Nortek 10-Q 8 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jul. 02, 2016	Aug. 03, 2016
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	Jul. 2, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		16,312,355

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions	Jul. 02, 2016	Dec. 31, 2015
Current Assets:
Unrestricted cash and cash equivalents	$ 39.6	$ 24.6
Restricted cash	2.5	0.3
Accounts receivable, less allowances of $3.2 million and $3.6 million, respectively	383.9	340
Inventories:
Raw materials	110.8	103.9
Work in process	30	26.1
Finished goods	234.2	238.1
Inventory, Net	375	368.1
Prepaid expenses	18.1	19.3
Other current assets	12.6	10.9
Tax refunds receivable	10.8	8.2
Total current assets	842.5	771.4
Property and Equipment, at Cost:
Land	17	16.9
Buildings and improvements	112.6	108.9
Machinery and equipment	362	339.5
Gross property and equipment	491.6	465.3
Less accumulated depreciation	261.7	236.3
Total property and equipment, net	229.9	229
Other Assets:
Goodwill	505.5	505.5
Intangible assets, less accumulated amortization of $313.0 million and $278.4 million, respectively	576.7	609.1
Restricted investments	0.8	0.9
Other assets	19.5	14.5
Total other long-term assets	1,102.5	1,130
Total Assets	2,174.9	2,130.4
Current Liabilities:
Short-term bank obligations	0.2	0.5
Current maturities of long-term debt	7	6.9
Accounts payable	282.5	269.2
Accrued expenses, taxes, and deferred revenue	224.1	214.5
Total current liabilities	513.8	491.1
Other Liabilities:
Deferred income taxes	82.8	76.9
Other	182.5	178.5
Total other long-term liabilities	265.3	255.4
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities	1,359.9	1,371.6
Commitments and Contingencies (Note G)
Stockholders' Investment:
Preferred stock, $0.01 par value, 10,000,000 authorized shares; none issued and outstanding at July 2, 2016 and December 31, 2015	0	0
Common stock, $0.01 par value, 90,000,000 authorized shares; 17,107,057 shares and 17,041,710 shares issued at July 2, 2016 and December 31, 2015, respectively	0.2	0.2
Additional paid-in capital	260.9	256.8
Accumulated deficit	(122.8)	(143.8)
Accumulated other comprehensive loss	(43.4)	(42.5)
Less: Treasury stock at cost, 794,855 shares and 782,670 shares at July 2, 2016 and December 31, 2015, respectively	(59)	(58.4)
Total stockholders' investment	35.9	12.3
Total Liabilities and Stockholders' Investment	$ 2,174.9	$ 2,130.4

UNAUDITED CONDENSED CONSOLIDAT3

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Millions	Jul. 02, 2016	Dec. 31, 2015
Current Assets:
Allowance for doubtful accounts	$ 3.2	$ 3.6
Other Assets:
Accumulated amortization of intangible assets	$ 313	$ 278.4
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	17,107,057	17,041,710
Treasury stock, shares	794,855	782,670

UNAUDITED CONDENSED CONSOLIDAT4

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Income Statement [Abstract]
Net Sales	$ 685.1	$ 703.9	$ 1,299	$ 1,276.6
Costs and Expenses [Abstract]
Cost of revenues	472.5	505.8	898.9	911.7
Selling, general and administrative expense, net	142.3	147.3	283.8	290.6
Amortization of intangible assets	17.5	16.1	34.6	31.9
Costs and Expenses	632.3	669.2	1,217.3	1,234.2
Operating earnings	52.8	34.7	81.7	42.4
Net interest expense	(23.4)	(24.9)	(47.1)	(52.1)
Loss from debt retirement	0	(14.8)	0	(14.8)
Earnings (loss) before provision (benefit) for income taxes	29.4	(5)	34.6	(24.5)
Provision (benefit) for income taxes	11	(2.7)	13.6	(8.3)
Net earnings (loss)	$ 18.4	$ (2.3)	$ 21	$ (16.2)
Basic earnings (loss) per share (in dollars per share)	$ 1.15	$ (0.14)	$ 1.31	$ (1.02)
Diluted earnings (loss) per share (in dollars per share)	$ 1.14	$ (0.14)	$ 1.30	$ (1.02)
Weighted Average Common Shares:
Basic (in shares)	16,006,946	15,953,059	15,995,257	15,931,599
Diluted (in shares)	16,184,094	15,953,059	16,138,072	15,931,599

UNAUDITED CONDENSED CONSOLIDAT5

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ 18.4	$ (2.3)	$ 21	$ (16.2)
Other comprehensive (loss) income, net of tax:
Currency translation adjustment	(3.1)	2.3	(0.9)	(3.8)
Pension liability adjustments:
Currency translation on pension liabilities	0.2	0	0	(0.1)
Amortization of cumulative loss	0.1	0.3	0.4	0.7
Deferred income taxes on pension liability	(0.1)	0.1	(0.4)	(0.2)
Total pension liability, net of tax	0.2	0.4	0	0.4
Other comprehensive (loss) income	(2.9)	2.7	(0.9)	(3.4)
Comprehensive income (loss)	$ 15.5	$ 0.4	$ 20.1	$ (19.6)

UNAUDITED CONDENSED CONSOLIDAT6

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Millions	6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015
Cash flows from operating activities:
Net earnings (loss)	$ 21	$ (16.2)
Adjustments to reconcile net earnings (loss) to net cash used in operating activities:
Depreciation expense	23.8	24.5
Amortization expense, including increase to cost of revenues for inventory acquired in business combinations	34.6	32.4
Loss from debt retirement	0	14.8
Non-cash interest expense, net	1.5	1.3
Non-cash share-based compensation expense	4.4	3.5
Other non-cash charges, net	0.6	1.2
Deferred income tax provision (benefit)	5.6	(15.4)
Changes in certain assets and liabilities, net of effects from acquisitions:
Accounts receivable, net	(42.7)	(96.9)
Inventories	(6.7)	(18.7)
Prepaid and other current assets	(3.3)	(1.2)
Accounts payable	11.2	5.1
Accrued expenses, taxes, and deferred revenue	6.2	(4.3)
Long-term assets, liabilities and other, net	(1.4)	(11)
Total adjustments to net earnings (loss)	33.8	(64.7)
Net cash provided by (used in) operating activities	54.8	(80.9)
Cash flows from investing activities:
Capital expenditures	(20.9)	(20)
Net cash paid for businesses acquired and dispositions	(1)	(51.8)
Net cash paid for equity investments	(4)	0
Net cash paid for acquisition of intangible assets	(0.9)	0
Proceeds from the sale of property and equipment	2.4	0.1
Change in restricted cash and marketable securities	(2.1)	0.1
Other, net	0.9	(0.6)
Net cash used in investing activities	(25.6)	(72.2)
Cash flows from financing activities:
Proceeds from ABL and other borrowings	189.1	284.1
Payment of ABL and other borrowings	(202)	(158)
Redemption of the 10% Senior Notes due 2018, including redemption premium	0	(262.5)
Net proceeds from borrowings under the senior secured term loan facility due 2020	0	261.8
Fees paid in connection with debt facilities	(1)	(2.7)
Net use from equity transactions	(0.3)	(1.9)
Other, net	0	0.1
Net cash (used in) provided by financing activities	(14.2)	120.9
Net change in unrestricted cash and cash equivalents	15	(32.2)
Unrestricted cash and cash equivalents at the beginning of the period	24.6	58.4
Unrestricted cash and cash equivalents at the end of the period	$ 39.6	$ 26.2

UNAUDITED CONDENSED CONSOLIDAT7

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Parenthetical)	Jun. 27, 2015	Apr. 02, 2015
Senior Notes | Senior Notes due 2018, 10 Percent
Interest rate (percent)	10.00%	10.00%

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jul. 02, 2016
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, 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 July 2, 2016 ("second quarter of 2016") and June 27, 2015 ("second quarter of 2015") each include 91 days. The first six months ended July 2, 2016 ("first half of 2016") and June 27, 2015 ("first half of 2015") included 184 days and 178 days, respectively. The accompanying unaudited condensed consolidated financial statements reflect the financial position, results of operations, comprehensive income (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 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 2016 and 2015 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. The operating results of acquired entities are included in the Company’s consolidated results of operations from the date of acquisition prospectively and the results of operations from dispositions are excluded commencing on the date of disposition. 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 2016 and 2015, 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, 2015 ("2015 Form 10-K") and Current Reports on Form 8-K as filed with the Securities and Exchange Commission ("SEC"). As previously announced, on July 6, 2016, the Company entered into a merger agreement with Melrose Industries PLC, a United Kingdom listed public company and its newly created wholly owned subsidiary, Nevada Corp., (collectively, "Melrose"), to be acquired by Melrose for $86.00 per share in cash (the "Purchase Price"), or an estimated total enterprise value of approximately $2.8 billion . The transaction was approved by Melrose’s shareholders on July 25, 2016 and is expected to close by the end of August 2016. In connection with the merger agreement, the Company also entered into an agreement with certain stockholders for the reimbursement of certain fees incurred in connection with the merger. New Accounting Pronouncements In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-13, Financial Instruments - Credit Losses (Topic 326) (“ASU 2016-13”). The guidance requires that financial assets measured at amortized cost be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis. The income statement reflects the measurement of credit losses for newly recognized financial assets, as well as the expected credit losses during the period. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. Credit losses relating to available-for-sale debt securities will be recorded through an allowance for credit losses rather than as a direct write-down to the security. The updated guidance is effective for annual periods beginning after December 15, 2019, and is applicable to the Company in 2020, with early adoption permitted. The Company is currently evaluating the impact of the adoption of ASU 2016-13 on its consolidated financial position and results of operations. In March 2016, the FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ("ASU 2016-09"). ASU 2016-09 impacts several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments in ASU 2016-09 are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods with early adoption permitted. Additionally, an entity that elects early adoption must adopt all of the amendments in the same period. The Company will adopt ASU 2016-09 in the first quarter of 2017 and is currently evaluating the impact of adoption on its financial position and results from operations. In March 2016, the FASB issued ASU No. 2016-06, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments ("ASU 2016-06"). ASU 2016-06 clarifies the requirements for assessing whether contingent call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts. An entity performing the assessment under the amendments in ASU 2016-06 is required to assess the embedded call (put) options solely in accordance with the four-step decision sequence. The amendments in ASU 2016-06 are effective for annual periods beginning after December 15, 2017, and interim periods within those annual periods. The Company will adopt ASU 2016-06 in the first quarter of 2018 and is currently evaluating the impact of adoption on its financial position and results from operations. In February 2016, the FASB issued its new leases standard, ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"). ASU 2016-02 is aimed at the recognition of most leases on lessees’ balance sheets, but also changes aspects of lessor accounting. ASU 2016-02 is effective for public business entities for annual periods beginning after December 15, 2018 and interim periods within that year and early adoption is permitted. The Company will adopt this standard effective January 1, 2019. This standard is expected to have a significant impact on the Company’s current accounting for its lease arrangements, particularly its current operating lease arrangements, as well as, disclosures. The Company is currently evaluating the impact of adoption on its financial position and results from operations. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ("ASU 2016-01"). ASU 2016-01 supersedes the guidance to classify equity securities with readily determinable fair values into different categories (that is, trading or available-for-sale) and requires equity securities (including other ownership interests, such as partnerships, unincorporated joint ventures, and limited liability companies) to be measured at fair value with changes in the fair value recognized through net income. An entity’s equity investments that are accounted for under the equity method of accounting or result in consolidation of an investee are not included within the scope of ASU 2016-01. The amendments allow equity investments that do not have readily determinable fair values to be remeasured at fair value either upon the occurrence of an observable price change or upon identification of an impairment. The amendments also require enhanced disclosures about those investments. The amendments improve financial reporting by providing relevant information about an entity’s equity investments and reducing the number of items that are recognized in other comprehensive income. As of July 2, 2016, the Company only holds one investment that would be impacted by ASU 2016-01, which is its preferred stock investment in MiOS Limited (“MiOS”) (see Note B, “Acquisitions, Investments and Dispositions” for further discussion). As MiOS is a privately-held company and therefore, the Company’s investment does not have a readily determinable fair value, the Company will choose to measure its investment at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. The Company will adopt this standard on January 1, 2018 and the adoption is not expected to have a material impact on the Company’s financial position or results of operations. In July 2015, the FASB issued 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. The Company was required to adopt ASU 2015-05 effective January 1, 2016. The Company adopted this pronouncement prospectively in the first quarter of 2016 and the adoption of this standard did not have a material effect on the Company's consolidated financial statements. 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 was not affected by the amendments in this update. In August 2015, the FASB issued ASU No. 2015-15, Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements—Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update) ("ASU 2015-15"), to address the presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements. Under ASU 2015-15, entities are permitted to defer and present debt issuance costs as an asset and subsequently amortize the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of credit-arrangement. The Company adopted these pronouncements retrospectively in the first quarter of 2016. As a result of the adoption, the Company reclassified approximately $13.5 million of unamortized debt issuance costs from other long-term assets to notes, mortgage notes and obligations payable, less current maturities on its condensed consolidated balance sheet at December 31, 2015 . There was no impact to the Company's statement of operations or cash flow as a result of the adoption. 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 re-evaluation under the revised consolidation model. The guidance in ASU No. 2015-02 was effective for the Company January 1, 2016. The Company adopted this pronouncement prospectively in the first quarter of 2016 and the adoption of this standard did not 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 ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Company will adopt this pronouncement for the year ended December 31, 2016 and does not expect adoption to have a material effect on the Company's consolidated financial statements. 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.

Acquisitions, Investments and D

Acquisitions, Investments and Dispositions	6 Months Ended
	Jul. 02, 2016
Business Combinations [Abstract]
Acquisitions, Investments and Dispositions	Acquisitions, Investments and Dispositions Acquisitions 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 has been 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 was placed into escrow to cover general business representations and warranties. This amount was paid 18 months after the closing date. During the third quarter of 2015, the Company received approximately $0.7 million for working capital and other purchase price adjustments. As a result, the final adjusted purchase price was approximately $50.3 million . Acquisition-related costs were expensed as incurred within selling, general and administrative expense, net ("SG&A") in the Company’s consolidated statement of operations and were not material. 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 acquired operations have been 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 consideration, the Company could have been required to pay additional purchase consideration of up to $28.0 million based on the amount by which future sales, as defined under the purchase agreement, exceeded $12.1 million during the period from March 29, 2015 through April 2, 2016. The fair value of the contingent consideration was determined to be approximately $3.7 million as of the acquisition date resulting in a total purchase price of approximately $15.7 million . The Company recorded its estimate of the fair value of the contingent consideration based on the evaluation of the likelihood of the achievement of the contractual conditions that would result in the payment of the contingent consideration. The Company’s fair value of the contingent consideration was determined using an option pricing model. The real option approach methodology applies option pricing theory to a “real” stream, such as revenue. Utilization of this methodology allows running a high number of simulations and therefore, the Company believes that this valuation methodology was most appropriate. Key Level 3 inputs utilized in determining the fair value were: • Forecasted revenue, including forecasts of 10 th and 90 th percentiles • Real option approach methodology simulation inputs, including volatility, risk premiums and betas, which are utilized to derive the total market risk adjustment in the real option approach valuation model simulations • Comparable company analysis, which is utilized to support and determine the reasonableness of certain of the option simulation inputs • Discount factor, which is utilized to present value the risk-adjusted expected earn-out payment During the fourth quarter of 2015, based on consideration of Numera’s post acquisition revenues during the earn-out period, as well as forecasts for the remainder of the earn-out period which were impacted by certain short-term delays in customer purchases, the Company determined that there was a decrease in the fair value of the contingent consideration liability. At December 31, 2015, the Company determined that the fair value of the contingent consideration liability was approximately $0.2 million and recorded a benefit to SG&A of approximately $3.5 million during the fourth quarter of 2015. During the first half of 2016, the Company recorded a benefit to SG&A to reduce the fair value of the contingent consideration liability to zero as the earn-out period expired and achievement of the contractual obligations were not met. Acquisition-related costs were expensed as incurred within SG&A in the Company’s consolidated statement of operations and were not material. Due to the fact that the fees Numera receives for hardware sales and related hardware activations were not deemed separate units of accounting, these fees are deferred until such time as the hardware units are activated and then recognized ratably over the estimated period of economic benefit which has been initially determined to be three years for both hardware units and activations. In addition, Numera capitalizes the direct and incremental costs related to hardware and activation sales and recognizes these costs over the same period that the associated revenue is recognized. At July 2, 2016 and December 31, 2015, Numera had approximately $6.3 million and $2.8 million , respectively, of deferred revenue. The results of Numera have been included in the Company’s consolidated financial statements since the date of acquisition within the SCS segment. Pro forma results related to the acquisition of Numera have not been presented, as the effect is not significant to the Company's consolidated operating results. Nuiku On May 19, 2016, one of the Company’s wholly-owned subsidiaries completed the acquisition of certain assets of Nuiku, Inc. (“Nuiku”), which was a privately-owned company that had developed a data driven platform and cloud based application program interface that enables natural language processing for multiple products (“NLP Software”). The acquired NLP Software is expected to be integrated with certain of the Company’s SCS and Air Quality and Home Solutions (“AQH”) products. The Company completed the acquisition of Nuiku to expand its technology and product offerings and functionality. The Company acquired Nuiku for an aggregate initial all cash purchase price of approximately $1.3 million , of which approximately $1.0 million was paid at closing and approximately $0.3 million was deferred to be paid no later than August 14, 2017 subject to any reduction for indemnification or other claims. There were no tangible assets acquired or liabilities assumed and the Company concluded that the estimated fair value of acquired developed technology was approximately $1.3 million and will be amortized over its estimated useful life of four years . In addition to the initial cash purchase price consideration, the asset purchase agreement also contained a contingent purchase consideration provision whereby the Company is required to pay additional consideration (all in cash), up to a maximum of $2.3 million and is contingent on the continued employment of a single employee. Accordingly, the Company concluded that the contingent purchase consideration arrangement represented a single unit of accounting and should be accounted for as a compensation arrangement and not a component of acquisition accounting. Investments MiOS On May 2, 2016, the Company purchased certain preferred stock of MiOS Limited (“MiOS”) for approximately $4.5 million , which represents an ownership of approximately 25% on a fully-diluted basis. MiOS is a global technology company focused on developing and distributing advanced control and monitoring solutions for the home and small enterprise markets. It was determined that the convertible preferred stock investment was not substantially similar to common stock and, therefore, such investment is being accounted for as a cost method investment under ASC 325-20, Cost Method Investments. The fair value of the investment was determined to be approximately $4.0 million . There were no indicators of other-than-temporary impairment noted through July 2, 2016. In addition, in connection with the convertible preferred stock investment, the Company and MiOS entered into a commercial agreement under which MiOS will work with the Company’s AQH, SCS, and audio, video and control ("AVC") segments to develop lifestyle-driven solutions for the connected-home for various customer bases, including builders, electricians and installing dealers. The Company allocated approximately $0.5 million of the consideration paid for the convertible preferred stock as a prepayment for development services under this commercial agreement which is being expensed over the expected period of such development services. Dispositions 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 AVC entities 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 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 the Company is not obligated to indemnify the purchasers in connection with this transaction. There was no substantial cash consideration received in connection with the transaction. The Company recorded a loss on sale of assets of approximately $2.9 million in the third quarter of 2015. The Company concluded that the sale of TV One did not meet the criteria to be reported as a discontinued operation under ASC 205-20, "Discontinued Operations", due to the fact that its disposition does not represent a strategic shift that has (or will have) a major effect on the Company's operations and financial results. TV One had net sales of approximately $3.9 million and $7.8 million in the second quarter and first half of 2015, respectively, and operating losses of approximately $2.8 million and $3.4 million in the second quarter and first half of 2015, respectively. Asset Held for Sale During 2015, the Company committed to a plan to sell one of its Residential and Commercial HVAC ("RCH") segment’s warehouse properties and engaged a third party broker to assist the Company in actively marketing this asset and identifying a buyer. The assets held for sale related to separately identifiable building and land owned by a subsidiary within the RCH reporting unit. The Company continued to evaluate the realizability of the carrying value of the assets held for sale and recorded impairment charges of approximately $0.8 million during the year ended December 31, 2015 to reduce the carrying value to the estimated fair value less costs to sell. During January 2016, the Company completed the sale of this asset resulting in a total sales price, less costs to sell, of approximately $2.3 million .

