Broadwind (BWEN) 10-Q 30 Oct 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 22, 2014
Document and Entity Information	'	'
Entity Registrant Name	'BROADWIND ENERGY, INC.	'
Entity Central Index Key	'0001120370	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	14,821,468
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS:	'	'
Cash and cash equivalents	$17,026	$24,936
Short-term investments	10,833	1,143
Restricted cash	83	83
Accounts receivable, net of allowance for doubtful accounts of $114 and $17 as of September 30, 2014 and December 31, 2013, respectively	24,316	18,735
Inventories, net	32,833	37,143
Prepaid expenses and other current assets	2,138	2,325
Assets held for sale	1,182	1,970
Total current assets	88,411	86,335
LONG-TERM ASSETS:	'	'
Property and equipment, net	64,300	69,077
Intangible assets, net	5,570	5,903
Other assets	515	2,379
TOTAL ASSETS	158,796	163,694
CURRENT LIABILITIES:	'	'
Current maturities of long-term debt	149	201
Current portions of capital lease obligations	700	933
Accounts payable	25,036	27,537
Accrued liabilities	10,061	8,115
Customer deposits	20,573	22,993
Liabilities held for sale	361	749
Total current liabilities	56,880	60,528
LONG-TERM LIABILITIES:	'	'
Long-term debt, net of current maturities	2,608	2,755
Long-term capital lease obligations, net of current portions	731	1,193
Other	3,556	3,888
Total long-term liabilities	6,895	7,836
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; 14,821,468 and 14,627,990 shares issued and outstanding as of September 30, 2014 and December 31, 2013, respectively	15	15
Additional paid-in capital	376,813	376,125
Accumulated deficit	-281,807	-280,810
Total stockholders' equity	95,021	95,330
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$158,796	$163,694

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
CONDENSED CONSOLIDATED BALANCE SHEETS	'	'
Accounts receivable, allowance for doubtful accounts (in dollars)	$114	$17
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	14,821,468	14,627,990
Common stock, shares outstanding	14,821,468	14,627,990

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS	'	'	'	'
Revenues	$60,289	$60,862	$187,470	$159,313
Cost of sales	56,267	55,147	168,936	146,366
Restructuring	164	1,097	952	2,758
Gross profit	3,858	4,618	17,582	10,189
OPERATING EXPENSES:	'	'	'	'
Selling, general and administrative	4,629	5,216	16,166	15,721
Intangible amortization	111	111	333	1,441
Regulatory settlement	816	1,500	1,566	1,500
Restructuring	113	79	222	787
Total operating expenses	5,669	6,906	18,287	19,449
Operating loss	-1,811	-2,288	-705	-9,260
OTHER (EXPENSE) INCOME, net:	'	'	'	'
Interest expense, net	-177	-177	-521	-795
Other, net	29	-4	149	511
Gain (loss) on sale of assets and restructuring	119	-1	119	2,965
Total other (expense) income, net	-29	-182	-253	2,681
Net loss from continuing operations before provision for income taxes	-1,840	-2,470	-958	-6,579
Provision (benefit) for income taxes	-26	28	39	64
LOSS FROM CONTINUING OPERATIONS	-1,814	-2,498	-997	-6,643
GAIN (LOSS) FROM DISCONTINUED OPERATIONS, NET OF TAX	'	100	'	-110
NET LOSS	($1,814)	($2,398)	($997)	($6,753)
NET LOSS PER COMMON SHARE - BASIC AND DILUTED:	'	'	'	'
Loss from continuing operations (in dollars per share)	($0.12)	($0.18)	($0.07)	($0.46)
Loss from discontinued operations (in dollars per share)	'	$0.01	'	($0.01)
Net loss (in dollars per share)	($0.12)	($0.17)	($0.07)	($0.47)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - BASIC AND DILUTED (in shares)	14,792	14,525	14,728	14,405

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
In Thousands, except Share data, unless otherwise specified
Balance at Dec. 31, 2012	$14	$373,605	($270,311)	$103,308
Balance (in shares) at Dec. 31, 2012	14,197,792	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'
Stock issued for restricted stock	1	'	'	1
Stock issued for restricted stock (in shares)	258,284	'	'	'
Stock issued under stock option plans	'	18	'	18
Stock issued under stock option plans (in shares)	5,400	'	'	'
Stock issued under defined contribution 401(k) retirement savings plan	'	681	'	681
Stock issued under defined contribution 401(k) retirement savings plan (in shares)	166,514	'	'	'
Share-based compensation	'	1,821	'	1,821
Net loss	'	'	-10,499	-10,499
Balance at Dec. 31, 2013	15	376,125	-280,810	95,330
Balance (in shares) at Dec. 31, 2013	14,627,990	'	'	14,627,990
Increase (Decrease) in Stockholders' Equity	'	'	'	'
Stock issued for restricted stock (in shares)	173,369	'	'	'
Stock issued under stock option plans	'	9	'	9
Stock issued under stock option plans (in shares)	2,863	'	'	'
Stock issued under defined contribution 401(k) retirement savings plan	'	163	'	163
Stock issued under defined contribution 401(k) retirement savings plan (in shares)	17,246	'	'	'
Share-based compensation	'	516	'	516
Net loss	'	'	-997	-997
Balance at Sep. 30, 2014	$15	$376,813	($281,807)	$95,021
Balance (in shares) at Sep. 30, 2014	14,821,468	'	'	14,821,468

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($997)	($6,753)
Adjustments to reconcile net cash used in operating activities:	'	'
Depreciation and amortization	9,576	11,412
Impairment charges	'	288
Stock-based compensation	515	1,438
Allowance for doubtful accounts	98	-274
Common stock issued under defined contribution 401(k) plan	163	499
Loss (gain) on disposal of assets	-99	-3,576
Changes in operating assets and liabilities:	'	'
Accounts receivable	-5,659	-1,463
Inventories	4,310	-10,868
Prepaid expenses and other current assets	1,956	1,228
Accounts payable	-1,981	11,399
Accrued liabilities	1,945	1,123
Customer deposits	-2,367	17,419
Other non-current assets and liabilities	-371	-365
Net cash provided by operating activities	7,089	21,507
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Proceeds from sale of logistics business and related note receivable	'	250
Purchases of available for sale securities	-13,340	-867
Sales of available for sale securities	994	'
Maturities of available for sale securities	2,655	'
Purchases of property and equipment	-5,560	-4,357
Proceeds from disposals of property and equipment	1,045	12,533
(Increase) decrease in restricted cash	'	-1
Net cash (used) provided by investing activities	-14,206	7,558
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Net proceeds from issuance of stock	9	'
Payments on lines of credit and notes payable	-59	-80,233
Proceeds from lines of credit and notes payable	'	75,208
Principal payments on capital leases	-743	-1,730
Net cash used in financing activities	-793	-6,755
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	-7,910	22,310
CASH AND CASH EQUIVALENTS, beginning of the period	24,936	516
CASH AND CASH EQUIVALENTS, end of the period	17,026	22,826
Supplemental cash flow information:	'	'
Interest paid	434	672
Income taxes paid	32	19
Non-cash investing and financing activities:	'	'
Issuance of restricted stock grants	$338	$1,025

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2014
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, 2014 are not necessarily indicative of the results that may be expected for the twelve months ending December 31, 2014. The December 31, 2013 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, 2013.
	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, 2014 as compared to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.
	Company Description
	As used in this Quarterly Report on Form 10-Q, the terms “we,” “us,” “our,” “Broadwind,” and the “Company” refer to Broadwind Energy, Inc., a Delaware corporation headquartered in Cicero, Illinois, and the 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 energy 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 energy industry. For the first nine months of 2014, 76% of the Company’s revenue was derived from sales associated with new wind turbine installations.
	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 energy 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
	As of September 30, 2014, cash and cash equivalents and short-term investments totaled $27,859, an increase of $1,780 from December 31, 2013.  Total debt and capital lease obligations at September 30, 2014 totaled $4,188 and the Company is obligated to make principal payments under the outstanding debt totaling $149 over the next twelve months.  The Company also has access to a $20 million credit facility established in 2011 (the “Credit Facility”) with AloStar Bank of Commerce (“AloStar”) which is currently undrawn.  Under the terms of the Credit Facility, AloStar will advance funds when requested up to the level of the Company’s borrowing base, which consists of approximately 85% of eligible receivables and approximately 50% of eligible inventory.  At September 30, 2014, the Credit Facility was undrawn and the Company was in compliance with all applicable covenants.
	Since its inception, the Company has continuously incurred operating losses.  The Company anticipates that current cash resources, amounts available under the Credit Facility, and cash to be generated from operations will be adequate to meet the Company’s liquidity needs for at least 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 materially inconsistent with management’s expectations, the Company may in the future encounter cash flow and liquidity issues.  If the Company’s operational performance deteriorates significantly, it may be unable to comply with existing financial covenants, and could lose access to the Credit Facility.  This could limit the Company’s operational flexibility, or require a delay in making 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 available 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, or that credit facilities will be available in an amount sufficient to enable the Company to meet these financial obligations.
	Please refer to Note 17, “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 $13,200 of net costs in conjunction with its restructuring plan. Including costs incurred to date, the Company expects that a total of approximately $13,600 of net costs will be incurred to implement this restructuring plan. Since the restructuring activities are substantially complete, the Company believes this no longer represents a material use of financial resources.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2014
EARNINGS PER SHARE	'
EARNINGS PER SHARE	'
	NOTE 2 — 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, 2014 and 2013, as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2014			2013			2014			2013
	Basic earnings per share calculation:
	Net loss	$	(1,814	)	$	(2,398	)	$	(997	)	$	(6,753	)
	Weighted average number of common shares outstanding	14,791,811			14,524,522			14,728,379			14,405,498
	Basic net loss per share	$	(0.12	)	$	(0.17	)	$	(0.07	)	$	(0.47	)
	Diluted earnings per share calculation:
	Net loss	$	(1,814	)	$	(2,398	)	$	(997	)	$	(6,753	)
	Weighted average number of common shares outstanding	14,791,811			14,524,522			14,728,379			14,405,498
	Common stock equivalents:
	Stock options and unvested restricted stock units	—			—			—			—
	Weighted average number of common shares outstanding	14,791,811			14,524,522			14,728,379			14,405,498
	Diluted net loss per share	$	(0.12	)	$	(0.17	)	$	(0.07	)	$	(0.47	)

