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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2018	Feb. 22, 2019	Jun. 29, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	Civeo Corp
Entity Central Index Key	0001590584
Trading Symbol	cveo
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		166,115,535
Entity Public Float			$ 577,165,294
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Small Business Flag	false
Entity Emerging Growth Company	false
Entity Shell Company	false

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenue from Contract with Customer
Revenues	$ 466,692	$ 382,276	$ 397,230
Operating Expenses [Abstract]
Selling, general and administrative expenses	69,068	63,431	55,297
Depreciation and amortization expense	125,846	126,443	131,302
Impairment expense	28,661	31,604	46,129
Other operating expense	790	1,511	612
Total costs and expenses	554,747	480,247	492,990
Operating loss	(88,055)	(97,971)	(95,760)
Interest expense	(26,258)	(21,439)	(22,667)
Loss on extinguishment of debt	748	842	302
Interest income	226	200	152
Other income	1,623	1,308	2,645
Loss before income taxes	(113,212)	(118,744)	(115,932)
Income tax benefit	31,365	13,490	20,105
Net loss	(81,847)	(105,254)	(95,827)
Less: Net income attributable to noncontrolling interest	396	459	561
Net loss attributable to Civeo Corporation	(82,243)	(105,713)	(96,388)
Less: Dividends attributable to Class A preferred shares	49,589	0	0
Net loss attributable to Civeo common shareholders	$ (131,832)	$ (105,713)	$ (96,388)
Per Share Data (see Note 8)
Basic net loss per share attributable to Civeo Corporation common shareholders (in dollars per share)	$ (0.84)	$ (0.82)	$ (0.9)
Diluted net loss per share attributable to Civeo Corporation common shareholders (in dollars per share)	$ (0.84)	$ (0.82)	$ (0.9)
Weighted average number of common shares outstanding:
Basic (in shares)	157,231	128,365	107,024
Diluted (in shares)	157,231	128,365	107,024
Service and Other
Revenue from Contract with Customer
Revenues	$ 448,908	$ 371,462	$ 378,585
Operating Expenses [Abstract]
Service, other and product costs	315,537	244,978	238,037
Product
Revenue from Contract with Customer
Revenues	17,784	10,814	18,645
Operating Expenses [Abstract]
Service, other and product costs	$ 14,845	$ 12,280	$ 21,613

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net loss	$ (81,847)	$ (105,254)	$ (95,827)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment, net of taxes zero	(43,036)	35,038	3,389
Total other comprehensive income (loss), net of tax	(43,036)	35,038	3,389
Comprehensive loss	(124,883)	(70,216)	(92,438)
Less: Comprehensive income attributable to noncontrolling interest	396	780	571
Comprehensive loss attributable to Civeo Corporation	$ (125,279)	$ (70,996)	$ (93,009)

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

Consolidated Statements of Comprehensive Loss (Parentheticals) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax	$ 0	$ 0	$ 0

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 12,372	$ 32,647
Accounts receivable, net	70,223	66,823
Inventories	4,313	7,246
Prepaid expenses	7,036	14,481
Other current assets	3,556	1,553
Assets held for sale	10,297	9,462
Total current assets	107,797	132,212
Property, plant and equipment, net	658,905	693,833
Goodwill	114,207	0
Other intangible assets, net	119,409	22,753
Other noncurrent assets	1,359	5,114
Total assets	1,001,677	853,912
Current liabilities:
Accounts payable	28,334	27,812
Accrued liabilities	15,956	22,208
Income taxes	310	1,728
Current portion of long-term debt	33,329	16,596
Deferred revenue	3,035	5,442
Other current liabilities	5,719	1,843
Total current liabilities	86,683	75,629
Long-term debt, less current maturities	342,908	277,990
Deferred income taxes	18,442	0
Other noncurrent liabilities	18,220	23,926
Total liabilities	466,253	377,545
Commitments and contingencies (Note 17)
Shareholders’ Equity:
Preferred shares (Class A Series 1, no par value; 50,000,000 shares authorized, 9,679 shares and zero shares issued and outstanding, respectively; aggregate liquidation preference of $98,243,690 as of December 31, 2018)	56,280	0
Common shares (no par value; 550,000,000 shares authorized, 166,392,479 shares and 132,427,885 shares issued, respectively, and 165,932,334 shares and 132,262,434 shares outstanding, respectively)	0	0
Additional paid-in capital	1,562,133	1,383,934
Accumulated deficit	(710,551)	(579,113)
Common shares held in treasury at cost, 460,145 and 165,451 shares, respectively	(1,189)	(358)
Accumulated other comprehensive loss	(371,249)	(328,213)
Total Civeo Corporation shareholders’ equity	535,424	476,250
Noncontrolling interest	0	117
Total shareholders’ equity	535,424	476,367
Total liabilities and shareholders’ equity	$ 1,001,677	$ 853,912

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Preferred Stock, No Par Value	$ 0	$ 0
Preferred Stock, Shares Authorized	50,000,000	0
Preferred Stock, Shares Issued	9,679	0
Preferred Stock, Shares Outstanding	0	0
Preferred Stock, Liquidation Preference, Value	$ 98,243,690	$ 0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	550,000,000	550,000,000
Common stock, shares issued (in shares)	168,548,828	132,427,885
Common stock, shares outstanding (in shares)	165,932,334	132,262,434
Treasury shares (in shares)	460,145	165,451

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Preferred Shares	Additional Paid-in Capital	Accumulated Deficit	Treasury Shares	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interest
Balance at Dec. 31, 2015	$ 563,770		$ 1,305,930	$ (376,376)		$ (366,309)	$ 525
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(95,827)			(96,388)			561
Currency translation adjustment	3,389					3,379	10
Dividends paid	(573)						(573)
Share-based compensation	5,231		5,296		$ (65)
Balance at Dec. 31, 2016	475,990		1,311,226	(472,764)	(65)	(362,930)	523
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(105,254)			(105,713)			459
Currency translation adjustment	35,038					34,717	321
Dividends paid	(1,186)						(1,186)
Cumulative effect of implementation of ASU 2016-09			636	(636)
Issuance of shares for acquisitions	64,734		64,734
Share-based compensation	7,045		7,338		(293)
Balance at Dec. 31, 2017	476,367		1,383,934	(579,113)	(358)	(328,213)	117
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(81,847)			(82,243)			396
Currency translation adjustment	(43,036)					(43,036)
Dividends paid	(513)						(513)
Issuance of shares for acquisitions	173,854	$ 6,972	166,882
Dividends attributable to Class A preferred shares (Note 13)	(49,589)	49,308	281	(49,589)
Share-based compensation	10,205		11,036		(831)
Balance at Dec. 31, 2018	535,424	$ 56,280	$ 1,562,133	(710,551)	$ (1,189)	$ (371,249)	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of implementation of ASU 2014-09	$ 394			$ 394

Consolidated Statements of Changes in Shareholders' Equity (Shares) - shares	Total	Preferred Shares	Common Shares
Balance (in shares) at Dec. 31, 2015		0	107,471,000
Increase (Decrease) in Stockholders' Equity (in share) [Roll Forward]
Share-based compensation (in shares)		0	632,000
Balance (in shares) at Dec. 31, 2016		0	108,103,000
Increase (Decrease) in Stockholders' Equity (in share) [Roll Forward]
Share-based compensation (in shares)		0	1,159,000
Issuance of common shares		0	23,000,000
Balance (in shares) at Dec. 31, 2017	132,427,885	0	132,262,000
Increase (Decrease) in Stockholders' Equity (in share) [Roll Forward]
Share-based compensation (in shares)		0	1,696,000
Issuance of common shares		9,042,000	31,974,000
Balance (in shares) at Dec. 31, 2018	168,548,828	9,042,000	165,932,000

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net loss	$ (81,847)	$ (105,254)	$ (95,827)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	125,846	126,443	131,302
Impairment charges	28,661	31,604	46,129
Inventory write-down	0	525	850
Loss on extinguishment of debt	748	842	302
Deferred income tax benefit	(31,403)	(8,976)	(13,208)
Non-cash compensation charge	11,036	7,338	5,296
(Gain) loss on disposals of assets	(1,606)	(825)	29
Provision (benefit) for loss on receivables, net of recoveries	(276)	51	(54)
Other, net	4,879	3,871	868
Changes in operating assets and liabilities:
Accounts receivable	13,326	(6,896)	6,680
Inventories	3,376	(4,463)	1,773
Accounts payable and accrued liabilities	(17,716)	12,674	(4,398)
Taxes payable	5,310	3,210	(10,239)
Other current assets and liabilities, net	(5,943)	(3,318)	(7,334)
Net cash flows provided by operating activities	54,391	56,826	62,169
Cash flows from investing activities:
Capital expenditures	(17,108)	(11,194)	(19,779)
Payments related to acquisitions, net of cash acquired	(171,337)	0	0
Proceeds from disposition of property, plant and equipment	5,844	1,908	5,775
Other, net	654	548	1,315
Net cash flows used in investing activities	(181,947)	(8,738)	(12,689)
Cash flows from financing activities:
Proceeds from issuance of common shares, net	0	64,734	0
Revolving credit borrowings	358,312	44,525	310,539
Revolving credit repayments	(217,339)	(84,462)	(325,738)
Term loan repayments	(26,609)	(40,781)	(41,023)
Debt issuance costs	(4,009)	(1,795)	(2,062)
Other, net	(832)	(293)	(65)
Net cash flows provided by (used in) financing activities	109,523	(18,072)	(58,349)
Effect of exchange rate changes on cash	(2,242)	846	2,817
Net change in cash and cash equivalents	(20,275)	30,862	(6,052)
Cash and cash equivalents, beginning of period	32,647	1,785	7,837
Cash and cash equivalents, end of period	12,372	32,647	1,785
Non-cash investing and financing items
Preferred dividends paid-in-kind	1,459	0	0
Common Shares
Non-cash investing and financing items
Value of shares issued as consideration for acquisitions	119,797	0	0
Preferred Shares
Non-cash investing and financing items
Value of shares issued as consideration for acquisitions	$ 54,821	$ 0	$ 0

Description of Business and Basis of Presentation	12 Months Ended
Description of Business and Basis of Presentation	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Basis of Presentation	DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Description of the Business We are a hospitality company servicing the natural resources industry in Canada, Australia and the U.S. We provide a full suite of hospitality services for our guests, including lodging, food service, housekeeping and maintenance at accommodation facilities that we or our customers own. We also, in many cases, provide services that support the day-to-day operations of accommodation facilities, such as laundry, facility management and maintenance, water and wastewater treatment, power generation, communication systems, security and group logistics. We also offer development activities for workforce accommodation facilities, including site selection, permitting, engineering and design, manufacturing management and site construction, along with providing hospitality services once the facility is constructed. We operate in some of the world’s most active oil, coal and iron ore producing regions, and our customers include major and independent oil companies, mining companies and oilfield and mining service companies. We operate in three principal reportable business segments – Canada, Australia and U.S. Basis of Presentation Unless otherwise stated or the context otherwise indicates: (i) all references in these consolidated financial statements to “Civeo,” “us,” “our” or “we” refer to Civeo Corporation and its consolidated subsidiaries; and (ii) all references in this report to “dollars” or “$” are to U.S. dollars.

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Allowances for Doubtful Accounts We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. If a trade receivable is deemed to be uncollectible, such receivable is charged-off against the allowance for doubtful accounts. We consider the following factors when determining if collection of revenue is reasonably assured: customer credit-worthiness, past transaction history with the customer, current economic industry trends, customer solvency and changes in customer payment terms. If we have no previous experience with the customer, we typically obtain reports from various credit organizations to ensure that the customer has a history of paying its creditors. We may also request financial information, including combined financial statements or other documents, to ensure that the customer has the means of making payment. If these factors do not indicate collection is reasonably assured, we generally would require a prepayment or other arrangement to support revenue recognition and recording of a trade receivable. If the financial condition of our customers were to deteriorate, adversely affecting their ability to make payments, additional allowances would be required. Inventories Inventories consist of work in process, raw materials and supplies and materials for the construction and operation of remote accommodation facilities. Inventories also include food, raw materials, labor, subcontractor charges, manufacturing overhead and catering and other supplies needed for operation of our facilities. Inventories are carried at the lower of cost or market. The cost of inventories is determined on an average cost or specific-identification method. Property, Plant, and Equipment Property, plant, and equipment are stated at cost or at estimated fair market value at acquisition date if acquired in a business combination, and depreciation is computed, for assets owned or recorded under capital lease, using the straight-line method, after allowing for salvage value where applicable, over the estimated useful lives of the assets. Leasehold improvements are capitalized and amortized over the lesser of the life of the lease or the estimated useful life of the asset. We record the fair value of a liability, which reflects the estimated present value of the amount of asset removal and site reclamation costs related to the retirement of our assets, for an asset retirement obligation (ARO) when it is incurred (typically when the asset is installed). When the liability is initially recorded, we capitalize the associated asset retirement cost by increasing the carrying amount of the related property, plant and equipment. Please see Asset Retirement Obligations, below, for further discussion. Expenditures for repairs and maintenance are charged to expense when incurred. Expenditures for major renewals and betterments, which extend the useful lives of existing equipment, are capitalized and depreciated. Upon retirement or disposition of property and equipment, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the consolidated statements of operations. Interest Capitalization Interest costs for the construction of certain long-term assets are capitalized and amortized over the related assets’ estimated useful lives. For each of the years ended December 31, 2018, 2017 and 2016, capitalized interest totaled zero. Business Combinations We evaluate acquisitions of assets and other similar transactions to assess whether or not the transaction should be accounted for as a business combination by assessing whether or not we have acquired inputs and processes that have the ability to create outputs. If determined to be a business combination, we account for a business acquisition under the acquisition method of accounting. The accounting rules governing business combinations require the acquiring entity in a business combination to recognize the fair value of all assets acquired and liabilities assumed and establish the acquisition date as the fair value measurement point. Accordingly, we recognize assets acquired and liabilities assumed in a business combination based on the fair value estimates as of the date of acquisition. Goodwill is measured as the excess of the fair value of the consideration paid over the fair value of the identified net assets, including intangible assets, acquired. The fair value measurement of the identified net assets requires the significant use of estimates and is based on information that was available to management at the time these consolidated financial statements were prepared. We utilized recognized valuation techniques, including the cost approach, the market approach and the income approach to value the net assets acquired. The impact of changes to the estimated fair values of assets acquired and liabilities assumed is recorded in the reporting period in which the adjustment is identified. Final valuations of assets and liabilities are obtained and recorded within one year from the date of the acquisition. Impairment of Long-Lived Assets The recoverability of the carrying values of long-lived assets, including amortizable intangible assets, is assessed whenever, in management’s judgment, events or changes in circumstances indicate that the carrying value of such asset groups may not be recoverable based on estimated future cash flows. If this assessment indicates that the carrying values will not be recoverable, as determined based on undiscounted cash flows over the remaining useful lives, an impairment loss is recognized. The impairment loss equals the excess of the carrying value over the fair value of the asset group. The fair value of the asset group is based on prices of similar assets, if available, or discounted cash flows. In performing this analysis, the first step is to review asset groups at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For each asset group, we compare its carrying value to estimates of undiscounted future cash flows. We use a variety of underlying assumptions to estimate these future cash flows, including assumptions relating to future economic market conditions, rates, occupancy levels, costs and expenses and capital expenditures. The estimates are consistent with those used for purposes of our goodwill impairment test, as further discussed in Goodwill and Other Intangible Assets, below. Based on the assessment, if the carrying values of certain of our asset groups are determined to not be recoverable, we proceed to the second step. In this step, we compare the fair value of the respective asset group to its carrying value. The fair value of the asset groups are based on prices of similar assets, as applicable, or discounted cash flows. Our estimate of the fair value requires us to use significant unobservable inputs, representative of Level 3 fair value measurements, including numerous assumptions with respect to future circumstances, such as industry and/or local market conditions that might directly impact each of the asset groups’ operations in the future, and are therefore uncertain. Please see Note 4 – Impairment Charges for a discussion of impairment charges we recognized in 2018, 2017 and 2016 related to our long-lived assets. Goodwill and Other Intangible Assets Goodwill. Goodwill represents the excess of the purchase price paid for acquired businesses over the allocated fair value of the related net assets after impairments, if applicable. We do not amortize goodwill. We evaluate goodwill for impairment, at the reporting unit level, annually and when an event occurs or circumstances change to suggest that the carrying amount may not be recoverable. A reporting unit is the operating segment, or a business one level below that operating segment (the “component” level) if discrete financial information is prepared and regularly reviewed by management at the component level. Each segment of our business represents a separate reporting unit. We recognize an impairment loss for any amount by which the carrying amount of a reporting unit’s goodwill exceeds the reporting unit’s implied fair value (IFV) of goodwill. In connection with our acquisition of Noralta Lodge Ltd. (Noralta), referred to herein as the Noralta Acquisition, we recorded $120.9 million of goodwill in our Canadian reporting unit. For further discussion, please see Note 7 - Acquisitions and Note 11 - Goodwill and Other Intangible Assets. We conduct our annual impairment test as of November 30 of each year. Our assessment consists of a two-step impairment test. In the first step, we compare each reporting unit’s carrying amount, including goodwill, to the IFV of the reporting unit. If the carrying amount of the reporting unit exceeds its fair value, goodwill is potentially impaired, and a second step is performed to determine the amount of impairment, if any. Future impairment tests will be impacted by new accounting guidance which eliminates the second step of the goodwill impairment test, as discussed in Recent Accounting Pronouncements below. We are given the option to test for impairment of our goodwill by first performing a qualitative assessment to determine whether it is more likely than not (that is, likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount, including goodwill. If it is determined that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, then performing the currently prescribed two-step impairment test is unnecessary. In developing a qualitative assessment to meet the “more-likely-than-not” threshold, each reporting unit with goodwill is assessed separately and different relevant events and circumstances are evaluated for each unit. We have the option to bypass the qualitative assessment for any reporting unit in any period and proceed directly to performing the first step of the two-step goodwill impairment test. When performing our annual assessment on November 30, 2018, due to a reduction in our share price in the fourth quarter of 2018, we chose to bypass the qualitative assessment and proceed directly to the first step of the impairment test for goodwill in our Canadian reporting unit. In performing the two-step impairment test, we compare each reporting unit’s carrying amount, including goodwill, to the IFV of the reporting unit. Because none of our reporting units has a publicly quoted market price, we must determine the value that willing buyers and sellers would place on the reporting unit through a routine sale process (a Level 3 fair value measurement). In our analysis, we target an IFV that represents the value that would be placed on the reporting unit by market participants, and value the reporting unit based on historical and projected results throughout a cycle, not the value of the reporting unit based on trough or peak earnings. The IFV of the reporting unit is estimated using a combination of (i) an analysis of trading multiples of comparable companies (Market Approach) and (ii) discounted projected cash flows (Income Approach). The relative weighting of each approach reflects current industry and market conditions. Market Approach - This valuation approach utilizes publicly traded comparable companies’ enterprise values, as compared to their recent and forecasted earnings before interest, taxes and depreciation (EBITDA) information. We use EBITDA because it is a widely used key indicator of the cash generating capacity of companies in our industry. Income Approach - This valuation approach derives a present value of the reporting unit’s projected future annual cash flows over the next five years with a terminal value assumption. We use a variety of underlying assumptions to estimate these future cash flows, including assumptions relating to future economic market conditions, rates, occupancy levels, costs and expenses and capital expenditures. These assumptions can vary by each reporting unit depending on market conditions. In addition, a terminal value is estimated, using a Gordon Growth methodology with a long-term growth rate of 3%. We discount our projected cash flows using a long-term weighted average cost of capital based on our estimate of investment returns that would be required by a market participant. The IFV of our reporting units is affected by future oil, coal and natural gas prices, anticipated spending by our customers, and the cost of capital. Our estimate of IFV requires us to use significant unobservable inputs, representative of Level 3 fair value measurements, including numerous assumptions with respect to future circumstances, such as industry and/or local market conditions that might directly impact each of the reporting units’ operations in the future, and are therefore uncertain. We selected these valuation approaches because we believe the combination of these approaches and our best judgment regarding underlying assumptions and estimates provides us with the best estimate of fair value for each of our reporting units. We believe these valuation approaches are proven valuation techniques and methodologies for our industry and widely accepted by investors. The IFV of each reporting unit would change if our assumptions under these valuation approaches, or relative weighting of the valuation approaches, were materially modified. Other Intangible Assets. We amortize the cost of other intangible assets using the straight-line method over their estimated useful lives unless such lives are deemed indefinite. For intangible assets that we amortize, we review the useful life of the intangible asset and evaluate each reporting period whether events and circumstances warrant a revision to the remaining useful life. We evaluate the remaining useful life of an intangible asset that is not being amortized each reporting period to determine whether events and circumstances continue to support an indefinite useful life. We are required to evaluate our indefinite-lived intangible assets for impairment annually and when an event occurs or circumstances change to suggest the carrying amount may not be recoverable. In performing the impairment test, we compare the fair value of the indefinite-lived intangible asset with its carrying amount. The measurement of the impairment is calculated based on the excess of the carrying value over its fair value. Foreign Currency and Other Comprehensive Income Gains and losses resulting from consolidated balance sheet translation of foreign operations where a foreign currency is the functional currency are included as a separate component of accumulated other comprehensive income within shareholders’ equity representing substantially all of the balances within accumulated other comprehensive income. Remeasurements of intercompany loans denominated in a different currency than the functional currency of the entity that are of a long-term investment nature are recognized as other comprehensive income within shareholders’ equity. Gains and losses resulting from consolidated balance sheet remeasurements of assets and liabilities denominated in a different currency than the functional currency, other than intercompany loans that are of a long-term investment nature, are included in the consolidated statements of operations as incurred. For the years ended December 31, 2018, 2017, and 2016, we recognized approximately $0.8 million, $1.5 million and $0.6 million in foreign currency losses, respectively. Foreign Exchange Risk A significant portion of revenues, earnings and net investments in foreign affiliates are exposed to changes in foreign currency exchange rates. We seek to manage our foreign exchange risk in part through operational means, including managing expected local currency revenues in relation to local currency costs and local currency assets in relation to local currency liabilities. We have not entered into any foreign currency forward contracts. Revenue and Cost Recognition We generally recognize accommodation, mobile facility rental and food service and other services revenues over time due to the continuous transfer of control to the customers as they simultaneously receive and consume benefits of our hospitality services. Revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We transfer control and recognize a sale based on a periodic (usually daily) room rate each night a customer stays in our rooms or when the services are rendered. In some contracts, rates may vary over the contract term. In these cases, revenue may be deferred and recognized on a straight-line basis over the contract term. A limited portion of our revenue is recognized at a point in time when control transfers to the customer, such as in connection with small modular construction and manufacturing contracts, minor food service arrangements and optional purchases our customers make for incidental services offered at our accommodation and mobile facilities. For significant projects, manufacturing revenues are recognized over time with progress towards completion measured using the cost based input method as the basis to recognize revenue and an estimated profit. Billings on such contracts in excess of costs incurred and estimated profits are classified as deferred revenue. Costs incurred and estimated profits in excess of billings on these contracts are recognized as unbilled receivables. Management believes this input method is the most appropriate measure of progress to the satisfaction of a performance obligation on larger modular construction and manufacturing contracts. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, estimated profitability and final contract settlements may result in revisions to projected costs and revenue and are recognized in the period in which the revisions to estimates are identified and the amounts can be reasonably estimated. Factors that may affect future project costs and margins include weather, production efficiencies, availability and costs of labor, materials and subcomponents. These factors can significantly impact the accuracy of our estimates and materially impact our future reported earnings. As a result of control transferring over time, the majority of our revenue is recognized based on the extent of progress towards completion of the performance obligation. At contract inception, we assess the goods and services promised in our contracts with customers and identify a performance obligation for each promise to transfer our customers a good or service (or bundle of goods or services) that is distinct. Our customers typically contract for hospitality services under take-or-pay contracts with terms that most often range from several months to three years. Our contract terms generally provide for a rental rate for a reserved room and an occupied room rate that compensates us for services provided. We typically contract our facilities to our customers on a fee per day basis where the goods and services promised include lodging and meals. To identify the performance obligations, we consider all of the goods and services promised in the context of the contract and the pattern of transfer to our customers. Revenues exclude taxes assessed based on revenues such as sales or value added taxes. Cost of services includes labor, food, utility costs, cleaning supplies, and other costs of operating our accommodations facilities. Cost of goods sold includes all direct material and labor costs and those costs related to contract performance, such as indirect labor, supplies, tools and repairs. Selling, general and administrative costs are charged to expense as incurred. Income Taxes Our operations are subject to Canadian federal and provincial income taxes, as well as foreign income taxes. We determine the provision for income taxes using the asset and liability approach. Under this approach, deferred income taxes represent the expected future tax consequences of temporary differences between the carrying amounts and tax bases of assets and liabilities. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. In assessing the need for a valuation allowance, we look to the future reversal of existing taxable temporary differences, taxable income in carryback years, the feasibility of tax planning strategies and estimated future taxable income. The valuation allowance can be affected by changes to tax laws, changes to statutory tax rates and changes to future taxable income estimates. We recognize tax benefits from uncertain tax positions only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such positions are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Please see Note 16 – Income Taxes for further information. Receivables and Concentration of Credit Risk Based on the nature of our customer base, we do not believe that we have any significant concentrations of credit risk other than our concentration in the Canadian oil sands and Australian mining industries. We evaluate the credit-worthiness of our significant, new and existing customers’ financial condition and, generally, we do not require collateral from our customers. For the year ended December 31, 2018, each of Imperial Oil, Fort Hills Energy LP and Suncor Energy Inc. accounted for more than 10% of our revenues. For the years ended December 31, 2017 and 2016, each of Imperial Oil and Fort Hills Energy LP accounted for more than 10% of our revenues. Asset Retirement Obligations We record the fair value of a liability, which reflects the estimated present value of the amount of asset removal and site reclamation costs related to the retirement of our assets, for an ARO when it is incurred (typically when the asset is installed). When the liability is initially recorded, we capitalize the associated asset retirement cost by increasing the carrying amount of the related property, plant and equipment. Over time, the liability increases for the change in its present value, while the capitalized cost depreciates over the useful life of the related asset. Accretion expense is recognized over the estimated productive life of the related assets. If the fair value of the estimated ARO changes, an adjustment is recorded to both the ARO and the capitalized asset retirement cost. Revisions in estimated liabilities can result from changes in estimated inflation rates, changes in service and equipment costs and changes in the estimated timing of settling the ARO. We utilize current retirement costs to estimate the expected cash outflows for retirement obligations. We estimate the ultimate productive life of the properties and a risk-adjusted discount rate in order to determine the current present value of the obligation. We relieve ARO liabilities when the related obligations are settled. We have AROs that we are required to perform under law or contract once an asset is permanently taken out of service. Most of these obligations are not expected to be paid until several years in the future and will be funded from general company resources at the time of removal. Please see Note 15 – Asset Retirement Obligations for further discussion. Share-Based Compensation We sponsor an equity participation plan in which certain of our employees participate. We measure the cost of employee services received in exchange for an award of equity instruments (typically restricted share awards and deferred share awards) based on the grant-date fair value of the award. The fair value is calculated based on our share price on the grant-date. The resulting cost is recognized over the period during which an employee is required to provide service in exchange for the awards, usually the vesting period. We also grant phantom shares. All of the awards vest in equal annual installments and are accounted for as a liability based on the fair value of our share price. Participants granted units of phantom shares are entitled to a lump sum cash payment equal to the fair market value of a common share on the vesting date. We also grant performance share awards. These awards are earned in amounts between 0% and 200% of the participant’s target performance share award, based on the payout percentage associated with Civeo’s relative total shareholder return rank among a peer group of other companies. The fair value is estimated using option-pricing models. The resulting cost is recognized over the period during which an employee is required to provide service in exchange for the awards, usually the vesting period. Guarantees Substantially all of our Canadian and U.S. subsidiaries are guarantors under our Amended Credit Agreement. See Note 12 - Debt. During the ordinary course of business, we also provide standby letters of credit or other guarantee instruments to certain parties as required for certain transactions initiated by us or our subsidiaries. As of December 31, 2018, the maximum potential amount of future payments that we could be required to make under these guarantee agreements (letters of credit) was approximately $4.0 million. We have not recorded any liability in connection with these guarantee arrangements. We do not believe, based on historical experience and information currently available, that it is likely that any amounts will be required to be paid under these guarantee arrangements. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Examples of a few such estimates include revenue and income recognized on the cost-based input method, estimates of the amount and timing of costs to be incurred for asset retirement obligations, any valuation allowance recorded on net deferred tax assets, warranty claims, long-lived asset and goodwill impairments and allowance for doubtful accounts. Actual results could materially differ from those estimates. Accounting for Contingencies We have contingent liabilities and future claims for which we have made estimates of the amount of the eventual cost to liquidate these liabilities or claims. These liabilities and claims sometimes involve threatened or actual litigation where damages have been quantified and we have made an assessment of our exposure and recorded a provision in our accounts to cover an expected loss. Other claims or liabilities have been estimated based on their fair value or our experience in these matters and, when appropriate, the advice of outside counsel or other outside experts. Upon the ultimate resolution of these uncertainties, our future reported financial results will be impacted by the difference between our estimates and the actual amounts paid to settle a liability. Examples of areas where we have made important estimates of future liabilities include litigation, taxes, interest, insurance claims, warranty claims, contract claims and obligations. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (the FASB), which are adopted by us as of the specified effective date. Unless otherwise discussed, management believes that the impact of recently issued standards or other guidance updates, which are not yet effective, will not have a material impact on our consolidated financial statements upon adoption. In January 2017, the FASB issued Accounting Standards Update (ASU) 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” which changes the definition of a business to assist entities with evaluating when a set of transferred assets and activities is a business. ASU 2017-01 requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If so, the set of transferred assets and activities is not a business. The standard is effective for interim and annual reporting periods beginning after December 15, 2017. Effective with our quarterly report on Form 10-Q for the quarter ended March 31, 2018, we have adopted this standard effective January 1, 2018. In January 2017, the FASB issued ASU 2017-04, "Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment." The standard simplifies the accounting for goodwill impairment by requiring a goodwill impairment to be measured using a single step impairment model, whereby the impairment equals the difference between the carrying amount and the fair value of the specified reporting units in their entirety. This eliminates the second step of the current impairment model that requires companies to first estimate the fair value of all assets in a reporting unit and measure impairments based on those fair values and a residual measurement approach. It also specifies that any loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 is effective prospectively for public business entities for annual reporting periods beginning after December 15, 2019, and early adoption is permitted. We will adopt this new standard no later than January 1, 2020. The impact of the new standard will be dependent on the specific facts and circumstances of future individual goodwill impairments, if any. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses” (ASU 2016-13). This new standard changes how companies will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. ASU 2016-13 is effective for financial statements issued for reporting periods beginning after December 15, 2019 and interim periods within the reporting periods. We are currently evaluating the impact of this new standard on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases” (Topic 842), which replaces the existing guidance for lease accounting. The guidance is effective for financial statements issued for reporting periods beginning after December 15, 2018 and interim periods within the reporting periods. We will adopt ASU 2016-02 and all related amendments as of January 1, 2019 and will elect the optional transition method, which allows us upon adoption to recognize a cumulative-effect adjustment to the opening balance of accumulated deficit for the application of the standard to our existing leases. ASU 2016-02 requires lessees to recognize a lease liability and a right-of-use asset for all leases. We have elected the short-term lease recognition exemption for all leases that qualify. Accordingly, we will not recognize right-of-use assets or lease liabilities for leases with terms shorter than 12 months. Our evaluation process includes reviewing all forms of leases, performing a completeness assessment over the lease population and analyzing the available practical expedients in order to determine the best implementation strategy. We have determined that certain of our accommodation contracts with customers contain both a lease and non-lease or service component and in those instances have concluded the service component is the predominant component. As a result, we will elect the practical expedient under ASU 2018-11, which allows us to combine the lease and non-lease components of revenues for presentation purposes in accordance with Accounting Standards Codification (ASC) Topic 606, “Revenue from Contracts with Customers” (ASC 606). We also have identified certain arrangements with customers whereby we are a lessor for the rental of mobile camp assets primarily in our U.S segment. We expect the adoption of this new standard will result in an immaterial increase on our consolidated balance sheet for right-of-use assets and corresponding lease liabilities. For arrangements where we are the lessor, we do not expect the adoption of the new lease standard to have any material impact on our financial statements as all of our leases are operating leases, which will result in straight-line recognition of rental revenue. In May 2014, the FASB issued ASU 2014-09 establishing ASC 606. ASC 606 establishes a comprehensive new revenue recognition model designed to depict the transfer of goods or services to a customer in an amount that reflects the consideration the entity expects to be entitled to receive in exchange for those goods or services and requires significantly enhanced revenue disclosures. The standard is effective for annual and interim reporting periods beginning after December 15, 2017. Effective with our quarterly report on Form 10-Q for the quarter ended March 31, 2018, we have adopted this standard effective January 1, 2018 using the modified retrospective method as applied to customer contracts that were not completed as of January 1, 2018. As a result, financial information for reporting periods beginning after January 1, 2018 is presented under ASC 606, while comparative financial information has not been adjusted and continues to be reported in accordance with the Company’s historical accounting policy for revenue recognition prior to the adoption of ASC 606. Upon adoption of this standard, we recognized a cumulative effect adjustment of $0.4 million to accumulated deficit in the accompanying consolidated balance sheet as of December 31, 2018. We expect the impact of the adoption of the new standard to be immaterial to our consolidated financial statements on an ongoing basis.

