Ply Gem (PGEM) 10-Q 7 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 27, 2014	Nov. 07, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'PLY GEM HOLDINGS INC	'
Entity Central Index Key	'0001284807	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	27-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	67,845,371

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Net sales	$437,848	$407,426	$1,116,524	$1,032,663
Cost of products sold	339,259	323,258	890,717	832,389
Gross profit	98,589	84,168	225,807	200,274
Operating expenses:	'	'	'	'
Selling, general and administrative expenses	51,355	47,597	156,391	131,162
Amortization of intangible assets	5,307	5,651	15,841	14,575
Initial public offering costs	'	'	0	23,527
Total operating expenses	56,662	53,248	172,232	169,264
Operating earnings	41,927	30,920	53,575	31,010
Foreign currency (loss) gain	-766	-376	-517	-755
Interest expense	-16,300	-22,045	-52,065	-70,605
Interest income	18	285	64	359
Tax receivable agreement liability adjustment	13,988	-6,669	14,419	1,474
Loss on modification or extinguishment of debt	'	'	-21,364	-18,948
Income (Loss) before provision (benefit) for income taxes	10,891	15,453	-34,726	-60,413
Provision (benefit) for income taxes	-10,514	-1,442	-15,933	1,676
Net income (loss)	21,405	16,895	-18,793	-62,089
Comprehensive income (loss)	$17,282	$20,969	($24,206)	($60,998)
Earnings Per Share, Basic	$0.32	$0.25	'	'
Basic	$0.32	$0.25	'	'
Weighted Average Number of Shares Outstanding, Basic	67,844,546	67,120,389	'	'
Diluted	67,944,470	68,244,727	'	'
Earnings Per Share, Basic and Diluted	'	'	($0.28)	($1.08)
Weighted Average Number of Shares Outstanding, Basic and Diluted	'	'	67,807,801	57,538,917

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 27, 2014	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current Assets:	'	'	'	'	'
Cash and cash equivalents	$26,782	$69,801	$23,116	$23,116	$27,194
Accounts receivable, less allowances of $4,518 and $4,453, respectively	278,138	140,062	'	'	'
Inventories:	'	'	'	'	'
Raw materials	75,858	51,313	'	'	'
Work in process	28,359	23,817	'	'	'
Finished goods	71,490	60,340	'	'	'
Total inventory	175,707	135,470	'	'	'
Prepaid expenses and other current assets	20,502	23,214	'	'	'
Deferred income taxes	6,554	3,178	'	'	'
Total current assets	507,683	371,725	'	'	'
Property and Equipment, at cost:	'	'	'	'	'
Land	8,017	4,528	'	'	'
Buildings and improvements	65,670	43,691	'	'	'
Machinery and equipment	360,775	321,614	'	'	'
Total property and equipment	434,462	369,833	'	'	'
Less accumulated depreciation	-273,893	-258,186	'	'	'
Total property and equipment, net	160,569	111,647	'	'	'
Other Assets:	'	'	'	'	'
Intangible assets, net	155,006	110,012	'	'	'
Goodwill	450,618	420,228	'	'	'
Deferred income taxes	0	5,406	'	'	'
Other	30,986	23,233	'	'	'
Total other assets	636,610	558,879	'	'	'
Total Assets	1,304,862	1,042,251	'	'	'
Current Liabilities:	'	'	'	'	'
Accounts payable	116,976	82,981	'	'	'
Accrued expenses	147,557	112,940	'	'	'
Long-term Debt, Current Maturities	4,300	0	'	'	'
Total current liabilities	268,833	195,921	'	'	'
Deferred income taxes	22,520	17,115	'	'	'
Payable to related parties pursuant to tax receivable agreement	26,042	11,623	'	'	'
Other long-term liabilities	52,398	52,560	'	'	'
Long-term debt, less current portion	1,008,525	817,028	'	'	'
Commitments and contingencies	'	'	'	'	'
Stockholders' Deficit:	'	'	'	'	'
Preferred stock $0.01 par, 50,000,000 shares authorized, none issued and outstanding	0	0	'	'	'
Common stock $0.01 par, 250,000,000 shares authorized, 67,845,371 and 67,223,233 issued and outstanding, respectively	678	672	'	'	'
Additional paid-in-capital	744,529	741,789	'	'	'
Accumulated deficit	-810,036	-791,243	'	'	'
Accumulated other comprehensive loss	-8,627	-3,214	'	'	'
Total stockholders' deficit	-73,456	-51,996	'	'	'
Total Liabilities and Stockholder's Deficit	$1,304,862	$1,042,251	'	'	'

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 27, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Current Assets:	'	'
Accounts receivable, allowances	$4,518	$4,453
Stockholders' Deficit:	'	'
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, shares issued (in shares)	67,845,371	67,223,233
Common stock, shares outstanding (in shares)	67,845,371	67,223,233

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013
Cash flows from operating activities:	'	'
Net income (loss)	($18,793,000)	($62,089,000)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:	'	'
Depreciation and amortization expense	33,916,000	32,983,000
Fair-value premium on purchased inventory	38,000	2,015,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	-264,000	-358,000
Restructuring Costs	3,012,000	0
Non-cash interest expense, net	11,606,000	9,457,000
Loss on foreign currency transactions	517,000	755,000
Business Acquisition, Contingent Consideration [Line Items]	'	'
Loss Contingency, Loss in Period	4,593,000	'
Gains (Losses) on Extinguishment of Debt	21,364,000	18,948,000
Prepaid management fee write off	0	2,682,000
Stock based compensation	1,672,000	1,631,000
Deferred income taxes	-17,195,000	1,765,000
Tax receivable agreement liability adjustment	14,419,000	1,474,000
Increase (reduction) in tax uncertainty, net of valuation allowance	254,000	-1,279,000
Other	-224,000	-5,000
Changes in operating assets and liabilities:	'	'
Accounts receivable, net	-102,728,000	-75,403,000
Inventories	-24,074,000	-11,730,000
Prepaid expenses and other assets	2,607,000	-5,181,000
Accounts payable	15,180,000	-4,192,000
Accrued expenses	-1,468,000	26,552,000
Payment of advisory termination fee to affiliate	0	-18,852,000
Cash payments on restructuring liabilities	-4,412,000	-2,893,000
Other	4,571,000	-912,000
Net cash used in operating activities	-55,409,000	-84,632,000
Cash flows from investing activities:	'	'
Capital expenditures	-14,524,000	-16,314,000
Acquisitions, net of cash acquired	-130,856,000	-99,282,000
Proceeds from sale of assets	744,000	24,000
Net cash used in investing activities	-144,636,000	-115,572,000
Cash flows from financing activities:	'	'
Proceeds from long-term debt	1,067,725,000	0
Net revolver borrowings (payments)	20,000,000	-1,000,000
Payments of long-term debt	-853,075,000	-148,000,000
Payment of early call premium	-61,142,000	-8,520,000
Proceeds from Issuance of common stock	0	353,407,000
Proceeds from Stock Options Exercised	1,073,000	0
Debt issuance costs paid	-16,721,000	-62,000
Net cash provided by financing activities	157,860,000	195,825,000
Impact of exchange rate movements on cash	-834,000	301,000
Net decrease in cash and cash equivalents	-43,019,000	-4,078,000
Cash and cash equivalents at the beginning of the period	69,801,000	27,194,000
Cash and cash equivalents at the end of the period	26,782,000	23,116,000
class action settlement [Member]	'	'
Business Acquisition, Contingent Consideration [Line Items]	'	'
Loss Contingency, Loss in Period	'	$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 27, 2014

Accounting Policies [Abstract]

'

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

'

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements of Ply Gem Holdings, Inc. and its subsidiaries (referred to herein as “Ply Gem Holdings”, “Ply Gem”, the “Company”, “we”, “us”, or “our”) have been prepared in accordance with U.S. generally accepted accounting principles as described in the consolidated financial statements and related notes included in our 2013 Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 14, 2014.  These statements do not include all of the information and footnotes required by U.S. generally accepted accounting principles and should be read in conjunction with our 2013 Annual Report on Form 10-K.  In management’s opinion, all normal and recurring adjustments considered necessary for a fair presentation have been included.  Operating results for the period from January 1, 2014 through September 27, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.

On May 23, 2013, the Company issued 18,157,895 shares of common stock at an initial public offering price of $21.00 per share and received net proceeds of approximately $353.4 million in an initial public offering ("IPO") of its common stock after deducting underwriting discounts and commissions of approximately $25.4 million and offering expenses of approximately $2.5 million. Prior to the IPO, the Company also issued a total of 48,962,494 shares of common stock in connection with the merger of Ply Gem Prime Holdings, Inc. (“Ply Gem Prime”) into Ply Gem Holdings, with Ply Gem Holdings being the surviving entity.

The condensed consolidated balance sheet at December 31, 2013 has been derived from the audited consolidated financial statements of Ply Gem Holdings at that date, but does not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements.

The Company’s fiscal quarters are based on periods ending on the Saturday of the last week in the quarter.  Therefore, the financial results of certain fiscal quarters will not be comparable to the prior and subsequent fiscal quarters.  The accompanying financial statements include the Company’s condensed consolidated statements of operations and comprehensive income (loss) for the three and nine months ended September 27, 2014 and September 28, 2013, the condensed consolidated statements of cash flows for the nine months ended September 27, 2014 and September 28, 2013, and the condensed consolidated balance sheets as of September 27, 2014 and December 31, 2013.

Ply Gem is a diversified manufacturer of residential and commercial building products, which are sold primarily in the United States and Canada, and include a wide variety of products for the residential and commercial construction, the do-it-yourself and the professional remodeling and renovation markets.  The demand for the Company’s products is seasonal, particularly in the Northeast and Midwest regions of the United States and Canada where inclement weather during the winter months usually reduces the level of building and remodeling activity in both the home repair and remodeling and new home construction sectors.  The Company’s sales are usually lower during the first and fourth quarters.

To a significant extent our performance is dependent upon the levels of home repair and remodeling and new home construction spending, all of which are affected by such factors as interest rates, inflation, consumer confidence, unemployment, and availability of consumer credit.

Initial Public Offering and Related Transactions

As a result of the IPO, the Company expensed within operations approximately $23.5 million in costs associated with the offering that were not directly attributable to the securities offered. The following table summarizes these costs for the nine months ended September 28, 2013. No such costs were incurred during the nine months ended September 27, 2014.

(Amounts in thousands)

Advisory termination fee to affiliate

$

18,852

2013 management fee as of date of termination

2,682

Other transaction expenses for the IPO

1,993

$

23,527

Further, the Company incurred approximately $27.9 million in costs associated with the IPO that have been recorded within additional paid-in-capital. These costs include underwriter fees along with legal, accounting, printing and other general expenses directly associated with the public offering.

Principles of Consolidation

The condensed consolidated financial statements include the accounts of Ply Gem Holdings and its subsidiaries, all of which are wholly owned.  All intercompany accounts and transactions have been eliminated.

Accounting Policies and Use of Estimates

The preparation of these condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles involves estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of income and expense during the reporting periods.  Certain of the Company’s accounting policies require the application of judgment in selecting the appropriate assumptions for calculating financial estimates.  By their nature, these judgments are subject to an inherent degree of uncertainty.  The Company periodically evaluates the judgments and estimates used in their critical accounting policies to ensure that such judgments and estimates are reasonable.  Such estimates include the allowance for doubtful accounts receivable, rebates, pensions, valuation reserve for inventories, warranty reserves, insurance reserves, legal contingencies, assumptions used in the calculation of income taxes and the tax receivable agreement liability, projected cash flows used in the goodwill and intangible asset impairment tests, and environmental accruals and other contingencies.  These judgments are based on the Company’s historical experience, current trends and information available from other sources, and are based on management’s best estimates and judgments.  The Company adjusts such estimates and assumptions when facts and circumstances dictate.  Illiquid credit markets, volatile equity markets, foreign currency, litigation risk, and the depressed housing and remodeling markets have combined to increase the uncertainty inherent in such estimates and assumptions.  If different conditions result from those assumptions used in the Company’s judgments, actual results could be materially different from the Company’s estimates.

Cash and Cash Equivalents

Cash equivalents consist of short-term highly liquid investments with original maturities of three months or less and which are readily convertible into cash.

Accounts Receivable

Accounts receivable-trade are recorded at their net realizable value.  The allowance for doubtful accounts was $4.5 million at September 27, 2014 and December 31, 2013.  The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company estimates the allowance for doubtful accounts based on a variety of factors including the length of time receivables are past due, the financial health of its customers, unusual macroeconomic conditions and historical experience. If the financial condition of its customers deteriorates or other circumstances occur that result in an impairment of customers’ ability to make payments, the Company records additional allowances as needed. The Company writes off uncollectible trade accounts receivable against the allowance for doubtful accounts when collection efforts have been exhausted and/or any legal action taken by the Company has concluded.

Inventories

Inventories in the accompanying condensed consolidated balance sheets are valued at the lower of cost or market and are determined primarily by the first-in, first-out (FIFO) method.  The Company records provisions, as appropriate, to write-down obsolete and excess inventory to estimated net realizable value.  The process for evaluating obsolete and excess inventory often requires the Company to make subjective judgments and estimates concerning future sales levels, quantities and prices at which such inventory will be able to be sold in the normal course of business.  Accelerating the disposal process or incorrect estimates of future sales potential may cause actual results to differ from the estimates at the time such inventory is disposed or sold. As of September 27, 2014, the Company had inventory purchase commitments of approximately $27.2 million.

Inventory reserves were approximately $10.4 million at September 27, 2014, increasing during the nine months ended September 27, 2014 by $1.5 million compared to the December 31, 2013 reserve balance of approximately $8.9 million.

Property and Equipment

Property and equipment are presented at cost.  Depreciation of property and equipment are provided on a straight-line basis over estimated useful lives, which are generally as follows:

Buildings and improvements

10-37 years

Machinery and equipment, including leases

3-15 years

Leasehold improvements

Term of lease or useful life, whichever is shorter

Expenditures for maintenance and repairs are expensed when incurred. Expenditures for renewals and betterments are capitalized.  When assets are sold, or otherwise disposed, the cost and related accumulated depreciation are eliminated and the resulting gain or loss is recognized in operations.

Intangible Assets, Goodwill and Other Long-lived Assets

Long-lived assets

The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable.  The Company performs an undiscounted operating cash flow analysis to determine if impairment exists.  If an impairment is determined to exist, any related impairment loss is calculated based on the asset’s fair value and the discounted cash flow.

The Company tests for long-lived asset impairment at the following asset group levels: (i) the combined U.S. Siding, Fencing and Stone companies in the Siding, Fencing and Stone segment (“Siding”), (ii) the combined U.S. Windows companies in the Windows and Doors segment (“US Windows”), (iii) the combined Simonton windows companies in the Windows and Doors segment, (iv) Gienow Canada Inc. ("Gienow Canada") (a combined Western Canadian company created by the January 2014 amalgamation of the Company's legacy Western Canadian business and the Gienow entity acquired in April 2013) in the Windows and Doors segment, and (v) Mitten (formerly known as Mitten, Inc.) in the Siding, Fencing and Stone segment. For purposes of recognition and measurement of an impairment loss, a long-lived asset or asset group should represent the lowest level for which an entity can separately identify cash flows that are largely independent of the cash flows of other assets and liabilities.  There were no indicators of impairment during the three and nine months ended September 27, 2014.

Goodwill and other intangible assets

The Company evaluates goodwill for impairment on an annual basis and whenever events or business conditions warrant.  All other intangible assets are amortized over their estimated useful lives and are assessed for impairment as necessary.  The Company assesses goodwill for impairment at the November month end each year and also at any other date when events or changes in circumstances indicate that the carrying value of these assets may exceed their fair value.  To evaluate goodwill for impairment, the Company estimates the fair value of reporting units considering such factors as discounted cash flows and valuation multiples for comparable publicly traded companies.  A significant reduction in projected sales and earnings, which would lead to a reduction in future cash flows, could indicate potential impairment.  There were no indicators of impairment during the three and nine months ended September 27, 2014 that would trigger an interim impairment test.  The Company will continue to evaluate goodwill during future periods and future declines in the residential housing and repair and remodeling markets could result in goodwill impairments.

Debt Issuance Costs

Debt issuance costs, composed of facility, agency, and certain legal fees associated with issuing new debt financing, are amortized over the contractual term of the related agreement using the effective interest method.  Net debt issuance costs totaled approximately $25.1 million and $17.7 million as of September 27, 2014 and December 31, 2013, respectively, and have been recorded in other long term assets in the accompanying condensed consolidated balance sheets. Amortization of debt issuance costs for the three months ended September 27, 2014 and September 28, 2013 was approximately $0.8 million and $1.2 million, respectively.  Amortization of debt issuance costs for the nine months ended September 27, 2014 and September 28, 2013 was approximately $2.8 million and $3.2 million, respectively. Amortization of debt issuance costs is recorded in interest expense in the accompanying condensed consolidated statements of operations and comprehensive income (loss).

Income Taxes

The Company utilizes the asset and liability method of accounting for income taxes which requires that deferred tax assets and liabilities be recorded to reflect the future tax consequences of temporary differences between the book and tax basis of various assets and liabilities.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect of changes in tax rates on deferred tax assets and liabilities is recognized as income or expense in the period in which the rate change occurs.  A valuation allowance is established to offset any deferred tax assets if, based upon the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.

Estimates are required with respect to, among other things, the appropriate state income tax rates used in the various states that the Company and its subsidiaries are required to file, the potential utilization of operating and capital loss carry-forwards for both federal and state income tax purposes and valuation allowances required, if any, for tax assets that may not be realized in the future.  The Company establishes reserves when, despite our belief that our tax return positions are fully supportable, certain positions could be challenged, and the positions may not be fully sustained.  As a result of the 2013 Ply Gem Prime and Ply Gem Holdings merger, U.S. federal income tax returns will be prepared and filed by Ply Gem Holdings on behalf of itself, Ply Gem Industries, Inc. (“Ply Gem Industries”), and its U.S. subsidiaries.  The Company has executed a tax sharing agreement with Ply Gem Industries and Ply Gem Holdings pursuant to which tax liabilities for each respective party are computed on a stand-alone basis.  The Company along with its U.S. subsidiaries file a consolidated federal income tax return, separate state income tax returns, combined state returns, and unitary state returns. Gienow Canada and Mitten both file separate Canadian federal income tax returns and separate provincial returns. Simonton will join the filing of the consolidated U.S. federal returns. Simonton will also join the filings of certain combined and unitary state income tax returns as well as continue to file certain state returns on a separate company basis.

Environmental

The Company accrues for losses associated with environmental remediation obligations when such losses are probable and reasonably estimable. Environmental remediation obligation accruals are adjusted as further information develops or circumstances change.  Costs of future expenditures for environmental remediation obligations are not discounted to their present value.  Recoveries of environmental remediation costs from other parties are recorded as assets when their receipt is deemed probable.

Commitments and Contingencies

The Company accrues for all direct 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 have been estimated based upon an analysis of potential results, assuming a combination of litigation and settlement strategies and outcomes. Insurance recoveries are recorded as assets when their receipt is deemed probable.

Foreign Currency

Gienow Canada and Mitten, the Company’s Canadian subsidiaries, utilize the Canadian dollar as their functional currency.  For reporting purposes, the Company translates the assets and liabilities of its foreign entities at the exchange rates in effect at period-end.  Net sales 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 or loss in the accompanying condensed consolidated balance sheets.

The Company recorded a loss from foreign currency transactions of approximately $(0.8) million for the three months ended September 27, 2014 and a loss of approximately $(0.4) million for the three months ended September 28, 2013. The Company recorded a loss from foreign currency transactions of approximately $(0.5) million for the nine months ended September 27, 2014 and a loss of approximately $(0.8) million for the nine months ended September 28, 2013. As of September 27, 2014 and December 31, 2013, accumulated other comprehensive loss included a currency translation adjustment of approximately $(5.4) million and $(2.9) million, respectively.

Derivative Financial Instruments

During the nine months ended September 27, 2014, the Company entered into a foreign currency zero-cost collar agreement to hedge approximately $43.0 million of its 2014 non-functional currency inventory purchases to protect the Company from variability in cash flows attributable to changes in the U.S. dollar relative to the Canadian dollar.

The Company has designated this zero-cost collar agreement as a cash flow hedge. As a cash flow hedge, unrealized gains are recognized as assets while unrealized losses are recognized as liabilities. The zero-cost collar agreement is highly correlated to the changes in foreign currency rates to which the Company is exposed. Unrealized gains and losses on this agreement are designated as effective or ineffective. The effective portion of such gains or losses is recorded as a component of accumulated other comprehensive income or loss, while the ineffective portion of such gains or losses is recorded as a component of cost of goods sold. Future realized gains and losses in connection with each inventory purchase will be reclassified from accumulated other comprehensive income or loss to cost of goods sold.

The changes in fair values of derivatives that have been designated and qualify as cash flow hedges are recorded in accumulated other comprehensive income or loss and are reclassified into cost of goods sold in the same period the hedged item affects earnings. Due to the high degree of effectiveness between the hedging instrument and the underlying exposures being hedged, fluctuations in the value of the derivative instrument are generally offset by changes in the fair value or cash flows of the underlying exposures being hedged. The changes in the fair value of derivatives that do not qualify as effective are immediately recognized in earnings.

The gains and losses on the derivative contract that are reclassified from accumulated other comprehensive income or loss to current period earnings are included in the line item in which the hedged item is recorded in the same period the forecasted transaction affects earnings. As of September 27, 2014, approximately $47,000 of the deferred net loss on derivative instruments included in accumulated other comprehensive loss is expected to be reclassified as cost of goods sold during the next twelve months. This expectation is based on the expected timing of the occurrence of the hedged forecasted transactions.