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2014
DISCONTINUED OPERATIONS	'
DISCONTINUED OPERATIONS	'
	NOTE 3 — DISCONTINUED OPERATIONS
	In December 2010, the Company’s Board of Directors (the “Board”) 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. 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, 2014.

CASH_AND_CASH_EQUIVALENTS_AND_

CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	9 Months Ended
	Sep. 30, 2014
CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	'
CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	'
	NOTE 4 — 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, 2014 and December 31, 2013, cash and cash equivalents totaled $17,026 and $24,936, respectively, and short-term investments totaled $10,833 and $1,143, respectively. The components of cash and cash equivalents and short-term investments as of September 30, 2014 and December 31, 2013 are summarized as follows:
		September 30,		December 31,
		2014		2013
	Cash and cash equivalents:
	Cash	$	9,544	$	12,021
	Money market funds	4,570		7,423
	Municipal bonds	2,912		5,492
	Total cash and cash equivalents	17,026		24,936
	Short-term investments (available-for-sale):
	Municipal bonds	10,833		1,143
	Total cash and cash equivalents and short-term investments	$	27,859	$	26,079

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2014
INVENTORIES	'
INVENTORIES	'
	NOTE 5 — INVENTORIES
	The components of inventories as of September 30, 2014 and December 31, 2013 are summarized as follows:
		September 30,			December 31,
		2014			2013
	Raw materials	$	17,324		$	21,859
	Work-in-process	10,108			11,212
	Finished goods	7,973			6,381
		35,405			39,452
	Less: Reserve for excess and obsolete inventory	(2,572		)	(2,309		)
	Net inventories	$	32,833		$	37,143

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2014
INTANGIBLE ASSETS	'
INTANGIBLE ASSETS	'
	NOTE 6 — 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 third quarter of 2014, the Company identified triggering events associated with Brad Foote’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, 2014.
	As of September 30, 2014 and December 31, 2013, the cost basis, accumulated amortization and net book value of intangible assets were as follows:
		September 30, 2014								December 31, 2013
									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	$	(3,628	)	$	351	7.2	$	3,979	$	(3,595	)	$	384	7.2
	Trade names	7,999		(2,780		)	5,219		20	7,999		(2,480		)	5,519		20
	Intangible assets	$	11,978	$	(6,408	)	$	5,570	15.8	$	11,978	$	(6,075	)	$	5,903	15.8
	As of September 30, 2014, estimated future amortization expense is as follows:
	2014	$	111
	2015	444
	2016	444
	2017	444
	2018	444
	2019 and thereafter	3,683
	Total	$	5,570

ACCRUED_LIABILITIES

ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2014
ACCRUED LIABILITIES	'
ACCRUED LIABILITIES	'
	NOTE 7 — ACCRUED LIABILITIES
	Accrued liabilities as of September 30, 2014 and December 31, 2013 consisted of the following:
		September 30,		December 31,
		2014		2013
	Accrued payroll and benefits	$	4,150	$	5,144
	Accrued property taxes	463		143
	Income taxes payable	500		493
	Accrued professional fees	129		36
	Accrued warranty liability	773		457
	Accrued regulatory settlement	2,066		—
	Accrued environmental reserve	536		500
	Accrued self-insurance reserve	1,048		803
	Accrued other	396		539
	Total accrued liabilities	$	10,061	$	8,115
	The accrued regulatory settlement includes $500 for the current portion of the environmental settlement recorded in 2013 and $1,566 related to the estimated United States Securities and Exchange Commission (“SEC”) inquiry settlement recorded in the current-year period - see Note 12, “Legal Proceedings” of these condensed consolidated financial statements for a discussion of the inquiry.  The increase in the accrued self-insurance reserve is due to the Company becoming self-insured for worker’s compensation effective January 1, 2014.

DEBT_AND_CREDIT_AGREEMENTS

DEBT AND CREDIT AGREEMENTS	9 Months Ended
	Sep. 30, 2014
DEBT AND CREDIT AGREEMENTS	'
DEBT AND CREDIT AGREEMENTS	'
	NOTE 8 — DEBT AND CREDIT AGREEMENTS
	The Company’s outstanding debt balances as of September 30, 2014 and December 31, 2013 consisted of the following:
		September 30,			December 31,
		2014			2013
	Term loans and notes payable	$	2,757		$	2,956
	Less: Current portion	(149		)	(201		)
	Long-term debt, net of current maturities	$	2,608		$	2,755
	Credit Facilities
	AloStar 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 accounts receivable of the Company and approximately 50% of the book value of eligible inventory of the Company. 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 Loan Agreement terminates on August 23, 2015.
	The Loan Agreement contains customary representations and warranties. 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.
	The obligations under the Loan Agreement are secured by, subject to certain exclusions, (i) a first priority security interest in all of the accounts receivable, inventory, chattel paper, payment intangibles, cash and cash equivalents and other working capital assets and stock or other equity interests in the Subsidiaries, and (ii) a first priority security interest in all of Brad Foote’s equipment.
	As of September 30, 2014, there was no outstanding indebtedness under the Credit Facility, the Company had the ability to borrow up to $14,384 thereunder 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, 2014.
	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 16, “New Markets Tax Credit Transaction” of these condensed consolidated financial statements. Additionally, the Company has approximately $157 of other term loans outstanding.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2014
FAIR VALUE MEASUREMENTS	'
FAIR VALUE MEASUREMENTS	'
	NOTE 9 — 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 note 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, Wisconsin facility (the “Clintonville Facility”).
	The following tables represent the fair values of the Company’s financial assets as of September 30, 2014 and December 31, 2013:
		September 30, 2014
		Level 1		Level 2		Level 3		Total
	Assets measured on a recurring basis:
	Municipal bonds and money market funds	$	—	$	18,315	$	—	$	18,315
	Assets measured on a nonrecurring basis:
	Gearing equipment	—		—		361		361
	Clintonville, WI facility	—		—		821		821
	Gearing Cicero Ave. facility	—		—		560		560
	Total assets at fair value	$	—	$	18,315	$	1,742	$	20,057
		December 31, 2013
		Level 1		Level 2		Level 3		Total
	Assets measured on a recurring basis:
	Municipal bonds and money market funds	$	—	$	14,058	$	—	$	14,058
	Assets measured on a nonrecurring basis:
	Gearing equipment	—		—		1,149		1,149
	Clintonville, WI facility	—		—		821		821
	Gearing Cicero Ave. facility	—		—		560		560
	Total assets at fair value	$	—	$	14,058	$	2,530	$	16,588
	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 within Brad Foote and Broadwind Services in the third quarter of 2014 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, 2014 assessment, the recoverable amount of undiscounted cash flows based upon the Company’s most recent projections substantially exceeded the carrying amount of invested capital for the Gearing and Services segments, respectively, and no impairment to these assets was indicated.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2014
INCOME TAXES	'
INCOME TAXES	'
	NOTE 10 — 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, 2014, the Company had no net deferred income taxes due to the full recorded valuation allowance. During the nine months ended September 30, 2014, the Company recorded a provision for income taxes of $39 compared to a provision for income taxes of $64 during the nine months ended September 30, 2013.
	The Company files income tax returns in U.S. federal and state jurisdictions. As of September 30, 2014, 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, 2013, the Company had net operating loss (“NOL”) carryforwards of $162,971expiring in various years through 2033.
	Section 382 of the Internal Revenue Code of 1986, as amended (the “IRC”), generally imposes an annual limitation on the amount of 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 the Board 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 for a three-year period. 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 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 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 Board 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, 2014, the Company had $286 of unrecognized tax benefits, all of which would have a favorable impact on income tax expense. It is reasonably possible that unrecognized tax benefits will decrease by up to approximately $32 as a result of the expiration of the applicable statutes of limitations within the next twelve months. The Company recognizes interest and penalties related to uncertain tax positions as income tax expense. The Company had accrued interest and penalties of $240 as of September 30, 2014. As of December 31, 2013, the Company had unrecognized tax benefits of $495, of which $209 represented accrued interest and penalties.