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Jul. 02, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill The Company accounts for acquired goodwill in accordance with ASC 805, "Business Combinations" 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. 2015 Goodwill Impairment Considerations During the third quarter of 2015, as a result of negative operating result trends, principally driven by the RCH and SCS reporting units, the Company evaluated whether such operating trends indicated that it was more likely than not that the fair value of any of the Company’s reporting units were below their carrying amounts. Based on consideration of a number of qualitative and other factors, including the historical excess of fair value over the carrying amount of these reporting units, as well as consideration of the current and forecasted operating results, the Company determined that it was not more likely than not that the fair values of its reporting units were below their carrying amounts. In order to further corroborate this assertion, the Company estimated a preliminary range of fair values of its reporting units using the income approach (discounted cash flow method) and the market approach (EBITDA multiple) with a range of preliminary assumptions. This analysis, including consideration of sensitivity of the key fair value assumptions, resulted in a range of estimated fair values that corroborated the Company’s conclusion that it was not more likely than not that the fair value of its reporting units were below their carrying amounts. Based on this analysis, the estimated fair values of its AQH, SCS and ERG reporting units exceeded their respective carrying amounts by more than 50% . However, the estimated values of RCH from the analysis described above only exceeded the carrying value by approximately 20% to 30% as of September 26, 2015. Given the sensitivity analysis performed in the third quarter of 2015 described above, the Company concluded that the work performed as of September 26, 2015 was sufficient to constitute an appropriate qualitative assessment to conclude that it was not more likely than not that the fair value of the reporting units were below their carrying amounts in support of the Company’s annual goodwill impairment test, which was as of the first day of the fourth quarter or September 27, 2015. During the fourth quarter of 2015, the Company concluded that continued negative operating result trends for certain of its reporting units, as well as the decline in the Company’s overall market capitalization, represented indicators of potential goodwill impairment. As a result, the Company completed a quantitative goodwill impairment test as of the end of its fiscal month of November. It was determined that the estimated fair values of the Company’s reporting units were greater than their carrying value. As a result, no Step 2 test for goodwill impairment was required as of November 21, 2015. At December 31, 2015, estimated fair values of the AQH, ERG and SCS reporting units were more than 50% greater than the carrying value of these reporting units, and the RCH reporting unit estimated fair value was approximately 10% greater than the carrying value. 2016 Interim Goodwill Impairment Considerations During the first and second quarters of 2016, based on consideration of a number of qualitative and other factors, including the historical excess of fair value over the carrying amount of the RCH reporting unit, the current and forecasted operating results as compared to the forecasts used in the November 21, 2015 quantitative analysis, overall industry and market trends, including trends and multiples of guideline public companies, and the increase in the Company’s overall enterprise value from December 31, 2015, the Company determined that it was not more likely than not that the fair value of any of its reporting units was below its carrying amount. However, given the fact that the estimated fair value of its RCH reporting unit was approximately 10% greater than the carrying value of this reporting unit as of December 31, 2015, a negative trend of operating results or material changes to forecasted operating results of the RCH reporting unit could result in the requirement for additional interim goodwill impairment tests and the potential of a future goodwill impairment charge, which could be material. Goodwill Activity The following table presents a summary of the activity in goodwill by reporting segment for the first half of 2016 : December 31, 2015 (1) Acquisitions July 2, 2016 (1) (Dollar amounts in millions) Air Quality and Home Solutions: Gross goodwill $ 156.8 $ — $ 156.8 Impairment losses — — — Net AQH goodwill 156.8 — 156.8 Security and Control Solutions: Gross goodwill 85.3 — 85.3 Impairment losses — — — Net SCS goodwill 85.3 — 85.3 Ergonomic and Productivity Solutions: Gross goodwill 157.0 — 157.0 Impairment losses — — — Net ERG goodwill 157.0 — 157.0 Residential and Commercial HVAC: Gross goodwill 106.4 — 106.4 Impairment losses — — — Net RCH goodwill 106.4 — 106.4 Audio, Video and Control Solutions: Gross goodwill 4.4 — 4.4 Impairment losses (4.4 ) — (4.4 ) Net AVC goodwill — — — Consolidated goodwill: Gross goodwill 509.9 — 509.9 Impairment losses (4.4 ) — (4.4 ) Net consolidated goodwill $ 505.5 $ — $ 505.5 (1) The CAS reporting unit did not have goodwill for any periods presented. Other Intangible Assets During the second quarter of 2016, the Company acquired a perpetual license to develop technology utilized in certain of its SCS segment's products. The fair value of the acquired developed technology was approximately $1.1 million and is being amortized over its estimated useful life of three years .

Cash Flows

Cash Flows	6 Months Ended
	Jul. 02, 2016
Supplemental Cash Flow Elements [Abstract]
Cash Flows	Cash Flows The impact of changes in foreign currency exchange rates on cash was approximately $2.9 million and $1.3 million for the first half of 2016 and 2015, respectively, and has been included in "Long-term assets, liabilities and other, net" within operating activities in the accompanying unaudited condensed consolidated statements of cash flows. Interest paid was approximately $45.4 million and $49.3 million for the first half of 2016 and 2015, respectively. Income tax payments, net of refunds, for the first half of 2016 and 2015 were approximately $8.0 million and $7.7 million , respectively.