The fair value of the foreign currency zero-cost collar agreement is estimated using industry standard valuation models using market-based observable inputs, including spot rates, forward points, interest rates and volatility inputs (Level 2). A summary of the recorded liability included in the accompanying condensed consolidated balance sheets is as follows:

(Amounts in thousands)

27-Sep-14

31-Dec-13

Foreign currency hedge (included in accrued expenses)

$

(47

)

$

—

Fair Value Measurement

The accounting standard for fair value discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flows), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The standard utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:

•

Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

•

Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

•

Level 3: Inputs that reflect the reporting entity’s own assumptions.

The hierarchy requires the use of observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.  The Company’s population of recurring financial assets and liabilities subject to fair value measurements and the necessary disclosures are as follows:

Quoted Prices

Significant

Significant

in Active Markets

Other

(Amounts in thousands)

Fair

for Identical

Observable

Unobservable

Carrying

Value

Assets

Inputs

Inputs

Description

Value

Total

(Level 1)

(Level 2)

(Level 3)

Liabilities:

Senior Notes-6.50%

$

650,000

$

625,625

$

625,625

$

—

$

—

Term Loan Facility

428,925

422,491

422,491

—

—

As of September 27, 2014

$

1,078,925

$

1,048,116

$

1,048,116

$

—

$

—

Liabilities:

Senior Notes-9.375%

$

96,000

$

103,440

$

103,440

$

—

$

—

Senior Secured Notes-8.25%

756,000

805,140

805,140

—

—

As of December 31, 2013

$

852,000

$

908,580

$

908,580

$

—

$

—

The fair value of the long-term debt instruments was determined by utilizing available market information.  The carrying value of the Company’s other assets and liabilities approximates their fair value.

Earnings (Loss) Per Common Share

Basic earnings (loss) per share ("EPS") is computed based upon weighted-average shares outstanding during the period. Dilutive earnings per share is computed consistently with the basic computation while giving effect to all dilutive potential common shares and common share equivalents that were outstanding during the period. Ply Gem Holdings uses the treasury stock method to reflect the potential dilutive effect of unvested stock awards and unexercised options.

The Company was in a net loss position for the nine months ended September 27, 2014 and for the nine months ended September 28, 2013 and therefore the impact of stock options and unvested restricted stock were excluded from the computation of diluted earnings (loss) per share for those specific periods, as the inclusion of such amounts would be anti-dilutive.

The computation of the dilutive effect of other potential common shares included options and unvested restricted stock representing approximately 0.1 million shares of common stock for the three months ended September 27, 2014 and excluded approximately 0.1 million shares of common stock for the nine months ended September 27, 2014. The computation of the dilutive effect of other potential common shares included options and unvested restricted stock representing approximately 0.2 million shares of common stock for the three months ended September 28, 2013 and excluded approximately 0.2 million shares of common stock for the nine months ended September 28, 2013. Under the treasury stock method, the inclusion of these stock awards would have been anti-dilutive.

Prior to the IPO, the Company issued a total of 48,962,494 shares of common stock in connection with the merger of Ply Gem Prime into Ply Gem Holdings. Therefore, for purposes of EPS, the Company had 48,962,494 shares of common stock outstanding for the 2013 period through May 23, 2013. The Company calculated the amounts as net loss divided by the 48,962,494 shares of common stock outstanding for the 2013 period through May 23, 2013 plus the weighted-average shares outstanding subsequent to the IPO on May 23, 2013 through September 28, 2013. Prior to the IPO, all options and unvested restricted shares were instruments that were exercisable into Ply Gem Prime stock. Subsequently, those options and unvested restricted share grants were converted into Ply Gem Holdings instruments and as such will be treated prospectively from the date of the IPO for the calculation of dilutive income per share.

New Accounting Pronouncements

In April 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update ("ASU") No. 2014-08, Presentation of Financial Statements and Property, Plant, and Equipment, which changes the criteria for determining which disposals can be presented as discontinued operations and modifies related disclosure requirements. Under the new guidance, a discontinued operation is defined as a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has or will have a major effect on an entity’s operations and financial results. The change is effective for fiscal years, and interim reporting periods within those years, beginning on or after December 15, 2014, which means the first quarter of Ply Gem's fiscal year 2016, with early adoption permitted. The guidance applies prospectively to new disposals and new classifications of disposal groups as held for sale after the effective date. This new guidance is not expected to affect the Company's consolidated financial position, results of operations or cash flows.

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which completes the joint effort by the FASB and the International Accounting Standards Board to clarify the principles for recognizing revenue and improve financial reporting by creating common revenue recognition guidance for GAAP and International Financial Reporting Standards ("IFRS"). ASU 2014-09 provides enhancements to the quality and consistency of how revenue is reported while also improving comparability in the financial statements of companies reporting using IFRS and GAAP. The core principle of this update 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. The changes are effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, which means the first quarter of Ply Gem's fiscal year 2017. This update will be effective for the Company beginning in the first quarter of fiscal year 2017, and allows for full retrospective adoption applied to all periods presented or retrospective adoption with the cumulative effect of initially applying this update recognized at the date of initial application. The method of adoption has not been determined yet by the Company. The Company is currently reviewing the revised guidance and assessing the potential impact on the consolidated financial statements.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 27, 2014
ACQUISITIONS [Abstract]	'
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	'
	ACQUISITIONS
	Simonton
	On September 19, 2014, Ply Gem completed an acquisition for cash consideration of approximately $130.0 million to acquire the capital stock of Fortune Brands Windows Inc., and its direct and indirect wholly owned subsidiaries Simonton Building Products LLC, Simonton Industries, Inc., Simonton Windows, Inc., and SimEx, Inc. Fortune Brand Windows’ name has subsequently been changed to Simonton Windows & Doors, Inc. (“Simonton”). Simonton is a premier repair and remodeling window company with leading brand recognition within this market which will provide the Company with long-term value. Simonton manufactures top quality vinyl windows and doors and provides industry-leading customization options, delivery times, and customer service. Simonton has manufacturing plant locations in California, Illinois, and West Virginia with administrative offices in Ohio. The Simonton acquisition will balance our end window market mix by moving our market exposure to approximately 60% and 40% for the new construction and repair and remodeling markets, respectively, as compared to the approximate 80% and 20% legacy split for the Company’s window business. By incorporating the Company’s siding net sales, the Company’s market exposure is expected to be approximately 50% and 50% for the new construction and repair and remodeling markets, respectively. Simonton will strategically fit into the Company’s existing footprint and broaden our service offering to existing and new customers within the building product industry. The Company accounted for the transaction as an acquisition in accordance with the provisions of Accounting Standards Codification 805, Business Combinations, which results in a new valuation for the assets and liabilities of Simonton based upon fair values as of the acquisition date.
	Since the acquisition was recently completed on September 19, 2014, the final acquisition accounting allocation remains subject to further adjustments. The specific accounts subject to ongoing purchase accounting adjustments include various income tax assets and liabilities, accounts receivable, inventories, prepaid expenses and other current assets, property and equipment, goodwill, intangibles, accounts payable, accrued expenses, and other liabilities. Therefore, the measurement date remains open as of September 27, 2014, and the preliminary acquisition accounting allocation detailed below is subject to adjustment. The Company anticipates completing these acquisition accounting adjustments during 2015.
	The Company determined the fair value of the tangible and intangible assets and the liabilities acquired, and recorded goodwill based on the excess of fair value of the acquisition consideration over such fair value, as follows:
	(Amounts in thousands)
	Cash	$	(856	)
	Accounts receivable	37,269
	Inventories	17,673
	Prepaid expenses and other current assets	2,233
	Property and equipment	53,655
	Intangible assets	62,170
	Goodwill	32,344
	Other assets	426
	Accounts payable and accrued expenses	(45,555		)
	Deferred income taxes	(24,979		)
	Other liabilities	(4,380		)
		$	130,000
	The $32.3 million of goodwill was allocated to the Windows and Doors segment and none of the goodwill is expected to be deductible for tax purposes. The goodwill is attributable to the workforce of the acquired business and the synergies expected to be realized after the Company’s acquisition of Simonton. As of the acquisition date and as of September 27, 2014, Simonton was in a net deferred tax liability position, which was evaluated with the Company’s existing net deferred tax asset position as of September 27, 2014 considering the Company’s full valuation allowance position. This resulted in a reversal of approximately $25.0 million in the Company's valuation allowance during the three and nine months ended September 27, 2014. The reversal was recorded in the Company's condensed consolidated statement of operations and comprehensive income (loss) in the provision (benefit) for income taxes.
	For the three and nine months ended September 27, 2014, Simonton contributed net sales of approximately $7.2 million from the acquisition date (September 19, 2014), which has been included within the Company’s condensed consolidated statement of operations and comprehensive income (loss). If the Simonton acquisition would have occurred at the beginning of 2013, the Company’s consolidated net sales would have been $1,344.4 million and $1,251.7 million for the nine months ended September 27, 2014 and September 28, 2013, respectively, with a net loss of $18.8 million and $66.2 million for the nine months ended September 27, 2014 and September 28, 2013, respectively.
	During the three and nine months ended September 27, 2014, the Company incurred $0.6 million of acquisition-related costs for Simonton. These expenses are included in selling, general, and administrative expense in the Company’s condensed consolidated statement of operations and comprehensive income (loss) within the Windows and Doors segment.
	Gienow
	On April 9, 2013, the Company, through its wholly-owned Canadian subsidiary Gienow Canada Inc., acquired Gienow WinDoor Ltd. for $20.4 million, through the purchase of all of the capital stock of Gienow WinDoor Ltd. Immediately subsequent to the acquisition, Gienow WinDoor Ltd. was amalgamated into Gienow Canada Inc. (the surviving entity, "Gienow"). In January 2014, Gienow was amalgamated with the Company's legacy Western Canadian business. Gienow is in the business of manufacturing, distributing, and selling windows, doors, and related products and services to industrial and residential customers in Canada and the United States. Gienow has a manufacturing facility located in Calgary, Alberta, Canada. The Company accounted for the transaction as a purchase in accordance with the provisions of Accounting Standards Codification 805, Business Combinations, which results in a new valuation for the assets and liabilities of Gienow based upon fair values as of the acquisition date.
	The Company determined the fair value of the tangible and intangible assets and the liabilities acquired, and recorded goodwill based on the excess of fair value of the acquisition consideration over such fair values, as follows:
	(Amounts in thousands)
	Accounts receivable	$	11,714
	Inventories	6,814
	Other current assets	1,118
	Property and equipment	4,746
	Deferred taxes	2,657
	Intangible assets	1,083
	Goodwill	3,717
	Accounts payable and accrued expenses	(10,041		)
	Other liabilities	(1,428		)
		$	20,380
	The $3.7 million of goodwill was allocated to the Windows and Doors segment and none of the goodwill is expected to be deductible for tax purposes.
	Mitten
	On May 31, 2013, Ply Gem completed an acquisition for cash consideration of approximately $76.8 million to acquire the capital stock of Mitten Inc. (now known as Mitten), a leading manufacturer and distributor of vinyl siding and accessories in Canada. Mitten is located in Ontario, Canada, and therefore the acquisition expanded the Company's presence in Eastern Canada and enabled the Company to expand its current distribution of its portfolio of exterior building products to this market for its siding and windows businesses. The Company accounted for the transaction as an acquisition in accordance with the provisions of Accounting Standards Codification 805, Business Combinations, which results in a new valuation for the assets and liabilities of Mitten based upon fair values as of the acquisition date.
	The Company determined the fair value of the tangible and intangible assets and the liabilities acquired, and recorded goodwill based on the excess of fair value of the acquisition consideration over such fair values, as follows:
	(Amounts in thousands)
	Accounts receivable	$	18,393
	Inventories	22,592
	Other current assets	904
	Property and equipment	9,279
	Other assets	1,439
	Intangible assets	35,400
	Goodwill	26,098
	Accounts payable and accrued expenses	(27,499		)
	Deferred taxes	(9,786		)
		$	76,820
	The allocation reflects a $2.1 million working capital adjustment that was recognized during the fourth quarter of 2013. The $26.1 million of goodwill was allocated to the Siding, Fencing and Stone segment and none of the goodwill is expected to be deductible for tax purposes.

GOODWILL

GOODWILL	9 Months Ended
	Sep. 27, 2014
Goodwill [Abstract]	'
GOODWILL	'
	GOODWILL
	The Company records the excess of the fair value of the acquisition consideration over the net tangible and intangible assets of acquired companies as goodwill.  The Company performs an annual test for goodwill impairment at the November month end each year and also at any other date when events or changes in circumstances indicate that the carrying value of these assets may exceed their fair value.  The Company has defined its reporting units and performs the impairment testing of goodwill at the operating segment level.  The Company has two reporting units: (1) Siding, Fencing and Stone and (2) Windows and Doors.  Separate valuations are performed for each of these reporting units in order to test for impairment.
	The Company uses the two-step method to determine goodwill impairment.  If the carrying amount of a reporting unit exceeds its fair value (“Step One”), the Company measures the possible goodwill impairment based upon a hypothetical allocation of the fair value estimate of the reporting unit to all of the underlying assets and liabilities of the reporting unit, including previously unrecognized intangible assets (“Step Two”).  The excess of the reporting unit’s fair value over the amounts assigned to its assets and liabilities is the implied fair value of goodwill.  An impairment loss is recognized to the extent that a reporting unit’s recorded goodwill exceeds the implied fair value of goodwill. The Company has elected not to utilize the qualitative Step Zero impairment assessment. There was no goodwill impairment for the year ended December 31, 2013 and no impairment indicators which would trigger an interim impairment test during the three and nine months ended September 27, 2014. However, the Company will continue to evaluate goodwill during future periods and future declines in the residential housing and repair and remodeling markets or the Company's market capitalization could result in goodwill impairments.
	To determine the fair value of its reporting units, the Company equally considers both the income and market valuation methodologies.  The income valuation methodology uses the fair value of the cash flows that the reporting unit can be expected to generate in the future. This method requires management to project revenues, operating expenses, working capital investment, capital spending and cash flows for the reporting unit over a multi-year period as well as determine the weighted average cost of capital to be used as the discount rate.  The Company also utilizes the market valuation method to estimate the fair value of the reporting units by utilizing comparable public company multiples.  These comparable public company multiples are then applied to the reporting unit’s financial performance.  The market approach is more volatile as an indicator of fair value as compared to the income approach as internal forecasts and projections have historically been more stable.  Since each approach has its merits, the Company equally weights the approaches to balance the internal and external factors affecting the Company’s fair value.
	The Company’s fair value estimates of its reporting units and goodwill are sensitive to a number of assumptions including discount rates, cash flow projections, operating margins, and comparable market multiples.  In order to accurately forecast future cash flows, the Company estimates single family housing starts and the repair and remodeling market's growth rates.  However, there is no assurance that: (1) valuation multiples will not decline, (2) discount rates will not increase, or (3) the earnings, book values or projected earnings and cash flows of the Company's reporting units will not decline.
	The reporting unit goodwill balances were as follows as of September 27, 2014 and December 31, 2013:
	(Amounts in thousands)
		27-Sep-14			December 31, 2013
	Siding, Fencing and Stone	$	344,970		$	346,140
	Windows and Doors	105,648			74,088
		$	450,618		$	420,228
	The changes in the goodwill balances from December 31, 2013 to September 27, 2014 relate to currency translation adjustments and the additional $32.3 million of goodwill established in the Simonton acquisition as described in Note 2. A goodwill rollforward for 2014 is included in the table below:
		Windows and			Siding, Fencing
	(Amounts in thousands)	Doors			and Stone
	Balance as of December 31, 2013
	Goodwill	$	401,861		$	468,367
	Accumulated impairment losses	(327,773		)	(122,227		)
		$	74,088		$	346,140
	Currency translation adjustments	(784		)	(1,170		)
	Simonton acquisition	32,344			—
	Balance as of September 27, 2014
	Goodwill	433,421			467,197
	Accumulated impairment losses	(327,773		)	(122,227		)
		$	105,648		$	344,970

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 27, 2014
Finite-Lived Intangible Assets, Net [Abstract]	'
INTANGIBLE ASSETS, NET	'
	INTANGIBLE ASSETS
	The table that follows presents the major components of intangible assets as of September 27, 2014 and December 31, 2013:
	(Amounts in thousands)		Average			Accumulated			Net Carrying
			Amortization
			Period
			(in Years)	Cost		Amortization			Value
	As of September 27, 2014
	Patents		14	$	12,770	$	(9,958	)	$	2,812
	Trademarks/Tradenames		11	117,660		(69,304		)	48,356
	Customer relationships		13	221,155		(118,962		)	102,193
	Other		5	4,390		(2,745		)	1,645
	Total intangible assets		12	$	355,975	$	(200,969	)	$	155,006
	As of December 31, 2013:
	Patents		14	$	12,770	$	(9,250	)	$	3,520
	Trademarks/Tradenames		10	91,884		(65,801		)	26,083
	Customer relationships		12	187,055		(107,721		)	79,334
	Other		5	3,427		(2,352		)	1,075
	Total intangible assets		12	$	295,136	$	(185,124	)	$	110,012
	Estimated amortization expense for the fiscal years 2014 through 2018 is shown in the following table:
		Amortization
	(Amounts in thousands)	expense
	2014 (remainder of year)	$	5,723
	2015	25,051
	2016	24,374
	2017	20,511
	2018	19,731

COMPREHENSIVE_INCOME_LOSS

COMPREHENSIVE INCOME (LOSS)	9 Months Ended
	Sep. 27, 2014
Equity [Abstract]	'
COMPREHENSIVE INCOME (LOSS)	'
	COMPREHENSIVE INCOME (LOSS)
	Comprehensive income (loss), net of tax is comprised of the following:
	(Amounts in thousands)	For the three months ended					For the nine months ended
		September 27, 2014			September 28, 2013		September 27, 2014			September 28, 2013
	Net income (loss)	$	21,405		$	16,895	$	(18,793	)	$	(62,089	)
	Foreign currency translation adjustment	(5,009		)	4,074		(5,366		)	1,091
	Unrealized gain (loss) on derivative instrument	886			—		(47		)	—
	Comprehensive income (loss)	$	17,282		$	20,969	$	(24,206	)	$	(60,998	)