SHAREBASED_COMPENSATION

SHARE-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2014
SHARE-BASED COMPENSATION	'
SHARE-BASED COMPENSATION	'
	NOTE 11 — 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 Board 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, 2014, the Company had reserved 58,283 shares for issuance upon the exercise of stock options outstanding and 47,607 shares for issuance upon the vesting of restricted stock unit (“RSU”) awards outstanding. As of September 30, 2014, 221,495 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
	The Company has granted incentive stock options and other equity awards pursuant to the Broadwind Energy, Inc. 2012 Equity Incentive Plan (the “2012 EIP;” together with the 2007 EIP, the “Equity Incentive Plans”), which was approved by the Board in March 2012 and by the Company’s stockholders in May 2012. 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 RSUs; 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, 2014, the Company had reserved 100,935 shares for issuance upon the exercise of stock options outstanding and 504,161 shares for issuance upon the vesting of RSU awards outstanding. As of September 30, 2014, 309,514 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 RSUs is provided for under the Equity Incentive Plans. RSUs 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, 2014 under the Equity Incentive Plans, as follows:
			Options		Weighted Average
					Exercise Price
	Outstanding as of December 31, 2013		207,775		$	26.22
	Granted		—		$	—
	Exercised		(2,863	)	$	3.39
	Forfeited		(9,624	)	$	5.12
	Expired		(36,070	)	$	74.68
	Outstanding as of September 30, 2014		159,218		$	16.93
	Exercisable as of September 30, 2014		99,083		$	23.92
	The following table summarizes RSU activity during the nine months ended September 30, 2014 under the Equity Incentive Plans, as follows:
			Number of RSU’s		Weighted Average
					Grant-Date Fair Value
					Per RSU
	Outstanding as of December 31, 2013		670,338		$	4.47
	Granted		196,442		$	9.17
	Vested		(248,565	)	$	4.64
	Forfeited		(66,447	)	$	5.32
	Outstanding as of September 30, 2014		551,768		$	5.96
	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, 2014.
	The Company utilized a forfeiture rate of 25% during the nine months ended September 30, 2014 and 2013 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, 2014 and 2013, as follows:
			Nine Months Ended September 30,
			2014			2013
	Share-based compensation expense:
	Cost of Sales		$	98		$	136
	Selling, general and administrative		418			1,302
	Income tax benefit (1)		—			—
	Net effect of share-based compensation expense on net loss		$	516		$	1,438
	Reduction in earnings per share:
	Basic and diluted earnings per share (2)		$	0.03		$	0.10
		-1		Income tax benefit is not illustrated because the Company is currently in a full tax valuation allowance position and an actual income tax benefit was not realized for the nine months ended September 30, 2014 and 2013. 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, 2014 and 2013 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, 2014, the Company estimates that pre-tax compensation expense for all unvested share-based awards, including both stock options and RSUs, in the amount of approximately $2,380 will be recognized through 2017. 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, 2014
LEGAL PROCEEDINGS	'
LEGAL PROCEEDINGS	'
	NOTE 12 — LEGAL PROCEEDINGS
	Shareholder Lawsuits
	Between February 15, 2011 and March 30, 2011, three putative shareholder derivative lawsuits were filed in the United States District Court for the Northern District of Illinois (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 January 2010 secondary public offering of the Company’s common stock (the “2010 Stock Offering”). One of the lawsuits also alleged that certain directors violated Section 14(a) of the Securities Exchange Act of 1934, as amended (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. On January 17, 2014, the Company and the plaintiffs from the consolidated derivative lawsuit filed a joint motion to reopen the derivative action and preliminarily approve a derivative settlement. The USDC subsequently reopened the derivative action and granted preliminary approval of the settlement on February 3, 2014. The settlement resolves outstanding shareholder derivative claims, including those raised in certain shareholder demand letters received by the Board. The terms of the settlement include the adoption by the Company of certain corporate governance reforms, along with other remedial measures. The settlement provides for the Company’s insurance carrier and/or the Company to pay plaintiffs’ counsel’s attorneys’ fees and expenses in the amount of $600. The USDC granted final approval of the settlement on April 3, 2014.
	SEC Inquiry
	In August 2011, the Company received a subpoena from the SEC seeking documents related to certain accounting practices at Brad Foote. The subpoena was issued following an informal inquiry that the Company received from the SEC in November 2010, which 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 produced documents responsive to the SEC’s subpoena. Following the issuance of subpoenas for testimony, the SEC deposed certain current and former Company employees.
	On May 8, 2014, the Company, its Chief Financial Officer (“CFO”) and its former Chief Executive Officer and Director J. Cameron Drecoll (“Drecoll”) received Wells notices (the “Notices”) from the SEC’s Division of Enforcement in connection with its ongoing investigation of the Company.  A Wells notice is not a formal allegation or a finding of wrongdoing, but is a preliminary determination by the SEC Enforcement Staff (the “Staff”) that the Staff may recommend to the SEC that a civil enforcement action or administrative proceeding be brought against the recipient.  The Notices indicated that the Staff had made a preliminary determination to recommend that the SEC file an enforcement action alleging violations of the Securities Act of 1933, the Exchange Act, the Sarbanes-Oxley Act and certain SEC rules.  The Company understands that the Notices to the CFO and Drecoll related only to an intangible valuation issue relating to events in 2009 and the 2010 Stock Offering, and the Notice to the Company related to that intangible valuation issue and certain revenue recognition issues relating to events in 2009.  Under SEC procedures, a recipient of a Wells notice has an opportunity to respond in the form of a Wells submission that seeks to persuade the SEC that such an action should not be brought. On June 16, 2014, the Company submitted to the Staff a Wells submission to explain its views concerning such matters.
	The Company has reached a settlement in principle with the Staff, subject to the SEC’s final approval, but there can be no assurance that the settlement will be approved or regarding the final amount of any such settlement. The Company has recorded a $816 charge in the third quarter of 2014, in addition to the $750 charge recorded in the second quarter of 2014, as an estimate of the amount required to settle the matter.  Publicity surrounding the foregoing could have an adverse impact on the Company’s reputation, business, financial condition, results of operations or cash flows.
	Environmental
	On February 15, 2011, pursuant to a search warrant, officials from the United States Environmental Protection Agency (“USEPA”) entered and conducted a search of Brad Foote’s facility at 1309 Cicero Avenue in Cicero, Illinois (the “Cicero Avenue Facility”) in connection with the alleged improper disposal of industrial wastewater to the sewer. On September 24, 2013, the United States Attorney’s Office, Northern District of Illinois (“USAO”) commenced a criminal action in the USDC based on this investigation. Subsequently, Brad Foote entered into a plea agreement with the USAO (the “Plea Agreement”) with regard to this criminal action, pursuant to which Brad Foote agreed to 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 annual installments of $500 within three years of the date of sentencing), subject to the USDC’s approval of the Plea Agreement. Brad Foote pled guilty pursuant to the Plea Agreement on November 13, 2013, and the USDC approved the Plea Agreement on February 19, 2014. By correspondence dated April 17, 2014, the USEPA advised that, due to the admitted violation of the Clean Water Act by Brad Foote, the Cicero Avenue Facility is statutorily debarred from receiving federal contracts or benefits if any of the work will be performed at the place where the offense occurred.  Brad Foote is currently seeking to terminate the debarment. The action by the USEPA is expected to have minimal impact on the Company since the Cicero Avenue Facility is being closed and is scheduled to be sold as part of the Company’s restructuring program.
	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, 2014
RECENT ACCOUNTING PRONOUNCEMENTS	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	NOTE 13 — 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, except as discussed below. The Company is currently evaluating the impact of the new standards on its condensed consolidated financial statements.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which amends the guidance in former ASC Topic 605, Revenue Recognition, and provides a single, comprehensive revenue recognition model for all contracts with customers.  This standard contains principles that an entity will apply to determine the measurement of revenue and timing of when it is recognized.  The entity will recognize revenue to reflect the transfer of goods or services to customers at an amount that the entity expects to be entitled to in exchange for those goods or services.  This pronouncement is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is not permitted.  The Company will adopt the provisions of ASU 2014-09 for the fiscal year beginning January 1, 2017, and is currently evaluating the impact on its condensed consolidated financial statements.

