Broadwind (BWEN) 10-Q/A 11 Mar 14 2013 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 24, 2013
Document and Entity Information	'	'
Entity Registrant Name	'BROADWIND ENERGY, INC.	'
Entity Central Index Key	'0001120370	'
Document Type	'10-Q/A	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'true	'
Amendment Description	'Explanatory Note As used herein, the terms “we,” “us,” “our,” “Broadwind,” and the “Company” refer to Broadwind Energy, Inc., a Delaware corporation headquartered in Cicero, Illinois, and its wholly-owned subsidiaries. We are filing this Amendment No. 1 (the “Amended Filing”) to our Quarterly Report on Form 10-Q for the quarter ended September 30, 2013, originally filed with the United States Securities and Exchange Commission on October 31, 2013 (the “Original Filing”), to amend and restate our unaudited financial statements and related disclosures for the periods then ended and amend certain other information as indicated below. This Amended Filing is being filed following the restatement of our financial statements for the first three quarters of the fiscal year ended December 31, 2013. The details of the restatement are discussed below and in Note 2 to the accompanying restated condensed consolidated financial statements. In this Amended Filing, we are: restating our Condensed Consolidated Balance Sheet as of September 30, 2013, our Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2013, our Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2013 and the Notes to our Condensed Consolidated Financial Statements; amending Part I, Item 2, Management’s Discussion and Analysis of Financial Condition and Results of Operations, as it relates to the nine months ended September 30, 2013; and amending Part I, Item 4, disclosure regarding Controls and Procedures. In addition, the Company’s Chief Executive Officer and Chief Financial Officer have provided new certifications in connection with this Amended Filing (Exhibits 31.1, 31.2, 32.1 and 32.2). Except as described above, no other amendments have been made to the Original Filing. This Amended Filing continues to speak as of the date of the Original Filing, and the Company has not updated the disclosure contained herein to reflect events that have occurred since the date of the Original Filing. Accordingly, this Amended Filing should be read in conjunction with the Company’s other filings made with the SEC subsequent to the filing of the Original Filing, including any amendments to those filings. Background on the Restatement On January 31, 2014, the audit committee of our board of directors (the “Audit Committee”) concluded that the previously issued financial statements contained in our quarterly reports on Form 10-Q for the periods ended March 31, 2013, June 30, 2013 and September 30, 2013 should no longer be relied upon because of errors in those financial statements. In addition to the financial statements for these periods, related press releases furnished on Current Reports on Form 8-K and reports and stockholder communications describing our financial statements for these periods should no longer be relied upon. The errors relate to the overstatement of costs of sales in the total amount of approximately $938 during the nine months ended September 30, 2013. The overstatement arose in, and was included in the results of, our Towers and Weldments segment. The Audit Committee completed an independent investigation into the identified errors, which determined that accounting personnel in the Towers and Weldments segment intentionally created reserves in the aforementioned quarters in a manner inconsistent with generally accepted accounting principles and our own accounting policies and procedures. Coincident with restating our financial statements due to the above mentioned errors, we also adjusted the financial statements to address unrecorded adjustments which were previously deemed insignificant. The restatement adjustments did not impact our previously reported tax provision or benefit in any of the affected periods, as we have recorded full valuation allowances against net deferred tax assets and loss carryforwards. For more information related to the impact of the restatement adjustments on our financial statements contained in this Amended Filing for the three and nine months ended September 30, 2013, refer to Note 2, Restatement of Previously Issued Financial Statements.	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	14,587,958
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
CURRENT ASSETS:	'	'
Cash and cash equivalents	$22,826	$516
Short-term investments	867	0
Restricted cash	331	330
Accounts receivable, net of allowance for doubtful accounts of $179 and $453 as of September 30, 2013 and December 31, 2012, respectively	21,777	20,039
Inventories, net	32,856	21,988
Prepaid expenses and other current assets	2,532	3,836
Assets held for sale	2,152	8,042
Total current assets	83,341	54,751
Property and equipment, net	72,761	79,889
Intangible assets, net	6,014	7,454
Other assets	2,194	816
TOTAL ASSETS	164,310	142,910
CURRENT LIABILITIES:	'	'
Lines of credit and notes payable	'	955
Current maturities of long-term debt	342	352
Current portions of capital lease obligations	1,308	2,217
Accounts payable	28,125	16,377
Accrued liabilities	7,030	6,012
Customer deposits	21,482	4,063
Liabilities held for sale	'	3,860
Total current liabilities	58,287	33,836
LONG-TERM LIABILITIES:	'	'
Long-term debt, net of current maturities	2,757	2,956
Long-term capital lease obligations, net of current portions	1,431	641
Other	3,342	2,169
Total long-term liabilities	7,530	5,766
COMMITMENTS AND CONTINGENCIES	'	'
STOCKHOLDERS' EQUITY:	'	'
Preferred stock, $0.001 par value; 10,000,000 shares authorized; no shares issued or outstanding	'	'
Common stock, $0.001 par value; 30,000,000 shares authorized; 14,563,228 and 14,197,792 shares issued and outstanding as of September 30, 2013 and December 31, 2012, respectively	15	14
Additional paid-in capital	375,542	373,605
Accumulated deficit	-277,064	-270,311
Total stockholders' equity	98,493	103,308
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$164,310	$142,910

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
In Thousands, except Share data, unless otherwise specified
CONDENSED CONSOLIDATED BALANCE SHEETS	'	'	'	'
Accounts receivable, allowance for doubtful accounts (in dollars)	$179	$453	$515	$438
Preferred stock, par value (in dollars per share)	$0.00	$0.00	'	'
Preferred stock, shares authorized	10,000,000	10,000,000	'	'
Preferred stock, shares issued	0	0	'	'
Preferred stock, shares outstanding	0	0	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00	'	'
Common stock, shares authorized	30,000,000	30,000,000	'	'
Common stock, shares issued	14,563,228	14,197,792	'	13,977,920
Common stock, shares outstanding	14,563,228	14,197,792	'	'

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS	'	'	'	'	'
Revenues	$60,862	$55,045	$159,313	$165,799	'
Cost of sales	55,147	52,097	146,366	158,155	'
Restructuring	1,097	233	2,758	1,038	'
Gross profit	4,618	2,715	10,189	6,606	'
OPERATING EXPENSES:	'	'	'	'	'
Selling, general and administrative	5,216	5,197	15,721	16,658	'
Intangible amortization	111	664	1,441	1,094	'
Regulatory settlement	1,500	'	1,500	'	'
Restructuring	79	381	787	481	'
Total operating expenses	6,906	6,242	19,449	18,233	'
Operating loss	-2,288	-3,527	-9,260	-11,627	'
OTHER INCOME (EXPENSE), net:	'	'	'	'	'
Interest expense, net	-177	-553	-795	-1,053	'
Other, net	-4	148	511	758	'
(Loss) gain on sale of assets and restructuring	-1	-15	2,965	-86	'
Total other income (expense), net	-182	-420	2,681	-381	'
Net loss from continuing operations before provision for income taxes	-2,470	-3,947	-6,579	-12,008	'
Provision (benefit) for income taxes	28	-9	64	21	'
LOSS FROM CONTINUING OPERATIONS	-2,498	-3,938	-6,643	-12,029	'
LOSS FROM DISCONTINUED OPERATIONS, NET OF TAX	100	'	-110	'	'
NET LOSS	($2,398)	($3,938)	($6,753)	($12,029)	($17,907)
NET LOSS PER COMMON SHARE - BASIC AND DILUTED:	'	'	'	'	'
Loss from continuing operations (in dollars per share)	($0.18)	($0.28)	($0.46)	($0.86)	'
Loss from discontinued operations (in dollars per share)	$0.01	'	($0.01)	'	'
Net loss (in dollars per share)	($0.17)	($0.28)	($0.47)	($0.86)	'
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - Basic and diluted (in shares)	14,525	14,093	14,405	14,022	'

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
In Thousands, except Share data, unless otherwise specified
Balance at Dec. 31, 2011	$117,859	$140	$370,123	($252,404)
Balance (in shares) at Dec. 31, 2011	13,977,920	13,977,920	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'
Stock issued for restricted stock (in shares)	'	38,667	'	'
Stock issued under defined contribution 401(k) retirement savings plan	523	'	523	'
Stock issued under defined contribution 401(k) retirement savings plan (in shares)	'	181,205	'	'
Reclass between APIC and CS due to 10-1 Split	'	-126	126	'
Share-based compensation	2,833	'	2,833	'
Net loss	-17,907	'	'	-17,907
Balance at Dec. 31, 2012	103,308	14	373,605	-270,311
Balance (in shares) at Dec. 31, 2012	14,197,792	14,197,792	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'
Stock issued for restricted stock	1	1	'	'
Stock issued for restricted stock (in shares)	'	222,011	'	'
Stock issued under defined contribution 401(k) retirement savings plan	-499	'	499	'
Stock issued under defined contribution 401(k) retirement savings plan (in shares)	'	143,425	'	'
Share-based compensation	1,438	'	1,438	'
Net loss	-6,753	'	'	-6,753
Balance at Sep. 30, 2013	$98,493	$15	$375,542	($277,064)
Balance (in shares) at Sep. 30, 2013	14,563,228	14,563,228	'	'

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($6,753)	($12,029)
Adjustments to reconcile net cash used in operating activities:	'	'
Depreciation and amortization expense	11,412	12,227
Impairment charges	288	'
Stock-based compensation	1,438	2,079
Allowance for doubtful accounts	-274	158
Common stock issued under defined contribution 401(k) plan	499	345
(Gain) loss on disposal of assets	-3,576	220
Changes in operating assets and liabilities:	'	'
Accounts receivable	-1,463	-3,318
Inventories	-10,868	-5,672
Prepaid expenses and other current assets	1,228	1,078
Accounts payable	11,399	-3,175
Accrued liabilities	1,123	-110
Customer deposits	17,419	-13,411
Other non-current assets and liabilities	-365	1,319
Net cash provided by (used in) operating activities	21,507	-20,289
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Proceeds from sale of logistics business and related note receivable	250	375
Purchases of available for sale securities	-867	'
Purchases of property and equipment	-4,357	-3,300
Proceeds from disposals of property and equipment	12,533	106
(Increase) decrease in restricted cash	-1	546
Net cash provided by (used in) investing activities	7,558	-2,273
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Payments on lines of credit and notes payable	-80,233	-24,190
Proceeds from lines of credit and notes payable	75,208	36,908
Proceeds from sale-leaseback transactions	'	1,000
Payments for debt issuance costs	'	-630
Principal payments on capital leases	-1,730	-1,145
Net Cash Provided by (Used in) Financing Activities	-6,755	11,943
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	22,310	-10,619
CASH AND CASH EQUIVALENTS, beginning of the period	516	13,340
CASH AND CASH EQUIVALENTS, end of the period	22,826	2,721
Supplemental cash flow information:	'	'
Interest paid	672	854
Income taxes paid	19	25
Non-cash investing and financing activities:	'	'
Issuance of restricted stock grants	$1,025	$1,307

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2013
BASIS OF PRESENTATION	'
BASIS OF PRESENTATION	'
	NOTE 1 — BASIS OF PRESENTATION
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, the financial statements do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, all adjustments, including normal recurring accruals, considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the twelve months ending December 31, 2013. The December 31, 2012 condensed consolidated balance sheet was derived from audited financial statements, but does not include all disclosures required by GAAP. This financial information should be read in conjunction with the condensed consolidated financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.
	The unaudited condensed consolidated financial statements presented herein include the accounts of Broadwind Energy, Inc. and its wholly-owned subsidiaries Broadwind Towers, Inc. (“Broadwind Towers”), Brad Foote Gear Works, Inc. (“Brad Foote”) and Broadwind Services, LLC (“Broadwind Services”) (collectively, “Subsidiaries”). All intercompany transactions and balances have been eliminated.
	There have been no material changes in the Company’s significant accounting policies during the three and nine months ended September 30, 2013 as compared to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.
	Company Description
	As used in this Quarterly Report on Form 10-Q/A, the terms “we,” “us,” “our,” “Broadwind,” and the “Company” refer to Broadwind Energy, Inc., a Delaware corporation headquartered in Cicero, Illinois, and its Subsidiaries.
	Broadwind provides technologically advanced high-value products and services to energy, mining and infrastructure sector customers, primarily in the U.S. The Company’s most significant presence is within the U.S. wind industry, although it has diversified into other industrial markets in order to improve its capacity utilization and reduce its exposure to uncertainty related to favorable governmental policies currently supporting the U.S. wind industry. For the first nine months of 2013, 67% of the Company’s revenue was derived from sales associated with new wind turbine installations, versus 64% for the same period of 2012.
	The Company’s product and service portfolio provides its wind energy customers, including wind turbine manufacturers, wind farm developers and wind farm operators, with access to a broad array of component and service offerings. Outside of the wind market, the Company provides precision gearing and specialty weldments to a broad range of industrial customers for oil and gas, mining and other industrial applications.
	Liquidity
	The Company had cash and cash equivalents and short-term investments that totaled $23,693 as of September 30, 2013, up significantly from $516 as of December 31, 2012. The Company’s improved cash position is primarily the result of (i) the sale of its idle wind tower manufacturing facility in Brandon, South Dakota (the “Brandon Facility”), which occurred in April 2013 and generated approximately $8,000 in net proceeds after closing costs and repayment of the associated mortgage balance, and (ii) the receipt of customer deposits used mainly to fund raw material steel purchases associated with tower orders. During the third quarter of 2012, the Company entered into a three-year $20,000 credit agreement with AloStar Bank of Commerce (“AloStar”). Pursuant to this agreement, AloStar will advance funds, as requested, against the Company’s borrowing base, which consists of approximately 85% of eligible receivables and approximately 50% of eligible inventory. Under this borrowing structure, borrowings are continuous and all cash proceeds received by the Company and its Subsidiaries are automatically applied to the outstanding borrowed balance. At September 30, 2013, the AloStar line of credit was undrawn and the Company had the ability to borrow up to $15,480 thereunder.
	The Company has incurred operating losses since inception, partly due to large non-cash charges attributable to significant capital expenditures and acquisition outlays during 2007 and 2008. The Company anticipates that current cash resources, amounts available on the AloStar line of credit, and cash to be generated from operations will be adequate to meet the Company’s liquidity needs for at least the next twelve months. As discussed further in Note 9, “Debt and Credit Agreements” of these condensed consolidated financial statements, as of September 30, 2013, the Company is obligated to make principal payments on outstanding debt totaling $342 during the next twelve months. If assumptions regarding the Company’s production, sales and subsequent collections from several of the Company’s large customers, as well as customer advances and revenues generated from new customer orders, are not materially consistent with management’s expectations, the Company may in the future encounter cash flow and liquidity issues. If the Company cannot make scheduled payments on its debt, or comply with applicable covenants, it may lose operational flexibility or have to delay planned investments. Any additional equity financing, if available, may be dilutive to stockholders, and additional debt financing, if available, will likely require new financial covenants or impose other restrictions on the Company. While the Company believes that it will continue to have sufficient cash flows to operate its businesses and to meet its financial obligations and debt covenants, there can be no assurances that its operations will generate sufficient cash, that it will be able to comply with applicable loan covenants or that credit facilities will be available in an amount sufficient to enable the Company to pay its indebtedness or to fund its other liquidity needs.
	Please refer to Note 18, “Restructuring” of these condensed consolidated financial statements for a discussion of the restructuring plan which the Company initiated in the third quarter of 2011. To date, the Company has incurred $8,500 of net costs in conjunction with its restructuring plan. Including costs incurred to date, the Company expects that a total of approximately $13,300 of net costs will be incurred to implement this restructuring plan. Of the total projected expenses, the Company anticipates that approximately $5,400 will be non-cash expenditures.

