Quarterly report pursuant to Section 13 or 15(d)

Assets Held For Sale

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Assets Held For Sale
 6 Months Ended
Jun. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]  
ASSETS HELD FOR SALE ASSETS HELD FOR SALE
During the six months ended June 30, 2024, we determined that there were sixteen energy asset projects under construction that were considered to be assets held for sale, since these assets were being marketed for sale and all the criteria to be classified as held for sale under ASC 360, Property, Plant and Equipment—Impairment or Disposal of Long-Lived Assets, had been met. The carrying value of these assets was $101,520 and $38,404 as of June 30, 2024 and December 31, 2023, respectively, with liabilities directly associated with assets classified as held for sale of $16,341 and $8,351 as of June 30, 2024 and December 31, 2023, respectively. Assets held for sale are measured at the lower of their carrying value or the fair value less cost to sell.
The table below reflects the assets and liabilities associated with assets held for sale by segment:
June 30, 2024 December 31, 2023
  North America Regions U.S. Federal Total North America Regions U.S. Federal Total
Other assets $ 55,569  $ 42,612  $ 98,181  $ 18,895  $ 18,253  $ 37,148 
Operating lease assets 2,599  740  3,339  1,256  —  1,256 
Assets classified as held for sale $ 58,168  $ 43,352  $ 101,520  $ 20,151  $ 18,253  $ 38,404 
Accounts payable $ 7,713  $ 3,762  $ 11,475  $ 5,418  $ 601  $ 6,019 
Accrued expenses and other current liabilities 63  —  63  14  —  14 
Billings in excess of cost and estimated earnings —  1,088  1,088  —  1,088  1,088 
Long-term operating lease liabilities, net of current portion 2,973  742  3,715  1,230  —  1,230 
Liabilities directly associated with assets classified as held for sale $ 10,749  $ 5,592  $ 16,341  $ 6,662  $ 1,689  $ 8,351