SEGMENT_REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2014
SEGMENT REPORTING	'
SEGMENT REPORTING	'
	NOTE 14 — 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 two 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 up to 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 megawatt turbines. The Company also offers comprehensive field services to the wind energy 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. The Company operates drivetrain service centers in these two locations, 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, 2014 and 2013 is as follows:
	For the Three Months Ended September 30, 2014:		Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
			Weldments
	Revenues from external customers		$	45,027		$	10,267		$	4,995		$	—		$	—		$	60,289
	Intersegment revenues		72			67			31			—			(170		)	—
	Operating profit (loss)		3,351			(2,294		)	(732		)	(2,136		)	—			(1,811		)
	Depreciation and amortization		1,061			1,906			312			33			—			3,312
	Capital expenditures		552			358			50			57			—			1,017
	For the Three Months Ended September 30, 2013:		Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
			Weldments
	Revenues from external customers		$	47,020		$	10,138		$	3,704		$	—		$	—		$	60,862
	Intersegment revenues		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 Nine Months Ended September 30, 2014:		Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
			Weldments
	Revenues from external customers		$	145,955		$	30,681		$	10,834		$	—		$	—		$	187,470
	Intersegment revenues (1)		329			851			111			—			(1,291		)	—
	Operating profit (loss)		17,523			(7,060		)	(3,390		)	(7,774		)	(4		)	(705		)
	Depreciation and amortization		3,052			5,512			932			80			—			9,576
	Capital expenditures		3,664			1,334			175			387			—			5,560
	For the Nine Months Ended September 30, 2013:		Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
			Weldments
	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
			Total Assets as of
			September 30,			December 31,
			2014			2013
	Segments:
	Towers and Weldments		$	49,795		$	51,934
	Gearing		55,961			66,208
	Services		16,100			14,800
	Assets held for sale		1,182			1,970
	Corporate		296,809			300,835
	Eliminations		(261,051		)	(272,053		)
			$	158,796		$	163,694
		-1		Intersegment revenues primarily consist of sales from Gearing to Services. Sales from Gearing to Services totaled $851 and $3,456 for the nine months ended September 30, 2014 and 2013, respectively.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2014
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 15 — 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. Also, 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 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 or operators of sites and users of disposal sites for personal injuries and property damage associated with releases of hazardous substances from those sites. Refer to Note 12, “Legal Proceedings” of these consolidated financial statements for further discussion of environmental compliance and remediation liabilities.
	In connection with the Company’s ongoing restructuring initiatives, during the third quarter of 2012, the Company identified a 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 2013, the Company applied for and was accepted into the Illinois Environmental Protection Agency (“IEPA”) voluntary site remediation program. In the first quarter of 2014, the Company completed a comprehensive review of remedial options for the Cicero Avenue Facility and selected a preferred remediation technology. As part of the voluntary site remediation program, the Company has submitted a plan to the IEPA for approval to conduct a pilot study to test the effectiveness of the selected remediation technology.  On July 23, 2014, the Company received comments from the IEPA on the proposed site remediation plan.  The Company is developing a response to those comments. The Company will continue to reevaluate its reserve balance associated with this matter as it gathers additional information. As of September 30, 2014, the accrual balance associated with this matter totaled $500.
	Warranty Liability
	The Company provides warranty terms that range from one to five 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, 2014 and 2013, estimated product warranty liability was $773 and $675, 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, 2014 and 2013 were as follows:
		For the Nine Months Ended September 30,
		2014			2013
	Balance, beginning of period	$	457		$	707
	Warranty expense	352			(25		)
	Warranty claims	(36		)	(7		)
	Balance, end of period	$	773		$	675
	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, 2014 and 2013 consisted of the following:
		For the Nine Months Ended September 30,
		2014			2013
	Balance at beginning of period	$	17		$	453
	Bad debt expense	110			(38		)
	Write-offs	(5		)	(236		)
	Other adjustments	(8		)	—
	Balance at end of period	$	114		$	179
	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/or dependent on actual losses sustained by the customer. The Company does not believe that this 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, 2014.
	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 for such liabilities will have a material adverse effect on the Company’s consolidated financial position or results of operations.  As of September 30, 2014, the Company had $1,048 accrued for self-insured workers’ compensation.
	Other
	As of December 31, 2013, approximately 18% of the Company’s employees were covered by two collective bargaining agreements with local unions in Cicero, Illinois and Neville Island, Pennsylvania. The collective bargaining agreement with the Cicero union is expected to remain in effect through February 2018.  The collective bargaining agreement with the Neville Island union is expected to remain in effect through October 2017.
	See Note 16, “New Markets Tax Credit Transaction” of these consolidated financial statements related to a strategic financing transaction (the “NMTC Transaction”).  The NMTC Transaction relates to the Company’s Abilene, Texas drivetrain service center 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.  Pursuant to the NMTC Transaction, the gross loan and investment in the Gearbox Facility of $10,000 is expected to generate $3,900 in tax credits over a period of seven years, which the NMTC Transaction makes available to Capital One, National Association (“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 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, 2014
NEW MARKETS TAX CREDIT TRANSACTION	'
NEW MARKETS TAX CREDIT TRANSACTION	'
	NOTE 16 — NEW MARKETS TAX CREDIT TRANSACTION
	On July 20, 2011, the Company executed 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. The NMTC Transaction allows the Company to receive below market interest rate funds through the federal New Markets Tax Credit (“NMTC”) program.  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 through September 2018, the end of the seven year period, 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, 2014. 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 (“VIEs”). The ongoing activities of the VIEs—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 VIEs. 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 VIEs. The Company has concluded that it is required to consolidate the VIEs 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, 2014. 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, 2014
RESTRUCTURING	'
RESTRUCTURING	'
	NOTE 17 — RESTRUCTURING
	The Company’s total net restructuring charges incurred to date are detailed below:
		2011		2012		2013			Q1 ’14		Q2 ’14		Q3 ’14			Total
		Actual		Actual		Actual			Actual		Actual		Actual			Incurred
	Restructuring charges:
	Capital expenditures	$	5	$	2,596	$	2,352		$	441	$	96	$	127		$	5,617
	Gain on sale of Brandon, SD Facility	—		—		(3,585		)	—		—		—			(3,585		)
	Accelerated depreciation	—		819		898			—		—		—			1,717
	Severance	430		—		435			—		—		—			865
	Impairment charges	—		—		2,365			—		—		—			2,365
	Moving and other exit-related costs	439		1,677		3,085			329		568		158			6,256
	Total	$	874	$	5,092	$	5,550		$	770	$	664	$	285		$	13,235
	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. 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 the Clintonville Facility was no longer required in its operations and reclassified the property and equipment associated with the Clintonville 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 use of the Cicero Avenue Facility in the Company’s production was significantly curtailed at the end of 2013, and the Company recorded a related $1,732 impairment, primarily in cost of sales in the fourth quarter of 2013. 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 liability associated with the planned sale of the Cicero Avenue Facility. The liability is associated with environmental remediation costs that were originally identified while preparing the site for sale. The liability has been adjusted as needed since being originally identified and the expenses associated with this liability have been recorded as restructuring charges. As of September 30, 2014 the accrual balance remaining was $500.
	Including costs incurred to date, the Company expects that a total of approximately $13,600 of net costs will be incurred to implement this restructuring initiative. To date, the Company has incurred approximately $13,200, or 98% 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 restructuring costs incurred, a total of approximately $4,700 consists of non-cash charges. Restructuring costs incurred to date include $900 of severance and $1,750 of accelerated depreciation of the Cicero Avenue Facility. 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, 2014:
		2011		2012		2013			Q1 ’14		Q2 ’14		Q3 ’14			Total			Total
		Actual		Actual		Actual			Actual		Actual		Actual			Incurred			Projected
	Capital expenditures:
	Gearing	$	5	$	2,072	$	2,075		$	441	$	96	$	127		$	4,816		$	4,867
	Corporate	—		524		277			—		—		—			801			801
	Total capital expenditures	5		2,596		2,352			441		96		127			5,617			5,668
	Cash expenses:
	Cost of sales:
	Gearing	131		308		2,176			269		519		164			3,567			3,835
	Services	—		225		234			—		—		—			459			459
	Total cost of sales	131		533		2,410			269		519		164			4,026			4,294
	Selling, general, and administrative expenses:
	Towers	—		130		176			18		7		15			346			346
	Gearing	35		520		451			42		42		98			1,188			1,188
	Services	—		40		—			—		—		—			40			40
	Corporate	406		49		462			—		—		—			917			917
	Total selling, general and administrative expenses	441		739		1,089			60		49		113			2,491			2,491
	Other - Towers and Weldments gain on Brandon, SD Facility:	—		—		(3,585		)	—		—		—			(3,585		)	(3,585		)
	Non-cash expenses:
	Towers	—		—		291			—		—		—			291			291
	Gearing	247		1,166		3,008			—		—		(119		)	4,302			4,302
	Services	—		58		(15		)	—		—		—			43			43
	Corporate	50		—		—			—		—		—			50			50
	Total non-cash expenses	297		1,224		3,284			—		—		(119		)	4,686			4,686
	Grand total	$	874	$	5,092	$	5,550		$	770	$	664	$	285		$	13,235		$	13,554

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	9 Months Ended
	Sep. 30, 2014
SUBSEQUENT EVENT	'
SUBSEQUENT EVENT	'
	NOTE 18 – SUBSEQUENT EVENT
	On October 29, 2014, the Company’s Board of Directors authorized a program to repurchase up to $10,000 of the Company’s outstanding common stock over the next six months.  The Company’s share repurchase program does not obligate it to acquire any specific number of shares.  The common stock may be acquired in the open market at prices subject to certain pricing guidelines determined by management. The Company has no obligation to repurchase shares, and the Company may discontinue purchases at any time that management determines additional purchases are not warranted.

