View Filing Data

Document and Entity Information - USD ($)	9 Months Ended
Document and Entity Information - USD ($)	Sep. 30, 2011	Oct. 31, 2011	Jun. 30, 2010
Document and Entity Information [Abstract]
Entity Registrant Name	SUPERIOR ENERGY SERVICES INC
Entity Central Index Key	0000886835
Document Type	10-Q
Document Period End Date	Sep. 30, 2011
Amendment Flag	false
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,458,240,000
Entity Common Stock, Shares Outstanding		79,861,071

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2011	Jun. 30, 2011	Dec. 31, 2010	Sep. 30, 2010	Jun. 30, 2010	Dec. 31, 2009
Current assets:
Cash and cash equivalents	$ 210,181		$ 50,727	$ 47,381		$ 206,505
Short - term investments	223,592		0
Accounts receivable, net of allowance for doubtful accounts of $22418 and $22,618 at September 30, 2011 and December 31, 2010, respectively	481,921		452,450
Prepaid expenses	35,651		25,828
Inventory and other current assets	220,037		235,047
Total current assets	1,171,382		764,052
Property, plant and equipment, net of accumulated depreciation and depletion of $914570 and $771,602 at September 30, 2011 and December 31, 2010, respectively	1,440,852		1,313,150
Goodwill	591,715		588,000
Notes receivable	72,406		69,026
Equity-method investments	71,506		59,322
Intangible and other long-term assets, net of accumulated amortization of $28,223 and $22,065 at September 30, 2011 and December 31, 2010, respectively	135,881		113,983
Total assets	3,483,742		2,907,533
Current liabilities:
Accounts payable	118,073		110,276
Accrued expenses	198,795		162,044
Income taxes payable	7,087		2,475
Deferred income taxes	12,214		29,353
Current portion of decommissioning liabilities	17,090		16,929	25,804
Current maturities of long-term debt	396,433		184,810
Total current liabilities	749,692		505,887
Deferred income taxes	269,802		223,936
Decommissioning liabilities	105,372		100,787	116,116
Long-term debt, net	810,337		681,635
Other long-term liabilities	113,348		114,737
Stockholders' equity:
Preferred stock of $.01 par value. Authorized, 5,000,000 shares; none issued
Common stock of $.001 par value. Authorized, 125,000,000 shares; issued and outstanding 79,854,301 shares at September 30, 2011 and 78,951,053 shares at December 31, 2010	80		79
Additional paid in capital	444,186		415,278
Accumulated other comprehensive loss, net	(23,161)	$ (17,134)	(25,700)	$ (21,121)	$ (31,464)	$ (18,996)
Retained earnings	1,014,086		890,894
Total stockholders' equity	1,435,191		1,280,551
Total liabilities and stockholders' equity	$ 3,483,742		$ 2,907,533

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Current assets:
Allowance for doubtful accounts	$ 22,418	$ 22,618
Accumulated depreciation and depletion of property, plant and equipment	914,570	771,602
Accumulated amortization of intangible and other long-term assets	$ 28,223	$ 22,065
Stockholders' equity:
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	125,000,000	125,000,000
Common stock, shares issued	79,854,301	78,951,053
Common stock, shares outstanding	79,854,301	78,951,053

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Condensed Consolidated Statements of Operations [Abstract]
Revenues	$ 565,342	$ 435,353	$ 1,490,129	$ 1,224,720
Costs and expenses:
Cost of services (exclusive of items shown separately below)	301,065	232,308	806,280	661,276
Depreciation, depletion, amortization and accretion	64,875	56,805	187,552	162,152
General and administrative expenses	95,391	84,912	278,151	248,165
Gain on sale of businesses			8,558
Income (loss) from operations	104,011	61,328	226,704	153,127
Other income (expense):
Interest expense, net	(19,115)	(12,456)	(47,940)	(39,174)
Earnings from equity-method investments, net	8,198	3,030	13,724	9,185
Income before income taxes	93,094	51,902	192,488	123,138
Income taxes	33,514	18,685	69,296	44,330
Net income	$ 59,580	$ 33,217	$ 123,192	$ 78,808
Basic earnings per share	$ 0.75	$ 0.42	$ 1.55	$ 1.00
Diluted earnings per share	$ 0.73	$ 0.42	$ 1.52	$ 0.99
Weighted average common shares used in computing earnings per share:
Basic	79,836	78,797	79,537	78,683
Incremental common shares from stock-based compensation	1,418	925	1,588	890
Diluted	81,254	79,722	81,125	79,573

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Cash flows from operating activities:
Net income	$ 123,192	$ 78,808
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	187,552	162,152
Deferred income taxes	38,900	1,282
Excess tax benefit from stock-based compensation	(10,262)	(195)
Stock-based and performance share unit compensation expense	10,273	18,347
Retirement and deferred compensation plans expense	1,994	5,035
(Earnings)/losses from equity-method investments, net of cash received	(12,187)	416
Amortization of debt acquisition costs and note discount	19,333	17,857
Gain on sale of businesses	(8,558)
Other reconciling items, net	(4,659)	(3,743)
Changes in operating assets and liabilities, net of acquisitions and dispositions:
Accounts receivable	(28,599)	(131,504)
Inventory and other current assets	11,415	118,619
Accounts payable	3,064	(1,547)
Accrued expenses	27,207	21,710
Income taxes	777	36,482
Other, net	2,683	13,031
Net cash provided by operating activities	362,125	336,750
Cash flows from investing activities:
Payments for capital expenditures	(329,229)	(238,812)
Purchases of short-term investments, net	(223,491)
Acquisitions of businesses, net of cash acquired	(748)	(262,048)
Cash proceeds from sale of businesses	22,349
Other, net	(720)	(6,269)
Net cash used in investing activities	(531,839)	(507,129)
Cash flows from financing activities:
Net (payments) borrowings on revolving credit facility	(175,000)	16,500
Proceeds from long-term debt	500,000
Principal payments on long-term debt	(405)	(405)
Payment of debt acquisition costs	(9,558)	(5,164)
Proceeds from exercise of stock options	10,211	396
Excess tax benefit from stock-based compensation	10,262	195
Proceeds from issuance of stock through employee benefit plans	1,702	1,505
Other	(8,453)	(2,100)
Net cash provided by financing activities	328,759	10,927
Effect of exchange rate changes on cash	409	328
Net increase (decrease) in cash and cash equivalents	159,454	(159,124)
Cash and cash equivalents at beginning of period	50,727	206,505
Cash and cash equivalents at end of period	$ 210,181	$ 47,381

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2011
Basis of Presentation [Abstract]
Basis of Presentation	(1) Basis of Presentation Certain information and footnote disclosures normally in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission; however, management believes the disclosures which are made are adequate to make the information presented not misleading. These financial statements and notes should be read in conjunction with the consolidated financial statements and notes thereto included in Superior Energy Services, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2010 and Management’s Discussion and Analysis of Financial Condition and Results of Operations herein. The financial information of Superior Energy Services, Inc. and subsidiaries (the Company) for the three and nine months ended September 30, 2011 and 2010 has not been audited. However, in the opinion of management, all adjustments necessary to present fairly the results of operations for the periods presented have been included therein. The results of operations for the first nine months of the year are not necessarily indicative of the results of operations that might be expected for the entire year. Certain previously reported amounts have been reclassified to conform to the 2011 presentation.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Name Statement of Position (SOP)
-Publisher AICPA
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Name FASB Interpretation (FIN)
-Publisher FASB
-Number 46R
-Paragraph 4, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6359553&loc=d3e288-107754

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6921930&loc=d3e5614-111684

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 915
-SubTopic 235
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 272
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6970148&loc=SL6228881-111685

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 720
-SubTopic 15
-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Acquisitions	9 Months Ended
Acquisitions	Sep. 30, 2011
Acquisitions [Abstract]
Acquisitions	(2) Acquisitions In September 2011, the Company acquired 100% equity interest in a pressure pumping company based in Brazil in order to expand the breadth of services offered in Brazil. The Company paid approximately $0.5 million at closing, with an additional $5.8 million payable after the settlement of certain liabilities and administrative formalities. Identifiable intangible assets include goodwill of $3.6 million, all of which was assigned to the Company’s subsea and well enhancement segment. In August 2010, the Company acquired certain assets (operating as Superior Completion Services) from subsidiaries of Baker Hughes Incorporated (Baker Hughes) for approximately $54.3 million. The assets purchased were used in Baker Hughes’ Gulf of Mexico stimulation and sand control business. In January 2010, the Company acquired 100% of the equity interest of Hallin Marine Subsea International Plc (Hallin) for approximately $162.3 million. Additionally, the Company repaid approximately $55.5 million of Hallin’s debt. Hallin is an international provider of integrated subsea services and engineering solutions, focused on installing, maintaining and extending the life of subsea wells. Hallin operates in international offshore oil and gas markets with offices and facilities located in Singapore, Indonesia, Australia, Scotland and the United States. Hallin is the lessee of a dynamically positioned subsea vessel under a capital lease expiring in 2019 with a 2 year renewal option. Hallin owns a 5% equity interest in the lessor of this vessel. The lessor’s debt related to this vessel is non-recourse to the Company. The asset and liability under this capital lease are recorded at the present value of the lease payments. Included in other long-term liabilities at September 30, 2011 and December 31, 2010 is $30.4 million and $33.0 million, respectively, related to the obligations under this capital lease. In January 2010, Wild Well Control, Inc. (Wild Well), a wholly-owned subsidiary of the Company, acquired 100% ownership of Shell Offshore, Inc.’s Gulf of Mexico Bullwinkle platform and its related assets, including 29 wells, and assumed the decommissioning obligation for such assets. Immediately after Wild Well acquired these assets, it conveyed an undivided 49% interest in these assets and the related well plugging and abandonment obligations to Dynamic Offshore Resources, LLC (DOR), a wholly-owned subsidiary of Dynamic Offshore Holding, LP (DOH), which operates these assets. Additionally, DOR will pay Wild Well to extinguish its 49% portion of the well plugging and abandonment obligation (see note 3). The Company has no off-balance sheet financing arrangements other than potential additional consideration that may be payable as a result of the future operating performance of certain acquired businesses. At September 30, 2011, the maximum additional consideration payable was approximately $4.0 million and will be determined and payable through 2012. Since these acquisitions occurred before the Company adopted the revised authoritative guidance for business combinations, these amounts are not classified as liabilities and are not reflected in the Company’s condensed consolidated financial statements until the amounts are fixed and determinable. When these amounts are determined, they will be capitalized as part of the purchase price of the related acquisition.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Appendix F
-Paragraph F4
-Subparagraph e

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e6927-128479

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1490-128463

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e7008-128479

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e6996-128479

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1524-128463

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1392-128463

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e7000-128479

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1497-128463

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1486-128463

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1383-128463

+ Details

Long-Term Contracts	9 Months Ended
Long-Term Contracts	Sep. 30, 2011
Long-Term Contracts [Abstract]
Long-Term Contracts	(3) Long-Term Contracts In 2010, Wild Well acquired 100% ownership of Shell Offshore, Inc.’s Gulf of Mexico Bullwinkle platform and its related assets, and assumed the related decommissioning obligations. In connection with the subsequent conveyance to DOR of an undivided 49% interest in these assets and the related well plugging and abandonment obligation, DOR will pay Wild Well to extinguish its portion of the well plugging and abandonment obligation, limited to the fair value of the obligation at the time of acquisition. As part of the asset purchase agreement with Shell Offshore, Inc., Wild Well was required to obtain a $50.0 million performance bond, as well as fund $50.0 million into an escrow account. Included in intangible and other long-term assets, net is escrowed cash of $50.2 million and $33.0 million at September 30, 2011 and December 31, 2010, respectively. Included in other long-term liabilities is deferred revenue of $24.6 million and $16.2 million at September 30, 2011 and December 31, 2010, respectively (see note 2). The Company has a contract to perform well abandonment and decommissioning work associated with oil and gas properties owned and operated by SPN Resources, LLC (SPN Resources). This contract consists of numerous, separate billable jobs estimated to be performed through 2022. In March 2011, the Company contributed its equity interest in SPN Resources and DBH, LLC (DBH) in exchange for a 10% limited partnership interest in DOH (see note 7) and modified the terms of this contract. In December 2007, Wild Well entered into contractual arrangements pursuant to which it decommissioned seven downed oil and gas platforms and related well facilities located offshore in the Gulf of Mexico for a fixed sum of $750 million, which is payable in installments upon the completion of specified portions of work. The contract contains certain covenants primarily related to Wild Well’s performance of the work. As of September 30, 2011, all work was complete, pending certain regulatory approvals. The revenue related to the contract for decommissioning these downed platforms and well facilities was recorded on the percentage-of-completion method utilizing costs incurred as a percentage of total estimated costs. At September 30, 2011 and December 31, 2010, there were $129.7 million and $144.5 million of costs and estimated earnings in excess of billings related to this contract included in other current assets.

- Definition

The entire disclosure for long-term contracts or programs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 11
-Section A
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 45
-Paragraph 12, 15, 16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 81-1
-Paragraph 94
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 6
-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 11
-Section B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 11
-Section C
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3(c))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 912
-SubTopic 275
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6471736&loc=d3e54651-109401

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 35
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6407836&loc=d3e58033-111643

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.6(d))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 912
-SubTopic 405
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6471944&loc=d3e56414-109416

+ Details

Stock-Based Compensation and Retirement Plans	9 Months Ended
Stock-Based Compensation and Retirement Plans	Sep. 30, 2011
Stock-Based Compensation and Retirement Plans [Abstract]
Stock-Based Compensation and Retirement Plans	(4) Stock-Based Compensation and Retirement Plans The Company maintains various stock incentive plans that provide long-term incentives to the Company’s key employees, including officers, directors, consultants and advisors (Eligible Participants). Under the incentive plans, the Company may grant incentive stock options, non-qualified stock options, restricted stock, restricted stock units, stock appreciation rights, other stock-based awards or any combination thereof to Eligible Participants. In connection with the transition of executive management in the nine months ended September 30, 2010, the Company issued approximately 1,019,000 non-qualified stock options, approximately 177,000 shares of restricted stock and approximately 30,000 performance share units. Additionally, vesting of certain grants was accelerated to coincide with the terms of the change in executive management. Stock Options The Company has issued non-qualified stock options under its stock incentive plans. The options generally vest in equal installments over three years and expire in ten years. Non-vested options are generally forfeited upon termination of employment. The Company’s compensation expense related to stock options for the nine months ended September 30, 2011 and 2010 was approximately $2.5 million and $4.7 million, respectively, which is reflected in general and administrative expenses. Restricted Stock The Company has issued shares of restricted stock under its stock incentive plans. Shares of restricted stock generally vest in equal annual installments over three years. Non-vested shares are generally forfeited upon the termination of employment. Holders of shares of restricted stock are entitled to all rights of a stockholder of the Company with respect to the restricted stock, including the right to vote the shares and receive any dividends or other distributions. The Company’s compensation expense related to restricted stock for the nine months ended September 30, 2011 and 2010 was approximately $4.3 million and $5.8 million, respectively, which is reflected in general and administrative expenses. Restricted Stock Units The Company has issued restricted stock units (RSUs) to its non-employee directors under its stock incentive plans. Annually, each non-employee director is issued a number of RSUs having an aggregate dollar value determined by the Company’s Board of Directors. An RSU represents the right to receive from the Company, within 30 days of the date the director ceases to serve on the Board, one share of the Company’s common stock. The Company’s expense related to RSUs for the nine months ended September 30, 2011 and 2010 was approximately $0.9 million and $1.0 million, respectively, which is reflected in general and administrative expenses. Performance Share Units The Company has issued performance share units (PSUs) to its employees as part of the Company’s long-term incentive program. There is a three year performance period associated with each PSU grant. The two performance measures applicable to all participants are the Company’s return on invested capital and total stockholder return relative to those of the Company’s pre-defined “peer group.” If the participant has met specified continued service requirements, the PSUs will settle in cash or a combination of cash and up to 50% of equivalent value in the Company’s common stock, at the discretion of the compensation committee. The Company’s compensation expense related to all outstanding PSUs for the nine months ended September 30, 2011 and 2010 was approximately $2.3 million and $6.6 million, respectively, which is reflected in general and administrative expenses. The Company has recorded a current liability of approximately $3.3 million and $6.0 million at September 30, 2011 and December 31, 2010, respectively, for outstanding PSUs, which is reflected in accrued expenses. Additionally, the Company has recorded a long-term liability of approximately $6.4 million and $7.0 million at September 30, 2011 and December 31, 2010, respectively, for outstanding PSUs, which is reflected in other long-term liabilities. During the nine month period ended September 30, 2011, the Company paid approximately $2.8 million and issued approximately 67,300 shares of its common stock to settle PSUs for the performance period ended December 31, 2010. During the nine month period ended September 30, 2010, the Company paid approximately $6.4 million to its employees to settle PSUs for the performance period ending December 31, 2009. Employee Stock Purchase Plans The Company has employee stock purchase plans under which an aggregate of 1,250,000 shares of common stock were reserved for issuance. Under these stock purchase plans, eligible employees can purchase shares of the Company’s common stock at a discount. The Company received approximately $1.7 million and $1.5 million, and issued approximately 57,000 shares and 80,000 shares under these plans for the nine month periods ended September 30, 2011 and 2010, respectively. The Company’s compensation expense related to employee stock purchase plans for the nine months ended September 30, 2011 and 2010 was approximately $0.4 million and $0.3 million, respectively, which is reflected in general and administrative expenses. Deferred Compensation Plans The Company has a non-qualified deferred compensation plan which allows certain highly compensated employees to defer up to 75% of their base salary, up to 100% of their bonus, and up to 100% of the cash portion of their PSU compensation to the plan. The Company also has a non-qualified deferred compensation plan for its non-employee directors which allows each director to defer up to 100% of their cash compensation paid by the Company to the plan. Additionally, participating directors may defer up to 100% of the shares of common stock they are entitled to receive in connection with the payout of RSUs. Under each plan, payments are made to participants based on their annual enrollment elections and plan balance. Participants earn a return on their deferred compensation that is based on hypothetical investments in certain mutual funds. Changes in market value of these hypothetical participant investments are reflected as an adjustment to the deferred compensation liability of the Company with an offset to compensation expense (see note 16). Supplemental Executive Retirement Plan The Company has a supplemental executive retirement plan (SERP). The SERP provides retirement benefits to the Company’s executive officers and certain other designated key employees. The SERP is an unfunded, non-qualified defined contribution retirement plan, and all contributions under the plan are unfunded credits to a notional account maintained for each participant. Under the SERP, the Company will generally make annual contributions to a retirement account based on age and years of service. The Company may also make discretionary contributions to a participant’s account. The Company recorded compensation expense of approximately $1.4 million for the nine month period ended September 30, 2011. The Company recorded compensation expense of approximately $5.4 million, inclusive of a discretionary contribution to the account of its chief operating officer in the amount of $4.7 million as part of its executive management transition, for the nine month period ended September 30, 2010. This compensation expense is recorded in general and administrative expenses in each of the respective periods.

