0001558370-21-003090 | 10-K | XBRL Viewer

December 31, 2020

December 31, 2019

Notes payable to finance company for insurance

Aggregate principal amount outstanding

Interest rate

4.05% - 4.99%

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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2020	Mar. 11, 2021	Jun. 30, 2020
Document and Entity Information
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Document Transition Report	false
Entity File Number	001-32472
Entity Registrant Name	DAWSON GEOPHYSICAL COMPANY
Entity Incorporation, State or Country Code	TX
Entity Tax Identification Number	74-2095844
Entity Address, Address Line One	508 West Wall, Suite 800
Entity Address, City or Town	Midland
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	79701
City Area Code	432
Local Phone Number	684-3000
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	DWSN
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		23,478,072
Entity Central Index Key	0000799165
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Public Float			$ 31,308,000

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 40,955	$ 26,271
Restricted cash	5,000	5,000
Short-term investments	583	2,350
Accounts receivable, net of allowance for doubtful accounts of $250 at December 31, 2020 and 2019	7,343	24,356
Current maturities of notes receivable		66
Prepaid expenses and other current assets	4,709	7,575
Total current assets	58,590	65,618
Property and equipment	271,480	284,647
Less accumulated depreciation	(232,580)	(231,098)
Property and equipment, net	38,900	53,549
Right-of-use assets	5,494	6,605
Notes receivable, net of current maturities		1,394
Intangibles, net	393	385
Long-term deferred tax assets, net		57
Total assets	103,377	127,608
Current liabilities:
Accounts payable	1,603	3,952
Accrued liabilities:
Payroll costs and other taxes	1,045	1,963
Other	1,811	3,599
Deferred revenue	1,779	3,481
Current maturities of notes payable and finance leases	94	4,062
Current maturities of operating lease liabilities	1,109	1,200
Total current liabilities	7,441	18,257
Long-term liabilities:
Notes payable and finance leases, net of current maturities	44	96
Operating lease liabilities, net of current maturities	4,899	5,940
Deferred tax liabilities, net	19
Other accrued liabilities		150
Total long-term liabilities	4,962	6,186
Operating 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, 23,526,517 and 23,335,855 shares issued, and 23,478,072 and 23,287,410 shares outstanding at December 31, 2020 and 2019, respectively	235	233
Additional paid-in capital	154,866	154,235
Retained deficit	(62,927)	(49,731)
Treasury stock, at cost; 48,445 shares
Accumulated other comprehensive loss, net	(1,200)	(1,572)
Total stockholders' equity	90,974	103,165
Total liabilities and stockholders' equity	$ 103,377	$ 127,608

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
CONSOLIDATED BALANCE SHEETS
Allowance for doubtful accounts	$ 250,000	$ 250,000
Preferred stock, par value (in dollars per share)	$ 1.00	$ 1.00
Preferred stock, shares authorized	4,000,000	4,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	35,000,000	35,000,000
Common stock, shares issued	23,526,517	23,335,855
Common stock, shares outstanding	23,478,072	23,287,410
Treasury stock, shares	48,445	48,445

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
Operating Revenues	$ 86,100	$ 145,773
Operating costs:
Operating expenses	68,998	123,024
General and administrative	13,920	17,169
Depreciation and amortization	17,174	21,826
Total cost and expenses	100,092	162,019
Loss from operations	(13,992)	(16,246)
Other income (expense):
Interest income	402	548
Interest expense	(83)	(435)
Other income (expense), net	501	681
Loss before income tax	(13,172)	(15,452)
Income tax (expense) benefit:
Current	(14)	216
Deferred	(10)	23
Income tax (expense) benefit	(24)	239
Net loss	(13,196)	(15,213)
Other comprehensive income:
Net unrealized income on foreign exchange rate translation, net	372	392
Comprehensive loss	$ (12,824)	$ (14,821)
Basic loss per share of common stock	$ (0.56)	$ (0.66)
Diluted loss per share of common stock	$ (0.56)	$ (0.66)
Weighted average equivalent common shares outstanding	23,382,433	23,179,257
Weighted average equivalent common shares outstanding - assuming dilution	23,382,433	23,179,257

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock	Additional Paid-in Capital	Retained Deficit	Accumulated Other Comprehensive (Loss) Income	Total
Balance at beginning of period at Dec. 31, 2018	$ 230	$ 153,268	$ (34,518)	$ (1,964)	$ 117,016
Balance at beginning of period (in shares) at Dec. 31, 2018	23,018,441
Increase (Decrease) in Stockholders' Equity
Net loss			(15,213)		(15,213)
Unrealized income on foreign exchange rate translation				504
Income tax expense				(112)
Other comprehensive income				392	392
Issuance of common stock under stock compensation plans	$ 2	(2)
Issuance of common stock under stock compensation plans (in shares)	263,459
Stock-based compensation expense		909			909
Issuance of common stock as compensation	$ 1	296			297
Issuance of common stock as compensation (in shares)	119,556
Shares exchanged for taxes on stock-based compensation		(236)			(236)
Shares exchanged for taxes on stock-based compensation (in shares)	(65,601)
Balance at end of period at Dec. 31, 2019	$ 233	154,235	(49,731)	(1,572)	$ 103,165
Balance at end of period (in shares) at Dec. 31, 2019	23,335,855				23,287,410
Increase (Decrease) in Stockholders' Equity
Net loss			(13,196)		$ (13,196)
Unrealized income on foreign exchange rate translation				438
Income tax expense				(66)
Other comprehensive income				372	372
Issuance of common stock under stock compensation plans	$ 3	(3)
Issuance of common stock under stock compensation plans (in shares)	236,100
Stock-based compensation expense		703			703
Shares exchanged for taxes on stock-based compensation	$ (1)	(69)			(70)
Shares exchanged for taxes on stock-based compensation (in shares)	(45,438)
Balance at end of period at Dec. 31, 2020	$ 235	$ 154,866	$ (62,927)	$ (1,200)	$ 90,974
Balance at end of period (in shares) at Dec. 31, 2020	23,526,517				23,478,072

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net loss	$ (13,196)	$ (15,213)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	17,174	21,826
Operating lease cost	1,186	1,201
Non-cash compensation	703	1,206
Deferred income tax expense (benefit)	10	(23)
Bad debt expense	1,625
Change in other accrued long-term liabilities	(150)
Gain on disposal of assets	(240)	(86)
Remeasurement and other	266	(139)
Change in operating assets and liabilities:
Decrease in accounts receivable	16,866	1,118
Decrease in prepaid expenses and other assets	3,301	6,983
Decrease in accounts payable	(2,276)	(579)
(Decrease) increase in accrued liabilities	(2,722)	1,356
Decrease in operating lease liabilities	(1,204)	(1,150)
Decrease in deferred revenue	(1,702)	(7,020)
Net cash provided by operating activities	19,641	9,480
Cash flows from investing activities:
Capital expenditures, net of non-cash capital expenditures summarized below	(2,847)	(4,396)
Proceeds from maturity of short-term investments	2,350	33,075
Acquisition of short-term investments	(583)	(24,842)
Proceeds from disposal of assets	542	297
Proceeds from notes receivable	26	51
Net cash (used in) provided by investing activities	(512)	4,185
Cash flows from financing activities:
Proceeds from notes payable	6,374
Principal payments on notes payable	(8,512)	(8,165)
Principal payments on finance leases	(2,326)	(2,855)
Tax withholdings related to stock-based compensation awards	(70)	(236)
Net cash used in financing activities	(4,534)	(11,256)
Effect of exchange rate changes on cash and cash equivalents and restricted cash	89	133
Net increase in cash and cash equivalents and restricted cash	14,684	2,542
Cash and cash equivalents and restricted cash at beginning of period	31,271	28,729
Cash and cash equivalents and restricted cash at end of period	45,955	31,271
Supplemental cash flow information:
Cash paid for interest	92	440
Cash paid for income taxes	87	40
Cash received for income taxes	402	55
Non-cash operating, investing and financing activities:
Decrease in accrued purchases of property and equipment	(61)	(927)
Finance leases incurred		121
Increase in right-of-use assets and operating lease liabilities	64	8,252
Decrease in right-of-use assets for accrued rent		(497)
Increase in right-of-use assets for prepaid rent	3	14
Financed insurance premiums	$ 434	$ 2,256

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2020

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, Dawson Seismic Services Holdings, Inc., Eagle Canada, 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

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, requiring entities to measure expected credit losses for certain financial assets using a new, forward-looking current expected credit loss model, CECL, which will result in the earlier recognition of allowances for losses. CECL is based on historical experience, adjusted for current conditions and reasonable and supportable forecasts. This ASU requires a modified retrospective approach with a cumulative-effect adjustment to retained earnings for additional loss allowances, if any, as of the beginning of the first reporting period of adoption. Additional ASU’s were issued subsequently that provided additional guidance.

