation	1,368	976	879
Deferred income tax (benefit) expense	(757)	763	(5,564)
Gain on proceeds from insurance settlements			(2,269)
Change in other accrued long-term liabilities		(1,489)	(195)
Loss (gain) on disposal of assets	16	(1,714)	(167)
Other		(91)	186
Change in current assets and liabilities:
Decrease (increase) in accounts receivable	6,744	(16,465)	19,891
(Increase) decrease in prepaid expenses and other current assets	(2,664)	278	4,242
(Decrease) increase in accounts payable	(798)	1,207	(4,878)
(Decrease) increase in accrued liabilities	(777)	1,458	(1,810)
Increase (decrease) in deferred revenue	4,187	929	(7,523)
Net cash provided by (used in) operating activities	12,871	(6,703)	8,742
Cash flows from investing activities:
Capital expenditures, net of noncash capital expenditures summarized below	(15,745)	(8,675)	(8,251)
Proceeds from maturity of short-term investments	55,000	61,250	91,750
Acquisition of short-term investments	(49,000)	(37,583)	(111,000)
Proceeds from disposal of assets	437	1,325	1,922
Proceeds from flood insurance claims	687	375	2,850
Proceeds from notes receivable	25	96
Net cash (used in) provided by investing activities	(8,596)	16,788	(22,729)
Cash flows from financing activities:
Proceeds from notes payable	6,518
Principal payments on notes payable	(1,180)	(2,186)	(7,554)
Principal payments on obligations under capital leases	(2,699)	(1,076)	(780)
Excess tax benefit from share-based payment arrangement			(77)
Tax withholdings related to stock-based compensation awards	(121)	(158)	(72)
Cash in lieu of stock dividend paid	(1)
Net cash provided by (used in) financing activities	2,517	(3,420)	(8,483)
Effect of exchange rate changes on cash and cash equivalents	(76)	724	85
Net increase (decrease) in cash and cash equivalents	6,716	7,389	(22,385)
Cash and cash equivalents at beginning of year	22,013	14,624	37,009
Cash and cash equivalents at end of year	28,729	22,013	14,624
Supplemental cash flow information:
Cash paid for interest	408	143	260
Cash paid for income taxes	14		33
Cash received for income taxes		4,791	348
Noncash investing and financing activities:
Increase (decrease) in accrued purchases of property and equipment	353	(907)	$ 1,542
Capital lease obligations incurred		8,542
Financed insurance premiums	$ 2,317	248
Equipment sales financed for buyer		(1,500)
Sales tax on equipment sales financed for buyer		$ (132)

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2018
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 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 determines the need for any 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 or the fair value of assets acquired in a business combination and is 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. 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, 2018, 2017 and 2016. Leases The Company leases certain seismic recording equipment and 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 intangible assets consisting primarily of trademarks/tradenames (which are not amortized) 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, 2018, 2017 and 2016. Revenue Recognition Services are provided under cancelable service contracts which usually have an original expected duration of one year or less. These contracts are either “turnkey” or “term” agreements. Under both types of agreements, the Company recognizes revenues as the services are performed. Revenue is recognized based on square miles of data recorded compared to total square miles anticipated to be recorded on the survey using the total estimated revenue for the service contract. In the case of a cancelled service contract, the client is billed and revenue is recognized for any third party charges and square miles of data recorded up to the date of cancellation. The Company receives reimbursements for certain out-of-pocket expenses under the terms of the service contracts. The amounts billed to clients are included at their gross amount in the total estimated revenue for the service contract. Clients are billed as permitted by the service contract. Contract assets and contract liabilities are the result of timing differences between revenue recognition, billings and cash collections. If billing occurs prior to the revenue recognition or billing exceeds the revenue recognized, the amount is considered deferred revenue and a contract liability. Conversely, if the revenue recognition exceeds the billing, the excess is considered an unbilled receivable and a contract asset. As services are performed, those deferred revenue amounts are recognized as revenue. In some instances, third-party permitting, surveying, drilling, helicopter, equipment rental and mobilization costs that directly relate to the contract are utilized to fulfill the contract obligations. These fulfillment costs are capitalized in other current assets and amortized based on the total square miles of data recorded compared to total square miles anticipated to be recorded on the survey using the total estimated fulfillment costs for the service contract. Estimates for total revenue and total fulfillment cost on any service contract are based on significant qualitative and quantitative judgments. Management considers a variety of factors such as whether various components of the performance obligation will be performed internally or externally, cost of third party services, and facts and circumstances unique to the performance obligation in making these estimates. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Topic 606 (ASU 2014-09) related to revenue recognition in which an entity should recognize revenue when promised goods or services are transferred to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Topic 606 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. The Company adopted Topic 606 effective January 1, 2018, using the full retrospective method, which required us to adjust our consolidated financial statements from amounts previously reported for each prior reporting period presented. The Company recognized the cumulative effect of adopting the guidance as an adjustment to our opening balance of retained earnings as of January 1, 2016. The Company elected several ongoing and transitional practical expedients including (i) to ignore the financing component when estimating the transaction price for service contracts completed within one year, (ii) to exclude sales tax collected from the customer when determining the transaction price, (iii) to expense incremental costs to obtain a customer contract if the amortization period for those costs would otherwise be one year or less, (iv) to not restate contracts that begin and end within the same annual reporting period, (v) to use the transaction price at the completion of the contract to retrospectively apply the new guidance, and (vi) to not disclose the remaining performance obligations for the reporting periods presented before the date of initial application. The most significant impact to the Company of the adoption of Topic 606 relates to the deferred recognition of revenues and expenses to fulfill contracts with customers until data recording has begun. Adjustments to Consolidated Financial Statements related to Topic 606 are shown in the Consolidated Statements of Stockholders’ Equity and in Note 6 - Supplemental Consolidated Financial Statement Information. Stock-Based Compensation The Company measures all stock-based compensation awards, which include stock options, restricted stock, restricted stock units and common stock awards, using the fair value method and recognizes compensation expense, net of actual forfeitures, as operating or general and administrative expense, as appropriate, in the Consolidated Statements of Operations and Comprehensive Loss 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. Any transactions denominated in a currency other than the functional currency are remeasured with the resulting unrealized gain or loss recognized in the Consolidated Statements of Operations and Comprehensive Loss as other income (expense). All assets and liabilities in the functional currency are then 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. Realized foreign currency transaction gains (losses) are included in the Consolidated Statements of Operations and Comprehensive Loss 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 21% 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 years ended December 31, 2017 and 2016 consolidated financial statements to conform to the 2018 presentation.

Fair Value of Financial Instruments	12 Months Ended
Fair Value of Financial Instruments	Dec. 31, 2018
Fair Value of Financial Instruments
Fair Value of Financial Instruments	3. Fair Value of Financial Instruments At December 31, 2018 and 2017, the Company’s financial instruments included cash and cash equivalents, short-term investments in certificates of deposit, accounts receivable, notes receivable, other current assets, accounts payable, other current liabilities and notes payable. Due to the short-term maturities of cash and cash equivalents, accounts receivable, other current assets, accounts payable and other current liabilities, the carrying amounts approximate fair value at the respective balance sheet dates. The carrying value of the notes receivable and notes payable approximate their fair value based on a comparison with the prevailing market interest rates. 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 receivable, 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
Merger	Dec. 31, 2018
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.

Property and Equipment

12 Months Ended

Dec. 31, 2018

Property and Equipment

Property and Equipment

5. Property and Equipment

Property and equipment (in thousands), together with the related estimated useful lives at December 31, 2018 and 2017, were as follows:


	December 31,
	2018		2017		Useful Lives
Land, building and other	$	15,164	$	16,610		3 to 40 years
Recording equipment		171,514		183,841		5 to 10 years
Line clearing equipment		—		11		5 years
Vibrator energy sources		79,168		79,694		5 to 15 years
Vehicles		28,101		27,688		1.5 to 10 years
		293,948		307,844
Less accumulated depreciation		(222,407)		(221,271)
Property and equipment, net	$	71,541	$	86,573

Supplemental Consolidated Financial Statement Information

12 Months Ended

Dec. 31, 2018

Supplemental Consolidated Financial Statement Information

Supplemental Consolidated Financial Statement Information

6. Supplemental Consolidated Financial Statement Information

Disaggregated Revenues

The Company has one line of business, acquiring and processing seismic data in North America. Our chief operating decision maker (President, CEO, and Chairman of the Board) makes operating decisions and assesses performance based on the Company as a whole. Accordingly, the Company is considered to be in a single reportable segment. The following table presents the Company’s operating revenues (unaudited and in thousands) disaggregated by geographic region:


	Year Ended December 31,
		2018		2017		2016
			(as adjusted)		(as adjusted)
Operating Revenues
United States	$	137,101	$	134,442	$	126,832
Canada		17,055		22,090		10,808
Total	$	154,156	$	156,532	$	137,640

Deferred Costs (in thousands)

The opening balance of deferred cost was $2,991 and $3,668 at January 1, 2018 and 2017, respectively. The Company’s prepaid expenses and other current assets at December 31, 2018 included deferred costs incurred to fulfill contracts with customers of $6,994.

Deferred costs at December 31, 2018 compared to January 1, 2018 increased primarily as a result of new projects for clients with significant deferred fulfillment costs at December 31, 2018. Deferred cost at December 31, 2017 compared to January 1, 2017 remained fairly consistent.

The amount of total deferred costs amortized for the years ended December 31, 2018 and 2017 was $36,615 and $39,980, respectively. There were no material impairment losses incurred during these periods.

Deferred Revenue (in thousands)

The opening balance of deferred revenue was $6,314 and $5,385 at January 1, 2018 and 2017, respectively. The Company’s deferred revenue at December 31, 2018 was $10,501.

Deferred revenue at December 31, 2018 compared to January 1, 2018 increased primarily as a result of new projects for clients with large third party reimbursables where data has not yet been recorded. Deferred revenue at December 31, 2017 compared to January 1, 2017 remained fairly consistent.

