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Oceaneering International

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FY2017 Annual Report · Oceaneering International
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2017 Annual Report

Oceaneering at a Glance

Oceaneering is a global provider of engineered services and products, primarily to 
the offshore energy industry. Through the use of its applied technology expertise, 
Oceaneering also serves the defense, aerospace and commercial theme park 
industries.  At year end, Oceaneering employed approximately 8,200 people.  

Remotely Operated Vehicles
We provide ROVs, which are tethered submersible vehicles 
remotely operated from the surface, to customers in 
the energy industry for drilling support and vessel-
based services, including subsea hardware installation, 
construction, pipeline inspection, survey and facilities 
inspection, maintenance and repair.  We design and build 
our new ROVs at in-house facilities, the largest of which is in 
Morgan City, Louisiana. 

At the end of 2017, we owned 279 ROVs, and we estimate 
that this represented approximately 28% of the industry’s 
work class vehicles.  We believe we are the industry leader 
in providing ROV services for drill support, with an estimated 
56% market share at the end of 2017.

Subsea Products
Our Subsea Products segment consists of two business 
units: (1) manufactured products; and (2) service and rental.  
Manufactured products include production control umbilicals 
and specialty subsea hardware.  Service and rental includes 
tooling, subsea work systems and installation and workover 
control systems, which we design and build but operate as 
a service.  Within this unit we also provide riserless light 
well intervention services, which are intended to maximize 
production and increase the recovery rate from offshore 
oil and gas reservoirs or, alternatively, prepare wells to be 
plugged and abandoned.

About The Cover 
Highlighting Oceaneering’s investment and growth strategy, pictured clockwise from the top right: new-build Jones Act-
compliant subsea support vessel, Ocean Evolution; automated guided vehicle; Revolution™ Tru-Trackless™ motion-based 
ride system; remote piloting and automated control center; asset integrity pipeline inspection, assisted by an ROV; rigless, 
riserless light well intervention system; next generation resident hybrid vehicle; and Ecosse SCARJet™ trenching system.  

Oceaneering International, Inc.   

Subsea Projects
We provide project management, survey, subsea installation 
and inspection, maintenance, and repair services, principally 
in the U.S. Gulf of Mexico and offshore Angola.  We service 
deepwater projects with dynamically positioned vessels that have 
our ROVs onboard, and shallow water projects with our manned 
diving operations, utilizing dive support vessels and saturation 
diving systems.

Asset Integrity
We provide asset integrity management, corrosion 
management, inspection and nondestructive testing services, 
principally to customers in the oil and gas, power generation, 
and petrochemical industries.  We perform these services on 
facilities onshore and offshore, both topside and subsea.

Advanced Technologies
We provide engineering services and related manufacturing, 
principally to the U.S. Department of Defense, NASA and their 
prime contractors, and the commercial theme park industry.  
We also develop, implement, and maintain innovative, turnkey 
logistic solutions based on automated guided vehicle technology.  
The U.S. Navy is our largest non-energy customer, for whom we 
perform work predominantly on surface ships and submarines.

2017 Annual Report

2017 Letter to  
Shareholders

It is my honor and privilege to address you in my 
first shareholder letter as CEO of Oceaneering.  
Let me begin by thanking my predecessor,  
Kevin McEvoy, for his gracious guidance and 
support, since I joined the company in May 2012.   
All of us are grateful for Kevin’s extraordinary 
example of what it means to be an Oceaneer.  
My predecessors have built a forward-leaning 
company based firmly on our core values,  
and I am committed to maintaining this  
long-standing culture.

Looking back at 2017, although our income from 
operations declined compared to 2016, we were 
pleased to report that each of our operating 
segments remained profitable.  We accomplished 
this by winning significant new business and 
maintaining market share, executing well for 
our customers, and continuing an impressive 
safety record.  Of at least equal importance, we 
generated more than sufficient cash flow from 
operating activities to cover our organic capital 
expenditures.  This allowed us to maintain a 
conservative financial strategy as we ended  
2017 with more than $430 million in cash and  
a $500 million undrawn unsecured revolving 
credit facility. 

Looking forward, we have no intention of simply 
marking time until the markets recover.   
We continue to focus on leveraging resources, 
including people, processes and technologies, 
across Oceaneering to gain efficiencies through 
continuous improvement.  In addition, we 
continue to innovate and deliver value to our 
customers, as evidenced by our investments in 
our remotely operated vehicle (“ROV”) business, 
and rigless, riserless light well intervention 
technologies.  Our latest ROV advancements 
include developing and deploying a resident 
battery-powered vehicle capable of being 
operated without a surface vessel onsite, and 
incorporating remote piloting, machine vision and 

Oceaneering International, Inc.   

augmented reality capabilities into our existing 
ROV fleet.  Our achievements and contributions in 
integrating robotic and automated technologies 
and services enable us to offer our customers 
safer and more cost-effective solutions. 

On a macro basis, we are encouraged that 
offshore energy projects have been reworked, 
breakeven points have been lowered, and once-
deferred projects are now moving forward.   
We are also encouraged by improvements 
in certain long-term industry drivers and 
fundamentals in the markets we serve, indicating 
that the offshore energy industry appears to be 
turning the corner.  These include higher oil 
prices, stabilization in the contracted floating rig 
count, with reported increased tendering activity, 
and increased number of sanctioned offshore 
projects with an expected further increase in 
financial investment decisions.  Demand for 
offshore production is expected to remain stable 
or grow slightly for the foreseeable future.  

For Oceaneering, we are beginning to witness 
some signs of flattening and increased activity 
in certain of our services businesses, while our 
later cycle manufactured products businesses 
are still experiencing the effects of lower backlog.  
For these manufactured products businesses, 
 we do not expect an improvement in throughput 
until 2019 or beyond.  Overall, 2018 is going to  
be another challenging year, as we project our 

 
consolidated revenue to be down slightly, with 
decreases in three of our energy segments, 
partially offset by increases in Asset Integrity and 
Advanced Technologies. 

Despite our lower 2018 outlook, we intend to 
continue to strengthen our portfolio by investing 
in our current and adjacent market niches, 
with more focus on our customers’ operating 
expenditures in the production phase of the 
offshore oilfield life cycle.  We are also expanding 
into the offshore renewable energy markets.  
In early 2018, we announced a three-year 
agreement with Van Oord Offshore Wind B.V. 
to provide ROV and trenching support services.  
In addition, we announced the acquisition of 
Ecosse Subsea Limited (“Ecosse”), a provider 
of offshore engineering, seabed preparation, 
route clearance and trenching services to the 
renewable energy and oil and gas industries.  
We believe the acquisition of Ecosse offers 
Oceaneering the opportunity to expand our 
service line capabilities, grow our market position 
within the offshore renewable energy market, 
and provide our customers with proven tools to 
optimize installation projects.  Further, we expect 
the acquisition to be accretive to our 2018 cash 
flow and earnings and plan to include its results 
in our Subsea Projects segment.  

In addition to the adjacent offshore renewable 
energy market, we are targeting four other 
growth areas, including riserless well 
intervention, robotics and automation, pipeline 
solutions, and asset integrity.  We believe 
each of these areas is complementary to 
what Oceaneering does today, and most have 
applications beyond the markets we have 
traditionally served. 

During the first quarter of 2018, we issued $300 
million of ten-year senior notes through a public 
offering.  We used the net proceeds to repay our 
$300 million term loan, which was scheduled 
to mature in October 2019.  We also amended 
our unsecured revolving credit agreement, such 
that we have $500 million available until October 
2021, and thereafter $450 million until January 
2023.  While liquidity has not been a pressing 
concern of ours, the extension of our revolving 
credit facility, and the early repayment of the 
term loan, increased Oceaneering's liquidity 

runway by improving our debt maturity profile.  
As a result, our next scheduled debt principal  
maturity is in November 2024.  With the 
enhancement of our debt profile, we are 
confident that our liquidity provides us with the 
financial flexibility to continue to invest and grow 
our company for the future.

We intend to remain focused on strengthening 
our portfolio of services and products through 
investment and innovation, maintaining or 
growing our market share, and becoming more 
efficient and controlling our costs, without 
sacrificing our superior safety performance  
or quality.  

Beyond 2018, with stable and improving long-
term oil prices, continued demand in gas 
markets, and an increasing and aging number of 
subsea wells, we foresee an increase in  
offshore oil and gas activity.  Considering this, 
along with the quest for more renewable energy 
sources and the rise of offshore wind energy, 
we anticipate improving demand for our energy-
related services and products.

I look forward to leading Oceaneering during 
these dynamic times.  We will continue our rich 
history of solving our customer’s seemingly 
unsolvable problems in the most challenging 
environments.  At the same time, we remain 
committed to making Oceaneering a great place 
to work for our employees, adapting our business 
model as needed to the evolving market, and 
creating differentiated value for  
our shareholders. 

Finally, I want to thank our dedicated  
employees and management teams for their 
continued hard work and focus during what has 
been a challenging last few years.  I also want  
to thank you, our shareholders, for your  
continued support, your confidence and above  
all your trust.  

Roderick A. Larson 
President and Chief Executive Officer

2017 Annual Report

 
2017 Annual 
Report on 
Form 10-K

ENOVUS
Next-generation electric 
work class ROV

Oceaneering International, Inc.   

 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549 

FORM 10-K

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2017

OR

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the transition period from                      to       

Commission file number 1-10945
____________________________________________

OCEANEERING INTERNATIONAL, INC.

(Exact name of registrant as specified in its charter)

Delaware

(State or other jurisdiction of
incorporation or organization)

11911 FM 529
Houston, Texas

(Address of principal executive offices)

95-2628227

(I.R.S. Employer
Identification No.)

77041

(Zip Code)

Registrant's telephone number, including area code: (713) 329-4500

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Name of each exchange on which registered

Common Stock, $0.25 par value

New York Stock Exchange

Securities registered pursuant to Section 12(g) of the Act:
None
____________________________________________

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities 
Act.    

  Yes    

  No

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of 
the Act.    

   Yes     

   No

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 
15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that 
the registrant was required to file such reports), and (2) has been subject to such filing requirements for the 
past 90 days.    

  Yes    

  No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web 
site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation 
S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant 
was required to submit and post such files).     

  Yes    

  No

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of 
this chapter) is not contained herein, and will not be contained, to the best of registrant's knowledge, in 
definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any 
amendment to this Form 10-K.    

   Yes    

  No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated 
filer, or a smaller reporting company. See definitions of "large accelerated filer," "accelerated filer" and "smaller 
reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer
Non-accelerated filer

 (Do not check if a smaller reporting 

company)

Accelerated filer
Smaller reporting company
Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended 
transition period for complying with any new or revised financial accounting standards provided pursuant to 
Section 13(a) of the Exchange Act.  

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange 
Act). 

Yes    

  No

Aggregate market value of the voting stock held by nonaffiliates of the registrant computed by reference to the 
closing price of $22.84 of the Common Stock on the New York Stock Exchange as of June 30, 2017, the last 
business day of the registrant's most recently completed second quarter: $2.2 billion 

Number of shares of Common Stock outstanding at February 23, 2018: 98,460,365.

Documents Incorporated by Reference:

Portions of the proxy statement relating to the registrant's 2018 annual meeting of shareholders, to be filed on 
or before May 1, 2018 pursuant to Regulation 14A of the Securities Exchange Act of 1934, are incorporated by 
reference to the extent set forth in Part III, Items 10-14 of this report.

 
Oceaneering International, Inc.
Form 10-K
Table of Contents

Business
Cautionary Statement Concerning Forward-Looking Statements(cid:3)
Executive Officers of the Registrant
Risk Factors
Unresolved Staff Comments
Properties
Legal Proceedings
Mine Safety Disclosures

Market for Registrant's Common Equity, Related Stockholder Matters and 
Issuer Purchases of Equity Securities
Selected Financial Data
Management's Discussion and Analysis of Financial Condition and Results of 
Operations
Quantitative and Qualitative Disclosures About Market Risk
Financial Statements and Supplementary Data
Changes in and Disagreements with Accountants on Accounting and Financial 
Disclosure
Controls and Procedures
Other Information

Directors, Executive Officers and Corporate Governance
Executive Compensation
Security Ownership of Certain Beneficial Owners and Management and Related 
Stockholder Matters
Certain Relationships and Related Transactions, and Director Independence(cid:3)
Principal Accounting Fees and Services

Exhibits, Financial Statement Schedules

Part I
Item 1.

Item 1A(cid:17)
(cid:44)tem 1B(cid:17)
(cid:44)tem 2.
Item 3.
Item 4.

Part II
Item 5.

Item 6.
Item 7.

Item 7A(cid:17)
Item 8.
Item 9.

Item 9A(cid:17)
Item 9B(cid:17)

Part III
Item 10.
Item 11.
Item 12.

Item 13.
Item 14.

Part IV
Item 15.

Signatures

Index to Financial Statements and Schedules

Report of Independent Registered Public Accounting Firm(cid:3)
Consolidated Balance Sheets
Consolidated Statements of Income
Consolidated Statements of Comprehensive Income(cid:3)
Consolidated Statements of Cash Flows
Consolidated Statements of Equity
Notes to Consolidated Financial Statements
Selected Quarterly Financial Data (unaudited)

1

Item 1.  Business.

GENERAL DEVELOPMENT OF BUSINESS

PART I

Oceaneering International, Inc. is a global oilfield provider of engineered services and products, 
primarily to the offshore oil and gas industry.  Oceaneering also serves the defense, aerospace and 
commercial theme park industries.  Oceaneering was organized as a Delaware corporation in 1969 
out of the combination of three diving service companies founded in the early 1960s.  Since our 
establishment, we have concentrated on the development and marketing of underwater services and 
products to meet customer needs requiring the use of advanced technology.  We believe we are one 
of the world's largest underwater services contractors.  The services and products we provide to the 
energy industry include remotely operated vehicles, specialty subsea hardware, engineering and 
project management, subsea intervention services, including manned diving, survey and positioning 
services and asset integrity and nondestructive testing services.  Our foreign operations, principally 
in the North Sea, Africa, Brazil, Australia and Asia, accounted for approximately 51% of our revenue, 
or $1.0 billion, for the year ended December 31, 2017.

Our business segments are contained within two businesses – services and products provided 
primarily to the oil and gas industry ("Oilfield") and services and products provided to non-energy 
industries ("Advanced Technologies").  Our four business segments within the Oilfield business are 
Remotely Operated Vehicles ("ROVs"), Subsea Products, Subsea Projects and Asset Integrity.  We 
report our Advanced Technologies business as one segment.  Unallocated Expenses are expenses not 
associated with a specific business segment.  These consist of expenses related to our incentive and 
deferred compensation plans, including restricted stock and bonuses, as well as other general 
expenses.

Oilfield.  The primary focus of our Oilfield business over the last several years has been toward 
increasing our asset base and capabilities for providing services and products for offshore operations 
and subsea completions.  In recent years, we have focused on increasing our service and product 
offerings toward our oil and gas customers' operating expenses and the offshore renewable energy 
market.

During the past ten years, we have acquired businesses to expand and complement our service and 
product offerings.  These include:

•
•

•

•

•

•
•

•
•

a Canadian manufacturer of clamp connectors, check valves and universal ball joints;
a Norwegian-based provider of inspection, maintenance, subsea engineering and field
operations services, principally to the oil and gas industry;
a Norwegian rental provider of specialized subsea dredging equipment, including ROV-
deployed units, to the offshore oil and gas industry;
a Norwegian oilfield technology company specializing in providing subsea tooling services and
plugging, abandonment and decommissioning of offshore oil and gas production platforms
and subsea wellheads;
a Norwegian design and fabrication company specializing in subsea tools for the offshore oil
and gas industry;
a U.S.-based international provider of survey and positioning services;
a business that uses ROVs to perform surveys on mobile offshore drilling units and floating
production systems that satisfy the underwater inspection in lieu of drydocking (UWILD)
requirements of all major classification societies;
the assets of a provider of riserless light well intervention services; and
a majority interest in an Azerbaijani company that supports the provision of ROV and diving
services in the Caspian Sea region.

ROVs. We provide ROVs, which are tethered submersible vehicles remotely operated from the 
surface, to customers in the oil and gas industry for drilling support and vessel-based services, 
including subsea hardware installation, construction, pipeline inspection, survey and facilities 
inspection, maintenance and repair.   We design and build our new ROVs at in-house facilities, the 
largest of which is in Morgan City, LA.  In 2017, we manufactured and added seven ROVs to our fleet 
and retired eight.  Our work-class ROV fleet size was 279 at December 31, 2017, 280 at 

2

December 31, 2016 and 315 at December 31, 2015.  We have decreased our ROV fleet size over the 
last three years as a result of lower market demand.

Subsea Products.  Our Subsea Products segment consists of two business units:  (1) manufactured 
products;  and (2) service and rental.  Manufactured products include production control umbilicals 
and specialty subsea hardware.  Service and rental includes tooling, subsea work systems and 
installation and workover control systems, which we design and build but operate as a service.

We provide various types of subsea umbilicals through our Umbilical Solutions division from plants in 
the United States, Scotland and Brazil.  Offshore operators use umbilicals to control subsea wellhead 
hydrocarbon flow rates, monitor downhole and wellhead conditions and perform chemical injection.  
Subsea umbilicals are also used to provide power and fluids to other subsea processing hardware, 
including pumps and gas separation equipment. 

In 2016, we acquired the assets of Blue Ocean Technologies, LLC, a privately held provider of 
riserless light well intervention ("RLWI") services.  Subsea well intervention services are intended to 
maximize production and increase the recovery rate from offshore oil and gas reservoirs or, 
alternatively, prepare wells to be plugged and abandoned.  These RLWI systems have the capability 
to perform a wide variety of cost-effective services for well interventions, including well diagnostics, 
damaged well remediation and workovers, and well plugging and abandonment. 

Subsea Projects.  Our Subsea Projects segment consists of our subsea installation, inspection, 
maintenance and repair services, principally in the U.S. Gulf of Mexico and offshore Angola and 
India, utilizing a fleet currently consisting of two owned and two chartered dynamically positioned 
deepwater vessels with integrated high-specification work-class ROVs onboard, and three owned 
shallow water diving and survey vessels, other spot-chartered vessels and other assets.    Our owned 
vessels are Jones Act-compliant.  The dynamically positioned vessels are equipped with thrusters 
that allow them to maintain a constant position at a location without the use of anchors.  They are 
used in the inspection, maintenance and repair of subsea facilities, pipeline or flowline tie-ins, 
pipeline crossings and installations.  These vessels can also carry and install equipment or umbilicals 
required to bring subsea well completions into production (tie-back to production facilities).  With our 
acquisition of C & C Technologies, Inc. ("C&C") in 2015, further described below, we provide survey 
services. 

We previously had several deepwater vessels under long term charter.  The last of our current 
charters of deepwater vessel charters expires in March 2018.  With the current market conditions, 
we attempt to charter vessels for specific projects on a back-to-back basis with the vessel owners.  
Unless indicated otherwise, each of the chartered vessels discussed below is a deepwater 
multiservice subsea support vessel outfitted with two of our high-specification work-class ROVs.  

Beginning in the third quarter of 2008, we chartered a vessel, the Olympic Intervention IV, for an 
initial term of five years.  Following extension periods, the charter expired in July 2016, and we 
released the vessel to its owner.  We had been using the Olympic Intervention IV in the U.S. Gulf of 
Mexico.  

In 2012, we moved the chartered vessel Ocean Intervention III to Angola and also chartered the 
Bourbon Oceanteam 101 to work on a three-year field support vessel services contract for a unit of 
BP plc.  We had extended the charter of the Bourbon Oceanteam 101 to January 2017.  However, in 
early 2016, the customer exercised its right, under the field support vessel services contract, to 
terminate its use of the Bourbon Oceanteam 101 at the end of May 2016.  Under the terms of the 
contract, the costs incurred by us associated with the early release and demobilization of the vessel 
were reimbursed by the customer.  Following the release of the vessel, we redelivered it to the vessel 
supplier.  The charter for the Ocean Intervention III expired at the end of July 2017.  Under the field 
support vessel services contract, which has been extended through January 2019, we are continuing 
to supply project management and engineering services.  We also provide ROV tooling, asset 
integrity services and installation and workover control system services as requested by the 
customer.  Chartered vessels and barges are provided to the customer upon request.  Under the field 
support vessel services contract, at the customer's request the Ocean Intervention III will be 

3

provided for a fixed term from January 2018 until May 2018 with three one-month optional customer 
extension periods.

In March 2013, we commenced a five-year bareboat charter for a Jones Act-compliant multiservice 
support vessel, the Ocean Alliance, we have been using in the U.S. Gulf of Mexico.  In January 2015, 
we commenced a two-year contract with a customer for the use of the Ocean Alliance.  The contract 
expired in January 2017, and we are marketing the vessel for spot market work in the U.S. Gulf of 
Mexico.  We anticipate that we will return the Ocean Alliance to the vessel owner in the first quarter 
of 2018 and we will work with the vessel owner on a back-to-back basis on projects for customers in 
the Gulf of Mexico.

In December 2013, we commenced a three-year charter for the Normand Flower, a multiservice 
subsea marine support vessel.  We made modifications to the vessel and used the vessel in the U.S. 
Gulf of Mexico to perform inspection, maintenance and repair projects and hardware installations.  In 
December 2016, we declined our option to extend the charter and the vessel was released.

In November 2015, we commenced a two-year charter for the use of the Island Pride, a multiservice 
subsea marine support vessel.  We used the vessel under a two-year contract to provide field 
support services off the coast of India for an oil and gas customer based in India.  In 
November 2017, that field services contract expired and we declined our option to extend the vessel 
charter. 

We also charter or lease vessels on a short-term basis as necessary to augment our fleet.

In 2010, we acquired a vessel, which we renamed the Ocean Patriot, and we have converted it to a 
dynamically positioned saturation diving and ROV service vessel.  We installed a 12-man saturation 
("SAT") diving system and one work-class ROV on the vessel, and we placed the vessel into service 
in December 2011. 

During the third quarter of 2013, we signed an agreement with a shipyard for the construction of a 
subsea support vessel, to be named the Ocean Evolution.  We intend for the vessel to be U.S. 
flagged and documented with a coastwise endorsement by the U.S. Coast Guard.  It is expected to 
have an overall length of 353 feet, a Class 2 dynamic positioning system, accommodations for 110 
personnel, a helideck, a 250-ton active heave-compensated crane, and a working moonpool.  We 
expect to outfit the vessel with two of our high specification 4,000 meter work-class ROVs.  The 
vessel will also be equipped with a satellite communications system capable of transmitting 
streaming video for real-time work observation by shore personnel.  We anticipate the vessel will be 
used to augment our ability to provide subsea intervention services in the U.S. Gulf of Mexico.  
These services are required to perform inspection, maintenance and repair projects and hardware 
installations.

In 2015, we acquired C&C for approximately $224 million.  C&C is a global provider of ocean-bottom 
mapping services utilizing customized autonomous underwater vehicles and provides marine 
construction surveys for both surface and subsea assets, as well as satellite-based positioning 
services for drilling rigs and seismic and construction vessels. C&C also provides land and near-shore 
survey services along the U.S. Gulf Coast and in Mexico, and performs shallow water conventional 
geophysical surveys in the U.S. Gulf of Mexico.

Asset Integrity.  Through our Asset Integrity division, we provide asset integrity management, 
corrosion management, inspection, and non-destructive testing services, principally to customers in 
the oil and gas, power generation, and petrochemical industries.  We perform these services on both 
onshore and offshore facilities, both topside and subsea.

General.  During the last five years, we have also made several small acquisitions to add 
complementary technology or niche markets.  We intend to continue our strategy of acquiring, as 
opportunities arise, additional assets or businesses, to improve our market position or expand into 
related service and product lines.

Advanced Technologies.  Our Advanced Technologies segment provides engineering and related 
manufacturing, principally to U.S. Government agencies and their prime contractors in defense and 
space exploration activities, the commercial theme park industry and mobile robotics.

4

FINANCIAL INFORMATION ABOUT SEGMENTS

For financial information about our business segments, please see the tables in Note 7 of the Notes 
to Consolidated Financial Statements in this report, which present revenue, income from operations, 
depreciation and amortization expense and capital expenditures for 2017, 2016 and 2015, and 
identifiable assets, property and equipment and goodwill by business segment as of December 31, 
2017 and 2016.

DESCRIPTION OF BUSINESS

Oilfield

Our Oilfield business consists of ROVs, Subsea Products, Subsea Projects and Asset Integrity.

ROVs. ROVs are tethered submersible vehicles remotely operated from the surface.  We use our 
ROVs in the offshore oil and gas industry to perform a variety of underwater tasks, including drill 
support, vessel-based inspection, maintenance and repair, installation and construction support, 
pipeline inspection and surveys, and subsea production facility operation and maintenance.  Work-
class ROVs are outfitted with manipulators, sonar and video cameras, and can operate specialized 
tooling packages and other equipment or features to facilitate the performance of specific 
underwater tasks.  At December 31, 2017, we owned 279 work-class ROVs.  We believe we operate 
the largest fleet of ROVs in the world.  We also believe we are the industry leader in providing ROV 
services for drill support, with an estimated 56% market share at the end of 2017.

ROV revenue: 

2017
2016
2015

Amount

(in thousands)
393,655
$
522,121
807,723

Percent of Total
Revenue

21%
23%
27%

Subsea Products. We construct a variety of specialty subsea hardware and provide related services.  
These include:

•

•
•
•
•
•
•
•
•

various types of subsea umbilicals utilizing thermoplastic hoses and steel tubes, along with
termination assemblies;
tooling, ROV tooling and subsea work packages;
production control equipment;
installation and workover control systems;
clamp connectors;
pipeline connector and repair systems;
subsea and topside control valves;
subsea chemical injection valves;  and
riserless light well intervention services.

Offshore well operators use subsea umbilicals and production control equipment to control subsea 
wellhead hydrocarbon flow, monitor downhole and wellhead conditions and perform chemical 
injection.  They are also used to provide power and fluids to other subsea processing hardware, 
including pumps and gas/oil separation equipment.  ROV tooling provides an additional operational 
interface between an ROV and permanently installed equipment located on the sea floor.  Subsea 
work packages facilitate well and associated equipment intervention for the purposes of flow 
remediation and well stimulation.

Subsea Products revenue: 

2017
2016
2015

Percent of Total
Revenue

33%
30%
31%

Amount

(in thousands)
625,513
$
692,030
959,714

5

Subsea Projects.  We perform subsea oilfield hardware installation and inspection, maintenance and 
repair services.  We service offshore projects with dynamically positioned vessels that typically have 
Oceaneering ROVs onboard.  We service shallow water projects with our manned diving operation 
utilizing dive support vessels and saturation diving systems.

We perform subsea intervention and hardware installation services, principally in the U.S. Gulf of 
Mexico, offshore Angola and offshore India from multiservice vessels that have Oceaneering ROVs 
onboard.  These services include: subsea well tie-backs; pipeline/flowline tie-ins and repairs; 
pipeline crossings; umbilical and other subsea equipment installations; subsea intervention; and 
inspection, maintenance and repair activities.  

We service oil and gas industry shallow water projects in the U.S. Gulf of Mexico and offshore Angola 
with our manned diving operation utilizing the traditional diving techniques of air, mixed gas and 
saturation diving, all of which use surface-supplied breathing gas.  We supply our diving services 
from three owned diving support vessels and other vessels and facilities.  We do not use traditional 
diving techniques in water depths greater than 1,000 feet.

We also provide both onshore and offshore mapping services.  In certain offshore applications, we 
utilize customized autonomous underwater vehicles, as well as vessel-mounted and towed 
geophysical equipment.  We also provide  marine construction surveys for both surface and subsea 
assets, as well as satellite-based positioning services for drilling rigs and seismic and construction 
vessels.  

Subsea Projects revenue: 

2017
2016
2015

Amount

(in thousands)
291,993
$
472,979
604,484

Percent of Total
Revenue

15%
21%
20%

Asset Integrity. Through our Asset Integrity division, we offer a wide range of asset integrity services 
to customers worldwide to help ensure the safety of their facilities onshore and offshore, while 
reducing their unplanned maintenance and repair costs.  We also provide third-party inspections to 
satisfy contractual structural specifications, internal safety standards or regulatory requirements.  
We provide these services principally to customers in the oil and gas, petrochemical and power 
generation industries.  In the U.K., we provide Independent Inspection Authority services for the oil 
and gas industry, which include first-pass integrity evaluation and assessment and nondestructive 
testing services.  We use a variety of technologies to perform pipeline inspections, both onshore and 
offshore.

Asset Integrity revenue: 

2017
2016
2015

Amount

(in thousands)
236,778
$
275,397
372,957

Percent of Total
Revenue

12%
12%
12%

6

Advanced Technologies

Our Advanced Technologies segment provides engineering services and manufacturing principally to 
the U.S. Department of Defense and major defense contractors.  We also provide integrated mobile 
robotic system solutions to domestic and international theme parks, automotive manufacturers and 
retail warehousing.  We work with our customers to understand their specialized requirements, 
identify and mitigate risks, and provide them value-added, maintainable, safe and certified solutions.  
The U.S. Navy is our largest customer in this segment, for whom we perform work primarily on 
surface ships and submarines.

We provide support for the U.S. Navy, including underwater operations, data analysis, the design and 
development of new underwater tools and systems, and the development of the control software to 
operate those systems.  We also install and maintain mechanical systems for the Navy's submarines 
and surface ships.  We support space exploration and technology development by providing our 
products and services to NASA and aerospace contractors.  Our U.S. Navy and NASA-related 
activities substantially depend on continued government funding.

Advanced Technologies revenue: 

Amount

Percent of Total
Revenue

2017
2016
2015

MARKETING

(in thousands)
373,568
$
309,076
317,876

19%
14%
10%

Oilfield. Oil and gas exploration and development expenditures fluctuate from year to year.  In 
particular, budgetary approval for more expensive drilling and production in deepwater, an area in 
which we have a high degree of focus, may be postponed or suspended during periods when 
exploration and production companies reduce their offshore capital spending.  In recent years, we 
have focused on increasing our service and product offerings toward our oil and gas customers' 
operating expenses and the offshore renewable energy market.

We market our ROVs, Subsea Products, Subsea Projects and Asset Integrity services and products to 
domestic, international and foreign national oil and gas companies engaged in offshore exploration, 
development and production.  We also provide services and products as a subcontractor to other 
oilfield service companies operating as prime contractors.  Customers for these services typically 
award contracts on a competitive-bid basis.  These contracts are typically less than one year in 
duration, although we enter into multi-year contracts from time to time.