On January 1, 2020, the Company adopted Topic 326 and had no cumulative-effect adjustment needed to its retained earnings as the Company’s loss allowance was deemed sufficient. The Company’s financial instruments within the scope of this guidance primarily includes trade receivables and a note receivable. The Company has made an accounting policy election to write off accrued interest amounts by reversing interest income. Late in the fourth quarter of 2020, the Company wrote off a note receivable from the purchaser of certain dynamite energy source drilling equipment. Accrued interest of $31,000 on this note receivable was reversed out of interest income.

The Company’s allowance for doubtful accounts reflects its current estimate of credit losses expected to be incurred over the life of the financial instrument and is determined based on a number of factors. 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, its current client base, when customer accounts exceed 90 days past due and specific customer account reviews. 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. The Company's allowance for doubtful accounts was $250,000 at December 31, 2020 and 2019.

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, 2020 and 2019.

Leases

The Company leases certain vehicles, seismic recording equipment, real property and office equipment under lease agreements. The Company evaluates each lease to determine its appropriate classification as an operating lease or finance lease for financial reporting purposes. The Company is the lessee in a lease contract when we obtain the right to control the asset. The majority of our operating leases are non-cancelable operating leases for office, shop and warehouse space in Midland, Plano, Houston, Denver, Oklahoma City and Calgary, Alberta.

The assets and liabilities under finance 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 finance leases are amortized using the straight-line method over the initial lease term. Amortization of assets under finance leases is included in depreciation expense.

For operating leases, where readily determinable, the Company uses the implicit interest rate in determining the present value of future minimum lease payments. In the absence of an implicit rate, the Company uses its incremental borrowing rate based on the information available at the lease commencement date. The Company gives consideration to its outstanding debt, as well as publicly available data for instruments with similar characteristics when calculating its incremental borrowing rates. The ROU assets are amortized to operating lease cost over the lease terms on a straight-line basis. The Company does not recognize leases with an initial term of 12 months or less and does not separate lease and non-lease components.

Several of the Company’s leases include options to renew, with renewal terms that can extend from one to 10 years or more. The exercise of lease renewal options is primarily at the Company’s discretion. To measure operating lease recognition, the Company evaluates its lease agreements to determine if they have economic incentives for renewal or options to purchase. The Company deems leasehold improvements as one of the few economic incentives that would entice the Company to renew a lease and all of its leasehold improvements are currently fully amortized.

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, 2020 and 2019.

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 generally 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.

Additionally, the Company’s policy includes (i) ignoring the financing component when estimating the transaction price for service contracts completed within one year, (ii) excluding sales tax collected from the customer when determining the transaction price, and (iii) expensing incremental costs to obtain a customer contract if the amortization period for those costs would otherwise be one year or less.

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 2019 consolidated financial statements or associated disclosures to conform to the 2020 presentation.These reclassifications had no impact on the consolidated financial statements.

Short-Term Investments

12 Months Ended

Dec. 31, 2020

Short-Term Investments

Short-Term Investments

2.	Short-Term Investments

The Company had short-term investments at December 31, 2020 and 2019 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, 2020 or 2019.

Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2020

Fair Value of Financial Instruments

Fair Value of Financial Instruments

3. Fair Value of Financial Instruments

At December 31, 2020 and 2019, the Company’s financial instruments included cash and cash equivalents, short-term investments in certificates of deposit, restricted cash, accounts receivable, other current assets, accounts payable, other current liabilities, notes payable, finance leases and operating leases. At December 31, 2019, the Company’s financial instruments also included notes receivable. Due to the short-term maturities of cash and cash equivalents, restricted cash, 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, notes payable, finance leases and operating leases 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, finance leases, operating leases 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

Property and Equipment

12 Months Ended

Dec. 31, 2020

Property and Equipment

Property and Equipment

4. Property and Equipment

Property and equipment (in thousands), together with the related estimated useful lives at December 31, 2020 and 2019, were as follows:


	December 31,
	2020		2019		Useful Lives
Land, building and other	$	16,070	$	16,612		3 to 40 years
Recording equipment		158,619		163,564		5 to 10 years
Vibrator energy sources		73,852		78,626		5 to 15 years
Vehicles		22,939		25,845		1.5 to 10 years
		271,480		284,647
Less accumulated depreciation		(232,580)		(231,098)
Property and equipment, net	$	38,900	$	53,549

Supplemental Consolidated Financial Statement Information

12 Months Ended

Dec. 31, 2020

Supplemental Consolidated Financial Statement Information

Supplemental Consolidated Financial Statement Information

5. Supplemental Consolidated Financial Statement Information

The activity in the allowance for doubtful accounts (in thousands) for the years ended December 31, 2020 and 2019 was as follows:


	Year Ended December 31,
		2020		2019
Beginning balance	$	(250)	$	(250)
Additional provisions to allowance		(1,625)		—
Write-offs against allowance - A/R		191		—
Write-offs against allowance - N/R		1,434		—
Recoveries collected		—		—
Ending balance	$	(250)	$	(250)

Other current liabilities (in thousands) consist of the following at December 31, 2020 and 2019:


	December 31,
	2020		2019
Accrued self-insurance reserves	$	851	$	2,771
Other accrued expenses and current liabilities		960		828
Other current liabilities	$	1,811	$	3,599

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,
		2020		2019
Operating revenues
United States	$	73,983	$	129,452
Canada		12,117		16,321
Total	$	86,100	$	145,773

Deferred Costs (in thousands)

Deferred costs were $2,525 and $6,994 at January 1, 2020 and 2019, respectively. The Company’s prepaid expenses and other current assets at December 31, 2020 and 2019 included deferred costs incurred to fulfill contracts with customers of $1,847 and $2,525, respectively.

Deferred costs at December 31, 2020 compared to January 1, 2020 and at December 31, 2019 compared to January 1, 2019 decreased primarily as a result of the completion of several projects for clients with significant deferred fulfillment costs at the beginning of each of the years.

The amount of total deferred costs amortized for the years ended December 31, 2020 and 2019 was $16,130 and $38,468, respectively. There were no material impairment losses incurred during these periods.

Deferred Revenue (in thousands)

Deferred revenue was $3,481 and $10,501 at January 1, 2020 and 2019, respectively. The Company’s deferred revenue at December 31, 2020 and 2019 was $1,779 and $3,481, respectively.

Deferred revenue at December 31, 2020 compared to January 1, 2020 and at December 31, 2019 compared to January 1, 2019 decreased primarily as a result of completing multiple large projects for clients throughout each of the years.

Revenue recognized for the year ended December 31, 2020 that was included in the contract liability balance at the beginning of 2020 was $3,476. Revenue recognized for the year ended December 31, 2019 that was included in the contract liability balance at the beginning of 2019 was $10,501. Deferred revenue not recognized during 2020 relates to a project that has not yet started.