Revenue

12 Months Ended

Dec. 31, 2018

Revenue from Contract with Customer [Abstract]

Revenue

REVENUE

The following table disaggregates our revenue by our three reportable segments: Canada, Australia and U.S., and major categories for the years ended December 31, 2018, 2017 and 2016 (in thousands):



	2018		2017		2016
Canada
Accommodation revenues	$	266,899	$	228,062	$	238,221
Mobile facility rental revenues	9,316		3,935		9,217
Food service and other services revenues	15,601		11,891		14,280
Manufacturing revenues	4,196		1,707		16,746
Total Canada revenues	296,012		245,595		278,464

Australia
Accommodation revenues	$	117,896	$	111,221	$	106,815
Food service and other services revenues	1,342		—		—
Total Australia revenues	119,238		111,221		106,815

United States
Accommodation revenues	$	18,288	$	9,832	$	3,806
Mobile facility rental revenues	20,389		8,764		6,243
Manufacturing revenues	12,595		6,693		1,816
Food service and other services revenues	170		171		86
Total United States revenues	51,442		25,460		11,951

Total revenues	$	466,692	$	382,276	$	397,230

Our payment terms vary by the type and location of our customer and the products or services offered. The term between invoicing and when our performance obligations are satisfied is not significant. Payment terms are generally within 30 days. We do not have significant financing components or significant payment terms.

As of December 31, 2018, for contracts that are greater than one year, the table below discloses the estimated revenues related to performance obligations that are unsatisfied (or partially unsatisfied) and when we expect to recognize the revenue (in thousands):



	For the years ending December 31,
	2019		2020		2021		Thereafter		Total
Revenue expected to be recognized as of December 31, 2018	$	97,611	$	50,693	$	6,679	$	—	$	154,983

Impairment Charges

12 Months Ended

Dec. 31, 2018

Asset Impairment Charges [Abstract]

Impairment Charges

IMPAIRMENT CHARGES

2018 Impairment Charges

The following summarizes pre-tax impairment charges recorded during 2018, which are included in Impairment expense in our consolidated statements of operations (in thousands):



	Canada		Australia		U.S.		Total
Quarter ended March 31, 2018
Long-lived assets	$	28,661	$	—	$	—	$	28,661
Total	$	28,661	$	—	$	—	$	28,661

Quarter ended March 31, 2018. During the first quarter of 2018, we identified an indicator that certain long-lived assets used in the Canadian oil sands may be impaired due to market developments, including expected customer commitments, occurring in the first quarter of 2018. For purposes of our impairment assessment, we separated two lodges that were previously treated as a single asset group due to the lodges no longer being used together to generate joint cash flows. We assessed the carrying value of the asset group to determine if it continued to be recoverable based on estimated future cash flows. Based on the assessment, the carrying value was determined to not be fully recoverable, and we proceeded to compare the estimated fair value of the asset group to its respective carrying value. Accordingly, the value of a Canadian lodge was written down to its estimated fair value of zero. As a result of the analysis described above, we recorded an impairment expense of $28.7 million.

2017 Impairment Charges

The following summarizes pre-tax impairment charges recorded during 2017, which are included in Impairment expense in our consolidated statements of operations (in thousands):



	Canada		Australia		U.S.		Total
Quarter ended September 30, 2017
Long-lived assets	$	4,360	$	—	$	—	$	4,360
Quarter ended December 31, 2017
Long-lived assets	27,244		—		—		27,244
Total	$	31,604	$	—	$	—	$	31,604

Quarter ended December 31, 2017. During the fourth quarter of 2017, we identified an indicator that certain asset groups used in the southern oil sands may be impaired due to market developments, including project delays, occurring in the fourth quarter of 2017. We assessed the carrying value of each of the asset groups in the southern portion of the region to determine if they continued to be recoverable based on their estimated future cash flows. Based on the assessment, the carrying values of two of our lodges were determined to not be fully recoverable, and we proceeded to compare the estimated fair value of those assets groups to their respective carrying values. Accordingly, the value of the two lodges was written down to their estimated fair values of zero. As a result of the analysis described above, we recorded an impairment expense of $27.2 million.

Quarter ended September 30, 2017. During the third quarter of 2017, we made the decision to vacate a mobile camp facility in Canada and relocated the assets to a newly awarded contract for a Canadian mobile camp. We assessed the carrying value of the remaining assets to determine if they continued to be recoverable based on their estimated future cash flows. Based on the assessment, the carrying values of certain leasehold improvements were determined to not be fully recoverable, and we proceeded to compare the estimated fair value of those assets to their respective carrying values. Accordingly, the value of the remaining leasehold improvements were written down to their estimated fair value of zero. As a result of the analysis described above, we recorded an impairment expense of $3.2 million associated with our leased properties in Canada.

We also recorded an impairment expense of $1.2 million related to undeveloped land positions in Canada, the fair market value of which was negatively impacted by the recent cancellation of an LNG project in British Columbia.

2016 Impairment Charges

The following summarizes pre-tax impairment charges recorded during 2016, which are included in Impairment expense in our consolidated statements of operations (in thousands):



	Canada		Australia		U.S.		Total
Quarter ended March 31, 2016
Long-lived assets	$	—	$	—	$	8,400	$	8,400
Quarter ended September 30, 2016
Long-lived assets	37,729		—		—		37,729
Total	$	37,729	$	—	$	8,400	$	46,129

Quarter ended March 31, 2016. During the first quarter of 2016, we recorded an impairment expense of $8.4 million, resulting from the impairment of fixed assets in our U.S. segment, due to a continued reduction of U.S. drilling activity in the Bakken Shale region. These fixed assets were written down to their estimated fair value of $3.8 million. We assessed the carrying values of the asset groups to determine if they continued to be recoverable based on estimated future cash flows. Based on the assessment, the carrying values were determined to not be recoverable, and we proceeded to compare the estimated fair value of those assets groups to their respective carrying values.

Quarter ended September 30, 2016. During the third quarter of 2016, we identified an indicator that certain asset groups used, or expected to be used, in conjunction with potential LNG projects in British Columbia may be impaired due to market developments occurring in the third quarter of 2016, including the delay in the final investment decision regarding an LNG project in British Columbia. We assessed the carrying value of each of the asset groups to determine if they continued to be recoverable based on their estimated future cash flows. Based on the assessment, the carrying values of the mobile camp assets and certain undeveloped land positions in British Columbia were determined to not be fully recoverable, and we proceeded to compare the estimated fair value of those assets groups to their respective carrying values. Accordingly, the mobile camp assets and undeveloped land positions were written down to their estimated fair values of $26.6 million and $5.6 million, respectively.

As a result of the analysis described above, we recorded an impairment expense of $37.7 million associated with our mobile camp assets in Canada and undeveloped land positions in the British Columbia LNG market.

Fair Value Measurements	12 Months Ended
Fair Value Measurements	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS Our financial instruments consist of cash and cash equivalents, receivables, payables and debt instruments. We believe that the carrying values of these instruments on the accompanying consolidated balance sheets approximate their fair values. As of December 31, 2018 and 2017, we believe the carrying value of our floating-rate debt outstanding under our term loans and revolving credit facilities approximates fair value because the terms include short-term interest rates and exclude penalties for prepayment. We estimated the fair value of our floating-rate term loan and revolving credit facilities using significant other observable inputs, representative of a Level 2 fair value measurement, including terms and credit spreads for these loans. During 2018, 2017 and 2016, we wrote down certain long-lived assets to fair value. Our estimates of fair value required us to use significant unobservable inputs, representative of Level 3 fair value measurements, including numerous assumptions with respect to future circumstances that might directly impact each of the relevant asset groups’ operations in the future and are therefore uncertain. These assumptions with respect to future circumstances included future oil, coal and natural gas prices, anticipated spending by our customers, the cost of capital, and industry and/or local market conditions. During the third quarter of 2017 and 2016, our estimates of fair value of certain undeveloped land positions in British Columbia were based on appraisals from third parties. Please see Note 2 – Summary of Significant Accounting Policies – Impairment of Long-Lived Assets for further discussion of the significant judgments and assumptions used in calculating their fair value. During the first half of 2018, we acquired certain assets and businesses and recorded them at fair value. Determining the fair value of assets acquired and liabilities assumed requires the exercise of significant judgment, including the amount and timing of expected future cash flows, long-term growth rates and discount rates. The cash flows employed in the valuation are based on our best estimates of future sales, earnings and cash flows after considering factors such as general market conditions, expected future customer orders, contracts with suppliers, labor costs, changes in working capital, long term business plans and recent operating performance. Please see Note 7 – Acquisitions for further information.

- 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

Details of Selected Balance Sheet Accounts

12 Months Ended

Dec. 31, 2018

Balance Sheet Related Disclosures [Abstract]

Details of Selected Balance Sheet Accounts

DETAILS OF SELECTED BALANCE SHEET ACCOUNTS

Additional information regarding selected balance sheet accounts at December 31, 2018 and 2017 is presented below (in thousands):



	December 31, 2018			December 31, 2017
Accounts receivable, net:
Trade	$	48,875		$	46,692
Unbilled revenue	21,169			20,555
Other	555			914
Total accounts receivable	70,599			68,161
Allowance for doubtful accounts	(376		)	(1,338		)
Total accounts receivable, net	$	70,223		$	66,823



	December 31, 2018		December 31, 2017
Inventories:
Finished goods and purchased products	$	2,461	$	2,211
Work in process	945		4,096
Raw materials	907		939
Total inventories	$	4,313	$	7,246

During the fourth quarter of 2017 and the third quarter of 2016, we recorded a $0.5 million and $0.9 million, respectively, write-down of inventory at our modular construction and manufacturing plant in Canada, which is included in Service and other costs in our accompanying consolidated statements of operations.



	Estimated Useful Life (in years)	December 31, 2018			December 31, 2017
Property, plant and equipment, net:
Land		$	46,805		$	40,567
Accommodations assets	3-15	1,650,758			1,658,867
Buildings and leasehold improvements	7-20	25,168			24,181
Machinery and equipment	4-15	10,693			8,848
Office furniture and equipment	3-7	54,459			53,688
Vehicles	3-5	14,589			13,869
Construction in progress		7,119			2,770
Total property, plant and equipment		1,809,591			1,802,790
Accumulated depreciation		(1,150,686		)	(1,108,957		)
Total property, plant and equipment, net		$	658,905		$	693,833



	December 31, 2018		December 31, 2017
Accrued liabilities:
Accrued compensation	$	13,545	$	20,424
Accrued taxes, other than income taxes	2,177		1,224
Accrued interest	5		15
Other	229		545
Total accrued liabilities	$	15,956	$	22,208

Acquisitions Acquisitions

12 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

Acquisitions

ACQUISITIONS

Noralta

Description of Transaction. On April 2, 2018, we acquired the equity of Noralta, located in Alberta, Canada. The total consideration, which is subject to adjustment in accordance with the terms of the definitive agreement, included (i) C$207.7 million (or approximately US$161.2 million) in cash, of which C$43.5 million was initially held in escrow by Alliance Trust Company (the Escrow Agent) to cover purchase price adjustments related to any closing date working capital shortfall and to support the sellers’ indemnification obligations under the definitive agreement and certain obligations of the sellers to compensate us for certain increased employee compensation costs that are expected to be incurred as a result of the union certification of certain classes of Noralta employees, (ii) 32.8 million of our common shares, of which (a) 13.5 million shares are held in escrow by the Escrow Agent and will be released based on certain conditions related to Noralta customer contracts remaining in place and (b) 2.4 million shares were held in escrow by the Escrow Agent and were released based on the employee compensation cost increases described above, and (iii) 9,679 Class A Series 1 Preferred Shares (the Preferred Shares) with an initial liquidation preference of $96.8 million, of which 692 shares were held in escrow by the Escrow Agent and were released based on the employee compensation cost increases described above. As a result of the Noralta Acquisition, we expanded our existing accommodations business in the Canadian oil sands market. We funded the cash consideration with cash on hand and borrowings under the Amended Credit Agreement (as defined in Note 12 - Debt).

During the third quarter of 2018, $3.6 million in cash was released to us from escrow to cover purchase price adjustments related to a working capital shortfall at closing. During the fourth quarter of 2018, $10.4 million in cash, 2.2 million common shares and 637 Preferred Shares were released to us, and $1.2 million in cash, 0.2 million common shares and 55 Preferred Shares were released to the sellers, from escrow to cover purchase price adjustments related to the employee compensation cost increases described above.

The Noralta Acquisition was accounted for in accordance with the acquisition method of accounting for business combinations, and accordingly, the results of operations of Noralta were reported in our financial statements as part of our Canadian reportable business segment beginning on April 2, 2018, the date of acquisition. During the year ended December 31, 2018, we recorded approximately $85.8 million of revenue and $31.5 million of gross margin in the accompanying consolidated statements of operations related to the Noralta Acquisition.

Calculation of Purchase Consideration. The total purchase consideration received by the Noralta shareholders was based on the cash consideration and fair value of our common shares and Preferred Shares issued on April 2, 2018. The purchase consideration below reflects the fair value of common shares issued, which is based on the closing price on March 29, 2018 (the last business day prior to April 2, 2018) of our common shares of $3.77 per share and the estimated fair value of Preferred Shares issued, which are valued at 61% of the initial liquidation preference of the Preferred Shares of $96.8 million.

As discussed above, a portion of the consideration paid, $11.6 million cash, 2.4 million common shares and 692 Preferred Shares, was initially held in escrow to support certain obligations of the sellers to compensate us for certain increased employee compensation costs that are expected to be incurred as a result of the union certification of certain classes of Noralta employees. As of April 2, 2018, we expected the escrowed amounts to be released to us within 12 months, and therefore, a receivable of $11.6 million related to the cash expected to be released was established. Additionally, no fair value has been allocated to such common shares or Preferred Shares portion of the consideration. As the $10.4 million of cash released to us during the fourth quarter of 2018 was less than the cash expected to be released as of April 2, 2018, we recognized a loss equal to the difference, adjusted for exchange rate changes, totaling $0.8 million. The loss is included in Other income in the accompanying consolidated statement of operations.

The purchase consideration and estimated fair value of Noralta’s net assets acquired as of April 2, 2018 is presented as follows:



(In thousands, except per share data)
Common shares issued	32,791
Common share price as of March 29, 2018	$	3.77
Common share consideration			$	123,622
Cash consideration (1)			157,539
Preferred Share consideration			59,042
Total purchase consideration			$	340,203
Less: Common shares held in escrow			(8,825		)
Less: Cash held in escrow			(11,607		)
Less: Preferred Shares held in escrow			(4,221		)
Total purchase consideration			$	315,550

(1)Net of $3.6 million in cash released to us to cover purchase price adjustments related to a working capital shortfall at closing.

At the time the Preferred Shares were issued, we determined that a beneficial conversion feature existed because the fair value of the securities into which the Preferred Shares were convertible was greater than the effective conversion price on the issuance date. Accordingly, we recorded a beneficial conversion feature of $47.8 million. The beneficial conversion feature was recorded as an increase to additional paid-in capital with the offset recorded as a discount on the Preferred Shares. For further discussion of the Preferred Shares, including dividends on the Preferred Shares, please see Note 13 – Preferred Shares.

Purchase Price Allocation. The application of purchase accounting under ASC 805 requires that the total purchase price be allocated to the fair value of assets acquired and liabilities assumed based on their fair values at April 2, 2018, with amounts exceeding the fair values being recorded as goodwill. The allocation process requires an analysis of acquired fixed assets, contracts, and contingencies to identify and record the fair value of all assets acquired and liabilities assumed. The purchase price allocation is preliminary, as we are finalizing our valuation of tangible and intangible assets acquired. We expect to complete our purchase price allocation in the first quarter of 2019. However, the differences between the final and preliminary purchase price allocations, if any, are not expected to have a material effect on our financial position or results of operations. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at April 2, 2018 (in thousands):



Cash and cash equivalents	$	24
Accounts receivable (1)	21,456
Inventories	839
Other current assets	4,266
Property, plant and equipment	129,424
Goodwill	120,893
Intangible assets	114,383
Total assets acquired	391,285

Accounts payable and accrued liabilities	15,023
Income taxes payable	1,038
Other current liabilities	2,027
Deferred income taxes	52,514
Other noncurrent liabilities	5,133
Total liabilities assumed	75,735
Net assets acquired	$	315,550


(1)	The aggregate fair value of the acquired accounts receivable approximated the aggregate gross contractual amount.

Goodwill has been recorded based on the amount by which the purchase price exceeded the fair value of the net assets acquired. The goodwill is primarily attributable to synergies expected to arise from the Noralta Acquisition. The goodwill is not expected to be deductible for tax purposes. The fair value of the assets acquired and liabilities assumed were determined using income, market and cost valuation methodologies. The fair value measurements were estimated using significant inputs that are not observable in the market and thus represent a Level 3 measurement. Fair values of property, plant and equipment, excluding land, were determined using the cost approach. The cost approach estimates value by determining the current cost of replacing an asset with another of equivalent economic utility. The cost to replace a given asset reflects the estimated reproduction or replacement cost for the asset, less an allowance for loss in value due to depreciation. Fair values of land were determined using the market approach. The market approach is a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable assets. The income approach was used to value the intangible assets, consisting primarily of customer contracts, trade name and favorable/unfavorable lease contracts. The income approach indicates value for an asset or liability based on present value of cash flows projected to be generated over the remaining economic life of the asset or liability being measured. Projected cash flows are discounted at a required market rate of return that reflects the relative risk of achieving the cash flows and the time value of money.