Revenue recognized for the year ended December 31, 2018 that was included in the contract liability balance at the beginning of 2018 was $5,945. Revenue recognized for the year ended December 31, 2017 that was included in the contract liability balance at the beginning of 2017 was $5,381. Deferred revenue not recognized during either year relates to projects that have not yet started or were cancelled.

Adjustments to Consolidated Financial Statements

The following tables reflect the adjustments applied to our consolidated financial statements related to both the adoption of Topic 606 and the 5% stock dividend discussed in Note 1 – Summary of Significant Accounting Policies’ Basis of Presentation and Note 9 – Dividends, respectively.

Select line items from the Company’s Consolidated Balance Sheets which reflect the adoption of the new standard and 5% stock dividend are as follows (in thousands):


	December 31, 2017
	As Previously Reported		Topic 606 Adjustments		Stock Dividend Adjustments		As Adjusted
Current assets:
Accounts receivable, net	$	33,138	$	18			$	33,156
Prepaid expenses and other current assets	$	4,677	$	2,663			$	7,340
Current liabilities:
Deferred revenue	$	3,699	$	2,615			$	6,314
Stockholders' equity:
Common Stock	$	218			$	11	$	229
Additional paid-in capital	$	143,835			$	8,187	$	152,022
Retained deficit	$	(2,021)	$	66	$	(8,198)	$	(10,153)


	December 31, 2016
	As Previously Reported		Topic 606 Adjustments		Stock Dividend Adjustments		As Adjusted
Current assets:
Accounts receivable, net	$	16,031	$	249			$	16,280
Prepaid expenses and other current assets	$	4,822	$	2,540			$	7,362
Current liabilities:
Accounts payable	$	5,617	$	(31)			$	5,586
Deferred revenue	$	3,155	$	2,230			$	5,385
Stockholders' equity:
Common Stock	$	217			$	11	$	228
Additional paid-in capital	$	142,998			$	8,187	$	151,185
Retained earnings	$	29,265	$	590	$	(8,198)	$	21,657

Select line items from the Company’s Consolidated Statements of Operations and Comprehensive Loss which reflect the adoption of the new standard and the 5% stock dividend are as follows (in thousands except share and per share data):


	Twelve Months Ended December 31, 2017
	As Previously Reported		Topic 606 Adjustments		Stock Dividend Adjustments		As Adjusted
Operating revenues	$	157,148	$	(616)			$	156,532
Operating costs:
Operating expenses	$	139,164	$	(92)			$	139,072
Loss from operations	$	(37,440)	$	(524)			$	(37,964)
Net loss	$	(31,266)	$	(524)			$	(31,790)
Basic and diluted loss per share of common stock	$	(1.44)	$	(0.03)	$	0.07	$	(1.40)
Weighted average equivalent common shares
outstanding and outstanding - assuming dilution		21,694,645				1,084,732		22,779,377


	Twelve Months Ended December 31, 2016
	As Previously Reported		Topic 606 Adjustments		Stock Dividend Adjustments		As Adjusted
Operating revenues	$	133,330	$	4,310			$	137,640
Operating costs:
Operating expenses	$	121,661	$	2,362			$	124,023
Loss from operations	$	(49,436)	$	1,948			$	(47,488)
Income tax benefit	$	6,449	$	(489)			$	5,960
Net loss	$	(39,792)	$	1,459			$	(38,333)
Basic and diluted loss per share of common stock	$	(1.84)	$	0.07	$	0.08	$	(1.69)
Weighted average equivalent common shares
outstanding and outstanding - assuming dilution		21,611,562				1,080,577		22,692,139

Select line items from the Company’s Consolidated Statements of Cash Flows which reflect the adoption of the new standard are as follows (in thousands):


	Twelve Months Ended December 31, 2017
	As Previously Reported		Topic 606 Adjustments			As Adjusted
Cash flows from operating activities:
Net loss	$	(31,266)	$	(524)	$	(31,790)
Change in current assets and liabilities:
Increase in accounts receivable	$	(16,696)	$	231	$	(16,465)
Decrease in prepaid expenses and other current assets	$	401	$	(123)	$	278
Increase in accounts payable	$	1,176	$	31	$	1,207
Increase in deferred revenue	$	544	$	385	$	929
Net cash used in operating activities	$	(6,703)	$	—	$	(6,703)


	Twelve Months Ended December 31, 2016
	As Previously Reported		Topic 606 Adjustments			As Adjusted
Cash flows from operating activities:
Net loss	$	(39,792)	$	1,459	$	(38,333)
Deferred income tax benefit	$	(6,053)	$	489	$	(5,564)
Change in current assets and liabilities:
Decrease in accounts receivable	$	19,669	$	222	$	19,891
Decrease in prepaid expenses and other current assets	$	1,328	$	2,914	$	4,242
Decrease in accounts payable	$	(4,326)	$	(552)	$	(4,878)
Decrease in deferred revenue	$	(2,991)	$	(4,532)	$	(7,523)
Net cash used in operating activities	$	8,742	$	—	$	8,742

Other current liabilities (in thousands) consist of the following at December 31, 2018 and 2017:


	December 31,
	2018		2017
Accrued self-insurance reserves	$	2,423	$	2,799
Other accrued expenses and current liabilities		1,220		1,515
Other current liabilities	$	3,643	$	4,314

Debt

12 Months Ended

Dec. 31, 2018

Debt

Debt

7. Debt

On June 30, 2015, the Company entered into an amendment to its Credit Agreement with its lender, Veritex Bank for the purpose of renewing, extending and increasing the Company’s line of credit under such agreement. The Credit Agreement was renewed on June 30, 2018.

Credit Agreement

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, 2019, up to the lesser of (i) $20.0 million or (ii) a sum equal to (a) 80% of the Company’s 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 value of the Company’s pledged core equipment decreases materially, the Company’s borrowing ability to fund operations or other obligations may be reduced.

The Credit Agreement also provides for a term loan feature. Any notes outstanding under this feature would count toward the maximum amounts the Company may borrow under the Credit Agreement.

The Company does not currently have any notes payable under the term loan feature of the Credit Agreement.

The Company has one outstanding note payable under the Credit Agreement that is not under the term loan feature (and therefore does not count towards the maximum amounts that the Company may borrow) which was incurred on September 13, 2018 to purchase (and is secured by) equipment and has a remaining aggregate principal amount of $5,975,000 as of December 31, 2018. The note payable will mature upon the earlier of (i) the acceleration of the indebtedness pursuant to the terms of the Company’s existing credit facility with Veritex Bank or (ii) September 13, 2021.

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 $100,000,000. The Company was in compliance with all covenants under the Credit Agreement, including specified ratios, as of December 31, 2018.

Veritex Bank has also issued three letters of credit as of December 31, 2018. The first letter of credit is in the amount of $1,767,000 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. The second letter of credit is in the amount of $583,000 to support the company’s workers compensation insurance and is secured by a certificate of deposit. The third letter of credit is unsecured and in the amount of $75,000 to support certain performance obligations of the Company. None of the letters of credit counts as funds borrowed under the Company’s Line of Credit.

Other Indebtedness

As of December 31, 2018, the Company has two notes payable to a finance company for various insurance premiums totaling $1,680,000.

In addition, the Company leases certain seismic recording equipment and vehicles under leases classified as capital leases. The Company’s Consolidated Balance Sheets as of December 31, 2018 and 2017 include capital lease obligations of $5,125,000 and $7,865,000, respectively.

Maturities of Debt

The Company’s aggregate principal amount (in thousands) of outstanding notes payable and the interest rates and monthly payments as of December 31, 2018 and 2017 are as follows:


	Year Ended December 31,
	2018		2017
Notes payable to commercial banks
Aggregate principal amount outstanding	$	5,975	$	—
Interest rate		5.0%		—

The Company’s aggregate maturities of obligations under capital leases (in thousands) at December 31, 2018 are as follows:

Interest rates on these leases ranged from 4.65% to 4.93%.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2018

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, which provides for the issuance of up to 1,000,000 shares of authorized Company common stock. As of December 31, 2018, there were approximately 418,517 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, has had no shares available 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. The Company’s employees and officers that hold unvested restricted stock awarded during 2016 or thereafter are not entitled to dividends when the Company pays dividends.

Impact of Stock-Based Compensation:

The following table summarizes stock-based compensation expense (in thousands), 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, 2018, 2017 and 2016:


	Year Ended December 31,
	2018		2017		2016
Stock options	$	—	$	—	$	42
Restricted stock awards		915		495		347
Restricted stock unit awards		122		161		73
Common stock awards		331		320		417
Total compensation expense	$	1,368	$	976	$	879

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, 2018 as well as activity during the year then ended is as follows:


	Number of Stock Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term in Years
	(as adjusted)		(as adjusted)
Balance as of December 31, 2017		326,460	$	11.79
Forfeited		(42,516)	$	12.48
Expired		(196,447)	$	11.88
Balance as of December 31, 2018		87,497	$	11.23		0.58
Exercisable as of December 31, 2018		87,497	$	11.23		0.58

Stock options issued under both the Legacy TGC plan and Legacy Dawson plans are a combination of incentive stock options and non-qualified 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, 2018 expire in July 2019. The intrinsic value of the outstanding options at December 31, 2018 was zero. There were no unrecognized compensation costs related to stock options as of December 31, 2018.

There were no options granted or vested, and there were no excess tax benefits from disqualifying dispositions during the years ended December 31, 2018, 2017 and 2016. No options were exercised during the years ended December 31, 2018, 2017 and 2016.

No cash was received from option exercises during the years ended December 31, 2018, 2017 and 2016.

Restricted Stock Awards:

There were no restricted stock grants in the years ended December 31, 2018 and 2017. The Company granted 91,348 restricted stock awards during the year ended December 31, 2016 with a weighted average grant date fair value of $2.96. The fair value of restricted stock awards equals the market price of the Company’s stock on the grant date and the awards generally vest in one to three years or in annual increments over three years.

A summary of the status of the Company’s nonvested restricted stock awards as of December 31, 2018 and activity during the year then ended is as follows:


	Number of Restricted Stock Awards		Weighted Average Grant Date Fair Value
	(as adjusted)
Nonvested as of December 31, 2017		74,724	$	4.19
Vested		(8,750)	$	8.21
Nonvested as of December 31, 2018		65,974	$	3.65

As of December 31, 2018, there were approximately $15,000 of unrecognized compensation costs related to nonvested restricted stock awards. These costs are expected to be recognized over a weighted average period of 0.13 years.

