Nortek 10-Q 3 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 27, 2015	Jul. 29, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	NORTEK INC
Entity Central Index Key	1,216,596
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 27, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		16,266,525

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions		Jun. 27, 2015	Dec. 31, 2014
Current Assets:
Unrestricted cash and cash equivalents		$ 26.2	$ 58.4
Restricted cash		0.3	0.6
Accounts receivable, less allowances of $3.1 million and $3.7 million, respectively		422.4	324.9
Inventories:
Raw materials		120	111.8
Work in process		32.4	28.3
Finished goods		242	234.2
Inventory, Net		394.4	374.3
Prepaid expenses		19.3	18.4
Other current assets		14.4	10.1
Tax refunds receivable		8.2	8
Deferred tax assets		37.5	28.1
Total current assets		922.7	822.8
Property and Equipment, at Cost:
Land		17	17.9
Buildings and improvements		111.1	118.5
Machinery and equipment		315.7	297.8
Gross property and equipment		443.8	434.2
Less accumulated depreciation		215.7	196.2
Total property and equipment, net		228.1	238
Other Assets:
Goodwill	[1]	499.5	474.3
Intangible assets, less accumulated amortization of $243.1 million and $210.9 million, respectively		630.7	642.6
Deferred debt expense		15.1	17.3
Restricted investments		1	0.9
Other assets		14.2	13.2
Total other long-term assets		1,160.5	1,148.3
Total Assets		2,311.3	2,209.1
Current Liabilities:
Short-term bank obligations		0.3	0.6
Current maturities of long-term debt		7.9	6.3
Accounts payable		293.2	288.8
Accrued expenses and taxes		216.7	222.4
Total current liabilities		518.1	518.1
Other Liabilities:
Deferred income taxes		117.5	123.5
Other		177.7	185.9
Total other long-term liabilities		295.2	309.4
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities		1,473.8	$ 1,339.4
Commitments and Contingencies (Note G)
Stockholders' Investment:
Preferred stock, $0.01 par value, 10,000,000 authorized shares; none issued and outstanding at June 27, 2015 and December 31, 2014		0	$ 0
Common stock, $0.01 par value, 90,000,000 authorized shares; 17,042,020 shares and 16,986,493 shares issued at June 27, 2015 and December 31, 2014, respectively		0.2	0.2
Additional paid-in capital		254.5	249.4
Accumulated deficit		(133.3)	(117.1)
Accumulated other comprehensive loss		(39.1)	(35.7)
Less: Treasury stock at cost, 775,616 shares and 732,340 shares at June 27, 2015 and December 31, 2014, respectively		(58.1)	(54.6)
Total stockholders' investment		24.2	42.2
Total Liabilities and Stockholders' Investment		$ 2,311.3	$ 2,209.1
[1]	The CAS and combined AVC reporting units did not have goodwill for any periods presented.

UNAUDITED CONDENSED CONSOLIDAT3

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Millions	Jun. 27, 2015	Dec. 31, 2014
Current Assets:
Allowance for doubtful accounts	$ 3.1	$ 3.7
Other Assets:
Accumulated amortization of intangible assets	$ 243.1	$ 210.9
Stockholders' Equity:
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
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)	$ 0.01	$ 0.01
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	17,042,020	16,986,493
Treasury stock, shares	775,616	732,340

UNAUDITED CONDENSED CONSOLIDAT4

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Income Statement [Abstract]
Net Sales	$ 703.9	$ 718.6	$ 1,276.6	$ 1,266.4
Cost of products sold	505.8	509	911.7	902.5
Gross profit	198.1	209.6	364.9	363.9
Selling, general and administrative expense, net	146.1	146.1	289.4	274.3
Impairment of long-lived assets and goodwill	1.2	80.4	1.2	80.4
Amortization of intangible assets	16.1	15.2	31.9	28.8
Operating earnings (loss)	34.7	(32.1)	42.4	(19.6)
Net interest expense	(24.9)	(26.6)	(52.1)	(50.7)
Loss from debt retirement	(14.8)	(1.8)	(14.8)	(1.8)
Loss before benefit from income taxes	(5)	(60.5)	(24.5)	(72.1)
Benefit from income taxes	(2.7)	(14.3)	(8.3)	(17.3)
Net loss	$ (2.3)	$ (46.2)	$ (16.2)	$ (54.8)
Basic loss per share (in dollars per share)	$ (0.14)	$ (2.97)	$ (1.02)	$ (3.53)
Diluted loss per share (in dollars per share)	$ (0.14)	$ (2.97)	$ (1.02)	$ (3.53)
Weighted Average Common Shares:
Basic (in shares)	15,953,059	15,557,173	15,931,599	15,527,173
Diluted (in shares)	15,953,059	15,557,173	15,931,599	15,527,173

UNAUDITED CONDENSED CONSOLIDAT5

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE LOSS - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Statement of Comprehensive Income [Abstract]
Net loss	$ (2.3)	$ (46.2)	$ (16.2)	$ (54.8)
Other comprehensive income (loss), net of tax:
Currency translation adjustment	2.3	2.1	(3.8)	(0.4)
Pension liability adjustments:
Currency translation on pension liabilities	0	(0.3)	(0.1)	(0.3)
Amortization of cumulative loss	0.3	0	0.7	0
Deferred income taxes on pension liability	0.1	0	(0.2)	0
Total pension liability, net of tax	0.4	(0.3)	0.4	(0.3)
Other comprehensive income (loss)	2.7	1.8	(3.4)	(0.7)
Comprehensive income (loss)	$ 0.4	$ (44.4)	$ (19.6)	$ (55.5)

UNAUDITED CONDENSED CONSOLIDAT6

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Millions	6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014
Cash flows from operating activities:
Net loss	$ (16.2)	$ (54.8)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	24.5	20.4
Amortization expense, including increase to cost of goods sold for inventory acquired in business combinations	32.4	30.3
Non-cash impairment charges	1.2	80.4
Loss from debt retirement	14.8	1.8
Non-cash interest expense, net	1.3	1.1
Non-cash share-based compensation expense	3.5	3.9
Excess tax benefit on share-based awards	0	(3.8)
Gain on sale of property and equipment	0	(0.3)
Deferred income tax benefit	(15.4)	(37.3)
Changes in certain assets and liabilities, net of effects from acquisitions:
Accounts receivable, net	(96.9)	(116.7)
Inventories	(18.7)	(76)
Prepaid and other current assets	(1.2)	5.1
Accounts payable	5.1	87.1
Accrued expenses and taxes	(4.3)	0.1
Long-term assets, liabilities and other, net	(11)	(1.8)
Total adjustments to net loss	(64.7)	(5.7)
Net cash used in operating activities	(80.9)	(60.5)
Cash flows from investing activities:
Capital expenditures	(20)	(18.3)
Net cash paid for businesses acquired	(51.8)	(254.9)
Proceeds from the sale of property and equipment	0.1	1.6
Change in restricted cash and marketable securities	0.1	0.3
Other, net	(0.6)	(1.5)
Net cash used in investing activities	(72.2)	(272.8)
Cash flows from financing activities:
Proceeds from ABL and other borrowings	284.1	141.5
Payment of ABL and other borrowings	(158)	(48.1)
Redemption of the 10% Senior Notes due 2018, including redemption premium	(262.5)	0
Net proceeds from borrowings under the senior secured term loan facility due 2020	261.8	349.1
Redemption of the senior secured term loan facility due 2017	0	(93)
Fees paid in connection with debt facilities	(2.7)	(5.9)
Net use from equity transactions	(1.9)	(3.7)
Excess tax benefit on share-based awards	0	3.8
Other, net	0.1	0
Net cash provided by financing activities	120.9	343.7
Net change in unrestricted cash and cash equivalents	(32.2)	10.4
Unrestricted cash and cash equivalents at the beginning of the period	58.4	80.9
Unrestricted cash and cash equivalents at the end of the period	$ 26.2	$ 91.3

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 27, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Nortek, Inc. (“Nortek”) and all of its wholly owned subsidiaries (collectively the “Company”) is a global, diversified company whose many market-leading brands deliver broad capabilities and a wide array of innovative, technology-driven products and solutions for lifestyle improvement at home and at work. Operating within five principal reporting segments (see Note I, “Segment Information and Concentration of Risk” ), the Company manufactures and sells, primarily in the United States, Canada and Europe, with additional manufacturing in China and Mexico, a wide variety of products for the remodeling and replacement markets, the residential and commercial new construction markets, the manufactured housing market, and the personal and enterprise computer markets. The Company operates on a calendar year, and each interim period is comprised of two 4-week periods and one 5-week period, with each week ending on a Saturday. The Company's fiscal year always begins on January 1 and ends on December 31. As a result, the Company's first and fourth quarters may have more or less days included than a traditional 4-4-5 fiscal calendar, which consists of 91 days. The three months ended June 27, 2015 ("second quarter of 2015") and June 28, 2014 ("second quarter of 2014") each include 91 days. The first six months ended June 27, 2015 ("first half of 2015") and June 28, 2014 ("first half of 2014") include 178 days and 179 days, respectively. The accompanying unaudited condensed consolidated financial statements reflect the financial position, results of operations, comprehensive loss, and cash flows of the Company after elimination of intercompany accounts and transactions, without audit and, in the opinion of management, reflect all adjustments of a normal recurring nature necessary for a fair statement of the interim periods presented. Although certain information and footnote disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") have been omitted, the Company believes that the disclosures included are adequate to make the information presented herein not misleading. Operating results for the second quarter and first half of 2015 and 2014 are not necessarily indicative of the results that may be expected for other interim periods or for any fiscal year. Certain amounts in the prior periods' unaudited condensed consolidated financial statements have been reclassified to conform to the current period presentation. As a result of certain acquisitions as discussed in Note B, “Acquisitions and Dispositions” , the operating results of these acquired entities are included in the Company’s consolidated results of operations from the date of acquisition prospectively. The Company has entered into certain arrangements with an independent third party in Mexico related to the Company’s manufacturing operations in Mexico. The Company has evaluated the operating entities that were formed under these arrangements and has determined that these entities are variable interest entities in accordance with Accounting Standards Codification ("ASC") 810, "Consolidation" ("ASC 810"). The Company has concluded that it is the primary beneficiary of these entities since it has both the power to direct activities that most significantly impact the entities' economic performance and the obligation to absorb losses that could potentially be significant since the Company is responsible for all operating decisions and all operating costs of these entities. As a result, the Company is consolidating the results of these entities in accordance with ASC 810. For the second quarter and first half of 2015 and 2014, the results of operations of these entities included in the Company’s statement of operations were not material. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes included in the Company's annual report on Form 10-K for the fiscal year ended December 31, 2014 ("2014 Form 10-K") and Current Reports on Form 8-K as filed with the Securities and Exchange Commission ("SEC"). During the second quarter of 2015, the Company transferred the management of its UK commercial HVAC subsidiary from the Custom and Commercial Air Solutions ("CAS") segment to the Residential and Commercial HVAC ("RCH") segment. As a result, the Company has restated prior period segment disclosures to conform to the new segment composition. This UK subsidiary did not have any goodwill or other long-lived assets; as such, the Company was not required to perform a long-lived asset impairment analysis. New Accounting Pronouncements In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2015-11, Inventory (Topic 330) - Simplifying the Measurement of Inventory ("ASU 2015-11"), which simplifies the subsequent measurement of inventories by replacing the lower of cost or market test with a lower of cost and net realizable value test. The guidance applies only to inventories for which cost is determined by methods other than last-in first-out ("LIFO") and the retail inventory method. The guidance in ASU No. 2015-11 is effective for periods beginning after December 15, 2016 and early adoption is permitted. The Company will adopt this pronouncement in the first quarter of 2017 and is currently evaluating the impact, if any, adoption will have on its financial position and results of operations. In April 2015, the FASB issued ASU No. 2015-05, Intangibles - Goodwill and Other - Internal Use Software (Subtopic 350-40) - Customer's Accounting for Fees Paid in a Cloud Computing Arrangement ("ASU 2015-05"), which provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. Consequently, all software licenses within the scope of Subtopic 350-40 will be accounted for consistent with other licenses of intangible assets. ASU 2015-05 will be effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. An entity can elect to adopt the amendments either (1) prospectively to all arrangements entered into or materially modified after the effective date or (2) retrospectively. The Company will adopt this pronouncement in the first quarter of 2016 and is currently evaluating the impact, if any, adoption will have on its financial position and results of operations. In April 2015, the FASB issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs ("ASU 2015-03"), which provides guidance on simplifying the presentation of debt issuance costs on the balance sheet. To simplify presentation of debt issuance costs, the amendments in ASU No. 2015-03 require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this update. ASU 2015-03 is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period and early adoption is permitted for financial statements that have not yet been previously issued. In accordance with ASU No. 2015-03, companies should apply the new guidance on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. Upon transition, an entity is required to comply with the applicable disclosures for a change in an accounting principle. The Company will adopt this pronouncement in the first quarter of 2016. Adoption is not expected to have a material effect on the Company's consolidated financial statements, but will affect balance sheet classification. In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis ("ASU 2015-02"). The amendments of ASU No. 2015-02 were issued in an effort to minimize situations under previously existing guidance in which a reporting entity was required to consolidate another legal entity in which that reporting entity did not have: (1) the ability through contractual rights to act primarily on its own behalf; (2) ownership of the majority of the legal entity's voting rights; or (3) the exposure to a majority of the legal entity's economic benefits. ASU No. 2015-02 affects reporting entities that are required to evaluate whether they should consolidate certain legal entities. All legal entities are subject to reevaluation under the revised consolidation model. The guidance in ASU No. 2015-02 is effective for periods beginning after December 15, 2015 and early adoption is permitted. The Company will adopt this pronouncement in the first quarter of 2016. Adoption is not expected to have a material effect on the Company's consolidated financial statements. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40) ("ASU 2014-15"), which provides guidance about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term "substantial doubt", (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). ASU 2014-15 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period and early adoption is permitted. The Company will adopt this pronouncement in the first quarter of 2017 and does not expect adoption to have a material effect on the Company's consolidated financial statements. In June 2014, the FASB issued ASU No. 2014-12, Compensation - Stock Compensation (Topic 718) ("ASU 2014-12"), which clarifies the accounting for share based payments in which the terms of the award provide that a performance target can be achieved after the requisite service period. ASU 2014-12 is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. Early adoption is permitted and an entity may apply the amendments in ASU 2014-12 either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. The Company will adopt this pronouncement in the first quarter of 2016 and is currently evaluating the impact, if any, adoption will have on its financial position and results of operations. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014-09"). ASU 2014-09 is a comprehensive new revenue recognition standard that will supersede nearly all existing revenue recognition guidance under U.S. GAAP. The core principle under ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 also specifies the accounting for some costs to obtain or fulfill a contract with a customer. ASU 2014-09 also requires additional disclosures about the nature, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. On July 9, 2015, the FASB decided to defer the effective date for this standard to annual periods beginning after December 15, 2017 and interim periods therein. Early adoption is permitted, but not before January 1, 2017, and an entity may apply the amendments in ASU 2014-09 either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying ASU 2014-09 at the date of initial application. Currently, the Company is evaluating both the method of adoption and the impact adoption will have on its consolidated financial statements. In evaluating the method of adoption, the Company is considering a number of factors, including the disclosure requirements and related processes and controls required, as well as, the overall industry and peer public company adoption method trends. In April 2014, the FASB issued ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity ("ASU 2014-08"), which changes the criteria for reporting discontinued operations. ASU 2014-08 also requires additional disclosures about discontinued operations including, among others, the major classes of line items constituting the pretax profit and loss of the discontinued operation, either the total operating and investing cash flow of the discontinued operation or the depreciation, amortization, capital expenditures, and significant operating and investing non-cash items of the discontinued operation, a reconciliation of the major classes of assets and liabilities of the discontinued operation classified as held for sale to total assets and total liabilities of the disposal group classified as held for sale that is presented on the face of the balance sheet, and a reconciliation of the major classes of line items constituting the pretax profit or loss of the discontinued operation to the after-tax profit or loss of the discontinued operation that is presented on the face of the income statement. ASU 2014-08 also requires entities to provide disclosures about a disposal of an individually significant component of an entity that does not qualify for discontinued operations presentation and expands the disclosures about an entity's significant continuing involvement with a discontinued operation. ASU 2014-08 is effective prospectively for both (1) disposals of components of an entity and (2) businesses that, on acquisition are classified as held for sale, that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years. The Company adopted this standard in the first quarter of 2015. The adoption of this standard did not have a material effect on the Company's consolidated financial statements.