The purchase price allocation to the identifiable intangible assets and liabilities is as follows (in thousands):



	Fair Value at April 2, 2018
Amortizable Intangible Assets
Trade name	$	1,474
Contracts	110,413
Favorable lease contract	2,496
Total amortizable intangible assets	$	114,383

Amortizable Intangible Liabilities
Unfavorable lease contracts	$	2,456
Total amortizable intangible liabilities	$	2,456

Net intangible assets	$	111,927

The contracts acquired consist of accommodations contracts with two major investment grade oil sands producers which are subject to amortization over an estimated useful life of 20 years at the time of acquisition. The trade name was assigned to Noralta’s name recognition with an estimated useful life of 9 months at the time of acquisition. The favorable/unfavorable intangible contracts are related to leases that will be amortized over the remaining lease terms, which range from 3.8 years to 9.3 years at the time of acquisition. The unfavorable contracts are included in Other noncurrent liabilities in the accompanying consolidated balance sheet.

Supplemental Pro Forma Financial Information (Unaudited). The following unaudited pro forma supplemental financial information presents the consolidated results of operations of the Company and Noralta as if the Noralta Acquisition had occurred on January 1, 2017. We have adjusted historical financial information to give effect to pro forma items that are directly attributable to the Noralta Acquisition and are expected to have a continuing impact on the consolidated results. These items include adjustments to record the incremental amortization and depreciation expense related to the increase in fair values of the acquired assets, interest expense related to borrowings under the Amended Credit Agreement to fund the Noralta Acquisition and to reclassify certain items to conform to our financial reporting presentation. However, pro forma results do not include any anticipated cost savings or other effects of the planned integration of Noralta. The unaudited pro forma results do not purport to be indicative of the results of operations had the transaction occurred on the date indicated or of future results for the combined entities (in thousands, except per share data):



	Years Ended December 31, (Unaudited)
	Pro forma			Pro forma
	2018			2017
Revenues	$	501,275		$	506,040
Net loss attributable to Civeo Corporation common shareholders	(129,900		)	(91,420		)

Basic net loss per share attributable to Civeo Corporation common shareholders	$	(0.83	)	$	(0.57	)

Diluted net loss per share attributable to Civeo Corporation common shareholders	$	(0.83	)	$	(0.57	)

Included in the pro forma results above are certain adjustments due to the following: (i) increases in depreciation and amortization expense due to acquired intangibles and the increased recorded value of property, plant and equipment, (ii) increases in interest expense due to additional credit facility borrowings to fund the Noralta Acquisition, and (iii) decreases due to the exclusion of transaction costs.

Transaction Costs. During the year ended December 31, 2018, we recognized $9.1 million of costs in connection with the Noralta Acquisition that are included in Service and other costs ($1.0 million), Selling, general and administrative expenses ($7.2 million) and Other income ($0.9 million). During the year ended December 31, 2017, we recognized $2.3 million of costs in connection with the Noralta Acquisition that are included in Selling, general and administrative expenses.

Acadian Acres

On February 28, 2018, we acquired the assets of Lakeland, L.L.C. (Lakeland), located near Lake Charles, Louisiana, for total consideration of $28.0 million, composed of $23.5 million in cash and $4.5 million of our common shares. The asset purchase agreement also includes potential future earn-out payments through December 2020 of up to 1.2 million Civeo common shares, based upon satisfaction of certain future revenue targets. The acquisition included a 400 room lodge, 40 acres of land and related assets. We funded the cash consideration with cash on hand. Lakeland’s operations are reported as a new lodge location, Acadian Acres, in our U.S. reportable business segment.

Intangible assets acquired in the Acadian Acres acquisition totaled $8.2 million and consisted of a customer contract. The customer contract intangible is being amortized over the remaining contract term, which was 16 months at the time of acquisition.

This acquisition was accounted for as an asset acquisition based on the principles described in ASC 805, which provides a screen to determine when a set of transferred assets is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similarly identifiable assets, the set of transferred assets is not a business. Accordingly, we allocated the excess consideration over the fair value of the assets acquired to the acquired assets, pro rata, on the basis of relative fair values to increase the related assets acquired.

Earnings Per Share

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Earnings Per Share

EARNINGS PER SHARE

The calculation of earnings per share attributable to the Company is presented below for the periods indicated (in thousands, except per share amounts):



	2018			2017			2016
Basic Loss per Share
Net loss attributable to Civeo common shareholders	$	(131,832	)	$	(105,713	)	$	(96,388	)
Less: undistributed net income to participating securities	—			—			—
Net loss attributable to Civeo common shareholders - basic	$	(131,832	)	$	(105,713	)	$	(96,388	)

Weighted average common shares outstanding - basic	157,231			128,365			107,024

Basic loss per share	$	(0.84	)	$	(0.82	)	$	(0.90	)

Diluted Loss per Share
Net loss attributable to Civeo common shareholders - basic	$	(131,832	)	$	(105,713	)	$	(96,388	)
Less: undistributed net income to participating securities	—			—			—
Net loss attributable to Civeo common shareholders - diluted	$	(131,832	)	$	(105,713	)	$	(96,388	)

Weighted average common shares outstanding - basic	157,231			128,365			107,024
Effect of dilutive securities ⁽¹⁾	—			—			—
Weighted average common shares outstanding - diluted	157,231			128,365			107,024

Diluted loss per share	$	(0.84	)	$	(0.82	)	$	(0.90	)

(1)

When an entity has a net loss from continuing operations, it is prohibited from including potential common shares in the computation of diluted per share amounts. Accordingly, we have utilized the basic shares outstanding amount to calculate both basic and diluted loss per share for the years ended December 31, 2018, 2017 and 2016. In the years ended December 31, 2018, 2017 and 2016, we excluded from the calculation 3.7 million, 2.1 million and 1.3 million share based awards, respectively, since the effect would have been anti-dilutive. In the year ended December 31, 2018, we excluded from the calculation the impact of converting the Preferred Shares into 29.8 million common shares, since the effect would have been anti-dilutive.

Assets Held for Sale

12 Months Ended

Dec. 31, 2018

Discontinued Operations and Disposal Groups [Abstract]

Assets Held for Sale

ASSETS HELD FOR SALE

During the fourth quarter of 2017, we made the decision to dispose of our modular construction and manufacturing plant near Edmonton, Alberta, Canada due to changing geographic and market needs. Accordingly, the facility met the criteria of held for sale. Its estimated fair value less the cost to sell exceeded its carrying value. Additionally, we have discontinued depreciation of the facility. Depreciation expense related to the facility totaled approximately zero, $0.5 million and $0.7 million during the years ended December 31, 2018, 2017 and 2016, respectively. The facility is part of our Canadian reportable business segment.

Certain undeveloped land positions in the British Columbia LNG market in our Canadian segment previously met the criteria of held for sale. These assets were recorded at the estimated fair value less costs to sell of approximately $4.0 million.

In addition, as a result of the Noralta Acquisition, Noralta’s corporate offices located on two adjacent property titles in Nisku, Alberta, Canada were closed and are being held for sale. During the fourth quarter of 2018, we received $1.8 million in proceeds for one of the two properties. The remaining property is recorded at the estimated fair value less costs to sell of approximately $1.7 million and was the same value used in the purchase price allocation.

The following table summarizes the carrying amount as of December 31, 2018 and 2017 of the major classes of assets from the modular construction and manufacturing plant, undeveloped land positions and Noralta’s corporate offices we classified as held for sale (in thousands):



	December 31, 2018		December 31, 2017
Assets held for sale:
Property, plant and equipment, net	$	10,297	$	9,418
Inventories	—		44
Total assets held for sale	$	10,297	$	9,462

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2018

Supplemental Cash Flow Information [Abstract]

Supplemental Cash Flow Information

SUPPLEMENTAL CASH FLOW INFORMATION

Cash paid during the years ended December 31, 2018, 2017 and 2016 for interest and income taxes was as follows (in thousands):



	2018			2017			2016
Interest (net of amounts capitalized)	$	23,098		$	17,362		$	18,927
Net income taxes paid (refunds received)	(5,271		)	(7,755		)	3,404

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

GOODWILL AND OTHER INTANGIBLE ASSETS

Changes in the carrying amount of goodwill from December 31, 2017 to December 31, 2018 are as follows (in thousands):



	Canadian			Australian		U.S.		Total
Balance as of December 31, 2017	$	—		$	—	$	—	$	—
Noralta Acquisition (1)	120,893			—		—		120,893
Foreign currency translation	(6,686		)	—		—		(6,686		)
Balance as of December 31, 2018	$	114,207		$	—	$	—	$	114,207


(1)	Please see Note 7 – Acquisitions for further information.

The following table presents the total amount of other intangible assets and the related accumulated amortization for major intangible asset classes as of December 31, 2018 and 2017 (in thousands):



	AS OF DECEMBER 31,
	2018					2017
	Gross Carrying Amount		Accumulated Amortization			Gross Carrying Amount		Accumulated Amortization
Amortizable Intangible Assets
Customer relationships	$	41,809	$	(34,754	)	$	45,209	$	(33,997	)
Trade name	1,393		(1,388		)	—		—
Contracts / agreements	147,090		(36,930		)	38,362		(26,853		)
Favorable lease contract	2,358		(198		)	—		—
Noncompete agreements	675		(675		)	675		(675		)
Total amortizable intangible assets	$	193,325	$	(73,945	)	$	84,246	$	(61,525	)

Indefinite-Lived Intangible Assets Not Subject to Amortization
Licenses	29		—			32		—
Total indefinite-lived intangible assets	29		—			32		—
Total intangible assets	$	193,354	$	(73,945	)	$	84,278	$	(61,525	)

The weighted average remaining amortization period for all intangible assets, other than indefinite-lived intangibles, was 16.6 years as of December 31, 2018 and 3.1 years as of December 31, 2017. Amortization expense was $17.6 million, $7.3 million and $7.2 million in the years ended December 31, 2018, 2017 and 2016, respectively.

As of December 31, 2018, the estimated remaining amortization of our amortizable intangible assets was as follows (in thousands):



	Year Ending December 31,
2019	$	15,127
2020	12,262
2021	5,664
2022	5,664
2023	5,469
Thereafter	75,194
Total	$	119,380

Debt

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Debt

DEBT

As of December 31, 2018 and 2017, long-term debt consisted of the following (in thousands):



	December 31, 2018		December 31, 2017
Canadian term loan, which matures on November 30, 2020; 2.50% of aggregate principal repayable per quarter; weighted average interest rate of 5.4% for the twelve-month period ended December 31, 2018	247,910		297,623

U.S. revolving credit facility, which matures on November 30, 2020, weighted average interest rate of 7.0% for the twelve-month period ended December 31, 2018	—		—

Canadian revolving credit facility, which matures on November 30, 2020, weighted average interest rate of 6.1% for the twelve-month period ended December 31, 2018	114,348		—

Australian revolving credit facility, which matures on November 30, 2020, weighted average interest rate of 5.4% for the twelve-month period ended December 31, 2018	16,918		—
	379,176		297,623
Less: Unamortized debt issuance costs	2,939		3,037
Total debt	376,237		294,586
Less: Current portion of long-term debt, including unamortized debt issuance costs, net	33,329		16,596
Long-term debt, less current maturities	$	342,908	$	277,990

Scheduled maturities of long-term debt as of December 31, 2018 are as follows (in thousands):



2019	33,729
2020	345,447
	$	379,176

Amended Credit Agreement

As of December 31, 2017, our Credit Agreement, as then amended to date, provided for: (i) a $275.0 million revolving credit facility scheduled to mature on May 28, 2019, allocated as follows: (A) a $40.0 million senior secured revolving credit facility in favor of certain of our U.S. subsidiaries, as borrowers; (B) a $90.0 million senior secured revolving credit facility in favor of Civeo and certain of our Canadian subsidiaries, as borrowers; (C) a $60.0 million senior secured revolving credit facility in favor of Civeo, as borrower; and (D) a $85.0 million senior secured revolving credit facility in favor of one of our Australian subsidiaries, as borrower; and (ii) a $325.0 million term loan facility scheduled to mature on May 28, 2019 in favor of Civeo.

On April 2, 2018, the Amended and Restated Syndicated Facility Agreement (the Amended Credit Agreement) became effective, which, among other things:

•

provided for the reduction by $35.5 million of the aggregate revolving loan commitments under the Amended Credit Agreement, to a maximum principal amount of $239.5 million, allocated as follows: (1) a $20.0 million senior secured revolving credit facility in favor of certain of our U.S. subsidiaries, as borrowers; (2) a $159.5 million senior secured revolving credit facility, after combining the commitments of the previously existing two tranches of the Canadian revolving credit facility into one tranche, in favor of Civeo and certain of our Canadian subsidiaries, as borrowers; and (3) a $60.0 million senior secured revolving credit facility in favor of one of our Australian subsidiaries, as borrower;


•	extended the maturity date by 18 months, from May 28, 2019 to November 30, 2020;


•	adjusted the maximum leverage ratio financial covenant, as follows:

If a qualified offering of indebtedness with gross proceeds in excess of $150 million has been consummated, a Maximum Leverage Ratio of 4:00 to 1.00 and, if such qualified offering has not been consummated, a maximum leverage ratio not to exceed the ratios set forth in the following table:



Period Ended	Maximum Leverage Ratio
December 31, 2018	3.75 : 1.00
March 31, 2019 & thereafter	3.50 : 1.00

; and


•	provided for other technical changes and amendments to the Credit Agreement.

As a result of the Amended Credit Agreement, we recognized a loss during the second quarter of 2018 of approximately $0.7 million related to unamortized debt issuance costs, which is included in Loss on extinguishment of debt on the consolidated statements of operations.

On October 26, 2018, we further amended the Amended Credit Agreement, which, among other things:


•	increased amortization on the term loan facility from 10% per annum to 12.5% per annum beginning at December 31, 2018 through maturity;


•	adjusted the maximum leverage ratio financial covenant, as follows:


•	If a qualified offering of indebtedness with gross proceeds in excess of $150 million has been consummated, a Maximum Leverage Ratio not to exceed the ratios set forth in the following table:



Period Ended	Maximum Leverage Ratio
December 31, 2018	4.50 : 1:00
March 31, 2019	4.75 : 1:00
June 30, 2019	4.50 : 1:00
September 30, 2019 & thereafter	4.00 : 1:00


•	and, if such qualified offering has not been consummated, a maximum leverage ratio not to exceed the ratios set forth in the following table:



Period Ended	Maximum Leverage Ratio
December 31, 2018	4.50 : 1:00
March 31, 2019	4.75 : 1:00
June 30, 2019	4.50 : 1:00
September 30, 2019	4.00 : 1:00
December 31, 2019 & thereafter	3.50 : 1:00

; and


•	provided for other technical changes and amendments to the Credit Agreement.

U.S. dollar amounts outstanding under the facilities provided by the Amended Credit Agreement bear interest at a variable rate equal to LIBOR plus a margin of 2.25% to 4.00%, or a base rate plus 1.25% to 3.00%, in each case based on a ratio of our total leverage to EBITDA (as defined in the Amended Credit Agreement). Canadian dollar amounts outstanding bear interest at a variable rate equal to a B/A Discount Rate based on the Canadian Dollar Offered Rate plus a margin of 2.25% to 4.00%, or a Canadian Prime rate plus a margin of 1.25% to 3.00%, in each case based on a ratio of our consolidated total leverage to EBITDA. Australian dollar amounts outstanding under the Amended Credit Agreement bear interest at a variable rate equal to the Bank Bill Swap Bid Rate plus a margin of 2.25% to 4.00%, based on a ratio of our consolidated total leverage to EBITDA.

The Amended Credit Agreement contains customary affirmative and negative covenants that, among other things, limit or restrict: (i) indebtedness, liens and fundamental changes; (ii) asset sales; (iii) acquisitions of margin stock; (iv) specified acquisitions; (v) certain restrictive agreements; (vi) transactions with affiliates; and (vii) investments and other restricted payments, including dividends and other distributions. In addition, we must maintain an interest coverage ratio, defined as the ratio of consolidated EBITDA to consolidated interest expense, of at least 3.0 to 1.0 and our maximum leverage ratio, defined as the ratio of total debt to consolidated EBITDA, of no greater than 4.50 to 1.0 (as of December 31, 2018). As noted above, the permitted maximum leverage ratio changes over time. Following a qualified offering of indebtedness with gross proceeds in excess of $150 million, we will be required to maintain a maximum senior secured ratio less than 2.50 to 1.0. Each of the factors considered in the calculations of these ratios are defined in the Amended Credit Agreement. EBITDA and consolidated interest, as defined, exclude goodwill and asset impairments, debt discount amortization, amortization of intangibles and other non-cash charges. We were in compliance with our covenants as of December 31, 2018.

Borrowings under the Amended Credit Agreement are secured by a pledge of substantially all of our assets and the assets of our subsidiaries. The obligations under the Amended Credit Agreement are guaranteed by our significant subsidiaries. As of December 31, 2018, we had nine lenders that were parties to the Amended Credit Agreement, with total commitments (including both revolving commitments and term commitments) ranging from $24.9 million to $110.6 million. As of December 31, 2018, we had outstanding letters of credit of $0.4 million under the U.S facility, $0.6 million under the Australian facility and $2.4 million under the Canadian facility.

In addition to the Amended Credit Agreement, we have an A$2.0 million bank guarantee facility, which matures March 31, 2019. There were bank guarantees of A$0.7 million under this facility outstanding as of December 31, 2018.

Preferred Shares Preferred Shares

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

Preferred Shares

PREFERRED SHARES

As further discussed in Note 7 – Acquisitions, on April 2, 2018, we issued 9,679 Preferred Shares as part of the Noralta Acquisition. The Preferred Shares have an initial liquidation preference of $10,000 per share. Holders of the Preferred Shares are entitled to receive a 2% annual dividend on the liquidation preference, subject to increase to up to 3% in certain circumstances, paid quarterly in cash or, at our option, by increasing the Preferred Shares’ liquidation preference or any combination thereof.

The Preferred Shares are convertible into our common shares at a conversion price of US$3.30 per Preferred Share, subject to certain anti-dilution adjustments (the Conversion Price). We have the right to elect to convert the Preferred Shares into our common shares if the 15-day volume weighted average price of our common shares is equal to or exceeds the Conversion Price. Holders of the Preferred Shares will have the right to convert the Preferred Shares into our common shares at any time after two years from the date of issuance, and the Preferred Shares mandatorily convert after five years from the date of issuance. The Preferred Shares also convert automatically into our common shares upon a change of control of Civeo. We may, at any time and from time to time, redeem any or all of the Preferred Shares for cash at the liquidation preference, plus accrued and unpaid dividends.

The Preferred Shares do not have voting rights, except as statutorily required.

During the year ended December 31, 2018, we recognized preferred dividends on the Preferred Shares as follows (in thousands):



	2018
Deemed dividend on beneficial conversion feature at April 2, 2018	$	47,849
In-kind dividends	1,459
Deemed dividend on beneficial conversion feature related to in-kind dividend	281
Total preferred dividends	$	49,589

As noted in Note 7 - Acquisitions, at the time the Preferred Shares were issued, we determined that a beneficial conversion feature existed as the fair value of the securities into which the Preferred Shares were convertible was greater than the effective conversion price on the issuance date. Accordingly, we recorded a beneficial conversion feature of $47.8 million. The beneficial conversion feature was recorded as an increase to additional paid-in capital with the offset recorded as a discount on the Preferred Shares. The increase to additional paid-in capital of the beneficial conversion feature is included in the $166.9 million increase due to issuance of shares for acquisitions on the consolidated statements of changes in shareholders’ equity. Similarly, the discount to Preferred Shares of the beneficial conversion feature is netted in the $7.0 million increase due to issuance of shares for acquisitions on the consolidated statements of changes in shareholders’ equity.

As the Preferred Shares do not have a stated redemption date, the discount is required to be recognized as a dividend over the minimum period from the date of issuance through the date of earliest conversion. Because the 15-day volume weighted average price of our common shares was greater than $3.30 on April 2, 2018, the earliest conversion date was determined to be April 2, 2018. Accordingly, we recorded a deemed dividend on April 2, 2018 totaling the discount of $47.8 million.

The Board of Directors elected to pay the dividend due on June 30, September 30, and December 31, 2018, which totaled $49.44, $50.25 and $50.50 per Preferred Share, respectively, through an increase in the liquidation preference rather than in cash. The paid-in-kind dividend of $1.5 million is included in Preferred dividends on the consolidated statement of operations for the year ended December 31, 2018.

In addition, with respect to the paid-in-kind dividends due on June 30, and September 30, 2018, the fair value of the securities into which the Preferred Shares were convertible was greater than the effective conversion price on the deemed payment date for the quarters ended June 30, and September 30, 2018. Accordingly, we recorded the discount as a beneficial conversion feature for both periods, which totaled $0.3 million for the year ended December 31, 2018. The beneficial conversion feature was recorded as an increase to additional paid-in capital with the offset recorded as a discount on the Preferred Shares.

As the Preferred Shares do not have a stated redemption date, the discount is required to be recognized as a dividend over the minimum period from the date of issuance through the date of earliest conversion. Because the 15-day volume weighted average price of our common shares was greater than $3.30 on both the June 30 and September 30, 2018 due dates, the earliest conversion date was determined to be June 30 and September 30, 2018, respectively. Accordingly, we recorded a deemed dividend on June 30, and September 30, 2018, which totaled the discount of $0.3 million for the year ended December 31, 2018.

Retirement Plans	12 Months Ended
Retirement Plans	Dec. 31, 2018
Retirement Benefits [Abstract]
Retirement Plans	RETIREMENT PLANS We sponsor defined contribution plans. Participation in these plans is available to substantially all employees. We recognized expense of $4.9 million, $4.8 million and $6.4 million, respectively, related to matching contributions under our various defined contribution plans during the years ended December 31, 2018, 2017 and 2016, respectively. A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and will generally have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution plans are recognized as an employee benefit expense in profit or loss in the periods during which services are rendered by employees. Canadian Retirement Savings Plan We offer a defined contribution retirement plan to our Canadian employees. In Canada, we contribute, on a matched basis, an amount up to 5% of each Canadian based, salaried employee’s earnings (base salary plus annual incentive compensation) to the legislated maximum for a Deferred Profit Sharing Plan (DPSP – Maximum for 2018 - $13,250). DPSP is a form of defined contribution retirement savings plan governed by Canadian Federal Tax legislation which provides for deferral of tax on deposit and investment return until removed from the plan to support retirement income. Employer contributions vest upon the completion of two years of service. Employee contributions are required in order to be eligible for the DPSP employer matching. Maximum employer matching (5% noted above) is attained with (6%) employee contribution which would go into a Group Registered Retirement Savings Plan (GRRSP). The two plans work in tandem. Contributions to the “Retirement Savings Plan” for Canadian employees are subject to the annual maximum total registered savings limit of $26,230 in 2018 as set out in the Canadian Tax Act. Australian Retirement Savings Plan Our Australian subsidiary contributes to various defined contribution plans for its employees in accordance with legislation governing the calculation of the Superannuation Guarantee Surcharge (SGC). SGC is contributed by the employer at a rate of 9.5% of the base salary of an employee, capped at the legislated maximum contribution base which is indexed annually. Our Australian subsidiary makes no investment decisions on behalf of the employee and has no obligations other than to remit the defined contributions to the plan selected by each individual employee. U.S. Retirement Savings Plan We offer a defined contribution 401(k) retirement plan to substantially all of our U.S. employees. Participants may contribute from 1% to 75% of their base and cash incentive compensation (subject to Internal Revenue Service limitations), and we make matching contributions under this plan on the first 6% of the participant’s compensation (100% match of the first 4% employee contribution and 50% match on the next 2% contribution). Our matching contributions vest at a rate of 20% per year for each of the employee’s first five years of service and are fully vested thereafter.

Asset Retirement Obligations

12 Months Ended

Dec. 31, 2018

Asset Retirement Obligation Disclosure [Abstract]

Asset Retirement Obligations

ASSET RETIREMENT OBLIGATIONS

AROs at December 31, 2018 and 2017 were (in thousands):



	2018		2017
Asset retirement obligations	$	18,381	$	17,185
Less: Asset retirement obligations due within one year*	4,443		1,799
Long-term asset retirement obligations	$	13,938	$	15,386



*	Classified as a current liability on the consolidated balance sheets, under the caption “Other current liabilities.” Related to remediation work planned for 2018.

Total expense related to the ARO was $1.7 million, $1.4 million and $1.4 million in 2018, 2017 and 2016, respectively.

During the years ended December 31, 2018, 2017 and 2016, our ARO changed as follows (in thousands):



	2018			2017			2016
Balance as of January 1	$	17,185		$	17,584		$	17,299
Accretion of discount	1,689			1,353			1,351
New obligations	6,629			86			—
Change in estimates of existing obligations	(4,336		)	(1,901		)	(1,182		)
Settlement of obligations	(1,013		)	(816		)	(376		)
Foreign currency translation	(1,773		)	879			492
Balance as of December 31	$	18,381		$	17,185		$	17,584

Income Taxes

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES

The Company’s operations are conducted through various subsidiaries in a number of countries throughout the world. The Company has provided for income taxes based upon the tax laws and rates in the countries in which operations are conducted and income is earned.