Short-Term Investments	9 Months Ended
Short-Term Investments	Sep. 30, 2011
Short-Term Investments [Abstract]
Short-Term Investments	(5) Short-Term Investments The Company’s short-term investments totaling $223.6 million consist of U.S. treasury bills and notes that are issued by the U.S. government, all of which are accounted for as trading securities. The Company’s short-term investment amount represents a portion of the net proceeds from the Company’s April 2011 senior note issuance after repaying all of its revolving credit facility borrowings. Trading securities are recorded at fair value with the unrealized holding gains and losses included in net income. Included in interest expense, net is $0.1 million of income for the nine months ended September 30, 2011 related to these short-term investments. The Company intends to use these funds, together with $117.5 million of cash and cash equivalents that was available at September 30, 2011 to partially fund the redemption of the $400 million aggregate principal amount of the 1.50% senior exchangeable notes due 2026. The remainder will be funded by borrowings under the revolving credit facility. The 1.50% senior exchangeable notes become subject to redemption on December 15, 2011 at a redemption price of 100% of the principal amount of the notes outstanding (see note 8). On October 17, 2011, the Company issued notice to the holders of the senior exchangeable notes that it will redeem all of the senior exchangeable notes on December 15, 2011.

Inventory and Other Current Assets	9 Months Ended
Inventory and Other Current Assets	Sep. 30, 2011
Inventory and Other Current Assets [Abstract]
Inventory and Other Current Assets	(6) Inventory and Other Current Assets Inventory and other current assets includes approximately $70.8 million and $70.0 million of inventory at September 30, 2011 and December 31, 2010, respectively. Our inventory balance at September 30, 2011 consisted of approximately $30.3 million of finished goods, $1.2 million of work-in-process, $3.9 million of raw materials and $35.4 million of supplies and consumables. Our inventory balance at December 31, 2010 consisted of approximately $31.4 million of finished goods, $1.4 million of work-in-process, $2.2 million of raw materials and $35.0 million of supplies and consumables. Inventories are stated at the lower of cost or market. Cost is determined on an average cost basis for finished goods and work-in-process. Supplies and consumables consist principally of products used in our services provided to customers. Additionally, inventory and other current assets include approximately $133.8 million and $146.9 million of costs incurred and estimated earnings in excess of billings on uncompleted contracts at September 30, 2011 and December 31, 2010, respectively. The Company follows the percentage-of-completion method of accounting for applicable contracts. Accordingly, income is recognized in the ratio that costs incurred bears to estimated total costs. Adjustments to cost estimates are made periodically, and losses expected to be incurred on contracts in progress are charged to operations in the period such losses are determined.

Equity-Method Investments	9 Months Ended
Equity-Method Investments	Sep. 30, 2011
Equity Method Investments [Abstract]
Equity-Method Investments	(7) Equity-Method Investments Investments in entities that are not controlled by the Company, but where the Company has the ability to exercise influence over the operations, are accounted for using the equity-method. The Company’s share of the income or losses of these entities is reflected as earnings from equity-method investments on its condensed consolidated statements of operations. In March 2011, the Company contributed all of its equity interests in SPN Resources and DBH to DOH, the majority owner of both SPN Resources and DBH, in exchange for a 10% limited partnership interest in DOH. Following these contributions, DOH owns all the equity interests of SPN Resources and DBH. Prior to these contributions, the Company accounted for its equity interests in SPN Resources and DBH as separate equity-method investments. The Company’s equity interest in DOH is accounted for as an equity-method investment with a balance of approximately $69.7 million at September 30, 2011. The Company recorded income from its equity-method investment in DOH of approximately $12.4 million for the seven months ended September 30, 2011 following the contributions. Additionally, the Company received approximately $1.2 million of cash distributions from its equity-method investment in DOH for the seven month period ended September 30, 2011. The Company, where possible and at competitive rates, provides its products and services to assist DOH in producing and developing its oil and gas properties. The Company had a receivable from DOH of approximately $11.4 million at September 30, 2011. The Company also recorded revenue from DOH of approximately $31.4 million for the seven months ended September 30, 2011 following the contributions. Additionally, the Company has a receivable from DOR of approximately $5.3 million as of September 30, 2011 related to its share of oil and natural gas commodity sales and production handling arrangement fees. The Company’s equity-method investment balance in SPN Resources was approximately $43.6 million at December 31, 2010. The Company recorded earnings from its equity-method investment in SPN Resources of approximately $0.2 million for the two months ended February 28, 2011 prior to the contributions and approximately $3.9 million for the nine months ended September 30, 2010. Additionally, the Company received approximately $8.4 million of cash distributions from its equity-method investment in SPN Resources for the nine month period ended September 30, 2010. The Company, where possible and at competitive rates, provides its products and services to assist SPN Resources in producing and developing its oil and gas properties. The Company had a receivable from SPN Resources of approximately $3.2 million at December 31, 2010. The Company also recorded revenue from SPN Resources of approximately $0.3 million for the two months ended February 28, 2011 and approximately $11.1 million for the nine months ended September 30, 2010. The Company’s equity-method investment balance in DBH was approximately $13.8 million at December 31, 2010. During the two months ended February 28, 2011 prior to its contributions, the Company recorded earnings from its equity-method investment in DBH of approximately $0.9 million. During the nine months ended September 30, 2010, the Company recorded earnings from its equity-method investment in DBH of approximately $5.1 million. The Company, where possible and at competitive rates, provides its products and services to assist DBH in producing and developing its oil and gas properties. The Company had a receivable from DBH of approximately $1.4 million at December 31, 2010. The Company also recorded revenue from DBH of approximately $0.9 million for the two months ended February 28, 2011 and approximately $2.5 million for the nine months ended September 30, 2010.

- Definition

The entire disclosure for equity investment, or group of investments, for which combined disclosure is appropriate, including: (a) the name of each investee and percentage of ownership of common stock, (b) accounting policies for investments in common stock, (c) difference between the amount at which the investment is carried and the amount of underlying equity in net assets and the accounting treatment of the difference, (d) the total fair value of each identified investment for which a market value is available, (e) summarized information as to assets, liabilities, and results of operations of the investees (for investments in unconsolidated subsidiaries, common stock of joint ventures, or other investments using the equity method), and (f) material effects of possible conversions, exercises, or contingent issuances of the investee. Other disclosures include (a) the names of any investee in which the investor owns 20 percent or more of the voting stock and investment is not accounted for using the equity method, and the reasons why not, and (b) the names of any investee in which the investor owns less than 20 percent of the voting stock and the investment is accounted for using the equity method, and the reasons why it is.

+ References + Details

Debt

9 Months Ended

Sep. 30, 2011

Debt [Abstract]

Debt

(8) Debt

The Company has a $400 million revolving credit facility, with the right, at the Company’s option and subject to certain conditions, to increase the borrowing capacity of the facility to $550 million. Any amounts outstanding under the revolving credit facility are due on July 20, 2014. At September 30, 2011, the Company had no amounts outstanding under the revolving credit facility, but had letters of credit outstanding of approximately $9.4 million, which reduce the Company’s borrowing availability under the revolving credit facility. Amounts borrowed under the revolving credit facility bear interest at LIBOR plus margins that depend on the Company’s leverage ratio. Indebtedness under the revolving credit facility is secured by substantially all of the Company’s assets, including the pledge of the stock of the Company’s principal domestic subsidiaries. The revolving credit facility contains customary events of default and requires that the Company satisfy various financial covenants. It also limits the Company’s ability to pay dividends or make other distributions, make acquisitions, make changes to the Company’s capital structure, create liens or incur additional indebtedness. At September 30, 2011, the Company was in compliance with all such covenants.

At September 30, 2011, the Company had outstanding $13.0 million in U.S. Government guaranteed long-term financing under Title XI of the Merchant Marine Act of 1936, which is administered by the Maritime Administration, for two 245-foot class liftboats. The debt bears interest at 6.45% per annum and is payable in equal semi-annual installments of $405,000 on September 3^rd and December 3^rd of each year through the maturity date of September 3, 2027. The Company’s obligations are secured by mortgages on the two liftboats. In accordance with the agreement, the Company is required to comply with certain covenants and restrictions, including the maintenance of minimum net worth, working capital and debt-to-equity requirements. At September 30, 2011, the Company was in compliance with all such covenants.

The Company also has outstanding $300 million of 6 7/8% unsecured senior notes due 2014. The indenture governing the 6 7/8% senior notes requires semi-annual interest payments on September 1^st and December 1^st of each year through the maturity date of September 1, 2014. The indenture contains certain covenants that, among other things, limit the Company from incurring additional debt, repurchasing capital stock, paying dividends or making other distributions, incurring liens, selling assets or entering into certain mergers or acquisitions. At September 30, 2011, the Company was in compliance with all such covenants.

The Company has outstanding $400 million of 1.50% unsecured senior exchangeable notes due 2026. Effective January 1, 2009, the Company retrospectively adopted authoritative guidance related to debt with conversion and other options, which requires the proceeds from the issuance of the 1.50% unsecured senior exchangeable notes to be allocated between a liability (issued at a discount) and an equity component. The resulting debt discount is amortized over the period the exchangeable debt is expected to be outstanding as additional non-cash interest expense. The Company used an effective interest rate of 6.89% and will amortize this debt discount through December 12, 2011. The Company has recorded an unamortized discount of $4.4 million and $19.7 million at September 30, 2011 and December 31, 2010, respectively, related to these senior exchangeable notes. The senior exchangeable notes bear interest at a rate of 1.50% per annum and decrease to 1.25% per annum on December 15, 2011. Interest on the senior exchangeable notes is payable semi-annually on December 15^th and September 15^th of each year through the maturity date of December 15, 2026. The senior exchangeable notes do not contain any restrictive financial covenants.

Under certain circumstances, holders may exchange the notes for shares of the Company’s common stock. The initial exchange rate is 21.9414 shares of common stock per $1,000 principal amount of notes. This is equal to an initial exchange price of $45.58 per share. The exchange price represents a 35% premium over the closing share price at the date of issuance. The notes may be exchanged under the following circumstances:

•

during any fiscal quarter (and only during such fiscal quarter), if the last reported sale price of the Company’s common stock is greater than or equal to 135% of the applicable exchange price of the notes for at least 20 trading days in the period of 30 consecutive trading days ending on the last trading day of the preceding fiscal quarter;

•

prior to December 15, 2011, during the five business-day period after any ten consecutive trading-day period (the “measurement period”) in which the trading price of $1,000 principal amount of notes for each trading day in the measurement period was less than 95% of the product of the last reported sale price of the Company’s common stock and the exchange rate on such trading day;

•

if the notes have been called for redemption;

•

upon the occurrence of specified corporate transactions; or

•

at any time beginning on September 15, 2026, and ending at the close of business on the third business day immediately preceding the maturity date of December 15, 2026.

Holders of the senior exchangeable notes may also require the Company to purchase all or a portion of their notes on December 15, 2011, December 15, 2016 and December 15, 2021 subject to certain administrative formalities. Conversely, on or after December 15, 2011 the Company may redeem at any time all or part of the notes. In each case, the purchase price payable will be equal to 100% of the principal amount of the notes to be purchased plus any accrued and unpaid interest with all amounts payable in cash.

In connection with the senior exchangeable note transaction, the Company simultaneously entered into agreements with affiliates of the initial purchasers to purchase call options and sell warrants on its common stock. The Company may exercise the call options it purchased at any time to acquire approximately 8.8 million shares of its common stock at a strike price of $45.58 per share. The owners of the warrants may exercise the warrants to purchase from the Company approximately 8.8 million shares of the Company’s common stock at a price of $59.42 per share, subject to certain anti-dilution and other customary adjustments. The warrants may be settled, at the Company’s option, in cash, in common stock or in a combination of cash and common stock. Lehman Brothers OTC Derivatives, Inc. (LBOTC) is the counterparty to 50% of the Company’s call option and warrant transactions. In October 2008, LBOTC filed for bankruptcy protection. The Company continues to carefully monitor the developments affecting LBOTC. Although the Company may not retain the benefit of the call option due to LBOTC’s bankruptcy, the Company does not expect that there will be a material impact, if any, on the financial statements or results of operations. The call option and warrant transactions described above do not affect the terms of the outstanding exchangeable notes.

On October 17, 2011, the Company issued notice to the holders of the 1.50% senior exchangeable notes that it will redeem all of such notes on December 15, 2011 for 100% of the principal amount plus any accrued and unpaid interest. The Company intends to use its short-term investments totaling $223.6 million, together with cash on hand and borrowings under the revolving credit facility to fund the redemption of all of the outstanding senior exchangeable notes (see note 5).

As the holders of the Company’s 1.50% senior exchangeable notes have the ability to require the Company to purchase all of the notes on December 15, 2011, the entire amount of these notes would have been deemed to be a current liability at December 31, 2010. However, in accordance with accounting guidance related to classification of short-term debt that is to be refinanced, the Company utilized the amount available to it under its revolving credit facility as of December 31, 2010 of approximately $216.0 million to classify this portion as long-term under the assumption that the revolving credit facility could be used to refinance that portion of the debt. Following completion of the 6 3/8% senior note offering in April 2011, the Company classified the $400 million senior exchangeable notes as current debt at September 30, 2011.

In April 2011, the Company issued $500 million of 6 3/8% unsecured senior notes due 2019. Costs associated with the issuance of these notes were approximately $9.6 million and were capitalized and will be amortized over the term of the 6 3/8% senior notes. The Company used the net proceeds to pay down all of its outstanding borrowings under its revolving credit facility and invested a portion of the remaining proceeds in U.S. treasury bills and notes that are issued by the U.S. government. The indenture governing the 6 3/8% senior notes requires semi-annual interest payments on May 1^st and November 1^stof each year through the maturity date of May 1, 2019. The indenture contains certain covenants that, among other things, limit the Company from incurring additional debt, repurchasing capital stock, paying dividends or making other distributions, incurring liens, selling assets or entering into certain mergers or acquisitions. At September 30, 2011, the Company was in compliance with all such covenants.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Earnings per Share	9 Months Ended
Earnings per Share	Sep. 30, 2011
Earnings per Share [Abstract]
Earnings per Share	(9) Earnings per Share Basic earnings per share is computed by dividing income available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed in the same manner as basic earnings per share except that the denominator is increased to include the number of additional common shares that could have been outstanding assuming the exercise of stock options and restricted stock units and the potential shares that would have a dilutive effect on earnings per share. Stock options for approximately 470,000 and 2,130,000 shares for the three months ended September 30, 2011 and 2010, respectively, and approximately 190,000 and 1,610,000 shares for the nine months ended September 30, 2011 and 2010, respectively, were excluded in the computation of diluted earnings per share as the effect would have been anti-dilutive. In connection with the Company’s outstanding 1.50% unsecured senior exchangeable notes, there could be a dilutive effect on earnings per share if the price of the Company’s stock exceeds the initial exchange price of $45.58 per share for a specified period of time. In the event the Company’s common stock exceeds $45.58 per share for a specified period of time, the first $1.00 the price exceeds $45.58 would cause a dilutive effect of approximately 188,400 shares. The impact on the calculation of earnings per share varies depending on when during the quarter the $45.58 per share price is reached.

Other Comprehensive Loss

9 Months Ended

Sep. 30, 2011

Other Comprehensive Loss [Abstract]

Other Comprehensive Loss

(10) Other Comprehensive Loss

The following table reconciles the change in accumulated other comprehensive loss for the three and nine months ended September 30, 2011 and 2010 (in thousands):


	Three Months Ended
	September 30,
	2011			2010
Accumulated other comprehensive loss, June 30, 2011 and 2010, respectively	$	(17,134	)	$	(31,464	)

Other comprehensive income (loss):
Foreign currency translation adjustment		(6,027	)		10,343


Accumulated other comprehensive loss, September 30, 2011 and 2010, respectively	$	(23,161	)	$	(21,121	)


	Nine Months Ended
	September 30,
	2011			2010
Accumulated other comprehensive loss, December 31, 2010 and 2009, respectively	$	(25,700	)	$	(18,996

Other comprehensive income (loss):
Foreign currency translation adjustment		2,539			(2,125	)


Accumulated other comprehensive loss, September 30, 2011 and 2010, respectively	$	(23,161	)	$	(21,121	)

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e709-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 55
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e716-108580

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e689-108580

+ Details

Decommissioning Liabilities

9 Months Ended

Sep. 30, 2011

Decommissioning Liabilities [Abstract]

Decommissioning Liabilities

(11) Decommissioning Liabilities

In connection with the acquisition of the Bullwinkle platform and its related assets, the Company records estimated future decommissioning liabilities in accordance with the authoritative guidance related to asset retirement obligations (decommissioning liabilities), which requires entities to record the fair value of a liability for an asset retirement obligation in the period in which it is incurred, with a corresponding increase in the carrying amount of the related long-lived asset. Subsequent to initial measurement, the decommissioning liability is required to be accreted each period to present value. The Company’s decommissioning liabilities associated with the Bullwinkle platform and its related assets consist of costs related to the plugging of wells, the removal of the related facilities and equipment, and site restoration.

Whenever practical, the Company utilizes its own equipment and labor services to perform well abandonment and decommissioning work. When the Company performs these services, all recorded intercompany revenues and related costs of services are eliminated in the consolidated financial statements. The recorded decommissioning liability associated with a specific property is fully extinguished when the property is abandoned. The recorded liability is first reduced by all cash expenses incurred to abandon and decommission the property. If the recorded liability exceeds (or is less than) the Company’s total costs, then the difference is reported as income (or loss) within revenue during the period in which the work is performed. The Company reviews the adequacy of its decommissioning liabilities whenever indicators suggest that the estimated cash flows needed to satisfy the liability have changed materially. The timing and amounts of these expenditures are estimates, and changes to these estimates may result in additional (or decreased) liabilities recorded, which in turn would increase (or decrease) the carrying values of the related assets. The Company reviews its estimates for the timing of these expenditures on a quarterly basis.