Acquisitions and Dispositions

Acquisitions and Dispositions	6 Months Ended
	Jun. 27, 2015
Business Combinations [Abstract]
Acquisitions and Dispositions	Acquisitions and Dispositions Reznor Acquisition On April 30, 2014, the Company completed the acquisition of the heating, ventilation and air conditioning business of Thomas & Betts Corporation ("Reznor") for approximately $260.0 million in cash, plus additional payments of approximately $2.6 million for working capital and other post-closing adjustments, of which approximately $1.9 million was paid in the second quarter of 2014 and approximately $0.7 million was paid during the fourth quarter of 2014. Reznor manufactures industrial and commercial HVAC products, including an extended range of gas fired air heaters, air handling units, condensing units and rooftop units. The results of Reznor have been included in the Company's results of operations since the date of acquisition and have been included in the Company's Residential and Commercial HVAC ("RCH") segment. The following is a summary of the accounting for the assets acquired and liabilities assumed (dollar amounts in millions): Current assets (1) $ 46.9 Property and equipment 17.0 Goodwill 103.8 Intangible assets 125.0 Current liabilities (2) (18.8 ) Deferred income taxes (9.7 ) Other long-term liabilities (1.6 ) $ 262.6 (1) Includes cash of approximately $7.0 million , accounts receivable of approximately $17.5 million , inventories of approximately $20.5 million , prepaid and other current assets of approximately $1.0 million , and current deferred taxes of approximately $0.9 million . Inventories include a fair value adjustment to the historical carrying value of approximately $1.8 million . (2) Includes accounts payable of approximately $12.3 million and accrued expenses and taxes of approximately $6.5 million . The excess of the purchase price paid over the net assets acquired is recorded as goodwill, which is primarily attributable to the Company's belief that the acquisition of Reznor positions Nortek to service a broader portion of the HVAC market. Approximately $76.1 million of goodwill associated with the acquisition will be deductible for income tax purposes. The Company completed its valuation process and the related accounting for this acquisition in the first quarter of 2015. There were no material changes to its provisional acquisition accounting. The total fair value of intangible assets was approximately $125.0 million . The Company has determined that all of the intangible assets are subject to amortization and that they will have no residual value at the end of the amortization periods. The following is a summary of the estimated fair values and weighted average useful lives by intangible asset class (dollar amounts in millions): Fair Value Weighted Average Useful Lives Customer relationships $ 64.8 11.1 Completed Technology 20.4 5.0 Trademarks 39.7 20.0 Other 0.1 3.8 $ 125.0 12.9 The unaudited pro forma net sales, operating earnings, net loss, basic and diluted loss per share, and depreciation and amortization expense for the Company as a result of the acquisition of Reznor for the first half of 2014 were as follows (dollar amounts in millions): Net sales $ 1,318.5 Operating loss (9.9 ) Net loss (49.1 ) Basic loss per share (3.16 ) Diluted loss per share (3.16 ) Depreciation & amortization expense 56.3 These amounts were determined assuming that the acquisition of Reznor had occurred on January 1, 2014 and include pro forma adjustments to reflect (i) additional depreciation and amortization expense related to the estimates of the fair values of acquired tangible and intangible assets, (ii) changes in interest expense related to financing transactions due, in part, to funding the acquisition, and (iii) other pro forma adjustments that the Company considered appropriate related to the acquisition of Reznor. The transaction costs incurred in the first half of 2014 of approximately $5.7 million related to the acquisition of Reznor have been excluded from the unaudited pro forma operating earnings, net loss, and basic and diluted loss per share. These pro forma amounts are not necessarily indicative of the amounts that would have been achieved had the acquisition taken place as of January 1, 2014, nor are they necessarily indicative of the results for future periods. The acquisition of Reznor contributed approximately $10.8 million to net sales for the second quarter of 2015 and operating earnings of approximately $0.6 million (which includes depreciation and amortization expense of approximately $1.1 million ) to the operating results for the second quarter of 2015. The acquisition of Reznor contributed approximately $54.0 million to net sales for the first half of 2015 and operating earnings of approximately $5.9 million (which includes depreciation and amortization expense of approximately $4.9 million ) to the operating results for the first half of 2015. Phoenix Acquisition On October 8, 2014, one of the Company's subsidiaries in the RCH segment completed the acquisition of substantially all of the assets of the HVAC distribution business of privately owned Phoenix Wholesale, Inc. ("Phoenix"). The Company acquired this business for an aggregate purchase price of approximately $13.9 million , all of which was paid in cash. Approximately $1.6 million of the purchase price was retained by the Company as deferred acquisition consideration to be paid upon finalization of certain working capital and other purchase price adjustments and was included in accrued expenses and taxes, net in the Company’s consolidated balance sheet as of December 31, 2014. These working capital and other purchase price adjustments were finalized and paid in February 2015. In addition, approximately $1.0 million of the purchase price is held in escrow to cover general business representations and warranties. This amount will be paid 18 months after the closing date. The Company completed its valuation process and the related accounting for this acquisition in the first quarter of 2015. There were no material changes to its provisional acquisition accounting. The acquisition of Phoenix contributed approximately $5.9 million to net sales for the second quarter of 2015 and an operating loss of approximately $1.1 million (which includes depreciation and amortization expense of approximately $0.2 million ) to the operating results for the second quarter of 2015. The acquisition of Phoenix contributed approximately $9.7 million to net sales for the first half of 2015 and an operating loss of approximately $2.5 million (which includes depreciation and amortization expense of approximately $0.5 million ) to the operating results for the first half of 2015. The results of Phoenix have been included in the Company’s consolidated financial statements since the date of acquisition within the RCH segment. Pro forma results related to the acquisition of Phoenix have not been presented, as the effect is not significant to the Company's consolidated operating results. Anthro Acquisition On January 21, 2015, one of the Company's subsidiaries in the Ergonomic and Productivity Solutions ("ERG") segment completed the acquisition of all of the outstanding stock of Anthro Corporation (“Anthro”), a fully integrated business with in-house capability to design/develop, manufacture and market its technology furniture products. Anthro’s key products include charging carts (for electronics, including tablets, laptops and other mobile devices) and height adjustable desks and technology carts. Anthro will be integrated into the Company’s ERG segment. The Company completed the acquisition of Anthro to expand its technology and product offerings of the ERG segment. The Company acquired this business for an initial aggregate purchase price of approximately $51.0 million , of which approximately $50.8 million was paid in cash and an additional $0.2 million related to the amount of consideration being paid in excess of the fair value of certain services provided by the former stockholders of Anthro. Approximately $5.0 million of the purchase price is held in escrow to cover general business representations and warranties. This amount will be paid 18 months after the closing date. The Company is in the process of finalizing certain working capital and other purchase price adjustments and has recorded a receivable included in other current assets at June 27, 2015 of approximately $1.1 million related to the anticipated amounts owed to the Company from escrow related to these adjustments, resulting in an adjusted purchase price of $49.9 million . The Company anticipates that the working capital and other purchase price adjustments will be finalized in the third quarter of 2015. Acquisition-related costs were expensed as incurred within SG&A in the Company’s consolidated statement of operations and were not material. The Company has made preliminary estimates of the fair value of the assets and liabilities of Anthro, including certain tangible and intangible assets and liabilities, utilizing information available at the time that the Company's unaudited condensed consolidated financial statements were prepared and these estimates are subject to refinement until all pertinent information has been obtained. These non-recurring fair value measurements are primarily determined using unobservable inputs. Accordingly, these fair value measurements are classified within Level 3 of the fair value hierarchy. The Company will complete the following procedures, among others, prior to finalizing the acquisition method of accounting for Anthro: • Make a final determination of the purchase price based on the final working capital adjustments • Finalize the appraisals of intangible assets • Finalize the analysis of certain acquired liabilities and assets based on gathering additional information from the time of the acquisition Based on the Company’s preliminary evaluation of the assets and liabilities acquired, the Company determined that the fair value of tangible net assets acquired was approximately $5.2 million , including cash of approximately $0.6 million and a fair value adjustment related to inventory acquired of approximately $0.5 million which was recognized in cost of products sold during the first quarter of 2015. In addition, approximately $19.6 million was recognized for definite-lived intangible assets, and approximately $25.1 million was recorded to goodwill. The following is a summary of the estimated fair values and weighted average useful lives by intangible asset class (dollar amounts in millions): Fair Value Weighted Average Useful Lives Developed technology $ 13.3 4.0 Customer relationships 2.2 4.5 Trade names 3.9 5.0 Favorable lease arrangements 0.2 3.0 $ 19.6 4.3 The factors contributing to the recognition of goodwill were based upon the Company’s determination that several strategic and synergistic benefits are expected to be realized from the combination. Although this transaction was the acquisition of stock, the parties agreed that pursuant to the applicable tax regulations that the purchase and sale of shares in connection with the acquisition will be treated for U.S. federal and applicable state and local income tax purposes as a transfer of assets. Therefore, substantially all of the goodwill is expected to be deductible for tax purposes. The acquisition of Anthro contributed approximately $10.6 million to net sales for the second quarter of 2015 and operating earnings of approximately $0.9 million (which includes depreciation and amortization expense of approximately $1.2 million ) to the operating results for the first half of 2015. The acquisition of Anthro contributed approximately $16.7 million to net sales for the first half of 2015 and an operating loss of approximately $0.1 million (which includes depreciation and amortization expense of approximately $2.2 million and approximately $0.5 million of increased cost of goods sold due to the recognition of inventory at its acquisition date fair value) to the operating results for the first half of 2015. The results of Anthro have been included in the Company’s consolidated financial statements since the date of acquisition within the ERG segment. Pro forma results related to the acquisition of Anthro have not been presented, as the effect is not significant to the Company's consolidated operating results. Numera Acquisition On June 30, 2015, one of the Company’s wholly-owned subsidiaries completed the acquisition of certain assets and liabilities related to the mobile personal emergency response system and telehealth business of Numera, Inc. (“Numera”), a privately held company. The Company has concluded that the acquisition of certain and assets and liabilities met the definition of a business under ASC 805, "Business Combinations" ("ASC 805") and therefore, will be accounted for as a business combination in the third quarter of 2015. The acquired operations will be integrated into the Company’s Security and Controls Solutions (“SCS”) segment. The Company completed the acquisition to expand its technology and product offerings of the SCS segment. The Company acquired certain assets and liabilities of Numera for an aggregate initial all cash purchase price of approximately $12.0 million , of which approximately $1.5 million was deposited into an escrow account with a third party escrow agent. In addition to the initial purchase price consideration, the Company could be required to pay an additional purchase price of up to $28.0 million , which is based on future sales, as defined under the purchase agreement, during the period from March 29, 2015 through March 26, 2016. The Company is currently evaluating the fair value of the contingent consideration payment and this initial fair value will be recorded as a component of purchase price in accordance with ASC 805. It is expected that substantially all of the goodwill will be deductible for income tax purposes. Pro forma results related to this acquisition have not been presented, as the effect is not significant to the Company's consolidated operating results. Sale of TV One Business In July 2015, the Company received an unsolicited inquiry regarding the purchase of its TV One businesses ("TV One") that were part of the audio, video and control ("AVC") business and the Company commenced an evaluation of the potential sale of TV One. On July 28, 2015, the Company’s Board of Directors approved the plan to sell TV One and the Company completed the sale of the stock of TV One to a consortium of TV One's management on July 31, 2015. Under the terms of the agreement, the Company has no ongoing involvement or obligations with respect to TV One and there were no indemnifications provided by the Company in connection with this transaction. There was no substantial cash consideration received in connection with the transaction and the Company expects to record a loss on sale of approximately $3.0 million to $4.0 million in the third quarter of 2015. The Company has concluded that the sale of TV One does not meet the criteria to be reported as a discontinued operations under ASC 205-20, "Discontinued Operations", due to the fact that it does not represent a strategic shift that has (or will have) a major effect on the Company's operations and financial results.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 27, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets The Company accounts for acquired goodwill in accordance with ASC 805 and ASC 350, “Intangibles - Goodwill and Other” (“ASC 350”), which involves judgment with respect to the determination of the valuation of the assets acquired and liabilities assumed in order to determine the final amount of goodwill recorded in a purchase. Under ASC 350, goodwill is not amortized. Instead, it is evaluated for impairment on an annual basis, or more frequently when an event occurs or circumstances change between annual tests that would more likely than not reduce the fair value of the reporting unit below its carrying value, including, for example, a significant adverse change in the business climate. The Company has set the annual evaluation date as of the first day of its fiscal fourth quarter. The reporting units evaluated for goodwill impairment have been determined to be the same as the Company's operating segments. With the exception of the Custom and Commercial Air Solutions ("CAS") reporting unit and the AVC entities, all of the Company's reporting units have goodwill and, therefore, are required to be evaluated for goodwill impairment. Impairment of Long-lived Assets and Goodwill During the second quarter of 2014, the Company determined that the significant under performance of its AVC companies through the first half of the year, along with a declining earnings forecast for the remainder of 2014 and beyond, represented an indicator of impairment related to the long lived assets of these businesses. As a result, the Company performed the first step in the long-lived assets impairment test pursuant to ASC 360, “Property, Plant and Equipment” and compared the forecasted undiscounted cash flows for these businesses to their net assets. These cash flows were insufficient to recover the carrying value of these businesses. Based on the estimated fair values of the asset groups and the long lived assets, the Company recorded an aggregate impairment charge of approximately $80.4 million to write down the long-lived assets to their fair values. This charge was comprised of approximately $74.7 million for intangible assets, primarily trademarks, customer relationships and developed technology, approximately $4.4 million for goodwill and approximately $1.3 million for property and equipment. As a result of certain restructuring initiatives that the Company commenced in the second quarter of 2015, the Company identified an indicator of impairment related to the long-lived assets of certain of the AVC companies due to declining operating results related to these companies. Based on review of the forecasted undiscounted cash flows over the remaining estimated useful life of the primary asset of the asset group, the Company determined that there were no significant forecasted net positive cash flows to recover the net book value of property and equipment and such property and equipment had no material salvage value. As a result, the Company recorded an impairment charge of approximately $1.2 million to reduce the carrying value of the property and equipment to zero. Goodwill Activity The following table presents a summary of the activity in goodwill by reporting segment for the first half of 2015 : December 31, 2014 (1) Acquisitions (2) June 27, 2015 (1) (Dollar amounts in millions) Air Quality and Home Solutions ("AQH"): Gross goodwill $ 156.8 $ — $ 156.8 Impairment losses — — — Net AQH goodwill 156.8 — 156.8 Security and Control Solutions ("SCS"): Gross goodwill 80.9 — 80.9 Impairment losses — — — Net SCS goodwill 80.9 — 80.9 Ergonomic and Productivity Solutions ("ERG"): Gross goodwill 131.4 25.1 156.5 Impairment losses — — — Net ERG goodwill 131.4 25.1 156.5 Residential and Commercial HVAC: Gross goodwill 105.2 0.1 105.3 Impairment losses — — — Net RCH goodwill 105.2 0.1 105.3 Audio, Video and Control Solutions: Gross goodwill 4.4 — 4.4 Impairment losses (4.4 ) — (4.4 ) Net AVC goodwill — — — Consolidated goodwill: Gross goodwill 478.7 25.2 503.9 Impairment losses (4.4 ) — (4.4 ) Net consolidated goodwill $ 474.3 $ 25.2 $ 499.5 (1) The CAS and combined AVC reporting units did not have goodwill for any periods presented. (2) Acquisition adjustments recorded during the first half of 2015 for the ERG and RCH segments relate to the acquisition of Anthro and Reznor, respectively. See Note B, “Acquisitions and Dispositions” .

Cash Flows

Cash Flows	6 Months Ended
	Jun. 27, 2015
Supplemental Cash Flow Elements [Abstract]
Cash Flows	Cash Flows The impact of changes in foreign currency exchange rates on cash was not material and has been included in "Other, net" in the accompanying unaudited condensed consolidated statement of cash flows. Interest paid was approximately $49.3 million and $47.8 million for the first half of 2015 and 2014, respectively. Income tax payments, net of refunds, for the first half of 2015 and 2014 were approximately $7.7 million and $5.6 million , respectively.

Notes, Mortgage Notes and Oblig

Notes, Mortgage Notes and Obligations Payable	6 Months Ended
	Jun. 27, 2015
Debt Disclosure [Abstract]
Notes, Mortgage Notes and Obligations Payable	Notes, Mortgage Notes and Obligations Payable Second Quarter 2015 Debt Transactions On April 2, 2015, the Company obtained an incremental $265.0 million senior secured term loan pursuant to an amendment (the "Incremental Amendment") to the Company's existing senior secured term loan facility due 2020 (the "Term Loan Facility") dated as of April 30, 2014, with substantially the same terms as the Term Loan Facility (the "Incremental Term Loan"). Additionally on April 2, 2015, the Company provided a notice of redemption for all of its outstanding 10% Senior Notes due 2018 (the "10% Notes"). These notes were redeemed on May 4, 2015 at a redemption price of 105% of the aggregate principal amount thereof, plus accrued and unpaid interest to the redemption date. Pursuant to the Incremental Amendment, the Company must make quarterly payments equal to 0.25% times the aggregate original principal amount of the Incremental Term Loan. Unpaid principal amounts of approximately $251.1 million are due on the maturity date, October 30, 2020. The Incremental Term Loan bears interest, at the Company's option, at a Base Rate or a Eurodollar Rate (both as defined in the Term Loan Facility Agreement), plus an applicable margin. The interest rate related to the Incremental Term Loan was approximately 3.5% at June 27, 2015 . The Company incurred fees and expenses of approximately $2.7 million , of which approximately $2.5 million has been included in deferred financing costs and are being recognized in accordance with the effective interest rate method. The redemption of the 10% Notes resulted in a pre-tax loss of approximately $14.8 million during the second quarter of 2015. Second Quarter 2014 Debt Transactions In connection with the acquisition of Reznor, on April 30, 2014, the Company entered into the Term Loan Facility for $350.0 million . The net proceeds from the Term Loan Facility were used to acquire Reznor and to repay all of the outstanding secured debt under the Company's previously existing senior secured term loan due 2017, which had an aggregate principal amount outstanding of approximately $93.0 million upon repayment. The Company incurred fees and expenses of approximately $6.3 million , of which approximately $4.6 million has been included in deferred financing costs and are being recognized in accordance with the effective interest rate method. The redemption of the previously existing senior secured term loan facility resulted in a pre-tax loss of approximately $2.3 million for 2014, of which approximately $1.8 million was recorded in the second quarter of 2014. Senior Secured Asset-Based Revolving Credit Facility (the "ABL Facility") On June 3, 2015, the Company amended its ABL Facility to reflect a change in the circumstances in which amounts deposited by the Company in collection accounts maintained by the administrative agent will be used to repay outstanding loans and cash collateralized letters of credit (a “Cash Dominion Event”). Under the terms of the amendment, a Cash Dominion Event exists if (i) excess availability (as defined in the ABL Facility) falls below the greater of $30.0 million or 10.0% of the total amount of the U.S. and Canadian credit facilities (rather than 12.5% of the borrowing base) or (ii) an event of default has occurred and is continuing. The Company did not incur any fees or expenses in conjunction with amending the ABL Facility. As of June 27, 2015 , the Company had approximately $129.0 million in outstanding borrowings and approximately $11.9 million in outstanding letters of credit under the ABL Facility. Based on the May 2015 borrowing base calculations, at June 27, 2015 , the Company had excess availability of approximately $159.1 million and approximately $129.1 million of excess availability before triggering the cash deposit requirements under the ABL Facility. As of July 31, 2015, the Company had approximately $134.0 million in outstanding borrowings and approximately $11.9 million in outstanding letters of credit under the ABL Facility. Based on the June 2015 borrowing base calculations, at July 31, 2015, the Company had excess availability of approximately $154.1 million and approximately $124.1 million of excess availability before triggering the cash deposit requirements under the ABL Facility. Debt Covenant Compliance The indentures and other agreements governing the Company's indebtedness and the indebtedness of its subsidiaries contain certain restrictive financial and operating covenants, including covenants that restrict, among other things, the Company's ability and the ability of its subsidiaries to complete acquisitions, pay dividends, incur indebtedness, make investments, sell assets, and take certain other corporate actions (all as defined in the indentures and other agreements). As of June 27, 2015 , the Company had the capacity to make certain payments, including dividends, of approximately $114.7 million . As of June 27, 2015 , the Company was in compliance with all covenants under the indenture that governs the 8.5% Notes and the credit agreements that govern the ABL Facility and the Term Loan Facility. Additionally, the Company anticipates compliance with all covenants under the indenture that governs the 8.5% Notes and the credit agreements that govern the ABL Facility and the Term Loan Facility for the foreseeable future.

Exit and Disposal Activities

Exit and Disposal Activities	6 Months Ended
	Jun. 27, 2015
Restructuring and Related Activities [Abstract]
Exit and Disposal Activities	Exit and Disposal Activities The Company has initiated various exit and disposal activities including, but not limited to, the matters described below. Employee separation expenses are comprised of severance, outplacement and retention bonus payments. Other costs include expenses associated with asset write-downs, terminating contractual arrangements, costs to prepare facilities for closure, and costs to move equipment and products to other facilities. Manufacturing Rationalization and Relocation Initiatives The Company's Board of Directors have approved several initiatives relating to the transfer of product manufacturing and the consolidation of certain manufacturing facilities within the RCH and CAS segments (collectively, the "Manufacturing Rationalization & Relocation Initiatives"). The Company expects that the range of total costs of the Manufacturing Rationalization & Relocation Initiatives is as follows: Low (1) High (1) (Dollar amounts in millions) Employee-related costs $ 9.0 $ 10.0 Other costs, including machinery and equipment relocation and installation 9.0 10.0 $ 18.0 $ 20.0 (1) The range of total estimated exit and disposal activities by segment are as follows: Low High (Dollar amounts in millions) RCH $ 16.4 $ 18.4 CAS 1.6 1.6 $ 18.0 $ 20.0 Cash expenditures began in the second quarter of 2013 and are expected to continue through fiscal year 2015. In connection with the Manufacturing Rationalization & Relocation Initiatives, the Company has incurred cumulative costs of approximately $17.7 million (of which approximately $16.1 million and $1.6 million were recorded in the RCH and CAS segments, respectively). The following table sets forth the changes to the liability for the Manufacturing Rationalization & Relocation Initiatives during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ 5.2 $ — $ 5.2 Provision (1) 0.2 2.2 2.4 Payments (4.2 ) (2.2 ) (6.4 ) Other — — — Balance, June 27, 2015 $ 1.2 $ — $ 1.2 (1) Approximately $2.0 million and $0.4 million of costs were recorded in the RCH and CAS segments, respectively, during the first half of 2015. Warehousing and Distribution Consolidation In connection with the Company's efforts to optimize supply chain performance, the Company's Board of Directors have also approved entry into a five -year agreement with a third party logistics service provider to outsource certain warehousing and distribution activities in the Company's North American operating segments and facilitate the consolidation of North American warehousing distribution centers (the "Warehousing & Distribution Consolidation"). Cumulative costs incurred in connection with the Warehousing & Distribution Consolidation include severance and other costs of approximately $2.7 million , of which approximately $1.7 million , $0.6 million , and $0.4 million were recorded in the SCS, ERG, and combined AVC segments, respectively. The following table sets forth the changes to the liability for the Warehousing and Distribution Consolidation during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ — $ 0.5 $ 0.5 Provision (1) — (0.3 ) (0.3 ) Payments — (0.2 ) (0.2 ) Other — — — Balance, June 27, 2015 $ — $ — $ — (1) All activity during the first half of 2015 was recorded in the SCS segment. Subsidiary Combinations The Company has combined, or is in the process of combining, the operations of certain subsidiaries in order to improve overall operational efficiencies, reduce costs, and provide potential for greater revenue growth ("Subsidiary Combinations"). The Company currently expects the estimated total costs related to one time termination benefits and other costs associated with Subsidiary Combinations to be approximately $18.0 million to $18.3 million . Total expected costs by segment are as follows: Low High (Dollar amounts in millions) SCS $ 0.9 $ 0.9 RCH 1.3 1.3 AVC 15.8 16.1 $ 18.0 $ 18.3 In connection with Subsidiary Combinations, the Company has incurred cumulative costs of approximately $17.9 million , of which approximately $0.9 million , $1.3 million and $15.7 million was recorded in the SCS, RCH, and combined AVC segments, respectively. These costs consist of one time termination benefits of approximately $5.0 million , approximately $3.5 million in costs to reduce inventory values for certain products to their expected net realizable amount, and facility exit and other costs of approximately $9.4 million . The following table sets forth the changes to the liability for Subsidiary Combinations during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ 0.7 $ 1.0 $ 1.7 Provision (1) — 0.2 0.2 Payments (0.6 ) (0.8 ) (1.4 ) Other — (0.2 ) (0.2 ) Balance, June 27, 2015 $ 0.1 $ 0.2 $ 0.3 (1) All costs during the first half of 2015 were recorded in the AVC segments. On July 28, 2015, the Company’s Board of Directors approved a restructuring plan designed to merge the operations of Gefen into Core Brands, including the exit from certain product lines. It is expected that the restructuring plan will commence in the third quarter of 2015. Costs to be incurred in connection with the plan are expected to be in the range of approximately $6.0 million to $8.0 million , comprised principally of employee separation costs and certain asset impairment charges, principally related to inventory write-offs associated with the products that will be discontinued. In the event the Company elects to further consolidate subsidiaries, the Company may incur additional costs related to severance and other costs. Best Restructuring In 2011, management approved a plan to reduce costs and improve production efficiencies at Best, one of the Company's AQH subsidiaries, including transferring certain operations from Italy to Poland (the "Best Restructuring"). The total expected costs related to contractual termination benefits and other costs associated with the Best Restructuring are estimated to be approximately $18.0 million . In connection with the Best Restructuring, the Company has incurred cumulative costs of approximately $18.0 million , consisting of contractual termination benefits of approximately $17.6 million and other costs of approximately $0.4 million . As the Company continues to restructure Best, it is possible that additional expenses may be incurred. The following table sets forth the changes to the liability for the Best Restructuring during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ 0.4 $ — $ 0.4 Provision 0.4 — 0.4 Payments (0.6 ) — (0.6 ) Other — — — Balance, June 27, 2015 $ 0.2 $ — $ 0.2 CAS Segment Consolidation On May 4, 2015, the Company’s Board of Directors approved a restructuring plan designed to consolidate production activities in its North American and European operations in the CAS segment, and exit from certain product lines which have been determined to have limited strategic importance or to be competitively disadvantaged. The plan anticipates that the production facilities at two North American locations will be discontinued, with the product lines from those facilities transferred to other North American locations, or discontinued. Furthermore, the CAS segment's manufacturing operations in Mexico will be substantially reduced and the operation of the manufacturing facility is in the process of being transferred to the Company's RCH segment to be used in that segment's production activities. It is expected that the restructuring plan, which commenced in the second quarter of 2015, will be in process through the second quarter of 2016. Total expected exit costs to be incurred in connection with the plan are expected to be in the range of approximately $10.0 million to $15.0 million , of which approximately $4.8 million was recorded in the second quarter of 2015 , comprised principally of employee separation, facility abandonment, and inventory write-offs during the consolidation period. The following table sets forth the changes to the liability for the CAS Segment Consolidation during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ — $ — $ — Provision 1.6 3.2 4.8 Payments (0.1 ) (0.5 ) (0.6 ) Other — 0.2 0.2 Balance, June 27, 2015 $ 1.5 $ 2.9 $ 4.4 Other Restructuring Activities As noted previously, the Company has transferred the management of its UK commercial HVAC subsidiary from the CAS segment to the RCH segment. As part of this transfer, the Company's Board of Directors approved a restructuring plan related to the UK commercial HVAC subsidiary including a reduction of headcount, the closure of one facility, and the transfer of certain operations to other facilities within the RCH segment. Costs to be incurred in connection with this plan are expected to be in the range of approximately $5.0 million to $6.0 million , comprised principally of employee separation and lease obligations. The Company has recorded severance and other costs in the first half of 2015 of approximately $2.6 million , consisting of severance of approximately $1.8 million and other costs of approximately $0.8 million related to these activities. During the first half of 2015, the Company also recorded inventory write-offs of approximately $0.9 million related to the discontinuation of a certain legacy product line at an AVC entity. The following table sets forth the changes to the liability for other restructuring activities during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ — $ — $ — Provision (1) 1.8 1.7 3.5 Payments (0.5 ) (0.2 ) (0.7 ) Other — — — Balance, June 27, 2015 $ 1.3 $ 1.5 $ 2.8 (1) Approximately $2.6 million and $0.9 million of costs were recorded in the RCH and AVC segments, respectively, during the first half of 2015. Summary of Exit and Disposal Activities The following table outlines amounts recorded within the unaudited condensed consolidated statement of operations associated with the Company's exit and disposal activities for the second quarter of 2015 and 2014 : For the second quarter of 2015 For the second quarter of 2014 SG&A COGS Total SG&A COGS Total (Dollar amounts in millions) Manufacturing Rationalization & Relocation Initiatives $ 0.1 $ 1.4 $ 1.5 $ — $ 1.6 $ 1.6 Warehousing & Distribution Consolidation — — — 0.1 0.1 0.2 Subsidiary Combinations 0.1 — 0.1 0.4 0.3 0.7 CAS Segment Consolidation 0.5 4.3 4.8 — — — Best Restructuring — 0.2 0.2 — — — Other restructuring activities 0.2 2.7 2.9 — — — Total $ 0.9 $ 8.6 $ 9.5 $ 0.5 $ 2.0 $ 2.5 The following table outlines amounts recorded within the unaudited condensed consolidated statement of operations associated with the Company's exit and disposal activities for the first half of 2015 and 2014 : For the first half of 2015 For the first half of 2014 SG&A COGS Total SG&A COGS Total (Dollar amounts in millions) Manufacturing Rationalization & Relocation Initiatives $ 0.1 $ 2.3 $ 2.4 $ — $ 2.7 $ 2.7 Warehousing & Distribution Consolidation — (0.3 ) (0.3 ) 0.3 0.6 0.9 Subsidiary Combinations 0.2 — 0.2 0.5 0.3 0.8 CAS Segment Consolidation 0.5 4.3 4.8 — — — Best Restructuring — 0.4 0.4 — — — Other restructuring activities 0.4 3.1 3.5 — — — Total $ 1.2 $ 9.8 $ 11.0 $ 0.8 $ 3.6 $ 4.4