Notes, Mortgage Notes and Oblig

Notes, Mortgage Notes and Obligations Payable	6 Months Ended
	Jul. 02, 2016
Debt Disclosure [Abstract]
Notes, Mortgage Notes and Obligations Payable	Notes, Mortgage Notes and Obligations Payable Senior Secured Asset-Based Revolving Credit Facility (the "ABL Facility") As of July 2, 2016 , the Company had approximately $35.0 million in outstanding borrowings and approximately $12.9 million in outstanding letters of credit under the ABL Facility. Based on the May 2016 borrowing base calculations, at July 2, 2016 , the Company had specified availability of approximately $285.2 million and approximately $252.7 million of specified availability before triggering the cash deposit requirements under the ABL Facility. As of August 3, 2016 , the Company had approximately $29.0 million in outstanding borrowings and approximately $12.9 million in outstanding letters of credit under the ABL Facility. Based on the June 2016 borrowing base calculations, at August 3, 2016 , the Company had specified availability of approximately $291.2 million and approximately $258.7 million of specified availability before triggering the cash deposit requirements under the ABL Facility. On May 9, 2016, the Company entered into an amendment (the “Amendment”) to the ABL Facility. Among other changes, the Amendment (i) increases the maximum amount of the ABL Facility (which, following the Amendment, is available solely to the Company and certain of its U.S. subsidiaries) from $300.0 million to $325.0 million , with a right of the Company to increase the ABL Facility by up to an additional $125.0 million , subject to the receipt of commitments from the lenders providing such increase and the satisfaction of certain other conditions, (ii) eliminates the portion of the ABL Facility previously available to certain of the Company’s Canadian subsidiaries (subject to certain rights of the Company to re-establish such availability with certain limits) and releases all guarantees and collateral security previously provided by such Canadian subsidiaries, (iii) lowers the interest rates payable by the Company under the ABL Facility (as more fully described below), (iv) extends the maturity date of the ABL Facility from June 13, 2017 to May 9, 2021, and (v) expands certain baskets and permissions available to the Company under certain of the operational covenants with which the Company must comply and in the calculation of the borrowing base, as more fully set forth in the Amendment. The Company incurred approximately $1.0 million in fees and expenses in connection with amending the ABL Facility during the second quarter of 2016 that were recorded as debt issuance costs and will be recognized as interest expense over the term of the ABL Facility. The interest rates applicable to loans under the ABL Facility as amended by the Amendment are, at the Company’s option, equal to either an adjusted LIBOR rate for a one, two, three or six month interest period (or such period of 365 days or less, if consented to by the relevant lenders) or an alternate base rate, plus an applicable margin percentage ranging from 1.25% to 1.75% for borrowings based on the adjusted LIBOR rate, and 0.25% to 0.75% for borrowings based on the alternate base rate, depending on the Company’s Average Excess Availability Percentage (as defined in the amended ABL Facility); provided that, for any fiscal quarter of the Company commencing with the fiscal quarter ending December 31, 2016, if the Company’s Consolidated Total Leverage Ratio (as defined in the amended ABL Facility) as of the end of the preceding fiscal quarter is less than 4.0 to 1.0 , then the applicable margin percentage will be reduced by 0.25% (but in any event not below 1.25% for borrowings based on the adjusted LIBOR rate or 0.25% for borrowings based on the alternate base rate). The alternate base rate will be the greater of (1) the Federal Funds rate plus 0.50% , (2) 1.00% plus the LIBOR rate for a 30 day interest period as determined on such day, or (3) the prime rate. Interest is payable at the end of the selected interest period, but no less frequently than quarterly. 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 to the Company's existing $350.0 million senior secured term loan facility due 2020 dated as of April 30, 2014. 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 105.0% of the aggregate principal amount thereof, plus accrued and unpaid interest to the redemption date. The Company incurred fees and expenses of approximately $2.7 million and the redemption of the 10% Notes resulted in a pre-tax loss of approximately $14.8 million during the second quarter of 2015. 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 July 2, 2016 , the Company had the capacity to make certain payments, including dividends, of approximately $155.7 million . As of July 2, 2016 , 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. Excluding the effect of a potential change of control as a result of the proposed merger with Melrose (which would constitute an event of default under the credit agreements that govern the ABL Facility and Term Loan Facility), 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
	Jul. 02, 2016
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 Prior to 2016, the Company's Board of Directors 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"). Cash expenditures began in the second quarter of 2013 and were completed as of the end of 2015. In connection with the Manufacturing Rationalization & Relocation Initiatives, the Company incurred cumulative costs of approximately $18.0 million (of which approximately $16.4 million and $1.6 million were recorded in the RCH and CAS segments, respectively). Warehousing and Distribution Consolidation In connection with the Company's efforts to optimize supply chain performance, in 2013 the Company's Board of Directors 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"). In late 2015, it was determined that the Company would assume control of certain U.S. dedicated distribution centers that had been operated by this third party logistics service provider since 2013. All activity related to the Warehousing & Distribution Consolidation was completed in 2015. Cumulative costs incurred in connection with the Warehousing & Distribution Consolidation included 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 AVC segments, respectively. 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"). In connection with all Subsidiary Combinations, which are substantially completed, the Company has incurred cumulative costs of approximately $25.7 million , of which approximately $0.9 million , $1.3 million and $23.5 million was recorded in the SCS, RCH, and AVC segments, respectively. These costs consist of one time termination benefits of approximately $6.4 million , approximately $9.6 million in costs to reduce inventory values for certain products to their expected net realizable amount, and facility exit and other costs of approximately $9.7 million . The following table sets forth the changes to the liability for Subsidiary Combinations during the first half of 2016 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2015 $ 1.0 $ 1.2 $ 2.2 Provision (1) 0.2 — 0.2 Payments (1.1 ) (0.6 ) (1.7 ) Balance, July 2, 2016 $ 0.1 $ 0.6 $ 0.7 (1) All costs during the first half of 2016 were recorded in the AVC segments. 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"). In the third quarter of 2015, management approved further restructuring costs for this business (the "additional restructuring actions"). In connection with the Best Restructuring, including the additional restructuring actions, the Company has incurred cumulative costs of approximately $19.8 million , consisting of contractual termination benefits of approximately $19.4 million and other costs of approximately $0.4 million . As the Company continues to evaluate Best, it is possible that the Company will take future restructuring actions and additional expenses may be incurred. The following table sets forth the changes to the liability for the Best Restructuring during the first half of 2016 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2015 $ 1.3 $ — $ 1.3 Provision 0.2 — 0.2 Payments (0.4 ) — (0.4 ) Other (0.1 ) — (0.1 ) Balance, July 2, 2016 $ 1.0 $ — $ 1.0 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 were determined to have limited strategic importance or to be competitively disadvantaged. The plan anticipated that the production facilities at two North American locations would 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 were ceased and the operation of the manufacturing facility was transferred to the Company's RCH segment to be used in that segment's production activities. The CAS Segment Consolidation is substantially complete and costs of approximately $8.2 million have been recorded 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 2016 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2015 $ 0.4 $ — $ 0.4 Provision (0.1 ) — (0.1 ) Payments (0.3 ) — (0.3 ) Balance, July 2, 2016 $ — $ — $ — Other Restructuring Activities As noted previously, the Company transferred the management of its UK commercial HVAC subsidiary from the CAS segment to the RCH segment. As part of this transfer, in 2015 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 cumulative severance and other costs relating to this restructuring activity of approximately $4.3 million , consisting of severance of approximately $2.2 million and other costs, including inventory write-offs, of approximately $2.1 million . The following table sets forth the changes to the liability for other restructuring activities during the first half of 2016 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2015 $ 0.4 $ 1.0 $ 1.4 Provision — — — Payments (0.5 ) (0.2 ) (0.7 ) Other 0.1 (0.1 ) — Balance, July 2, 2016 $ — $ 0.7 $ 0.7 In July 2016, the Company’s Board of Directors approved a proposed restructuring plan related to the closure of its UK commercial HVAC subsidiary, subject to employee consultation processes as appropriate. This plan of closure will include a reduction in headcount, closure of the remaining manufacturing operations and transfer and consolidation of certain product lines to other facilities within the RCH and AQH segments. Costs to be incurred in connection with this plan are expected to be in the range of approximately $5.0 million to $7.0 million and the Company expects the plan to be substantially complete by the end of 2016. No costs related to the closure have been recognized as of July 2, 2016. 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 2016 and 2015 : For the second quarter of 2016 For the second quarter of 2015 SG&A COGS Total SG&A COGS Total (Dollar amounts in millions) Manufacturing Rationalization & Relocation Initiatives $ — $ — $ — $ 0.1 $ 1.4 $ 1.5 Subsidiary Combinations — (0.3 ) (0.3 ) 0.1 — 0.1 CAS Segment Consolidation — — — 0.5 4.3 4.8 Best Restructuring — 0.2 0.2 — 0.2 0.2 Other restructuring activities — — — 0.2 2.7 2.9 Total (1) $ — $ (0.1 ) $ (0.1 ) $ 0.9 $ 8.6 $ 9.5 (1) During the second quarter of 2016 and 2015, the Company recorded severance costs of approximately $0.2 million and $3.3 million , respectively. 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 2016 and 2015 : For the first half of 2016 For the first half of 2015 SG&A COGS Total SG&A COGS Total (Dollar amounts in millions) Manufacturing Rationalization & Relocation Initiatives $ — $ — $ — $ 0.1 $ 2.3 $ 2.4 Warehousing & Distribution Consolidation — — — — (0.3 ) (0.3 ) Subsidiary Combinations 0.4 (0.2 ) 0.2 0.2 — 0.2 CAS Segment Consolidation — (0.1 ) (0.1 ) 0.5 4.3 4.8 Best Restructuring — 0.2 0.2 — 0.4 0.4 Other restructuring activities — — — 0.4 3.1 3.5 Total (1) $ 0.4 $ (0.1 ) $ 0.3 $ 1.2 $ 9.8 $ 11.0 (1) During the first half of 2016 and 2015, the Company recorded severance costs of approximately $0.3 million and $4.0 million , respectively.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jul. 02, 2016
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. Lease Obligations During 2016, the Company entered into a new lease obligation within the CAS segment totaling approximately $21.5 million in additional lease payments. This lease agreement is for a term of twelve years and includes increasing payments whereby the annual lease payments for the initial 50% of the lease term are approximately $1.7 million per year and then increasing to approximately $1.9 million for the remaining lease term. The lease agreement contains an extension option for a period of six years which is not a bargain renewal option. There have been no other material changes to our lease obligations during the first half of 2016. 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: July 2, 2016 December 31, 2015 (Dollar amounts in millions) Accrued expenses $ 2.4 $ 2.5 Other long-term liabilities 0.9 1.1 $ 3.3 $ 3.6 Undiscounted future payments $ 3.5 $ 3.7 Certain of the liabilities recorded by the Company, which are reflected in the above table, relate to environmental site remediation matters. The amounts recorded represent the Company’s portion of the estimated site remediation costs. Certain of the site remediation matters involve unrelated third parties and each party to the environmental site remediation matters is jointly and severally liable for the applicable remediation costs. As a result, the Company could become wholly-liable for the unrelated third parties' current obligations should any of these unrelated third parties become insolvent. The Company is not aware of any current information that indicates that the other responsible parties will not be able to fulfill their contractual obligations, and therefore, no incremental liability is deemed probable. As a result, the liabilities recorded by the Company at July 2, 2016 and December 31, 2015 reflect only the Company's contractually allocated portion of the estimated site remediation costs. 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 revenues. 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 2016 and 2015 are as follows: Second Quarter of First Half of 2016 2015 2016 2015 (Dollar amounts in millions) Balance, beginning of period $ 50.5 $ 54.9 $ 51.0 $ 54.8 Warranties provided during period 5.9 5.2 11.8 11.6 Settlements made during period (6.7 ) (6.7 ) (13.3 ) (12.8 ) Other changes in liability estimate, including expirations and acquisitions — (0.2 ) 0.2 (0.4 ) Balance, end of period $ 49.7 $ 53.2 $ 49.7 $ 53.2 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. The Company could be required to conduct a recall where a product contains a defect which (because of the pattern of defect, the number of defective products distributed in commerce, the severity of the risk, or otherwise) creates a substantial risk of injury to the public. 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 In an action initiated on May 21, 2014, Nortek Global HVAC LLC ("Nortek Global HVAC"), our wholly owned subsidiary, was named as a defendant in a putative class action lawsuit in Florida, Harris, et al. v. Nortek Global HVAC, LLC, Case No. 1:14-cv-21884-BB, filed in the United States District Court for the Southern District of Florida. In addition, in an action initiated on October 3, 2014, Nortek, Inc., Nortek Global HVAC LLC and Nortek Global HVAC Latin America, Inc. were named as defendants in a putative class action lawsuit in Tennessee, Bauer, et al. v. Nortek Global HVAC, 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 the copper evaporator and condenser coils in Nortek Global HVAC’s residential heating and cooling products are susceptible to a type of potential corrosion that can result in coil leaks and eventual failure of the units. The Florida action sought compensatory damages associated with Nortek Global HVAC’s alleged wrongdoing, injunctive relief, and attorneys’ fees and costs. The Tennessee action 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. On January 29, 2016, the Court in the Florida action entered an order denying the plaintiffs’ motion to certify a class of Florida consumers. Subsequently, the Company reached a nominal settlement with the two named plaintiffs in the Florida action, and the action was dismissed. On April 18, 2016, the Court in the Tennessee action heard arguments on Nortek's pending motions to dismiss and to strike class allegations. No ruling with respect to such motions has been issued to date. The Company believes it has meritorious defenses against the claims in the Tennessee action. At this time, the Company believes that the likelihood of a material loss in the Tennessee action is remote and has not recognized a loss or liability in such action; 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 Tennessee action progresses. FCPA Matters As previously reported, as part of its routine internal audit activities, the Company discovered certain questionable payments, gifts and payment practices, and other expenses at the Company’s subsidiary, Linear Electronics (Shenzhen) Co. Ltd. (“Linear China”), which were inconsistent with the Company’s policies and raised concerns under the U.S. Foreign Corrupt Practices Act (“FCPA”). In January 2015, the Company voluntarily reported the matter to the SEC and U.S. Department of Justice (the “DOJ”) and thereafter cooperated with their respective investigations. On June 3, 2016, the DOJ informed the Company by letter (the “DOJ Letter”) that it had closed its investigation into this matter. It stated that it had reached this conclusion, despite the conduct at issue, based on a number of factors, including but not limited to the fact that the Company's internal audit function identified the misconduct, the Company's prompt voluntary self-disclosure, the thorough investigation undertaken by the Company, its fulsome cooperation in this matter, the steps that the Company has taken to enhance its compliance program and its internal accounting controls, the Company's full remediation (including terminating the employment of all five individuals involved), and the fact that the Company agreed to pay to the SEC the full amount of disgorgement as determined by the SEC. The foregoing description of the DOJ Letter is qualified in its entirety by reference to the letter itself attached as Exhibit 99.2 to the Form 8-K filed by the Company with the SEC on June 7, 2016. On June 7, 2016, the Company entered into a non-prosecution agreement (“Non-Prosecution Agreement”) with the SEC under which the SEC agreed not to prosecute the Company for violations of the FCPA relating to improper payments and gifts by Linear China employees to local Chinese officials from 2009 to 2014. The Non-Prosecution Agreement reflects the Company’s self-report, its prompt and thorough internal investigation, its immediate action to end the payments and to implement significant remedial measures, and its comprehensive, organized, and real-time cooperation with the SEC during the investigation. Under the Non-Prosecution Agreement, the Company agreed, among other things, to pay to the SEC disgorgement and prejudgment interest in the amount of approximately $0.3 million , which amounts have been paid in full. The foregoing description of the SEC’s Non-Prosecution Agreement is qualified in its entirety by reference to the agreement itself attached as Exhibit 99.1 to the Form 8-K filed by the Company with the SEC on June 7, 2016. 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 and a nominal amount was recognized in 2016. Other Commitments and Contingencies During the second quarter of 2016, the Company entered into an arrangement with a third party under which the Company is entitled to certain non-recurring payments that will be paid in 2016. During the second quarter of 2016, the Company received approximately $2.0 million and this amount was recorded as a reduction of SG&A. During the second quarter of 2016, the Company received a reduction from a vendor of approximately $2.9 million related to contractual fees previously charged by this vendor and recorded a benefit to SG&A. The Company had previously accrued and expensed these contractual fees to SG&A throughout 2015. In 2014, one of the Company’s subsidiaries within its ERG segment entered into a lease agreement for a building of approximately 84,000 square feet located in China, to be used as a warehouse facility. The Company is responsible for a significant portion of the construction costs and was deemed, for accounting purposes, to be the owner of the building during the construction period, in accordance with ASC 840, Leases, Subsection 40-15-5 . Construction of the facility commenced in the fourth quarter of 2015 and the Company has recorded approximately $1.1 million and $0.2 million within buildings and improvements and a corresponding long-term liability within its unaudited condensed consolidated balance sheet at July 2, 2016 and December 31, 2015 , respectively. Construction is expected to total approximately $2.0 million and be completed by the end of 2016. 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, workers' compensation 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
	Jul. 02, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision for income taxes for the second quarter and first half of 2016 was approximately $11.0 million and $13.6 million , respectively. The benefit from income taxes for the second quarter and first half of 2015 was approximately $2.7 million and $8.3 million , respectively. The effective income tax rate of approximately 39.3% for the first half of 2016 differs from the United States federal statutory rate of 35% principally as a result of losses in certain jurisdictions that cannot be benefited. The effective income tax rate 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. At July 2, 2016 , the Company had approximately $5.2 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, 2016, the Company had a liability of approximately $18.4 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 2016, the liability for unrecognized tax benefits increased to approximately $19.0 million at July 2, 2016 . The liability for unrecognized tax benefits is included in other long-term liabilities on the accompanying unaudited condensed consolidated balance sheet. The corresponding amount of gross unrecognized tax benefits was approximately $29.8 million and $28.7 million at July 2, 2016 and December 31, 2015 , 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 ASC 740, “Income Taxes” (“ASC 740”). As of July 2, 2016 and December 31, 2015 , the amount of unrecognized tax benefits that, if recognized, would affect the Company's effective tax rate was approximately $13.7 million and $12.8 million , respectively. The difference between the total amount of unrecognized tax benefits and the amount that would affect the effective tax rate represents the federal tax effect of state tax items, items that offset temporary differences, and items that will result in a reduction of other tax assets. As of July 2, 2016 , the Company had approximately $0.4 million in unrecognized benefits relating to various tax issues, for which the statute of limitations is expected to expire within the next twelve months. As of July 2, 2016 and December 31, 2015 , the total amount of accrued interest and penalties related to uncertain tax positions was approximately $5.2 million and $4.7 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
	Jul. 02, 2016
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. 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. 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 Net sales and operating earnings for the Company's reportable segments and the Company's consolidated earnings (loss) before provision (benefit) for income taxes for the second quarter and first half of 2016 and 2015 were as follows: Second Quarter of First Half of 2016 2015 2016 2015 (Dollar amounts in millions) Net sales: AQH $ 157.5 $ 151.8 $ 308.8 $ 290.1 SCS 146.4 145.1 256.8 241.6 ERG 94.2 85.8 176.6 156.6 RCH 165.8 169.9 312.8 303.2 CAS 93.7 115.3 189.8 216.6 AVC 27.5 36.0 54.2 68.5 Consolidated net sales $ 685.1 $ 703.9 $ 1,299.0 $ 1,276.6 Operating earnings (loss): AQH $ 19.3 $ 19.4 $ 35.5 $ 32.8 SCS 20.3 18.5 28.5 23.1 ERG 25.3 15.4 39.6 23.4 RCH 8.5 (2.1 ) 9.7 (7.8 ) CAS 2.4 1.1 7.3 4.0 AVC (0.9 ) (4.1 ) (2.8 ) (6.5 ) Subtotal 74.9 48.2 117.8 69.0 Unallocated, net (22.1 ) (13.5 ) (36.1 ) (26.6 ) Consolidated operating earnings 52.8 34.7 81.7 42.4 Net interest expense (23.4 ) (24.9 ) (47.1 ) (52.1 ) Loss from debt retirement — (14.8 ) — (14.8 ) Earnings (loss) before provision (benefit) $ 29.4 $ (5.0 ) $ 34.6 $ (24.5 ) Intersegment sales between the Company's reporting segments totaled approximately $4.9 million and $4.5 million for the second quarter of 2016 and 2015, respectively, and approximately $10.2 million and $9.0 million for the first half of 2016 and 2015 , respectively. Intersegment sales between reporting segments were not individually material to any reporting segment for the periods presented. Concentrations of Risk No single customer accounted for 10% or more of consolidated net sales for the second quarter or first half of 2016 and 2015 or accounts receivable at July 2, 2016 and December 31, 2015 . 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
	Jul. 02, 2016
Equity [Abstract]
Equity Activity	Equity Activity Restricted Stock During the first half of 2016 , 155,611 shares of restricted stock were granted and 100,264 shares of restricted stock were forfeited. Additionally during the first half of 2016 , 47,873 shares of restricted stock vested, of which 12,185 shares of common stock were delivered to the Company as payment by employees 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 2016 , 10,000 stock options were exercised for common stock, none of which were delivered to the Company as payment in lieu of cash for stock options exercised and related minimum tax withholding obligations. Additionally, during the first half of 2016 , 354,088 stock options were granted and 26,955 stock options were forfeited. 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 2016 are as follows: Second quarter of 2016 First half of 2016 Foreign Currency Translation Pension Liability Adjustment Total Accumulated Other Comprehensive (Loss) Income Foreign Currency Translation Pension Liability Adjustment Total (Dollar amounts in millions) Balance, beginning of period $ (17.1 ) $ (23.4 ) $ (40.5 ) $ (19.3 ) $ (23.2 ) $ (42.5 ) Other comprehensive (loss) income before reclassifications (3.1 ) 0.1 (3.0 ) (0.9 ) (0.4 ) (1.3 ) Amounts reclassified from AOCI to SG&A (1) — 0.1 0.1 — 0.4 0.4 Net current-period other comprehensive (loss) income (3.1 ) 0.2 (2.9 ) (0.9 ) — (0.9 ) Balance, end of period $ (20.2 ) $ (23.2 ) $ (43.4 ) $ (20.2 ) $ (23.2 ) $ (43.4 ) (1) For additional information, see Note L, "Pension, Profit Sharing & Other Post-Retirement Benefits" . Foreign Currency Translation The financial statements of subsidiaries located outside of the United States are generally measured using the foreign subsidiary's local currency as the functional currency. The financial statements of the Company's international subsidiaries are translated in accordance with ASC 830, "Foreign Currency Matters" ("ASC 830"). The Company translates the assets and liabilities of its foreign subsidiaries at the exchange rates in effect at the end of the period. Before translation, the Company re-measures foreign currency denominated assets and liabilities, including certain inter-company accounts receivable and payable that have been determined to not be of a “long-term investment” nature, as defined by ASC 830, into the functional currency of the respective entity, resulting in unrealized gains or losses recorded in the consolidated statement of operations. Net sales, costs and expenses are translated using average exchange rates in effect during the period. Gains and losses from foreign currency translation are credited or charged to accumulated other comprehensive income (loss) included in stockholders’ investment. Transaction gains and losses and the remeasurement of certain intercompany receivables and payables are recorded in SG&A. The Company has provided long-term intercompany funding to certain of its foreign subsidiaries, principally for acquisitions, that are deemed to be of a long-term investment nature with the resulting translation adjustments being recorded as a component of stockholders’ investment within accumulated other comprehensive loss. The Company recorded a translation loss related to long-term intercompany funding of approximately $4.3 million and a transaction gain related to long-term intercompany funding of approximately $4.1 million in the second quarter of 2016 and 2015, respectively, and translation losses related to long-term intercompany funding of approximately $5.8 million and $0.1 million in the first half of 2016 and 2015, respectively, within other comprehensive (loss) income.

Earnings (Loss) per Share

Earnings (Loss) per Share	6 Months Ended
	Jul. 02, 2016
Earnings Per Share [Abstract]
Earnings (Loss) per Share	Earnings (Loss) per Share Basic earnings (loss) per share amounts are computed using the weighted average number of common shares outstanding during the period. Diluted earnings (loss) 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 earnings (loss) per share for the second quarter and first half of 2016 and 2015 are as follows: Second Quarter of First Half of 2016 2015 2016 2015 (Dollar amounts in millions, except per share data) Net earnings (loss) $ 18.4 $ (2.3 ) $ 21.0 $ (16.2 ) Weighted average common shares outstanding 16,006,946 15,953,059 15,995,257 15,931,599 Dilutive effect of common share equivalents 177,148 — 142,815 — Dilutive shares outstanding 16,184,094 15,953,059 16,138,072 15,931,599 Basic earnings (loss) per share $ 1.15 $ (0.14 ) $ 1.31 $ (1.02 ) Diluted earnings (loss) per share $ 1.14 $ (0.14 ) $ 1.30 $ (1.02 ) 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 2016 and 2015 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 2016 and 2015 is as follows: Second Quarter of First Half of 2016 2015 2016 2015 Restricted stock 93,204 318,252 141,459 331,971 Stock options 595,725 596,387 527,796 578,472 Total 688,929 914,639 669,255 910,443

Pension, Profit Sharing & Other

Pension, Profit Sharing & Other Post-Retirement Benefits	6 Months Ended
	Jul. 02, 2016
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 $2.0 million and $2.8 million for the second quarter of 2016 and 2015, respectively, and approximately $5.0 million and $5.9 million for the first half of 2016 and 2015 , 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 July 2, 2016 , the Company estimated that approximately $5.5 million would be contributed to the Company's defined benefit pension plans in 2016 , of which approximately $2.6 million was contributed through the first half of 2016 . The Company’s net periodic benefit cost for its defined benefit plans for the second quarter and first half of 2016 and 2015 consists of the following components: Second Quarter of First Half of 2016 2015 2016 2015 (Dollar amounts in millions) Service cost $ 0.4 $ 0.3 $ 0.7 $ 0.5 Interest cost 1.5 1.6 3.0 3.2 Expected return on plan assets (1.6 ) (1.8 ) (3.3 ) (3.6 ) Net amortization of actuarial loss 0.1 0.3 0.4 0.7 Net periodic benefit cost $ 0.4 $ 0.4 $ 0.8 $ 0.8 There were no periodic benefit costs for the Company's post-retirement health benefit plan for the second quarter or first half of 2016 or 2015 .