Income tax benefit. Pre-tax loss for the years ended December 31, 2018, 2017 and 2016 consisted of the following (in thousands):



	2018			2017			2016
Canada operations	$	(100,874	)	$	(87,143	)	$	(87,234	)
Foreign operations	(12,338		)	(31,601		)	(28,698		)
Total	$	(113,212	)	$	(118,744	)	$	(115,932	)

The components of the income tax benefit for the years ended December 31, 2018, 2017 and 2016 consisted of the following (in thousands):



	2018			2017			2016
Current:
Canada	$	(1,151	)	$	(5,986	)	$	(8,646	)
Foreign	1,189			1,472			1,749
Total	$	38		$	(4,514	)	$	(6,897	)

Deferred:
Canada	$	(31,403	)	$	(9,194	)	$	(12,169	)
Foreign	—			218			(1,039		)
Total	$	(31,403	)	$	(8,976	)	$	(13,208	)

Total Benefit	$	(31,365	)	$	(13,490	)	$	(20,105	)

The income tax benefit differs from an amount computed at Canadian statutory rates as follows for the years ended December 31, 2018, 2017 and 2016 (in thousands):



	2018					2017					2016
Federal tax benefit at statutory rates	$	(30,567	)	27.0	%	$	(32,061	)	27.0	%	$	(31,302	)	27.0	%
Effect of foreign income tax, net	(276		)	0.2	%	(3,399		)	2.9	%	(6,593		)	5.7	%
Enacted tax rate change – U.S. Tax Reform	—			—	%	9,047			(7.6	)%	—			—	%
Valuation allowance – U.S. Tax Reform	—			—	%	(9,047		)	7.6	%	—			—	%
Valuation allowance – Other	(622		)	0.6	%	19,130			(16.1	)%	15,051			(13.0	)%
Tax effects of restructuring	—			—	%	—			—	%	3,038			(2.6	)%
Deemed income from foreign subsidiaries	321			(0.3	)%	334			(0.3	)%	1,108			(1.0	)%
Enacted tax rate change - Canada	—			—	%	598			(0.5	)%	712			(0.6	)%
Other, net	(221		)	0.2	%	1,908			(1.6	)%	(2,119		)	1.8	%
Net income tax benefit	$	(31,365	)	27.7	%	$	(13,490	)	11.4	%	$	(20,105	)	17.3	%

U.S. Tax Reform. On December 22, 2017, U.S. Tax Reform was signed into law, making significant changes to the U.S. Internal Revenue Code. Changes included, but were not limited to, a corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017, the transition of U.S. international taxation from a worldwide tax system to a quasi-territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. We calculated an estimate of the impact of the corporate tax rate decrease as of December 31, 2017, the result of which was a decrease of the U.S. net deferred tax asset of $9.0 million which was fully offset by a decrease in the U.S. valuation allowance of $9.0 million. This resulted in zero impact to our income tax benefit for the year ended December 31, 2017. We recognized zero impact to our financial statements related to the transition tax on unrepatriated U.S. cumulative foreign earnings, the global intangible low-taxes income (GILTI) provisions and the base-erosion and anti-abuse (BEAT) provisions. We determined that, under Section 162(m), in 2018, our deduction for compensation, including incentive based compensation was limited. This resulted in a decrease to the U.S. taxable loss of $0.8 million, which was fully offset in the U.S. valuation allowance as of December 31, 2018. While the ultimate impact of U.S. Tax Reform may differ from these estimates due to changes in interpretations and assumptions we have made and additional regulatory guidance that may be issued, we have completed our analysis under SAB 118 and there were no material adjustments to our estimates.

Deferred Tax Liabilities and Assets. The significant items giving rise to the deferred tax assets and liabilities as of December 31, 2018 and 2017 are as follows (in thousands):



	2018			2017
Deferred tax assets:
Net operating loss	$	92,600		$	70,920
Employee benefits	2,972			5,560
Deductible goodwill and other intangibles	20,142			50,758
Other reserves	6,903			6,854
Unearned revenue	868			1,424
Other	2,000			188
Deferred tax assets	125,485			135,704
Valuation allowance	(82,833		)	(90,663		)
Deferred tax assets, net	$	42,652		$	45,041
Deferred tax liabilities:
Depreciation	$	(61,094	)	$	(44,141	)
Investment	—			(900		)
Deferred tax liabilities	(61,094		)	(45,041		)
Net deferred tax liability	$	(18,442	)	$	—

NOL Carryforwards. The following table summarizes net operating loss (NOL) carryforwards at December 31, 2018 (in thousands):



	Amount		Expiration Period
Net operating loss carryforwards:
Canada	$	177,681	Begins to expire in 2035
Australia	98,770		Does not expire
U.S. – Federal	36,380		Begins to expire in 2036
U.S. – Federal	8,807		Does not expire
U.S. – State	5,506		Begins to expire in 2020

Change in Valuation Allowance. Realization of our deferred tax assets is dependent upon, among other things, our ability to generate taxable income of the appropriate character in the future.

Changes in our valuation allowance for the years ended December 31, 2018 and 2017 are as follows (in thousands):



	Federal / State NOLs			Net Deferred Tax Assets			Other			Total
Balance as of December 31, 2016	$	(19,113	)	$	(56,043	)	$	(1,001	)	$	(76,157	)
Change in income tax provision - U.S. Tax Reform	4,574			4,473			—			9,047
Change in income tax provision - Other	(17,622		)	(1,508		)	—			(19,130		)
Other change	1,277			(1,290		)	255			242
Foreign currency translation	(515		)	(4,150		)	—			(4,665		)
Balance as of December 31, 2017	(31,399		)	(58,518		)	(746		)	(90,663		)
Change in income tax provision	(1,464		)	2,086			—			622
Other change	(348		)	1,495			(28		)	1,119
Foreign currency translation	3,907			2,122			60			6,089
Balance as of December 31, 2018	$	(29,304	)	$	(52,815	)	$	(714	)	$	(82,833	)

In 2017, the valuation allowance was decreased by $9.0 million due to the decrease of the U.S. statutory tax rate from 35% to 21% as a result of U.S. Tax Reform.

At the end of 2017, the valuation allowance increased by $5.9 million as a result of placing a valuation allowance against the Canadian net deferred tax asset. During 2018, the addition of $52.5 million of deferred tax liabilities due to the Noralta Acquisition resulted in Canada no longer being considered a loss jurisdiction. Accordingly, a benefit of $4.9 million was recorded in the second quarter of 2018 to reverse the valuation allowance against the Canadian net deferred tax asset.

Indefinite Reinvestment of Earnings. At December 31, 2017 and 2018, we had no undistributed earnings of foreign subsidiaries subject to income tax in Canada. Due to our redomiciling to Canada in 2015, we recognized and repatriated all U.S. cumulative foreign earnings in 2015.

Unrecognized Tax Benefits. We file tax returns in the jurisdictions in which they are required. All of these returns are subject to examination or audit and possible adjustment as a result of assessments by taxing authorities. We believe that we have recorded sufficient tax liabilities and do not expect the resolution of any examination or audit of our tax returns to have a material adverse effect on our operating results, financial condition or liquidity.

Our Canadian federal tax returns subsequent to 2011 are subject to audit by the Canada Revenue Agency. Our Australian subsidiary’s federal income tax returns subsequent to 2014 are open for review by the Australian Taxation Office. Our U.S. subsidiary’s federal tax returns subsequent to 2013 are subject to audit by the US Internal Revenue Service.

The total amount of unrecognized tax benefits as of December 31, 2018, 2017 and 2016 was zero. Unrecognized tax benefits, if recognized, would affect the effective tax rate. We accrue interest and penalties related to unrecognized tax benefits as a component of our provision for income taxes. As of December 31, 2018, 2017 and 2016, we had accrued zero of interest expense and penalties.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):



	2018		2017		2016
Balance as of January 1	$	—	$	—	$	679
Additions for tax positions of prior years	—		—		—
Reductions for tax positions of prior years	—		—		—
Reductions for settlements	—		—		—
Lapse of the applicable statute of limitations	—		—		(679		)
Balance as of December 31	$	—	$	—	$	—

During 2016, management determined that, based upon the status of current examinations, an uncertain tax liability of $0.7 million was reversed.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

COMMITMENTS AND CONTINGENCIES

We lease a portion of our equipment, office space, computer equipment, automobiles and trucks under leases which expire at various dates.

Minimum future operating lease obligations in effect at December 31, 2018, were as follows (in thousands):



2019	$	5,384
2020	5,090
2021	3,863
2022	2,826
2023	2,010
Thereafter	6,525
Total	$	25,698

Rental expense under operating leases was $6.8 million, $5.6 million and $6.0 million for the years ended December 31, 2018, 2017 and 2016, respectively.

We are a party to various pending or threatened claims, lawsuits and administrative proceedings seeking damages or other remedies concerning our commercial operations, products, employees and other matters, including warranty and product liability claims as a result of our products or operations. Although we can give no assurance about the outcome of pending legal and administrative proceedings and the effect such outcomes may have on us, management believes that any ultimate liability resulting from the outcome of such proceedings, to the extent not otherwise provided for or covered by insurance, will not have a material adverse effect on our consolidated financial position, results of operations or liquidity.

Accumulated Other Comprehensive Loss	12 Months Ended
Accumulated Other Comprehensive Loss	Dec. 31, 2018
Equity [Abstract]
Accumulated Other Comprehensive Loss	ACCUMULATED OTHER COMPREHENSIVE LOSS Our accumulated other comprehensive loss decreased $43.0 million from $328.2 million at December 31, 2017 to $371.2 million at December 31, 2018, as a result of foreign currency exchange rate fluctuations. Changes in other comprehensive loss during 2018 were primarily driven by the Australian dollar and Canadian dollar decreasing in value compared to the U.S. dollar. Excluding intercompany balances, our Canadian dollar and Australian dollar functional currency net assets totaled approximately C$0.2 billion and A$0.4 billion, respectively, at December 31, 2018.

Share Based Compensation

12 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Share Based Compensation

SHARE BASED COMPENSATION

Our employees and non-employee directors participate in the Amended and Restated 2014 Equity Participation Plan of Civeo Corporation (the Civeo Plan). The Civeo Plan authorizes our Board of Directors and the Compensation Committee of our Board of Directors to approve grants of options, awards of restricted shares, performance awards and dividend equivalents, awards of deferred shares, and share payments to our employees and non-employee directors. No more than 18.7 million Civeo common shares may be awarded under the Civeo Plan.

Share-based compensation expense recognized in the years ended December 31, 2018, 2017 and 2016 totaled $16.4 million, $15.4 million and $9.9 million, respectively. Share-based compensation expense is reflected in Selling, general and administrative (SG&A) expense in our consolidated statements of operations. The total income tax benefit recognized in the consolidated statements of operations for share based compensation arrangements was approximately $1.2 million, zero and $0.6 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Options to Purchase Common Shares

No options were awarded in 2018, 2017 or 2016. The following table presents the changes in stock options outstanding and related information for our employees during the years ended December 31, 2018, 2017 and 2016:



	Options		Weighted Average Exercise Price Per Share		Weighted Average Contractual Life (Years)	Intrinsic Value (Thousands)
Outstanding Options at December 31, 2015	390,334		$	13.58	3.5	$	—
Granted	—		—
Exercised	—		—
Forfeited / Expired	(224,448	)	10.33
Outstanding Options at December 31, 2016	165,886		$	17.98	4.6	$	—
Granted	—		—
Exercised	—		—
Forfeited / Expired	(20,085	)	18.10
Outstanding Options at December 31, 2017	145,801		$	17.97	4.5	$	—
Granted	—		—
Exercised	—		—
Forfeited / Expired	—		—
Outstanding Options at December 31, 2018	145,801		$	17.97	3.3	$	—

Exercisable Options at December 31, 2016	145,804		$	17.67	4.4	$	—
Exercisable Options at December 31, 2017	139,491		$	17.79	4.2	$	—
Exercisable Options at December 31, 2018	145,801		$	17.97	3.3	$	—

As no options were exercised in the last three years, the total intrinsic value of options exercised by our employees during 2018, 2017 and 2016 was zero. Additionally, the tax benefits realized for the tax deduction from options exercised during 2018, 2017 and 2016 totaled zero.

At December 31, 2018, unrecognized compensation cost related to options was zero.

The following table summarizes information for outstanding options of our employees at December 31, 2018:



	Options Outstanding				Options Exercisable
Range of Exercise Prices	Number Outstanding as of December 31, 2018	Weighted Average Remaining Contractual Life	Weighted Average Exercise Price		Number Exercisable as of December 31, 2018	Weighted Average Exercise Price
$16.43	63,142	3.13	$	16.43	63,142	$	16.43
$17.48	29,849	5.14	$	17.48	29,849	$	17.48
$18.43	27,553	4.13	$	18.43	27,553	$	18.43
$21.87	25,257	6.14	$	21.87	25,257	$	21.87
16.43 -21.87	145,801	4.25	$	17.97	145,801	$	17.97

Restricted Share Awards / Deferred Share Awards

The following table presents the changes in restricted share and deferred share awards outstanding and related information for our employees during the years ended December 31, 2018, 2017 and 2016:



	Number of Awards		Weighted Average Grant Date Fair Value Per Share
Nonvested shares at December 31, 2015	1,313,564		$	7.29
Granted	584,283		1.64
Vested	(526,628	)	8.15
Forfeited	(72,847	)	7.04
Nonvested shares at December 31, 2016	1,298,372		$	4.41
Granted	1,655,067		3.14
Vested	(733,147	)	4.19
Forfeited	(49,968	)	3.43
Nonvested shares at December 31, 2017	2,170,324		$	3.54
Granted	2,861,775		3.42
Vested	(1,247,522	)	3.92
Forfeited	(101,839	)	3.69
Nonvested shares at December 31, 2018	3,682,738		$	3.31

The weighted average grant date fair value per share for restricted share and deferred share awards granted during 2018, 2017 and 2016 was $3.42, $3.14 and $1.64, respectively. The total fair value of restricted share and deferred share awards vested during 2018, 2017 and 2016 was $3.8 million, $2.0 million and $0.6 million, respectively. At December 31, 2018, unrecognized compensation cost related to restricted share and deferred share awards was $7.5 million, which is expected to be recognized over a weighted average period of 1.8 years.

Phantom Share Awards

Each phantom share award is equal in value to one common share. Upon vesting, each recipient will receive a lump sum cash payment equal to the fair market value of a common share on the respective vesting date. These awards are accounted for as a liability that is remeasured at each reporting date until paid.

The following table presents the changes in phantom share awards outstanding and related information for our employees during the years ended December 31, 2018, 2017 and 2016:



	Number of Awards
Nonvested shares at December 31, 2015	1,798,200
Granted	6,831,957
Vested	(608,230	)
Forfeited	(1,751,963	)
Nonvested shares at December 31, 2016	6,269,964
Granted	750,525
Vested	(2,207,589	)
Forfeited	(263,161	)
Nonvested shares at December 31, 2017	4,549,739
Granted	—
Vested	(2,270,214	)
Forfeited	(12,951	)
Nonvested shares at December 31, 2018	2,266,574

At December 31, 2018, the balance of the liability for the phantom share awards was $2.5 million. For the years ended December 31, 2018, 2017 and 2016, we made phantom share cash payments of $8.2 million, $7.1 million and $0.5 million, respectively. At December 31, 2018, unrecognized compensation cost related to phantom shares was $0.7 million, as remeasured at December 31, 2018, which is expected to be recognized over a weighted average period of 0.6 years. The weighted average grant date fair value of phantom shares granted during the years ended December 31, 2018, 2017 and 2016 was zero, $3.27 and $0.91, respectively.

Performance Share Awards

The fair value of each performance share award was estimated using a Monte Carlo simulation pricing model that uses the assumptions noted in the following table. The risk-free interest rate is based on the U.S. Treasury yield curve in effect for the expected term of the performance share at the time of grant. The dividend yield on our common shares was assumed to be zero since we do not currently pay dividends. The expected market price volatility of our common shares was based on an estimate that considers the historical and implied volatility of our common shares as well as a peer group of companies over a time period equal to the expected term of the option. The initial total shareholder return (TSR) performance was based on historical performance of our common shares and the peer group’s common shares.



	2018		2017		2016
Risk-free weighted interest rate	2.40	%	1.50	%	0.92	%
Expected volatility	79.0	%	90.0	%	90.0	%
Initial TSR	(0.4	)%	0.04	%	93.7	%

The following table presents the changes in performance share awards outstanding and related information for our employees during the year ended December 31, 2018, 2017 and 2016:



	Number of Awards		Weighted Average Grant Date Fair Value Per Share
Nonvested shares at December 31, 2015	—		$	—
Granted	2,400,606		3.18
Vested	—		—
Forfeited	(448,922	)	3.18
Nonvested shares at December 31, 2016	1,951,684		$	3.18
Granted	762,497		5.20
Vested	—		—
Forfeited	(38,699	)	3.64
Nonvested shares at December 31, 2017	2,675,482		$	3.75
Granted	848,830		5.30
Vested	—		—
Forfeited	—		—
Nonvested shares at December 31, 2018	3,524,312		$	4.12

During the years ended December 31, 2018, 2017 and 2016, we recognized compensation expense associated with performance share awards totaling $4.6 million, $3.0 million and $1.9 million, respectively. At December 31, 2018, unrecognized compensation cost related to performance share awards was $5.0 million, which is expected to be recognized over a weighted average period of 1.7 years.

Segment and Related Information

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Segment and Related Information

SEGMENT AND RELATED INFORMATION

In accordance with current accounting standards regarding disclosures about segments of an enterprise and related information, we have identified the following reportable segments: Canada, Australia and U.S., which represent our strategic focus on workforce accommodations.

Financial information by business segment for each of the three years ended December 31, 2018, 2017 and 2016 is summarized in the following table (in thousands):



	Total Revenues		Depreciation and amortization			Operating loss			Capital expenditures		Total assets
2018
Canada	$	296,012	$	66,980		$	(61,487	)	$	6,025	$	804,618
Australia	119,238		40,441			(1,950		)	4,658		292,271
United States	51,442		10,626			(8,640		)	5,388		60,282
Corporate and eliminations	—		7,799			(15,978		)	1,037		(155,494		)
Total	$	466,692	$	125,846		$	(88,055	)	$	17,108	$	1,001,677

2017
Canada	$	245,595	$	69,983		$	(63,211	)	$	3,893	$	550,378
Australia	111,221		45,699			(11,528		)	2,772		353,840
United States	25,460		4,653			(14,426		)	1,912		33,128
Corporate and eliminations	—		6,108			(8,806		)	2,617		(83,434		)
Total	$	382,276	$	126,443		$	(97,971	)	$	11,194	$	853,912

2016
Canada	$	278,464	$	80,837		$	(59,351	)	$	3,773	$	548,786
Australia	106,815		45,883			(6,853		)	5,682		376,008
United States	11,951		5,433			(24,616		)	6		29,799
Corporate and eliminations	—		(851		)	(4,940		)	10,318		(44,147		)
Total	$	397,230	$	131,302		$	(95,760	)	$	19,779	$	910,446

Financial information by geographic segment for each of the three years ended December 31, 2018, 2017 and 2016, is summarized below (in thousands). Revenues in the U.S. include export sales. Revenues are attributable to countries based on the location of the entity selling the products or performing the services. Long-lived assets are attributable to countries based on the physical location of the entity and its operating assets and do not include intercompany balances.



	Canada		Australia		U.S. and Other		Total
2018
Revenues from unaffiliated customers	$	296,012	$	119,238	$	51,442	$	466,692
Long-lived assets	580,644		263,094		50,142		893,880

2017
Revenues from unaffiliated customers	$	245,595	$	111,221	$	25,460	$	382,276
Long-lived assets	353,710		331,511		32,280		717,501

2016
Revenues from unaffiliated customers	$	278,464	$	106,815	$	11,951	$	397,230
Long-lived assets	431,477		348,293		46,995		826,765

Valuation Accounts

12 Months Ended

Dec. 31, 2018

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation Accounts

VALUATION ACCOUNTS

Activity in the valuation accounts was as follows (in thousands):



	Balance at Beginning of Period		Charged (Reduction) to Costs and Expenses			Deductions (Net of Recoveries)			Translation and Other, Net			Balance at End of Period
Year Ended December 31, 2018:
Allowance for doubtful accounts receivable	$	1,338	$	(787	)	$	(143	)	$	(32	)	$	376
Valuation allowance for deferred tax assets	90,663		(622		)	(1,119		)	(6,089		)	82,833

Year Ended December 31, 2017:
Allowance for doubtful accounts receivable	$	638	$	48		$	(23	)	$	675		$	1,338
Valuation allowance for deferred tax assets	76,157		10,083			(242		)	4,665			90,663

Year Ended December 31, 2016:
Allowance for doubtful accounts receivable	$	1,121	$	(110	)	$	(377	)	$	4		$	638
Valuation allowance for deferred tax assets	115,087		15,051			(53,652		)	(329		)	76,157

Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information (Unaudited)

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

The following table summarizes quarterly financial information for 2018 and 2017 (in thousands, except per share amounts):



	First Quarter⁽²⁾			Second Quarter ⁽³⁾			Third Quarter ⁽⁴⁾			Fourth Quarter ⁽⁵⁾
2018
Revenues	$	101,504		$	130,177		$	120,491		$	114,520
Gross profit(1)	24,176			41,440			38,738			31,956
Net loss attributable to Civeo	(55,457		)	(48,321		)	(14,250		)	(13,804		)
Basic loss per share	(0.42		)	(0.29		)	(0.09		)	(0.08		)
Diluted loss per share	(0.42		)	(0.29		)	(0.09		)	(0.08		)

2017
Revenues	$	91,429		$	92,010		$	97,489		$	101,348
Gross profit(1)	29,757			32,526			31,962			30,773
Net loss attributable to Civeo	(20,987		)	(14,816		)	(22,331		)	(47,579		)
Basic loss per share	(0.17		)	(0.11		)	(0.17		)	(0.36		)
Diluted loss per share	(0.17		)	(0.11		)	(0.17		)	(0.36		)


(1)	Represents "revenues" less "product costs" and "service and other costs" included in our consolidated statements of operations.


(2)	In the first quarter of 2018, we recognized the following items:


•	A charge of $28.7 million ($20.9 million after-tax, or $0.16 per diluted share), related to certain lodge assets in the Canadian oil sands which carrying values we determined not to be recoverable. The charge, which is related to our Canadian segment, is included in Impairment expense on the accompanying consolidated statements of operations.


•	Costs associated with the Noralta Acquisition of $1.0 million ($1.0 million after-tax, or $0.01 per diluted share), included in Selling, general and administrative expenses on the accompanying consolidated statements of operations.

In the first quarter of 2017, there were no significant items recognized.


(3)	In the second quarter of 2018, we recognized the following items:


•	Costs associated with the Noralta Acquisition of $5.6 million ($5.1 million after-tax, or $0.03 per diluted share), included primarily in Selling, general and administrative expenses on the accompanying consolidated statements of operations.

In the second quarter of 2017, there were no significant items recognized.


(4)	In the third quarter of 2018, we recognized the following items:


•	Costs associated with the Noralta Acquisition of $0.5 million ($0.4 million after-tax, or $0.00 per diluted share), included primarily in Selling, general and administrative expenses on the accompanying consolidated statements of operations.

In the third quarter of 2017, we recognized the following items:


•	A charge of $4.4 million ($3.2 million after-tax, or $0.02 per diluted share), related to leasehold improvements and undeveloped land positions in the British Columbia LNG market which carrying value we determined not to be recoverable. The charge, which is related to our Canadian segment, is included in Impairment expense on the accompanying consolidated statements of operations.


(5)	In the fourth quarter of 2018, we recognized the following items:


•	Costs associated with the Noralta Acquisition of $2.1 million ($1.7 million after-tax, or $0.01 per diluted share), included in Service and other costs ($0.6 million), Selling, general and administrative expenses ($0.6 million) and Other income ($0.9 million) on the accompanying consolidated statements of operations.


•	Reversal of depreciation expense of $2.8 million that should not have been recorded in the first, second and third quarters of 2018. We determined that the overstatement of depreciation expense was not material to our financial statements for the periods ended September 30, June 30 or March 31, 2018 and therefore corrected the error in the fourth quarter of 2018.

In the fourth quarter of 2017, we recognized the following items:


•	Costs associated with the Noralta Acquisition of $2.3 million ($2.2 million after-tax, or $0.02 per diluted share), included in Selling, general and administrative expenses on the accompanying consolidated statements of operations.


•	A charge of $27.2 million ($19.9 million after-tax, or $0.15 per diluted share), related to certain lodge assets in the southern oil sands which carrying values we determined not to be recoverable. The charge, which is related to our Canadian segment, is included in Impairment expense on the accompanying consolidated statements of operations.

Amounts are calculated independently for each of the quarters presented. Therefore, the sum of the quarterly amounts may not equal the total calculated for the year.