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 27, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company provides accruals for all direct costs, including legal costs, associated with the estimated resolution of contingencies at the earliest date at which it is deemed probable that a liability has been incurred and the amount of such liability can be reasonably estimated. Costs accrued are estimated based upon an analysis of potential results, assuming a combination of litigation and settlement strategies and outcomes. Legal costs for other than probable contingencies are expensed when services are performed. Indemnifications The Company has indemnified third parties for certain matters in a number of transactions involving dispositions of former subsidiaries, including certain pension and environmental liabilities. The Company has recorded liabilities in relation to these indemnifications in the accompanying unaudited condensed consolidated balance sheet as follows: June 27, 2015 December 31, 2014 (Dollar amounts in millions) Accrued expenses $ 2.5 $ 2.5 Other long-term liabilities 1.8 2.4 $ 4.3 $ 4.9 Undiscounted future payments $ 4.5 $ 5.1 Product Warranty and Recall Reserves The Company sells a number of products and offers a number of warranties including, in some instances, extended warranties for which the Company receives proceeds. The specific terms and conditions of these warranties vary depending on the product sold and the country in which the product is sold. The Company estimates the costs that may be incurred under its warranties, with the exception of extended warranties, and records a liability for such costs at the time of sale. Warranty costs are included in cost of products sold. Deferred revenue from extended warranties is recorded at estimated fair value and is amortized over the life of the warranty and periodically reviewed to ensure that the amount recorded is equal to or greater than estimated future costs. Factors that affect the Company’s warranty liability include the number of units sold, historical and anticipated rates of warranty claims, cost per claim, and new product introductions. The Company periodically assesses the adequacy of its recorded warranty claims and adjusts the amounts as necessary. Changes in the Company’s combined short-term and long-term warranty liabilities during the second quarter and first half of 2015 and 2014 are as follows: Second Quarter of First Half of 2015 2014 2015 2014 (Dollar amounts in millions) Balance, beginning of period $ 54.9 $ 56.5 $ 54.8 $ 56.8 Warranties provided during period 5.2 7.8 11.6 15.3 Settlements made during period (6.7 ) (7.9 ) (12.8 ) (15.6 ) Other changes in liability estimate, including expirations and acquisitions (0.2 ) 1.3 (0.4 ) 1.2 Balance, end of period $ 53.2 $ 57.7 $ 53.2 $ 57.7 The Company has undertaken several voluntary product recalls and reworks over the past several years and could do so in the future given the nature of the Company's business. Additional product recalls and reworks could result in material future costs. Many of the Company's products, especially certain models of bath fans, range hoods, and residential furnaces and air conditioners, have a large installed base, and any recalls or reworks related to such products could be particularly costly. The costs of product recalls or reworks are not generally covered by insurance. Recalls or reworks may adversely affect the Company's reputation as a manufacturer of high-quality, safe products and could have a material adverse effect on its financial condition, results of operations and cash flows. Product Liability Contingencies Nortek Global HVAC LLC ("Nordyne"), our wholly owned subsidiary, is the defendant in a putative class action lawsuit in Florida, Harris, et al. v. Nordyne, LLC, Case No. 1:14-cv-21884-BB, filed in the United States District Court for the Southern District of Florida. In addition, Nortek, Inc., Nortek Global HVAC LLC and Nortek Global HVAC Latin America, Inc. are the defendants in a putative class action lawsuit in Tennessee, Bauer, et al. v. Nordyne, LLC et al., Case No. 3:14-cv-01940, filed in the United States District Court for the Middle District of Tennessee. These lawsuits allege that evaporator and condenser coils in Nordyne’s residential heating and cooling products are susceptible to a type of potential corrosion of the copper tubing in the units that can result in coil leaks and/or failure of the units. The Florida action was initiated on May 21, 2014 and seeks compensatory damages associated with Nordyne’s alleged wrongdoing, injunctive relief, and attorneys’ fees and costs. The Tennessee action was initiated on October 3, 2014 and seeks damages associated with repairing, retrofitting and/or replacing the allegedly defective products, the loss of value due to the alleged defect, property damages associated with the alleged defect, injunctive relief, punitive damages, and attorneys’ fees and costs. No arguments or ruling with respect to class action status have occurred to date in either of these actions. While these actions are in their initial stages, the Company believes it has meritorious defenses against these complaints. At this time, the Company believes that the likelihood of a material loss in such matters is remote and has not recognized a loss or liability in these actions; however, it is possible that events could occur that would change the likelihood of a material loss, which could ultimately have a material impact on our business. The Company will continue to assess the likelihood of a material loss as the actions progress. Other Commitments and Contingencies As previously reported, as part of the Company's routine internal audit activities, it discovered certain questionable hospitality, gift and payment practices, and other expenses at the Company’s subsidiary, Linear Electronics (Shenzhen) Co. Ltd. (“Linear China”), which are inconsistent with the Company’s policies and raise concerns under the U.S. Foreign Corrupt Practices Act and perhaps under other applicable anti-corruption laws. The Company initiated an internal investigation into these practices and payments with the assistance of outside counsel. On January 7, 2015 and January 8, 2015, respectively, the Company voluntarily contacted the SEC and the United States Department of Justice ("DOJ") to advise both agencies of the Company's internal investigation. The Company is in discussions with both agencies and intends to continue to cooperate with any SEC or DOJ investigation into these matters. The Company takes these matters very seriously and is committed to conducting its business in compliance with all applicable laws. Based on information known at this time, the Company currently believes that the amount of the questionable expenses and payments is not material with respect to the Company’s financial condition or results of operations. However, at this time, the Company is unable to predict what, if any, action may be taken by the DOJ or SEC or any penalties or remedial measures these agencies may seek, but intends to cooperate with both agencies. Any determination that the Company's operations or activities are not in compliance with existing laws or regulations could result in the imposition of fines, civil and criminal penalties, and equitable remedies, including disgorgement or injunctive relief. The Company cannot reasonably estimate the potential liability, if any, related to these matters resulting from any proceedings that may be commenced by the SEC, the DOJ or any other governmental authorities. Accordingly, no provision with respect to such matters has been recorded in the accompanying consolidated financial statements. For the second quarter and first half of 2015, approximately $0.4 million and $1.4 million , respectively, was recorded for legal and other professional services incurred related to the internal investigation of this matter. The Company expects to incur additional costs relating to the investigation of this matter throughout 2015. The Company is subject to other contingencies, including legal proceedings and claims, arising out of its businesses that cover a wide range of matters including, among others, environmental matters, contract and employment claims, product liability, warranty, and modification and adjustment or replacement of component parts of units sold, which include product recalls. Product liability, environmental and other legal proceedings also include matters with respect to businesses previously owned. The Company has used various substances in its products and manufacturing operations which have been or may be deemed to be hazardous or dangerous, and the extent of its potential liability, if any, under environmental, product liability and workers' compensation statutes, rules, regulations and case law is unclear. Furthermore, due to the lack of adequate information and the potential impact of present regulations and any future regulations, there are certain circumstances in which the amount or range of possible losses cannot be reasonably estimated. While it is impossible to ascertain the ultimate legal and financial liability with respect to contingent liabilities, including lawsuits, warranty, product liability, environmental liabilities, and product recalls, the Company believes that the aggregate amount of such liabilities, if any, in excess of amounts provided or covered by insurance, will not have a material adverse effect on the Company's consolidated financial position, results of operations or liquidity. It is possible, however, that results of operations for any particular future period could be materially affected by changes in the Company's assumptions or strategies related to these contingencies or changes that are not within the Company's control.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 27, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The benefit from income taxes for the second quarter of 2015 and 2014 was approximately $2.7 million and $14.3 million , respectively. The benefit from income taxes for the first half of 2015 and 2014 was approximately $8.3 million and $17.3 million , respectively. The effective income tax rate of a benefit of approximately 33.9% for the first half of 2015 differs from the United States federal statutory rate of 35% principally as a result of the impact of lower foreign tax rates and losses in certain jurisdictions that cannot be benefited, partially offset by non-deductible expenses. The effective income tax rate of a benefit of approximately 24.0% for the first half of 2014 differs from the United States federal statutory rate of 35% principally as a result of non-deductible goodwill impairment, U.S. tax on unremitted earnings, losses in certain jurisdictions that cannot be benefited, and uncertain tax positions, partially offset by the impact of foreign rates. At June 27, 2015 , the Company has approximately $5.4 million of remaining tax benefits related to the excess of tax deductible stock compensation expense over the related book expense. This amount will be recognized as a credit to additional paid in capital when the benefits are realized on a tax return. The Company accounts for excess share-based compensation deductions on the basis that these are the last tax benefits that are utilized. As of January 1, 2015, the Company had a liability of approximately $18.3 million for unrecognized tax benefits related to various federal, foreign and state income tax matters. As a result of additional provisions during the first half of 2015, the liability for uncertain tax positions increased to approximately $19.0 million at June 27, 2015 . The liability for uncertain tax positions is included in other long-term liabilities on the accompanying unaudited condensed consolidated balance sheet. The corresponding amount of gross uncertain tax benefits was approximately $24.9 million and $24.2 million at June 27, 2015 and December 31, 2014 , respectively. The difference between the total unrecognized tax benefits and the amount of the liability for unrecognized tax benefits represents unrecognized tax benefits that have been netted against deferred tax assets in accordance with ASU No. 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists . As of June 27, 2015 and December 31, 2014 , the amount of unrecognized tax benefits that, if recognized, would affect the Company's effective tax rate was approximately $11.8 million and $11.3 million , respectively. The difference between the total amount of uncertain tax positions and the amount that would affect the effective tax rate represents the federal tax effect of state tax items, and items that offset temporary differences. As of June 27, 2015 , the Company had approximately $0.9 million in unrecognized benefits relating to various tax issues, for which the statute of limitations is expected to expire in the fourth quarter of 2015. As of June 27, 2015 and December 31, 2014 , the total amount of accrued interest and penalties related to uncertain tax positions was approximately $4.5 million and $4.1 million , respectively. The Company accounts for interest and penalties related to uncertain tax positions as part of its provision for federal and state taxes.

Segment Information and Concent

Segment Information and Concentration of Risk	6 Months Ended
	Jun. 27, 2015
Segment Reporting [Abstract]
Segment Information and Concentration of Risk	Segment Information and Concentration of Risk The Company's principal reporting segments are as follows: • the Air Quality and Home Solutions segment, • the Security and Control Solutions segment, • the Ergonomic and Productivity Solutions segment, • the Residential and Commercial HVAC segment, and • the Custom and Commercial Air Solutions segment. As noted previously, in the second quarter of 2015, the Company changed the composition of its RCH and CAS segments (see Note A, “Basis of Presentation” ). For a description of the activities of the Company's reporting segments, see "Segment Information and Concentration of Credit Risk" , of the Company's 2014 Form 10-K. The Company's performance is significantly impacted by the levels of residential remodeling and replacement activity, as well as the levels of new residential and non-residential construction. The level of new construction activity and, to a lesser extent, the level of residential remodeling and replacement activity are affected by seasonality and cyclical factors such as interest rates, inflation, consumer spending, employment levels, and other macroeconomic factors, over which the Company has no control. Performance in any particular period could be impacted by the timing of sales to certain large customers. The Company evaluates segment performance based on operating earnings before allocations of corporate overhead costs and impairment charges. With the exception of intersegment net sales between the SCS segment and the combined AVC segments, intersegment net sales and intersegment eliminations are not material for any of the periods presented. The financial statement impact of all acquisition accounting adjustments, including intangible asset amortization and goodwill, are reflected in the applicable operating segment, which are the Company’s reporting units. Segment Operating Results Unaudited net sales, operating earnings (loss) and loss before benefit from income taxes for the Company’s reporting segments for the second quarter and first half of 2015 and 2014 were as follows: Second Quarter of First Half of 2015 2014 2015 2014 (Dollar amounts in millions) Net sales: AQH $ 151.8 $ 151.5 $ 290.1 $ 292.3 SCS 145.1 161.5 241.6 246.8 ERG 85.8 69.3 156.6 130.9 RCH 169.9 169.2 303.2 281.2 CAS 115.3 130.1 216.6 242.3 AVC 36.0 37.0 68.5 72.9 Consolidated net sales $ 703.9 $ 718.6 $ 1,276.6 $ 1,266.4 Operating earnings (loss): AQH $ 19.4 $ 17.3 $ 32.8 $ 26.9 SCS 18.5 22.0 23.1 23.1 ERG 15.4 11.6 23.4 19.1 RCH (2.1 ) 9.4 (7.8 ) 11.7 CAS 1.1 14.7 4.0 26.7 AVC (4.1 ) (8.1 ) (6.5 ) (12.8 ) Subtotal 48.2 66.9 69.0 94.7 Impairment of long-lived assets and goodwill (1.2 ) (80.4 ) (1.2 ) (80.4 ) Unallocated, net (12.3 ) (18.6 ) (25.4 ) (33.9 ) Consolidated operating earnings (loss) 34.7 (32.1 ) 42.4 (19.6 ) Net interest expense (24.9 ) (26.6 ) (52.1 ) (50.7 ) Loss from debt retirement (14.8 ) (1.8 ) (14.8 ) (1.8 ) Loss before benefit from income taxes $ (5.0 ) $ (60.5 ) $ (24.5 ) $ (72.1 ) Intersegment sales between the SCS segment and the combined AVC segments totaled approximately $3.1 million and $4.7 million for the second quarter of 2015 and 2014 , respectively, and totaled approximately $6.1 million and $8.2 million for the first half of 2015 and 2014 , respectively. See Note F, “Exit and Disposal Activities” and Note G, "Commitments and Contingencies" , with respect to certain other items affecting segment earnings (loss). Segment Assets Segment assets at June 27, 2015 and December 31, 2014 for the Company’s reporting segments are presented in the table that follows: June 27, December 31, (Dollar amounts in millions) Segment Assets: AQH $ 592.6 $ 585.7 SCS 388.4 339.6 ERG 425.9 365.0 RCH 552.5 549.6 CAS 187.2 179.3 AVC 62.8 63.2 2,209.4 2,082.4 Unallocated: Cash and cash equivalents, including current restricted cash 26.5 59.0 Deferred tax assets 37.5 28.1 Other assets, including long-term restricted investments 37.9 39.6 Consolidated assets $ 2,311.3 $ 2,209.1 Concentrations of Risk No single customer accounted for 10% or more of consolidated net sales for the second quarter and first half of 2015 and 2014 or accounts receivable at June 27, 2015 and December 31, 2014 . For reasons of quality assurance, scarcity or cost effectiveness, certain components and raw materials used in the manufacture of the Company’s products are available only from a limited number of suppliers. In the event that the Company is unable to obtain sufficient quantities of raw materials or components on commercially reasonable terms or in a timely manner, the Company’s ability to manufacture its products on a timely and cost-competitive basis may be compromised, which may have a material adverse effect on its business, financial condition and results of operations. To date, the Company has not experienced any material adverse effect on its financial condition or results of operations due to supplier limitations.

Equity Activity

Equity Activity	6 Months Ended
	Jun. 27, 2015
Equity [Abstract]
Equity Activity	Equity Activity Restricted Stock During the first half of 2015 , 67,816 shares of restricted stock were granted and 61,493 shares of restricted stock were forfeited. Additionally, during the first half of 2015 , 61,208 shares of restricted stock vested, of which 17,220 shares of common stock were delivered to the Company as payment in lieu of cash to satisfy minimum tax withholding obligations in connection with the vesting of restricted stock. Stock Options During the first half of 2015 , 49,204 stock options were exercised for common stock, of which 26,056 shares of common stock were delivered to the Company as payment in lieu of cash for stock options exercised and related minimum tax withholding obligations. Comprehensive Income (Loss) Comprehensive income (loss) includes net earnings (loss), unrealized gains and losses from foreign currency translation, and pension liability adjustments, net of tax attributes. The components of the Company’s comprehensive income (loss) and the effect on earnings for the periods presented are detailed in the accompanying unaudited condensed consolidated statements of comprehensive income (loss). The balances of each component, net of tax attributes, within accumulated other comprehensive loss for the second quarter and first half of 2015 are as follows: Second quarter of 2015 First Half of 2015 Foreign Currency Translation Pension Liability Adjustment Total Accumulated Other Comprehensive (Loss) Income Foreign Currency Translation Pension Liability Adjustment Total Accumulated Other Comprehensive Loss (Dollar amounts in millions) Balance, beginning of period $ (14.9 ) $ (26.9 ) $ (41.8 ) $ (8.8 ) $ (26.9 ) $ (35.7 ) Other comprehensive income (loss) before reclassifications 2.3 0.1 2.4 (3.8 ) (0.3 ) (4.1 ) Amounts reclassified from AOCI to SG&A (1) — 0.3 0.3 — 0.7 0.7 Net current-period other comprehensive income (loss) 2.3 0.4 2.7 (3.8 ) 0.4 (3.4 ) Balance, end of period $ (12.6 ) $ (26.5 ) $ (39.1 ) $ (12.6 ) $ (26.5 ) $ (39.1 ) (1) For additional information, see Note L, "Pension, Profit Sharing and & Other Post-Retirement Benefits" .

Earnings (Loss) per Share

Earnings (Loss) per Share	6 Months Ended
	Jun. 27, 2015
Earnings Per Share [Abstract]
Earnings (Loss) per Share	Earnings (Loss) per Share Basic earnings per share amounts are computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share amounts are computed using the weighted average number of common shares outstanding and dilutive potential common shares outstanding during each period. The reconciliations between basic and diluted loss per share for the second quarter and first half of 2015 and 2014 are as follows: Second Quarter of First Half of 2015 2014 2015 2014 (Dollar amounts in millions, except per share data) Net loss $ (2.3 ) $ (46.2 ) $ (16.2 ) $ (54.8 ) Weighted average common shares outstanding 15,953,059 15,557,173 15,931,599 15,527,173 Dilutive effect of common share equivalents — — — — Dilutive shares outstanding 15,953,059 15,557,173 15,931,599 15,527,173 Basic loss per share $ (0.14 ) $ (2.97 ) $ (1.02 ) $ (3.53 ) Diluted loss per share $ (0.14 ) $ (2.97 ) $ (1.02 ) $ (3.53 ) The effect of certain potential common share equivalents, as outlined below, were excluded from the computation of diluted shares outstanding for the second quarter and first half of 2015 and 2014 as their inclusion would have been anti-dilutive. Restricted stock awards which vest based upon achievement of performance targets are excluded from the diluted shares outstanding unless the performance targets had been met as of the end of the applicable reporting period regardless of whether such performance targets are probable of achievement. In reporting periods in which the Company reports a net loss, anti-dilutive shares consist of the weighted average common stock equivalents outstanding for the period. In those reporting periods in which the Company reports net income, anti-dilutive shares consist of those common stock equivalents that have either an exercise price above the average stock price for the period or the common stock equivalents’ related average unrecognized stock compensation expense is sufficient to “buy back” the entire amount of shares. A summary of the weighted average anti-dilutive shares excluded from the second quarter and first half of 2015 and 2014 is as follows: Second Quarter of First Half of 2015 2014 2015 2014 Warrants (1) — 645,746 — 645,969 Restricted stock 318,252 429,554 331,971 410,410 Stock options 596,387 632,919 578,472 636,543 Total 914,639 1,708,219 910,443 1,692,922 (1) All warrants were either exercised or expired prior to December 31, 2014.

Pension, Profit Sharing & Other

Pension, Profit Sharing & Other Post-Retirement Benefits	6 Months Ended
	Jun. 27, 2015
Compensation and Retirement Disclosure [Abstract]
Pension, Profit Sharing & Other Post-Retirement Benefits	Pension, Profit Sharing & Other Post-Retirement Benefits The Company and its subsidiaries have various pension plans, supplemental retirement plans for certain officers, profit sharing, and other post-retirement benefit plans requiring contributions to qualified trusts and union administered funds. Pension, profit sharing and other post-retirement health benefit expense charged to operations aggregated approximately $2.8 million and $2.7 million for the second quarter of 2015 and 2014 , respectively, and aggregated approximately $5.9 million and $5.5 million for the first half of 2015 and 2014 , respectively. The Company's policy is to generally fund currently at least the minimum required annual contribution of its various qualified defined benefit plans. At June 27, 2015 , the Company estimated that approximately $6.0 million would be contributed to the Company's defined benefit pension plans in 2015 , of which approximately $3.4 million was contributed through the first half of 2015 . At December 31, 2014, the Company estimated that approximately $7.9 million would be contributed to the Company's defined benefit pension plans in 2015 . This change in estimated contributions was the result of a change in actuarial assumptions surrounding the minimum contribution calculation. The Company’s net periodic benefit cost for its defined benefit plans for the second quarter and first half of 2015 and 2014 consists of the following components: Second Quarter of First Half of 2015 2014 2015 2014 (Dollar amounts in millions) Service cost $ 0.3 $ 0.1 $ 0.5 $ 0.3 Interest cost 1.6 1.9 3.2 3.8 Expected return on plan assets (1.8 ) (1.9 ) (3.6 ) (3.8 ) Net amortization of actuarial loss 0.3 — 0.7 — Net periodic benefit cost $ 0.4 $ 0.1 $ 0.8 $ 0.3 There were no periodic benefit costs for the Company's post-retirement health benefit plan for the second quarter or first half of 2015 or 2014 .