In connection with the services we perform in our Oilfield business, we generally seek contracts that 
compensate us on a dayrate basis.  Under dayrate contracts, the contractor provides the ROV, vessel 
or equipment and the required personnel to operate the unit and compensation is based on a rate 
per day for each day the unit is used.  The typical dayrate depends on market conditions, the nature 
of the operations to be performed, the duration of the work, the equipment and services to be 
provided, the geographical areas involved and other variables.  Dayrate contracts may also contain 
an alternate, lower dayrate that applies when a unit is moving to a new site or when operations are 
interrupted or restricted by equipment breakdowns, adverse weather or water conditions or other 
conditions beyond the contractor's control.  Sales contracts for our products are generally for a fixed 
price.

Advanced Technologies.  We market our engineered products and services primarily to U.S. 
Government agencies and their prime contractors in defense and space exploration activities, and to 
domestic and international theme parks, automotive manufacturers and retail warehousing. 

Major Customers. Our top five customers in 2017, 2016 and 2015 accounted for 40%, 43% and 
38%, respectively, of our consolidated revenue.  In 2017 and 2016, four of our top five customers 
were oil and gas exploration and production companies served by our Oilfield business segments, 
with the other one being the U.S. Navy or other parts of the U.S. Government, which is served by 
our Advanced Technologies segment.  In 2015, all of our top five customers were oil and gas 
exploration and production companies served by our Oilfield business segments. During each of 

7

2017, 2016 and 2015, revenue from one customer, BP plc and subsidiaries, accounted for 12%, 18% 
and 18%, respectively, of our total consolidated annual revenue. 

Although we do not depend on any one customer, the loss of one of our significant customers could, 
at least on a short-term basis, have an adverse effect on our results of operations and cash flows.

RAW MATERIALS

Most of the raw materials we use in our manufacturing operations, such as steel in various forms, 
copper, electronic components and plastics, are available from many sources.  However, some 
components we use to manufacture subsea umbilicals are available from limited sources.  With the 
exception of certain kinds of steel tube, where we are limited in the number of available suppliers, 
we can offer alternative materials or technologies in many cases, which depends on the requisite 
approval of our customers.  Although we have experienced some level of difficulty in obtaining 
certain kinds of steel tube in the past due to global demand outstripping capacity, an increase in 
supplier capacity, coupled with a drop in global demand, has resolved this issue, and we believe the 
situation is unlikely to recur in the near future. 

COMPETITION

Our businesses operate in highly competitive industry segments.

Oilfield

We are one of several companies that provide underwater services and specialty subsea hardware on 
a worldwide basis.  We compete for contracts with companies that have worldwide operations, as 
well as numerous others operating locally in various areas.  We believe that our ability to provide a 
wide range of underwater services and products on a worldwide basis enables us to compete 
effectively in all phases of the offshore oilfield life cycle.  In some cases involving projects that 
require less sophisticated equipment, small companies have been able to bid for contracts at prices 
uneconomical to us.  Additionally, in some jurisdictions we are subject to foreign governmental 
regulations favoring or requiring the awarding of contracts to local contractors or requiring foreign 
contractors to employ citizens of, or purchase supplies from, a particular jurisdiction.  These 
regulations may adversely affect our ability to compete.

ROVs. We believe we are the world's largest owner/operator of work-class ROVs employed in oil and 
gas related operations.  At December 31, 2017, we owned 279 work-class ROVs, and we estimate 
that this represented approximately 28% of the work-class ROVs utilized in the oilfield service 
industry.  We compete with several major companies on a worldwide basis and with numerous others 
operating locally in various areas.

Competition for ROV services historically has been based on equipment availability, location of or 
ability to deploy the equipment, quality of service and price.  The relative importance of these factors 
can vary over time based on market conditions.  The ability to develop improved equipment and 
techniques and to train and retain skilled personnel is also an important competitive factor in our 
markets.  Demand for ROVs has been decreasing since mid 2014 due to the oil price environment, 
and our margins have decreased in recent periods due to lower utilization and pricing pressure, as 
price has become a more important factor in the current oil price environment.

Subsea Products. There are many competitors offering specialized products.  We are one of several 
companies that compete on a worldwide basis for the provision of thermoplastic and steel tube 
subsea control umbilicals, and compared to current and forecasted market demand, we are faced 
with overcapacity in the umbilical manufacturing market.

Subsea Projects. We perform subsea intervention and hardware installation services, principally in 
the U.S. Gulf of Mexico and offshore Angola and India, from multiservice deepwater vessels.  We are 
one of many companies that offer these services.  In general, our competitors can move their 
vessels to where we operate from other locations with relative ease.  We also have many 
competitors that supply commercial diving services to the oil and gas industry in the U.S. Gulf of 
Mexico.  Our survey and positioning services are similarly competitive.

8

Asset Integrity. The worldwide asset integrity and inspection markets consist of a wide range of 
inspection and certification requirements in many industries.  We compete in only selected portions 
of this market.  We believe that our broad geographic sales and operational coverage, long history of 
operations, technical reputation, application of various pipeline inspection technologies and 
accreditation to international quality standards enable us to compete effectively in our selected asset 
integrity and inspection services market segments.

Advanced Technologies

Engineering services is a very broad market with a large number of competitors.  We compete in 
specialized areas in which we can combine our extensive program management experience, 
mechanical engineering expertise and the capability to continue the development of conceptual 
project designs into the manufacture of custom equipment for customers.

SEASONALITY AND BACKLOG

We generate a material amount of our consolidated revenue from contracts for services in the U.S. 
Gulf of Mexico in our Subsea Projects segment, which is usually more active in the second and third 
quarters, as compared to the rest of the year.  The European operations of our Asset Integrity 
segment are also seasonally more active in the second and third quarters.  Revenue in our ROV 
segment is subject to seasonal variations in demand, with our first quarter generally being the low 
quarter of the year.  The level of our ROV seasonality depends on the number of ROVs we have 
engaged in vessel-based subsea infrastructure inspection, maintenance, repair and installation, 
which is more seasonal than drilling support.  Revenue in each of our Subsea Products and Advanced 
Technologies segments has generally not been seasonal.

The amounts of backlog orders we believed to be firm as of December 31, 2017 and 2016 were as 
follows (in millions):

Oilfield

ROVs

Subsea Products

Subsea Projects

Asset Integrity

Total Oilfield

Advanced Technologies

Total

As of December 31, 2017

As of December 31, 2016

Total

1+ yr*

Total

1+ yr*

$

$

432 $
276

153

301

1,162

218
1,380 $

198 $

50

38

111

397

47

498 $
431

149

280

1,358
195

444 $

1,553 $

263

91

—
124

478

29
507

*

Represents amounts that were not expected to be performed within one year.

No material portion of our business is subject to renegotiation of profits or termination of contracts 
by the U.S. government.

PATENTS AND LICENSES

We currently hold numerous of U.S. and foreign patents and pending patent applications.  We have 
acquired patents and licenses and granted licenses to others when we have considered it 
advantageous for us to do so.  Although in the aggregate our patents and licenses are important to 
us, we do not regard any single patent or license or group of related patents or licenses as critical or 
essential to our business as a whole.  In general, we depend on our technological capabilities and the 
application of know-how rather than patents and licenses in the conduct of our operations.

9

REGULATION

Our operations are affected from time to time and in varying degrees by foreign and domestic 
political developments and foreign, federal and local laws and regulations, including those relating 
to:

protection of the environment;

operating from and around offshore drilling, production and marine facilities;

•
• national preference for local equipment and personnel;
• marine vessel safety;
•
• workplace health and safety;
•
•
•

taxation;
license requirements for exportation of our equipment and technology; and
currency conversion and repatriation.

In addition, our Oilfield business primarily depends on the demand for our services and products 
from the oil and gas industry and, therefore, is affected by changing taxes, price controls and other 
laws and regulations relating to the oil and gas industry generally.  The adoption of laws and 
regulations curtailing offshore exploration and development drilling for oil and gas for economic and 
other policy reasons would adversely affect our operations by limiting demand for our services.  We 
cannot determine the extent to which new legislation, new regulations or changes in existing laws or 
regulations may affect our future operations.

Our operations and properties are subject to a wide variety of increasingly complex and stringent 
foreign, federal, state and local environmental laws and regulations, including those governing 
discharges into the air and water, the handling and disposal of solid and hazardous wastes, the 
remediation of soil and groundwater contaminated by hazardous substances and the health and 
safety of employees.  Sanctions for noncompliance may include revocation of permits, corrective 
action orders, administrative or civil penalties and criminal prosecution.  Some environmental laws 
provide for strict, joint and several liability for remediation of spills and other releases of hazardous 
substances, as well as damage to natural resources.  In addition, companies may be subject to 
claims alleging personal injury or property damage as a result of alleged exposure to hazardous 
substances.  These laws and regulations may also expose us to liability for the conduct of or 
conditions caused by others, or for our acts that were in compliance with all applicable laws at the 
time such acts were performed.

Environmental laws and regulations that apply to our operations include the Comprehensive 
Environmental Response, Compensation, and Liability Act of 1980, the Clean Air Act, the Clean Water 
Act, the Resource Conservation and Recovery Act (each, as amended) and similar laws that provide 
for responses to, and liability for, releases of hazardous substances into the environment.  
Environmental laws and regulations also include similar foreign, state or local counterparts to the 
above-mentioned federal laws, which regulate air emissions, water discharges, hazardous substances 
and waste, and require public disclosure related to the use of various hazardous substances.  Our 
operations are also governed by laws and regulations relating to workplace safety and worker health, 
primarily, in the United States, the Occupational Safety and Health Act and regulations promulgated 
thereunder.

Compliance with federal, state and local provisions regulating the discharge of materials into the 
environment or relating to the protection of the environment has not had a material impact on our 
capital expenditures, earnings or competitive position.  We cannot predict all of the environmental 
requirements or circumstances that will exist in the future but anticipate that environmental control 
and protection standards will become increasingly stringent and costly.  Based on our experience to 
date, we do not currently anticipate any material adverse effect on our business or consolidated 
financial position, results of operations or cash flows as a result of future compliance with existing 
environmental laws and regulations.  However, future events, such as changes in existing laws and 
regulations or their interpretation, more vigorous enforcement policies of regulatory agencies, or 
stricter or different interpretations of existing laws and regulations, may require additional 
expenditures by us, which may be material.  Accordingly, there can be no assurance that we will not 
incur significant environmental compliance costs in the future.

10

Our quality management systems are registered as being in conformance with ISO 9001:2015 and 
cover:

•
•

•

•
•
•

all our Oilfield services and products in the United Kingdom (the "U.K.") and Norway;
our Remotely Operated Vehicle operations in the U.S. Gulf of Mexico, the U.K., Norway, Brazil,
Canada, the Middle East, Australia and Asia;
our Asset Integrity operations in the Western Hemisphere, the Middle East, Australia, the
United States and Indonesia;
our Subsea Projects operations;
our Subsea Products segment;  and
the Oceaneering Space Systems, Oceaneering Technologies, Entertainment and Marine
Services units of our Advanced Technologies segment.

ISO 9001 is an internationally recognized system for quality management established by the 
International Standards Organization, and the 2015 edition emphasizes customer satisfaction, risk 
assessment and continual improvement.

EMPLOYEES

As of December 31, 2017, we had approximately 8,200 employees.  Our workforce varies seasonally 
and peaks during the second and third quarters.  We consider our relations with our employees to be 
satisfactory.

FINANCIAL INFORMATION ABOUT GEOGRAPHIC AREAS

For financial information about our geographic areas of operation, please see the tables in Note 7 of 
the Notes to Consolidated Financial Statements in this report, which present revenue for 2017, 2016 
and 2015 and long-lived assets as of December 31, 2017 and 2016 attributable to each of our major 
geographic areas.  For a discussion of risks attendant to our foreign operations, see the discussion in 
Item 1A, "Risk Factors" under the heading "Our international operations involve additional risks not 
associated with domestic operations."

CAUTIONARY STATEMENT CONCERNING FORWARD-LOOKING STATEMENTS

We are including the following discussion to inform our existing and potential security holders 
generally of some of the risks and uncertainties that can affect our company and to take advantage 
of the "safe harbor" protection for forward-looking statements that applicable federal securities law 
affords.

From time to time, our management or persons acting on our behalf make forward-looking 
statements to inform existing and potential security holders about our company.  These statements 
may include projections and estimates concerning the timing and success of specific projects and our 
future orders, revenue, income and capital spending.  Forward-looking statements are generally 
accompanied by words such as "estimate," "plan," "project," "predict," "believe," "expect," 
"anticipate," "plan," "forecast," "budget," "goal," "may," "should," or other words that convey the 
uncertainty of future events or outcomes.  In addition, sometimes we will specifically describe a 
statement as being a forward-looking statement and refer to this cautionary statement.

In addition, various statements this report contains, including those that express a belief, 
expectation or intention are forward-looking statements.  Those forward-looking statements appear 
in Part I of this report in Item 1 – "Business," Item 2 – "Properties" and Item 3 – "Legal Proceedings" 
and in Part II of this report in Item 7 – "Management's Discussion and Analysis of Financial Condition 
and Results of Operations," Item 7A – "Quantitative and Qualitative Disclosures About Market Risk" 
and in the Notes to Consolidated Financial Statements incorporated into Item 8 and elsewhere in this 
report.  These forward-looking statements speak only as of the date of this report, we disclaim any 
obligation to update these statements, and we caution you not to rely unduly on them.  We have 
based these forward-looking statements on our current expectations and assumptions about future 
events.  While our management considers these expectations and assumptions to be reasonable, 
they are inherently subject to significant business, economic, competitive, regulatory and other 
risks, contingencies and uncertainties, most of which are difficult to predict and many of which are 

11

beyond our control.  These risks, contingencies and uncertainties relate to, among other matters, the 
following:

• worldwide demand for and prices of oil and gas;
•

changes in, or our ability to comply with, government regulations, including those relating to
the environment;
the continued availability of qualified personnel;
general economic and business conditions and industry trends;
the volatility and uncertainties of credit markets;
the highly competitive nature of our businesses;
decisions about offshore developments to be made by oil and gas exploration, development
and production companies;
cancellations of contracts, change orders and other contractual modifications and the
resulting adjustments to our backlog;
collections from our customers;
the use of subsea completions and our ability to capture associated market share;
the strength of the industry segments in which we are involved;
the levels of oil and gas production to be processed by the Medusa field production spar
platform;
our future financial performance, including availability, terms and deployment of capital;
the consequences of significant changes in currency exchange rates;
changes in tax laws, regulations and interpretation by taxing authorities;
our ability to obtain raw materials and parts on a timely basis and, in some cases, from
limited sources;
operating risks normally incident to offshore exploration, development and production
operations;

•
•
•
•
•

•

•
•
•
•

•
•
•
•

•

• hurricanes and other adverse weather and sea conditions;
cost and time associated with drydocking of our vessels;
•
adverse outcomes from legal or regulatory proceedings;
•
the risks associated with integrating businesses we acquire;
•
rapid technological changes; and
•
social, political, military and economic situations in foreign countries where we do business
•
and the possibilities of civil disturbances, war, other armed conflicts or terrorist attacks.

We believe the items we have outlined above are important factors that could cause our actual 
results to differ materially from those expressed in a forward-looking statement made in this report 
or elsewhere by us or on our behalf.  We have discussed most of these factors in more detail 
elsewhere in this report.  These factors are not necessarily all the factors that could affect us.  
Unpredictable or unanticipated factors we have not discussed in this report could also have material 
adverse effects on actual results of matters that are the subject of our forward-looking statements.  
We do not intend to update our description of important factors each time a potential important 
factor arises.  We advise our security holders that they should (1) be aware that important factors 
we do not refer to above could affect the accuracy of our forward-looking statements and (2) use 
caution and common sense when considering our forward-looking statements.

AVAILABLE INFORMATION

Our Web site address is www.oceaneering.com.  We make available through this Web site under 
"Investor Relations — SEC Financial Reports," free of charge, our annual reports on Form 10-K, 
quarterly reports on Form 10-Q, current reports on Form 8-K, amendments to those reports and 
Section 16 filings by our directors and executive officers as soon as reasonably practicable after we, 
or our executive officers or directors, as the case may be, electronically file those materials with, or 
furnish those materials to, the SEC.  You may read and copy any materials we file with the SEC at 
the SEC's Public Reference Room at 100 F Street, NE, Washington, DC 20549.  You may obtain 
information regarding the Public Reference Room by calling the SEC at 1-800-SEC-0330.  In addition, 
the SEC maintains a Web site, www.sec.gov, which contains reports, proxy and other information 
statements, and other information regarding issuers that file electronically with the SEC.

12

We have adopted, and posted on our Web site: our corporate governance guidelines; a code of ethics 
for our Chief Executive Officer and Senior Financial Officers; and charters for the Audit, Nominating 
and Corporate Governance and Compensation Committees of our Board of Directors.

EXECUTIVE OFFICERS OF THE REGISTRANT

Executive Officers.   The following information relates to our executive officers as of February 23, 
2018:

NAME

AGE

POSITION

Roderick A. Larson

Clyde W. Hewlett

Alan R. Curtis

Stephen P. Barrett

David K. Lawrence

W. Cardon Gerner

William J. Boyle

Martin J. McDonald

Eric A. Silva

Robert P. Moschetta

51

63

52

60

58

63

57

54

58

62

President and Chief Executive Officer and Director

Chief Operating Officer

Senior Vice President and Chief Financial Officer

Senior Vice President, Business Development

Senior Vice President, General Counsel and Secretary

Senior Vice President and Chief Accounting Officer

Senior Vice President, Asset Integrity

Senior Vice President, Remotely Operated Vehicles

Senior Vice President, Operations Support

Senior Vice President, Health Safety Environment/
Training/Quality

EXECUTIVE
OFFICER
SINCE

EMPLOYEE
SINCE

2012

2011

2015

2015

2012

2006

2016

2015

2017

2017

2012

1988

1995

2015

2005

2006

2016

1989

2014

2000

Each executive officer serves at the discretion of our Chief Executive Officer and our Board of 
Directors and is subject to reelection or reappointment each year after the annual meeting of our 
shareholders.  We do not know of any arrangement or understanding between any of the above 
persons and any other person or persons pursuant to which he was selected or appointed as an 
officer.

Business Experience. The following summarizes the business experience of our executive officers.  
Except where we otherwise indicate, each of these persons has held his current position with 
Oceaneering for at least the past five years.

Roderick A. Larson joined Oceaneering in May 2012 as Senior Vice President and Chief Operating 
Officer, became President in February 2015 and became President and Chief Executive Officer and 
Director in May 2017.  Mr. Larson previously held positions with Baker Hughes Incorporated from 
1990 until he joined Oceaneering, serving most recently as President, Latin America Region from 
January 2011.  Previously, he served as Vice President of Operations, Gulf of Mexico Region from 
2009 to 2011, Gulf Coast Area Manager from 2007 to 2009, and Special Projects Leader Technical 
Training Task from 2006 to 2007.  

Clyde W. Hewlett, Chief Operating Officer, has extensive experience in the offshore and subsea 
oilfield markets.  He joined Oceaneering in 1988 and has held increasingly responsible positions.  He 
has served as our Vice President of Mobile Offshore Production Systems, Vice President of Subsea 
Projects, Senior Vice President of Subsea Projects and Senior Vice President, Subsea Services.  He 
was promoted to his current position in August 2015. 

Alan R. Curtis, Senior Vice President and Chief Financial Officer, joined Oceaneering in 1995 as the 
Financial and Operations Controller for our Subsea Products segment, and became Vice President 
and Controller of Subsea Products in 2013 and Senior Vice President, Operations Support in 2014.  
He was appointed to his current position in August 2015. 

Stephen P. Barrett, Senior Vice President, Business Development, joined Oceaneering in July 2015 as 
Senior Vice President, Subsea Products.  He was appointed to his current position in November 2016.  
Prior to joining Oceaneering, he served at FMC Technologies beginning in 1982, progressing through 

13

a variety of engineering, sales and marketing, and general management roles.  His last three roles at 
FMC Technologies were Western Region Subsea General Manager, Global Subsea Products Director 
and Global Subsea Services Director.

David K. Lawrence, Senior Vice President, General Counsel and Secretary, joined Oceaneering in 
2005 as Assistant General Counsel.  He was appointed Associate General Counsel effective 
January 2011, Vice President, General Counsel and Secretary in January 2012 and to his current 
position in February 2014.  He has over 25 years of experience as in-house counsel in the oilfield 
services and products industry and manufacturing.

W. Cardon Gerner, Senior Vice President and Chief Accounting Officer, joined Oceaneering in 2006 as 
Vice President and Chief Accounting Officer, and became a Senior Vice President in August 2011 and 
served as our Chief Financial Officer from that date until August 2015.  From 1999 to 2006, he held 
various financial positions with Service Corporation International, a global provider of death-care 
services, serving as Vice President Accounting from 2002 to 2006.  He also served as Senior Vice 
President and Chief Financial Officer of Equity Corporation International from 1995 to 1999.  He is a 
Certified Public Accountant.

William J. Boyle, Senior Vice President, Asset Integrity, joined Oceaneering in March 2016.  Prior to 
joining Oceaneering, Mr. Boyle held the position of Chief Executive Officer with Underwater Integrity 
Solutions from November 2014 until December 2015.  Previously, Mr. Boyle held senior leadership 
positions at Forum Energy Technologies, Inc. from 2013 to 2014, Clough Limited from 2008 to 2012, 
Subsea 7 S.A. from 2005 to 2008, John Wood Group PLC from 2003 to 2005 and Technip S.A. from 
1991 to 2003.

Martin J. McDonald, Senior Vice President, Remotely Operated Vehicles, joined Oceaneering in 1989.  
He has held a variety of domestic and international positions of increasing responsibility in our ROV 
segment and most recently served as Vice President and General Manager for our ROV operations in 
the Eastern Hemisphere from 2006 until being appointed to his current position effective 
January 2016.

Eric A. Silva, Senior Vice President, Operations Support joined Oceaneering in February 2014 as 
Chief Information Officer and Vice President.  He was appointed to his current position in August 
2015 and was appointed an executive officer in 2017.  Prior to joining Oceaneering, Mr. Silva was a 
consultant from May 2012 to February 2014 and served as the Chief Information Officer at El Paso 
Corporation from 2010 to May 2012.  Prior to such time, he was Vice President of Information 
Technology of LyondellBasell Industries N.V. (formerly LyondellBasell Industries AF S.C.A.) from 
December 2007 to 2010, and was Vice President of Information Technology of Lyondell Chemical 
Company from 2002 to 2007. 

Robert P. Moschetta, Senior Vice President, Health Safety Environment/Training/Quality, joined 
Oceaneering in 2000 as Corporate HSE Director responsible for safety and environmental support for 
Oceaneering’s worldwide operations.  He became Senior Vice President, Health Safety Environment/
Training/Quality in May 2013, and was appointed an executive officer in 2017. 

14

Item 1A.  Risk Factors.

We are subject to various risks and uncertainties in the course of our business.  The following 
summarizes significant risks and uncertainties that may materially and adversely affect our business, 
financial condition, results of operations or cash flows and the market value of our securities.  
Investors in our company should consider these matters, in addition to the other information we 
have provided in this report and the documents we incorporate by reference.

We derive most of our revenue from companies in the offshore oil and gas industry, a 
historically cyclical industry with levels of activity that are significantly affected by the 
levels and volatility of oil and gas prices.

We derive most of our revenue from customers in the offshore oil and gas exploration, development 
and production industry.  The offshore oil and gas industry is a historically cyclical industry 
characterized by significant changes in the levels of exploration and development activities.  Oil and 
gas prices, and market expectations of potential changes in those prices, significantly affect the 
levels of those activities.  Worldwide political, economic and military events have contributed to oil 
and gas price volatility and are likely to continue to do so in the future.  Since the general decline in 
the price of oil from mid 2014, many oil and gas companies made significant reductions in their 
capital and operating expenditures, which are adversely impacting demand for the services and 
products provided by our Oilfield business.  Any prolonged reduction in the overall level of offshore 
oil and gas exploration and development activities, whether resulting from changes in oil and gas 
prices or otherwise, could materially and adversely affect our financial condition and results of 
operations in our segments within our Oilfield business.  Some factors that have affected and are 
likely to continue affecting oil and gas prices and the level of demand for our services and products 
include the following:

• worldwide demand for oil and gas;
•
•

general economic and business conditions and industry trends;
the ability of the Organization of Petroleum Exporting Countries, or OPEC, to set and maintain
production levels;
the level of production by non-OPEC countries, including U.S. shale oil;
the ability of oil and gas companies to generate funds for capital expenditures;
domestic and foreign tax policy;
laws and governmental regulations that restrict exploration and development of oil and gas in
various offshore jurisdictions;
technological changes;
the political environment of oil-producing regions;
the price and availability of alternative fuels; and
overall economic conditions.

•
•
•
•

•
•
•
•

Our operations could be adversely impacted by the effects of new regulations.

During 2010, the U.S. government established new regulations relating to the design of wells and 
testing of the integrity of wellbores, the use of drilling fluids, the functionality and testing of well 
control equipment, including blowout preventers, and other safety and environmental regulations.  
The U.S. government requires that operators demonstrate their compliance with those regulations 
before commencing deepwater drilling operations.  Changes in laws or regulations regarding offshore 
oil and gas exploration and development activities, the cost or availability of insurance and the 
impacts of these factors on decisions by customers or other industry participants could further 
reduce demand for our services, which would have a negative impact on our operations.

15

Our international operations involve additional risks not associated with domestic 
operations.

A significant portion of our revenue is attributable to operations in foreign countries.  These activities 
accounted for approximately 51% of our consolidated revenue in 2017.  Risks associated with our 
operations in foreign areas include risks of:

•
•
•
•
•
•
•
•
•
•
•

regional and global economic downturns;
disturbances or other risks that may limit or disrupt markets;
expropriation, confiscation or nationalization of assets;
renegotiation or nullification of existing contracts;
foreign exchange restrictions;
foreign currency fluctuations, particularly in countries highly dependent on oil revenue;
foreign taxation, including the application and interpretation of tax laws;
the inability to repatriate earnings or capital;
changing political conditions;
changing foreign and domestic monetary policies; and
social, political, military and economic situations in foreign areas where we do business and
the possibilities of civil disturbances, war, other armed conflict, terrorist attacks or acts of
piracy.

Additionally, in some jurisdictions we are subject to foreign governmental regulations favoring or 
requiring the awarding of contracts to local contractors or requiring foreign contractors to employ 
citizens of, or purchase supplies from, a particular jurisdiction.  These regulations may adversely 
affect our ability to compete.

Our exposure to the risks we described above varies from country to country.  In recent periods, 
economic conditions, political instability and civil unrest in Africa have been our greatest concerns.  
There is a risk that a continuation or worsening of these conditions could materially and adversely 
impact our future business, operations, financial condition and results of operations.  Of our total 
consolidated revenue for 2017, we generated approximately 13% from our operations in Africa, 
primarily in Angola.

Foreign exchange risks and fluctuations may affect our profitability on certain projects.

We operate on a worldwide basis with substantial operations outside the U.S. that subject us to U.S. 
dollar translation and economic risks.  In order to manage some of the risks associated with foreign 
currency exchange rates, we may enter into foreign currency derivative (hedging) instruments, 
especially when there is currency risk exposure that is not naturally mitigated via our contracts.  
However, these actions may not always eliminate all currency risk exposure, in particular for our 
long-term contracts.  A disruption in the foreign currency markets, including the markets with 
respect to any particular currencies, could adversely affect our hedging instruments and subject us 
to additional currency risk exposure.  Based on fluctuations in currency, the U.S. dollar value of our 
backlog may from time to time increase or decrease significantly.  We do not enter into derivative 
instruments for trading or other speculative purposes.  Our operational cash flows and cash 
balances, though predominately held in U.S. dollars, may consist of different currencies at various 
points in time in order to execute our contracts globally.  Non-U.S. asset and liability balances are 
subject to currency fluctuations when measured period to period for financial reporting purposes in 
U.S. dollars.  

Our backlog is subject to unexpected adjustments and cancellations and is, therefore, an 
uncertain indicator of our future revenues and earnings.

There can be no assurance that the revenues included in our backlog will be realized or, if realized, 
will result in profits.  Because of project cancellations or potential changes in the scope or schedule 
of our customers' projects, we cannot predict with certainty when or if backlog will be realized.  
Material delays, suspensions, cancellations or payment defaults could materially affect our financial 
condition, results of operations and cash flows.  We may be at greater risk of delays, suspensions 
and cancellations in the current oil price environment.

16

Reductions in our backlog due to cancellation by a customer or for other reasons would adversely 
affect, potentially to a material extent, the revenues and earnings we actually receive from contracts 
included in our backlog.  Many of our ROV contracts have 30-day notice termination clauses.  Some 
of the contracts in our backlog provide for cancellation fees in the event customers cancel projects.  
These cancellation fees usually provide for reimbursement of our out-of-pocket costs, revenues for 
work performed prior to cancellation and a varying percentage of the profits we would have realized 
had the contract been completed.  We typically have no contractual right upon cancellation to the 
total contract revenues as reflected in our backlog.  If we experience significant project terminations, 
suspensions or scope adjustments to contracts reflected in our backlog, our financial condition, 
results of operations and cash flows may be adversely impacted.

A global financial crisis could impact our business and financial condition in ways that we 
currently cannot predict.

A recurrence of the credit crisis and related turmoil in the global financial system that occurred in 
2008 and 2009 could have an impact on our business and our financial condition.  In particular, the 
cost of capital increased substantially while the availability of funds from the capital markets 
diminished significantly.  Although the capital markets have recovered, in a recurrence, our ability to 
access the capital markets in the future could be restricted or be available only on terms we do not 
consider favorable.  Limited access to the capital markets could adversely impact our ability to take 
advantage of business opportunities or react to changing economic and business conditions and 
could adversely impact our ability to continue our growth strategy.  Ultimately, we could be required 
to reduce our future capital expenditures substantially.  Such a reduction could have a material 
adverse effect on our business and our consolidated financial condition, results of operations and 
cash flows.  A recurrence of such a global financial crisis could have further impacts on our business 
that we currently cannot predict or anticipate.

A global financial crisis or economic recession could have an impact on our suppliers and our 
customers, causing them to fail to meet their obligations to us, which could have a material adverse 
effect on our revenue, income from operations and cash flows.

If one or more of the lenders under our revolving credit facility were to become unable or unwilling 
to perform their obligations under that facility, our borrowing capacity could be reduced.  Our 
inability to borrow under our revolving credit facility could limit our ability to fund our future 
operations and growth.

