Quarterly report pursuant to Section 13 or 15(d)

Assets Held For Sale

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Assets Held For Sale
 3 Months Ended
Mar. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]  
ASSETS HELD FOR SALE ASSETS HELD FOR SALE
During the three months ended March 31, 2024, we determined that there were five 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 $58,748 and $38,404 as of March 31, 2024 and December 31, 2023, respectively, with liabilities directly associated with assets classified as held for sale of $13,097 and $8,351 as of March 31, 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:
March 31, 2024 December 31, 2023
  North America Regions U.S. Federal Total North America Regions U.S. Federal Total
Other assets $ 19,835  $ 36,920  $ 56,755  $ 18,895  $ 18,253  $ 37,148 
Operating lease assets 1,250  743  1,993  1,256  —  1,256 
Assets classified as held for sale $ 21,085  $ 37,663  $ 58,748  $ 20,151  $ 18,253  $ 38,404 
Accounts payable $ 183  $ 9,900  $ 10,083  $ 5,418  $ 601  $ 6,019 
Accrued expenses and other current liabilities 4  13  17  14  —  14 
Billings in excess of cost and estimated earnings —  1,015  1,015  —  1,088  1,088 
Long-term operating lease liabilities, net of current portion 1,252  730  1,982  1,230  —  1,230 
Liabilities directly associated with assets classified as held for sale $ 1,439  $ 11,658  $ 13,097  $ 6,662  $ 1,689  $ 8,351