The following table summarizes the activity for the Company’s decommissioning liabilities for the nine month periods ended September 30, 2011 and 2010 (in thousands):


	Nine Months Ended
	September 30,
	2011			2010
Decommissioning liabilities, December 31, 2010 and 2009, respectively	$	117,716		$	—
Liabilities acquired and incurred		—			136,559
Accretion		5,038			5,361
Revision in estimated liabilities		(292	)		—

Total decommissioning liabilities, September 30, 2011 and 2010, respectively		122,462			141,920
Less: current portion of decommissioning liabilities at September 30, 2011 and 2010, respectively		17,090			25,804

Long-term decommissioning liabilities, September 30, 2011 and 2010, respectively	$	105,372		$	116,116

Notes Receivable	9 Months Ended
Notes Receivable	Sep. 30, 2011
Notes Receivable [Abstract]
Notes Receivable	(12) Notes Receivable Notes receivable consists of a commitment from the seller of certain assets to pay the Company upon the decommissioning of the Bullwinkle platform. These notes are recorded at present value, and the related discount is amortized to interest income based on the expected timing of the platform’s removal. The Company recorded interest income of approximately $3.4 million and $3.5 million for the nine months ended September 30, 2011 and 2010, respectively.

- Definition

The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5074-111524

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5066-111524

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5162-111524

+ Details

Gain on Sale of Businesses	9 Months Ended
Gain on Sale of Businesses	Sep. 30, 2011
Gain on Sale of Businesses [Abstract]
Gain on Sale of Businesses	(13) Gain on Sale of Businesses During the nine month period ended September 30, 2011, the Company sold seven liftboats for approximately $22.3 million, net of commissions. Five of the liftboats sold were from the 145 to 155-foot class fleet, one was from the 160-foot class fleet and one was from the 200-foot class fleet. As a result of the sale of these liftboats, the Company recorded a pre-tax gain of approximately $8.6 million for the nine month period ended September 30, 2011.

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6390789&loc=d3e2443-110228

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

+ Details

Segment Information

9 Months Ended

Sep. 30, 2011

Segment Information [Abstract]

Segment Information

(14) Segment Information

Business Segments

The Company has three reportable segments: subsea and well enhancement, drilling products and services, and marine. The subsea and well enhancement segment provides production-related services used to enhance, extend and maintain oil and gas production, which include integrated subsea services and engineering solutions, mechanical wireline, hydraulic workover and snubbing, well control, coiled tubing, electric line, pumping and stimulation and well bore evaluation services; well plug and abandonment services; stimulation and sand control equipment and services; and other oilfield services used to support drilling and production operations. The subsea and well enhancement segment also includes production handling arrangements, as well as the production and sale of oil and gas. The drilling products and services segment rents and sells stabilizers, drill pipe, tubulars and specialized equipment for use with onshore and offshore oil and gas well drilling, completion, production and workover activities. It also provides on-site accommodations and bolting and machining services. The marine segment operates liftboats for production service activities, as well as oil and gas production facility maintenance, construction operations and platform removals.

Summarized financial information for the Company’s segments for the three and nine months ended September 30, 2011 and 2010 is shown in the following tables (in thousands):

Three Months Ended September 30, 2011


	Subsea and		Drilling
	Well		Products and							Consolidated
	Enhancement		Services		Marine		Unallocated			Total
Revenues	$	377,559	$	163,456	$	24,327	$	—		$	565,342
Cost of services
(exclusive of items shown separately below)		228,241		58,538		14,286		—			301,065
Depreciation, depletion, amortization and accretion		28,976		33,213		2,686		—			64,875
General and administrative expenses		64,812		28,676		1,903		—			95,391

Income from operations		55,530		43,029		5,452		—			104,011
Interest income (expense), net		1,248		—		—		(20,363	)		(19,115	)
Earnings from equity-method investments, net		—		—		—		8,198			8,198


Income (loss) before income taxes	$	56,778	$	43,029	$	5,452	$	(12,165	)	$	93,094

Three Months Ended September 30, 2010


	Subsea and		Drilling
	Well		Products and							Consolidated
	Enhancement		Services		Marine		Unallocated			Total
Revenues	$	289,048	$	118,727	$	27,578	$	—		$	435,353
Cost of services											—
(exclusive of items shown separately below)		170,817		46,068		15,423		—			232,308
Depreciation, depletion, amortization and accretion		25,162		28,846		2,797		—			56,805
General and administrative expenses		53,043		28,394		3,475		—			84,912

Income from operations		40,026		15,419		5,883		—			61,328
Interest income (expense), net		1,343		—		—		(13,799	)		(12,456	)
Earnings from equity-method investments, net		—		—		—		3,030			3,030


Income (loss) before income taxes	$	41,369	$	15,419	$	5,883	$	(10,769	)	$	51,902

Nine Months Ended September 30, 2011


	Subsea and		Drilling
	Well		Products and							Consolidated
	Enhancement		Services		Marine		Unallocated			Total
Revenues	$	975,641	$	440,893	$	73,595	$	—		$	1,490,129
Cost of services
(exclusive of items shown separately below)		593,216		161,862		51,202		—			806,280
Depreciation, depletion, amortization and accretion		82,773		96,220		8,559		—			187,552
General and administrative expenses		182,279		88,416		7,456		—			278,151
Gain on sale of businesses		—		—		8,558		—			8,558

Income from operations		117,373		94,395		14,936		—			226,704
Interest income (expense), net		3,483		—		—		(51,423	)		(47,940	)
Earnings from equity-method investments, net		—		—		—		13,724			13,724


Income (loss) before income taxes	$	120,856	$	94,395	$	14,936	$	(37,699	)	$	192,488

Nine Months Ended September 30, 2010


	Subsea and		Drilling
	Well		Products and								Consolidated
	Enhancement		Services		Marine			Unallocated			Total
Revenues	$	806,166	$	354,341	$	64,213		$	—		$	1,224,720
Cost of services
(exclusive of items shown separately below)		481,561		129,922		49,793			—			661,276
Depreciation, depletion, amortization and accretion		69,254		85,135		7,763			—			162,152
General and administrative expenses		158,746		79,584		9,835			—			248,165

Income (loss) from operations		96,605		59,700		(3,178	)		—			153,127
Interest income (expense), net		3,500		—		—			(42,674	)		(39,174	)
Earnings from equity-method investments, net		—		—		—			9,185			9,185


Income (loss) before income taxes	$	100,105	$	59,700	$	(3,178	)	$	(33,489	)	$	123,138

Identifiable Assets


	Subsea and		Drilling
	Well		Products and						Consolidated
	Enhancement		Services		Marine		Unallocated		Total
September 30, 2011	$	2,095,664	$	1,041,475	$	249,532	$	97,071	$	3,483,742

December 31, 2010	$	1,769,813	$	802,785	$	255,883	$	79,052	$	2,907,533

Geographic Segments

The Company attributes revenue to various countries based on the location where services are performed or the destination of the drilling products or equipment sold or leased. Long-lived assets consist primarily of property, plant and equipment and are attributed to various countries based on the physical location of the asset at the end of a period. The Company’s information by geographic area is as follows (in thousands):


Revenues:	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
United States	$	422,045	$	319,239	$	1,105,316	$	886,354
Other Countries		143,297		116,114		384,813		338,366
Total	$	565,342	$	435,353	$	1,490,129	$	1,224,720


Long-Lived Assets:	September 30,		December 31,
	2011		2010
United States	$	977,260	$	881,416
Other Countries		463,592		431,734
Total, net	$	1,440,852	$	1,313,150

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

+ Details

Guarantee	9 Months Ended
Guarantee	Sep. 30, 2011
Guarantee [Abstract]
Guarantee	(15) Guarantee As part of SPN Resources’ acquisition of its oil and gas properties while a wholly-owned subsidiary of the Company, the Company guaranteed SPN Resources’ performance of its decommissioning liabilities. These guarantees remain in place. In connection with the Company’s contribution of its remaining equity interest in SPN Resources to DOH in March 2011, DOR assumed all of the Company’s obligations relating to its guarantees of SPN Resources’ performance of its decommissioning liabilities. In accordance with authoritative guidance related to guarantees, the Company has assigned an estimated value of $2.6 million at September 30, 2011 and December 31, 2010 related to decommissioning performance guarantees, which is reflected in other long-term liabilities. The Company believes that the likelihood of being required to perform these guarantees is remote. In the unlikely event that DOR defaults on the decommissioning liabilities, the total maximum potential obligation under these guarantees is estimated to be approximately $109.2 million, net of the contractual right to receive payments from third parties, which is approximately $24.6 million as of September 30, 2011. The total maximum potential obligation will decrease over time as the underlying obligations are fulfilled by DOR.

Fair Value Measurements

9 Months Ended

Sep. 30, 2011

Fair Value Measurements [Abstract]

Fair Value Measurements

(16) Fair Value Measurements

The Company follows the authoritative guidance for fair value measurements relating to financial and nonfinancial assets and liabilities, including presentation of required disclosures herein. This guidance establishes a fair value framework requiring the categorization of assets and liabilities into three levels based upon the assumptions (inputs) used to price the assets and liabilities. Level 1 provides the most reliable measure of fair value, whereas Level 3 generally requires significant management judgment. The three levels are defined as follows:

	Level 1:		Unadjusted quoted prices in active markets for identical assets and liabilities.

	Level 2:		Observable inputs other than those included in Level 1 such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical assets or liabilities in inactive markets; or model-derived valuations or other inputs that can be corroborated by observable market data.

	Level 3:		Unobservable inputs reflecting management’s own assumptions about the inputs used in pricing the asset or liability.

The following tables provide a summary of the financial assets and liabilities measured at fair value on a recurring basis at September 30, 2011 and December 31, 2010 (in thousands):


			Fair Value Measurements at Reporting Date Using
	September 30,
	2011		Level 1		Level 2		Level 3
Short-term investments	$	223,592	$	223,592		—		—
Intangible and other long-term assets
Non-qualified deferred compensation assets	$	10,224		810		9,414		—
Interest rate swap	$	1,340		—		1,340		—

Accounts Payable
Non-qualified deferred compensation liabilities	$	2,655		—		2,655		—

Other long-term liabilities
Non-qualified deferred compensation liabilities	$	12,407		—		12,407		—


	December 31,
	2010		Level 1		Level 2		Level 3
Intangible and other long-term assets
Non-qualified deferred compensation assets	$	10,820	$	812	$	10,008		—
Interest rate swap	$	161		—		161		—

Accounts Payable
Non-qualified deferred compensation liabilities	$	2,953		1,429		1,524		—

Other long-term liabilities
Non-qualified deferred compensation liabilities	$	14,236		—		14,236		—

The Company’s non-qualified deferred compensation plans allow officers, certain highly compensated employees and non-employee directors to defer receipt of a portion of their compensation and contribute such amounts to one or more hypothetical investment funds (see note 4). The Company entered into separate trust agreements, subject to general creditors, to segregate assets of each plan and reports the accounts of the trusts in its condensed consolidated financial statements. These investments are reported at fair value based on unadjusted quoted prices in active markets for identifiable assets and observable inputs for similar assets and liabilities, which represent Levels 1 and 2, respectively, in the fair value hierarchy. The realized and unrealized holding gains and losses related to non-qualified deferred compensation assets are recorded in interest expense, net. The realized and unrealized holding gains and losses related to non-qualified deferred compensation liabilities are recorded in general and administrative expenses.

In March 2010, the Company entered into an interest rate swap agreement for a notional amount of $150 million, whereby the Company is entitled to receive semi-annual interest payments at a fixed rate of 6 7/8% per annum and is obligated to make quarterly interest payments at a floating rate, which is adjusted every 90 days, based on LIBOR plus a fixed margin. The Company entered into the interest rate swap agreement in an effort to achieve a more balanced debt portfolio by targeting an overall desired position of fixed and floating interest rates. The swap agreement, scheduled to terminate on September 1, 2014, is designated as a fair value hedge of a portion of the 6 7/8% unsecured senior notes, as the derivative has been tested to be highly effective in offsetting changes in the fair value of the underlying note. As this derivative is classified as a fair value hedge, the changes in the fair value of the derivative are offset against the changes in the fair value of the underlying note in interest expense, net (see note 17).

The fair value of the Company’s cash equivalents, accounts receivable and current maturities of long-term debt approximates their carrying amounts. The fair value of the Company’s long-term debt was approximately $1,198.3 million and $902.5 million at September 30, 2011 and December 31, 2010, respectively. The fair value of these debt instruments is determined by reference to the market value of the instrument as quoted in an over-the-counter market.

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13537-108611

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13504-108611

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

+ Details

Derivative Financial Instruments

9 Months Ended

Sep. 30, 2011

Derivative Financial Instruments [Abstract]

Derivative Financial Instruments

(17)

Derivative Financial Instruments

The Company manages its debt portfolio by targeting an overall desired position of fixed and floating rates and may employ interest rate swaps from time to time to achieve its goal. The Company does not use derivative financial instruments for trading or speculative purposes.

In March 2010, the Company entered into an interest rate swap agreement for a notional amount of $150 million related to its fixed rate debt maturing in 2014. This transaction was designated as a fair value hedge since the swap hedges against the change in fair value of fixed rate debt resulting from changes in interest rates. The Company’s derivative agreement includes a credit risk-related contingent feature whereby the counterparty is allowed to terminate the transaction following the occurrence of a default on certain of the Company’s indebtedness. The Company recorded a derivative asset of $1.3 million and $0.2 million within intangible and other long-term assets in the condensed consolidated balance sheets as of September 30, 2011 and December 31, 2010, respectively (see note 8). The change in fair value of the interest rate swap is included in the adjustments to reconcile net income to net cash provided by operating activities in the condensed consolidated statements of cash flows.

The location and effect of the derivative instrument on the condensed consolidated statements of operations for the three and nine month periods ended September 30, 2011 and 2010, presented on a pre-tax basis, is as follows (in thousands):



	Location of	Amount of (gain) loss recognized
	(gain) loss	Three Months Ended			Three Months Ended
	recognized	September 30, 2011			September 30, 2010
Interest rate swap	Interest expense, net	$	350		$	(1,422	)
Hedged item — debt	Interest expense, net		(788	)		806

		$	(438	)	$	(616	)


	Location of	Amount of (gain) loss recognized
	(gain) loss	Nine Months Ended			Nine Months Ended
	recognized	September 30, 2011			September 30, 2010
Interest rate swap	Interest expense, net	$	230		$	(2,937	)
Hedged item — debt	Interest expense, net		(1,409	)		2,693

		$	(1,179	)	$	(244	)

For the nine months ended September 30, 2011 and 2010, approximately $1.2 million and $0.2 million of interest income, respectively, was related to the ineffectiveness associated with this fair value hedge. Hedge ineffectiveness represents the difference between the changes in fair value of the derivative instruments and the changes in fair value of the fixed rate debt attributable to changes in the benchmark interest rate.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6887037&loc=d3e80784-113994

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5579245-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624163-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624171-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41638-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5580258-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5579240-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41641-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41620-113959

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624181-113959

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5618551-113959

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624177-113959

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6887037&loc=d3e80748-113994

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624258-113959

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5708775-113959

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41635-113959

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5708773-113959

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

+ Details

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2011
Income Taxes [Abstract]
Income Taxes	(18) Income Taxes The Company follows authoritative guidance regarding accounting for uncertainty in income taxes. It is the Company’s policy to recognize interest and applicable penalties, if any, related to uncertain tax positions in income tax expense. The Company had approximately $24.8 million of unrecorded tax benefits at September 30, 2011 and December 31, 2010, all of which would impact the Company’s effective tax rate if recognized. In addition to its U.S. federal tax return, the Company files income tax returns in various state and foreign jurisdictions. The number of years that are open under the statute of limitations and subject to audit varies depending on the tax jurisdiction. The Company remains subject to U.S. federal tax examinations for years after 2006.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2011
Commitments and Contingencies [Abstract]
Commitments and Contingencies	(19) Commitments and Contingencies Due to the nature of the Company’s business, the Company is involved, from time to time, in routine litigation or subject to disputes or claims regarding our business activities. Legal costs related to these matters are expensed as incurred. In management’s opinion, none of the pending litigation, disputes or claims is expected to have a material adverse effect on the Company’s financial condition, results of operations or liquidity.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

+ Details

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2011
Subsequent Events [Abstract]
Subsequent Events	(20) Subsequent Events Acquisition of Complete Production Services, Inc. On October 9, 2011, the Company agreed to acquire all of the outstanding equity securities of Complete Production Services, Inc. (NYSE: CPX) (Complete) pursuant to an Agreement and Plan of Merger among the Company, SPN Fairway Acquisition, Inc., its wholly-owned subsidiary, and Complete. Pursuant to the merger agreement, Complete stockholders will receive 0.945 of a share of the Company’s common stock and $7.00 cash, without interest, for each share of Complete common stock outstanding at the time of the merger. Based on the Company’s share price of $26.76 at October 20, 2011, the total consideration for this acquisition approximates $2,608 million, of which approximately $552 million is to be paid in cash. The transaction is anticipated to close as early as the end of 2011. In connection with this acquisition, the Company intends to amend its bank credit facility to increase its revolving credit facility to $600 million and to include a $400 million term loan in order to pay the cash portion of the merger consideration. The Company also intends to commence a debt financing in order to refinance all of Complete’s outstanding long-term debt. Complete focuses on providing specialized completion and production services and products that help oil and gas companies develop hydrocarbon reserves, reduce costs and enhance production. Complete’s operations are located throughout the United States, and in western Canada and Mexico. Complete’s business is comprised of three segments: Completion and Production Services, Drilling Services and Product Sales. Redemption of 1.50% Senior Exchangeable Notes On October 17, 2011, the Company issued notice to the holders of its outstanding 1.50% senior exchangeable notes due 2026 that it would redeem all of the notes on December 15, 2011. The Company intends to partially fund the redemption of these notes with cash on hand and short-term investments currently held for this purpose (see note 8).

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Sep. 30, 2011
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	(21) Recent Accounting Pronouncements In September 2011, the FASB issued ASU No. 2011-08, “Intangibles — Goodwill and Other” (ASU 2011-08). ASU 2011-08 allows a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount before applying the two-step goodwill impairment test. If it is more likely than not that the fair value of a reporting unit is less than its carrying amount, then the two-step impairment test would be performed. ASU 2011-08 is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011, and early adoption is permitted. This update is expected to change the process the Company uses to test goodwill for impairment, but is not expected to have a material impact on its consolidated financial statements.