Fair Value

Fair Value	6 Months Ended
	Jun. 27, 2015
Fair Value Disclosures [Abstract]
Fair Value	Fair Value The Company’s assets and liabilities recorded at fair value have been categorized based upon a fair value hierarchy in accordance with ASC 820, "Fair Value Measurements". The levels of the fair value hierarchy are described below: • Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets and liabilities that the Company has the ability to access at the measurement date. • Level 2 inputs utilize inputs, other than quoted prices included in Level 1, that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are observable for the asset or liability, such as interest rates and yield curves that are observable at commonly quoted intervals. • Level 3 inputs are unobservable inputs for the asset or liability, allowing for situations where there is little, if any, market activity for the asset or liability. Measured on a Recurring Basis Restricted Investments (Level 1) -- The fair value of investments is based on quoted market prices. The fair value of investments was not materially different from their cost basis at June 27, 2015 or December 31, 2014 . In July 2015, the Company began entering into certain foreign currency forward exchange contracts. The purpose of these contracts is to hedge the Company's transactional and cash flow exposures denominated in foreign currencies for certain transactions. At this time, the Company has elected not to designate these contracts for hedge accounting, as such, the Company will recognize these contracts at their fair value based on quoted market prices with any changes in fair value recorded directly to other income in the consolidated financial statements. Measured on a Non-Recurring Basis The Company remeasures the fair value of certain assets and liabilities upon the occurrence of certain events. Such assets are comprised of long-lived assets, including property, plant and equipment, intangible assets and goodwill. During the first half of 2015, the Company committed to a plan to sell one of its RCH segment’s warehouse properties and engaged a third party broker to assist the Company in actively marketing this asset and identifying a buyer. Based on the Company’s evaluation of the assets held for sale criteria under ASC 360-10, "Impairment and Disposal of Long-Lived Assets", the Company concluded all of the criteria were met and that the asset that is expected to be sold should be classified as held for sale as of June 27, 2015 . The assets held for sale relate to separately identifiable building and land owned by a subsidiary within the RCH reporting unit. The Company determined that the fair value, which was determined based on Level 3 inputs based on estimated selling price, less cost to sell, was approximately $2.7 million and, as a result, the Company recorded a charge to SG&A of approximately $0.4 million during the first half of 2015 to reduce the carrying value to fair value less cost to sell. During the second quarter of 2015 and 2014, the Company recorded impairment charges related to long-lived assets and goodwill associated with the AVC segments. The non-recurring fair value measurements of these assets were primarily determined using unobservable inputs and as such, these fair value measurements are classified within Level 3 of the fair value hierarchy. See Note C, "Goodwill and Other Intangible Assets" for further discussion surrounding these charges. Financial Instruments Not Recorded at Fair Value The carrying value and fair values of financial instruments not recorded at fair value in the unaudited condensed consolidated balance sheets at June 27, 2015 and December 31, 2014 were as follows: Cash and Trade Receivables -- Cash and trade receivables are carried at their cost which approximates fair value (Level 1) because of their short-term nature. Long-Term Debt -- At June 27, 2015 , the fair value of the Company's long-term indebtedness was approximately $56.1 million higher than the amount on the Company's accompanying unaudited condensed consolidated balance sheet, before approximately $4.1 million of unamortized debt premium and approximately $5.7 million of unamortized debt discount. At December 31, 2014 , the fair value of the Company’s long-term indebtedness was approximately $68.6 million higher than the amount on the Company's consolidated balance sheet, before approximately $4.8 million of unamortized debt premium and approximately $1.9 million of unamortized debt discount. The Company determined the fair market value of its 10% Notes and 8.5% Notes using available market quotes (Level 1). For the Company's remaining outstanding indebtedness (including outstanding borrowings under the ABL Facility and the Term Loan Facility), the Company believes that the carrying value of such indebtedness approximated the fair value based upon the variable interest rates associated with certain of these debt obligations and the Company's estimated credit risk.

Guarantor Financial Statements

Guarantor Financial Statements	6 Months Ended
	Jun. 27, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Guarantor Financial Statements	Guarantor Financial Statements The Company's 8.5% Notes are guaranteed by each of the Company's current and future domestic subsidiaries that guarantee the Company's obligations under its senior secured credit facilities (the “Guarantors”). The Guarantors are wholly-owned, either directly or indirectly, by the Company and jointly and severally guarantee the Company's obligation under the 8.5% Notes. None of the Company's foreign subsidiaries guarantee the 8.5% Notes. Consolidating balance sheets related to Nortek, the Guarantors and non-Guarantor subsidiaries as of June 27, 2015 and December 31, 2014, the related consolidating statements of operations and comprehensive income (loss) for the second quarter and first half of 2015 and 2014, and the related cash flows for the first half of 2015 and 2014 are reflected below in order to comply with the reporting requirements for guarantor subsidiaries. Condensed Consolidating Balance Sheet as of June 27, 2015 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) ASSETS: Current Assets: Unrestricted cash and cash equivalents $ 4.4 $ 0.5 $ 21.3 $ — $ 26.2 Restricted cash 0.1 0.2 — — 0.3 Accounts receivable, less allowances — 354.4 68.0 — 422.4 Intercompany receivables 1.1 — 94.5 (95.6 ) — Inventories, net — 318.0 84.0 (7.6 ) 394.4 Prepaid expenses 2.1 12.2 5.0 — 19.3 Other current assets 0.1 9.8 12.7 — 22.6 Deferred tax assets 11.0 26.9 — (0.4 ) 37.5 Total current assets 18.8 722.0 285.5 (103.6 ) 922.7 Property and Equipment, at Cost: Total property and equipment, net 11.7 160.1 56.3 — 228.1 Other Long-term Assets: Investment in subsidiaries and long-term receivable from (to) subsidiaries 1,530.2 270.4 — (1,800.6 ) — Goodwill — 459.5 40.0 — 499.5 Intangible assets, less accumulated amortization — 586.7 53.2 (9.2 ) 630.7 Deferred tax asset 14.1 — — (14.1 ) — Other assets 17.0 12.3 1.0 — 30.3 Total other long-term assets 1,561.3 1,328.9 94.2 (1,823.9 ) 1,160.5 Total Assets $ 1,591.8 $ 2,211.0 $ 436.0 $ (1,927.5 ) $ 2,311.3 LIABILITIES AND STOCKHOLDERS' INVESTMENT (DEFICIT): Current Liabilities: Short term bank obligations $ — $ — $ 0.3 $ — $ 0.3 Current maturities of long-term debt 6.3 1.6 — — 7.9 Accounts payable 2.2 153.4 137.6 — 293.2 Accrued expenses and taxes 36.5 138.3 41.9 — 216.7 Current deferred taxes — — 0.4 (0.4 ) — Intercompany payables — 95.6 — (95.6 ) — Total current liabilities 45.0 388.9 180.2 (96.0 ) 518.1 Other Liabilities: Deferred income taxes — 120.2 14.3 (17.0 ) 117.5 Other long-term liabilities 53.7 99.7 24.3 — 177.7 Long-term intercompany payables — — 110.6 (110.6 ) — 53.7 219.9 149.2 (127.6 ) 295.2 Notes, Mortgage Notes and Obligations Payable, Less Current Maturities 1,468.9 4.9 — — 1,473.8 Stockholders' investment (deficit) 24.2 1,597.3 106.6 (1,703.9 ) 24.2 Total Liabilities and Stockholders' Investment (Deficit) $ 1,591.8 $ 2,211.0 $ 436.0 $ (1,927.5 ) $ 2,311.3 Condensed Consolidating Balance Sheet as of December 31, 2014 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) ASSETS: Current Assets: Unrestricted cash and cash equivalents $ 17.5 $ 5.1 $ 35.8 $ — $ 58.4 Restricted cash 0.2 0.4 — — 0.6 Accounts receivable, less allowances — 257.3 67.6 — 324.9 Intercompany receivables 3.2 — 80.8 (84.0 ) — Inventories, net — 303.5 78.2 (7.4 ) 374.3 Prepaid expenses 2.5 10.5 5.4 — 18.4 Other current assets — 7.2 10.9 — 18.1 Deferred tax assets 4.1 25.1 — (1.1 ) 28.1 Total current assets 27.5 609.1 278.7 (92.5 ) 822.8 Property and Equipment, at Cost: Total property and equipment, net 11.9 163.0 63.1 — 238.0 Other Long-term Assets: Investment in subsidiaries and long-term receivable from (to) subsidiaries 1,376.2 415.9 — (1,792.1 ) — Goodwill — 434.4 39.9 — 474.3 Intangible assets, less accumulated amortization — 596.5 55.7 (9.6 ) 642.6 Deferred tax asset 13.9 — — (13.9 ) — Other assets 19.1 11.4 0.9 — 31.4 Total other long-term assets 1,409.2 1,458.2 96.5 (1,815.6 ) 1,148.3 Total Assets $ 1,448.6 $ 2,230.3 $ 438.3 $ (1,908.1 ) $ 2,209.1 LIABILITIES AND STOCKHOLDERS' INVESTMENT (DEFICIT): Current Liabilities: Short term bank obligations $ — $ — $ 0.6 $ — $ 0.6 Current maturities of long-term debt 3.8 2.5 — — 6.3 Accounts payable 2.4 157.0 129.4 — 288.8 Accrued expenses and taxes 32.7 145.7 44.0 — 222.4 Current deferred taxes — — 1.1 (1.1 ) — Intercompany payables — 84.0 — (84.0 ) — Total current liabilities 38.9 389.2 175.1 (85.1 ) 518.1 Other Liabilities: Deferred income taxes — 126.4 13.8 (16.7 ) 123.5 Other long-term liabilities 34.6 125.1 26.2 — 185.9 Long-term intercompany payables — — 119.6 (119.6 ) — 34.6 251.5 159.6 (136.3 ) 309.4 Notes, Mortgage Notes and Obligations Payable, Less Current Maturities 1,332.9 6.5 — — 1,339.4 Stockholders' investment (deficit) 42.2 1,583.1 103.6 (1,686.7 ) 42.2 Total Liabilities and Stockholders' Investment (Deficit) $ 1,448.6 $ 2,230.3 $ 438.3 $ (1,908.1 ) $ 2,209.1 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the second quarter ended June 27, 2015 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 612.0 $ 225.8 $ (133.9 ) $ 703.9 Cost of products sold — 445.5 193.3 (133.0 ) 505.8 Gross profit — 166.5 32.5 (0.9 ) 198.1 Selling, general and administrative expense, net 12.6 107.9 25.6 — 146.1 Impairment of long-lived assets and goodwill — 0.2 1.0 — 1.2 Amortization of intangible assets — 14.8 1.5 (0.2 ) 16.1 Operating (loss) earnings (12.6 ) 43.6 4.4 (0.7 ) 34.7 Net interest expense (24.0 ) (0.9 ) — — (24.9 ) Loss from debt retirement (14.8 ) — — — (14.8 ) (Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes (51.4 ) 42.7 4.4 (0.7 ) (5.0 ) Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes 46.4 (20.9 ) 0.1 (25.6 ) — (Loss) earnings before (benefit) provision for income taxes (5.0 ) 21.8 4.5 (26.3 ) (5.0 ) (Benefit) provision for income taxes (2.7 ) 7.9 3.2 (11.1 ) (2.7 ) Net (loss) earnings $ (2.3 ) $ 13.9 $ 1.3 $ (15.2 ) $ (2.3 ) Other comprehensive income (loss), net of tax: Currency translation adjustment 2.3 — 2.3 (2.3 ) 2.3 Total pension liability adjustments, net of tax 0.4 — 0.3 (0.3 ) 0.4 Other comprehensive income (loss) 2.7 — 2.6 (2.6 ) 2.7 Comprehensive income (loss) $ 0.4 $ 13.9 $ 3.9 $ (17.8 ) $ 0.4 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the first half ended June 27, 2015 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 1,094.8 $ 413.5 $ (231.7 ) $ 1,276.6 Cost of products sold — 793.6 349.6 (231.5 ) 911.7 Gross profit — 301.2 63.9 (0.2 ) 364.9 Selling, general and administrative expense, net 25.4 214.5 49.5 — 289.4 Impairment of long-lived assets and goodwill — 0.2 1.0 — 1.2 Amortization of intangible assets — 29.5 2.8 (0.4 ) 31.9 Operating (loss) earnings (25.4 ) 57.0 10.6 0.2 42.4 Net interest expense (50.3 ) (1.8 ) — — (52.1 ) Loss from debt retirement (14.8 ) — — — (14.8 ) (Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes (90.5 ) 55.2 10.6 0.2 (24.5 ) Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes 66.0 (32.8 ) (0.1 ) (33.1 ) — (Loss) earnings before (benefit) provision for income taxes (24.5 ) 22.4 10.5 (32.9 ) (24.5 ) (Benefit) provision for income taxes (8.3 ) 9.3 5.8 (15.1 ) (8.3 ) Net (loss) earnings $ (16.2 ) $ 13.1 $ 4.7 $ (17.8 ) $ (16.2 ) Other comprehensive (loss) income, net of tax: Currency translation adjustment (3.8 ) — (2.9 ) 2.9 (3.8 ) Total pension liability adjustments, net of tax 0.4 — 0.3 (0.3 ) 0.4 Other comprehensive (loss) income (3.4 ) — (2.6 ) 2.6 (3.4 ) Comprehensive (loss) income $ (19.6 ) $ 13.1 $ 2.1 $ (15.2 ) $ (19.6 ) Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the second quarter ended June 28, 2014 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 624.3 $ 243.2 $ (148.9 ) $ 718.6 Cost of products sold — 447.5 210.0 (148.5 ) 509.0 Gross profit — 176.8 33.2 (0.4 ) 209.6 Selling, general and administrative expense, net 18.4 101.0 26.7 — 146.1 Impairment of long-lived assets and goodwill — 70.1 10.3 — 80.4 Amortization of intangible assets — 14.0 1.4 (0.2 ) 15.2 Operating loss (18.4 ) (8.3 ) (5.2 ) (0.2 ) (32.1 ) Net interest expense (25.8 ) (0.8 ) — — (26.6 ) Loss from debt retirement (1.8 ) — — — (1.8 ) Loss before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes (46.0 ) (9.1 ) (5.2 ) (0.2 ) (60.5 ) Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes (14.5 ) (22.7 ) 0.3 36.9 — (Loss) earnings before (benefit) provision for income taxes (60.5 ) (31.8 ) (4.9 ) 36.7 (60.5 ) (Benefit) provision for income taxes (14.3 ) (9.0 ) (0.4 ) 9.4 (14.3 ) Net (loss) earnings $ (46.2 ) $ (22.8 ) $ (4.5 ) $ 27.3 $ (46.2 ) Other comprehensive income (loss), net of tax: Currency translation adjustment 2.1 — 2.0 (2.0 ) 2.1 Total pension liability adjustments, net of tax (0.3 ) — (0.3 ) 0.3 (0.3 ) Other comprehensive income (loss) 1.8 — 1.7 (1.7 ) 1.8 Comprehensive (loss) income $ (44.4 ) $ (22.8 ) $ (2.8 ) $ 25.6 $ (44.4 ) Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the first half ended June 28, 2014 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 1,086.1 $ 432.7 $ (252.4 ) $ 1,266.4 Cost of products sold — 776.8 376.0 (250.3 ) 902.5 Gross profit — 309.3 56.7 (2.1 ) 363.9 Selling, general and administrative expense, net 33.7 193.0 47.6 — 274.3 Impairment of long-lived assets and goodwill — 70.1 10.3 — 80.4 Amortization of intangible assets — 27.1 2.1 (0.4 ) 28.8 Operating (loss) earnings (33.7 ) 19.1 (3.3 ) (1.7 ) (19.6 ) Net interest expense (49.7 ) (0.9 ) (0.1 ) — (50.7 ) Loss from debt retirement (1.8 ) — — — (1.8 ) (Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes (85.2 ) 18.2 (3.4 ) (1.7 ) (72.1 ) Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes 13.1 (39.5 ) 0.5 25.9 — (Loss) earnings before (benefit) provision for income taxes (72.1 ) (21.3 ) (2.9 ) 24.2 (72.1 ) (Benefit) provision for income taxes (17.3 ) (4.8 ) 1.7 3.1 (17.3 ) Net (loss) earnings $ (54.8 ) $ (16.5 ) $ (4.6 ) $ 21.1 $ (54.8 ) Other comprehensive (loss) income, net of tax: Currency translation adjustment (0.4 ) — (0.4 ) 0.4 (0.4 ) Total pension liability adjustments, net of tax (0.3 ) — (0.3 ) 0.3 (0.3 ) Other comprehensive (loss) income (0.7 ) — (0.7 ) 0.7 (0.7 ) Comprehensive (loss) income $ (55.5 ) $ (16.5 ) $ (5.3 ) $ 21.8 $ (55.5 ) Condensed Consolidating Cash Flow Statement For the first half ended June 27, 2015 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Consolidated (Dollar amounts in millions) Cash Flows from operating activities: Net cash (used in) provided by operating activities $ (92.5 ) $ 11.7 $ (0.1 ) $ (80.9 ) Cash Flows from investing activities: Capital expenditures (1.1 ) (15.7 ) (3.2 ) (20.0 ) Net cash paid for businesses acquired — (51.8 ) — (51.8 ) Intercompany contributions (0.9 ) — 0.9 — Proceeds from the sale of property and equipment — 0.1 — 0.1 Change in restricted cash and marketable securities — 0.1 — 0.1 Other, net — (0.8 ) 0.2 (0.6 ) Net cash used in investing activities (2.0 ) (68.1 ) (2.1 ) (72.2 ) Cash Flows from financing activities: Proceeds from ABL and other borrowings 283.0 — 1.1 284.1 Payment of ABL and other borrowings (155.1 ) (1.6 ) (1.3 ) (158.0 ) Redemption of the 10% Senior Notes due 2018, including redemption premium (262.5 ) — — (262.5 ) Net proceeds from borrowings under the senior secured term loan facility due 2020 261.8 — — 261.8 Fees paid in connection with debt facilities (2.7 ) — — (2.7 ) Net use from equity transactions (1.9 ) — — (1.9 ) Long-term intercompany advances and loans (41.3 ) 53.4 (12.1 ) — Other, net 0.1 — — 0.1 Net cash provided by (used in) financing activities 81.4 51.8 (12.3 ) 120.9 Net change in unrestricted cash and cash equivalents (13.1 ) (4.6 ) (14.5 ) (32.2 ) Unrestricted cash and cash equivalents at the beginning of the period 17.5 5.1 35.8 58.4 Unrestricted cash and cash equivalents at the end of the period $ 4.4 $ 0.5 $ 21.3 $ 26.2 Condensed Consolidating Cash Flow Statement For the first half ended June 28, 2014 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Consolidated (Dollar amounts in millions) Cash Flows from operating activities: Net cash (used in) provided by operating activities $ (89.7 ) $ 17.2 $ 12.0 $ (60.5 ) Cash Flows from investing activities: Capital expenditures (4.9 ) (11.1 ) (2.3 ) (18.3 ) Net cash paid for businesses acquired (184.5 ) — (70.4 ) (254.9 ) Intercompany dividends — 15.5 (15.5 ) — Intercompany contributions (0.3 ) — 0.3 — Proceeds from the sale of property and equipment — 1.1 0.5 1.6 Change in restricted cash and marketable securities 0.1 0.1 0.1 0.3 Other, net — (1.5 ) — (1.5 ) Net cash (used in) provided by investing activities (189.6 ) 4.1 (87.3 ) (272.8 ) Cash Flows from financing activities: Proceeds from ABL and other borrowings 140.0 — 1.5 141.5 Payment of ABL and other borrowings (45.1 ) (1.4 ) (1.6 ) (48.1 ) Net proceeds from borrowings under the senior secured term loan facility due 2020 349.1 — — 349.1 Redemption of the senior secured term loan facility due 2017 (93.0 ) — — (93.0 ) Fees paid in connection with debt facilities (5.9 ) — — (5.9 ) Net use from equity transactions (3.7 ) — — (3.7 ) Excess tax benefit on share-based awards 3.8 — — 3.8 Long-term intercompany advances and loans (51.6 ) (25.8 ) 77.4 — Other, net — — — — Net cash provided by (used in) financing activities 293.6 (27.2 ) 77.3 343.7 Net change in unrestricted cash and cash equivalents 14.3 (5.9 ) 2.0 10.4 Unrestricted cash and cash equivalents at the beginning of the period 23.2 20.0 37.7 80.9 Unrestricted cash and cash equivalents at the end of the period $ 37.5 $ 14.1 $ 39.7 $ 91.3