In addition, we maintain our cash balances and short-term investments in accounts held by major 
banks and financial institutions located principally in North America, Europe, Africa and Asia, and 
some of those accounts hold deposits that exceed available insurance.  It is possible that one or 
more of the financial institutions in which we hold our cash and investments could become subject to 
bankruptcy, receivership or similar proceedings.  As a result, we could be at risk of not being able to 
access material amounts of our cash, which could result in a temporary liquidity crisis that could 
impede our ability to fund operations.

Employee,  agent  or  partner  misconduct  or  our  overall  failure  to  comply  with  laws  or 
regulations could weaken our ability to win contracts, which could result in reduced revenues 
and profits.

Misconduct, fraud, non-compliance with applicable laws and regulations, or other improper activities 
by one or more of our employees, agents or partners could have a significant negative impact on our 
business and reputation.  Such misconduct could include the failure to comply with the U.S. Foreign 
Corrupt Practices Act ("FCPA"), which prohibits companies and their intermediaries from making 
improper payments to non-U.S. officials, as well as the failure to comply with government 
procurement regulations, regulations on lobbying or similar activities, regulations pertaining to the 
internal controls over financial reporting and various other applicable laws or regulations, including 
the U.K. Bribery Act.  We operate in some countries that international corruption monitoring groups 
have identified as having high levels of corruption.  Our activities create the risk of unauthorized 
payments or offers of payments by one of our employees or agents that could be in violation of the 
FCPA or other applicable anti-corruption laws.  The precautions we take to prevent and detect 
misconduct, fraud or non-compliance with applicable laws and regulations may not be effective, and 
17

we could face unknown risks or losses.  Our failure to comply with applicable laws or regulations or 
acts of misconduct could subject us to fines, penalties or other sanctions, which could have a 
material adverse effect on our business and our consolidated financial condition, results of operations 
and cash flows.

Our business strategy contemplates future acquisitions.  Acquisitions of other businesses 
or assets present various risks and uncertainties.

We may pursue growth through the acquisition of businesses or assets that will enable us to broaden 
our service and product offerings and expand into new markets.  We may be unable to implement 
this element of our growth strategy if we cannot identify suitable businesses or assets, reach 
agreement on potential strategic acquisitions on acceptable terms or for other reasons.  Moreover, 
acquisitions involve various risks, including:

•

•

•

•

•
•
•
•
•

difficulties relating to the assimilation of personnel, services and systems of an acquired
business and the assimilation of marketing and other operational capabilities;
challenges resulting from unanticipated changes in customer and other third-party
relationships subsequent to acquisition;
additional financial and accounting challenges and complexities in areas such as tax planning,
treasury management, financial reporting and internal controls;
assumption of liabilities of an acquired business, including liabilities that were unknown at the
time the acquisition transaction was negotiated;
possible liabilities under the FCPA and other anti-corruption laws;
diversion of management's attention from day-to-day operations;
failure to realize anticipated benefits, such as cost savings and revenue enhancements;
potentially substantial transaction costs associated with acquisitions; and
potential impairment resulting from the overpayment for an acquisition.

Future acquisitions may require us to obtain additional equity or debt financing, which may not be 
available on attractive terms.  Moreover, to the extent an acquisition transaction financed by non-
equity consideration results in goodwill, it will reduce our tangible net worth, which might have an 
adverse effect on credit availability.

Additionally, an acquisition may bring us into businesses we have not previously conducted and 
expose us to additional business risks that are different from those we have previously experienced.

Our business strategy also includes development and commercialization of new 
technologies to support our growth.  The development and commercialization of new 
technologies require capital investment and involve various risks and uncertainties.

Our future growth will depend on our ability to continue to innovate by developing and 
commercializing new service and product offerings.  Investments in new technologies involve varying 
degrees of uncertainties and risk.  Commercial success depends on many factors, including the levels 
of innovation, the development costs and the availability of capital resources to fund those costs, the 
levels of competition from others developing similar or other competing technologies, our ability to 
obtain or maintain government permits or certifications, the effectiveness of production, distribution 
and marketing efforts, and the costs to customers to deploy and provide support for the new 
technologies.  We may not achieve significant revenues from new service and product investments 
for a number of years, if at all.  Moreover, new services and products may not be profitable, and, 
even if they are profitable, our operating margins from new services and products may not be as 
high as the margins we have experienced historically.

The loss of the services of one or more of our key personnel, or our failure to attract, 
assimilate and retain trained personnel in the future, could disrupt our operations and 
result in loss of revenues.

Our success depends on the continued active participation of our executive officers and key 
operating personnel.  The unexpected loss of the services of any one of these persons could 
adversely affect our operations.

Our operations require the services of employees having the technical training and experience 
necessary to obtain the proper operational results.  As a result, if we should suffer any material loss 

18

of personnel to competitors or be unable to employ additional or replacement personnel with the 
requisite level of training and experience to adequately operate our equipment, our operations could 
be adversely affected.  A significant increase in the wages paid by other employers could result in a 
reduction in our workforce, increases in wage rates, or both.

We may not be able to compete successfully against current and future competitors.

Our businesses operate in highly competitive industry segments.  Some of our competitors or 
potential competitors have greater financial or other resources than we have.  Our operations may 
be adversely affected if our current competitors or new market entrants introduce new products or 
services with better features, performance, prices or other characteristics than those of our services 
and products.  This factor is significant to our segments' operations, particularly in the segments 
within our Oilfield business, where capital investment is critical to our ability to compete.

We rely on intellectual property law and confidentiality agreements to protect our 
intellectual property.  We also rely on intellectual property we license from third parties.  
Our failure to protect our intellectual property rights, or our inability to obtain or renew 
licenses to use intellectual property of third parties, could adversely affect our business.

We rely on a variety of intellectual property rights that we use in our services and products, and our 
success depends, in part, on our ability to protect our proprietary information and other intellectual 
property.  Our intellectual property could be challenged, invalidated, circumvented or rendered 
unenforceable.  In addition, effective intellectual property protection may be limited or unavailable in 
some foreign countries where we operate.  

Our failure to protect our intellectual property rights may result in the loss of valuable technologies 
or adversely affect our competitive business position.  We rely significantly on proprietary 
technology, information, processes and know-how that are not subject to patent or copyright 
protection.  We seek to protect this information through trade secret or confidentiality agreements 
with our employees, consultants, subcontractors or other parties, as well as through other security 
measures.  These agreements and security measures may be inadequate to deter or prevent 
misappropriation of our confidential information.  In the event of an infringement of our intellectual 
property rights, a breach of a confidentiality agreement or divulgence of proprietary information, we 
may not have adequate legal remedies to protect our intellectual property. 

In some instances, we have augmented our technology base by licensing the proprietary intellectual 
property of third parties.  However, it is possible that the tools, techniques, methodologies, programs 
and components we use to provide our services or products may infringe on the intellectual property 
rights of others.  In the future, we may not be able to obtain necessary licenses on commercially 
reasonable terms.  Royalty payments under licenses from third parties, if available, or developing 
non-infringing technologies could materially increase our costs.  Additionally, if a license or non-
infringing technology were not available, we might not be able to continue providing a particular 
service or product, which could materially and adversely affect our financial condition, results of 
operations and cash flows.

Litigation to determine the scope of intellectual property rights, even if ultimately successful, could 
be costly and could divert management's attention away from other aspects of our business.  In 
addition, our trade secrets may otherwise become known or be independently developed by 
competitors.  

Our information technology systems are subject to interruption and cybersecurity risks 
that could adversely impact our operations.

We continue to evaluate potential replacements or upgrades of existing key information technology 
systems. The implementation of new information technology systems or upgrades to existing 
systems subjects us to inherent costs and risks associated with replacing or changing these systems, 
including potential disruption of our internal control structure, substantial capital expenditures, 
demands on management time and other risks.  Our possible new information technology systems 
implementations or upgrades may not result in productivity improvements at the levels anticipated, 
or at all. In addition, the implementation of new or upgraded information technology systems may 
cause disruptions in our business operations. Any such disruption, and any other information 
technology system disruptions, if not anticipated and appropriately mitigated, could have a material 
adverse effect on our operations.

19

Our operations (both onshore and offshore) are highly dependent on information technology 
systems. Threats to our information technology systems associated with cybersecurity risks and 
cyber incidents or attacks continue to grow. In addition, breaches to our systems could go unnoticed 
for some period of time.  Risks associated with these threats include disruptions of certain systems 
on our vessels or utilized to operate our ROVs; other impairments of our ability to conduct our 
operations; loss of or damage to intellectual property, proprietary information or customer data; 
disruption of our customers’ operations; loss or damage to our customer data delivery systems; and 
increased costs to prevent, respond to or mitigate cybersecurity incidents.  If such a cyber-incident 
were to occur, it could have a material adverse effect on our business and our consolidated financial 
condition, results of operations and cash flows.

Our offshore oilfield operations involve a variety of operating hazards and risks that could 
cause losses.

Our operations are subject to the hazards inherent in the offshore oilfield business.  These include 
blowouts, explosions, fires, collisions, capsizings and severe weather conditions.  These hazards 
could result in personal injury and loss of life, severe damage to or destruction of property and 
equipment, pollution or environmental damage and suspension of operations.  We may incur 
substantial liabilities or losses as a result of these hazards.  While we maintain insurance protection 
against some of these risks, and seek to obtain indemnity agreements from our customers requiring 
the customers to hold us harmless from some of these risks, our insurance and contractual 
indemnity protection may not be sufficient or effective to protect us under all circumstances or 
against all risks.  The occurrence of a significant event not fully insured or indemnified against or the 
failure of a customer to meet its indemnification obligations to us could materially and adversely 
affect our results of operations and financial condition.

Laws and governmental regulations may add to our costs or adversely affect our 
operations.

Our business is affected by changes in public policy and by federal, state, local and foreign laws and 
regulations relating to the offshore oil and gas industry.  Offshore oil and gas exploration and 
production operations are affected by tax, environmental, safety and other laws, by changes in those 
laws, application or interpretation of existing laws, and changes in related administrative regulations.  
It is also possible that these laws and regulations may in the future add significantly to our operating 
costs or those of our customers or otherwise directly or indirectly affect our operations.

Environmental laws and regulations can increase our costs, and our failure to comply with 
those laws and regulations can expose us to significant liabilities.

Risks of substantial costs and liabilities related to environmental compliance issues are inherent in 
our operations.  Our operations are subject to extensive federal, state, local and foreign laws and 
regulations relating to the generation, storage, handling, emission, transportation and discharge of 
materials into the environment.  Permits are required for the operation of various facilities, and those 
permits are subject to revocation, modification and renewal.  Governmental authorities have the 
power to enforce compliance with their regulations, and violations are subject to fines, injunctions or 
both.  In some cases, those governmental requirements can impose liability for the entire cost of 
cleanup on any responsible party without regard to negligence or fault and impose liability on us for 
the conduct of or conditions others have caused, or for our acts that complied with all applicable 
requirements when we performed them.  It is possible that other developments, such as stricter 
environmental laws and regulations, and claims for damages to property or persons resulting from 
our operations, would result in substantial costs and liabilities.  Our insurance policies and the 
contractual indemnity protection we seek to obtain from our customers may not be sufficient or 
effective to protect us under all circumstances or against all risks involving compliance with 
environmental laws and regulations.

Our internal controls may not be sufficient to achieve all stated goals and objectives.

Our internal controls and procedures were developed through a process in which our management 
applied its judgment in assessing the costs and benefits of such controls and procedures, which, by 
their nature, can provide only reasonable assurance regarding the control objectives.  The design of 
any system of internal controls and procedures is based, in part, on various assumptions about the 
likelihood of future events.  We cannot assure that any design will succeed in achieving its stated 
goals under all potential future conditions, regardless of how remote.

20

The use of estimates could result in future adjustments to our assets, liabilities and 
results of operations.

The preparation of financial statements in conformity with accounting principles generally accepted in 
the United States requires that our management make estimates and assumptions that affect the 
reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of 
the financial statements and the reported amounts of revenue and expense during the reporting 
period.  Actual results could differ from those estimates.

Uncertainties in the interpretation and application of the 2017 U.S. tax reform legislation 
could materially affect our tax obligations and effective tax rate.

U.S. tax reform legislation commonly referred to as the Tax Cuts and Jobs Act (the "Tax Act") was 
enacted on December 22, 2017, and significantly affected U.S. tax law by changing how the United 
States imposes income tax on multinational corporations.  The U.S. Department of the Treasury has 
broad authority to issue regulations and interpretative guidance that may significantly impact how 
we will apply the law and impact our results of operations in the period issued.  The Tax Act requires 
complex computations not previously required under U.S. tax law.  As such, the application of 
accounting guidance for such items is currently uncertain.  Further, compliance with the Tax Act and 
the accounting for such provisions require accumulation of information not previously required or 
regularly produced.  As a result, we have provided a provisional estimate on the effect of the Tax Act 
in our financial statements.  As additional regulatory guidance is issued by the applicable taxing 
authorities, accounting treatment is clarified, and we refine estimates in calculating the effect, our 
final analysis may be different from our current provisional amounts.  Any difference, which could 
materially affect our tax obligations and effective tax rate, will be recorded in the period that the 
final analysis is completed.

We may issue preferred stock whose terms could adversely affect the voting power or 
value of our common stock.

Our certificate of incorporation authorizes us to issue, without the approval of our shareholders, one 
or more classes or series of preferred stock having such preferences, powers and relative, 
participating, optional and other rights, including preferences over our common stock respecting 
dividends and distributions, as our board of directors may determine.  The terms of one or more 
classes or series of preferred stock could adversely impact the voting power or value of our common 
stock.  For example, we might grant holders of preferred stock the right to elect some number of our 
directors in all events or on the happening of specified events or the right to veto specified 
transactions.  Similarly, the repurchase or redemption rights or liquidation preferences we might 
assign to holders of preferred stock could affect the residual value of the common stock.

Provisions in our corporate documents and Delaware law could delay or prevent a change 
in control of our company, even if that change would be beneficial to our shareholders.

The existence of some provisions in our corporate documents and Delaware law could delay or 
prevent a change in control of our company, even if that change would be beneficial to our 
shareholders.  Our certificate of incorporation and bylaws contain provisions that may make 
acquiring control of our company difficult, including:

•
•

•

•

provisions relating to the classification, nomination and removal of our directors;
provisions regulating the ability of our shareholders to bring matters for action at annual
meetings of our shareholders;
provisions requiring the approval of the holders of at least 80% of our voting stock for a
broad range of business combination transactions with related persons; and
the authorization given to our board of directors to issue and set the terms of preferred stock.

In addition, the Delaware General Corporation Law imposes restrictions on mergers and other 
business combinations between us and any holder of 15% or more of our outstanding common 
stock. 

Item 1B.  Unresolved Staff Comments.

None.

21

Item 2.  Properties.

We maintain office, shop and yard facilities in various parts of the world to support our operations.  
We consider these facilities, which we describe below, to be suitable for their intended use.  In these 
locations, we typically own or lease office facilities for our administrative and engineering staff, shops 
equipped for fabrication, testing, repair and maintenance activities and warehouses and yard areas 
for storage and mobilization of equipment to work sites.  All sites are available to support any of our 
business segments as the need arises.  The groupings that follow associate our significant offices 
with the primary business segment they serve.

Oilfield. In general, our Oilfield business segments share facilities.  Our location in Morgan City, 
Louisiana consists of ROV manufacturing and training facilities, vessel docking facilities, open and 
covered warehouse space and offices.  The Morgan City facilities primarily support operations in the 
United States.  We have regional support offices for our North Sea, Africa, Brazil and Southeast Asia 
operations in: Aberdeen, Scotland; Stavanger and Bergen, Norway; Dubai, U.A.E.;  Rio de Janeiro 
and Macaé, Brazil;  Luanda, Angola;  Chandigarh, India;  Perth, Australia;  Kuala Lumpur, Malaysia; 
Baku, Azerbaijan;  and Singapore.  We also have operational bases in various other locations.

We use workshop and office space in Houston, Texas in our Subsea Products, Subsea Projects and 
Asset Integrity business segments.  Our principal manufacturing facilities for our Subsea Products 
segment are located in or near: Houston, Texas; Panama City, Florida; Aberdeen and Rosyth, 
Scotland; Nodeland and Stavanger, Norway; Perth, Australia; Luanda, Angola;  and Niterói and 
Macaé, Brazil.  Each of these manufacturing facilities is suitable for its intended purpose and has 
sufficient capacity to respond to increases in demand for our subsea products that may be 
reasonably anticipated in the foreseeable future.  

For a description of the vessels we use in our Subsea Projects operations, see the discussion in Item 
1. "Business" under the heading "GENERAL DEVELOPMENT OF BUSINESS – Oilfield – Subsea
Projects."

Advanced Technologies. Our primary facilities for our Advanced Technologies segment are leased 
offices and workshops in Hanover, Maryland.  We have regional offices in Chesapeake, Virginia; 
Bremerton, Washington; Pearl Harbor, Hawaii; and San Diego, California, which support our services 
for the U.S. Navy.  We also have an office in Orlando, Florida, which supports our commercial theme 
park animation activities, facilities in Utrecht, Netherlands, to support robotic activities, and facilities 
in Houston, Texas, to support our space industry activities.

Item 3. 

Legal Proceedings.

On June 17, 2014, Peter L. Jacobs, a purported shareholder, filed a derivative complaint against all of 
the then current members of our board of directors and one of our former directors, as defendants, 
and our company, as nominal defendant, in the Court of Chancery of the State of Delaware.  Through 
the complaint, the plaintiff asserted, on behalf of our company, actions for breach of fiduciary duties 
and unjust enrichment in connection with prior determinations of our board of directors relating to 
nonexecutive director compensation.  The plaintiff sought relief including disgorgement of payments 
made to the defendants, an award of unspecified damages and an award for attorneys’ fees and 
other costs.  We and the defendants filed a motion to dismiss the complaint and a supporting brief.  
Subsequently, the parties to the litigation jointly requested and received a series of extension orders 
from the Court to extend the time for certain filings.  The last such extension expired on 
September 16, 2016.  By letter dated August 30, 2017, we received notice from the Office of the 
Register in Chancery advising the parties that the Court was closing the matter for failure to 
prosecute or to comply with an order of the Court. 

In the ordinary course of business, we are subject to actions for damages alleging personal injury 
under the general maritime laws of the United States, including the Jones Act, for alleged 
negligence.  We report actions for personal injury to our insurance carriers and believe that the 

22

settlement or disposition of those claims will not have a material adverse effect on our consolidated 
financial position, results of operations or cash flows.

Various other actions and claims are pending against us, most of which are covered by insurance. 
Although we cannot predict the ultimate outcome of these matters, we believe that our ultimate 
liability, if any, that may result from these other actions and claims will not materially affect our 
results of operations, cash flows or financial position.

Item 4.  Mine Safety Disclosures.

Not applicable.

Part II

Item 5.  Market for Registrant's Common Equity, Related Stockholder Matters and Issuer 

Purchases of Equity Securities.

Our common stock is listed on the New York Stock Exchange under the symbol OII.  We submitted to 
the New York Stock Exchange during 2017 a certification of our Chief Executive Officer regarding 
compliance with the Exchange's corporate governance listing standards.  We have also included as 
exhibits to this annual report on Form 10-K, as filed with the SEC, the certifications of our principal 
executive officer and principal financial officer required under Section 302 of the Sarbanes-Oxley Act 
of 2002.

The following table sets out, for the periods indicated, the high and low sales prices for our common 
stock as reported on the New York Stock Exchange (consolidated transaction reporting system):

For the quarter ended:

March 31

June 30

September 30

December 31

2017

2016

High

Low

High

Low

$

29.53 $

24.57 $

39.04 $

28.21

26.95

26.04

20.74

21.43

17.11

36.92

31.55

32.12

25.33

28.36

24.33

22.47

On February 23, 2018, there were 458 holders of record of our common stock.  On that date, the 
closing sales price, as quoted on the New York Stock Exchange, was $19.92.   In 2017, we declared 
quarterly dividends of $0.15 per share in the first three quarters.  With an outlook for diminishing 
cash flow from operations for 2018, we felt it prudent to focus our resources on growth and 
positioning the company for the future.  Consequently, our Board did not declare a quarterly dividend 
to be paid in the fourth quarter of 2017.  Although we will continue to review our dividend position 
on a quarterly basis, we do not anticipate our Board reinstating a quarterly cash dividend until we 
see a significant improvement in our market outlook and projected free cash flow.  In 2016, we 
declared quarterly cash dividends of $0.27 per share in the first three quarters and $0.15 per share 
in the fourth quarter. 

In December 2014, our Board of Directors approved a share repurchase program under which we 
may repurchase up to 10 million shares of our common stock on a discretionary basis.  The program 
calls for the repurchases to be made in the open market, or in privately negotiated transactions from 
time to time, in compliance with applicable laws, rules and regulations, including Rule 10b-18 under 
the Securities Exchange Act of 1934, as amended, subject to market and business conditions, levels 
of available liquidity, cash requirements for other purposes, applicable legal requirements and other 
relevant factors.  The timing and amount of any repurchases will be determined by management 
based on its evaluation of these factors.  We expect that any shares repurchased under the program 
will be held as treasury stock for future use.  The new program does not obligate us to repurchase 
any particular number of shares.  Under the program, we had repurchased 2.0 million shares of our 

23

common stock for $100 million through December 31, 2015.  We did not repurchase any shares 
during 2016 or 2017.

EQUITY COMPENSATION PLAN INFORMATION

The following presents equity compensation plan information as of December 31, 2017:

Plan Category

Equity compensation plans approved by
security holders

Equity compensation plans not approved by
security holders

Total

Number of 
securities to be 
issued upon 
exercise of
outstanding 
options, warrants 
and rights

Weighted-average
exercise price of
outstanding options,
warrants and rights

Number of securities 
remaining available 
for future issuance 
under equity  
compensation plans 
(excluding securities 
reflected
in the first column)

1,181,805

—

1,181,805

N/A

N/A

N/A

2,761,163

—

2,761,163

In the table above, the number of securities to be issued upon exercise of outstanding options, 
warrants and rights shown as of December 31, 2017 are restricted stock units and shares of 
restricted stock granted under our 2010 incentive plan, as amended.

At December 31, 2017, there were: (1) no shares of Oceaneering common stock under equity 
compensation plans not approved by security holders available for grant; and (2) 2,761,163 shares 
of Oceaneering common stock under equity compensation plans approved by security holders 
available for grant in the form of stock options, stock appreciation rights or stock awards.  We have 
not granted any stock options since 2005 and the Compensation Committee of our Board of Directors 
has expressed its intention to refrain from using stock options as a component of employee 
compensation for our executive officers and other employees for the foreseeable future.  
Additionally, our Board of Directors has expressed its intention to refrain from using stock options as 
a component of nonemployee director compensation for the foreseeable future.  For a description of 
the material features of our equity compensation arrangements, see the discussion in Note 8 of 
Notes to Consolidated Financial Statements under the heading "Incentive Plan."

24

PERFORMANCE GRAPH

The following graph compares our total shareholder return to the Standard & Poor's 500 Stock Index 
("S&P 500") and the PHLX Oil Service Sector Index from December 31, 2012 through 
December 31, 2017.  The PHLX Oil Service Sector Index is designed to track the performance of a 
set of companies involved in the oil services sector.  

It is assumed in the graph that: (1) $100 was invested in Oceaneering Common Stock, the S&P 500 
and the PHLX Oil Service Sector Index on December 31, 2012;  and (2) any Oceaneering dividends 
are reinvested.  The shareholder return shown is not necessarily indicative of future performance.

2012

2013

2014

2015

2016

2017

December 31,

Oceaneering

100.00

148.35

112.27

73.26

56.96

43.46

S&P 500

100.00

132.39

150.51

152.59

170.84

208.14

PHLX Oil Service Sector

100.00

129.11

98.42

75.40

89.72

74.28

25

Item 6. 

Selected Financial Data.

The following table sets forth certain selected historical consolidated financial data and should be 
read in conjunction with Management's Discussion and Analysis of Financial Condition and Results of 
Operation and our Consolidated Financial Statements and Notes included in this report.  The 
following information may not be indicative of our future operating results.

Results of Operations:

Year Ended December 31,

(in thousands, except per share amounts)

2017

2016

2015

2014

2013

Revenue

$ 1,921,507

$ 2,271,603

$ 3,062,754

$ 3,659,624

$ 3,287,019

Cost of services and products

1,726,897

1,992,376

2,457,325

2,800,423

2,521,483

Gross margin

Selling, general and administrative expense

Income from operations

Net income

Cash dividends declared per Share

Diluted earnings per share

Depreciation and amortization

Capital expenditures, including business
acquisitions

$

$

$

$

$

$

194,610

183,954

10,656

166,398

0.45

1.68

213,519

$

$

$

$

$

279,227

208,463

70,764

24,586

0.96

0.25

250,247

$

$

$

$

$

605,429

231,619

373,810

231,011

1.08

2.34

241,235

$

$

$

$

$

859,201

230,871

628,330

428,329

1.03

4.00

229,779

$

$

$

$

$

765,536

220,420

545,116

371,500

0.84

3.42

202,228

104,958

$

142,513

$

423,988

$

426,671

$

393,590

Other Financial Data:

(dollars in thousands)

Working capital ratio

Working capital

Total assets

Long-term debt

As of December 31,

2017

2016

2015

2014

2013

2.72

2.48

2.46

2.52

1.97

$ 751,605

$ 754,231

$ 901,537

$ 1,034,413

$ 706,187

$ 3,023,950

$ 3,130,315

$ 3,429,536

$ 3,504,940

$ 3,128,500

$ 792,312

$ 793,058

$ 795,836

$ 743,469

$

—

Shareholders' equity

$1,659,164

$ 1,516,643

$ 1,578,734

$ 1,657,471

$ 2,043,440

Goodwill as a percentage of Shareholders'
equity

27%

29%

27%

20%

17%

26

Item 7.  Management's Discussion and Analysis of Financial Condition and Results of 

Operations.

Certain statements in this annual report on Form 10-K, including, without limitation, statements 
regarding the following matters, are forward-looking statements made pursuant to the safe harbor 
provisions of the Private Securities Litigation Reform Act of 1995:

•
•
•
•
•

•
•

•
•
•
•

•

•

•
•
•
•
•

our business strategy;
our plans for future operations;
industry conditions;
seasonality;
our expectations about 2018 results of operations, items below the operating income line and
segment operating results, and the factors underlying those expectations, including our
expectations about demand and pricing for our oilfield services and products as a result of the
factors we specify in "Overview" and "Results of Operations" below;
projections relating to floating rig demand and subsea tree installations;
the adequacy of our liquidity and capital resources to support our operations and internally
generated growth initiatives;
our projected capital expenditures for 2018;
our plans to add ROVs to our fleet;
our intentions relating to the subsea support vessel scheduled for delivery in 2018;
our expectations regarding deferred tax assets and our belief that our goodwill will not be
impaired during 2018;
the adequacy of our accruals for expected liabilities related to our deductible obligations from
workers' compensation, maritime employer's liability and general liability claims;
our belief that our total unrecognized tax benefits will not significantly increase or decrease in
the next 12 months;
our anticipated tax rates and underlying assumptions;
our anticipation of a discrete tax item in the first quarter of 2018;
our expectations regarding shares repurchased under our share repurchase plan;
our backlog; and
our expectations regarding the effect of inflation in the near future.

These forward-looking statements are subject to various risks, uncertainties and assumptions, 
including those we refer to under the headings "CAUTIONARY STATEMENT CONCERNING FORWARD-
LOOKING STATEMENTS" and "Risk Factors" in Part I of this report.  Although we believe that the 
expectations reflected in such forward-looking statements are reasonable, because of the inherent 
limitations in the forecasting process, as well as the relatively volatile nature of the industries in 
which we operate, we can give no assurance that those expectations will prove to have been correct.  
Accordingly, evaluation of our future prospects must be made with caution when relying on forward-
looking information.

Overview

The table that follows sets out our revenue and operating results for 2017, 2016 and 2015.

(dollars in thousands)
Revenue

Gross Margin

Gross Margin %

Operating Income

Operating Income %

Net Income

2017
$1,921,507

Year Ended December 31,
2016
$2,271,603

2015
$3,062,754

194,610

279,227

605,429

10%

12%

20%

10,656

70,764

373,810

1%

3%

12%

166,398

24,586

231,011

Our business substantially depends on the level of spending on offshore developments by our 
customers in the oil and gas industry.  During 2017, we generated approximately 81% of our 

27

revenue, and 80% of our operating income before Unallocated Expenses, from services and products 
we provided to the oil and gas industry.  In 2017, our revenue decreased by 15%, with the larger 
percentage decreases occurring in our Subsea Projects and ROV segments, which decreased from 
lower oilfield activity resulting from the general decline in crude oil prices from mid 2014.  Starting in 
2015, we have taken initiatives to align our operations with current and anticipated declining activity 
and pricing levels.  These initiatives required us to reduce our workforce, incur unusual expenses, 
and make certain accounting adjustments.

The $166 million consolidated net income we had in 2017 was substantially more than the $25 
million we earned in 2016, and the $1.68 earnings per diluted share was our highest since 2015.  
The $142 million increase from 2016 net income was primarily attributable to a deferred income tax 
benefit of $189 million resulting from the December 2017 enactment of U.S. tax reform legislation 
commonly referred to as the 2017 Tax Cuts and Jobs Act (the "Tax Act").  In 2017, our operating 
income decreased $60 million from 2016 on lower profit contributions from oilfield business, most 
notably:

•

•

our Subsea Products segment, which had $30 million less operating income on $67 million
less revenue;  and
our Subsea Projects segment, which had $24 million less operating income on $181 million
less revenue.

In 2017, we invested in the following capital projects:

• $40 million to add to or upgrade our work-class ROVs;
• $30 million to add capabilities in our Subsea Projects segment, including $8 million related to

a new subsea support vessel scheduled for delivery in 2018;  and

• $28 million to add capabilities in our Subsea Products segment.

We expect to incur a net loss in 2018, and we expect a decrease in operating income from 2017.  
With our limited market visibility resulting from the uncertain energy market, and uncertainties in 
the interpretation and application of the Tax Act that could materially affect our tax obligations and 
effective tax rate, we are not providing earnings per share guidance for 2018.  We anticipate lower 
global demand for deepwater drilling, field development, and inspection, maintenance and repair 
activities due to the current and anticipated oil price environment, which has led to spending cuts 
from our customers and pricing pressure.  Below the operating income line, we expect:

•

•

•

•

a loss on our equity investment in Medusa Spar LLC as volume continues to be low in current
producing zones;
increased interest expense from higher interest rates on our debt, partially from a higher
fixed rate on debt we issued in February 2018 and from higher floating interest rates, which
affect our floating rate debt and our swaps to floating rates on $200 million of fixed-rate debt;
and
in the first quarter, a discrete additional tax expense of approximately $2 million related to
our share-based compensation plan;  and
foreign currency exchange losses principally due to Angolan kwanza devaluation.  We
estimate we incurred a loss of approximately $6 million due to the devaluation of the Angolan
kwanza in January 2018.