Financial Information Related to Guarantor Subsidiaries

9 Months Ended

Sep. 30, 2011

Financial Information Related to Guarantor Subsidiaries [Abstract]

Financial Information Related to Guarantor Subsidiaries

(22) Financial Information Related to Guarantor Subsidiaries

In April 2011, SESI, L.L.C. (Issuer), a wholly-owned subsidiary of Superior Energy Services, Inc. (Parent), issued $500 million of unsecured 6 3/8% senior notes due 2019. The Parent, along with substantially all of its domestic subsidiaries, fully and unconditionally guaranteed the senior notes, and such guarantees are joint and several. All of the guarantor subsidiaries are wholly-owned subsidiaries of the Issuer. Domestic income taxes are paid by the Parent through a consolidated tax return and are accounted for by the Parent. The following tables present the condensed consolidating balance sheets as of September 30, 2011 and December 31, 2010 and the condensed consolidating statements of operations and cash flows for the three and nine months ended September 30, 2011 and 2010.

Condensed Consolidating Balance Sheets
September 30, 2011
(in thousands)


										Non-
							Guarantor			Guarantor
	Parent			Issuer			Subsidiaries			Subsidiaries			Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—		$	153,526		$	5,045		$	51,610		$	—		$	210,181
Short-term investments		—			223,592			—			—			—			223,592
Accounts receivable, net		—			1,486			405,564			111,426			(36,555	)		481,921
Income taxes receivable		—			—			—			4,155			(4,155	)		—
Prepaid expenses		62			7,099			11,966			16,524			—			35,651
Inventory and other current assets		—			1,579			205,449			13,009			—			220,037
Intercompany interest receivable		—			35,516			—			—			(35,516	)		—

Total current assets		62			422,798			628,024			196,724			(76,226	)		1,171,382

Property, plant and equipment, net		—			2,871			1,046,722			391,259			—			1,440,852
Goodwill, net		—			—			446,947			144,768			—			591,715
Notes receivable		—			—			72,406			—			—			72,406
Intercompany notes receivable		—			501,598			—			—			(501,598	)		—
Investments in subsidiaries		124,271			595,029			—			—			(719,300	)		—
Equity-method investments		—			69,674			—			1,832			—			71,506
Intangible and other long-term assets, net		—			28,243			77,870			29,768			—			135,881

Total assets	$	124,333		$	1,620,213		$	2,271,969		$	764,351		$	(1,297,124	)	$	3,483,742


LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	—		$	3,699		$	77,672		$	73,842		$	(37,140	)	$	118,073
Accrued expenses		140			54,568			104,140			39,947			—			198,795
Income taxes payable		11,242			—			—			—			(4,155	)		7,087
Deferred income taxes		12,214			—			—			—			—			12,214
Current portion of decommissioning liabilities		—			—			17,090			—			—			17,090
Current maturities of long-term debt		—			395,623			—			810			—			396,433
Intercompany interest payable		—			—			—			35,516			(35,516	)		—

Total current liabilities		23,596			453,890			198,902			150,115			(76,811	)		749,692

Deferred income taxes		257,553			—			—			12,249			—			269,802
Decommissioning liabilities		—			—			105,372			—			—			105,372
Long-term debt, net		—			798,196			—			12,141			—			810,337
Intercompany notes payable		—			—			—			501,598			(501,598	)		—
Intercompany payables/(receivables)		(98,268	)		963,278			(215,454	)		(114,620	)		(534,936	)		—
Other long-term liabilities		8,260			31,117			27,065			46,906			—			113,348

Stockholders’ equity:
Preferred stock of $.01 par value		—			—			—			—			—			—
Common stock of $.001 par value		80			—			—			403			(403	)		80
Additional paid in capital		444,187			124,271			—			59,104			(183,376	)		444,186
Accumulated other comprehensive income (loss), net		—			—			—			(23,161	)		—			(23,161	)
Retained earnings (accumulated deficit)		(511,075	)		(750,539	)		2,156,084			119,616			—			1,014,086

Total stockholders’ equity		(66,808	)		(626,268	)		2,156,084			155,962			(183,779	)		1,435,191

Total liabilities and stockholders’ equity	$	124,333		$	1,620,213		$	2,271,969		$	764,351		$	(1,297,124	)	$	3,483,742

December 31, 2010
(in thousands)


										Non-
							Guarantor			Guarantor
	Parent			Issuer			Subsidiaries			Subsidiaries			Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—		$	—		$	5,493		$	45,234		$	—		$	50,727
Accounts receivable, net		—			415			382,935			99,010			(29,910	)		452,450
Income tax receivable		—			—			—			2,024			(2,024	)		—
Prepaid expenses		18			4,128			8,948			12,734			—			25,828
Inventory and other current assets		—			1,678			222,822			10,547			—			235,047
Intercompany interest receivable		—			15,883			—			—			(15,883	)		—


Total current assets		18			22,104			620,198			169,549			(47,817	)		764,052


Property, plant and equipment, net		—			3,189			957,561			352,400			—			1,313,150
Goodwill, net		—			—			447,467			140,533			—			588,000
Notes receivable		—			—			69,026			—			—			69,026
Intercompany notes receivable		—			456,280			—			—			(456,280	)		—
Investments in subsidiaries		124,271			602,461			4,347			4,347			(735,426	)		—
Equity-method investments		—			43,947			—			15,375			—			59,322
Intangible and other long-term assets, net		—			22,455			61,722			29,806			—			113,983


Total assets	$	124,289		$	1,150,436		$	2,160,321		$	712,010		$	(1,239,523	)	$	2,907,533


LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	—		$	6,654		$	71,790		$	64,636		$	(32,804	)	$	110,276
Accrued expenses		153			42,821			91,451			27,619			—			162,044
Income taxes payable		4,499			—			—			—			(2,024	)		2,475
Deferred income taxes		29,353			—			—			—			—			29,353
Current portion of decommissioning liabilities		—			—			16,929			—			—			16,929
Current maturities of long-term debt		—			184,000			—			810			—			184,810
Intercompany interest payable		—			—			—			15,883			(15,883	)		—


Total current liabilities		34,005			233,475			180,170			108,948			(50,711	)		505,887


Deferred income taxes		211,173			—			—			12,763			—			223,936
Decommissioning liabilities		—			—			100,787			—			—			100,787
Long-term debt, net		—			669,089			—			12,546			—			681,635
Intercompany notes payable		—			—			—			456,280			(456,280	)		—
Intercompany payables/(receivables)		(100,882	)		760,164			(1,407	)		(125,246	)		(532,629	)		—
Other long-term liabilities		8,260			37,537			19,427			49,513			—			114,737
Stockholders’ equity:
Preferred stock of $.01 par value		—			—			4,347			4,347			(8,694	)		—
Common stock of $.001 par value		79			—			—			176			(176	)		79
Additional paid in capital		415,278			124,271			—			66,762			(191,033	)		415,278
Accumulated other comprehensive loss, net		—			—			—			(25,700	)		—			(25,700	)
Retained earnings (accumulated deficit)		(443,624	)		(674,100	)		1,856,997			151,621			—			890,894

Total stockholders’ equity (deficit)		(28,267	)		(549,829	)		1,861,344			197,206			(199,903	)		1,280,551

Total liabilities and stockholders’ equity	$	124,289		$	1,150,436		$	2,160,321		$	712,010		$	(1,239,523	)	$	2,907,533

Condensed Consolidating Statements of Operations
Three Months Ended September 30, 2011
(in thousands)


									Non-
							Guarantor		Guarantor
	Parent			Issuer			Subsidiaries		Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	—		$	478,485	$	104,888		$	(18,031	)	$	565,342
Costs and expenses:
Cost of services (exclusive of items shown separately below)		—			—			239,282		79,716			(17,933	)		301,065
Depreciation, depletion, amortization and accretion		—			131			54,395		10,349			—			64,875
General and administrative expenses		81			18,344			59,540		17,524			(98	)		95,391


Income (loss) from operations		(81	)		(18,475	)		125,268		(2,701	)		—			104,011


Other income (expense):
Interest expense, net		—			(20,631	)		1,254		262			—			(19,115	)
Intercompany interest income/(expense)		—			6,822			—		(6,822	)		—			—
Earnings (losses) from equity-method investments, net		—			8,198			—		—			—			8,198


Income (loss) before income taxes		(81	)		(24,086	)		126,522		(9,261	)		—			93,094

Income taxes		35,021			—			—		(1,507	)		—			33,514


Net income (loss)	$	(35,102	)	$	(24,086	)	$	126,522	$	(7,754	)	$	—		$	59,580

Three Months Ended September 30, 2010
(in thousands)


									Non-
							Guarantor		Guarantor
	Parent			Issuer			Subsidiaries		Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	—		$	367,880	$	88,481		$	(21,008	)	$	435,353

Costs and expenses:
Cost of services (exclusive of items shown separately below)		—			—			185,533		67,783			(21,008	)		232,308
Depreciation, depletion, amortization and accretion		—			129			47,040		9,636			—			56,805
General and administrative expenses		62			22,092			49,400		13,358			—			84,912


Income (loss) from operations		(62	)		(22,221	)		85,907		(2,296	)		—			61,328


Other income (expense):
Interest income (expense), net		—			(12,806	)		1,287		(937	)		—			(12,456	)
Intercompany interest income/(expense)		—			3,903			—		(3,903	)		—			—
Earnings from equity-method investments, net		—			1,417			—		1,613			—			3,030

Income (loss) before income taxes		(62	)		(29,707	)		87,194		(5,523	)		—			51,902

Income taxes		19,027			—			—		(342	)		—			18,685


Net income (loss)	$	(19,089	)	$	(29,707	)	$	87,194	$	(5,181	)	$	—		$	33,217

Nine Months Ended September 30, 2011
(in thousands)


									Non-
							Guarantor		Guarantor
	Parent			Issuer			Subsidiaries		Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	—		$	1,264,360	$	280,720		$	(54,951	)	$	1,490,129

Costs and expenses:
Cost of services (exclusive of items shown separately below)		—			—			655,052		205,954			(54,726	)		806,280
Depreciation, depletion, amortization and accretion		—			388			154,827		32,337			—			187,552
General and administrative expenses		611			57,591			167,494		52,680			(225	)		278,151
Gain on sale of business		—			—			8,558		—			—			8,558


Income (loss) from operations		(611	)		(57,979	)		295,545		(10,251	)		—			226,704


Other income (expense):
Interest expense, net		—			(50,691	)		3,542		(791	)		—			(47,940	)
Intercompany interest income/(expense)		—			19,633			—		(19,633	)		—			—
Earnings (losses) from equity-method investments, net		—			12,598			—		1,126			—			13,724


Income (loss) before income taxes		(611	)		(76,439	)		299,087		(29,549	)		—			192,488

Income taxes		66,840			—			—		2,456			—			69,296


Net income (loss)	$	(67,451	)	$	(76,439	)	$	299,087	$	(32,005	)	$	—		$	123,192

Nine Months Ended September 30, 2010
(in thousands)


									Non-
							Guarantor		Guarantor
	Parent			Issuer			Subsidiaries		Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	—		$	1,037,981	$	242,453		$	(55,714	)	$	1,224,720
Costs and expenses:
Cost of services (exclusive of items shown separately below)		—			—			549,772		167,218			(55,714	)		661,276
Depreciation, depletion, amortization and accretion					386			134,205		27,561			—			162,152
General and administrative expenses		230			72,735			140,647		34,553			—			248,165


Income (loss) from operations		(230	)		(73,121	)		213,357		13,121			—			153,127


Other income (expense):
Interest income (expense), net		—			(40,139	)		3,244		(2,279	)		—			(39,174	)
Intercompany interest income/(expense)		—			9,576			—		(9,576	)		—			—
Earnings from equity-method investments, net		—			3,917			—		5,268			—			9,185


Income (loss) before income taxes		(230	)		(99,767	)		216,601		6,534			—			123,138

Income taxes		39,062			—			—		5,268			—			44,330


Net income (loss)	$	(39,292	)	$	(99,767	)	$	216,601	$	1,266		$	—		$	78,808

Condensed Consolidating Statements of Cash Flows
Nine Months Ended September 30, 2011
(in thousands)


										Non-
							Guarantor			Guarantor
	Parent			Issuer			Subsidiaries			Subsidiaries			Consolidated
Cash flows from operating activities:
Net income (loss)	$	(67,451	)	$	(76,439	)	$	299,087		$	(32,005	)	$	123,192
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion		—			388			154,827			32,337			187,552
Deferred income taxes		39,503			—			—			(603	)		38,900
Excess tax benefit from stock-based compensation		(10,262	)		—			—			—			(10,262	)
Stock-based and performance share unit compensation expense		—			10,273			—			—			10,273
Retirement and deferred compensation plans expense		—			1,994			—			—			1,994
(Earnings) losses from equity-method investments, net		—			(11,061	)		—			(1,126	)		(12,187	)
Amortization of debt acquisition costs and note discount		—			19,321			—			12			19,333
Gain on sale of business		—			—			(8,558	)		—			(8,558	)
Other reconciling items, net		—			(1,279	)		(3,380	)		—			(4,659	)
Changes in operating assets and liabilities, net of acquisitions and dispositions:
Accounts receivable		—			(1,072	)		(23,515	)		(4,012	)		(28,599	)
Inventory and other current assets		—			99			14,281			(2,965	)		11,415
Accounts payable		—			(2,956	)		2,830			3,190			3,064
Accrued expenses		(13	)		9,810			11,034			6,376			27,207
Income taxes		5,444			—			—			(4,667	)		777
Other, net		(44	)		(4,798	)		8,395			(870	)		2,683

Net cash provided by (used in) operating activities		(32,823	)		(55,720	)		455,001			(4,333	)		362,125

Cash flows from investing activities:
Payments for capital expenditures		—			(70	)		(263,983	)		(65,176	)		(329,229	)
Purchases of short-term investments, net		—			(223,491	)		—			—			(223,491	)
Acquisitions of businesses, net of cash acquired		—			—			(200	)		(548	)		(748	)
Cash proceeds from sale of business		—			—			22,349			—			22,349
Other, net		—			—			(720	)		—			(720	)
Intercompany receivables/payables		10,648			123,465			(212,895	)		78,782			—

Net cash provided by (used in) investing activities		10,648			(100,096	)		(455,449	)		13,058			(531,839	)

Cash flows from financing activities:
Net payments on revolving credit facility		—			(175,000	)		—			—			(175,000	)
Proceeds from long-term debt		—			500,000			—			—			500,000
Principal payments on long-term debt		—			—			—			(405	)		(405	)
Payment of debt acquisition costs		—			(9,558	)		—			—			(9,558	)
Proceeds from exercise of stock options		10,211			—			—			—			10,211
Excess tax benefit from stock-based compensation		10,262			—			—			—			10,262
Proceeds from issuance of stock through employee benefit plans		1,702			—			—			—			1,702
Other		—			(6,100	)		—			(2,353	)		(8,453	)

Net cash provided by (used in) financing activities		22,175			309,342			—			(2,758	)		328,759

Effect of exchange rate changes on cash		—			—			—			409			409

Net increase (decrease) in cash and cash equivalents		—			153,526			(448	)		6,376			159,454
Cash and cash equivalents at beginning of period		—			—			5,493			45,234			50,727

Cash and cash equivalents at end of period	$	—		$	153,526		$	5,045		$	51,610		$	210,181

Nine Months Ended September 30, 2010
(in thousands)


										Non-
							Guarantor			Guarantor
	Parent			Issuer			Subsidiaries			Subsidiaries			Consolidated
Cash flows from operating activities:
Net income (loss)	$	(39,292	)	$	(99,767	)	$	216,601		$	1,266		$	78,808
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion		—			386			134,205			27,561			162,152
Deferred income taxes		2,236			—			—			(954	)		1,282
Excess tax benefit from exercise of stock options		(195	)		—			—			—			(195	)
Stock-based and performance share unit compensation expense		—			18,347			—			—			18,347
Retirement and deferred compensation plans expense		—			5,035			—			—			5,035
(Earnings) losses from equity-method investments, net		—			4,524			—			(4,108	)		416
Amortization of debt acquisition costs		—			17,857			—			—			17,857
Other reconciling items, net		—			(244	)		(3,499	)		—			(3,743	)
Changes in operating assets and liabilities, net of acquisitions and dispositions:
Accounts receivable		—			(338	)		(121,501	)		(9,665	)		(131,504	)
Inventory and other current assets		—			44			122,755			(4,180	)		118,619
Accounts payable		—			(1,202	)		1,035			(1,380	)		(1,547	)
Accrued expenses		11			2,249			14,144			5,306			21,710
Income taxes		38,940			—			—			(2,458	)		36,482
Other, net		(1,054	)		(1,956	)		17,508			(1,467	)		13,031

Net cash provided by operating activities		646			(55,065	)		381,248			9,921			336,750


Cash flows from investing activities:
Payments for capital expenditures		—			—			(153,336	)		(85,476	)		(238,812	)
Acquisitions of businesses, net of cash acquired		—			—			(55,276	)		(206,772	)		(262,048	)
Other, net		—			963			(6,980	)		(252	)		(6,269	)
Intercompany receivables/payables		(2,742	)		(128,846	)		(169,464	)		301,052			—


Net cash provided by (used in) investing activities		(2,742	)		(127,883	)		(385,056	)		8,552			(507,129	)


Cash flows from financing activities:
Net borrowings on revolving credit facility		—			16,500			—			—			16,500
Principal payments on long-term debt		—			—			—			(405	)		(405	)
Payment of debt acquisition costs		—			(5,164	)		—			—			(5,164	)
Proceeds from exercise of stock options		396			—			—			—			396
Excess tax benefit from stock-based compensation		195			—			—			—			195
Proceeds from issuance of stock through employee benefit plans		1,505			—			—			—			1,505
Other		—			—			—			(2,100	)		(2,100	)

Net cash provided by (used in) financing activities		2,096			11,336			—			(2,505	)		10,927

Effect of exchange rate changes on cash		—			—			—			328			328

Net increase (decrease) in cash and cash equivalents		—			(171,612	)		(3,808	)		16,296			(159,124	)
Cash and cash equivalents at beginning of period		—			171,903			4,871			29,731			206,505

Cash and cash equivalents at end of period	$	—		$	291		$	1,063		$	46,027		$	47,381

Recent Accounting Pronouncements (Policies)	9 Months Ended
Recent Accounting Pronouncements (Policies)	Sep. 30, 2011
Recent Accounting Pronouncements [Abstract]
ASU 2011-08	In September 2011, the FASB issued ASU No. 2011-08, “Intangibles — Goodwill and Other” (ASU 2011-08). ASU 2011-08 allows a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount before applying the two-step goodwill impairment test. If it is more likely than not that the fair value of a reporting unit is less than its carrying amount, then the two-step impairment test would be performed. ASU 2011-08 is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011, and early adoption is permitted. This update is expected to change the process the Company uses to test goodwill for impairment, but is not expected to have a material impact on its consolidated financial statements.