The aggregate vesting date fair value of restricted stock for the years ended December 31, 2018 and 2017 was $48,000 and $84,000, respectively. There was no vesting of restricted stock for the year ended December 31, 2016.

Restricted Stock Unit Awards:

The Company granted 268,000, 238,350, and 206,220 restricted stock unit awards during the years ended December 31, 2018, 2017 and 2016, respectively, with a weighted average grant date fair value of $7.14, $3.96, and $2.96, respectively. The fair value of restricted stock unit awards equals the market price of the Company’s stock on the grant date and the awards 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, 2018 and activity during the year then ended is as follows:


	Number of Restricted Stock Unit Awards		Weighted Average Grant Date Fair Value
	(as adjusted)
Nonvested as of December 31, 2017		413,385	$	3.60
Granted		268,000	$	7.14
Vested		(43,050)	$	4.40
Forfeited		(11,250)	$	5.63
Nonvested as of December 31, 2018		627,085	$	5.03

As of December 31, 2018, there were approximately $1,868,000 of unrecognized compensation costs related to nonvested restricted stock unit awards. These costs are expected to be recognized over a weighted average period of 1.58 years.

The aggregate vesting date fair value of restricted stock units for the years ended December 31, 2018, 2017, and 2016 was $273,000, $422,000, and $156,000, respectively.

Common Stock Awards:

The Company granted common stock awards with immediate vesting to outside directors and employees during the years ended December 31, 2018, 2017 and 2016 as follows:


	Number of Common Stock Awards		Weighted Average Grant Date Fair Value
Year ended December 31, 2018		59,284	$	5.59
Year ended December 31, 2017		67,498	$	4.74
Year ended December 31, 2016		66,200	$	6.31

Income Taxes

12 Months Ended

Dec. 31, 2018

Income Taxes

Income Taxes

12. Income Taxes

The Company’s components of loss before income taxes (in thousands) are as follows:


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Domestic	$	(20,577)	$	(32,238)	$	(39,214)
Foreign		(4,628)		(4,866)		(5,079)
Loss before income taxes	$	(25,205)	$	(37,104)	$	(44,293)

The Company’s components of income tax benefit (in thousands) are as follows:


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Current federal benefit	$	55	$	40	$	215
Current state (expense) benefit		(14)		3,545		181
Current foreign benefit		—		2,492		—
Deferred federal (expense) benefit		(274)		(51)		5,326
Deferred state benefit (expense)		344		697		(867)
Deferred foreign benefit (expense)		687		(1,409)		1,105
Income tax benefit	$	798	$	5,314	$	5,960

The 2017 Tax Cuts and Jobs Act was enacted on December 22, 2017 resulting in significant changes to the Internal Revenue Code. This reform changed the U.S. Statutory tax rate from 35% to 21% for tax years beginning after December 31, 2017. The Company was required to recognize the effect of the tax law changes in the period of enactment, such as remeasuring the domestic deferred tax assets and liabilities as well as reassessing the net realizability of deferred tax assets and liabilities. Due to the Company’s current loss position and domestic valuation allowances, the tax reform did not have a material impact on the consolidated financials.

In December 2017, the SEC staff issued Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act (“SAB 118”), which allows companies to record provisional amounts during a measurement period not to extend beyond one year from the enactment date. The Tax Cuts and Jobs act was enacted in late fourth quarter of 2017 and provisional amounts were recorded. Subsequent guidance was received throughout the year and the accounting of deferred tax re-measurement was completed in accordance with SAB 118. Adjustments did not have a material impact on the consolidated financials due to the domestic loss position and the associated valuation allowances on the domestic deferred tax assets.

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


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Tax benefit computed at statutory rate of 21% and 35% (1)	$	5,293	$	12,986	$	15,503
Change in valuation allowance		(5,811)		(4,747)		(9,995)
State income tax benefit (expense), net of federal tax		260		2,757		(446)
Foreign losses		1,319		1,593		985
Tax reform impact to deferred tax balances (2)		—		(7,590)		—
Other		(263)		315		(87)
Income tax benefit	$	798	$	5,314	$	5,960

(1)

Statutory rate of 21% for year ended December 31, 2018 and 35% for years ended December 31, 2017 and 2016.

(2)

Due to the Tax Cuts and Jobs Act enacted on December 22, 2017, the Company’s domestic deferred tax assets and liabilities were remeasured from 35% to 21% as of December 31, 2017. The change in tax rate resulted in a decrease to the gross domestic deferred tax asset which is offset by a corresponding decrease to the valuation allowance.

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


	December 31,
	2018		2017
Deferred tax assets:
Federal tax net operating loss ("NOL") carryforward	$	24,848	$	21,014
Foreign tax NOL carryforward		5,298		4,410
Deferred revenue		697		626
Restricted stock and restricted stock unit awards		320		192
Workers’ compensation		60		64
State tax NOL carryforward		2,134		1,529
Self-insurance		111		128
Canadian start-up costs		137		156
Alternative Minimum Tax ("AMT") credit carryforward		315		315
Foreign deferred taxes		466		874
Other comprehensive income		490		242
Other		92		80
Gross deferred tax assets		34,968		29,630
Less valuation allowances		(22,806)		(17,366)
Net deferred tax assets		12,162		12,264
Deferred tax liabilities:
Property and equipment		(12,003)		(12,914)
Net deferred tax assets (liabilities)	$	159	$	(650)
Foreign deferred tax liabilities	$	(134)	$	(874)
Domestic deferred tax assets		293		224
Net deferred tax assets (liabilities)	$	159	$	(650)

At December 31, 2018, the Company had a NOL for U.S. federal income tax purposes of approximately $118,326,000. This NOL will begin to expire in 2027. Losses incurred after the year ended December 31, 2017 have no expiration. The Company will carry forward the tax benefits related to federal NOL of approximately $24,848,000. The Company also had state NOL’s that will affect state taxes of approximately $2,702,000 at December 31, 2018. State NOL’s began to expire in 2015. The Company also had a Canadian NOL of $20,379,000 that will begin to expire in 2037.

In evaluating the possible sources of taxable income during 2018, 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 and state deferred tax assets with the exception of its trademark intangible and the AMT credit which will be refundable within the next four years. A partial valuation allowance was recorded against foreign deferred tax assets excluding losses which are expected to be absorbed by future temporary differences.

A summary of the Company’s gross uncertain tax positions at December 31, 2018 and 2017 as well as activity for the years then ended are as follows (in thousands):


	December 31,
	2018		2017
Balance at beginning of year	$	—	$	1,489
Decrease in prior year tax positions		—		—
Increase in current year tax positions		—		—
Liability statute expiration		—		(1,489)
Balance at end of year	$	—	$	—

The Company’s policy is to recognize interest and penalties related to uncertain tax positions in income tax expense.

Due to the resolution of amended federal, state and foreign tax returns and the expiration of various statutes of limitations, the full uncertain tax positions balance at December 31, 2016 reversed in the twelve months ended December 31, 2017.

Net Loss per Share

12 Months Ended

Dec. 31, 2018

Net Loss per Share

Net Loss per Share

13. Net Loss per Share

Basic net loss per share is computed by dividing the net loss by the weighted average shares outstanding. Diluted loss per share is computed by dividing the net loss by the weighted average diluted shares outstanding.

The computation of basic and diluted loss per share is as follows (in thousands, except share and per share data):


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Net loss	$	(24,407)	$	(31,790)	$	(38,333)
Weighted average common shares outstanding:
Basic		22,912,217		22,779,377		22,692,139
Dilutive common stock options, restricted stock unit awards and restricted stock awards		—		—		—
Diluted		22,912,217		22,779,377		22,692,139
Basic loss per share of common stock	$	(1.07)	$	(1.40)	$	(1.69)
Diluted loss per share of common stock	$	(1.07)	$	(1.40)	$	(1.69)

The Company had a net loss in the years ended December 31, 2018, 2017 and 2016. As a result, all stock options, restricted stock unit awards, and restricted stock awards were anti-dilutive and excluded from weighted average shares used in determining the diluted loss per share of common stock for the respective periods.

The following weighted average numbers of stock options, restricted stock unit awards, and restricted stock awards, in each case as adjusted for the 5% stock dividend paid to shareholders on May 29, 2018, have been excluded from the calculation of diluted loss per share of common stock, as their effect would be anti-dilutive for the years ended December 31, 2018, 2017 and 2016:


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Stock options		240,700		355,264		432,337
Restricted stock units		552,458		348,826		281,875
Restricted stock awards		67,052		76,960		80,116
Total		860,210		781,050		794,328

Major Clients

12 Months Ended

Dec. 31, 2018

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,
		2018	2017	2016
A		22%	17%	13%
B		10%	10%	—

Areas of Operation	12 Months Ended
Areas of Operation	Dec. 31, 2018
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, 2018 were $154,156,000 with $137,101,000 earned in the U.S. and $17,055,000 earned in Canada. Revenues for the year ended December 31, 2017 were $156,532,000 with $134,442,000 earned in the U.S. and $22,090,000 earned in Canada. Revenues for the year ended December 31, 2016 were $137,640,000 with $126,832,000 earned in the U.S. and $10,808,000 earned in Canada. Net long-lived assets as of December 31, 2018 were approximately $71,541,000, with $62,033,000 located in the U.S. and $9,508,000 located in Canada. Net long-lived assets as of December 31, 2017 were approximately $86,573,000, with $76,751,000 located in the U.S. and $9,822,000 located in Canada.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2018

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, 2018 (in thousands):


	Payments Due by Period (in thousands)
			Within						After
	Total		1 Year		2-3 Years		4-5 Years		5 Years
Operating lease obligations (office space)	$	9,761	$	1,521	$	2,870	$	2,321	$	3,049

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 $1,604,000 for the year ended December 31, 2018, $1,785,000 for the year ended December 31, 2017, and $1,907,000 for the year ended December 31, 2016.