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2014
EARNINGS PER SHARE	'
Reconciliation of basic and diluted earnings per share	'
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2014			2013			2014			2013
	Basic earnings per share calculation:
	Net loss	$	(1,814	)	$	(2,398	)	$	(997	)	$	(6,753	)
	Weighted average number of common shares outstanding	14,791,811			14,524,522			14,728,379			14,405,498
	Basic net loss per share	$	(0.12	)	$	(0.17	)	$	(0.07	)	$	(0.47	)
	Diluted earnings per share calculation:
	Net loss	$	(1,814	)	$	(2,398	)	$	(997	)	$	(6,753	)
	Weighted average number of common shares outstanding	14,791,811			14,524,522			14,728,379			14,405,498
	Common stock equivalents:
	Stock options and unvested restricted stock units	—			—			—			—
	Weighted average number of common shares outstanding	14,791,811			14,524,522			14,728,379			14,405,498
	Diluted net loss per share	$	(0.12	)	$	(0.17	)	$	(0.07	)	$	(0.47	)

CASH_AND_CASH_EQUIVALENTS_AND_1

CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	'
Summary of components of cash and cash equivalents and short-term investments	'
		September 30,		December 31,
		2014		2013
	Cash and cash equivalents:
	Cash	$	9,544	$	12,021
	Money market funds	4,570		7,423
	Municipal bonds	2,912		5,492
	Total cash and cash equivalents	17,026		24,936
	Short-term investments (available-for-sale):
	Municipal bonds	10,833		1,143
	Total cash and cash equivalents and short-term investments	$	27,859	$	26,079

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2014
INVENTORIES	'
Schedule of the components of inventories from operations	'
		September 30,			December 31,
		2014			2013
	Raw materials	$	17,324		$	21,859
	Work-in-process	10,108			11,212
	Finished goods	7,973			6,381
		35,405			39,452
	Less: Reserve for excess and obsolete inventory	(2,572		)	(2,309		)
	Net inventories	$	32,833		$	37,143

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2014
INTANGIBLE ASSETS	'
Schedule of the cost basis, accumulated amortization and net book value of intangible assets	'
		September 30, 2014								December 31, 2013
									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	$	(3,628	)	$	351	7.2	$	3,979	$	(3,595	)	$	384	7.2
	Trade names	7,999		(2,780		)	5,219		20	7,999		(2,480		)	5,519		20
	Intangible assets	$	11,978	$	(6,408	)	$	5,570	15.8	$	11,978	$	(6,075	)	$	5,903	15.8
Schedule of estimated future amortization expense	'
	2014	$	111
	2015	444
	2016	444
	2017	444
	2018	444
	2019 and thereafter	3,683
	Total	$	5,570

ACCRUED_LIABILITIES_Tables

ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2014
ACCRUED LIABILITIES	'
Schedule of accrued liabilities	'
		September 30,		December 31,
		2014		2013
	Accrued payroll and benefits	$	4,150	$	5,144
	Accrued property taxes	463		143
	Income taxes payable	500		493
	Accrued professional fees	129		36
	Accrued warranty liability	773		457
	Accrued regulatory settlement	2,066		—
	Accrued environmental reserve	536		500
	Accrued self-insurance reserve	1,048		803
	Accrued other	396		539
	Total accrued liabilities	$	10,061	$	8,115

DEBT_AND_CREDIT_AGREEMENTS_Tab

DEBT AND CREDIT AGREEMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
DEBT AND CREDIT AGREEMENTS	'
Schedule of outstanding debt balances	'
		September 30,			December 31,
		2014			2013
	Term loans and notes payable	$	2,757		$	2,956
	Less: Current portion	(149		)	(201		)
	Long-term debt, net of current maturities	$	2,608		$	2,755

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
FAIR VALUE MEASUREMENTS	'
Schedule of the fair values of the Company's financial assets	'
		September 30, 2014
		Level 1		Level 2		Level 3		Total
	Assets measured on a recurring basis:
	Municipal bonds and money market funds	$	—	$	18,315	$	—	$	18,315
	Assets measured on a nonrecurring basis:
	Gearing equipment	—		—		361		361
	Clintonville, WI facility	—		—		821		821
	Gearing Cicero Ave. facility	—		—		560		560
	Total assets at fair value	$	—	$	18,315	$	1,742	$	20,057
		December 31, 2013
		Level 1		Level 2		Level 3		Total
	Assets measured on a recurring basis:
	Municipal bonds and money market funds	$	—	$	14,058	$	—	$	14,058
	Assets measured on a nonrecurring basis:
	Gearing equipment	—		—		1,149		1,149
	Clintonville, WI facility	—		—		821		821
	Gearing Cicero Ave. facility	—		—		560		560
	Total assets at fair value	$	—	$	14,058	$	2,530	$	16,588

SHAREBASED_COMPENSATION_Tables

SHARE-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2014
SHARE-BASED COMPENSATION	'
Schedule of stock option activity	'
			Options		Weighted Average
					Exercise Price
	Outstanding as of December 31, 2013		207,775		$	26.22
	Granted		—		$	—
	Exercised		(2,863	)	$	3.39
	Forfeited		(9,624	)	$	5.12
	Expired		(36,070	)	$	74.68
	Outstanding as of September 30, 2014		159,218		$	16.93
	Exercisable as of September 30, 2014		99,083		$	23.92
Schedule of RSU activity	'
			Number of RSU’s		Weighted Average
					Grant-Date Fair Value
					Per RSU
	Outstanding as of December 31, 2013		670,338		$	4.47
	Granted		196,442		$	9.17
	Vested		(248,565	)	$	4.64
	Forfeited		(66,447	)	$	5.32
	Outstanding as of September 30, 2014		551,768		$	5.96
Schedule of share-based compensation expense	'
			Nine Months Ended September 30,
			2014			2013
	Share-based compensation expense:
	Cost of Sales		$	98		$	136
	Selling, general and administrative		418			1,302
	Income tax benefit (1)		—			—
	Net effect of share-based compensation expense on net loss		$	516		$	1,438
	Reduction in earnings per share:
	Basic and diluted earnings per share (2)		$	0.03		$	0.10
		-1		Income tax benefit is not illustrated because the Company is currently in a full tax valuation allowance position and an actual income tax benefit was not realized for the nine months ended September 30, 2014 and 2013. 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, 2014 and 2013 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, 2014
SEGMENT REPORTING	'
Schedule of financial information by reportable segment	'
	For the Three Months Ended September 30, 2014:		Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
			Weldments
	Revenues from external customers		$	45,027		$	10,267		$	4,995		$	—		$	—		$	60,289
	Intersegment revenues		72			67			31			—			(170		)	—
	Operating profit (loss)		3,351			(2,294		)	(732		)	(2,136		)	—			(1,811		)
	Depreciation and amortization		1,061			1,906			312			33			—			3,312
	Capital expenditures		552			358			50			57			—			1,017
	For the Three Months Ended September 30, 2013:		Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
			Weldments
	Revenues from external customers		$	47,020		$	10,138		$	3,704		$	—		$	—		$	60,862
	Intersegment revenues		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 Nine Months Ended September 30, 2014:		Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
			Weldments
	Revenues from external customers		$	145,955		$	30,681		$	10,834		$	—		$	—		$	187,470
	Intersegment revenues (1)		329			851			111			—			(1,291		)	—
	Operating profit (loss)		17,523			(7,060		)	(3,390		)	(7,774		)	(4		)	(705		)
	Depreciation and amortization		3,052			5,512			932			80			—			9,576
	Capital expenditures		3,664			1,334			175			387			—			5,560
	For the Nine Months Ended September 30, 2013:		Towers and			Gearing			Services			Corporate			Eliminations			Consolidated
			Weldments
	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
			Total Assets as of
			September 30,			December 31,
			2014			2013
	Segments:
	Towers and Weldments		$	49,795		$	51,934
	Gearing		55,961			66,208
	Services		16,100			14,800
	Assets held for sale		1,182			1,970
	Corporate		296,809			300,835
	Eliminations		(261,051		)	(272,053		)
			$	158,796		$	163,694
		-1		Intersegment revenues primarily consist of sales from Gearing to Services. Sales from Gearing to Services totaled $851 and $3,456 for the nine months ended September 30, 2014 and 2013, respectively.