Other Comprehensive Loss (Tables)

9 Months Ended

Sep. 30, 2011

Other Comprehensive Loss [Abstract]

Change in accumulated other comprehensive loss


	Three Months Ended
	September 30,
	2011			2010
Accumulated other comprehensive loss, June 30, 2011 and 2010, respectively	$	(17,134	)	$	(31,464	)

Other comprehensive income (loss):
Foreign currency translation adjustment		(6,027	)		10,343


Accumulated other comprehensive loss, September 30, 2011 and 2010, respectively	$	(23,161	)	$	(21,121	)


	Nine Months Ended
	September 30,
	2011			2010
Accumulated other comprehensive loss, December 31, 2010 and 2009, respectively	$	(25,700	)	$	(18,996

Other comprehensive income (loss):
Foreign currency translation adjustment		2,539			(2,125	)


Accumulated other comprehensive loss, September 30, 2011 and 2010, respectively	$	(23,161	)	$	(21,121	)

Decommissioning Liabilities (Tables)

9 Months Ended

Sep. 30, 2011

Decommissioning Liabilities [Abstract]

Summary of activity for company's decommissioning liabilities


	Nine Months Ended
	September 30,
	2011			2010
Decommissioning liabilities, December 31, 2010 and 2009, respectively	$	117,716		$	—
Liabilities acquired and incurred		—			136,559
Accretion		5,038			5,361
Revision in estimated liabilities		(292	)		—

Total decommissioning liabilities, September 30, 2011 and 2010, respectively		122,462			141,920
Less: current portion of decommissioning liabilities at September 30, 2011 and 2010, respectively		17,090			25,804

Long-term decommissioning liabilities, September 30, 2011 and 2010, respectively	$	105,372		$	116,116

Segment Information (Tables)

9 Months Ended

Sep. 30, 2011

Segment Information [Abstract]

Summary of financial information for the Company's segments


	Subsea and		Drilling
	Well		Products and							Consolidated
	Enhancement		Services		Marine		Unallocated			Total
Revenues	$	377,559	$	163,456	$	24,327	$	—		$	565,342
Cost of services
(exclusive of items shown separately below)		228,241		58,538		14,286		—			301,065
Depreciation, depletion, amortization and accretion		28,976		33,213		2,686		—			64,875
General and administrative expenses		64,812		28,676		1,903		—			95,391

Income from operations		55,530		43,029		5,452		—			104,011
Interest income (expense), net		1,248		—		—		(20,363	)		(19,115	)
Earnings from equity-method investments, net		—		—		—		8,198			8,198


Income (loss) before income taxes	$	56,778	$	43,029	$	5,452	$	(12,165	)	$	93,094


	Subsea and		Drilling
	Well		Products and							Consolidated
	Enhancement		Services		Marine		Unallocated			Total
Revenues	$	289,048	$	118,727	$	27,578	$	—		$	435,353
Cost of services											—
(exclusive of items shown separately below)		170,817		46,068		15,423		—			232,308
Depreciation, depletion, amortization and accretion		25,162		28,846		2,797		—			56,805
General and administrative expenses		53,043		28,394		3,475		—			84,912

Income from operations		40,026		15,419		5,883		—			61,328
Interest income (expense), net		1,343		—		—		(13,799	)		(12,456	)
Earnings from equity-method investments, net		—		—		—		3,030			3,030


Income (loss) before income taxes	$	41,369	$	15,419	$	5,883	$	(10,769	)	$	51,902


	Subsea and		Drilling
	Well		Products and							Consolidated
	Enhancement		Services		Marine		Unallocated			Total
Revenues	$	975,641	$	440,893	$	73,595	$	—		$	1,490,129
Cost of services
(exclusive of items shown separately below)		593,216		161,862		51,202		—			806,280
Depreciation, depletion, amortization and accretion		82,773		96,220		8,559		—			187,552
General and administrative expenses		182,279		88,416		7,456		—			278,151
Gain on sale of businesses		—		—		8,558		—			8,558

Income from operations		117,373		94,395		14,936		—			226,704
Interest income (expense), net		3,483		—		—		(51,423	)		(47,940	)
Earnings from equity-method investments, net		—		—		—		13,724			13,724


Income (loss) before income taxes	$	120,856	$	94,395	$	14,936	$	(37,699	)	$	192,488


	Subsea and		Drilling
	Well		Products and								Consolidated
	Enhancement		Services		Marine			Unallocated			Total
Revenues	$	806,166	$	354,341	$	64,213		$	—		$	1,224,720
Cost of services
(exclusive of items shown separately below)		481,561		129,922		49,793			—			661,276
Depreciation, depletion, amortization and accretion		69,254		85,135		7,763			—			162,152
General and administrative expenses		158,746		79,584		9,835			—			248,165

Income (loss) from operations		96,605		59,700		(3,178	)		—			153,127
Interest income (expense), net		3,500		—		—			(42,674	)		(39,174	)
Earnings from equity-method investments, net		—		—		—			9,185			9,185


Income (loss) before income taxes	$	100,105	$	59,700	$	(3,178	)	$	(33,489	)	$	123,138

Company's information by geographic area


Revenues:	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
United States	$	422,045	$	319,239	$	1,105,316	$	886,354
Other Countries		143,297		116,114		384,813		338,366
Total	$	565,342	$	435,353	$	1,490,129	$	1,224,720


Long-Lived Assets:	September 30,		December 31,
	2011		2010
United States	$	977,260	$	881,416
Other Countries		463,592		431,734
Total, net	$	1,440,852	$	1,313,150

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2011

Fair Value Measurements [Abstract]

Summary of financial assets and liabilities measured at fair value on recurring basis


			Fair Value Measurements at Reporting Date Using
	September 30,
	2011		Level 1		Level 2		Level 3
Short-term investments	$	223,592	$	223,592		—		—
Intangible and other long-term assets
Non-qualified deferred compensation assets	$	10,224		810		9,414		—
Interest rate swap	$	1,340		—		1,340		—

Accounts Payable
Non-qualified deferred compensation liabilities	$	2,655		—		2,655		—

Other long-term liabilities
Non-qualified deferred compensation liabilities	$	12,407		—		12,407		—


	December 31,
	2010		Level 1		Level 2		Level 3
Intangible and other long-term assets
Non-qualified deferred compensation assets	$	10,820	$	812	$	10,008		—
Interest rate swap	$	161		—		161		—

Accounts Payable
Non-qualified deferred compensation liabilities	$	2,953		1,429		1,524		—

Other long-term liabilities
Non-qualified deferred compensation liabilities	$	14,236		—		14,236		—

Derivative Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2011

Derivative Financial Instruments [Abstract]

Location and effect of the derivative instrument on the statements of operations



	Location of	Amount of (gain) loss recognized
	(gain) loss	Three Months Ended			Three Months Ended
	recognized	September 30, 2011			September 30, 2010
Interest rate swap	Interest expense, net	$	350		$	(1,422	)
Hedged item — debt	Interest expense, net		(788	)		806

		$	(438	)	$	(616	)


	Location of	Amount of (gain) loss recognized
	(gain) loss	Nine Months Ended			Nine Months Ended
	recognized	September 30, 2011			September 30, 2010
Interest rate swap	Interest expense, net	$	230		$	(2,937	)
Hedged item — debt	Interest expense, net		(1,409	)		2,693

		$	(1,179	)	$	(244	)

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References + Details

Financial Information Related to Guarantor Subsidiaries (Tables)

9 Months Ended

Sep. 30, 2011

Financial Information Related to Guarantor Subsidiaries [Abstract]

Financial Information Related to Subsidiaries

Condensed Consolidating Balance Sheets
September 30, 2011
(in thousands)


										Non-
							Guarantor			Guarantor
	Parent			Issuer			Subsidiaries			Subsidiaries			Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—		$	153,526		$	5,045		$	51,610		$	—		$	210,181
Short-term investments		—			223,592			—			—			—			223,592
Accounts receivable, net		—			1,486			405,564			111,426			(36,555	)		481,921
Income taxes receivable		—			—			—			4,155			(4,155	)		—
Prepaid expenses		62			7,099			11,966			16,524			—			35,651
Inventory and other current assets		—			1,579			205,449			13,009			—			220,037
Intercompany interest receivable		—			35,516			—			—			(35,516	)		—

Total current assets		62			422,798			628,024			196,724			(76,226	)		1,171,382

Property, plant and equipment, net		—			2,871			1,046,722			391,259			—			1,440,852
Goodwill, net		—			—			446,947			144,768			—			591,715
Notes receivable		—			—			72,406			—			—			72,406
Intercompany notes receivable		—			501,598			—			—			(501,598	)		—
Investments in subsidiaries		124,271			595,029			—			—			(719,300	)		—
Equity-method investments		—			69,674			—			1,832			—			71,506
Intangible and other long-term assets, net		—			28,243			77,870			29,768			—			135,881

Total assets	$	124,333		$	1,620,213		$	2,271,969		$	764,351		$	(1,297,124	)	$	3,483,742


LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	—		$	3,699		$	77,672		$	73,842		$	(37,140	)	$	118,073
Accrued expenses		140			54,568			104,140			39,947			—			198,795
Income taxes payable		11,242			—			—			—			(4,155	)		7,087
Deferred income taxes		12,214			—			—			—			—			12,214
Current portion of decommissioning liabilities		—			—			17,090			—			—			17,090
Current maturities of long-term debt		—			395,623			—			810			—			396,433
Intercompany interest payable		—			—			—			35,516			(35,516	)		—

Total current liabilities		23,596			453,890			198,902			150,115			(76,811	)		749,692

Deferred income taxes		257,553			—			—			12,249			—			269,802
Decommissioning liabilities		—			—			105,372			—			—			105,372
Long-term debt, net		—			798,196			—			12,141			—			810,337
Intercompany notes payable		—			—			—			501,598			(501,598	)		—
Intercompany payables/(receivables)		(98,268	)		963,278			(215,454	)		(114,620	)		(534,936	)		—
Other long-term liabilities		8,260			31,117			27,065			46,906			—			113,348

Stockholders’ equity:
Preferred stock of $.01 par value		—			—			—			—			—			—
Common stock of $.001 par value		80			—			—			403			(403	)		80
Additional paid in capital		444,187			124,271			—			59,104			(183,376	)		444,186
Accumulated other comprehensive income (loss), net		—			—			—			(23,161	)		—			(23,161	)
Retained earnings (accumulated deficit)		(511,075	)		(750,539	)		2,156,084			119,616			—			1,014,086

Total stockholders’ equity		(66,808	)		(626,268	)		2,156,084			155,962			(183,779	)		1,435,191

Total liabilities and stockholders’ equity	$	124,333		$	1,620,213		$	2,271,969		$	764,351		$	(1,297,124	)	$	3,483,742

December 31, 2010
(in thousands)


										Non-
							Guarantor			Guarantor
	Parent			Issuer			Subsidiaries			Subsidiaries			Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—		$	—		$	5,493		$	45,234		$	—		$	50,727
Accounts receivable, net		—			415			382,935			99,010			(29,910	)		452,450
Income tax receivable		—			—			—			2,024			(2,024	)		—
Prepaid expenses		18			4,128			8,948			12,734			—			25,828
Inventory and other current assets		—			1,678			222,822			10,547			—			235,047
Intercompany interest receivable		—			15,883			—			—			(15,883	)		—


Total current assets		18			22,104			620,198			169,549			(47,817	)		764,052


Property, plant and equipment, net		—			3,189			957,561			352,400			—			1,313,150
Goodwill, net		—			—			447,467			140,533			—			588,000
Notes receivable		—			—			69,026			—			—			69,026
Intercompany notes receivable		—			456,280			—			—			(456,280	)		—
Investments in subsidiaries		124,271			602,461			4,347			4,347			(735,426	)		—
Equity-method investments		—			43,947			—			15,375			—			59,322
Intangible and other long-term assets, net		—			22,455			61,722			29,806			—			113,983


Total assets	$	124,289		$	1,150,436		$	2,160,321		$	712,010		$	(1,239,523	)	$	2,907,533


LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	—		$	6,654		$	71,790		$	64,636		$	(32,804	)	$	110,276
Accrued expenses		153			42,821			91,451			27,619			—			162,044
Income taxes payable		4,499			—			—			—			(2,024	)		2,475
Deferred income taxes		29,353			—			—			—			—			29,353
Current portion of decommissioning liabilities		—			—			16,929			—			—			16,929
Current maturities of long-term debt		—			184,000			—			810			—			184,810
Intercompany interest payable		—			—			—			15,883			(15,883	)		—


Total current liabilities		34,005			233,475			180,170			108,948			(50,711	)		505,887


Deferred income taxes		211,173			—			—			12,763			—			223,936
Decommissioning liabilities		—			—			100,787			—			—			100,787
Long-term debt, net		—			669,089			—			12,546			—			681,635
Intercompany notes payable		—			—			—			456,280			(456,280	)		—
Intercompany payables/(receivables)		(100,882	)		760,164			(1,407	)		(125,246	)		(532,629	)		—
Other long-term liabilities		8,260			37,537			19,427			49,513			—			114,737
Stockholders’ equity:
Preferred stock of $.01 par value		—			—			4,347			4,347			(8,694	)		—
Common stock of $.001 par value		79			—			—			176			(176	)		79
Additional paid in capital		415,278			124,271			—			66,762			(191,033	)		415,278
Accumulated other comprehensive loss, net		—			—			—			(25,700	)		—			(25,700	)
Retained earnings (accumulated deficit)		(443,624	)		(674,100	)		1,856,997			151,621			—			890,894

Total stockholders’ equity (deficit)		(28,267	)		(549,829	)		1,861,344			197,206			(199,903	)		1,280,551

Total liabilities and stockholders’ equity	$	124,289		$	1,150,436		$	2,160,321		$	712,010		$	(1,239,523	)	$	2,907,533

Condensed Consolidating Statements of Operations
Three Months Ended September 30, 2011
(in thousands)


									Non-
							Guarantor		Guarantor
	Parent			Issuer			Subsidiaries		Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	—		$	478,485	$	104,888		$	(18,031	)	$	565,342
Costs and expenses:
Cost of services (exclusive of items shown separately below)		—			—			239,282		79,716			(17,933	)		301,065
Depreciation, depletion, amortization and accretion		—			131			54,395		10,349			—			64,875
General and administrative expenses		81			18,344			59,540		17,524			(98	)		95,391


Income (loss) from operations		(81	)		(18,475	)		125,268		(2,701	)		—			104,011


Other income (expense):
Interest expense, net		—			(20,631	)		1,254		262			—			(19,115	)
Intercompany interest income/(expense)		—			6,822			—		(6,822	)		—			—
Earnings (losses) from equity-method investments, net		—			8,198			—		—			—			8,198


Income (loss) before income taxes		(81	)		(24,086	)		126,522		(9,261	)		—			93,094

Income taxes		35,021			—			—		(1,507	)		—			33,514


Net income (loss)	$	(35,102	)	$	(24,086	)	$	126,522	$	(7,754	)	$	—		$	59,580

Three Months Ended September 30, 2010
(in thousands)


									Non-
							Guarantor		Guarantor
	Parent			Issuer			Subsidiaries		Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	—		$	367,880	$	88,481		$	(21,008	)	$	435,353

Costs and expenses:
Cost of services (exclusive of items shown separately below)		—			—			185,533		67,783			(21,008	)		232,308
Depreciation, depletion, amortization and accretion		—			129			47,040		9,636			—			56,805
General and administrative expenses		62			22,092			49,400		13,358			—			84,912


Income (loss) from operations		(62	)		(22,221	)		85,907		(2,296	)		—			61,328


Other income (expense):
Interest income (expense), net		—			(12,806	)		1,287		(937	)		—			(12,456	)
Intercompany interest income/(expense)		—			3,903			—		(3,903	)		—			—
Earnings from equity-method investments, net		—			1,417			—		1,613			—			3,030

Income (loss) before income taxes		(62	)		(29,707	)		87,194		(5,523	)		—			51,902

Income taxes		19,027			—			—		(342	)		—			18,685


Net income (loss)	$	(19,089	)	$	(29,707	)	$	87,194	$	(5,181	)	$	—		$	33,217

Nine Months Ended September 30, 2011
(in thousands)


									Non-
							Guarantor		Guarantor
	Parent			Issuer			Subsidiaries		Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	—		$	1,264,360	$	280,720		$	(54,951	)	$	1,490,129

Costs and expenses:
Cost of services (exclusive of items shown separately below)		—			—			655,052		205,954			(54,726	)		806,280
Depreciation, depletion, amortization and accretion		—			388			154,827		32,337			—			187,552
General and administrative expenses		611			57,591			167,494		52,680			(225	)		278,151
Gain on sale of business		—			—			8,558		—			—			8,558


Income (loss) from operations		(611	)		(57,979	)		295,545		(10,251	)		—			226,704


Other income (expense):
Interest expense, net		—			(50,691	)		3,542		(791	)		—			(47,940	)
Intercompany interest income/(expense)		—			19,633			—		(19,633	)		—			—
Earnings (losses) from equity-method investments, net		—			12,598			—		1,126			—			13,724


Income (loss) before income taxes		(611	)		(76,439	)		299,087		(29,549	)		—			192,488

Income taxes		66,840			—			—		2,456			—			69,296


Net income (loss)	$	(67,451	)	$	(76,439	)	$	299,087	$	(32,005	)	$	—		$	123,192

Nine Months Ended September 30, 2010
(in thousands)


									Non-
							Guarantor		Guarantor
	Parent			Issuer			Subsidiaries		Subsidiaries			Eliminations			Consolidated
Revenues	$	—		$	—		$	1,037,981	$	242,453		$	(55,714	)	$	1,224,720
Costs and expenses:
Cost of services (exclusive of items shown separately below)		—			—			549,772		167,218			(55,714	)		661,276
Depreciation, depletion, amortization and accretion					386			134,205		27,561			—			162,152
General and administrative expenses		230			72,735			140,647		34,553			—			248,165


Income (loss) from operations		(230	)		(73,121	)		213,357		13,121			—			153,127


Other income (expense):
Interest income (expense), net		—			(40,139	)		3,244		(2,279	)		—			(39,174	)
Intercompany interest income/(expense)		—			9,576			—		(9,576	)		—			—
Earnings from equity-method investments, net		—			3,917			—		5,268			—			9,185