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Dec. 31, 2018
Accounting Policies [Abstract]
Cash	Cash We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Allowances for Doubtful Accounts	Allowances for Doubtful Accounts We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. If a trade receivable is deemed to be uncollectible, such receivable is charged-off against the allowance for doubtful accounts. We consider the following factors when determining if collection of revenue is reasonably assured: customer credit-worthiness, past transaction history with the customer, current economic industry trends, customer solvency and changes in customer payment terms. If we have no previous experience with the customer, we typically obtain reports from various credit organizations to ensure that the customer has a history of paying its creditors. We may also request financial information, including combined financial statements or other documents, to ensure that the customer has the means of making payment. If these factors do not indicate collection is reasonably assured, we generally would require a prepayment or other arrangement to support revenue recognition and recording of a trade receivable. If the financial condition of our customers were to deteriorate, adversely affecting their ability to make payments, additional allowances would be required.
Inventories	Inventories Inventories consist of work in process, raw materials and supplies and materials for the construction and operation of remote accommodation facilities. Inventories also include food, raw materials, labor, subcontractor charges, manufacturing overhead and catering and other supplies needed for operation of our facilities. Inventories are carried at the lower of cost or market. The cost of inventories is determined on an average cost or specific-identification method.
Property, Plant and Equipment	Property, Plant, and Equipment Property, plant, and equipment are stated at cost or at estimated fair market value at acquisition date if acquired in a business combination, and depreciation is computed, for assets owned or recorded under capital lease, using the straight-line method, after allowing for salvage value where applicable, over the estimated useful lives of the assets. Leasehold improvements are capitalized and amortized over the lesser of the life of the lease or the estimated useful life of the asset. We record the fair value of a liability, which reflects the estimated present value of the amount of asset removal and site reclamation costs related to the retirement of our assets, for an asset retirement obligation (ARO) when it is incurred (typically when the asset is installed). When the liability is initially recorded, we capitalize the associated asset retirement cost by increasing the carrying amount of the related property, plant and equipment. Please see Asset Retirement Obligations, below, for further discussion. Expenditures for repairs and maintenance are charged to expense when incurred. Expenditures for major renewals and betterments, which extend the useful lives of existing equipment, are capitalized and depreciated. Upon retirement or disposition of property and equipment, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the consolidated statements of operations.
Interest Capitalization	Interest Capitalization Interest costs for the construction of certain long-term assets are capitalized and amortized over the related assets’ estimated useful lives.
Business Combinations	Business Combinations We evaluate acquisitions of assets and other similar transactions to assess whether or not the transaction should be accounted for as a business combination by assessing whether or not we have acquired inputs and processes that have the ability to create outputs. If determined to be a business combination, we account for a business acquisition under the acquisition method of accounting. The accounting rules governing business combinations require the acquiring entity in a business combination to recognize the fair value of all assets acquired and liabilities assumed and establish the acquisition date as the fair value measurement point. Accordingly, we recognize assets acquired and liabilities assumed in a business combination based on the fair value estimates as of the date of acquisition. Goodwill is measured as the excess of the fair value of the consideration paid over the fair value of the identified net assets, including intangible assets, acquired. The fair value measurement of the identified net assets requires the significant use of estimates and is based on information that was available to management at the time these consolidated financial statements were prepared. We utilized recognized valuation techniques, including the cost approach, the market approach and the income approach to value the net assets acquired. The impact of changes to the estimated fair values of assets acquired and liabilities assumed is recorded in the reporting period in which the adjustment is identified. Final valuations of assets and liabilities are obtained and recorded within one year from the date of the acquisition.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The recoverability of the carrying values of long-lived assets, including amortizable intangible assets, is assessed whenever, in management’s judgment, events or changes in circumstances indicate that the carrying value of such asset groups may not be recoverable based on estimated future cash flows. If this assessment indicates that the carrying values will not be recoverable, as determined based on undiscounted cash flows over the remaining useful lives, an impairment loss is recognized. The impairment loss equals the excess of the carrying value over the fair value of the asset group. The fair value of the asset group is based on prices of similar assets, if available, or discounted cash flows. In performing this analysis, the first step is to review asset groups at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For each asset group, we compare its carrying value to estimates of undiscounted future cash flows. We use a variety of underlying assumptions to estimate these future cash flows, including assumptions relating to future economic market conditions, rates, occupancy levels, costs and expenses and capital expenditures. The estimates are consistent with those used for purposes of our goodwill impairment test, as further discussed in Goodwill and Other Intangible Assets, below. Based on the assessment, if the carrying values of certain of our asset groups are determined to not be recoverable, we proceed to the second step. In this step, we compare the fair value of the respective asset group to its carrying value. The fair value of the asset groups are based on prices of similar assets, as applicable, or discounted cash flows. Our estimate of the fair value requires us to use significant unobservable inputs, representative of Level 3 fair value measurements, including numerous assumptions with respect to future circumstances, such as industry and/or local market conditions that might directly impact each of the asset groups’ operations in the future, and are therefore uncertain. Please see Note 4 – Impairment Charges for a discussion of impairment charges we recognized in 2018, 2017 and 2016 related to our long-lived assets.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill. Goodwill represents the excess of the purchase price paid for acquired businesses over the allocated fair value of the related net assets after impairments, if applicable. We do not amortize goodwill. We evaluate goodwill for impairment, at the reporting unit level, annually and when an event occurs or circumstances change to suggest that the carrying amount may not be recoverable. A reporting unit is the operating segment, or a business one level below that operating segment (the “component” level) if discrete financial information is prepared and regularly reviewed by management at the component level. Each segment of our business represents a separate reporting unit. We recognize an impairment loss for any amount by which the carrying amount of a reporting unit’s goodwill exceeds the reporting unit’s implied fair value (IFV) of goodwill. In connection with our acquisition of Noralta Lodge Ltd. (Noralta), referred to herein as the Noralta Acquisition, we recorded $120.9 million of goodwill in our Canadian reporting unit. For further discussion, please see Note 7 - Acquisitions and Note 11 - Goodwill and Other Intangible Assets. We conduct our annual impairment test as of November 30 of each year. Our assessment consists of a two-step impairment test. In the first step, we compare each reporting unit’s carrying amount, including goodwill, to the IFV of the reporting unit. If the carrying amount of the reporting unit exceeds its fair value, goodwill is potentially impaired, and a second step is performed to determine the amount of impairment, if any. Future impairment tests will be impacted by new accounting guidance which eliminates the second step of the goodwill impairment test, as discussed in Recent Accounting Pronouncements below. We are given the option to test for impairment of our goodwill by first performing a qualitative assessment to determine whether it is more likely than not (that is, likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount, including goodwill. If it is determined that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, then performing the currently prescribed two-step impairment test is unnecessary. In developing a qualitative assessment to meet the “more-likely-than-not” threshold, each reporting unit with goodwill is assessed separately and different relevant events and circumstances are evaluated for each unit. We have the option to bypass the qualitative assessment for any reporting unit in any period and proceed directly to performing the first step of the two-step goodwill impairment test. When performing our annual assessment on November 30, 2018, due to a reduction in our share price in the fourth quarter of 2018, we chose to bypass the qualitative assessment and proceed directly to the first step of the impairment test for goodwill in our Canadian reporting unit. In performing the two-step impairment test, we compare each reporting unit’s carrying amount, including goodwill, to the IFV of the reporting unit. Because none of our reporting units has a publicly quoted market price, we must determine the value that willing buyers and sellers would place on the reporting unit through a routine sale process (a Level 3 fair value measurement). In our analysis, we target an IFV that represents the value that would be placed on the reporting unit by market participants, and value the reporting unit based on historical and projected results throughout a cycle, not the value of the reporting unit based on trough or peak earnings. The IFV of the reporting unit is estimated using a combination of (i) an analysis of trading multiples of comparable companies (Market Approach) and (ii) discounted projected cash flows (Income Approach). The relative weighting of each approach reflects current industry and market conditions. Market Approach - This valuation approach utilizes publicly traded comparable companies’ enterprise values, as compared to their recent and forecasted earnings before interest, taxes and depreciation (EBITDA) information. We use EBITDA because it is a widely used key indicator of the cash generating capacity of companies in our industry. Income Approach - This valuation approach derives a present value of the reporting unit’s projected future annual cash flows over the next five years with a terminal value assumption. We use a variety of underlying assumptions to estimate these future cash flows, including assumptions relating to future economic market conditions, rates, occupancy levels, costs and expenses and capital expenditures. These assumptions can vary by each reporting unit depending on market conditions. In addition, a terminal value is estimated, using a Gordon Growth methodology with a long-term growth rate of 3%. We discount our projected cash flows using a long-term weighted average cost of capital based on our estimate of investment returns that would be required by a market participant. The IFV of our reporting units is affected by future oil, coal and natural gas prices, anticipated spending by our customers, and the cost of capital. Our estimate of IFV requires us to use significant unobservable inputs, representative of Level 3 fair value measurements, including numerous assumptions with respect to future circumstances, such as industry and/or local market conditions that might directly impact each of the reporting units’ operations in the future, and are therefore uncertain. We selected these valuation approaches because we believe the combination of these approaches and our best judgment regarding underlying assumptions and estimates provides us with the best estimate of fair value for each of our reporting units. We believe these valuation approaches are proven valuation techniques and methodologies for our industry and widely accepted by investors. The IFV of each reporting unit would change if our assumptions under these valuation approaches, or relative weighting of the valuation approaches, were materially modified. Other Intangible Assets. We amortize the cost of other intangible assets using the straight-line method over their estimated useful lives unless such lives are deemed indefinite. For intangible assets that we amortize, we review the useful life of the intangible asset and evaluate each reporting period whether events and circumstances warrant a revision to the remaining useful life. We evaluate the remaining useful life of an intangible asset that is not being amortized each reporting period to determine whether events and circumstances continue to support an indefinite useful life. We are required to evaluate our indefinite-lived intangible assets for impairment annually and when an event occurs or circumstances change to suggest the carrying amount may not be recoverable. In performing the impairment test, we compare the fair value of the indefinite-lived intangible asset with its carrying amount. The measurement of the impairment is calculated based on the excess of the carrying value over its fair value.
Foreign Currency and Other Comprehensive Income	Foreign Currency and Other Comprehensive Income Gains and losses resulting from consolidated balance sheet translation of foreign operations where a foreign currency is the functional currency are included as a separate component of accumulated other comprehensive income within shareholders’ equity representing substantially all of the balances within accumulated other comprehensive income. Remeasurements of intercompany loans denominated in a different currency than the functional currency of the entity that are of a long-term investment nature are recognized as other comprehensive income within shareholders’ equity. Gains and losses resulting from consolidated balance sheet remeasurements of assets and liabilities denominated in a different currency than the functional currency, other than intercompany loans that are of a long-term investment nature, are included in the consolidated statements of operations as incurred.
Foreign Exchange Risk	Foreign Exchange Risk A significant portion of revenues, earnings and net investments in foreign affiliates are exposed to changes in foreign currency exchange rates. We seek to manage our foreign exchange risk in part through operational means, including managing expected local currency revenues in relation to local currency costs and local currency assets in relation to local currency liabilities. We have not entered into any foreign currency forward contracts.
Revenue and Cost Recognition	Revenue and Cost Recognition We generally recognize accommodation, mobile facility rental and food service and other services revenues over time due to the continuous transfer of control to the customers as they simultaneously receive and consume benefits of our hospitality services. Revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We transfer control and recognize a sale based on a periodic (usually daily) room rate each night a customer stays in our rooms or when the services are rendered. In some contracts, rates may vary over the contract term. In these cases, revenue may be deferred and recognized on a straight-line basis over the contract term. A limited portion of our revenue is recognized at a point in time when control transfers to the customer, such as in connection with small modular construction and manufacturing contracts, minor food service arrangements and optional purchases our customers make for incidental services offered at our accommodation and mobile facilities. For significant projects, manufacturing revenues are recognized over time with progress towards completion measured using the cost based input method as the basis to recognize revenue and an estimated profit. Billings on such contracts in excess of costs incurred and estimated profits are classified as deferred revenue. Costs incurred and estimated profits in excess of billings on these contracts are recognized as unbilled receivables. Management believes this input method is the most appropriate measure of progress to the satisfaction of a performance obligation on larger modular construction and manufacturing contracts. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, estimated profitability and final contract settlements may result in revisions to projected costs and revenue and are recognized in the period in which the revisions to estimates are identified and the amounts can be reasonably estimated. Factors that may affect future project costs and margins include weather, production efficiencies, availability and costs of labor, materials and subcomponents. These factors can significantly impact the accuracy of our estimates and materially impact our future reported earnings. As a result of control transferring over time, the majority of our revenue is recognized based on the extent of progress towards completion of the performance obligation. At contract inception, we assess the goods and services promised in our contracts with customers and identify a performance obligation for each promise to transfer our customers a good or service (or bundle of goods or services) that is distinct. Our customers typically contract for hospitality services under take-or-pay contracts with terms that most often range from several months to three years. Our contract terms generally provide for a rental rate for a reserved room and an occupied room rate that compensates us for services provided. We typically contract our facilities to our customers on a fee per day basis where the goods and services promised include lodging and meals. To identify the performance obligations, we consider all of the goods and services promised in the context of the contract and the pattern of transfer to our customers. Revenues exclude taxes assessed based on revenues such as sales or value added taxes. Cost of services includes labor, food, utility costs, cleaning supplies, and other costs of operating our accommodations facilities. Cost of goods sold includes all direct material and labor costs and those costs related to contract performance, such as indirect labor, supplies, tools and repairs. Selling, general and administrative costs are charged to expense as incurred.
Income Taxes	Income Taxes Our operations are subject to Canadian federal and provincial income taxes, as well as foreign income taxes. We determine the provision for income taxes using the asset and liability approach. Under this approach, deferred income taxes represent the expected future tax consequences of temporary differences between the carrying amounts and tax bases of assets and liabilities. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. In assessing the need for a valuation allowance, we look to the future reversal of existing taxable temporary differences, taxable income in carryback years, the feasibility of tax planning strategies and estimated future taxable income. The valuation allowance can be affected by changes to tax laws, changes to statutory tax rates and changes to future taxable income estimates. We recognize tax benefits from uncertain tax positions only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such positions are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Please see Note 16 – Income Taxes for further information.
Receivables and Concentration of Credit Risk	Receivables and Concentration of Credit Risk Based on the nature of our customer base, we do not believe that we have any significant concentrations of credit risk other than our concentration in the Canadian oil sands and Australian mining industries. We evaluate the credit-worthiness of our significant, new and existing customers’ financial condition and, generally, we do not require collateral from our customers. For the year ended December 31, 2018, each of Imperial Oil, Fort Hills Energy LP and Suncor Energy Inc. accounted for more than 10% of our revenues. For the years ended December 31, 2017 and 2016, each of Imperial Oil and Fort Hills Energy LP accounted for more than 10% of our revenues.
Asset Retirement Obligations	Asset Retirement Obligations We record the fair value of a liability, which reflects the estimated present value of the amount of asset removal and site reclamation costs related to the retirement of our assets, for an ARO when it is incurred (typically when the asset is installed). When the liability is initially recorded, we capitalize the associated asset retirement cost by increasing the carrying amount of the related property, plant and equipment. Over time, the liability increases for the change in its present value, while the capitalized cost depreciates over the useful life of the related asset. Accretion expense is recognized over the estimated productive life of the related assets. If the fair value of the estimated ARO changes, an adjustment is recorded to both the ARO and the capitalized asset retirement cost. Revisions in estimated liabilities can result from changes in estimated inflation rates, changes in service and equipment costs and changes in the estimated timing of settling the ARO. We utilize current retirement costs to estimate the expected cash outflows for retirement obligations. We estimate the ultimate productive life of the properties and a risk-adjusted discount rate in order to determine the current present value of the obligation. We relieve ARO liabilities when the related obligations are settled. We have AROs that we are required to perform under law or contract once an asset is permanently taken out of service. Most of these obligations are not expected to be paid until several years in the future and will be funded from general company resources at the time of removal. Please see Note 15 – Asset Retirement Obligations for further discussion.
Share-based Compensation	Share-Based Compensation We sponsor an equity participation plan in which certain of our employees participate. We measure the cost of employee services received in exchange for an award of equity instruments (typically restricted share awards and deferred share awards) based on the grant-date fair value of the award. The fair value is calculated based on our share price on the grant-date. The resulting cost is recognized over the period during which an employee is required to provide service in exchange for the awards, usually the vesting period. We also grant phantom shares. All of the awards vest in equal annual installments and are accounted for as a liability based on the fair value of our share price. Participants granted units of phantom shares are entitled to a lump sum cash payment equal to the fair market value of a common share on the vesting date. We also grant performance share awards. These awards are earned in amounts between 0% and 200% of the participant’s target performance share award, based on the payout percentage associated with Civeo’s relative total shareholder return rank among a peer group of other companies. The fair value is estimated using option-pricing models. The resulting cost is recognized over the period during which an employee is required to provide service in exchange for the awards, usually the vesting period.
Guarantees	Guarantees Substantially all of our Canadian and U.S. subsidiaries are guarantors under our Amended Credit Agreement. See Note 12 - Debt. During the ordinary course of business, we also provide standby letters of credit or other guarantee instruments to certain parties as required for certain transactions initiated by us or our subsidiaries. As of December 31, 2018, the maximum potential amount of future payments that we could be required to make under these guarantee agreements (letters of credit) was approximately $4.0 million. We have not recorded any liability in connection with these guarantee arrangements. We do not believe, based on historical experience and information currently available, that it is likely that any amounts will be required to be paid under these guarantee arrangements.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires the use of estimates and assumptions by management in determining the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Examples of a few such estimates include revenue and income recognized on the cost-based input method, estimates of the amount and timing of costs to be incurred for asset retirement obligations, any valuation allowance recorded on net deferred tax assets, warranty claims, long-lived asset and goodwill impairments and allowance for doubtful accounts. Actual results could materially differ from those estimates.
Accounting for Contingencies	Accounting for Contingencies We have contingent liabilities and future claims for which we have made estimates of the amount of the eventual cost to liquidate these liabilities or claims. These liabilities and claims sometimes involve threatened or actual litigation where damages have been quantified and we have made an assessment of our exposure and recorded a provision in our accounts to cover an expected loss. Other claims or liabilities have been estimated based on their fair value or our experience in these matters and, when appropriate, the advice of outside counsel or other outside experts. Upon the ultimate resolution of these uncertainties, our future reported financial results will be impacted by the difference between our estimates and the actual amounts paid to settle a liability. Examples of areas where we have made important estimates of future liabilities include litigation, taxes, interest, insurance claims, warranty claims, contract claims and obligations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (the FASB), which are adopted by us as of the specified effective date. Unless otherwise discussed, management believes that the impact of recently issued standards or other guidance updates, which are not yet effective, will not have a material impact on our consolidated financial statements upon adoption. In January 2017, the FASB issued Accounting Standards Update (ASU) 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” which changes the definition of a business to assist entities with evaluating when a set of transferred assets and activities is a business. ASU 2017-01 requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If so, the set of transferred assets and activities is not a business. The standard is effective for interim and annual reporting periods beginning after December 15, 2017. Effective with our quarterly report on Form 10-Q for the quarter ended March 31, 2018, we have adopted this standard effective January 1, 2018. In January 2017, the FASB issued ASU 2017-04, "Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment." The standard simplifies the accounting for goodwill impairment by requiring a goodwill impairment to be measured using a single step impairment model, whereby the impairment equals the difference between the carrying amount and the fair value of the specified reporting units in their entirety. This eliminates the second step of the current impairment model that requires companies to first estimate the fair value of all assets in a reporting unit and measure impairments based on those fair values and a residual measurement approach. It also specifies that any loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 is effective prospectively for public business entities for annual reporting periods beginning after December 15, 2019, and early adoption is permitted. We will adopt this new standard no later than January 1, 2020. The impact of the new standard will be dependent on the specific facts and circumstances of future individual goodwill impairments, if any. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses” (ASU 2016-13). This new standard changes how companies will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. ASU 2016-13 is effective for financial statements issued for reporting periods beginning after December 15, 2019 and interim periods within the reporting periods. We are currently evaluating the impact of this new standard on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases” (Topic 842), which replaces the existing guidance for lease accounting. The guidance is effective for financial statements issued for reporting periods beginning after December 15, 2018 and interim periods within the reporting periods. We will adopt ASU 2016-02 and all related amendments as of January 1, 2019 and will elect the optional transition method, which allows us upon adoption to recognize a cumulative-effect adjustment to the opening balance of accumulated deficit for the application of the standard to our existing leases. ASU 2016-02 requires lessees to recognize a lease liability and a right-of-use asset for all leases. We have elected the short-term lease recognition exemption for all leases that qualify. Accordingly, we will not recognize right-of-use assets or lease liabilities for leases with terms shorter than 12 months. Our evaluation process includes reviewing all forms of leases, performing a completeness assessment over the lease population and analyzing the available practical expedients in order to determine the best implementation strategy. We have determined that certain of our accommodation contracts with customers contain both a lease and non-lease or service component and in those instances have concluded the service component is the predominant component. As a result, we will elect the practical expedient under ASU 2018-11, which allows us to combine the lease and non-lease components of revenues for presentation purposes in accordance with Accounting Standards Codification (ASC) Topic 606, “Revenue from Contracts with Customers” (ASC 606). We also have identified certain arrangements with customers whereby we are a lessor for the rental of mobile camp assets primarily in our U.S segment. We expect the adoption of this new standard will result in an immaterial increase on our consolidated balance sheet for right-of-use assets and corresponding lease liabilities. For arrangements where we are the lessor, we do not expect the adoption of the new lease standard to have any material impact on our financial statements as all of our leases are operating leases, which will result in straight-line recognition of rental revenue. In May 2014, the FASB issued ASU 2014-09 establishing ASC 606. ASC 606 establishes a comprehensive new revenue recognition model designed to depict the transfer of goods or services to a customer in an amount that reflects the consideration the entity expects to be entitled to receive in exchange for those goods or services and requires significantly enhanced revenue disclosures. The standard is effective for annual and interim reporting periods beginning after December 15, 2017. Effective with our quarterly report on Form 10-Q for the quarter ended March 31, 2018, we have adopted this standard effective January 1, 2018 using the modified retrospective method as applied to customer contracts that were not completed as of January 1, 2018. As a result, financial information for reporting periods beginning after January 1, 2018 is presented under ASC 606, while comparative financial information has not been adjusted and continues to be reported in accordance with the Company’s historical accounting policy for revenue recognition prior to the adoption of ASC 606. Upon adoption of this standard, we recognized a cumulative effect adjustment of $0.4 million to accumulated deficit in the accompanying consolidated balance sheet as of December 31, 2018. We expect the impact of the adoption of the new standard to be immaterial to our consolidated financial statements on an ongoing basis.

Revenue (Tables)

12 Months Ended

Dec. 31, 2018

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table disaggregates our revenue by our three reportable segments: Canada, Australia and U.S., and major categories for the years ended December 31, 2018, 2017 and 2016 (in thousands):



	2018		2017		2016
Canada
Accommodation revenues	$	266,899	$	228,062	$	238,221
Mobile facility rental revenues	9,316		3,935		9,217
Food service and other services revenues	15,601		11,891		14,280
Manufacturing revenues	4,196		1,707		16,746
Total Canada revenues	296,012		245,595		278,464

Australia
Accommodation revenues	$	117,896	$	111,221	$	106,815
Food service and other services revenues	1,342		—		—
Total Australia revenues	119,238		111,221		106,815

United States
Accommodation revenues	$	18,288	$	9,832	$	3,806
Mobile facility rental revenues	20,389		8,764		6,243
Manufacturing revenues	12,595		6,693		1,816
Food service and other services revenues	170		171		86
Total United States revenues	51,442		25,460		11,951

Total revenues	$	466,692	$	382,276	$	397,230

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction



	For the years ending December 31,
	2019		2020		2021		Thereafter		Total
Revenue expected to be recognized as of December 31, 2018	$	97,611	$	50,693	$	6,679	$	—	$	154,983

Impairment Charges (Tables)

12 Months Ended

Dec. 31, 2018

Asset Impairment Charges [Abstract]

Asset Impairment Charges

The following summarizes pre-tax impairment charges recorded during 2016, which are included in Impairment expense in our consolidated statements of operations (in thousands):



	Canada		Australia		U.S.		Total
Quarter ended March 31, 2016
Long-lived assets	$	—	$	—	$	8,400	$	8,400
Quarter ended September 30, 2016
Long-lived assets	37,729		—		—		37,729
Total	$	37,729	$	—	$	8,400	$	46,129

The following summarizes pre-tax impairment charges recorded during 2018, which are included in Impairment expense in our consolidated statements of operations (in thousands):



	Canada		Australia		U.S.		Total
Quarter ended March 31, 2018
Long-lived assets	$	28,661	$	—	$	—	$	28,661
Total	$	28,661	$	—	$	—	$	28,661

The following summarizes pre-tax impairment charges recorded during 2017, which are included in Impairment expense in our consolidated statements of operations (in thousands):



	Canada		Australia		U.S.		Total
Quarter ended September 30, 2017
Long-lived assets	$	4,360	$	—	$	—	$	4,360
Quarter ended December 31, 2017
Long-lived assets	27,244		—		—		27,244
Total	$	31,604	$	—	$	—	$	31,604

Details of Selected Balance Sheet Accounts (Tables)

12 Months Ended

Dec. 31, 2018

Balance Sheet Related Disclosures [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

Additional information regarding selected balance sheet accounts at December 31, 2018 and 2017 is presented below (in thousands):



	December 31, 2018			December 31, 2017
Accounts receivable, net:
Trade	$	48,875		$	46,692
Unbilled revenue	21,169			20,555
Other	555			914
Total accounts receivable	70,599			68,161
Allowance for doubtful accounts	(376		)	(1,338		)
Total accounts receivable, net	$	70,223		$	66,823

Schedule of Inventory, Current



	December 31, 2018		December 31, 2017
Inventories:
Finished goods and purchased products	$	2,461	$	2,211
Work in process	945		4,096
Raw materials	907		939
Total inventories	$	4,313	$	7,246

Property, Plant and Equipment



	Estimated Useful Life (in years)	December 31, 2018			December 31, 2017
Property, plant and equipment, net:
Land		$	46,805		$	40,567
Accommodations assets	3-15	1,650,758			1,658,867
Buildings and leasehold improvements	7-20	25,168			24,181
Machinery and equipment	4-15	10,693			8,848
Office furniture and equipment	3-7	54,459			53,688
Vehicles	3-5	14,589			13,869
Construction in progress		7,119			2,770
Total property, plant and equipment		1,809,591			1,802,790
Accumulated depreciation		(1,150,686		)	(1,108,957		)
Total property, plant and equipment, net		$	658,905		$	693,833

Schedule of Accrued Liabilities



	December 31, 2018		December 31, 2017
Accrued liabilities:
Accrued compensation	$	13,545	$	20,424
Accrued taxes, other than income taxes	2,177		1,224
Accrued interest	5		15
Other	229		545
Total accrued liabilities	$	15,956	$	22,208

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

Purchase consideration for Noralta acquisition

The purchase consideration and estimated fair value of Noralta’s net assets acquired as of April 2, 2018 is presented as follows:



(In thousands, except per share data)
Common shares issued	32,791
Common share price as of March 29, 2018	$	3.77
Common share consideration			$	123,622
Cash consideration (1)			157,539
Preferred Share consideration			59,042
Total purchase consideration			$	340,203
Less: Common shares held in escrow			(8,825		)
Less: Cash held in escrow			(11,607		)
Less: Preferred Shares held in escrow			(4,221		)
Total purchase consideration			$	315,550

(1)Net of $3.6 million in cash released to us to cover purchase price adjustments related to a working capital shortfall at closing.