Basis of Presentation Basis of

Basis of Presentation Basis of Presentation (Policies)	6 Months Ended
	Jun. 27, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Nortek, Inc. (“Nortek”) and all of its wholly owned subsidiaries (collectively the “Company”) is a global, diversified company whose many market-leading brands deliver broad capabilities and a wide array of innovative, technology-driven products and solutions for lifestyle improvement at home and at work. Operating within five principal reporting segments (see Note I, “Segment Information and Concentration of Risk” ), the Company manufactures and sells, primarily in the United States, Canada and Europe, with additional manufacturing in China and Mexico, a wide variety of products for the remodeling and replacement markets, the residential and commercial new construction markets, the manufactured housing market, and the personal and enterprise computer markets. The Company operates on a calendar year, and each interim period is comprised of two 4-week periods and one 5-week period, with each week ending on a Saturday. The Company's fiscal year always begins on January 1 and ends on December 31. As a result, the Company's first and fourth quarters may have more or less days included than a traditional 4-4-5 fiscal calendar, which consists of 91 days. The three months ended June 27, 2015 ("second quarter of 2015") and June 28, 2014 ("second quarter of 2014") each include 91 days. The first six months ended June 27, 2015 ("first half of 2015") and June 28, 2014 ("first half of 2014") include 178 days and 179 days, respectively. The accompanying unaudited condensed consolidated financial statements reflect the financial position, results of operations, comprehensive loss, and cash flows of the Company after elimination of intercompany accounts and transactions, without audit and, in the opinion of management, reflect all adjustments of a normal recurring nature necessary for a fair statement of the interim periods presented. Although certain information and footnote disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") have been omitted, the Company believes that the disclosures included are adequate to make the information presented herein not misleading. Operating results for the second quarter and first half of 2015 and 2014 are not necessarily indicative of the results that may be expected for other interim periods or for any fiscal year. Certain amounts in the prior periods' unaudited condensed consolidated financial statements have been reclassified to conform to the current period presentation. As a result of certain acquisitions as discussed in Note B, “Acquisitions and Dispositions” , the operating results of these acquired entities are included in the Company’s consolidated results of operations from the date of acquisition prospectively. The Company has entered into certain arrangements with an independent third party in Mexico related to the Company’s manufacturing operations in Mexico. The Company has evaluated the operating entities that were formed under these arrangements and has determined that these entities are variable interest entities in accordance with Accounting Standards Codification ("ASC") 810, "Consolidation" ("ASC 810"). The Company has concluded that it is the primary beneficiary of these entities since it has both the power to direct activities that most significantly impact the entities' economic performance and the obligation to absorb losses that could potentially be significant since the Company is responsible for all operating decisions and all operating costs of these entities. As a result, the Company is consolidating the results of these entities in accordance with ASC 810. For the second quarter and first half of 2015 and 2014, the results of operations of these entities included in the Company’s statement of operations were not material. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes included in the Company's annual report on Form 10-K for the fiscal year ended December 31, 2014 ("2014 Form 10-K") and Current Reports on Form 8-K as filed with the Securities and Exchange Commission ("SEC"). During the second quarter of 2015, the Company transferred the management of its UK commercial HVAC subsidiary from the Custom and Commercial Air Solutions ("CAS") segment to the Residential and Commercial HVAC ("RCH") segment. As a result, the Company has restated prior period segment disclosures to conform to the new segment composition. This UK subsidiary did not have any goodwill or other long-lived assets; as such, the Company was not required to perform a long-lived asset impairment analysis.
New Accounting Pronouncements	New Accounting Pronouncements In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2015-11, Inventory (Topic 330) - Simplifying the Measurement of Inventory ("ASU 2015-11"), which simplifies the subsequent measurement of inventories by replacing the lower of cost or market test with a lower of cost and net realizable value test. The guidance applies only to inventories for which cost is determined by methods other than last-in first-out ("LIFO") and the retail inventory method. The guidance in ASU No. 2015-11 is effective for periods beginning after December 15, 2016 and early adoption is permitted. The Company will adopt this pronouncement in the first quarter of 2017 and is currently evaluating the impact, if any, adoption will have on its financial position and results of operations. In April 2015, the FASB issued ASU No. 2015-05, Intangibles - Goodwill and Other - Internal Use Software (Subtopic 350-40) - Customer's Accounting for Fees Paid in a Cloud Computing Arrangement ("ASU 2015-05"), which provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. Consequently, all software licenses within the scope of Subtopic 350-40 will be accounted for consistent with other licenses of intangible assets. ASU 2015-05 will be effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. An entity can elect to adopt the amendments either (1) prospectively to all arrangements entered into or materially modified after the effective date or (2) retrospectively. The Company will adopt this pronouncement in the first quarter of 2016 and is currently evaluating the impact, if any, adoption will have on its financial position and results of operations. In April 2015, the FASB issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs ("ASU 2015-03"), which provides guidance on simplifying the presentation of debt issuance costs on the balance sheet. To simplify presentation of debt issuance costs, the amendments in ASU No. 2015-03 require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this update. ASU 2015-03 is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period and early adoption is permitted for financial statements that have not yet been previously issued. In accordance with ASU No. 2015-03, companies should apply the new guidance on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. Upon transition, an entity is required to comply with the applicable disclosures for a change in an accounting principle. The Company will adopt this pronouncement in the first quarter of 2016. Adoption is not expected to have a material effect on the Company's consolidated financial statements, but will affect balance sheet classification. In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis ("ASU 2015-02"). The amendments of ASU No. 2015-02 were issued in an effort to minimize situations under previously existing guidance in which a reporting entity was required to consolidate another legal entity in which that reporting entity did not have: (1) the ability through contractual rights to act primarily on its own behalf; (2) ownership of the majority of the legal entity's voting rights; or (3) the exposure to a majority of the legal entity's economic benefits. ASU No. 2015-02 affects reporting entities that are required to evaluate whether they should consolidate certain legal entities. All legal entities are subject to reevaluation under the revised consolidation model. The guidance in ASU No. 2015-02 is effective for periods beginning after December 15, 2015 and early adoption is permitted. The Company will adopt this pronouncement in the first quarter of 2016. Adoption is not expected to have a material effect on the Company's consolidated financial statements. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40) ("ASU 2014-15"), which provides guidance about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term "substantial doubt", (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). ASU 2014-15 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period and early adoption is permitted. The Company will adopt this pronouncement in the first quarter of 2017 and does not expect adoption to have a material effect on the Company's consolidated financial statements. In June 2014, the FASB issued ASU No. 2014-12, Compensation - Stock Compensation (Topic 718) ("ASU 2014-12"), which clarifies the accounting for share based payments in which the terms of the award provide that a performance target can be achieved after the requisite service period. ASU 2014-12 is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. Early adoption is permitted and an entity may apply the amendments in ASU 2014-12 either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. The Company will adopt this pronouncement in the first quarter of 2016 and is currently evaluating the impact, if any, adoption will have on its financial position and results of operations. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014-09"). ASU 2014-09 is a comprehensive new revenue recognition standard that will supersede nearly all existing revenue recognition guidance under U.S. GAAP. The core principle under ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 also specifies the accounting for some costs to obtain or fulfill a contract with a customer. ASU 2014-09 also requires additional disclosures about the nature, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. On July 9, 2015, the FASB decided to defer the effective date for this standard to annual periods beginning after December 15, 2017 and interim periods therein. Early adoption is permitted, but not before January 1, 2017, and an entity may apply the amendments in ASU 2014-09 either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying ASU 2014-09 at the date of initial application. Currently, the Company is evaluating both the method of adoption and the impact adoption will have on its consolidated financial statements. In evaluating the method of adoption, the Company is considering a number of factors, including the disclosure requirements and related processes and controls required, as well as, the overall industry and peer public company adoption method trends. In April 2014, the FASB issued ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity ("ASU 2014-08"), which changes the criteria for reporting discontinued operations. ASU 2014-08 also requires additional disclosures about discontinued operations including, among others, the major classes of line items constituting the pretax profit and loss of the discontinued operation, either the total operating and investing cash flow of the discontinued operation or the depreciation, amortization, capital expenditures, and significant operating and investing non-cash items of the discontinued operation, a reconciliation of the major classes of assets and liabilities of the discontinued operation classified as held for sale to total assets and total liabilities of the disposal group classified as held for sale that is presented on the face of the balance sheet, and a reconciliation of the major classes of line items constituting the pretax profit or loss of the discontinued operation to the after-tax profit or loss of the discontinued operation that is presented on the face of the income statement. ASU 2014-08 also requires entities to provide disclosures about a disposal of an individually significant component of an entity that does not qualify for discontinued operations presentation and expands the disclosures about an entity's significant continuing involvement with a discontinued operation. ASU 2014-08 is effective prospectively for both (1) disposals of components of an entity and (2) businesses that, on acquisition are classified as held for sale, that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years. The Company adopted this standard in the first quarter of 2015. The adoption of this standard did not have a material effect on the Company's consolidated financial statements.

Acquisitions and Dispositions (

Acquisitions and Dispositions (Tables)	6 Months Ended
	Jun. 27, 2015
Reznor
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following is a summary of the accounting for the assets acquired and liabilities assumed (dollar amounts in millions): Current assets (1) $ 46.9 Property and equipment 17.0 Goodwill 103.8 Intangible assets 125.0 Current liabilities (2) (18.8 ) Deferred income taxes (9.7 ) Other long-term liabilities (1.6 ) $ 262.6 (1) Includes cash of approximately $7.0 million , accounts receivable of approximately $17.5 million , inventories of approximately $20.5 million , prepaid and other current assets of approximately $1.0 million , and current deferred taxes of approximately $0.9 million . Inventories include a fair value adjustment to the historical carrying value of approximately $1.8 million . (2) Includes accounts payable of approximately $12.3 million and accrued expenses and taxes of approximately $6.5 million . The following is a summary of the estimated fair values and weighted average useful lives by intangible asset class (dollar amounts in millions): Fair Value Weighted Average Useful Lives Customer relationships $ 64.8 11.1 Completed Technology 20.4 5.0 Trademarks 39.7 20.0 Other 0.1 3.8 $ 125.0 12.9
Business Acquisition, Pro Forma Information	The unaudited pro forma net sales, operating earnings, net loss, basic and diluted loss per share, and depreciation and amortization expense for the Company as a result of the acquisition of Reznor for the first half of 2014 were as follows (dollar amounts in millions): Net sales $ 1,318.5 Operating loss (9.9 ) Net loss (49.1 ) Basic loss per share (3.16 ) Diluted loss per share (3.16 ) Depreciation & amortization expense 56.3
Anthro
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following is a summary of the estimated fair values and weighted average useful lives by intangible asset class (dollar amounts in millions): Fair Value Weighted Average Useful Lives Developed technology $ 13.3 4.0 Customer relationships 2.2 4.5 Trade names 3.9 5.0 Favorable lease arrangements 0.2 3.0 $ 19.6 4.3

Goodwill and Other Intangible23

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jun. 27, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents a summary of the activity in goodwill by reporting segment for the first half of 2015 : December 31, 2014 (1) Acquisitions (2) June 27, 2015 (1) (Dollar amounts in millions) Air Quality and Home Solutions ("AQH"): Gross goodwill $ 156.8 $ — $ 156.8 Impairment losses — — — Net AQH goodwill 156.8 — 156.8 Security and Control Solutions ("SCS"): Gross goodwill 80.9 — 80.9 Impairment losses — — — Net SCS goodwill 80.9 — 80.9 Ergonomic and Productivity Solutions ("ERG"): Gross goodwill 131.4 25.1 156.5 Impairment losses — — — Net ERG goodwill 131.4 25.1 156.5 Residential and Commercial HVAC: Gross goodwill 105.2 0.1 105.3 Impairment losses — — — Net RCH goodwill 105.2 0.1 105.3 Audio, Video and Control Solutions: Gross goodwill 4.4 — 4.4 Impairment losses (4.4 ) — (4.4 ) Net AVC goodwill — — — Consolidated goodwill: Gross goodwill 478.7 25.2 503.9 Impairment losses (4.4 ) — (4.4 ) Net consolidated goodwill $ 474.3 $ 25.2 $ 499.5 (1) The CAS and combined AVC reporting units did not have goodwill for any periods presented. (2) Acquisition adjustments recorded during the first half of 2015 for the ERG and RCH segments relate to the acquisition of Anthro and Reznor, respectively. See Note B, “Acquisitions and Dispositions” .

Exit and Disposal Activities (T

Exit and Disposal Activities (Tables)	6 Months Ended
	Jun. 27, 2015
Restructuring Cost and Reserve [Line Items]
Schedule of Restructuring Reserve by Type of Cost	The following table outlines amounts recorded within the unaudited condensed consolidated statement of operations associated with the Company's exit and disposal activities for the second quarter of 2015 and 2014 : For the second quarter of 2015 For the second quarter of 2014 SG&A COGS Total SG&A COGS Total (Dollar amounts in millions) Manufacturing Rationalization & Relocation Initiatives $ 0.1 $ 1.4 $ 1.5 $ — $ 1.6 $ 1.6 Warehousing & Distribution Consolidation — — — 0.1 0.1 0.2 Subsidiary Combinations 0.1 — 0.1 0.4 0.3 0.7 CAS Segment Consolidation 0.5 4.3 4.8 — — — Best Restructuring — 0.2 0.2 — — — Other restructuring activities 0.2 2.7 2.9 — — — Total $ 0.9 $ 8.6 $ 9.5 $ 0.5 $ 2.0 $ 2.5 The following table outlines amounts recorded within the unaudited condensed consolidated statement of operations associated with the Company's exit and disposal activities for the first half of 2015 and 2014 : For the first half of 2015 For the first half of 2014 SG&A COGS Total SG&A COGS Total (Dollar amounts in millions) Manufacturing Rationalization & Relocation Initiatives $ 0.1 $ 2.3 $ 2.4 $ — $ 2.7 $ 2.7 Warehousing & Distribution Consolidation — (0.3 ) (0.3 ) 0.3 0.6 0.9 Subsidiary Combinations 0.2 — 0.2 0.5 0.3 0.8 CAS Segment Consolidation 0.5 4.3 4.8 — — — Best Restructuring — 0.4 0.4 — — — Other restructuring activities 0.4 3.1 3.5 — — — Total $ 1.2 $ 9.8 $ 11.0 $ 0.8 $ 3.6 $ 4.4
Manufacturing Rationalization and Relocation
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Costs	The Company expects that the range of total costs of the Manufacturing Rationalization & Relocation Initiatives is as follows: Low (1) High (1) (Dollar amounts in millions) Employee-related costs $ 9.0 $ 10.0 Other costs, including machinery and equipment relocation and installation 9.0 10.0 $ 18.0 $ 20.0 (1) The range of total estimated exit and disposal activities by segment are as follows: Low High (Dollar amounts in millions) RCH $ 16.4 $ 18.4 CAS 1.6 1.6 $ 18.0 $ 20.0
Schedule of Restructuring Reserve by Type of Cost	The following table sets forth the changes to the liability for the Manufacturing Rationalization & Relocation Initiatives during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ 5.2 $ — $ 5.2 Provision (1) 0.2 2.2 2.4 Payments (4.2 ) (2.2 ) (6.4 ) Other — — — Balance, June 27, 2015 $ 1.2 $ — $ 1.2 (1) Approximately $2.0 million and $0.4 million of costs were recorded in the RCH and CAS segments, respectively, during the first half of 2015.
Warehousing and Distribution Consolidation
Restructuring Cost and Reserve [Line Items]
Schedule of Restructuring Reserve by Type of Cost	The following table sets forth the changes to the liability for the Warehousing and Distribution Consolidation during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ — $ 0.5 $ 0.5 Provision (1) — (0.3 ) (0.3 ) Payments — (0.2 ) (0.2 ) Other — — — Balance, June 27, 2015 $ — $ — $ — (1) All activity during the first half of 2015 was recorded in the SCS segment.
Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Costs	Total expected costs by segment are as follows: Low High (Dollar amounts in millions) SCS $ 0.9 $ 0.9 RCH 1.3 1.3 AVC 15.8 16.1 $ 18.0 $ 18.3
Schedule of Restructuring Reserve by Type of Cost	The following table sets forth the changes to the liability for Subsidiary Combinations during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ 0.7 $ 1.0 $ 1.7 Provision (1) — 0.2 0.2 Payments (0.6 ) (0.8 ) (1.4 ) Other — (0.2 ) (0.2 ) Balance, June 27, 2015 $ 0.1 $ 0.2 $ 0.3 (1) All costs during the first half of 2015 were recorded in the AVC segments.
Best Restructuring
Restructuring Cost and Reserve [Line Items]
Schedule of Restructuring Reserve by Type of Cost	The following table sets forth the changes to the liability for the Best Restructuring during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ 0.4 $ — $ 0.4 Provision 0.4 — 0.4 Payments (0.6 ) — (0.6 ) Other — — — Balance, June 27, 2015 $ 0.2 $ — $ 0.2
CAS Segment Consolidation
Restructuring Cost and Reserve [Line Items]
Schedule of Restructuring Reserve by Type of Cost	The following table sets forth the changes to the liability for the CAS Segment Consolidation during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ — $ — $ — Provision 1.6 3.2 4.8 Payments (0.1 ) (0.5 ) (0.6 ) Other — 0.2 0.2 Balance, June 27, 2015 $ 1.5 $ 2.9 $ 4.4
Other Restructuring Activities
Restructuring Cost and Reserve [Line Items]
Schedule of Restructuring Reserve by Type of Cost	The following table sets forth the changes to the liability for other restructuring activities during the first half of 2015 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2014 $ — $ — $ — Provision (1) 1.8 1.7 3.5 Payments (0.5 ) (0.2 ) (0.7 ) Other — — — Balance, June 27, 2015 $ 1.3 $ 1.5 $ 2.8 (1) Approximately $2.6 million and $0.9 million of costs were recorded in the RCH and AVC segments, respectively, during the first half of 2015.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 27, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Accrued Indemnifications	The Company has recorded liabilities in relation to these indemnifications in the accompanying unaudited condensed consolidated balance sheet as follows: June 27, 2015 December 31, 2014 (Dollar amounts in millions) Accrued expenses $ 2.5 $ 2.5 Other long-term liabilities 1.8 2.4 $ 4.3 $ 4.9 Undiscounted future payments $ 4.5 $ 5.1
Schedule of Product Warranty Liability	Changes in the Company’s combined short-term and long-term warranty liabilities during the second quarter and first half of 2015 and 2014 are as follows: Second Quarter of First Half of 2015 2014 2015 2014 (Dollar amounts in millions) Balance, beginning of period $ 54.9 $ 56.5 $ 54.8 $ 56.8 Warranties provided during period 5.2 7.8 11.6 15.3 Settlements made during period (6.7 ) (7.9 ) (12.8 ) (15.6 ) Other changes in liability estimate, including expirations and acquisitions (0.2 ) 1.3 (0.4 ) 1.2 Balance, end of period $ 53.2 $ 57.7 $ 53.2 $ 57.7

Segment Information and Conce26

Segment Information and Concentration of Risk (Tables)	6 Months Ended
	Jun. 27, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Unaudited net sales, operating earnings (loss) and loss before benefit from income taxes for the Company’s reporting segments for the second quarter and first half of 2015 and 2014 were as follows: Second Quarter of First Half of 2015 2014 2015 2014 (Dollar amounts in millions) Net sales: AQH $ 151.8 $ 151.5 $ 290.1 $ 292.3 SCS 145.1 161.5 241.6 246.8 ERG 85.8 69.3 156.6 130.9 RCH 169.9 169.2 303.2 281.2 CAS 115.3 130.1 216.6 242.3 AVC 36.0 37.0 68.5 72.9 Consolidated net sales $ 703.9 $ 718.6 $ 1,276.6 $ 1,266.4 Operating earnings (loss): AQH $ 19.4 $ 17.3 $ 32.8 $ 26.9 SCS 18.5 22.0 23.1 23.1 ERG 15.4 11.6 23.4 19.1 RCH (2.1 ) 9.4 (7.8 ) 11.7 CAS 1.1 14.7 4.0 26.7 AVC (4.1 ) (8.1 ) (6.5 ) (12.8 ) Subtotal 48.2 66.9 69.0 94.7 Impairment of long-lived assets and goodwill (1.2 ) (80.4 ) (1.2 ) (80.4 ) Unallocated, net (12.3 ) (18.6 ) (25.4 ) (33.9 ) Consolidated operating earnings (loss) 34.7 (32.1 ) 42.4 (19.6 ) Net interest expense (24.9 ) (26.6 ) (52.1 ) (50.7 ) Loss from debt retirement (14.8 ) (1.8 ) (14.8 ) (1.8 ) Loss before benefit from income taxes $ (5.0 ) $ (60.5 ) $ (24.5 ) $ (72.1 )
Reconciliation of Assets from Segment to Consolidated	Segment assets at June 27, 2015 and December 31, 2014 for the Company’s reporting segments are presented in the table that follows: June 27, December 31, (Dollar amounts in millions) Segment Assets: AQH $ 592.6 $ 585.7 SCS 388.4 339.6 ERG 425.9 365.0 RCH 552.5 549.6 CAS 187.2 179.3 AVC 62.8 63.2 2,209.4 2,082.4 Unallocated: Cash and cash equivalents, including current restricted cash 26.5 59.0 Deferred tax assets 37.5 28.1 Other assets, including long-term restricted investments 37.9 39.6 Consolidated assets $ 2,311.3 $ 2,209.1

Equity Activity (Tables)

Equity Activity (Tables)	6 Months Ended
	Jun. 27, 2015
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The balances of each component, net of tax attributes, within accumulated other comprehensive loss for the second quarter and first half of 2015 are as follows: Second quarter of 2015 First Half of 2015 Foreign Currency Translation Pension Liability Adjustment Total Accumulated Other Comprehensive (Loss) Income Foreign Currency Translation Pension Liability Adjustment Total Accumulated Other Comprehensive Loss (Dollar amounts in millions) Balance, beginning of period $ (14.9 ) $ (26.9 ) $ (41.8 ) $ (8.8 ) $ (26.9 ) $ (35.7 ) Other comprehensive income (loss) before reclassifications 2.3 0.1 2.4 (3.8 ) (0.3 ) (4.1 ) Amounts reclassified from AOCI to SG&A (1) — 0.3 0.3 — 0.7 0.7 Net current-period other comprehensive income (loss) 2.3 0.4 2.7 (3.8 ) 0.4 (3.4 ) Balance, end of period $ (12.6 ) $ (26.5 ) $ (39.1 ) $ (12.6 ) $ (26.5 ) $ (39.1 ) (1) For additional information, see Note L, "Pension, Profit Sharing and & Other Post-Retirement Benefits" .

Earnings (Loss) per Share (Tabl

Earnings (Loss) per Share (Tables)	6 Months Ended
	Jun. 27, 2015
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	The reconciliations between basic and diluted loss per share for the second quarter and first half of 2015 and 2014 are as follows: Second Quarter of First Half of 2015 2014 2015 2014 (Dollar amounts in millions, except per share data) Net loss $ (2.3 ) $ (46.2 ) $ (16.2 ) $ (54.8 ) Weighted average common shares outstanding 15,953,059 15,557,173 15,931,599 15,527,173 Dilutive effect of common share equivalents — — — — Dilutive shares outstanding 15,953,059 15,557,173 15,931,599 15,527,173 Basic loss per share $ (0.14 ) $ (2.97 ) $ (1.02 ) $ (3.53 ) Diluted loss per share $ (0.14 ) $ (2.97 ) $ (1.02 ) $ (3.53 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	A summary of the weighted average anti-dilutive shares excluded from the second quarter and first half of 2015 and 2014 is as follows: Second Quarter of First Half of 2015 2014 2015 2014 Warrants (1) — 645,746 — 645,969 Restricted stock 318,252 429,554 331,971 410,410 Stock options 596,387 632,919 578,472 636,543 Total 914,639 1,708,219 910,443 1,692,922 (1) All warrants were either exercised or expired prior to December 31, 2014.

