Comfort Systems USA is a company that provides mechanical and electrical contracting services. The company operates through two segments: Mechanical and Electrical. The Mechanical segment offers HVAC, plumbing, piping, and controls, as well as off-site construction, monitoring, and fire protection solutions. The Electrical segment focuses on the installation and servicing of electrical systems. The company builds, installs, maintains, repairs, and replaces mechanical, electrical, and plumbing (MEP) systems.