Derivatives and Fair Value

Derivatives and Fair Value	6 Months Ended
	Jul. 02, 2016
Fair Value Disclosures [Abstract]
Derivatives and Fair Value	Derivatives and Fair Value The Company manufactures, markets and sells its products globally and a portion of the Company’s sales are generated outside the United States in local currencies. The Company also incurs certain manufacturing, marketing and selling costs in international markets in local currency. Accordingly, the Company’s earnings and cash flows are exposed to market risk from changes in foreign currency exchange rates relative to the U.S. Dollar, the Company’s reporting currency. During the third quarter of 2015, the Company began to enhance its program to mitigate exposure to changes in foreign currency exchange rates by entering into foreign currency forward contracts to minimize, for a period of time, the impact on its financial results from changes in foreign exchange rates, primarily the British Pound Sterling, Canadian Dollar and the Chinese Yuan Renminbi. Additionally, the Company entered into certain foreign currency forward contracts to hedge the anticipated cash flows from transactions denominated in foreign currencies, primarily the Mexican Peso. This does not eliminate the impact of the volatility of foreign exchange rates. Non-Designated Foreign Currency Contracts All of the Company’s foreign currency hedge contracts to date have been non-designated contracts. The Company manages its exposure to changes in foreign currency on a consolidated basis to take advantage of offsetting transactions and balances. These foreign currency forward contracts are entered into for periods consistent with currency transaction exposures, which are generally one month. They are not designated as cash flow or fair value hedges under ASC 815, “Derivatives and Hedging” (“ASC 815”). These forward contracts are marked-to-market with changes in fair value recorded in the condensed consolidated statement of operations. The Company had non-designated foreign currency hedge contracts under ASC 815 outstanding with a notional amount of approximately $24.9 million at July 2, 2016 . During the second quarter of 2016, the Company recorded approximately $0.2 million of unrealized losses related to contracts outstanding at July 2, 2016 . During the first half of 2016, the unrealized losses related to contracts outstanding at July 2, 2016 was nominal. During the second quarter and first half of 2016, the Company settled non-designated foreign currency hedge contracts with a notional amount totaling approximately $50.3 million and $94.5 million , respectively, resulting in a realized gain upon settlement of approximately $0.5 million during the first half of 2016 and a nominal amount during the second quarter of 2016. The gains and losses related to non-designated foreign currency hedge contracts are not material, and are included as a component of SG&A within the Company’s unaudited condensed consolidated statement of operations. The gains and losses related to the non-designated foreign currency hedge contracts are included within operating activities in the unaudited condensed consolidated statement of cash flows. ASC 815 requires all derivative instruments to be recognized at their fair value as either assets or liabilities on the balance sheet. The Company has determined the fair value of its derivative instruments using the framework prescribed by ASC 820, “Fair Value Measurements” ("ASC 820"), by considering the estimated amount it would receive or pay to sell or transfer these instruments at the reporting date and by taking into account currency exchange rates, the creditworthiness of the counterparty for assets, and the Company’s creditworthiness for liabilities. Generally, the Company uses inputs that include quoted prices for similar assets or liabilities in active markets. At July 2, 2016 , the Company has classified its derivative assets and liabilities within Level 2 of the fair value hierarchy prescribed by ASC 820, as discussed further below, because these observable inputs are available for substantially the full term of its derivative instruments. Neither the total derivative assets nor the total derivative liabilities were material at July 2, 2016 and December 31, 2015 . Other Fair Value Measurements and Disclosures The Company’s assets and liabilities recorded at fair value have been categorized based upon a fair value hierarchy in accordance with ASC 820. ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with U.S. GAAP, and expands disclosures about fair value measurements. ASC 820 does not require any new fair value measurements; rather, it applies to other accounting pronouncements that require or permit fair value measurements. ASC 820 establishes a three-level valuation hierarchy for disclosure of fair value measurements. The categorization of assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the measurement of fair value. 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. On a recurring basis, the Company measures certain financial assets and financial liabilities at fair value, including its restricted investments, foreign currency hedge contracts, and contingent consideration. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. The Company bases fair value upon quoted market prices, where available. Where quoted market prices or other observable inputs are not available, the Company applies valuation techniques to estimate fair value. Measured on a Recurring Basis Financial assets and financial liabilities measured at fair value on a recurring basis consist of the following at July 2, 2016 and December 31, 2015 : Quoted Market Prices for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total (Dollar amounts in millions) Assets: Restricted Investments July 2, 2016 $ 3.3 $ — $ — $ 3.3 Restricted Investments December 31, 2015 1.2 — — 1.2 Liabilities Contingent Consideration July 2, 2016 $ — $ — $ — $ — Contingent Consideration December 31, 2015 — — 0.2 0.2 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 July 2, 2016 or December 31, 2015 . Contingent Consideration (Level 3) -- Contingent consideration liabilities were measured at fair value using projected revenue, discount rates, probabilities of payment and projected payment dates. This Level 3 fair value measurement was determined using an option pricing model. See Note B, "Acquisitions, Investments and Dispositions" for further discussion. 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 and equipment, intangible assets and goodwill. There were no material impairments during the second quarter and first half of 2016 or 2015. 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 July 2, 2016 and December 31, 2015 were as follows: Cash and Trade Receivables -- Cash and trade receivables are carried at their cost which approximates fair value because of their short-term nature. Long-Term Debt -- At July 2, 2016 , the fair value of the Company's long-term indebtedness was approximately $33.1 million higher than the amount on the Company's accompanying unaudited condensed consolidated balance sheet, before approximately $2.8 million of unamortized debt premium, approximately $4.4 million of unamortized debt discount, and approximately $12.9 million of unamortized debt issuance costs. At December 31, 2015 , the fair value of the Company’s long-term indebtedness was approximately $25.7 million higher than the amount on the Company's consolidated balance sheet, before approximately $3.4 million of unamortized debt premium, approximately $4.9 million of unamortized debt discount, and approximately $13.5 million of unamortized debt issuance costs. The Company determined the fair market value of its 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
	Jul. 02, 2016
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 July 2, 2016 and December 31, 2015 , the related consolidating statements of operations and comprehensive income (loss) for the second quarter and first half of 2016 and 2015 , and the related cash flows for the first half of 2016 and 2015 are reflected below in order to comply with the reporting requirements for guarantor subsidiaries. Condensed Consolidating Balance Sheet as of July 2, 2016 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) ASSETS: Current Assets: Unrestricted cash and cash equivalents $ 2.9 $ 1.1 $ 35.6 $ — $ 39.6 Restricted cash 0.1 0.1 2.3 — 2.5 Accounts receivable, less allowances — 328.2 55.7 — 383.9 Intercompany receivables 3.3 — 126.2 (129.5 ) — Inventories, net — 298.3 83.6 (6.9 ) 375.0 Prepaid expenses 5.0 9.6 3.5 — 18.1 Other current assets 2.6 8.2 12.6 — 23.4 Total current assets 13.9 645.5 319.5 (136.4 ) 842.5 Property and Equipment, at Cost: Total property and equipment, net 10.3 161.3 58.3 — 229.9 Other Long-term Assets: Investment in subsidiaries and long-term receivable from (to) subsidiaries 1,441.4 120.5 — (1,561.9 ) — Goodwill — 464.5 41.0 — 505.5 Intangible assets, less accumulated amortization — 539.1 46.0 (8.4 ) 576.7 Deferred tax asset 27.4 — 0.7 (28.1 ) — Other assets 1.7 17.1 0.8 0.7 20.3 Total other long-term assets 1,470.5 1,141.2 88.5 (1,597.7 ) 1,102.5 Total Assets $ 1,494.7 $ 1,948.0 $ 466.3 $ (1,734.1 ) $ 2,174.9 LIABILITIES AND STOCKHOLDERS' INVESTMENT (DEFICIT): Current Liabilities: Short-term bank obligations $ — $ — $ 0.2 $ — $ 0.2 Current maturities of long-term debt 6.2 0.8 — — 7.0 Accounts payable 4.6 136.1 141.8 — 282.5 Accrued expenses, taxes, and deferred revenue 43.8 135.6 44.7 — 224.1 Intercompany payables — 129.5 — (129.5 ) — Total current liabilities 54.6 402.0 186.7 (129.5 ) 513.8 Other Liabilities: Deferred income taxes — 100.3 12.5 (30.0 ) 82.8 Other long-term liabilities 49.5 111.0 22.0 — 182.5 Long-term intercompany payables — — 126.1 (126.1 ) — 49.5 211.3 160.6 (156.1 ) 265.3 Notes, Mortgage Notes and Obligations Payable, Less Current Maturities 1,354.7 3.4 1.8 — 1,359.9 Stockholders' investment (deficit) 35.9 1,331.3 117.2 (1,448.5 ) 35.9 Total Liabilities and Stockholders' Investment (Deficit) $ 1,494.7 $ 1,948.0 $ 466.3 $ (1,734.1 ) $ 2,174.9 Condensed Consolidating Balance Sheet as of December 31, 2015 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) ASSETS: Current Assets: Unrestricted cash and cash equivalents $ 0.7 $ 1.1 $ 22.8 $ — $ 24.6 Restricted cash 0.1 0.2 — — 0.3 Accounts receivable, less allowances — 273.8 66.2 — 340.0 Intercompany receivables 4.9 — 89.8 (94.7 ) — Inventories, net — 294.9 80.7 (7.5 ) 368.1 Prepaid expenses 2.7 11.2 5.4 — 19.3 Other current assets 0.1 8.7 10.3 — 19.1 Total current assets 8.5 589.9 275.2 (102.2 ) 771.4 Property and Equipment, at Cost: Total property and equipment, net 17.0 157.1 54.9 — 229.0 Other Long-term Assets: Investment in subsidiaries and long-term 1,409.9 82.7 — (1,492.6 ) — Goodwill — 464.5 41.0 — 505.5 Intangible assets, less accumulated amortization — 568.2 49.7 (8.8 ) 609.1 Deferred tax asset 38.0 — 0.6 (38.6 ) — Other assets 1.7 12.3 0.8 0.6 15.4 Total other long-term assets 1,449.6 1,127.7 92.1 (1,539.4 ) 1,130.0 Total Assets $ 1,475.1 $ 1,874.7 $ 422.2 $ (1,641.6 ) $ 2,130.4 LIABILITIES AND STOCKHOLDERS' INVESTMENT (DEFICIT): Current Liabilities: Short-term bank obligations $ — $ — $ 0.5 $ — $ 0.5 Current maturities of long-term debt 6.1 0.8 — — 6.9 Accounts payable 2.4 142.2 124.6 — 269.2 Accrued expenses, taxes, and deferred revenue 38.1 131.8 44.6 — 214.5 Intercompany payables — 94.7 — (94.7 ) — Total current liabilities 46.6 369.5 169.7 (94.7 ) 491.1 Other Liabilities: Deferred income taxes — 105.4 12.3 (40.8 ) 76.9 Other long-term liabilities 49.9 107.8 20.8 — 178.5 Long-term intercompany payables — — 110.0 (110.0 ) — 49.9 213.2 143.1 (150.8 ) 255.4 Notes, Mortgage Notes and Obligations Payable, Less Current Maturities 1,366.3 3.5 1.8 — 1,371.6 Stockholders' investment (deficit) 12.3 1,288.5 107.6 (1,396.1 ) 12.3 Total Liabilities and Stockholders' $ 1,475.1 $ 1,874.7 $ 422.2 $ (1,641.6 ) $ 2,130.4 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the second quarter of 2016 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 603.3 $ 211.8 $ (130.0 ) $ 685.1 Cost and Expenses: Cost of revenues — 422.9 180.8 (131.2 ) 472.5 Selling, general and administrative expense, net 20.9 100.7 20.7 — 142.3 Amortization of intangible assets — 15.8 1.9 (0.2 ) 17.5 20.9 539.4 203.4 (131.4 ) 632.3 Operating (loss) earnings (20.9 ) 63.9 8.4 1.4 52.8 Net interest expense (22.7 ) (0.7 ) — — (23.4 ) (Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes (43.6 ) 63.2 8.4 1.4 29.4 Charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes 73.0 (18.5 ) — (54.5 ) — Earnings (loss) before provision (benefit) for income taxes 29.4 44.7 8.4 (53.1 ) 29.4 Provision (benefit) for income taxes 11.0 16.0 3.6 (19.6 ) 11.0 Net earnings (loss) $ 18.4 $ 28.7 $ 4.8 $ (33.5 ) $ 18.4 Other comprehensive income (loss), net of tax: Currency translation adjustment (3.1 ) — (3.0 ) 3.0 (3.1 ) Total pension liability adjustments, net of tax 0.2 — 0.1 (0.1 ) 0.2 Other comprehensive income (loss) (2.9 ) — (2.9 ) 2.9 (2.9 ) Comprehensive income (loss) $ 15.5 $ 28.7 $ 1.9 $ (30.6 ) $ 15.5 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the first half of 2016 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 1,129.6 $ 406.9 $ (237.5 ) $ 1,299.0 Cost and Expenses: Cost of revenues — 794.0 343.0 (238.1 ) 898.9 Selling, general and administrative expense, net 34.7 207.2 41.9 — 283.8 Amortization of intangible assets — 31.3 3.7 (0.4 ) 34.6 34.7 1,032.5 388.6 (238.5 ) 1,217.3 Operating (loss) earnings (34.7 ) 97.1 18.3 1.0 81.7 Net interest expense (45.8 ) (1.3 ) — — (47.1 ) (Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes (80.5 ) 95.8 18.3 1.0 34.6 Charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes 115.1 (31.8 ) (0.2 ) (83.1 ) — Earnings (loss) before provision (benefit) for income taxes 34.6 64.0 18.1 (82.1 ) 34.6 Provision (benefit) for income taxes 13.6 23.1 7.5 (30.6 ) 13.6 Net earnings (loss) $ 21.0 $ 40.9 $ 10.6 $ (51.5 ) $ 21.0 Other comprehensive income (loss), net of tax: Currency translation adjustment (0.9 ) — (1.2 ) 1.2 (0.9 ) Total pension liability adjustments, net of tax — — 0.2 (0.2 ) — Other comprehensive income (loss) (0.9 ) — (1.0 ) 1.0 (0.9 ) Comprehensive income (loss) $ 20.1 $ 40.9 $ 9.6 $ (50.5 ) $ 20.1 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the second quarter of 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 and Expenses: Cost of revenues — 445.5 193.3 (133.0 ) 505.8 Selling, general and administrative expense, net 12.6 108.1 26.6 — 147.3 Amortization of intangible assets — 14.8 1.5 (0.2 ) 16.1 12.6 568.4 221.4 (133.2 ) 669.2 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 of 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 and Expenses: Cost of revenues — 793.6 349.6 (231.5 ) 911.7 Selling, general and administrative expense, net 25.4 214.7 50.5 — 290.6 Amortization of intangible assets — 29.5 2.8 (0.4 ) 31.9 25.4 1,037.8 402.9 (231.9 ) 1,234.2 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 Cash Flow Statement For the first half of 2016 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 $ (106.7 ) $ 151.6 $ 9.9 $ 54.8 Cash Flows from investing activities: Capital expenditures (0.8 ) (13.0 ) (7.1 ) (20.9 ) Net cash paid for businesses acquired and dispositions — (1.0 ) — (1.0 ) Net cash paid for equity investments — (4.0 ) — (4.0 ) Net cash paid for acquisition of intangible assets — (0.9 ) — (0.9 ) Proceeds from the sale of property and equipment — 2.3 0.1 2.4 Change in restricted cash and marketable securities 0.1 0.1 (2.3 ) (2.1 ) Other, net — 0.9 — 0.9 Net cash used in investing activities (0.7 ) (15.6 ) (9.3 ) (25.6 ) Cash Flows from financing activities: Proceeds from ABL and other borrowings 188.0 — 1.1 189.1 Payment of ABL and other borrowings (200.1 ) (0.4 ) (1.5 ) (202.0 ) Fees paid in connection with debt facilities (1.0 ) — — (1.0 ) Net use from equity transactions (0.3 ) — — (0.3 ) Long-term intercompany advances and loans 123.0 (135.6 ) 12.6 — Net cash provided by (used in) financing activities 109.6 (136.0 ) 12.2 (14.2 ) Net change in unrestricted cash and cash equivalents 2.2 — 12.8 15.0 Unrestricted cash and cash equivalents at the beginning of the period 0.7 1.1 22.8 24.6 Unrestricted cash and cash equivalents at the end of the period $ 2.9 $ 1.1 $ 35.6 $ 39.6 Condensed Consolidating Cash Flow Statement For the first half of 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 ) Net proceeds from borrowings under the senior secured term loan facility due 2020 261.8 — — 261.8 Redemption of the 10% Senior Notes due 2018, including redemption premium (262.5 ) — — (262.5 ) 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