Pension, Profit Sharing & Oth29

Pension, Profit Sharing & Other Post-Retirement Benefits (Tables)	6 Months Ended
	Jun. 27, 2015
Compensation and Retirement Disclosure [Abstract]
Schedule of Net Benefit Costs	The Company’s net periodic benefit cost for its defined benefit plans for the second quarter and first half of 2015 and 2014 consists of the following components: Second Quarter of First Half of 2015 2014 2015 2014 (Dollar amounts in millions) Service cost $ 0.3 $ 0.1 $ 0.5 $ 0.3 Interest cost 1.6 1.9 3.2 3.8 Expected return on plan assets (1.8 ) (1.9 ) (3.6 ) (3.8 ) Net amortization of actuarial loss 0.3 — 0.7 — Net periodic benefit cost $ 0.4 $ 0.1 $ 0.8 $ 0.3

Guarantor Financial Statements

Guarantor Financial Statements (Tables)	6 Months Ended
	Jun. 27, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Balance Sheet	Condensed Consolidating Balance Sheet as of June 27, 2015 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) ASSETS: Current Assets: Unrestricted cash and cash equivalents $ 4.4 $ 0.5 $ 21.3 $ — $ 26.2 Restricted cash 0.1 0.2 — — 0.3 Accounts receivable, less allowances — 354.4 68.0 — 422.4 Intercompany receivables 1.1 — 94.5 (95.6 ) — Inventories, net — 318.0 84.0 (7.6 ) 394.4 Prepaid expenses 2.1 12.2 5.0 — 19.3 Other current assets 0.1 9.8 12.7 — 22.6 Deferred tax assets 11.0 26.9 — (0.4 ) 37.5 Total current assets 18.8 722.0 285.5 (103.6 ) 922.7 Property and Equipment, at Cost: Total property and equipment, net 11.7 160.1 56.3 — 228.1 Other Long-term Assets: Investment in subsidiaries and long-term receivable from (to) subsidiaries 1,530.2 270.4 — (1,800.6 ) — Goodwill — 459.5 40.0 — 499.5 Intangible assets, less accumulated amortization — 586.7 53.2 (9.2 ) 630.7 Deferred tax asset 14.1 — — (14.1 ) — Other assets 17.0 12.3 1.0 — 30.3 Total other long-term assets 1,561.3 1,328.9 94.2 (1,823.9 ) 1,160.5 Total Assets $ 1,591.8 $ 2,211.0 $ 436.0 $ (1,927.5 ) $ 2,311.3 LIABILITIES AND STOCKHOLDERS' INVESTMENT (DEFICIT): Current Liabilities: Short term bank obligations $ — $ — $ 0.3 $ — $ 0.3 Current maturities of long-term debt 6.3 1.6 — — 7.9 Accounts payable 2.2 153.4 137.6 — 293.2 Accrued expenses and taxes 36.5 138.3 41.9 — 216.7 Current deferred taxes — — 0.4 (0.4 ) — Intercompany payables — 95.6 — (95.6 ) — Total current liabilities 45.0 388.9 180.2 (96.0 ) 518.1 Other Liabilities: Deferred income taxes — 120.2 14.3 (17.0 ) 117.5 Other long-term liabilities 53.7 99.7 24.3 — 177.7 Long-term intercompany payables — — 110.6 (110.6 ) — 53.7 219.9 149.2 (127.6 ) 295.2 Notes, Mortgage Notes and Obligations Payable, Less Current Maturities 1,468.9 4.9 — — 1,473.8 Stockholders' investment (deficit) 24.2 1,597.3 106.6 (1,703.9 ) 24.2 Total Liabilities and Stockholders' Investment (Deficit) $ 1,591.8 $ 2,211.0 $ 436.0 $ (1,927.5 ) $ 2,311.3 Condensed Consolidating Balance Sheet as of December 31, 2014 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) ASSETS: Current Assets: Unrestricted cash and cash equivalents $ 17.5 $ 5.1 $ 35.8 $ — $ 58.4 Restricted cash 0.2 0.4 — — 0.6 Accounts receivable, less allowances — 257.3 67.6 — 324.9 Intercompany receivables 3.2 — 80.8 (84.0 ) — Inventories, net — 303.5 78.2 (7.4 ) 374.3 Prepaid expenses 2.5 10.5 5.4 — 18.4 Other current assets — 7.2 10.9 — 18.1 Deferred tax assets 4.1 25.1 — (1.1 ) 28.1 Total current assets 27.5 609.1 278.7 (92.5 ) 822.8 Property and Equipment, at Cost: Total property and equipment, net 11.9 163.0 63.1 — 238.0 Other Long-term Assets: Investment in subsidiaries and long-term receivable from (to) subsidiaries 1,376.2 415.9 — (1,792.1 ) — Goodwill — 434.4 39.9 — 474.3 Intangible assets, less accumulated amortization — 596.5 55.7 (9.6 ) 642.6 Deferred tax asset 13.9 — — (13.9 ) — Other assets 19.1 11.4 0.9 — 31.4 Total other long-term assets 1,409.2 1,458.2 96.5 (1,815.6 ) 1,148.3 Total Assets $ 1,448.6 $ 2,230.3 $ 438.3 $ (1,908.1 ) $ 2,209.1 LIABILITIES AND STOCKHOLDERS' INVESTMENT (DEFICIT): Current Liabilities: Short term bank obligations $ — $ — $ 0.6 $ — $ 0.6 Current maturities of long-term debt 3.8 2.5 — — 6.3 Accounts payable 2.4 157.0 129.4 — 288.8 Accrued expenses and taxes 32.7 145.7 44.0 — 222.4 Current deferred taxes — — 1.1 (1.1 ) — Intercompany payables — 84.0 — (84.0 ) — Total current liabilities 38.9 389.2 175.1 (85.1 ) 518.1 Other Liabilities: Deferred income taxes — 126.4 13.8 (16.7 ) 123.5 Other long-term liabilities 34.6 125.1 26.2 — 185.9 Long-term intercompany payables — — 119.6 (119.6 ) — 34.6 251.5 159.6 (136.3 ) 309.4 Notes, Mortgage Notes and Obligations Payable, Less Current Maturities 1,332.9 6.5 — — 1,339.4 Stockholders' investment (deficit) 42.2 1,583.1 103.6 (1,686.7 ) 42.2 Total Liabilities and Stockholders' Investment (Deficit) $ 1,448.6 $ 2,230.3 $ 438.3 $ (1,908.1 ) $ 2,209.1
Schedule of Condensed Income Statement	Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the second quarter ended June 27, 2015 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 612.0 $ 225.8 $ (133.9 ) $ 703.9 Cost of products sold — 445.5 193.3 (133.0 ) 505.8 Gross profit — 166.5 32.5 (0.9 ) 198.1 Selling, general and administrative expense, net 12.6 107.9 25.6 — 146.1 Impairment of long-lived assets and goodwill — 0.2 1.0 — 1.2 Amortization of intangible assets — 14.8 1.5 (0.2 ) 16.1 Operating (loss) earnings (12.6 ) 43.6 4.4 (0.7 ) 34.7 Net interest expense (24.0 ) (0.9 ) — — (24.9 ) Loss from debt retirement (14.8 ) — — — (14.8 ) (Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes (51.4 ) 42.7 4.4 (0.7 ) (5.0 ) Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes 46.4 (20.9 ) 0.1 (25.6 ) — (Loss) earnings before (benefit) provision for income taxes (5.0 ) 21.8 4.5 (26.3 ) (5.0 ) (Benefit) provision for income taxes (2.7 ) 7.9 3.2 (11.1 ) (2.7 ) Net (loss) earnings $ (2.3 ) $ 13.9 $ 1.3 $ (15.2 ) $ (2.3 ) Other comprehensive income (loss), net of tax: Currency translation adjustment 2.3 — 2.3 (2.3 ) 2.3 Total pension liability adjustments, net of tax 0.4 — 0.3 (0.3 ) 0.4 Other comprehensive income (loss) 2.7 — 2.6 (2.6 ) 2.7 Comprehensive income (loss) $ 0.4 $ 13.9 $ 3.9 $ (17.8 ) $ 0.4 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the first half ended June 27, 2015 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 1,094.8 $ 413.5 $ (231.7 ) $ 1,276.6 Cost of products sold — 793.6 349.6 (231.5 ) 911.7 Gross profit — 301.2 63.9 (0.2 ) 364.9 Selling, general and administrative expense, net 25.4 214.5 49.5 — 289.4 Impairment of long-lived assets and goodwill — 0.2 1.0 — 1.2 Amortization of intangible assets — 29.5 2.8 (0.4 ) 31.9 Operating (loss) earnings (25.4 ) 57.0 10.6 0.2 42.4 Net interest expense (50.3 ) (1.8 ) — — (52.1 ) Loss from debt retirement (14.8 ) — — — (14.8 ) (Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes (90.5 ) 55.2 10.6 0.2 (24.5 ) Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes 66.0 (32.8 ) (0.1 ) (33.1 ) — (Loss) earnings before (benefit) provision for income taxes (24.5 ) 22.4 10.5 (32.9 ) (24.5 ) (Benefit) provision for income taxes (8.3 ) 9.3 5.8 (15.1 ) (8.3 ) Net (loss) earnings $ (16.2 ) $ 13.1 $ 4.7 $ (17.8 ) $ (16.2 ) Other comprehensive (loss) income, net of tax: Currency translation adjustment (3.8 ) — (2.9 ) 2.9 (3.8 ) Total pension liability adjustments, net of tax 0.4 — 0.3 (0.3 ) 0.4 Other comprehensive (loss) income (3.4 ) — (2.6 ) 2.6 (3.4 ) Comprehensive (loss) income $ (19.6 ) $ 13.1 $ 2.1 $ (15.2 ) $ (19.6 ) Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the second quarter ended June 28, 2014 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 624.3 $ 243.2 $ (148.9 ) $ 718.6 Cost of products sold — 447.5 210.0 (148.5 ) 509.0 Gross profit — 176.8 33.2 (0.4 ) 209.6 Selling, general and administrative expense, net 18.4 101.0 26.7 — 146.1 Impairment of long-lived assets and goodwill — 70.1 10.3 — 80.4 Amortization of intangible assets — 14.0 1.4 (0.2 ) 15.2 Operating loss (18.4 ) (8.3 ) (5.2 ) (0.2 ) (32.1 ) Net interest expense (25.8 ) (0.8 ) — — (26.6 ) Loss from debt retirement (1.8 ) — — — (1.8 ) Loss before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes (46.0 ) (9.1 ) (5.2 ) (0.2 ) (60.5 ) Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes (14.5 ) (22.7 ) 0.3 36.9 — (Loss) earnings before (benefit) provision for income taxes (60.5 ) (31.8 ) (4.9 ) 36.7 (60.5 ) (Benefit) provision for income taxes (14.3 ) (9.0 ) (0.4 ) 9.4 (14.3 ) Net (loss) earnings $ (46.2 ) $ (22.8 ) $ (4.5 ) $ 27.3 $ (46.2 ) Other comprehensive income (loss), net of tax: Currency translation adjustment 2.1 — 2.0 (2.0 ) 2.1 Total pension liability adjustments, net of tax (0.3 ) — (0.3 ) 0.3 (0.3 ) Other comprehensive income (loss) 1.8 — 1.7 (1.7 ) 1.8 Comprehensive (loss) income $ (44.4 ) $ (22.8 ) $ (2.8 ) $ 25.6 $ (44.4 ) Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the first half ended June 28, 2014 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 1,086.1 $ 432.7 $ (252.4 ) $ 1,266.4 Cost of products sold — 776.8 376.0 (250.3 ) 902.5 Gross profit — 309.3 56.7 (2.1 ) 363.9 Selling, general and administrative expense, net 33.7 193.0 47.6 — 274.3 Impairment of long-lived assets and goodwill — 70.1 10.3 — 80.4 Amortization of intangible assets — 27.1 2.1 (0.4 ) 28.8 Operating (loss) earnings (33.7 ) 19.1 (3.3 ) (1.7 ) (19.6 ) Net interest expense (49.7 ) (0.9 ) (0.1 ) — (50.7 ) Loss from debt retirement (1.8 ) — — — (1.8 ) (Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes (85.2 ) 18.2 (3.4 ) (1.7 ) (72.1 ) Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes 13.1 (39.5 ) 0.5 25.9 — (Loss) earnings before (benefit) provision for income taxes (72.1 ) (21.3 ) (2.9 ) 24.2 (72.1 ) (Benefit) provision for income taxes (17.3 ) (4.8 ) 1.7 3.1 (17.3 ) Net (loss) earnings $ (54.8 ) $ (16.5 ) $ (4.6 ) $ 21.1 $ (54.8 ) Other comprehensive (loss) income, net of tax: Currency translation adjustment (0.4 ) — (0.4 ) 0.4 (0.4 ) Total pension liability adjustments, net of tax (0.3 ) — (0.3 ) 0.3 (0.3 ) Other comprehensive (loss) income (0.7 ) — (0.7 ) 0.7 (0.7 ) Comprehensive (loss) income $ (55.5 ) $ (16.5 ) $ (5.3 ) $ 21.8 $ (55.5 )
Schedule of Condensed Cash Flow Statement	Condensed Consolidating Cash Flow Statement For the first half ended June 27, 2015 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Consolidated (Dollar amounts in millions) Cash Flows from operating activities: Net cash (used in) provided by operating activities $ (92.5 ) $ 11.7 $ (0.1 ) $ (80.9 ) Cash Flows from investing activities: Capital expenditures (1.1 ) (15.7 ) (3.2 ) (20.0 ) Net cash paid for businesses acquired — (51.8 ) — (51.8 ) Intercompany contributions (0.9 ) — 0.9 — Proceeds from the sale of property and equipment — 0.1 — 0.1 Change in restricted cash and marketable securities — 0.1 — 0.1 Other, net — (0.8 ) 0.2 (0.6 ) Net cash used in investing activities (2.0 ) (68.1 ) (2.1 ) (72.2 ) Cash Flows from financing activities: Proceeds from ABL and other borrowings 283.0 — 1.1 284.1 Payment of ABL and other borrowings (155.1 ) (1.6 ) (1.3 ) (158.0 ) Redemption of the 10% Senior Notes due 2018, including redemption premium (262.5 ) — — (262.5 ) Net proceeds from borrowings under the senior secured term loan facility due 2020 261.8 — — 261.8 Fees paid in connection with debt facilities (2.7 ) — — (2.7 ) Net use from equity transactions (1.9 ) — — (1.9 ) Long-term intercompany advances and loans (41.3 ) 53.4 (12.1 ) — Other, net 0.1 — — 0.1 Net cash provided by (used in) financing activities 81.4 51.8 (12.3 ) 120.9 Net change in unrestricted cash and cash equivalents (13.1 ) (4.6 ) (14.5 ) (32.2 ) Unrestricted cash and cash equivalents at the beginning of the period 17.5 5.1 35.8 58.4 Unrestricted cash and cash equivalents at the end of the period $ 4.4 $ 0.5 $ 21.3 $ 26.2 Condensed Consolidating Cash Flow Statement For the first half ended June 28, 2014 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Consolidated (Dollar amounts in millions) Cash Flows from operating activities: Net cash (used in) provided by operating activities $ (89.7 ) $ 17.2 $ 12.0 $ (60.5 ) Cash Flows from investing activities: Capital expenditures (4.9 ) (11.1 ) (2.3 ) (18.3 ) Net cash paid for businesses acquired (184.5 ) — (70.4 ) (254.9 ) Intercompany dividends — 15.5 (15.5 ) — Intercompany contributions (0.3 ) — 0.3 — Proceeds from the sale of property and equipment — 1.1 0.5 1.6 Change in restricted cash and marketable securities 0.1 0.1 0.1 0.3 Other, net — (1.5 ) — (1.5 ) Net cash (used in) provided by investing activities (189.6 ) 4.1 (87.3 ) (272.8 ) Cash Flows from financing activities: Proceeds from ABL and other borrowings 140.0 — 1.5 141.5 Payment of ABL and other borrowings (45.1 ) (1.4 ) (1.6 ) (48.1 ) Net proceeds from borrowings under the senior secured term loan facility due 2020 349.1 — — 349.1 Redemption of the senior secured term loan facility due 2017 (93.0 ) — — (93.0 ) Fees paid in connection with debt facilities (5.9 ) — — (5.9 ) Net use from equity transactions (3.7 ) — — (3.7 ) Excess tax benefit on share-based awards 3.8 — — 3.8 Long-term intercompany advances and loans (51.6 ) (25.8 ) 77.4 — Other, net — — — — Net cash provided by (used in) financing activities 293.6 (27.2 ) 77.3 343.7 Net change in unrestricted cash and cash equivalents 14.3 (5.9 ) 2.0 10.4 Unrestricted cash and cash equivalents at the beginning of the period 23.2 20.0 37.7 80.9 Unrestricted cash and cash equivalents at the end of the period $ 37.5 $ 14.1 $ 39.7 $ 91.3

Basis of Presentation (Details)

Basis of Presentation (Details) - reporting_segment	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments			5
Duration of fiscal interim period	91 days	91 days	178 days	179 days

Acquisitions and Dispositions -

Acquisitions and Dispositions - Acquisitions Narrative (Details) - USD ($) $ in Millions		Jun. 30, 2015	Jan. 21, 2015	Oct. 08, 2014	Apr. 30, 2014	Jun. 27, 2015	Dec. 31, 2014	Jun. 28, 2014	Jun. 27, 2015	Jun. 27, 2015	Jun. 28, 2014
Business Acquisition [Line Items]
Net sales						$ 703.9		$ 718.6		$ 1,276.6	$ 1,266.4
Operating earnings (loss)						34.7		(32.1)		42.4	(19.6)
Goodwill	[1]					499.5	$ 474.3		$ 499.5	499.5
Increase in cost of goods sold						505.8		509		911.7	902.5
Reznor
Business Acquisition [Line Items]
Business acquisition, cash paid					$ 260
Other payments to acquire businesses					2.6
Working capital and other post-closing adjustments							$ 0.7	$ 1.9
Goodwill expected to be tax deductible					76.1
Intangible assets acquired					125
Acquisition related costs											$ 5.7
Net sales						10.8				54
Operating earnings (loss)						0.6				5.9
Depreciation and amortization						1.1				4.9
Cash and equivalents acquired					7
Fair value adjustment of inventory					1.8
Goodwill					$ 103.8
Phoenix Wholesale, Inc.
Business Acquisition [Line Items]
Business acquisition, cash paid				$ 13.9
Net sales						5.9				9.7
Operating earnings (loss)						(1.1)				(2.5)
Depreciation and amortization						0.2				0.5
Consideration transferred to escrow				1
Holdback amount				$ 1.6
Anthro
Business Acquisition [Line Items]
Business acquisition, cash paid			$ 50.8
Other payments to acquire businesses			0.2
Intangible assets acquired			19.6
Net sales						10.6				16.7
Operating earnings (loss)						0.9				(0.1)
Depreciation and amortization						1.2				2.2
Total consideration			51						49.9
Consideration transferred to escrow			5
Purchase receivable						$ 1.1			$ 1.1	1.1
Fair value of tangible net assets acquired			5.2
Cash and equivalents acquired			0.6
Fair value adjustment of inventory			0.5
Goodwill			$ 25.1
Increase in cost of goods sold										$ 0.5
Numera, Inc. | Subsequent Event
Business Acquisition [Line Items]
Business acquisition, cash paid		$ 12
Consideration transferred to escrow		1.5
Additional payment contingent upon billing thresholds		$ 28
[1]	The CAS and combined AVC reporting units did not have goodwill for any periods presented.

Acquisitions and Dispositions33

Acquisitions and Dispositions - Assets and Liabilities Acquired (Details) - USD ($) $ in Millions		Jan. 21, 2015	Apr. 30, 2014	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014	Dec. 31, 2014
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill	[1]			$ 499.5		$ 499.5		$ 474.3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Amortization of intangible assets				$ 16.1	$ 15.2	$ 31.9	$ 28.8
Reznor
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Current assets	[2]		$ 46.9
Property and equipment			17
Goodwill			103.8
Intangible assets			125
Current liabilities	[3]		(18.8)
Deferred income taxes			(9.7)
Other long-term liabilities			(1.6)
Estimated purchase price			262.6
Cash and equivalents acquired			7
Accounts receivable acquired			17.5
Inventory acquired			20.5
Prepaid and other current assets acquired			1
Current deferred taxes acquired			0.9
Fair value adjustment of inventory			1.8
Accounts payable acquired			12.3
Accrued expenses and taxes acquired			$ 6.5
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Weighted Average Useful Life			12 years 10 months 24 days
Reznor | Customer Relationships
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Intangible assets			$ 64.8
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Weighted Average Useful Life			11 years 1 month 6 days
Reznor | Completed Technology
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Intangible assets			$ 20.4
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Weighted Average Useful Life			5 years
Reznor | Trademarks
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Intangible assets			$ 39.7
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Weighted Average Useful Life			20 years
Reznor | Other
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Intangible assets			$ 0.1
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Weighted Average Useful Life			3 years 9 months 18 days
Anthro
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill		$ 25.1
Intangible assets		19.6
Cash and equivalents acquired		0.6
Fair value adjustment of inventory		$ 0.5
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Weighted Average Useful Life		4 years 3 months 18 days
Anthro | Customer Relationships
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Intangible assets		$ 2.2
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Weighted Average Useful Life		4 years 6 months
Anthro | Completed Technology
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Intangible assets		$ 13.3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Weighted Average Useful Life		4 years
Anthro | Trade names
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Intangible assets		$ 3.9
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Weighted Average Useful Life		5 years
Anthro | Favorable lease agreements
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Intangible assets		$ 0.2
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill [Abstract]
Weighted Average Useful Life		3 years
[1]	The CAS and combined AVC reporting units did not have goodwill for any periods presented.
[2]	Includes cash of approximately $7.0 million, accounts receivable of approximately $17.5 million, inventories of approximately $20.5 million, prepaid and other current assets of approximately $1.0 million, and current deferred taxes of approximately $0.9 million. Inventories include a fair value adjustment to the historical carrying value of approximately $1.8 million.
[3]	Includes accounts payable of approximately $12.3 million and accrued expenses and taxes of approximately $6.5 million.

Acquisitions and Dispositions34

Acquisitions and Dispositions - Pro Forma (Details) - 6 months ended Jun. 28, 2014 - Reznor - USD ($) $ / shares in Units, $ in Millions	Total
Business Acquisition [Line Items]
Net sales	$ 1,318.5
Operating loss	(9.9)
Net loss	$ (49.1)
Basic loss per share (in dollars per share)	$ (3.16)
Diluted loss per share (in dollars per share)	$ (3.16)
Depreciation & amortization expense	$ 56.3

Acquisitions and Dispositions35

Acquisitions and Dispositions - Dispositions Narrative (Details) - Subsequent Event - TV One $ in Millions	1 Months Ended
	Jul. 31, 2015USD ($)
Minimum
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Expected loss on sale	$ 3
Maximum
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Expected loss on sale	$ 4

Goodwill and Other Intangible36

Goodwill and Other Intangible Assets - Long-lived asset impairment disclosure (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015		Jun. 28, 2014
Finite-Lived Intangible Assets [Line Items]
Impairment of long-lived assets and goodwill		$ 1.2	$ 80.4	$ 1.2		$ 80.4
Goodwill impairment loss	[1]			0
AVC
Finite-Lived Intangible Assets [Line Items]
Impairment of long-lived assets and goodwill			80.4
Impairment of intangible assets			74.7
Goodwill impairment loss			4.4	$ 0	[1]
Impairment of property and equipment			$ 1.3
Impairment of property and equipment to be disposed of		$ 1.2
[1]	Acquisition adjustments recorded during the first half of 2015 for the ERG and RCH segments relate to the acquisition of Anthro and Reznor, respectively. See Note B, “Acquisitions and Dispositions”.

Goodwill and Other Intangible37

Goodwill and Other Intangible Assets - Rollforward (Details) - USD ($) $ in Millions		3 Months Ended	6 Months Ended
		Jun. 28, 2014	Jun. 27, 2015
Goodwill [Roll Forward]
Gross goodwill, beginning balance	[1]		$ 478.7
Impairment losses	[1]		(4.4)
Net goodwill	[1]		474.3
Goodwill purchase adjustment	[2]		25.2
Goodwill impairment loss	[2]		0
Total Goodwill Adjustments	[2]		25.2
Gross goodwill, ending balance	[1]		503.9
Impairment losses	[1]		(4.4)
Net goodwill	[1]		499.5
AQH
Goodwill [Roll Forward]
Gross goodwill, beginning balance	[1]		156.8
Impairment losses	[1]		0
Net goodwill	[1]		156.8
Goodwill purchase adjustment	[2]		0
Goodwill impairment loss	[2]		0
Total Goodwill Adjustments	[2]		0
Gross goodwill, ending balance	[1]		156.8
Impairment losses	[1]		0
Net goodwill	[1]		156.8
SCS
Goodwill [Roll Forward]
Gross goodwill, beginning balance	[1]		80.9
Impairment losses	[1]		0
Net goodwill	[1]		80.9
Goodwill purchase adjustment	[2]		0
Goodwill impairment loss	[2]		0
Total Goodwill Adjustments	[2]		0
Gross goodwill, ending balance	[1]		80.9
Impairment losses	[1]		0
Net goodwill	[1]		80.9
ERG
Goodwill [Roll Forward]
Gross goodwill, beginning balance	[1]		131.4
Impairment losses	[1]		0
Net goodwill	[1]		131.4
Goodwill purchase adjustment	[2]		25.1
Goodwill impairment loss	[2]		0
Total Goodwill Adjustments	[2]		25.1
Gross goodwill, ending balance	[1]		156.5
Impairment losses	[1]		0
Net goodwill	[1]		156.5
RCH
Goodwill [Roll Forward]
Gross goodwill, beginning balance	[1]		105.2
Impairment losses	[1]		0
Net goodwill	[1]		105.2
Goodwill purchase adjustment	[2]		0.1
Goodwill impairment loss	[2]		0
Total Goodwill Adjustments	[2]		0.1
Gross goodwill, ending balance	[1]		105.3
Impairment losses	[1]		0
Net goodwill	[1]		105.3
AVC
Goodwill [Roll Forward]
Gross goodwill, beginning balance	[1]		4.4
Impairment losses	[1]		(4.4)
Net goodwill	[1]		0
Goodwill purchase adjustment	[2]		0
Goodwill impairment loss		$ 4.4	0	[2]
Total Goodwill Adjustments	[2]		0
Gross goodwill, ending balance	[1]		4.4
Impairment losses	[1]		(4.4)
Net goodwill	[1]		$ 0
[1]	The CAS and combined AVC reporting units did not have goodwill for any periods presented.
[2]	Acquisition adjustments recorded during the first half of 2015 for the ERG and RCH segments relate to the acquisition of Anthro and Reznor, respectively. See Note B, “Acquisitions and Dispositions”.