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2014
COMMITMENTS AND CONTINGENCIES	'
Schedule of changes in the carrying amount of the total product warranty liability	'
		For the Nine Months Ended September 30,
		2014			2013
	Balance, beginning of period	$	457		$	707
	Warranty expense	352			(25		)
	Warranty claims	(36		)	(7		)
	Balance, end of period	$	773		$	675
Schedule of the activity in the accounts receivable allowance liability	'
		For the Nine Months Ended September 30,
		2014			2013
	Balance at beginning of period	$	17		$	453
	Bad debt expense	110			(38		)
	Write-offs	(5		)	(236		)
	Other adjustments	(8		)	—
	Balance at end of period	$	114		$	179

RESTRUCTURING_Tables

RESTRUCTURING (Tables)	9 Months Ended
	Sep. 30, 2014
RESTRUCTURING	'
Schedule of total net restructuring charges	'
		2011		2012		2013			Q1 ’14		Q2 ’14		Q3 ’14			Total
		Actual		Actual		Actual			Actual		Actual		Actual			Incurred
	Restructuring charges:
	Capital expenditures	$	5	$	2,596	$	2,352		$	441	$	96	$	127		$	5,617
	Gain on sale of Brandon, SD Facility	—		—		(3,585		)	—		—		—			(3,585		)
	Accelerated depreciation	—		819		898			—		—		—			1,717
	Severance	430		—		435			—		—		—			865
	Impairment charges	—		—		2,365			—		—		—			2,365
	Moving and other exit-related costs	439		1,677		3,085			329		568		158			6,256
	Total	$	874	$	5,092	$	5,550		$	770	$	664	$	285		$	13,235
Schedule of total restructuring charges incurred to date and the total expected restructuring charges	'
		2011		2012		2013			Q1 ’14		Q2 ’14		Q3 ’14			Total			Total
		Actual		Actual		Actual			Actual		Actual		Actual			Incurred			Projected
	Capital expenditures:
	Gearing	$	5	$	2,072	$	2,075		$	441	$	96	$	127		$	4,816		$	4,867
	Corporate	—		524		277			—		—		—			801			801
	Total capital expenditures	5		2,596		2,352			441		96		127			5,617			5,668
	Cash expenses:
	Cost of sales:
	Gearing	131		308		2,176			269		519		164			3,567			3,835
	Services	—		225		234			—		—		—			459			459
	Total cost of sales	131		533		2,410			269		519		164			4,026			4,294
	Selling, general, and administrative expenses:
	Towers	—		130		176			18		7		15			346			346
	Gearing	35		520		451			42		42		98			1,188			1,188
	Services	—		40		—			—		—		—			40			40
	Corporate	406		49		462			—		—		—			917			917
	Total selling, general and administrative expenses	441		739		1,089			60		49		113			2,491			2,491
	Other - Towers and Weldments gain on Brandon, SD Facility:	—		—		(3,585		)	—		—		—			(3,585		)	(3,585		)
	Non-cash expenses:
	Towers	—		—		291			—		—		—			291			291
	Gearing	247		1,166		3,008			—		—		(119		)	4,302			4,302
	Services	—		58		(15		)	—		—		—			43			43
	Corporate	50		—		—			—		—		—			50			50
	Total non-cash expenses	297		1,224		3,284			—		—		(119		)	4,686			4,686
	Grand total	$	874	$	5,092	$	5,550		$	770	$	664	$	285		$	13,235		$	13,554

BASIS_OF_PRESENTATION_Details

BASIS OF PRESENTATION (Details) (USD $)	3 Months Ended			9 Months Ended	12 Months Ended			45 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2014	Sep. 30, 2014	Aug. 23, 2012
									Credit facility	Credit facility
Description of Business	'	'	'	'	'	'	'	'	'	'
Revenue as a percentage of sales associated with new wind turbine installations	'	'	'	76.00%	'	'	'	'	'	'
BASIS OF PRESENTATION	'	'	'	'	'	'	'	'	'	'
Maximum borrowing capacity of the face value of eligible A/R (as a percent)	'	'	'	'	'	'	'	'	'	85.00%
Maximum percentage of book value of inventories that may be financed	'	'	'	'	'	'	'	'	'	50.00%
Maximum borrowing capacity	'	'	'	'	'	'	'	'	$20,000,000	'
Liquidity	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents and short-term investments	27,859,000	'	'	27,859,000	26,079,000	'	'	27,859,000	'	'
Increase (decrease) in Cash and cash equivalents and Short-term investments	'	'	'	1,780,000	'	'	'	'	'	'
Total debt and capital lease obligations	4,188,000	'	'	4,188,000	'	'	'	4,188,000	'	'
Obligation to make principal payments on outstanding debt during the next twelve months	149,000	'	'	149,000	'	'	'	149,000	'	'
Restructuring charges incurred	285,000	664,000	770,000	13,200,000	5,550,000	5,092,000	874,000	13,235,000	'	'
Expected cost to be incurred to implement the restructuring plan	'	'	'	$13,600,000	'	'	'	'	'	'

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, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Basic earnings per share calculation:	'	'	'	'	'
Net loss	($1,814)	($2,398)	($997)	($6,753)	($10,499)
Weighted average number of common shares outstanding	14,791,811	14,524,522	14,728,379	14,405,498	'
Basic net loss per share (in dollars per share)	($0.12)	($0.17)	($0.07)	($0.47)	'
Diluted earnings per share calculation:	'	'	'	'	'
Net loss	($1,814)	($2,398)	($997)	($6,753)	($10,499)
Weighted average number of common shares outstanding	14,791,811	14,524,522	14,728,379	14,405,498	'
Weighted average number of common shares outstanding	14,791,811	14,524,522	14,728,379	14,405,498	'
Diluted net loss per share (in dollars per share)	($0.12)	($0.17)	($0.07)	($0.47)	'

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	1 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2011	Sep. 30, 2014
DISCONTINUED OPERATIONS	'	'
Secured promissory note receivable outstanding	'	$860
Badger	'	'
DISCONTINUED OPERATIONS	'	'
Noncash proceeds from sale in the form of a secured promissory note	1,500	'
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, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Cash and cash equivalents and short-term investments	'	'	'	'
Total cash and cash equivalents	$17,026	$24,936	$22,826	$516
Short-term investments (available-for-sale)	10,833	1,143	'	'
Total cash and cash equivalents and short-term investments	27,859	26,079	'	'
Cash	'	'	'	'
Cash and cash equivalents and short-term investments	'	'	'	'
Total cash and cash equivalents	9,544	12,021	'	'
Money market funds	'	'	'	'
Cash and cash equivalents and short-term investments	'	'	'	'
Total cash and cash equivalents	4,570	7,423	'	'
Municipal bonds	'	'	'	'
Cash and cash equivalents and short-term investments	'	'	'	'
Total cash and cash equivalents	2,912	5,492	'	'
Short-term investments (available-for-sale)	$10,833	$1,143	'	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
INVENTORIES	'	'
Raw materials	$17,324	$21,859
Work-in-process	10,108	11,212
Finished goods	7,973	6,381
Gross inventories	35,405	39,452
Less: Reserve for excess and obsolete inventory	-2,572	-2,309
Net inventories	$32,833	$37,143

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
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	'	11,978
Accumulated Amortization	-6,408	'	-6,408	'	-6,075
Net Book Value	5,570	'	5,570	'	5,903
Amortization expense	111	111	333	1,441	'
Estimated future amortization expense	'	'	'	'	'
2014	111	'	111	'	'
2015	444	'	444	'	'
2016	444	'	444	'	'
2017	444	'	444	'	'
2018	444	'	444	'	'
2019 and thereafter	3,683	'	3,683	'	'
Net Book Value	5,570	'	5,570	'	5,903
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	'	3,979
Accumulated Amortization	-3,628	'	-3,628	'	-3,595
Net Book Value	351	'	351	'	384
Estimated future amortization expense	'	'	'	'	'
Net Book Value	351	'	351	'	384
Trade names	'	'	'	'	'
INTANGIBLE ASSETS	'	'	'	'	'
Weighted Average Amortization Period	'	'	'20 years	'	'20 years
Cost Basis	7,999	'	7,999	'	7,999
Accumulated Amortization	-2,780	'	-2,780	'	-2,480
Net Book Value	5,219	'	5,219	'	5,519
Estimated future amortization expense	'	'	'	'	'
Net Book Value	$5,219	'	$5,219	'	$5,519

ACCRUED_LIABILITIES_Details

ACCRUED LIABILITIES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2012
ACCRUED LIABILITIES	'	'	'	'
Accrued payroll and benefits	$5,144	$4,150	'	'
Accrued property taxes	143	463	'	'
Income taxes payable	493	500	'	'
Accrued professional fees	36	129	'	'
Accrued warranty liability	457	773	675	707
Accrued regulatory settlement	'	2,066	'	'
Accrued environmental reserve	500	536	'	'
Accrued self-insurance reserve	803	1,048	'	'
Accrued other	539	396	'	'
Total accrued liabilities	8,115	10,061	'	'
Current portion of environmental settlement recorded	500	'	'	'
Estimated SEC Inquiry settlement recorded	'	$1,566	'	'