Income (loss) before income taxes		(230	)		(99,767	)		216,601		6,534			—			123,138

Income taxes		39,062			—			—		5,268			—			44,330


Net income (loss)	$	(39,292	)	$	(99,767	)	$	216,601	$	1,266		$	—		$	78,808

Condensed Consolidating Statements of Cash Flows
Nine Months Ended September 30, 2011
(in thousands)


										Non-
							Guarantor			Guarantor
	Parent			Issuer			Subsidiaries			Subsidiaries			Consolidated
Cash flows from operating activities:
Net income (loss)	$	(67,451	)	$	(76,439	)	$	299,087		$	(32,005	)	$	123,192
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion		—			388			154,827			32,337			187,552
Deferred income taxes		39,503			—			—			(603	)		38,900
Excess tax benefit from stock-based compensation		(10,262	)		—			—			—			(10,262	)
Stock-based and performance share unit compensation expense		—			10,273			—			—			10,273
Retirement and deferred compensation plans expense		—			1,994			—			—			1,994
(Earnings) losses from equity-method investments, net		—			(11,061	)		—			(1,126	)		(12,187	)
Amortization of debt acquisition costs and note discount		—			19,321			—			12			19,333
Gain on sale of business		—			—			(8,558	)		—			(8,558	)
Other reconciling items, net		—			(1,279	)		(3,380	)		—			(4,659	)
Changes in operating assets and liabilities, net of acquisitions and dispositions:
Accounts receivable		—			(1,072	)		(23,515	)		(4,012	)		(28,599	)
Inventory and other current assets		—			99			14,281			(2,965	)		11,415
Accounts payable		—			(2,956	)		2,830			3,190			3,064
Accrued expenses		(13	)		9,810			11,034			6,376			27,207
Income taxes		5,444			—			—			(4,667	)		777
Other, net		(44	)		(4,798	)		8,395			(870	)		2,683

Net cash provided by (used in) operating activities		(32,823	)		(55,720	)		455,001			(4,333	)		362,125

Cash flows from investing activities:
Payments for capital expenditures		—			(70	)		(263,983	)		(65,176	)		(329,229	)
Purchases of short-term investments, net		—			(223,491	)		—			—			(223,491	)
Acquisitions of businesses, net of cash acquired		—			—			(200	)		(548	)		(748	)
Cash proceeds from sale of business		—			—			22,349			—			22,349
Other, net		—			—			(720	)		—			(720	)
Intercompany receivables/payables		10,648			123,465			(212,895	)		78,782			—

Net cash provided by (used in) investing activities		10,648			(100,096	)		(455,449	)		13,058			(531,839	)

Cash flows from financing activities:
Net payments on revolving credit facility		—			(175,000	)		—			—			(175,000	)
Proceeds from long-term debt		—			500,000			—			—			500,000
Principal payments on long-term debt		—			—			—			(405	)		(405	)
Payment of debt acquisition costs		—			(9,558	)		—			—			(9,558	)
Proceeds from exercise of stock options		10,211			—			—			—			10,211
Excess tax benefit from stock-based compensation		10,262			—			—			—			10,262
Proceeds from issuance of stock through employee benefit plans		1,702			—			—			—			1,702
Other		—			(6,100	)		—			(2,353	)		(8,453	)

Net cash provided by (used in) financing activities		22,175			309,342			—			(2,758	)		328,759

Effect of exchange rate changes on cash		—			—			—			409			409

Net increase (decrease) in cash and cash equivalents		—			153,526			(448	)		6,376			159,454
Cash and cash equivalents at beginning of period		—			—			5,493			45,234			50,727

Cash and cash equivalents at end of period	$	—		$	153,526		$	5,045		$	51,610		$	210,181

Nine Months Ended September 30, 2010
(in thousands)


										Non-
							Guarantor			Guarantor
	Parent			Issuer			Subsidiaries			Subsidiaries			Consolidated
Cash flows from operating activities:
Net income (loss)	$	(39,292	)	$	(99,767	)	$	216,601		$	1,266		$	78,808
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion		—			386			134,205			27,561			162,152
Deferred income taxes		2,236			—			—			(954	)		1,282
Excess tax benefit from exercise of stock options		(195	)		—			—			—			(195	)
Stock-based and performance share unit compensation expense		—			18,347			—			—			18,347
Retirement and deferred compensation plans expense		—			5,035			—			—			5,035
(Earnings) losses from equity-method investments, net		—			4,524			—			(4,108	)		416
Amortization of debt acquisition costs		—			17,857			—			—			17,857
Other reconciling items, net		—			(244	)		(3,499	)		—			(3,743	)
Changes in operating assets and liabilities, net of acquisitions and dispositions:
Accounts receivable		—			(338	)		(121,501	)		(9,665	)		(131,504	)
Inventory and other current assets		—			44			122,755			(4,180	)		118,619
Accounts payable		—			(1,202	)		1,035			(1,380	)		(1,547	)
Accrued expenses		11			2,249			14,144			5,306			21,710
Income taxes		38,940			—			—			(2,458	)		36,482
Other, net		(1,054	)		(1,956	)		17,508			(1,467	)		13,031

Net cash provided by operating activities		646			(55,065	)		381,248			9,921			336,750


Cash flows from investing activities:
Payments for capital expenditures		—			—			(153,336	)		(85,476	)		(238,812	)
Acquisitions of businesses, net of cash acquired		—			—			(55,276	)		(206,772	)		(262,048	)
Other, net		—			963			(6,980	)		(252	)		(6,269	)
Intercompany receivables/payables		(2,742	)		(128,846	)		(169,464	)		301,052			—


Net cash provided by (used in) investing activities		(2,742	)		(127,883	)		(385,056	)		8,552			(507,129	)


Cash flows from financing activities:
Net borrowings on revolving credit facility		—			16,500			—			—			16,500
Principal payments on long-term debt		—			—			—			(405	)		(405	)
Payment of debt acquisition costs		—			(5,164	)		—			—			(5,164	)
Proceeds from exercise of stock options		396			—			—			—			396
Excess tax benefit from stock-based compensation		195			—			—			—			195
Proceeds from issuance of stock through employee benefit plans		1,505			—			—			—			1,505
Other		—			—			—			(2,100	)		(2,100	)

Net cash provided by (used in) financing activities		2,096			11,336			—			(2,505	)		10,927

Effect of exchange rate changes on cash		—			—			—			328			328

Net increase (decrease) in cash and cash equivalents		—			(171,612	)		(3,808	)		16,296			(159,124	)
Cash and cash equivalents at beginning of period		—			171,903			4,871			29,731			206,505

Cash and cash equivalents at end of period	$	—		$	291		$	1,063		$	46,027		$	47,381

Acquisitions (Details) $ in Millions	9 Months Ended
Acquisitions (Details) $ in Millions	Sep. 30, 2011 USD ($)	Dec. 31, 2010 USD ($)	Aug. 30, 2010 USD ($)	Jan. 30, 2010 Well	Jan. 26, 2010 USD ($)
Business Acquisitions (Textual) [Abstract]
Conveyance of Undivided Interest in Assets and Related Well Plugging and Abandonment Obligations				49.00%
Acquisitions (Textual) [Abstract]
Maximum additional consideration for acquisitions payable through 2012	$ 4.0
Pressure Pumping Company [Member]
Business Acquisitions (Textual) [Abstract]
Cash Paid	0.5
Business Acquisition Consideration to be Paid Following Settlement of Liabilities and Administrative Formalities	5.8
Goodwill Amount	$ 3.6
Equity interest acquired	100.00%
Superior Completion Services [Member]
Business Acquisitions (Textual) [Abstract]
Cash Paid			$ 54.3
Hallin Marine Subsea International Plc [Member]
Business Acquisitions (Textual) [Abstract]
Cash Paid					$ 162.3
Equity interest acquired					100.00%
Acquiree debt repaid					$ 55.5
Equity interest in lessor	5.00%
Capital lease expiring in 2019	2 years
Other long-term liabilities related to capital lease obligations	$ 30.4	$ 33.0
Shell Offshore Inc Gulf of Mexico Bullwinkle Platform [Member]
Business Acquisitions (Textual) [Abstract]
Equity interest acquired				100.00%
Number of Wells acquired \| Well				29
Conveyance of Undivided Interest in Assets and Related Well Plugging and Abandonment Obligations				49.00%

Long-Term Contracts (Details) $ in Millions	1 Months Ended
Long-Term Contracts (Details) $ in Millions	Dec. 31, 2007 USD ($) Well	Sep. 30, 2011 USD ($)	Mar. 31, 2011	Dec. 31, 2010 USD ($)	Jan. 30, 2010 USD ($)
Long-Term Contracts (Textual) [Abstract]
Conveyance of Undivided Interest in Assets and Related Well Plugging and Abandonment Obligations					49.00%
Costs and estimated earnings in excess of billings included in other current assets		$ 133.8		$ 146.9
Shell Offshore Inc. Gulf of Mexico Bullwinkle Platform [Member]
Long-Term Contracts (Textual) [Abstract]
Percentage of ownership acquired by Wild Well in Shell Offshore Inc.'s Gulf of Mexico Bullwinkle platform					100.00%
Dynamic Offshore [Member]
Long-Term Contracts (Textual) [Abstract]
Equity-method ownership percentage			10.00%
Wild Well [Member]
Long-Term Contracts (Textual) [Abstract]
Performance bonds required to be obtained by Wild Well					$ 50.0
Amounts to be funded in Escrow account by Wild Well					$ 50.0
Escrowed cash included in intangible and other long-term assets, net		50.2		33.0
Deferred revenue included in other long-term liabilities		24.6		16.2
Contractual arrangements fixed sum	$ 750.0
Number of downed oil and gas platforms and related well facilities decommissioned \| Well	7
Costs and estimated earnings in excess of billings included in other current assets		$ 129.7		$ 144.5

Stock-Based Compensation and Retirement Plans (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Stock Based Compensation and Retirement Plans (Textual) [Abstract]
Discretionary contribution to share based compensation expense		$ 4,700
Proceed from issue of shares under employee stock purchase plans	$ 1,702	$ 1,505
Non Qualified Stock Option [Member]
Stock Based Compensation and Retirement Plans (Textual) [Abstract]
Issuance of Non-Qualified Stock Options		1,019,000
Option vested, Period	Over 3 years
Option expires, years	In 10 years
Compensation expense	$ 2,500	$ 4,700
Restricted Stock [Member]
Stock Based Compensation and Retirement Plans (Textual) [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		177,000
Option vested, Period	Over 3 years
Compensation expense	$ 4,300	$ 5,800
Restricted Stock Units [Member]
Stock Based Compensation and Retirement Plans (Textual) [Abstract]
Option vested, Period	Within 30 days
Compensation expense	$ 900	$ 1,000
Performance Share Units [Member]
Stock Based Compensation and Retirement Plans (Textual) [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		30,000
Compensation expense	$ 2,300	$ 6,600
Performance period of PSU grant, years	3 year
Performance measures for participants	If the participant has met specified continued service requirements, the PSUs will settle in cash or a combination of cash and up to 50% of equivalent value in the Company’s common stock, at the discretion of the compensation committee
Portion of equivalent value in common stock of company after meeting service requirements, at discretion of compensation committee	50.00%
Current liability	$ 3,300		$ 6,000
Long-term liability	6,400		$ 7,000
Amount paid to employees for settlement	$ 2,800	6,400
Issue of common stock to employees	67,300
Employee Stock Purchase Plan [Member]
Stock Based Compensation and Retirement Plans (Textual) [Abstract]
Compensation expense	$ 400	300
Common stock reserved for issuance	1,250,000
Proceed from issue of shares under employee stock purchase plans	$ 1,700	$ 1,500
Issue of shares under employee stock purchase plans	57,000	80,000
Deferred Compensation [Member]
Stock Based Compensation and Retirement Plans (Textual) [Abstract]
Employee Deferral to Non-Qualified Deferred Compensation Plan	up to 75% of their base salary, up to 100% of their bonus, and up to 100% of the cash portion of their PSU compensation to the plan
Maximum portion of base salary to defer under non-qualified deferred compensation plan	75.00%
Maximum portion of bonus to defer under non-qualified deferred compensation plan	100.00%
Maximum of cash portion of PSU compensation to defer under non-qualified deferred compensation plan	100.00%
Non Employee Deferral To Non-Qualified Deferred Compensation Plan	Defer up to 100% of their cash compensation paid by the Company to the plan. Additionally, participating directors may defer up to 100% of the shares of common stock.
Maximum portion of Cash compensation paid by company to defer under non-qualified deferred compensation plan	100.00%
Maximum portion of shares of common stock to defer under non-qualified deferred compensation plan	100.00%
Supplemental Executive Retirement Plan [Member]
Stock Based Compensation and Retirement Plans (Textual) [Abstract]
Compensation expense, supplemental executive retirement plan	$ 1,400	$ 5,400

Short- Term Investments (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Dec. 15, 2011	Dec. 31, 2010
Short Term Investments (Additional Textual) [Abstract]
Outstanding senior exchangeable notes	1.50%
Short- Term Investments (Textual) [ Abstract]
Realized/Unrealized holding gains and losses included in interest expense, net	$ 100
Available cash used along with funds related to trading Portfolio	117,500
Amount paid to partially fund the redemption of senior exchangeable notes	223,592		$ 0
Unsecured Senior Exchangeable Notes Due Two Thousand Twenty Six [Member]
Short Term Investments (Additional Textual) [Abstract]
Redemption of the Aggregate Principal Amount	$ 400,000
Outstanding senior exchangeable notes	1.50%
Redemption price as percentage of principal amount		100.00%

- Definition

This item represents the net total realized and unrealized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain (loss) of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain (loss) which was included in other comprehensive income (a separate component of shareholders' equity) for available-for-sale securities transferred to trading securities during the period.

+ References + Details

- Definition

Debt securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time, usually less than one year or the normal operating cycle, whichever is longer) or for debt securities formerly categorized as available-for-sale or held-to-maturity which the entity held as of the date it opted to account for such securities at fair value. An enterprise may also categorize such a security as trading without the intent to sell it in the near term assuming the decision to categorize the security as trading occurred at acquisition.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 12
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS115
-Paragraph 35
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.2)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26626-111562

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Trading Securities
-URI http://asc.fasb.org/extlink&oid=6526789

+ Details

Inventory and Other Current Assets (Details) - USD ($) $ in Millions	Sep. 30, 2011	Dec. 31, 2010
Inventory and Other Current Assets (Textual) [Abstract]
Inventory	$ 70.8	$ 70.0
Finished Goods	30.3	31.4
Work in progress	1.2	1.4
Raw materials	3.9	2.2
Supplies and Consumables	35.4	35.0
Costs incurred	$ 133.8	$ 146.9

- Definition

Carrying amount as of the balance sheet date of products used directly or indirectly in the manufacturing or production process, which may or may not become part of the final product. May also include items used in the storage, presentation or transportation of physical goods.

+ References + Details

Equity-Method Investments (Details) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Feb. 28, 2011	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2011	Sep. 30, 2010	Mar. 31, 2011	Dec. 31, 2010
Equity-Method Investments (Textual) [Abstract]
Equity-method investments		$ 71,506		$ 71,506	$ 71,506			$ 59,322
Earnings from equity-method investments, net		8,198	$ 3,030		13,724	$ 9,185
SPN Resources [Member]
Equity-Method Investments (Textual) [Abstract]
Equity-method investments								43,600
Earnings from equity-method investments, net	$ 200					3,900
Cash distributions received from equity-method investment						8,400
Receivable from equity method investment								3,200
Revenue from equity-method investment	300					11,100
DBH [Member]
Equity-Method Investments (Textual) [Abstract]
Equity-method investments								13,800
Earnings from equity-method investments, net	900					5,100
Receivable from equity method investment								$ 1,400
Revenue from equity-method investment	$ 900					$ 2,500
DOH [Member]
Equity-Method Investments (Textual) [Abstract]
Equity-method investments		69,700		69,700	69,700
Earnings from equity-method investments, net				12,400
Cash distributions received from equity-method investment				1,200
Receivable from equity method investment		11,400		11,400	11,400
Revenue from equity-method investment				31,400
Equity-method ownership percentage							10.00%
DOR [Member]
Equity-Method Investments (Textual) [Abstract]
Receivable from equity method investment		$ 5,300		$ 5,300	$ 5,300

Debt (Details)	9 Months Ended
Debt (Details)	Sep. 30, 2011 USD ($) shares Liftboat $ / shares	Dec. 15, 2011	Dec. 03, 2011 USD ($)	Jun. 03, 2011 USD ($)	Apr. 30, 2011	Dec. 31, 2010 USD ($)	Mar. 31, 2010 USD ($)
Debt (Textual) [Abstract]
Debt instrument, percentage	1.50%
Debt Maturity Date	Jul. 20, 2014
Debt (Additional Textual) [Abstract]
Principal payable, semi annual installments			$ 405,000	$ 405,000
Interest payments at a fixed rate	6.875%						6.875%
Variable interest rate, Adjustment	90 days
Interest rate swap agreement for a notional	$ 150,000,000						$ 150,000,000
Amended Interest rate on Exchangeable Note		1.25%
Initial exchange rate of common stock per $1,000 principal amount of notes \| shares	21.9414
Principal amount of notes for initial exchange rate of common stock	$ 1,000
Initial exchange price of per share of common stock \| $ / shares	$ 45.58
Percentage of premium over the closing share price at date of issuance represented by exchange price	35.00%
Condition one for exchange of common stock	during any fiscal quarter (and only during such fiscal quarter), if the last reported sale price of the Company’s common stock is greater than or equal to 135% of the applicable exchange price of the notes for at least 20 trading days in the period of 30 consecutive trading days ending on the last trading day of the preceding fiscal quarter
Exchange price rate of notes for condition one of Exchange	135.00%
Trading period for exchange price rate of notes for condition one of exchange	20 days
Consecutive trading period for exchange price rate of notes for condition one of exchange	30 days
Business period for condition two of exchange	5 days
Maximum percentage of product of last reported sale price of company common stock for condition two of exchange	95.00%
Consecutive trading period before business period for condition two of exchange	10 days
Condition two for exchange of common stock	prior to December 15, 2011, during the five business-day period after any ten consecutive trading-day period (the “measurement period”) in which the trading price of $1,000 principal amount of notes for each trading day in the measurement period was less than 95% of the product of the last reported sale price of the Company’s common stock and the exchange rate on such trading day
Purchase price payable for redemption of exchangeable notes	100.00%
Approximate number of shares that can be purchased by exercise of call options \| shares	8,800,000
Approximate number of shares that can be purchased by exercise of warrants \| shares	8,800,000
Strike price of common stock, per share \| $ / shares	$ 45.58
Price of common stock, per share \| $ / shares	$ 59.42
Counterparty interest in call option and warrant transaction	50.00%
Redeem unsecured senior exchangeable notes	$ 400,000,000
Amount available under revolving credit facility						$ 216,000,000
Costs associated with the issuance of unsecured senior notes	$ 9,600,000
Mortgages	2 liftboats
Revolving Credit Facility [Member]
Line of credit facility (Textual) [Abstract]
Line of credit letters of credit outstanding	$ 9,400,000
Revolving Borrowing capacity, current	400,000,000
Revolving borrowing capacity if option is exercised	550,000,000
Revolving credit facility, Outstanding	0
U.S. Government Guaranteed Long Term Financing [Member]
Debt (Textual) [Abstract]
Debt instrument, outstanding	$ 13,000,000
Number of 245-Foot class liftboats \| Liftboat	2
Debt instrument, percentage	6.45%
Debt Maturity Date	Sep. 03, 2027
Unsecured Senior Notes Due Two Thousand Fourteen [Member]
Debt (Textual) [Abstract]
Debt instrument, outstanding	$ 300,000,000
Debt instrument, percentage	6.875%
Debt Maturity Date	Sep. 01, 2014
Unsecured Senior Exchangeable Notes Due Two Thousand Twenty Six [Member]
Debt (Textual) [Abstract]
Debt instrument, outstanding	$ 400,000,000
Debt instrument, percentage	1.50%
Effective interest rate for amortize debt	6.89%
Unamortized discount on Exchangeable Note	$ 4,400,000					$ 19,700,000
Debt Maturity Date	Dec. 15, 2026
Unsecured senior notes due two thousand nineteen [Member]
Debt (Textual) [Abstract]
Unsecured Senior Notes, outstanding	$ 500,000,000
Debt instrument, percentage	6.375%				6.375%
Debt Maturity Date	May 01, 2019

