Comfort Systems USA, Inc. provides a broad range of mechanical contracting services, including heating, ventilation, and air conditioning (HVAC), plumbing, piping and controls, construction, and other electrical components. Its projects primarily serve commercial, industrial, and institutional buildings and are largely focused on HVAC systems. Revenue is generated from a relatively even mix of installation services for new construction and maintenance services for existing facilities. The company installs and services products and systems across the United States. It operates through two segments, Mechanical Services and Electrical Services, with the majority of revenue coming from the Mechanical Services segment.