Estimated fair values of assets acquired and liabilities assumed

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at April 2, 2018 (in thousands):



Cash and cash equivalents	$	24
Accounts receivable (1)	21,456
Inventories	839
Other current assets	4,266
Property, plant and equipment	129,424
Goodwill	120,893
Intangible assets	114,383
Total assets acquired	391,285

Accounts payable and accrued liabilities	15,023
Income taxes payable	1,038
Other current liabilities	2,027
Deferred income taxes	52,514
Other noncurrent liabilities	5,133
Total liabilities assumed	75,735
Net assets acquired	$	315,550


(1)	The aggregate fair value of the acquired accounts receivable approximated the aggregate gross contractual amount.

Purchase price allocation of identifiable intangible assets and liabilities

The purchase price allocation to the identifiable intangible assets and liabilities is as follows (in thousands):



	Fair Value at April 2, 2018
Amortizable Intangible Assets
Trade name	$	1,474
Contracts	110,413
Favorable lease contract	2,496
Total amortizable intangible assets	$	114,383

Amortizable Intangible Liabilities
Unfavorable lease contracts	$	2,456
Total amortizable intangible liabilities	$	2,456

Net intangible assets	$	111,927

Supplemental unaudited proforma financial information

The unaudited pro forma results do not purport to be indicative of the results of operations had the transaction occurred on the date indicated or of future results for the combined entities (in thousands, except per share data):



	Years Ended December 31, (Unaudited)
	Pro forma			Pro forma
	2018			2017
Revenues	$	501,275		$	506,040
Net loss attributable to Civeo Corporation common shareholders	(129,900		)	(91,420		)

Basic net loss per share attributable to Civeo Corporation common shareholders	$	(0.83	)	$	(0.57	)

Diluted net loss per share attributable to Civeo Corporation common shareholders	$	(0.83	)	$	(0.57	)

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

HARE

The calculation of earnings per share attributable to the Company is presented below for the periods indicated (in thousands, except per share amounts):



	2018			2017			2016
Basic Loss per Share
Net loss attributable to Civeo common shareholders	$	(131,832	)	$	(105,713	)	$	(96,388	)
Less: undistributed net income to participating securities	—			—			—
Net loss attributable to Civeo common shareholders - basic	$	(131,832	)	$	(105,713	)	$	(96,388	)

Weighted average common shares outstanding - basic	157,231			128,365			107,024

Basic loss per share	$	(0.84	)	$	(0.82	)	$	(0.90	)

Diluted Loss per Share
Net loss attributable to Civeo common shareholders - basic	$	(131,832	)	$	(105,713	)	$	(96,388	)
Less: undistributed net income to participating securities	—			—			—
Net loss attributable to Civeo common shareholders - diluted	$	(131,832	)	$	(105,713	)	$	(96,388	)

Weighted average common shares outstanding - basic	157,231			128,365			107,024
Effect of dilutive securities ⁽¹⁾	—			—			—
Weighted average common shares outstanding - diluted	157,231			128,365			107,024

Diluted loss per share	$	(0.84	)	$	(0.82	)	$	(0.90	)

(1)

Assets Held for Sale (Tables)

12 Months Ended

Dec. 31, 2018

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations



	December 31, 2018		December 31, 2017
Assets held for sale:
Property, plant and equipment, net	$	10,297	$	9,418
Inventories	—		44
Total assets held for sale	$	10,297	$	9,462

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2018

Supplemental Cash Flow Information [Abstract]

Schedule of Cash Flow, Supplemental Disclosures

Cash paid during the years ended December 31, 2018, 2017 and 2016 for interest and income taxes was as follows (in thousands):



	2018			2017			2016
Interest (net of amounts capitalized)	$	23,098		$	17,362		$	18,927
Net income taxes paid (refunds received)	(5,271		)	(7,755		)	3,404

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Carrying Amount of Goodwill

Changes in the carrying amount of goodwill from December 31, 2017 to December 31, 2018 are as follows (in thousands):



	Canadian			Australian		U.S.		Total
Balance as of December 31, 2017	$	—		$	—	$	—	$	—
Noralta Acquisition (1)	120,893			—		—		120,893
Foreign currency translation	(6,686		)	—		—		(6,686		)
Balance as of December 31, 2018	$	114,207		$	—	$	—	$	114,207


(1)	Please see Note 7 – Acquisitions for further information.

Schedule of Amortization of Intangible Assets

The following table presents the total amount of other intangible assets and the related accumulated amortization for major intangible asset classes as of December 31, 2018 and 2017 (in thousands):



	AS OF DECEMBER 31,
	2018					2017
	Gross Carrying Amount		Accumulated Amortization			Gross Carrying Amount		Accumulated Amortization
Amortizable Intangible Assets
Customer relationships	$	41,809	$	(34,754	)	$	45,209	$	(33,997	)
Trade name	1,393		(1,388		)	—		—
Contracts / agreements	147,090		(36,930		)	38,362		(26,853		)
Favorable lease contract	2,358		(198		)	—		—
Noncompete agreements	675		(675		)	675		(675		)
Total amortizable intangible assets	$	193,325	$	(73,945	)	$	84,246	$	(61,525	)

Indefinite-Lived Intangible Assets Not Subject to Amortization
Licenses	29		—			32		—
Total indefinite-lived intangible assets	29		—			32		—
Total intangible assets	$	193,354	$	(73,945	)	$	84,278	$	(61,525	)

Schedule of Remaining Amortization of Finite-Lived Intangible Assets

As of December 31, 2018, the estimated remaining amortization of our amortizable intangible assets was as follows (in thousands):



	Year Ending December 31,
2019	$	15,127
2020	12,262
2021	5,664
2022	5,664
2023	5,469
Thereafter	75,194
Total	$	119,380

Debt (Tables)

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

As of December 31, 2018 and 2017, long-term debt consisted of the following (in thousands):



	December 31, 2018		December 31, 2017
Canadian term loan, which matures on November 30, 2020; 2.50% of aggregate principal repayable per quarter; weighted average interest rate of 5.4% for the twelve-month period ended December 31, 2018	247,910		297,623

U.S. revolving credit facility, which matures on November 30, 2020, weighted average interest rate of 7.0% for the twelve-month period ended December 31, 2018	—		—

Canadian revolving credit facility, which matures on November 30, 2020, weighted average interest rate of 6.1% for the twelve-month period ended December 31, 2018	114,348		—

Australian revolving credit facility, which matures on November 30, 2020, weighted average interest rate of 5.4% for the twelve-month period ended December 31, 2018	16,918		—
	379,176		297,623
Less: Unamortized debt issuance costs	2,939		3,037
Total debt	376,237		294,586
Less: Current portion of long-term debt, including unamortized debt issuance costs, net	33,329		16,596
Long-term debt, less current maturities	$	342,908	$	277,990

Schedule of Maturities of Long-term Debt

Scheduled maturities of long-term debt as of December 31, 2018 are as follows (in thousands):



2019	33,729
2020	345,447
	$	379,176

Schedule Of Changes In Maximum Leverage Ratio

adjusted the maximum leverage ratio financial covenant, as follows:



Period Ended	Maximum Leverage Ratio
December 31, 2018	3.75 : 1.00
March 31, 2019 & thereafter	3.50 : 1.00

adjusted the maximum leverage ratio financial covenant, as follows:


•	If a qualified offering of indebtedness with gross proceeds in excess of $150 million has been consummated, a Maximum Leverage Ratio not to exceed the ratios set forth in the following table:



Period Ended	Maximum Leverage Ratio
December 31, 2018	4.50 : 1:00
March 31, 2019	4.75 : 1:00
June 30, 2019	4.50 : 1:00
September 30, 2019 & thereafter	4.00 : 1:00


•	and, if such qualified offering has not been consummated, a maximum leverage ratio not to exceed the ratios set forth in the following table:



Period Ended	Maximum Leverage Ratio
December 31, 2018	4.50 : 1:00
March 31, 2019	4.75 : 1:00
June 30, 2019	4.50 : 1:00
September 30, 2019	4.00 : 1:00
December 31, 2019 & thereafter	3.50 : 1:00

- 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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+ Details

Preferred Shares (Tables)

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

Schedule of Preferred Dividends

During the year ended December 31, 2018, we recognized preferred dividends on the Preferred Shares as follows (in thousands):



	2018
Deemed dividend on beneficial conversion feature at April 2, 2018	$	47,849
In-kind dividends	1,459
Deemed dividend on beneficial conversion feature related to in-kind dividend	281
Total preferred dividends	$	49,589

Asset Retirement Obligations (Tables)

12 Months Ended

Dec. 31, 2018

Asset Retirement Obligation Disclosure [Abstract]

Schedule of Asset Retirement Obligations

AROs at December 31, 2018 and 2017 were (in thousands):



	2018		2017
Asset retirement obligations	$	18,381	$	17,185
Less: Asset retirement obligations due within one year*	4,443		1,799
Long-term asset retirement obligations	$	13,938	$	15,386



*	Classified as a current liability on the consolidated balance sheets, under the caption “Other current liabilities.” Related to remediation work planned for 2018.

Schedule of Change in Asset Retirement Obligation

During the years ended December 31, 2018, 2017 and 2016, our ARO changed as follows (in thousands):



	2018			2017			2016
Balance as of January 1	$	17,185		$	17,584		$	17,299
Accretion of discount	1,689			1,353			1,351
New obligations	6,629			86			—
Change in estimates of existing obligations	(4,336		)	(1,901		)	(1,182		)
Settlement of obligations	(1,013		)	(816		)	(376		)
Foreign currency translation	(1,773		)	879			492
Balance as of December 31	$	18,381		$	17,185		$	17,584

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Income tax benefit. Pre-tax loss for the years ended December 31, 2018, 2017 and 2016 consisted of the following (in thousands):



	2018			2017			2016
Canada operations	$	(100,874	)	$	(87,143	)	$	(87,234	)
Foreign operations	(12,338		)	(31,601		)	(28,698		)
Total	$	(113,212	)	$	(118,744	)	$	(115,932	)

Schedule of Components of Income Tax Expense (Benefit)

The components of the income tax benefit for the years ended December 31, 2018, 2017 and 2016 consisted of the following (in thousands):



	2018			2017			2016
Current:
Canada	$	(1,151	)	$	(5,986	)	$	(8,646	)
Foreign	1,189			1,472			1,749
Total	$	38		$	(4,514	)	$	(6,897	)

Deferred:
Canada	$	(31,403	)	$	(9,194	)	$	(12,169	)
Foreign	—			218			(1,039		)
Total	$	(31,403	)	$	(8,976	)	$	(13,208	)

Total Benefit	$	(31,365	)	$	(13,490	)	$	(20,105	)

Schedule of Effective Income Tax Rate Reconciliation

The income tax benefit differs from an amount computed at Canadian statutory rates as follows for the years ended December 31, 2018, 2017 and 2016 (in thousands):



	2018					2017					2016
Federal tax benefit at statutory rates	$	(30,567	)	27.0	%	$	(32,061	)	27.0	%	$	(31,302	)	27.0	%
Effect of foreign income tax, net	(276		)	0.2	%	(3,399		)	2.9	%	(6,593		)	5.7	%
Enacted tax rate change – U.S. Tax Reform	—			—	%	9,047			(7.6	)%	—			—	%
Valuation allowance – U.S. Tax Reform	—			—	%	(9,047		)	7.6	%	—			—	%
Valuation allowance – Other	(622		)	0.6	%	19,130			(16.1	)%	15,051			(13.0	)%
Tax effects of restructuring	—			—	%	—			—	%	3,038			(2.6	)%
Deemed income from foreign subsidiaries	321			(0.3	)%	334			(0.3	)%	1,108			(1.0	)%
Enacted tax rate change - Canada	—			—	%	598			(0.5	)%	712			(0.6	)%
Other, net	(221		)	0.2	%	1,908			(1.6	)%	(2,119		)	1.8	%
Net income tax benefit	$	(31,365	)	27.7	%	$	(13,490	)	11.4	%	$	(20,105	)	17.3	%

Schedule of Deferred Tax Assets and Liabilities

Deferred Tax Liabilities and Assets. The significant items giving rise to the deferred tax assets and liabilities as of December 31, 2018 and 2017 are as follows (in thousands):



	2018			2017
Deferred tax assets:
Net operating loss	$	92,600		$	70,920
Employee benefits	2,972			5,560
Deductible goodwill and other intangibles	20,142			50,758
Other reserves	6,903			6,854
Unearned revenue	868			1,424
Other	2,000			188
Deferred tax assets	125,485			135,704
Valuation allowance	(82,833		)	(90,663		)
Deferred tax assets, net	$	42,652		$	45,041
Deferred tax liabilities:
Depreciation	$	(61,094	)	$	(44,141	)
Investment	—			(900		)
Deferred tax liabilities	(61,094		)	(45,041		)
Net deferred tax liability	$	(18,442	)	$	—

Summary Of Operating Loss and Tax Credit Carry forwards

NOL Carryforwards. The following table summarizes net operating loss (NOL) carryforwards at December 31, 2018 (in thousands):



	Amount		Expiration Period
Net operating loss carryforwards:
Canada	$	177,681	Begins to expire in 2035
Australia	98,770		Does not expire
U.S. – Federal	36,380		Begins to expire in 2036
U.S. – Federal	8,807		Does not expire
U.S. – State	5,506		Begins to expire in 2020

Summary of Valuation Allowance

Changes in our valuation allowance for the years ended December 31, 2018 and 2017 are as follows (in thousands):



	Federal / State NOLs			Net Deferred Tax Assets			Other			Total
Balance as of December 31, 2016	$	(19,113	)	$	(56,043	)	$	(1,001	)	$	(76,157	)
Change in income tax provision - U.S. Tax Reform	4,574			4,473			—			9,047
Change in income tax provision - Other	(17,622		)	(1,508		)	—			(19,130		)
Other change	1,277			(1,290		)	255			242
Foreign currency translation	(515		)	(4,150		)	—			(4,665		)
Balance as of December 31, 2017	(31,399		)	(58,518		)	(746		)	(90,663		)
Change in income tax provision	(1,464		)	2,086			—			622
Other change	(348		)	1,495			(28		)	1,119
Foreign currency translation	3,907			2,122			60			6,089
Balance as of December 31, 2018	$	(29,304	)	$	(52,815	)	$	(714	)	$	(82,833	)

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):



	2018		2017		2016
Balance as of January 1	$	—	$	—	$	679
Additions for tax positions of prior years	—		—		—
Reductions for tax positions of prior years	—		—		—
Reductions for settlements	—		—		—
Lapse of the applicable statute of limitations	—		—		(679		)
Balance as of December 31	$	—	$	—	$	—

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases

Minimum future operating lease obligations in effect at December 31, 2018, were as follows (in thousands):



2019	$	5,384
2020	5,090
2021	3,863
2022	2,826
2023	2,010
Thereafter	6,525
Total	$	25,698

Share Based Compensation (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Share-based Compensation, Stock Options, Activity



	Options		Weighted Average Exercise Price Per Share		Weighted Average Contractual Life (Years)	Intrinsic Value (Thousands)
Outstanding Options at December 31, 2015	390,334		$	13.58	3.5	$	—
Granted	—		—
Exercised	—		—
Forfeited / Expired	(224,448	)	10.33
Outstanding Options at December 31, 2016	165,886		$	17.98	4.6	$	—
Granted	—		—
Exercised	—		—
Forfeited / Expired	(20,085	)	18.10
Outstanding Options at December 31, 2017	145,801		$	17.97	4.5	$	—
Granted	—		—
Exercised	—		—
Forfeited / Expired	—		—
Outstanding Options at December 31, 2018	145,801		$	17.97	3.3	$	—

Exercisable Options at December 31, 2016	145,804		$	17.67	4.4	$	—
Exercisable Options at December 31, 2017	139,491		$	17.79	4.2	$	—
Exercisable Options at December 31, 2018	145,801		$	17.97	3.3	$	—

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range

The following table summarizes information for outstanding options of our employees at December 31, 2018:



	Options Outstanding				Options Exercisable
Range of Exercise Prices	Number Outstanding as of December 31, 2018	Weighted Average Remaining Contractual Life	Weighted Average Exercise Price		Number Exercisable as of December 31, 2018	Weighted Average Exercise Price
$16.43	63,142	3.13	$	16.43	63,142	$	16.43
$17.48	29,849	5.14	$	17.48	29,849	$	17.48
$18.43	27,553	4.13	$	18.43	27,553	$	18.43
$21.87	25,257	6.14	$	21.87	25,257	$	21.87
16.43 -21.87	145,801	4.25	$	17.97	145,801	$	17.97

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity

The following table presents the changes in restricted share and deferred share awards outstanding and related information for our employees during the years ended December 31, 2018, 2017 and 2016:



	Number of Awards		Weighted Average Grant Date Fair Value Per Share
Nonvested shares at December 31, 2015	1,313,564		$	7.29
Granted	584,283		1.64
Vested	(526,628	)	8.15
Forfeited	(72,847	)	7.04
Nonvested shares at December 31, 2016	1,298,372		$	4.41
Granted	1,655,067		3.14
Vested	(733,147	)	4.19
Forfeited	(49,968	)	3.43
Nonvested shares at December 31, 2017	2,170,324		$	3.54
Granted	2,861,775		3.42
Vested	(1,247,522	)	3.92
Forfeited	(101,839	)	3.69
Nonvested shares at December 31, 2018	3,682,738		$	3.31

Schedule of Nonvested Share Activity

The following table presents the changes in phantom share awards outstanding and related information for our employees during the years ended December 31, 2018, 2017 and 2016:



	Number of Awards
Nonvested shares at December 31, 2015	1,798,200
Granted	6,831,957
Vested	(608,230	)
Forfeited	(1,751,963	)
Nonvested shares at December 31, 2016	6,269,964
Granted	750,525
Vested	(2,207,589	)
Forfeited	(263,161	)
Nonvested shares at December 31, 2017	4,549,739
Granted	—
Vested	(2,270,214	)
Forfeited	(12,951	)
Nonvested shares at December 31, 2018	2,266,574

Schedule of Share-based Payment Award, Performance Share Awards, Valuation Assumptions

The initial total shareholder return (TSR) performance was based on historical performance of our common shares and the peer group’s common shares.



	2018		2017		2016
Risk-free weighted interest rate	2.40	%	1.50	%	0.92	%
Expected volatility	79.0	%	90.0	%	90.0	%
Initial TSR	(0.4	)%	0.04	%	93.7	%

Share-based Compensation, Performance Shares Award Nonvested Activity

The following table presents the changes in performance share awards outstanding and related information for our employees during the year ended December 31, 2018, 2017 and 2016:



	Number of Awards		Weighted Average Grant Date Fair Value Per Share
Nonvested shares at December 31, 2015	—		$	—
Granted	2,400,606		3.18
Vested	—		—
Forfeited	(448,922	)	3.18
Nonvested shares at December 31, 2016	1,951,684		$	3.18
Granted	762,497		5.20
Vested	—		—
Forfeited	(38,699	)	3.64
Nonvested shares at December 31, 2017	2,675,482		$	3.75
Granted	848,830		5.30
Vested	—		—
Forfeited	—		—
Nonvested shares at December 31, 2018	3,524,312		$	4.12

Segment and Related Information (Tables)

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

Financial information by business segment for each of the three years ended December 31, 2018, 2017 and 2016 is summarized in the following table (in thousands):



	Total Revenues		Depreciation and amortization			Operating loss			Capital expenditures		Total assets
2018
Canada	$	296,012	$	66,980		$	(61,487	)	$	6,025	$	804,618
Australia	119,238		40,441			(1,950		)	4,658		292,271
United States	51,442		10,626			(8,640		)	5,388		60,282
Corporate and eliminations	—		7,799			(15,978		)	1,037		(155,494		)
Total	$	466,692	$	125,846		$	(88,055	)	$	17,108	$	1,001,677

2017
Canada	$	245,595	$	69,983		$	(63,211	)	$	3,893	$	550,378
Australia	111,221		45,699			(11,528		)	2,772		353,840
United States	25,460		4,653			(14,426		)	1,912		33,128
Corporate and eliminations	—		6,108			(8,806		)	2,617		(83,434		)
Total	$	382,276	$	126,443		$	(97,971	)	$	11,194	$	853,912

2016
Canada	$	278,464	$	80,837		$	(59,351	)	$	3,773	$	548,786
Australia	106,815		45,883			(6,853		)	5,682		376,008
United States	11,951		5,433			(24,616		)	6		29,799
Corporate and eliminations	—		(851		)	(4,940		)	10,318		(44,147		)
Total	$	397,230	$	131,302		$	(95,760	)	$	19,779	$	910,446

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas



	Canada		Australia		U.S. and Other		Total
2018
Revenues from unaffiliated customers	$	296,012	$	119,238	$	51,442	$	466,692
Long-lived assets	580,644		263,094		50,142		893,880

2017
Revenues from unaffiliated customers	$	245,595	$	111,221	$	25,460	$	382,276
Long-lived assets	353,710		331,511		32,280		717,501

2016
Revenues from unaffiliated customers	$	278,464	$	106,815	$	11,951	$	397,230
Long-lived assets	431,477		348,293		46,995		826,765

Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

The following table summarizes quarterly financial information for 2018 and 2017 (in thousands, except per share amounts):



	First Quarter⁽²⁾			Second Quarter ⁽³⁾			Third Quarter ⁽⁴⁾			Fourth Quarter ⁽⁵⁾
2018
Revenues	$	101,504		$	130,177		$	120,491		$	114,520
Gross profit(1)	24,176			41,440			38,738			31,956
Net loss attributable to Civeo	(55,457		)	(48,321		)	(14,250		)	(13,804		)
Basic loss per share	(0.42		)	(0.29		)	(0.09		)	(0.08		)
Diluted loss per share	(0.42		)	(0.29		)	(0.09		)	(0.08		)

2017
Revenues	$	91,429		$	92,010		$	97,489		$	101,348
Gross profit(1)	29,757			32,526			31,962			30,773
Net loss attributable to Civeo	(20,987		)	(14,816		)	(22,331		)	(47,579		)
Basic loss per share	(0.17		)	(0.11		)	(0.17		)	(0.36		)
Diluted loss per share	(0.17		)	(0.11		)	(0.17		)	(0.36		)


(1)	Represents "revenues" less "product costs" and "service and other costs" included in our consolidated statements of operations.


(2)	In the first quarter of 2018, we recognized the following items:


•	A charge of $28.7 million ($20.9 million after-tax, or $0.16 per diluted share), related to certain lodge assets in the Canadian oil sands which carrying values we determined not to be recoverable. The charge, which is related to our Canadian segment, is included in Impairment expense on the accompanying consolidated statements of operations.


•	Costs associated with the Noralta Acquisition of $1.0 million ($1.0 million after-tax, or $0.01 per diluted share), included in Selling, general and administrative expenses on the accompanying consolidated statements of operations.

In the first quarter of 2017, there were no significant items recognized.


(3)	In the second quarter of 2018, we recognized the following items:


•	Costs associated with the Noralta Acquisition of $5.6 million ($5.1 million after-tax, or $0.03 per diluted share), included primarily in Selling, general and administrative expenses on the accompanying consolidated statements of operations.

In the second quarter of 2017, there were no significant items recognized.


(4)	In the third quarter of 2018, we recognized the following items:


•	Costs associated with the Noralta Acquisition of $0.5 million ($0.4 million after-tax, or $0.00 per diluted share), included primarily in Selling, general and administrative expenses on the accompanying consolidated statements of operations.

In the third quarter of 2017, we recognized the following items:


•	A charge of $4.4 million ($3.2 million after-tax, or $0.02 per diluted share), related to leasehold improvements and undeveloped land positions in the British Columbia LNG market which carrying value we determined not to be recoverable. The charge, which is related to our Canadian segment, is included in Impairment expense on the accompanying consolidated statements of operations.


(5)	In the fourth quarter of 2018, we recognized the following items:


•	Costs associated with the Noralta Acquisition of $2.1 million ($1.7 million after-tax, or $0.01 per diluted share), included in Service and other costs ($0.6 million), Selling, general and administrative expenses ($0.6 million) and Other income ($0.9 million) on the accompanying consolidated statements of operations.


•	Reversal of depreciation expense of $2.8 million that should not have been recorded in the first, second and third quarters of 2018. We determined that the overstatement of depreciation expense was not material to our financial statements for the periods ended September 30, June 30 or March 31, 2018 and therefore corrected the error in the fourth quarter of 2018.

In the fourth quarter of 2017, we recognized the following items:


•	Costs associated with the Noralta Acquisition of $2.3 million ($2.2 million after-tax, or $0.02 per diluted share), included in Selling, general and administrative expenses on the accompanying consolidated statements of operations.


•	A charge of $27.2 million ($19.9 million after-tax, or $0.15 per diluted share), related to certain lodge assets in the southern oil sands which carrying values we determined not to be recoverable. The charge, which is related to our Canadian segment, is included in Impairment expense on the accompanying consolidated statements of operations.