Debt

12 Months Ended

Dec. 31, 2020

Debt

Debt

6. Debt

Dominion Loan Agreement

On September 30, 2019, the Company entered into a Loan and Security Agreement with Dominion Bank. On September 30, 2020, the Company entered into a Loan Modification Agreement to the Loan and Security Agreement (as amended by the Loan Modification Agreement, the “Loan Agreement”) for the purpose of amending and extending the maturity of our line of credit with Dominion Bank by one year. The Loan Agreement provides for a Revolving Credit Facility in an amount up to the lesser of (i) $15,000,000 or (ii) a sum equal to (a) 80% of the Company’s eligible accounts receivable plus 100% of the amount on deposit with Dominion Bank in the Company’s collateral account, consisting of a restricted CDARS account of $5,000,000. As of December 31, 2020, the Company has not borrowed any amounts under the Revolving Credit Facility.

Under the Revolving Credit Facility, interest will accrue at an annual rate equal to the lesser of (i) 6.00% and (ii) the greater of (a) the prime rate as published from time to time in The Wall Street Journal or (b) 3.50%. The Company will pay a commitment fee of 0.10% per annum on the difference of (a) $15,000,000 minus the Deposit minus (b) the daily average usage of the Revolving Credit Facility. The Loan Agreement contains customary covenants for credit facilities of this type, including limitations on disposition of assets. The Company is also obligated to meet certain financial covenants under the Loan Agreement, including maintaining a tangible net worth of $75,000,000 and specified ratios with respect to current assets and liabilities and debt to tangible net worth. The Company’s obligations under the Loan Agreement are secured by a security interest in the collateral account (including the Deposit) with Dominion Bank and future accounts receivable and related collateral. The maturity date of the Loan Agreement is September 30, 2021.

The Company does not currently have any notes payable under the Revolving Credit Facility.

Dominion Letters of Credit

As of December 31, 2020, Dominion Bank has issued one letter of credit in the amount of $583,000 to support the Company’s workers compensation insurance. The letter of credit is secured by a certificate of deposit with Dominion Bank.

Other Indebtedness

As of December 31, 2020, the Company has one note payable to a finance company for various insurance premiums totaling $40,000.

In addition, the Company leases certain seismic recording equipment and vehicles under leases classified as finance leases. The Company’s Consolidated Balance Sheets as of December 31, 2020 and 2019 include finance leases of $98,000 and $2,412,000, 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, 2020 and 2019 are as follows:

The Company’s aggregate maturities of finance leases (in thousands) at December 31, 2020 are as follows:

Interest rates on these leases ranged from 4.83% to 5.37%.

Leases

12 Months Ended

Dec. 31, 2020

Leases

Leases

7. Leases

The components of lease cost (in thousands) for the years ended December 31, 2020 and 2019 were as follows:


	Year Ended December 31,
	2020		2019
Finance lease cost
Amortization of right-of-use assets	$	1,357	$	1,424
Interest on lease liabilities		46		177
Total finance lease cost		1,403		1,601

Operating lease cost		1,511		1,586

Short-term lease cost		—		—
Total lease cost	$	2,914	$	3,187

Supplemental cash flow information related to leases (in thousands) for the years ended December 31, 2020 and 2019 was as follows:


	Year Ended December 31,
	2020		2019
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	(1,534)	$	(1,505)
Operating cash flows from finance leases	$	(51)	$	(184)
Financing cash flows from finance leases	$	(2,326)	$	(2,855)
Right-of-use assets obtained in exchange for lease obligations
Operating leases	$	64	$	8,252
Finance leases	$	—	$	121

Supplemental balance sheet information related to leases (in thousands) as of December 31, 2020 and 2019 was as follows:


	December 31,
	2020		2019
Operating leases
Operating lease right-of-use assets	$	5,494	$	6,605

Operating lease liabilities - current	$	1,109	$	1,200
Operating lease liabilities - long-term		4,899		5,940
Total operating lease liabilities	$	6,008	$	7,140

Finance leases
Property and equipment, at cost	$	8,663	$	8,663
Accumulated depreciation		(4,624)		(3,297)
Property and equipment, net	$	4,039	$	5,366

Finance lease liabilities - current	$	54	$	2,316
Finance lease liabilities - long-term		44		96
Total finance lease liabilities	$	98	$	2,412

Weighted average remaining lease term
Operating leases		5.6 years		6.3 years
Finance leases		1.6 years		0.8 years

Weighted average discount rate
Operating leases		5.04%		5.04%
Finance leases		5.00%		4.67%

Maturities of lease liabilities (in thousands) at December 31, 2020 are as follows:


	Operating Leases		Finance Leases
January 2021 - December 2021	$	1,386	$	57
January 2022 - December 2022		1,184		38
January 2023 - December 2023		1,172		8
January 2024 - December 2024		1,178		—
January 2025 - December 2025		879		—
Thereafter		1,122		—
Total payments under lease agreements		6,921		103

Less imputed interest		(913)		(5)

Total lease liabilities	$	6,008	$	98

Stock-Based Compensation

12 Months Ended

Dec. 31, 2020

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”). All of the Company’s prior plans have expired pursuant to their terms and no awards previously granted under prior plans remain outstanding. The awards outstanding and available under the 2016 Plan, as restated in 2020, 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, which authorized amount was increased to 1,050,000 as a result of the 5% stock dividend approved by the Board on May 1, 2018. At the annual shareholders’ meeting on June 9, 2020, the Company’s shareholders approved a restated version of the 2016 Plan (the “Restated 2016 Plan”), which authorized an additional

1,000,000 shares. The total aggregate numbers of shares of Common Stock reserved under the Restated 2016 Plan is 2,050,000 shares. As of December 31, 2020, there were approximately 1,376,299 shares available for future issuance. The Restated 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 Restated 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 Restated 2016 Plan terminates June 9, 2030.

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, 2020 and 2019:


	Year Ended December 31,
	2020		2019
Restricted stock awards	$	—	$	15
Restricted stock unit awards		703		893
Common stock awards		—		297
Total compensation expense	$	703	$	1,205

Stock Options

There was no stock option activity during the years ended December 31, 2020 and 2019. There were no outstanding stock options as of December 31, 2020 or 2019.

Restricted Stock Awards

There were no restricted stock grants in the years ended December 31, 2020 and 2019. 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. There were no nonvested restricted stock awards outstanding at December 31, 2020 and 2019 and no unrecognized compensation costs related to nonvested restricted stock awards as of the same period.

The aggregate vesting date fair value of restricted stock for the years ended December 31, 2020 and 2019 was $0 and $255,000, respectively.

Restricted Stock Unit Awards

The Company did not grant any restricted stock units awards for the years ended December 31, 2020 or 2019. 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, 2020 and activity during the year then ended is as follows:


	Number of Restricted Stock Unit Awards		Weighted Average Grant Date Fair Value
Nonvested as of December 31, 2019		410,100	$	5.55
Granted		—	$	—
Vested		(236,100)	$	4.41
Forfeited		—	$	—
Nonvested as of December 31, 2020		174,000	$	7.10

As of December 31, 2020, there were approximately $168,000 of unrecognized compensation costs related to nonvested restricted stock unit awards. These costs are expected to be recognized over a weighted average period of 0.41 years.

The aggregate vesting date fair value of restricted stock units for the years ended December 31, 2020 and 2019 was $360,000 and $710,000, respectively.

Common Stock Awards

The Company granted common stock awards with immediate vesting to outside directors and employees during the years ended December 31, 2020 and 2019 as follows:


	Number of Common Stock Awards		Weighted Average Grant Date Fair Value
Year ended December 31, 2020		—	$	—
Year ended December 31, 2019		119,556	$	2.48

Dividends

12 Months Ended

Dec. 31, 2020

Dividends

Dividends

9. Dividends

The Company did not issue any stock dividends during calendar years 2020 or 2019.