28

We use our ROVs to provide drilling support, vessel-based inspection, maintenance and repair, 
subsea hardware installation, construction, and pipeline inspection services to customers in the 
energy industries.  The largest percentage of our ROVs has historically been used to provide drill 
support services.  Therefore, the number of floating drilling rigs on hire is a leading market indicator 
for this business.  The following table shows average floating rigs under contract and our ROV 
utilization.

Average number of floating rigs under contract

ROV days on hire (in thousands)

ROV utilization

2017
150

47

46%

2016
177

60

53%

2015
241

84

69%

Demand for floating rigs is the primary leading indicator of the strength of the deepwater market.  
According to industry data published by IHS Petrodata, excluding rigs under construction, at the end 
of 2017 there were 263 floating drilling rigs in operation or available for work throughout the world, 
with 147 of those rigs under contract.  Of the 147 rigs under contract, 43 have contract terms 
expiring during the first six months of 2018.  The offshore rig count stabilized in 2017 at 
approximately 150 rigs.  Supported by increased tendering activity, rig demand is expected to 
increase in the future. 

In addition to floating rig demand, the number of subsea tree completions is another leading 
indicator, and the primary demand driver for our Subsea Products lines.  According to industry data 
published by Infield Systems Limited in December 2017, there will be 243 subsea tree installations in 
2018, down from 280 in 2017, 295 in 2016 and 319 in 2015.  Subsea tree installations are forecast 
to stay the same at 243 in 2019. 

Critical Accounting Policies and Estimates

We have based the following discussion and analysis of our financial condition and results of 
operations on our consolidated financial statements, which we have prepared in conformity with 
accounting principles generally accepted in the United States.  These principles require us to make 
various estimates, judgments and assumptions that affect the reported amounts of assets and 
liabilities at the date of the financial statements and the reported amounts of revenue and expense 
during the periods we present.  We base our estimates on historical experience, available information 
and other assumptions we believe to be reasonable under the circumstances.  On an ongoing basis, 
we evaluate our estimates; however, our actual results may differ from these estimates under 
different assumptions or conditions.  The following discussion summarizes the accounting policies we 
believe (1) require our management's most difficult, subjective or complex judgments and (2) are 
the most critical to our reporting of results of operations and financial position.

Revenue Recognition.  We recognize our revenue according to the type of contract involved.  On a 
daily basis, we recognize revenue under contracts that provide for specific time, material and 
equipment charges, which we bill periodically, ranging from weekly to monthly.

We account for significant fixed-price contracts, which we enter into mainly in our Subsea Products 
segment, and to a lesser extent in our Subsea Projects and Advanced Technologies segments, using 
the percentage-of-completion method.  In 2017, we accounted for 20% of our revenue using the 
percentage-of-completion method.  In determining whether a contract should be accounted for using 
the percentage-of-completion method, we consider whether:

•

the customer provides specifications for the construction of facilities or production of goods or
for the provision of related services;

• we can reasonably estimate our progress towards completion and our costs;
•

the contract includes provisions as to the enforceable rights regarding the goods or services
to be provided, consideration to be received and the manner and terms of payment;
the customer can be expected to satisfy its obligations under the contract; and

•
• we can be expected to perform our contractual obligations.

29

Under the percentage-of-completion method, we generally recognize estimated contract revenue 
based on costs incurred to date as a percentage of total estimated costs.  Changes in the expected 
cost of materials and labor, productivity, scheduling and other factors affect the total estimated 
costs.  Additionally, external factors, including weather or other factors outside of our control, may 
also affect the progress and estimated cost of a project's completion and, therefore, the timing of 
income and revenue recognition.  We routinely review estimates related to our contracts and reflect 
revisions to profitability in earnings immediately.  If a current estimate of total contract cost 
indicates an ultimate loss on a contract, we recognize the projected loss in full when we determine it.  
In prior years, we have recorded adjustments to earnings as a result of revisions to contract 
estimates.  Although we are continually striving to accurately estimate our contract costs and 
profitability, adjustments to overall contract costs could be significant in future periods.

We recognize the remainder of our revenue when persuasive evidence of an arrangement exists, 
delivery has occurred or services have been rendered, price is fixed or determinable and collection is 
reasonably assured.

In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts with Customers"  ("ASU 
2014-09").  This standard, as amended, completes the joint effort by the FASB and International 
Accounting Standards Board to improve financial reporting by creating common revenue recognition 
guidance for U.S. GAAP and International Financial Reporting Standards.  ASU 2014-09 applies to all 
companies that enter into contracts with customers to transfer goods or services.  ASU 2014-09 is 
effective for interim and annual reporting periods beginning after December 15, 2017.  Early 
application is not permitted before periods beginning after December 15, 2016, and we have elected 
to apply ASU 2014-09 by recognizing the cumulative effect of applying ASU 2014-09 at the date of 
initial application and not adjusting comparative information.

We formed a project team to implement this standard.  Our project team produced the procedures 
and control changes required to address the impacts that ASU 2014-09 may have on our business. 
We completed training our staff on the procedures and controls that came into effect 
January 1, 2018.  We continue to believe that our project plan will enable us to complete all of the 
required work to implement our new procedures and controls and calculate the cumulative effect of 
applying ASU 2014-09 at the date of initial application, in line with the timeline and requirements of 
the standard.

In our service-based business lines, which principally charge on a dayrate basis for services 
provided, we have preliminarily concluded there will be no significant impact in the amount or 
pattern of revenue and profit recognition as a result of the implementation of ASC 2014-09. In our 
product based business lines, we expect impacts on the pattern of our revenue and profit recognition 
as a result of the implementation of ASC 2014-09.

Based on our overall assessment performed to date, we do not have a significant adjustment to be 
made to retained earnings on January 1, 2018.

Property and Equipment and Long-lived Intangible Assets. We periodically and upon the 
occurrence of a triggering event review the realizability of our property and equipment and long-
lived intangible assets to determine whether any events or changes in circumstances indicate that 
the carrying amount of the asset may not be recoverable.  For long-lived assets to be held and used, 
we base our evaluation on impairment indicators such as the nature of the assets, the future 
economic benefits of the assets, any historical or future profitability measurements and other 
external market conditions or factors that may be present.  If such impairment indicators are present 
or other factors exist that indicate that the carrying amount of an asset may not be recoverable, we 
determine whether an impairment has occurred through the use of an undiscounted cash flows 
analysis of the asset at the lowest level for which identifiable cash flows exist.  If an impairment has 
occurred, we recognize a loss for the difference between the carrying amount and the fair value of 
the asset.  For assets held for sale or disposal, the fair value of the asset is measured using fair 
market value less cost to sell.  Assets are classified as held-for-sale when we have a plan for disposal 
of certain assets and those assets meet the held for sale criteria.  

We charge the costs of repair and maintenance of property and equipment to operations as incurred, 
while we capitalize the costs of improvements that extend asset lives or functionality.

30

Goodwill.  In our annual evaluation of goodwill for impairment, we first assess qualitative factors to 
determine whether the existence of events or circumstances led to a determination that it was more 
likely than not that the fair value of a reporting unit is less than its carrying amount.  If, after 
assessing the totality of events or circumstances, we determined it was more likely than not that the 
fair value of a reporting unit was less than its carrying amount, we were required to perform the first 
step of the two-step impairment test.  We tested the goodwill attributable to each of our reporting 
units for impairment as of December 31, 2017 and 2016 and concluded that there was no 
impairment.  In 2017, our closest test was in our Subsea Projects segment.  Due to lower levels of 
offshore activity by our oilfield customers, our Subsea Projects segment's fair value exceeded its 
carrying value by approximately 20%.  Although we do not believe our goodwill will be impaired 
during 2018, our Subsea Project's goodwill could be at risk of impairment if offshore energy activity 
significantly deteriorates from our currently assumed activity levels.  In January 2017, the Financial 
Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-04 
"Intangibles - Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment."  This 
update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from 
the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied 
fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. Under the 
amendments in this update, an entity should perform its annual, or interim, goodwill impairment test 
by comparing the fair value of a reporting unit with its carrying amount.  An entity should recognize 
an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair 
value.  However, the loss recognized should not exceed the total amount of goodwill allocated to that 
reporting unit.  Additionally, an entity should consider income tax effects from any tax deductible 
goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, 
if applicable.  An entity still has the option to perform the qualitative assessment for a reporting unit 
to determine if the quantitative impairment test is necessary.  The amendments in this update are 
effective beginning January 1, 2020.  Early adoption is permitted for testing dates after January 1, 
2017, and the update is to be applied on a prospective basis.  We adopted this update effective 
January 1, 2017.

Income Taxes.  Our tax provisions are based on our expected taxable income, statutory rates and 
tax-planning opportunities available to us in the various jurisdictions in which we operate.  
Determination of taxable income in any jurisdiction requires the interpretation of the related tax 
laws.  We are at risk that a taxing authority's final determination of our tax liabilities may differ from 
our interpretation.  Our effective tax rate may fluctuate from year to year as our operations are 
conducted in different taxing jurisdictions, the amount of pre-tax income fluctuates and our 
estimates regarding the realizability of items such as foreign tax credits may change. 

We account for any applicable interest and penalties on uncertain tax positions as a component of 
our provision for income taxes on our financial statements. Current income tax expense represents 
either nonresident withholding taxes or the liabilities expected to be reflected on our income tax 
returns for the current year, while the net deferred income tax expense or benefit represents the 
change in the balance of deferred tax assets or liabilities as reported on our balance sheet.

We establish valuation allowances to reduce deferred tax assets when it is more likely than not that 
some portion or all of the deferred tax assets will not be realized in the future.  Although we have 
considered estimated future taxable income and ongoing prudent and feasible tax-planning 
strategies in assessing the need for the valuation allowances, changes in these estimates and 
assumptions, as well as changes in tax laws, could require us to provide for valuation allowances for 
our deferred tax assets.  Provisions for valuation allowances impact our income tax provision in the 
period in which such adjustments are identified and recorded. 

In March 2016, the FASB issued ASU 2016-09, "Compensation – Stock Compensation Improvements 
to Employee Share-Based Payment Accounting."  This update requires that all excess tax benefits 
and tax deficiencies (including tax benefits of dividends on share-based payment awards) should be 
recognized as income tax expense or benefit in the income statement.  The tax effects of exercised 
or vested awards should be treated as discrete items in the reporting period in which they occur.  An 
entity also should recognize excess tax benefits regardless of whether the benefit reduces taxes 
payable in the current period.  Currently, an entity must determine, for each award, whether the 
difference between the deduction for tax purposes and the compensation cost recognized for 

31

financial reporting purposes results in either an excess tax benefit or a tax deficiency.  The 
amendments in this update are effective for us beginning January 1, 2017.  Through 
December 31, 2016, we recognized excess tax benefits in additional paid-in capital, and tax 
deficiencies have been recognized as an offset to accumulated excess tax benefits.  In 2017, we 
recorded a tax deficiency in the first quarter and, under this new standard, we recognized it as a 
discrete item in our income statement rather than in additional paid-in capital.  We also expect a tax 
deficiency in the first quarter of 2018, which will be recognized as a discrete item in our income 
statement.

As further discussed in Note 3, "Income Taxes," the Tax Act was enacted on December 22, 2017, and 
significantly affected how the United States imposes income tax on multinational corporations.  The 
U.S. Department of the Treasury and other regulatory bodies have not finalized potential changes to 
existing laws and regulations which may result from the Tax Act.  In accordance with SEC Staff 
Accounting Bulletin No. 118 ("SAB No. 118"), we have recorded provisional estimates to reflect the 
effects of the provisions of the Tax Act on our income tax assets and liabilities as of 
December 31, 2017.  We continue to collect additional information to support and refine our 
calculations of the impacts of these changes on our operations and recorded income tax assets and 
liabilities.  The ultimate impacts of the Tax Act may differ from our provisional estimates due to 
changes in our interpretations and assumptions as well as additional regulatory guidance.

For a summary of our major accounting policies and a discussion of recently adopted accounting 
standards, please see Note 1 to our Consolidated Financial Statements.

32

Liquidity and Capital Resources

We consider our liquidity and capital resources adequate to support our operations and growth 
initiatives.  At December 31, 2017, we had working capital of $752 million, including cash and cash 
equivalents of $430 million.  Additionally, we had $500 million available through our revolving credit 
facility under a credit agreement further described below. 

In October 2014, we entered into a credit agreement (as amended, the "Credit Agreement") with a 
group of banks.  In February 2018, we entered into Agreement and Amendment No. 4 to Credit 
Agreement ("Amendment No. 4") to the Credit Agreement.  The Credit Agreement provides for a 
$500 million five-year revolving credit facility (the "Revolving Credit Facility").  The Credit Agreement 
previously provided for a $300 million three-year term loan, which we repaid in full in 
February 2018, using net proceeds from our February 2018 offering of our 6.000% Senior Notes due 
2028 described further below.  Subject to certain conditions, the aggregate commitments under the 
Revolving Credit Facility may be increased by up to $300 million at any time upon agreement 
between us and existing or additional lenders.  Borrowings under the Revolving Credit Facility may 
be used for general corporate purposes.  Amendment No. 4 amended the Credit Agreement to, 
among other things, extend the maturity of the Revolving Credit Facility to January 25, 2023 with 
the extending Lenders, which represent 90% of the existing commitments of the Lenders, such that 
(a) the total commitments for the Revolving Credit Facility will be $500 million until 
October 25, 2021, and thereafter $450 million until January 25, 2023.

Borrowings under the Revolving Credit Facility bear interest at an Adjusted Base Rate or the 
Eurodollar Rate (both as defined in the Credit Agreement), at our option, plus an applicable margin 
based on our Leverage Ratio (as defined in the Credit Agreement) and, at our election, based on the 
ratings of our senior unsecured debt by designated ratings services, thereafter to be based on such 
debt ratings.  The applicable margin varies: (1) in the case of advances bearing interest at the 
Adjusted Base Rate, from 0.125% to 0.750%; and (2) in the case of advances bearing interest at 
the Eurodollar Rate, from 1.125% to 1.750%.  The Adjusted Base Rate is the highest of (1) the per 
annum rate established by the administrative agent as its prime rate, (2) the federal funds rate plus 
0.50% and (3) the daily one-month LIBOR plus 1%.  We pay a commitment fee ranging from 
0.125% to 0.300% on the unused portion of the Revolving Credit Facility, depending on our Leverage 
Ratio.  The commitment fees are included as interest expense in our consolidated financial 
statements. 

The Credit Agreement contains various covenants that we believe are customary for agreements of 
this nature, including, but not limited to, restrictions on our ability and the ability of each of our 
subsidiaries to incur debt, grant liens, make certain investments, make distributions, merge or 
consolidate, sell assets and enter into certain restrictive agreements.  We are also subject to a 
maximum adjusted total Capitalization Ratio (as defined in the Credit Agreement) of 55%.  The 
Credit Agreement includes customary events of default and associated remedies.  As of 
December 31, 2017, we were in compliance with all the covenants set forth in the Credit Agreement.

In November 2014, we completed the public offering of $500 million aggregate principal amount of 
4.650% Senior Notes due 2024 (the "2024 Senior Notes").  We pay interest on the 2024 Senior 
Notes on May 15 and November 15 of each year. The 2024 Senior Notes are scheduled to mature on 
November 15, 2024.  We may redeem some or all of the 2024 Senior Notes prior to maturity at 
specified redemption prices.  We used the net proceeds from the offering for general corporate 
purposes, including funding the C&C acquisition, other capital expenditures and repurchases of 
shares of our common stock. 

We incurred $6.9 million of issuance costs related to the 2024 Senior Notes and $2.6 million of new 
loan costs, including costs of the amendments prior to Amendment No. 4, related to the Credit 
Agreement.  We are amortizing those costs, which are included on our balance sheet, as a reduction 
of debt for the 2024 Senior Notes and as an other non-current asset for the Credit Agreement, to 
interest expense to November 2024 for the 2024 Senior Notes and to January 2023 for the Credit 
Agreement.  

33

We have two interest rate swaps in place on a total of $200 million of the 2024 Senior Notes for the 
period to November 2024.  See Note 6 of Notes to Consolidated Financial Statements included in this 
report for a description of these interest rate swaps. 

In February 2018, we completed the public offering of $300 million aggregate principal amount of 
6.000% Senior Notes due 2028 (the "2028 Senior Notes").  We will pay interest on the 2028 Senior 
Notes on February 1 and August 1 of each year, beginning on August 1, 2018.  The 2028 Senior 
Notes are scheduled to mature on February 1, 2028.  We may redeem some or all of the 2028 Senior 
Notes at specified redemption prices.  We used the net proceeds from the offering to repay our term 
loan indebtedness referred to above.

In 2018, we incurred $4.1 million of issuance costs related to the 2028 Senior Notes and $0.5 million 
of new loan costs related to Amendment No. 4.  We will amortize these costs, which will be included 
on our balance sheet as a reduction of debt for the 2028 Senior Notes and as an other non-current 
asset for the Credit Agreement, to interest expense through November 2028 for the 2028 Senior 
Notes and to January 2023 for Amendment No. 4. 

Our maximum outstanding indebtedness during 2017 under the Credit Agreement and 2024 Senior 
Notes was $800 million, and our total interest costs, including commitment fees, were $32.4 million. 

Our capital expenditures, including business acquisitions, for 2017, 2016 and 2015 were $105 
million, $143 million and $424 million, respectively.  Our capital expenditures in 2017 included $40 
million in our ROV segment, $28 million in our Subsea Products segment and $30 million in our 
Subsea Projects segment.  Our capital expenditures in 2016 included $50 million in our ROV 
segment, $57 million in our Subsea Products segment and $26 million in our Subsea Projects 
segment.  Our capital expenditures in 2015 included our acquisition of C & C Technologies, Inc. 
("C&C") for approximately $224 million.  C&C is a global provider of ocean-bottom mapping services 
utilizing customized autonomous underwater vehicles and provides marine construction surveys for 
both surface and subsea assets, as well as satellite-based positioning services for drilling rigs and 
seismic and construction vessels. C&C also provides land and near-shore survey services along the 
U.S. Gulf Coast and in Mexico, and performs shallow water conventional geophysical surveys in the 
U.S. Gulf of Mexico.  In addition to the C&C acquisition, our capital expenditures in 2015 included:  
$58 million for upgrading and expanding our ROV fleet; $69 million in our Subsea Products segment, 
principally for growth of our tooling and installation and workover control systems capabilities; and 
$52 million in our Subsea Projects segment, including $43 million related to a new subsea support 
vessel scheduled for delivery in 2018.

For 2018, we expect our capital expenditures to be in the range of $80 million to $120 million, 
exclusive of business acquisitions.  This estimate includes $22 million in our Subsea Projects 
segment to complete the new-build subsea support vessel, to be named the Ocean Evolution, 
scheduled for delivery in the second quarter of 2018.  During the third quarter of 2013, we signed an 
agreement with a shipyard for the construction of the Ocean Evolution.  We intend for the vessel to 
be U.S. flagged and documented with a coastwise endorsement by the U.S. Coast Guard.  It is 
expected to have an overall length of 353 feet, a Class 2 dynamic positioning system, 
accommodations for 110 personnel, a helideck, a 250-ton active heave-compensated crane, and a 
working moonpool.  We expect to outfit the vessel with two of our high specification 4,000 meter 
work-class ROVs.  The vessel will also be equipped with a satellite communications system capable 
of transmitting streaming video for real-time work observation by shore personnel.  We anticipate 
the vessel will be used to augment our ability to provide subsea intervention services in the U.S. Gulf 
of Mexico.  These services are required to perform inspection, maintenance and repair projects and 
hardware installations.

Our capital expenditures during 2017, 2016 and 2015 included $40 million, $50 million and $58 
million, respectively, in our ROV segment, principally for additions and upgrades to our ROV fleet to 
expand the fleet and replace units we retired and for facilities infrastructure to support our growing 
ROV fleet size.  We currently plan to add new ROVs only to meet contractual commitments.  We 
added seven, six, and 16  ROVs to our fleet and retired eight, 41 and 36 units during 2017, 2016 
and 2015, respectively, and transferred one to our Advanced Technologies segment in 2015, 
resulting in a total of 279 work-class systems in the fleet at December 31, 2017.  Over the past 

34

three years, we retired a greater number of ROVs than we have added due to market conditions and 
outlook.

We previously had several deepwater vessels under long term charter.  The last of our current 
charters of deepwater vessel charters expires in March 2018.  With the current market conditions, 
we attempt to charter vessels for specific projects on a back-to-back basis with the vessel owners.  
Unless indicated otherwise, each of the chartered vessels discussed below is a deepwater 
multiservice subsea support vessel outfitted with two of our high-specification work-class ROVs.  

Beginning in the third quarter of 2008, we chartered a vessel, the Olympic Intervention IV, for an 
initial term of five years.  Following extension periods, the charter expired in July 2016, and we 
released the vessel to its owner.  We had been using the Olympic Intervention IV in the U.S. Gulf of 
Mexico.  

In 2012, we moved the chartered vessel Ocean Intervention III to Angola and also chartered the 
Bourbon Oceanteam 101 to work on a three-year field support vessel services contract for a unit of 
BP plc.  We had extended the charter of the Bourbon Oceanteam 101 to January 2017.  However, in 
early 2016, the customer exercised its right, under the field support vessel services contract, to 
terminate its use of the Bourbon Oceanteam 101 at the end of May 2016.  Under the terms of the 
contract, the costs incurred by us associated with the early release and demobilization of the vessel 
were reimbursed by the customer.  Following the release of the vessel, we redelivered it to the vessel 
supplier.  The charter for the Ocean Intervention III expired at the end of July 2017.  Under the field 
support vessel services contract, which has been extended through January 2019, we are continuing 
to supply project management and engineering services.  We also provide ROV tooling, asset 
integrity services and installation and workover control system services as requested by the 
customer.  Chartered vessels and barges are provided to the customer upon request.   Under the 
field support vessel services contract, at the customer's request the Ocean Intervention III will be 
provided for a fixed term from January 2018 until May 2018 with three one-month optional customer 
extension periods.

In March 2013, we commenced a five-year bareboat charter for a Jones Act-compliant multiservice 
support vessel, the Ocean Alliance, we have been using in the U.S. Gulf of Mexico.  In January 2015, 
we commenced a two-year contract with a customer for the use of the Ocean Alliance.  The contract 
expired in January 2017, and we are marketing the vessel for spot market work in the U.S. Gulf of 
Mexico.  We anticipate that we will return the Ocean Alliance to the vessel owner in the first quarter 
of 2018 and we will work with the vessel owner on a back-to-back basis on projects for customers in 
the Gulf of Mexico.

In December 2013, we commenced a three-year charter for the Normand Flower, a multiservice 
subsea marine support vessel.  We made modifications to the vessel and used the vessel in the U.S. 
Gulf of Mexico to perform inspection, maintenance and repair projects and hardware installations.  In 
December 2016, we declined our option to extend the charter and the vessel was released.

In November 2015, we commenced a two-year charter for the use of the Island Pride, a multiservice 
subsea marine support vessel.  We used the vessel under a two-year contract to provide field 
support services off the coast of India for an oil and gas customer based in India.  In 
November 2017, that field services contract expired and we declined our option to extend the vessel 
charter. 

We also charter or lease vessels on a short-term basis as necessary to augment our fleet.

In 2010, we acquired a vessel, which we renamed the Ocean Patriot, and we have converted it to a 
dynamically positioned saturation diving and ROV service vessel.  We installed a 12-man saturation 
("SAT") diving system and one work-class ROV on the vessel, and we placed the vessel into service 
in December 2011. 

During the third quarter of 2013, we signed an agreement with a shipyard for the construction of a 
subsea support vessel, to be named the Ocean Evolution.  We intend for the vessel to be U.S. 
flagged and documented with a coastwise endorsement by the U.S. Coast Guard.  It is expected to 
have an overall length of 353 feet, a Class 2 dynamic positioning system, accommodations for 110 

35

personnel, a helideck, a 250-ton active heave-compensated crane, and a working moonpool.  We 
expect to outfit the vessel with two of our high specification 4,000 meter work-class ROVs.  The 
vessel will also be equipped with a satellite communications system capable of transmitting 
streaming video for real-time work observation by shore personnel.  We anticipate the vessel will be 
used to augment our ability to provide subsea intervention services in the U.S. Gulf of Mexico.  
These services are required to perform inspection, maintenance and repair projects and hardware 
installations.

Our principal source of cash from operating activities is our net income, adjusted for the non-cash 
expenses of depreciation and amortization, deferred income taxes and noncash compensation under 
our restricted stock plans.  Our $136 million, $339 million and $564 million of cash provided from 
operating activities in 2017, 2016 and 2015, respectively, were affected by cash increases/
(decreases) of: (1) $13 million, $123 million and $179 million, respectively, of changes in accounts 
receivable; (2) $66 million, $18 million and $33 million, respectively, of changes in inventory;  and 
(3) $(76) million, $(115) million and $(42) million, respectively, of changes in accounts payable and 
accrued liabilities.  In each of 2017, 2016 and 2015, our accounts receivable, inventory and accounts 
payable and accrued liabilities all decreased as a result of lower revenue and activity in general from 
each year's preceding year.  The 2016 and 2015 decreases in inventory were in addition to write-
downs totaling $30 million and $26 million, respectively, in our ROV and Subsea Products segments 
discussed below. 

In 2017, we used a net of $112 million in investing activities, with $105 million used to fund the 
capital expenditures described above and $11 million used to purchase Angolan central bank bonds 
indexed to the U.S. dollar.  In 2016, we used a net of $169 million in investing activities, with $143 
million used to fund the capital expenditures and business acquisitions described above and $39 
million used to purchase Angolan central bank bonds indexed to the U.S. dollar.  In 2015, we used a 
net of $437 million in investing activities, with $424 million used to fund the capital expenditures and 
business acquisitions described above. 

In 2017, we used $46 million in financing activities, primarily for the $44 million of cash dividends 
we paid.  In 2016, we used $96 million in financing activities, primarily for the $94 million of cash 
dividends we paid.  In 2015, we used $160 million in financing activities.  We borrowed $50 million, 
repurchased 2.0 million shares for $100 million and paid cash dividends of $106 million. 

In December 2014, our Board of Directors approved a share repurchase program under which we 
may repurchase up to 10 million shares of our common stock on a discretionary basis.  The program 
calls for the repurchases to be made in the open market, or in privately negotiated transactions from 
time to time, in compliance with applicable laws, rules and regulations, including Rule 10b-18 under 
the Securities Exchange Act of 1934, as amended, subject to market and business conditions, levels 
of available liquidity, cash requirements for other purposes, applicable legal requirements and other 
relevant factors.  The timing and amount of any repurchases will be determined by management 
based on its evaluation of these factors.  We expect that any shares repurchased under the new 
program will be held as treasury stock for future use. The program does not obligate us to 
repurchase any particular number of shares.  We account for the shares we hold in treasury under 
the cost method, at average cost.  Through December 31, 2015 under the program, we repurchased 
2 million shares of our common stock for $100 million.  We did not repurchase any shares in 2017 or 
2016.

As of December 31, 2017, we retained 12.6 million of the shares we had repurchased through this 
and a prior program.  We expect to hold the shares repurchased for future use.

Because of our significant foreign operations, we are exposed to currency fluctuations and exchange 
rate risks.  We generally minimize these risks primarily through matching, to the extent possible, 
revenue and expense in the various currencies in which we operate.  Cumulative translation 
adjustments as of December 31, 2017 relate primarily to our net investments in, including long-term 
loans to, our foreign subsidiaries.  A stronger U.S. dollar against the U.K. pound sterling, Norwegian 
kroner and Brazilian real would result in lower operating income.  See Item 7A – "Quantitative and 
Qualitative Disclosures About Market Risk." 

36

Results of Operations

Additional information on our business segments is shown in Note 7 of the Notes to Consolidated 
Financial Statements included in this report.  

Oilfield. The table that follows sets out revenue and profitability for the business segments within 
our Oilfield business.  In the ROV section of the table that follows, "Days available" includes all days 
from the first day that an ROV is placed in service until the ROV is retired.  All days in this period are 
considered available days, including periods when an ROV is undergoing maintenance or repairs.  
Our ROVs do not have scheduled maintenance or repair that requires significant time when the ROVs 
are not available for utilization.

(dollars in thousands)

Remotely Operated Vehicles

Revenue

Gross Margin

Gross Margin %

Operating Income

Operating Income %

Days available

Days utilized

Utilization %

Subsea Products

Revenue

Gross Margin

Gross Margin %

Operating Income

Operating Income %

Backlog at end of period

Subsea Projects

Revenue

Gross Margin

Gross Margin %

Operating Income

Operating Income %

Asset Integrity

Revenue

Gross Margin

Gross Margin %

Operating Income

Operating Income %

Total Oilfield

Revenue

Gross Margin

Gross Margin %

Operating Income

Operating Income %

Year Ended December 31,

2017

2016

2015

$ 393,655

$ 522,121

$ 807,723

50,937

59,038

227,330

13%

11%

28%

22,366

25,193

192,514

6%

5%

24%

101,951

47,282

112,588

59,963

121,944

83,838

46%

53%

69%

625,513

97,086

692,030

140,275

959,714

257,755

16%

20%

27%

45,539

75,938

175,585

7%

11%

18%

276,000

431,000

652,000

291,993

25,021

472,979

51,392

604,484

114,672

9%

11%

19%

10,279

34,476

92,034

4%

7%

15%

236,778

37,382

275,397

41,458

372,957

47,342

16%

15%

13%

11,231

7,551

18,235

5%

3%

5%

$ 1,547,939

$ 1,962,527

$ 2,744,878

210,426

292,163

647,099

14%

15%

24%

89,415

143,158

478,368

6%

7%

17%

37

Historically, we built new ROVs to increase the size of our fleet in response to demand to support 
deepwater drilling and vessel-based inspection, maintenance and repair ("IMR") and installation 
work.  These vehicles are designed for use around the world in water depths of 10,000 feet or more.  
In 2015, as a result of declining market conditions, we began building fewer ROVs, generally limiting 
additions to meet contractual commitments.   We added seven, six and 16 ROVs in 2017, 2016 and 
2015, respectively, while retiring 85 units over the three-year period and transferring one to our 
Advanced Technologies segment over that period.  Our ROV fleet size was 279 at December 31, 
2017, 280 at December 31, 2016 and 315 at December 31, 2015.  We have decreased our ROV fleet 
size over the last three years as a result of lower market demand.