Description of Business and Basis of Presentation (Details)	12 Months Ended
	Dec. 31, 2018 segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	3

Summary of Significant Accounting Policies (Details) - USD ($)			12 Months Ended
	Feb. 21, 2017	Feb. 23, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Apr. 02, 2018
Goodwill			$ 114,207,000	$ 0
Interest costs capitalized			0	0	$ 0
Foreign currency losses			(800,000)	$ (1,500,000)	$ (600,000)
Maximum amount of future payments under guarantee arrangements			4,000,000
Prior period reclassification adjustment			$ 394,000
Minimum \| Civeo Plan \| Performance Shares
Percentage of participant target performance share award	0.00%	0.00%	0.00%
Maximum \| Civeo Plan \| Performance Shares
Percentage of participant target performance share award	200.00%	200.00%	200.00%
Measurement Input, Long-term Revenue Growth Rate
Measurement inputs used to calculate Goodwill impairment			3.00%
Accumulated Deficit
Prior period reclassification adjustment			$ 394,000
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] \| Accumulated Deficit \| Reclassification of Tax Withholdings from Operating Activities to Financing Activities
Prior period reclassification adjustment			$ 400,000
Noralta
Goodwill						$ 120,893,000

Revenue - Disaggregation of Revenue (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2018 USD ($) segment	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Disaggregation of Revenue [Line Items]
Number of reporting units \| segment									3
Revenues	$ 114,520	$ 120,491	$ 130,177	$ 101,504	$ 101,348	$ 97,489	$ 92,010	$ 91,429	$ 466,692	$ 382,276	$ 397,230
Canadian
Disaggregation of Revenue [Line Items]
Revenues									296,012	245,595	278,464
Australian
Disaggregation of Revenue [Line Items]
Revenues									119,238	111,221	106,815
U.S.
Disaggregation of Revenue [Line Items]
Revenues									51,442	25,460	11,951
Accommodation revenues \| Canadian
Disaggregation of Revenue [Line Items]
Revenues									266,899	228,062	238,221
Accommodation revenues \| Australian
Disaggregation of Revenue [Line Items]
Revenues									117,896	111,221	106,815
Accommodation revenues \| U.S.
Disaggregation of Revenue [Line Items]
Revenues									18,288	9,832	3,806
Mobile facility rental revenues \| Canadian
Disaggregation of Revenue [Line Items]
Revenues									9,316	3,935	9,217
Mobile facility rental revenues \| U.S.
Disaggregation of Revenue [Line Items]
Revenues									20,389	8,764	6,243
Food service and other services revenues \| Canadian
Disaggregation of Revenue [Line Items]
Revenues									15,601	11,891	14,280
Food service and other services revenues \| Australian
Disaggregation of Revenue [Line Items]
Revenues									1,342	0	0
Food service and other services revenues \| U.S.
Disaggregation of Revenue [Line Items]
Revenues									170	171	86
Manufacturing revenues \| Canadian
Disaggregation of Revenue [Line Items]
Revenues									4,196	1,707	16,746
Manufacturing revenues \| U.S.
Disaggregation of Revenue [Line Items]
Revenues									$ 12,595	$ 6,693	$ 1,816

Revenue - Remaining Expected Performance Obligation (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Revenue from Contract with Customer [Abstract]
Revenue expected to be recognized	$ 154,983
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue from Contract with Customer [Abstract]
Revenue expected to be recognized	$ 97,611
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue expected to be recognized, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-10-01
Revenue from Contract with Customer [Abstract]
Revenue expected to be recognized	$ 50,693
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue from Contract with Customer [Abstract]
Revenue expected to be recognized	$ 0
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue expected to be recognized, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2109-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue expected to be recognized, period	1 year

Impairment Charges - Narrative (Details) - USD ($)	3 Months Ended					12 Months Ended
Impairment Charges - Narrative (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Impaired Long-Lived Assets Held and Used [Line Items]
Property, Plant and Equipment, Net		$ 693,833,000				$ 658,905,000	$ 693,833,000
Impairment of Long-Lived Assets Held-for-use	$ 28,661,000	27,244,000	$ 4,360,000	$ 37,729,000	$ 8,400,000
Impairment expense						28,661,000	31,604,000	$ 46,129,000
Canadian
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of Long-Lived Assets Held-for-use	28,700,000	27,244,000	4,360,000	37,729,000	0
Impairment expense						28,661,000	31,604,000	37,729,000
Australian
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of Long-Lived Assets Held-for-use	0	0	0	0	0
Impairment expense						0	0	0
U.S.
Impaired Long-Lived Assets Held and Used [Line Items]
Property, Plant and Equipment, Net					3,800,000
Impairment of Long-Lived Assets Held-for-use	0	0	0	0	8,400,000
Impairment expense						$ 0	0	$ 8,400,000
Canadian Lodge In Southern Alberta \| Canadian
Impaired Long-Lived Assets Held and Used [Line Items]
Property, Plant and Equipment, Net	$ 0	0					$ 0
Impairment of Long-Lived Assets Held-for-use		$ 27,200,000
Open Camp Assets \| Canadian
Impaired Long-Lived Assets Held and Used [Line Items]
Property, Plant and Equipment, Net			0
Impairment of Long-Lived Assets Held-for-use			3,200,000
Undeveloped Land Positions \| Canadian
Impaired Long-Lived Assets Held and Used [Line Items]
Property, Plant and Equipment, Net				5,600,000
Impairment of Long-Lived Assets Held-for-use			$ 1,200,000		$ 8,400,000
Mobile Camp Assets \| Canadian
Impaired Long-Lived Assets Held and Used [Line Items]
Property, Plant and Equipment, Net				$ 26,600,000

Impairment Charges - Summary of Pre-tax Impairment Charges Included in Impairment Expense (Details) - USD ($) $ in Thousands	3 Months Ended					12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 28,661	$ 27,244	$ 4,360	$ 37,729	$ 8,400
Total						$ 28,661	$ 31,604	$ 46,129
Canadian
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of Long-Lived Assets Held-for-use	28,700	27,244	4,360	37,729	0
Total						28,661	31,604	37,729
Australian
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of Long-Lived Assets Held-for-use	0	0	0	0	0
Total						0	0	0
U.S.
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 0	$ 0	$ 0	$ 0	$ 8,400
Total						$ 0	$ 0	$ 8,400

Details of Selected Balance Sheet Accounts - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2018	Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Inventory [Line Items]
Inventory Write-down			$ 0	$ 525	$ 850
Cost of Sales \| Canadian
Inventory [Line Items]
Inventory Write-down	$ 500	$ 900

Details of Selected Balance Sheet Accounts - Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accounts receivable, net:
Accounts receivable	$ 70,599	$ 68,161
Allowance for doubtful accounts	(376)	(1,338)
Total accounts receivable, net	70,223	66,823
Trade
Accounts receivable, net:
Accounts receivable	48,875	46,692
Unbilled revenue
Accounts receivable, net:
Accounts receivable	21,169	20,555
Other
Accounts receivable, net:
Accounts receivable	$ 555	$ 914

Details of Selected Balance Sheet Accounts - Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Inventory, Net [Abstract]
Finished goods and purchased products	$ 2,461	$ 2,211
Work in process	945	4,096
Raw materials	907	939
Total inventories	$ 4,313	$ 7,246

Details of Selected Balance Sheet Accounts - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 1,809,591	$ 1,802,790
Accumulated depreciation	(1,150,686)	(1,108,957)
Total property, plant and equipment, net	658,905	693,833
Land
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	46,805	40,567
Accommodations assets
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 1,650,758	1,658,867
Accommodations assets \| Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	3 years
Accommodations assets \| Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	15 years
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 25,168	24,181
Buildings and leasehold improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	7 years
Buildings and leasehold improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	20 years
Machinery and equipment
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 10,693	8,848
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	4 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	15 years
Office furniture and equipment
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 54,459	53,688
Office furniture and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	3 years
Office furniture and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	7 years
Vehicles
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 14,589	13,869
Vehicles \| Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	3 years
Vehicles \| Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life (in years)	5 years
Construction in progress
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 7,119	$ 2,770

Details of Selected Balance Sheet Accounts - Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accrued liabilities:
Accrued compensation	$ 13,545	$ 20,424
Accrued taxes, other than income taxes	2,177	1,224
Accrued interest	5	15
Other	229	545
Total accrued liabilities	$ 15,956	$ 22,208

Acquisitions - Noralta Acquisition Narrative (Details) $ / shares in Units, $ in Thousands, $ in Millions			3 Months Ended		12 Months Ended
	Apr. 02, 2018 USD ($) shares	Apr. 02, 2018 CAD ($) shares	Dec. 31, 2018 USD ($) shares	Sep. 30, 2018 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Mar. 29, 2018 USD ($) $ / shares
Business Acquisition [Line Items]
Cash held in escrow, expected to be released	$ (11,607)
Common share price \| $ / shares								$ 3.77
Acquisition related costs					$ 9,100	$ 2,300
Loss included in other income					(1,623)	$ (1,308)	$ (2,645)
Service and Other Costs
Business Acquisition [Line Items]
Acquisition related costs					1,000
Selling, General and Administrative Expenses
Business Acquisition [Line Items]
Acquisition related costs					7,200
Other Income
Business Acquisition [Line Items]
Acquisition related costs					900
Noralta
Business Acquisition [Line Items]
Total consideration paid to acquire business	$ 161,200	$ 207.7
Cash held in escrow, expected to be released		$ (43.5)
Common shares held in escrow, expected to be released \| shares	13,500,000.0	13,500,000.0
Escrow deposit disbursements	$ 3,600		$ 10,400	$ 3,600
Escrow deposit disbursement released to seller			1,200
Revenue recorded related to acquisition					85,800
Gross margin recorded related to acquisition					$ 31,500
Portion of consideration paid for acquisition held in escrow	$ 11,600
Loss included in other income			800
Common Shares \| Noralta
Business Acquisition [Line Items]
Common shares issued \| shares	32,791,000	32,791,000
Shares held in escrow expected to be released based on employee compensation costs \| shares	2,400,000.0	2,400,000.0
Escrow deposit disbursements			2,200
Escrow deposit disbursement released to seller			$ 200
Preferred Shares \| Noralta
Business Acquisition [Line Items]
Shares held in escrow expected to be released based on employee compensation costs \| shares	692	692
Trade name \| Noralta
Business Acquisition [Line Items]
Useful life of acquired finite-lived intangible assets	9 months	9 months
Contracts \| Noralta
Business Acquisition [Line Items]
Useful life of acquired finite-lived intangible assets	20 years	20 years
Minimum \| Unfavorable lease contracts \| Noralta
Business Acquisition [Line Items]
Useful life of acquired finite-lived intangible assets	3 years 292 days	3 years 292 days
Maximum \| Unfavorable lease contracts \| Noralta
Business Acquisition [Line Items]
Useful life of acquired finite-lived intangible assets	9 years 109 days	9 years 109 days
Class A Series 1 Preferred Stock \| Preferred Shares \| Noralta
Business Acquisition [Line Items]
Common shares issued \| shares	9,679	9,679
Shares held in escrow expected to be released based on employee compensation costs \| shares	692	692	637
Initial liquidation preference amount	$ 96,800							$ 96,800
Preferred shares held in escrow, released to seller \| shares			55
Preferred shares issued valuation percentage								61.00%
Beneficial conversion feature	$ 47,800

Acquisitions - Noralta Business Acquisition (Details) $ / shares in Units, shares in Thousands, $ in Thousands, $ in Millions			3 Months Ended
	Apr. 02, 2018 USD ($) shares	Apr. 02, 2018 CAD ($) shares	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Mar. 29, 2018 $ / shares
Business Acquisition [Line Items]
Common share price \| $ / shares					$ 3.77
Less: Common shares held in escrow	$ (8,825)
Less: Cash held in escrow	11,607
Less: Preferred Shares held in escrow	(4,221)
Noralta
Business Acquisition [Line Items]
Cash consideration	157,539
Total purchase consideration	340,203
Less: Cash held in escrow		$ 43.5
Total purchase consideration	315,550
Escrow deposit disbursements	$ 3,600		$ 10,400	$ 3,600
Common Shares \| Noralta
Business Acquisition [Line Items]
Common shares issued \| shares	32,791	32,791
Value of shares issued as consideration for acquisitions	$ 123,622
Escrow deposit disbursements			$ 2,200
Preferred Shares \| Noralta
Business Acquisition [Line Items]
Value of shares issued as consideration for acquisitions	$ 59,042

Acquisitions - Purchase Price Allocation (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Apr. 02, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill	$ 114,207		$ 0
Noralta
Business Acquisition [Line Items]
Cash and cash equivalents		$ 24
Accounts receivable		21,456
Inventories		839
Other current assets		4,266
Property, plant and equipment		129,424
Goodwill		120,893
Intangible assets		114,383
Total assets acquired		391,285
Accounts payable and accrued liabilities		15,023
Income taxes payable		1,038
Other current liabilities		2,027
Deferred income taxes		52,514
Other noncurrent liabilities		5,133
Total liabilities assumed		75,735
Net assets acquired		$ 315,550

Acquisitions - Purchase price allocation of intangible assets and liabilities (Details) - Noralta $ in Thousands	Apr. 02, 2018 USD ($)
Business Acquisition [Line Items]
Total amortizable intangible assets	$ 114,383
Total amortizable intangible liabilities	2,456
Net intangible assets	111,927
Unfavorable lease contracts
Business Acquisition [Line Items]
Total amortizable intangible liabilities	2,456
Trade name
Business Acquisition [Line Items]
Total amortizable intangible assets	1,474
Contracts
Business Acquisition [Line Items]
Total amortizable intangible assets	110,413
Favorable lease contract
Business Acquisition [Line Items]
Total amortizable intangible assets	$ 2,496

Acquisitions - Supplemental Pro Forma Financial Information (Details) - Noralta - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Revenues	$ 501,275	$ 506,040
Net loss attributable to Civeo Corporation common shareholders	$ (129,900)	$ (91,420)
Basic net loss per share attributable to Civeo Corporation common shareholders	$ (0.83)	$ (0.57)
Diluted net loss per share attributable to Civeo Corporation common shareholders	$ (0.83)	$ (0.57)

Acquisitions - Lakeland Acquisition Narrative (Details) - Lakeland $ in Millions	Feb. 28, 2018 USD ($) a Room shares
Business Acquisition [Line Items]
Total purchase consideration	$ 28.0
Cash payment	23.5
Value of shares issued as consideration for acquisitions	$ 4.5
Common shares issued \| shares	1,200,000.0
Number of rooms \| Room	400
Area of land \| a	40
Intangible assets acquired	$ 8.2
Remaining contract term of customer contract acquired	16 months

Earnings Per Share - Narrative (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Employee Stock Option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3.7	2.1	1.3
Preferred Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	29.8

Earnings Per Share - Calculation of Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Basic Loss per Share
Less: undistributed net income to participating securities									$ 0	$ 0	$ 0
Net loss attributable to common shareholders - basic									$ (131,832)	$ (105,713)	$ (96,388)
Weighted average common shares outstanding - basic									157,231	128,365	107,024
Basic loss per share	$ (0.08)	$ (0.09)	$ (0.29)	$ (0.42)	$ (0.36)	$ (0.17)	$ (0.11)	$ (0.17)	$ (0.84)	$ (0.82)	$ (0.9)
Net Income (Loss) from Continuing Operations Available to Common Shareholders, Diluted									$ (131,832)	$ (105,713)	$ (96,388)
Diluted Loss per Share
Net loss attributable to Civeo common shareholders									(131,832)	(105,713)	(96,388)
Net loss attributable to common shareholders - diluted									$ (131,832)	$ (105,713)	$ (96,388)
Effect of dilutive securities (in shares)									0	0	0
Weighted average common shares outstanding - diluted									157,231	128,365	107,024
Diluted loss per share	$ (0.08)	$ (0.09)	$ (0.29)	$ (0.42)	$ (0.36)	$ (0.17)	$ (0.11)	$ (0.17)	$ (0.84)	$ (0.82)	$ (0.9)

Assets Held for Sale - Narrative (Details)	3 Months Ended	12 Months Ended
Assets Held for Sale - Narrative (Details)	Dec. 31, 2018 USD ($) Property	Dec. 31, 2018 USD ($) Property	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Estimated fair value of assets held for sale	$ 10,297,000	$ 10,297,000	$ 9,462,000
Modular Construction and Manufacturing Plant Near Edmonton, Alberta, Canada \| Canadian Segment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation expense related to held for sale asset		0	$ 500,000	$ 700,000
Undeveloped Land Positions in the British Columbia Segment \| Canadian Segment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Estimated fair value of assets held for sale	$ 4,000,000	$ 4,000,000
Noralta \| Corporate Office, Nisku Alberta, Canada \| Canadian Segment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of Real Estate Properties \| Property	2	2
Sale of Nisku, Alberta, Canada property	$ 1,800,000
Number of Real Estate Properties Sold \| Property	1
Recorded value of remaining Nisku, Alberta, Canada land title	$ 1,700,000	$ 1,700,000

Assets Held for Sale - Carrying Amount of Assets Held for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Assets held for sale:
Property, plant and equipment, net	$ 10,297	$ 9,418
Inventories	0	44
Total assets held for sale	$ 10,297	$ 9,462

Supplemental Cash Flow Information - Cash Paid for Interest and Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Supplemental Cash Flow Information [Abstract]
Interest (net of amounts capitalized)	$ 23,098	$ 17,362	$ 18,927
Net income taxes paid (refunds received)	$ (5,271)	$ (7,755)	$ 3,404

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Weighted average remaining amortization period (in years)	16 years 215 days	3 years 36 days
Amortization expense	$ 17.6	$ 7.3	$ 7.2

Goodwill and Other Intangible Assets - Goodwill Rollfoward (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018 USD ($)
Goodwill [Roll Forward]
Goodwill, Beginning Balance	$ 0
Noralta Acquisition	120,893
Foreign currency translation	(6,686)
Goodwill, Ending Balance	114,207
Canadian
Goodwill [Roll Forward]
Goodwill, Beginning Balance	0
Noralta Acquisition	120,893
Foreign currency translation	(6,686)
Goodwill, Ending Balance	114,207
Australian
Goodwill [Roll Forward]
Goodwill, Beginning Balance	0
Noralta Acquisition	0
Foreign currency translation	0
Goodwill, Ending Balance	0
U.S.
Goodwill [Roll Forward]
Goodwill, Beginning Balance	0
Noralta Acquisition	0
Foreign currency translation	0
Goodwill, Ending Balance	$ 0

Goodwill and Other Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 193,325	$ 84,246
Accumulated Amortization	(73,945)	(61,525)
Indefinite-Lived Intangible Assets Not Subject to Amortization	29	32
Total intangible assets	193,354	84,278
Licenses
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets Not Subject to Amortization	29	32
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	41,809	45,209
Accumulated Amortization	(34,754)	(33,997)
Trade name
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,393	0
Accumulated Amortization	(1,388)	0
Contracts / agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	147,090	38,362
Accumulated Amortization	(36,930)	(26,853)
Favorable lease contract
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,358	0
Accumulated Amortization	(198)	0
Noncompete agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	675	675
Accumulated Amortization	$ (675)	$ (675)

Goodwill and Other Intangible Assets - Amortization Schedule (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 15,127
2020	12,262
2021	5,664
2022	5,664
2023	5,469
Thereafter	75,194
Total	$ 119,380

Debt - Narrative (Details) $ in Millions		3 Months Ended	12 Months Ended
Debt - Narrative (Details) $ in Millions	Feb. 17, 2017 USD ($)	Sep. 30, 2018 USD ($)	Dec. 31, 2018 USD ($) Lender	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2018 AUD ($) Lender	Oct. 26, 2018	Apr. 02, 2018
Debt Instrument [Line Items]
Maximum Leverage Ratio			4.50
Loss on extinguishment of debt			$ (748,000)	$ (842,000)	$ (302,000)
Interest coverage ratio			3.0
Amended Credit Facility
Debt Instrument [Line Items]
Maximum Leverage Ratio			4.5
Number of lenders \| Lender			9			9
Amended Credit Facility \| Minimum
Debt Instrument [Line Items]
Lender commitments			$ 24,900,000
Amended Credit Facility \| Maximum
Debt Instrument [Line Items]
Lender commitments			$ 110,600,000
Amended Credit Facility \| US Term Loan
Debt Instrument [Line Items]
Amortization on term loan facility per annum							12.50%
Amended And Restated Syndicated Facility Agreement
Debt Instrument [Line Items]
Maximum Leverage Ratio			3.75
Amended And Restated Syndicated Facility Agreement \| US Term Loan
Debt Instrument [Line Items]
Amortization on term loan facility per annum								10.00%
Revolving Credit Facility \| Amended Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity				275,000,000.0
Revolving Credit Facility \| Amended And Restated Syndicated Facility Agreement
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	$ 239,500,000.0
Decrease in aggregate revolving loan commitments	35,500,000.0
Revolving Credit Facility, U.S. Subsidiaries \| Amended Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity				40,000,000.0
Letters of credit outstanding			$ 400,000
Revolving Credit Facility, U.S. Subsidiaries \| Amended And Restated Syndicated Facility Agreement
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	20,000,000.0
Revolving Credit Facility, Canadian Subsidiaries \| Amended Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	90,000,000.0
Letters of credit outstanding			2,400,000
Revolving Credit Facility, Canadian Subsidiaries \| Amended And Restated Syndicated Facility Agreement
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity				159,500,000.0
Revolving Credit Facility, The Company \| Amended Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	60,000,000.0			325,000,000.0
Revolving Credit Facility, Australian Subsidiaries \| Amended Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity				$ 85,000,000.0
Loss on extinguishment of debt		$ (700,000)
Letters of credit outstanding			600,000
Revolving Credit Facility, Australian Subsidiaries \| Amended And Restated Syndicated Facility Agreement
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	$ 60,000,000.0
Bank Guarantee Facility
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity						$ 2.0
Bank guarantee outstanding			700,000
London Interbank Offered Rate (LIBOR) \| Line of Credit \| Minimum \| United States of America, Dollars
Debt Instrument [Line Items]
Interest rate spread	2.25%
London Interbank Offered Rate (LIBOR) \| Line of Credit \| Maximum \| United States of America, Dollars
Debt Instrument [Line Items]
Interest rate spread	4.00%
Canadian Dealer Offered Rate (CDOR) \| Line of Credit \| Minimum \| Canada, Dollars
Debt Instrument [Line Items]
Interest rate spread	2.25%
Canadian Dealer Offered Rate (CDOR) \| Line of Credit \| Maximum \| Canada, Dollars
Debt Instrument [Line Items]
Interest rate spread	4.00%
Base Rate \| Line of Credit \| Minimum \| United States of America, Dollars
Debt Instrument [Line Items]
Interest rate spread	1.25%
Base Rate \| Line of Credit \| Minimum \| Canada, Dollars
Debt Instrument [Line Items]
Interest rate spread	1.25%
Base Rate \| Line of Credit \| Maximum \| United States of America, Dollars
Debt Instrument [Line Items]
Interest rate spread	3.00%
Base Rate \| Line of Credit \| Maximum \| Canada, Dollars
Debt Instrument [Line Items]
Interest rate spread	3.00%
Bank Bill Swap Bid Rate (BBSY) \| Line of Credit \| Minimum \| Australia, Dollars
Debt Instrument [Line Items]
Interest rate spread	2.25%
Bank Bill Swap Bid Rate (BBSY) \| Line of Credit \| Maximum \| Australia, Dollars
Debt Instrument [Line Items]
Interest rate spread	4.00%
Maximum Leverage Ratio [Member] \| Amended Credit Facility \| US Term Loan
Debt Instrument [Line Items]
Debt Covenant, Gross Proceeds in Qualified Offering, Maximum Leverage Threshold			150,000,000
Maximum Leverage Ratio [Member] \| Revolving Credit Facility, Australian Subsidiaries \| Amended And Restated Syndicated Facility Agreement
Debt Instrument [Line Items]
Debt Covenant, Gross Proceeds in Qualified Offering, Maximum Leverage Threshold			$ 150,000,000
Offering of Indebtedness [Member] \| Amended Credit Facility
Debt Instrument [Line Items]
Maximum Leverage Ratio			4.5
Offering of Indebtedness [Member] \| Amended And Restated Syndicated Facility Agreement
Debt Instrument [Line Items]
Maximum Leverage Ratio			4

Debt - Long-term Debt (Details) - USD ($) $ in Thousands	12 Months Ended
Debt - Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Debt, gross	$ 379,176	$ 297,623
Less: Unamortized debt issuance costs	2,939	3,037
Total debt	376,237	294,586
Less: Current portion of long-term debt, including unamortized debt issuance costs, net	(33,329)	(16,596)
Long-term debt, less current maturities	342,908	277,990
Canadian Term Loan
Debt Instrument [Line Items]
Canadian term loan	$ 247,910	297,623
Term loan, weighted-average interest rate	5.40%
Aggregate principal repayable per quarter	2.50%
US Revolving Credit Facility
Debt Instrument [Line Items]
Revolving credit facilities	$ 0	0
Line of credit facility, interest rate	7.00%
Canadian Credit Facility 2
Debt Instrument [Line Items]
Revolving credit facilities	$ 114,348	0
Line of credit facility, interest rate	6.10%
Australian Credit Facility
Debt Instrument [Line Items]
Revolving credit facilities	$ 16,918	$ 0
Line of credit facility, interest rate	5.40%

Debt - Long-term Debt Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Maturities of Long-term Debt [Abstract]
2019	$ 33,729
2020	345,447
Debt, gross	$ 379,176	$ 297,623