The Company has not paid cash dividends during calendar years 2020 and 2019. 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 dividend in the future will be at the discretion of the Company’s board and will depend on the Company’s financial condition, results of operations, capital and legal requirements, and other factors deemed relevant by the board.

Employee Benefit Plans

12 Months Ended

Dec. 31, 2020

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. The Company elected to match 100% of the employee contributions up to a maximum of 6% of the participant’s applicable compensation under its 401(k) plan for the years ended December 31, 2020 and 2019. The Company’s matching contributions under its 401(k) plan for the years ended December 31, 2020 and 2019 were approximately $947,000 and $1,340,000, respectively.

- Definition

The entire disclosure for retirement benefits.

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+ Details

Advertising Costs

12 Months Ended

Dec. 31, 2020

Advertising Costs

Advertising Costs

11. Advertising Costs

Advertising costs are charged to expense as incurred. Advertising costs for the years ended December 31, 2020 and 2019 totaled $130,000 and $351,000, respectively.

Income Taxes

12 Months Ended

Dec. 31, 2020

Income Taxes

Income Taxes

12. Income Taxes

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


	Year Ended December 31,
	2020		2019
Domestic	$	(15,116)	$	(14,097)
Foreign		1,944		(1,355)
Loss before income tax	$	(13,172)	$	(15,452)

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


	Year Ended December 31,
	2020		2019
Current federal benefit	$	117	$	285
Current state expense		(131)		(69)
Deferred federal expense		(268)		(251)
Deferred state benefit		258		127
Deferred foreign benefit		—		147
Income tax (expense) benefit	$	(24)	$	239

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


	Year Ended December 31,
	2020		2019
Tax benefit computed at statutory rate of 21%	$	2,766	$	3,245
Change in valuation allowance		(2,152)		(5,744)
State income tax benefit, net of federal tax		100		46
Foreign (income) loss		(536)		2,827
Other		(202)		(135)
Income tax (expense) benefit	$	(24)	$	239

The Coronavirus Aid, Relief, and Economic Security Act (“The CARES Act”) was enacted on March 27, 2020 resulting in tax law changes that impacted the Company by accelerating the AMT credit owed to the Company and allowed for a temporary change in NOL taxable income limitations. For tax years beginning January 1, 2018 and those prior to 2021, an NOL deduction equal to 100% of taxable income is allowed. Tax years 2021 and forward will revert back to the 80% limitation established by the 2017 Tax Cuts and Jobs Act.

The Consolidated Appropriations Act, 2021 (“The ACT”) was enacted by Congress on December 27, 2020. The Company is evaluating the effect of The ACT and does not anticipate a material impact to its consolidated financial statements.

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


	December 31,
	2020		2019
Deferred tax assets:
Federal tax net operating loss ("NOL") carryforward	$	26,754	$	25,921
Foreign tax NOL carryforward		6,244		6,418
State tax NOL carryforward		1,509		1,692
Other comprehensive income		273		379
Restricted stock and restricted stock unit awards		230		316
Foreign deferred taxes		207		242
Right-of-use assets		124		193
Canadian start-up costs		104		122
Self-insurance		62		106
Workers’ compensation		44		96
Deferred revenue		—		351
Alternative Minimum Tax ("AMT") credit carryforward		—		79
Other		51		90
Gross deferred tax assets		35,602		36,005
Less valuation allowances		(30,396)		(28,299)
Net deferred tax assets		5,206		7,706
Deferred tax liabilities:
Property and equipment		(5,225)		(7,649)
Net deferred tax (liabilities) assets	$	(19)	$	57
Domestic deferred tax (liabilities) assets	$	(19)	$	57
Foreign deferred tax liabilities		—		—
Net deferred tax (liabilities) assets	$	(19)	$	57

At December 31, 2020, the Company had a gross NOL for U.S. federal income tax purposes of approximately $127,399,000. 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 net NOL of approximately $26,754,000. The Company also had state net NOLs that will affect state taxes of approximately $1,509,000 at December 31, 2020. State NOLs began to expire in 2015. The Company also had a Canadian gross NOL of $24,016,000 that will begin to expire in 2037.

In evaluating the possible sources of taxable income during 2020, 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 allowance against foreign deferred tax assets and its federal and state deferred tax assets with the exception of its trademark intangible. As one of the Company’s Canadian subsidiaries reported taxable income for 2020 and 2019, the Company will continue to monitor the need for valuation allowance release on that subsidiary’s NOL in upcoming periods.

At December 31, 2020 and 2019, the Company did not have any uncertain tax positions. The Company’s policy is to recognize interest and penalties related to an uncertain tax position in income tax expense.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Net Loss per Share

12 Months Ended

Dec. 31, 2020

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 (in thousands, except share and per share data) was as follows:


	Year Ended December 31,
	2020		2019
Net loss	$	(13,196)	$	(15,213)
Weighted average common shares outstanding
Basic		23,382,433		23,179,257
Dilutive common stock options, restricted stock unit awards and restricted stock awards		—		—
Diluted		23,382,433		23,179,257
Basic loss per share of common stock	$	(0.56)	$	(0.66)
Diluted loss per share of common stock	$	(0.56)	$	(0.66)

The Company had a net loss in the years ended December 31, 2020 and 2019. 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 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, 2020 and 2019:


	Year Ended December 31,
	2020		2019
Stock options		—		50,580
Restricted stock units		292,933		456,817
Restricted stock awards		—		8,133
Total		292,933		515,530

Major Clients

12 Months Ended

Dec. 31, 2020

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,
		2020	2019
A		35%	11%
B		24%	—
C		10%	—
D		—	18%
E		—	16%
F		—	15%

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Areas of Operation

12 Months Ended

Dec. 31, 2020

Areas of Operation

Areas of Operation

15. Areas of Operation

The U.S. and Canada are the only countries of operation for the Company.

The following tables present the Company’s operating revenues, net property and equipment, and right-of-use assets (unaudited and in thousands) by area of operation:


	Year Ended December 31,
		2020		2019
Operating Revenues
United States	$	73,983	$	129,452
Canada		12,117		16,321
Total	$	86,100	$	145,773


	Year Ended December 31,
		2020		2019
Net Propety and Equipment
United States	$	33,162	$	45,653
Canada		5,738		7,896
Total	$	38,900	$	53,549


	Year Ended December 31,
		2020		2019
Right-of-use Assets
United States	$	4,900	$	5,893
Canada		594		712
Total	$	5,494	$	6,605

Commitments and Contingencies

12 Months Ended

Dec. 31, 2020

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.

We are also party to the following legal proceeding: On April 1, 2019, Weatherford International, LLC and Weatherford U.S., L.P. (collectively, “Weatherford”) filed a petition in state district court for Midland County, Texas, in which the Company and eighteen other parties were named as defendants, alleging the Company and/or the other named defendants contributed to or caused contamination of groundwater at and around property owned by Weatherford. Weatherford is seeking declaratory judgment, recovery and contribution for past and future costs incurred in responding to or correcting the contamination at and around the property from each defendant. The Company disputes Weatherford’s allegations with respect to the Company and intends to vigorously defend itself in this case. Subsequent to the filing of the petition, Weatherford filed for bankruptcy protection on July 1, 2019. While the outcome and impact of this legal proceeding on the Company cannot be predicted with certainty, based on currently available information, management believes that the resolution of this proceeding will not have a material adverse effect on our financial condition, results of operations or liquidity.

Additionally, 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.

As of December 31, 2020, Dominion Bank has issued one letter of credit under the Dominion Loan Agreement. The 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 with Dominion Bank.