Earnings per Share (Details) - $ / shares	3 Months Ended		9 Months Ended
Earnings per Share (Details) - $ / shares	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Earnings per Share (Textual) [Abstract]
Stock options	470,000	2,130,000	190,000	1,610,000
Outstanding senior exchangeable notes	1.50%		1.50%
Initial exchange price per share			$ 45.58
Description of the dilutive effect of the senior exchangeable notes			if the Company’s common stock exceeds $45.58 per share for a specified period of time, the first $1.00 the price exceeds $45.58 would cause a dilutive effect of approximately 188,400 shares
Increase in specified price that would cause dilutive effect of specified number of shares			$ 1.00
Approximate number of shares having Dilutive effect on fulfillment of specified condition			188,400

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Change in accumulated other comprehensive loss
Accumulated other comprehensive loss, beginning balance	$ (17,134)	$ (31,464)	$ (25,700)	$ (18,996)
Other comprehensive income (loss):
Foreign currency translation adjustment	(6,027)	10,343	2,539	(2,125)
Accumulated other comprehensive loss, ending balance	$ (23,161)	$ (21,121)	$ (23,161)	$ (21,121)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of tax, attributable to the parent entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 30
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4569643-111683

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4569616-111683

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (c)(3)
-URI http://asc.fasb.org/extlink&oid=6921930&loc=SL4573702-111684

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Decommissioning Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Summary of the activity for the Company's decommissioning liabilities
Decommissioning liabilities, December 31, 2010 and 2009, respectively	$ 117,716	$ 0
Liabilities acquired and incurred	0	136,559
Accretion	5,038	5,361
Revision in estimated liabilities	(292)
Total decommissioning liabilities, September 30, 2011 and 2010, respectively	122,462	141,920
Less: current portion of decommissioning liabilities at September 30, 2011 and 2010, respectively	17,090	25,804	$ 16,929
Long-term decommissioning liabilities, September 30, 2011 and 2010, respectively	$ 105,372	$ 116,116	$ 100,787

Notes Receivable (Details) - USD ($) $ in Millions	9 Months Ended
Notes Receivable (Details) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
Notes Receivable (Textual) [Abstract]
Company recorded interest income	$ 3.4	$ 3.5

Gain on Sale of Businesses (Details) $ in Thousands	9 Months Ended
Gain on Sale of Businesses (Details) $ in Thousands	Sep. 30, 2011 USD ($) Liftboat
Gain on Sale of Businesses (Textual) [Abstract]
Numbers of liftboats sold	7
Sold liftboats amount \| $	$ 22,349
Pre-tax gain after sale liftboats \| $	$ 8,558
145 - 155 foot class liftboats sold	5
Number of 160 foot class liftboats	1
Number of 200 foot class liftboats	1

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Segment Information (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Summary of financial information for the Company's segments
Revenues	$ 565,342	$ 435,353	$ 1,490,129	$ 1,224,720
Cost of services (exclusive of items shown separately below)	301,065	232,308	806,280	661,276
Depreciation, depletion, amortization and accretion	64,875	56,805	187,552	162,152
General and administrative expenses	95,391	84,912	278,151	248,165
Gain on sale of businesses			8,558
Income (loss) from operations	104,011	61,328	226,704	153,127
Interest income (expense), net	(19,115)	(12,456)	(47,940)	(39,174)
Earnings from equity-method investments, net	8,198	3,030	13,724	9,185
Income (loss) before income taxes	93,094	51,902	192,488	123,138
Identifiable Assets
Identifiable Assets, Total	3,483,742		3,483,742		$ 2,907,533
Subsea and Well Enhancement [Member]
Summary of financial information for the Company's segments
Revenues	377,559	289,048	975,641	806,166
Cost of services (exclusive of items shown separately below)	228,241	170,817	593,216	481,561
Depreciation, depletion, amortization and accretion	28,976	25,162	82,773	69,254
General and administrative expenses	64,812	53,043	182,279	158,746
Income (loss) from operations	55,530	40,026	117,373	96,605
Interest income (expense), net	1,248	1,343	3,483	3,500
Income (loss) before income taxes	56,778	41,369	120,856	100,105
Identifiable Assets
Identifiable Assets, Total	2,095,664		2,095,664		1,769,813
Drilling Products and Services [Member]
Summary of financial information for the Company's segments
Revenues	163,456	118,727	440,893	354,341
Cost of services (exclusive of items shown separately below)	58,538	46,068	161,862	129,922
Depreciation, depletion, amortization and accretion	33,213	28,846	96,220	85,135
General and administrative expenses	28,676	28,394	88,416	79,584
Income (loss) from operations	43,029	15,419	94,395	59,700
Income (loss) before income taxes	43,029	15,419	94,395	59,700
Identifiable Assets
Identifiable Assets, Total	1,041,475		1,041,475		802,785
Marine [Member]
Summary of financial information for the Company's segments
Revenues	24,327	27,578	73,595	64,213
Cost of services (exclusive of items shown separately below)	14,286	15,423	51,202	49,793
Depreciation, depletion, amortization and accretion	2,686	2,797	8,559	7,763
General and administrative expenses	1,903	3,475	7,456	9,835
Gain on sale of businesses			8,558
Income (loss) from operations	5,452	5,883	14,936	(3,178)
Income (loss) before income taxes	5,452	5,883	14,936	(3,178)
Identifiable Assets
Identifiable Assets, Total	249,532		249,532		255,883
Unallocated [Member]
Summary of financial information for the Company's segments
Interest income (expense), net	(20,363)	(13,799)	(51,423)	(42,674)
Earnings from equity-method investments, net	8,198	3,030	13,724	9,185
Income (loss) before income taxes	(12,165)	$ (10,769)	(37,699)	$ (33,489)
Identifiable Assets
Identifiable Assets, Total	$ 97,071		$ 97,071		$ 79,052

Segment Information (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Segment Information (Details 1) - USD ($) $ in Thousands	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Segments, Geographical Areas
United States Revenue	$ 422,045	$ 319,239	$ 1,105,316	$ 886,354
Other Countries Revenue	143,297	116,114	384,813	338,366
Total revenues	565,342	$ 435,353	1,490,129	$ 1,224,720
United States Long-lived assets	977,260		977,260		$ 881,416
Other Countries Long-lived assets	463,592		463,592		431,734
Total, net	$ 1,440,852		$ 1,440,852		$ 1,313,150

Guarantee (Details) - USD ($) $ in Millions	Sep. 30, 2011	Dec. 31, 2010
Guarantee (Textual) [Abstract]
Decommissioning performance guarantees, estimated value	$ 2.6	$ 2.6
Maximum potential obligation under Decommissioning performance guarantees	109.2
Contractual right to receive payments from third parties	$ 24.6

Fair Value Measurements (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Summary of financial assets measured at fair value on recurring basis
Short-term investments	$ 223,592
Interest Rate Swap [Member]
Summary of financial assets measured at fair value on recurring basis
Intangible and other long-term assets	1,340	$ 161
Non-qualified deferred compensation assets [Member]
Summary of financial assets measured at fair value on recurring basis
Intangible and other long-term assets	10,224	10,820
Non-qualified deferred compensation liabilities [Member]
Summary of financial assets measured at fair value on recurring basis
Accounts payable	2,655	2,953
Other long-term liabilities	12,407	14,236
Level 1 [Member]
Summary of financial assets measured at fair value on recurring basis
Short-term investments	223,592
Level 1 [Member] \| Interest Rate Swap [Member]
Summary of financial assets measured at fair value on recurring basis
Intangible and other long-term assets	0	0
Level 1 [Member] \| Non-qualified deferred compensation assets [Member]
Summary of financial assets measured at fair value on recurring basis
Intangible and other long-term assets	810	812
Level 1 [Member] \| Non-qualified deferred compensation liabilities [Member]
Summary of financial assets measured at fair value on recurring basis
Accounts payable	0	1,429
Other long-term liabilities	0	0
Level 2 [Member]
Summary of financial assets measured at fair value on recurring basis
Short-term investments	0
Level 2 [Member] \| Interest Rate Swap [Member]
Summary of financial assets measured at fair value on recurring basis
Intangible and other long-term assets	1,340	161
Level 2 [Member] \| Non-qualified deferred compensation assets [Member]
Summary of financial assets measured at fair value on recurring basis
Intangible and other long-term assets	9,414	10,008
Level 2 [Member] \| Non-qualified deferred compensation liabilities [Member]
Summary of financial assets measured at fair value on recurring basis
Accounts payable	2,655	1,524
Other long-term liabilities	12,407	14,236
Level 3 [Member]
Summary of financial assets measured at fair value on recurring basis
Short-term investments	0
Level 3 [Member] \| Interest Rate Swap [Member]
Summary of financial assets measured at fair value on recurring basis
Intangible and other long-term assets	0	0
Level 3 [Member] \| Non-qualified deferred compensation assets [Member]
Summary of financial assets measured at fair value on recurring basis
Intangible and other long-term assets	0	0
Level 3 [Member] \| Non-qualified deferred compensation liabilities [Member]
Summary of financial assets measured at fair value on recurring basis
Accounts payable	0	0
Other long-term liabilities	$ 0	$ 0

Fair Value Measurements (Details Textual) - USD ($) $ in Millions	1 Months Ended
	Mar. 31, 2010	Sep. 30, 2011	Dec. 31, 2010
Fair Value Measurements (Textual) [Abstract]
Notional amount of interest rate swap	$ 150.0	$ 150.0
Semi-annual interest payments at a fixed rate	6.875%	6.875%
Derivative Instrument, Interest Rate Adjustment Interval	90 days
Termination date of Swap agreement	Sep. 01, 2014
Fair value of long-term debt		$ 1,198.3	$ 902.5

Derivative Financial Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Location and effect of the derivative instrument on the statements of operations
Amount of gain (loss) recognized	$ (438)	$ (616)	$ (1,179)	$ (244)
Hedged Item - Debt [Member] \| Interest Expense, Net [Member]
Location and effect of the derivative instrument on the statements of operations
Amount of gain (loss) recognized	(788)	806	(1,409)	2,693
Interest Rate Swap [Member] \| Interest Expense, Net [Member]
Location and effect of the derivative instrument on the statements of operations
Amount of gain (loss) recognized	$ 350	$ (1,422)	$ 230	$ (2,937)

- Definition

The amount of net gains and losses recognized in income during the period on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges, on derivative instruments designated and qualifying as hedging instruments in cash flow hedges, and on derivative instruments not designated as hedging instruments.

+ References + Details

Derivative Financial Instruments (Details Textual) - USD ($) $ in Millions	1 Months Ended	9 Months Ended
	Mar. 31, 2010	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Derivative Financial Instruments (Textual) [Abstract]
Amount of debt converted from fixed rate to floating rate	$ 150.0
Interest income (expense) related to the ineffectiveness associated with the fair value hedge		$ 1.2	$ 0.2
Intangible and other long-term assets [Member]
Derivative Financial Instruments (Textual) [Abstract]
Derivative asset		$ 1.3		$ 0.2

Income Taxes (Details) - USD ($) $ in Millions	Sep. 30, 2011	Dec. 31, 2010
Income Taxes (Textual) [Abstract]
Unrecorded tax benefits	$ 24.8	$ 24.8

Subsequent Events (Details Textual) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2011	Oct. 20, 2011	Oct. 17, 2011	Oct. 09, 2011
Subsequent Events (Additional Textual) [Abstract]
Outstanding senior exchangeable notes	1.50%
Subsequent Events (Textual) [Abstract]
Shares received by stockholders pursuant to merger				0.945
Cash received without interest for each share				$ 7.00
Company acquisition share price		$ 26.76
Increased in maximum borrowing capacity amendment of credit facility	$ 600
Term loan to pay cash portion of the merger consideration	$ 400
Date of redemption of notes	Dec. 15, 2011
Acquisition [Member]
Subsequent Event [Line Items]
Total consideration for the acquisition	$ 2,608
Cash to be paid for the acquisition	$ 552
Senior Exchangeable Notes Due Two Thousand Twenty Six [Member]
Subsequent Events (Additional Textual) [Abstract]
Outstanding senior exchangeable notes			1.50%