LONGTERM_DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 27, 2014
Debt Disclosure [Abstract]	'
Long-term Debt [Text Block]	'
	LONG-TERM DEBT
	Long-term debt in the accompanying condensed consolidated balance sheets at September 27, 2014 and December 31, 2013 consists of the following:
	(Amounts in thousands)
		September 27, 2014			31-Dec-13
	Senior secured asset based revolving credit facility	$	20,000		$	—
	Term Loan due 2021, net of unamortized early tender premium
	and discount of $33,658 and $0, respectively	395,267			—
	6.50% Senior notes due 2022, net of unamortized early tender premium
	and discount of $52,442 and $0, respectively	597,558			—
	8.25% Senior secured notes due 2018, net of unamortized early
	tender premium and discount of $0 and $30,426, respectively	—			725,574
	9.375% Senior notes due 2017, net of unamortized
	discount of $0 and $4,546, respectively	—			91,454
		$	1,012,825		$	817,028
	Less current portion of long-term debt	(4,300		)	—
		$	1,008,525		$	817,028
	Recent developments
	As described in the following paragraph, Ply Gem Industries modified its debt structure during the nine months ended September 27, 2014. On January 30, 2014, Ply Gem Industries completed an offering of $500.0 million aggregate principal amount of 6.50% Senior Notes due 2022 (the “6.50% Senior Notes”) and also entered into a $430.0 million senior secured term loan facility due 2021 (the “Term Loan Facility”). The approximate $927.9 million of net proceeds from the issuance of the 6.50% Senior Notes and the borrowings under the Term Loan Facility were used by Ply Gem Industries to purchase all of its 8.25% Senior Secured Notes due 2018 (the "8.25% Senior Secured Notes") and 9.375% Senior Notes due 2017 (the "9.375% Senior Notes") tendered in the tender offers described below, to satisfy and discharge the remaining obligations under the indentures governing the 8.25% Senior Secured Notes and 9.375% Senior Notes and to pay related fees and expenses.
	On January 30, 2014, Ply Gem Industries purchased approximately $705.9 million of the outstanding 8.25% Senior Secured Notes in a tender offer at a price of $1,067.50 per $1,000 principal amount, which included an early tender payment of $30.00 per $1,000 principal amount, plus accrued and unpaid interest. On January 30, 2014, Ply Gem Industries also purchased approximately $94.7 million of the outstanding 9.375% Senior Notes in a tender offer at a price of $1,108.36 per $1,000 principal amount, which included an early tender payment of $30.00 per $1,000 principal amount, plus accrued and unpaid interest. As a result, Ply Gem Industries paid aggregate consideration of approximately $780.2 million for the tendered 8.25% Senior Secured Notes, including a tender premium of approximately $47.6 million, and paid aggregate consideration of approximately $107.6 million for the tendered 9.375% Senior Notes, including a tender premium of approximately $10.3 million. On March 1, 2014, pursuant to the terms of the indenture governing the 8.25% Senior Secured Notes, Ply Gem Industries redeemed the remaining approximate $50.1 million principal amount of the outstanding 8.25% Senior Secured Notes at a redemption price equal to 106.188% of the principal amount thereof, plus accrued and unpaid interest. On February 16, 2014, pursuant to the terms of the indenture governing the 9.375% Senior Notes, Ply Gem Industries redeemed the remaining approximate $1.3 million principal amount of the outstanding 9.375% Senior Notes at a redemption price equal to 100% of the principal amount plus the “make-whole” premium required under the indenture governing the 9.375% Senior Notes (which equated to 110.179% of the principal amount thereof), plus accrued and unpaid interest. As of March 1, 2014, there were no longer outstanding any 8.25% Senior Secured Notes. As of February 16, 2014, there were no longer outstanding any 9.375% Senior Notes.
	On September 19, 2014, Ply Gem Industries issued an additional $150.0 million aggregate principal amount of its 6.50% Senior Notes (“Senior Tack-on Notes”).  The net proceeds from the transaction were approximately $138.0 million after deducting $10.1 million for the debt discount and $1.9 million in transaction costs. The proceeds from the issuance of the Senior Tack-on Notes and approximately $3.1 million of cash on hand were used by Ply Gem Industries to fund Ply Gem Industries’ purchase of all the issued and outstanding shares of common stock of Simonton, to pay fees and expenses related to the offering of the Senior Tack-on Notes and the Simonton acquisition and for general corporate purposes, including the repayment of approximately $10.0 million of indebtedness under the Company’s senior secured asset-backed revolving credit facility (the "ABL Facility"). The additional $150.0 million of 6.50% Senior Tack-on Notes have the same terms and covenants as the original $500.0 million of 6.50% Senior Notes due 2022. The 6.50% Senior Notes originally issued in January 2014 and the Senior Tack-on Notes issued in September 2014 (collectively, the "6.50% Senior Notes") will mature on February 1, 2022 and bear interest at the rate of 6.50%.
	6.50% Senior Notes due 2022
	On January 30, 2014, Ply Gem Industries issued $500.0 million of 6.50% Senior Notes at par. On September 19, 2014, Ply Gem Industries issued an additional $150.0 million of 6.50% Senior Notes at a discount of approximately $10.1 million. Interest accrues at 6.50% per annum and is paid semi-annually on February 1 and August 1 of each year. The 6.50% Senior Notes will mature on February 1, 2022.
	Prior to February 1, 2017, Ply Gem Industries may redeem up to 40% of aggregate principal amount of the 6.50% Senior Notes with the net cash proceeds from certain equity offerings at a redemption price equal to 106.50% of the aggregate principal amount of the 6.50% Senior Notes to be redeemed, plus accrued and unpaid interest, if any, provided that at least 50% of the aggregate principal amount of the 6.50% Senior Notes remains outstanding after the redemption. Prior to February 1, 2017, Ply Gem Industries may redeem the 6.50% Senior Notes, in whole or in part, at a redemption price equal to 100% of the principal amount plus a “make-whole” premium plus accrued and unpaid interest, if any. At any time on or after February 1, 2017, Ply Gem Industries may redeem the 6.50% Senior Notes, in whole or in part, at declining redemption prices set forth in the indenture governing the 6.50% Senior Notes plus, in each case, accrued and unpaid interest, if any, to the redemption date. The effective interest rate for the 6.50% Senior Notes is 4.24% after considering each of the different interest expense components of this instrument, including the coupon payment and the deferred debt issuance costs.
	The 6.50% Senior Notes are fully and unconditionally and jointly and severally guaranteed on a senior unsecured basis by Ply Gem Holdings and all of the wholly-owned domestic subsidiaries of Ply Gem Industries (the “Guarantors”).  The indenture governing the 6.50% Senior Notes contains certain covenants that limit the ability of Ply Gem Industries and its restricted subsidiaries to incur additional indebtedness, pay dividends or make other distributions or repurchase or redeem their stock, make loans and investments, sell assets, incur certain liens, enter into agreements restricting their ability to pay dividends, enter into transactions with affiliates, and consolidate, merge or sell assets.  In particular, Ply Gem Industries and its restricted subsidiaries may not incur additional debt (other than permitted debt (as defined in the indenture) in limited circumstances) unless, after giving effect to such incurrence, the consolidated interest coverage ratio of Ply Gem Industries would be at least 2.00 to 1.00.  In the absence of satisfying the consolidated interest coverage ratio test, Ply Gem Industries and its restricted subsidiaries may only incur additional debt under certain circumstances, including, but not limited to, debt under credit facilities (as defined in the indenture) (x) in an amount not to exceed the greater of (a) $350.0 million and (b) the borrowing base (as defined in the indenture) and (y) in an amount not to exceed the greater of (A) $575.0 million and (B) the aggregate amount of indebtedness (as defined in the indenture) that that would cause the consolidated secured debt ratio (as defined in the indenture) to be equal to 4.00 to 1.00; purchase money indebtedness in an aggregate amount not to exceed the greater of (x) $35.0 million and (y) 10% of consolidated net tangible assets (as defined in the indenture) at any one time outstanding; debt of foreign subsidiaries in an aggregate amount not to exceed the greater of (x) $60.0 million and (y) 15% of consolidated net tangible assets (as defined in the indenture) at any one time outstanding; debt pursuant to a general basket in an aggregate amount at any one time outstanding not to exceed the greater of (x) $75.0 million and (y) 20% of consolidated net tangible assets; and the refinancing of debt under certain circumstances. On January 30, 2014, Ply Gem Industries and the Guarantors entered into a registration rights agreement relating to the 6.50% Senior Notes. Ply Gem Industries will be required to pay additional interest on the 6.50% Senior Notes if it fails to comply with certain of its obligations under the registration rights agreement within specified time periods.
	On September 5, 2014, Ply Gem Industries completed an exchange offer with respect to the 6.50% Senior Notes issued in January 2014 to exchange $500.0 million 6.50% Senior Notes registered under the Securities Act for $500.0 million of the issued and outstanding 6.50% Senior Notes. Upon completion of the exchange offer, all $500.0 million of issued and outstanding 6.50% Senior Notes were registered under the Securities Act.  However, the $150.0 million of Senior Tack-on Notes issued in September 2014 have not yet been registered under the Securities Act.
	Term Loan Facility due 2021
	On January 30, 2014, Ply Gem Industries entered into a credit agreement governing the terms of its new $430.0 million Term Loan Facility. Ply Gem Industries borrowed $430.0 million under the Term Loan Facility on January 30, 2014, with an original discount of approximately $2.2 million, yielding proceeds of approximately $427.9 million. The Term Loan Facility will mature on January 30, 2021. The Term Loan Facility requires scheduled quarterly payments in an aggregate annual amount equal to 1.00% of the original aggregate principal amount of the Term Loan Facility with the balance due at maturity. Interest on outstanding borrowings under the Term Loan Facility will be paid quarterly.
	Borrowings under the Term Loan Facility bear interest at a rate equal to, at Ply Gem Industries’ option, either (a) a base rate determined by reference to the highest of (i) the prime rate of the administrative agent under the credit agreement, (ii) the federal funds rate plus 0.50% and (iii) the adjusted LIBO rate for a one-month interest period plus 1.00% or (b) a LIBO rate determined by reference to the cost of funds for eurocurrency deposits in dollars for the interest period relevant to such borrowing, adjusted for certain additional costs, subject to a 1.00% floor, plus, in each case, an applicable margin of 3.00% for any eurocurrency loan and 2.00% for any alternate base rate loan. As of September 27, 2014, the Company's interest rate on the Term Loan Facility was 4.00%. The effective interest rate for the Term Loan is 1.76% after considering each of the different interest expense components of this instrument, including the coupon payment, the deferred debt issuance costs and the original issue discount.
	The Term Loan Facility allows Ply Gem Industries to request one or more incremental term loan facilities in an aggregate amount not to exceed the greater of (x) $140.0 million and (y) an amount such that Ply Gem Industries’ consolidated senior secured debt ratio (as defined in the credit agreement), on a pro forma basis, does not exceed 3.75 to 1.00, in each case, subject to certain conditions and receipt of commitments by existing or additional financial institutions or institutional lenders. Ply Gem Industries may voluntarily repay outstanding loans under the Term Loan Facility at any time without premium or penalty, other than customary “breakage” costs with respect to LIBOR loans and with respect to certain repricing transactions occurring within six months of January 30, 2014, which shall be subject to a prepayment premium of 1.00%.
	The Term Loan Facility requires Ply Gem Industries to prepay outstanding term loans, subject to certain exceptions, with: (i) 50% (which percentage will be reduced to 25% if our consolidated senior secured debt ratio is equal or less than 2.50 to 1.00 but greater than 2.00 to 1.00 and to 0% if our consolidated senior secured debt ratio is equal to or less than 2.00 to 1.00) of our annual excess cash flow (as defined in the credit agreement), to the extent such excess cash flow exceeds $15.0 million, commencing with the fiscal year ending December 31, 2015; (ii) 100% of the net cash proceeds of certain non-ordinary course asset sales or certain insurance and condemnation proceeds, in each case subject to certain exceptions and reinvestment rights; and (iii) 100% of the net cash proceeds of certain issuances of debt, other than proceeds from debt permitted under the Term Loan Facility.
	The Term Loan Facility is secured on a first-priority lien basis by the stock of Ply Gem Industries and by substantially all of the assets (other than the assets securing the obligations under the ABL Facility, which primarily consist of accounts receivable, inventory, cash, deposit accounts, securities accounts, chattel paper, contract rights, instruments, documents related thereto and proceeds of the foregoing) of Ply Gem Industries and the Guarantors that are subsidiaries of Ply Gem Industries and on a second-priority lien basis by the assets that secure the ABL Facility.
	The Term Loan Facility includes negative covenants, subject to certain exceptions, that are substantially the same as the negative covenants in the 6.50% Senior Notes and also does not contain any restrictive financial covenants. The Term Loan Facility also restricts the ability of Ply Gem Industries’ subsidiaries to enter into agreements restricting their ability to grant liens to secure the Term Loan Facility and contains a restriction on changes in fiscal year.
	8.25% Senior Secured Notes due 2018
	On February 11, 2011, Ply Gem Industries issued $800.0 million of 8.25% Senior Secured Notes at par.  Ply Gem Industries used the proceeds to purchase approximately $724.6 million principal amount of its outstanding 11.75% Senior Secured Notes in a tender offer, to redeem the remaining approximate $0.4 million principal amount of outstanding 11.75% Senior Secured Notes, and to pay related fees and expenses.  A portion of the early tender premiums and the original unamortized discount on the 11.75% Senior Secured Notes was recorded as a discount on the $800.0 million of 8.25% Senior Secured Notes given that the 2011 transaction was predominately accounted for as a loan modification.  On February 15, 2012, Ply Gem Industries issued an additional $40.0 million principal amount of its 8.25% Senior Secured Notes. The 8.25% Senior Secured Notes would have matured on February 15, 2018 and bore interest at the rate of 8.25% per annum.   Interest was paid semi-annually on February 15 and August 15 of each year. The 8.25% Senior Secured Notes were fully and unconditionally and jointly and severally guaranteed on a senior secured basis by the Guarantors. The 8.25% Senior Secured Notes and the related guarantees were secured on a first-priority lien basis by substantially all of the assets (other than the assets securing our obligations under the ABL Facility, which consist of accounts receivable, inventory, cash, deposit accounts, securities accounts, chattel paper and proceeds of the foregoing and certain assets such as contract rights, instruments and documents related thereto) of Ply Gem Industries and the Guarantors and on a second-priority lien basis by the assets that secure the ABL Facility.
	As a result of the 2013 initial public offering, on June 28, 2013, Ply Gem Industries redeemed $84.0 million aggregate principal amount of its 8.25% Senior Secured Notes at a redemption price equal to 103%, plus accrued and unpaid interest thereon of approximately $2.6 million. The call premium for this redemption was approximately $2.5 million. Additionally, the Company expensed approximately $3.8 million of unamortized discount and $1.8 million of unamortized debt issuance costs in connection with this redemption and the related loss on debt extinguishment.
	On January 30, 2014, Ply Gem Industries purchased approximately $705.9 million of its outstanding 8.25% Senior Secured Notes in a tender offer at a price of $1,067.50 per $1,000 principal amount, which included an early tender payment of $30.00 per $1,000 principal amount, plus accrued and unpaid interest. On January 30, 2014, Ply Gem Industries irrevocably deposited with the trustee for the 8.25% Senior Secured Notes an amount sufficient to satisfy and discharge its obligations under the 8.25% Senior Secured Notes and the indenture. On March 1, 2014, Ply Gem Industries redeemed the remaining outstanding principal amount of the 8.25% Senior Secured Notes at a redemption price equal to 106.188% of the principal amount thereof, plus accrued and unpaid interest to the redemption date. Following the redemption, there were no longer any 8.25% Senior Secured Notes outstanding.
	Senior Secured Asset Based Revolving Credit Facility due 2018
	On November 1, 2013, Ply Gem Holdings, Inc., Ply Gem Industries, Inc., Ply Gem Canada, Gienow Canada Inc., and Mitten Inc. (together with Ply Gem Canada and Gienow, the “Canadian Borrowers”) entered into an amended and restated credit agreement governing the ABL Facility. Among other things, the amendment and restatement of the credit agreement governing the ABL Facility: (i) increased the overall facility to $250.0 million from $212.5 million, (ii) increased the accordion feature to $100.0 million, (iii) reduced the applicable margin for borrowings under the ABL Facility to a range from 1.50% to 2.00% for Eurodollar rate loans, depending on availability, and (iv) increased the amount available under the ABL Facility to Ply Gem Industries' Canadian subsidiaries to $50.0 million. In November 2014, the Company exercised a portion of the accordion feature under the ABL Facility for $50.0 million, or 50% of the eligible accordion, increasing the ABL Facility from $250.0 million to $300.0 million to primarily account for the additional borrowing base acquired from Simonton. Under the terms of the ABL Facility, the Company has the ability to further increase the revolving commitments up to another $50.0 million to $350.0 million, subject to certain terms and conditions. All outstanding loans under the ABL Facility are due and payable in full on November 1, 2018. Under the ABL Facility, $250.0 million is available to Ply Gem Industries and $50.0 million is available to the Canadian Borrowers. The following summary describes the ABL Facility after giving effect to the amendment and restatement. As a result of the ABL Facility amendment in which the loan syndication consisted of previous members who either maintained or increased their position as well as new syndication members, the Company capitalized new debt issuance costs of $1.3 million and will amortize these costs through 2018.
	The ABL Facility provides for revolving credit financing of up to $300.0 million subject to borrowing base availability, including sub-facilities for letters of credit, swingline loans and borrowings in Canadian dollars and United States dollars, $250.0 million of the ABL Facility is available to Ply Gem Industries and $50.0 million is available to the Canadian Borrowers.
	Borrowings under the ABL Facility bear interest at a rate per annum equal to, at Ply Gem Industries’ option, either (a) a base rate determined by reference to the higher of (1) the corporate base rate of the administrative agent under the ABL Facility and (2) the federal funds rate plus 0.5% or (b) a Eurodollar rate determined by reference to the costs of funds for U.S. dollar deposits for the interest period relevant to such borrowing adjusted for certain additional costs, in each case plus an applicable margin.  The initial applicable margin for borrowings under the ABL Facility was 0.75% for base rate loans and 1.75% for Eurodollar rate loans.  The applicable margin for borrowings under the ABL Facility is subject to step ups and step downs based on average excess availability under the ABL Facility.  Swingline loans bear interest at a rate per annum equal to the base rate plus the applicable margin.
	In addition to paying interest on outstanding principal under the ABL Facility, Ply Gem Industries is required to pay a commitment fee in respect of the unutilized commitments thereunder, which fee will be determined based on utilization of the ABL Facility (increasing when utilization is low and decreasing when utilization is high) multiplied by a commitment fee rate determined by reference to average excess availability under the ABL Facility. The commitment fee rate during any fiscal quarter is 0.375% when average excess availability is greater than $100.0 million for the preceding fiscal quarter and 0.25% when average availability is less than or equal to $100.0 million for the preceding fiscal quarter.  Ply Gem Industries must also pay customary letter of credit fees equal to the applicable margin on Eurodollar loans and agency fees.   As of September 27, 2014, the Company’s interest rate on the ABL Facility was approximately 1.72%.  The ABL Facility requires that if (a) excess availability is less than the greater of (x) 10.0% of the lower of the borrowing base and the aggregate commitments and (y) $17.5 million or (b) any event of default has occurred and is continuing, Ply Gem Industries must comply with a minimum fixed charge coverage ratio test of 1.0 to 1.0.  If the excess availability under the ABL Facility is less than the greater of (a) 12.5% of the lesser of the borrowing base and the aggregate commitments and (b) $22.5 million ($20.0 million for the months of January, February, March and April) for a period of 5 consecutive days or an event of default has occurred and is continuing, all cash from Ply Gem Industries material deposit accounts (including all concentration accounts) will be swept daily into a collection account controlled by the administrative agent under the ABL Facility and used to repay outstanding loans and cash collateralize letters of credit.
	All obligations under the ABL Facility are unconditionally guaranteed by Ply Gem Holdings and substantially all of Ply Gem Industries’ existing and future, direct and indirect, wholly owned domestic subsidiaries.  All obligations under the ABL Facility, and the guarantees of those obligations, are secured, subject to certain exceptions, by substantially all of the assets of Ply Gem Industries and the guarantors, including a first-priority security interest in personal property consisting of accounts receivable, inventory, cash, deposit accounts, and certain related assets and proceeds of the foregoing and a second-priority security interest in, and mortgages on, substantially all of Ply Gem Industries’ and the Guarantors’ material owned real property and equipment and all assets that secure the Term Loan Facility on a first-priority basis.  In addition to being secured by the collateral securing the obligations of Ply Gem Industries under the domestic collateral package, the obligations of the Canadian Borrowers, which are borrowers under the Canadian sub-facility under the ABL Facility, are also secured by a first-priority security interest in substantially all of the assets of such Canadian subsidiaries, plus additional mortgages in Canada, and a pledge by Ply Gem Industries of the remaining 35% of the equity interests of the Canadian Borrowers pledged only to secure the Canadian sub-facility.
	The ABL Facility contains certain covenants that limit Ply Gem Industries’ ability and the ability of Ply Gem Industries’ subsidiaries to incur additional indebtedness, pay dividends or make other distributions or repurchase or redeem their stock, make loans and investments, sell assets, incur certain liens, enter into transactions with affiliates, and consolidate, merge or sell assets.  In particular, Ply Gem Industries is permitted to incur additional debt in limited circumstances, including, but not limited to, permitted subordinated indebtedness in an aggregate principal amount not to exceed $112.5 million at any time outstanding (subject to the ability to incur additional permitted subordinated debt provided that immediately after giving effect to such incurrence excess availability is more than 25% of the lesser of the total borrowing base and the aggregate commitments and Ply Gem Industries is in pro forma compliance with the fixed charge coverage ratio), purchase money indebtedness in an aggregate amount not to exceed $25.0 million at any one time outstanding, debt of foreign subsidiaries (other than Canadian subsidiaries) in an aggregate amount not to exceed $10.0 million at any one time outstanding, indebtedness in connection with the tax receivable agreement in an aggregate principal amount not to exceed $100.0 million, and the refinancing of debt under certain circumstances.
	As of September 27, 2014, Ply Gem Industries had approximately $224.3 million of contractual availability and approximately $221.4 million of borrowing base availability under the ABL Facility, reflecting $20.0 million of borrowings outstanding and approximately $5.7 million of letters of credit and priority payables reserves.
	9.375% Senior Notes due 2017
	On September 27, 2012, Ply Gem Industries issued $160.0 million of 9.375% Senior Notes at par. Ply Gem Industries used the proceeds of the offering, together with cash on hand, to satisfy and discharge its obligations under the 13.125% Senior Subordinated Notes and the indenture governing the 13.125% Senior Subordinated Notes. The 9.375% Senior Notes would have matured on April 15, 2017 and bore interest at the rate of 9.375% per annum. Interest was paid semi-annually on April 15 and October 15 of each year. The 9.375% Senior Notes were unsecured and fully and unconditionally and jointly and severally guaranteed on a senior unsecured basis by the Guarantors.
	A portion of the early call premium and the original unamortized discount on the 13.125% Senior Subordinated Notes was recorded as a discount on the $160.0 million of 9.375% Senior Notes, given that the transaction was predominately accounted for as a loan modification.
	As a result of the 2013 initial public offering, on June 22, 2013, Ply Gem Industries redeemed $64.0 million aggregate principal amount of the 9.375% Senior Notes at a redemption price equal to 109.375%, plus accrued and unpaid interest thereon of approximately $1.1 million. The call premium for this redemption was approximately $6.0 million. Additionally, the Company expensed approximately $3.7 million of unamortized discount and $1.2 million of unamortized debt issuance costs in connection with this redemption and the related loss on debt extinguishment.
	On January 30, 2014, Ply Gem Industries purchased approximately $94.7 million of the outstanding 9.375% Senior Notes at a tender price of $1,108.36 per $1,000 principal amount, which included an early tender payment of $30.00 per $1,000 principal amount, plus accrued and unpaid interest. On January 30, 2014, Ply Gem Industries irrevocably deposited with the trustee for the 9.375% Senior Notes an amount sufficient to satisfy and discharge its obligations under the 9.375% Senior Notes and the indenture. On February 16, 2014, Ply Gem Industries redeemed the remaining outstanding principal amount of the 9.375% Senior Notes at a redemption price equal to 100% of the principal amount plus the “make-whole” premium required under the indenture (which equated to 110.179% of the principal amount thereof), plus accrued and unpaid interest. Following the redemption, there were no longer any 9.375% Senior Notes outstanding.
	Loss on debt modification or extinguishment
	As a result of the January 2014 6.50% Senior Notes and Term Loan Facility issuance and the tender, redemption, and repurchase of the 8.25% Senior Secured Notes and the 9.375% Senior Notes (the "January 2014 Refinancing") during the nine months ended September 27, 2014, the Company performed an analysis to determine the proper accounting treatment for the January 2014 Refinancing. Specifically, the Company evaluated each creditor with ownership in both the new 6.50% Senior Notes and/or Term Loan Facility debt instruments and the old 8.25% Senior Secured Notes and/or 9.375% Senior Notes to determine whether the transaction should be accounted for as a modification or an extinguishment of debt as it relates to each individual creditor. The Company had approximately $34.4 million of unamortized debt discount and $14.9 million of unamortized debt issuance costs associated with the 8.25% Senior Secured Notes and 9.375% Senior Notes, of which approximately $4.8 million and $2.1 million, respectively, were expensed as a loss on extinguishment of debt in the condensed consolidated statement of operations and comprehensive income (loss) for the nine months ended September 27, 2014 as a result of the January 2014 Refinancing.
	The Company also incurred an early tender premium of approximately $61.1 million in conjunction with this transaction, of which approximately $52.6 million was recorded as a discount on the 6.50% Senior Notes and the Term Loan Facility and approximately $8.5 million was expensed as a loss on extinguishment of debt in the condensed consolidated statement of operations and comprehensive income (loss) for the nine months ended September 27, 2014. The Company also expensed approximately $0.3 million for the third party fees for the 8.25% Senior Secured Notes and 9.375% Senior Notes as a result of the January 2014 Refinancing for the nine months ended September 27, 2014. The Company also incurred approximately $14.7 million of costs associated with the 6.50% Senior Notes and Term Loan Facility, of which approximately $9.2 million was recorded as debt issuance costs and approximately $5.5 million was expensed as a loss on modification of debt in the condensed consolidated statement of operations and comprehensive income (loss) for the nine months ended September 27, 2014. Additionally, the Company incurred an original issue discount of approximately $2.2 million for the Term Loan Facility, of which approximately $1.9 million was recorded as a discount and approximately $0.3 million was expensed as a loss on extinguishment of debt in the condensed consolidated statement of operations and comprehensive income (loss) for the nine months ended September 27, 2014.
	As a result of the June 28, 2013 redemption of approximately $84.0 million aggregate principal amount of the 8.25% Senior Secured Notes, the Company recorded a loss on debt extinguishment of approximately $8.1 million in the condensed consolidated statement of operations for the nine months ended September 28, 2013.
	As a result of the June 22, 2013 redemption of approximately $64.0 million aggregate principal amount of the 9.375% Senior Notes, the Company recorded a loss on debt extinguishment of approximately $10.8 million in the condensed consolidated statement of operations for the nine months ended September 28, 2013.
	Based on the January 2014 Refinancing, the Company recognized a loss on debt modification or extinguishment of approximately $21.4 million for the nine months ended September 27, 2014 and approximately $18.9 million for the nine months ended September 28, 2013 related to the 2013 redemptions, as summarized in the table below.
	(Amounts in thousands)	For the nine months ended
		27-Sep-14			28-Sep-13
	Loss on extinguishment of debt:
	Tender premium	$	(8,493	)	$	—
	8.25% Senior Secured Notes and 9.375% Senior Notes unamortized discount	(4,773		)	—
	8.25% Senior Secured Notes and 9.375% Senior Notes unamortized debt issuance costs	(2,067		)	—
	Term Loan Facility unamortized discount	(255		)	—
	Call premium for 8.25% Senior Secured Notes	—			(2,520		)
8.25% Senior Secured Notes unamortized discount	—			(3,831		)
8.25% Senior Secured Notes unamortized debt issuance costs	—			(1,766		)
Call premium for 9.375% Senior Notes	—			(6,000		)
9.375% Senior Notes unamortized discount	—			(3,666		)
9.375% Senior Notes unamortized debt issuance costs	—			(1,165		)
	(15,588		)	(18,948		)
Loss on modification of debt:
Third party fees for 8.25% Senior Secured Notes and 9.375% Senior Notes	(302		)	—
Third party fees for 6.50% Senior Notes and Term Loan Facility	(5,474		)	—
	(5,776		)	—
Total loss on modification or extinguishment of debt	$	(21,364	)	$	(18,948	)