RESTATEMENT_OF_PREVIOUSLY_ISSU

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2013
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	'
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	'
	NOTE 2 — RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
	Background on the Restatement
	On January 31, 2014, the audit committee of the Company’s board of directors (the “Audit Committee”) concluded that the previously issued financial statements contained in the Company’s quarterly reports on Form 10-Q for the periods ended March 31, 2013, June 30, 2013 and September 30, 2013 should no longer be relied upon because of errors in those financial statements. In addition to the financial statements for these periods, related press releases furnished on Current Reports on Form 8-K and reports and stockholder communications describing its financial statements for these periods should no longer be relied upon.
	The errors relate to the overstatement of cost of sales in the total amount of approximately $938 during the nine months ended September 30, 2013. The overstatement arose in, and was included in the results of, the Company’s Towers and Weldments segment. The Audit Committee completed an independent investigation into the identified errors, which determined that accounting personnel in the Towers and Weldments segment intentionally created reserves in the aforementioned quarters in a manner inconsistent with generally accepted accounting principles and the Company’s own accounting policies and procedures.
	Coincident with restating its financial statements due to the above mentioned error, the Company also adjusted the financial statements to address unrecorded adjustments which were previously deemed insignificant. The restatement adjustments did not impact the Company’s previously reported tax provision or benefit in any of the affected periods, as the Company has recorded full valuation allowances against net deferred tax assets and loss carryforwards.
	Restatement Adjustments - Three Months Ended September 30, 2013
	Adjustments Related to Towers and Weldments Overstatement of Cost of Sales
	The Towers and Weldments cost of sales was originally overstated by $244 during the quarter ended September 30, 2013. The restated results reflect an increase in gross profit and a decrease in accounts payable of $244 for the quarter.
	Other Operating Statement Adjustments
	Other adjustments were made to correct items previously identified but deemed immaterial to the Company’s financial statements, the principal changes are described as follows. Towers and Weldments revenue was decreased by $1,574 and related cost of sales decreased by $1,169 to correct revenue recognition timing errors related to certain tower transactions. Gearing cost of sales was decreased by a $278 charge to inventory reserves to adjust the inventory to its lower of cost or market value. The impact of other miscellaneous adjustments resulted in an increase to cost of sales of $55 and a decrease to selling, general, and administrative expenses of $31.
	Restatement Adjustments — Nine Months Ended September 30, 2013
	Adjustments Related to Towers and Weldments Understatement of Cost of Sales
	During the nine months ended September 30, 2013, the Towers and Weldments cost of sales was originally overstated by $938. The restated results reflect an increase in gross profit and a decrease in accounts payable of $938.
	Other Adjustments
	Other adjustments were made to correct items previously identified but deemed immaterial to the Company’s financial statements, the principal changes are described as follows. Towers and Weldments revenue was decreased by $150 and related cost of sales decreased by $162 to correct revenue recognition timing errors related to certain tower transactions.  Gearing cost of sales was decreased by a $68 adjustment to inventory reserves to adjust the inventory to its lower of cost or market value. The impact of other miscellaneous adjustments resulted in an increase to cost of sales of $135 and a decrease to selling, general, and administrative expenses of $67.
	Balance Sheet Adjustments
	The primary impact to the balance sheet were changes to the accounts receivable, inventory, accounts payable and accumulated deficit accounts related to items described in the above sections.
	Statement of Cash Flow Adjustments
	In addition to the effect of the above transactions, purchases of property and equipment and principal payments on capital leases were adjusted by $1,610 to properly present a capital lease transaction as non-cash.
	The unaudited restated condensed consolidated balance sheet as of September 30, 2013 is presented below (in thousands, except per share data):
		September 30, 2013
		As Previously			Restatement			Restated
		Reported			Adjustments
	ASSETS
	CURRENT ASSETS:
	Cash and cash equivalents	$	22,826		$	—		$	22,826
	Short-term investments	867			—			867
	Restricted cash	331			—			331
	Accounts receivable, net of allowance for doubtful accounts of $179 and $453 as of September 30, 2013 and December 31, 2012, respectively	21,927			(150		)	21,777
	Inventories, net	32,625			231			32,856
	Prepaid expenses and other current assets	2,532			—			2,532
	Assets held for sale	2,152			—			2,152
	Total current assets	83,260			81			83,341
	Property and equipment, net	72,761			—			72,761
	Intangible assets, net	6,014			—			6,014
	Other assets	2,194			—			2,194
	TOTAL ASSETS	$	164,229		$	81		$	164,310
	LIABILITIES AND STOCKHOLDERS’ EQUITY
	CURRENT LIABILITIES:
	Lines of credit and notes payable	$	—		$	—		$	—
	Current maturities of long-term debt	342			—			342
	Current portions of capital lease obligations	1,308			—			1,308
	Accounts payable	29,063			(938		)	28,125
	Accrued liabilities	6,961			69			7,030
	Customer deposits	21,482			—			21,482
	Liabilities held for sale	—			—			—
	Total current liabilities	59,156			(869		)	58,287
	LONG-TERM LIABILITIES:
	Long-term debt, net of current maturities	2,757			—			2,757
	Long-term capital lease obligations, net of current portions	1,431			—			1,431
	Other	3,342			—			3,342
	Total long-term liabilities	7,530			—			7,530
	COMMITMENTS AND CONTINGENCIES
	STOCKHOLDERS’ EQUITY:
	Preferred stock, $0.001 par value; 10,000,000 shares authorized; no shares issued or outstanding	—			—			—
	Common stock, $0.001 par value; 30,000,000 shares authorized; 14,563,228 and 14,197,792 shares issued and outstanding as of September 30, 2013 and December 31, 2012, respectively	15			—			15
	Additional paid-in capital	375,542			—			375,542
	Accumulated deficit	(278,014		)	950			(277,064		)
	Total stockholders’ equity	97,543			950			98,493
	TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	164,229		$	81		$	164,310
	The unaudited restated condensed quarterly consolidated statement of operations for the three months ended September 30, 2013 is presented below (in thousands, except per share data):
		Three Months Ended September 30,
		As Previously			Restatement			Restated
Reported		Adjustments
Revenues	$	62,436		$	(1,574	)	$	60,862
Cost of sales	56,783			(1,636		)	55,147
Restructuring	1,097			—			1,097
Gross profit	4,556			62			4,618
OPERATING EXPENSES:
Selling, general and administrative	5,247			(31		)	5,216
Intangible amortization	111			—			111
Regulatory settlement	1,500			—			1,500
Restructuring	79			—			79
Total operating expenses	6,937			(31		)	6,906
Operating loss	(2,381		)	93			(2,288		)
OTHER INCOME (EXPENSE) , net:
Interest expense, net	(177		)	—			(177		)
Other, net	(4		)	—			(4		)
(Loss) gain on sale of assets and restructuring	(1		)	—			(1		)
Total other income (expense), net	(182		)	—			(182		)
Net loss from continuing operations before provision for income taxes	(2,563		)	93			(2,470		)
Provision (benefit) for income taxes	28			—			28
LOSS FROM CONTINUING OPERATIONS	(2,591		)	93			(2,498		)
LOSS FROM DISCONTINUED OPERATIONS, NET OF TAX	100			—			100
NET LOSS	$	(2,491	)	$	93		$	(2,398	)
NET LOSS PER COMMON SHARE - BASIC AND DILUTED:
Loss from continuing operations	$	(0.18	)	$	(0.00	)	$	(0.18	)
Loss from discontinued operations	0.01			—			0.01
Net loss	$	(0.17	)	$	(0.00	)	$	(0.17	)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - Basic and diluted	14,525						14,525
The unaudited restated condensed quarterly consolidated statement of operations for the nine months ended September 30, 2013 is presented below (in thousands, except per share data):
	Nine Months Ended September 30, 2013
	As Previously			Restatement			Restated
	Reported			Adjustments
Revenues	$	159,463		$	(150	)	$	159,313
Cost of sales	147,399			(1,033		)	146,366
Restructuring	2,758			—			2,758
Gross profit	9,306			883			10,189
OPERATING EXPENSES:
Selling, general and administrative	15,788			(67		)	15,721
Intangible amortization	1,441			—			1,441
Regulatory settlement	1,500			—			1,500
Restructuring	787			—			787
Total operating expenses	19,516			(67		)	19,449
Operating loss	(10,210		)	950			(9,260		)
OTHER INCOME (EXPENSE) , net:
Interest expense, net	(795		)	—			(795		)
Other, net	511			—			511
(Loss) gain on sale of assets and restructuring	2,965			—			2,965
Total other income (expense), net	2,681			—			2,681
Net loss from continuing operations before provision for income taxes	(7,529		)	950			(6,579		)
Provision (benefit) for income taxes	64			—			64
LOSS FROM CONTINUING OPERATIONS	(7,593		)	950			(6,643		)
LOSS FROM DISCONTINUED OPERATIONS, NET OF TAX	(110		)	—			(110		)
NET LOSS	$	(7,703	)	$	950		$	(6,753	)
NET LOSS PER COMMON SHARE - BASIC AND DILUTED:
Loss from continuing operations	$	(0.53	)	$	0.07		$	(0.46	)
Loss from discontinued operations	(0.01		)	—			(0.01		)
Net loss	$	(0.53	)	$	0.07		$	(0.47	)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - Basic and diluted	14,405			—			14,405
The unaudited restated condensed consolidated statement of cash flows for the nine months ended September 30, 2013 is presented below (in thousands):
	Nine Months Ended September 30, 2013
	As Previously			Restatement			Restated
	Reported			Adjustments
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(7,703	)	$	950		$	(6,753	)
Adjustments to reconcile net cash used in operating activities:
Depreciation and amortization expense	11,412			—			11,412
Impairment charges	288			—			288
Stock-based compensation	1,438			—			1,438
Allowance for doubtful accounts	(274		)	—			(274		)
Common stock issued under defined contribution 401(k) plan	499			—			499
(Gain) loss on disposal of assets	(3,576		)	—			(3,576		)
Changes in operating assets and liabilities:				—
Accounts receivable	(1,613		)	150			(1,463		)
Inventories	(10,637		)	(231		)	(10,868		)
Prepaid expenses and other current assets	1,228			—			1,228
Accounts payable	12,337			(938		)	11,399
Accrued liabilities	1,054			69			1,123
Customer deposits	17,419			—			17,419
Other non-current assets and liabilities	(365		)	—			(365		)
Net cash provided by (used in) operating activities	21,507			—			21,507
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sale of logistics business and related note receivable	250			—			250
Purchases of available for sale securities	(867		)	—			(867		)
Purchases of property and equipment	(5,967		)	1,610			(4,357		)
Proceeds from disposals of property and equipment	12,533			—			12,533
(Increase) decrease in restricted cash	(1		)	—			(1		)
Net cash provided by (used in) investing activities	5,948						7,558
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments on lines of credit and notes payable	(80,233		)	—			(80,233		)
Proceeds from lines of credit and notes payable	75,208			—			75,208
Proceeds from sale-leaseback transactions	—			—			—
Payments for debt issuance costs	—			—			—
Principal payments on capital leases	(120		)	(1,610		)	(1,730		)
Net cash (used in) provided by financing activities	(5,145		)				(6,755		)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	22,310			—			22,310
CASH AND CASH EQUIVALENTS, beginning of the period	516			—			516
CASH AND CASH EQUIVALENTS, end of the period	$	22,826		$	—		$	22,826

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2013
EARNINGS PER SHARE	'
EARNINGS PER SHARE	'
	NOTE 3 — EARNINGS PER SHARE
	The following table presents a reconciliation of basic and diluted earnings per share for the three and nine months ended September 30, 2013 and 2012, as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(Restated)						(Restated)
	Basic earnings per share calculation:
	Net loss	$	(2,398	)	$	(3,938	)	$	(6,753	)	$	(12,029	)
	Weighted average number of common shares outstanding	14,524,522			14,093,122			14,405,498			14,021,563
	Basic net loss per share	$	(0.17	)	$	(0.28	)	$	(0.47	)	$	(0.86	)
	Diluted earnings per share calculation:
	Net loss	$	(2,398	)	$	(3,938	)	$	(6,753	)	$	(12,029	)
	Weighted average number of common shares outstanding	14,524,522			14,093,122			14,405,498			14,021,563
	Common stock equivalents:
	Stock options and unvested restricted stock units (1)	—			—			—			—
	Weighted average number of common shares outstanding	14,524,522			14,093,122			14,405,498			14,021,563
	Diluted net loss per share	$	(0.17	)	$	(0.28	)	$	(0.47	)	$	(0.86	)
	(1)                   Stock options and unvested restricted stock units granted and outstanding of 974,296 and 1,064,525 as of September 30, 2013 and 2012, respectively, are excluded from the computation of diluted earnings per share due to the anti-dilutive effect as a result of the Company’s net loss for these respective periods.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2013
DISCONTINUED OPERATIONS	'
DISCONTINUED OPERATIONS	'
	NOTE 4 — DISCONTINUED OPERATIONS
	In December 2010, the Company’s Board of Directors approved a plan to divest the Company’s wholly-owned subsidiary Badger Transport, Inc. (“Badger”), which formerly comprised the Company’s Logistics segment. In March 2011, the Company completed the sale of Badger to BTI Logistics, LLC. As a component of the proceeds from the sale, the Company received a $1,500 secured promissory note payable from the purchaser. During the first quarter of 2013, the Company recorded a $210 discontinued operations charge to adjust the net balance of the Company’s note receivable down to the $150 estimated value of the Company’s security interest. During the third quarter of 2013, the Company received a payment under the note in excess of the $150 net receivable recorded, and recorded a discontinued operations gain of $100 to reflect the additional amount received. There is a balance of $860 outstanding on the note receivable, all of which is considered past due. As a result of the uncertainty related to any future expected payments from the purchaser, the note is fully reserved for at September 30, 2013.

CASH_AND_CASH_EQUIVALENTS_AND_

CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	9 Months Ended
	Sep. 30, 2013
CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	'
CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	'
	NOTE 5 — CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS
	Cash and cash equivalents typically comprise cash balances and readily marketable investments with original maturities of three months or less, such as money market funds, short-term government bonds, Treasury bills, marketable securities and commercial paper. Marketable investments with original maturities between three and twelve months are recorded as short-term investments. The Company’s treasury policy is to invest excess cash in money market funds or other investments, which are generally of a short-term duration based upon operating requirements. Income earned on these investments is recorded to interest income in the Company’s condensed consolidated statements of operations. As of September 30, 2013 and December 31, 2012, cash and cash equivalents totaled $22,826 and $516, respectively, and short-term investments totaled $867 and $0, respectively. The components of cash and cash equivalents and short-term investments as of September 30, 2013 and December 31, 2012 are summarized as follows:
		September 30,		December 31,
		2013		2012
	Cash and cash equivalents:
	Cash	$	14,640	$	464
	Municipal bonds	8,186		52
	Total cash and cash equivalents	22,826		516
	Short-term investments (available-for-sale):
	Municipal bonds	867		—
	Total cash and cash equivalents and short-term investments	23,693		516

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2013
INVENTORIES	'
INVENTORIES	'
	NOTE 6 — INVENTORIES
	The components of inventories as of September 30, 2013 and December 31, 2012 are summarized as follows:
		September 30,			December 31,
		2013			2012
		(Restated)
	Raw materials	$	18,220		$	8,697
	Work-in-process	11,325			9,505
	Finished goods	4,941			4,558
		34,486			22,760
	Less: Reserve for excess and obsolete inventory	(1,630		)	(772		)
	Net inventories	$	32,856		$	21,988

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2013
INTANGIBLE ASSETS	'
INTANGIBLE ASSETS	'
	NOTE 7 — INTANGIBLE ASSETS
	Intangible assets represent the fair value assigned to definite-lived assets such as trade names and customer relationships as part of the Company’s acquisition of Brad Foote completed during 2007. Intangible assets are amortized on a straight-line basis over their estimated useful lives, which range from 10 to 20 years. The Company tests intangible assets for impairment when events or circumstances indicate that the carrying value of these assets may not be recoverable. During the first three quarters of 2013, the Company identified triggering events associated with the Company’s current period operating loss combined with its history of continued operating losses. As a result, the Company evaluated the recoverability of certain of its identifiable intangible assets. Based upon the Company’s assessment, the recoverable amount was in excess of the carrying amount of the intangible assets, and no impairment to these assets was indicated as of September 30, 2013.
	As of September 30, 2013 and December 31, 2012, the cost basis, accumulated amortization and net book value of intangible assets were as follows:
		September 30, 2013								December 31, 2012
									Weighted								Weighted
							Net		Average						Net		Average
		Cost		Accumulated			Book		Amortization	Cost		Accumulated			Book		Amortization
		Basis		Amortization			Value		Period	Basis		Amortization			Value		Period
	Intangible assets:
	Customer relationships	$	3,979	$	(3,584	)	$	395	7.2	$	3,979	$	(2,444	)	$	1,535	7.2
	Trade names	7,999		(2,380		)	5,619		20	7,999		(2,080		)	5,919		20
	Intangible assets	$	11,978	$	(5,964	)	$	6,014	15.8	$	11,978	$	(4,524	)	$	7,454	15.8
	As of September 30, 2013, estimated future amortization expense is as follows:
	2013	$	111
	2014	444
	2015	444
	2016	444
	2017	444
	2018 and thereafter	4,127
	Total	$	6,014

ACCRUED_LIABILITIES

ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2013
ACCRUED LIABILITIES	'
ACCRUED LIABILITIES	'
	NOTE 8 — ACCRUED LIABILITIES
	Accrued liabilities as of September 30, 2013 and December 31, 2012 consisted of the following:
		September 30,		December 31,
		2013		2012
		(Restated)
	Accrued payroll and benefits	$	3,821	$	2,913
	Accrued property taxes	458		367
	Income taxes payable	488		443
	Accrued professional fees	199		526
	Accrued warranty liability	675		707
	Accrued regulatory settlement	500		—
	Accrued environmental reserve	242		352
	Accrued other	647		704
	Total accrued liabilities	$	7,030	$	6,012