As of December 31, 2018, the Company had three letters of credit issued by Veritex Bank. The first letter of credit is in the amount of $1,767,000 to support payment of our insurance obligations. The principal amount of this letter of credit is collateralized by certain of our core equipment. The second letter of credit is in the amount of $583,000 to support the Company’s workers’ compensation insurance and is secured by a certificate of deposit. The third letter of credit is unsecured and in the amount of $75,000 to support certain of our performance obligations of the Company. None of the letters of credit count as funds borrowed under our Line of Credit.

Recently Issued Accounting Pronouncements	12 Months Ended
Recently Issued Accounting Pronouncements	Dec. 31, 2018
Recently Issued Accounting Pronouncements
Recently Issued Accounting Pronouncements	17. Recently Issued Accounting Pronouncements In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (“Topic 718”): Improvements to Nonemployee Share-Based Payment Accounting, which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees except for certain circumstances. Any transition impact will be a cumulative-effect adjustment to retained earnings as of the beginning of the year of adoption. This ASU is effective for the annual period beginning after December 15, 2018, including interim periods within that annual period and early adoption is permitted. The Company will adopt this guidance in the first quarter of 2019 and does not expect a material impact on its consolidated financial statements. In February 2018, the FASB issued ASU No. 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income, which allows a reclassification from accumulated other comprehensive income (loss) to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act passed by the U.S. federal government in December 2017. The Company adopted ASU 2018-02 in the first quarter of 2018 and recorded an adjustment to Stockholders’ Equity within the Consolidated Balance Sheets that did not have a material impact on the Company’s consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting, which provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The Company adopted this guidance in the first quarter of 2018, and it did not have a material impact 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. Qualitative and quantitative disclosures are required and optional practical expedients may be elected. This ASU is effective for the annual period beginning after December 15, 2018, including interim periods within that annual period. Subsequent amendments to the initial guidance have been issued in January 2017, January 2018, and July 2018 within ASU No. 2017-03, ASU No. 2018-01, ASU No. 2018-10, and ASU No. 2018-11 regarding qualitative disclosures, optional practical expedients, codification improvements and an optional transition method to adopt with a cumulative-effect adjustment versus a modified retrospective approach. These updates do not change the core principle of the guidance under ASU No. 2016-02, but rather provide implementation guidance. The Company will adopt the accounting standard using the cumulative-effect transition method, which applies the guidance at the beginning of the period of adoption. The Company will elect the package of practical expedients permitted, which, among other things, allows the Company to carry forward the historical lease classification. The Company will make the accounting policy elections to not recognize lease assets and lease liabilities with an initial term of 12 months or less and to not separate lease and non-lease components. The Company’s accounting for finance leases remains substantially unchanged. Operating lease ROU assets and liabilities will be recognized at the commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, an incremental borrowing rate based on the information available at the commencement date will be used in determining the present value. The Company will use the implicit rate when readily determinable. The operating lease ROU asset will also include any prepaid lease payments and will be reduced by any accrued lease payments. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that those options will be exercised. Operating lease cost for lease payments will be recognized on a straight-line basis over the lease term. The expected impact of adoption on the Company’s consolidated balance sheet will be the recognition of a ROU asset of $7.8 million, an operating lease liability of $8.3 million, and a reduction of accrued liabilities of $0.5 million, primarily for office and shop space leases that are currently off-balance sheet. The Company does not anticipate any material impact on its results of operations nor any material impact on its cash flows. The Company’s disclosures will be adjusted according to the disclosure requirements of the standard. In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement, which modifies the disclosure requirements on fair value measurement by removing, modifying, and adding certain disclosures. This ASU is effective for the annual period beginning after December 15, 2019, including interim periods within that annual period. The Company is currently evaluating the new guidance to determine the impact it will have on the Company’s consolidated financial statements. In August 2018, the SEC adopted amendments to simplify certain disclosure requirements, as set forth in Securities Act Release No. 33-10532, Disclosure Update and Simplification, which includes a requirement for entities to present the changes in shareholders’ equity in the interim financial statements in quarterly reports on Form 10-Q. This amendment is effective for all filings made on or after November 5, 2018. In light of the timing of effectiveness of the amendment and proximity to the filing date for most filers’ quarterly reports, the SEC has allowed for a filer’s first presentation of the changes in shareholders’ equity to be included in its Form 10-Q for the quarter that begins after the effective date. The Company has elected to adopt the SEC’s delayed implementation option and will present the changes in shareholders’ equity on an interim basis in the first quarter of 2019.

Concentrations of Credit Risk	12 Months Ended
Concentrations of Credit Risk	Dec. 31, 2018
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, 2018 and 2017, 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, 2018

Quarterly Consolidated Financial Data (Unaudited)

Quarterly Consolidated Financial Data (Unaudited)

19. Quarterly Consolidated Financial Data (unaudited and in thousands, except per share data)


	Quarter Ended
	March 31,		June 30,		September 30,		December 31,
Year ended December 31, 2018:
Operating revenues	$	49,880	$	36,158	$	40,448	$	27,670
Loss from operations	$	(1,640)	$	(6,291)	$	(5,234)	$	(11,862)
Net loss	$	(1,709)	$	(5,711)	$	(5,171)	$	(11,816)
Basic loss per share of common stock	$	(0.07)	$	(0.25)	$	(0.23)	$	(0.51)
Diluted loss per share of common stock	$	(0.07)	$	(0.25)	$	(0.23)	$	(0.51)

	(as adjusted)		(as adjusted)		(as adjusted)		(as adjusted)
Year ended December 31, 2017:
Operating revenues	$	42,366	$	31,640	$	45,108	$	37,418
Loss from operations	$	(12,139)	$	(15,504)	$	(4,299)	$	(6,022)
Net loss	$	(9,152)	$	(14,928)	$	(2,922)	$	(4,788)
Basic loss per share of common stock	$	(0.40)	$	(0.66)	$	(0.13)	$	(0.21)
Diluted loss per share of common stock	$	(0.40)	$	(0.66)	$	(0.13)	$	(0.21)

Basic and diluted loss per share of 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 of common stock.

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2018
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 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 determines the need for any 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 or the fair value of assets acquired in a business combination and is 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. 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, 2018, 2017 and 2016.
Leases	Leases The Company leases certain seismic recording equipment and 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 intangible assets consisting primarily of trademarks/tradenames (which are not amortized) 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, 2018, 2017 and 2016.
Revenue Recognition	Revenue Recognition Services are provided under cancelable service contracts which usually have an original expected duration of one year or less. These contracts are either “turnkey” or “term” agreements. Under both types of agreements, the Company recognizes revenues as the services are performed. Revenue is recognized based on square miles of data recorded compared to total square miles anticipated to be recorded on the survey using the total estimated revenue for the service contract. In the case of a cancelled service contract, the client is billed and revenue is recognized for any third party charges and square miles of data recorded up to the date of cancellation. The Company receives reimbursements for certain out-of-pocket expenses under the terms of the service contracts. The amounts billed to clients are included at their gross amount in the total estimated revenue for the service contract. Clients are billed as permitted by the service contract. Contract assets and contract liabilities are the result of timing differences between revenue recognition, billings and cash collections. If billing occurs prior to the revenue recognition or billing exceeds the revenue recognized, the amount is considered deferred revenue and a contract liability. Conversely, if the revenue recognition exceeds the billing, the excess is considered an unbilled receivable and a contract asset. As services are performed, those deferred revenue amounts are recognized as revenue. In some instances, third-party permitting, surveying, drilling, helicopter, equipment rental and mobilization costs that directly relate to the contract are utilized to fulfill the contract obligations. These fulfillment costs are capitalized in other current assets and amortized based on the total square miles of data recorded compared to total square miles anticipated to be recorded on the survey using the total estimated fulfillment costs for the service contract. Estimates for total revenue and total fulfillment cost on any service contract are based on significant qualitative and quantitative judgments. Management considers a variety of factors such as whether various components of the performance obligation will be performed internally or externally, cost of third party services, and facts and circumstances unique to the performance obligation in making these estimates. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Topic 606 (ASU 2014-09) related to revenue recognition in which an entity should recognize revenue when promised goods or services are transferred to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Topic 606 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. The Company adopted Topic 606 effective January 1, 2018, using the full retrospective method, which required us to adjust our consolidated financial statements from amounts previously reported for each prior reporting period presented. The Company recognized the cumulative effect of adopting the guidance as an adjustment to our opening balance of retained earnings as of January 1, 2016. The Company elected several ongoing and transitional practical expedients including (i) to ignore the financing component when estimating the transaction price for service contracts completed within one year, (ii) to exclude sales tax collected from the customer when determining the transaction price, (iii) to expense incremental costs to obtain a customer contract if the amortization period for those costs would otherwise be one year or less, (iv) to not restate contracts that begin and end within the same annual reporting period, (v) to use the transaction price at the completion of the contract to retrospectively apply the new guidance, and (vi) to not disclose the remaining performance obligations for the reporting periods presented before the date of initial application. The most significant impact to the Company of the adoption of Topic 606 relates to the deferred recognition of revenues and expenses to fulfill contracts with customers until data recording has begun. Adjustments to Consolidated Financial Statements related to Topic 606 are shown in the Consolidated Statements of Stockholders’ Equity and in Note 6 - Supplemental Consolidated Financial Statement Information.
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 awards, using the fair value method and recognizes compensation expense, net of actual forfeitures, as operating or general and administrative expense, as appropriate, in the Consolidated Statements of Operations and Comprehensive Loss 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. Any transactions denominated in a currency other than the functional currency are remeasured with the resulting unrealized gain or loss recognized in the Consolidated Statements of Operations and Comprehensive Loss as other income (expense). All assets and liabilities in the functional currency are then 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. Realized foreign currency transaction gains (losses) are included in the Consolidated Statements of Operations and Comprehensive Loss 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 21% 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 years ended December 31, 2017 and 2016 consolidated financial statements to conform to the 2018 presentation.