PENSION_PLANS

PENSION PLANS	9 Months Ended
	Sep. 27, 2014
Compensation and Retirement Disclosure [Abstract]	'
PENSION PLANS	'
	PENSION PLANS
	The Company has two pension plans, the Ply Gem Group Pension Plan and the MW Manufacturers, Inc. Retirement Plan. The Company’s net periodic benefit expense for the combined plans for the periods indicated consists of the following components:
	(Amounts in thousands)	For the three months ended						For the nine months ended
		27-Sep-14			28-Sep-13			27-Sep-14			28-Sep-13
	Service cost	$	—		$	29		$	—		$	87
	Interest cost	476			440			1,427			1,320
	Expected return on plan assets	(567		)	(513		)	(1,702		)	(1,539		)
	Amortization of loss	116			234			347			702
	Net periodic benefit expense	$	25		$	190		$	72		$	570

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 27, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	Indemnifications
	In connection with the Ply Gem acquisition, in which Ply Gem Industries was acquired from Nortek, Inc. (“Nortek”) in February 2004, Nortek has agreed to indemnify the Company for certain liabilities as set forth in the stock purchase agreement governing the Ply Gem acquisition.  In the event Nortek is unable to satisfy amounts due under these indemnifications, the Company would be liable.  The Company believes that Nortek has the financial capacity to honor its indemnification obligations and therefore does not anticipate incurring any losses related to liabilities indemnified by Nortek under the stock purchase agreement.  A receivable related to this indemnification has been recorded in other long-term assets of approximately $3.0 million and $3.1 million at September 27, 2014 and December 31, 2013, respectively.  As of September 27, 2014 and December 31, 2013, the Company has recorded liabilities related to these indemnifications of approximately $0.5 million and $0.4 million, respectively, in current liabilities and $2.5 million and $2.7 million, respectively, in long-term liabilities, consisting of the following:
	(Amounts in thousands)	September 27, 2014			31-Dec-13
	Product claim liabilities	$	140		$	140
	Multi-employer pension plan withdrawal liability	2,251			2,362
	Other	647			576
		$	3,038		$	3,078
	Warranty claims
	The Company sells a number of products and offers a number of warranties.  The specific terms and conditions of these warranties vary depending on the product sold.  The Company estimates the costs that may be incurred under their warranties and records a liability for such costs at the time of sale.  Factors that affect the Company’s warranty liabilities include the number of units sold, historical and anticipated rates of warranty claims, cost per claim and new product introduction.  The Company assesses the adequacy of the recorded warranty claims and adjusts the amounts as necessary.  As of September 27, 2014 and December 31, 2013, warranty liabilities of approximately $11.4 million and $10.9 million, respectively, have been recorded in current liabilities and approximately $32.1 million and $31.6 million, respectively, have been recorded in long term liabilities.
	Changes in the Company’s short-term and long-term warranty liabilities are as follows:
		For the three months ended						For the nine months ended
	(Amounts in thousands)	27-Sep-14			28-Sep-13			27-Sep-14			28-Sep-13
	Balance, beginning of period	$	40,397		$	40,554		$	42,466		$	37,870
	Acquisitions - Simonton, Gienow, and Mitten	5,370			—			5,370			4,675
	Warranty expense during period	2,897			3,827			8,209			8,197
	Settlements made during period	(5,148		)	(4,012		)	(12,529		)	(10,373		)
	Balance, end of period	$	43,516		$	40,369		$	43,516		$	40,369
	Environmental
	The Company is subject to United States and Canadian federal, state, provincial and local laws and regulations relating to pollution and the protection of the environment, including those governing emissions to air, discharges to water, use, storage and transport of hazardous materials, storage, treatment and disposal of waste, remediation of contaminated sites, and protection of worker health and safety. From time to time, the Company's facilities are subject to investigation by governmental regulators. In addition, the Company has been identified as one of many potentially responsible parties for contamination present at certain offsite locations to which it or its predecessors are alleged to have sent hazardous materials for recycling or disposal. The Company may be held liable, or incur fines or penalties, in connection with such requirements or liabilities for, among other things, releases of hazardous substances occurring on or emanating from current or formerly owned or operated properties or any associated offsite disposal location, or for known or newly-discovered contamination at any of the Company's properties from activities conducted by previous occupants. The amount of any liability, fine or penalty may be material, and certain environmental laws impose strict, and under certain circumstances joint and several, liability for the cost of addressing releases of hazardous substances upon certain classes of persons, including site owners or operators and persons that disposed or arranged for the disposal of hazardous substances at contaminated sites.
	MW Manufacturers Inc. (“MW”), a subsidiary of MWM Holding, entered into an Administrative Order on Consent, effective September 12, 2011, with the United States Environmental Protection Agency (“EPA”), Region III, under Section 3008(h) of the Resource Conservation and Recovery Act (RCRA), with respect to its Rocky Mount, Virginia property.  During 2011, as part of the Administrative Order on Consent, MW provided the EPA, among other things, a RCRA Facility Investigation Workplan as well as a preliminary cost estimate of approximately $1.8 million for the predicted assessment, remediation and monitoring activities to be conducted pursuant to the Consent Order over the remediation period, which is currently estimated through 2023. During 2012, the EPA approved the RCRA Facility Investigation Workplan (the "Workplan"), and MW is currently implementing the Workplan. The Company has recorded approximately $0.3 million of this environmental liability within current liabilities and approximately $1.2 million within other long-term liabilities in the Company’s condensed consolidated balance sheet at September 27, 2014 and December 31, 2013.  The Company will adjust this environmental remediation liability in future periods, if necessary, as further information develops or circumstances change.
	Certain liabilities with respect to this contamination relate to the previous closure of an underground storage tank and were assumed by U.S. Industries, Inc., pursuant to its indemnity obligation under the stock purchase agreement dated August 11, 1995, whereby U.S. Industries, Inc. sold the stock of MW to FPI Acquisition Corp. (“Fenway Partners”). As the successor-in-interest of Fenway Partners, the Company is similarly indemnified by U.S. Industries, Inc.  The Company’s ability to seek indemnification from U.S. Industries, Inc. is, however, limited by the terms and limits of the indemnity as well as the strength of U.S. Industries, Inc.’s financial condition, which could change in the future.  As of September 27, 2014, no recovery has been recognized on the Company’s condensed consolidated balance sheet, but the Company will actively pursue the validity of this indemnity in future periods and will recognize future recoveries in the period in which they become probable.
	The State of Nebraska is investigating certain groundwater contamination in northern York, Nebraska, comprised primarily of volatile organic compounds (“VOC”) (predominantly trichloroethene (“TCE”)). In December 2013, the EPA announced its proposal to add this groundwater contamination site to the Superfund National Priorities List (“NPL”) after it was referred to the EPA by the State of Nebraska. Sampling was conducted at the Kroy Building Products, Inc. (“Kroy”) facility in York, Nebraska during the first quarter of 2010, however the facility has not received any official communications concerning this sampling event or the addition of the groundwater contamination site to the NPL. Alcan Aluminum Corporation (“Alcan”) has assumed the obligation to indemnify the Company with respect to certain liabilities for environmental contamination of the Kroy facility occurring prior to 1994. Notwithstanding this indemnity, however, under applicable Federal and State laws, Kroy, and Ply Gem as its parent, could be held liable for all or part of the costs associated with the matter under certain circumstances. Moreover, the ability of Kroy and Ply Gem to seek indemnification may be limited by the strength of Alcan’s financial condition as well as the terms and limits of the indemnity.
	The Company is currently involved in environmental proceedings involving Gienow Canada Inc. (f/k/a Ply Gem Canada, Inc.) and Alberta Environment (arising from subsurface contamination discovered at our Calgary, Alberta property), and the Company may in the future be subject to environmental proceedings involving Thermal-Gard, Inc. (arising from groundwater contamination in Punxsutawney, Pennsylvania), Mastic Home Exteriors, Inc. (“MHE”) (relating to a closed landfill site in Sidney, Ohio as well as participating as a potentially responsible party in nine contaminated sites in Indiana, Ohio and South Carolina), and Simonton (relating to closed lagoons and certain contamination in Paris, Illinois as well as certain contamination associated with certain 7-Eleven convenience food stores). Under the stock purchase agreement governing the MHE acquisition, Alcoa Securities Corporation and Alcoa, Inc. are to indemnify the Company for certain environmental liabilities in excess of $2.5 million, including liabilities relating to the landfill site in Sidney, Ohio and the nine contaminated sites in Indiana, Ohio and South Carolina. Under the stock purchase agreement governing the Simonton acquisition, Fortune Brands Windows & Doors, Inc., is to indemnify the Company for any environmental claims associated with the 7-Eleven convenience food stores.  Our former subsidiary, Hoover Treated Wood Products, Inc., is involved in an environmental proceeding with the Georgia Department of Natural Resources in connection with a contaminated landfill site in Thomson, Georgia.  While the Company had assumed an obligation to indemnify the purchaser of our former subsidiary when the Company sold Hoover Treated Wood Products, Inc., the Company's obligation has been novated and assumed by Nortek. The Company's ability to seek indemnification or enforce these and other obligations is, however, limited by the strength of the financial condition of the indemnitor or responsible party, which could change in the future, as well as the terms and limits of any such indemnities or obligations.
	Based on current information, the Company is not aware of any compliance obligations, claims, releases or investigations that will have a material adverse effect on our results of operations, cash flows or financial position except as otherwise disclosed in the Company's condensed consolidated financial statements. However, there can be no guarantee that previously known or newly-discovered matters or any inability to enforce our available indemnification rights against previous owners of the Company's subsidiaries will not result in material costs or liabilities. While the stock purchase agreements governing certain of our acquisitions provide that the sellers will indemnify us, subject to certain limitations, for certain environmental liabilities, our ability to seek indemnification from the respective sellers is limited by various factors, including the financial condition of the indemnitor or responsible party as well as by the terms and limits of such indemnities or obligations. As a result, there can be no assurance that we could receive any indemnification from the sellers, and any related environmental liabilities, costs or penalties could have a material adverse effect on our financial condition and results of operations.
	Self-insured risks
	The Company maintains a broad range of insurance policies which include general liability insurance coverage and workers compensation. These insurance policies protect the Company against a portion of the risk of loss from claims. However, the Company retains a portion of the overall risk for such claims through its self-insured per occurrence and aggregate retentions, deductibles, and claims in excess of available insurance policy limits. The Company's general liability insurance includes coverage for certain damages arising out of product design and manufacturing defects. The Company's insurance coverage is generally subject to a per occurrence retention.
	The Company reserves for costs associated with claims, as well as incurred but not reported losses (“IBNR”), based on an outside actuarial analysis of its historical claims. These estimates make up a significant portion of the Company's liability and are subject to a high degree of uncertainty due to a variety of factors, including changes in type of claims, claims reporting and resolution patterns, frequency and timing of claims, third party recoveries, estimates of claim values, claims management expenses (including legal fees and expert fees), insurance industry practices, the regulatory environment, and legal precedent. Adjustments to estimated reserves are recorded in the period in which the change in estimate occurs.
	Litigation
	During the past several years, the Company incurred increased litigation expense primarily related to the claims discussed below. The Company believes it has valid defenses to the claims discussed below and will vigorously defend all such claims; however, litigation is subject to many uncertainties and there cannot be any assurance that the Company will ultimately prevail or, in the event of an unfavorable outcome or settlement of litigation, that the ultimate liability would not be material and would not have a material adverse effect on the business, results of operations, cash flows or financial position of the Company.
	In John Gulbankian and Robert D. Callahan v. MW Manufacturers, Inc. (“Gulbankian”), a purported class action filed in March 2010 in the United States District Court for the District of Massachusetts (the “Court”), plaintiffs, on behalf of themselves and all others similarly situated, allege damages as a result of the defective design and manufacture of MW's V-Wood windows. In Eric Hartshorn and Bethany Perry v. MW Manufacturers, Inc. (“Hartshorn”), a purported class action filed in July 2012 in the Court, plaintiffs, on behalf of themselves and all others similarly situated, allege damages as a result of the defective design and manufacture of MW's Freedom and Freedom 800 windows. On April 22, 2014, plaintiffs in both the Gulbankian and Hartshorn cases filed a Consolidated Amended Class Action Complaint, making similar claims against all MW vinyl clad windows, including MW’s V-Wood, Freedom, Freedom 600 and Freedom 800 windows. The plaintiffs seek a variety of relief, including (i) economic and compensatory damages, (ii) treble damages, (iii) punitive damages, and (iv) attorneys' fees and costs of litigation.
	During 2014, MW engaged in mediation sessions with plaintiffs’ counsel for both the Gulbankian and Hartshorn cases. MW signed a settlement agreement with plaintiffs as of April 18, 2014 that would settle both the Gulbankian and Hartshorn cases on a nationwide basis (the “Vinyl Clad Settlement Agreement”). The Court granted preliminary approval of this settlement on May 23, 2014. If the Court grants final approval, the Vinyl Clad Settlement Agreement provides for a cash payment for eligible consumers submitting qualified claims showing, among other requirements, certain damage to the frames of their MW vinyl clad windows. Under the Vinyl Clad Settlement Agreement, MW has also agreed to pay attorneys' fees and costs to plaintiffs' counsel in an amount not to exceed $2.5 million. The Court will make a determination regarding counsel’s fees and costs upon final approval of the settlement. The Vinyl Clad Settlement Agreement provides that this settlement would apply to any and all MW vinyl clad windows manufactured from January 1, 1987 through May 23, 2014. While a final approval hearing occurred on October 29, 2014, the Court has not issued a ruling. It is expected that, if the settlement receives final approval, it will result in the dismissal of Karl Memari v. Ply Gem Prime Holdings, Inc. et al., another pending lawsuit discussed below that is seeking class certification with respect to vinyl clad windows manufactured by MW. The settlement is not final until the Court grants final approval of the settlement, and the Court may, in its sole discretion, determine not to grant final approval of the settlement. If the Court does not grant final approval of the settlement, the Vinyl Clad Settlement Agreement will not be binding on the parties. The Company and MW deny all liability in the settlement and with respect to the facts and claims alleged. The Company, however, is aware of the substantial burden, expense, inconvenience and distraction of continued litigation, and agreed to settle the litigation to avoid these.
	As a result of this settlement, the Company recognized a $5.0 million expense during the nine months ended September 27, 2014 within selling, general, and administrative expenses in the Company’s condensed consolidated statement of operations and comprehensive income (loss) in the Company's Windows and Doors segment. It is possible that the Company may incur costs in excess of the recorded amounts; however, the Company currently expects that the total net cost to resolve the lawsuits will not exceed approximately $5.0 million. Approximately $4.6 million of this liability is currently outstanding, with $2.6 million as a current liability within accrued expenses and $2.0 million as a noncurrent liability within other long-term liabilities in the Company’s condensed consolidated balance sheet as of September 27, 2014.
	In Karl Memari v. Ply Gem Prime Holdings, Inc. et al., a purported class action filed in March 2013 in the United States District Court for the District of South Carolina, Charleston Division, plaintiff, on behalf of himself and all others similarly situated, alleges damages as a result of the illegality and/or defects of MW's vinyl clad windows. The plaintiff seeks a variety of relief, including (i) actual and compensatory damages, (ii) punitive damages, and (iii) attorneys' fees and costs of litigation. Discovery regarding class certification has closed, however, the hearing regarding class certification has not yet been scheduled as this case is currently stayed pending the final approval hearing in the Gulbankian and Hartshorn matters. While the damages sought in this action have not yet been quantified, it is expected that, if the settlement of the Gulbankian and Hartshorn cases receives final approval, it will result in the dismissal of this action.
	In Anthony Pagliaroni v. Mastic Home Exteriors, Inc. and Deceuninck North America, LLC, a purported class action filed in January 2012 in the United States District Court for the District of Massachusetts, plaintiff, on behalf of himself and all others similarly situated, alleges damages as a result of the defective design and manufacture of Oasis composite deck and railing, which was manufactured by Deceuninck North America, LLC (“Deceuninck”) and sold by Mastic Home Exteriors, Inc. (“MHE”). The plaintiff seeks a variety of relief, including (i) economic and compensatory damages, (ii) treble damages, (iii) punitive damages, and (iv) attorneys' fees and costs of litigation. The damages sought in this action have not yet been quantified. Discovery regarding class certification has closed, however, the hearing regarding class certification has not yet been scheduled. Deceuninck, as the manufacturer of Oasis deck and railing, has agreed to indemnify MHE for certain liabilities related to this claim pursuant to the sales and distribution agreement, as amended, between Deceuninck and MHE. MHE's ability to seek indemnification from Deceuninck is, however, limited by the terms of the indemnity as well as the strength of Deceuninck's financial condition, which could change in the future.
	In The Muhler Company, Inc. v. Ply Gem Prime Holdings, Inc. et al., a lawsuit filed in April 2011 in the United States District Court for the District of South Carolina, Charleston Division, plaintiff alleges unfair competition and trade practices. The plaintiff seeks a variety of relief, including (i) consequential damages, (ii) treble damages, (iii) punitive damages, and (iv) attorneys' fees and costs of litigation. In April 2013, the Court granted the Company's motion for summary judgment with respect to the federal Lanham Act claims. As such, only state unfair competition and trade practices claims currently remain. In May 2013, the plaintiff filed a notice of appeal to the U.S. Court of Appeals for the Fourth Circuit with respect to the summary judgment granted on the federal Lanham Act claims, and the Fourth Circuit denied interlocutory appeal. The damages sought in this action have not yet been quantified.
	In J-Channel Industries Corporation v. Lowe’s Companies, Inc., and Ply Gem Industries, Inc., a purported patent infringement case filed in August 2013 in the United States District Court for the Eastern Division of Tennessee, Northern Division, plaintiff, a wholly owned subsidiary of CopyTele, Inc., a company specializing in patent monetization and patent assertion, alleged damages as a result of patent infringement by certain windows having an integrated “j-channel” feature. The plaintiff sought a variety of relief, including (i) economic and compensatory damages and (ii) attorneys' fees and costs of litigation. This action was settled and paid during the three and nine months ended September 27, 2014.
	In re Ply Gem Holdings, Inc., Securities Litigation is a purported federal securities class action filed on May 19, 2014 in the United States District Court for the Southern District of New York against Ply Gem Holdings, Inc., several of its directors and officers, and the underwriters associated with the Company’s IPO. It is filed on behalf of all persons or entities, other than the defendants, who purchased the common shares of the Company pursuant and/or traceable to the Company’s IPO and seeks remedies under Sections 11 and 15 of the Securities Act of 1933, alleging that the Company’s Form S-1 registration statement was negligently prepared and materially inaccurate, containing untrue statements of material fact and omitting material information which was required to be disclosed. The plaintiffs seek a variety of relief, including (i) damages together with interest thereon and (ii) attorneys’ fees and costs of litigation. On October 14, 2014, Strathclyde Pension Fund was certified as lead plaintiff, and class counsel was appointed. The damages sought in this action have not yet been quantified. Pursuant to the Underwriting Agreement, dated May 22, 2013, entered into in connection with the IPO, the Company has agreed to reimburse the underwriters for the legal fees and other expenses reasonably incurred by the underwriters’ law firm in its representation of the underwriters in connection with this matter. Pursuant to Indemnification Agreements, dated as of May 22, 2013, between the Company and each of the directors and officers named in this action, the Company has agreed to assume the defense of such directors and officers. The Company believes the purported federal securities class action is without merit and will vigorously defend against the lawsuit.
	Other contingencies
	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, personal injury, product liability, warranty and modification, adjustment or replacement of component parts of units sold, which may 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 their 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.  Further, due to the lack of adequate information and the potential impact of present regulations and any future regulations, there are certain circumstances in which no range of potential exposure may be reasonably estimated.  Also, it is not possible to ascertain the ultimate legal and financial liability with respect to certain contingent liabilities, including lawsuits, and therefore no such estimate has been made.