Cash Flows (Details)

Cash Flows (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014
Supplemental Cash Flow Elements [Abstract]
Interest paid	$ 49.3	$ 47.8
Income taxes paid	$ 7.7	$ 5.6

Notes, Mortgage Notes and Obl39

Notes, Mortgage Notes and Obligations Payable (Details) - USD ($)	May. 04, 2015	Apr. 02, 2015	Apr. 30, 2014	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014	Dec. 31, 2014	Jul. 31, 2015	Jun. 03, 2015
Debt Instrument [Line Items]
Deferred debt expense				$ 15,100,000		$ 15,100,000		$ 17,300,000
Loss from debt retirement				$ (14,800,000)	$ (1,800,000)	(14,800,000)	$ (1,800,000)
Capacity to make payments, including dividends						$ 114,700,000
Senior Notes | Incremental Loan
Debt Instrument [Line Items]
Effective interest rate				3.50%		3.50%
Senior Notes | Senior 10% Notes due 2018
Debt Instrument [Line Items]
Interest rate		10.00%
Senior Notes | 8.5% Notes
Debt Instrument [Line Items]
Interest rate				8.50%		8.50%
Senior Secured Term Loan
Debt Instrument [Line Items]
Face amount of secured term loan			$ 350,000,000
Senior Secured Term Loan | Incremental Loan
Debt Instrument [Line Items]
Outstanding borrowings		$ 265,000,000
Periodic payment (percent of outstanding balance)		0.25%
Expected balloon payment to be made		$ 251,100,000
Senior Secured Term Loan | Senior 10% Notes due 2018
Debt Instrument [Line Items]
Redemption price, percentage	105.00%
Loans Payable | Senior 10% Notes due 2018
Debt Instrument [Line Items]
Loss from debt retirement				$ (14,800,000)
Loans Payable | Senior Secured Term Loan Due 2020
Debt Instrument [Line Items]
Debt Issuance Cost			6,300,000	2,700,000
Deferred debt expense			4,600,000	2,500,000		$ 2,500,000
Loans Payable | Senior Secured Term Loan Due 2017
Debt Instrument [Line Items]
Outstanding borrowings			$ 93,000,000
Loss from debt retirement					$ (1,800,000)			$ (2,300,000)
Revolving Credit Facility
Debt Instrument [Line Items]
Secured debt outstanding				129,000,000		129,000,000
Outstanding letters of credit				11,900,000		11,900,000
Remaining borrowing capacity				159,100,000		159,100,000
Excess availability before triggering cash deposit requirements				$ 129,100,000		$ 129,100,000
Revolving Credit Facility | Amended ABL Facility
Debt Instrument [Line Items]
Covenant terms requirement to deposit cash, Minimum										$ 30,000,000
Covenant terms requirement to deposit cash, Percent of credit facilities, Minimum										10.00%
Covenant terms requirement to deposit cash, Percent of borrowing base, Minimum										12.50%
Subsequent Event | Revolving Credit Facility
Debt Instrument [Line Items]
Secured debt outstanding									$ 134,000,000
Outstanding letters of credit									11,900,000
Remaining borrowing capacity									154,100,000
Excess availability before triggering cash deposit requirements									$ 124,100,000

Exit and Disposal Activities -

Exit and Disposal Activities - Manufacturing Rationalization and Relocation (Details) - Jun. 27, 2015 - Manufacturing Rationalization and Relocation - USD ($) $ in Millions		Total		Total
Restructuring Cost and Reserve [Line Items]
Restructuring charges		$ 2.4	[1]	$ 17.7
Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost	[2]	18		18
Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost	[2]	20		20
Employee Related Costs | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost	[2]	9		9
Employee Related Costs | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost	[2]	10		10
Other costs, including machinery and equipment relocation and installation
Restructuring Cost and Reserve [Line Items]
Restructuring charges	[1]	2.2
Other costs, including machinery and equipment relocation and installation | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost	[2]	9		9
Other costs, including machinery and equipment relocation and installation | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost	[2]	10		10
RCH
Restructuring Cost and Reserve [Line Items]
Restructuring charges		2	[1]	16.1
RCH | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost		16.4		16.4
RCH | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost		18.4		18.4
CAS
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0.4	[1]	1.6
CAS | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost		1.6		1.6
CAS | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost		$ 1.6		$ 1.6
[1]	Approximately $2.0 million and $0.4 million of costs were recorded in the RCH and CAS segments, respectively, during the first half of 2015.
[2]	The range of total estimated exit and disposal activities by segment are as follows: RCH Expected range of $16.4 million to $18.4 million, CAS Expected range of $1.6 million to $1.6 million for a total expected range of $18.0 million to $20.0 million

Exit and Disposal Activities 41

Exit and Disposal Activities - Warehousing & Distribution (Details) - Jun. 27, 2015 - Warehousing and Distribution Consolidation - USD ($) $ in Millions	Total
Restructuring Cost and Reserve [Line Items]
Outsourcing agreement, period	5 years
Employee Related and Other Costs
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 2.7
Employee Related and Other Costs | SCS
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	1.7
Employee Related and Other Costs | ERG
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	0.6
Employee Related and Other Costs | AVC
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 0.4

Exit and Disposal Activities 42

Exit and Disposal Activities - Subsidiary Combinations (Details) - USD ($) $ in Millions	Jul. 28, 2015	Jun. 27, 2015
Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Cost incurred to date		$ 17.9
Subsidiary Combinations | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost		18
Subsidiary Combinations | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost		18.3
Subsidiary Combinations | One-time Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Cost incurred to date		5
Subsidiary Combinations | Inventory Values Adjustment Costs [Member]
Restructuring Cost and Reserve [Line Items]
Cost incurred to date		3.5
Subsidiary Combinations | Facility Closing
Restructuring Cost and Reserve [Line Items]
Cost incurred to date		9.4
Subsidiary Combinations | SCS
Restructuring Cost and Reserve [Line Items]
Cost incurred to date		0.9
Subsidiary Combinations | SCS | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost		0.9
Subsidiary Combinations | SCS | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost		0.9
Subsidiary Combinations | RCH
Restructuring Cost and Reserve [Line Items]
Cost incurred to date		1.3
Subsidiary Combinations | RCH | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost		1.3
Subsidiary Combinations | RCH | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost		1.3
Subsidiary Combinations | AVC
Restructuring Cost and Reserve [Line Items]
Cost incurred to date		15.7
Subsidiary Combinations | AVC | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost		15.8
Subsidiary Combinations | AVC | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost		$ 16.1
Subsequent Event | AVC Restructuring | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost	$ 6
Subsequent Event | AVC Restructuring | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost	$ 8

Exit and Disposal Activities 43

Exit and Disposal Activities - Best Restructuring (Details) - Best Restructuring $ in Millions	Jun. 27, 2015USD ($)
Restructuring Cost and Reserve [Line Items]
Expected cost	$ 18
Cost incurred to date	18
Special Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	17.6
Other Costs
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 0.4

Exit and Disposal Activities 44

Exit and Disposal Activities - CAS Segment Consolidation (Details) - Subsequent Event Type [Domain] - CAS Segment Consolidation - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 27, 2015	Jun. 27, 2015	May. 04, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 4.8	$ 4.8
Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost			$ 10
Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost			$ 15

Exit and Disposal Activities 45

Exit and Disposal Activities - Other Restructuring Activities (Details) - Jun. 27, 2015 - Other Restructuring Activities - USD ($) $ in Millions		Total
Restructuring Cost and Reserve [Line Items]
Restructuring charges	[1]	$ 3.5
Severance
Restructuring Cost and Reserve [Line Items]
Restructuring charges	[1]	1.8
Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	[1]	1.7
RCH
Restructuring Cost and Reserve [Line Items]
Cost incurred to date		2.6
Restructuring charges	[1]	2.6
RCH | Severance
Restructuring Cost and Reserve [Line Items]
Cost incurred to date		1.8
RCH | Other Costs
Restructuring Cost and Reserve [Line Items]
Cost incurred to date		0.8
RCH | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost		5
RCH | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost		6
AVC
Restructuring Cost and Reserve [Line Items]
Restructuring charges	[1]	0.9
AVC | Inventory Write-offs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	[1]	$ 0.9
[1]	Approximately $2.6 million and $0.9 million of costs were recorded in the RCH and AVC segments, respectively, during the first half of 2015.

Exit and Disposal Activities 46

Exit and Disposal Activities - Changes in Restructuring Reserve (Details) - Jun. 27, 2015 - USD ($) $ in Millions		Total	Total		Total
Manufacturing Rationalization and Relocation
Restructuring Reserve [Roll Forward]
Beginning Balance			$ 5.2
Provision			2.4	[1]	$ 17.7
Payments			(6.4)
Other			0
Ending Balance		$ 1.2	1.2		1.2
Manufacturing Rationalization and Relocation | RCH
Restructuring Reserve [Roll Forward]
Provision			2	[1]	16.1
Manufacturing Rationalization and Relocation | CAS
Restructuring Reserve [Roll Forward]
Provision			0.4	[1]	1.6
Manufacturing Rationalization and Relocation | Severance
Restructuring Reserve [Roll Forward]
Beginning Balance			5.2
Provision	[1]		0.2
Payments			(4.2)
Other			0
Ending Balance		1.2	1.2		1.2
Manufacturing Rationalization and Relocation | Other Costs
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision	[1]		2.2
Payments			(2.2)
Other			0
Ending Balance		0	0		0
Warehousing and Distribution Consolidation
Restructuring Reserve [Roll Forward]
Beginning Balance			0.5
Provision	[2]		(0.3)
Payments			(0.2)
Other			0
Ending Balance		0	0		0
Warehousing and Distribution Consolidation | Severance
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision	[2]		0
Payments			0
Other			0
Ending Balance		0	0		0
Warehousing and Distribution Consolidation | Other Costs
Restructuring Reserve [Roll Forward]
Beginning Balance			0.5
Provision	[2]		(0.3)
Payments			(0.2)
Other			0
Ending Balance		0	0		0
Subsidiary Combinations
Restructuring Reserve [Roll Forward]
Beginning Balance			1.7
Provision	[3]		0.2
Payments			(1.4)
Other			(0.2)
Ending Balance		0.3	0.3		0.3
Subsidiary Combinations | Severance
Restructuring Reserve [Roll Forward]
Beginning Balance			0.7
Provision	[3]		0
Payments			(0.6)
Other			0
Ending Balance		0.1	0.1		0.1
Subsidiary Combinations | Other Costs
Restructuring Reserve [Roll Forward]
Beginning Balance			1
Provision	[3]		0.2
Payments			(0.8)
Other			(0.2)
Ending Balance		0.2	0.2		0.2
Best Restructuring
Restructuring Reserve [Roll Forward]
Beginning Balance			0.4
Provision			0.4
Payments			(0.6)
Other			0
Ending Balance		0.2	0.2		0.2
Best Restructuring | Severance
Restructuring Reserve [Roll Forward]
Beginning Balance			0.4
Provision			0.4
Payments			(0.6)
Other			0
Ending Balance		0.2	0.2		0.2
Best Restructuring | Other Costs
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision			0
Payments			0
Other			0
Ending Balance		0	0		0
CAS Segment Consolidation
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision		4.8	4.8
Payments			(0.6)
Other			(0.2)
Ending Balance		4.4	4.4		4.4
CAS Segment Consolidation | Severance
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision			1.6
Payments			(0.1)
Other			0
Ending Balance		1.5	1.5		1.5
CAS Segment Consolidation | Other Costs
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision			3.2
Payments			(0.5)
Other			(0.2)
Ending Balance		2.9	2.9		2.9
Other Restructuring Activities
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision	[4]		3.5
Payments			(0.7)
Other			0
Ending Balance		2.8	2.8		2.8
Other Restructuring Activities | RCH
Restructuring Reserve [Roll Forward]
Provision	[4]		2.6
Other Restructuring Activities | AVC
Restructuring Reserve [Roll Forward]
Provision	[4]		0.9
Other Restructuring Activities | Severance
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision	[4]		1.8
Payments			(0.5)
Other			0
Ending Balance		1.3	1.3		1.3
Other Restructuring Activities | Other Costs
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision	[4]		1.7
Payments			(0.2)
Other			0
Ending Balance		$ 1.5	$ 1.5		$ 1.5
[1]	Approximately $2.0 million and $0.4 million of costs were recorded in the RCH and CAS segments, respectively, during the first half of 2015.
[2]	All activity during the first half of 2015 was recorded in the SCS segment.
[3]	All costs during the first half of 2015 were recorded in the AVC segments.
[4]	Approximately $2.6 million and $0.9 million of costs were recorded in the RCH and AVC segments, respectively, during the first half of 2015.

Exit and Disposal Activities 47

Exit and Disposal Activities - Summary of Exit and Disposal Activities (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended			28 Months Ended
		Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015		Jun. 28, 2014	Jun. 27, 2015
Manufacturing Rationalization and Relocation
Restructuring Cost and Reserve [Line Items]
Restructuring charges				$ 2.4	[1]		$ 17.7
Warehousing and Distribution Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges	[2]			(0.3)
Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Restructuring charges	[3]			0.2
CAS Segment Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges		$ 4.8		4.8
Best Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges				0.4
Exit and Disposal Activities
Restructuring Cost and Reserve [Line Items]
Restructuring charges		9.5	$ 2.5	11		$ 4.4
Exit and Disposal Activities | Manufacturing Rationalization and Relocation
Restructuring Cost and Reserve [Line Items]
Restructuring charges		1.5	1.6	2.4		2.7
Exit and Disposal Activities | Warehousing and Distribution Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0	0.2	(0.3)		0.9
Exit and Disposal Activities | Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0.1	0.7	0.2		0.8
Exit and Disposal Activities | CAS Segment Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges		4.8	0	4.8		0
Exit and Disposal Activities | Best Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0.2	0	0.4		0
Exit and Disposal Activities | Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges		2.9	0	3.5		0
Exit and Disposal Activities | SG&A
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0.9	0.5	1.2		0.8
Exit and Disposal Activities | SG&A | Manufacturing Rationalization and Relocation
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0.1	0	0.1		0
Exit and Disposal Activities | SG&A | Warehousing and Distribution Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0	0.1	0		0.3
Exit and Disposal Activities | SG&A | Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0.1	0.4	0.2		0.5
Exit and Disposal Activities | SG&A | CAS Segment Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0.5	0	0.5		0
Exit and Disposal Activities | SG&A | Best Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0	0	0		0
Exit and Disposal Activities | SG&A | Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0.2	0	0.4		0
Exit and Disposal Activities | COGS
Restructuring Cost and Reserve [Line Items]
Restructuring charges		8.6	2	9.8		3.6
Exit and Disposal Activities | COGS | Manufacturing Rationalization and Relocation
Restructuring Cost and Reserve [Line Items]
Restructuring charges		1.4	1.6	2.3		2.7
Exit and Disposal Activities | COGS | Warehousing and Distribution Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0	0.1	(0.3)		0.6
Exit and Disposal Activities | COGS | Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0	0.3	0		0.3
Exit and Disposal Activities | COGS | CAS Segment Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges		4.3	0	4.3		0
Exit and Disposal Activities | COGS | Best Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges		0.2	0	0.4		0
Exit and Disposal Activities | COGS | Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges		$ 2.7	$ 0	$ 3.1		$ 0
[1]	Approximately $2.0 million and $0.4 million of costs were recorded in the RCH and CAS segments, respectively, during the first half of 2015.
[2]	All activity during the first half of 2015 was recorded in the SCS segment.
[3]	All costs during the first half of 2015 were recorded in the AVC segments.

Commitments and Contingencies -

Commitments and Contingencies - Indemnifications (Details) - Indemnification Agreement - USD ($) $ in Millions	Jun. 27, 2015	Dec. 31, 2014
Commitments and Contingencies [Line Items]
Accrued expenses	$ 2.5	$ 2.5
Other long-term liabilities	1.8	2.4
Recorded liabilities in relation to indemnifications	4.3	4.9
Undiscounted future payments	$ 4.5	$ 5.1

Commitments and Contingencies49

Commitments and Contingencies - Product Warranty and Recall Reserves (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance, beginning of period	$ 54.9	$ 56.5	$ 54.8	$ 56.8
Warranties provided during period	5.2	7.8	11.6	15.3
Settlements made during period	(6.7)	(7.9)	(12.8)	(15.6)
Other changes in liability estimate, including expirations and acquisitions	(0.2)	1.3	(0.4)	1.2
Balance, end of period	$ 53.2	$ 57.7	$ 53.2	$ 57.7

Commitments and Contingencies50

Commitments and Contingencies - Other Commitments and Contingencies (Details) - Jun. 27, 2015 - USD ($) $ in Millions	Total	Total
Commitments and Contingencies Disclosure [Abstract]
Professional Fees	$ 0.4	$ 1.4

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014	Dec. 31, 2014
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Benefit from income taxes	$ (2.7)	$ (14.3)	$ (8.3)	$ (17.3)
Effective tax rate (percentage)			33.90%	24.00%
Income tax at the federal statutory rate (percentage)			35.00%	35.00%
Unrecognized tax benefits related to deductions for share-based compensation			$ 5.4
Noncurrent liability for uncertain tax positions	19		19		$ 18.3
Unrecognized tax benefits	24.9		24.9		24.2
Unrecognized tax benefits that would impact effective tax rate	11.8		11.8		11.3
Interest on income taxes accrued	4.5		4.5		$ 4.1
Statute of Limitations Expected to Expire | State and Local Jurisdiction
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Amount of unrecorded benefit	$ 0.9		$ 0.9

Segment Information and Conce52

Segment Information and Concentration of Risk - Segment Operating Results (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Segment Reporting Information [Line Items]
Net sales	$ 703.9	$ 718.6	$ 1,276.6	$ 1,266.4
Operating earnings (loss)	34.7	(32.1)	42.4	(19.6)
Impairment of long-lived assets and goodwill	(1.2)	(80.4)	(1.2)	(80.4)
Net interest expense	(24.9)	(26.6)	(52.1)	(50.7)
Loss from debt retirement	(14.8)	(1.8)	(14.8)	(1.8)
Loss before benefit from income taxes	(5)	(60.5)	(24.5)	(72.1)
AVC
Segment Reporting Information [Line Items]
Impairment of long-lived assets and goodwill		(80.4)
Operating Segments
Segment Reporting Information [Line Items]
Operating earnings (loss)	48.2	66.9	69	94.7
Operating Segments | AQH
Segment Reporting Information [Line Items]
Net sales	151.8	151.5	290.1	292.3
Operating earnings (loss)	19.4	17.3	32.8	26.9
Operating Segments | SCS
Segment Reporting Information [Line Items]
Net sales	145.1	161.5	241.6	246.8
Operating earnings (loss)	18.5	22	23.1	23.1
Operating Segments | ERG
Segment Reporting Information [Line Items]
Net sales	85.8	69.3	156.6	130.9
Operating earnings (loss)	15.4	11.6	23.4	19.1
Operating Segments | RCH
Segment Reporting Information [Line Items]
Net sales	169.9	169.2	303.2	281.2
Operating earnings (loss)	(2.1)	9.4	(7.8)	11.7
Operating Segments | CAS
Segment Reporting Information [Line Items]
Net sales	115.3	130.1	216.6	242.3
Operating earnings (loss)	1.1	14.7	4	26.7
Operating Segments | AVC
Segment Reporting Information [Line Items]
Net sales	36	37	68.5	72.9
Operating earnings (loss)	(4.1)	(8.1)	(6.5)	(12.8)
Unallocated Amount to Segment
Segment Reporting Information [Line Items]
Operating earnings (loss)	(12.3)	(18.6)	(25.4)	(33.9)
Intersegment Eliminations
Segment Reporting Information [Line Items]
Net sales	$ 3.1	$ 4.7	$ 6.1	$ 8.2

Segment Information and Conce53

Segment Information and Concentration of Risk - Segment Assets (Details) - USD ($) $ in Millions	Jun. 27, 2015	Dec. 31, 2014
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 2,311.3	$ 2,209.1
Operating Segments
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	2,209.4	2,082.4
Operating Segments | AQH
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	592.6	585.7
Operating Segments | SCS
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	388.4	339.6
Operating Segments | ERG
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	425.9	365
Operating Segments | RCH
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	552.5	549.6
Operating Segments | CAS
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	187.2	179.3
Operating Segments | AVC
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	62.8	63.2
Segment Reconciling Items
Segment Reporting, Asset Reconciling Item [Line Items]
Cash and cash equivalents, including current restricted cash	26.5	59
Deferred tax assets	37.5	28.1
Other assets, including long-term restricted investments and marketable securities	$ 37.9	$ 39.6

Equity Activity - Share Based C

Equity Activity - Share Based Compensation (Details)	6 Months Ended
	Jun. 27, 2015shares
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period	67,816
Shares forfeited in period	(61,493)
Shares vested in period	61,208
Restricted Stock | Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares paid for tax withholding	17,220
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options exercised in period	49,204
Employee Stock Option | Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares paid for tax withholding	26,056

Equity Activity - Comprehensive

Equity Activity - Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period		$ (41.8)		$ (35.7)
Other comprehensive income (loss) before reclassifications		2.4		(4.1)
Amounts reclassified from AOCI to SG&A	[1]	0.3		0.7
Other comprehensive income (loss)		2.7	$ 1.8	(3.4)	$ (0.7)
Balance, end of period		(39.1)		(39.1)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period		(14.9)		(8.8)
Other comprehensive income (loss) before reclassifications		2.3		(3.8)
Amounts reclassified from AOCI to SG&A	[1]	0		0
Other comprehensive income (loss)		2.3		(3.8)
Balance, end of period		(12.6)		(12.6)
Pension Liability Adjustment
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period		(26.9)		(26.9)
Other comprehensive income (loss) before reclassifications		0.1		(0.3)
Amounts reclassified from AOCI to SG&A	[1]	0.3		0.7
Other comprehensive income (loss)		0.4		0.4
Balance, end of period		$ (26.5)		$ (26.5)
[1]	For additional information, see Note L, "Pension, Profit Sharing and & Other Post-Retirement Benefits".