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jul. 02, 2016
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, 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 July 2, 2016 ("second quarter of 2016") and June 27, 2015 ("second quarter of 2015") each include 91 days. The first six months ended July 2, 2016 ("first half of 2016") and June 27, 2015 ("first half of 2015") included 184 days and 178 days, respectively. The accompanying unaudited condensed consolidated financial statements reflect the financial position, results of operations, comprehensive income (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 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 2016 and 2015 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. The operating results of acquired entities are included in the Company’s consolidated results of operations from the date of acquisition prospectively and the results of operations from dispositions are excluded commencing on the date of disposition. 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 2016 and 2015, 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, 2015 ("2015 Form 10-K") and Current Reports on Form 8-K as filed with the Securities and Exchange Commission ("SEC"). As previously announced, on July 6, 2016, the Company entered into a merger agreement with Melrose Industries PLC, a United Kingdom listed public company and its newly created wholly owned subsidiary, Nevada Corp., (collectively, "Melrose"), to be acquired by Melrose for $86.00 per share in cash (the "Purchase Price"), or an estimated total enterprise value of approximately $2.8 billion . The transaction was approved by Melrose’s shareholders on July 25, 2016 and is expected to close by the end of August 2016. In connection with the merger agreement, the Company also entered into an agreement with certain stockholders for the reimbursement of certain fees incurred in connection with the merger.
New Accounting Pronouncements	New Accounting Pronouncements In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-13, Financial Instruments - Credit Losses (Topic 326) (“ASU 2016-13”). The guidance requires that financial assets measured at amortized cost be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis. The income statement reflects the measurement of credit losses for newly recognized financial assets, as well as the expected credit losses during the period. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. Credit losses relating to available-for-sale debt securities will be recorded through an allowance for credit losses rather than as a direct write-down to the security. The updated guidance is effective for annual periods beginning after December 15, 2019, and is applicable to the Company in 2020, with early adoption permitted. The Company is currently evaluating the impact of the adoption of ASU 2016-13 on its consolidated financial position and results of operations. In March 2016, the FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ("ASU 2016-09"). ASU 2016-09 impacts several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments in ASU 2016-09 are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods with early adoption permitted. Additionally, an entity that elects early adoption must adopt all of the amendments in the same period. The Company will adopt ASU 2016-09 in the first quarter of 2017 and is currently evaluating the impact of adoption on its financial position and results from operations. In March 2016, the FASB issued ASU No. 2016-06, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments ("ASU 2016-06"). ASU 2016-06 clarifies the requirements for assessing whether contingent call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts. An entity performing the assessment under the amendments in ASU 2016-06 is required to assess the embedded call (put) options solely in accordance with the four-step decision sequence. The amendments in ASU 2016-06 are effective for annual periods beginning after December 15, 2017, and interim periods within those annual periods. The Company will adopt ASU 2016-06 in the first quarter of 2018 and is currently evaluating the impact of adoption on its financial position and results from operations. In February 2016, the FASB issued its new leases standard, ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"). ASU 2016-02 is aimed at the recognition of most leases on lessees’ balance sheets, but also changes aspects of lessor accounting. ASU 2016-02 is effective for public business entities for annual periods beginning after December 15, 2018 and interim periods within that year and early adoption is permitted. The Company will adopt this standard effective January 1, 2019. This standard is expected to have a significant impact on the Company’s current accounting for its lease arrangements, particularly its current operating lease arrangements, as well as, disclosures. The Company is currently evaluating the impact of adoption on its financial position and results from operations. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ("ASU 2016-01"). ASU 2016-01 supersedes the guidance to classify equity securities with readily determinable fair values into different categories (that is, trading or available-for-sale) and requires equity securities (including other ownership interests, such as partnerships, unincorporated joint ventures, and limited liability companies) to be measured at fair value with changes in the fair value recognized through net income. An entity’s equity investments that are accounted for under the equity method of accounting or result in consolidation of an investee are not included within the scope of ASU 2016-01. The amendments allow equity investments that do not have readily determinable fair values to be remeasured at fair value either upon the occurrence of an observable price change or upon identification of an impairment. The amendments also require enhanced disclosures about those investments. The amendments improve financial reporting by providing relevant information about an entity’s equity investments and reducing the number of items that are recognized in other comprehensive income. As of July 2, 2016, the Company only holds one investment that would be impacted by ASU 2016-01, which is its preferred stock investment in MiOS Limited (“MiOS”) (see Note B, “Acquisitions, Investments and Dispositions” for further discussion). As MiOS is a privately-held company and therefore, the Company’s investment does not have a readily determinable fair value, the Company will choose to measure its investment at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. The Company will adopt this standard on January 1, 2018 and the adoption is not expected to have a material impact on the Company’s financial position or results of operations. In July 2015, the FASB issued 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. The Company was required to adopt ASU 2015-05 effective January 1, 2016. The Company adopted this pronouncement prospectively in the first quarter of 2016 and the adoption of this standard did not have a material effect on the Company's consolidated financial statements. 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 was not affected by the amendments in this update. In August 2015, the FASB issued ASU No. 2015-15, Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements—Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update) ("ASU 2015-15"), to address the presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements. Under ASU 2015-15, entities are permitted to defer and present debt issuance costs as an asset and subsequently amortize the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of credit-arrangement. The Company adopted these pronouncements retrospectively in the first quarter of 2016. As a result of the adoption, the Company reclassified approximately $13.5 million of unamortized debt issuance costs from other long-term assets to notes, mortgage notes and obligations payable, less current maturities on its condensed consolidated balance sheet at December 31, 2015 . There was no impact to the Company's statement of operations or cash flow as a result of the adoption. 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 re-evaluation under the revised consolidation model. The guidance in ASU No. 2015-02 was effective for the Company January 1, 2016. The Company adopted this pronouncement prospectively in the first quarter of 2016 and the adoption of this standard did not 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 ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Company will adopt this pronouncement for the year ended December 31, 2016 and does not expect adoption to have a material effect on the Company's consolidated financial statements. 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.

Goodwill and Other Intangible23

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jul. 02, 2016
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 2016 : December 31, 2015 (1) Acquisitions July 2, 2016 (1) (Dollar amounts in millions) Air Quality and Home Solutions: Gross goodwill $ 156.8 $ — $ 156.8 Impairment losses — — — Net AQH goodwill 156.8 — 156.8 Security and Control Solutions: Gross goodwill 85.3 — 85.3 Impairment losses — — — Net SCS goodwill 85.3 — 85.3 Ergonomic and Productivity Solutions: Gross goodwill 157.0 — 157.0 Impairment losses — — — Net ERG goodwill 157.0 — 157.0 Residential and Commercial HVAC: Gross goodwill 106.4 — 106.4 Impairment losses — — — Net RCH goodwill 106.4 — 106.4 Audio, Video and Control Solutions: Gross goodwill 4.4 — 4.4 Impairment losses (4.4 ) — (4.4 ) Net AVC goodwill — — — Consolidated goodwill: Gross goodwill 509.9 — 509.9 Impairment losses (4.4 ) — (4.4 ) Net consolidated goodwill $ 505.5 $ — $ 505.5 (1) The CAS reporting unit did not have goodwill for any periods presented.

Exit and Disposal Activities (T

Exit and Disposal Activities (Tables)	6 Months Ended
	Jul. 02, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Costs	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 2016 and 2015 : For the second quarter of 2016 For the second quarter of 2015 SG&A COGS Total SG&A COGS Total (Dollar amounts in millions) Manufacturing Rationalization & Relocation Initiatives $ — $ — $ — $ 0.1 $ 1.4 $ 1.5 Subsidiary Combinations — (0.3 ) (0.3 ) 0.1 — 0.1 CAS Segment Consolidation — — — 0.5 4.3 4.8 Best Restructuring — 0.2 0.2 — 0.2 0.2 Other restructuring activities — — — 0.2 2.7 2.9 Total (1) $ — $ (0.1 ) $ (0.1 ) $ 0.9 $ 8.6 $ 9.5 (1) During the second quarter of 2016 and 2015, the Company recorded severance costs of approximately $0.2 million and $3.3 million , respectively. 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 2016 and 2015 : For the first half of 2016 For the first half of 2015 SG&A COGS Total SG&A COGS Total (Dollar amounts in millions) Manufacturing Rationalization & Relocation Initiatives $ — $ — $ — $ 0.1 $ 2.3 $ 2.4 Warehousing & Distribution Consolidation — — — — (0.3 ) (0.3 ) Subsidiary Combinations 0.4 (0.2 ) 0.2 0.2 — 0.2 CAS Segment Consolidation — (0.1 ) (0.1 ) 0.5 4.3 4.8 Best Restructuring — 0.2 0.2 — 0.4 0.4 Other restructuring activities — — — 0.4 3.1 3.5 Total (1) $ 0.4 $ (0.1 ) $ 0.3 $ 1.2 $ 9.8 $ 11.0 (1) During the first half of 2016 and 2015, the Company recorded severance costs of approximately $0.3 million and $4.0 million , respectively.
Subsidiary Combinations
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 Subsidiary Combinations during the first half of 2016 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2015 $ 1.0 $ 1.2 $ 2.2 Provision (1) 0.2 — 0.2 Payments (1.1 ) (0.6 ) (1.7 ) Balance, July 2, 2016 $ 0.1 $ 0.6 $ 0.7 (1) All costs during the first half of 2016 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 2016 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2015 $ 1.3 $ — $ 1.3 Provision 0.2 — 0.2 Payments (0.4 ) — (0.4 ) Other (0.1 ) — (0.1 ) Balance, July 2, 2016 $ 1.0 $ — $ 1.0
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 2016 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2015 $ 0.4 $ — $ 0.4 Provision (0.1 ) — (0.1 ) Payments (0.3 ) — (0.3 ) Balance, July 2, 2016 $ — $ — $ —
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 2016 : Severance Other Costs Total (Dollar amounts in millions) Balance, December 31, 2015 $ 0.4 $ 1.0 $ 1.4 Provision — — — Payments (0.5 ) (0.2 ) (0.7 ) Other 0.1 (0.1 ) — Balance, July 2, 2016 $ — $ 0.7 $ 0.7

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jul. 02, 2016
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: July 2, 2016 December 31, 2015 (Dollar amounts in millions) Accrued expenses $ 2.4 $ 2.5 Other long-term liabilities 0.9 1.1 $ 3.3 $ 3.6 Undiscounted future payments $ 3.5 $ 3.7
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 2016 and 2015 are as follows: Second Quarter of First Half of 2016 2015 2016 2015 (Dollar amounts in millions) Balance, beginning of period $ 50.5 $ 54.9 $ 51.0 $ 54.8 Warranties provided during period 5.9 5.2 11.8 11.6 Settlements made during period (6.7 ) (6.7 ) (13.3 ) (12.8 ) Other changes in liability estimate, including expirations and acquisitions — (0.2 ) 0.2 (0.4 ) Balance, end of period $ 49.7 $ 53.2 $ 49.7 $ 53.2

Segment Information and Conce26

Segment Information and Concentration of Risk (Tables)	6 Months Ended
	Jul. 02, 2016
Segment Reporting [Abstract]
Schedule of Segment Operating Results	Net sales and operating earnings for the Company's reportable segments and the Company's consolidated earnings (loss) before provision (benefit) for income taxes for the second quarter and first half of 2016 and 2015 were as follows: Second Quarter of First Half of 2016 2015 2016 2015 (Dollar amounts in millions) Net sales: AQH $ 157.5 $ 151.8 $ 308.8 $ 290.1 SCS 146.4 145.1 256.8 241.6 ERG 94.2 85.8 176.6 156.6 RCH 165.8 169.9 312.8 303.2 CAS 93.7 115.3 189.8 216.6 AVC 27.5 36.0 54.2 68.5 Consolidated net sales $ 685.1 $ 703.9 $ 1,299.0 $ 1,276.6 Operating earnings (loss): AQH $ 19.3 $ 19.4 $ 35.5 $ 32.8 SCS 20.3 18.5 28.5 23.1 ERG 25.3 15.4 39.6 23.4 RCH 8.5 (2.1 ) 9.7 (7.8 ) CAS 2.4 1.1 7.3 4.0 AVC (0.9 ) (4.1 ) (2.8 ) (6.5 ) Subtotal 74.9 48.2 117.8 69.0 Unallocated, net (22.1 ) (13.5 ) (36.1 ) (26.6 ) Consolidated operating earnings 52.8 34.7 81.7 42.4 Net interest expense (23.4 ) (24.9 ) (47.1 ) (52.1 ) Loss from debt retirement — (14.8 ) — (14.8 ) Earnings (loss) before provision (benefit) $ 29.4 $ (5.0 ) $ 34.6 $ (24.5 )

Equity Activity (Tables)

Equity Activity (Tables)	6 Months Ended
	Jul. 02, 2016
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 2016 are as follows: Second quarter of 2016 First half of 2016 Foreign Currency Translation Pension Liability Adjustment Total Accumulated Other Comprehensive (Loss) Income Foreign Currency Translation Pension Liability Adjustment Total (Dollar amounts in millions) Balance, beginning of period $ (17.1 ) $ (23.4 ) $ (40.5 ) $ (19.3 ) $ (23.2 ) $ (42.5 ) Other comprehensive (loss) income before reclassifications (3.1 ) 0.1 (3.0 ) (0.9 ) (0.4 ) (1.3 ) Amounts reclassified from AOCI to SG&A (1) — 0.1 0.1 — 0.4 0.4 Net current-period other comprehensive (loss) income (3.1 ) 0.2 (2.9 ) (0.9 ) — (0.9 ) Balance, end of period $ (20.2 ) $ (23.2 ) $ (43.4 ) $ (20.2 ) $ (23.2 ) $ (43.4 ) (1) For additional information, see Note L, "Pension, Profit Sharing & Other Post-Retirement Benefits" .

Earnings (Loss) per Share (Tabl

Earnings (Loss) per Share (Tables)	6 Months Ended
	Jul. 02, 2016
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	The reconciliations between basic and diluted earnings (loss) per share for the second quarter and first half of 2016 and 2015 are as follows: Second Quarter of First Half of 2016 2015 2016 2015 (Dollar amounts in millions, except per share data) Net earnings (loss) $ 18.4 $ (2.3 ) $ 21.0 $ (16.2 ) Weighted average common shares outstanding 16,006,946 15,953,059 15,995,257 15,931,599 Dilutive effect of common share equivalents 177,148 — 142,815 — Dilutive shares outstanding 16,184,094 15,953,059 16,138,072 15,931,599 Basic earnings (loss) per share $ 1.15 $ (0.14 ) $ 1.31 $ (1.02 ) Diluted earnings (loss) per share $ 1.14 $ (0.14 ) $ 1.30 $ (1.02 )
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 2016 and 2015 is as follows: Second Quarter of First Half of 2016 2015 2016 2015 Restricted stock 93,204 318,252 141,459 331,971 Stock options 595,725 596,387 527,796 578,472 Total 688,929 914,639 669,255 910,443

Pension, Profit Sharing & Oth29

Pension, Profit Sharing & Other Post-Retirement Benefits (Tables)	6 Months Ended
	Jul. 02, 2016
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 2016 and 2015 consists of the following components: Second Quarter of First Half of 2016 2015 2016 2015 (Dollar amounts in millions) Service cost $ 0.4 $ 0.3 $ 0.7 $ 0.5 Interest cost 1.5 1.6 3.0 3.2 Expected return on plan assets (1.6 ) (1.8 ) (3.3 ) (3.6 ) Net amortization of actuarial loss 0.1 0.3 0.4 0.7 Net periodic benefit cost $ 0.4 $ 0.4 $ 0.8 $ 0.8

Derivatives and Fair Value (Tab

Derivatives and Fair Value (Tables)	6 Months Ended
	Jul. 02, 2016
Fair Value Disclosures [Abstract]
Financial assets and financial liabilities measured at fair value on a recurring basis	Financial assets and financial liabilities measured at fair value on a recurring basis consist of the following at July 2, 2016 and December 31, 2015 : Quoted Market Prices for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total (Dollar amounts in millions) Assets: Restricted Investments July 2, 2016 $ 3.3 $ — $ — $ 3.3 Restricted Investments December 31, 2015 1.2 — — 1.2 Liabilities Contingent Consideration July 2, 2016 $ — $ — $ — $ — Contingent Consideration December 31, 2015 — — 0.2 0.2