ACCRUED_EXPENSES_AND_OTHER_LON

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES	9 Months Ended
	Sep. 27, 2014
Payables and Accruals [Abstract]	'
ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES	'
	ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES
	Accrued expenses consist of the following at September 27, 2014 and December 31, 2013:
	(Amounts in thousands)	September 27, 2014		31-Dec-13
	Insurance	$	9,292	$	3,926
	Employee compensation and benefits	17,445		8,916
	Sales and marketing	42,989		34,215
	Product warranty	11,387		10,861
	Accrued freight	2,701		1,350
	Accrued interest	9,813		25,477
	Accrued environmental liability	456		463
	Accrued pension	2,258		2,258
	Accrued sales returns and discounts	4,063		3,263
	Accrued taxes	4,418		3,433
	Litigation accrual	2,594		—
	Other	40,141		18,778
		$	147,557	$	112,940
	Other long-term liabilities consist of the following at September 27, 2014 and December 31, 2013:
	(Amounts in thousands)	September 27, 2014		31-Dec-13
	Insurance	$	2,043	$	2,213
	Pension liabilities	5,176		6,622
	Multi-employer pension withdrawal liability	2,251		2,362
	Product warranty	32,129		31,605
	Long-term product claim liability	140		140
	Long-term environmental liability	1,227		1,247
	Liabilities for tax uncertainties	3,188		2,934
	Litigation accrual	2,000		—
	Other	4,244		5,437
		$	52,398	$	52,560
	Long-term incentive plan
	The Company has a long-term incentive plan (“LTIP”) for certain employees. The long-term incentive plan was implemented to retain and incentivize key employees. During the three months ended September 27, 2014 and September 28, 2013, the Company recognized a LTIP expense of $0.5 million and $0.2 million, respectively, which has been recorded within selling, general, and administrative expenses in the condensed consolidated statements of operations and comprehensive income (loss). During the nine months ended September 27, 2014 and September 28, 2013, the Company recognized a LTIP expense of $1.5 million and $1.1 million, respectively, which has been recorded within selling, general, and administrative expenses in the condensed consolidated statements of operations and comprehensive income (loss). The LTIP liability is $3.3 million and $4.6 million as of September 27, 2014 and December 31, 2013, respectively, of which $2.3 million and $2.9 million has been recorded within accrued expenses and $1.0 million and $1.7 million in other long-term liabilities in the condensed consolidated balance sheets as of September 27, 2014 and December 31, 2013, respectively.
	Other liabilities
	During the three months ended September 27, 2014 and September 28, 2013, the Company made approximately $1.1 million and $1.0 million, in cash payments on restructuring liabilities, respectively. During the nine months ended September 27, 2014 and September 28, 2013, the Company made approximately $4.4 million and $2.9 million, in cash payments on restructuring liabilities, respectively. These payments were for a restructuring and integration program implemented in Western Canada and general back office centralization efforts incurred as well as product simplification costs incurred for the entire Windows and Doors segment.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 27, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	Effective tax rate
	Under FASB Accounting Standards Codification 740-270, Income Taxes - Interim Reporting, each interim period is considered an integral part of the annual period and tax expense is measured using an estimated annual effective rate. Estimates of the annual effective tax rate at the end of interim periods are, of necessity, based on evaluation of possible future events and transactions and may be subject to subsequent refinement or revision. The Company calculates its quarterly tax provision consistent with the guidance provided by ASC 740-270, whereby the Company forecasts its estimated annual effective tax rate then applies that rate to its year-to-date pre-tax book (loss) income. In addition, we exclude jurisdictions with a projected loss for the year or the year-to-date loss where we cannot recognize a tax benefit from our estimated annual effective tax rate. The impact of such an exclusion could result in a higher or lower effective tax rate during a particular quarter, based upon the mix and timing of actual earnings versus annual projections. In addition to the tax resulting from applying the estimated annual effective tax rate to pre-tax income (loss), the Company includes certain items treated as discrete events to arrive at an estimated effective tax rate. Future changes in the forecasted annual income (loss) projections, tax rate changes, or discrete tax items could result in significant adjustments to quarterly income tax expense (benefit) in future periods in accordance with ASC 740-270.
	For the nine months ended September 27, 2014, the Company's estimated effective income tax rate was approximately 9.3%, which varied from the statutory rate primarily due to state income tax expense, valuation allowance, tax contingencies, and foreign income taxes. The effective tax rate including discrete items was 45.9%. The tax benefit for the three and nine months ended September 27, 2014 is approximately $10.5 million and $15.9 million, respectively.
	Valuation allowance
	As of September 27, 2014, a full valuation allowance has been provided against certain deferred tax assets as it is presently deemed more likely than not that the benefit of such net tax assets will not be utilized. During the nine months ended September 27, 2014, the Company established a full valuation allowance on its deferred tax assets for Gienow Canada of approximately $7.9 million as a result of its operating performance and challenges associated with combining two separate manufacturing facilities into a single facility.
	As a result of the Simonton acquisition on September 19, 2014, the Company evaluated Simonton's net deferred tax liability position with Ply Gem's full valuation allowance position, which resulted in a $25.0 million reversal of valuation allowance during the three and nine months ended September 27, 2014. All of the Company's subsidiaries, excluding Mitten, are in a full valuation allowance position as of September 27, 2014. Due to recent cumulative losses incurred by the Company, management did not rely upon projections of future taxable income in assessing the recoverability of deferred tax assets. The Company currently has book goodwill of approximately $20.2 million that is not amortized, which results in a deferred tax liability of approximately $6.2 million at September 27, 2014. Therefore, the reversal of deferred tax liabilities related to this goodwill is not considered a source of future taxable income in assessing the realization of its deferred tax assets. The Company continues to evaluate its ability to realize the net deferred tax assets and its estimates are subject to change.
	Tax uncertainties
	Despite the Company’s belief that its tax return positions are consistent with applicable tax laws, the Company believes that certain positions could be challenged by taxing authorities. The Company’s tax reserves reflect the difference between the tax benefit claimed on tax returns and the amount recognized in the condensed consolidated financial statements. These reserves have been established based on management’s assessment as to potential exposure attributable to permanent differences and interest applicable to both permanent and temporary differences. The tax reserves are reviewed periodically and adjusted in light of changing facts and circumstances, such as progress of tax audits, lapse of applicable statutes of limitations and changes in tax law. Certain income tax returns are currently under examination by various taxing authorities. During the nine months ended September 27, 2014, the Company increased its tax contingency reserve by approximately $0.3 million as a result of interest accrued on existing uncertain tax positions.
	Tax Receivable Agreement
	On May 22, 2013, the Company entered into a Tax Receivable Agreement (the “Tax Receivable Agreement”) with PG ITR Holdco, L.P. (the “Tax Receivable Entity”). The Tax Receivable Agreement generally provides for the payment by the Company to the Tax Receivable Entity of 85% of the amount of cash savings, if any, in U.S. federal, state and local income tax that the Company actually realizes in periods ending after the IPO as a result of (i) net operating loss ("NOL") carryovers from periods (or portions thereof) ending before January 1, 2013, (ii) deductible expenses attributable to the transactions related to the IPO and (iii) deductions related to imputed interest deemed to be paid by the Company as a result of or attributable to payments under the Tax Receivable Agreement. The term of the Tax Receivable Agreement will continue until all such benefits have been utilized or expired. The Company will retain the benefit of the remaining 15% of these tax savings. The Tax Receivable Agreement will obligate the Company to make payments to the Tax Receivable Entity generally equal to 85% of the applicable cash savings that is actually realized as a result of utilizing NOL carryovers once the tax returns are filed for that respective tax year.
	The Company estimates that the total anticipated amount of future payments under the Tax Receivable Agreement will be approximately $100.0 million assuming no material changes in the relevant tax law, that the Company earns sufficient taxable income to utilize the net operating loss carrying forwards, and that utilization of such tax attributes is not subject to limitation under Section 382 of the Internal Revenue Code of 1986, as amended (the "Code") as the result of an “ownership change”. It is possible that future transactions or events or changes in estimates could increase or decrease the actual tax benefits realized from these tax attributes and the corresponding Tax Receivable Agreement payments and liability.
	As of September 27, 2014, the Company had a non-current liability of approximately $26.0 million for the amount due pursuant to the Tax Receivable Agreement related to NOL carryovers. The Company recognized a $14.0 million and $14.4 million expense for the change in this liability during the three and nine months ended September 27, 2014, respectively, mostly as a result of Simonton's net deferred tax liabilities acquired which will create future taxable income to utilize net operating loss carryforwards.
	Other
	As of September 27, 2014, the Company has not established U.S. deferred taxes on unremitted earnings of the Company’s foreign subsidiaries. Notwithstanding the provisions within the American Jobs Creation Act of 2004, the Company continues to consider these amounts to be permanently invested.
	On December 23, 2011, the U.S. Treasury Department issued comprehensive temporary and proposed regulations addressing the treatment of expenditures related to tangible property for tax purposes. The final regulations were issued on September 13, 2013 and are effective for tax years beginning January 1, 2014. The Company is evaluating the changes necessary to comply with the regulations and the related administrative procedures and is not currently aware of any adjustments that would be material to the Company’s condensed consolidated financial statements.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 27, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
STOCK-BASED COMPENSATION	'
	STOCK-BASED COMPENSATION
	A rollforward of stock options outstanding during the nine months ended September 27, 2014 is presented below:
		Stock Options		Weighted-		Weighted-
				Average		Average
				Exercise		Remaining
				Price		Contractual
						Term (Years)
	Balance at January 1, 2014	3,285,750		$	11.04	5.24
	Granted	151,147		15.11		—
	Exercised	(618,615	)	1.76		—
	Forfeited or expired	(105,494	)	10.85		—
	Balance at September 27, 2014	2,712,788		$	13.39	5.71
	In connection with the merger in conjunction with the IPO, options to purchase shares of common stock of Ply Gem Prime were converted into 3,386,008 options to purchase shares of Ply Gem Holdings common stock with adjustments to the per share exercise prices.
	As of September 27, 2014, 2,091,234 options were 100% vested.  At September 27, 2014, the Company had approximately $2.4 million of total unrecognized compensation expense that will be recognized over the weighted average period of 1.80 years.  The Company recorded compensation expense of $0.6 million and $0.6 million for the three months ended September 27, 2014 and September 28, 2013, respectively, and $1.5 million and $1.5 million for the nine months ended September 27, 2014 and September 28, 2013, respectively, related to the vesting of these options.
	Restricted stock
	During December 2012, the Company issued 3,886 restricted shares of common stock to each of three independent members of the Board of Directors.  These shares will vest over the 2012 through 2013 twelve month period and the Company is expensing these items ratably over the twelve month period up to the vesting date. During the three and nine months ended September 28, 2013, the Company expensed $45,000 and $90,000, respectively, related to these grants in selling, general, and administrative expenses within the condensed consolidated statement of operations and comprehensive income (loss).
	During March 2014, the Company issued 3,523 restricted shares of common stock to each of three independent members of the Board of Directors.  These shares will vest over the approximate ten-month period to December 31, 2014 and the Company is expensing these items ratably over the ten-month period up to the vesting date. One issuance of these shares, or 3,523 shares, became immediately fully vested during May 2014. Additionally during May 2014, the Company issued 5,240 restricted shares of common stock to each of the two new independent members of the Board of Directors.  These shares will vest over the approximate eight-month period to December 31, 2014 and the Company is expensing these items ratably over the eight-month period up to the vesting date. During the three and nine months ended September 27, 2014, the Company expensed approximately $76,000 and $182,000, respectively, related to all of these grants in selling, general, and administrative expenses within the condensed consolidated statement of operations and comprehensive income (loss).

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 27, 2014
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	SEGMENT INFORMATION
	The Company defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by management in deciding how to allocate resources and in assessing performance.  The Company has two reportable segments:  (1) Siding, Fencing and Stone and (2) Windows and Doors.
	The income before income taxes of each segment includes the revenue generated on transactions involving products within that segment less identifiable expenses.  Unallocated income and expenses include items which are not directly attributed to or allocated to either of the Company’s reporting segments.  Such items include interest, legal costs, corporate payroll, and unallocated finance, and accounting expenses. Unallocated corporate assets include cash and certain receivables.  Interest expense is presented net of interest income.
	Following is a summary of the Company’s segment information:
		For the three months ended						For the nine months ended
	(Amounts in thousands)	27-Sep-14			28-Sep-13			27-Sep-14			28-Sep-13
	Net sales
	Siding, Fencing and Stone	$	244,416		$	228,214		$	609,419		$	565,010
	Windows and Doors	193,432			179,212			507,105			467,653
		$	437,848		$	407,426		$	1,116,524		$	1,032,663
	Operating earnings (loss)
	Siding, Fencing and Stone	$	44,756		$	39,476		$	89,484		$	92,998
	Windows and Doors	3,773			(4,489		)	(17,793		)	(22,549		)
	Unallocated	(6,602		)	(4,067		)	(18,116		)	(39,439		)
		$	41,927		$	30,920		$	53,575		$	31,010
		Total assets as of
		27-Sep-14			31-Dec-13
	Total assets
	Siding, Fencing and Stone	$	722,440		$	655,252
	Windows and Doors	540,793			305,789
	Unallocated	41,629			81,210
		$	1,304,862		$	1,042,251

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 27, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	RELATED PARTY TRANSACTIONS
	Under the General Advisory Agreement (the “General Advisory Agreement”) the Company entered into with CI Capital Partners LLC (“CI Capital Partners”), formerly Caxton-Iseman Capital LLC, CI Capital Partners provided the Company with acquisition and financial advisory services as the Board of Directors reasonably requested.  Under the General Advisory Agreement the Company paid and expensed, as a component of selling, general, and administrative expenses, a management fee of approximately $0.0 million and $0.4 million for the three and nine months ended September 28, 2013, respectively. The General Advisory Agreement was terminated in May 2013 and as a result, no management fee was paid during the three and nine months ended September 27, 2014.
	During 2012, the Company and CI Capital Partners amended the General Advisory Agreement to, among other things, extend the term for a period of ten years to November 6, 2022. In connection with the IPO in May 2013, the General Advisory Agreement was terminated prior to the end of the initial term, as such, Ply Gem Industries paid to CI Capital Partners an amount equal to the present value of the annual advisory fees that would have been payable for three years, based on the Company’s cost of funds to borrow amounts under the Company’s senior credit facilities. This payment of approximately $18.9 million was made in May 2013 and was expensed within initial public offering costs in the condensed consolidated statement of operations and comprehensive income (loss) for the nine months ended September 28, 2013. The Company also expensed approximately $2.7 million of the 2013 capitalized advisory fees paid to CI Capital Partners as a result of the termination within initial public offering costs in the condensed consolidated statement of operations and comprehensive income (loss) for the nine months ended September 28, 2013. The Company also paid CI Capital Partners approximately $0.4 million for advisory services in connection with the Gienow acquisition during the nine months ended September 28, 2013 and this amount was expensed within selling, general, and administrative expenses in the condensed consolidated statement of operations and comprehensive income (loss) during the nine months ended September 28, 2013.
	In May 2013, the Company finalized an agreement with the Company's President and Chief Executive officer providing a one-time cash bonus of $1.5 million upon the successful completion of an IPO prior to December 31, 2013, subject to his continued employment with the Company through this date. This bonus agreement was made in lieu of any benefits that the President and Chief Executive Officer may have received under the Tax Receivable Agreement and was paid during May 2013 and expensed within initial public offering costs in the condensed consolidated statement of operations and comprehensive income (loss) during the nine months ended September 28, 2013.

RESTRUCTURING_Notes

RESTRUCTURING (Notes)	9 Months Ended
	Sep. 27, 2014
Restructuring Cost and Reserve [Line Items]	'
Restructuring and Related Activities Disclosure [Text Block]	'
	On September 30, 2013, the Company announced that it will realign production across two manufacturing facilities in Calgary, Alberta, Canada, in an effort to improve the Company’s overall operating efficiency. The two manufacturing facilities resulted from the Company’s acquisition of Gienow, completed in April 2013, combined with the pre-existing manufacturing facility of Ply Gem Canada. These realignment plans include shifting the majority of the vinyl window and door production into Gienow’s manufacturing facility in Calgary, Alberta, Canada, while maintaining wood window and door production in Ply Gem Canada’s manufacturing facility also located in Calgary, Alberta, Canada. In connection with this realignment, distribution was realigned across Gienow and Ply Gem Canada distribution centers in Western Canada.
	Production began to be realigned during 2013, with the majority completed by March 2014. In connection with these plans, the Company originally expected to incur pre-tax exit and restructuring cash and non-cash costs totaling approximately $2.9 million, which includes approximately $0.2 million for contract termination costs, approximately $1.1 million of personnel-related costs and approximately $1.6 million of other facilities-related costs.
	The following table summarizes the Company's restructuring activity for the nine months ended September 27, 2014:
	(Amounts in thousands)	Accrued as of		Adjustments			Expensed		Cash payments			Accrued as of
		December 31, 2013		during 2014			during 2014		during 2014			September 27, 2014
	Western Canada
	Severance costs	$	603	$	(80	)	$	49	$	(485	)	$	87
	Contract terminations	157		(24		)	—		—			133
	Equipment removal and other	533		(69		)	2,963		(3,350		)	77
		$	1,293	$	(173	)	$	3,012	$	(3,835	)	$	297
	The adjustments incurred in the nine months ended September 27, 2014 related to the foreign currency translation impact of the related balances during the period.
	The Company recorded restructuring costs in selling, general and administrative expenses in the condensed consolidated statements of operations in the periods and segments shown in the following table:
		For the three months ended					For the nine months ended
	(Amounts in thousands)	27-Sep-14		28-Sep-13			27-Sep-14		28-Sep-13
	Siding, Fencing and Stone	$	—	$	—		$	—	$	—
	Windows and Doors	819		—			3,012		—
		$	819	$	—		$	3,012	$	—