In the year ended December 31, 2017, our ROV operating income declined slightly on a revenue 
decline of 25%.  Revenue declined on fewer days-on-hire at lower average dayrates.  ROV revenue 
in 2017 also included a $7.3 million sale of accessory equipment that was integrated into a 
customer's rigs.  Both the days-on-hire and lower dayrates are a result of the continued decline in 
market conditions for offshore drilling and production.  Operating income in 2017 did not decline 
from 2016, as we incurred $41.0 million of charges in 2016 further described below. 

Our ROV operating income decreased in the year ended December 31, 2016 compared to the prior 
year, as a result of lower days on hire and lower average revenue per day-on-hire, as well as 2016 
inventory write-downs and fixed asset write-offs totaling $36.0 million.  During 2016, the leading 
indicator for deepwater activity, contracted floating rigs, continued to decline as the rate of rigs being 
idled, either by contract termination or expiration, continued. This prevailing market condition 
required us to reassess the number of ROVs we had in our fleet, as well as the associated inventory.  
As a result of our reassessment, in 2016 we recorded $36.0 million of charges consisting of: (1) 
$25.2 million for a reserve for excess inventory;  and (2) $10.8 million for the retirement of 39 
ROVs.  During 2016 we also incurred charges related to restructuring expenses of $3.8 million and 
bad debt expenses of $1.2 million. 

In our financial statements, the charges incurred in 2016 are reflected in our cost of services and 
products, except for the charges related to bad debts, which are reflected in general and 
administrative expenses.

For ROVs in 2018, we project increased days on hire.  However, we expect lower operating income 
due to a shift in geographic mix and continued competitive pricing driving our average revenue per 
day lower.  We normally expect to retire, on average, 4% to 5% of our fleet on an annual basis, 
although we retired a greater number in each of 2016 and 2015 due to market conditions.  

Our Subsea Products segment consists of two business units:  (1) manufactured products;  and (2) 
service and rental. Manufactured products include production control umbilicals and specialty subsea 
hardware, while service and rental includes tooling, subsea work systems and installation and 
workover control systems.   The following table presents revenue from manufactured products and 
service and rental, as their respective percentages of total Subsea Products revenue:

Manufactured Products

Service and Rental

Year Ended December 31,

2017

2016

2015

64%

36%

65%

35%

61%

39%

For the year ended December 31, 2017, our Subsea Products revenue and operating income 
decreased from the prior year across both business units, but most notably due to lower pricing of 
service and rental. 

38

For the year ended December 31, 2016, our Subsea Products revenue and operating income 
decreased from the prior year across both business units, but most notably due to lower demand for 
and pricing of service and rental.  In 2016 we incurred the following charges:

• $8.2 million, predominantly for tools and inventory in our portfolio used to support deepwater

drilling and operations;

• $3.7 of restructuring expenses;  and
• $1.9 million of allowances for bad debts.

Due to deteriorating market conditions, we wrote down Subsea Products inventory $10.3 million in 
2015, including $9.0 million associated with our decision to cease manufacture of subsea BOP control 
systems.  In 2015, Subsea Products also incurred the following charges:

• $8.7 million of restructuring expenses;
• $6.6 million of a non-current asset reserve;  and
• $4.8 million for an allowance for bad debts.

In our financial statements, the charges incurred in both 2016 and 2015 are reflected in our cost of 
services and products, except for the charges related to the allowances for bad debts, which are 
reflected in general and administrative expenses.  The restructuring expenses related to severance 
costs for incurred and designated future workforce reductions and costs associated with closing 
excess facilities.  The charge for a non-current asset reserve related to prepaid non-income taxes 
based on consumption, and the charge amount is based on our estimate of the amount that will 
expire due to reduced activity going forward.  The allowance for bad debts in 2015 related to a 
customer that filed for bankruptcy and was unable to pay for a built umbilical.  

We anticipate our Subsea Products segment operating income in 2018 to be lower than in 2017 on a 
decline in pricing and manufacturing throughput as we enter the year with less backlog compared to 
the prior year.  Until we see an increase in backlog and throughput, our outlook for margins is to 
weaken further into the low- to mid-single digit range.  Our Subsea Products backlog was $276 
million at December 31, 2017, approximately 36% lower than it was at December 31, 2016.  The 
backlog decrease from 2016 was principally in umbilicals. 

Our Subsea Projects operating income was lower in the year ended December 31, 2017 compared to 
the prior year, as a result of generally lower vessel demand and pricing, and the release in May 2016 
of the Bourbon Oceanteam 101, which was previously deployed under the field support vessel 
services contract offshore Angola.

For the year ended December 31, 2016, our Subsea Projects revenue and operating income 
decreased from that of the prior year, as a result of decreased demand and lower pricing for 
deepwater vessel services, including the completion during April 2015 of work associated with the 
Bourbon Evolution 803, a vessel we chartered on a short-term basis for use offshore Angola 
associated with our field support vessel services contract, and the release in May 2016 of the 
Bourbon Oceanteam 101, which was previously deployed under the same contract offshore Angola.  

In 2018, our Subsea Projects segment is expected to have a more challenging year with reduced 
international vessel and diving activity, and continued competitive pressures on vessel dayrates in 
the spot call out market in the Gulf of Mexico, and a scheduled regulatory drydocking of our vessel 
Ocean Intervention.  Unlike the beginning of 2017, we entered 2018 with no meaningful fixed-term 
vessel contracts with customers.

For the year ended December 31, 2017, compared to the prior year, Asset Integrity's operating 
income improved on lower revenue, as we benefited from restructuring efforts we made in prior 
periods and our 2016 operating results included the bad debt expenses and restructuring charges 
described below.

For the year ended December 31, 2016, our Asset Integrity revenue and operating income decreased 
from that of the prior year across most of our operating areas, due to decreased demand and 
pricing.  Our Asset Integrity results in 2016 included bad debt expense of $5.0 million, which is 

39

reflected in selling, general and administrative expense, and $1.4 million of restructuring charges, 
which are reflected in our cost of services and products.

We anticipate our 2018 operating income for Asset Integrity to increase slightly over that of 2017.

Advanced Technologies. The table that follows sets out revenue and profitability for this segment.

(dollars in thousands)
Revenue

Gross Margin

Gross Margin %

Operating Income

Operating Income %

Year Ended December 31,

2017
$ 373,568

2016
$ 309,076

2015
$ 317,876

44,421

33,784

30,034

12%

11%

9%

22,039

11,809

9,689

6%

4%

3%

For the year ended December 31, 2017, compared to the prior year, Advanced Technologies 
operating income was higher, from improved volume of theme park-related projects.

For the year ended December 31, 2016, Advanced Technologies operating income was higher than 
that of the corresponding period of 2015, due to improved execution on commercial theme park and 
other projects. 

We project continuing improvement in our Advanced Technologies operating income in 2018, due to 
increased activity within the commercial theme park arena.

Unallocated Expenses. Our unallocated expenses, i.e., those not associated with a specific 
business segment, within gross margin consist of expenses related to our incentive and deferred 
compensation plans, including restricted stock and bonuses, as well as other general expenses.  Our 
unallocated expenses within operating income consist of those within gross margin plus general and 
administrative expenses related to corporate functions.

The table that follows sets out our unallocated expenses.

(dollars in thousands)
Gross margin expenses

% of revenue

Operating expenses

% of revenue

Year Ended December 31,

2017
$ (60,237)

2016
$ (46,720)

2015
$ (71,704)

3%

2%

2%

(100,798)

(84,203)

(114,247)

5%

4%

4%

Our unallocated expenses have trended with the amounts of our incentive compensation expenses.  
Our unallocated expenses for the year ended December 31, 2017 increased compared to 2016, 
primarily due to higher 2017 estimated expenses related to incentive compensation from our 
performance units and bonuses.

Our unallocated gross margin and operating expenses decreased in 2016 as compared to 2015, due 
to lower compensation expenses related to the expected annual bonuses and valuation of 
performance units awarded under our incentive plan.  We anticipate Unallocated Expenses to 
increase $12 million to $18 million in 2018. 

40

Other. The table that follows sets forth our financial statement items below the operating income 
line.

(dollars in thousands)
Interest income

Interest expense, net of amounts capitalized

Equity earnings (loss) of unconsolidated affiliates

Other income (expense), net

Provision (benefit) for income taxes

Year Ended December 31,

2017

2016

2015

$

7,355 $

3,900 $

607

(27,817)

(25,318)

(25,050)

(1,983)

(6,055)

(184,242)

244

(6,244)

18,760

2,230

(15,336)

105,250

Interest income increased in 2017 from our investment in Angola bonds, as mentioned in"Liquidity 
and Capital Resources" above, and an increase in the short-term interest rates received on our cash 
equivalents in the U.S.

In addition to interest on borrowings, interest expense includes amortization of loan costs, fees for
lender commitments under our revolving credit agreement and fees for standby letters of credit and
bank guarantees that banks issue on our behalf for performance bonds, bid bonds and self-insurance
requirements.

Interest expense increased in 2017 over 2016 from higher short-term interest rates.  We capitalized 
$4.6 million, $3.7 million and $2.4 million of interest in 2017, 2016 and 2015, respectively, 
associated with the new-build vessel described under "Liquidity and Capital Resources" above. 

Included in other income (expense), net are foreign currency transaction losses of $5.2 million, $4.8 
million and $15.4 million for 2017, 2016 and 2015, respectively.  In 2017, we did not incur 
significant currency transaction losses in any one currency.  The losses in 2016 and 2015 primarily 
related to Angola, which devalued its currency by 18% in 2016 and 24% in 2015.  In 2016, other 
income (expense), net also includes curtailment costs of $1.1 million related to the Norway defined 
benefit plan.  In January 2018, Angola devalued its currency by an additional 20%.  We estimate we 
incurred a foreign currency transaction loss of approximately $6 million as a result of the effect of 
this devaluation. We likely would incur further foreign currency exchange losses in Angola if further 
currency devaluations occur.

Our effective tax rate, including foreign, state and local taxes, was 43.3% and 31.3% for 2016 and 
2015, respectively.  On December 22, 2017, the Tax Act was enacted, most notably reducing the 
U.S. corporate tax rate to 21% effective January 1, 2018, and creating a territorial tax system with a 
one-time mandatory tax on applicable previously-deferred foreign earnings of U.S. subsidiaries.  As a 
result of the Tax Act, we estimated and recorded a $189.1 million non-cash benefit in the fourth 
quarter of 2017, making the effective tax rate for 2017 not meaningful.  Various components of the 
Tax Act contributed to the $189.1 million non-cash benefit.  At December 31, 2017, we remeasured 
our deferred tax assets and liabilities to reflect the reduction in the U.S. corporate income tax rate 
from 35% to 21%, resulting in a provisional $23.1 million decrease in income tax expense for the 
year ended December 31, 2017.  Prior to enactment, we provided deferred taxes liabilities 
associated with certain unrepatriated earnings that will now be subject to tax-free repatriation, 
resulting in a provisional $222.0 million decrease in income tax expense for the year ended 
December 31, 2017.  The transition tax and resulting territorial type tax regime impacts the 
utilization of our remaining foreign tax credits, resulting in a provisional valuation allowance of $56.0 
million against such deferred tax assets and a corresponding increase to income tax expense for the 
year ended December 31, 2017.  We are continuing our analysis of the effects that the provisions of 
the Tax Act may have on us in future periods.  

In 2016, the increase in the effective tax rate was primarily due to a change in the mix of income or 
losses between the U.S. and certain foreign jurisdictions.  This resulted in a recapture of prior year 
U.S. manufacturing deductions and a limitation of the current benefit from certain foreign tax 
payments.  In 2015, the primary difference between our effective tax rates and the U.S. federal 
statutory rate of 35% was from our intent to indefinitely reinvest in certain of our international 
operations.  Therefore, we were not providing for U.S. taxes on a portion of our foreign earnings.

41

In 2018, we anticipate our effective tax benefit rate on a loss before income taxes will be 
approximately 5% before discrete items and any potential adjustments to our provisional estimates 
related to the Tax Act recorded in 2017.  Our effective tax rate benefit could be affected by the 
geographical mix of earnings and losses, and taxes in certain jurisdictions that may exceed the tax 
benefit from losses in other jurisdictions which may not be realized due to valuation allowances 
provided.  We project a discrete income tax provision of approximately $2 million in the first quarter 
of 2018 associated with our share-based incentive plan.

Off-Balance Sheet Arrangements 

We do not have any off-balance sheet arrangements, as defined by SEC rules.

Contractual Obligations

At December 31, 2017, after taking into account the effects of Amendment No. 4 to the Credit 
Agreement, the issuance of the 2028 Senior Notes and repayment of the Term Loan Facility in 
February 2018 as described in Liquidity and Capital Resources above, we had payments due under 
contractual obligations as follows:

(dollars in thousands)

Payments due by period

Long-term Debt

Vessel Charters

Other Operating Leases

Purchase Obligations

Total

2018

2019-2020

2021-2022

After 2022

$ 800,000 $

— $

4,311

234,398

4,311

26,932

124,378

123,055

— $

—

— $ 800,000

—

—

42,695

1,039

32,375

132,396

138

146

Other Long-term Obligations reflected on
our Balance Sheet under GAAP

TOTAL

52,532

857

1,736

173

49,766

$1,215,619 $ 155,155 $

45,470 $

32,686 $ 982,308

At December 31, 2017, we had outstanding purchase order commitments totaling $124 million, 
including approximately $22 million for the construction of the new subsea support vessel, to be 
named the Ocean Evolution, scheduled for delivery in 2018. 

In 2001, we entered into an agreement with our Chairman of the Board of Directors (the 
"Chairman") who was also then our Chief Executive Officer.  That agreement was amended in 2006 
and in 2008.  Pursuant to the amended agreement, the Chairman relinquished his position as Chief 
Executive Officer in May 2006 and began his post-employment service period on 
December 31, 2006, which continued through August 15, 2011, during which service period the 
Chairman, acting as an independent contractor, agreed to serve as nonexecutive Chairman of our 
Board of Directors.  The agreement provides the Chairman with post-employment benefits for ten 
years following August 15, 2011.  The agreement also provides for medical coverage on an after-tax 
basis to the Chairman, his spouse and children for their lives.  We recognized the net present value 
of the post-employment benefits over the expected service period.  Our total accrued liabilities, 
current and long-term, under this post-employment benefit were $3.9 million and $4.5 million at 
December 31, 2017 and 2016, respectively.

42

Effects of Inflation and Changing Prices

Our financial statements are prepared in accordance with generally accepted accounting principles in 
the United States, using historical U.S. dollar accounting, or historical cost.  Statements based on 
historical cost, however, do not adequately reflect the cumulative effect of increasing costs and 
changes in the purchasing power of the dollar, especially during times of significant and continued 
inflation.

In order to minimize the negative impact of inflation on our operations, we attempt to cover the 
increased cost of anticipated changes in labor, material and service costs, either through an estimate 
of those changes, which we reflect in the original price, or through price escalation clauses in our 
contracts.  Inflation has not had a material effect on our revenue or income from operations in the 
past three years, and no such effect is expected in the near future.

43

Item 7A.  Quantitative and Qualitative Disclosures About Market Risk.

We are currently exposed to certain market risks arising from transactions we have entered into in 
the normal course of business.  These risks relate to interest rate changes and fluctuations in foreign 
exchange rates.  Except for our exposure in Angola, we do not believe these risks are material.  We 
have not entered into any market risk sensitive instruments for speculative or trading purposes. 
When we have a significant amount of borrowings, we typically manage our exposure to interest rate 
changes through the use of a combination of fixed- and floating-rate debt.  See Note 5 of Notes to 
Consolidated Financial Statements included in this report for a description of our revolving credit 
facility and interest rates on our borrowings.  We have two interest rate swaps in place on a total of 
$200 million of the 2024 Senior Notes for the period to November 2024.  See Note 6 of Notes to 
Consolidated Financial Statements included in this report for a description of these interest rate 
swaps.  We believe significant interest rate changes would not have a material near-term impact on 
our future earnings or cash flows.

Because we operate in various oil and gas exploration and production regions in the world, we 
conduct a portion of our business in currencies other than the U.S. dollar.  The functional currency 
for several of our international operations is the applicable local currency.  A stronger U.S. dollar 
against the U.K. pound sterling, the Norwegian kroner and the Brazilian real would result in lower 
operating income.  We manage our exposure to changes in foreign exchange rates principally 
through arranging compensation in U.S. dollars or freely convertible currency and, to the extent 
possible, by limiting compensation received in other currencies to amounts necessary to meet 
obligations denominated in those currencies.  We use the exchange rates in effect as of the balance 
sheet date to translate assets and liabilities as to which the functional currency is the local currency, 
resulting in translation adjustments that we reflect as accumulated other comprehensive income or 
loss in the equity section of our Consolidated Balance Sheets.  We recorded net adjustments of $11 
million, $(6) million and $(119) million to our equity accounts in 2017, 2016 and 2015, respectively.  
Negative adjustments reflect the net impact of the strengthening of the U.S. dollar against various 
foreign currencies for locations where the functional currency is not the U.S. dollar.  Conversely, 
positive adjustments reflect the effect of a weakening U.S. dollar.

We recorded foreign currency transaction losses of $5.2 million, $4.8 million and $15.4 million for 
2017, 2016 and 2015, respectively.  Those gains and losses are included in Other income
(expense), net in our Consolidated Statements of Operations in those respective periods.  In 2017, 
we did not incur significant currency transaction losses in any one currency.  Since the second 
quarter of 2015, the exchange rate for the Angolan kwanza relative to the U.S. dollar generally has 
been declining, although the exchange rate was relatively stable during the 2017.  The currency 
transaction losses in Angola have related primarily to the remeasurement of our Angolan kwanza 
cash balances to U.S. dollars.  Conversion of cash balances from kwanza to U.S. dollars is controlled 
by the central bank in Angola, and the central bank has slowed this process since mid-2015, causing 
our kwanza cash balances to subsequently increase.   The losses in 2016 and 2015 primarily related 
to Angola, which devalued its currency by 18% in 2016 and 24% in 2015.  As of December 31, 
2017, we had the equivalent of approximately $27 million of cash in kwanza in Angola reflected on 
our balance sheet.  In January 2018, Angola devalued its currency by an additional 20%.  We 
estimate we incurred a foreign currency transaction loss of approximately $6 million as a result of 
the effect of this devaluation.  We likely would incur further foreign currency exchange losses in 
Angola if further currency devaluations occur.

To mitigate our currency exposure risk in Angola, we have used kwanza to purchase $70 million 
equivalent Angolan central bank (Banco Nacional de Angola) bonds with maturities of $60 million 
during 2018 and $10 million in 2020.  These bonds are denominated as U.S. dollar equivalents, so 
that, upon payment of semi-annual interest and principal upon maturity, payment is made in 
kwanza, equivalent to the respective U.S. dollars at the then-current exchange rate.  Our intent is to 
reinvest funds from maturing bonds in similar, long-term assets.

44

Item 8. 

Financial Statements and Supplementary Data.

In this report, our consolidated financial statements and supplementary data appear following the 
signature page to this report and are incorporated into this item by reference.

Item 9. 

Changes in and Disagreements With Accountants on Accounting and Financial 
Disclosure.

None.

45

Item 9A.  Controls and Procedures.

Disclosure Controls and Procedures

In accordance with Rules 13a-15 and 15d-15 under the Securities Exchange Act of 1934, as amended 
(the "Exchange Act"), we carried out an evaluation, under the supervision and with the participation of 
management, including our principal executive officer and principal financial officer, of the 
effectiveness of our disclosure controls and procedures (as that term is defined in Rules 13a-15(e) and 
15d-15(e) under the Exchange Act) as of the end of the period covered by this report.  Based on that 
evaluation, our principal executive officer and principal financial officer concluded that our disclosure 
controls and procedures were effective as of December 31, 2017 to provide reasonable assurance that 
information required to be disclosed in our reports filed or submitted under the Exchange Act is 
recorded, processed, summarized and reported within the time periods specified in the Securities and 
Exchange Commission's rules and forms.  

Internal Control over Financial Reporting

There has been no change in our internal control over financial reporting that occurred during the 
quarter ended December 31, 2017 that has materially affected, or is reasonably likely to materially 
affect, our internal control over financial reporting.

Management's Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over 
financial reporting (as that term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act).  
Our internal control over financial reporting is a process designed to provide reasonable, but not 
absolute, assurance regarding the reliability of financial reporting and the preparation of financial 
statements for external reporting purposes in accordance with accounting principles generally accepted 
in the United States of America.  We developed our internal control over financial reporting through a 
process in which our management applied its judgment in assessing the costs and benefits of various 
controls and procedures, which, by their nature, can provide only reasonable assurance regarding the 
control objectives.  You should note that the design of any system of controls is based in part on 
various assumptions about the likelihood of future events, and we cannot assure you that any system 
of controls will succeed in achieving its stated goals under all potential future conditions, regardless of 
how remote.  Because of its inherent limitations, internal control over financial reporting may not 
prevent or detect misstatements.  Also, projections of any evaluation of effectiveness to future periods 
are subject to the risk that controls may become inadequate because of changes in conditions, or that 
the degree of compliance with the policies and procedures may deteriorate.

Under the supervision and with the participation of our management, including our principal executive, 
financial and accounting officers, we have conducted an evaluation of the effectiveness of our internal 
control over financial reporting based on the framework in Internal Control—Integrated Framework 
issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework).  
This evaluation included a review of the documentation surrounding our financial reporting controls, an 
evaluation of the design effectiveness of these controls, testing of the operating effectiveness of these 
controls and an evaluation of our overall control environment.  Based on that evaluation, our 
management has concluded that our internal control over financial reporting was effective as of 
December 31, 2017. 

Ernst & Young LLP, the independent registered public accounting firm that audited our financial 
statements, has audited our internal control over financial reporting, as stated in their report that 
follows.

46

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of Oceaneering International, Inc.

Opinion on Internal Control over Financial Reporting

We have audited Oceaneering International, Inc. and subsidiaries' internal control over financial reporting as 
of December 31, 2017, based on criteria established in Internal Control—Integrated Framework issued by 
the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (the "COSO 
criteria").  In our opinion, Oceaneering International, Inc. and subsidiaries (the Company) maintained, in all 
material respects, effective internal control over financial reporting as of December 31, 2017, based on the 
COSO criteria. 

We also have audited, in accordance with the standards of the Public Company Accounting 
Oversight Board (United States) (PCAOB), the accompanying consolidated balance sheets of the Company 
as of December 31, 2017 and 2016, and the related consolidated statements of income, comprehensive 
income, equity and cash flows for each of the three years in the period ended December 31, 2017, and the 
related notes and our report dated February 28, 2018 expressed an unqualified opinion thereon.

Basis for Opinion

The Company's management is responsible for maintaining effective internal control over financial reporting 
and for its assessment for the effectiveness of internal control over financial reporting included in the 
accompanying Management's Report on Internal Control over Financial Reporting.  Our responsibility is to 
express an opinion on the Company's internal control over financial reporting based on our audit.  We are a 
public accounting firm registered with the PCAOB and are required to be independent with respect to 
Oceaneering International, Inc. in accordance with the U.S. federal securities laws and applicable rules and 
regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB.  Those standards require that we 
plan and perform the audit to obtain reasonable assurance about whether effective internal control over 
financial reporting was maintained in all material respects. 

Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk 
that a material weakness exists, testing and evaluating the design and operating effectiveness of internal 
control based on the assessed risk, and performing such other procedures as we considered necessary in 
the circumstances.  We believe that our audit provides a reasonable basis for our opinion.

Definition and Limitations of Internal Control Over Financial Reporting

A company's internal control over financial reporting is a process designed to provide reasonable assurance 
regarding the reliability of financial reporting and the preparation of financial statements for external 
purposes in accordance with generally accepted accounting principles.  A company's internal control over 
financial reporting includes those policies and procedures that (1) pertain to the maintenance of records 
that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the 
company; (2) provide reasonable assurance that transactions are recorded as necessary to permit 
preparation of financial statements in accordance with generally accepted accounting principles, and that 
receipts and expenditures of the company are being made only in accordance with authorizations of 
management and directors of the company; and (3) provide reasonable assurance regarding prevention or 
timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a 
material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect 
misstatements.  Also, projections of any evaluation of effectiveness to future periods are subject to the risk 
that controls may become inadequate because of changes in conditions, or that the degree of compliance 
with the policies or procedures may deteriorate.

/s/ ERNST & YOUNG LLP
Houston, Texas
February 28, 2018

47

Item 9B. 

Other Information.

None.

Part III

Item 10.  Directors, Executive Officers and Corporate Governance.

The information with respect to the directors and nominees for election to our Board of Directors is 
incorporated by reference from the section "Election of Directors" in our definitive proxy statement to 
be filed on or before May 1, 2018, relating to our 2018 Annual Meeting of Shareholders.

Information concerning our Audit Committee and the audit committee financial experts is 
incorporated by reference from the sections entitled "Corporate Governance" and "Committees of the 
Board – Audit Committee" in the proxy statement referred to in this Item 10.  Information 
concerning our Code of Ethics is incorporated by reference from the section entitled "Code of Ethics" 
for the Chief Executive Officer and Senior Financial Officers in the proxy statement previously 
referred to in this Item 10.

The information with respect to our executive officers is provided under the heading "Executive 
Officers of the Registrant" following Item 1 of Part I of this report.  There are no family relationships 
between any of our directors or executive officers.

The information with respect to the reporting by our directors and executive officers and persons 
who own more than 10% of our Common Stock under Section 16 of the Securities Exchange Act of 
1934 is incorporated by reference from the section entitled "Section 16(a) Beneficial Ownership 
Reporting Compliance" in the proxy statement previously referred to in this Item 10.

Item 11.  Executive Compensation.

The information required by Item 11 is incorporated by reference from the sections entitled 
"Compensation Committee Interlocks and Insider Participation," "Compensation Discussion and 
Analysis," "Report of the Compensation Committee," "Compensation of Executive Officers," and 
"Compensation of Nonemployee Directors" in the proxy statement referred to in Item 10 above.

Item 12.  Security Ownership of Certain Beneficial Owners and Management and Related 

Stockholder Matters.

The information required by Item 12 is incorporated by reference from (1) the Equity Compensation 
Plan Information table appearing in Item 5 – "Market for Registrant's Common Equity, Related 
Stockholder Matters and Issuer Purchases of Equity Securities" in Part II of this report and (2) the 
section "Security Ownership of Management and Certain Beneficial Owners" in the proxy statement 
referred to in Item 10 above.

Item 13.  Certain Relationships and Related Transactions, and Director Independence.

The information required by Item 13 is incorporated by reference from the sections entitled 
"Corporate Governance" and "Certain Relationships and Related Transactions" in the proxy statement 
referred to in Item 10 above.

Item 14.  Principal Accounting Fees and Services.

The information required by Item 14 is incorporated by reference from the section entitled 
"Ratification of Appointment of Independent Auditors – Fees Incurred for Audit and Other Services 
provided by Ernst & Young LLP" in the proxy statement referred to in Item 10 above.

48

Part IV

 Item 15.  Exhibits, Financial Statement Schedules. 

(a)  Documents filed as part of this report. 

1.

Financial Statements:

(i)  Report of Independent Registered Public Accounting Firm

(ii)  Consolidated Balance Sheets

(iii)  Consolidated Statements of Income

(iv)  Consolidated Statements of Comprehensive Income

(v)  Consolidated Statements of Cash Flows

(vi)  Consolidated Statements of Equity

(vii)  Notes to Consolidated Financial Statements

2.

Financial Statement Schedules:

All schedules for which provision is made in the applicable regulations of the
Securities and Exchange Commission have been omitted because they are not
required under the relevant instructions or because the required information is not
significant.

3.