DEBT_AND_CREDIT_AGREEMENTS

DEBT AND CREDIT AGREEMENTS	9 Months Ended
	Sep. 30, 2013
DEBT AND CREDIT AGREEMENTS	'
DEBT AND CREDIT AGREEMENTS	'
	NOTE 9 — DEBT AND CREDIT AGREEMENTS
	The Company’s outstanding debt balances as of September 30, 2013 and December 31, 2012 consisted of the following:
		September 30,			December 31,
		2013			2012
	Lines of credit	$	—		$	955
	Term loans and notes payable	3,099			3,308
	Less: Current portion	(342		)	(1,307		)
	Long-term debt, net of current maturities	$	2,757		$	2,956
	Credit Facilities
	AloStar Credit Facility
	On August 23, 2012, the Company and its Subsidiaries entered into a Loan and Security Agreement (the “Loan Agreement”) with AloStar, providing the Company and its Subsidiaries with a new $20,000 secured credit facility (the “Credit Facility”). The Credit Facility is a secured three-year asset-based revolving credit facility, pursuant to which AloStar will advance funds when requested against a borrowing base consisting of approximately 85% of the face value of eligible receivables of the Company and its Subsidiaries and approximately 50% of the book value of eligible inventory of the Company and its Subsidiaries. Borrowings under the Credit Facility bear interest at a per annum rate equal to the one-month London Interbank Offered Rate plus a margin of 4.25%, with a minimum interest rate of 5.25% per annum. The Company must also pay an unused facility fee to AloStar equal to 0.50% per annum on the unused portion of the Credit Facility along with other standard fees. The initial term of the Loan Agreement ends on August 23, 2015.
	The Loan Agreement contains customary representations and warranties applicable to the Company and its Subsidiaries. It also contains a requirement that the Company, on a consolidated basis, maintain a minimum monthly fixed charge coverage ratio and minimum monthly earnings before interest, taxes, depreciation, amortization, restructuring and share-based payments (“Adjusted EBITDA”), along with other customary restrictive covenants, certain of which are subject to materiality thresholds, baskets and customary exceptions and qualifications. As of September 30, 2013, the Loan Agreement was amended to: (i) redefine certain exclusions to the fixed charge coverage ratio, (ii) exclude the periodic non-cash portion of the environmental regulatory settlement charges from the adjusted EBITDA calculation and (iii) increase the capital expenditure limit for 2013.
	The obligations under the Loan Agreement are secured by, subject to certain exclusions, (i) a first priority security interest in all of the accounts, inventory, chattel paper, payment intangibles, cash and cash equivalents and other working capital assets and stock or other equity interests in the Company’s Subsidiaries and (ii) a first priority security interest in all of the equipment of Brad Foote.
	As of September 30, 2013, there was no outstanding indebtedness under the Credit Facility. The Company had the ability to borrow up to $15,480 as of September 30, 2013, and the per annum interest rate would have been 5.25%. The Company was in compliance with all applicable covenants under the Loan Agreement as of September 30, 2013.
	Great Western Bank Loan
	On April 28, 2009, Broadwind Towers entered into a Construction Loan Agreement with Great Western Bank (“GWB”), pursuant to which GWB agreed to provide up to $10,000 in financing (the “GWB Construction Loan”) to fund construction of the Brandon Facility. Pursuant to a Change in Terms Agreement dated April 5, 2010 between GWB and Broadwind Towers, the GWB Construction Loan was converted to a term loan (the “GWB Term Loan”) providing for monthly payments of principal plus interest, extending the maturity date to November 5, 2016, reducing the principal amount to $6,500, and changing the per annum interest rate to 8.5%.
	The GWB Term Loan was secured by a first mortgage on the Brandon Facility and all fixtures and proceeds relating thereto, pursuant to a Mortgage and a Commercial Security Agreement, each between Broadwind Towers and GWB, and by a Commercial Guaranty from the Company. In addition, the Company agreed to subordinate all intercompany debt with Broadwind Towers to the GWB Term Loan. The documents evidencing and securing the GWB Term Loan contained representations, warranties and covenants customary for a term financing arrangement and contained no financial covenants.
	The Brandon Facility was sold in April 2013 and the GWB Term Loan was repaid in its entirety with a portion of the proceeds.
	Other
	Included in Long Term Debt, Net of Current Maturities is $2,600 associated with the New Markets Tax Credit transaction described further in Note 17, “New Markets Tax Credit Transaction” of these condensed consolidated financial statements. Additionally, the Company has approximately $499 of other term loans outstanding.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2013
FAIR VALUE MEASUREMENTS	'
FAIR VALUE MEASUREMENTS	'
	NOTE 10 — FAIR VALUE MEASUREMENTS
	The Company measures its financial assets and liabilities at fair value. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., exit price) in an orderly transaction between market participants at the measurement date. Additionally, the Company is required to provide disclosure and categorize assets and liabilities measured at fair value into one of three different levels depending on the assumptions (i.e., inputs) used in the valuation. Level 1 provides the most reliable measure of fair value while Level 3 generally requires significant management judgment. Financial assets and liabilities are classified in their entirety based on the lowest level of input significant to the fair value measurement. Financial instruments are assessed quarterly to determine the appropriate classification within the fair value hierarchy. Transfers between fair value classifications are made based upon the nature and type of the observable inputs. The fair value hierarchy is defined as follows:
	Level 1 — Valuations are based on unadjusted quoted prices in active markets for identical assets or liabilities.
	Level 2 — Valuations are based on quoted prices for similar assets or liabilities in active markets, or quoted prices in markets that are not active for which significant inputs are observable, either directly or indirectly. For the Company’s municipal bonds, we noted that although quoted prices are available and used to value said assets, they are traded less frequently.
	Level 3 — Valuations are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. Inputs reflect management’s best estimate of what market participants would use in valuing the asset or liability at the measurement date. The Company used market negotiations to value its Gearing assets.  The Company used real estate appraisals to value the Clintonville, WI facility.
	The following table represents the fair values of the Company’s financial assets as of September 30 2013 and December 31, 2012:
		September 30, 2013
		Level 1		Level 2		Level 3		Total
	Assets measured on a recurring basis:
	Municipal bonds	$	—	$	9,053	$	—	$	9,053
	Assets measured on a nonrecurring basis:
	Gearing equipment	—		—		1,331		1,331
	Clintonville, WI facility	—		—		821		821
	Total assets at fair value	$	—	$	9,053	$	2,152	$	11,205
		December 31, 2012
		Level 1		Level 2		Level 3		Total
	Assets measured on a recurring basis:
	Municipal bonds	$	—	$	52	$	—	$	52
	Total assets at fair value	$	—	$	52	$	—	$	52
	Fair value of financial instruments
	The carrying amounts of the Company’s financial instruments, which include cash and cash equivalents, restricted cash, accounts receivable, accounts payable and customer deposits, approximate their respective fair values due to the relatively short-term nature of these instruments. Based upon interest rates currently available to the Company for debt with similar terms, the carrying value of the Company’s long-term debt is approximately equal to its fair value.
	Assets measured at fair value on a nonrecurring basis
	The fair value measurement approach for long-lived assets utilizes a number of significant unobservable inputs or Level 3 assumptions. These assumptions include, among others, projections of the Company’s future operating results, the implied fair value of these assets using an income approach by preparing a discounted cash flow analysis and a market-based approach based on the Company’s market capitalization, and other subjective assumptions. To the extent projections used in the Company’s evaluations are not achieved, there may be a negative effect on the valuation of these assets.
	Due to the Company’s operating losses in each of the first three quarters of 2013 combined with its history of continued operating losses, the Company continues to evaluate the recoverability of certain of its identifiable intangible assets and certain property and equipment assets. Based upon the Company’s September 30, 2013 assessment, the recoverable amount of undiscounted cash flows based upon the Company’s most recent projections exceeded the carrying amount of invested capital by 120% and 56% for the Gearing and Services segments, respectively, and no impairment to these assets was indicated.
	During the first half of 2013, the Company took a $288 charge to adjust the carrying value of its Clintonville, Wisconsin facility assets to fair value, and reclassified the resulting $790 carrying value from property and equipment to Assets Held for Sale. This treatment was due to management’s decision to list the property for sale as a result of its determination that the property was no longer required in its operations. Additionally, the Company took a $345 charge to adjust the carrying value of certain Gearing equipment to fair value, and reclassified the resulting $1,400 carrying value to Assets Held for Sale as a result of the decision to sell this equipment.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
INCOME TAXES	'
INCOME TAXES	'
	NOTE 11 — INCOME TAXES
	Effective tax rates differ from federal statutory income tax rates primarily due to changes in the Company’s valuation allowance, permanent differences and provisions for state and local income taxes. As of September 30, 2013, the Company had no net deferred income taxes due to the full recorded valuation allowance. During the three months ended September 30, 2013, the Company recorded a provision for income taxes of $28 compared to a benefit for income taxes of $9 during the three months ended September 30, 2012. During the nine months ended September 30, 2013, the Company recorded a provision for income taxes of $64, compared to a provision for income taxes of $21 during the nine months ended September 30, 2012.
	The Company files income tax returns in U.S. federal and state jurisdictions. As of September 30, 2013, open tax years in federal and some state jurisdictions date back to 1996 due to the taxing authorities’ ability to adjust operating loss carryforwards. As of December 31, 2012, the Company had net operating loss carryforwards of $153,629 expiring in various years through 2032.
	It is reasonably possible that unrecognized tax benefits will decrease by up to approximately $285 as a result of the expiration of the applicable statute of limitations within the next 12 months. In addition, Section 382  of the Internal Revenue Code of 1986, as amended (the “IRC”), generally imposes an annual limitation on the amount of net operating loss (“NOL”) carryforwards and associated built-in losses that may be used to offset taxable income when a corporation has undergone certain changes in stock ownership. The Company’s ability to utilize NOL carryforwards and built-in losses may be limited, under this section or otherwise, by the Company’s issuance of common stock or by other changes in stock ownership. Upon completion of the Company’s analysis of IRC Section 382, the Company has determined that aggregate changes in stock ownership have triggered an annual limitation on NOL carryforwards and built-in losses available for utilization. To the extent the Company’s use of NOL carryforwards and associated built-in losses is significantly limited in the future due to additional changes in stock ownership, the Company’s income could be subject to U.S. corporate income tax earlier than it would be if the Company were able to use NOL carryforwards and built-in losses without such limitation, which could result in lower profits and the loss of benefits from these attributes.
	The Company announced on February 13, 2013, that its Board of Directors had adopted a Stockholder Rights Plan (the “Rights Plan”) designed to preserve the Company’s substantial tax assets associated with NOL carryforwards under IRC Section 382. The Rights Plan is intended to act as a deterrent to any person or group, together with its affiliates and associates, being or becoming the beneficial owner of 4.9% or more of the Company’s common stock and thereby triggering a further limitation of the Company’s available NOL carryforwards. In connection with the adoption of the Rights Plan, the Board of Directors declared a non-taxable dividend of one preferred share purchase right (a “Right”) for each outstanding share of the Company’s common stock to the Company’s stockholders of record as of the close of business on February 22, 2013. Each Right entitles its holder to purchase from the Company one-thousandth of a share of the Company’s Series A Junior Participating Preferred Stock at an exercise price of $14.00 per Right, subject to adjustment. As a result of the Rights Plan, any person or group that acquires beneficial ownership of 4.9% or more of the Company’s common stock without the approval of the Company’s Board of Directors would be subject to significant dilution in the ownership interest of that person or group. Stockholders who owned 4.9% or more of the outstanding shares of the Company’s common stock as of February 12, 2013 will not trigger the preferred share purchase rights unless they acquire additional shares. The Rights Plan was subsequently approved by the Company’s stockholders at the Company’s 2013 Annual Meeting of Stockholders.
	As of September 30, 2013, the Company has $484 of unrecognized tax benefits, all of which would have a favorable impact on income tax expense. The Company recognizes interest and penalties related to uncertain tax positions as income tax expense. The Company has accrued interest and penalties of $198 as of September 30, 2013. As of December 31, 2012, the Company had unrecognized tax benefits of $454, of which $168 represented accrued interest and penalties.

SHAREBASED_COMPENSATION

SHARE-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2013
SHARE-BASED COMPENSATION	'
SHARE-BASED COMPENSATION	'
	NOTE 12 — SHARE-BASED COMPENSATION
	Overview of Share-Based Compensation Plans
	2007 Equity Incentive Plan
	The Company has granted  incentive stock options and other equity awards pursuant to the Amended and Restated Broadwind Energy, Inc. 2007 Equity Incentive Plan (the “2007 EIP”), which was approved by the Company’s Board of Directors in October 2007 and by the Company’s stockholders in June 2008. The 2007 EIP has been amended periodically since its original approval.
	The 2007 EIP reserved 691,051 shares of the Company’s common stock for grants to officers, directors, employees, consultants and advisors upon whose efforts the success of the Company and its affiliates depends to a large degree. As of September 30, 2013, the Company had reserved 96,247 shares for issuance upon the exercise of stock options outstanding and 92,209 shares for issuance upon the vesting of restricted stock unit (“RSU”) awards outstanding. As of September 30, 2013, 203,408 shares of common stock reserved for stock options and RSU awards under the 2007 EIP have been issued in the form of common stock.
	2012 Equity Incentive Plan
	On March 8, 2012, the Company’s Board of Directors approved the Broadwind Energy, Inc. 2012 Equity Incentive Plan (the “2012 EIP;” together with the 2007 EIP, the “Equity Incentive Plans”), and at the Company’s Annual Meeting of Stockholders on May 4, 2012, the Company’s stockholders approved the adoption of the 2012 EIP. The purposes of the 2012 EIP are (i) to align the interests of the Company’s stockholders and recipients of awards under the 2012 EIP by increasing the proprietary interest of such recipients in the Company’s growth and success; (ii) to advance the interests of the Company by attracting and retaining officers, other employees, non-employee directors and independent contractors; and (iii) to motivate such persons to act in the long-term best interests of the Company and its stockholders. Under the 2012 EIP, the Company may grant (i) non-qualified stock options; (ii) “incentive stock options” (within the meaning of IRC Section 422); (iii) stock appreciation rights; (iv) restricted stock and RSU’s; and (v) performance awards.
	The 2012 EIP reserves 1,200,000 shares of the Company’s common stock for grants to officers, directors, employees, consultants and advisors upon whose efforts the success of the Company and its affiliates will depend to a large degree. As of September 30, 2013, the Company had reserved 138,590 shares for issuance upon the exercise of stock options outstanding and 647,250 shares for issuance upon the vesting of RSU awards outstanding. As of September 30, 2013, 111,053 shares of common stock reserved for stock options and RSU awards under the 2012 EIP have been issued in the form of common stock.
	Stock Options.  The exercise price of stock options granted under the Equity Incentive Plans is equal to the closing price of the Company’s common stock on the date of grant. Stock options generally become exercisable on the anniversary of the grant date, with vesting terms that may range from one to five years from the date of grant. Additionally, stock options expire ten years after the date of grant. The fair value of stock options granted is expensed ratably over their vesting term.
	Restricted Stock Units.  The granting of RSU’s is provided for under the Equity Incentive Plans. RSU’s generally vest on the anniversary of the grant date, with vesting terms that may range from one to five years from the date of grant. The fair value of each RSU granted is equal to the closing price of the Company’s common stock on the date of grant and is generally expensed ratably over the vesting term of the RSU award.
	The following table summarizes stock option activity during the nine months ended September 30, 2013 under the Equity Incentive Plans, as follows:
		Options		Weighted Average
				Exercise Price
	Outstanding as of December 31, 2012	286,455		$	26.8
	Granted	—		$	—
	Exercised	—		$	—
	Forfeited	(37,579	)	$	15.94
	Expired	(14,039	)	$	103.43
	Outstanding as of September 30, 2013	234,837		$	23.96
	Exercisable as of September 30, 2013	100,031		$	45.96
	The following table summarizes RSU activity during the nine months ended September 30, 2013 under the Equity Incentive Plans, as follows:
		Number of RSU’s		Weighted Average
				Grant-Date Fair Value
				Per RSU
	Outstanding as of December 31, 2012	761,662		$	6.01
	Granted	463,218		$	3.68
	Vested	(280,624	)	$	6.76
	Forfeited	(204,797	)	$	4.5
	Outstanding as of September 30, 2013	739,459		$	4.66
	The fair value of each stock option award is estimated on the date of grant using the Black-Scholes option pricing model. The determination of the fair value of each stock option is affected by the Company’s stock price on the date of grant, as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, the Company’s expected stock price volatility over the expected life of the awards and actual and projected stock option exercise behavior. There were no stock options granted during the nine months ended September 30, 2013.
	The Company utilized a forfeiture rate of 25% during the nine months ended September 30, 2013 and 2012 for estimating the forfeitures of stock compensation granted.
	The following table summarizes share-based compensation expense included in the Company’s condensed consolidated statements of operations for the nine months ended September 30, 2013 and 2012, as follows:
		Nine Months Ended September 30,
		2013			2012
	Share-based compensation expense:
	Cost of sales	$	136		$	—
	Selling, general and administrative	1,302			2,079
	Income tax benefit (1)	—			—
	Net effect of share-based compensation expense on net loss	$	1,438		$	2,079
	Reduction in earnings per share:
	Basic and diluted earnings per share (2)	$	0.1		$	0.15
	(1) Income tax benefit is not illustrated because the Company is currently operating at a loss and an actual income tax benefit was not realized for the nine months ended September 30, 2013 and 2012. The result of the loss situation creates a timing difference, resulting in a deferred tax asset, which is fully reserved for in the Company’s valuation allowance.
	(2) Diluted earnings per share for the nine months ended September 30, 2013 and 2012 does not include common stock equivalents due to their anti-dilutive nature as a result of the Company’s net losses for these respective periods. Accordingly, basic earnings per share and diluted earnings per share are identical for all periods presented.
	As of September 30, 2013, the Company estimates that pre-tax compensation expense for all unvested share-based awards, including both stock options and RSU’s, in the amount of approximately $2,879 will be recognized through 2016. The Company expects to satisfy the exercise of stock options and future distribution of shares of restricted stock by issuing new shares of common stock.