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2018

Property and Equipment

Schedule of property and equipment


	December 31,
	2018		2017		Useful Lives
Land, building and other	$	15,164	$	16,610		3 to 40 years
Recording equipment		171,514		183,841		5 to 10 years
Line clearing equipment		—		11		5 years
Vibrator energy sources		79,168		79,694		5 to 15 years
Vehicles		28,101		27,688		1.5 to 10 years
		293,948		307,844
Less accumulated depreciation		(222,407)		(221,271)
Property and equipment, net	$	71,541	$	86,573

Supplemental Consolidated Financial Statement Information (Tables)

12 Months Ended

Dec. 31, 2018

Supplemental Consolidated Financial Statement Information

Schedule of operating revenues disaggregated by geographic region

The following table presents the Company’s operating revenues (unaudited and in thousands) disaggregated by geographic region:


	Year Ended December 31,
		2018		2017		2016
			(as adjusted)		(as adjusted)
Operating Revenues
United States	$	137,101	$	134,442	$	126,832
Canada		17,055		22,090		10,808
Total	$	154,156	$	156,532	$	137,640

Schedule of impacts from adoption of Topic 606

Select line items from the Company’s Consolidated Balance Sheets which reflect the adoption of the new standard and 5% stock dividend are as follows (in thousands):


	December 31, 2017
	As Previously Reported		Topic 606 Adjustments		Stock Dividend Adjustments		As Adjusted
Current assets:
Accounts receivable, net	$	33,138	$	18			$	33,156
Prepaid expenses and other current assets	$	4,677	$	2,663			$	7,340
Current liabilities:
Deferred revenue	$	3,699	$	2,615			$	6,314
Stockholders' equity:
Common Stock	$	218			$	11	$	229
Additional paid-in capital	$	143,835			$	8,187	$	152,022
Retained deficit	$	(2,021)	$	66	$	(8,198)	$	(10,153)


	December 31, 2016
	As Previously Reported		Topic 606 Adjustments		Stock Dividend Adjustments		As Adjusted
Current assets:
Accounts receivable, net	$	16,031	$	249			$	16,280
Prepaid expenses and other current assets	$	4,822	$	2,540			$	7,362
Current liabilities:
Accounts payable	$	5,617	$	(31)			$	5,586
Deferred revenue	$	3,155	$	2,230			$	5,385
Stockholders' equity:
Common Stock	$	217			$	11	$	228
Additional paid-in capital	$	142,998			$	8,187	$	151,185
Retained earnings	$	29,265	$	590	$	(8,198)	$	21,657


	Twelve Months Ended December 31, 2017
	As Previously Reported		Topic 606 Adjustments		Stock Dividend Adjustments		As Adjusted
Operating revenues	$	157,148	$	(616)			$	156,532
Operating costs:
Operating expenses	$	139,164	$	(92)			$	139,072
Loss from operations	$	(37,440)	$	(524)			$	(37,964)
Net loss	$	(31,266)	$	(524)			$	(31,790)
Basic and diluted loss per share of common stock	$	(1.44)	$	(0.03)	$	0.07	$	(1.40)
Weighted average equivalent common shares
outstanding and outstanding - assuming dilution		21,694,645				1,084,732		22,779,377


	Twelve Months Ended December 31, 2016
	As Previously Reported		Topic 606 Adjustments		Stock Dividend Adjustments		As Adjusted
Operating revenues	$	133,330	$	4,310			$	137,640
Operating costs:
Operating expenses	$	121,661	$	2,362			$	124,023
Loss from operations	$	(49,436)	$	1,948			$	(47,488)
Income tax benefit	$	6,449	$	(489)			$	5,960
Net loss	$	(39,792)	$	1,459			$	(38,333)
Basic and diluted loss per share of common stock	$	(1.84)	$	0.07	$	0.08	$	(1.69)
Weighted average equivalent common shares
outstanding and outstanding - assuming dilution		21,611,562				1,080,577		22,692,139

Select line items from the Company’s Consolidated Statements of Cash Flows which reflect the adoption of the new standard are as follows (in thousands):


	Twelve Months Ended December 31, 2017
	As Previously Reported		Topic 606 Adjustments			As Adjusted
Cash flows from operating activities:
Net loss	$	(31,266)	$	(524)	$	(31,790)
Change in current assets and liabilities:
Increase in accounts receivable	$	(16,696)	$	231	$	(16,465)
Decrease in prepaid expenses and other current assets	$	401	$	(123)	$	278
Increase in accounts payable	$	1,176	$	31	$	1,207
Increase in deferred revenue	$	544	$	385	$	929
Net cash used in operating activities	$	(6,703)	$	—	$	(6,703)


	Twelve Months Ended December 31, 2016
	As Previously Reported		Topic 606 Adjustments			As Adjusted
Cash flows from operating activities:
Net loss	$	(39,792)	$	1,459	$	(38,333)
Deferred income tax benefit	$	(6,053)	$	489	$	(5,564)
Change in current assets and liabilities:
Decrease in accounts receivable	$	19,669	$	222	$	19,891
Decrease in prepaid expenses and other current assets	$	1,328	$	2,914	$	4,242
Decrease in accounts payable	$	(4,326)	$	(552)	$	(4,878)
Decrease in deferred revenue	$	(2,991)	$	(4,532)	$	(7,523)
Net cash used in operating activities	$	8,742	$	—	$	8,742

Schedule of other current liabilities


	December 31,
	2018		2017
Accrued self-insurance reserves	$	2,423	$	2,799
Other accrued expenses and current liabilities		1,220		1,515
Other current liabilities	$	3,643	$	4,314

Debt (Tables)

12 Months Ended

Dec. 31, 2018

Debt

Schedule of aggregate principal amount of outstanding notes payable and the interest rates


	Year Ended December 31,
	2018		2017
Notes payable to commercial banks
Aggregate principal amount outstanding	$	5,975	$	—
Interest rate		5.0%		—

Schedule of aggregate maturities of obligations under capital leases

The Company’s aggregate maturities of obligations under capital leases (in thousands) at December 31, 2018 are as follows:

- 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://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 210
-SubTopic 10
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-Paragraph 1
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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-Section 45
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 505
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-Subparagraph (SX 210.4-08.(e),(f))
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2018

Stock-Based Compensation

Summary of stock-based compensation expense


	Year Ended December 31,
	2018		2017		2016
Stock options	$	—	$	—	$	42
Restricted stock awards		915		495		347
Restricted stock unit awards		122		161		73
Common stock awards		331		320		417
Total compensation expense	$	1,368	$	976	$	879

Summary of Company's employee stock options and activity


	Number of Stock Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term in Years
	(as adjusted)		(as adjusted)
Balance as of December 31, 2017		326,460	$	11.79
Forfeited		(42,516)	$	12.48
Expired		(196,447)	$	11.88
Balance as of December 31, 2018		87,497	$	11.23		0.58
Exercisable as of December 31, 2018		87,497	$	11.23		0.58

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


	Number of Restricted Stock Awards		Weighted Average Grant Date Fair Value
	(as adjusted)
Nonvested as of December 31, 2017		74,724	$	4.19
Vested		(8,750)	$	8.21
Nonvested as of December 31, 2018		65,974	$	3.65

Summary of the Company's nonvested restricted stock unit awards


	Number of Restricted Stock Unit Awards		Weighted Average Grant Date Fair Value
	(as adjusted)
Nonvested as of December 31, 2017		413,385	$	3.60
Granted		268,000	$	7.14
Vested		(43,050)	$	4.40
Forfeited		(11,250)	$	5.63
Nonvested as of December 31, 2018		627,085	$	5.03

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, 2018		59,284	$	5.59
Year ended December 31, 2017		67,498	$	4.74
Year ended December 31, 2016		66,200	$	6.31

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Taxes

Schedule of components of loss before income taxes


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Domestic	$	(20,577)	$	(32,238)	$	(39,214)
Foreign		(4,628)		(4,866)		(5,079)
Loss before income taxes	$	(25,205)	$	(37,104)	$	(44,293)

Schedule of components of income tax benefit


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Current federal benefit	$	55	$	40	$	215
Current state (expense) benefit		(14)		3,545		181
Current foreign benefit		—		2,492		—
Deferred federal (expense) benefit		(274)		(51)		5,326
Deferred state benefit (expense)		344		697		(867)
Deferred foreign benefit (expense)		687		(1,409)		1,105
Income tax benefit	$	798	$	5,314	$	5,960

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


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Tax benefit computed at statutory rate of 21% and 35% (1)	$	5,293	$	12,986	$	15,503
Change in valuation allowance		(5,811)		(4,747)		(9,995)
State income tax benefit (expense), net of federal tax		260		2,757		(446)
Foreign losses		1,319		1,593		985
Tax reform impact to deferred tax balances (2)		—		(7,590)		—
Other		(263)		315		(87)
Income tax benefit	$	798	$	5,314	$	5,960

(1)

Statutory rate of 21% for year ended December 31, 2018 and 35% for years ended December 31, 2017 and 2016.