Guarantor Financial Statements

Guarantor Financial Statements (Tables)	6 Months Ended
	Jul. 02, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet as of July 2, 2016 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) ASSETS: Current Assets: Unrestricted cash and cash equivalents $ 2.9 $ 1.1 $ 35.6 $ — $ 39.6 Restricted cash 0.1 0.1 2.3 — 2.5 Accounts receivable, less allowances — 328.2 55.7 — 383.9 Intercompany receivables 3.3 — 126.2 (129.5 ) — Inventories, net — 298.3 83.6 (6.9 ) 375.0 Prepaid expenses 5.0 9.6 3.5 — 18.1 Other current assets 2.6 8.2 12.6 — 23.4 Total current assets 13.9 645.5 319.5 (136.4 ) 842.5 Property and Equipment, at Cost: Total property and equipment, net 10.3 161.3 58.3 — 229.9 Other Long-term Assets: Investment in subsidiaries and long-term receivable from (to) subsidiaries 1,441.4 120.5 — (1,561.9 ) — Goodwill — 464.5 41.0 — 505.5 Intangible assets, less accumulated amortization — 539.1 46.0 (8.4 ) 576.7 Deferred tax asset 27.4 — 0.7 (28.1 ) — Other assets 1.7 17.1 0.8 0.7 20.3 Total other long-term assets 1,470.5 1,141.2 88.5 (1,597.7 ) 1,102.5 Total Assets $ 1,494.7 $ 1,948.0 $ 466.3 $ (1,734.1 ) $ 2,174.9 LIABILITIES AND STOCKHOLDERS' INVESTMENT (DEFICIT): Current Liabilities: Short-term bank obligations $ — $ — $ 0.2 $ — $ 0.2 Current maturities of long-term debt 6.2 0.8 — — 7.0 Accounts payable 4.6 136.1 141.8 — 282.5 Accrued expenses, taxes, and deferred revenue 43.8 135.6 44.7 — 224.1 Intercompany payables — 129.5 — (129.5 ) — Total current liabilities 54.6 402.0 186.7 (129.5 ) 513.8 Other Liabilities: Deferred income taxes — 100.3 12.5 (30.0 ) 82.8 Other long-term liabilities 49.5 111.0 22.0 — 182.5 Long-term intercompany payables — — 126.1 (126.1 ) — 49.5 211.3 160.6 (156.1 ) 265.3 Notes, Mortgage Notes and Obligations Payable, Less Current Maturities 1,354.7 3.4 1.8 — 1,359.9 Stockholders' investment (deficit) 35.9 1,331.3 117.2 (1,448.5 ) 35.9 Total Liabilities and Stockholders' Investment (Deficit) $ 1,494.7 $ 1,948.0 $ 466.3 $ (1,734.1 ) $ 2,174.9 Condensed Consolidating Balance Sheet as of December 31, 2015 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) ASSETS: Current Assets: Unrestricted cash and cash equivalents $ 0.7 $ 1.1 $ 22.8 $ — $ 24.6 Restricted cash 0.1 0.2 — — 0.3 Accounts receivable, less allowances — 273.8 66.2 — 340.0 Intercompany receivables 4.9 — 89.8 (94.7 ) — Inventories, net — 294.9 80.7 (7.5 ) 368.1 Prepaid expenses 2.7 11.2 5.4 — 19.3 Other current assets 0.1 8.7 10.3 — 19.1 Total current assets 8.5 589.9 275.2 (102.2 ) 771.4 Property and Equipment, at Cost: Total property and equipment, net 17.0 157.1 54.9 — 229.0 Other Long-term Assets: Investment in subsidiaries and long-term 1,409.9 82.7 — (1,492.6 ) — Goodwill — 464.5 41.0 — 505.5 Intangible assets, less accumulated amortization — 568.2 49.7 (8.8 ) 609.1 Deferred tax asset 38.0 — 0.6 (38.6 ) — Other assets 1.7 12.3 0.8 0.6 15.4 Total other long-term assets 1,449.6 1,127.7 92.1 (1,539.4 ) 1,130.0 Total Assets $ 1,475.1 $ 1,874.7 $ 422.2 $ (1,641.6 ) $ 2,130.4 LIABILITIES AND STOCKHOLDERS' INVESTMENT (DEFICIT): Current Liabilities: Short-term bank obligations $ — $ — $ 0.5 $ — $ 0.5 Current maturities of long-term debt 6.1 0.8 — — 6.9 Accounts payable 2.4 142.2 124.6 — 269.2 Accrued expenses, taxes, and deferred revenue 38.1 131.8 44.6 — 214.5 Intercompany payables — 94.7 — (94.7 ) — Total current liabilities 46.6 369.5 169.7 (94.7 ) 491.1 Other Liabilities: Deferred income taxes — 105.4 12.3 (40.8 ) 76.9 Other long-term liabilities 49.9 107.8 20.8 — 178.5 Long-term intercompany payables — — 110.0 (110.0 ) — 49.9 213.2 143.1 (150.8 ) 255.4 Notes, Mortgage Notes and Obligations Payable, Less Current Maturities 1,366.3 3.5 1.8 — 1,371.6 Stockholders' investment (deficit) 12.3 1,288.5 107.6 (1,396.1 ) 12.3 Total Liabilities and Stockholders' $ 1,475.1 $ 1,874.7 $ 422.2 $ (1,641.6 ) $ 2,130.4
Schedule of Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the second quarter of 2016 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 603.3 $ 211.8 $ (130.0 ) $ 685.1 Cost and Expenses: Cost of revenues — 422.9 180.8 (131.2 ) 472.5 Selling, general and administrative expense, net 20.9 100.7 20.7 — 142.3 Amortization of intangible assets — 15.8 1.9 (0.2 ) 17.5 20.9 539.4 203.4 (131.4 ) 632.3 Operating (loss) earnings (20.9 ) 63.9 8.4 1.4 52.8 Net interest expense (22.7 ) (0.7 ) — — (23.4 ) (Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes (43.6 ) 63.2 8.4 1.4 29.4 Charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes 73.0 (18.5 ) — (54.5 ) — Earnings (loss) before provision (benefit) for income taxes 29.4 44.7 8.4 (53.1 ) 29.4 Provision (benefit) for income taxes 11.0 16.0 3.6 (19.6 ) 11.0 Net earnings (loss) $ 18.4 $ 28.7 $ 4.8 $ (33.5 ) $ 18.4 Other comprehensive income (loss), net of tax: Currency translation adjustment (3.1 ) — (3.0 ) 3.0 (3.1 ) Total pension liability adjustments, net of tax 0.2 — 0.1 (0.1 ) 0.2 Other comprehensive income (loss) (2.9 ) — (2.9 ) 2.9 (2.9 ) Comprehensive income (loss) $ 15.5 $ 28.7 $ 1.9 $ (30.6 ) $ 15.5 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the first half of 2016 Guarantor Non-Guarantor Nortek Nortek Subsidiaries Subsidiaries Eliminations Consolidated (Dollar amounts in millions) Net Sales $ — $ 1,129.6 $ 406.9 $ (237.5 ) $ 1,299.0 Cost and Expenses: Cost of revenues — 794.0 343.0 (238.1 ) 898.9 Selling, general and administrative expense, net 34.7 207.2 41.9 — 283.8 Amortization of intangible assets — 31.3 3.7 (0.4 ) 34.6 34.7 1,032.5 388.6 (238.5 ) 1,217.3 Operating (loss) earnings (34.7 ) 97.1 18.3 1.0 81.7 Net interest expense (45.8 ) (1.3 ) — — (47.1 ) (Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes (80.5 ) 95.8 18.3 1.0 34.6 Charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes 115.1 (31.8 ) (0.2 ) (83.1 ) — Earnings (loss) before provision (benefit) for income taxes 34.6 64.0 18.1 (82.1 ) 34.6 Provision (benefit) for income taxes 13.6 23.1 7.5 (30.6 ) 13.6 Net earnings (loss) $ 21.0 $ 40.9 $ 10.6 $ (51.5 ) $ 21.0 Other comprehensive income (loss), net of tax: Currency translation adjustment (0.9 ) — (1.2 ) 1.2 (0.9 ) Total pension liability adjustments, net of tax — — 0.2 (0.2 ) — Other comprehensive income (loss) (0.9 ) — (1.0 ) 1.0 (0.9 ) Comprehensive income (loss) $ 20.1 $ 40.9 $ 9.6 $ (50.5 ) $ 20.1 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the second quarter of 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 and Expenses: Cost of revenues — 445.5 193.3 (133.0 ) 505.8 Selling, general and administrative expense, net 12.6 108.1 26.6 — 147.3 Amortization of intangible assets — 14.8 1.5 (0.2 ) 16.1 12.6 568.4 221.4 (133.2 ) 669.2 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 of 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 and Expenses: Cost of revenues — 793.6 349.6 (231.5 ) 911.7 Selling, general and administrative expense, net 25.4 214.7 50.5 — 290.6 Amortization of intangible assets — 29.5 2.8 (0.4 ) 31.9 25.4 1,037.8 402.9 (231.9 ) 1,234.2 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 )
Schedule of Condensed Consolidating Cash Flow Statement	Condensed Consolidating Cash Flow Statement For the first half of 2016 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 $ (106.7 ) $ 151.6 $ 9.9 $ 54.8 Cash Flows from investing activities: Capital expenditures (0.8 ) (13.0 ) (7.1 ) (20.9 ) Net cash paid for businesses acquired and dispositions — (1.0 ) — (1.0 ) Net cash paid for equity investments — (4.0 ) — (4.0 ) Net cash paid for acquisition of intangible assets — (0.9 ) — (0.9 ) Proceeds from the sale of property and equipment — 2.3 0.1 2.4 Change in restricted cash and marketable securities 0.1 0.1 (2.3 ) (2.1 ) Other, net — 0.9 — 0.9 Net cash used in investing activities (0.7 ) (15.6 ) (9.3 ) (25.6 ) Cash Flows from financing activities: Proceeds from ABL and other borrowings 188.0 — 1.1 189.1 Payment of ABL and other borrowings (200.1 ) (0.4 ) (1.5 ) (202.0 ) Fees paid in connection with debt facilities (1.0 ) — — (1.0 ) Net use from equity transactions (0.3 ) — — (0.3 ) Long-term intercompany advances and loans 123.0 (135.6 ) 12.6 — Net cash provided by (used in) financing activities 109.6 (136.0 ) 12.2 (14.2 ) Net change in unrestricted cash and cash equivalents 2.2 — 12.8 15.0 Unrestricted cash and cash equivalents at the beginning of the period 0.7 1.1 22.8 24.6 Unrestricted cash and cash equivalents at the end of the period $ 2.9 $ 1.1 $ 35.6 $ 39.6 Condensed Consolidating Cash Flow Statement For the first half of 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 ) Net proceeds from borrowings under the senior secured term loan facility due 2020 261.8 — — 261.8 Redemption of the 10% Senior Notes due 2018, including redemption premium (262.5 ) — — (262.5 ) 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

Basis of Presentation (Details)

Basis of Presentation (Details) $ / shares in Units, $ in Billions	Jul. 06, 2016USD ($)$ / shares	Jul. 02, 2016reporting_segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments | reporting_segment		5
Subsequent Event | Nortek, Inc. | Melrose Industries PLC
Business Acquisition [Line Items]
Consideration transferred (in dollars per price) | $ / shares	$ 86
Total consideration | $	$ 2.8

Basis of Presentation - Account

Basis of Presentation - Accounting Pronouncements (Details) - USD ($) $ in Millions	Jul. 02, 2016	Dec. 31, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Unamortized debt issuance costs	$ 12.9	$ 13.5
Notes, mortgage notes and obligations payable, less current maturities | Accounting Standards Update 2015-15
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Unamortized debt issuance costs		13.5
Other long-term assets | Accounting Standards Update 2015-15
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Unamortized debt issuance costs		$ (13.5)

Acquisitions, Investments and34

Acquisitions, Investments and Dispositions - Acquisitions Narrative (Details) - USD ($) $ in Millions	May 19, 2016	May 02, 2016	Jun. 30, 2015	Jan. 21, 2015	Jul. 02, 2016	Dec. 31, 2015	Sep. 26, 2015	Jul. 02, 2016
Developed Technology
Business Acquisition [Line Items]
Intangible assets acquired					$ 1.1
Useful life of intangible assets acquired					3 years
Anthro
Business Acquisition [Line Items]
Total consideration				$ 51			$ 50.3
Business acquisition, cash paid				50.8
Other payments to acquire businesses				0.2
Consideration transferred to escrow				$ 5
Working capital and other post-closing adjustments							$ 0.7
Numera, Inc.
Business Acquisition [Line Items]
Total consideration			$ 15.7
Business acquisition, cash paid			12
Consideration transferred to escrow			1.5
Additional contingent payment			28
Contingent consideration sales threshold			12.1
Contingent consideration			$ 3.7		$ 0	$ 0.2		$ 0
Change in fair value of contingent consideration liability						3.5
Hardware revenue recognition period								3 years
Activations revenue recognition period								3 years
Deferred revenue					6.3	$ 2.8		$ 6.3
Nuiku Inc.
Business Acquisition [Line Items]
Total consideration	$ 1.3
Business acquisition, cash paid	1
Additional contingent payment	0.3
Maximum additional purchase price consideration contingent upon shipments and/or licensing or products	2.3
Nuiku Inc. | Developed Technology
Business Acquisition [Line Items]
Intangible assets acquired	$ 1.3
Useful life of intangible assets acquired	4 years
MiOS Limited | Cost-method Investment
Business Acquisition [Line Items]
Payments to acquire investment		$ 4.5
Interest acquired (percentage)		25.00%
Fair value of investment					$ 4			$ 4
Prepayment for research and development services to be received under agreement		$ 0.5

Acquisitions, Investments and35

Acquisitions, Investments and Dispositions - Dispositions Narrative (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended	12 Months Ended
	Jan. 30, 2016	Sep. 26, 2015	Jun. 27, 2015	Jun. 27, 2015	Dec. 31, 2015
TV One
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on sale		$ 2.9
Net sales			$ 3.9	$ 7.8
Operating loss			$ 2.8	$ 3.4
RCH | Building
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charges					$ 0.8
Total sales price less selling costs	$ 2.3

Goodwill and Other Intangible36

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Jul. 02, 2016	Dec. 31, 2015	Sep. 26, 2015
RCH
Finite-Lived Intangible Assets [Line Items]
Percentage of fair value in excess of carrying amount		10.00%
RCH | Minimum
Finite-Lived Intangible Assets [Line Items]
Percentage of fair value in excess of carrying amount			20.00%
RCH | Maximum
Finite-Lived Intangible Assets [Line Items]
Percentage of fair value in excess of carrying amount			30.00%
AQH, ERG and SCS
Finite-Lived Intangible Assets [Line Items]
Percentage of fair value in excess of carrying amount		50.00%	50.00%
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 1.1
Useful life of intangible assets acquired	3 years

Goodwill and Other Intangible37

Goodwill and Other Intangible Assets - Rollforward (Details) $ in Millions	6 Months Ended
	Jul. 02, 2016USD ($)
Goodwill [Roll Forward]
Gross goodwill, beginning balance	$ 509.9
Impairment losses	(4.4)
Net goodwill	505.5
Goodwill purchase adjustment	0
Goodwill impairment loss	0
Total Goodwill Adjustments	0
Gross goodwill, ending balance	509.9
Impairment losses	(4.4)
Net goodwill	505.5
AQH
Goodwill [Roll Forward]
Gross goodwill, beginning balance	156.8
Impairment losses	0
Net goodwill	156.8
Goodwill purchase adjustment	0
Goodwill impairment loss	0
Total Goodwill Adjustments	0
Gross goodwill, ending balance	156.8
Impairment losses	0
Net goodwill	156.8
SCS
Goodwill [Roll Forward]
Gross goodwill, beginning balance	85.3
Impairment losses	0
Net goodwill	85.3
Goodwill purchase adjustment	0
Goodwill impairment loss	0
Total Goodwill Adjustments	0
Gross goodwill, ending balance	85.3
Impairment losses	0
Net goodwill	85.3
ERG
Goodwill [Roll Forward]
Gross goodwill, beginning balance	157
Impairment losses	0
Net goodwill	157
Goodwill purchase adjustment	0
Goodwill impairment loss	0
Total Goodwill Adjustments	0
Gross goodwill, ending balance	157
Impairment losses	0
Net goodwill	157
RCH
Goodwill [Roll Forward]
Gross goodwill, beginning balance	106.4
Impairment losses	0
Net goodwill	106.4
Goodwill purchase adjustment	0
Goodwill impairment loss	0
Total Goodwill Adjustments	0
Gross goodwill, ending balance	106.4
Impairment losses	0
Net goodwill	106.4
AVC
Goodwill [Roll Forward]
Gross goodwill, beginning balance	4.4
Impairment losses	(4.4)
Net goodwill	0
Goodwill purchase adjustment	0
Goodwill impairment loss	0
Total Goodwill Adjustments	0
Gross goodwill, ending balance	4.4
Impairment losses	(4.4)
Net goodwill	$ 0

Cash Flows (Details)

Cash Flows (Details) - USD ($) $ in Millions	6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015
Supplemental Cash Flow Elements [Abstract]
Impact of changes in foreign currency exchange rates	$ 2.9	$ 1.3
Interest paid	45.4	49.3
Income taxes paid	$ 8	$ 7.7

Notes, Mortgage Notes and Obl39

Notes, Mortgage Notes and Obligations Payable (Details) - USD ($)	May 09, 2016	May 04, 2015	Apr. 02, 2015	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015	Aug. 03, 2016	May 08, 2016	Apr. 30, 2014
Debt Instrument [Line Items]
Loss from debt retirement				$ 0	$ (14,800,000)	$ 0	$ (14,800,000)
Capacity to make payments, including dividends						$ 155,700,000
Incremental Loan | Loans Payable
Debt Instrument [Line Items]
Outstanding borrowings			$ 265,000,000
Senior Secured Term Loan Due 2020 | Loans Payable
Debt Instrument [Line Items]
Debt Instrument, Face Amount										$ 350,000,000
Debt issuance cost			$ 2,700,000
Senior Notes due 2018, 10 Percent | Senior Notes
Debt Instrument [Line Items]
Interest rate (percent)			10.00%		10.00%		10.00%
Debt Instrument, Redemption Price, Percentage		105.00%
Loss from debt retirement					$ (14,800,000)
8.5% Notes | Senior Notes
Debt Instrument [Line Items]
Interest rate (percent)				8.50%		8.50%
Revolving Credit Facility | Letter of Credit
Debt Instrument [Line Items]
Secured debt outstanding				$ 35,000,000		$ 35,000,000
Outstanding borrowings				12,900,000		12,900,000
Remaining borrowing capacity				285,200,000		285,200,000
Specified availability before triggering cash deposit requirements				252,700,000		$ 252,700,000
Revolving Credit Facility | ABL Facility Amended 2016
Debt Instrument [Line Items]
Borrowing capacity	$ 325,000,000								$ 300,000,000
Accordion feature maximum increase to borrowing capacity	$ 125,000,000
Leverage ratio	4
Variable rate reduction if leverage ratio below threshold	0.25%
Debt issuance cost				$ 1,000,000
Revolving Credit Facility | LIBOR | ABL Facility Amended 2016
Debt Instrument [Line Items]
Minimum possible applicable margin rate after reduction (percentage)	1.25%
Alternate base rate (percentage)	1.00%
Revolving Credit Facility | LIBOR | Minimum | ABL Facility Amended 2016
Debt Instrument [Line Items]
Applicable margin rate (percentage)	1.25%
Revolving Credit Facility | LIBOR | Maximum | ABL Facility Amended 2016
Debt Instrument [Line Items]
Applicable margin rate (percentage)	1.75%
Revolving Credit Facility | Alternate Base Rate | ABL Facility Amended 2016
Debt Instrument [Line Items]
Minimum possible applicable margin rate after reduction (percentage)	0.25%
Revolving Credit Facility | Alternate Base Rate | Minimum | ABL Facility Amended 2016
Debt Instrument [Line Items]
Applicable margin rate (percentage)	0.25%
Revolving Credit Facility | Alternate Base Rate | Maximum | ABL Facility Amended 2016
Debt Instrument [Line Items]
Applicable margin rate (percentage)	0.75%
Revolving Credit Facility | Federal Funds Rate | ABL Facility Amended 2016
Debt Instrument [Line Items]
Alternate base rate (percentage)	0.50%
Subsequent Event | Revolving Credit Facility | Letter of Credit
Debt Instrument [Line Items]
Secured debt outstanding								$ 29,000,000
Outstanding borrowings								12,900,000
Remaining borrowing capacity								291,200,000
Specified availability before triggering cash deposit requirements								$ 258,700,000

Exit and Disposal Activities -

Exit and Disposal Activities - Manufacturing Rationalization and Relocation (Details) - Manufacturing Rationalization and Relocation $ in Millions	Dec. 31, 2015USD ($)
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 18
RCH
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	16.4
CAS
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 1.6