DEBT_AND_CREDIT_AGREEMENTS_Det

DEBT AND CREDIT AGREEMENTS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Aug. 23, 2012	Sep. 30, 2014	Aug. 23, 2012	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
In Thousands, unless otherwise specified			New Markets Tax Credit Transaction	Credit facility	Credit facility	Credit facility	Term loans and notes payable	Term loans and notes payable	Other term loans
						Minimum
Credit Facilities	'	'	'	'	'	'	'	'	'
Long-term debt, gross	'	'	'	'	'	'	$2,757	$2,956	'
Less-Current portion	-149	-201	'	'	'	'	'	'	'
Long-term debt, net of current maturities	2,608	2,755	2,600	'	'	'	'	'	'
Line of credit facilities, term of credit agreements	'	'	'	'3 years	'	'	'	'	'
Maximum borrowing capacity of the face value of eligible A/R (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%	'	'	'
Annual unused line fee (as a percent)	'	'	'	0.50%	'	'	'	'	'
Outstanding indebtedness under the Credit Facility	'	'	'	'	0	'	'	'	'
Current borrowing capacity	'	'	'	'	14,384	'	'	'	'
Interest rate (as a percent)	'	'	'	'	5.25%	'	'	'	'
Amount outstanding	'	'	'	'	'	'	'	'	$157

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
FAIR VALUE MEASUREMENTS	'	'
Municipal bonds and money market funds	$27,859	$26,079
Impairment to property and equipment assets	0	'
Level 2	'	'
FAIR VALUE MEASUREMENTS	'	'
Total assets at fair value	18,315	14,058
Level 3	'	'
FAIR VALUE MEASUREMENTS	'	'
Total assets at fair value	1,742	2,530
Total	'	'
FAIR VALUE MEASUREMENTS	'	'
Total assets at fair value	20,057	16,588
Recurring | Level 2 | Municipal bonds and money market funds	'	'
FAIR VALUE MEASUREMENTS	'	'
Municipal bonds and money market funds	18,315	14,058
Recurring | Total | Municipal bonds and money market funds	'	'
FAIR VALUE MEASUREMENTS	'	'
Municipal bonds and money market funds	18,315	14,058
Nonrecurring | Level 3 | Certain Gearing segment machinery and equipment	'	'
FAIR VALUE MEASUREMENTS	'	'
Property plant and equipment at fair value	361	1,149
Nonrecurring | Level 3 | Clintonville Facility	'	'
FAIR VALUE MEASUREMENTS	'	'
Property plant and equipment at fair value	821	821
Nonrecurring | Level 3 | Cicero Avenue	'	'
FAIR VALUE MEASUREMENTS	'	'
Property plant and equipment at fair value	560	560
Nonrecurring | Total | Certain Gearing segment machinery and equipment	'	'
FAIR VALUE MEASUREMENTS	'	'
Property plant and equipment at fair value	361	1,149
Nonrecurring | Total | Clintonville Facility	'	'
FAIR VALUE MEASUREMENTS	'	'
Property plant and equipment at fair value	821	821
Nonrecurring | Total | Cicero Avenue	'	'
FAIR VALUE MEASUREMENTS	'	'
Property plant and equipment at fair value	$560	$560

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
INCOME TAXES	'	'	'	'	'
Deferred income taxes due, net	$0	'	$0	'	'
Provision (benefit) for income taxes	-26	28	39	64	'
Operating Loss Carryforwards	'	'	'	'	162,971
Expiration of the statute of limitations	'	'	'	'	'
Income Taxes	'	'	'	'	'
Decrease in unrecognized tax benefits as a result of the expiration of the applicable statutes of limitations within the next twelve months	($32)	'	($32)	'	'

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Feb. 13, 2013	Sep. 30, 2014	Feb. 13, 2013	Feb. 13, 2013	Feb. 12, 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	Series A Junior Participating Preferred Stock	Series A Junior Participating Preferred Stock	Series A Junior Participating Preferred Stock
			item			Minimum	Minimum	Maximum
Rights Plan	'	'	'	'	'	'	'	'
Preservation period of tax assets	'	'	'	'3 years	'	'	'	'
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	$286	$495	'	'	'	'	'	'
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$240	$209	'	'	'	'	'	'

SHAREBASED_COMPENSATION_Detail

SHARE-BASED COMPENSATION (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
2007 EIP	'
SHARE-BASED COMPENSATION	'
Number of shares of common stock reserved for grants	691,051
Common stock issued under share-based compensation plan	221,495
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	309,514
Stock Options	'
SHARE-BASED COMPENSATION	'
Expiration term	'10 years
Summary of the stock option activity	'
Outstanding at the beginning of the period (in shares)	207,775
Granted (in shares)	0
Exercised (in shares)	-2,863
Forfeited (in shares)	-9,624
Expired (in shares)	-36,070
Outstanding at the end of the period (in shares)	159,218
Exercisable (in shares)	99,083
Weighted Average Exercise Price	'
Outstanding at the beginning of the period (in dollars per share)	$26.22
Exercised (in dollars per share)	$3.39
Forfeited (in dollars per share)	$5.12
Expired (in dollars per share)	$74.68
Outstanding at the end of the period (in dollars per share)	$16.93
Exercisable (in dollars per share)	$23.92
Stock Options | 2007 EIP	'
SHARE-BASED COMPENSATION	'
Number of shares reserved	58,283
Stock Options | 2012 EIP	'
SHARE-BASED COMPENSATION	'
Number of shares reserved	100,935
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	47,607
Restricted stock unit (RSU) | 2012 EIP	'
SHARE-BASED COMPENSATION	'
Number of shares reserved	504,161
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, 2014	Sep. 30, 2013
Stock Options	'	'
Weighted Average Grant-Date Fair Value Per RSU	'	'
Forfeiture rate (as percent)	25.00%	25.00%
Restricted stock unit (RSU)	'	'
Summary of the restricted stock unit activity	'	'
Outstanding at the beginning of the period (in shares)	670,338	'
Granted (in shares)	196,442	'
Vested (in shares)	-248,565	'
Forfeited (in shares)	-66,447	'
Outstanding at the end of the period (in shares)	551,768	'
Weighted Average Grant-Date Fair Value Per RSU	'	'
Outstanding at the beginning of the period (in dollars per share)	4.47	'
Granted (in dollars per share)	9.17	'
Vested (in dollars per share)	4.64	'
Forfeited (in dollars per share)	5.32	'
Outstanding at the end of the period (in dollars per share)	5.96	'

SHAREBASED_COMPENSATION_Detail2

SHARE-BASED COMPENSATION (Details 3) (USD $)	9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Summary of share-based compensation expense	'	'
Net effect of share-based compensation expense on net loss	$516	$1,438
Reduction in earnings per share:	'	'
Basic earnings per share (in dollars per share)	$0.03	$0.10
Pre-tax compensation expense for all unvested share-based awards	2,380	'
Cost of sales	'	'
Summary of share-based compensation expense	'	'
Share-based compensation expense	98	136
Selling, general and administrative	'	'
Summary of share-based compensation expense	'	'
Share-based compensation expense	$418	$1,302