(2)

Schedule of the principal components of the Company's net deferred tax (liabilities) assets


	December 31,
	2018		2017
Deferred tax assets:
Federal tax net operating loss ("NOL") carryforward	$	24,848	$	21,014
Foreign tax NOL carryforward		5,298		4,410
Deferred revenue		697		626
Restricted stock and restricted stock unit awards		320		192
Workers’ compensation		60		64
State tax NOL carryforward		2,134		1,529
Self-insurance		111		128
Canadian start-up costs		137		156
Alternative Minimum Tax ("AMT") credit carryforward		315		315
Foreign deferred taxes		466		874
Other comprehensive income		490		242
Other		92		80
Gross deferred tax assets		34,968		29,630
Less valuation allowances		(22,806)		(17,366)
Net deferred tax assets		12,162		12,264
Deferred tax liabilities:
Property and equipment		(12,003)		(12,914)
Net deferred tax assets (liabilities)	$	159	$	(650)
Foreign deferred tax liabilities	$	(134)	$	(874)
Domestic deferred tax assets		293		224
Net deferred tax assets (liabilities)	$	159	$	(650)

Schedule of Company’s gross uncertain tax positions


	December 31,
	2018		2017
Balance at beginning of year	$	—	$	1,489
Decrease in prior year tax positions		—		—
Increase in current year tax positions		—		—
Liability statute expiration		—		(1,489)
Balance at end of year	$	—	$	—

Net Loss per Share (Tables)

12 Months Ended

Dec. 31, 2018

Net Loss per Share

Schedule of computation of basic and diluted loss per share


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Net loss	$	(24,407)	$	(31,790)	$	(38,333)
Weighted average common shares outstanding:
Basic		22,912,217		22,779,377		22,692,139
Dilutive common stock options, restricted stock unit awards and restricted stock awards		—		—		—
Diluted		22,912,217		22,779,377		22,692,139
Basic loss per share of common stock	$	(1.07)	$	(1.40)	$	(1.69)
Diluted loss per share of common stock	$	(1.07)	$	(1.40)	$	(1.69)

Schedule of weighted average numbers of stock options, restricted stock unit awards, and restricted stock awards that have been excluded from the calculation of diluted loss per share of common stock


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Stock options		240,700		355,264		432,337
Restricted stock units		552,458		348,826		281,875
Restricted stock awards		67,052		76,960		80,116
Total		860,210		781,050		794,328

Major Clients (Tables)

12 Months Ended

Dec. 31, 2018

Major Clients

Schedule of sales to major clients, as a percentage of operating revenues


	Year Ended December 31,
		2018	2017	2016
A		22%	17%	13%
B		10%	10%	—

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2018

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)	$	9,761	$	1,521	$	2,870	$	2,321	$	3,049

Quarterly Consolidated Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2018

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, 2018:
Operating revenues	$	49,880	$	36,158	$	40,448	$	27,670
Loss from operations	$	(1,640)	$	(6,291)	$	(5,234)	$	(11,862)
Net loss	$	(1,709)	$	(5,711)	$	(5,171)	$	(11,816)
Basic loss per share of common stock	$	(0.07)	$	(0.25)	$	(0.23)	$	(0.51)
Diluted loss per share of common stock	$	(0.07)	$	(0.25)	$	(0.23)	$	(0.51)

	(as adjusted)		(as adjusted)		(as adjusted)		(as adjusted)
Year ended December 31, 2017:
Operating revenues	$	42,366	$	31,640	$	45,108	$	37,418
Loss from operations	$	(12,139)	$	(15,504)	$	(4,299)	$	(6,022)
Net loss	$	(9,152)	$	(14,928)	$	(2,922)	$	(4,788)
Basic loss per share of common stock	$	(0.40)	$	(0.66)	$	(0.13)	$	(0.21)
Diluted loss per share of common stock	$	(0.40)	$	(0.66)	$	(0.13)	$	(0.21)

Summary of Significant Accounting Policies (Details) $ in Thousands		12 Months Ended
	May 01, 2018	Dec. 31, 2018 USD ($) item	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Summary of Significant Accounting Policies
Common stock dividend declared, percentage of shares outstanding	5.00%
Allowance for doubtful accounts		$ 250	$ 250
Number of states in which the Company operates \| item		48
Impairment of long-lived assets		$ 0	0	$ 0
Impairment of Intangible Assets		$ 0	$ 0	$ 0
Federal statutory effective income tax rate		21.00%	35.00%	35.00%

Merger (Details)	Feb. 11, 2015 $ / shares shares	Dec. 31, 2018 $ / shares	Dec. 31, 2017 $ / shares
Common stock, par value (in dollars per share)		$ 0.01	$ 0.01
Legacy TGC
Common stock, par value (in dollars per share)	$ 0.01
Reverse stock split ratio	0.33
Split-effected Exchange Ratio (in shares) \| shares	1.760
Legacy Dawson
Common stock, par value (in dollars per share)	$ 0.3333

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment
Gross	$ 293,948	$ 307,844
Less accumulated depreciation	(222,407)	(221,271)
Property and equipment, net	71,541	86,573
Land, building and other
Property, Plant and Equipment
Gross	$ 15,164	$ 16,610
Land, building and other \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment	3 years	3 years
Land, building and other \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment	40 years	40 years
Recording equipment
Property, Plant and Equipment
Gross	$ 171,514	$ 183,841
Recording equipment \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment	5 years	5 years
Recording equipment \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment	10 years	10 years
Line clearing equipment
Property, Plant and Equipment
Gross		$ 11
Estimated useful lives of property and equipment		5 years
Vibrator energy sources
Property, Plant and Equipment
Gross	$ 79,168	$ 79,694
Vibrator energy sources \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment	5 years	5 years
Vibrator energy sources \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment	15 years	15 years
Vehicles
Property, Plant and Equipment
Gross	$ 28,101	$ 27,688
Vehicles \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment	1 year 6 months	1 year 6 months
Vehicles \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment	10 years	10 years

Supplemental Consolidated Financial Statement Information - Disaggregated Revenues, Deferred Costs and Deferred Revenue (Details)	3 Months Ended								12 Months Ended
	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2018 USD ($) segment	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Number of business segments \| segment									1
Operating revenues	$ 27,670,000	$ 40,448,000	$ 36,158,000	$ 49,880,000	$ 37,418,000	$ 45,108,000	$ 31,640,000	$ 42,366,000	$ 154,156,000	$ 156,532,000	$ 137,640,000
Deferred cost					2,991,000					2,991,000	3,668,000
Deferred costs incurred to fulfill contracts with customers	6,994,000								6,994,000
Total deferred costs amortized									36,615,000	39,980,000
Deferred revenue	$ 10,501,000				$ 6,314,000				10,501,000	6,314,000	5,385,000
Revenue recognized that was included in deferred revenue balances at beginning of period									5,945,000	5,381,000
United States
Operating revenues									137,101,000	134,442,000	126,832,000
Canada
Operating revenues									$ 17,055,000	$ 22,090,000	$ 10,808,000

Supplemental Consolidated Financial Statement Information – Impact of Adoption of Topic 606 on Consolidated Balance Sheets (Details) - USD ($)	May 01, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Common stock dividend declared, percentage of shares outstanding	5.00%
Current assets:
Accounts receivable, net		$ 25,338,000	$ 33,156,000	$ 16,280,000
Prepaid expenses and other current assets		12,311,000	7,340,000	7,362,000
Current liabilities:
Accounts payable		5,427,000	5,933,000	5,586,000
Deferred revenue		10,501,000	6,314,000	5,385,000
Stockholders' equity:
Common Stock		230,000	229,000	228,000
Additional paid-in capital		153,268,000	152,022,000	151,185,000
Retained deficit		$ (34,518,000)	(10,153,000)	21,657,000
Stock Dividend Adjustments
Stockholders' equity:
Common Stock			11,000	11,000
Additional paid-in capital			8,187,000	8,187,000
Retained deficit			(8,198,000)	(8,198,000)
ASU 2014-09 \| As Previously Reported
Current assets:
Accounts receivable, net			33,138,000	16,031,000
Prepaid expenses and other current assets			4,677,000	4,822,000
Current liabilities:
Accounts payable				5,617,000
Deferred revenue			3,699,000	3,155,000
Stockholders' equity:
Common Stock			218,000	217,000
Additional paid-in capital			143,835,000	142,998,000
Retained deficit			(2,021,000)	29,265,000
ASU 2014-09 \| Adjustments
Current assets:
Accounts receivable, net			18,000	249,000
Prepaid expenses and other current assets			2,663,000	2,540,000
Current liabilities:
Accounts payable				(31,000)
Deferred revenue			2,615,000	2,230,000
Stockholders' equity:
Retained deficit			$ 66,000	$ 590,000

Supplemental Consolidated Financial Statement Information – Impact of Adoption of Topic 606 on Consolidated Statements of Operations and Comprehensive Loss (Details) - USD ($)		3 Months Ended								12 Months Ended
	May 01, 2018	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Common stock dividend declared, percentage of shares outstanding	5.00%
Operating revenues		$ 27,670,000	$ 40,448,000	$ 36,158,000	$ 49,880,000	$ 37,418,000	$ 45,108,000	$ 31,640,000	$ 42,366,000	$ 154,156,000	$ 156,532,000	$ 137,640,000
Operating costs:
Operating expenses										132,937,000	139,072,000	124,023,000
Loss from operations		(11,862,000)	(5,234,000)	(6,291,000)	(1,640,000)	(6,022,000)	(4,299,000)	(15,504,000)	(12,139,000)	(25,027,000)	(37,964,000)	(47,488,000)
Income tax benefit										798,000	5,314,000	5,960,000
Net loss		$ (11,816,000)	$ (5,171,000)	$ (5,711,000)	$ (1,709,000)	$ (4,788,000)	$ (2,922,000)	$ (14,928,000)	$ (9,152,000)	$ (24,407,000)	$ (31,790,000)	$ (38,333,000)
Basic and diluted loss per share of common stock											$ (1.40)	$ (1.69)
Weighted average equivalent common shares outstanding - assuming dilution										22,912,217	22,779,377	22,692,139
ASU 2014-09 \| As Previously Reported
Operating revenues											$ 157,148,000	$ 133,330,000
Operating costs:
Operating expenses											139,164,000	121,661,000
Loss from operations											(37,440,000)	(49,436,000)
Income tax benefit												6,449,000
Net loss											$ (31,266,000)	$ (39,792,000)
Basic and diluted loss per share of common stock											$ (1.44)	$ (1.84)
Weighted average equivalent common shares outstanding - assuming dilution											21,694,645	21,611,562
ASU 2014-09 \| Adjustments
Operating revenues											$ (616,000)	$ 4,310,000
Operating costs:
Operating expenses											(92,000)	2,362,000
Loss from operations											(524,000)	1,948,000
Income tax benefit												(489,000)
Net loss											$ (524,000)	$ 1,459,000
Basic and diluted loss per share of common stock											$ (0.03)	$ 0.07
Stock Dividend Adjustments
Operating costs:
Basic and diluted loss per share of common stock											$ 0.07	$ 0.08
Weighted average equivalent common shares outstanding - assuming dilution											1,084,732	1,080,577

