Comfort Systems USA is a mechanical and electrical contracting company that designs, installs, and maintains heating, ventilation, air conditioning, plumbing, fire protection, and electrical systems for commercial, industrial, and institutional customers across the United States. The company operates through a nationwide network of locations and generates revenue primarily through project-based installation work on new construction and renovation projects, which typically span several months with contract values averaging around $2.9 million, as well as through recurring maintenance and service agreements for existing buildings. The company's customer base spans technology, manufacturing, healthcare, education, government, and office-building sectors, with revenue divided between the mechanical segment, which includes HVAC and plumbing services, and the electrical segment, which covers installation and integration of electrical systems.