LEGAL_PROCEEDINGS

LEGAL PROCEEDINGS	9 Months Ended
	Sep. 30, 2013
LEGAL PROCEEDINGS	'
LEGAL PROCEEDINGS	'
	NOTE 13 — LEGAL PROCEEDINGS
	Shareholder Lawsuits
	On February 11, 2011, a putative class action was filed in the United States District Court for the Northern District of Illinois (the “USDC”) against the Company and certain of its current or former officers and directors. The lawsuit was purportedly brought on behalf of purchasers of the Company’s common stock between March 17, 2009 and August 9, 2010. A lead plaintiff was appointed and an amended complaint was filed on September 13, 2011. The amended complaint named as additional defendants certain of the Company’s current and former directors, certain Tontine entities, and Jeffrey Gendell, a principal of Tontine. The complaint sought to allege that the defendants violated Section 10(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and Rule 10b-5 promulgated thereunder, and/or Section 20(a) of the Exchange Act by issuing or causing to be issued a series of allegedly false and/or misleading statements concerning the Company’s financial results, operations, and prospects, including with respect to the January 2010 secondary public offering of the Company’s common stock (the “Offering”). The plaintiffs alleged that the Company’s statements were false and misleading because, among other things, the Company’s reported financial results during the class period allegedly violated GAAP because they failed to reflect the impairment of goodwill and other intangible assets, and the Company allegedly failed to disclose known trends and other information regarding certain customer relationships at Brad Foote. In support of their claims, the plaintiffs relied in part upon six alleged confidential informants, all of whom are alleged to be former employees of the Company. On November 18, 2011, the Company filed a motion to dismiss. On April 19, 2012, the USDC granted in part and denied in part the Company’s motion. The USDC dismissed all claims with prejudice against each of the named current and former officers except for J. Cameron Drecoll and held that the plaintiffs had failed to state a claim for any alleged misstatements made after March 19, 2010. In addition, the USDC dismissed all claims with prejudice against the named Tontine entities and Mr. Gendell. The USDC denied the motion with respect to certain of the claims asserted against the Company and Mr. Drecoll. The Company filed its answer and affirmative defenses on May 21, 2012. The plaintiffs’ class certification was filed on June 22, 2012, and the parties agreed to a briefing schedule. The parties participated in a mediation session on August 20, 2012, and reached agreement on a settlement of the matter in the amount of $3,915, which is payable by the Company’s insurance carrier. The USDC granted final approval of the settlement on June 27, 2013.
	Between February 15, 2011 and March 30, 2011, three putative shareholder derivative lawsuits were filed in the USDC against certain of the Company’s current and former officers and directors, and certain Tontine entities, seeking to challenge alleged breaches of fiduciary duty, waste of corporate assets, and unjust enrichment, including in connection with the Offering. One of the lawsuits also alleged that certain directors violated Section 14(a) of the Exchange Act in connection with the Company’s Proxy Statement for its 2010 Annual Meeting of Stockholders. Two of the matters pending in the USDC were subsequently consolidated, and on May 15, 2012, the USDC granted the defendants’ motion to dismiss the consolidated cases and also entered an order dismissing the third case. The Company received a request from the Tontine defendants for indemnification in the derivative suits and the class action lawsuit from Tontine and/or Mr. Gendell pursuant to various agreements related to shares owned by Tontine. The Company maintains directors and officers liability insurance; however, the costs of indemnification for Mr. Gendell and/or Tontine would not be covered by any Company insurance policy. The Company subsequently entered into an agreement with Tontine providing, among other things, for a settlement of these indemnification claims and related matters for a payment of $495 which was paid during the second quarter of 2013. Because of the preliminary nature of these matters, the Company is not able to estimate any additional loss or range of loss, if any, that may be incurred in connection with these matters at this time.
	SEC Inquiry
	In August 2011, the Company received a subpoena from the United States Securities and Exchange Commission (“SEC”) seeking documents and other records related to certain accounting practices at Brad Foote. The subpoena was issued in connection with an informal inquiry that the Company received from the SEC in November 2010, which most likely arose out of a whistleblower complaint that the SEC received related to revenue recognition, cost accounting and intangible and fixed asset valuations at Brad Foote. The Company has been in regular contact with the SEC, and in its communications the SEC has clarified or supplemented its requests. The Company has produced documents responsive to such requests and completed the process of responding to the subpoena for documents. Following the issuance of subpoenas for testimony, the SEC has deposed certain current and former Brad Foote and Company employees. The Company cannot currently predict the outcome of this investigation. The Company does not believe that the resolution of this matter will have a material adverse effect on the Company’s consolidated financial position or results of operations. No estimate regarding the loss or range of loss, if any, that may be incurred in connection with this matter is possible at this time. All pending reimbursement requests from Tontine related to the SEC inquiry were resolved in the above-referenced settlement.
	Environmental
	The Company is aware of an investigation commenced by the United States Attorney’s Office, Northern District of Illinois (“USAO”), for potential violation of federal environmental laws. On February 15, 2011, pursuant to a search warrant, officials from the United States Environmental Protection Agency (“USEPA”) entered and conducted a search of a Brad Foote facility in Cicero, Illinois (the “Cicero Avenue Facility”) in connection with the alleged improper disposal of industrial wastewater to the sewer. Also on or about February 15, 2011, in connection with the same matter, the Company received a grand jury subpoena requesting testimony and the production of certain documents relating to the Cicero Avenue Facility’s past compliance with certain environmental laws and regulations relating to the generation, discharge and disposal of wastewater from certain of its processes between 2004 and the present. On or about February 23, 2011, the Company received another grand jury subpoena relating to the same investigation, requesting testimony and the production of certain other documents relating to certain of the Cicero Avenue Facility’s employees, environmental and manufacturing processes, and disposal practices. On April 5, 2012, the Company received a letter from the USAO requesting the production of certain financial records from 2008 to the present. The Company has completed its response to the subpoenas and to the USAO’s request. The Company has also voluntarily instituted corrective measures at the Cicero Avenue Facility, including changes to its wastewater disposal practices. On September 24, 2013, the USAO commenced a criminal action in the USDC based on this investigation. Brad Foote has agreed to enter into a plea agreement with the USAO (the “Plea Agreement”) with regard to this criminal action, pursuant to which Brad Foote would plead guilty to one count of knowingly violating the Clean Water Act, Title 33, United States Code, Section 1319(c)(2)(A) and pay a $1,500 fine (payable in three installments of $500 within three years of the date of sentencing). The Plea Agreement is subject to the approval of the USDC.
	Other
	The Company is also a party to additional claims and legal proceedings arising in the ordinary course of business, none of which is deemed to be individually significant at this time. Due to the inherent uncertainty of litigation, there can be no assurance that the resolution of any particular claim or proceeding would not have a material adverse effect on the Company’s results of operations, financial position or liquidity. It is possible that if one or more of the matters described above were decided against the Company, the effects could be material to the Company’s results of operations in the period in which the Company would be required to record or adjust the related liability and could also be material to the Company’s cash flows in the periods the Company would be required to pay such liability.

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2013
RECENT ACCOUNTING PRONOUNCEMENTS	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	NOTE 14 — RECENT ACCOUNTING PRONOUNCEMENTS
	The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable to the Company, the Company has not identified any new standards that it believes merit further discussion. The Company believes that none of the new standards will have a significant impact on its condensed consolidated financial statements.

SEGMENT_REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2013
SEGMENT REPORTING	'
SEGMENT REPORTING	'
	NOTE 15 — SEGMENT REPORTING
	The Company is organized into reporting segments based on the nature of the products and services offered and business activities from which it earns revenues and incurs expenses for which discrete financial information is available and regularly reviewed by the Company’s chief operating decision maker. The Company’s segments and their product and service offerings are summarized below:
	Towers and Weldments
	The Company manufactures towers for wind turbines, specifically the large and heavier wind towers that are designed for 2 megawatt (“MW”) and larger wind turbines. Production facilities, located in Manitowoc, Wisconsin and Abilene, Texas, are situated in close proximity to the primary U.S. domestic wind energy and equipment manufacturing hubs. The two facilities have a combined annual tower production capacity of approximately 500 towers, sufficient to support turbines generating more than 1,200 MW of power. This product segment also encompasses the manufacture of specialty fabrications and specialty weldments for mining and other industrial customers.
	Gearing
	The Company engineers, builds and remanufactures precision gears and gearing systems for oil and gas, wind, mining, steel and other industrial applications. The Company uses an integrated manufacturing process, which includes machining and finishing processes in Cicero, Illinois, and heat treatment in Neville Island, Pennsylvania.
	Services
	The Company offers a comprehensive range of services, primarily to wind farm developers and operators. The Company specializes in non-routine maintenance services for both kilowatt and MW turbines. The Company also offers comprehensive field services to the wind industry. The Company is increasingly focusing its efforts on the identification and/or development of product and service offerings which will improve the reliability and efficiency of wind turbines, and therefore enhance the economic benefits to its customers. The Company provides wind services across the U.S., with primary service locations in South Dakota and Texas. In February 2011, the Company put into operation its Abilene, Texas gearbox service facility (the “Gearbox Facility”), which is focused on servicing the growing installed base of MW wind turbines as they come off warranty and, to a limited extent, industrial gearboxes requiring precision repair and testing.
	Corporate and Eliminations
	“Corporate” includes the assets and selling, general and administrative expenses of the Company’s corporate office. “Eliminations” comprises adjustments to reconcile segment results to consolidated results.
	Summary financial information by reportable segment for the three and nine months ended September 30, 2013 and 2012 is as follows:
	For the Three Months Ended September 30, 2013:	Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
		Weldments
		(Restated)			(Restated)						(Restated)						(Restated)
	Revenues from external customers	$	47,020		$	10,138		$	3,704		$	—		$	—		$	60,862
	Intersegment revenues (1)	64			251			—			—			(315		)	—
	Operating profit (loss)	6,561			(5,375		)	(1,276		)	(2,220		)	22			(2,288		)
	Depreciation and amortization	941			2,014			409			15			—			3,379
	Capital expenditures	750			849			7			22			—			1,628
	For the Three Months Ended September 30, 2012:	Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
		Weldments
	Revenues from external customers	$	37,423		$	10,778		$	6,844		$	—		$	—		$	55,045
	Intersegment revenues (1)	—			478			55			—			(533		)	—
	Operating profit (loss)	1,740			(2,637		)	(570		)	(2,048		)	(12		)	(3,527		)
	Depreciation and amortization	942			2,995			413			17			—			4,367
	Capital expenditures	127			893			44			71			—			1,135
	For the Nine Months Ended September 30, 2013:	Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
		Weldments
		(Restated)			(Restated)						(Restated)						(Restated)
	Revenues from external customers	$	115,977		$	28,098		$	15,238		$	—		$	—		$	159,313
	Intersegment revenues (1)	67			3,456			15			—			(3,538		)	—
	Operating profit (loss)	13,779			(12,326		)	(3,239		)	(7,455		)	(19		)	(9,260		)
	Depreciation and amortization	2,841			7,469			1,064			38			—			11,412
	Capital expenditures	1,235			2,504			240			378			—			4,357
	For the Nine Months Ended September 30, 2012:	Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
		Weldments
	Revenues from external customers	$	109,587		$	40,256		$	15,956		$	—		$	—		$	165,799
	Intersegment revenues (1)	—			1,096			81			—			(1,177		)	—
	Operating profit (loss)	3,306			(5,390		)	(3,331		)	(6,224		)	12			(11,627		)
	Depreciation and amortization	2,722			8,217			1,237			51			—			12,227
	Capital expenditures	540			1,657			944			159			—			3,300
		Total Assets as of
		September 30,			December 31,
	Segments:	2013			2012
		(Restated)
	Towers and Weldments	$	51,067		$	50,801
	Gearing	70,629			71,371
	Services	15,906			13,976
	Assets held for sale	2,152			8,042
	Corporate	303,401			308,336
	Eliminations	(278,845		)	(309,616		)
		$	164,310		$	142,910
	(1)         Intersegment revenues generally include a 10% markup over costs and primarily consist of sales from Gearing to Services. Sales from Gearing to Services totaled $3,456 and $1,096 for the nine months ended September 30, 2013 and 2012, respectively.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 16 — COMMITMENTS AND CONTINGENCIES
	Environmental Compliance and Remediation Liabilities
	The Company’s operations and products are subject to a variety of environmental laws and regulations in the jurisdictions in which the Company operates and sells products governing, among other things, air emissions, wastewater discharges, the use, handling and disposal of hazardous materials, soil and groundwater contamination, employee health and safety, and product content, performance and packaging. Certain environmental laws can impose the entire cost or a portion of the cost of investigating and cleaning up a contaminated site, regardless of fault, upon any one or more of a number of parties, including the current or previous owners or operators of the site. These environmental laws can also impose liability on any person who arranges for the disposal or treatment of hazardous substances at a contaminated site. Third parties may also make claims against owners, operators and/or users of disposal sites for personal injuries and property damage associated with releases of hazardous substances from those sites.
	In connection with the Company’s ongoing restructuring initiatives, during the third quarter of 2012, the Company identified a $352 liability associated with the planned sale of the Cicero Avenue Facility. The liability is associated with environmental remediation costs that were identified while preparing the site for sale. During the third quarter, the Company applied for entry into the Illinois Environmental Protection Agency voluntary site remediation program. The Company intends to submit its environmental sampling data, as well as its remedial objectives plan, during the fourth quarter. The Company will continue to reevaluate its reserve balance associated with this matter as it gathers additional information. As of September 30, 2013, the accrual balance remaining is $242.
	Warranty Liability
	The Company provides warranty terms that range from one to seven years for various products and services supplied by the Company. In certain contracts, the Company has recourse provisions for items that would enable recovery from third parties for amounts paid to customers under warranty provisions. As of September 30, 2013 and 2012, estimated product warranty liability was $675 and $751, respectively, and is recorded within accrued liabilities in the Company’s condensed consolidated balance sheets.
	The changes in the carrying amount of the Company’s total product warranty liability for the nine months ended September 30, 2013 and 2012 were as follows:
		For the Nine Months Ended September 30,
		2013			2012
	Balance, beginning of period	$	707		$	983
	Reduction of warranty reserve	(25		)	(133		)
	Warranty claims	(7		)	(99		)
	Balance, end of period	$	675		$	751
	Allowance for Doubtful Accounts
	Based upon past experience and judgment, the Company establishes an allowance for doubtful accounts with respect to accounts receivable. The Company’s standard allowance estimation methodology considers a number of factors that, based on its collections experience, the Company believes will have an impact on its credit risk and the collectability of its accounts receivable. These factors include individual customer circumstances, history with the Company, the length of the time period during which the account receivable has been past due and other relevant criteria.
	The Company monitors its collections and write-off experience to assess whether or not adjustments to its allowance estimates are necessary. Changes in trends in any of the factors that the Company believes may impact the collectability of its accounts receivable, as noted above, or modifications to its credit standards, collection practices and other related policies may impact the Company’s allowance for doubtful accounts and its financial results. The activity in the accounts receivable allowance liability for the nine months ended September 30, 2013 and 2012 consists of the following:
		For the Nine Months Ended September 30,
		2013			2012
	Balance at beginning of period	$	453		$	438
	Bad debt expense	(38		)	200
	Write-offs	(236		)	(123		)
	Balance at end of period	$	179		$	515
	Collateral
	In select instances, the Company has pledged specific inventory and machinery and equipment assets to serve as collateral on related payable or financing obligations.
	Liquidated Damages
	In certain customer contracts, the Company has agreed to pay liquidated damages in the event of qualifying delivery or production delays. These damages are typically limited to a specific percentage of the value of the product in question and dependent on actual losses sustained by the customer. The Company does not believe that potential exposure will have a material adverse effect on the Company’s consolidated financial position or results of operations. There was no reserve for liquidated damages as of September 30, 2013.
	Workers’ Compensation Reserves
	At the beginning of the third quarter of 2013, the Company began to self-insure for its workers’ compensation liabilities, including reserves for self-retained losses. Historical loss experience combined with actuarial evaluation methods and the application of risk transfer programs are used to determine required workers’ compensation reserves. The Company takes into account claims incurred but not reported when determining its workers’ compensation reserves. Although the ultimate outcome of these matters may exceed the amounts recorded and additional losses may be incurred, the Company does not believe that any additional potential exposure will have a material adverse effect on the Company’s consolidated financial position or results of operations.
	Other
	As of September 30, 2013, approximately 19% of the Company’s employees were covered by two collective bargaining agreements with United Steelworkers local unions in Cicero, Illinois and Neville Island, Pennsylvania, which are scheduled to remain in effect through February 2014 and October 2017, respectively.
	On July 20, 2011, the Company executed a strategic financing transaction (the “NMTC Transaction”) involving the following third parties: AMCREF Fund VII, LLC (“AMCREF”), a registered community development entity; COCRF Investor VIII, LLC (“COCRF”); and Capital One, National Association (“Capital One”). The NMTC Transaction allows the Company to receive below market interest rate funds through the federal New Markets Tax Credit (“NMTC”) program; see Note 17, “New Markets Tax Credit Transaction” of these condensed consolidated financial statements. Pursuant to the NMTC Transaction, the gross loan and investment in the Gearbox Facility of $10,000 will generate $3,900 in tax credits over a period of seven years, which the NMTC Transaction makes available to Capital One. The Gearbox Facility must operate and be in compliance with the terms and conditions of the NMTC Transaction during the seven year compliance period, or the Company may be liable for the recapture of $3,900 in tax credits to which Capital One is otherwise entitled. The Company does not anticipate any tax credit recaptures will be required in connection with the NMTC Transaction.