Financial Information Related to Guarantor Subsidiaries (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Jun. 30, 2011	Dec. 31, 2010	Sep. 30, 2010	Jun. 30, 2010	Dec. 31, 2009
Current assets:
Cash and cash equivalents	$ 210,181		$ 50,727	$ 47,381		$ 206,505
Short - term investments	223,592		0
Accounts receivable, net	481,921		452,450
Income taxes receivable	0		0
Prepaid expenses	35,651		25,828
Inventory and other current assets	220,037		235,047
Intercompany interest receivable	0		0
Total current assets	1,171,382		764,052
Property, plant and equipment, net	1,440,852		1,313,150
Goodwill, net	591,715		588,000
Notes receivable	72,406		69,026
Intercompany notes receivable	0		0
Investments in subsidiaries	0		0
Equity-method investments	71,506		59,322
Intangible and other long-term assets, net	135,881		113,983
Total assets	3,483,742		2,907,533
Current liabilities:
Accounts payable	118,073		110,276
Accrued expenses	198,795		162,044
Income taxes payable	7,087		2,475
Deferred income taxes	12,214		29,353
Current portion of decommissioning liabilities	17,090		16,929	25,804
Current maturities of long-term debt	396,433		184,810
Intercompany interest payable	0		0
Total current liabilities	749,692		505,887
Deferred income taxes	269,802		223,936
Decommissioning liabilities	105,372		100,787	116,116
Long-term debt, net	810,337		681,635
Intercompany notes payable	0		0
Intercompany payables/(receivables)	0		0
Other long-term liabilities	113,348		114,737
Stockholders' equity:
Preferred stock of $.01 par value
Common stock of $.001 par value	80		79
Additional paid in capital	444,186		415,278
Accumulated other comprehensive income (loss), net	(23,161)	$ (17,134)	(25,700)	(21,121)	$ (31,464)	(18,996)
Retained earnings (accumulated deficit)	1,014,086		890,894
Total stockholders' equity	1,435,191		1,280,551
Total liabilities and stockholders' equity	3,483,742		2,907,533
Parent [Member]
Current assets:
Cash and cash equivalents	0		0	0		0
Short - term investments	0		0
Accounts receivable, net	0		0
Income taxes receivable	0		0
Prepaid expenses	62		18
Inventory and other current assets	0		0
Intercompany interest receivable	0		0
Total current assets	62		18
Property, plant and equipment, net	0		0
Goodwill, net	0		0
Notes receivable	0		0
Intercompany notes receivable	0		0
Investments in subsidiaries	124,271		124,271
Equity-method investments	0		0
Intangible and other long-term assets, net	0		0
Total assets	124,333		124,289
Current liabilities:
Accounts payable	0		0
Accrued expenses	140		153
Income taxes payable	11,242		4,499
Deferred income taxes	12,214		29,353
Current portion of decommissioning liabilities	0		0
Current maturities of long-term debt	0		0
Intercompany interest payable	0		0
Total current liabilities	23,596		34,005
Deferred income taxes	257,553		211,173
Decommissioning liabilities	0		0
Long-term debt, net	0		0
Intercompany notes payable	0		0
Intercompany payables/(receivables)	(98,268)		(100,882)
Other long-term liabilities	8,260		8,260
Stockholders' equity:
Preferred stock of $.01 par value			0
Common stock of $.001 par value	80		79
Additional paid in capital	444,187		415,278
Accumulated other comprehensive income (loss), net	0		0
Retained earnings (accumulated deficit)	(511,075)		(443,624)
Total stockholders' equity	(66,808)		(28,267)
Total liabilities and stockholders' equity	124,333		124,289
Issuer [Member]
Current assets:
Cash and cash equivalents	153,526		0	291		171,903
Short - term investments	223,592		0
Accounts receivable, net	1,486		415
Income taxes receivable	0		0
Prepaid expenses	7,099		4,128
Inventory and other current assets	1,579		1,678
Intercompany interest receivable	35,516		15,883
Total current assets	422,798		22,104
Property, plant and equipment, net	2,871		3,189
Goodwill, net	0		0
Notes receivable	0		0
Intercompany notes receivable	501,598		456,280
Investments in subsidiaries	595,029		602,461
Equity-method investments	69,674		43,947
Intangible and other long-term assets, net	28,243		22,455
Total assets	1,620,213		1,150,436
Current liabilities:
Accounts payable	3,699		6,654
Accrued expenses	54,568		42,821
Income taxes payable	0		0
Deferred income taxes	0		0
Current portion of decommissioning liabilities	0		0
Current maturities of long-term debt	395,623		184,000
Intercompany interest payable	0		0
Total current liabilities	453,890		233,475
Deferred income taxes	0		0
Decommissioning liabilities	0		0
Long-term debt, net	798,196		669,089
Intercompany notes payable	0		0
Intercompany payables/(receivables)	963,278		760,164
Other long-term liabilities	31,117		37,537
Stockholders' equity:
Preferred stock of $.01 par value			0
Common stock of $.001 par value	0		0
Additional paid in capital	124,271		124,271
Accumulated other comprehensive income (loss), net	0		0
Retained earnings (accumulated deficit)	(750,539)		(674,100)
Total stockholders' equity	(626,298)		(549,829)
Total liabilities and stockholders' equity	1,620,213		1,150,436
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	5,045		5,493	1,063		4,871
Short - term investments	0		0
Accounts receivable, net	405,564		382,935
Income taxes receivable	0		0
Prepaid expenses	11,966		8,948
Inventory and other current assets	205,449		222,822
Intercompany interest receivable	0		0
Total current assets	628,024		620,198
Property, plant and equipment, net	1,046,722		957,561
Goodwill, net	446,947		447,467
Notes receivable	72,406		69,026
Intercompany notes receivable	0		0
Investments in subsidiaries	0		4,347
Equity-method investments	0		0
Intangible and other long-term assets, net	77,870		61,722
Total assets	2,271,969		2,160,321
Current liabilities:
Accounts payable	77,672		71,790
Accrued expenses	104,140		91,451
Income taxes payable	0		0
Deferred income taxes	0		0
Current portion of decommissioning liabilities	17,090		16,929
Current maturities of long-term debt	0		0
Intercompany interest payable	0		0
Total current liabilities	198,902		180,170
Deferred income taxes	0		0
Decommissioning liabilities	105,372		100,787
Long-term debt, net	0		0
Intercompany notes payable	0		0
Intercompany payables/(receivables)	(215,454)		(1,407)
Other long-term liabilities	27,065		19,427
Stockholders' equity:
Preferred stock of $.01 par value			4,347
Common stock of $.001 par value	0		0
Additional paid in capital	0		0
Accumulated other comprehensive income (loss), net	0		0
Retained earnings (accumulated deficit)	2,156,084		1,856,997
Total stockholders' equity	2,156,084		1,861,344
Total liabilities and stockholders' equity	2,271,969		2,160,321
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	51,610		45,234	$ 46,027		$ 29,731
Short - term investments	0		0
Accounts receivable, net	111,426		99,010
Income taxes receivable	4,155		2,024
Prepaid expenses	16,524		12,734
Inventory and other current assets	13,009		10,547
Intercompany interest receivable	0		0
Total current assets	196,724		169,549
Property, plant and equipment, net	391,259		352,400
Goodwill, net	144,768		140,533
Notes receivable	0		0
Intercompany notes receivable	0		0
Investments in subsidiaries	0		4,347
Equity-method investments	1,832		15,375
Intangible and other long-term assets, net	29,768		29,806
Total assets	764,351		712,010
Current liabilities:
Accounts payable	73,842		64,636
Accrued expenses	39,947		27,619
Income taxes payable	0		0
Deferred income taxes	0		0
Current portion of decommissioning liabilities	0		0
Current maturities of long-term debt	810		810
Intercompany interest payable	35,516		15,883
Total current liabilities	150,115		108,948
Deferred income taxes	12,249		12,763
Decommissioning liabilities	0		0
Long-term debt, net	12,141		12,546
Intercompany notes payable	501,598		456,280
Intercompany payables/(receivables)	(114,620)		(125,246)
Other long-term liabilities	46,906		49,513
Stockholders' equity:
Preferred stock of $.01 par value			4,347
Common stock of $.001 par value	403		176
Additional paid in capital	59,104		66,762
Accumulated other comprehensive income (loss), net	(23,161)		(25,700)
Retained earnings (accumulated deficit)	119,616		151,621
Total stockholders' equity	155,962		197,206
Total liabilities and stockholders' equity	764,351		712,010
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents	0		0
Short - term investments	0		0
Accounts receivable, net	(36,555)		(29,910)
Income taxes receivable	(4,155)		(2,024)
Prepaid expenses	0		0
Inventory and other current assets	0		0
Intercompany interest receivable	(35,516)		(15,883)
Total current assets	(76,226)		(47,817)
Property, plant and equipment, net	0		0
Goodwill, net	0		0
Notes receivable	0		0
Intercompany notes receivable	(501,598)		(456,280)
Investments in subsidiaries	(719,300)		(735,426)
Equity-method investments	0		0
Intangible and other long-term assets, net	0		0
Total assets	(1,297,124)		(1,239,253)
Current liabilities:
Accounts payable	(37,140)		(32,804)
Accrued expenses	0		0
Income taxes payable	(4,155)		(2,024)
Deferred income taxes	0		0
Current portion of decommissioning liabilities	0		0
Current maturities of long-term debt	0		0
Intercompany interest payable	(35,516)		(15,883)
Total current liabilities	(76,811)		(50,711)
Deferred income taxes	0		0
Decommissioning liabilities	0		0
Long-term debt, net	0		0
Intercompany notes payable	(501,598)		(456,280)
Intercompany payables/(receivables)	(534,936)		(532,629)
Other long-term liabilities	0		0
Stockholders' equity:
Preferred stock of $.01 par value			(8,694)
Common stock of $.001 par value	(403)		(176)
Additional paid in capital	(183,376)		(191,033)
Accumulated other comprehensive income (loss), net	0		0
Retained earnings (accumulated deficit)	0		0
Total stockholders' equity	(183,779)		(199,903)
Total liabilities and stockholders' equity	$ (1,297,124)		$ (1,239,523)

Financial Information Related to Guarantor Subsidaries (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Financial Information Related to Subsidiaries
Revenues	$ 565,342	$ 435,353	$ 1,490,129	$ 1,224,720
Costs and expenses:
Cost of services (exclusive of items shown separately below)	301,065	232,308	806,280	661,276
Depreciation, depletion, amortization and accretion	64,875	56,805	187,552	162,152
General and administrative expenses	95,391	84,912	278,151	248,165
Gain on sale of businesses			8,558
Income (loss) from operation	104,011	61,328	226,704	153,127
Other income (expense):
Interest income (expense), net	(19,115)	(12,456)	(47,940)	(39,174)
Earnings (losses) from equity-method investments, net	8,198	3,030	13,724	9,185
Income (loss) before income taxes	93,094	51,902	192,488	123,138
Income taxes	33,514	18,685	69,296	44,330
Net income (loss)	59,580	33,217	123,192	78,808
Parent [Member]
Costs and expenses:
General and administrative expenses	81	62	611	230
Income (loss) from operation	(81)	(62)	(611)	(230)
Other income (expense):
Income (loss) before income taxes	(81)	(62)	(611)	(230)
Income taxes	35,021	19,027	66,840	39,062
Net income (loss)	(35,102)	(19,089)	(67,451)	(39,292)
Issuer [Member]
Costs and expenses:
Depreciation, depletion, amortization and accretion	131	129	388	386
General and administrative expenses	18,344	22,092	57,591	72,735
Income (loss) from operation	(18,475)	(22,221)	(57,979)	(73,121)
Other income (expense):
Interest income (expense), net	(20,631)	(12,806)	(50,691)	(40,139)
Intercompany interest income/(expense)	6,822	3,903	19,633	9,576
Earnings (losses) from equity-method investments, net	8,198	1,417	12,598	3,917
Income (loss) before income taxes	(24,086)	(29,707)	(79,439)	(99,767)
Net income (loss)	(24,086)	(29,707)	(76,439)	(99,767)
Guarantor Subsidiaries [Member]
Financial Information Related to Subsidiaries
Revenues	478,485	367,880	1,264,360	1,037,981
Costs and expenses:
Cost of services (exclusive of items shown separately below)	239,282	185,533	655,052	549,772
Depreciation, depletion, amortization and accretion	54,395	47,040	154,827	134,205
General and administrative expenses	59,540	49,400	167,494	140,647
Gain on sale of businesses			8,558
Income (loss) from operation	125,268	85,907	295,545	213,357
Other income (expense):
Interest income (expense), net	1,254	1,287	3,542	3,244
Income (loss) before income taxes	126,522	87,194	299,087	216,601
Net income (loss)	126,522	87,194	299,087	216,601
Non-Guarantor Subsidiaries [Member]
Financial Information Related to Subsidiaries
Revenues	104,888	88,481	280,720	242,453
Costs and expenses:
Cost of services (exclusive of items shown separately below)	79,716	67,783	205,954	167,218
Depreciation, depletion, amortization and accretion	10,349	9,636	32,337	27,561
General and administrative expenses	17,524	13,358	52,680	34,553
Income (loss) from operation	(2,701)	(2,296)	(10,251)	13,121
Other income (expense):
Interest income (expense), net	262	(937)	(791)	(2,279)
Intercompany interest income/(expense)	(6,822)	(3,903)	(19,633)	(9,576)
Earnings (losses) from equity-method investments, net		1,613	1,126	5,268
Income (loss) before income taxes	(9,261)	(5,523)	(29,549)	6,534
Income taxes	(1,507)	(342)	2,456	5,268
Net income (loss)	(7,754)	(5,181)	(32,005)	1,266
Consolidation, Eliminations [Member]
Financial Information Related to Subsidiaries
Revenues	(18,031)	(21,008)	(54,951)	(55,714)
Costs and expenses:
Cost of services (exclusive of items shown separately below)	(17,933)	$ (21,008)	(54,726)	$ (55,714)
General and administrative expenses	$ (98)		$ (225)

Financial Information Related to Guarantor Subsidiaries (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Cash flows from operating activities:
Net income (loss)	$ 59,580	$ 33,217	$ 123,192	$ 78,808
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	64,875	56,805	187,552	162,152
Deferred income taxes			38,900	1,282
Excess tax benefit from stock-based compensation			(10,262)	(195)
Stock-based and performance share unit compensation expense			10,273	18,347
Retirement and deferred compensation plans expense			1,994	5,035
(Earnings)/losses from equity-method investments, net of cash received			(12,187)	416
Amortization of debt acquisition costs and note discount			19,333	17,857
Gain on sale of businesses			(8,558)
Other reconciling items, net			(4,659)	(3,743)
Changes in operating assets and liabilities, net of acquisitions and dispositions:
Accounts receivable			(28,599)	(131,504)
Inventory and other current assets			11,415	118,619
Accounts payable			3,064	(1,547)
Accrued expenses			27,207	21,710
Income taxes			777	36,482
Other, net			2,683	13,031
Net cash provided by (used in) operating activities			362,125	336,750
Cash flows from investing activities:
Payments for capital expenditures			(329,229)	(238,812)
Purchases of short-term investments, net			(223,491)
Acquisitions of businesses, net of cash acquired			(748)	(262,048)
Cash proceeds from sale of businesses			22,349
Other, net			(720)	(6,269)
Net cash provided by (used in) investing activities			(531,839)	(507,129)
Cash flows from financing activities:
Net borrowings on revolving credit facility			(175,000)	16,500
Proceeds from long-term debt			500,000
Principal payments on long-term debt			(405)	(405)
Payment of debt acquisition costs			(9,558)	(5,164)
Proceeds from exercise of stock options			10,211	396
Excess tax benefit from stock-based compensation			10,262	195
Proceeds from issuance of stock through employee benefit plans			1,702	1,505
Other			(8,453)	(2,100)
Net cash provided by (used in) financing activities			328,759	10,927
Effect of exchange rate changes on cash			409	328
Net increase (decrease) in cash and cash equivalents			159,454	(159,124)
Cash and cash equivalents at beginning of period			50,727	206,505
Cash and cash equivalents at end of period	210,181	47,381	210,181	47,381
Parent [Member]
Cash flows from operating activities:
Net income (loss)	(35,102)	(19,089)	(67,451)	(39,292)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Deferred income taxes			39,503	2,236
Excess tax benefit from stock-based compensation			(10,262)	(195)
Changes in operating assets and liabilities, net of acquisitions and dispositions:
Accrued expenses			(13)	11
Income taxes			5,444	38,940
Other, net			(44)	(1,054)
Net cash provided by (used in) operating activities			(32,823)	646
Cash flows from investing activities:
Intercompany receivables/payables			10,648	(2,742)
Net cash provided by (used in) investing activities			10,648	(2,742)
Cash flows from financing activities:
Proceeds from exercise of stock options			10,211	396
Excess tax benefit from stock-based compensation			10,262	195
Proceeds from issuance of stock through employee benefit plans			1,702	1,505
Net cash provided by (used in) financing activities			22,175	2,096
Cash and cash equivalents at beginning of period			0	0
Cash and cash equivalents at end of period	0	0	0	0
Issuer [Member]
Cash flows from operating activities:
Net income (loss)	(24,086)	(29,707)	(76,439)	(99,767)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	131	129	388	386
Stock-based and performance share unit compensation expense			10,273	18,347
Retirement and deferred compensation plans expense			1,994	5,035
(Earnings)/losses from equity-method investments, net of cash received			(11,061)	4,524
Amortization of debt acquisition costs and note discount			19,321	17,857
Other reconciling items, net			(1,279)	(244)
Changes in operating assets and liabilities, net of acquisitions and dispositions:
Accounts receivable			(1,072)	(338)
Inventory and other current assets			99	44
Accounts payable			(2,956)	(1,202)
Accrued expenses			9,810	2,249
Other, net			(4,798)	(1,956)
Net cash provided by (used in) operating activities			(55,720)	(55,065)
Cash flows from investing activities:
Payments for capital expenditures			(70)
Purchases of short-term investments, net			(223,491)
Other, net				963
Intercompany receivables/payables			123,465	(128,846)
Net cash provided by (used in) investing activities			(100,096)	(127,883)
Cash flows from financing activities:
Net borrowings on revolving credit facility			(175,000)	16,500
Proceeds from long-term debt			500,000
Payment of debt acquisition costs			(9,558)	(5,164)
Other			(6,100)
Net cash provided by (used in) financing activities			309,342	11,336
Net increase (decrease) in cash and cash equivalents			153,526	(171,612)
Cash and cash equivalents at beginning of period			0	171,903
Cash and cash equivalents at end of period	153,526	291	153,526	291
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income (loss)	126,522	87,194	299,087	216,601
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	54,395	47,040	154,827	134,205
Gain on sale of businesses			(8,558)
Other reconciling items, net			(3,380)	(3,499)
Changes in operating assets and liabilities, net of acquisitions and dispositions:
Accounts receivable			(23,515)	(121,501)
Inventory and other current assets			14,281	122,755
Accounts payable			2,830	1,035
Accrued expenses			11,034	14,144
Other, net			8,395	17,508
Net cash provided by (used in) operating activities			455,001	381,248
Cash flows from investing activities:
Payments for capital expenditures			(263,983)	(153,336)
Acquisitions of businesses, net of cash acquired			(200)	(55,276)
Cash proceeds from sale of businesses			22,349
Other, net			(720)	(6,980)
Intercompany receivables/payables			(212,895)	(169,464)
Net cash provided by (used in) investing activities			(455,449)	(385,056)
Cash flows from financing activities:
Net increase (decrease) in cash and cash equivalents			(448)	(3,808)
Cash and cash equivalents at beginning of period			5,493	4,871
Cash and cash equivalents at end of period	5,045	1,063	5,045	1,063
Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income (loss)	(7,754)	(5,181)	(32,005)	1,266
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, depletion, amortization and accretion	10,349	9,636	32,337	27,561
Deferred income taxes			(603)	(954)
(Earnings)/losses from equity-method investments, net of cash received			(1,126)	(4,108)
Amortization of debt acquisition costs and note discount			12
Changes in operating assets and liabilities, net of acquisitions and dispositions:
Accounts receivable			(4,012)	(9,665)
Inventory and other current assets			(2,965)	(4,180)
Accounts payable			3,190	(1,380)
Accrued expenses			6,376	5,306
Income taxes			(4,667)	(2,458)
Other, net			(870)	(1,467)
Net cash provided by (used in) operating activities			(4,333)	9,921
Cash flows from investing activities:
Payments for capital expenditures			(65,176)	(85,476)
Acquisitions of businesses, net of cash acquired			(548)	(206,772)
Other, net				(252)
Intercompany receivables/payables			78,782	301,052
Net cash provided by (used in) investing activities			13,058	8,552
Cash flows from financing activities:
Principal payments on long-term debt			(405)	(405)
Other			(2,353)	(2,100)
Net cash provided by (used in) financing activities			(2,758)	(2,505)
Effect of exchange rate changes on cash			409	328
Net increase (decrease) in cash and cash equivalents			6,376	16,296
Cash and cash equivalents at beginning of period			45,234	29,731
Cash and cash equivalents at end of period	51,610	$ 46,027	51,610	$ 46,027
Consolidation, Eliminations [Member]
Cash flows from financing activities:
Cash and cash equivalents at beginning of period			0
Cash and cash equivalents at end of period	$ 0		$ 0

Financial Information Related to Guarantor Subsidiaries (Details Textual) - USD ($) $ / shares in Units, $ in Millions	Sep. 30, 2011	Apr. 30, 2011	Dec. 31, 2010
Financial Information Related to Guarantor Subsidiaries (Textual) [Abstract]
Debt instrument, percentage	1.50%
Common stock, par value	$ 0.001		$ 0.001
Preferred stock, par value	0.01		0.01
Parent [Member]
Financial Information Related to Guarantor Subsidiaries (Textual) [Abstract]
Common stock, par value	0.001		0.001
Preferred stock, par value	0.01		0.01
Issuer [Member]
Financial Information Related to Guarantor Subsidiaries (Textual) [Abstract]
Common stock, par value	0.001		0.001
Preferred stock, par value	0.01		0.01
Guarantor Subsidiaries [Member]
Financial Information Related to Guarantor Subsidiaries (Textual) [Abstract]
Common stock, par value	0.001		0.001
Preferred stock, par value	0.01		0.01
Non-Guarantor Subsidiaries [Member]
Financial Information Related to Guarantor Subsidiaries (Textual) [Abstract]
Common stock, par value	0.001		0.001
Preferred stock, par value	0.01		0.01
Consolidation, Eliminations [Member]
Financial Information Related to Guarantor Subsidiaries (Textual) [Abstract]
Common stock, par value	0.001		0.001
Preferred stock, par value	$ 0.01		$ 0.01
Unsecured senior notes due two thousand nineteen [Member]
Financial Information Related to Guarantor Subsidiaries (Textual) [Abstract]
Unsecured senior notes, issued		$ 500
Debt instrument, percentage	6.375%	6.375%