Earnings (Loss) per Share - Rec

Earnings (Loss) per Share - Reconciliations Between Basic and Diluted Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Earnings Per Share [Abstract]
Net loss	$ (2.3)	$ (46.2)	$ (16.2)	$ (54.8)
Weighted average common shares outstanding (in shares)	15,953,059	15,557,173	15,931,599	15,527,173
Dilutive effect of common share equivalents (in shares)	0	0	0	0
Dilutive shares outstanding (in shares)	15,953,059	15,557,173	15,931,599	15,527,173
Basic loss per share (in dollars per share)	$ (0.14)	$ (2.97)	$ (1.02)	$ (3.53)
Diluted loss per share (in dollars per share)	$ (0.14)	$ (2.97)	$ (1.02)	$ (3.53)

Earnings (Loss) per Share - Com

Earnings (Loss) per Share - Common Share Equivalents Excluded (Details) - shares		3 Months Ended		6 Months Ended
		Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)		914,639	1,708,219	910,443	1,692,922
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	[1]	0	645,746	0	645,969
Restricted Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)		318,252	429,554	331,971	410,410
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)		596,387	632,919	578,472	636,543
[1]	All warrants were either exercised or expired prior to December 31, 2014.

Pension, Profit Sharing & Oth58

Pension, Profit Sharing & Other Post-Retirement Benefits - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Pension, profit sharing and other post-retirement health benefit expense charged to operations	$ 2.8	$ 2.7	$ 5.9	$ 5.5
Pension Plans, Defined Benefit
Defined Benefit Plan Disclosure [Line Items]
Estimated total employer contributions in current fiscal year			6
Contributions by employer in current year			$ 3.4
Estimated future employer contributions in fiscal year 2015					$ 7.9

Pension, Profit Sharing & Oth59

Pension, Profit Sharing & Other Post-Retirement Benefits - Periodic Benefit Cost (Details) - Pension Plans, Defined Benefit - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0.3	$ 0.1	$ 0.5	$ 0.3
Interest cost	1.6	1.9	3.2	3.8
Expected return on plan assets	(1.8)	(1.9)	(3.6)	(3.8)
Net amortization of actuarial loss	0.3	0	0.7	0
Net periodic benefit cost	$ 0.4	$ 0.1	$ 0.8	$ 0.3

Fair Value (Details)

Fair Value (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 27, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Fair value of long-term debt	$ 56.1	$ 68.6
Unamortized premium	4.1	4.8
Unamortized discount	$ 5.7	$ 1.9
Senior Notes | 8.5% Notes
Debt Instrument [Line Items]
Interest rate	8.50%
Level 3 Fair Value Inputs | Nonrecurring | RCH
Debt Instrument [Line Items]
Building and land held for sale	$ 2.7
SG&A charge recorded	$ 0.4

Guarantor Financial Statement61

Guarantor Financial Statements - Narrative (Details)	Jun. 27, 2015
Senior Notes | 8.5% Notes
Debt Instrument [Line Items]
Interest rate	8.50%

Guarantor Financial Statement62

Guarantor Financial Statements - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Millions		Jun. 27, 2015	Dec. 31, 2014	Jun. 28, 2014	Dec. 31, 2013
Current Assets:
Unrestricted cash and cash equivalents		$ 26.2	$ 58.4	$ 91.3	$ 80.9
Restricted cash		0.3	0.6
Accounts receivable, less allowances		422.4	324.9
Intercompany receivables		0	0
Inventories, net		394.4	374.3
Prepaid expenses		19.3	18.4
Other current assets		22.6	18.1
Deferred tax assets		37.5	28.1
Total current assets		922.7	822.8
Property and Equipment, at Cost:
Total property and equipment, net		228.1	238
Other Long-term Assets:
Investment in subsidiaries and long-term receivable from (to) subsidiaries		0	0
Goodwill	[1]	499.5	474.3
Intangible assets, less accumulated amortization		630.7	642.6
Deferred tax asset		0	0
Other assets		30.3	31.4
Total other long-term assets		1,160.5	1,148.3
Total Assets		2,311.3	2,209.1
Current Liabilities:
Short-term bank obligations		0.3	0.6
Current maturities of long-term debt		7.9	6.3
Accounts payable		293.2	288.8
Accrued expenses and taxes		216.7	222.4
Current deferred taxes		0	0
Intercompany payables		0	0
Total current liabilities		518.1	518.1
Other Liabilities:
Deferred income taxes		117.5	123.5
Other long-term liabilities		177.7	185.9
Long-term intercompany payables		0	0
Total other long-term liabilities		295.2	309.4
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities		1,473.8	1,339.4
Stockholders' investment (deficit)		24.2	42.2
Total Liabilities and Stockholders' Investment		2,311.3	2,209.1
Eliminations
Current Assets:
Unrestricted cash and cash equivalents		0	0
Restricted cash		0	0
Accounts receivable, less allowances		0	0
Intercompany receivables		(95.6)	(84)
Inventories, net		(7.6)	(7.4)
Prepaid expenses		0	0
Other current assets		0	0
Deferred tax assets		(0.4)	(1.1)
Total current assets		(103.6)	(92.5)
Property and Equipment, at Cost:
Total property and equipment, net		0	0
Other Long-term Assets:
Investment in subsidiaries and long-term receivable from (to) subsidiaries		(1,800.6)	(1,792.1)
Goodwill		0	0
Intangible assets, less accumulated amortization		(9.2)	(9.6)
Deferred tax asset		(14.1)	(13.9)
Other assets		0	0
Total other long-term assets		(1,823.9)	(1,815.6)
Total Assets		(1,927.5)	(1,908.1)
Current Liabilities:
Short-term bank obligations		0	0
Current maturities of long-term debt		0	0
Accounts payable		0	0
Accrued expenses and taxes		0	0
Current deferred taxes		(0.4)	(1.1)
Intercompany payables		(95.6)	(84)
Total current liabilities		(96)	(85.1)
Other Liabilities:
Deferred income taxes		(17)	(16.7)
Other long-term liabilities		0	0
Long-term intercompany payables		(110.6)	(119.6)
Total other long-term liabilities		(127.6)	(136.3)
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities		0	0
Stockholders' investment (deficit)		(1,703.9)	(1,686.7)
Total Liabilities and Stockholders' Investment		(1,927.5)	(1,908.1)
Nortek | Reportable Legal Entities
Current Assets:
Unrestricted cash and cash equivalents		4.4	17.5	37.5	23.2
Restricted cash		0.1	0.2
Accounts receivable, less allowances		0	0
Intercompany receivables		1.1	3.2
Inventories, net		0	0
Prepaid expenses		2.1	2.5
Other current assets		0.1	0
Deferred tax assets		11	4.1
Total current assets		18.8	27.5
Property and Equipment, at Cost:
Total property and equipment, net		11.7	11.9
Other Long-term Assets:
Investment in subsidiaries and long-term receivable from (to) subsidiaries		1,530.2	1,376.2
Goodwill		0	0
Intangible assets, less accumulated amortization		0	0
Deferred tax asset		14.1	13.9
Other assets		17	19.1
Total other long-term assets		1,561.3	1,409.2
Total Assets		1,591.8	1,448.6
Current Liabilities:
Short-term bank obligations		0	0
Current maturities of long-term debt		6.3	3.8
Accounts payable		2.2	2.4
Accrued expenses and taxes		36.5	32.7
Current deferred taxes		0	0
Intercompany payables		0	0
Total current liabilities		45	38.9
Other Liabilities:
Deferred income taxes		0	0
Other long-term liabilities		53.7	34.6
Long-term intercompany payables		0	0
Total other long-term liabilities		53.7	34.6
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities		1,468.9	1,332.9
Stockholders' investment (deficit)		24.2	42.2
Total Liabilities and Stockholders' Investment		1,591.8	1,448.6
Guarantor Subsidiaries | Reportable Legal Entities
Current Assets:
Unrestricted cash and cash equivalents		0.5	5.1	14.1	20
Restricted cash		0.2	0.4
Accounts receivable, less allowances		354.4	257.3
Intercompany receivables		0	0
Inventories, net		318	303.5
Prepaid expenses		12.2	10.5
Other current assets		9.8	7.2
Deferred tax assets		26.9	25.1
Total current assets		722	609.1
Property and Equipment, at Cost:
Total property and equipment, net		160.1	163
Other Long-term Assets:
Investment in subsidiaries and long-term receivable from (to) subsidiaries		270.4	415.9
Goodwill		459.5	434.4
Intangible assets, less accumulated amortization		586.7	596.5
Deferred tax asset		0	0
Other assets		12.3	11.4
Total other long-term assets		1,328.9	1,458.2
Total Assets		2,211	2,230.3
Current Liabilities:
Short-term bank obligations		0	0
Current maturities of long-term debt		1.6	2.5
Accounts payable		153.4	157
Accrued expenses and taxes		138.3	145.7
Current deferred taxes		0	0
Intercompany payables		95.6	84
Total current liabilities		388.9	389.2
Other Liabilities:
Deferred income taxes		120.2	126.4
Other long-term liabilities		99.7	125.1
Long-term intercompany payables		0	0
Total other long-term liabilities		219.9	251.5
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities		4.9	6.5
Stockholders' investment (deficit)		1,597.3	1,583.1
Total Liabilities and Stockholders' Investment		2,211	2,230.3
Non-Guarantor Subsidiaries | Reportable Legal Entities
Current Assets:
Unrestricted cash and cash equivalents		21.3	35.8	$ 39.7	$ 37.7
Restricted cash		0	0
Accounts receivable, less allowances		68	67.6
Intercompany receivables		94.5	80.8
Inventories, net		84	78.2
Prepaid expenses		5	5.4
Other current assets		12.7	10.9
Deferred tax assets		0	0
Total current assets		285.5	278.7
Property and Equipment, at Cost:
Total property and equipment, net		56.3	63.1
Other Long-term Assets:
Investment in subsidiaries and long-term receivable from (to) subsidiaries		0	0
Goodwill		40	39.9
Intangible assets, less accumulated amortization		53.2	55.7
Deferred tax asset		0	0
Other assets		1	0.9
Total other long-term assets		94.2	96.5
Total Assets		436	438.3
Current Liabilities:
Short-term bank obligations		0.3	0.6
Current maturities of long-term debt		0	0
Accounts payable		137.6	129.4
Accrued expenses and taxes		41.9	44
Current deferred taxes		0.4	1.1
Intercompany payables		0	0
Total current liabilities		180.2	175.1
Other Liabilities:
Deferred income taxes		14.3	13.8
Other long-term liabilities		24.3	26.2
Long-term intercompany payables		110.6	119.6
Total other long-term liabilities		149.2	159.6
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities		0	0
Stockholders' investment (deficit)		106.6	103.6
Total Liabilities and Stockholders' Investment		$ 436	$ 438.3
[1]	The CAS and combined AVC reporting units did not have goodwill for any periods presented.

Guarantor Financial Statement63

Guarantor Financial Statements - Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Condensed Financial Statements, Captions [Line Items]
Net Sales	$ 703.9	$ 718.6	$ 1,276.6	$ 1,266.4
Cost of products sold	505.8	509	911.7	902.5
Gross profit	198.1	209.6	364.9	363.9
Selling, general and administrative expense, net	146.1	146.1	289.4	274.3
Non-cash impairment charges	1.2	80.4	1.2	80.4
Amortization of intangible assets	16.1	15.2	31.9	28.8
Operating earnings (loss)	34.7	(32.1)	42.4	(19.6)
Net interest expense	(24.9)	(26.6)	(52.1)	(50.7)
Loss from debt retirement	(14.8)	(1.8)	(14.8)	(1.8)
Loss before benefit from income taxes	(5)	(60.5)	(24.5)	(72.1)
Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes	0	0	0	0
(Loss) earnings before (benefit) provision for income taxes	(5)	(60.5)	(24.5)	(72.1)
(Benefit) provision for income taxes	(2.7)	(14.3)	(8.3)	(17.3)
Net loss	(2.3)	(46.2)	(16.2)	(54.8)
Currency translation adjustment	2.3	2.1	(3.8)	(0.4)
Total pension liability adjustments, net of tax	0.4	(0.3)	0.4	(0.3)
Other comprehensive income (loss)	2.7	1.8	(3.4)	(0.7)
Comprehensive income (loss)	0.4	(44.4)	(19.6)	(55.5)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net Sales	(133.9)	(148.9)	(231.7)	(252.4)
Cost of products sold	(133)	(148.5)	(231.5)	(250.3)
Gross profit	(0.9)	(0.4)	(0.2)	(2.1)
Selling, general and administrative expense, net	0	0	0	0
Non-cash impairment charges	0	0	0	0
Amortization of intangible assets	(0.2)	(0.2)	(0.4)	(0.4)
Operating earnings (loss)	(0.7)	(0.2)	0.2	(1.7)
Net interest expense	0	0	0	0
Loss from debt retirement	0	0	0	0
Loss before benefit from income taxes	(0.7)	(0.2)	0.2	(1.7)
Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes	(25.6)	36.9	(33.1)	25.9
(Loss) earnings before (benefit) provision for income taxes	(26.3)	36.7	(32.9)	24.2
(Benefit) provision for income taxes	(11.1)	9.4	(15.1)	3.1
Net loss	(15.2)	27.3	(17.8)	21.1
Currency translation adjustment	(2.3)	(2)	2.9	0.4
Total pension liability adjustments, net of tax	(0.3)	0.3	(0.3)	0.3
Other comprehensive income (loss)	(2.6)	(1.7)	2.6	0.7
Comprehensive income (loss)	(17.8)	25.6	(15.2)	21.8
Nortek | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net Sales	0	0	0	0
Cost of products sold	0	0	0	0
Gross profit	0	0	0	0
Selling, general and administrative expense, net	12.6	18.4	25.4	33.7
Non-cash impairment charges	0	0	0	0
Amortization of intangible assets	0	0	0	0
Operating earnings (loss)	(12.6)	(18.4)	(25.4)	(33.7)
Net interest expense	(24)	(25.8)	(50.3)	(49.7)
Loss from debt retirement	(14.8)	(1.8)	(14.8)	(1.8)
Loss before benefit from income taxes	(51.4)	(46)	(90.5)	(85.2)
Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes	46.4	(14.5)	66	13.1
(Loss) earnings before (benefit) provision for income taxes	(5)	(60.5)	(24.5)	(72.1)
(Benefit) provision for income taxes	(2.7)	(14.3)	(8.3)	(17.3)
Net loss	(2.3)	(46.2)	(16.2)	(54.8)
Currency translation adjustment	2.3	2.1	(3.8)	(0.4)
Total pension liability adjustments, net of tax	0.4	(0.3)	0.4	(0.3)
Other comprehensive income (loss)	2.7	1.8	(3.4)	(0.7)
Comprehensive income (loss)	0.4	(44.4)	(19.6)	(55.5)
Guarantor Subsidiaries | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net Sales	612	624.3	1,094.8	1,086.1
Cost of products sold	445.5	447.5	793.6	776.8
Gross profit	166.5	176.8	301.2	309.3
Selling, general and administrative expense, net	107.9	101	214.5	193
Non-cash impairment charges	0.2	70.1	0.2	70.1
Amortization of intangible assets	14.8	14	29.5	27.1
Operating earnings (loss)	43.6	(8.3)	57	19.1
Net interest expense	(0.9)	(0.8)	(1.8)	(0.9)
Loss from debt retirement	0	0	0	0
Loss before benefit from income taxes	42.7	(9.1)	55.2	18.2
Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes	(20.9)	(22.7)	(32.8)	(39.5)
(Loss) earnings before (benefit) provision for income taxes	21.8	(31.8)	22.4	(21.3)
(Benefit) provision for income taxes	7.9	(9)	9.3	(4.8)
Net loss	13.9	(22.8)	13.1	(16.5)
Currency translation adjustment	0	0	0	0
Total pension liability adjustments, net of tax	0	0	0	0
Other comprehensive income (loss)	0	0	0	0
Comprehensive income (loss)	13.9	(22.8)	13.1	(16.5)
Non-Guarantor Subsidiaries | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net Sales	225.8	243.2	413.5	432.7
Cost of products sold	193.3	210	349.6	376
Gross profit	32.5	33.2	63.9	56.7
Selling, general and administrative expense, net	25.6	26.7	49.5	47.6
Non-cash impairment charges	1	10.3	1	10.3
Amortization of intangible assets	1.5	1.4	2.8	2.1
Operating earnings (loss)	4.4	(5.2)	10.6	(3.3)
Net interest expense	0	0	0	(0.1)
Loss from debt retirement	0	0	0	0
Loss before benefit from income taxes	4.4	(5.2)	10.6	(3.4)
Charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes	0.1	0.3	(0.1)	0.5
(Loss) earnings before (benefit) provision for income taxes	4.5	(4.9)	10.5	(2.9)
(Benefit) provision for income taxes	3.2	(0.4)	5.8	1.7
Net loss	1.3	(4.5)	4.7	(4.6)
Currency translation adjustment	2.3	2	(2.9)	(0.4)
Total pension liability adjustments, net of tax	0.3	(0.3)	0.3	(0.3)
Other comprehensive income (loss)	2.6	1.7	(2.6)	(0.7)
Comprehensive income (loss)	$ 3.9	$ (2.8)	$ 2.1	$ (5.3)

Guarantor Financial Statement64

Guarantor Financial Statements - Condensed Consolidating Cash Flow Statement (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014
Cash Flows from operating activities:
Net cash (used in) provided by operating activities	$ (80.9)	$ (60.5)
Cash Flows from investing activities:
Capital expenditures	(20)	(18.3)
Net cash paid for businesses acquired	(51.8)	(254.9)
Intercompany dividends		0
Intercompany contributions	0	0
Proceeds from the sale of property and equipment	0.1	1.6
Change in restricted cash and marketable securities	0.1	0.3
Other, net	(0.6)	(1.5)
Net cash used in investing activities	(72.2)	(272.8)
Cash Flows from financing activities:
Proceeds from ABL and other borrowings	284.1	141.5
Payment of ABL and other borrowings	(158)	(48.1)
Redemption of the 10% Senior Notes due 2018, including redemption premium	(262.5)	0
Net proceeds from borrowings under the senior secured term loan facility due 2020	261.8	349.1
Redemption of the senior secured term loan facility due 2017	0	(93)
Fees paid in connection with debt facilities	(2.7)	(5.9)
Net use from equity transactions	(1.9)	(3.7)
Excess tax benefit on share-based awards	0	3.8
Long-term intercompany advances and loans	0	0
Other, net	0.1	0
Net cash provided by financing activities	120.9	343.7
Net change in unrestricted cash and cash equivalents	(32.2)	10.4
Unrestricted cash and cash equivalents at the beginning of the period	58.4	80.9
Unrestricted cash and cash equivalents at the end of the period	26.2	91.3
Nortek | Reportable Legal Entities
Cash Flows from operating activities:
Net cash (used in) provided by operating activities	(92.5)	(89.7)
Cash Flows from investing activities:
Capital expenditures	(1.1)	(4.9)
Net cash paid for businesses acquired	0	(184.5)
Intercompany dividends		0
Intercompany contributions	(0.9)	(0.3)
Proceeds from the sale of property and equipment	0	0
Change in restricted cash and marketable securities	0	0.1
Other, net	0	0
Net cash used in investing activities	(2)	(189.6)
Cash Flows from financing activities:
Proceeds from ABL and other borrowings	283	140
Payment of ABL and other borrowings	(155.1)	(45.1)
Redemption of the 10% Senior Notes due 2018, including redemption premium	(262.5)
Net proceeds from borrowings under the senior secured term loan facility due 2020	261.8	349.1
Redemption of the senior secured term loan facility due 2017		(93)
Fees paid in connection with debt facilities	(2.7)	(5.9)
Net use from equity transactions	(1.9)	(3.7)
Excess tax benefit on share-based awards		3.8
Long-term intercompany advances and loans	(41.3)	(51.6)
Other, net	0.1	0
Net cash provided by financing activities	81.4	293.6
Net change in unrestricted cash and cash equivalents	(13.1)	14.3
Unrestricted cash and cash equivalents at the beginning of the period	17.5	23.2
Unrestricted cash and cash equivalents at the end of the period	4.4	37.5
Guarantor Subsidiaries | Reportable Legal Entities
Cash Flows from operating activities:
Net cash (used in) provided by operating activities	11.7	17.2
Cash Flows from investing activities:
Capital expenditures	(15.7)	(11.1)
Net cash paid for businesses acquired	(51.8)	0
Intercompany dividends		15.5
Intercompany contributions	0	0
Proceeds from the sale of property and equipment	0.1	1.1
Change in restricted cash and marketable securities	0.1	0.1
Other, net	(0.8)	(1.5)
Net cash used in investing activities	(68.1)	4.1
Cash Flows from financing activities:
Proceeds from ABL and other borrowings	0	0
Payment of ABL and other borrowings	(1.6)	(1.4)
Redemption of the 10% Senior Notes due 2018, including redemption premium	0
Net proceeds from borrowings under the senior secured term loan facility due 2020	0	0
Redemption of the senior secured term loan facility due 2017		0
Fees paid in connection with debt facilities	0	0
Net use from equity transactions	0	0
Excess tax benefit on share-based awards		0
Long-term intercompany advances and loans	53.4	(25.8)
Other, net	0	0
Net cash provided by financing activities	51.8	(27.2)
Net change in unrestricted cash and cash equivalents	(4.6)	(5.9)
Unrestricted cash and cash equivalents at the beginning of the period	5.1	20
Unrestricted cash and cash equivalents at the end of the period	0.5	14.1
Non-Guarantor Subsidiaries | Reportable Legal Entities
Cash Flows from operating activities:
Net cash (used in) provided by operating activities	(0.1)	12
Cash Flows from investing activities:
Capital expenditures	(3.2)	(2.3)
Net cash paid for businesses acquired	0	(70.4)
Intercompany dividends		(15.5)
Intercompany contributions	0.9	0.3
Proceeds from the sale of property and equipment	0	0.5
Change in restricted cash and marketable securities	0	0.1
Other, net	0.2	0
Net cash used in investing activities	(2.1)	(87.3)
Cash Flows from financing activities:
Proceeds from ABL and other borrowings	1.1	1.5
Payment of ABL and other borrowings	(1.3)	(1.6)
Redemption of the 10% Senior Notes due 2018, including redemption premium	0
Net proceeds from borrowings under the senior secured term loan facility due 2020	0	0
Redemption of the senior secured term loan facility due 2017		0
Fees paid in connection with debt facilities	0	0
Net use from equity transactions	0	0
Excess tax benefit on share-based awards		0
Long-term intercompany advances and loans	(12.1)	77.4
Other, net	0	0
Net cash provided by financing activities	(12.3)	77.3
Net change in unrestricted cash and cash equivalents	(14.5)	2
Unrestricted cash and cash equivalents at the beginning of the period	35.8	37.7
Unrestricted cash and cash equivalents at the end of the period	$ 21.3	$ 39.7