Recently Issued Accounting Pronouncements

12 Months Ended

Dec. 31, 2020

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

17. Recently Issued Accounting Pronouncements

In October 2020, the FASB issued ASU No. 2020-10, Codification Improvements, which clarifies the Codification or corrects unintended application of guidance by improving the consistency of the Codification for disclosure on multiple topics. They are not expected to change current practice. This ASU is effective for the annual period beginning after December 15, 2020, including interim periods within that annual period and should be applied on a retrospective basis for all periods presented. Early adoption is permitted. The Company is currently implementing the new guidance and it will not have a material impact on its 2021 consolidated financial statements.

In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (“Topic 740”): Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes by eliminating certain exceptions to the general principles in Topic 740 and by clarifying and amending existing guidance to improve consistent application. This ASU is effective for the annual period beginning after December 15, 2020, including interim periods within that annual period. Certain amendments within this ASU are required to be applied on a retrospective basis for all periods presented;

others are to be applied using a modified retrospective approach with a cumulative-effect adjustment to retained earnings, if any, as of the beginning of the first reporting period in which the guidance is adopted; and yet others are to be applied using either basis. All other amendments not specified in the ASU should be applied on a prospective basis. Early adoption is permitted. An entity that elects to early adopt in an interim period should reflect any adjustments as of the beginning of the annual period that includes that interim period. Additionally, an entity that elects early adoption must adopt all the amendments in the same period. The Company is currently evaluating the new guidance to determine the impact it will have on its consolidated financial statements.

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 adopted this guidance in the first quarter of 2020 and it did not have a material impact on its consolidated financial statements.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

Concentrations of Credit Risk

12 Months Ended

Dec. 31, 2020

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, restricted cash, 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, 2020 and 2019, 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.

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2020
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, Dawson Seismic Services Holdings, Inc., Eagle Canada, 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 In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, requiring entities to measure expected credit losses for certain financial assets using a new, forward-looking current expected credit loss model, CECL, which will result in the earlier recognition of allowances for losses. CECL is based on historical experience, adjusted for current conditions and reasonable and supportable forecasts. This ASU requires a modified retrospective approach with a cumulative-effect adjustment to retained earnings for additional loss allowances, if any, as of the beginning of the first reporting period of adoption. Additional ASU’s were issued subsequently that provided additional guidance. On January 1, 2020, the Company adopted Topic 326 and had no cumulative-effect adjustment needed to its retained earnings as the Company’s loss allowance was deemed sufficient. The Company’s financial instruments within the scope of this guidance primarily includes trade receivables and a note receivable. The Company has made an accounting policy election to write off accrued interest amounts by reversing interest income. Late in the fourth quarter of 2020, the Company wrote off a note receivable from the purchaser of certain dynamite energy source drilling equipment. Accrued interest of $31,000 on this note receivable was reversed out of interest income. The Company’s allowance for doubtful accounts reflects its current estimate of credit losses expected to be incurred over the life of the financial instrument and is determined based on a number of factors. 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, its current client base, when customer accounts exceed 90 days past due and specific customer account reviews. 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. The Company's allowance for doubtful accounts was $250,000 at December 31, 2020 and 2019.
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, 2020 and 2019.
Leases	Leases The Company leases certain vehicles, seismic recording equipment, real property and office equipment under lease agreements. The Company evaluates each lease to determine its appropriate classification as an operating lease or finance lease for financial reporting purposes. The Company is the lessee in a lease contract when we obtain the right to control the asset. The majority of our operating leases are non-cancelable operating leases for office, shop and warehouse space in Midland, Plano, Houston, Denver, Oklahoma City and Calgary, Alberta. The assets and liabilities under finance 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 finance leases are amortized using the straight-line method over the initial lease term. Amortization of assets under finance leases is included in depreciation expense. For operating leases, where readily determinable, the Company uses the implicit interest rate in determining the present value of future minimum lease payments. In the absence of an implicit rate, the Company uses its incremental borrowing rate based on the information available at the lease commencement date. The Company gives consideration to its outstanding debt, as well as publicly available data for instruments with similar characteristics when calculating its incremental borrowing rates. The ROU assets are amortized to operating lease cost over the lease terms on a straight-line basis. The Company does not recognize leases with an initial term of 12 months or less and does not separate lease and non-lease components. Several of the Company’s leases include options to renew, with renewal terms that can extend from one to 10 years or more. The exercise of lease renewal options is primarily at the Company’s discretion. To measure operating lease recognition, the Company evaluates its lease agreements to determine if they have economic incentives for renewal or options to purchase. The Company deems leasehold improvements as one of the few economic incentives that would entice the Company to renew a lease and all of its leasehold improvements are currently fully amortized.
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, 2020 and 2019.
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 generally 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. Additionally, the Company’s policy includes (i) ignoring the financing component when estimating the transaction price for service contracts completed within one year, (ii) excluding sales tax collected from the customer when determining the transaction price, and (iii) expensing incremental costs to obtain a customer contract if the amortization period for those costs would otherwise be one year or less.
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 2019 consolidated financial statements or associated disclosures to conform to the 2020 presentation.These reclassifications had no impact on the consolidated financial statements.

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2020

Property and Equipment

Schedule of property and equipment

Property and equipment (in thousands), together with the related estimated useful lives at December 31, 2020 and 2019, were as follows:


	December 31,
	2020		2019		Useful Lives
Land, building and other	$	16,070	$	16,612		3 to 40 years
Recording equipment		158,619		163,564		5 to 10 years
Vibrator energy sources		73,852		78,626		5 to 15 years
Vehicles		22,939		25,845		1.5 to 10 years
		271,480		284,647
Less accumulated depreciation		(232,580)		(231,098)
Property and equipment, net	$	38,900	$	53,549

Supplemental Consolidated Balance Sheet Information (Tables)

12 Months Ended

Dec. 31, 2020

Supplemental Consolidated Financial Statement Information

Schedule of allowance for doubtful accounts

The activity in the allowance for doubtful accounts (in thousands) for the years ended December 31, 2020 and 2019 was as follows:


	Year Ended December 31,
		2020		2019
Beginning balance	$	(250)	$	(250)
Additional provisions to allowance		(1,625)		—
Write-offs against allowance - A/R		191		—
Write-offs against allowance - N/R		1,434		—
Recoveries collected		—		—
Ending balance	$	(250)	$	(250)

Schedule of other current liabilities

Other current liabilities (in thousands) consist of the following at December 31, 2020 and 2019:


	December 31,
	2020		2019
Accrued self-insurance reserves	$	851	$	2,771
Other accrued expenses and current liabilities		960		828
Other current liabilities	$	1,811	$	3,599

Schedule of operating revenues disaggregated by geographic region


	Year Ended December 31,
		2020		2019
Operating revenues
United States	$	73,983	$	129,452
Canada		12,117		16,321
Total	$	86,100	$	145,773

Debt (Tables)

12 Months Ended

Dec. 31, 2020

Debt

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

The Company’s aggregate principal amount (in thousands) of outstanding notes payable and the interest rates and monthly payments as of December 31, 2020 and 2019 are as follows:

Schedule of aggregate maturities of finance leases

The Company’s aggregate maturities of finance leases (in thousands) at December 31, 2020 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.