NEW_MARKETS_TAX_CREDIT_TRANSAC

NEW MARKETS TAX CREDIT TRANSACTION	9 Months Ended
	Sep. 30, 2013
NEW MARKETS TAX CREDIT TRANSACTION	'
NEW MARKETS TAX CREDIT TRANSACTION	'
	NOTE 17 — NEW MARKETS TAX CREDIT TRANSACTION
	On July 20, 2011, the Company received $2,280 in proceeds via the NMTC Transaction. The NMTC Transaction qualifies under the NMTC program and included a gross loan from AMCREF to Broadwind Services in the principal amount of $10,000, with a term of fifteen years and interest payable at the rate of 1.4% per annum, largely offset by a gross loan in the principal amount of $7,720 from the Company to COCRF, with a term of fifteen years and interest payable at the rate of 2.5% per annum.
	The NMTC regulations permit taxpayers to claim credits against their federal income taxes for up to 39% of qualified investments in the equity of community development entities. The NMTC Transaction could generate $3,900 in tax credits, which the Company has made available under the structure by passing them through to Capital One. The proceeds have been applied to the Company’s investment in the Gearbox Facility assets and operating costs, as permitted under the NMTC program.
	The Gearbox Facility must operate and be in compliance with various regulations and restrictions for seven years to comply with the terms of the NMTC Transaction, or the Company may be liable under its indemnification agreement with Capital One for the recapture of tax credits. In the event the Company does not comply with these regulations and restrictions, the NMTC program tax credits may be subject to 100% recapture for a period of seven years as provided in the IRC. The Company does not anticipate that any tax credit recapture events will occur or that it will be required to make any payments to Capital One under the indemnification agreement.
	The Capital One contribution, including a loan origination payment of $320, has been included as other assets in the Company’s condensed consolidated balance sheet as of September 30, 2013. The NMTC Transaction includes a put/call provision whereby the Company may be obligated or entitled to repurchase Capital One’s interest in the third quarter of 2018. Capital One may exercise an option to put its investment and receive $130 from the Company. If Capital One does not exercise its put option, the Company can exercise a call option at the then fair market value of the call. The Company expects that Capital One will exercise the put option at the end of the tax credit recapture period. The Capital One contribution other than the amount allocated to the put obligation will be recognized as income only after the put/call is exercised and when Capital One has no ongoing interest. However, there is no legal obligation for Capital One to exercise the put, and the Company has attributed only an insignificant value to the put option included in this transaction structure.
	The Company has determined that two pass-through financing entities created under this transaction structure are variable interest entities (“VIE’s”). The ongoing activities of the VIE’s—collecting and remitting interest and fees and complying with NMTC program requirements—were considered in the initial design of the NMTC Transaction and are not expected to significantly affect economic performance throughout the life of the VIE’s. In making this determination, management also considered the contractual arrangements that obligate the Company to deliver tax benefits and provide various other guarantees under the transaction structure, Capital One’s lack of a material interest in the underlying economics of the project, and the fact that the Company is obligated to absorb losses of the VIE’s. The Company has concluded that it is required to consolidate the VIE’s because the Company has both (i) the power to direct those matters that most significantly impact the activities of each VIE and (ii) the obligation to absorb losses or the right to receive benefits of each VIE.
	The $262 of issue costs paid to third parties in connection with the NMTC Transaction are recorded as prepaid expenses, and are being amortized over the expected seven year term of the NMTC arrangement. Capital One’s net contribution of $2,600 is included in Long Term Debt, Net of Current Maturities in the condensed consolidated balance sheet as of September 30, 2013. Incremental costs to maintain the transaction structure during the compliance period will be recognized as they are incurred.

RESTRUCTURING

RESTRUCTURING	9 Months Ended
	Sep. 30, 2013
RESTRUCTURING	'
RESTRUCTURING	'
	NOTE 18 — RESTRUCTURING
	During the third quarter of 2011, the Company conducted a review of its business strategies and product plans based on the outlook for the economy at large, the forecast for the industries it serves, and its business environment. The Company concluded that its manufacturing footprint and fixed cost base were too large and expensive for its medium-term needs and began restructuring its facility capacity and its management structure to consolidate and increase the efficiencies of its operations.
	The Company is executing a plan to reduce its facility footprint by approximately 40% through the sale and/or closure through the end of 2014 of facilities comprising a total of approximately 600,000 square feet. As part of this plan, in the third quarter of 2011, the Company determined that the Brandon Facility should be sold, and as a result the Company reclassified the Brandon Facility property and equipment to Assets Held for Sale and the related indebtedness to Liabilities Held for Sale. In April 2013 the Company completed the sale of the Brandon Facility, generating approximately $8,000 in net proceeds after closing costs and the repayment of the mortgage on the Brandon Facility. Including the sale of the Brandon Facility, the Company has so far closed or reduced its leased presence at six facilities and achieved a reduction of approximately 400,000 square feet. During 2013, the Company determined that its Clintonville, Wisconsin was no longer required in its operations and reclassified the property and equipment associated with this facility, as well as certain Gearing equipment, to Assets Held for Sale. The most significant remaining reduction relates to the anticipated closure and disposition of the Cicero Avenue Facility. The Company believes its remaining locations will be sufficient to support its Towers and Weldments, Gearing, Services and general corporate and administrative activities, while allowing for growth for the next several years.
	In the third quarter of 2012, the Company identified a $352 liability associated with the planned sale of the Cicero Avenue Facility. The liability is associated with environmental remediation costs that were identified while preparing the site for sale. The expenses associated with this liability have been recorded as a restructuring charge, and as of September 30, 2013 the accrual balance remaining is $242.
	Additional restructuring plans were approved in the fourth quarter of 2011. Including costs incurred to date, the Company expects that a total of approximately $13,300 of net costs will be incurred to implement this restructuring initiative. To date, the Company has incurred approximately $8,500, or 64% of the total expected restructuring costs. The Company’s restructuring charges generally include costs to close or exit facilities, costs to move equipment, the related costs of building infrastructure for moved equipment and employee related costs. Of the total projected costs, the Company anticipates that a total of approximately $5,400 will consist of non-cash charges. Restructuring costs incurred to date include $900 of involuntary terminations, $1,500 of accelerated depreciation of the Cicero Avenue Facility, as well as restructuring-related impairment charges of $288 related to the Clintonville Facility and $345 related to certain Gearing segment machinery and equipment. The table below details the Company’s total net restructuring charges incurred to date and the total net expected restructuring charges as of September 30, 2013:
		2011		2012		Q1 ‘13			Q2 ‘13			Q3 ‘13		Total			Total
		Actual		Actual		Actual			Actual			Actual		Incurred			Projected
	Capital expenditures:
	Gearing	$	5	$	2,072	$	359		$	817		$	514	$	3,767		$	5,007
	Corporate	—		524		277			—			—		801			801
	Total capital expenditures	5		2,596		636			817			514		4,568			5,808
	Cash expenses:
	Cost of sales:
	Gearing	131		308		157			886			840		2,322			3,295
	Services	—		225		119			115			—		459			459
	Total cost of sales	131		533		276			1,001			840		2,781			3,754
	Selling, general, and administrative expenses:
	Towers	—		130		78			37			50		295			295
	Gearing	35		520		65			67			28		715			715
	Services	—		40		—			—			—		40			40
	Corporate	406		49		458			3			1		917			917
	Total selling, general and administrative expenses	441		739		601			107			79		1,967			1,967
	Other - Towers and Weldments gain on Brandon Facility:	—		—		—			(3,586		)	1		(3,585		)	(3,585		)
	Non-cash expenses:
	Towers	—		—		290			—			—		290			290
	Gearing	247		1,166		179			550			257		2,399			4,989
	Services	—		58		(15		)	—			—		43			43
	Corporate	50		—		—			—			—		50			50
	Total non-cash expenses	297		1,224		454			550			257		2,782			5,372
	Grand total	$	874	$	5,092	$	1,967		$	(1,111	)	$	1,691	$	8,513		$	13,316

RESTATEMENT_OF_PREVIOUSLY_ISSU1

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	'
Schedule of the unaudited restated condensed consolidated balance sheet	'
	The unaudited restated condensed consolidated balance sheet as of September 30, 2013 is presented below (in thousands, except per share data):
		September 30, 2013
		As Previously			Restatement			Restated
		Reported			Adjustments
	ASSETS
	CURRENT ASSETS:
	Cash and cash equivalents	$	22,826		$	—		$	22,826
	Short-term investments	867			—			867
	Restricted cash	331			—			331
	Accounts receivable, net of allowance for doubtful accounts of $179 and $453 as of September 30, 2013 and December 31, 2012, respectively	21,927			(150		)	21,777
	Inventories, net	32,625			231			32,856
	Prepaid expenses and other current assets	2,532			—			2,532
	Assets held for sale	2,152			—			2,152
	Total current assets	83,260			81			83,341
	Property and equipment, net	72,761			—			72,761
	Intangible assets, net	6,014			—			6,014
	Other assets	2,194			—			2,194
	TOTAL ASSETS	$	164,229		$	81		$	164,310
	LIABILITIES AND STOCKHOLDERS’ EQUITY
	CURRENT LIABILITIES:
	Lines of credit and notes payable	$	—		$	—		$	—
	Current maturities of long-term debt	342			—			342
	Current portions of capital lease obligations	1,308			—			1,308
	Accounts payable	29,063			(938		)	28,125
	Accrued liabilities	6,961			69			7,030
	Customer deposits	21,482			—			21,482
	Liabilities held for sale	—			—			—
	Total current liabilities	59,156			(869		)	58,287
	LONG-TERM LIABILITIES:
	Long-term debt, net of current maturities	2,757			—			2,757
	Long-term capital lease obligations, net of current portions	1,431			—			1,431
	Other	3,342			—			3,342
	Total long-term liabilities	7,530			—			7,530
	COMMITMENTS AND CONTINGENCIES
	STOCKHOLDERS’ EQUITY:
	Preferred stock, $0.001 par value; 10,000,000 shares authorized; no shares issued or outstanding	—			—			—
	Common stock, $0.001 par value; 30,000,000 shares authorized; 14,563,228 and 14,197,792 shares issued and outstanding as of September 30, 2013 and December 31, 2012, respectively	15			—			15
	Additional paid-in capital	375,542			—			375,542
	Accumulated deficit	(278,014		)	950			(277,064		)
	Total stockholders’ equity	97,543			950			98,493
	TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	164,229		$	81		$	164,310
Schedule of the unaudited restated condensed quarterly consolidated statement of operations	'
	The unaudited restated condensed quarterly consolidated statement of operations for the three months ended September 30, 2013 is presented below (in thousands, except per share data):
		Three Months Ended September 30,
		As Previously			Restatement			Restated
		Reported			Adjustments
	Revenues	$	62,436		$	(1,574	)	$	60,862
	Cost of sales	56,783			(1,636		)	55,147
	Restructuring	1,097			—			1,097
	Gross profit	4,556			62			4,618
	OPERATING EXPENSES:
	Selling, general and administrative	5,247			(31		)	5,216
	Intangible amortization	111			—			111
	Regulatory settlement	1,500			—			1,500
	Restructuring	79			—			79
	Total operating expenses	6,937			(31		)	6,906
	Operating loss	(2,381		)	93			(2,288		)
	OTHER INCOME (EXPENSE) , net:
	Interest expense, net	(177		)	—			(177		)
	Other, net	(4		)	—			(4		)
	(Loss) gain on sale of assets and restructuring	(1		)	—			(1		)
	Total other income (expense), net	(182		)	—			(182		)
	Net loss from continuing operations before provision for income taxes	(2,563		)	93			(2,470		)
	Provision (benefit) for income taxes	28			—			28
	LOSS FROM CONTINUING OPERATIONS	(2,591		)	93			(2,498		)
	LOSS FROM DISCONTINUED OPERATIONS, NET OF TAX	100			—			100
	NET LOSS	$	(2,491	)	$	93		$	(2,398	)
	NET LOSS PER COMMON SHARE - BASIC AND DILUTED:
	Loss from continuing operations	$	(0.18	)	$	(0.00	)	$	(0.18	)
	Loss from discontinued operations	0.01			—			0.01
	Net loss	$	(0.17	)	$	(0.00	)	$	(0.17	)
	WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - Basic and diluted	14,525						14,525
	The unaudited restated condensed quarterly consolidated statement of operations for the nine months ended September 30, 2013 is presented below (in thousands, except per share data):
		Nine Months Ended September 30, 2013
		As Previously			Restatement			Restated
		Reported			Adjustments
	Revenues	$	159,463		$	(150	)	$	159,313
	Cost of sales	147,399			(1,033		)	146,366
	Restructuring	2,758			—			2,758
	Gross profit	9,306			883			10,189
	OPERATING EXPENSES:
	Selling, general and administrative	15,788			(67		)	15,721
	Intangible amortization	1,441			—			1,441
	Regulatory settlement	1,500			—			1,500
	Restructuring	787			—			787
	Total operating expenses	19,516			(67		)	19,449
	Operating loss	(10,210		)	950			(9,260		)
	OTHER INCOME (EXPENSE) , net:
	Interest expense, net	(795		)	—			(795		)
	Other, net	511			—			511
	(Loss) gain on sale of assets and restructuring	2,965			—			2,965
	Total other income (expense), net	2,681			—			2,681
	Net loss from continuing operations before provision for income taxes	(7,529		)	950			(6,579		)
	Provision (benefit) for income taxes	64			—			64
	LOSS FROM CONTINUING OPERATIONS	(7,593		)	950			(6,643		)
	LOSS FROM DISCONTINUED OPERATIONS, NET OF TAX	(110		)	—			(110		)
	NET LOSS	$	(7,703	)	$	950		$	(6,753	)
	NET LOSS PER COMMON SHARE - BASIC AND DILUTED:
	Loss from continuing operations	$	(0.53	)	$	0.07		$	(0.46	)
	Loss from discontinued operations	(0.01		)	—			(0.01		)
	Net loss	$	(0.53	)	$	0.07		$	(0.47	)
	WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - Basic and diluted	14,405			—			14,405
Schedule of the unaudited restated condensed consolidated statement of cash flows	'
	The unaudited restated condensed consolidated statement of cash flows for the nine months ended September 30, 2013 is presented below (in thousands):
		Nine Months Ended September 30, 2013
		As Previously			Restatement			Restated
		Reported			Adjustments
	CASH FLOWS FROM OPERATING ACTIVITIES:
	Net loss	$	(7,703	)	$	950		$	(6,753	)
	Adjustments to reconcile net cash used in operating activities:
	Depreciation and amortization expense	11,412			—			11,412
	Impairment charges	288			—			288
	Stock-based compensation	1,438			—			1,438
	Allowance for doubtful accounts	(274		)	—			(274		)
	Common stock issued under defined contribution 401(k) plan	499			—			499
	(Gain) loss on disposal of assets	(3,576		)	—			(3,576		)
	Changes in operating assets and liabilities:				—
	Accounts receivable	(1,613		)	150			(1,463		)
	Inventories	(10,637		)	(231		)	(10,868		)
	Prepaid expenses and other current assets	1,228			—			1,228
	Accounts payable	12,337			(938		)	11,399
	Accrued liabilities	1,054			69			1,123
	Customer deposits	17,419			—			17,419
	Other non-current assets and liabilities	(365		)	—			(365		)
	Net cash provided by (used in) operating activities	21,507			—			21,507
	CASH FLOWS FROM INVESTING ACTIVITIES:
	Proceeds from sale of logistics business and related note receivable	250			—			250
	Purchases of available for sale securities	(867		)	—			(867		)
	Purchases of property and equipment	(5,967		)	1,610			(4,357		)
	Proceeds from disposals of property and equipment	12,533			—			12,533
	(Increase) decrease in restricted cash	(1		)	—			(1		)
	Net cash provided by (used in) investing activities	5,948						7,558
	CASH FLOWS FROM FINANCING ACTIVITIES:
	Payments on lines of credit and notes payable	(80,233		)	—			(80,233		)
	Proceeds from lines of credit and notes payable	75,208			—			75,208
	Proceeds from sale-leaseback transactions	—			—			—
	Payments for debt issuance costs	—			—			—
	Principal payments on capital leases	(120		)	(1,610		)	(1,730		)
	Net cash (used in) provided by financing activities	(5,145		)				(6,755		)
	NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	22,310			—			22,310
	CASH AND CASH EQUIVALENTS, beginning of the period	516			—			516
	CASH AND CASH EQUIVALENTS, end of the period	$	22,826		$	—		$	22,826

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2013
EARNINGS PER SHARE	'
Reconciliation of basic and diluted earnings per share	'
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(Restated)						(Restated)
	Basic earnings per share calculation:
	Net loss	$	(2,398	)	$	(3,938	)	$	(6,753	)	$	(12,029	)
	Weighted average number of common shares outstanding	14,524,522			14,093,122			14,405,498			14,021,563
	Basic net loss per share	$	(0.17	)	$	(0.28	)	$	(0.47	)	$	(0.86	)
	Diluted earnings per share calculation:
	Net loss	$	(2,398	)	$	(3,938	)	$	(6,753	)	$	(12,029	)
	Weighted average number of common shares outstanding	14,524,522			14,093,122			14,405,498			14,021,563
	Common stock equivalents:
	Stock options and unvested restricted stock units (1)	—			—			—			—
	Weighted average number of common shares outstanding	14,524,522			14,093,122			14,405,498			14,021,563
	Diluted net loss per share	$	(0.17	)	$	(0.28	)	$	(0.47	)	$	(0.86	)
	(1)                   Stock options and unvested restricted stock units granted and outstanding of 974,296 and 1,064,525 as of September 30, 2013 and 2012, respectively, are excluded from the computation of diluted earnings per share due to the anti-dilutive effect as a result of the Company’s net loss for these respective periods.