GUARANTORNONGUARANTOR_FINANCIA

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION	9 Months Ended
	Sep. 27, 2014
GUARANTOR / NON GUARANTOR FINANCIAL INFORMATION [Abstract]	'
GUARANTOR / NON-GUARANTOR FINANCIAL INFORMATION	'
	15.   GUARANTOR/NON-GUARANTOR
	The 6.50% Senior Notes were issued by our direct 100% owned subsidiary, Ply Gem Industries, and are fully and unconditionally guaranteed on a joint and several basis by the Company and certain of Ply Gem Industries’ 100% owned subsidiaries.  Ply Gem Industries is a 100% owned subsidiary of Ply Gem Holdings. Accordingly, the following guarantor and non-guarantor information is presented as of September 27, 2014 and December 31, 2013, and for the three and nine months ended September 27, 2014 and September 28, 2013.  The non-guarantor information presented represents our Canadian subsidiaries: Gienow and Mitten.
	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
	For the three months ended September 27, 2014
		Guarantor			Issuer						Non-
		Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
	(Amounts in thousands)	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiaries			Adjustments			Consolidated
	Net sales	$	—		$	—		$	352,856		$	84,992		$	—		$	437,848
	Cost of products sold	—			—			275,938			63,321			—			339,259
	Gross profit	—			—			76,918			21,671			—			98,589
	Operating expenses:
	Selling, general and
	administrative expenses	—			6,602			28,502			16,251			—			51,355
	Intercompany administrative
	charges	—			—			4,528			1,047			(5,575		)	—
	Amortization of intangible assets	—			—			4,008			1,299			—			5,307
	Total operating expenses	—			6,602			37,038			18,597			(5,575		)	56,662
	Operating earnings (loss)	—			(6,602		)	39,880			3,074			5,575			41,927
	Foreign currency loss	—			—			—			(766		)	—			(766		)
	Intercompany interest	—			13,328			(11,723		)	(1,605		)	—			—
	Interest expense	—			(16,296		)	(4		)	—			—			(16,300		)
	Interest income	—			1			4			13			—			18
	Tax receivable agreement liability adjustment	—			(13,988		)	—			—			—			(13,988		)
	Intercompany administrative income	—			5,575			—			—			(5,575		)	—
	Income (loss) before equity in
	subsidiaries' income	—			(17,982		)	28,157			716			—			10,891
	Equity in subsidiaries' income	21,405			39,387			—			—			(60,792		)	—
	Income before provision
	(benefit) for income taxes	21,405			21,405			28,157			716			(60,792		)	10,891
	Provision (benefit) for income taxes	—			—			(11,159		)	645			—			(10,514		)
	Net income	$	21,405		$	21,405		$	39,316		$	71		$	(60,792	)	$	21,405
	Other comprehensive income (loss):
	Foreign currency translation adjustments	—			—			—			(5,009		)	—			(5,009		)
	Unrealized gain on derivative instrument	—			—			—			886			—			886
	Total comprehensive income (loss)	$	21,405		$	21,405		$	39,316		$	(4,052	)	$	(60,792	)	$	17,282
	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
	For the three months ended September 28, 2013
		Guarantor			Issuer						Non-
		Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
	(Amounts in thousands)	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiary			Adjustments			Consolidated
	Net sales	$	—		$	—		$	316,548		$	90,878		$	—		$	407,426
	Cost of products sold	—			—			256,912			66,346			—			323,258
	Gross profit	—			—			59,636			24,532			—			84,168
	Operating expenses:
	Selling, general and
	administrative expenses	—			4,067			26,780			16,750			—			47,597
	Intercompany administrative
	charges	—			—			4,235			1,941			(6,176		)	—
	Amortization of intangible assets	—			—			4,221			1,430			—			5,651
	Total operating expenses	—			4,067			35,236			20,121			(6,176		)	53,248
	Operating earnings (loss)	—			(4,067		)	24,400			4,411			6,176			30,920
	Foreign currency loss	—			—			—			(376		)	—			(376		)
	Intercompany interest	—			17,842			(17,509		)	(333		)	—			—
	Interest expense	—			(22,070		)	(9		)	34			—			(22,045		)
	Interest income	—			1			165			119			—			285
	Tax receivable agreement liability adjustment	—			6,669			—			—			—			6,669
	Intercompany administrative income	—			6,176			—			—			(6,176		)	—
	Income before equity in
	subsidiaries' income	—			4,551			7,047			3,855			—			15,453
	Equity in subsidiaries' income	16,895			12,344			—			—			(29,239		)	—
	Income before provision (benefit)
for income taxes	16,895			16,895			7,047			3,855			(29,239		)	15,453
Provision (benefit) for income taxes	—			—			(2,124		)	682			—			(1,442		)
Net income	$	16,895		$	16,895		$	9,171		$	3,173		$	(29,239	)	$	16,895
Other comprehensive income:
Foreign currency translation adjustments	—			—			—			4,074			—			4,074
Total comprehensive income	$	16,895		$	16,895		$	9,171		$	7,247		$	(29,239	)	$	20,969
PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
For the nine months ended September 27, 2014
	Guarantor			Issuer						Non-
	Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
(Amounts in thousands)	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiaries			Adjustments			Consolidated
Net sales	$	—		$	—		$	905,393		$	211,131		$	—		$	1,116,524
Cost of products sold	—			—			728,675			162,042			—			890,717
Gross profit	—			—			176,718			49,089			—			225,807
Operating expenses:
Selling, general and
administrative expenses	—			18,116			90,553			47,722			—			156,391
Intercompany administrative
charges	—			—			12,774			4,567			(17,341		)	—
Amortization of intangible assets	—			—			11,793			4,048			—			15,841
Total operating expenses	—			18,116			115,120			56,337			(17,341		)	172,232
Operating earnings (loss)	—			(18,116		)	61,598			(7,248		)	17,341			53,575
Foreign currency loss	—			—			—			(517		)	—			(517		)
Intercompany interest	—			45,352			(42,753		)	(2,599		)	—			—
Interest expense	—			(52,033		)	(30		)	(2		)	—			(52,065		)
Interest income	—			4			24			36			—			64
Tax receivable agreement liability adjustment	—			(14,419		)	—			—			—			(14,419		)
Loss on modification or
extinguishment of debt	—			(21,364		)	—			—			—			(21,364		)
Intercompany administrative income	—			17,341			—			—			(17,341		)	—
Income (loss) before equity in
subsidiaries' loss	—			(43,235		)	18,839			(10,330		)	—			(34,726		)
Equity in subsidiaries' income (loss)	(18,793		)	24,442			—			—			(5,649		)	—
Income (loss) before provision
(benefit) for income taxes	(18,793		)	(18,793		)	18,839			(10,330		)	(5,649		)	(34,726		)
Provision (benefit) for income taxes	—			—			(21,134		)	5,201			—			(15,933		)
Net income (loss)	$	(18,793	)	$	(18,793	)	$	39,973		$	(15,531	)	$	(5,649	)	$	(18,793	)
Other comprehensive loss:
Foreign currency translation adjustments	—			—			—			(5,366		)	—			(5,366		)
Unrealized loss on derivative instrument	—			—			—			(47		)	—			(47		)
Total comprehensive income (loss)	$	(18,793	)	$	(18,793	)	$	39,973		$	(20,944	)	$	(5,649	)	$	(24,206	)
PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
For the nine months ended September 28, 2013
	Guarantor			Issuer						Non-
	Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
(Amounts in thousands)	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiary			Adjustments			Consolidated
Net sales	$	—		$	—		$	872,528		$	160,135		$	—		$	1,032,663
Cost of products sold	—			—			713,064			119,325			—			832,389
Gross profit	—			—			159,464			40,810			—			200,274
Operating expenses:
Selling, general and
administrative expenses	—			15,912			83,032			32,218			—			131,162
Intercompany administrative
charges	—			—			15,134			5,047			(20,181		)	—
Amortization of intangible assets	—			—			12,629			1,946			—			14,575
Initial public offering costs	—			23,527			—			—			—			23,527
Total operating expenses	—			39,439			110,795			39,211			(20,181		)	169,264
Operating earnings (loss)	—			(39,439		)	48,669			1,599			20,181			31,010
Foreign currency loss	—			—			—			(755		)	—			(755		)
Intercompany interest	—			59,992			(59,238		)	(754		)	—			—
Interest expense	—			(70,583		)	(28		)	6			—			(70,605		)
Interest income	—			6			181			172			—			359
Tax receivable agreement liability adjustment	—			(1,474		)	—			—			—			(1,474		)
Loss on modification or
extinguishment of debt	—			(18,948		)	—			—			—			(18,948		)
Intercompany administrative income	—			20,181			—			—			(20,181		)	—
Income (loss) before equity in
subsidiaries' loss	—			(50,265		)	(10,416		)	268			—			(60,413		)
Equity in subsidiaries' income (loss)	(62,089		)	(11,824		)	—			—			73,913			—
Income (loss) before provision (benefit)
for income taxes	(62,089		)	(62,089		)	(10,416		)	268			73,913			(60,413		)
Provision (benefit) for income taxes	—			—			1,866			(190		)	—			1,676
Net income (loss)	$	(62,089	)	$	(62,089	)	$	(12,282	)	$	458		$	73,913		$	(62,089	)
Other comprehensive loss:
Foreign currency translation adjustments	—			—			—			1,091			—			1,091
Total comprehensive income (loss)	$	(62,089	)	$	(62,089	)	$	(12,282	)	$	1,549		$	73,913		$	(60,998	)
PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING BALANCE SHEET
As of September 27, 2014
(Amounts in thousands)	Guarantor			Issuer						Non-
	Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
ASSETS	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiaries			Adjustments			Consolidated
Current Assets:
Cash and cash equivalents	$	—		$	12,151		$	(3,427	)	$	18,058		$	—		$	26,782
Accounts receivable, net	—			—			229,183			48,955			—			278,138
Inventories:
Raw materials	—			—			62,437			13,421			—			75,858
Work in process	—			—			27,018			1,341			—			28,359
Finished goods	—			—			52,699			18,791			—			71,490
Total inventory	—			—			142,154			33,553			—			175,707
Prepaid expenses and other
current assets	—			461			15,494			4,547			—			20,502
Deferred income taxes	—			—			6,554			—			—			6,554
Total current assets	—			12,612			389,958			105,113			—			507,683
Investments in subsidiaries	(73,456		)	(8,108		)	—			—			81,564			—
Property and Equipment, at cost:
Land	—			—			7,100			917			—			8,017
Buildings and improvements	—			—			60,030			5,640			—			65,670
Machinery and equipment	—			2,701			341,481			16,593			—			360,775
	—			2,701			408,611			23,150			—			434,462
Less accumulated depreciation	—			(1,967		)	(264,168		)	(7,758		)	—			(273,893		)
Total property and equipment, net	—			734			144,443			15,392			—			160,569
Other Assets:
Intangible assets, net	—			—			128,345			26,661			—			155,006
Goodwill	—			—			415,386			35,232			—			450,618
Intercompany note receivable	—			953,510			—			—			(953,510		)	—
Other	—			28,283			2,703			—			—			30,986
Total other assets	—			981,793			546,434			61,893			(953,510		)	636,610
	$	(73,456	)	$	987,031		$	1,080,835		$	182,398		$	(871,946	)	$	1,304,862
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities:
Accounts payable	$	—		$	541		$	91,518		$	24,917		$	—		$	116,976
Accrued expenses	—			15,756			106,557			25,244			—			147,557
Current portion of long-term debt	—			4,300			—			—			—			4,300
Total current liabilities	—			20,597			198,075			50,161			—			268,833
Deferred income taxes	—			—			14,784			7,736			—			22,520
Intercompany note payable	—			—			842,051			111,459			(953,510		)	—
Payable to related parties pursuant to
tax receivable agreement	—			26,042			—			—			—			26,042
Other long-term liabilities	—			5,323			42,880			4,195			—			52,398
Long-term debt, less current portion	—			1,008,525			—			—			—			1,008,525
Commitments and contingencies
Stockholders' Equity (Deficit):
Preferred stock	—			—			—			—			—			—
Common stock	678			678			—			—			(678		)	678
Additional paid-in-capital	744,529			744,529			622,281			13,581			(1,380,391		)	744,529
(Accumulated deficit) retained earnings	(810,036		)	(810,036		)	(639,236		)	636			1,448,636			(810,036		)
Accumulated other
comprehensive loss	(8,627		)	(8,627		)	—			(5,370		)	13,997			(8,627		)
Total stockholders' (deficit) equity	(73,456		)	(73,456		)	(16,955		)	8,847			81,564			(73,456		)
	$	(73,456	)	$	987,031		$	1,080,835		$	182,398		$	(871,946	)	$	1,304,862
PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING BALANCE SHEET
As of December 31, 2013
	Guarantor			Issuer						Non-
	Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
(Amounts in thousands)	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiary			Adjustments			Consolidated
ASSETS
Current Assets:
Cash and cash equivalents	$	—		$	57,800		$	(4,970	)	$	16,971		$	—		$	69,801
Accounts receivable, net	—			—			110,475			29,587			—			140,062
Inventories:
Raw materials	—			—			41,593			9,720			—			51,313
Work in process	—			—			22,781			1,036			—			23,817
Finished goods	—			—			42,751			17,589			—			60,340
Total inventory	—			—			107,125			28,345			—			135,470
Prepaid expenses and other
current assets	—			613			17,270			5,331			—			23,214
Deferred income taxes	—			—			2,825			353			—			3,178
Total current assets	—			58,413			232,725			80,587			—			371,725
Investments in subsidiaries	(51,996		)	(229,668		)	—			—			281,664			—
Property and Equipment, at cost:
Land	—			—			3,565			963			—			4,528
Buildings and improvements	—			—			38,059			5,632			—			43,691
Machinery and equipment	—			3,275			300,089			18,250			—			321,614
	—			3,275			341,713			24,845			—			369,833
Less accumulated depreciation	—			(1,385		)	(249,344		)	(7,457		)	—			(258,186		)
Total property and equipment, net	—			1,890			92,369			17,388			—			111,647
Other Assets:
Intangible assets, net	—			—			77,968			32,044			—			110,012
Goodwill	—			—			383,042			37,186			—			420,228
Deferred income taxes	—			—			—			5,406			—			5,406
Intercompany note receivable	—			958,631			—			—			(958,631		)	—
Other	—			20,907			2,326			—			—			23,233
Total other assets	—			979,538			463,336			74,636			(958,631		)	558,879
	$	(51,996	)	$	810,173		$	788,430		$	172,611		$	(676,967	)	$	1,042,251
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities:
Accounts payable	$	—		$	601		$	66,847		$	15,533		$	—		$	82,981
Accrued expenses	—			31,056			62,120			19,764			—			112,940
Total current liabilities	—			31,657			128,967			35,297			—			195,921
Deferred income taxes	—			—			9,005			8,110			—			17,115
Intercompany note payable	—			—			859,768			98,863			(958,631		)	—
Payable to related parties pursuant to
tax receivable agreement	—			11,623			—			—			—			11,623
Other long-term liabilities	—			1,861			46,315			4,384			—			52,560
Long-term debt	—			817,028			—			—			—			817,028
Commitments and contingencies
Stockholders' Equity (Deficit):
Preferred stock	—			—			—			—			—			—
Common stock	672			672			—			—			(672		)	672
Additional paid-in-capital	741,789			741,789			423,584			12,727			(1,178,100		)	741,789
(Accumulated deficit) retained earnings	(791,243		)	(791,243		)	(679,209		)	16,167			1,454,285			(791,243		)
Accumulated other
comprehensive income (loss)	(3,214		)	(3,214		)	—			(2,937		)	6,151			(3,214		)
Total stockholders' (deficit) equity	(51,996		)	(51,996		)	(255,625		)	25,957			281,664			(51,996		)
	$	(51,996	)	$	810,173		$	788,430		$	172,611		$	(676,967	)	$	1,042,251
PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the nine months ended September 27, 2014
(Amounts in thousands)	Guarantor			Issuer						Non-
	Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiaries			Adjustments			Consolidated
Cash flows from operating activities:
Net income (loss)	$	(18,793	)	$	(18,793	)	$	39,973		$	(15,531	)	$	(5,649	)	$	(18,793	)
Adjustments to reconcile net income (loss)
to cash used in operating activities:
Depreciation and amortization expense	—			486			27,239			6,191			—			33,916
Fair-value premium on purchased inventory	—			—			38			—			—			38
Fair-value decrease of contingent acquisition liability	—			—			(264		)	—			—			(264		)
Non-cash restructuring costs	—			—			—			3,012			—			3,012
Non-cash interest expense, net	—			11,606			—			—			—			11,606
Loss on foreign currency transactions	—			—			—			517			—			517
Non-cash litigation expense	—			—			4,593			—			—			4,593
Loss on modification or extinguishment of debt	—			21,364			—			—			—			21,364
Stock based compensation	—			1,672			—			—			—			1,672
Deferred income taxes	—			—			(22,227		)	5,032			—			(17,195		)
Tax receivable agreement liability adjustment	—			14,419			—			—			—			14,419
Increase in tax uncertainty,
net of valuation allowance	—			—			254			—			—			254
Equity in subsidiaries' net loss	18,793			(24,442		)	—			—			5,649			—
Other	—			—			(50		)	(174		)	—			(224		)
Changes in operating assets and liabilities:
Accounts receivable, net	—			—			(81,439		)	(21,289		)	—			(102,728		)
Inventories	—			—			(17,394		)	(6,680		)	—			(24,074		)
Prepaid expenses and other assets	—			189			2,673			(255		)	—			2,607
Accounts payable	—			(60		)	5,873			9,367			—			15,180
Accrued expenses	—			(18,259		)	11,865			4,926			—			(1,468		)
Cash payments on restructuring liabilities	—			—			(577		)	(3,835		)	—			(4,412		)
Other	—			2			(1,997		)	6,566			—			4,571
Net cash used in
operating activities	—			(11,816		)	(31,440		)	(12,153		)	—			(55,409		)
Cash flows from investing activities:
Acquisitions, net of cash acquired and
outstanding checks assumed	—			(130,856		)	—			—			—			(130,856		)
Capital expenditures	—			(1,075		)	(11,907		)	(1,542		)	—			(14,524		)
Proceeds from sale of assets	—			—			109			635			—			744
Net cash used in
investing activities	—			(131,931		)	(11,798		)	(907		)	—			(144,636		)
Cash flows from financing activities:
Proceeds from long-term debt	—			1,067,725			—			—			—			1,067,725
Net revolver borrowings	—			20,000			—			—			—			20,000
Payments on long-term debt	—			(853,075		)	—			—			—			(853,075		)
Payment of tender and early call premiums	—			(61,142		)	—			—			—			(61,142		)
Proceeds from exercises of employee stock options	—			1,073			—			—			—			1,073
Proceeds from intercompany
investment	—			(59,762		)	44,781			14,981			—			—
Debt issuance costs paid	—			(16,721		)	—			—			—			(16,721		)
Net cash provided by (used in)
financing activities	—			98,098			44,781			14,981			—			157,860
Impact of exchange rate movements on cash	—			—			—			(834		)	—			(834		)
Net increase (decrease) in cash
and cash equivalents	—			(45,649		)	1,543			1,087			—			(43,019		)
Cash and cash equivalents at the
beginning of the period	—			57,800			(4,970		)	16,971			—			69,801
Cash and cash equivalents at the end
of the period	$	—		$	12,151		$	(3,427	)	$	18,058		$	—		$	26,782
PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the nine months ended September 28, 2013
(Amounts in thousands)	Guarantor			Issuer						Non-
	Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiary			Adjustments			Consolidated
Cash flows from operating activities:
Net income (loss)	$	(62,089	)	$	(62,089	)	$	(12,282	)	$	458		$	73,913		$	(62,089	)
Adjustments to reconcile net income (loss)
to cash provided by (used in) operating activities:
Depreciation and amortization expense	—			315			28,744			3,924			—			32,983
Fair-value premium on purchased inventory	—			—			—			2,015			—			2,015
Fair-value decrease of contingent acquisition liability	—			—			(358		)	—			—			(358		)
Non-cash interest expense, net	—			9,457			—			—			—			9,457
Loss on foreign currency transactions	—			—			—			755			—			755
Loss on modification or extinguishment of debt	—			18,948			—			—			—			18,948
Prepaid management fee write off	—			2,682			—			—			—			2,682
Stock based compensation	—			1,631			—			—			—			1,631
Deferred income taxes	—			—			1,937			(172		)	—			1,765
Tax receivable agreement liability adjustment	—			1,474			—			—			—			1,474
Reduction in tax uncertainty,
net of valuation allowance	—			—			(1,279		)	—			—			(1,279		)
Equity in subsidiaries' net loss	62,089			11,824			—			—			(73,913		)	—
Other	—			—			(5		)	—			—			(5		)
Changes in operating assets and liabilities:
Accounts receivable, net	—			—			(67,244		)	(8,159		)	—			(75,403		)
Inventories	—			—			(13,605		)	1,875			—			(11,730		)
Prepaid expenses and other
current assets	—			(5,322		)	(294		)	435			—			(5,181		)
Accounts payable	—			107			3,142			(7,441		)	—			(4,192		)
Accrued expenses	—			(2,713		)	17,428			11,837			—			26,552
Payment of advisory termination fee to affiliate	—			(18,852		)	—			—			—			(18,852		)
Cash payments on restructuring liabilities	—			—			(2,535		)	(358		)	—			(2,893		)
Other	—			—			87			(999		)	—			(912		)
Net cash provided by (used in)
operating activities	—			(42,538		)	(46,264		)	4,170			—			(84,632		)
Cash flows from investing activities:
Acquisitions, net of cash acquired	—			(99,282		)	—			—			—			(99,282		)
Capital expenditures	—			(542		)	(15,014		)	(758		)	—			(16,314		)
Proceeds from sale of assets	—			—			24			—			—			24
Net cash used in
investing activities	—			(99,824		)	(14,990		)	(758		)	—			(115,572		)
Cash flows from financing activities:
Net revolver payments	—			(1,000		)	—			—			—			(1,000		)
Payments on long-term debt	—			(148,000		)	—			—			—			(148,000		)
Payment of early call premium	—			(8,520		)	—			—			—			(8,520		)
Net proceeds from issuance of common stock	—			353,407			—			—			—			353,407
Proceeds from intercompany
investment	—			(60,152		)	57,582			2,570			—			—
Debt issuance costs paid	—			(62		)	—			—			—			(62		)
Net cash provided by
financing activities	—			135,673			57,582			2,570			—			195,825
Impact of exchange rate movement
on cash	—			—			—			301			—			301
Net increase (decrease) in cash
and cash equivalents	—			(6,689		)	(3,672		)	6,283			—			(4,078		)
Cash and cash equivalents at the
beginning of the period	—			23,332			(4,307		)	8,169			—			27,194
Cash and cash equivalents at the end
of the period	$	—		$	16,643		$	(7,979	)	$	14,452		$	—		$	23,116