LEGAL_PROCEEDINGS_Details

LEGAL PROCEEDINGS (Details) (USD $)	3 Months Ended		9 Months Ended		0 Months Ended	1 Months Ended	9 Months Ended	3 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 24, 2013	Mar. 30, 2011	Sep. 30, 2014	Sep. 30, 2014	Jun. 30, 2014
					Potential violation of federal environmental laws	Putative shareholder derivative lawsuits	Putative shareholder derivative lawsuits	SEC Inquiry	SEC Inquiry
					item	item
LEGAL PROCEEDINGS	'	'	'	'	'	'	'	'	'
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	'	'	'
Settlement amount	$816	$1,500	$1,566	$1,500	$1,500	'	$600	$816	$750
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, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
SEGMENT REPORTING	'	'	'	'	'
Primary service locations	'	'	2	'	'
Revenues	$60,289	$60,862	$187,470	$159,313	'
Operating profit (loss)	-1,811	-2,288	-705	-9,260	'
Depreciation and amortization	3,312	3,379	9,576	11,412	'
Capital Expenditures	1,017	1,628	5,560	4,357	'
Total Assets	158,796	'	158,796	'	163,694
Towers and Weldments Segment	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Typical capacity of wind turbines for which towers are manufactured (in megawatts)	'	'	2	'	'
Number of facilities	2	'	2	'	'
Revenues	45,027	47,020	145,955	115,977	'
Operating profit (loss)	3,351	6,561	17,523	13,779	'
Depreciation and amortization	1,061	941	3,052	2,841	'
Capital Expenditures	552	750	3,664	1,235	'
Towers and Weldments Segment | Minimum	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Power generating capacity of turbines that towers produced annually can support (in megawatts)	'	'	1,200	'	'
Towers and Weldments Segment | Maximum	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Annual tower production capacity (in towers)	'	'	500	'	'
Gearing	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Revenues	10,267	10,138	30,681	28,098	'
Operating profit (loss)	-2,294	-5,375	-7,060	-12,326	'
Depreciation and amortization	1,906	2,014	5,512	7,469	'
Capital Expenditures	358	849	1,334	2,504	'
Services	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Revenues	4,995	3,704	10,834	15,238	'
Operating profit (loss)	-732	-1,276	-3,390	-3,239	'
Depreciation and amortization	312	409	932	1,064	'
Capital Expenditures	50	7	175	240	'
Corporate	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Operating profit (loss)	-2,136	-2,220	-7,774	-7,455	'
Depreciation and amortization	33	15	80	38	'
Capital Expenditures	57	22	387	378	'
Operating segments	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Total Assets	158,796	'	158,796	'	163,694
Operating segments | Towers and Weldments Segment	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Total Assets	49,795	'	49,795	'	51,934
Operating segments | Gearing	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Total Assets	55,961	'	55,961	'	66,208
Operating segments | Services	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Total Assets	16,100	'	16,100	'	14,800
Operating segments | Corporate	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Total Assets	296,809	'	296,809	'	300,835
Operating segments | Assets held for sale	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Total Assets	1,182	'	1,182	'	1,970
Eliminations	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Revenues	-170	-315	-1,291	-3,538	'
Operating profit (loss)	'	22	-4	-19	'
Total Assets	-261,051	'	-261,051	'	-272,053
Eliminations | Towers and Weldments Segment	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Revenues	72	64	329	67	'
Eliminations | Gearing	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Revenues	67	251	851	3,456	'
Eliminations | Services	'	'	'	'	'
SEGMENT REPORTING	'	'	'	'	'
Revenues	$31	'	$111	$15	'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Environmental Compliance and Remediation Liabilities	'	'
Liability associated with environmental remediation costs	$500	'
Changes in the carrying amount of the total product warranty liability	'	'
Balance at beginning of period	457	707
Warranty expense	352	-25
Warranty claims	-36	-7
Balance at end of period	773	675
Allowance for Doubtful Accounts Receivable [Roll Forward]	'	'
Balance at beginning of period	17	453
Bad debt expense	110	-38
Write-offs	-5	-236
Other adjustments	8	'
Balance at end of period	114	179
Liquidated Damages	'	'
Liquidated damages	$0	'
Minimum	'	'
Warranty Liability	'	'
Term of warranty	'1 year	'
Maximum	'	'
Warranty Liability	'	'
Term of warranty	'5 years	'

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details 2) (Total Company Employees, Coverage under collective bargaining agreements)	12 Months Ended
	Dec. 31, 2013
	agreement
Total Company Employees | Coverage under collective bargaining agreements	'
Collective bargaining agreements	'
Percentage of company's employees covered	18.00%
Number of agreements	2

COMMITMENTS_AND_CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 3) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Jul. 20, 2011
In Thousands, unless otherwise specified			New Markets Tax Credit Transaction	New Markets Tax Credit Transaction
				Broadwind Services, LLC
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	'
Workers' Compensation Reserves	'	'	'	'
Amount accrued for self-insured workers' compensation claims	$1,048	$803	'	'

NEW_MARKETS_TAX_CREDIT_TRANSAC1

NEW MARKETS TAX CREDIT TRANSACTION (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Jul. 20, 2011	Sep. 30, 2014	Jul. 20, 2011	Sep. 30, 2014	Jul. 20, 2011
In Thousands, unless otherwise specified			New Markets Tax Credit Transaction	New Markets Tax Credit Transaction	New Markets Tax Credit Transaction	Broadwind Services, LLC	Broadwind Services, LLC
				item		New Markets Tax Credit Transaction	New Markets Tax Credit Transaction
New Markets Tax Credit Transaction	'	'	'	'	'	'	'
Proceeds from transaction	'	'	$2,280	'	'	'	'
Principal amount	'	'	'	'	'	'	10,000
Debt term	'	'	'	'	'	'15 years	'
Interest rate (as a percent)	'	'	'	'	'	1.40%	'
Gross loan in the principal amount from the Company to COCRF Investor VIII, LLC	'	'	'	7,720	'	'	'
Receivable term	'	'	'	'15 years	'	'	'
Interest rate (as a percent)	'	'	'	2.50%	'	'	'
Maximum percentage of a qualified investment available as credit against federal income taxes	'	'	'	39.00%	'	'	'
Potential tax credit that can be generated under the NMTC transaction	'	'	'	3,900	'	'	'
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	$2,608	$2,755	'	$2,600	'	'	'

RESTRUCTURING_Details

RESTRUCTURING (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

12 Months Ended

45 Months Ended

12 Months Ended

45 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

9 Months Ended

12 Months Ended

45 Months Ended

3 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2011

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2012

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

sqft

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

Capital expenditures

Capital expenditures

Gain on Sale of Brandon Facility

Gain on Sale of Brandon Facility

Gain on Sale of Brandon Facility

Accelerated Depreciation

Accelerated Depreciation

Accelerated Depreciation

Severance

Severance

Severance

Impairment Charges

Impairment Charges

Moving and other exit-related costs

Moving and other exit-related costs

Moving and other exit-related costs

Moving and other exit-related costs

Moving and other exit-related costs

Moving and other exit-related costs

Moving and other exit-related costs

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

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

Selling, general and administrative

Cicero Avenue

Brandon Facility

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Corporate

Corporate

Corporate

Corporate

Towers and Weldments Segment

Towers and Weldments Segment

Towers and Weldments Segment

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:

Cost of sales

sqft

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Services

Services

Services

Services

Towers and Weldments Segment

Towers and Weldments Segment

Towers and Weldments Segment

Towers and Weldments Segment

Towers and Weldments Segment

Towers and Weldments Segment

Towers and Weldments Segment

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Gearing

Services

Services

Services

Corporate

Corporate

Corporate

Corporate

Corporate

Expenses

item

RESTRUCTURING

'

'

'

'

'

'

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'

'

'

'

'

'

'

Restructuring charges incurred

$285

$664

$770

$13,200

'

$5,550

$5,092

$874

$13,235

$127

$96

$441

'

$2,352

$2,596

$5

$5,617

$127

$96

$441

'

$2,075

$2,072

$5

$4,816

'

$277

$524

$801

'

($3,585)

($3,585)

$898

$819

$1,717

$435

$430

$865

$2,365

$2,365

$158

$568

$329

$3,085

$1,677

$439

$6,256

($119)

$0

'

$3,284

$1,224

$297

$4,686

'

$291

$291

($119)

'

$3,008

$1,166

$247

$4,302

'

($15)

$58

$43

'

$50

$50

$164

$519

$269

'

$2,410

$533

$131

$4,026

$164

$519

$269

'

$2,176

$308

$131

$3,567

'

$234

$225

$459

$113

$49

$60

'

$1,089

$739

$441

$2,491

$15

$7

$18

'

$176

$130

$346

$98

$42

$42

'

$451

$520

$35

$1,188

'

$40

$40

'

$462

$49

$406

$917

'

'

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

'

'

'

40.00%

'

'

'

'

'

'

'

'

'

'

'

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'

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'

'

'

'

'

'

'

'

'

'

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

'

'

'

600,000

'

'

'

'

'

'

'

'

'

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'

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'

'

'

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'

'

'

'

'

'

'

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

Impairment charges

'

'

'

'

288

'

'

'

'

'

'

'

'

'

'

'

'

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'

'

'

'

'

'

'

1,732

'

Liability associated with environmental remediation costs

500

'

'

500

'

'

'

'

500

'

'

'

'

'

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'

'

Expected cost to be incurred to implement the restructuring plan

'

'

'

13,600

'

'

'

'

'

'

'

'

5,668

'

'

'

'

'

'

'

4,867

'

'

'

'

801

'

'

'

-3,585

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,686

'

'

'

'

291

'

'

'

4,302

'

'

'

'

43

'

'

'

50

'

'

'

'

'

4,294

'

'

'

'

'

'

'

3,835

'

'

'

'

459

'

'

'

'

'

'

2,491

'

'

'

'

'

'

'

346

'

'

'

'

'

'

1,188

'

'

'

'

40

'

'

917

'

'

'

'

'

'

Restructuring charges incurred (as a percent)

'

'

'

'

'

'

'

'

98.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Severance Costs

'

'

'

'

'

'

'

'

900

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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'

'

'

'

'

'

'

'

'

'

'

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'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accelerated depreciation of the Cicero Avenue Facility

'

'

'

'

'

'

'

'

$1,750

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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'

'

'

'

SUBSEQUENT_EVENT_Details

SUBSEQUENT EVENT (Details) (Subsequent event)	0 Months Ended
	Oct. 29, 2014
Subsequent event	'
SUBSEQUENT EVENT	'
Number of shares authorized to be repurchased	10,000
Stock repurchase program period	'6 months