Exhibits:

Exhibit Index

Registration
or File
Number

Form of
Report

Report
Date

Exhibit
Number

*

*

*

*

*

*

*

*

*

*

(cid:22)(cid:17)(cid:19)(cid:20)(cid:3) (cid:53)(cid:72)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:38)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:22)(cid:17)(cid:19)(cid:21)(cid:3) (cid:38)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:53)(cid:72)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:71)

(cid:38)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

1-10945

1-10945

10-K

8-K

Dec. 2000

May 2008

(cid:22)(cid:17)(cid:19)(cid:22)(cid:3) (cid:38)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:87)(cid:82)(cid:3)(cid:53)(cid:72)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:71)

1-10945

8-K

May 2014

(cid:38)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3)(cid:44)(cid:81)(cid:70)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)

(cid:22)(cid:17)(cid:19)(cid:23)(cid:3) (cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:53)(cid:72)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:37)(cid:92)(cid:79)(cid:68)(cid:90)(cid:86)

1-10945

8-K

Aug. 2015

(cid:23)(cid:17)(cid:19)(cid:20)(cid:3) (cid:54)(cid:83)(cid:72)(cid:70)(cid:76)(cid:80)(cid:72)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:38)(cid:82)(cid:80)(cid:80)(cid:82)(cid:81)(cid:3)(cid:54)(cid:87)(cid:82)(cid:70)(cid:78)(cid:3)(cid:38)(cid:72)(cid:85)(cid:87)(cid:76)(cid:73)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)

(cid:23)(cid:17)(cid:19)(cid:21)(cid:3) (cid:38)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)(cid:3)(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:50)(cid:70)(cid:87)(cid:82)(cid:69)(cid:72)(cid:85)(cid:3)(cid:21)(cid:26)(cid:15)

1-10945

8-K

Oct. 2014

(cid:21)(cid:19)(cid:20)(cid:23)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:68)(cid:80)(cid:82)(cid:81)(cid:74)(cid:3)(cid:50)(cid:70)(cid:72)(cid:68)(cid:81)(cid:72)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)
(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:44)(cid:81)(cid:70)(cid:17)(cid:15)(cid:3)(cid:58)(cid:72)(cid:79)(cid:79)(cid:86)(cid:3)(cid:41)(cid:68)(cid:85)(cid:74)(cid:82)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:15)(cid:3)
(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:36)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)(cid:68)(cid:71)(cid:80)(cid:76)(cid:81)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:68)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)
(cid:68)(cid:81)(cid:71)(cid:3)(cid:86)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:79)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:68)(cid:76)(cid:81)(cid:3)(cid:79)(cid:72)(cid:81)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)
(cid:83)(cid:68)(cid:85)(cid:87)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:87)(cid:82)

(cid:23)(cid:17)(cid:19)(cid:22)(cid:3) (cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:20)(cid:3)(cid:87)(cid:82)(cid:3)(cid:38)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)

1-10945

8-K

Nov. 2015

(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)

(cid:23)(cid:17)(cid:19)(cid:23)(cid:3) (cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:21)(cid:3)(cid:87)(cid:82)(cid:3)(cid:38)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)

1-10945

8-K

Nov. 2016

(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)

(cid:23)(cid:17)(cid:19)(cid:24)(cid:3) (cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:22)(cid:3)(cid:87)(cid:82)(cid:3)(cid:38)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)

1-10945

8-K

June 2017

(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)

(cid:23)(cid:17)(cid:19)(cid:25)(cid:3) (cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:36)(cid:80)(cid:72)(cid:81)(cid:71)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:49)(cid:82)(cid:17)(cid:3)(cid:23)(cid:3)(cid:87)(cid:82)(cid:3)(cid:38)(cid:85)(cid:72)(cid:71)(cid:76)(cid:87)

1-10945

8-K

Feb. 2018

(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)

(cid:23)(cid:17)(cid:19)(cid:26)(cid:3) (cid:44)(cid:81)(cid:71)(cid:72)(cid:81)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3)(cid:49)(cid:82)(cid:89)(cid:72)(cid:80)(cid:69)(cid:72)(cid:85)(cid:3)(cid:21)(cid:20)(cid:15)(cid:3)(cid:21)(cid:19)(cid:20)(cid:23)(cid:15)

1-10945

8-K

Nov. 2014

(cid:69)(cid:72)(cid:87)(cid:90)(cid:72)(cid:72)(cid:81)(cid:3)(cid:50)(cid:70)(cid:72)(cid:68)(cid:81)(cid:72)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:44)(cid:81)(cid:70)(cid:17)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)
(cid:58)(cid:72)(cid:79)(cid:79)(cid:86)(cid:3)(cid:41)(cid:68)(cid:85)(cid:74)(cid:82)(cid:3)(cid:37)(cid:68)(cid:81)(cid:78)(cid:15)(cid:3)(cid:49)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)(cid:36)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:68)(cid:86)(cid:3)
(cid:55)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:72)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:86)(cid:72)(cid:81)(cid:76)(cid:82)(cid:85)(cid:3)(cid:71)(cid:72)(cid:69)(cid:87)(cid:3)(cid:86)(cid:72)(cid:70)(cid:88)(cid:85)(cid:76)(cid:87)(cid:76)(cid:72)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)
(cid:50)(cid:70)(cid:72)(cid:68)(cid:81)(cid:72)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:44)(cid:81)(cid:87)(cid:72)(cid:85)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:15)(cid:3)(cid:44)(cid:81)(cid:70)(cid:17)

3.01

3.1

3.1

3.1

4.1

4.1

4.1

4.1

4.1

4.1

49

*

4.08(cid:3) First Supplemental Indenture, dated

1-10945

8-K

Nov. 2014

4.2

November 21, 2014, between Oceaneering 
International, Inc. and Wells Fargo Bank, 
National Association, as Trustee, providing 
for the issuance of Oceaneering 
International, Inc.’s 4.650% Senior Notes 
due 2024 (including Form of Notes)

*

4.09(cid:3) Second Supplemental Indenture, dated

1-10945

8-K

Feb. 2018

4.2

February 6, 2018, between Oceaneering 
International, Inc. and Wells Fargo Bank, 
National Association, as Trustee, providing 
for the issuance of Oceaneering 
International, Inc.'s 6.000% Senior Notes 
due 2028 (including Form of Notes)

We and certain of our consolidated subsidiaries are parties to debt instruments under which the total amount
of securities authorized does not exceed 10% of our total consolidated assets.  Pursuant to paragraph 4(iii)(A)
of Item 601(b) of Regulation S-K, we agree to furnish a copy of those instruments to the Securities and
Exchange Commission on request.

*

*

10.01+(cid:3)Oceaneering International, Inc. Retirement

Investment Plan, with amendments through 
December 28, 2016

10.02+(cid:3)Oceaneering Retirement Investment Plan
Trust Agreement effective December 31, 
2013

1-10945

10-K

Feb. 2017

10.1

1-10945

10-K

Dec. 2014

10.13

*

10.03+(cid:3)Amended and Restated Service Agreement

1-10945

8-K

Dec. 2006

10.1

dated as of December 21, 2006 between 
Oceaneering and John R. Huff

*

10.04+(cid:3)Modification to Service Agreement dated as

1-10945

8-K

Dec. 2008

10.9

of December 21, 2006 between Oceaneering 
and John R. Huff

*

10.05+(cid:3)Trust Agreement dated as of May 12, 2006

between Oceaneering and United Trust 
Company, National Association

1-10945

8-K

May 2006

10.2

*

10.06+(cid:3)First Amendment to Trust Agreement dated

1-10945

8-K

Dec. 2008

10.10

as of May 12, 2006 between Oceaneering 
International, Inc. and Bank of America 
National Association, as successor trustee

*

10.07+(cid:3)Oceaneering International, Inc.

1-10945

8-K

Dec. 2008

10.5

Supplemental Executive Retirement Plan, as 
amended and restated effective January 1, 
2009

*

10.08+(cid:3)Amended and Restated Oceaneering

1-10945

8-K

Dec. 2008

10.6

International, Inc. Supplemental Executive 
Retirement Plan, as amended and restated 
effective January 1, 2000 (for Internal 
Revenue Code Section 409A-grandfathered 
benefits)

*

*

*

*

*

*

*

*

*

10.09+(cid:3)Form of Change-of-Control Agreement and

1-10945

8-K

Aug. 2015

Annex for Roderick A. Larson

10.10+(cid:3)Form of Change-of-Control Agreement

10.11+(cid:3)Form of Indemnification Agreement

10.12+(cid:3)2010 Incentive Plan

1-10945

1-10945

8-K

8-K

333-166612 S-8

May 2011

May 2011

May 2010

10.3

10.5

10.4

4.6

10.13+(cid:3)Amended and Restated 2010 Incentive Plan(cid:3)

1-10945

DEF 14A

Apr. 2015

Appendix A

10.14+(cid:3)Second Amended and Restated 2010

Incentive Plan

10.15+(cid:3)Form of 2017 Performance Unit Agreement,

including 2017 Performance Award: Goals 
and Measures

1-10945

DEF 14A

Mar. 2017

Appendix A

1-10945

8-K

Feb. 2017

10.1

10.16+(cid:3)Form of 2017 Restricted Stock Unit

1-10945

8-K

Feb. 2017

Agreement

10.17+(cid:3)Form of 2017 Nonemployee Director
Restricted Stock Agreement

1-10945

8-K

Feb. 2017

10.2

10.3

50

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

10.18+(cid:3)Form of 2017 Nonemployee Director

1-10945

(cid:53)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:54)(cid:87)(cid:82)(cid:70)(cid:78)(cid:3)(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:48)(cid:85)(cid:17)(cid:3)(cid:43)(cid:88)(cid:74)(cid:75)(cid:72)(cid:86)

10.19+(cid:3)2017 Nonemployee Director Restricted Stock

1-10945

(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:48)(cid:85)(cid:17)(cid:3)(cid:48)(cid:70)(cid:40)(cid:89)(cid:82)(cid:92)

8-K

8-K

Feb. 2017

May 2017

10.20+(cid:3)2017 Annual Cash Bonus Award Program

1-10945

8-K

Feb. 2017

(cid:54)(cid:88)(cid:80)(cid:80)(cid:68)(cid:85)(cid:92)

10.21+(cid:3)Supplemental 2017 Performance Unit

1-10945

(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:48)(cid:85)(cid:17)(cid:3)(cid:47)(cid:68)(cid:85)(cid:86)(cid:82)(cid:81)

10.22+(cid:3)Supplemental 2017 Restricted Stock Unit

1-10945

(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:48)(cid:85)(cid:17)(cid:3)(cid:47)(cid:68)(cid:85)(cid:86)(cid:82)(cid:81)

10.23+(cid:3)Retention Agreement dated February 24,

1-10945

(cid:21)(cid:19)(cid:20)(cid:26)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:48)(cid:85)(cid:17)(cid:3)(cid:42)(cid:72)(cid:85)(cid:81)(cid:72)(cid:85)

10.24+(cid:3)Form of 2016 Restricted Stock Unit

1-10945

(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)

10.25+(cid:3)Form of 2016 Performance Unit Agreement

1-10945

10.26+(cid:3)Form of 2016 Performance Award: Goals

1-10945

(cid:68)(cid:81)(cid:71)(cid:3)(cid:48)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:25)(cid:3)
(cid:51)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)

10.27+(cid:3)Form of 2016 Nonemployee Director
(cid:53)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:54)(cid:87)(cid:82)(cid:70)(cid:78)(cid:3)(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)

1-10945

10.28+(cid:3)2016 Annual Cash Bonus Award Program

1-10945

(cid:54)(cid:88)(cid:80)(cid:80)(cid:68)(cid:85)(cid:92)

8-K

8-K

8-K

8-K

8-K

8-K

8-K

8-K

May 2017

May 2017

Feb. 2017

Feb. 2016

Feb. 2016

Feb. 2016

Feb. 2016

Feb. 2016

10.29+(cid:3)Form of 2015 Restricted Stock Unit

1-10945

8-K

Feb. 2015

(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)

10.30+(cid:3)Form of 2015 Performance Unit Agreement

1-10945

10.31+(cid:3)2015 Performance Award: Goals and

1-10945

(cid:48)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:15)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:82)(cid:85)(cid:80)(cid:3)(cid:82)(cid:73)(cid:3)(cid:21)(cid:19)(cid:20)(cid:24)(cid:3)
(cid:51)(cid:72)(cid:85)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)(cid:56)(cid:81)(cid:76)(cid:87)(cid:3)(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)

8-K

8-K

Feb. 2015

Feb. 2015

10.4

10.3

10.5

10.1

10.2

10.6

10.1

10.2

10.3

10.4

10.5

10.1

10.2

10.3

10.32+(cid:3)Form of 2015 Nonemployee Director

(cid:53)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:54)(cid:87)(cid:82)(cid:70)(cid:78)(cid:3)(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:48)(cid:72)(cid:86)(cid:86)(cid:85)(cid:86)(cid:17)(cid:3)
(cid:38)(cid:82)(cid:79)(cid:79)(cid:76)(cid:81)(cid:86)(cid:15)(cid:3)(cid:43)(cid:88)(cid:73)(cid:73)(cid:15)(cid:3)(cid:43)(cid:88)(cid:74)(cid:75)(cid:72)(cid:86)(cid:15)(cid:3)(cid:48)(cid:88)(cid:85)(cid:83)(cid:75)(cid:92)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:51)(cid:68)(cid:83)(cid:83)(cid:68)(cid:86)

10.33+(cid:3)Form of 2015 Nonemployee Director
(cid:53)(cid:72)(cid:86)(cid:87)(cid:85)(cid:76)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:54)(cid:87)(cid:82)(cid:70)(cid:78)(cid:3)(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:48)(cid:85)(cid:17)(cid:3)
(cid:39)(cid:72)(cid:86)(cid:53)(cid:82)(cid:70)(cid:75)(cid:72)

1-10945

8-K

Feb. 2015

10.4

1-10945

8-K

Feb. 2015

10.5

*

10.34+(cid:3)Oceaneering International, Inc. 2015 Annual

1-10945

8-K

Feb. 2015

10.7

Bonus Program Award Summary

12.01(cid:3) Computation of Ratio of Earnings to Fixed Charges

21.01(cid:3) Subsidiaries of Oceaneering

23.01(cid:3) Consent of Independent Registered Public Accounting Firm

31.01(cid:3) Rule 13a – 14(a)/15d – 14(a) certification of principal executive officer(cid:3)

31.02(cid:3) Rule 13a – 14(a)/15d – 14(a) certification of principal financial officer(cid:3)

32.01(cid:3) Section 1350 certification of principal executive officer

32.02(cid:3) Section 1350 certification of principal financial officer

101.INS XBRL Instance Document

101.SCH XBRL Taxonomy Extension Schema Document

101.CAL XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF XBRL Taxonomy Extension Definition Linkbase Document

101.LAB XBRL Taxonomy Extension Label Linkbase Document

101.PRE XBRL Taxonomy Extension Presentation Linkbase Document

* Exhibit previously filed with the Securities and Exchange Commission, as indicated,

and incorporated herein by reference.

+ Management contract or compensatory plan or arrangement.

51

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly 
authorized.

SIGNATURES

OCEANEERING INTERNATIONAL, INC.

Date: February 28, 2018

By:

/S/      RODERICK A.LARSON
Roderick A. Larson

Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed 
below by the following persons on behalf of the registrant and in the capacities and on the dates 
indicated.

Signature

Title

Date

/S/ RODERICK A. LARSON

Chief Executive Officer and Director

February 28, 2018

Roderick A. Larson

(Principal Executive Officer)

/S/  ALAN R. CURTIS

Senior Vice President and Chief Financial Officer

February 28, 2018

Alan R. Curtis

(Principal Financial Officer)

/S/  W. CARDON GERNER

Senior Vice President and Chief Accounting Officer

February 28, 2018

W. Cardon Gerner

(Principal Accounting Officer)

/S/   JOHN R. HUFF

Chairman of the Board

February 28, 2018

February 28, 2018

February 28, 2018

February 28, 2018

February 28, 2018

February 28, 2018

February 28, 2018

February 28, 2018

John R. Huff

/S/  WILLIAM B. BERRY

Director

William B. Berry

/S/  T. JAY COLLINS

Director

T. Jay Collins

/S/  DEANNA L. GOODWIN

Director

Deanna L. Goodwin

/S/  M. KEVIN MCEVOY

Director

M. Kevin McEvoy

/S/  PAUL B. MURPHY, JR.

Director

Paul B. Murphy, Jr.

/S/  JON ERIK REINHARDSEN Director

 Jon Erik Reinhardsen

/S/ STEVEN A. WEBSTER

Director

Steven A. Webster

52

INDEX TO FINANCIAL STATEMENTS AND SCHEDULES

Index to Financial Statements

Report of Independent Registered Public Accounting Firm(cid:3)
Consolidated Balance Sheets
Consolidated Statements of Income
Consolidated Statements of Comprehensive Income(cid:3)
Consolidated Statements of Cash Flows
Consolidated Statements of Equity
Notes to Consolidated Financial Statements
Summary of Major Accounting Policies
Selected Balance Sheet Information
Income Taxes
Selected Income Statement Information
Debt
Commitments and Contingencies
Operations by Business Segment and Geographic Area(cid:3)
Employee Benefit Plans

Selected Quarterly Financial Data (unaudited)

Index to Schedules

All schedules for which provision is made in the applicable regulations of the Securities and Exchange 
Commission have been omitted because they are not required under the relevant instructions or 
because the required information is not significant.

53

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of Oceaneering International, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Oceaneering International, Inc. 
and subsidiaries (the Company) as of December 31, 2017 and 2016, and the related consolidated 
statements of income, comprehensive income, equity and cash flows for each of the three years in 
the period ended December 31, 2017, and the related notes (collectively referred to as the 
"consolidated financial statements").  In our opinion, the consolidated financial statements present 
fairly, in all material respects, the financial position of the Company at December 31, 2017 and 
2016, and the results of its operations and its cash flows for each of the three years in the period 
ended December 31, 2017, in conformity with U.S. generally accepted accounting principles. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight 
Board (United States) (PCAOB), the Company's internal control over financial reporting as of 
December 31, 2017, based on criteria established in Internal Control—Integrated Framework issued 
by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) and 
our report dated February 28, 2018 expressed an unqualified opinion thereon.

Basis for Opinion

These financial statements are the responsibility of the Company's management.  Our responsibility 
is to express an opinion on the Company’s financial statements based on our audits.  We are a public 
accounting firm registered with the PCAOB and are required to be independent with respect to the 
Company in accordance with the U.S. federal securities laws and the applicable rules and regulations 
of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB.  Those standards require 
that we plan and perform the audit to obtain reasonable assurance about whether the financial 
statements are free of material misstatement, whether due to error or fraud.  Our audits included 
performing procedures to assess the risks of material misstatement of the financial statements, 
whether due to error or fraud, and performing procedures that respond to those risks.  Such 
procedures included examining, on a test basis, evidence regarding the amounts and disclosures in 
the financial statements.  Our audits also included evaluating the accounting principles used and 
significant estimates made by management, as well as evaluating the overall presentation of the 
financial statements.  We believe that our audits provide a reasonable basis for our opinion.

/s/ ERNST & YOUNG LLP

We have served as the Company's auditor since 2002.

Houston, Texas
February 28, 2018

54

OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS

(in thousands, except share data)

ASSETS

Current Assets:

December 31,

2017

2016

Cash and cash equivalents

$ 430,316 $

450,193

Accounts receivable, net of allowances for doubtful accounts of $6,217 and
$8,288

Inventory

Prepaid expenses

Total Current Assets

Property and Equipment, at cost

Less accumulated depreciation

Net Property and Equipment

Other Assets:

Goodwill

Other non-current assets

Total Other Assets

Total Assets

LIABILITIES AND EQUITY

Current Liabilities:

Accounts payable

Accrued liabilities

Total Current Liabilities

Long-term Debt

Other Long-term Liabilities

Commitments and Contingencies

Equity:

Common Stock, par value $0.25 per share; 360,000,000 shares authorized;
110,834,088 shares issued

Additional paid-in capital

Treasury stock; 12,554,714 and 12,768,726 shares, at cost

Retained earnings

Accumulated other comprehensive loss

Oceaneering Shareholders' Equity

      Noncontrolling Interest

Total Equity

Total Liabilities and Equity

476,903

215,282

64,901

489,749

280,130

42,523

1,187,402

1,262,595

2,815,579

2,728,125

1,751,375

1,574,867

1,064,204

1,153,258

455,599

316,745

772,344

443,551

270,911

714,462

$ 3,023,950 $ 3,130,315

$

85,539 $

77,593

350,258

435,797

792,312

131,323

430,771

508,364

793,058

312,250

27,709

225,125

27,709

227,566

(718,946)

(731,202)

2,417,412

2,295,234

(292,136)

(302,664)

1,659,164

1,516,643

5,354

—

1,664,518

1,516,643

$ 3,023,950 $ 3,130,315

The accompanying Notes are an integral part of these Consolidated Financial Statements.

55

OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF INCOME

(in thousands, except per share data)

Revenue

Cost of services and products

Gross Margin

Selling, general and administrative expense

Income from Operations

Interest income

Year Ended December 31,
2016

2017

2015

$ 1,921,507 $ 2,271,603 $ 3,062,754

1,726,897

1,992,376

2,457,325

194,610

183,954

10,656

7,355

279,227

208,463

70,764

3,900

605,429

231,619

373,810

607

Interest expense, net of amounts capitalized

(27,817)

(25,318)

(25,050)

Equity earnings (losses) of unconsolidated affiliates

Other income (expense), net

Income (loss) before Income Taxes

Provision (benefit) for income taxes

Net Income

Cash dividends declared per Share

Basic Earnings per Share

Weighted average basic shares outstanding

Diluted Earnings per Share

(1,983)

(6,055)

(17,844)

(184,242)

244

2,230

(6,244)

(15,336)

43,346

18,760

336,261

105,250

$ 166,398 $

24,586 $

231,011

$

$

$

0.45 $

1.69 $

0.96 $

0.25 $

98,238

98,035

1.68 $

0.25 $

1.08

2.35

98,417

2.34

98,808

Weighted average diluted shares outstanding

98,764

98,424

The accompanying Notes are an integral part of these Consolidated Financial Statements.

56

OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
(in thousands)

Year Ended December 31,
2016

2015

2017

Net Income

$ 166,398 $

24,586 $

231,011

Other comprehensive income (loss), net of tax:

Foreign currency translation

Pension-related adjustments

Other comprehensive income (loss)

Comprehensive Income

10,723

(5,559)

(118,705)

(195)

3,258

1,532

10,528

(2,301)

(117,173)

$ 176,926 $

22,285 $

113,838

The accompanying Notes are an integral part of these Consolidated Financial Statements.

57

OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS

(in thousands)
Cash Flows from Operating Activities:

Year Ended December 31,
2016

2015

2017

Net income

$ 166,398 $

24,586 $

231,011

Adjustments to reconcile net income to net cash provided by
operating activities:

Depreciation and amortization

Deferred income tax provision (benefit)

Inventory write-downs

Net loss (gain) on dispositions of property and equipment

Noncash compensation

Excluding the effects of acquisitions, increase (decrease) in cash
from:

Accounts receivable

Inventory

Other operating assets

Income taxes payable

Other operating liabilities

Total adjustments to net income

Net Cash Provided by Operating Activities

Cash Flows from Investing Activities:

Purchases of property and equipment

Business acquisitions, net of cash acquired

Other investments

213,519

250,247

241,235

(235,013)

—

216

11,518

13,144

65,502

(38,163)

98

30,490

387

14,687

123,036

17,833

53,946

(9,183)

(5,499)

13,148

(29,920)

136,478

(38,985)

(12,491)

314,853

339,439

29,090

25,990

4,917

17,289

178,796

33,192

(65,786)

(30,228)

(41,585)

(45,943)

(14,125)

332,842

563,853

(93,680)

(112,392)

(199,970)

(11,278)

(30,121)

(224,018)

(11,451)

(39,130)

(19,531)

Currency translation effect on working capital, excluding cash

8,017

Accounts payable and accrued liabilities

(76,309)

(115,212)

Distributions of capital from unconsolidated affiliates

2,556

6,470

5,963

Dispositions of property and equipment and life insurance
proceeds

Net Cash Used in Investing Activities

Cash Flows from Financing Activities:

1,818

5,702

376

(112,035)

(169,471)

(437,180)

Net proceeds of bank credit facilities, net of new loan costs

—

—

Employer tax withholding on settlement of shares

(1,702)

(1,921)

49,665

(3,198)

Cash dividends

Purchases of treasury stock

Net Cash Used in Financing Activities

Effect of exchange rates on cash

Net Increase (Decrease) in Cash and Cash Equivalents

(44,220)

(94,138)

(106,454)

—

—

(100,459)

(45,922)

(96,059)

(160,446)

1,602

(19,877)

(8,951)

64,958

(11,706)

(45,479)

Cash and Cash Equivalents—Beginning of Period

450,193

385,235

430,714

Cash and Cash Equivalents—End of Period

$ 430,316 $

450,193 $

385,235

The accompanying Notes are an integral part of these Consolidated Financial Statements.

58

Net Income

Other Comprehensive Income

Restricted stock unit activity

Restricted stock activity

Tax deficiencies from employee benefit 
plans

Cash dividends

—

—

—

—

—

—

—

—

2,338

(1,947)

(3,004)

—

—

—

10,428

1,947

—

—

OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF EQUITY

(in thousands)

Common
Stock

Additional
Paid-in
Capital

Treasury
Stock

Retained
Earnings

Currency
Translation
Adjustments

Pension

Oceaneering
Shareholders'
Equity

Noncontrolling
Interests

Total Equity

Accumulated Other
Comprehensive Income
 (Loss)

Balance, December 31, 2014

$ 27,709

$ 229,640

$ (656,917)

$ 2,240,229

$ (178,810)

$ (4,380)

$ 1,657,471

$

Net Income

Other Comprehensive Income

Restricted stock unit activity

Restricted stock activity

Tax benefits from employee benefit plans

Cash dividends

Treasury stock purchases, 2,000,000 
shares

—

—

—

—

—

—

—

—

—

2,163

(1,871)

247

—

—

—

—

11,928

1,871

—

—

(100,459)

—

(118,705)

1,532

(117,173)

—

—

—

—

—

—

—

—

—

—

14,091

—

247

(106,454)

(100,459)

231,011

231,011

Balance, December 31, 2015

27,709

230,179

(743,577)

2,364,786

(297,515)

(2,848)

1,578,734

—

—

—

—

(106,454)

—

—

—

—

(94,138)

24,586

—

—

(5,559)

3,258

—

—

—

—

—

—

—

—

410

—

24,586

(2,301)

12,766

—

(3,004)

(94,138)

1,516,643

166,398

10,528

9,815

—

(44,220)

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

$ 1,657,471

231,011

(117,173)

14,091

—

247

(106,454)

(100,459)

1,578,734

24,586

(2,301)

12,766

—

(3,004)

(94,138)

1,516,643

166,398

10,528

9,815

—

(44,220)

5,354

Balance, December 31, 2016

27,709

227,566

(731,202)

2,295,234

(303,074)

Net Income

Other Comprehensive Income

Restricted stock unit activity

Restricted stock activity

Cash dividends

Noncontrolling interest

—

—

—

—

—

—

—

—

480

(2,921)

—

—

—

—

9,335

2,921

—

—

166,398

—

—

—

—

(44,220)

—

10,723

(195)

—

—

—

—

—

—

—

—

—

5,354

Balance, December 31, 2017

$ 27,709

$ 225,125

$(718,946) $2,417,412

$ (292,351) $

215

$ 1,659,164

$

5,354

$ 1,664,518

The accompanying Notes are an integral part of these Consolidated Financial Statements.

59

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1. SUMMARY OF MAJOR ACCOUNTING POLICIES

Principles of Consolidation.  The consolidated financial statements include the accounts of 
Oceaneering International, Inc. and our 50% or more owned and controlled subsidiaries.  We also 
consolidate entities that are determined to be variable interest entities if we determine that we are 
the primary beneficiary; otherwise, we account for those entities using the equity method of 
accounting.  We use the equity method to account for our investments in unconsolidated affiliated 
companies of which we own an equity interest of between 20% and 50% and as to which we have 
significant influence, but not control, over operations.  We use the cost method for all other long-
term investments.  Investments in entities that we do not consolidate are reflected on our balance 
sheet in Other non-current assets.  All significant intercompany accounts and transactions have been 
eliminated.

Use of Estimates.  The preparation of financial statements in conformity with accounting principles 
generally accepted in the United States ("U.S. GAAP") requires that our management make 
estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of 
contingent assets and liabilities at the date of the financial statements and the reported amounts of 
revenue and expense during the reporting period.  Actual results could differ from those estimates.

Reclassifications. Certain amounts from prior periods have been reclassified to conform with the 
current year presentation.

Cash and Cash Equivalents.  Cash and cash equivalents include demand deposits and highly liquid 
investments with original maturities of three months or less from the date of investment.

Accounts Receivable – Allowances for Doubtful Accounts. We determine the need for allowances for 
doubtful accounts using the specific identification method.  We do not generally require collateral 
from our customers.

Inventory. Inventory is valued at the lower of cost or net realizable value.  We determine cost using 
the weighted-average method.  During 2016, we recorded inventory write-downs totaling $30.5 
million for excess inventory of $25.2 million in our ROV segment and $5.3 million in our Subsea 
Products segment.  In 2015, we recorded inventory write-downs totaling $26.0 million: $15.7 million 
attributable to remotely operated vehicle components, as we determined the components would not 
be used as a result of the deterioration in market conditions, and $10.3 million in our Subsea 
Products segment, primarily the result of our decision to cease manufacturing subsea blow out 
preventer ("BOP") control systems.

Property and Equipment and Long-Lived Intangible Assets. We provide for depreciation of property 
and equipment on the straight-line method over estimated useful lives of eight years for ROVs, three 
to 20 years for marine services equipment (such as vessels and diving equipment), and three to 25 
years for buildings, improvements and other equipment.

Long-lived intangible assets, primarily acquired in connection with business combinations, include 
trade names, intellectual property and customer relationships and are being amortized with a 
weighted average remaining life of approximately eight years.  Amortization expense on intangible 
assets was $10.2 million, $10.2 million and $7.8 million in 2017, 2016 and 2015, respectively.

We charge the costs of repair and maintenance of property and equipment to operations as incurred, 
while we capitalize the costs of improvements that extend asset lives or functionality.

We capitalize interest on assets where the construction period is anticipated to be more than three 
months.  We capitalized $4.6 million,  $3.7 million and $2.4 million of interest in 2017, 2016 and 
2015, respectively.  We do not allocate general administrative costs to capital projects.  Upon the 
disposition of property and equipment, the related cost and accumulated depreciation accounts are 
relieved and any resulting gain or loss is included as an adjustment to cost of services and products.

60

Our management periodically, and upon the occurrence of a triggering event, reviews the 
realizability of our property and equipment and long-lived intangible assets to determine whether 
any events or changes in circumstances indicate that the carrying amount of the asset may not be 
recoverable.  For long-lived assets to be held and used, we base our evaluation on impairment 
indicators such as the nature of the assets, the future economic benefits of the assets, any historical 
or future profitability measurements and other external market conditions or factors that may be 
present.  If such impairment indicators are present or other factors exist that indicate that the 
carrying amount of an asset may not be recoverable, we determine whether an impairment has 
occurred through the use of an undiscounted cash flows analysis of the asset at the lowest level for 
which identifiable cash flows exist.  If an impairment has occurred, we recognize a loss for the 
difference between the carrying amount and the fair value of the asset.  For assets held for sale or 
disposal, the fair value of the asset is measured using fair market value less estimated cost to sell.  
Assets are classified as held-for-sale when we have a plan for disposal of certain assets and those 
assets meet the held for sale criteria.  

Business Acquisitions.  We account for business combinations using the acquisition method of 
accounting, with acquisition prices being allocated to the assets acquired and liabilities assumed 
based on their fair values at the respective dates of acquisition. 

In August 2017, we acquired a 60% controlling ownership interest in Dalgidj LLC ("Dalgidj") for 
approximately $12.4 million to be paid in 2017 and 2018.  In connection with the purchase of the 
equity interest, we advanced Dalgidj $6.4 million to pay off certain of its indebtedness. Dalgidj is an 
Azerbaijan company that provides office and yard facilities for warehousing, logistics and 
administration to foreign and local companies in the Caspian Sea basin.  Dalgidj also owns a 49% 
interest in a joint venture, which provides remotely operated vehicle solutions, air diving services, 
and engineering and project management services.

We have accounted for this acquisition by allocating the purchase price to the assets acquired and 
liabilities assumed based on their estimated fair values at the date of acquisition.  This purchase 
price allocation is preliminary and is subject to change when we obtain final asset and liability 
valuations.  Dalgidj's operating results are included in our Subsea Projects segment, and its activity 
subsequent to the date of acquisition was not significant.  We have recognized $5.4 million in 
Noncontrolling Interest on our Consolidated Balance Sheets. 