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 27, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements of Ply Gem Holdings, Inc. and its subsidiaries (referred to herein as “Ply Gem Holdings”, “Ply Gem”, the “Company”, “we”, “us”, or “our”) have been prepared in accordance with U.S. generally accepted accounting principles as described in the consolidated financial statements and related notes included in our 2013 Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 14, 2014.  These statements do not include all of the information and footnotes required by U.S. generally accepted accounting principles and should be read in conjunction with our 2013 Annual Report on Form 10-K.  In management’s opinion, all normal and recurring adjustments considered necessary for a fair presentation have been included.  Operating results for the period from January 1, 2014 through September 27, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.
	On May 23, 2013, the Company issued 18,157,895 shares of common stock at an initial public offering price of $21.00 per share and received net proceeds of approximately $353.4 million in an initial public offering ("IPO") of its common stock after deducting underwriting discounts and commissions of approximately $25.4 million and offering expenses of approximately $2.5 million. Prior to the IPO, the Company also issued a total of 48,962,494 shares of common stock in connection with the merger of Ply Gem Prime Holdings, Inc. (“Ply Gem Prime”) into Ply Gem Holdings, with Ply Gem Holdings being the surviving entity.
	The condensed consolidated balance sheet at December 31, 2013 has been derived from the audited consolidated financial statements of Ply Gem Holdings at that date, but does not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements.
	The Company’s fiscal quarters are based on periods ending on the Saturday of the last week in the quarter.  Therefore, the financial results of certain fiscal quarters will not be comparable to the prior and subsequent fiscal quarters.  The accompanying financial statements include the Company’s condensed consolidated statements of operations and comprehensive income (loss) for the three and nine months ended September 27, 2014 and September 28, 2013, the condensed consolidated statements of cash flows for the nine months ended September 27, 2014 and September 28, 2013, and the condensed consolidated balance sheets as of September 27, 2014 and December 31, 2013.
	Ply Gem is a diversified manufacturer of residential and commercial building products, which are sold primarily in the United States and Canada, and include a wide variety of products for the residential and commercial construction, the do-it-yourself and the professional remodeling and renovation markets.  The demand for the Company’s products is seasonal, particularly in the Northeast and Midwest regions of the United States and Canada where inclement weather during the winter months usually reduces the level of building and remodeling activity in both the home repair and remodeling and new home construction sectors.  The Company’s sales are usually lower during the first and fourth quarters.
	To a significant extent our performance is dependent upon the levels of home repair and remodeling and new home construction spending, all of which are affected by such factors as interest rates, inflation, consumer confidence, unemployment, and availability of consumer credit.
Principles of Consolidation	'
	Principles of Consolidation
	The condensed consolidated financial statements include the accounts of Ply Gem Holdings and its subsidiaries, all of which are wholly owned.  All intercompany accounts and transactions have been eliminated.
Accounting Policies and Use of Estimates	'
	Accounting Policies and Use of Estimates
	The preparation of these condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles involves estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of income and expense during the reporting periods.  Certain of the Company’s accounting policies require the application of judgment in selecting the appropriate assumptions for calculating financial estimates.  By their nature, these judgments are subject to an inherent degree of uncertainty.  The Company periodically evaluates the judgments and estimates used in their critical accounting policies to ensure that such judgments and estimates are reasonable.  Such estimates include the allowance for doubtful accounts receivable, rebates, pensions, valuation reserve for inventories, warranty reserves, insurance reserves, legal contingencies, assumptions used in the calculation of income taxes and the tax receivable agreement liability, projected cash flows used in the goodwill and intangible asset impairment tests, and environmental accruals and other contingencies.  These judgments are based on the Company’s historical experience, current trends and information available from other sources, and are based on management’s best estimates and judgments.  The Company adjusts such estimates and assumptions when facts and circumstances dictate.  Illiquid credit markets, volatile equity markets, foreign currency, litigation risk, and the depressed housing and remodeling markets have combined to increase the uncertainty inherent in such estimates and assumptions.  If different conditions result from those assumptions used in the Company’s judgments, actual results could be materially different from the Company’s estimates.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash equivalents consist of short-term highly liquid investments with original maturities of three months or less and which are readily convertible into cash.
Accounts Receivable	'
	Accounts Receivable
	Accounts receivable-trade are recorded at their net realizable value.  The allowance for doubtful accounts was $4.5 million at September 27, 2014 and December 31, 2013.  The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company estimates the allowance for doubtful accounts based on a variety of factors including the length of time receivables are past due, the financial health of its customers, unusual macroeconomic conditions and historical experience. If the financial condition of its customers deteriorates or other circumstances occur that result in an impairment of customers’ ability to make payments, the Company records additional allowances as needed. The Company writes off uncollectible trade accounts receivable against the allowance for doubtful accounts when collection efforts have been exhausted and/or any legal action taken by the Company has concluded.
Inventories	'
	Inventories
	Inventories in the accompanying condensed consolidated balance sheets are valued at the lower of cost or market and are determined primarily by the first-in, first-out (FIFO) method.  The Company records provisions, as appropriate, to write-down obsolete and excess inventory to estimated net realizable value.  The process for evaluating obsolete and excess inventory often requires the Company to make subjective judgments and estimates concerning future sales levels, quantities and prices at which such inventory will be able to be sold in the normal course of business.  Accelerating the disposal process or incorrect estimates of future sales potential may cause actual results to differ from the estimates at the time such inventory is disposed or sold. As of September 27, 2014, the Company had inventory purchase commitments of approximately $27.2 million.
	Inventory reserves were approximately $10.4 million at September 27, 2014, increasing during the nine months ended September 27, 2014 by $1.5 million compared to the December 31, 2013 reserve balance of approximately $8.9 million.
Property and Equipment	'
	Property and Equipment
	Property and equipment are presented at cost.  Depreciation of property and equipment are provided on a straight-line basis over estimated useful lives, which are generally as follows:
	Buildings and improvements	10-37 years
	Machinery and equipment, including leases	3-15 years
	Leasehold improvements	Term of lease or useful life, whichever is shorter
	Expenditures for maintenance and repairs are expensed when incurred. Expenditures for renewals and betterments are capitalized.  When assets are sold, or otherwise disposed, the cost and related accumulated depreciation are eliminated and the resulting gain or loss is recognized in operations.
Long-lived assets	'
	Long-lived assets
	The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable.  The Company performs an undiscounted operating cash flow analysis to determine if impairment exists.  If an impairment is determined to exist, any related impairment loss is calculated based on the asset’s fair value and the discounted cash flow.
	The Company tests for long-lived asset impairment at the following asset group levels: (i) the combined U.S. Siding, Fencing and Stone companies in the Siding, Fencing and Stone segment (“Siding”), (ii) the combined U.S. Windows companies in the Windows and Doors segment (“US Windows”), (iii) the combined Simonton windows companies in the Windows and Doors segment, (iv) Gienow Canada Inc. ("Gienow Canada") (a combined Western Canadian company created by the January 2014 amalgamation of the Company's legacy Western Canadian business and the Gienow entity acquired in April 2013) in the Windows and Doors segment, and (v) Mitten (formerly known as Mitten, Inc.) in the Siding, Fencing and Stone segment. For purposes of recognition and measurement of an impairment loss, a long-lived asset or asset group should represent the lowest level for which an entity can separately identify cash flows that are largely independent of the cash flows of other assets and liabilities.  There were no indicators of impairment during the three and nine months ended September 27, 2014.
Goodwill and other intangible assets	'
	Goodwill and other intangible assets
	The Company evaluates goodwill for impairment on an annual basis and whenever events or business conditions warrant.  All other intangible assets are amortized over their estimated useful lives and are assessed for impairment as necessary.  The Company assesses goodwill for impairment at the November month end each year and also at any other date when events or changes in circumstances indicate that the carrying value of these assets may exceed their fair value.  To evaluate goodwill for impairment, the Company estimates the fair value of reporting units considering such factors as discounted cash flows and valuation multiples for comparable publicly traded companies.  A significant reduction in projected sales and earnings, which would lead to a reduction in future cash flows, could indicate potential impairment.  There were no indicators of impairment during the three and nine months ended September 27, 2014 that would trigger an interim impairment test.  The Company will continue to evaluate goodwill during future periods and future declines in the residential housing and repair and remodeling markets could result in goodwill impairments.
Debt Issuance Costs	'
	Debt Issuance Costs
	Debt issuance costs, composed of facility, agency, and certain legal fees associated with issuing new debt financing, are amortized over the contractual term of the related agreement using the effective interest method.  Net debt issuance costs totaled approximately $25.1 million and $17.7 million as of September 27, 2014 and December 31, 2013, respectively, and have been recorded in other long term assets in the accompanying condensed consolidated balance sheets. Amortization of debt issuance costs for the three months ended September 27, 2014 and September 28, 2013 was approximately $0.8 million and $1.2 million, respectively.  Amortization of debt issuance costs for the nine months ended September 27, 2014 and September 28, 2013 was approximately $2.8 million and $3.2 million, respectively. Amortization of debt issuance costs is recorded in interest expense in the accompanying condensed consolidated statements of operations and comprehensive income (loss).
Income Taxes	'
	Income Taxes
	The Company utilizes the asset and liability method of accounting for income taxes which requires that deferred tax assets and liabilities be recorded to reflect the future tax consequences of temporary differences between the book and tax basis of various assets and liabilities.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect of changes in tax rates on deferred tax assets and liabilities is recognized as income or expense in the period in which the rate change occurs.  A valuation allowance is established to offset any deferred tax assets if, based upon the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.
	Estimates are required with respect to, among other things, the appropriate state income tax rates used in the various states that the Company and its subsidiaries are required to file, the potential utilization of operating and capital loss carry-forwards for both federal and state income tax purposes and valuation allowances required, if any, for tax assets that may not be realized in the future.  The Company establishes reserves when, despite our belief that our tax return positions are fully supportable, certain positions could be challenged, and the positions may not be fully sustained.  As a result of the 2013 Ply Gem Prime and Ply Gem Holdings merger, U.S. federal income tax returns will be prepared and filed by Ply Gem Holdings on behalf of itself, Ply Gem Industries, Inc. (“Ply Gem Industries”), and its U.S. subsidiaries.  The Company has executed a tax sharing agreement with Ply Gem Industries and Ply Gem Holdings pursuant to which tax liabilities for each respective party are computed on a stand-alone basis.  The Company along with its U.S. subsidiaries file a consolidated federal income tax return, separate state income tax returns, combined state returns, and unitary state returns. Gienow Canada and Mitten both file separate Canadian federal income tax returns and separate provincial returns. Simonton will join the filing of the consolidated U.S. federal returns. Simonton will also join the filings of certain combined and unitary state income tax returns as well as continue to file certain state returns on a separate company basis.
Environmental	'
	Environmental
	The Company accrues for losses associated with environmental remediation obligations when such losses are probable and reasonably estimable. Environmental remediation obligation accruals are adjusted as further information develops or circumstances change.  Costs of future expenditures for environmental remediation obligations are not discounted to their present value.  Recoveries of environmental remediation costs from other parties are recorded as assets when their receipt is deemed probable.
Commitments and Contingencies, Policy [Policy Text Block]	'
	Commitments and Contingencies
	The Company accrues for all direct 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 have been estimated based upon an analysis of potential results, assuming a combination of litigation and settlement strategies and outcomes. Insurance recoveries are recorded as assets when their receipt is deemed probable.
Foreign Currency	'
	Foreign Currency
	Gienow Canada and Mitten, the Company’s Canadian subsidiaries, utilize the Canadian dollar as their functional currency.  For reporting purposes, the Company translates the assets and liabilities of its foreign entities at the exchange rates in effect at period-end.  Net sales 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 or loss in the accompanying condensed consolidated balance sheets.
	The Company recorded a loss from foreign currency transactions of approximately $(0.8) million for the three months ended September 27, 2014 and a loss of approximately $(0.4) million for the three months ended September 28, 2013. The Company recorded a loss from foreign currency transactions of approximately $(0.5) million for the nine months ended September 27, 2014 and a loss of approximately $(0.8) million for the nine months ended September 28, 2013. As of September 27, 2014 and December 31, 2013, accumulated other comprehensive loss included a currency translation adjustment of approximately $(5.4) million and $(2.9) million, respectively.
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'
IPO [Table Text Block]	'
	The following table summarizes these costs for the nine months ended September 28, 2013. No such costs were incurred during the nine months ended September 27, 2014.
	(Amounts in thousands)
	Advisory termination fee to affiliate	$	18,852
	2013 management fee as of date of termination	2,682
	Other transaction expenses for the IPO	1,993
		$	23,527
Initial Public Offering And Related Transactions [Policy Text Block]	'
	Initial Public Offering and Related Transactions
	As a result of the IPO, the Company expensed within operations approximately $23.5 million in costs associated with the offering that were not directly attributable to the securities offered.
Derivatives, Policy [Policy Text Block]	'
	Derivative Financial Instruments
	During the nine months ended September 27, 2014, the Company entered into a foreign currency zero-cost collar agreement to hedge approximately $43.0 million of its 2014 non-functional currency inventory purchases to protect the Company from variability in cash flows attributable to changes in the U.S. dollar relative to the Canadian dollar.
	The Company has designated this zero-cost collar agreement as a cash flow hedge. As a cash flow hedge, unrealized gains are recognized as assets while unrealized losses are recognized as liabilities. The zero-cost collar agreement is highly correlated to the changes in foreign currency rates to which the Company is exposed. Unrealized gains and losses on this agreement are designated as effective or ineffective. The effective portion of such gains or losses is recorded as a component of accumulated other comprehensive income or loss, while the ineffective portion of such gains or losses is recorded as a component of cost of goods sold. Future realized gains and losses in connection with each inventory purchase will be reclassified from accumulated other comprehensive income or loss to cost of goods sold.
	The changes in fair values of derivatives that have been designated and qualify as cash flow hedges are recorded in accumulated other comprehensive income or loss and are reclassified into cost of goods sold in the same period the hedged item affects earnings. Due to the high degree of effectiveness between the hedging instrument and the underlying exposures being hedged, fluctuations in the value of the derivative instrument are generally offset by changes in the fair value or cash flows of the underlying exposures being hedged. The changes in the fair value of derivatives that do not qualify as effective are immediately recognized in earnings.
	The gains and losses on the derivative contract that are reclassified from accumulated other comprehensive income or loss to current period earnings are included in the line item in which the hedged item is recorded in the same period the forecasted transaction affects earnings. As of September 27, 2014, approximately $47,000 of the deferred net loss on derivative instruments included in accumulated other comprehensive loss is expected to be reclassified as cost of goods sold during the next twelve months. This expectation is based on the expected timing of the occurrence of the hedged forecasted transactions.
	The fair value of the foreign currency zero-cost collar agreement is estimated using industry standard valuation models using market-based observable inputs, including spot rates, forward points, interest rates and volatility inputs (Level 2).
Fair Value Measurement	'
	Fair Value Measurement
	The accounting standard for fair value discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flows), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The standard utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:
	•	Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.
	•	Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.
	•	Level 3: Inputs that reflect the reporting entity’s own assumptions.
	The hierarchy requires the use of observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.
Earnings (loss) per common share	'
	Earnings (Loss) Per Common Share
	Basic earnings (loss) per share ("EPS") is computed based upon weighted-average shares outstanding during the period. Dilutive earnings per share is computed consistently with the basic computation while giving effect to all dilutive potential common shares and common share equivalents that were outstanding during the period. Ply Gem Holdings uses the treasury stock method to reflect the potential dilutive effect of unvested stock awards and unexercised options.
	The Company was in a net loss position for the nine months ended September 27, 2014 and for the nine months ended September 28, 2013 and therefore the impact of stock options and unvested restricted stock were excluded from the computation of diluted earnings (loss) per share for those specific periods, as the inclusion of such amounts would be anti-dilutive.
	The computation of the dilutive effect of other potential common shares included options and unvested restricted stock representing approximately 0.1 million shares of common stock for the three months ended September 27, 2014 and excluded approximately 0.1 million shares of common stock for the nine months ended September 27, 2014. The computation of the dilutive effect of other potential common shares included options and unvested restricted stock representing approximately 0.2 million shares of common stock for the three months ended September 28, 2013 and excluded approximately 0.2 million shares of common stock for the nine months ended September 28, 2013. Under the treasury stock method, the inclusion of these stock awards would have been anti-dilutive.
	Prior to the IPO, the Company issued a total of 48,962,494 shares of common stock in connection with the merger of Ply Gem Prime into Ply Gem Holdings. Therefore, for purposes of EPS, the Company had 48,962,494 shares of common stock outstanding for the 2013 period through May 23, 2013. The Company calculated the amounts as net loss divided by the 48,962,494 shares of common stock outstanding for the 2013 period through May 23, 2013 plus the weighted-average shares outstanding subsequent to the IPO on May 23, 2013 through September 28, 2013. Prior to the IPO, all options and unvested restricted shares were instruments that were exercisable into Ply Gem Prime stock. Subsequently, those options and unvested restricted share grants were converted into Ply Gem Holdings instruments and as such will be treated prospectively from the date of the IPO for the calculation of dilutive income per share.
New accounting pronouncements	'
	New Accounting Pronouncements
	In April 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update ("ASU") No. 2014-08, Presentation of Financial Statements and Property, Plant, and Equipment, which changes the criteria for determining which disposals can be presented as discontinued operations and modifies related disclosure requirements. Under the new guidance, a discontinued operation is defined as a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has or will have a major effect on an entity’s operations and financial results. The change is effective for fiscal years, and interim reporting periods within those years, beginning on or after December 15, 2014, which means the first quarter of Ply Gem's fiscal year 2016, with early adoption permitted. The guidance applies prospectively to new disposals and new classifications of disposal groups as held for sale after the effective date. This new guidance is not expected to affect the Company's consolidated financial position, results of operations or cash flows.
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which completes the joint effort by the FASB and the International Accounting Standards Board to clarify the principles for recognizing revenue and improve financial reporting by creating common revenue recognition guidance for GAAP and International Financial Reporting Standards ("IFRS"). ASU 2014-09 provides enhancements to the quality and consistency of how revenue is reported while also improving comparability in the financial statements of companies reporting using IFRS and GAAP. The core principle of this update 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. The changes are effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, which means the first quarter of Ply Gem's fiscal year 2017. This update will be effective for the Company beginning in the first quarter of fiscal year 2017, and allows for full retrospective adoption applied to all periods presented or retrospective adoption with the cumulative effect of initially applying this update recognized at the date of initial application. The method of adoption has not been determined yet by the Company. The Company is currently reviewing the revised guidance and assessing the potential impact on the consolidated financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 27, 2014
Derivatives, Fair Value [Line Items]	'
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	'
	A summary of the recorded liability included in the accompanying condensed consolidated balance sheets is as follows:
	(Amounts in thousands)
		27-Sep-14			31-Dec-13
	Foreign currency hedge (included in accrued expenses)	$	(47	)	$	—
Initial Public Offering and Related Transactions	'
	The following table summarizes these costs for the nine months ended September 28, 2013. No such costs were incurred during the nine months ended September 27, 2014.
	(Amounts in thousands)
	Advisory termination fee to affiliate	$	18,852
	2013 management fee as of date of termination	2,682
	Other transaction expenses for the IPO	1,993
		$	23,527
Schedule of property and equpiment	'
	Depreciation of property and equipment are provided on a straight-line basis over estimated useful lives, which are generally as follows:
	Buildings and improvements	10-37 years
	Machinery and equipment, including leases	3-15 years
	Leasehold improvements	Term of lease or useful life, whichever is shorter
Summary of fair value liabilities	'
	The Company’s population of recurring financial assets and liabilities subject to fair value measurements and the necessary disclosures are as follows:
								Quoted Prices		Significant		Significant
								in Active Markets		Other
	(Amounts in thousands)					Fair		for Identical		Observable		Unobservable
			Carrying			Value		Assets		Inputs		Inputs
	Description		Value			Total		(Level 1)		(Level 2)		(Level 3)
	Liabilities:
	Senior Notes-6.50%		$	650,000		$	625,625	$	625,625	$	—	$	—
	Term Loan Facility		428,925			422,491		422,491		—		—
	As of September 27, 2014		$	1,078,925		$	1,048,116	$	1,048,116	$	—	$	—
	Liabilities:
	Senior Notes-9.375%		$	96,000		$	103,440	$	103,440	$	—	$	—
	Senior Secured Notes-8.25%		756,000			805,140		805,140		—		—
	As of December 31, 2013		$	852,000		$	908,580	$	908,580	$	—	$	—

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	9 Months Ended
	Sep. 27, 2014
Business Acquisition [Line Items]	'
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	'
	(Amounts in thousands)
	Cash	$	(856	)
	Accounts receivable	37,269
	Inventories	17,673
	Prepaid expenses and other current assets	2,233
	Property and equipment	53,655
	Intangible assets	62,170
	Goodwill	32,344
	Other assets	426
	Accounts payable and accrued expenses	(45,555		)
	Deferred income taxes	(24,979		)
	Other liabilities	(4,380		)
		$	130,000
	(Amounts in thousands)
	Accounts receivable	$	11,714
	Inventories	6,814
	Other current assets	1,118
	Property and equipment	4,746
	Deferred taxes	2,657
	Intangible assets	1,083
	Goodwill	3,717
	Accounts payable and accrued expenses	(10,041		)
	Other liabilities	(1,428		)
		$	20,380
	(Amounts in thousands)
	Accounts receivable	$	18,393
	Inventories	22,592
	Other current assets	904
	Property and equipment	9,279
	Other assets	1,439
	Intangible assets	35,400
	Goodwill	26,098
	Accounts payable and accrued expenses	(27,499		)
	Deferred taxes	(9,786		)
		$	76,820