Supplemental Consolidated Financial Statement Information – Impact of Adoption of Topic 606 on Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net loss	$ (24,407)	$ (31,790)	$ (38,333)
Deferred income tax (benefit) expense	(757)	763	(5,564)
Change in current assets and liabilities:
Increase (decrease) in accounts receivable	6,744	(16,465)	19,891
(Increase) decrease in prepaid expenses and other current assets	(2,664)	278	4,242
(Decrease) increase in accounts payable	(798)	1,207	(4,878)
Increase (decrease) in deferred revenue	4,187	929	(7,523)
Net cash used in operating activities	$ 12,871	(6,703)	8,742
ASU 2014-09 \| As Previously Reported
Cash flows from operating activities:
Net loss		(31,266)	(39,792)
Deferred income tax (benefit) expense			(6,053)
Change in current assets and liabilities:
Increase (decrease) in accounts receivable		(16,696)	19,669
(Increase) decrease in prepaid expenses and other current assets		401	1,328
(Decrease) increase in accounts payable		1,176	(4,326)
Increase (decrease) in deferred revenue		544	(2,991)
Net cash used in operating activities		(6,703)	8,742
ASU 2014-09 \| Adjustments
Cash flows from operating activities:
Net loss		(524)	1,459
Deferred income tax (benefit) expense			489
Change in current assets and liabilities:
Increase (decrease) in accounts receivable		231	222
(Increase) decrease in prepaid expenses and other current assets		(123)	2,914
(Decrease) increase in accounts payable		31	(552)
Increase (decrease) in deferred revenue		$ 385	$ (4,532)

Supplemental Consolidated Financial Statement Information - Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Other current liabilities
Accrued self-insurance reserves	$ 2,423	$ 2,799
Other accrued expenses and current liabilities	1,220	1,515
Total other current liabilities	$ 3,643	$ 4,314

Debt (Details)	12 Months Ended
Debt (Details)	Dec. 31, 2018 USD ($) instrument item	Dec. 31, 2017 USD ($)
Debt Instruments
Number of letters of credit issued \| item	3
Capital lease obligations	$ 5,125,000	$ 7,865,000
Letter Of Credit
Debt Instruments
Funds borrowed under Line of Credit	0
Credit Agreement
Debt Instruments
Borrowing, repaying and re-borrowing capacity	$ 20,000,000
Percentage of maximum borrowing capacity on eligible accounts receivable	80.00%
Percentage of maximum borrowing capacity on eligible core equipment	50.00%
Maximum borrowing capacity on core equipment	$ 12,500,000
Number of outstanding notes payable \| instrument	1
Interest rate (as a percent)	4.50%
Minimum tangible net worth	$ 100,000,000
Credit Agreement \| Term Note
Debt Instruments
Aggregate principal amount outstanding	$ 5,975,000
Credit Agreement \| Prime rate
Debt Instruments
Variable interest rate basis	prime rate
Credit Agreement \| Minimum
Debt Instruments
Ratio of current assets to current liabilities	1.50
Credit Agreement \| Minimum \| Prime rate
Debt Instruments
Interest rate (as a percent)	2.50%
Credit Agreement \| Maximum
Debt Instruments
Debt to tangible net worth ratio	1.00
Insurance Obligations
Debt Instruments
Letters of credit issued	$ 1,767,000
Workers' Compensation Insurance
Debt Instruments
Letters of credit issued	583,000
Performance Obligations
Debt Instruments
Letters of credit issued	75,000
Notes payable to commercial banks
Debt Instruments
Aggregate principal amount outstanding	$ 5,975,000
Interest rate (as a percent)	5.00%

Debt - Maturities (Details) $ in Thousands	Dec. 31, 2018 USD ($) instrument
Aggregate maturities of obligations under capital leases
January 2019 - December 2019	$ 2,830
January 2020 - December 2020	2,276
January 2021 - December 2021	19
Obligations under capital leases	$ 5,125
Notes payable to finance companies for insurance
Notes payable
Number of outstanding notes payable \| instrument	2
Aggregate principal amount outstanding	$ 1,680
Interest rate (as a percent)	3.80%
Notes payable to commercial banks
Notes payable
Aggregate principal amount outstanding	$ 5,975
Interest rate (as a percent)	5.00%
Obligations under capital leases \| Minimum
Notes payable
Interest rate (as a percent)	4.65%
Obligations under capital leases \| Maximum
Notes payable
Interest rate (as a percent)	4.93%

Stock-Based Compensation (Details) - USD ($) $ in Thousands				12 Months Ended
Stock-Based Compensation (Details) - USD ($) $ in Thousands	May 05, 2016	Nov. 28, 2006	Mar. 29, 2006	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Mar. 29, 2016
Stock-Based Compensation Plans
Stock-based compensation expense				$ 1,368	$ 976	$ 879
Prior Plans
Stock-Based Compensation Plans
Numbers of shares available for grant (in shares)	0
The 2016 Plan
Stock-Based Compensation Plans
Number of shares authorized	1,000,000
Shares available for future issuance				418,517
Option expiration term	10 years
Legacy Dawson Plan
Stock-Based Compensation Plans
Numbers of shares available for grant (in shares)	0
Option expiration term		10 years
Legacy TGC Plan
Stock-Based Compensation Plans
Numbers of shares available for grant (in shares)							0
Option expiration term			10 years
Stock options
Stock-Based Compensation Plans
Stock-based compensation expense						42
Restricted stock
Stock-Based Compensation Plans
Stock-based compensation expense				$ 915	495	347
Restricted stock units
Stock-Based Compensation Plans
Stock-based compensation expense				122	161	73
Common stock awards
Stock-Based Compensation Plans
Stock-based compensation expense				$ 331	$ 320	$ 417

Stock-Based Compensation - Stock Options (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Number of Stock Options
Balance at the beginning of the period (in shares)	326,460
Forfeited (in shares)	(42,516)
Expired (in shares)	(196,447)
Balance at the end of the period (in shares)	87,497	326,460
Exercisable at the end of the period (in shares)	87,497
Weighted Average Exercise Price
Balance at the beginning of the period (in dollars per share)	$ 11.79
Forfeited (in dollars per share)	12.48
Expired (in dollars per share)	11.88
Balance at the end of the period (in dollars per share)	11.23	$ 11.79
Exercisable at the end of the period (in dollars per share)	$ 11.23
Weighted Average Remaining Contractual Term
Outstanding at the end of the period (in years)	6 months 29 days
Exercisable at the end of the period (in years)	6 months 29 days
Intrinsic value of outstanding options	$ 0
Options granted (in shares)	0	0	0
Options vested (in shares)	0	0	0
Excess tax benefits from disqualifying dispositions	$ 0	$ 0	$ 0
Options exercised (in shares)	0	0	0
Proceeds from exercise of stock options	$ 0	$ 0	$ 0
Stock options
Weighted Average Remaining Contractual Term
Unrecognized compensation expense related to share-based compensation plans	$ 0

Stock-Based Compensation - Restricted Stock Awards, Restricted Stock Units and Common Stock Awards (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Restricted stock
Number of Restricted Share Awards
Nonvested restricted shares outstanding, beginning balance (in shares)	74,724
Granted (in shares)	0	0	91,348
Vested (in shares)	(8,750)		0
Nonvested restricted shares outstanding, ending balance (in shares)	65,974	74,724
Weighted Average Grant-Date Fair Value
Nonvested restricted shares outstanding, beginning balance (in dollars per share)	$ 4.19
Granted (in dollars per share)			$ 2.96
Vested (in dollars per share)	8.21
Nonvested restricted shares outstanding, ending balance (in dollars per share)	$ 3.65	$ 4.19
Additional disclosures
Annual increment period	3 years
Unrecognized compensation cost	$ 15,000
Period over which unrecognized compensation expense is expected to be recognized	1 month 17 days
Aggregate vesting date fair value of restricted awards	$ 48,000	$ 84,000
Restricted stock \| Minimum
Additional disclosures
Vesting period	1 year
Restricted stock \| Maximum
Additional disclosures
Vesting period	3 years
Restricted stock units
Number of Restricted Share Awards
Nonvested restricted shares outstanding, beginning balance (in shares)	413,385
Granted (in shares)	268,000	238,350	206,220
Vested (in shares)	(43,050)
Forfeited (in shares)	(11,250)
Nonvested restricted shares outstanding, ending balance (in shares)	627,085	413,385
Weighted Average Grant-Date Fair Value
Nonvested restricted shares outstanding, beginning balance (in dollars per share)	$ 3.60
Granted (in dollars per share)	7.14	$ 3.96	$ 2.96
Vested (in dollars per share)	4.40
Forfeited (in dollars per share)	5.63
Nonvested restricted shares outstanding, ending balance (in dollars per share)	$ 5.03	$ 3.60
Additional disclosures
Annual increment period	3 years
Unrecognized compensation cost	$ 1,868,000
Period over which unrecognized compensation expense is expected to be recognized	1 year 6 months 29 days
Aggregate vesting date fair value of restricted awards	$ 273,000	$ 422,000	$ 156,000
Restricted stock units \| Minimum
Additional disclosures
Vesting period	1 year
Restricted stock units \| Maximum
Additional disclosures
Vesting period	3 years
Common stock awards
Number of Restricted Share Awards
Granted (in shares)	59,284	67,498	66,200
Weighted Average Grant-Date Fair Value
Granted (in dollars per share)	$ 5.59	$ 4.74	$ 6.31

Employee Benefit Plans (Details) - USD ($)	12 Months Ended
Employee Benefit Plans (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Legacy Dawson Geophysical Company 401k Plan
Employer matching contribution, percent matched	100.00%	100.00%	100.00%
Percentage of employees gross pay that is matched	6.00%	6.00%	6.00%
Matching contribution to the plan	$ 1,505,000	$ 1,480,000	$ 1,658,000
Legacy TGC 401k Plan
Employer matching contribution, percent matched				50.00%
Percentage of employees gross pay that is matched				6.00%