Exit and Disposal Activities 41

Exit and Disposal Activities - Warehousing & Distribution (Details) - Warehousing and Distribution Consolidation $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Restructuring Cost and Reserve [Line Items]
Outsourcing agreement, period	5 years
Severance and Other Costs
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 2.7
Severance and Other Costs | SCS
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	1.7
Severance and Other Costs | ERG
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	0.6
Severance 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) - Subsidiary Combinations $ in Millions	Jul. 02, 2016USD ($)
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 25.7
One-time Termination Benefits
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	6.4
Inventory Charges
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	9.6
Facility Exit and Other Costs
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	9.7
SCS
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	0.9
RCH
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	1.3
AVC
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 23.5

Exit and Disposal Activities 43

Exit and Disposal Activities - Best Restructuring (Details) - Best Restructuring $ in Millions	Jul. 02, 2016USD ($)
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 19.8
Special Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	19.4
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) $ in Millions	Jul. 02, 2016USD ($)
CAS Segment Consolidation | Employee Separation, Facility Abandonment, and Inventory Write-offs
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 8.2

Exit and Disposal Activities 45

Exit and Disposal Activities - Other Restructuring Activities (Details) - Other Restructuring Activities - RCH $ in Millions	Jul. 02, 2016USD ($)
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	$ 4.3
Severance
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	2.2
Other Costs
Restructuring Cost and Reserve [Line Items]
Cost incurred to date	2.1
Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost	5
Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost	6
UK | Minimum
Restructuring Cost and Reserve [Line Items]
Expected cost	5
UK | Maximum
Restructuring Cost and Reserve [Line Items]
Expected cost	$ 7

Exit and Disposal Activities 46

Exit and Disposal Activities - Changes in Restructuring Reserve (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Severance
Restructuring Reserve [Roll Forward]
Provision	$ 0.2	$ 3.3	$ 0.3	$ 4
Subsidiary Combinations
Restructuring Reserve [Roll Forward]
Beginning Balance			2.2
Provision			0.2
Payments			(1.7)
Ending Balance	0.7		0.7
Subsidiary Combinations | Severance
Restructuring Reserve [Roll Forward]
Beginning Balance			1
Provision			0.2
Payments			(1.1)
Ending Balance	0.1		0.1
Subsidiary Combinations | Other Costs
Restructuring Reserve [Roll Forward]
Beginning Balance			1.2
Provision			0
Payments			(0.6)
Ending Balance	0.6		0.6
Best Restructuring
Restructuring Reserve [Roll Forward]
Beginning Balance			1.3
Provision			0.2
Payments			(0.4)
Other			(0.1)
Ending Balance	1		1
Best Restructuring | Severance
Restructuring Reserve [Roll Forward]
Beginning Balance			1.3
Provision			0.2
Payments			(0.4)
Other			(0.1)
Ending Balance	1		1
Best Restructuring | Other Costs
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision			0
Payments			0
Other			0
Ending Balance	0		0
CAS Segment Consolidation
Restructuring Reserve [Roll Forward]
Beginning Balance			0.4
Provision			(0.1)
Payments			(0.3)
Ending Balance	0		0
CAS Segment Consolidation | Severance
Restructuring Reserve [Roll Forward]
Beginning Balance			0.4
Provision			(0.1)
Payments			(0.3)
Ending Balance	0		0
CAS Segment Consolidation | Other Costs
Restructuring Reserve [Roll Forward]
Beginning Balance			0
Provision			0
Payments			0
Ending Balance	0		0
Other Restructuring Activities
Restructuring Reserve [Roll Forward]
Beginning Balance			1.4
Provision			0
Payments			(0.7)
Other			0
Ending Balance	0.7		0.7
Other Restructuring Activities | Severance
Restructuring Reserve [Roll Forward]
Beginning Balance			0.4
Provision			0
Payments			(0.5)
Other			0.1
Ending Balance	0		0
Other Restructuring Activities | Other Costs
Restructuring Reserve [Roll Forward]
Beginning Balance			1
Provision			0
Payments			(0.2)
Other			(0.1)
Ending Balance	$ 0.7		$ 0.7

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
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Restructuring charges			$ 0.2
CAS Segment Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges			(0.1)
Best Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges			0.2
Other Restructuring Activities
Restructuring Cost and Reserve [Line Items]
Restructuring charges			0
Exit and Disposal Activities
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ (0.1)	$ 9.5	0.3	$ 11
Exit and Disposal Activities | Manufacturing Rationalization and Relocation
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	1.5	0	2.4
Exit and Disposal Activities | Warehousing and Distribution Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges			0	(0.3)
Exit and Disposal Activities | Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Restructuring charges	(0.3)	0.1	0.2	0.2
Exit and Disposal Activities | CAS Segment Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	4.8	(0.1)	4.8
Exit and Disposal Activities | Best Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.2	0.2	0.2	0.4
Exit and Disposal Activities | Other Restructuring Activities
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	2.9	0	3.5
Exit and Disposal Activities | SG&A
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	0.9	0.4	1.2
Exit and Disposal Activities | SG&A | Manufacturing Rationalization and Relocation
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	0.1	0	0.1
Exit and Disposal Activities | SG&A | Warehousing and Distribution Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges			0	0
Exit and Disposal Activities | SG&A | Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	0.1	0.4	0.2
Exit and Disposal Activities | SG&A | CAS Segment Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	0.5	0	0.5
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 Restructuring Activities
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	0.2	0	0.4
Exit and Disposal Activities | COGS
Restructuring Cost and Reserve [Line Items]
Restructuring charges	(0.1)	8.6	(0.1)	9.8
Exit and Disposal Activities | COGS | Manufacturing Rationalization and Relocation
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	1.4	0	2.3
Exit and Disposal Activities | COGS | Warehousing and Distribution Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges			0	(0.3)
Exit and Disposal Activities | COGS | Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Restructuring charges	(0.3)	0	(0.2)	0
Exit and Disposal Activities | COGS | CAS Segment Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	4.3	(0.1)	4.3
Exit and Disposal Activities | COGS | Best Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.2	0.2	0.2	0.4
Exit and Disposal Activities | COGS | Other Restructuring Activities
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	2.7	0	3.1
Severance
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.2	$ 3.3	0.3	$ 4
Severance | Subsidiary Combinations
Restructuring Cost and Reserve [Line Items]
Restructuring charges			0.2
Severance | CAS Segment Consolidation
Restructuring Cost and Reserve [Line Items]
Restructuring charges			(0.1)
Severance | Best Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges			0.2
Severance | Other Restructuring Activities
Restructuring Cost and Reserve [Line Items]
Restructuring charges			$ 0

Commitments and Contingencies -

Commitments and Contingencies - Lease Obligations (Details) - CAS - USD ($) $ in Millions	6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015
Operating Leased Assets [Line Items]
Lease obligations incurred	$ 21.5
Lease term		12 years
Operating Leases, Future Minimum Payments Due, Rolling Maturity [Abstract]
Minimum annual lease payments, initial year	1.7
Minimum annual lease payments, year one	1.7
Minimum annual lease payments, year two	1.7
Minimum annual lease payments, year three	1.7
Minimum annual lease payments, year four	1.7
Minimum annual lease payments, year five	1.7
Minimum annual lease payments, year six	1.9
Minimum annual lease payments, year seven	1.9
Minimum annual lease payments, year eight	1.9
Minimum annual lease payments, year nine	1.9
Minimum annual lease payments, year ten	1.9
Minimum annual lease payments, year twelve	$ 1.9
Lease extension term	6 years

Commitments and Contingencies49

Commitments and Contingencies - Indemnifications (Details) - Indemnification Agreement - USD ($) $ in Millions	Jul. 02, 2016	Dec. 31, 2015
Commitments and Contingencies [Line Items]
Accrued expenses	$ 2.4	$ 2.5
Other long-term liabilities	0.9	1.1
Recorded liabilities in relation to indemnifications	3.3	3.6
Undiscounted future payments	$ 3.5	$ 3.7

Commitments and Contingencies50

Commitments and Contingencies - Product Warranty and Recall Reserves (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance, beginning of period	$ 50.5	$ 54.9	$ 51	$ 54.8
Warranties provided during period	5.9	5.2	11.8	11.6
Settlements made during period	(6.7)	(6.7)	(13.3)	(12.8)
Other changes in liability estimate, including expirations and acquisitions	0	(0.2)	0.2	(0.4)
Balance, end of period	$ 49.7	$ 53.2	$ 49.7	$ 53.2

Commitments and Contingencies51

Commitments and Contingencies - Other Commitments and Contingencies (Details) ft² in Thousands, $ in Millions	Jun. 07, 2016USD ($)	Jul. 02, 2016USD ($)	Dec. 31, 2015USD ($)	Jun. 27, 2015USD ($)	Jun. 27, 2015USD ($)	Dec. 31, 2014ft²	Jun. 03, 2016employee
Other Commitments [Line Items]
Professional Fees				$ 0.4	$ 1.4
Nonrecurring income		$ 2
Reduction in payable owed to vendor		2.9
Building | ERG
Other Commitments [Line Items]
Area of building (in square feet) | ft²						84
Machinery and equipment to be acquired		1.1	$ 0.2
Construction funding commitment		$ 2
DOJ Letter
Other Commitments [Line Items]
Number of employees terminated | employee							5
Non-Prosecution Agreement
Other Commitments [Line Items]
Disgorgement and prejudgment interest	$ 0.3

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Provision (benefit) for income taxes	$ 11	$ (2.7)	$ 13.6	$ (8.3)
Effective tax rate (percentage)			39.30%	33.90%
Federal statutory rate (percentage)			35.00%	35.00%
Unrecognized tax benefits related to deductions for share-based compensation			$ 5.2
Noncurrent liability for uncertain tax positions	19		19		$ 18.4
Unrecognized tax benefits	29.8		29.8		28.7
Unrecognized tax benefits that would impact effective tax rate	13.7		13.7		12.8
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Interest on income taxes accrued	5.2		5.2		$ 4.7
Statute of Limitations Expected to Expire
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Amount of unrecorded benefit	$ 0.4		$ 0.4

Segment Information and Conce53

Segment Information and Concentration of Risk - Segment Operating Results (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Segment Reporting Information [Line Items]
Net sales	$ 685.1	$ 703.9	$ 1,299	$ 1,276.6
Operating earnings	52.8	34.7	81.7	42.4
Net interest expense	(23.4)	(24.9)	(47.1)	(52.1)
Loss from debt retirement	0	(14.8)	0	(14.8)
Earnings (loss) before provision (benefit) for income taxes	29.4	(5)	34.6	(24.5)
Operating Segments
Segment Reporting Information [Line Items]
Operating earnings	74.9	48.2	117.8	69
Operating Segments | AQH
Segment Reporting Information [Line Items]
Net sales	157.5	151.8	308.8	290.1
Operating earnings	19.3	19.4	35.5	32.8
Operating Segments | SCS
Segment Reporting Information [Line Items]
Net sales	146.4	145.1	256.8	241.6
Operating earnings	20.3	18.5	28.5	23.1
Operating Segments | ERG
Segment Reporting Information [Line Items]
Net sales	94.2	85.8	176.6	156.6
Operating earnings	25.3	15.4	39.6	23.4
Operating Segments | RCH
Segment Reporting Information [Line Items]
Net sales	165.8	169.9	312.8	303.2
Operating earnings	8.5	(2.1)	9.7	(7.8)
Operating Segments | CAS
Segment Reporting Information [Line Items]
Net sales	93.7	115.3	189.8	216.6
Operating earnings	2.4	1.1	7.3	4
Operating Segments | AVC
Segment Reporting Information [Line Items]
Net sales	27.5	36	54.2	68.5
Operating earnings	(0.9)	(4.1)	(2.8)	(6.5)
Unallocated, net
Segment Reporting Information [Line Items]
Operating earnings	(22.1)	(13.5)	(36.1)	(26.6)
Intersegment Eliminations
Segment Reporting Information [Line Items]
Net sales	$ 4.9	$ 4.5	$ 10.2	$ 9

Equity Activity - Share Based C

Equity Activity - Share Based Compensation (Details)	6 Months Ended
	Jul. 02, 2016shares
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period	155,611
Shares forfeited in period	(100,264)
Shares vested in period	47,873
Restricted Stock | Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares paid for tax withholding	12,185
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options exercised in period	10,000
Options granted	354,088
Options forfeited	(26,955)
Employee Stock Option | Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares paid for tax withholding	0

Equity Activity - Comprehensive

Equity Activity - Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Other comprehensive (loss) income	$ (2.9)	$ 2.7	$ (0.9)	$ (3.4)
Foreign Currency Translation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(17.1)		(19.3)
Other comprehensive (loss) income before reclassifications	(3.1)		(0.9)
Amounts reclassified from AOCI to SG&A	0		0
Other comprehensive (loss) income	(3.1)		(0.9)
Balance, end of period	(20.2)		(20.2)
Pension Liability Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(23.4)		(23.2)
Other comprehensive (loss) income before reclassifications	0.1		(0.4)
Amounts reclassified from AOCI to SG&A	0.1		0.4
Other comprehensive (loss) income	0.2		0
Balance, end of period	(23.2)		(23.2)
Total Accumulated Other Comprehensive (Loss) Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance, beginning of period	(40.5)		(42.5)
Other comprehensive (loss) income before reclassifications	(3)		(1.3)
Amounts reclassified from AOCI to SG&A	0.1		0.4
Other comprehensive (loss) income	(2.9)		(0.9)
Balance, end of period	(43.4)		(43.4)
Intersegment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Translation gain (loss) recorded during period	$ (4.3)	$ 4.1	$ (5.8)	$ (0.1)

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
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Earnings Per Share [Abstract]
Net earnings (loss)	$ 18.4	$ (2.3)	$ 21	$ (16.2)
Weighted average common shares outstanding (in shares)	16,006,946	15,953,059	15,995,257	15,931,599
Dilutive effect of common share equivalents (in shares)	177,148	0	142,815	0
Dilutive shares outstanding (in shares)	16,184,094	15,953,059	16,138,072	15,931,599
Basic earnings (loss) per share (in dollars per share)	$ 1.15	$ (0.14)	$ 1.31	$ (1.02)
Diluted earnings (loss) per share (in dollars per share)	$ 1.14	$ (0.14)	$ 1.30	$ (1.02)

Earnings (Loss) per Share - Com

Earnings (Loss) per Share - Common Share Equivalents Excluded (Details) - shares	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	688,929	914,639	669,255	910,443
Restricted Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	93,204	318,252	141,459	331,971
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	595,725	596,387	527,796	578,472

Pension, Profit Sharing & Oth58

Pension, Profit Sharing & Other Post-Retirement Benefits - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Defined Benefit Plan Disclosure [Line Items]
Pension, profit sharing and other post-retirement health benefit expense charged to operations	$ 2	$ 2.8	$ 5	$ 5.9
Defined Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Estimated total employer contributions in current fiscal year			5.5
Contributions by employer in current year			$ 2.6

Pension, Profit Sharing & Oth59

Pension, Profit Sharing & Other Post-Retirement Benefits - Periodic Benefit Cost (Details) - Defined Benefit Plans - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0.4	$ 0.3	$ 0.7	$ 0.5
Interest cost	1.5	1.6	3	3.2
Expected return on plan assets	(1.6)	(1.8)	(3.3)	(3.6)
Net amortization of actuarial loss	0.1	0.3	0.4	0.7
Net periodic benefit cost	$ 0.4	$ 0.4	$ 0.8	$ 0.8

Derivatives and Fair Value - De

Derivatives and Fair Value - Derivatives (Details) - Not Designated as Hedging Instrument - Foreign Exchange Forward $ in Millions	3 Months Ended	6 Months Ended
	Jul. 02, 2016USD ($)	Jul. 02, 2016USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative asset	$ 24.9	$ 24.9
Unrealized losses in period	0.2
Derivative contracts settled in period	$ 50.3	94.5
Realized gain on settlement		$ (0.5)

Derivatives and Fair Value - Fa

Derivatives and Fair Value - Fair Value (Details) - USD ($) $ in Millions	Jul. 02, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt fair value in excess of carrying value	$ 33.1	$ 25.7
Unamortized premium	2.8	3.4
Unamortized discount	4.4	4.9
Unamortized debt issuance costs	$ 12.9	13.5
Senior Notes | 8.5% Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate (percent)	8.50%
Recurring Measurement Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted Investments	$ 3.3	1.2
Contingent Consideration	0	0.2
Recurring Measurement Basis | Quoted Market Prices for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted Investments	3.3	1.2
Contingent Consideration	0	0
Recurring Measurement Basis | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted Investments	0	0
Contingent Consideration	0	0
Recurring Measurement Basis | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted Investments	0	0
Contingent Consideration	$ 0	$ 0.2

Guarantor Financial Statement62

Guarantor Financial Statements - Narrative (Details)	Jul. 02, 2016
Senior Notes | 8.5% Notes
Debt Instrument [Line Items]
Interest rate (percent)	8.50%