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-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

Leases (Tables)

12 Months Ended

Dec. 31, 2020

Leases

Schedule of expense, cash flow information and balance sheet information related to operating and finance leases

The components of lease cost (in thousands) for the years ended December 31, 2020 and 2019 were as follows:


	Year Ended December 31,
	2020		2019
Finance lease cost
Amortization of right-of-use assets	$	1,357	$	1,424
Interest on lease liabilities		46		177
Total finance lease cost		1,403		1,601

Operating lease cost		1,511		1,586

Short-term lease cost		—		—
Total lease cost	$	2,914	$	3,187

Supplemental cash flow information related to leases (in thousands) for the years ended December 31, 2020 and 2019 was as follows:


	Year Ended December 31,
	2020		2019
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	(1,534)	$	(1,505)
Operating cash flows from finance leases	$	(51)	$	(184)
Financing cash flows from finance leases	$	(2,326)	$	(2,855)
Right-of-use assets obtained in exchange for lease obligations
Operating leases	$	64	$	8,252
Finance leases	$	—	$	121

Supplemental balance sheet information related to leases (in thousands) as of December 31, 2020 and 2019 was as follows:


	December 31,
	2020		2019
Operating leases
Operating lease right-of-use assets	$	5,494	$	6,605

Operating lease liabilities - current	$	1,109	$	1,200
Operating lease liabilities - long-term		4,899		5,940
Total operating lease liabilities	$	6,008	$	7,140

Finance leases
Property and equipment, at cost	$	8,663	$	8,663
Accumulated depreciation		(4,624)		(3,297)
Property and equipment, net	$	4,039	$	5,366

Finance lease liabilities - current	$	54	$	2,316
Finance lease liabilities - long-term		44		96
Total finance lease liabilities	$	98	$	2,412

Weighted average remaining lease term
Operating leases		5.6 years		6.3 years
Finance leases		1.6 years		0.8 years

Weighted average discount rate
Operating leases		5.04%		5.04%
Finance leases		5.00%		4.67%

Schedule of maturities of lease liabilities

Maturities of lease liabilities (in thousands) at December 31, 2020 are as follows:


	Operating Leases		Finance Leases
January 2021 - December 2021	$	1,386	$	57
January 2022 - December 2022		1,184		38
January 2023 - December 2023		1,172		8
January 2024 - December 2024		1,178		—
January 2025 - December 2025		879		—
Thereafter		1,122		—
Total payments under lease agreements		6,921		103

Less imputed interest		(913)		(5)

Total lease liabilities	$	6,008	$	98

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2020

Stock-Based Compensation

Summary of stock-based compensation expense


	Year Ended December 31,
	2020		2019
Restricted stock awards	$	—	$	15
Restricted stock unit awards		703		893
Common stock awards		—		297
Total compensation expense	$	703	$	1,205

Summary of the Company's nonvested restricted stock unit awards


	Number of Restricted Stock Unit Awards		Weighted Average Grant Date Fair Value
Nonvested as of December 31, 2019		410,100	$	5.55
Granted		—	$	—
Vested		(236,100)	$	4.41
Forfeited		—	$	—
Nonvested as of December 31, 2020		174,000	$	7.10

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, 2020		—	$	—
Year ended December 31, 2019		119,556	$	2.48

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Taxes

Schedule of components of loss before income taxes

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


	Year Ended December 31,
	2020		2019
Domestic	$	(15,116)	$	(14,097)
Foreign		1,944		(1,355)
Loss before income tax	$	(13,172)	$	(15,452)

Schedule of components of income tax (expense) benefit

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


	Year Ended December 31,
	2020		2019
Current federal benefit	$	117	$	285
Current state expense		(131)		(69)
Deferred federal expense		(268)		(251)
Deferred state benefit		258		127
Deferred foreign benefit		—		147
Income tax (expense) benefit	$	(24)	$	239

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

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


	Year Ended December 31,
	2020		2019
Tax benefit computed at statutory rate of 21%	$	2,766	$	3,245
Change in valuation allowance		(2,152)		(5,744)
State income tax benefit, net of federal tax		100		46
Foreign (income) loss		(536)		2,827
Other		(202)		(135)
Income tax (expense) benefit	$	(24)	$	239

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

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


	December 31,
	2020		2019
Deferred tax assets:
Federal tax net operating loss ("NOL") carryforward	$	26,754	$	25,921
Foreign tax NOL carryforward		6,244		6,418
State tax NOL carryforward		1,509		1,692
Other comprehensive income		273		379
Restricted stock and restricted stock unit awards		230		316
Foreign deferred taxes		207		242
Right-of-use assets		124		193
Canadian start-up costs		104		122
Self-insurance		62		106
Workers’ compensation		44		96
Deferred revenue		—		351
Alternative Minimum Tax ("AMT") credit carryforward		—		79
Other		51		90
Gross deferred tax assets		35,602		36,005
Less valuation allowances		(30,396)		(28,299)
Net deferred tax assets		5,206		7,706
Deferred tax liabilities:
Property and equipment		(5,225)		(7,649)
Net deferred tax (liabilities) assets	$	(19)	$	57
Domestic deferred tax (liabilities) assets	$	(19)	$	57
Foreign deferred tax liabilities		—		—
Net deferred tax (liabilities) assets	$	(19)	$	57

Net Loss per Share (Tables)

12 Months Ended

Dec. 31, 2020

Net Loss per Share

Schedule of computation of basic and diluted (loss) income per share

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


	Year Ended December 31,
	2020		2019
Net loss	$	(13,196)	$	(15,213)
Weighted average common shares outstanding
Basic		23,382,433		23,179,257
Dilutive common stock options, restricted stock unit awards and restricted stock awards		—		—
Diluted		23,382,433		23,179,257
Basic loss per share of common stock	$	(0.56)	$	(0.66)
Diluted loss per share of common stock	$	(0.56)	$	(0.66)

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) income per share of common stock


	Year Ended December 31,
	2020		2019
Stock options		—		50,580
Restricted stock units		292,933		456,817
Restricted stock awards		—		8,133
Total		292,933		515,530

Major Clients (Tables)

12 Months Ended

Dec. 31, 2020

Major Clients

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


	Year Ended December 31,
		2020	2019
A		35%	11%
B		24%	—
C		10%	—
D		—	18%
E		—	16%
F		—	15%

Areas of Operation (Tables)

12 Months Ended

Dec. 31, 2020

Areas of Operation

Schedule of operating revenues, net property and equipment, and right-of-use assets by area of operation

The following tables present the Company’s operating revenues, net property and equipment, and right-of-use assets (unaudited and in thousands) by area of operation:


	Year Ended December 31,
		2020		2019
Operating Revenues
United States	$	73,983	$	129,452
Canada		12,117		16,321
Total	$	86,100	$	145,773


	Year Ended December 31,
		2020		2019
Net Propety and Equipment
United States	$	33,162	$	45,653
Canada		5,738		7,896
Total	$	38,900	$	53,549


	Year Ended December 31,
		2020		2019
Right-of-use Assets
United States	$	4,900	$	5,893
Canada		594		712
Total	$	5,494	$	6,605

Summary of Significant Accounting Policies (Details)	3 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Details)	Dec. 31, 2020 USD ($) item	Dec. 31, 2020 USD ($) item	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)
Number of states in which the Company operates \| item	48	48
Retained earnings	$ (62,927,000)	$ (62,927,000)	$ (49,731,000)
Accrued interest reversed out of interest income		(402,000)	(548,000)
Allowance for doubtful accounts	$ 250,000	250,000	250,000	$ 250,000
Impairment of long-lived assets		$ 0	0
Option to extend		true
Impairment of intangibles		$ 0	$ 0
Maximum original expected duration of cancelable service contracts (in years)		1 year
Practical expedient, financing component		false
Statutory federal rate (as a percent)		21.00%	21.00%
Minimum
Renewal terms (in years)	1 year	1 year
Maximum
Renewal terms (in years)	10 years	10 years
ASU No. 2016-13 \| Adjustment
Retained earnings			$ 0
Accrued interest reversed out of interest income	$ 31,000

Short-Term Investments (Details)	12 Months Ended
Short-Term Investments (Details)	Dec. 31, 2020	Dec. 31, 2019
Minimum
Maturity period of certificates of deposit	3 months	3 months
Maximum
Maturity period of certificates of deposit	1 year	1 year