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Loss before income taxes
Domestic	$ (20,577,000)	$ (32,238,000)	$ (39,214,000)
Foreign	(4,628,000)	(4,866,000)	(5,079,000)
Loss before income tax	(25,205,000)	(37,104,000)	(44,293,000)
Income tax benefit
Current federal benefit	55,000	40,000	215,000
Current state (expense) benefit	(14,000)	3,545,000	181,000
Current foreign benefit		2,492,000
Deferred federal (expense) benefit	(274,000)	(51,000)	5,326,000
Deferred state benefit (expense)	344,000	697,000	(867,000)
Deferred foreign benefit (expense)	687,000	(1,409,000)	1,105,000
Total income tax benefit	$ 798,000	$ 5,314,000	$ 5,960,000
Reconciliation of income tax provision
Federal income tax rate (as a percent)	21.00%	35.00%	35.00%
Tax benefit computed at statutory rate of 21% and 35%	$ 5,293,000	$ 12,986,000	$ 15,503,000
Change in valuation allowance	(5,811,000)	(4,747,000)	(9,995,000)
State income tax benefit (expense), net of federal tax	260,000	2,757,000	(446,000)
Foreign losses	1,319,000	1,593,000	985,000
Tax reform impact to deferred tax balances		(7,590,000)
Other	(263,000)	315,000	(87,000)
Total income tax benefit	798,000	5,314,000	5,960,000
Deferred tax assets:
Federal tax net operating loss ("NOL") carryforward	24,848,000	21,014,000
Foreign tax NOL carryforward	5,298,000	4,410,000
Deferred revenue	697,000	626,000
Restricted stock and restricted stock unit awards	320,000	192,000
Workers' compensation	60,000	64,000
State tax NOL carryforward	2,134,000	1,529,000
Self-insurance	111,000	128,000
Canadian start-up costs	137,000	156,000
Alternative Minimum Tax ("AMT") credit carryforward	315,000	315,000
Foreign deferred taxes	466,000	874,000
Other comprehensive income	490,000	242,000
Other	92,000	80,000
Gross deferred tax assets	34,968,000	29,630,000
Less valuation allowances	(22,806,000)	(17,366,000)
Net deferred tax assets	12,162,000	12,264,000
Deferred tax liabilities:
Property and equipment	(12,003,000)	(12,914,000)
Total net deferred tax liabilities		(650,000)
Total net deferred tax assets	159,000
Roll Forward of the Company's unrecognized tax benefits:
Balance at beginning of year		1,489,000
Liability statute expiration		(1,489,000)
Balance at end of year			$ 1,489,000
Canada
Deferred tax liabilities:
Net operating loss carry forwards	20,379,000
Foreign
Deferred tax liabilities:
Total net deferred tax liabilities	(134,000)	(874,000)
Federal
Deferred tax liabilities:
Total net deferred tax assets	293,000	$ 224,000
Net operating loss carry forwards	118,326,000
State
Deferred tax liabilities:
Net operating loss carry forwards	$ 2,702,000

Net Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net Loss per Share
Net loss	$ (11,816)	$ (5,171)	$ (5,711)	$ (1,709)	$ (4,788)	$ (2,922)	$ (14,928)	$ (9,152)	$ (24,407)	$ (31,790)	$ (38,333)
Weighted average common shares outstanding:
Basic									22,912,217	22,779,377	22,692,139
Diluted									22,912,217	22,779,377	22,692,139
Basic loss per share of common stock	$ (0.51)	$ (0.23)	$ (0.25)	$ (0.07)	$ (0.21)	$ (0.13)	$ (0.66)	$ (0.40)	$ (1.07)	$ (1.40)	$ (1.69)
Diluted loss per share of common stock	$ (0.51)	$ (0.23)	$ (0.25)	$ (0.07)	$ (0.21)	$ (0.13)	$ (0.66)	$ (0.40)	$ (1.07)	$ (1.40)	$ (1.69)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Net Loss per Share - Anti-Dilutive Awards Excluded from Calculation (Details) - shares		12 Months Ended
	May 01, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Common stock dividend declared, percentage of shares outstanding	5.00%
Weighted Average
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation		860,210	781,050	794,328
Stock options \| Weighted Average
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation		240,700	355,264	432,337
Restricted stock units \| Weighted Average
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation		552,458	348,826	281,875
Restricted stock awards \| Weighted Average
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation		67,052	76,960	80,116

Major Clients (Details) - segment	12 Months Ended
Major Clients (Details) - segment	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Concentration Risk [Line Items]
Number of business segments	1
Customer concentration risk \| Service Revenue \| A
Concentration Risk [Line Items]
Concentration risk percentage	22.00%	17.00%	13.00%
Customer concentration risk \| Service Revenue \| B
Concentration Risk [Line Items]
Concentration risk percentage	10.00%	10.00%

Areas of Operation (Details) - USD ($)	3 Months Ended								12 Months Ended
Areas of Operation (Details) - USD ($)	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Areas of Operation
Operating revenues	$ 27,670,000	$ 40,448,000	$ 36,158,000	$ 49,880,000	$ 37,418,000	$ 45,108,000	$ 31,640,000	$ 42,366,000	$ 154,156,000	$ 156,532,000	$ 137,640,000
Long-lived assets	71,541,000				86,573,000				71,541,000	86,573,000
United States
Areas of Operation
Operating revenues									137,101,000	134,442,000	126,832,000
Long-lived assets	62,033,000				76,751,000				62,033,000	76,751,000
Canada
Areas of Operation
Operating revenues									17,055,000	22,090,000	$ 10,808,000
Long-lived assets	$ 9,508,000				$ 9,822,000				$ 9,508,000	$ 9,822,000

Commitments and Contingencies (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Operating Lease Obligations
Operating lease obligations (office space), Total	$ 9,761
Operating lease obligations (office space), Within 1 Year	1,521
Operating lease obligations (office space), 2-3 Years	2,870
Operating lease obligations (office space), 4-5 Years	2,321
Operating lease obligations (office space), After 5 Years	$ 3,049

Commitments and Contingencies - Rental Expense and Letters of Credit (Details)	12 Months Ended
	Dec. 31, 2018 USD ($) item	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Other Commitments [Line Items]
Rental expense under operating leases	$ 1,604,000	$ 1,785,000	$ 1,907,000
Obligations related to health insurance and self-insured workers' compensation
Number of letters of credit issued \| item	3
Insurance Obligations
Obligations related to health insurance and self-insured workers' compensation
Letters of credit issued	$ 1,767,000
Workers' Compensation Insurance
Obligations related to health insurance and self-insured workers' compensation
Letters of credit issued	583,000
Performance Obligations
Obligations related to health insurance and self-insured workers' compensation
Letters of credit issued	75,000
Letter Of Credit
Obligations related to health insurance and self-insured workers' compensation
Funds borrowed under Line of Credit	$ 0

Recently Issued Accounting Pronouncements (Details) - USD ($) $ in Thousands		12 Months Ended
	Jan. 01, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reduction of accrued liabilities		$ 777	$ (1,458)	$ 1,810
ASU 2016-02 \| Forecast
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
ROU asset	$ 7,800
Operating lease liability	8,300
Reduction of accrued liabilities	$ 500

Quarterly Consolidated Financial Data (Unaudited) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Quarterly Consolidated Financial Data (Unaudited)
Operating revenues	$ 27,670,000	$ 40,448,000	$ 36,158,000	$ 49,880,000	$ 37,418,000	$ 45,108,000	$ 31,640,000	$ 42,366,000	$ 154,156,000	$ 156,532,000	$ 137,640,000
Loss from operations	(11,862,000)	(5,234,000)	(6,291,000)	(1,640,000)	(6,022,000)	(4,299,000)	(15,504,000)	(12,139,000)	(25,027,000)	(37,964,000)	(47,488,000)
Net loss	$ (11,816,000)	$ (5,171,000)	$ (5,711,000)	$ (1,709,000)	$ (4,788,000)	$ (2,922,000)	$ (14,928,000)	$ (9,152,000)	$ (24,407,000)	$ (31,790,000)	$ (38,333,000)
Basic loss per share of common stock	$ (0.51)	$ (0.23)	$ (0.25)	$ (0.07)	$ (0.21)	$ (0.13)	$ (0.66)	$ (0.40)	$ (1.07)	$ (1.40)	$ (1.69)
Diluted loss per share of common stock	$ (0.51)	$ (0.23)	$ (0.25)	$ (0.07)	$ (0.21)	$ (0.13)	$ (0.66)	$ (0.40)	$ (1.07)	$ (1.40)	$ (1.69)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Short-Term Investments	12 Months Ended
Short-Term Investments	Dec. 31, 2018
Short-Term Investments
Short-Term Investments	2.Short-Term Investments The Company had short-term investments at December 31, 2018 and 2017 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, 2018 or 2017.

Dividends	12 Months Ended
Dividends	Dec. 31, 2018
Dividends
Dividends	9. Dividends The Board of Directors approved a 5% stock dividend (or 0.05 share for each share outstanding) on the outstanding shares of our common stock on May 1, 2018. The stock dividend was paid on May 29, 2018 to shareholders of record on May 14, 2018. The Company did not issue any stock dividends during calendar years 2017 or 2016. The Company has not paid cash dividends during calendar years 2018, 2017 and 2016. While there are currently no restrictions prohibiting the Company from paying cash 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 cash dividend in respect of the Company’s common stock for the foreseeable future. Payment of any type of 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.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2018
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, 2018, 2017 and 2016. 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, 2018, 2017 and 2016 were approximately $1,505,000, $1,480,000, and $1,658,000, respectively.

Advertising Costs	12 Months Ended
Advertising Costs	Dec. 31, 2018
Advertising Costs
Advertising Costs	11. Advertising Costs Advertising costs are charged to expense as incurred. Advertising costs for the years ended December 31, 2018, 2017 and 2016 totaled $498,000, $371,000, and $372,000, respectively.

Short-Term Investments (Details)	12 Months Ended
Short-Term Investments (Details)	Dec. 31, 2018	Dec. 31, 2017
Minimum
Investments
Maturity period of certificates of deposit	3 months	3 months
Maximum
Investments
Maturity period of certificates of deposit	1 year	1 year

Advertising Costs (Details) - USD ($)	12 Months Ended
Advertising Costs (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Advertising Costs
Advertising costs	$ 498,000	$ 371,000	$ 372,000

Year Ended December 31,

Notes payable to finance company for insurance

Aggregate principal amount outstanding

Interest rate