Debt - Changes to Maximum Leverage Ratio (Details)	3 Months Ended				12 Months Ended
Debt - Changes to Maximum Leverage Ratio (Details)	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Maximum Leverage Ratio					4.50
Amended Credit Facility
Debt Instrument [Line Items]
Maximum Leverage Ratio					4.5
Amended Credit Facility \| Scenario, Forecast
Debt Instrument [Line Items]
Maximum Leverage Ratio	3.5	4	4.5	4.75
Amended And Restated Syndicated Facility Agreement
Debt Instrument [Line Items]
Maximum Leverage Ratio					3.75
Amended And Restated Syndicated Facility Agreement \| Scenario, Forecast
Debt Instrument [Line Items]
Maximum Leverage Ratio				3.5
Offering of Indebtedness [Member] \| Amended Credit Facility
Debt Instrument [Line Items]
Maximum Leverage Ratio					4.5
Offering of Indebtedness [Member] \| Amended Credit Facility \| Scenario, Forecast
Debt Instrument [Line Items]
Maximum Leverage Ratio		4.0	4.5	4.75
Offering of Indebtedness [Member] \| Amended And Restated Syndicated Facility Agreement
Debt Instrument [Line Items]
Maximum Leverage Ratio					4

Preferred Shares - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands				3 Months Ended			12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Apr. 02, 2018	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Class of Stock [Line Items]
Weighted average share price	$ 3.3	$ 3.30	$ 3.30
Deemed dividend on beneficial conversion feature			$ 47,849
Preferred shares divided (in USD per share)				$ 50.5	$ 50.25	$ 49.44
In-kind dividends							$ 1,459	$ 0	$ 0
Deemed dividend on beneficial conversion feature related to in-kind dividend							$ 300
Right to convert to common shares (in years)							2 years
Mandatory conversion of common shares (in years)							5 years
Series A Preferred Stock
Class of Stock [Line Items]
Annual percentage dividend on liquidation preference			2.00%
Adjustments to additional paid-in capital due to issuance of shares for acquisitions			$ 166,900
Preferred shares beneficial conversion feature			$ 7,000
Noralta \| Preferred Shares \| Series A Preferred Stock
Class of Stock [Line Items]
Preferred shares issued (in shares)			9,679
Initial liquidation preference per share (in USD per share)			$ 10,000
Maximum \| Series A Preferred Stock
Class of Stock [Line Items]
Annual percentage dividend on liquidation preference			3.00%
Preferred Stock Convertible into Common Stock
Class of Stock [Line Items]
Conversion price (in USD per share)			$ 3.30

Preferred Shares - Dividends (Details) - USD ($) $ in Thousands		12 Months Ended
	Apr. 02, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Equity [Abstract]
Deemed dividend on beneficial conversion feature	$ 47,849
In-kind dividends		$ 1,459	$ 0	$ 0
Deemed dividend on beneficial conversion feature related to in-kind dividend		300
Total preferred dividends		$ 49,589

Retirement Plans (Details) - USD ($)	12 Months Ended
Retirement Plans (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Contribution Plan Disclosure [Line Items]
Recognized defined contribution plan expense	$ 4,900,000	$ 4,800,000	$ 6,400,000
Canadian
Defined Contribution Plan Disclosure [Line Items]
Required years of service for vesting in employer contributions,	2 years
Australian
Defined Contribution Plan Disclosure [Line Items]
Percentage of contributed employee gross pay matched by employer	9.50%
U.S.
Defined Contribution Plan Disclosure [Line Items]
Percentage of contributed employee gross pay matched by employer	6.00%
Required years of service for vesting in employer contributions,	5 years
Annual vesting percentage	20.00%
U.S. \| Minimum
Defined Contribution Plan Disclosure [Line Items]
Maximum annual percent of pay contributed by employee	1.00%
U.S. \| Maximum
Defined Contribution Plan Disclosure [Line Items]
Maximum annual percent of pay contributed by employee	75.00%
U.S. \| First 4% of employee pay contributed matched at 100%
Defined Contribution Plan Disclosure [Line Items]
Percentage of contributed employee gross pay matched by employer	4.00%
Percent of employer matching contribution	100.00%
U.S. \| Next 2% of employee pay contributed matched at 50%
Defined Contribution Plan Disclosure [Line Items]
Percentage of contributed employee gross pay matched by employer	2.00%
Percent of employer matching contribution	50.00%
Deferred Profit Sharing Plan \| Canadian
Defined Contribution Plan Disclosure [Line Items]
Percentage of contributed employee gross pay matched by employer	5.00%
Maximum annual contributions per employee	$ 13,250
Group Registered Retirement Savings Plan \| Canadian
Defined Contribution Plan Disclosure [Line Items]
Percentage of contributed employee gross pay matched by employer	6.00%
Maximum annual contributions per employee	$ 26,230

Asset Retirement Obligations - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Accretion of discount	$ 1,689	$ 1,353	$ 1,351

Asset Retirement Obligations - Asset Retirement Obligations (ARO) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]
Asset retirement obligations	$ 18,381	$ 17,185	$ 17,584	$ 17,299
Less: Asset retirement obligations due within one year	4,443	1,799
Long-term asset retirement obligations	$ 13,938	$ 15,386

Asset Retirement Obligations - Change in Asset Retirement Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Balance, beginning	$ 17,185	$ 17,584	$ 17,299
Accretion of discount	1,689	1,353	1,351
New obligations	6,629	86	0
Change in estimates of existing obligations	(4,336)	(1,901)	(1,182)
Settlement of obligations	(1,013)	(816)	(376)
Foreign currency translation	(1,773)	879	492
Balance, ending	$ 18,381	$ 17,185	$ 17,584

Income Taxes - Narrative (Details) - USD ($)	3 Months Ended	12 Months Ended
Income Taxes - Narrative (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Apr. 02, 2018	Dec. 31, 2015
Schedule of Income Taxes [Line Items]
Change in valuation allowance			$ 9,000,000
Decrease in valuation allowance		$ (9,000,000)
Impact on income tax benefit			0
Impact of Tax Act provisions on financial statements			$ 0
Federal statutory tax rate percentage		27.00%	27.00%	27.00%
Undistributed earnings of foreign subsidiaries		$ 0	$ 0
Unrecognized tax benefits		0	0	$ 0		$ 679,000
Interest expense and penalties accrued		0		0
Reversal of uncertain tax liability		0	$ 0	$ 679,000
Non-allowable income tax deduction		$ 800,000
Internal Revenue Service (IRS) \| Foreign Tax Authority
Schedule of Income Taxes [Line Items]
Federal statutory tax rate percentage		21.00%	35.00%
Canada Revenue Agency \| Foreign Tax Authority
Schedule of Income Taxes [Line Items]
Change in valuation allowance	$ 4,900,000		$ (5,900,000)
Noralta
Schedule of Income Taxes [Line Items]
Deferred income taxes					$ 52,514,000

Income Taxes - Consolidated Pre-tax Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Canada operations	$ (100,874)	$ (87,143)	$ (87,234)
Foreign operations	(12,338)	(31,601)	(28,698)
Loss before income taxes	$ (113,212)	$ (118,744)	$ (115,932)

Income Taxes - Components of Income Tax Provision (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current:
Canada	$ (1,151)	$ (5,986)	$ (8,646)
Foreign	1,189	1,472	1,749
Total	38	(4,514)	(6,897)
Deferred:
Canada	(31,403)	(9,194)	(12,169)
Foreign	0	218	(1,039)
Total	(31,403)	(8,976)	(13,208)
Net income tax benefit	$ (31,365)	$ (13,490)	$ (20,105)

Income Taxes - Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Schedule of Income Taxes [Line Items]
Federal tax benefit at statutory rates	$ (30,567)	$ (32,061)	$ (31,302)
Federal tax benefit at statutory rates, percent	27.00%	27.00%	27.00%
Effect of foreign income tax, net	$ (276)	$ (3,399)	$ (6,593)
Effect of foreign income tax, net, percent	0.20%	2.90%	5.70%
Enacted tax rate change – U.S. Tax Reform	$ 0	$ 9,047	$ 0
Enacted tax rate change, percent	0.00%	(7.60%)	0.00%
Valuation allowance – U.S. Tax Reform	$ 0	$ (9,047)	$ 0
Valuation allowance, percent	0.00%	7.60%	0.00%
Valuation allowance – Other	$ (622)	$ 19,130	$ 15,051
Valuation allowance - other, percent	0.60%	(16.10%)	(13.00%)
Tax effects of restructuring	$ 0	$ 0	$ (3,038)
Tax effects of restructuring, percent	0.00%	0.00%	(2.60%)
Deemed income from foreign subsidiaries	$ 321	$ 334	$ 1,108
Deemed income from foreign subsidiaries, percent	(0.30%)	(0.30%)	(1.00%)
Enacted tax rate change - Canada	$ 0	$ 598	$ 712
Enacted tax rate change - Canada, percent	0.00%	(0.50%)	(0.60%)
Other, net	$ 221	$ (1,908)	$ 2,119
Other, net, percent	0.20%	(1.60%)	1.80%
Net income tax benefit	$ (31,365)	$ (13,490)	$ (20,105)
Net income tax benefit, percent	27.70%	11.40%	17.30%

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Net operating loss	$ 92,600	$ 70,920
Employee benefits	2,972	5,560
Deductible goodwill and other intangibles	20,142	50,758
Other reserves	6,903	6,854
Unearned revenue	868	1,424
Other	2,000	188
Deferred tax assets	125,485	135,704
Valuation allowance	(82,833)	(90,663)	$ (76,157)
Deferred tax assets, net	42,652	45,041
Deferred tax liabilities:
Depreciation	(61,094)	(44,141)
Investment	0	(900)
Deferred tax liabilities	(61,094)	(45,041)
Net deferred tax liability	$ (18,442)	$ 0

Income Taxes - NOL and Tax Credit Carryforwards (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Foreign Tax Authority \| Canada Revenue Agency
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 177,681
Foreign Tax Authority \| Australian Taxation Office
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	98,770
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Net U.S. Federal operating loss carryforwards, subject to expiration	36,380
Net U.S. Federal Operating loss carryforwards, not subject to expiration	8,807
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 5,506

Income Taxes - Changes in Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Deferred Tax Assets, Changes in Valuation Allowance
Beginning Balance	$ (90,663)	$ (76,157)
Change in income tax provision - U.S. Tax Reform		9,047
Change in income tax provision - Other		(19,130)
Other change	1,119	242
Foreign currency translation	6,089	(4,665)
Change in income tax provision	622
Ending Balance	(82,833)	(90,663)
Federal / State NOLs
Deferred Tax Assets, Changes in Valuation Allowance
Beginning Balance	(31,399)	(19,113)
Change in income tax provision - U.S. Tax Reform		4,574
Change in income tax provision - Other		(17,622)
Other change	(348)	1,277
Foreign currency translation	3,907	(515)
Change in income tax provision	(1,464)
Ending Balance	(29,304)	(31,399)
Net Deferred Tax Assets
Deferred Tax Assets, Changes in Valuation Allowance
Beginning Balance	(58,518)	(56,043)
Change in income tax provision - U.S. Tax Reform		4,473
Change in income tax provision - Other		(1,508)
Other change	1,495	(1,290)
Foreign currency translation	2,122	(4,150)
Change in income tax provision	2,086
Ending Balance	(52,815)	(58,518)
Other
Deferred Tax Assets, Changes in Valuation Allowance
Beginning Balance	(746)	(1,001)
Change in income tax provision - U.S. Tax Reform		0
Change in income tax provision - Other		0
Other change	(28)	255
Foreign currency translation	60	0
Change in income tax provision	0
Ending Balance	$ (714)	$ (746)

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning Balance	$ 0	$ 0	$ 679,000
Additions for tax positions of prior years	0	0	0
Reductions for tax positions of prior years	0	0	0
Reductions for settlements	0	0	0
Lapse of the applicable statute of limitations	0	0	(679,000)
Ending Balance	$ 0	$ 0	$ 0

Commitments and Contingencies - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Rent Expense	$ 6.8	$ 5.6	$ 6.0

Commitments and Contingencies - Minimum Future Operating Lease Obligations (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 5,384
2020	5,090
2021	3,863
2022	2,826
2023	2,010
Thereafter	6,525
Total	$ 25,698

Accumulated Other Comprehensive Loss - Narrative (Details) $ in Thousands, $ in Billions, $ in Billions	12 Months Ended
	Dec. 31, 2018 USD ($)	Dec. 31, 2018 CAD ($)	Dec. 31, 2018 AUD ($)	Dec. 31, 2017 USD ($)
Equity [Abstract]
Decrease in comprehensive loss due to foreign currency exchange rate fluctuations	$ 43,000
Accumulated other comprehensive loss	$ (371,249)			$ (328,213)
Foreign functional currency net assets		$ 0.2	$ 0.4

Share Based Compensation - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of common shares authorized	18,700,000
Allocated share-based compensation expense	$ 15,400,000	$ 9,900,000	$ 16,400,000
Income tax benefit for share based compensation arrangements	$ 1,216,546	$ 0	$ 600,000
Options to purchase common shares awarded	0	0	0
Total intrinsic value of options exercised	$ 0	$ 0	$ 0
Tax benefits from options exercised		$ 0	$ 0
Restricted Stock and Deferred Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value per share (in dollars per share)	$ 3.42	$ 3.14	$ 1.64
Fair value of restricted share and deferred share awards vested	$ 2,000,000	$ 600,000	$ 3,800,000
Unrecognized compensation cost related to restricted share and deferred share awards	$ 7,500,000
Weighted average recognition period for unrecognized shares	1 year 295 days
Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value per share (in dollars per share)	$ 0	$ 3.27	$ 0.91
Weighted average recognition period for unrecognized shares	225 days
Liability for phantom share awards	$ 2,500,000
Phantom share cash payments	8,200,000	$ 7,100,000	$ 500,000
Unrecognized compensation cost	700,000
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 4,600,000	$ 3,000,000	$ 1,900,000
Weighted average recognition period for unrecognized shares	1 year 255 days
Unrecognized compensation cost	$ 5,000,000
Performance Shares \| Civeo Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value per share (in dollars per share)	$ 5.30	$ 5.20	$ 3.18

Share Based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Options (in shares)
Outstanding, beginning of period	145,801	165,886	390,334
Granted	0	0	0
Exercised	0	0	0
Forfeited / Expired	0	(20,085)	(224,448)
Outstanding, end of period	145,801	145,801	165,886	390,334
Exercisable options at end of period	145,801	139,491	145,804
Weighted Average Exercise Price Per Share
Outstanding, beginning of period	$ 17.97	$ 17.98	$ 13.58
Granted	0.00	0.00	0.00
Exercised	0.00	0.00	0.00
Forfeited / Expired	0.00	18.10	10.33
Outstanding, end of period	17.97	17.97	17.98	$ 13.58
Exercisable at end of period	$ 17.97	$ 17.79	$ 17.67
Weighted Average Contractual Life (Years)
Outstanding, weighted average contractual life (in years)	3 years 100 days	4 years 182 days	4 years 219 days	3 years 182 days
Exercisable, weighted average contractual life (in years)	3 years 100 days	4 years 73 days	4 years 146 days
Intrinsic Value (Thousands)
Outstanding	$ 0	$ 0	$ 0	$ 0
Exercisable	$ 0	$ 0	$ 0

Share Based Compensation - Stock Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2018 $ / shares shares
Options Outstanding
Number Outstanding (in shares) \| shares	145,801
Weighted Average Remaining Contractual Life (in years)	4 years 91 days
Weighted Average Exercise Prices (in dollars per share)	$ 17.97
Options Exercisable
Number Outstanding (in shares) \| shares	145,801
Weighted Average Exercise Price (in dollars per share)	$ 17.97
Lower range of exercise prices (in dollars per share)	16.43
Upper range of exercise prices (in dollars per share)	$ 21.87
$16.43
Options Outstanding
Number Outstanding (in shares) \| shares	63,142
Weighted Average Remaining Contractual Life (in years)	3 years 47 days
Weighted Average Exercise Prices (in dollars per share)	$ 16.43
Options Exercisable
Number Outstanding (in shares) \| shares	63,142
Weighted Average Exercise Price (in dollars per share)	$ 16.43
$17.48
Options Outstanding
Number Outstanding (in shares) \| shares	29,849
Weighted Average Remaining Contractual Life (in years)	5 years 51 days
Weighted Average Exercise Prices (in dollars per share)	$ 17.48
Options Exercisable
Number Outstanding (in shares) \| shares	29,849
Weighted Average Exercise Price (in dollars per share)	$ 17.48
$18.43
Options Outstanding
Number Outstanding (in shares) \| shares	27,553
Weighted Average Remaining Contractual Life (in years)	4 years 47 days
Weighted Average Exercise Prices (in dollars per share)	$ 18.43
Options Exercisable
Number Outstanding (in shares) \| shares	27,553
Weighted Average Exercise Price (in dollars per share)	$ 18.43
$21.87
Options Outstanding
Number Outstanding (in shares) \| shares	25,257
Weighted Average Remaining Contractual Life (in years)	6 years 51 days
Weighted Average Exercise Prices (in dollars per share)	$ 21.87
Options Exercisable
Number Outstanding (in shares) \| shares	25,257
Weighted Average Exercise Price (in dollars per share)	$ 21.87

Share Based Compensation - Restricted Stock Awards and Deferred Stock Awards (Details) - Restricted Stock and Deferred Stock Awards - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Number of Awards (in shares)
Nonvested shares at the beginning of period	2,170,324	1,298,372	1,313,564
Granted	2,861,775	1,655,067	584,283
Vested	(1,247,522)	(733,147)	(526,628)
Forfeited	(101,839)	(49,968)	(72,847)
Nonvested shares at the end of period	3,682,738	2,170,324	1,298,372
Weighted Average Grant Date Fair Value Per Share
Nonvested at beginning of period	$ 3.54	$ 4.41	$ 7.29
Granted	3.42	3.14	1.64
Vested	3.92	4.19	8.15
Forfeited	3.69	3.43	7.04
Nonvested at end of period	$ 3.31	$ 3.54	$ 4.41

Share Based Compensation - Phantom Share Awards Activity (Details) - Civeo Plan - Phantom Share Units (PSUs) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested shares at the beginning of period	4,549,739	6,269,964	1,798,200
Granted	0	750,525	6,831,957
Vested	(2,270,214)	(2,207,589)	(608,230)
Forfeited	(12,951)	(263,161)	(1,751,963)
Nonvested shares at the end of period	2,266,574	4,549,739	6,269,964

Share Based Compensation - Valuation Assumptions of Performance Share Awards (Details) - Civeo Plan - Performance Shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	79.00%	90.00%	90.00%
Initial TSR	(0.40%)	0.04%	93.70%
Weighted Average
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free weighted interest rate	2.40%	1.50%	0.92%

Share Based Compensation - Performance Share Awards Activity (Details) - Performance Shares - Civeo Plan - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Number of Awards (in shares)
Nonvested shares at the beginning of period	2,675,482	1,951,684	0
Granted	848,830	762,497	2,400,606
Vested	0	0	0
Forfeited	0	(38,699)	(448,922)
Nonvested shares at the end of period	3,524,312	2,675,482	1,951,684
Weighted Average Grant Date Fair Value Per Share
Nonvested at beginning of period	$ 3.75	$ 3.18	$ 0.00
Granted	5.30	5.20	3.18
Vested	0.00	0.00	0.00
Forfeited	0.00	3.64	3.18
Nonvested at end of period	$ 4.12	$ 3.75	$ 3.18

Segment and Related Information - Financial Information by Business Segment (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Total Revenues	$ 114,520	$ 120,491	$ 130,177	$ 101,504	$ 101,348	$ 97,489	$ 92,010	$ 91,429	$ 466,692	$ 382,276	$ 397,230
Depreciation and amortization									125,846	126,443	131,302
Operating loss									(88,055)	(97,971)	(95,760)
Capital expenditures									17,108	11,194	19,779
Total assets	1,001,677				853,912				1,001,677	853,912	910,446
Canada
Segment Reporting Information [Line Items]
Total Revenues									296,012	245,595	278,464
Depreciation and amortization									66,980	69,983	80,837
Operating loss									(61,487)	(63,211)	(59,351)
Capital expenditures									6,025	3,893	3,773
Total assets	804,618				550,378				804,618	550,378	548,786
Australia
Segment Reporting Information [Line Items]
Total Revenues									119,238	111,221	106,815
Depreciation and amortization									40,441	45,699	45,883
Operating loss									(1,950)	(11,528)	(6,853)
Capital expenditures									4,658	2,772	5,682
Total assets	292,271				353,840				292,271	353,840	376,008
United States
Segment Reporting Information [Line Items]
Depreciation and amortization									10,626	4,653	5,433
Operating loss									(8,640)	(14,426)	(24,616)
Capital expenditures									5,388	1,912	6
Total assets	60,282				33,128				60,282	33,128	29,799
Corporate and eliminations
Segment Reporting Information [Line Items]
Depreciation and amortization									7,799	6,108	(851)
Operating loss									(15,978)	(8,806)	(4,940)
Capital expenditures									1,037	2,617	10,318
Total assets	$ (155,494)				$ (83,434)				(155,494)	(83,434)	(44,147)
Operating Segments
Segment Reporting Information [Line Items]
Total Revenues									466,692	382,276
Operating Segments \| Canada
Segment Reporting Information [Line Items]
Total Revenues									296,012	245,595	278,464
Operating Segments \| Australia
Segment Reporting Information [Line Items]
Total Revenues									119,238	111,221	106,815
Operating Segments \| United States
Segment Reporting Information [Line Items]
Total Revenues									51,442	25,460	11,951
Consolidation, Eliminations \| Corporate and eliminations
Segment Reporting Information [Line Items]
Total Revenues									$ 0	$ 0	$ 0

Segment and Related Information - Financial Information By Geographic Segment (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from unaffiliated customers	$ 114,520	$ 120,491	$ 130,177	$ 101,504	$ 101,348	$ 97,489	$ 92,010	$ 91,429	$ 466,692	$ 382,276	$ 397,230
Long-lived assets	893,880				717,501				893,880	717,501	826,765
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from unaffiliated customers									296,012	245,595	278,464
Long-lived assets	580,644				353,710				580,644	353,710	431,477
Australia
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from unaffiliated customers									119,238	111,221	106,815
Long-lived assets	263,094				331,511				263,094	331,511	348,293
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from unaffiliated customers									51,442	25,460	11,951
Long-lived assets	$ 50,142				$ 32,280				$ 50,142	$ 32,280	$ 46,995

Valuation Accounts - Activity in Valuation Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Allowance for doubtful accounts receivable
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 1,338	$ 638	$ 1,121
Charged (Reduction) to Costs and Expenses	(787)	48	(110)
Deductions (Net of Recoveries)	(143)	(23)	(377)
Translation and Other, Net	(32)	675	4
Balance at End of Period	376	1,338	638
Valuation allowance for deferred tax assets
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	90,663	76,157	115,087
Charged (Reduction) to Costs and Expenses	(622)	10,083	15,051
Deductions (Net of Recoveries)	(1,119)	(242)	(53,652)
Translation and Other, Net	(6,089)	4,665	(329)
Balance at End of Period	$ 82,833	$ 90,663	$ 76,157

Quarterly Financial Information (Unaudited) - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Condensed Financial Statements, Captions [Line Items]
Impairment of Long-Lived Assets Held-for-use				$ 28,661	$ 27,244	$ 4,360	$ 37,729	$ 8,400
Acquisition related costs									$ 9,100	$ 2,300
Costs included in selling, general and administrative expense									69,068	63,431	$ 55,297
Costs included in other income									1,623	1,308	2,645
Reversal of depreciation costs	$ 2,800
Noralta Acquisition
Condensed Financial Statements, Captions [Line Items]
Acquisition related costs	2,100
Costs included in service, other and product costs	600
Costs included in selling, general and administrative expense	600
Costs included in other income	900
Impairment Expense \| Canadian Segment
Condensed Financial Statements, Captions [Line Items]
Impairment of Long-Lived Assets Held-for-use				28,700	27,200	4,400
Impairment of Long-lived Assets Held for Use, Net of Tax				$ 20,900	$ 19,900	$ 3,200
Impairment Effect on Earnings Per Share, after Tax				$ 0.16	$ 0.15	$ 0.02
Selling, General and Administrative Expenses
Condensed Financial Statements, Captions [Line Items]
Acquisition related costs									7,200
Selling, General and Administrative Expenses \| Noralta Acquisition
Condensed Financial Statements, Captions [Line Items]
Acquisition related costs		$ 500	$ 5,600	$ 1,000	$ 2,300
Acquisition related costs net of tax	$ 1,700	$ 400	$ 5,100	$ 1,000	$ 2,200
Acquisition related costs per diluted share (in USD per share)	$ 0.01	$ 0.00	$ 0.03	$ 0.01	$ 0.02
Service and Other
Condensed Financial Statements, Captions [Line Items]
Costs included in service, other and product costs									$ 315,537	$ 244,978	$ 238,037

Quarterly Financial Information (Unaudited) - Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 114,520	$ 120,491	$ 130,177	$ 101,504	$ 101,348	$ 97,489	$ 92,010	$ 91,429	$ 466,692	$ 382,276	$ 397,230
Gross profit	31,956	38,738	41,440	24,176	30,773	31,962	32,526	29,757
Net loss attributable to Civeo	$ (13,804)	$ (14,250)	$ (48,321)	$ (55,457)	$ (47,579)	$ (22,331)	$ (14,816)	$ (20,987)	$ (82,243)	$ (105,713)	$ (96,388)
Basic loss per share	$ (0.08)	$ (0.09)	$ (0.29)	$ (0.42)	$ (0.36)	$ (0.17)	$ (0.11)	$ (0.17)	$ (0.84)	$ (0.82)	$ (0.9)
Diluted loss per share	$ (0.08)	$ (0.09)	$ (0.29)	$ (0.42)	$ (0.36)	$ (0.17)	$ (0.11)	$ (0.17)	$ (0.84)	$ (0.82)	$ (0.9)

- 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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+ Details

- Definition

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

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+ Details

- Definition

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

+ References + Details