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment
Gross	$ 271,480	$ 284,647
Less accumulated depreciation	(232,580)	(231,098)
Property and equipment, net	38,900	53,549
Land, building and other
Property, Plant and Equipment
Gross	$ 16,070	$ 16,612
Land, building and other \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment (in years)	3 years	3 years
Land, building and other \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment (in years)	40 years	40 years
Recording equipment
Property, Plant and Equipment
Gross	$ 158,619	$ 163,564
Recording equipment \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment (in years)	5 years	5 years
Recording equipment \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment (in years)	10 years	10 years
Vibrator energy sources
Property, Plant and Equipment
Gross	$ 73,852	$ 78,626
Vibrator energy sources \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment (in years)	5 years	5 years
Vibrator energy sources \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment (in years)	15 years	15 years
Vehicles
Property, Plant and Equipment
Gross	$ 22,939	$ 25,845
Vehicles \| Minimum
Property, Plant and Equipment
Estimated useful lives of property and equipment (in years)	1 year 6 months	1 year 6 months
Vehicles \| Maximum
Property, Plant and Equipment
Estimated useful lives of property and equipment (in years)	10 years	10 years

Supplemental Consolidated Financial Statement Information - Allowance for Doubtful Accounts (Details)	12 Months Ended
	Dec. 31, 2020 USD ($)
Allowance for doubtful accounts
Beginning Balance	$ (250,000)
Additional provisions to allowance	(1,625,000)
Ending Balance	(250,000)
Accounts Receivable
Allowance for doubtful accounts
Write-offs against allowance	191,000
Notes Receivable
Allowance for doubtful accounts
Write-offs against allowance	$ 1,434,000

Supplemental Consolidated Financial Statement Information - Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Other current liabilities
Accrued self-insurance reserves	$ 851	$ 2,771
Other accrued expenses and current liabilities	960	828
Other current liabilities	$ 1,811	$ 3,599

Supplemental Consolidated Financial Statement Information - Disaggregated Revenues (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($) segment	Dec. 31, 2019 USD ($)
Number of business segments \| segment	1
Operating Revenues	$ 86,100	$ 145,773
United States
Operating Revenues	73,983	129,452
Canada
Operating Revenues	$ 12,117	$ 16,321

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

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-Publisher FASB
-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Supplemental Consolidated Financial Statement Information - Deferred Costs and Deferred Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2020	Jan. 01, 2019
Deferred costs			$ 2,525	$ 6,994
Total deferred costs amortized	$ 16,130	$ 38,468
Deferred revenue	1,779	3,481	$ 3,481	$ 10,501
Revenue recognized that was included in deferred revenue balances at beginning of period	3,476	10,501
Prepaid expenses and other current assets
Deferred costs	$ 1,847	$ 2,525

Debt (Details)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2020 item	Dec. 31, 2020	Dec. 31, 2020 instrument	Dec. 31, 2019 USD ($)
DEBT
Finance lease			$ 98,000				$ 2,412,000
Dominion Loan Agreement
DEBT
Maturity of line of credit extended	1 year
Maximum borrowing capacity	$ 15,000,000	$ 15,000,000
Percentage of maximum borrowing capacity on eligible accounts receivable	80.00%
Percentage of maximum borrowing capacity on deposit with lender	100.00%
Restricted CDARS account	$ 5,000,000
Commitment fee (as a percent)		0.10%
Minimum tangible net worth		$ 75,000,000
Dominion Loan Agreement \| Minimum
DEBT
Interest rate (as a percent)		3.50%
Dominion Loan Agreement \| Maximum
DEBT
Interest rate (as a percent)		6.00%
Dominion Letters of Credit
DEBT
Number of letters of credit				1	1
Amount of letter of credit			583,000
Notes payable to finance companies for insurance
DEBT
Interest rate (as a percent)					4.99%
Number of notes payable \| instrument						1
Total insurance premiums			$ 40,000
Notes payable to finance companies for insurance \| Minimum
DEBT
Interest rate (as a percent)							4.05%
Notes payable to finance companies for insurance \| Maximum
DEBT
Interest rate (as a percent)							4.99%

Debt - Aggregate principal amount and interest rates (Details) - Notes payable to finance companies for insurance - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
DEBT
Aggregate principal amount outstanding	$ 40	$ 1,746
Interest rate (as a percent)	4.99%
Minimum
DEBT
Interest rate (as a percent)		4.05%
Maximum
DEBT
Interest rate (as a percent)		4.99%

Debt - Maturities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Aggregate maturities of finance leases
January 2021 - December 2021	$ 54,000
January 2022 - December 2022	36,000
January 2023 - December 2023	8,000
Obligations under finance leases	$ 98,000	$ 2,412,000
Minimum
Aggregate maturities of finance leases
Interest rate on leases	4.83%
Maximum
Aggregate maturities of finance leases
Interest rate on leases	5.37%

Leases - Components of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases
Amortization of right-of-use assets	$ 1,357	$ 1,424
Interest on lease liabilities	46	177
Total finance lease cost	1,403	1,601
Operating lease cost	1,511	1,586
Total lease cost	$ 2,914	$ 3,187

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases
Operating cash flows from operating leases	$ (1,534)	$ (1,505)
Operating cash flows from finance leases	(51)	(184)
Financing cash flows from finance leases	(2,326)	(2,855)
Right-of-use assets obtained in exchange for operating leases	$ 64	8,252
Right-of-use assets obtained in exchange for finance leases		$ 121

Leases - Supplemental Balance Sheet Information (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Operating leases
Operating lease right-of-use assets	$ 5,494,000	$ 6,605,000
Operating lease liabilities - current	1,109,000	1,200,000
Operating lease liabilities - long-term	4,899,000	5,940,000
Total operating lease liabilities	6,008,000	7,140,000
Finance leases
Property and equipment, at cost	8,663,000	8,663,000
Accumulated depreciation	(4,624,000)	(3,297,000)
Property and equipment, net	4,039,000	5,366,000
Finance lease liabilities - current	54,000	2,316,000
Finance lease liabilities - long-term	44,000	96,000
Obligations under finance leases	$ 98,000	$ 2,412,000
Weighted average remaining lease term:
Operating leases	5 years 7 months 6 days	6 years 3 months 18 days
Finance leases	1 year 7 months 6 days	9 months 18 days
Weighted average discount rate:
Operating leases	5.04%	5.04%
Finance leases	5.00%	4.67%

Leases - Maturities of Lease Liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Operating Leases
January 2021 - December 2021	$ 1,386,000
January 2022 - December 2022	1,184,000
January 2023 - December 2023	1,172,000
January 2024 - December 2024	1,178,000
January 2025 - December 2025	879,000
Thereafter	1,122,000
Total payments under lease agreements	6,921,000
Less imputed interest	(913,000)
Total lease liabilities	6,008,000	$ 7,140,000
Finance Leases
January 2021 - December 2021	57,000
January 2022 - December 2022	38,000
January 2023 - December 2023	8,000
Total payments under lease agreements	103,000
Less imputed interest	(5,000)
Total lease liabilities	$ 98,000	$ 2,412,000

Stock-Based Compensation (Details) - USD ($) $ in Thousands				12 Months Ended
Stock-Based Compensation (Details) - USD ($) $ in Thousands	Jun. 09, 2020	May 01, 2018	May 05, 2016	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2016
Stock-Based Compensation Plans
Number of awards previously granted under prior plans remains outstanding				0
Stock-based compensation expense				$ 703	$ 1,205
Restricted stock awards
Stock-Based Compensation Plans
Stock-based compensation expense					15
Restricted stock units
Stock-Based Compensation Plans
Stock-based compensation expense				$ 703	893
Common stock awards
Stock-Based Compensation Plans
Stock-based compensation expense					$ 297
The 2016 Plan
Stock-Based Compensation Plans
Number of shares authorized		1,050,000				1,000,000
Percentage of stock dividend approved by the board		5.00%
Restated 2016 Plan
Stock-Based Compensation Plans
Number of shares authorized	2,050,000
Number of additional shares authorized	1,000,000
Shares available for future issuance				1,376,299
Option expiration term			10 years