In April 2015, we completed the acquisition of C & C Technologies, Inc. ("C&C").  C&C is a global 
provider of ocean-bottom mapping services utilizing customized autonomous underwater vehicles 
and provides marine construction surveys for both surface and subsea assets, as well as satellite-
based positioning services for drilling rigs and seismic and construction vessels. C&C also provides 
land and near-shore survey services along the U.S. Gulf Coast and in Mexico, and performs shallow 
water conventional geophysical surveys in the U.S. Gulf of Mexico.  The acquisition price of 
approximately $224 million was paid in cash.  We have accounted for this acquisition by allocating 
the purchase price to the assets acquired and liabilities assumed based on their estimated fair values 
at the date of acquisition.  Based on the terms of the acquisition agreement, all of our goodwill and 
other intangible assets associated with the C&C acquisition will be deductible for income tax 
purposes.  We have included C&C's operations in our consolidated financial statements starting from 
the date of closing, and its operating results are reflected in our Subsea Projects segment.  The 
acquisition of C&C did not have a material effect on our operating results, cash flows from operations 
or financial position.

We made several other smaller acquisitions during the periods presented, none of which were 
material.

Goodwill.   In our annual evaluation of goodwill for impairment, we first assess qualitative factors to 
determine whether the existence of events or circumstances led to a determination that it was more 
likely than not that the fair value of a reporting unit is less than its carrying amount.  If, after 
assessing the totality of events or circumstances, we determined it was more likely than not that the 
fair value of a reporting unit was less than its carrying amount, we were required to perform the first 
step of the two-step impairment test.  We tested the goodwill attributable to each of our reporting 
units for impairment as of December 31, 2017 and 2016 and concluded that there was no 
impairment.  In January 2017, the Financial Accounting Standards Board ("FASB") issued Accounting 
61

Standards Update ("ASU") 2017-04 "Intangibles - Goodwill and Other (Topic 350) Simplifying the 
Test for Goodwill Impairment."  This update simplifies how an entity is required to test goodwill for 
impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill 
impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying 
amount of that goodwill. Under the amendments in this update, an entity should perform its annual, 
or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying 
amount.  An entity should recognize an impairment charge for the amount by which the carrying 
amount exceeds the reporting unit’s fair value.  However, the loss recognized should not exceed the 
total amount of goodwill allocated to that reporting unit.  Additionally, an entity should consider 
income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit 
when measuring the goodwill impairment loss, if applicable.  An entity still has the option to perform 
the qualitative assessment for a reporting unit to determine if the quantitative impairment test is 
necessary.  The amendments in this update are effective beginning January 1, 2020.  Early adoption 
is permitted for testing dates after January 1, 2017, and the update is to be applied on a prospective 
basis.  We adopted this update effective January 1, 2017.

The only changes in our reporting units' goodwill balances during the periods presented are from 
business acquisitions, as discussed above, and currency exchange rate changes.  For information 
regarding goodwill by business segment, see Note 7.

Revenue Recognition.  We recognize our revenue according to the type of contract involved.  On a 
daily basis, we recognize revenue under contracts that provide for specific time, material and 
equipment charges, which we bill periodically, ranging from weekly to monthly.

We account for significant fixed-price contracts, which we enter into mainly in our Subsea Products 
segment, and to a lesser extent in our Subsea Projects and Advanced Technologies segments, using 
the percentage-of-completion method.  In 2017, we accounted for 20% of our revenue using the 
percentage-of-completion method.  In determining whether a contract should be accounted for using 
the percentage-of-completion method, we consider whether:

•

the customer provides specifications for the construction of facilities or production of goods or
for the provision of related services;

• we can reasonably estimate our progress towards completion and our costs;
•

the contract includes provisions as to the enforceable rights regarding the goods or services
to be provided, consideration to be received and the manner and terms of payment;
the customer can be expected to satisfy its obligations under the contract; and

•
• we can be expected to perform our contractual obligations.

Under the percentage-of-completion method, we generally recognize estimated contract revenue 
based on costs incurred to date as a percentage of total estimated costs.  Changes in the expected 
cost of materials and labor, productivity, scheduling and other factors affect the total estimated 
costs.  Additionally, external factors, including weather or other factors outside of our control, may 
also affect the progress and estimated cost of a project's completion and, therefore, the timing of 
income and revenue recognition.  We routinely review estimates related to our contracts and reflect 
revisions to profitability in earnings immediately.  If a current estimate of total contract cost 
indicates an ultimate loss on a contract, we recognize the projected loss in full when we determine it.  
In prior years, we have recorded adjustments to earnings as a result of revisions to contract 
estimates.  Although we are continually striving to accurately estimate our contract costs and 
profitability, adjustments to overall contract costs could be significant in future periods.

We recognize the remainder of our revenue when persuasive evidence of an arrangement exists, 
delivery has occurred or services have been rendered, price is fixed or determinable and collection is 
reasonably assured.

Revenue in Excess of Amounts Billed is classified as accounts receivable and relates to recoverable 
costs and accrued profits on contracts in progress.  Billings in Excess of Revenue Recognized on 
uncompleted contracts are classified in accrued liabilities.

62

Revenue in Excess of Amounts Billed on uncompleted fixed-price contracts accounted for using the 
percentage-of-completion method is summarized as follows:

(in thousands)
Revenue recognized

Less: Billings to customers

Revenue in excess of amounts billed

December 31,

2017
349,233 $

2016
538,986

(309,355)

(488,814)

39,878 $

50,172

$

$

Billings in Excess of Revenue Recognized on uncompleted fixed-price contracts accounted for using 
the percentage-of-completion method are summarized as follows: 

(in thousands)
Amounts billed to customers

Less: Revenue recognized

Billings in excess of revenue recognized

December 31,

2017
145,258 $

2016
178,914

(111,330)

(81,800)

33,928 $

97,114

$

$

Stock-Based Compensation.  We recognize all share-based payments to directors, officers and 
employees over their vesting periods in the income statement based on their estimated fair values.  
For more information on our employee benefit plans, see Note 8.

Income Taxes.  We provide income taxes at appropriate tax rates in accordance with our 
interpretation of the respective tax laws and regulations after review and consultation with our 
internal tax department, tax advisors and, in some cases, legal counsel in various jurisdictions.  We 
provide for deferred income taxes for differences between carrying amounts of assets and liabilities 
for financial and tax reporting purposes.  We provide a valuation allowance against deferred tax 
assets when it is more likely than not that the asset will not be realized.

We recognize the benefit for a tax position if the benefit is more likely than not to be sustainable 
upon audit by the applicable taxing authority.  If this threshold is met, the tax benefit is then 
measured and recognized at the largest amount that we believe is greater than 50% likely of being 
realized upon ultimate settlement.  We account for any applicable interest and penalties on uncertain 
tax positions as a component of our provision for income taxes on our financial statements.

For more information on income taxes, please see Note 3.

Foreign Currency Translation.  The functional currency for most of our foreign subsidiaries is the 
applicable local currency.  Results of operations for foreign subsidiaries with functional currencies 
other than the U.S. dollar are translated into U.S. dollars using average exchange rates during the 
period.  Assets and liabilities of these foreign subsidiaries are translated into U.S. dollars using the 
exchange rates in effect at the balance sheet date, and the resulting translation adjustments are 
recognized, net of tax, in accumulated other comprehensive income as a component of shareholders' 
equity.  All foreign currency transaction gains and losses are recognized currently in the Consolidated 
Statements of Income.  We recorded $5.2 million, $4.8 million and $15.4 million of foreign currency 
transaction losses in 2017, 2016 and 2015, respectively, and those amounts are included as a 
component of Other income (expense), net. 

Earnings per Share.  For each year presented, the only difference between our annual calculated 
weighted average basic and diluted number of shares outstanding is the effect of outstanding 
restricted stock units.  

Repurchase Plan.  In December 2014, our Board of Directors approved a share repurchase program 
under which we may repurchase up to 10 million shares of our common stock on a discretionary 
basis.  The program calls for the repurchases to be made in the open market, or in privately 
negotiated transactions from time to time, in compliance with applicable laws, rules and regulations, 
including Rule 10b-18 under the Securities Exchange Act of 1934, as amended, subject to market 
and business conditions, levels of available liquidity, cash requirements for other purposes, 
applicable legal requirements and other relevant factors.  The timing and amount of any repurchases 

63

will be determined by management based on its evaluation of these factors.  We expect that any 
shares repurchased under the program will be held as treasury stock for future use. The program 
does not obligate us to repurchase any particular number of shares.  We account for the shares we 
hold in treasury under the cost method, at average cost.  Under the program, we had repurchased 2 
million shares of our common stock for $100 million through December 31, 2017.  

Financial Instruments.  We recognize all derivative instruments as either assets or liabilities in the 
balance sheet and measure those instruments at fair value.  Subsequent changes in fair value are 
reflected in current earnings, other comprehensive income or changes in assets or liabilities, 
depending on whether a derivative instrument is designated as part of a hedge relationship and, if it 
is, the type of hedge relationship.  See Note 6 for information relative to the interest rate swaps we 
have in effect. 

New Accounting Standards. In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts 
with Customers."  ASU 2014-09, as amended, completes the joint effort by the FASB and 
International Accounting Standards Board to improve financial reporting by creating common 
revenue recognition guidance for U.S. GAAP and International Financial Reporting Standards.  ASU 
2014-09 applies to all companies that enter into contracts with customers to transfer goods or 
services.  ASU 2014-09 is effective for interim and annual reporting periods beginning after 
December 15, 2017.  Early application is not permitted before periods beginning after December 15, 
2016, and we have elected to apply ASU 2014-09 by recognizing the cumulative effect of applying 
ASU 2014-09 at the date of initial application and not adjusting comparative information.

We formed a project team to implement this standard.  Our project team produced the procedures 
and control changes required to address the impacts that ASU 2014-09 may have on our business. 
We completed training our staff on the procedures and controls that came into effect 
January 1, 2018.  We continue to believe that our project plan will enable us to complete all of the 
required work to implement our new procedures and controls and calculate the cumulative effect of 
applying ASU 2014-09 at the date of initial application, in line with the timeline and requirements of 
the standard.

In our service-based business lines, which principally charge on a dayrate basis for services 
provided, we have preliminarily concluded there will be no significant impact in the amount or 
pattern of revenue and profit recognition as a result of the implementation of ASC 2014-09. In our 
product based business lines, we expect impacts on the pattern of our revenue and profit recognition 
as a result of the implementation of ASC 2014-09.

Based on our overall assessment performed to date, we do not have a significant adjustment to be 
made to retained earnings on January 1, 2018. 

In July 2015, the FASB issued ASU 2015-11, "Inventory - Simplifying the Measurement of 
Inventory."  ASU 2015-11 requires companies to measure inventory at the lower of cost or net 
realizable value rather than at the lower of cost or market.  Net realizable value is the estimated 
selling price in the ordinary course of business, less reasonably predictable costs of completion, 
disposal and transportation.  This guidance was effective for our inventories beginning 
January 1, 2017.  This update has not had a material impact on our consolidated financial 
statements. 

In January 2016, the FASB issued ASU 2016-01, "Financial Instruments—Overall (Subtopic 825-10) 
Recognition and Measurement of Financial Assets and Financial Liabilities."  This update:

•

•

requires equity investments (except those accounted for under the equity method of
accounting or those that result in consolidation of the investee) to be measured at fair value,
with changes in fair value recognized in net income;  and

simplifies the impairment assessment of equity investments without readily determinable fair
values by requiring a qualitative assessment to identify impairment.  When a qualitative
assessment indicates that impairment exists, an entity is required to measure the investment
at fair value.

64

ASU 2016-01 is effective for us beginning on January 1, 2018.  We do not anticipate that this update 
will have a material effect on our consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02, "Leases."  This update requires reporting entities 
to separate the lease components from the non-lease components in a contract and recognize lease 
assets and lease liabilities on the balance sheet for substantially all lease arrangements.  
ASU 2016-02 is effective for us beginning January 1, 2019.  We have formed a project team to 
implement ASU 2016-02 and we are currently evaluating the requirements of ASU 2016-02 and have 
not yet determined its impact on our consolidated financial statements.  

In March 2016, the FASB issued ASU 2016-09, "Compensation – Stock Compensation – 
Improvements to Employee Share-Based Payment Accounting."  This update simplifies several 
aspects of accounting for share-based payment transactions, including the income tax consequences, 
classification of awards as either equity or liabilities, and the classification on the statement of cash 
flows.  In addition, the update allows an entity-wide accounting policy election to either estimate the 
number of awards that are expected to vest or account for forfeitures when they occur.  The element 
of the update that will have the most impact on our financial statements will be income tax 
consequences.  Excess tax benefits and tax deficiencies on share-based compensation awards are 
now included in our tax provision within our condensed consolidated statement of operations as 
discrete items in the reporting period in which they occur, rather than (as was the previous 
accounting treatment) recording in additional paid-in capital on our condensed consolidated balance 
sheets.  We have also elected to continue our current policy of estimating forfeitures of share-based 
compensation awards at the time of grant and revising in subsequent periods to reflect actual 
forfeitures.  In our consolidated statements of cash flows for the years ended December 31, 2016 
and 2015, we have reclassified two items to conform with the presentation specified under 
ASU 2016-09:  (1) we have reclassified the effect related to the tax deficiency associated with share-
based compensation from financing activities to operating activities; and (2) we have reclassified the 
amounts related to withholding tax payments from operating activities to financing activities.  Other 
than these two cash flow items applied retrospectively, we have implemented ASU 2016-09 
prospectively beginning January 1, 2017.

In October 2016, the FASB issued ASU 2016-16, "Income Taxes (Topic 740) – Intra-Entity Transfers 
of Assets Other than Inventory." Current U.S. GAAP generally prohibits the recognition of current 
and deferred income taxes for an intra-entity asset transfer until the asset has been sold to an 
outside party. The amendments in this update will eliminate the exception for an intra-entity transfer 
of an asset other than inventory.  Two common examples of assets included within the scope of this 
update are intellectual property and property, plant and equipment. The exception for an intra-entity 
transfer of inventory will remain in place. The amendments in this update are effective for us 
beginning January 1, 2018.  We do not anticipate that this update will have a material effect on our 
consolidated financial statements.

In February 2018, the FASB issued ASU 2018-02, "Income Statement – Reporting Comprehensive 
Income (Topic 220) Reclassification of Certain Tax Effects from Accumulated Other Comprehensive 
Income."  The amendments in this update allow a reclassification from accumulated other 
comprehensive income to retained earnings for stranded tax effects resulting from the 
December 2017 enactment of U.S. tax reform legislation commonly referred to as the Tax Cuts and 
Jobs Act (the "Tax Act").  However, because the amendments only relate to the reclassification of the 
income tax effects of the Tax Act, the underlying guidance that requires that the effect of a change in 
tax laws or rates be included in income from continuing operations is not affected.  The amendments 
in this update also require certain disclosures about stranded tax effects.  The amendments in this 
update are effective for us beginning January 1, 2019, and early adoption is permitted.  We do not 
anticipate that this update will have a material effect on our consolidated financial statements.

65

2. SELECTED BALANCE SHEET INFORMATION

The following is information regarding selected balance sheet accounts:

(in thousands)
Inventory:

Remotely operated vehicle parts and components

Other inventory, primarily raw materials

Total

Other Non-Current Assets:

Intangible assets, net

Angola bonds

Cash surrender value of life insurance policies

Investment in unconsolidated affiliates

Deferred income taxes

Other

Total

Accrued Liabilities:

Payroll and related costs

Accrued job costs

Deferred revenue

Income taxes payable

Other

Total

Other Long-Term Liabilities:

Deferred income taxes

Supplemental Executive Retirement Plan

Accrued post-employment benefit obligations

Other

Total

December 31,

2017

2016

$ 97,313 $ 118,236

117,969

161,894

$ 215,282 $ 280,130

$ 85,293 $ 87,801

68,280

54,987

49,094

24,633

34,458

59,130

60,160

39,826

12,187

11,807

$ 316,745 $ 270,911

$ 101,989 $ 141,485

58,823

63,040

30,589

95,817

59,331

122,223

35,126

72,606

$ 350,258 $ 430,771

$ 42,040 $ 236,113

45,037

3,352

40,894

49,163

4,648

22,326

$ 131,323 $ 312,250

66

3. INCOME TAXES

In December 2017, the United States enacted the Tax Act, which includes a number of changes to 
existing U.S. tax laws that have an impact on our income tax provision, most notably a reduction of 
the U.S. corporate income tax rate from 35 percent to 21 percent for tax years beginning after 
December 31, 2017, and the creation of a territorial tax system with a one time mandatory tax on 
applicable previously deferred earnings of foreign subsidiaries.  The Tax Act also makes prospective 
changes beginning in 2018, including a base erosion and anti abuse tax ("BEAT"), a global intangible 
low taxed income ("GILTI") tax, additional limitations on the deductibility of executive compensation, 
limitations on the deductibility of interest expense and repeal of the domestic manufacturing 
deduction.  

We recognized the income tax effects of the Tax Act in our financial statements for the year ended 
December 31, 2017 in accordance with Staff Accounting Bulletin No. 118 ("SAB 118"), which 
provides SEC staff guidance for the application of accounting standards for income taxes in the 
reporting period in which the Tax Act was enacted.  As such, our financial results reflect provisional 
amounts for those specific income tax effects of the Tax Act for which the accounting is incomplete 
but a reasonable estimate could be determined.  The 2017 Tax Act's U.S. tax law changes that we 
believe will have a material impact on our federal income taxes are as follows:

Reduction of the U.S. corporate income tax rate.  At December 31, 2017, we remeasured our 
deferred tax assets and liabilities to reflect the reduction in the U.S. corporate income tax 
rate from 35 percent to 21 percent, resulting in a $23.1 million decrease in income tax 
expense for the year ended December 31, 2017 and a corresponding $23.1 million decrease 
in net deferred tax liabilities as of December 31, 2017.  However, our accounting for U.S. 
deferred taxes is based on estimates, which could change and potentially affect the 
measurement of these balances or potentially give rise to new deferred tax amounts; and

Transition tax on foreign earnings.  The Tax Act imposes a one time transition tax on 
applicable unremitted earnings and profits of the foreign subsidiaries of our U.S. 
subsidiaries.  Prior to enactment of the Tax Act, we recognized a deferred tax liability for 
certain foreign earnings that were considered to be repatriated and did not recognize a 
deferred tax liability related to the unremitted earnings of certain of our foreign subsidiaries 
that we considered to be indefinitely reinvested.  The final determination of the transition tax 
requires further analysis regarding the amount and composition of our historical foreign 
earnings and tax pools due to estimates related to certain yet-to-be filed current foreign tax 
returns, foreign statutory financial reports and foreign tax audits.  The final determination is 
expected to be completed and reflected in our financial statements issued for subsequent 
reporting periods that fall within the measurement period provided by SAB 118.  We have 
provided a provisional mandatory repatriation tax of approximately $9.0 million fully offset by 
available foreign tax credits.  Additionally, upon enactment, we believe that certain of our 
foreign earnings, where we recognized a deferred tax liability upon future repatriation, will 
now be subject to tax-free repatriation.  As a result, we have recognized a provisional $222 
million decrease in income tax expense for the year ended December 31, 2017 and a 
corresponding decrease in net deferred tax liabilities as of December 31, 2017.  The transition 
tax will also impact the utilization of our remaining foreign tax credits, which will impact our 
valuation allowance analysis related to those deferred tax assets.  We have provided a 
provisional valuation allowance of $56.0 million against such deferred tax assets.  

67

Our provisions (benefit) for income taxes and our cash taxes paid are as follows:

(in thousands)
Current:
Domestic

Foreign

Total current

Deferred:
Domestic

Foreign

Total deferred

Year Ended December 31,
2016

2015

2017

$

13,390 $

(6,899) $

37,381

50,771

(213,200)

(21,813)

(235,013)

25,561

18,662

(8,617)

8,715

98

11,028

65,132

76,160

40,284

(11,194)

29,090

Total provision (benefit) for income taxes

Cash taxes paid

$ (184,242) $

18,760 $

105,250

$

43,347 $

75,819 $

119,591

The components of income (loss) before income taxes are as follows:

(in thousands)
Domestic

Foreign

Income (loss) before income taxes

$

$

Year Ended December 31,
2016

2017
(93,053) $ (180,132) $

75,209

223,478

2015

51,018

285,243

(17,844) $

43,346 $

336,261

As of December 31, 2017 and 2016, our worldwide deferred tax assets, liabilities and net deferred 
tax liabilities were as follows: 

(in thousands)
Deferred tax assets:
Deferred compensation

Deferred income

Accrued expenses

Net operating loss and other carryforwards

Other

Gross deferred tax assets

Valuation allowances

Total deferred tax assets

Deferred tax liabilities:
Property and equipment

Unremitted foreign earnings not considered indefinitely reinvested

Basis difference in equity investments

Total deferred tax liabilities

Net deferred income tax liability

December 31,

2017

2016

$

22,325 $

38,602

2,015

11,652

222,065

2,203

9,830

24,663

14,140

46,745

260,260

133,980

(206,586)

(4,200)

53,674 $

129,780

65,366 $

86,237

—

5,715

257,414

10,055

71,081 $

353,706

17,407 $

223,926

$

$

$

$

68

Our net deferred tax liability is reflected within our balance sheet as follows: 

(in thousands)
Deferred tax liabilities

Long-term deferred tax assets

Net deferred income tax liability

December 31,

2017

42,040 $

2016
236,113

(24,633)

(12,187)

17,407 $

223,926

$

$

At December 31, 2017, we had approximately $56 million of foreign tax credits and no U.S. net 
operating losses available to reduce future payments of U.S. federal income taxes.  The tax credits 
expire commencing in 2024.  As a result of the Tax Act, we have established a deferred tax asset 
valuation allowance against the entire carryforward.

At December 31, 2017, we had approximately $740 million of net operating and other loss 
carryforwards that were generated in various worldwide jurisdictions.  The carryforwards include 
$692 million that do not expire and $48 million that will expire from 2018 through 2025.  We have 
recorded a valuation allowance of $33 million on losses and other deferred tax assets as our 
management believes at this time that it is more likely than not that the deferred tax asset will not 
be realized.  At December 31, 2017, we have a foreign deferred tax asset of approximately $113 
million relating to a net operating loss included on tax returns filed in 2017.  Although this net 
operating loss carryforward has an indefinite life, a corresponding valuation allowance for the same 
amount was recognized because our management believes it will never be realized based on the 
nature of the loss and our current organizational structure.

Reconciliations between the actual provision for income taxes (benefit) on continuing operations and 
that computed by applying the U.S. statutory rate of 35% to income before income taxes were as 
follows:

Year Ended December 31,

2017

2016

2015

Income tax provision (benefit) at the U.S. statutory rate

$

(6,245) $

15,171 $

117,691

Tax Act - earnings subject to tax-free repatriation

Tax Act - remeasure of net U.S. deferred tax liabilities

Valuation allowances

Foreign tax rate differential

Stock compensation

Other items, net

(222,019)

(23,124)

89,217

(21,163)

3,112

(4,020)

—

—

4,200

(1,766)

—

1,155

—

—

—

(8,505)

—

(3,936)

Total provision (benefit) for income taxes

$ (184,242) $

18,760 $

105,250

We recognize the benefit for a tax position if the benefit is more likely than not to be sustainable 
upon audit by the applicable taxing authority.  If this threshold is met, the tax benefit is then 
measured and recognized at the largest amount that we believe is greater than 50% likely of being 
realized upon ultimate settlement.

We account for any applicable interest and penalties on uncertain tax positions as a component of 
our provision for income taxes on our financial statements.  We increased/(decreased) income tax 
expense by $0.6 million, $1.2 million and $(0.9) million in 2017, 2016 and 2015, respectively, for 
penalties and interest on uncertain tax positions, which brought our total liabilities for penalties and 
interest on uncertain tax positions to $2.6 million and $3.2 million on our balance sheets at 
December 31, 2017 and 2016, respectively.  All additions or reductions to those liabilities would 
affect our effective income tax rate in the periods of change.

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, not 
including associated foreign tax credits and penalties and interest, is as follows:

69

(in thousands)
Beginning of year

Additions based on tax positions related to the current year

Reductions for expiration of statutes of limitations

Additions (reductions) based on tax positions related to prior
years

Reductions based on tax positions related to prior years

Settlements

Balance at end of year

Year Ended December 31,
2016

2015

2017

$

6,330 $

5,245 $

1,213

(650)

314

(962)

(906)

1,999

(1,028)

114

—

—

5,575

260

(1,649)

1,059

—

—

$

5,339 $

6,330 $

5,245

Including associated foreign tax credits and penalties and interest, we have accrued a net total of 
$5.6 million in the caption "other long-term liabilities" on our balance sheet at December 31, 2017 
for unrecognized tax benefits.  We do not believe that the total of unrecognized tax benefits will 
significantly increase or decrease in the next 12 months.

We file a consolidated U.S. federal income tax return for Oceaneering International, Inc. and our 
domestic subsidiaries.  We conduct our international operations in a number of locations that have 
varying laws and regulations with regard to income and other taxes, some of which are subject to 
interpretation.  Our management believes that adequate provisions have been made for all taxes 
that will ultimately be payable, although final determination of tax liabilities may differ from our 
estimates.

Our tax returns are subject to audit by taxing authorities in multiple jurisdictions.  These audits often 
take years to complete and settle.  The following lists the earliest tax years open to examination by 
tax authorities where we have significant operations:

Jurisdiction
United States

United Kingdom

Norway

Angola

Brazil

Australia

Periods

2014

2015

2007

2013

2012

2013

70

4. SELECTED INCOME STATEMENT INFORMATION

The following schedule shows our revenue, costs and gross margins by services and products: 

(in thousands)
Revenue:

Services

Products

Total revenue

Cost of Services and Products:

Services

Products

Unallocated expenses

Total cost of services and products

Gross margin:
Services

Products

Unallocated expenses

Total gross margin

5.

DEBT

Year Ended December 31,
2016

2015

2017

$ 1,181,229 $ 1,509,786 $ 2,001,167

740,278

761,817

1,061,587

1,921,507

2,271,603

3,062,754

1,040,817

1,330,218

1,585,305

625,843

60,237

615,438

46,720

800,316

71,704

1,726,897

1,992,376

2,457,325

140,412

114,435

179,568

146,379

415,862

261,271

(60,237)

(46,720)

(71,704)

$

194,610 $

279,227 $

605,429

Long-term Debt consisted of the following: 

(in thousands)

4.650% Senior Notes due 2024:

Principal of the notes

Issuance costs, net of amortization

Fair value of interest rate swaps on $200 million of principal

Term Loan Facility

Revolving Credit Facility

Long-term Debt

December 31,

2017

2016

$ 500,000 $ 500,000

(4,698)

(2,990)

(5,385)

(1,557)

300,000

300,000

—

—

$ 792,312 $ 793,058

In October 2014, we entered into a credit agreement (as amended, the "Credit Agreement") with a 
group of banks.  In February 2018, we entered into Agreement and Amendment No. 4 to Credit 
Agreement ("Amendment No. 4") to the Credit Agreement.  The Credit Agreement provides for a 
$500 million five-year revolving credit facility (the "Revolving Credit Facility").  The Credit Agreement 
previously provided for a $300 million three-year term loan, which we repaid in full in 
February 2018, using net proceeds from our February 2018 offering of our 6.000% Senior Notes due 
2028 described further below.  Subject to certain conditions, the aggregate commitments under the 
Revolving Credit Facility may be increased by up to $300 million at any time upon agreement 
between us and existing or additional lenders.  Borrowings under the Revolving Credit Facility may 
be used for general corporate purposes.  Amendment No. 4 amended the Credit Agreement to, 
among other things, extend the maturity of the Revolving Credit Facility to January 25, 2023 with 
the extending Lenders, which represent 90% of the existing commitments of the Lenders, such that 
(a) the total commitments for the Revolving Credit Facility will be $500 million until 
October 25, 2021, and thereafter $450 million until January 25, 2023.

Borrowings under the Revolving Credit Facility bear interest at an Adjusted Base Rate or the 
Eurodollar Rate (both as defined in the Credit Agreement), at our option, plus an applicable margin 
based on our Leverage Ratio (as defined in the Credit Agreement) and, at our election, based on the 
ratings of our senior unsecured debt by designated ratings services, thereafter to be based on such 
debt ratings.  The applicable margin varies: (1) in the case of advances bearing interest at the 
Adjusted Base Rate, from 0.125% to 0.750%; and (2) in the case of advances bearing interest at 

71

the Eurodollar Rate, from 1.125% to 1.750%.  The Adjusted Base Rate is the highest of (1) the per 
annum rate established by the administrative agent as its prime rate, (2) the federal funds rate plus 
0.50% and (3) the daily one-month LIBOR plus 1%.  We pay a commitment fee ranging from 
0.125% to 0.300% on the unused portion of the Revolving Credit Facility, depending on our Leverage 
Ratio.  The commitment fees are included as interest expense in our consolidated financial 
statements. 

The Credit Agreement contains various covenants that we believe are customary for agreements of 
this nature, including, but not limited to, restrictions on our ability and the ability of each of our 
subsidiaries to incur debt, grant liens, make certain investments, make distributions, merge or 
consolidate, sell assets and enter into certain restrictive agreements.  We are also subject to a 
maximum adjusted total Capitalization Ratio (as defined in the Credit Agreement) of 55%.  The 
Credit Agreement includes customary events of default and associated remedies.  As of 
December 31, 2017, we were in compliance with all the covenants set forth in the Credit Agreement.

In November 2014, we completed the public offering of $500 million aggregate principal amount of 
4.650% Senior Notes due 2024 (the "2024 Senior Notes").  We pay interest on the 2024 Senior 
Notes on May 15 and November 15 of each year.  The 2024 Senior Notes are scheduled to mature on 
November 15, 2024.  We may redeem some or all of the 2024 Senior Notes prior to maturity at 
specified redemption prices.  We used the net proceeds from the offering for general corporate 
purposes, including funding the C&C acquisition, other capital expenditures and repurchases of 
shares of our common stock. 

We incurred $6.9 million of issuance costs related to the 2024 Senior Notes and $2.6 million of new 
loan costs, including costs of the amendments prior to Amendment No. 4, related to the Credit 
Agreement.  We are amortizing those costs, which are included on our balance sheet, as a reduction 
of debt for the 2024 Senior Notes and as an other non-current asset for the Credit Agreement, to 
interest expense to November 2024 for the 2024 Senior Notes and to January 2023 for the Credit 
Agreement.  

We have two interest rate swaps in place on a total of $200 million of the 2024 Senior Notes for the 
period to November 2024.  See Note 6 of Notes to Consolidated Financial Statements included in this 
report for a description of these interest rate swaps. 

In February 2018, we completed the public offering of $300 million aggregate principal amount of 
6.000% Senior Notes due 2028 (the "2028 Senior Notes").  We will pay interest on the 2028 Senior 
Notes on February 1 and August 1 of each year, beginning on August 1, 2018.  The 2028 Senior 
Notes are scheduled to mature on February 1, 2028.  We may redeem some or all of the 2028 Senior 
Notes at specified redemption prices.  We used the net proceeds from the offering to repay our term 
loan indebtedness referred to above.