CASH_AND_CASH_EQUIVALENTS_AND_1

CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	'
Summary of components of cash and cash equivalents and short-term investments	'
		September 30,		December 31,
		2013		2012
	Cash and cash equivalents:
	Cash	$	14,640	$	464
	Municipal bonds	8,186		52
	Total cash and cash equivalents	22,826		516
	Short-term investments (available-for-sale):
	Municipal bonds	867		—
	Total cash and cash equivalents and short-term investments	23,693		516

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2013
INVENTORIES	'
Schedule of the components of inventories	'
		September 30,			December 31,
		2013			2012
		(Restated)
	Raw materials	$	18,220		$	8,697
	Work-in-process	11,325			9,505
	Finished goods	4,941			4,558
		34,486			22,760
	Less: Reserve for excess and obsolete inventory	(1,630		)	(772		)
	Net inventories	$	32,856		$	21,988

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2013
INTANGIBLE ASSETS	'
Schedule of the cost basis, accumulated amortization and net book value of intangible assets	'
		September 30, 2013								December 31, 2012
									Weighted								Weighted
							Net		Average						Net		Average
		Cost		Accumulated			Book		Amortization	Cost		Accumulated			Book		Amortization
		Basis		Amortization			Value		Period	Basis		Amortization			Value		Period
	Intangible assets:
	Customer relationships	$	3,979	$	(3,584	)	$	395	7.2	$	3,979	$	(2,444	)	$	1,535	7.2
	Trade names	7,999		(2,380		)	5,619		20	7,999		(2,080		)	5,919		20
	Intangible assets	$	11,978	$	(5,964	)	$	6,014	15.8	$	11,978	$	(4,524	)	$	7,454	15.8
Schedule of estimated future amortization expense	'
	2013	$	111
	2014	444
	2015	444
	2016	444
	2017	444
	2018 and thereafter	4,127
	Total	$	6,014

ACCRUED_LIABILITIES_Tables

ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2013
ACCRUED LIABILITIES	'
Schedule of accrued liabilities	'
		September 30,		December 31,
		2013		2012
		(Restated)
	Accrued payroll and benefits	$	3,821	$	2,913
	Accrued property taxes	458		367
	Income taxes payable	488		443
	Accrued professional fees	199		526
	Accrued warranty liability	675		707
	Accrued regulatory settlement	500		—
	Accrued environmental reserve	242		352
	Accrued other	647		704
	Total accrued liabilities	$	7,030	$	6,012

DEBT_AND_CREDIT_AGREEMENTS_Tab

DEBT AND CREDIT AGREEMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
DEBT AND CREDIT AGREEMENTS	'
Schedule of outstanding debt balances	'
		September 30,			December 31,
		2013			2012
	Lines of credit	$	—		$	955
	Term loans and notes payable	3,099			3,308
	Less: Current portion	(342		)	(1,307		)
	Long-term debt, net of current maturities	$	2,757		$	2,956

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
FAIR VALUE MEASUREMENTS	'
Schedule of the fair values of the Company's financial assets	'
		September 30, 2013
		Level 1		Level 2		Level 3		Total
	Assets measured on a recurring basis:
	Municipal bonds	$	—	$	9,053	$	—	$	9,053
	Assets measured on a nonrecurring basis:
	Gearing equipment	—		—		1,331		1,331
	Clintonville, WI facility	—		—		821		821
	Total assets at fair value	$	—	$	9,053	$	2,152	$	11,205
		December 31, 2012
		Level 1		Level 2		Level 3		Total
	Assets measured on a recurring basis:
	Municipal bonds	$	—	$	52	$	—	$	52
	Total assets at fair value	$	—	$	52	$	—	$	52

SHAREBASED_COMPENSATION_Tables

SHARE-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2013
SHARE-BASED COMPENSATION	'
Schedule of stock option activity	'
		Options		Weighted Average
				Exercise Price
	Outstanding as of December 31, 2012	286,455		$	26.8
	Granted	—		$	—
	Exercised	—		$	—
	Forfeited	(37,579	)	$	15.94
	Expired	(14,039	)	$	103.43
	Outstanding as of September 30, 2013	234,837		$	23.96
	Exercisable as of September 30, 2013	100,031		$	45.96
Schedule of RSU activity	'
		Number of RSU’s		Weighted Average
				Grant-Date Fair Value
				Per RSU
	Outstanding as of December 31, 2012	761,662		$	6.01
	Granted	463,218		$	3.68
	Vested	(280,624	)	$	6.76
	Forfeited	(204,797	)	$	4.5
	Outstanding as of September 30, 2013	739,459		$	4.66
Schedule of share-based compensation expense	'
		Nine Months Ended September 30,
		2013			2012
	Share-based compensation expense:
	Cost of sales	$	136		$	—
	Selling, general and administrative	1,302			2,079
	Income tax benefit (1)	—			—
	Net effect of share-based compensation expense on net loss	$	1,438		$	2,079
	Reduction in earnings per share:
	Basic and diluted earnings per share (2)	$	0.1		$	0.15
	(1) Income tax benefit is not illustrated because the Company is currently operating at a loss and an actual income tax benefit was not realized for the nine months ended September 30, 2013 and 2012. The result of the loss situation creates a timing difference, resulting in a deferred tax asset, which is fully reserved for in the Company’s valuation allowance.
	(2) Diluted earnings per share for the nine months ended September 30, 2013 and 2012 does not include common stock equivalents due to their anti-dilutive nature as a result of the Company’s net losses for these respective periods. Accordingly, basic earnings per share and diluted earnings per share are identical for all periods presented.

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2013
SEGMENT REPORTING	'
Schedule of financial information by reportable segment	'
	For the Three Months Ended September 30, 2013:	Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
		Weldments
		(Restated)			(Restated)						(Restated)						(Restated)
	Revenues from external customers	$	47,020		$	10,138		$	3,704		$	—		$	—		$	60,862
	Intersegment revenues (1)	64			251			—			—			(315		)	—
	Operating profit (loss)	6,561			(5,375		)	(1,276		)	(2,220		)	22			(2,288		)
	Depreciation and amortization	941			2,014			409			15			—			3,379
	Capital expenditures	750			849			7			22			—			1,628
	For the Three Months Ended September 30, 2012:	Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
		Weldments
	Revenues from external customers	$	37,423		$	10,778		$	6,844		$	—		$	—		$	55,045
	Intersegment revenues (1)	—			478			55			—			(533		)	—
	Operating profit (loss)	1,740			(2,637		)	(570		)	(2,048		)	(12		)	(3,527		)
	Depreciation and amortization	942			2,995			413			17			—			4,367
	Capital expenditures	127			893			44			71			—			1,135
	For the Nine Months Ended September 30, 2013:	Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
		Weldments
		(Restated)			(Restated)						(Restated)						(Restated)
	Revenues from external customers	$	115,977		$	28,098		$	15,238		$	—		$	—		$	159,313
	Intersegment revenues (1)	67			3,456			15			—			(3,538		)	—
	Operating profit (loss)	13,779			(12,326		)	(3,239		)	(7,455		)	(19		)	(9,260		)
	Depreciation and amortization	2,841			7,469			1,064			38			—			11,412
	Capital expenditures	1,235			2,504			240			378			—			4,357
	For the Nine Months Ended September 30, 2012:	Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
		Weldments
	Revenues from external customers	$	109,587		$	40,256		$	15,956		$	—		$	—		$	165,799
	Intersegment revenues (1)	—			1,096			81			—			(1,177		)	—
	Operating profit (loss)	3,306			(5,390		)	(3,331		)	(6,224		)	12			(11,627		)
	Depreciation and amortization	2,722			8,217			1,237			51			—			12,227
	Capital expenditures	540			1,657			944			159			—			3,300
		Total Assets as of
		September 30,			December 31,
	Segments:	2013			2012
		(Restated)
	Towers and Weldments	$	51,067		$	50,801
	Gearing	70,629			71,371
	Services	15,906			13,976
	Assets held for sale	2,152			8,042
	Corporate	303,401			308,336
	Eliminations	(278,845		)	(309,616		)
		$	164,310		$	142,910
	(1)         Intersegment revenues generally include a 10% markup over costs and primarily consist of sales from Gearing to Services. Sales from Gearing to Services totaled $3,456 and $1,096 for the nine months ended September 30, 2013 and 2012, respectively.

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES	'
Schedule of changes in the carrying amount of the total product warranty liability	'
		For the Nine Months Ended September 30,
		2013			2012
	Balance, beginning of period	$	707		$	983
	Reduction of warranty reserve	(25		)	(133		)
	Warranty claims	(7		)	(99		)
	Balance, end of period	$	675		$	751
Schedule of the activity in the accounts receivable allowance liability	'
		For the Nine Months Ended September 30,
		2013			2012
	Balance at beginning of period	$	453		$	438
	Bad debt expense	(38		)	200
	Write-offs	(236		)	(123		)
	Balance at end of period	$	179		$	515

RESTRUCTURING_Tables

RESTRUCTURING (Tables)	9 Months Ended
	Sep. 30, 2013
RESTRUCTURING	'
Schedule of total restructuring charges incurred to date and the total expected restructuring charges	'
		2011		2012		Q1 ‘13			Q2 ‘13			Q3 ‘13		Total			Total
		Actual		Actual		Actual			Actual			Actual		Incurred			Projected
	Capital expenditures:
	Gearing	$	5	$	2,072	$	359		$	817		$	514	$	3,767		$	5,007
	Corporate	—		524		277			—			—		801			801
	Total capital expenditures	5		2,596		636			817			514		4,568			5,808
	Cash expenses:
	Cost of sales:
	Gearing	131		308		157			886			840		2,322			3,295
	Services	—		225		119			115			—		459			459
	Total cost of sales	131		533		276			1,001			840		2,781			3,754
	Selling, general, and administrative expenses:
	Towers	—		130		78			37			50		295			295
	Gearing	35		520		65			67			28		715			715
	Services	—		40		—			—			—		40			40
	Corporate	406		49		458			3			1		917			917
	Total selling, general and administrative expenses	441		739		601			107			79		1,967			1,967
	Other - Towers and Weldments gain on Brandon Facility:	—		—		—			(3,586		)	1		(3,585		)	(3,585		)
	Non-cash expenses:
	Towers	—		—		290			—			—		290			290
	Gearing	247		1,166		179			550			257		2,399			4,989
	Services	—		58		(15		)	—			—		43			43
	Corporate	50		—		—			—			—		50			50
	Total non-cash expenses	297		1,224		454			550			257		2,782			5,372
	Grand total	$	874	$	5,092	$	1,967		$	(1,111	)	$	1,691	$	8,513		$	13,316

BASIS_OF_PRESENTATION_Details

BASIS OF PRESENTATION (Details) (USD $)	3 Months Ended			9 Months Ended		12 Months Ended		33 Months Ended		0 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Apr. 30, 2013	Aug. 23, 2012	Sep. 30, 2013
									Brandon Facility	Credit facility	Credit facility
Description of Business	'	'	'	'	'	'	'	'	'	'	'
Revenue as a percentage of sales associated with new wind turbine installations	'	'	'	67.00%	64.00%	'	'	'	'	'	'
BASIS OF PRESENTATION	'	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents	$22,826	'	'	$22,826	$2,721	$516	$13,340	$22,826	'	'	'
Increase in liquidity as a result of the sale of manufacturing facility	'	'	'	'	'	'	'	'	8,000	'	'
Line of credit facilities, term of credit agreements	'	'	'	'	'	'	'	'	'	'3 years	'
Maximum borrowing capacity	'	'	'	'	'	'	'	'	'	20,000	'
Maximum borrowing capacity of the face value of eligible receivables (as a percent)	'	'	'	'	'	'	'	'	'	85.00%	'
Maximum percentage of book value of inventories that may be financed	'	'	'	'	'	'	'	'	'	50.00%	'
Current borrowing capacity	'	'	'	'	'	'	'	'	'	'	15,480
Liquidity	'	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents and short-term investments	23,693	'	'	23,693	'	516	'	23,693	'	'	'
Minimum period for which liquidity needs will be met from current cash resources and cash to be generated from operations over the next twelve months	'	'	'	'12 months	'	'	'	'	'	'	'
Obligation to make principal payments on outstanding debt during the next twelve months	342	'	'	342	'	'	'	342	'	'	'
Restructuring charges incurred	1,691	-1,111	1,967	'	'	5,092	874	8,513	'	'	'
Expected cost to be incurred to implement the restructuring plan	'	'	'	13,316	'	'	'	'	'	'	'
Non-cash expenditure expected to be incurred	'	'	'	$5,400	'	'	'	'	'	'	'

RESTATEMENT_OF_PREVIOUSLY_ISSU2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Cost of sales	$55,147	$52,097	$146,366	$158,155
Gross profit	4,618	2,715	10,189	6,606
Accounts payable	'	'	11,399	-3,175
Revenues	60,862	55,045	159,313	165,799
Other miscellaneous adjustments that resulted in a decrease to selling, general and administrative expenses	-5,216	-5,197	-15,721	-16,658
Restatement Adjustments	'	'	'	'
Cost of sales	-1,636	'	-1,033	'
Gross profit	62	'	883	'
Accounts payable	'	'	-938	'
Revenues	-1,574	'	-150	'
Other miscellaneous adjustments that resulted in a decrease to selling, general and administrative expenses	31	'	67	'
Adjustment to present a non-cash capital lease transaction	'	'	1,610	'
Other Operating Statement Adjustments	'	'	'	'
Cost of sales	55	'	135	'
Other miscellaneous adjustments that resulted in a decrease to selling, general and administrative expenses	31	'	67	'
Tower and Weldments	'	'	'	'
Overstatement of cost of sales	'	'	938	'
Revenues	47,020	37,423	115,977	109,587
Tower and Weldments | Restatement Adjustments	'	'	'	'
Accounts payable	'	'	-938	'
Tower and Weldments | Adjustments Related to Towers and Weldments Overstatement of Cost of Sales	'	'	'	'
Overstatement of cost of sales	244	'	938	'
Gross profit	244	'	938	'
Accounts payable	-244	'	-938	'
Tower and Weldments | Other Operating Statement Adjustments	'	'	'	'
Cost of sales	-1,169	'	-162	'
Revenues	-1,574	'	-150	'
Gearing	'	'	'	'
Revenues	10,138	10,778	28,098	40,256
Gearing | Other Operating Statement Adjustments	'	'	'	'
Cost of sales	($278)	'	($68)	'

RESTATEMENT_OF_PREVIOUSLY_ISSU3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details 2) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
In Thousands, except Share data, unless otherwise specified
CURRENT ASSETS:	'	'	'	'
Cash and cash equivalents	$22,826	$516	$2,721	$13,340
Short-term investments	867	0	'	'
Restricted cash	331	330	'	'
Accounts receivable, net of allowance for doubtful accounts of $179 and $453 as of September 30, 2013 and December 31, 2012, respectively	21,777	20,039	'	'
Accounts receivable, allowance for doubtful accounts	179	453	515	438
Inventories, net	32,856	21,988	'	'
Prepaid expenses and other current assets	2,532	3,836	'	'
Assets held for sale	2,152	8,042	'	'
Total current assets	83,341	54,751	'	'
Property and equipment, net	72,761	79,889	'	'
Intangible assets, net	6,014	7,454	'	'
Other assets	2,194	816	'	'
TOTAL ASSETS	164,310	142,910	'	'
CURRENT LIABILITIES:	'	'	'	'
Current maturities of long-term debt	342	352	'	'
Current portions of capital lease obligations	1,308	2,217	'	'
Accounts payable	28,125	16,377	'	'
Accrued liabilities	7,030	6,012	'	'
Customer deposits	21,482	4,063	'	'
Total current liabilities	58,287	33,836	'	'
LONG-TERM LIABILITIES:	'	'	'	'
Long-term debt, net of current maturities	2,757	2,956	'	'
Long-term capital lease obligations, net of current portions	1,431	641	'	'
Other	3,342	2,169	'	'
Total long-term liabilities	7,530	5,766	'	'
STOCKHOLDERS' EQUITY:	'	'	'	'
Preferred stock, par value (in dollars per share)	$0.00	$0.00	'	'
Preferred stock, shares authorized	10,000,000	10,000,000	'	'
Preferred stock, shares issued	0	0	'	'
Preferred stock, shares outstanding	0	0	'	'
Common stock, $0.001 par value; 30,000,000 shares authorized; 14,563,228 and 14,197,792 shares issued and outstanding as of September 30, 2013 and December 31, 2012, respectively	15	14	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00	'	'
Common stock, shares authorized	30,000,000	30,000,000	'	'
Common stock, shares issued	14,563,228	14,197,792	'	13,977,920
Common stock, shares outstanding	14,563,228	14,197,792	'	'
Additional paid-in capital	375,542	373,605	'	'
Accumulated deficit	-277,064	-270,311	'	'
Total stockholders' equity	98,493	103,308	'	117,859
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	164,310	142,910	'	'
As Previously Reported	'	'	'	'
CURRENT ASSETS:	'	'	'	'
Cash and cash equivalents	22,826	516	'	'
Short-term investments	867	'	'	'
Restricted cash	331	'	'	'
Accounts receivable, net of allowance for doubtful accounts of $179 and $453 as of September 30, 2013 and December 31, 2012, respectively	21,927	'	'	'
Inventories, net	32,625	'	'	'
Prepaid expenses and other current assets	2,532	'	'	'
Assets held for sale	2,152	'	'	'
Total current assets	83,260	'	'	'
Property and equipment, net	72,761	'	'	'
Intangible assets, net	6,014	'	'	'
Other assets	2,194	'	'	'
TOTAL ASSETS	164,229	'	'	'
CURRENT LIABILITIES:	'	'	'	'
Current maturities of long-term debt	342	'	'	'
Current portions of capital lease obligations	1,308	'	'	'
Accounts payable	29,063	'	'	'
Accrued liabilities	6,961	'	'	'
Customer deposits	21,482	'	'	'
Total current liabilities	59,156	'	'	'
LONG-TERM LIABILITIES:	'	'	'	'
Long-term debt, net of current maturities	2,757	'	'	'
Long-term capital lease obligations, net of current portions	1,431	'	'	'
Other	3,342	'	'	'
Total long-term liabilities	7,530	'	'	'
STOCKHOLDERS' EQUITY:	'	'	'	'
Common stock, $0.001 par value; 30,000,000 shares authorized; 14,563,228 and 14,197,792 shares issued and outstanding as of September 30, 2013 and December 31, 2012, respectively	15	'	'	'
Additional paid-in capital	375,542	'	'	'
Accumulated deficit	-278,014	'	'	'
Total stockholders' equity	97,543	'	'	'
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	164,229	'	'	'
Restatement Adjustments	'	'	'	'
CURRENT ASSETS:	'	'	'	'
Accounts receivable, net of allowance for doubtful accounts of $179 and $453 as of September 30, 2013 and December 31, 2012, respectively	-150	'	'	'
Inventories, net	231	'	'	'
Total current assets	81	'	'	'
TOTAL ASSETS	81	'	'	'
CURRENT LIABILITIES:	'	'	'	'
Accounts payable	-938	'	'	'
Accrued liabilities	69	'	'	'
Total current liabilities	-869	'	'	'
STOCKHOLDERS' EQUITY:	'	'	'	'
Accumulated deficit	950	'	'	'
Total stockholders' equity	950	'	'	'
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$81	'	'	'