Guarantor Financial Statement63

Guarantor Financial Statements - Balance Sheet (Details) - USD ($) $ in Millions	Jul. 02, 2016	Dec. 31, 2015	Jun. 27, 2015	Dec. 31, 2014
Current Assets:
Unrestricted cash and cash equivalents	$ 39.6	$ 24.6	$ 26.2	$ 58.4
Restricted cash	2.5	0.3
Accounts receivable, less allowances	383.9	340
Intercompany receivables	0	0
Inventories, net	375	368.1
Prepaid expenses	18.1	19.3
Other current assets	23.4	19.1
Total current assets	842.5	771.4
Property and Equipment, at Cost:
Total property and equipment, net	229.9	229
Other Long-term Assets:
Investment in subsidiaries and long-term receivable from (to) subsidiaries	0	0
Goodwill	505.5	505.5
Intangible assets, less accumulated amortization	576.7	609.1
Deferred tax asset	0	0
Other assets	20.3	15.4
Total other long-term assets	1,102.5	1,130
Total Assets	2,174.9	2,130.4
Current Liabilities:
Short-term bank obligations	0.2	0.5
Current maturities of long-term debt	7	6.9
Accounts payable	282.5	269.2
Accrued expenses, taxes, and deferred revenue	224.1	214.5
Intercompany payables	0	0
Total current liabilities	513.8	491.1
Other Liabilities:
Deferred income taxes	82.8	76.9
Other long-term liabilities	182.5	178.5
Long-term intercompany payables	0	0
Total other long-term liabilities	265.3	255.4
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities	1,359.9	1,371.6
Stockholders' investment (deficit)	35.9	12.3
Total Liabilities and Stockholders' Investment	2,174.9	2,130.4
Reportable Legal Entities | Nortek
Current Assets:
Unrestricted cash and cash equivalents	2.9	0.7	4.4	17.5
Restricted cash	0.1	0.1
Accounts receivable, less allowances	0	0
Intercompany receivables	3.3	4.9
Inventories, net	0	0
Prepaid expenses	5	2.7
Other current assets	2.6	0.1
Total current assets	13.9	8.5
Property and Equipment, at Cost:
Total property and equipment, net	10.3	17
Other Long-term Assets:
Investment in subsidiaries and long-term receivable from (to) subsidiaries	1,441.4	1,409.9
Goodwill	0	0
Intangible assets, less accumulated amortization	0	0
Deferred tax asset	27.4	38
Other assets	1.7	1.7
Total other long-term assets	1,470.5	1,449.6
Total Assets	1,494.7	1,475.1
Current Liabilities:
Short-term bank obligations	0	0
Current maturities of long-term debt	6.2	6.1
Accounts payable	4.6	2.4
Accrued expenses, taxes, and deferred revenue	43.8	38.1
Intercompany payables	0	0
Total current liabilities	54.6	46.6
Other Liabilities:
Deferred income taxes	0	0
Other long-term liabilities	49.5	49.9
Long-term intercompany payables	0	0
Total other long-term liabilities	49.5	49.9
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities	1,354.7	1,366.3
Stockholders' investment (deficit)	35.9	12.3
Total Liabilities and Stockholders' Investment	1,494.7	1,475.1
Reportable Legal Entities | Guarantor Subsidiaries
Current Assets:
Unrestricted cash and cash equivalents	1.1	1.1	0.5	5.1
Restricted cash	0.1	0.2
Accounts receivable, less allowances	328.2	273.8
Intercompany receivables	0	0
Inventories, net	298.3	294.9
Prepaid expenses	9.6	11.2
Other current assets	8.2	8.7
Total current assets	645.5	589.9
Property and Equipment, at Cost:
Total property and equipment, net	161.3	157.1
Other Long-term Assets:
Investment in subsidiaries and long-term receivable from (to) subsidiaries	120.5	82.7
Goodwill	464.5	464.5
Intangible assets, less accumulated amortization	539.1	568.2
Deferred tax asset	0	0
Other assets	17.1	12.3
Total other long-term assets	1,141.2	1,127.7
Total Assets	1,948	1,874.7
Current Liabilities:
Short-term bank obligations	0	0
Current maturities of long-term debt	0.8	0.8
Accounts payable	136.1	142.2
Accrued expenses, taxes, and deferred revenue	135.6	131.8
Intercompany payables	129.5	94.7
Total current liabilities	402	369.5
Other Liabilities:
Deferred income taxes	100.3	105.4
Other long-term liabilities	111	107.8
Long-term intercompany payables	0	0
Total other long-term liabilities	211.3	213.2
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities	3.4	3.5
Stockholders' investment (deficit)	1,331.3	1,288.5
Total Liabilities and Stockholders' Investment	1,948	1,874.7
Reportable Legal Entities | Non-Guarantor Subsidiaries
Current Assets:
Unrestricted cash and cash equivalents	35.6	22.8	$ 21.3	$ 35.8
Restricted cash	2.3	0
Accounts receivable, less allowances	55.7	66.2
Intercompany receivables	126.2	89.8
Inventories, net	83.6	80.7
Prepaid expenses	3.5	5.4
Other current assets	12.6	10.3
Total current assets	319.5	275.2
Property and Equipment, at Cost:
Total property and equipment, net	58.3	54.9
Other Long-term Assets:
Investment in subsidiaries and long-term receivable from (to) subsidiaries	0	0
Goodwill	41	41
Intangible assets, less accumulated amortization	46	49.7
Deferred tax asset	0.7	0.6
Other assets	0.8	0.8
Total other long-term assets	88.5	92.1
Total Assets	466.3	422.2
Current Liabilities:
Short-term bank obligations	0.2	0.5
Current maturities of long-term debt	0	0
Accounts payable	141.8	124.6
Accrued expenses, taxes, and deferred revenue	44.7	44.6
Intercompany payables	0	0
Total current liabilities	186.7	169.7
Other Liabilities:
Deferred income taxes	12.5	12.3
Other long-term liabilities	22	20.8
Long-term intercompany payables	126.1	110
Total other long-term liabilities	160.6	143.1
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities	1.8	1.8
Stockholders' investment (deficit)	117.2	107.6
Total Liabilities and Stockholders' Investment	466.3	422.2
Eliminations
Current Assets:
Unrestricted cash and cash equivalents	0	0
Restricted cash	0	0
Accounts receivable, less allowances	0	0
Intercompany receivables	(129.5)	(94.7)
Inventories, net	(6.9)	(7.5)
Prepaid expenses	0	0
Other current assets	0	0
Total current assets	(136.4)	(102.2)
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	(1,561.9)	(1,492.6)
Goodwill	0	0
Intangible assets, less accumulated amortization	(8.4)	(8.8)
Deferred tax asset	(28.1)	(38.6)
Other assets	0.7	0.6
Total other long-term assets	(1,597.7)	(1,539.4)
Total Assets	(1,734.1)	(1,641.6)
Current Liabilities:
Short-term bank obligations	0	0
Current maturities of long-term debt	0	0
Accounts payable	0	0
Accrued expenses, taxes, and deferred revenue	0	0
Intercompany payables	(129.5)	(94.7)
Total current liabilities	(129.5)	(94.7)
Other Liabilities:
Deferred income taxes	(30)	(40.8)
Other long-term liabilities	0	0
Long-term intercompany payables	(126.1)	(110)
Total other long-term liabilities	(156.1)	(150.8)
Notes, Mortgage Notes and Obligations Payable, Less Current Maturities	0	0
Stockholders' investment (deficit)	(1,448.5)	(1,396.1)
Total Liabilities and Stockholders' Investment	$ (1,734.1)	$ (1,641.6)

Guarantor Financial Statement64

Guarantor Financial Statements - Statement of Operations and Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Condensed Financial Statements, Captions [Line Items]
Net Sales	$ 685.1	$ 703.9	$ 1,299	$ 1,276.6
Cost of revenues	472.5	505.8	898.9	911.7
Selling, general and administrative expense, net	142.3	147.3	283.8	290.6
Amortization of intangible assets	17.5	16.1	34.6	31.9
Costs and Expenses	632.3	669.2	1,217.3	1,234.2
Operating earnings	52.8	34.7	81.7	42.4
Net interest expense	(23.4)	(24.9)	(47.1)	(52.1)
Loss from debt retirement	0	(14.8)	0	(14.8)
(Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes	29.4	(5)	34.6	(24.5)
Charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes	0	0	0	0
Earnings (loss) before provision (benefit) for income taxes	29.4	(5)	34.6	(24.5)
Provision (benefit) for income taxes	11	(2.7)	13.6	(8.3)
Net earnings (loss)	18.4	(2.3)	21	(16.2)
Other comprehensive (loss) income, net of tax:
Currency translation adjustment	(3.1)	2.3	(0.9)	(3.8)
Total pension liability adjustments, net of tax	0.2	0.4	0	0.4
Other comprehensive income (loss)	(2.9)	2.7	(0.9)	(3.4)
Comprehensive income (loss)	15.5	0.4	20.1	(19.6)
Reportable Legal Entities | Nortek
Condensed Financial Statements, Captions [Line Items]
Net Sales	0	0	0	0
Cost of revenues	0	0	0	0
Selling, general and administrative expense, net	20.9	12.6	34.7	25.4
Amortization of intangible assets	0	0	0	0
Costs and Expenses	20.9	12.6	34.7	25.4
Operating earnings	(20.9)	(12.6)	(34.7)	(25.4)
Net interest expense	(22.7)	(24)	(45.8)	(50.3)
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	(43.6)	(51.4)	(80.5)	(90.5)
Charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes	73	46.4	115.1	66
Earnings (loss) before provision (benefit) for income taxes	29.4	(5)	34.6	(24.5)
Provision (benefit) for income taxes	11	(2.7)	13.6	(8.3)
Net earnings (loss)	18.4	(2.3)	21	(16.2)
Other comprehensive (loss) income, net of tax:
Currency translation adjustment	(3.1)	2.3	(0.9)	(3.8)
Total pension liability adjustments, net of tax	0.2	0.4	0	0.4
Other comprehensive income (loss)	(2.9)	2.7	(0.9)	(3.4)
Comprehensive income (loss)	15.5	0.4	20.1	(19.6)
Reportable Legal Entities | Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Sales	603.3	612	1,129.6	1,094.8
Cost of revenues	422.9	445.5	794	793.6
Selling, general and administrative expense, net	100.7	108.1	207.2	214.7
Amortization of intangible assets	15.8	14.8	31.3	29.5
Costs and Expenses	539.4	568.4	1,032.5	1,037.8
Operating earnings	63.9	43.6	97.1	57
Net interest expense	(0.7)	(0.9)	(1.3)	(1.8)
Loss from debt retirement		0		0
(Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes	63.2	42.7	95.8	55.2
Charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes	(18.5)	(20.9)	(31.8)	(32.8)
Earnings (loss) before provision (benefit) for income taxes	44.7	21.8	64	22.4
Provision (benefit) for income taxes	16	7.9	23.1	9.3
Net earnings (loss)	28.7	13.9	40.9	13.1
Other comprehensive (loss) income, net of tax:
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)	28.7	13.9	40.9	13.1
Reportable Legal Entities | Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Sales	211.8	225.8	406.9	413.5
Cost of revenues	180.8	193.3	343	349.6
Selling, general and administrative expense, net	20.7	26.6	41.9	50.5
Amortization of intangible assets	1.9	1.5	3.7	2.8
Costs and Expenses	203.4	221.4	388.6	402.9
Operating earnings	8.4	4.4	18.3	10.6
Net interest expense	0	0	0	0
Loss from debt retirement		0		0
(Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes	8.4	4.4	18.3	10.6
Charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes	0	0.1	(0.2)	(0.1)
Earnings (loss) before provision (benefit) for income taxes	8.4	4.5	18.1	10.5
Provision (benefit) for income taxes	3.6	3.2	7.5	5.8
Net earnings (loss)	4.8	1.3	10.6	4.7
Other comprehensive (loss) income, net of tax:
Currency translation adjustment	(3)	2.3	(1.2)	(2.9)
Total pension liability adjustments, net of tax	0.1	0.3	0.2	0.3
Other comprehensive income (loss)	(2.9)	2.6	(1)	(2.6)
Comprehensive income (loss)	1.9	3.9	9.6	2.1
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net Sales	(130)	(133.9)	(237.5)	(231.7)
Cost of revenues	(131.2)	(133)	(238.1)	(231.5)
Selling, general and administrative expense, net	0	0	0	0
Amortization of intangible assets	(0.2)	(0.2)	(0.4)	(0.4)
Costs and Expenses	(131.4)	(133.2)	(238.5)	(231.9)
Operating earnings	1.4	(0.7)	1	0.2
Net interest expense	0	0	0	0
Loss from debt retirement		0		0
(Loss) income before charges and allocations to subsidiaries and equity in subsidiaries' (loss) earnings before income taxes	1.4	(0.7)	1	0.2
Charges and allocations to subsidiaries and equity in subsidiaries' earnings (loss) before income taxes	(54.5)	(25.6)	(83.1)	(33.1)
Earnings (loss) before provision (benefit) for income taxes	(53.1)	(26.3)	(82.1)	(32.9)
Provision (benefit) for income taxes	(19.6)	(11.1)	(30.6)	(15.1)
Net earnings (loss)	(33.5)	(15.2)	(51.5)	(17.8)
Other comprehensive (loss) income, net of tax:
Currency translation adjustment	3	(2.3)	1.2	2.9
Total pension liability adjustments, net of tax	(0.1)	(0.3)	(0.2)	(0.3)
Other comprehensive income (loss)	2.9	(2.6)	1	2.6
Comprehensive income (loss)	$ (30.6)	$ (17.8)	$ (50.5)	$ (15.2)

Guarantor Financial Statement65

Guarantor Financial Statements - Cash Flow Statement (Details) - USD ($) $ in Millions	6 Months Ended
	Jul. 02, 2016	Jun. 27, 2015
Cash Flows from operating activities:
Net cash (used in) provided by operating activities	$ 54.8	$ (80.9)
Cash Flows from investing activities:
Capital expenditures	(20.9)	(20)
Net cash paid for businesses acquired and dispositions	(1)	(51.8)
Net cash paid for equity investments	(4)	0
Net cash paid for acquisition of intangible assets	(0.9)	0
Intercompany contributions		0
Proceeds from the sale of property and equipment	2.4	0.1
Change in restricted cash and marketable securities	(2.1)	0.1
Other, net	0.9	(0.6)
Net cash used in investing activities	(25.6)	(72.2)
Cash Flows from financing activities:
Proceeds from ABL and other borrowings	189.1	284.1
Payment of ABL and other borrowings	(202)	(158)
Redemption of the 10% Senior Notes due 2018, including redemption premium	0	(262.5)
Net proceeds from borrowings under the senior secured term loan facility due 2020	0	261.8
Fees paid in connection with debt facilities	(1)	(2.7)
Net use from equity transactions	(0.3)	(1.9)
Long-term intercompany advances and loans	0	0
Other, net	0	0.1
Net cash (used in) provided by financing activities	(14.2)	120.9
Net change in unrestricted cash and cash equivalents	15	(32.2)
Unrestricted cash and cash equivalents at the beginning of the period	24.6	58.4
Unrestricted cash and cash equivalents at the end of the period	39.6	26.2
Reportable Legal Entities | Nortek
Cash Flows from operating activities:
Net cash (used in) provided by operating activities	(106.7)	(92.5)
Cash Flows from investing activities:
Capital expenditures	(0.8)	(1.1)
Net cash paid for businesses acquired and dispositions	0	0
Net cash paid for equity investments	0
Net cash paid for acquisition of intangible assets	0
Intercompany contributions		(0.9)
Proceeds from the sale of property and equipment	0	0
Change in restricted cash and marketable securities	0.1	0
Other, net	0	0
Net cash used in investing activities	(0.7)	(2)
Cash Flows from financing activities:
Proceeds from ABL and other borrowings	188	283
Payment of ABL and other borrowings	(200.1)	(155.1)
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
Fees paid in connection with debt facilities	(1)	(2.7)
Net use from equity transactions	(0.3)	(1.9)
Long-term intercompany advances and loans	123	(41.3)
Other, net		0.1
Net cash (used in) provided by financing activities	109.6	81.4
Net change in unrestricted cash and cash equivalents	2.2	(13.1)
Unrestricted cash and cash equivalents at the beginning of the period	0.7	17.5
Unrestricted cash and cash equivalents at the end of the period	2.9	4.4
Reportable Legal Entities | Guarantor Subsidiaries
Cash Flows from operating activities:
Net cash (used in) provided by operating activities	151.6	11.7
Cash Flows from investing activities:
Capital expenditures	(13)	(15.7)
Net cash paid for businesses acquired and dispositions	(1)	(51.8)
Net cash paid for equity investments	(4)
Net cash paid for acquisition of intangible assets	(0.9)
Intercompany contributions		0
Proceeds from the sale of property and equipment	2.3	0.1
Change in restricted cash and marketable securities	0.1	0.1
Other, net	0.9	(0.8)
Net cash used in investing activities	(15.6)	(68.1)
Cash Flows from financing activities:
Proceeds from ABL and other borrowings	0	0
Payment of ABL and other borrowings	(0.4)	(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
Fees paid in connection with debt facilities	0	0
Net use from equity transactions	0	0
Long-term intercompany advances and loans	(135.6)	53.4
Other, net		0
Net cash (used in) provided by financing activities	(136)	51.8
Net change in unrestricted cash and cash equivalents	0	(4.6)
Unrestricted cash and cash equivalents at the beginning of the period	1.1	5.1
Unrestricted cash and cash equivalents at the end of the period	1.1	0.5
Reportable Legal Entities | Non-Guarantor Subsidiaries
Cash Flows from operating activities:
Net cash (used in) provided by operating activities	9.9	(0.1)
Cash Flows from investing activities:
Capital expenditures	(7.1)	(3.2)
Net cash paid for businesses acquired and dispositions	0	0
Net cash paid for equity investments	0
Net cash paid for acquisition of intangible assets	0
Intercompany contributions		0.9
Proceeds from the sale of property and equipment	0.1	0
Change in restricted cash and marketable securities	(2.3)	0
Other, net	0	0.2
Net cash used in investing activities	(9.3)	(2.1)
Cash Flows from financing activities:
Proceeds from ABL and other borrowings	1.1	1.1
Payment of ABL and other borrowings	(1.5)	(1.3)
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
Fees paid in connection with debt facilities	0	0
Net use from equity transactions	0	0
Long-term intercompany advances and loans	12.6	(12.1)
Other, net		0
Net cash (used in) provided by financing activities	12.2	(12.3)
Net change in unrestricted cash and cash equivalents	12.8	(14.5)
Unrestricted cash and cash equivalents at the beginning of the period	22.8	35.8
Unrestricted cash and cash equivalents at the end of the period	$ 35.6	$ 21.3