We made cash interest payments of $32.4 million, $29.2 million and $27.2 million in 2017, 2016 and 
2015, respectively.

72

6. COMMITMENTS AND CONTINGENCIES

Lease Commitments

At December 31, 2017, we occupied several facilities under noncancellable operating leases expiring 
at various dates through 2035.  Future minimum rentals under all of our operating leases, including 
vessel rentals, are as follows:

(in thousands)
2018

2019

2020

2021

2022

$

31,243

23,116

19,579

16,929

15,446

Thereafter

Total Lease Commitments

132,396

$

238,709

Rental expense, which includes hire of vessels, specialized equipment and real estate rental, was 
approximately $97 million, $205 million and $229 million in 2017, 2016 and 2015, respectively.

Insurance

The workers' compensation, maritime employer's liability and comprehensive general liability 
insurance policies that we purchase each include a deductible layer, for which we would be 
responsible, that we consider financially prudent.  Insurance above the deductible layers can be by 
occurrence or in the aggregate.  We determine the level of accruals for claims exposure by reviewing 
our historical experience and current year claim activity.  We do not record accruals on a present-
value basis.  We review larger claims with insurance adjusters and establish specific reserves for 
known liabilities.  We establish an additional reserve for incidents incurred but not reported to us for 
each year using our estimates and based on prior experience.  We believe we have established 
adequate accruals for expected liabilities arising from those obligations.  However, it is possible that 
future earnings could be affected by changes in our estimates relating to these matters.

Litigation

On June 17, 2014, Peter L. Jacobs, a purported shareholder, filed a derivative complaint against all of 
the then current members of our board of directors and one of our former directors, as defendants, 
and our company, as nominal defendant, in the Court of Chancery of the State of Delaware.  Through 
the complaint, the plaintiff asserted, on behalf of our company, actions for breach of fiduciary duties 
and unjust enrichment in connection with prior determinations of our board of directors relating to 
nonexecutive director compensation.  The plaintiff sought relief including disgorgement of payments 
made to the defendants, an award of unspecified damages and an award for attorneys’ fees and 
other costs.  We and the defendants filed a motion to dismiss the complaint and a supporting brief.  
Subsequently, the parties to the litigation jointly requested and received a series of extension orders 
from the Court to extend the time for certain filings.  The last such extension expired on September 
16, 2016.  By letter dated August 30, 2017, we received notice from the Office of the Register in 
Chancery advising the parties that the Court was closing the matter for failure to prosecute or to 
comply with an order of the Court. 

In the ordinary course of business, we are subject to actions for damages alleging personal injury 
under the general maritime laws of the United States, including the Jones Act, for alleged 
negligence.  We report actions for personal injury to our insurance carriers and believe that the 
settlement or disposition of those claims will not have a material adverse effect on our consolidated 
financial position, results of operations or cash flows.

Various other actions and claims are pending against us, most of which are covered by insurance.  
Although we cannot predict the ultimate outcome of these matters, we believe that our ultimate 

73

liability, if any, that may result from these other actions and claims will not materially affect our 
results of operations, cash flows or financial position.

Letters of Credit

We had $67 million and $54 million in letters of credit outstanding as of December 31, 2017 and 
2016, respectively, as guarantees in force for self-insurance requirements and various bid and 
performance bonds, which are usually for the duration of the applicable contract.

Financial Instruments and Risk Concentration

In the normal course of business, we manage risks associated with foreign exchange rates and 
interest rates through a variety of strategies, including the use of hedging transactions.  As a matter 
of policy, we do not use derivative instruments unless we have an underlying exposure.  Other 
financial instruments that potentially subject us to concentrations of credit risk are principally cash 
and cash equivalents and accounts receivable.

The carrying values of cash and cash equivalents approximate their fair values due to the short-term 
maturity of the underlying instruments.  Accounts receivable are generated from a broad group of 
customers, primarily from within the energy industry, which is our major source of revenue.  Due to 
their short-term nature, carrying values of our accounts receivable and accounts payable 
approximate fair market values.  We had borrowings of $300 million as of December 31, 2017 under 
our term loan facility.  Due to the short-term nature of the associated interest rate periods, the 
carrying value of our debt under the term loan facility approximated its fair value.  The fair value of 
this debt is classified as Level 2 in the fair value hierarchy under U.S. GAAP (inputs other than 
quoted prices in active markets for similar assets and liabilities that are observable or can be 
corroborated by observable market data for substantially the full term for the assets or liabilities). 

We estimated the fair market value of the 2024 Senior Notes to be $489 million at December 31, 
2017 based on quoted prices.  Since the market for the 2024 Senior Notes is not an active market, 
the fair value of the 2024 Senior Notes is classified within Level 2 in the fair value hierarchy under 
U.S. GAAP.

We have two interest rate swaps in place on a total of $200 million of the 2024 Senior Notes for the 
period to November 2024.  The agreements swap the fixed interest rate of 4.650% on $200 million 
of the 2024 Senior Notes to the floating rate of one month LIBOR plus 2.426% and on another $100 
million to one month LIBOR plus 2.823%.  We estimate the combined fair value of the interest rate 
swaps to be a net liability of $3.0 million at December 31, 2017, which is included on our balance 
sheet in our other long-term liabilities  These values were arrived at using a discounted cash flow 
model using Level 2 inputs. 

Since the second quarter of 2015, the exchange rate for the Angolan kwanza relative to the U.S. 
dollar generally has been declining, although the exchange rate was relatively stable during 2017.  
As our functional currency in Angola is the U.S. dollar, we recorded foreign currency transaction 
losses related to the kwanza of $0.1 million, $7.3 million and $17.4 million in 2017, 2016 and 2015, 
as a component of Other income (expense), net in our Consolidated Statements of Income for those 
respective periods.  Our foreign currency transaction losses in 2016 and 2015 related primarily to 
the remeasurement of our Angolan kwanza cash balances to U.S. dollars.  Conversion of cash 
balances from kwanza to U.S. dollars is controlled by the central bank in Angola, and the central 
bank has slowed this process since mid-2015, causing our kwanza cash balances to increase. As of 
December 31, 2017, we had the equivalent of approximately $27 million of cash in kwanza in Angola 
reflected on our balance sheet.  

To mitigate our currency exposure risk in Angola, we have used kwanza to purchase $70 million 
equivalent Angolan central bank (Banco Nacional de Angola) bonds with maturities of $60 million 
during 2018 and $10 million in 2020.  The bonds are denominated as U.S. dollar equivalents, so 
that, upon payment of semi-annual interest and principal upon maturity, payment is made in 
kwanza, equivalent to the respective U.S. dollars at the then-current exchange rate.  Our intent is to 
reinvest funds from maturing bonds in similar, long-term assets.

74

We estimated the fair market value of the Angolan bonds to be $68 million at December 31, 2017 
using quoted prices.  Since the market for the Angolan bonds is not an active market, the fair value 
of the Angolan bonds is classified within Level 2 in the fair value hierarchy under U.S. GAAP.

7. OPERATIONS BY BUSINESS SEGMENT AND GEOGRAPHIC AREA

Business Segment Information

We are a global oilfield provider of engineered services and products, primarily to the offshore oil and 
gas industry.  Through the use of our applied technology expertise, we also serve the defense, 
aerospace and commercial theme park industries.  Our Oilfield business consists of Remotely 
Operated Vehicles ("ROVs"), Subsea Products, Subsea Projects and Asset Integrity.  Our ROV 
segment provides submersible vehicles operated from the surface to support offshore energy 
exploration, development and production activities.  Our Subsea Products segment supplies a variety 
of specialty subsea hardware and related services.  Our Subsea Projects segment provides 
multiservice subsea support vessels and oilfield diving and support vessel operations, primarily for 
inspection, maintenance and repair and installation activities.  Since April 2015, we have also 
provided survey, autonomous underwater vehicle ("AUV") and satellite-positioning services.  Our 
Asset Integrity segment provides asset integrity management and assessment services and 
nondestructive testing and inspection.  Our Advanced Technologies business provides project 
management, engineering services and equipment for applications in non-energy markets.  
Unallocated Expenses are those not associated with a specific business segment.  These consist of 
expenses related to our incentive and deferred compensation plans, including restricted stock and 
bonuses, as well as other general expenses, including corporate administrative expenses.

There are no differences in the basis of segmentation or in the basis of measurement of segment 
profit or loss in the year ended December 31, 2017 from those used in our consolidated financial 
statements for the years ended December 31, 2016 and 2015.

75

The table that follows presents Revenue, Income from Operations and Depreciation and Amortization 
Expense by business segment:

(in thousands)
Revenue

Oilfield

Year Ended December 31,
2016

2015

2017

Remotely Operated Vehicles

$

393,655 $

522,121 $

807,723

Subsea Products

Subsea Projects

Asset Integrity

Total Oilfield

Advanced Technologies

Total

Income from Operations

Oilfield

625,513

291,993

236,778

692,030

472,979

275,397

959,714

604,484

372,957

1,547,939

1,962,527

2,744,878

373,568

309,076

317,876

$ 1,921,507 $ 2,271,603 $ 3,062,754

Remotely Operated Vehicles

$

22,366 $

25,193 $

192,514

Subsea Products

Subsea Projects

Asset Integrity

Total Oilfield

Advanced Technologies

Unallocated Expenses

Total

45,539

10,279

11,231

89,415

22,039

75,938

34,476

7,551

143,158

11,809

175,585

92,034

18,235

478,368

9,689

(100,798)

(84,203)

(114,247)

$

10,656 $

70,764 $

373,810

Depreciation and Amortization Expense

Oilfield

Remotely Operated Vehicles

$

113,979 $

140,967 $

143,364

Subsea Products

Subsea Projects

Asset Integrity

Total Oilfield

Advanced Technologies

Unallocated Expenses

Total

52,561

31,869

7,715

53,759

34,042

14,336

49,792

29,863

10,713

206,124

243,104

233,732

3,171

4,224

3,120

4,023

2,549

4,954

$

213,519 $

250,247 $

241,235

We determine income from operations for each business segment before interest income or expense, 
other income (expense) and provision for income taxes.  We do not consider an allocation of these 
items to be practical.

During 2016, we recognized restructuring expenses of $11.6 million, attributable to each reporting 
segment as follows:

• Remotely Operated Vehicles - $3.8 million;
• Subsea Products - $3.7 million;
• Subsea Projects - $2.1 million;
• Asset Integrity - $1.4 million;
• Advanced Technologies - $0.5 million;  and
• Unallocated Expenses - $0.1 million.

The restructuring expenses were all severance costs, of which $8.4 million was unpaid at 
December 31, 2016 and paid in 2017.

76

During 2015, we recognized restructuring expenses of $25.4 million, attributable to each reporting 
segment as follows:

• Remotely Operated Vehicles - $7.2 million;
• Subsea Products - $8.7 million;
• Subsea Projects - $2.5 million;
• Asset Integrity - $6.4 million;
• Advanced Technologies - $0.2 million;  and
• Unallocated Expenses - $0.4 million.

The restructuring expenses consisted substantially of severance costs that totaled $23.1 million 
during the year, of which $7.0 million was unpaid at December 31, 2015 and paid in 2016.

During each of 2017, 2016 and 2015, revenue from one customer, BP plc and subsidiaries, 
accounted for 12%, 18% and 18% of our total consolidated annual revenue, respectively. 

The following table presents Assets, Property and Equipment and Goodwill by business segment as of 
the dates indicated: 

(in thousands)
Assets

Oilfield

Remotely Operated Vehicles

Subsea Products

Subsea Projects

Asset Integrity

Total Oilfield

Advanced Technologies

Corporate and Other

Total

Property and Equipment, net

Oilfield

Remotely Operated Vehicles

Subsea Products

Subsea Projects

Asset Integrity

Total Oilfield

Advanced Technologies

Corporate and Other

Total

Goodwill

Oilfield

December 31,

2017

2016

$

650,832 $

755,894

788,586

626,791

268,055

833,919

608,411

261,410

2,334,264

2,459,634

129,185

560,501

101,756

568,925

$ 3,023,950 $ 3,130,315

$

420,088 $

485,063

329,486

272,649

19,445

344,973

273,384

24,571

1,041,668

1,127,991

10,850

11,686

12,057

13,210

$ 1,064,204 $ 1,153,258

Remotely Operated Vehicles

$

24,777 $

Subsea Products

Subsea Projects

Asset Integrity

Total Oilfield

Advanced Technologies

Total

103,128

155,292

150,560

433,757

21,842

24,406

99,336

154,823

143,144

421,709

21,842

$

455,599 $

443,551

All assets specifically identified with a particular business segment have been segregated.  Cash and 
cash equivalents, certain other current assets, certain investments and certain other assets have not 
been allocated to particular business segments and are included in Corporate and Other.

77

The following table presents Capital Expenditures, including business acquisitions, by business 
segment for the periods indicated:

(in thousands)
Capital Expenditures

Oilfield

Year Ended December 31,
2016

2015

2017

Remotely Operated Vehicles

$

40,425 $

50,339 $

Subsea Products

Subsea Projects

Asset Integrity

Total Oilfield

Advanced Technologies

Corporate and Other

Total

27,711

29,544

3,651

56,669

25,602

3,910

57,558

69,434

276,308

9,841

101,331

136,520

413,141

2,063

1,564

2,742

3,251

5,015

5,832

$

104,958 $

142,513 $

423,988

Geographic Operating Areas

The following tables summarize certain financial data by geographic area:

(in thousands)
Revenue

Foreign:

Africa

United Kingdom

Norway

Asia and Australia

Brazil

Other

Total Foreign

United States

Total

(in thousands)
Property and equipment, net

Foreign:

Norway

Africa

United Kingdom

Asia and Australia

Brazil

Other

Total Foreign

United States

Total

Year Ended December 31,
2016

2015

2017

$

256,198 $

486,615 $

659,038

236,177

178,712

193,865

42,607

81,364

988,923

932,584

304,635

166,180

196,679

73,280

66,870

367,326

250,272

245,978

118,056

116,647

1,294,259

1,757,317

977,344

1,305,437

$ 1,921,507 $ 2,271,603 $ 3,062,754

December 31,

2017

2016

$

78,279 $

83,129

135,345

159,715

87,601

50,057

50,842

25,346

427,470

636,734

67,522

61,135

55,224

22,322

449,047

704,211

$ 1,064,204 $ 1,153,258

Revenue is based on location where services are performed and products are manufactured.

78

8.  EMPLOYEE BENEFIT PLANS

Retirement Investment Plans

We have several employee retirement investment plans that, taken together, cover most of our full-
time employees.  The Oceaneering Retirement Investment Plan is a 401(k) plan in which U.S. 
employees may participate by deferring a portion of their gross monthly salary and directing us to 
contribute the deferred amount to the plan.  We match a portion of the employees' deferred 
compensation.  Our contributions to the 401(k) plan were $17.4 million, $20.0 million and $22.8 
million for the plan years ended December 31, 2017, 2016 and 2015, respectively. 

We also make matching contributions to foreign employee savings plans similar in nature to a 401(k) 
plan.  In 2017, 2016 and 2015, these contributions, principally related to plans associated with U.K. 
and Norwegian subsidiaries, were $9.1 million, $12.1 million and $15.1 million, respectively.

The Oceaneering International, Inc. Supplemental Executive Retirement Plan covers selected key 
management employees and executives, as approved by the Compensation Committee of our Board 
of Directors (the "Compensation Committee").  Under this plan, we accrue an amount determined as 
a percentage of the participant's gross monthly salary and the amounts accrued are treated as if 
they are invested in one or more investment vehicles pursuant to this plan.  Expenses related to this 
plan during 2017, 2016 and 2015 were $3.2 million, $3.3 million and $3.3 million, respectively.

We have defined benefit plans covering some of our employees in the U.K. and Norway.  During 
2016, we agreed to settlements with almost all the participants in the Norway plan.  Our curtailment 
costs for the Norway plan in 2016 were $1.1 million and are included in other income (expense), net.  
The projected benefit obligations for the U.K. plan were $21 million and $18 million, at 
December 31, 2017 and 2016, respectively, and the fair values of the plan assets (using Level 2 
inputs) for the U.K. plan were $22 million and $19 million at December 31, 2017 and 2016, 
respectively.  The assets of the U.K. plan have been invested in individual pensioners' annuities in 
anticipation of the plan settlement, which is expected to occur in the second quarter of 2018.

Incentive Plan

Under our Second Amended and Restated 2010 Incentive Plan (the "Incentive Plan"), shares of our 
common stock are made available for awards to employees and nonemployee members of our Board 
of Directors.

The Incentive Plan is administered primarily by the Compensation Committee; however, the full 
Board of Directors makes determinations regarding awards to nonemployee directors under the 
Incentive Plan.  The Compensation Committee or our Board of Directors, as applicable, determines 
the type(s) of award(s) to be made to each participant and sets forth in the related award 
agreement the terms, conditions and limitations applicable to each award.  Stock options, stock 
appreciation rights and stock and cash awards may be made under the Incentive Plan.  There has 
been no stock option activity after December 31, 2010 and there are no options outstanding under 
the Incentive Plan.  We have not granted any stock options since 2005 and the Compensation 
Committee has expressed its intention to refrain from using stock options as a component of 
employee compensation for our executive officers and other employees for the foreseeable future.  
Additionally, the Board of Directors has expressed its intention to refrain from using stock options as 
a component of nonemployee director compensation for the foreseeable future.

79

In 2017, 2016 and 2015, the Compensation Committee granted awards of performance units to 
certain of our key executives and employees.  The performance units awarded are scheduled to vest 
in full on the third anniversary of the award date, or pro rata over three years if the participant 
meets certain age and years of service requirements.  The Compensation Committee and the Board 
of Directors approved specific financial goals and measures (as defined), for each of the three-year 
periods ending December 31, 2019, 2018 and 2017 to be used as the basis for the final value of the 
performance units.  The final value of each performance unit granted in 2017 may range from $0 to 
$200  and the value of the performance units granted in each of 2016 and 2015 may range from $0 
to $150.   Upon vesting and determination of value, the value of the performance units will be 
payable in cash.  Compensation expense (benefit) related to the performance units was $4.2 million, 
$(4.2) million and $6.8 million in 2017, 2016 and 2015, respectively.  As of December 31, 2017, 
there were 379,892 performance units outstanding.

During 2017, 2016 and 2015, the Compensation Committee granted restricted units of our common 
stock to certain of our key executives and employees.  During 2016, our Board of Directors granted 
restricted common stock to our nonemployee directors.  During 2016 and 2015, our Board of 
Directors granted restricted units of our common stock to our Chairman and restricted common 
stock to our other nonemployee directors.  Over 80%, 65%, and 65% of the grants made to our 
employees in 2017, 2016 and 2015, respectively, vest in full on the third anniversary of the award 
date, conditional upon continued employment.  The remainder of the grants made to employees and 
all the grants of restricted stock units made to our Chairman vest pro rata over three years, as these 
participants meet certain age and years-of-service requirements.  For the grants of restricted stock 
units to each of the participant employees and the Chairman, the participant will be issued a share of 
our common stock for the participant's vested restricted stock units at the earlier of three years or, if 
the participant vested earlier after meeting the age and service requirements, following termination 
of employment or service.  The grants of restricted stock to our nonemployee directors were 
scheduled to vest in full on the first anniversary of the award date conditional upon continued service 
as a director, with one exception.  In February 2015, we granted shares of restricted common stock 
to a director who had given written notice of his intention to retire from our board of directors.  
Those shares were to vest if the director's service continued until the election of directors at our 
subsequent annual meeting of shareholders in May 2015.  The director fulfilled that requirement by 
resigning concurrent with that election and the shares of restricted stock became vested.

In April 2009, the Compensation Committee adopted a policy that Oceaneering will not provide U.S. 
federal income tax gross-up payments to any of its directors or executive officers in connection with 
future awards of restricted stock or stock units.  This policy had no effect on the existing service 
agreement with our Chairman, which provides for tax gross-up payments that could become 
applicable to such future awards in limited circumstances, such as following a change in control of 
Oceaneering.  Since August 2010, there have been no outstanding awards that provide for tax gross-
up payments.

The additional tax charge realized from tax deductions less than the financial statement expense of 
our restricted stock grants was $3.1 million, $3.0 million and $0.9 million in 2017, 2016 and 2015, 
respectively.  The 2017 charge was recognized in our consolidated statement of income and the 
2016 and 2015 charges were recognized in our consolidated statements of equity.

80

The following is a summary of our restricted stock and restricted stock unit activity for 2017, 2016 
and 2015:

Balance at December 31, 2014

Granted

Issued

Forfeited

Balance at December 31, 2015

Granted

Issued

Forfeited

Balance at December 31, 2016

Granted

Issued

Forfeited

Number

814,400

$

380,991

(311,119)

(52,981)

831,291

587,953

(278,572)

(88,665)

1,052,007

489,514

(277,968)

(81,748)

Balance at December 31, 2017

1,181,805

$

Weighted
Average
Fair Value

Aggregate
Intrinsic 
Value

63.30

52.40

57.94

$ 16,518,000

60.45

60.49

27.90

61.48

$ 7,866,000

43.03

43.48

26.70

61.90

$ 7,038,000

34.15

32.84

The restricted stock units granted in 2017, 2016 and 2015 carry no voting rights and no dividend 
rights.  Each grantee of shares of restricted common stock is deemed to be the record owner of 
those shares during the restriction period, with the right to vote and receive any dividends on those 
shares.

Grants of restricted stock units are valued at their estimated fair values as of their respective grant 
dates.  The grants in 2017, 2016 and 2015 were subject only to vesting conditioned on continued 
employment or service as a nonemployee director; therefore, these grants were valued at the grant 
date fair market value using the closing price of our stock on the New York Stock Exchange.

Compensation expense under the restricted stock plans was $10.9 million, $13.9 million and $15.9 
million for 2017, 2016 and 2015, respectively.  As of December 31, 2017, we had $11.0 million of 
future expense to be recognized related to our restricted stock unit plans over a weighted average 
remaining life of 1.7 years.

81

 
Post-Employment Benefit

In 2001, we entered into an agreement with our Chairman who was also then our Chief Executive 
Officer.  That agreement was amended in 2006 and in 2008.  Pursuant to the amended agreement, 
the Chairman relinquished his position as Chief Executive Officer in May 2006 and began his post-
employment service period on December 31, 2006, which continued through August 15, 2011, 
during which service period the Chairman, acting as an independent contractor, agreed to serve as 
nonexecutive Chairman of our Board of Directors.  The agreement provides the Chairman with post-
employment benefits for ten years following August 15, 2011.  The agreement also provides for 
medical coverage on an after-tax basis to the Chairman, his spouse and children for their lives.  We 
recognized the net present value of the post-employment benefits over the expected service period.  
Our total accrued liabilities, current and long-term, under this post-employment benefit were $3.9 
million and $4.5 million at December 31, 2017 and 2016, respectively.

As part of the arrangements relating to the Chairman's post-employment benefits, we established an 
irrevocable grantor trust, commonly known as a "rabbi trust," to provide the Chairman greater 
assurance that we will set aside an adequate source of funds to fund payment of the post-retirement 
benefits under this agreement, including the medical coverage benefits payable to the Chairman, his 
spouse and their children for their lives.  In connection with establishment of the rabbi trust, we 
contributed to the trust a life insurance policy on the life of the Chairman, which we had previously 
obtained, and we agreed to continue to pay the premiums due on that policy.  When the life 
insurance policy matures, the proceeds of the policy will become assets of the trust.  If the value of 
the trust exceeds $4 million, as adjusted by the consumer price index, at any time after January 1, 
2012, the excess may be paid to us.  However, because the trust is irrevocable, the assets of the 
trust are generally not available to fund our future operations until the trust terminates, which is not 
expected to be during the lives of the Chairman, his spouse or their children.  Furthermore, no tax 
deduction will be available for our contributions to the trust; however, we may benefit from future 
tax deductions for benefits actually paid from the trust (although benefit payments from the trust 
are not expected to occur in the near term, because we expect to make direct payments of those 
benefits for the foreseeable future).

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)

(in thousands, except per share data)

Quarter Ended
Revenue

Gross margin

Income (loss) from operations

Net income (loss)

Diluted earnings per share

Weighted average number of
diluted shares outstanding

Quarter Ended
Revenue

Gross margin

Income (loss) from operations

Net income (loss)

Diluted earnings per share

Weighted average number of
diluted shares outstanding

March 31

June 30

2017
Sept. 30

Dec. 31

Total

$

446,176 $

515,036 $

476,120 $

484,175 $ 1,921,507

44,855

(150)

(7,534)

53,571

9,390

2,132

54,885

10,531

41,299

(9,115)

(1,768)

173,568

194,610

10,656

166,398

$

(0.08) $

0.02 $

(0.02) $

1.76 $

1.68

98,138

98,751

98,270

98,852

98,764

March 31

June 30

2016
Sept. 30

Dec. 31

Total

$

608,344 $

625,539 $

549,275 $

488,445 $ 2,271,603

97,480

48,099

25,103

95,233

38,380

22,309

35,443

(11,856)

(11,798)

51,071

(3,859)

(11,028)

279,227

70,764

24,586

$

0.26 $

0.23 $

(0.12) $

(0.11) $

0.25

98,286

98,424

98,061

98,064

98,424

82

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Annual Report 2017

 
Directors

John R. Huff, Chairman
A Director of Suncor Energy Inc. and Hi-Crush GP 
LLC, the general partner of Hi-Crush Partners LP

M. Kevin McEvoy
A Director of EMCOR Group, Inc. and former Chief 
Executive Officer of Oceaneering International, Inc. 

William B. Berry
A Director of Continental Resources, Inc. and 
Frank’s International N.V.

T. Jay Collins
A Director of Murphy Oil Corporation; Pason Systems 
Inc.; NuMat Technologies, Inc.; and a Director and 
Chairman of Texas Institute of Science, Inc. 

Deanna L. Goodwin
A Director of Arcadis NV

Roderick A. Larson
President and Chief Executive Officer of 
Oceaneering International, Inc. and a Director of 
Newpark Resources, Inc.

Paul B. Murphy, Jr.
Chief Executive Officer, a Director, and Chairman
of Cadence Bancorporation, and Chief Executive
Officer of Cadence Bancorp, LLC; a Director of 
GP Natural Resource Partners LLC, the general 
partner of Natural Resource Partners L.P.; and a 
Director of  Hines Real Estate Investment Trust, Inc.

Jon Erik Reinhardsen
Chairman of Statoil ASA; and a Director of 
Borregaard ASA and Telenor ASA 

Steven A. Webster  
Co-Managing Partner of Avista Capital Partners LP; 
a Director and Chairman of Carrizo Oil & Gas, Inc.;  
a Director of Era Group, Inc.; and Trust Manager  
of Camden Property Trust 

Senior Management

Roderick A. Larson
President and 
Chief Executive Officer

Clyde W. Hewlett
Chief Operating Officer

Alan R. Curtis 
Senior Vice President and  
Chief Financial Officer

W. Cardon Gerner
Senior Vice President and  
Chief Accounting Officer 

David K. Lawrence
Senior Vice President,  
General Counsel and Secretary 

Martin J. McDonald
Senior Vice President,  
Remotely Operated Vehicles

Eric A. Silva
Senior Vice President, 
Operations Support 

Stephen P. Barrett
Senior Vice President,  
Business Development 

William J. Boyle
Senior Vice President,  
Asset Integrity 

Marvin J. Migura
Senior Vice President

Robert P. Moschetta  
Senior Vice President,  
Health Safety Environment/
Training/Quality

Oceaneering International, Inc.   

 
 
General Information

Stock Symbol: OII
Stock traded on NYSE
CUSIP Number: 675232102
Please direct communications 
concerning stock transfer 
requirements or lost 
certificates to our transfer agent.

OII Account Information
www.computershare.com/investor
Telephone: 781.575.2879 or  
877.373.6374
Fax: 781.575.3605
Hearing Impaired/TDD: 
800.952.9245

Annual Shareholders’ Meeting
Date: May 4, 2018
Time: 8:30 a.m. CDT
Location:
Oceaneering International, Inc.
11911 FM 529
Houston, TX 77041

Transfer Agent and Registrar
Computershare
P.O. Box 505000
Louisville, KY 40233
Overnight Deliveries:
462 South 4th Street, Suite 1600
Louisville, KY 40202

Independent Registered  
Public Accounting Firm
Ernst & Young LLP
5 Houston Center
1401 McKinney Street
Houston, TX 77010-4034

Counsel
Baker Botts L.L.P.
One Shell Plaza
910 Louisiana Street
Houston, TX 77002-4995

Forward-Looking Statements

In accordance with the safe-harbor provisions of 
the Private Securities Litigation Reform Act of 1995, 
Oceaneering cautions that statements in this 2017 
annual report which are forward-looking, and provide 
other than historical information, involve risks, 
contingencies and uncertainties that may impact our 
actual results of operations, including those we refer 
to under the headings "CAUTIONARY STATEMENT 
CONCERNING FORWARD-LOOKING STATEMENTS" 
and "Risk Factors" in Part I of the accompanying 
Annual Report on Form 10-K. These forward- 
looking statements more specifically include:   
(1) statements in the 2017 Letter to Shareholders 
about Oceaneering’s: expectations regarding 
2018 being another challenging year; outlook for 
the full year of 2018; confidence in its liquidity 
providing financial flexibility; intention to continue 
investing in current and adjacent market niches; 
expected benefits from the Ecosse acquisition and 
expectation that the acquisition will be accretive to 
2018 earnings and cash flow; targeted growth areas; 

intentions to remain focused on looking for growth 
opportunities, maintaining or growing its market 
share, and becoming more efficient and controlling 
its costs, without sacrificing its superior safety 
performance; expectations beyond 2018, including 
with respect to an increase in offshore oil and gas 
activity and expenditures and improving demand 
for Oceaneering’s energy-related services and 
products; and (2) other statements identified in Part 
II, Item 7– "Management’s Discussion and Analysis 
of Financial Condition and Results of Operations” 
of the accompanying Annual Report on Form 10-K. 
Although we believe that the expectations reflected 
in such forward-looking statements are reasonable, 
because of the inherent limitations in the forecasting 
process, as well as the relatively volatile nature of 
the industries in which we operate, we can give no 
assurance that those expectations will prove to have 
been correct. Accordingly, evaluation of our future 
prospects must be made with caution when relying 
on forward-looking information.

2017 Annual Report

Oceaneering International, Inc. 

11911 FM 529  I  Houston, Texas  I  77041-3000
713.329.4500  |  oceaneering.com