RESTATEMENT_OF_PREVIOUSLY_ISSU4

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details 3) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Restated condensed quarterly consolidated statement of operations	'	'	'	'	'
Revenues	$60,862	$55,045	$159,313	$165,799	'
Cost of sales	55,147	52,097	146,366	158,155	'
Restructuring	1,097	233	2,758	1,038	'
Gross profit	4,618	2,715	10,189	6,606	'
OPERATING EXPENSES:	'	'	'	'	'
Selling, general and administrative	5,216	5,197	15,721	16,658	'
Intangible amortization	111	664	1,441	1,094	'
Regulatory settlement	1,500	'	1,500	'	'
Restructuring	79	381	787	481	'
Total operating expenses	6,906	6,242	19,449	18,233	'
Operating loss	-2,288	-3,527	-9,260	-11,627	'
OTHER INCOME (EXPENSE), net:	'	'	'	'	'
Interest expense, net	-177	-553	-795	-1,053	'
Other, net	-4	148	511	758	'
(Loss) gain on sale of assets and restructuring	-1	-15	2,965	-86	'
Total other income (expense), net	-182	-420	2,681	-381	'
Net loss from continuing operations before provision for income taxes	-2,470	-3,947	-6,579	-12,008	'
Provision (benefit) for income taxes	28	-9	64	21	'
LOSS FROM CONTINUING OPERATIONS	-2,498	-3,938	-6,643	-12,029	'
LOSS FROM DISCONTINUED OPERATIONS, NET OF TAX	100	'	-110	'	'
NET LOSS	-2,398	-3,938	-6,753	-12,029	-17,907
NET LOSS PER COMMON SHARE - BASIC AND DILUTED:	'	'	'	'	'
Loss from continuing operations (in dollars per share)	($0.18)	($0.28)	($0.46)	($0.86)	'
Loss from discontinued operations (in dollars per share)	$0.01	'	($0.01)	'	'
Net loss (in dollars per share)	($0.17)	($0.28)	($0.47)	($0.86)	'
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - Basic and diluted	14,525	14,093	14,405	14,022	'
As Previously Reported	'	'	'	'	'
Restated condensed quarterly consolidated statement of operations	'	'	'	'	'
Revenues	62,436	'	159,463	'	'
Cost of sales	56,783	'	147,399	'	'
Restructuring	1,097	'	2,758	'	'
Gross profit	4,556	'	9,306	'	'
OPERATING EXPENSES:	'	'	'	'	'
Selling, general and administrative	5,247	'	15,788	'	'
Intangible amortization	111	'	1,441	'	'
Regulatory settlement	1,500	'	1,500	'	'
Restructuring	79	'	787	'	'
Total operating expenses	6,937	'	19,516	'	'
Operating loss	-2,381	'	-10,210	'	'
OTHER INCOME (EXPENSE), net:	'	'	'	'	'
Interest expense, net	-177	'	-795	'	'
Other, net	-4	'	511	'	'
(Loss) gain on sale of assets and restructuring	-1	'	2,965	'	'
Total other income (expense), net	-182	'	2,681	'	'
Net loss from continuing operations before provision for income taxes	-2,563	'	-7,529	'	'
Provision (benefit) for income taxes	28	'	64	'	'
LOSS FROM CONTINUING OPERATIONS	-2,591	'	-7,593	'	'
LOSS FROM DISCONTINUED OPERATIONS, NET OF TAX	100	'	-110	'	'
NET LOSS	-2,491	'	-7,703	'	'
NET LOSS PER COMMON SHARE - BASIC AND DILUTED:	'	'	'	'	'
Loss from continuing operations (in dollars per share)	($0.18)	'	($0.53)	'	'
Loss from discontinued operations (in dollars per share)	$0.01	'	($0.01)	'	'
Net loss (in dollars per share)	($0.17)	'	($0.53)	'	'
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - Basic and diluted	14,525	'	14,405	'	'
Restatement Adjustments	'	'	'	'	'
Restated condensed quarterly consolidated statement of operations	'	'	'	'	'
Revenues	-1,574	'	-150	'	'
Cost of sales	-1,636	'	-1,033	'	'
Gross profit	62	'	883	'	'
OPERATING EXPENSES:	'	'	'	'	'
Selling, general and administrative	-31	'	-67	'	'
Total operating expenses	-31	'	-67	'	'
Operating loss	93	'	950	'	'
OTHER INCOME (EXPENSE), net:	'	'	'	'	'
Net loss from continuing operations before provision for income taxes	93	'	950	'	'
LOSS FROM CONTINUING OPERATIONS	93	'	950	'	'
NET LOSS	$93	'	$950	'	'
NET LOSS PER COMMON SHARE - BASIC AND DILUTED:	'	'	'	'	'
Loss from continuing operations (in dollars per share)	$0	'	$0.07	'	'
Net loss (in dollars per share)	$0	'	$0.07	'	'
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - Basic and diluted	14,525	'	14,405	'	'

RESTATEMENT_OF_PREVIOUSLY_ISSU5

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details 4) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'	'	'
Net loss	($2,398)	($3,938)	($6,753)	($12,029)	($17,907)
Depreciation and amortization expense	3,379	4,367	11,412	12,227	'
Impairment charges	'	'	288	'	'
Stock-based compensation	'	'	1,438	2,079	'
Allowance for doubtful accounts	'	'	-274	158	'
Common stock issued under defined contribution 401(k) plan	'	'	499	345	-523
(Gain) loss on disposal of assets	'	'	-3,576	220	'
Changes in operating assets and liabilities:	'	'	'	'	'
Accounts receivable	'	'	-1,463	-3,318	'
Inventories	'	'	-10,868	-5,672	'
Prepaid expenses and other current assets	'	'	1,228	1,078	'
Accounts payable	'	'	11,399	-3,175	'
Accrued liabilities	'	'	1,123	-110	'
Customer deposits	'	'	17,419	-13,411	'
Other non-current assets and liabilities	'	'	-365	1,319	'
Net cash provided by (used in) operating activities	'	'	21,507	-20,289	'
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'	'	'	'
Proceeds from sale of logistics business and related note receivable	'	'	250	375	'
Purchases of available for sale securities	'	'	-867	'	'
Purchases of property and equipment	'	'	-4,357	-3,300	'
Proceeds from disposals of property and equipment	'	'	12,533	106	'
(Increase) decrease in restricted cash	'	'	-1	546	'
Net cash provided by (used in) investing activities	'	'	7,558	-2,273	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'	'	'	'
Payments on lines of credit and notes payable	'	'	-80,233	-24,190	'
Proceeds from lines of credit and notes payable	'	'	75,208	36,908	'
Principal payments on capital leases	'	'	-1,730	-1,145	'
Net Cash Provided by (Used in) Financing Activities	'	'	-6,755	11,943	'
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	'	'	22,310	-10,619	'
CASH AND CASH EQUIVALENTS, beginning of the period	'	'	516	13,340	13,340
CASH AND CASH EQUIVALENTS, end of the period	22,826	2,721	22,826	2,721	516
As Previously Reported	'	'	'	'	'
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'	'	'
Net loss	-2,491	'	-7,703	'	'
Depreciation and amortization expense	'	'	11,412	'	'
Impairment charges	'	'	288	'	'
Stock-based compensation	'	'	1,438	'	'
Allowance for doubtful accounts	'	'	-274	'	'
Common stock issued under defined contribution 401(k) plan	'	'	499	'	'
(Gain) loss on disposal of assets	'	'	-3,576	'	'
Changes in operating assets and liabilities:	'	'	'	'	'
Accounts receivable	'	'	-1,613	'	'
Inventories	'	'	-10,637	'	'
Prepaid expenses and other current assets	'	'	1,228	'	'
Accounts payable	'	'	12,337	'	'
Accrued liabilities	'	'	1,054	'	'
Customer deposits	'	'	17,419	'	'
Other non-current assets and liabilities	'	'	-365	'	'
Net cash provided by (used in) operating activities	'	'	21,507	'	'
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'	'	'	'
Proceeds from sale of logistics business and related note receivable	'	'	250	'	'
Purchases of available for sale securities	'	'	-867	'	'
Purchases of property and equipment	'	'	-5,967	'	'
Proceeds from disposals of property and equipment	'	'	12,533	'	'
(Increase) decrease in restricted cash	'	'	-1	'	'
Net cash provided by (used in) investing activities	'	'	5,948	'	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'	'	'	'
Payments on lines of credit and notes payable	'	'	-80,233	'	'
Proceeds from lines of credit and notes payable	'	'	75,208	'	'
Principal payments on capital leases	'	'	-120	'	'
Net Cash Provided by (Used in) Financing Activities	'	'	-5,145	'	'
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	'	'	22,310	'	'
CASH AND CASH EQUIVALENTS, beginning of the period	'	'	516	'	'
CASH AND CASH EQUIVALENTS, end of the period	22,826	'	22,826	'	'
Restatement Adjustments	'	'	'	'	'
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'	'	'
Net loss	93	'	950	'	'
Changes in operating assets and liabilities:	'	'	'	'	'
Accounts receivable	'	'	-150	'	'
Inventories	'	'	-231	'	'
Accounts payable	'	'	-938	'	'
Accrued liabilities	'	'	69	'	'
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'	'	'	'
Purchases of property and equipment	'	'	1,610	'	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'	'	'	'
Principal payments on capital leases	'	'	($1,610)	'	'

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Basic earnings per share calculation:	'	'	'	'	'
Net loss	($2,398)	($3,938)	($6,753)	($12,029)	($17,907)
Weighted average number of common shares outstanding	14,524,522	14,093,122	14,405,498	14,021,563	'
Basic net loss per share (in dollars per share)	($0.17)	($0.28)	($0.47)	($0.86)	'
Diluted earnings per share calculation:	'	'	'	'	'
Net loss	($2,398)	($3,938)	($6,753)	($12,029)	($17,907)
Weighted average number of common shares outstanding	14,524,522	14,093,122	14,405,498	14,021,563	'
Weighted average number of common shares outstanding	14,524,522	14,093,122	14,405,498	14,021,563	'
Diluted net loss per share (in dollars per share)	($0.17)	($0.28)	($0.47)	($0.86)	'
Stock options and unvested restricted stock units granted and outstanding excluded from the computation of diluted earnings per share, due to the anti-dilutive effect (in shares)	'	'	974,296	1,064,525	'

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (Badger, USD $)	1 Months Ended	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2011	Sep. 30, 2013	Mar. 31, 2013
Badger	'	'	'
DISCONTINUED OPERATIONS	'	'	'
Noncash proceeds from sale in the form of a secured promissory note	$1,500	'	'
Discontinued operations charge	'	'	210
Secured promissory note receivable, net	'	'	150
Secured promissory note receivable outstanding	'	860	'
Gain on discontinued operations	'	100	'
Secured promissory note receivable past due	'	$860	'

CASH_AND_CASH_EQUIVALENTS_AND_2

CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	'	'	'	'
Short-term investments	$867	$0	'	'
Cash and cash equivalents and short-term investments	'	'	'	'
Total cash and cash equivalents	22,826	516	2,721	13,340
Short-term investments (available-for-sale)	867	0	'	'
Total cash and cash equivalents and short-term investments	23,693	516	'	'
Cash	'	'	'	'
Cash and cash equivalents and short-term investments	'	'	'	'
Total cash and cash equivalents	14,640	464	'	'
Municipal bonds	'	'	'	'
CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	'	'	'	'
Short-term investments	867	'	'	'
Cash and cash equivalents and short-term investments	'	'	'	'
Total cash and cash equivalents	8,186	52	'	'
Short-term investments (available-for-sale)	$867	'	'	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
INVENTORIES	'	'
Raw materials	$18,220	$8,697
Work-in-process	11,325	9,505
Finished goods	4,941	4,558
Gross inventories	34,486	22,760
Less: Reserve for excess and obsolete inventory	-1,630	-772
Net inventories	$32,856	$21,988

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
INTANGIBLE ASSETS	'	'
Weighted Average Amortization Period	'15 years 9 months 18 days	'15 years 9 months 18 days
Impairment of assets	$0	'
Cost Basis	11,978	11,978
Accumulated Amortization	-5,964	-4,524
Net Book Value	6,014	7,454
Estimated future amortization expense	'	'
2013	111	'
2014	444	'
2015	444	'
2016	444	'
2017	444	'
2018 and thereafter	4,127	'
Net Book Value	6,014	7,454
Minimum	'	'
INTANGIBLE ASSETS	'	'
Weighted Average Amortization Period	'10 years	'
Maximum	'	'
INTANGIBLE ASSETS	'	'
Weighted Average Amortization Period	'20 years	'
Customer relationships	'	'
INTANGIBLE ASSETS	'	'
Weighted Average Amortization Period	'7 years 2 months 12 days	'7 years 2 months 12 days
Cost Basis	3,979	3,979
Accumulated Amortization	-3,584	-2,444
Net Book Value	395	1,535
Estimated future amortization expense	'	'
Net Book Value	395	1,535
Trade names	'	'
INTANGIBLE ASSETS	'	'
Weighted Average Amortization Period	'20 years	'20 years
Cost Basis	7,999	7,999
Accumulated Amortization	-2,380	-2,080
Net Book Value	5,619	5,919
Estimated future amortization expense	'	'
Net Book Value	$5,619	$5,919

ACCRUED_LIABILITIES_Details

ACCRUED LIABILITIES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
ACCRUED LIABILITIES	'	'	'	'
Accrued payroll and benefits	$3,821	$2,913	'	'
Accrued property taxes	458	367	'	'
Income taxes payable	488	443	'	'
Accrued professional fees	199	526	'	'
Accrued warranty liability	675	707	751	983
Accrued regulatory settlement	500	'	'	'
Accrued environmental reserve	242	352	'	'
Accrued other	647	704	'	'
Total accrued liabilities	$7,030	$6,012	'	'

DEBT_AND_CREDIT_AGREEMENTS_Det

DEBT AND CREDIT AGREEMENTS (Details) (USD $)

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Aug. 23, 2012

Sep. 30, 2013

Dec. 31, 2012

Aug. 23, 2012

Apr. 05, 2010

Apr. 28, 2009

Sep. 30, 2013

Sep. 30, 2013

In Thousands, unless otherwise specified

New Markets Tax Credit Transaction

Term loans and notes payable

Term loans and notes payable

Credit facility

Credit facility

Credit facility

Credit facility

Great Western Bank, construction loan

Great Western Bank, construction loan

Great Western Bank, Term Loan

Term loans

Minimum

item

Credit Facilities

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, gross

'

'

'

$3,099

$3,308

'

'

$955

'

'

'

'

'

Less-Current portion

-342

-1,307

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, net of current maturities

2,757

2,956

2,600

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity

'

'

'

'

'

20,000

'

'

'

6,500

10,000

'

'

Line of credit facilities, term of credit agreements

'

'

'

'

'

'3 years

'

'

'

'

'

'

'

Maximum borrowing capacity of the face value of eligible receivables (as a percent)

'

'

'

'

'

85.00%

'

'

'

'

'

'

'

Maximum percentage of book value of inventories that may be financed

'

'

'

'

'

50.00%

'

'

'

'

'

'

'

Variable rate basis

'

'

'

'

'

'one month LIBOR

'

'

'

'

'

'

'

Interest rate margin (as a percent)

'

'