Stock-Based Compensation - Stock Options (Details) - shares	Dec. 31, 2020	Dec. 31, 2019
Stock-Based Compensation
Outstanding stock options	0	0

Stock-Based Compensation - Restricted Stock Awards, Restricted Stock Units and Common Stock Awards (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Restricted stock awards
Number of Restricted Stock Unit Awards
Nonvested restricted shares outstanding, beginning balance (in shares)	0
Granted (in shares)	0	0
Nonvested restricted shares outstanding, ending balance (in shares)	0	0
Additional disclosures
Annual increment period	3 years
Unrecognized compensation cost	$ 0	$ 0
Aggregate vesting date fair value of restricted awards	$ 0	$ 255,000
Restricted stock awards \| Minimum
Additional disclosures
Vesting period	1 year
Restricted stock awards \| Maximum
Additional disclosures
Vesting period	3 years
Restricted stock units
Number of Restricted Stock Unit Awards
Nonvested restricted shares outstanding, beginning balance (in shares)	410,100
Vested (in shares)	(236,100)
Nonvested restricted shares outstanding, ending balance (in shares)	174,000	410,100
Weighted Average Grant-Date Fair Value
Nonvested restricted shares outstanding, beginning balance (in dollars per share)	$ 5.55
Vested (in dollars per share)	4.41
Nonvested restricted shares outstanding, ending balance (in dollars per share)	$ 7.10	$ 5.55
Additional disclosures
Annual increment period	3 years
Unrecognized compensation cost	$ 168,000
Period over which unrecognized compensation expense is expected to be recognized	4 months 28 days
Aggregate vesting date fair value of restricted awards	$ 360,000	$ 710,000
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 Stock Unit Awards
Granted (in shares)		119,556
Weighted Average Grant-Date Fair Value
Granted (in dollars per share)		$ 2.48

Employee Benefit Plans (Details) - USD ($)	12 Months Ended
Employee Benefit Plans (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Employee Benefit Plans
Employer matching contribution, percent matched	100.00%	100.00%
Percentage of employees gross pay that is matched	6.00%	6.00%
Matching contribution to the plan	$ 947,000	$ 1,340,000

Advertising Costs (Details) - USD ($)	12 Months Ended
Advertising Costs (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Advertising Costs
Advertising costs	$ 130,000	$ 351,000

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Loss before income taxes
Domestic	$ (15,116,000)	$ (14,097,000)
Foreign	1,944,000	(1,355,000)
Loss before income tax	(13,172,000)	(15,452,000)
Income tax (expense) benefit
Current federal benefit	117,000	285,000
Current state expense	(131,000)	(69,000)
Deferred federal expense	(268,000)	(251,000)
Deferred state benefit	258,000	127,000
Deferred foreign benefit		147,000
Income tax (expense) benefit	$ (24,000)	$ 239,000
Reconciliation of income tax provision
Federal income tax rate (as a percent)	21.00%	21.00%
Tax benefit computed at statutory rate of 21%	$ 2,766,000	$ 3,245,000
Change in valuation allowance	(2,152,000)	(5,744,000)
State income tax benefit, net of federal tax	100,000	46,000
Foreign (income) loss	(536,000)	2,827,000
Other	(202,000)	(135,000)
Income tax (expense) benefit	(24,000)	239,000
Deferred tax assets:
Federal tax net operating loss ("NOL") carryforward	26,754,000	25,921,000
Foreign tax NOL carryforward	6,244,000	6,418,000
State tax NOL carryforward	1,509,000	1,692,000
Other comprehensive income	273,000	379,000
Restricted stock and restricted stock unit awards	230,000	316,000
Foreign deferred taxes	207,000	242,000
Right-of-use assets	124,000	193,000
Canadian start-up costs	104,000	122,000
Self-insurance	62,000	106,000
Workers' compensation	44,000	96,000
Deferred revenue		351,000
Alternative Minimum Tax ("AMT") credit carryforward		79,000
Other	51,000	90,000
Gross deferred tax assets	35,602,000	36,005,000
Less valuation allowances	(30,396,000)	(28,299,000)
Net deferred tax assets	5,206,000	7,706,000
Deferred tax liabilities:
Property and equipment	(5,225,000)	(7,649,000)
Net deferred tax (liabilities) assets		57,000
Net deferred tax (liabilities) assets	(19,000)
Unrecognized Tax Benefits	0	0
Canada
Deferred tax liabilities:
Net operating loss carry forwards	24,016,000
Federal
Deferred tax liabilities:
Net deferred tax (liabilities) assets		$ 57,000
Net deferred tax (liabilities) assets	(19,000)
Net operating loss carry forwards	127,399,000
Tax benefits carry forward	26,754,000
State
Deferred tax liabilities:
Tax benefits carry forward	$ 1,509,000

Net Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Net Loss per Share
Net loss	$ (13,196)	$ (15,213)
Weighted average common shares outstanding:
Basic	23,382,433	23,179,257
Diluted	23,382,433	23,179,257
Basic loss per share of common stock	$ (0.56)	$ (0.66)
Diluted loss per share of common stock	$ (0.56)	$ (0.66)

- Definition

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

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

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+ Details

Net Loss per Share - Anti-Dilutive Awards Excluded from Calculation (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation	292,933	515,530
Stock options
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation		50,580
Restricted stock units
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation	292,933	456,817
Restricted stock awards
Anti-dilutive Securities Excluded from Calculation of Earnings Per Share
Weighted average number of securities excluded from calculation		8,133

Major Clients (Details) - segment	12 Months Ended
Major Clients (Details) - segment	Dec. 31, 2020	Dec. 31, 2019
Concentration Risk [Line Items]
Number of business segments	1
Customer concentration risk \| Service Revenue \| A
Concentration Risk [Line Items]
Concentration risk percentage	35.00%	11.00%
Customer concentration risk \| Service Revenue \| B
Concentration Risk [Line Items]
Concentration risk percentage	24.00%
Customer concentration risk \| Service Revenue \| C
Concentration Risk [Line Items]
Concentration risk percentage	10.00%
Customer concentration risk \| Service Revenue \| D
Concentration Risk [Line Items]
Concentration risk percentage		18.00%
Customer concentration risk \| Service Revenue \| E
Concentration Risk [Line Items]
Concentration risk percentage		16.00%
Customer concentration risk \| Service Revenue \| F
Concentration Risk [Line Items]
Concentration risk percentage		15.00%

Areas of Operation (Details) - USD ($) $ in Thousands	12 Months Ended
Areas of Operation (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Areas of Operation
Operating Revenues	$ 86,100	$ 145,773
Net Property and Equipment	38,900	53,549
Right-of-use Assets	5,494	6,605
United States
Areas of Operation
Operating Revenues	73,983	129,452
Net Property and Equipment	33,162	45,653
Right-of-use Assets	4,900	5,893
Canada
Areas of Operation
Operating Revenues	12,117	16,321
Net Property and Equipment	5,738	7,896
Right-of-use Assets	$ 594	$ 712

- Definition

+ References

+ Details

Commitments and Contingencies (Details)	Apr. 01, 2019 defendant
Weatherford Litigation
OPERATING COMMITMENTS AND CONTINGENCIES
Number of other parties named as defendants	18

Commitments and Contingencies - Letters of Credit (Details) - Dec. 31, 2020 - Dominion Letters of Credit	USD ($)	item	Total
Commitment and Contingencies
Number of letters of credit		1	1
Amount of letter of credit	$ 583,000