'

'

'

4.25%

'

'

'

'

'

'

'

Interest rate (as a percent)

'

'

'

'

'

'

'

'

5.25%

8.50%

'

'

'

Annual unused line fee (as a percent)

'

'

'

'

'

0.50%

'

'

'

'

'

'

'

Outstanding indebtedness under the Credit Facility

'

'

'

'

'

'

0

'

'

'

'

'

'

Current borrowing capacity

'

'

'

'

'

'

15,480

'

'

'

'

'

'

Interest rate (as a percent)

'

'

'

'

'

'

5.25%

'

'

'

'

'

'

Number of financial covenants

'

'

'

'

'

'

'

'

'

'

'

0

'

Amount outstanding

'

'

'

'

'

'

'

'

'

'

'

'

$499

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)

9 Months Ended

9 Months Ended

6 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Jun. 30, 2013

Jun. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Gearing

Services

Gearing equipment

Clintonville, WI facility

Level 2

Level 3

Total

Recurring

Recurring

Recurring

Recurring

Recurring

Recurring

Nonrecurring

Nonrecurring

Nonrecurring

Nonrecurring

Nonrecurring

Nonrecurring

Level 2

Level 2

Level 2

Total

Total

Total

Gearing equipment

Clintonville, WI facility

Level 3

Level 3

Total

Total

Municipal bonds

Municipal bonds

Municipal bonds

Municipal bonds

Gearing equipment

Clintonville, WI facility

Gearing equipment

Clintonville, WI facility

FAIR VALUE MEASUREMENTS

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Municipal bonds

$23,693

$516

'

'

'

'

'

'

'

'

$9,053

$52

'

$9,053

$52

'

'

'

'

'

'

Property plant and equipment at fair value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,331

821

1,331

821

Total assets at fair value

'

'

'

'

'

'

9,053

2,152

11,205

52

'

'

52

'

'

'

'

'

'

'

'

Percentage of recoverable amount exceed the invested capital for Gearing segment

'

'

120.00%

56.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment to identifiable intangible assets

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment to property and equipment assets

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment charge recorded to reduce the carrying value of assets to fair value

288

'

'

'

345

288

'

'

'

'

'

'

'

'

'

345

288

'

'

'

'

Reclassification of property and equipment to assets held for sale

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1,400

$790

'

'

'

'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
INCOME TAXES	'	'	'	'	'
Deferred income taxes due, net	$0	'	$0	'	'
Provision (benefit) for income taxes	28	-9	64	21	'
Net operating loss carryforwards	'	'	'	'	153,629
Expiration of the statute of limitations	'	'	'	'	'
Income Taxes	'	'	'	'	'
Decrease in unrecognized tax benefits as a result of the expiration of the statute of limitations within the next 12 months	$285	'	$285	'	'

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Feb. 13, 2013	Feb. 13, 2013	Feb. 13, 2013
In Thousands, except Share data, unless otherwise specified			Series A Junior Participating Preferred Stock	Series A Junior Participating Preferred Stock	Series A Junior Participating Preferred Stock
			item	Minimum	Maximum
Rights Plan	'	'	'	'	'
Beneficial ownership percentage of any person or group, together with its affiliates and associates	'	'	'	'	4.90%
Number of rights for each outstanding share of common stock	'	'	1	'	'
Number of preferred share purchase rights for each outstanding share of the company's common stock	'	'	0.001	'	'
Exercise price (in dollars per right)	'	'	$14	'	'
Threshold percentage of beneficial ownership for significant dilution of ownership interest	'	'	'	4.90%	'
Current beneficial ownership percentage that will not trigger the preferred share purchase rights unless they acquire additional shares	'	'	'	4.90%	'
Unrecognized tax benefits	$484	$454	'	'	'
Accrued interest or penalties related to uncertain tax positions recognized	$198	$168	'	'	'

SHAREBASED_COMPENSATION_Detail

SHARE-BASED COMPENSATION (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
2007 EIP	'
SHARE-BASED COMPENSATION	'
Number of shares of common stock reserved for grants	691,051
Common stock issued under share-based compensation plan	203,408
2012 EIP	'
SHARE-BASED COMPENSATION	'
Number of shares of common stock reserved for grants	1,200,000
Common stock issued under share-based compensation plan	111,053
Stock Options	'
SHARE-BASED COMPENSATION	'
Expiration term	'10 years
Summary of the stock option activity	'
Outstanding at the beginning of the period (in shares)	286,455
Forfeited (in shares)	-37,579
Expired (in shares)	-14,039
Outstanding at the end of the period (in shares)	234,837
Exercisable (in shares)	100,031
Granted (in shares)	0
Weighted Average Exercise Price	'
Outstanding at the beginning of the period (in dollars per share)	$26.80
Forfeited (in dollars per share)	$15.94
Expired (in dollars per share)	$103.43
Outstanding at the end of the period (in dollars per share)	$23.96
Exercisable (in dollars per share)	$45.96
Stock Options | 2007 EIP	'
SHARE-BASED COMPENSATION	'
Number of shares reserved	96,247
Stock Options | 2012 EIP	'
SHARE-BASED COMPENSATION	'
Number of shares reserved	138,590
Stock Options | Minimum	'
SHARE-BASED COMPENSATION	'
Vesting term	'1 year
Stock Options | Maximum	'
SHARE-BASED COMPENSATION	'
Vesting term	'5 years
Restricted stock unit (RSU) | 2007 EIP	'
SHARE-BASED COMPENSATION	'
Number of shares reserved	92,209
Restricted stock unit (RSU) | 2012 EIP	'
SHARE-BASED COMPENSATION	'
Number of shares reserved	647,250
Restricted stock unit (RSU) | Minimum	'
SHARE-BASED COMPENSATION	'
Vesting term	'1 year
Restricted stock unit (RSU) | Maximum	'
SHARE-BASED COMPENSATION	'
Vesting term	'5 years

SHAREBASED_COMPENSATION_Detail1

SHARE-BASED COMPENSATION (Details 2) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Stock Options	'	'
Weighted Average Grant-Date Fair Value Per RSU	'	'
Forfeiture rate (as percent)	25.00%	25.00%
Granted (in shares)	0	'
RSU	'	'
Summary of the restricted stock unit activity	'	'
Outstanding at the beginning of the period (in shares)	761,662	'
Granted (in shares)	463,218	'
Vested (in shares)	-280,624	'
Forfeited (in shares)	-204,797	'
Outstanding at the end of the period (in shares)	739,459	'
Weighted Average Grant-Date Fair Value Per RSU	'	'
Outstanding at the beginning of the period (in dollars per share)	6.01	'
Granted (in dollars per share)	3.68	'
Vested (in dollars per share)	6.76	'
Forfeited (in dollars per share)	4.5	'
Outstanding at the end of the period (in dollars per share)	4.66	'

SHAREBASED_COMPENSATION_Detail2

SHARE-BASED COMPENSATION (Details 3) (USD $)	9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Summary of share-based compensation expense	'	'
Net effect of share-based compensation expense on net loss	$1,438	$2,079
Reduction in earnings per share:	'	'
Basic and diluted earnings per share (in dollars per share)	$0.10	$0.15
Pre-tax compensation expense for all unvested share-based awards	2,879	'
Cost of sales	'	'
Summary of share-based compensation expense	'	'
Share-based compensation expense	136	'
Selling, general and administrative	'	'
Summary of share-based compensation expense	'	'
Share-based compensation expense	$1,302	$2,079

LEGAL_PROCEEDINGS_Details

LEGAL PROCEEDINGS (Details) (USD $)	3 Months Ended	9 Months Ended	0 Months Ended	1 Months Ended			1 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013	Sep. 24, 2013	Feb. 28, 2011	Feb. 28, 2011	Aug. 20, 2012	Mar. 30, 2011	Jun. 30, 2013	Sep. 30, 2013
			Potential violation of federal environmental laws	Potential violation of federal environmental laws	Putative class action	Putative class action	Putative shareholder derivative lawsuits	Putative shareholder derivative lawsuits	SEC Inquiry
			item	item	item		item
LEGAL PROCEEDINGS	'	'	'	'	'	'	'	'	'
Number of alleged confidential informants	'	'	'	'	6	'	'	'	'
Settlement amount payable	'	'	'	'	'	$3,915	'	$495	'
Number of lawsuits	'	'	'	'	'	'	3	'	'
Number of lawsuits alleging violation of Section 14(a) of the Exchange Act in connection with proxy statement	'	'	'	'	'	'	1	'	'
Number of federal derivative lawsuits consolidated	'	'	'	'	'	'	2	'	'
Estimated loss due to legal matter	'	'	'	'	'	'	'	'	0
Number of facilities where search was conducted	'	'	'	1	'	'	'	'	'
Amount of fine	1,500	1,500	1,500	'	'	'	'	'	'
Number of installments over which fine is payable	'	'	3	'	'	'	'	'	'
Fine payable under each installment	'	'	$500	'	'	'	'	'	'
Period over which fine is payable	'	'	'3 years	'	'	'	'	'	'

SEGMENT_REPORTING_Details

SEGMENT REPORTING (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
SEGMENT REPORTING	'	'	'	'	'
Revenues from external customers	$60,862	$55,045	$159,313	$165,799	'
Operating profit (loss)	-2,288	-3,527	-9,260	-11,627	'
Depreciation and amortization	3,379	4,367	11,412	12,227	'
Capital Expenditures	1,628	1,135	4,357	3,300	'
Total Assets	164,310	'	164,310	'	142,910
Markup over costs (as a percent)	10.00%	'	10.00%	'	'
Tower and Weldments	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Number of facilities	2	'	2	'	'
Revenues from external customers	47,020	37,423	115,977	109,587	'
Intersegment revenues	64	'	67	'	'
Operating profit (loss)	6,561	1,740	13,779	3,306	'
Depreciation and amortization	941	942	2,841	2,722	'
Capital Expenditures	750	127	1,235	540	'
Total Assets	51,067	'	51,067	'	50,801
Tower and Weldments | Minimum	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Typical capacity of wind turbines for which towers are manufactured (in megawatts)	'	'	2	'	'
Tower and Weldments | Maximum	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Annual tower production capacity (in towers)	'	'	500	'	'
Power generating capacity of turbines that towers produced annually can support (in megawatts)	'	'	1,200	'	'
Gearing	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Revenues from external customers	10,138	10,778	28,098	40,256	'
Intersegment revenues	251	478	3,456	1,096	'
Operating profit (loss)	-5,375	-2,637	-12,326	-5,390	'
Depreciation and amortization	2,014	2,995	7,469	8,217	'
Capital Expenditures	849	893	2,504	1,657	'
Total Assets	70,629	'	70,629	'	71,371
Services	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Revenues from external customers	3,704	6,844	15,238	15,956	'
Intersegment revenues	'	55	15	81	'
Operating profit (loss)	-1,276	-570	-3,239	-3,331	'
Depreciation and amortization	409	413	1,064	1,237	'
Capital Expenditures	7	44	240	944	'
Total Assets	15,906	'	15,906	'	13,976
Corporate	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Operating profit (loss)	-2,220	-2,048	-7,455	-6,224	'
Depreciation and amortization	15	17	38	51	'
Capital Expenditures	22	71	378	159	'
Total Assets	303,401	'	303,401	'	308,336
Eliminations	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Intersegment revenues	-315	-533	-3,538	-1,177	'
Operating profit (loss)	22	-12	-19	12	'
Total Assets	-278,845	'	-278,845	'	-309,616
Assets held for sale	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Total Assets	$2,152	'	$2,152	'	$8,042

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Environmental Compliance and Remediation Liabilities	'	'
Liability associated with environmental remediation costs	$242	$352
Changes in the carrying amount of the total product warranty liability	'	'
Balance, beginning of period	707	983
Reduction of warranty reserve	-25	-133
Warranty claims	-7	-99
Balance, end of period	675	751
Activity in the accounts receivable allowance from continuing operations	'	'
Balance at beginning of year	453	438
Bad debt expense	-38	200
Write-offs	-236	-123
Balance at end of year	179	515
Liquidated Damages	'	'
Liquidated damages	$0	'
Minimum	'	'
Warranty Liability	'	'
Term of warranty	'1 year	'
Maximum	'	'
Warranty Liability	'	'
Term of warranty	'7 years	'

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details 2) (Total Company Employees, Coverage under collective bargaining agreements)	9 Months Ended
	Sep. 30, 2013
	agrement
Total Company Employees | Coverage under collective bargaining agreements	'
Collective bargaining agreements	'
Percentage of company's employees covered	19.00%
Number of agreements	2

COMMITMENTS_AND_CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 3) (New Markets Tax Credit Transaction, USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jul. 20, 2011
		Broadwind Services
New Markets Tax Credit program	'	'
Gross loan from AMCREF to Broadwind Services	'	$10,000
Future tax credit that can be generated	3,900	'
Tax credit period	'7 years	'
Period which facility must operate and be in compliance	'7 years	'
Amount of tax credits for which the Company may be liable	$3,900	'

NEW_MARKETS_TAX_CREDIT_TRANSAC1

NEW MARKETS TAX CREDIT TRANSACTION (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Jul. 20, 2011	Sep. 30, 2013	Jul. 20, 2011
In Thousands, unless otherwise specified			New Markets Tax Credit Transaction	New Markets Tax Credit Transaction	Broadwind Services
				item	New Markets Tax Credit Transaction
New Markets Tax Credit Transaction	'	'	'	'	'
Proceeds from transaction	'	'	$2,280	'	'
Principal amount	'	'	'	'	10,000
Debt term	'	'	'	'	'15 years
Receivable term	'	'	'	'15 years	'
Potential tax credit that can be generated under the NMTC transaction	'	'	'	3,900	'
Interest rate (as a percent)	'	'	'	'	1.40%
Gross loan in the principal amount from the Company to COCRF Investor VIII, LLC	'	'	'	7,720	'
Interest rate (as a percent)	'	'	'	2.50%	'
Maximum percentage of a qualified investment available as credit against federal income taxes	'	'	'	39.00%	'
Period which facility must operate and be in compliance	'	'	'	'7 years	'
Percentage of recapture to which the tax credits are subject	'	'	'	100.00%	'
Loan origination payment	'	'	'	320	'
Company's obligation if Capital One exercises its option to put its investment	'	'	'	130	'
Number of pass-through financing entities created under the structure that are deemed variable interest entities	'	'	'	2	'
Issue costs paid to third parties recorded as prepaid expenses	'	'	262	'	'
Amortization period for prepaid expenses for the NMTC arrangement	'	'	'	'7 years	'
Net amount outstanding	$2,757	$2,956	'	$2,600	'

RESTRUCTURING_Details

RESTRUCTURING (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

33 Months Ended

3 Months Ended

9 Months Ended

33 Months Ended

1 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Apr. 30, 2013

sqft

Clintonville facility assets

Gearing segment machinery and equipment

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Capital Expenditures:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Non-Cash Expense:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Cost of sales:

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Selling, general and administrative

Other - Towers expected gain on Brandon Facility:

Other - Towers expected gain on Brandon Facility:

Other - Towers expected gain on Brandon Facility:

Other - Towers expected gain on Brandon Facility:

Brandon Facility

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Corporate

Corporate

Corporate

Corporate

Towers

Towers

Towers

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Services

Services

Services

Services

Corporate

Corporate

Corporate

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

Cash Expense:

sqft

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Services

Services

Services

Services

Services

Towers

Towers

Towers

Towers

Towers

Towers

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Services

Services

Services

Corporate

Corporate

Corporate

Corporate

Corporate

Corporate

Corporate

item

RESTRUCTURING

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Percentage of facility footprint planned to be reduced through the sale and/or closure

'

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'

40.00%

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'

Area of facilities planned to be reduced through the sale and/or closure (in square feet)

'

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600,000

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'

Increase in liquidity as a result of the sale of manufacturing facility

'

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$8,000

Number of facilities for which agreement has been reached to close or reduce leased presence

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6

Area of facilities for which agreement has been reached to close or reduce leased presence

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400,000

Liability associated with environmental remediation costs

242

'

'

242

'

'

242

352

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Restructuring charges incurred

1,691

-1,111

1,967

'

5,092

874

8,513

'

'

'

514

817

636

'

2,596

5

4,568

514

817

359

'

2,072

5

3,767

277

'

524

801

257

550

454

'

1,224

297

2,782

290

'

290

257

550

179

'

1,166

247

2,399

-15

'

58

43

'

50

50

840

1,001

276

'

533

131

2,781

840

886

157

'

308

131

2,322

115

119

'

225

459

79

107

601

'

739

441

1,967

50

37

78

'

130

295

28

67

65

'

520

35

715

'

40

40

1

3

458

'

49

406

917

1

-3,586

'

-3,585

'

Expected cost to be incurred to implement the restructuring plan

'

'

'

13,316

'

'

'

'

'

'

'

'

'

5,808

'

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'

5,007

'

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'

801

'

'

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'

5,372

'

'

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'

290

'

'

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'

4,989

'

'

'

'

43

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50

'

'

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'

3,754

'

'

'

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'

3,295

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459

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1,967

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295

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715

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40

'

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917

'

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'

'

-3,585

'

'

Restructuring charges incurred (as a percent)

'

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'

64.00%

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Involuntary terminations costs

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900

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'

Accelerated depreciation of the Cicero Avenue Facility

'

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1,500

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'

Impairment charge recorded to reduce the carrying value of assets to fair value

'

'

'

$288

'

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'

$288

$345

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