GOODWILL_Tables

GOODWILL (Tables)	9 Months Ended
	Sep. 27, 2014
Goodwill [Line Items]	'
Schedule of Goodwill [Table Text Block]	'
	A goodwill rollforward for 2014 is included in the table below:
		Windows and			Siding, Fencing
	(Amounts in thousands)	Doors			and Stone
	Balance as of December 31, 2013
	Goodwill	$	401,861		$	468,367
	Accumulated impairment losses	(327,773		)	(122,227		)
		$	74,088		$	346,140
	Currency translation adjustments	(784		)	(1,170		)
	Simonton acquisition	32,344			—
	Balance as of September 27, 2014
	Goodwill	433,421			467,197
	Accumulated impairment losses	(327,773		)	(122,227		)
		$	105,648		$	344,970
Schedule of reporting unit goodwill balances	'
	The reporting unit goodwill balances were as follows as of September 27, 2014 and December 31, 2013:
	(Amounts in thousands)
		27-Sep-14			December 31, 2013
	Siding, Fencing and Stone	$	344,970		$	346,140
	Windows and Doors	105,648			74,088
		$	450,618		$	420,228

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 27, 2014
Finite-Lived Intangible Assets, Net [Abstract]	'
Components of intangible assets	'
	The table that follows presents the major components of intangible assets as of September 27, 2014 and December 31, 2013:
	(Amounts in thousands)		Average			Accumulated			Net Carrying
			Amortization
			Period
			(in Years)	Cost		Amortization			Value
	As of September 27, 2014
	Patents		14	$	12,770	$	(9,958	)	$	2,812
	Trademarks/Tradenames		11	117,660		(69,304		)	48,356
	Customer relationships		13	221,155		(118,962		)	102,193
	Other		5	4,390		(2,745		)	1,645
	Total intangible assets		12	$	355,975	$	(200,969	)	$	155,006
	As of December 31, 2013:
	Patents		14	$	12,770	$	(9,250	)	$	3,520
	Trademarks/Tradenames		10	91,884		(65,801		)	26,083
	Customer relationships		12	187,055		(107,721		)	79,334
	Other		5	3,427		(2,352		)	1,075
	Total intangible assets		12	$	295,136	$	(185,124	)	$	110,012
Schedule of expected amortization expense	'
	Estimated amortization expense for the fiscal years 2014 through 2018 is shown in the following table:
		Amortization
	(Amounts in thousands)	expense
	2014 (remainder of year)	$	5,723
	2015	25,051
	2016	24,374
	2017	20,511
	2018	19,731

COMPREHENSIVE_INCOME_LOSS_Tabl

COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 27, 2014
Equity [Abstract]	'
Schedule of comprehensive income (loss)	'
	Comprehensive income (loss), net of tax is comprised of the following:
	(Amounts in thousands)	For the three months ended					For the nine months ended
		September 27, 2014			September 28, 2013		September 27, 2014			September 28, 2013
	Net income (loss)	$	21,405		$	16,895	$	(18,793	)	$	(62,089	)
	Foreign currency translation adjustment	(5,009		)	4,074		(5,366		)	1,091
	Unrealized gain (loss) on derivative instrument	886			—		(47		)	—
	Comprehensive income (loss)	$	17,282		$	20,969	$	(24,206	)	$	(60,998	)

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 27, 2014
Extinguishment of Debt [Line Items]	'
Schedule of Long-term Debt Instruments	'
	Long-term debt in the accompanying condensed consolidated balance sheets at September 27, 2014 and December 31, 2013 consists of the following:
	(Amounts in thousands)
		September 27, 2014			31-Dec-13
	Senior secured asset based revolving credit facility	$	20,000		$	—
	Term Loan due 2021, net of unamortized early tender premium
	and discount of $33,658 and $0, respectively	395,267			—
	6.50% Senior notes due 2022, net of unamortized early tender premium
	and discount of $52,442 and $0, respectively	597,558			—
	8.25% Senior secured notes due 2018, net of unamortized early
	tender premium and discount of $0 and $30,426, respectively	—			725,574
	9.375% Senior notes due 2017, net of unamortized
	discount of $0 and $4,546, respectively	—			91,454
		$	1,012,825		$	817,028
	Less current portion of long-term debt	(4,300		)	—
		$	1,008,525		$	817,028
Schedule of Extinguishment and Modification of Debt [Table Text Block]	'
	Based on the January 2014 Refinancing, the Company recognized a loss on debt modification or extinguishment of approximately $21.4 million for the nine months ended September 27, 2014 and approximately $18.9 million for the nine months ended September 28, 2013 related to the 2013 redemptions, as summarized in the table below.
	(Amounts in thousands)	For the nine months ended
		27-Sep-14			28-Sep-13
	Loss on extinguishment of debt:
	Tender premium	$	(8,493	)	$	—
	8.25% Senior Secured Notes and 9.375% Senior Notes unamortized discount	(4,773		)	—
	8.25% Senior Secured Notes and 9.375% Senior Notes unamortized debt issuance costs	(2,067		)	—
	Term Loan Facility unamortized discount	(255		)	—
	Call premium for 8.25% Senior Secured Notes	—			(2,520		)
	8.25% Senior Secured Notes unamortized discount	—			(3,831		)
	8.25% Senior Secured Notes unamortized debt issuance costs	—			(1,766		)
	Call premium for 9.375% Senior Notes	—			(6,000		)
	9.375% Senior Notes unamortized discount	—			(3,666		)
	9.375% Senior Notes unamortized debt issuance costs	—			(1,165		)
		(15,588		)	(18,948		)
	Loss on modification of debt:
	Third party fees for 8.25% Senior Secured Notes and 9.375% Senior Notes	(302		)	—
	Third party fees for 6.50% Senior Notes and Term Loan Facility	(5,474		)	—
		(5,776		)	—
	Total loss on modification or extinguishment of debt	$	(21,364	)	$	(18,948	)

PENSION_PLANS_Tables

PENSION PLANS (Tables)	9 Months Ended
	Sep. 27, 2014
Compensation and Retirement Disclosure [Abstract]	'
Net periodic benefit expense	'
	The Company’s net periodic benefit expense for the combined plans for the periods indicated consists of the following components:
	(Amounts in thousands)	For the three months ended						For the nine months ended
		27-Sep-14			28-Sep-13			27-Sep-14			28-Sep-13
	Service cost	$	—		$	29		$	—		$	87
	Interest cost	476			440			1,427			1,320
	Expected return on plan assets	(567		)	(513		)	(1,702		)	(1,539		)
	Amortization of loss	116			234			347			702
	Net periodic benefit expense	$	25		$	190		$	72		$	570

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 27, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Components of the indemnification	'
	Company has recorded liabilities related to these indemnifications of approximately $0.5 million and $0.4 million, respectively, in current liabilities and $2.5 million and $2.7 million, respectively, in long-term liabilities, consisting of the following:
	(Amounts in thousands)	September 27, 2014			31-Dec-13
	Product claim liabilities	$	140		$	140
	Multi-employer pension plan withdrawal liability	2,251			2,362
	Other	647			576
		$	3,038		$	3,078
Changes in the Company's warranty liabilities	'
	Changes in the Company’s short-term and long-term warranty liabilities are as follows:
		For the three months ended						For the nine months ended
	(Amounts in thousands)	27-Sep-14			28-Sep-13			27-Sep-14			28-Sep-13
	Balance, beginning of period	$	40,397		$	40,554		$	42,466		$	37,870
	Acquisitions - Simonton, Gienow, and Mitten	5,370			—			5,370			4,675
	Warranty expense during period	2,897			3,827			8,209			8,197
	Settlements made during period	(5,148		)	(4,012		)	(12,529		)	(10,373		)
	Balance, end of period	$	43,516		$	40,369		$	43,516		$	40,369

ACCRUED_EXPENSES_AND_OTHER_LON1

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Tables)	9 Months Ended
	Sep. 27, 2014
Payables and Accruals [Abstract]	'
Accrued expenses and other long term liabilities	'
	Accrued expenses consist of the following at September 27, 2014 and December 31, 2013:
	(Amounts in thousands)	September 27, 2014		31-Dec-13
	Insurance	$	9,292	$	3,926
	Employee compensation and benefits	17,445		8,916
	Sales and marketing	42,989		34,215
	Product warranty	11,387		10,861
	Accrued freight	2,701		1,350
	Accrued interest	9,813		25,477
	Accrued environmental liability	456		463
	Accrued pension	2,258		2,258
	Accrued sales returns and discounts	4,063		3,263
	Accrued taxes	4,418		3,433
	Litigation accrual	2,594		—
	Other	40,141		18,778
		$	147,557	$	112,940
	Other long-term liabilities consist of the following at September 27, 2014 and December 31, 2013:
	(Amounts in thousands)	September 27, 2014		31-Dec-13
	Insurance	$	2,043	$	2,213
	Pension liabilities	5,176		6,622
	Multi-employer pension withdrawal liability	2,251		2,362
	Product warranty	32,129		31,605
	Long-term product claim liability	140		140
	Long-term environmental liability	1,227		1,247
	Liabilities for tax uncertainties	3,188		2,934
	Litigation accrual	2,000		—
	Other	4,244		5,437
		$	52,398	$	52,560

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 27, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Rollforward of stock options outstanding	'
	A rollforward of stock options outstanding during the nine months ended September 27, 2014 is presented below:
		Stock Options		Weighted-		Weighted-
				Average		Average
				Exercise		Remaining
				Price		Contractual
						Term (Years)
	Balance at January 1, 2014	3,285,750		$	11.04	5.24
	Granted	151,147		15.11		—
	Exercised	(618,615	)	1.76		—
	Forfeited or expired	(105,494	)	10.85		—
	Balance at September 27, 2014	2,712,788		$	13.39	5.71

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 27, 2014
Segment Reporting [Abstract]	'
Summary of the Company's segment information	'
	Following is a summary of the Company’s segment information:
		For the three months ended						For the nine months ended
	(Amounts in thousands)	27-Sep-14			28-Sep-13			27-Sep-14			28-Sep-13
	Net sales
	Siding, Fencing and Stone	$	244,416		$	228,214		$	609,419		$	565,010
	Windows and Doors	193,432			179,212			507,105			467,653
		$	437,848		$	407,426		$	1,116,524		$	1,032,663
	Operating earnings (loss)
	Siding, Fencing and Stone	$	44,756		$	39,476		$	89,484		$	92,998
	Windows and Doors	3,773			(4,489		)	(17,793		)	(22,549		)
	Unallocated	(6,602		)	(4,067		)	(18,116		)	(39,439		)
		$	41,927		$	30,920		$	53,575		$	31,010
		Total assets as of
		27-Sep-14			31-Dec-13
	Total assets
	Siding, Fencing and Stone	$	722,440		$	655,252
	Windows and Doors	540,793			305,789
	Unallocated	41,629			81,210
		$	1,304,862		$	1,042,251

RESTRUCTURING_Tables

RESTRUCTURING (Tables)	9 Months Ended
	Sep. 27, 2014
Restructuring Cost and Reserve [Line Items]	'
Restructuring and Related Costs [Table Text Block]	'
	The following table summarizes the Company's restructuring activity for the nine months ended September 27, 2014:
	(Amounts in thousands)	Accrued as of		Adjustments			Expensed		Cash payments			Accrued as of
		December 31, 2013		during 2014			during 2014		during 2014			September 27, 2014
	Western Canada
	Severance costs	$	603	$	(80	)	$	49	$	(485	)	$	87
	Contract terminations	157		(24		)	—		—			133
	Equipment removal and other	533		(69		)	2,963		(3,350		)	77
		$	1,293	$	(173	)	$	3,012	$	(3,835	)	$	297
	The Company recorded restructuring costs in selling, general and administrative expenses in the condensed consolidated statements of operations in the periods and segments shown in the following table:
		For the three months ended					For the nine months ended
	(Amounts in thousands)	27-Sep-14		28-Sep-13			27-Sep-14		28-Sep-13
	Siding, Fencing and Stone	$	—	$	—		$	—	$	—
	Windows and Doors	819		—			3,012		—
		$	819	$	—		$	3,012	$	—

GUARANTORNONGUARANTOR_FINANCIA1

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Tables)	9 Months Ended
	Sep. 27, 2014
GUARANTOR / NON GUARANTOR FINANCIAL INFORMATION [Abstract]	'
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS	'
	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
	For the three months ended September 27, 2014
		Guarantor			Issuer						Non-
		Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
	(Amounts in thousands)	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiaries			Adjustments			Consolidated
	Net sales	$	—		$	—		$	352,856		$	84,992		$	—		$	437,848
	Cost of products sold	—			—			275,938			63,321			—			339,259
	Gross profit	—			—			76,918			21,671			—			98,589
	Operating expenses:
	Selling, general and
	administrative expenses	—			6,602			28,502			16,251			—			51,355
	Intercompany administrative
	charges	—			—			4,528			1,047			(5,575		)	—
	Amortization of intangible assets	—			—			4,008			1,299			—			5,307
	Total operating expenses	—			6,602			37,038			18,597			(5,575		)	56,662
	Operating earnings (loss)	—			(6,602		)	39,880			3,074			5,575			41,927
	Foreign currency loss	—			—			—			(766		)	—			(766		)
	Intercompany interest	—			13,328			(11,723		)	(1,605		)	—			—
	Interest expense	—			(16,296		)	(4		)	—			—			(16,300		)
	Interest income	—			1			4			13			—			18
	Tax receivable agreement liability adjustment	—			(13,988		)	—			—			—			(13,988		)
	Intercompany administrative income	—			5,575			—			—			(5,575		)	—
	Income (loss) before equity in
	subsidiaries' income	—			(17,982		)	28,157			716			—			10,891
	Equity in subsidiaries' income	21,405			39,387			—			—			(60,792		)	—
	Income before provision
	(benefit) for income taxes	21,405			21,405			28,157			716			(60,792		)	10,891
	Provision (benefit) for income taxes	—			—			(11,159		)	645			—			(10,514		)
	Net income	$	21,405		$	21,405		$	39,316		$	71		$	(60,792	)	$	21,405
	Other comprehensive income (loss):
	Foreign currency translation adjustments	—			—			—			(5,009		)	—			(5,009		)
	Unrealized gain on derivative instrument	—			—			—			886			—			886
	Total comprehensive income (loss)	$	21,405		$	21,405		$	39,316		$	(4,052	)	$	(60,792	)	$	17,282
	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
	For the three months ended September 28, 2013
		Guarantor			Issuer						Non-
		Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
	(Amounts in thousands)	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiary			Adjustments			Consolidated
	Net sales	$	—		$	—		$	316,548		$	90,878		$	—		$	407,426
	Cost of products sold	—			—			256,912			66,346			—			323,258
	Gross profit	—			—			59,636			24,532			—			84,168
	Operating expenses:
	Selling, general and
	administrative expenses	—			4,067			26,780			16,750			—			47,597
	Intercompany administrative
	charges	—			—			4,235			1,941			(6,176		)	—
	Amortization of intangible assets	—			—			4,221			1,430			—			5,651
	Total operating expenses	—			4,067			35,236			20,121			(6,176		)	53,248
	Operating earnings (loss)	—			(4,067		)	24,400			4,411			6,176			30,920
	Foreign currency loss	—			—			—			(376		)	—			(376		)
	Intercompany interest	—			17,842			(17,509		)	(333		)	—			—
	Interest expense	—			(22,070		)	(9		)	34			—			(22,045		)
	Interest income	—			1			165			119			—			285
	Tax receivable agreement liability adjustment	—			6,669			—			—			—			6,669
	Intercompany administrative income	—			6,176			—			—			(6,176		)	—
	Income before equity in
	subsidiaries' income	—			4,551			7,047			3,855			—			15,453
	Equity in subsidiaries' income	16,895			12,344			—			—			(29,239		)	—
	Income before provision (benefit)
	for income taxes	16,895			16,895			7,047			3,855			(29,239		)	15,453
	Provision (benefit) for income taxes	—			—			(2,124		)	682			—			(1,442		)
Net income	$	16,895		$	16,895		$	9,171		$	3,173		$	(29,239	)	$	16,895
Other comprehensive income:
Foreign currency translation adjustments	—			—			—			4,074			—			4,074
Total comprehensive income	$	16,895		$	16,895		$	9,171		$	7,247		$	(29,239	)	$	20,969
PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
For the nine months ended September 27, 2014
	Guarantor			Issuer						Non-
	Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
(Amounts in thousands)	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiaries			Adjustments			Consolidated
Net sales	$	—		$	—		$	905,393		$	211,131		$	—		$	1,116,524
Cost of products sold	—			—			728,675			162,042			—			890,717
Gross profit	—			—			176,718			49,089			—			225,807
Operating expenses:
Selling, general and
administrative expenses	—			18,116			90,553			47,722			—			156,391
Intercompany administrative
charges	—			—			12,774			4,567			(17,341		)	—
Amortization of intangible assets	—			—			11,793			4,048			—			15,841
Total operating expenses	—			18,116			115,120			56,337			(17,341		)	172,232
Operating earnings (loss)	—			(18,116		)	61,598			(7,248		)	17,341			53,575
Foreign currency loss	—			—			—			(517		)	—			(517		)
Intercompany interest	—			45,352			(42,753		)	(2,599		)	—			—
Interest expense	—			(52,033		)	(30		)	(2		)	—			(52,065		)
Interest income	—			4			24			36			—			64
Tax receivable agreement liability adjustment	—			(14,419		)	—			—			—			(14,419		)
Loss on modification or
extinguishment of debt	—			(21,364		)	—			—			—			(21,364		)
Intercompany administrative income	—			17,341			—			—			(17,341		)	—
Income (loss) before equity in
subsidiaries' loss	—			(43,235		)	18,839			(10,330		)	—			(34,726		)
Equity in subsidiaries' income (loss)	(18,793		)	24,442			—			—			(5,649		)	—
Income (loss) before provision
(benefit) for income taxes	(18,793		)	(18,793		)	18,839			(10,330		)	(5,649		)	(34,726		)
Provision (benefit) for income taxes	—			—			(21,134		)	5,201			—			(15,933		)
Net income (loss)	$	(18,793	)	$	(18,793	)	$	39,973		$	(15,531	)	$	(5,649	)	$	(18,793	)
Other comprehensive loss:
Foreign currency translation adjustments	—			—			—			(5,366		)	—			(5,366		)
Unrealized loss on derivative instrument	—			—			—			(47		)	—			(47		)
Total comprehensive income (loss)	$	(18,793	)	$	(18,793	)	$	39,973		$	(20,944	)	$	(5,649	)	$	(24,206	)
PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
For the nine months ended September 28, 2013
	Guarantor			Issuer						Non-
	Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
(Amounts in thousands)	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiary			Adjustments			Consolidated
Net sales	$	—		$	—		$	872,528		$	160,135		$	—		$	1,032,663
Cost of products sold	—			—			713,064			119,325			—			832,389
Gross profit	—			—			159,464			40,810			—			200,274
Operating expenses:
Selling, general and
administrative expenses	—			15,912			83,032			32,218			—			131,162
Intercompany administrative
charges	—			—			15,134			5,047			(20,181		)	—
Amortization of intangible assets	—			—			12,629			1,946			—			14,575
Initial public offering costs	—			23,527			—			—			—			23,527
Total operating expenses	—			39,439			110,795			39,211			(20,181		)	169,264
Operating earnings (loss)	—			(39,439		)	48,669			1,599			20,181			31,010
Foreign currency loss	—			—			—			(755		)	—			(755		)
Intercompany interest	—			59,992			(59,238		)	(754		)	—			—
Interest expense	—			(70,583		)	(28		)	6			—			(70,605		)
Interest income	—			6			181			172			—			359
Tax receivable agreement liability adjustment	—			(1,474		)	—			—			—			(1,474		)
Loss on modification or
extinguishment of debt	—			(18,948		)	—			—			—			(18,948		)
Intercompany administrative income	—			20,181			—			—			(20,181		)	—
Income (loss) before equity in
subsidiaries' loss	—			(50,265		)	(10,416		)	268			—			(60,413		)
Equity in subsidiaries' income (loss)	(62,089		)	(11,824		)	—			—			73,913			—
Income (loss) before provision (benefit)
for income taxes	(62,089		)	(62,089		)	(10,416		)	268			73,913			(60,413		)
Provision (benefit) for income taxes	—			—			1,866			(190		)	—			1,676
Net income (loss)	$	(62,089	)	$	(62,089	)	$	(12,282	)	$	458		$	73,913		$	(62,089	)
Other comprehensive loss:
Foreign currency translation adjustments	—			—			—			1,091			—			1,091
Total comprehensive income (loss)	$	(62,089	)	$	(62,089	)	$	(12,282	)	$	1,549		$	73,913		$	(60,998	)
CONDENSED CONSOLIDATING BALANCE SHEET	'
	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING BALANCE SHEET
	As of September 27, 2014
	(Amounts in thousands)	Guarantor			Issuer						Non-
		Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
	ASSETS	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiaries			Adjustments			Consolidated
	Current Assets:
	Cash and cash equivalents	$	—		$	12,151		$	(3,427	)	$	18,058		$	—		$	26,782
	Accounts receivable, net	—			—			229,183			48,955			—			278,138
	Inventories:
	Raw materials	—			—			62,437			13,421			—			75,858
	Work in process	—			—			27,018			1,341			—			28,359
	Finished goods	—			—			52,699			18,791			—			71,490
	Total inventory	—			—			142,154			33,553			—			175,707
	Prepaid expenses and other
	current assets	—			461			15,494			4,547			—			20,502
	Deferred income taxes	—			—			6,554			—			—			6,554
	Total current assets	—			12,612			389,958			105,113			—			507,683
	Investments in subsidiaries	(73,456		)	(8,108		)	—			—			81,564			—
	Property and Equipment, at cost:
	Land	—			—			7,100			917			—			8,017
	Buildings and improvements	—			—			60,030			5,640			—			65,670
	Machinery and equipment	—			2,701			341,481			16,593			—			360,775
		—			2,701			408,611			23,150			—			434,462
	Less accumulated depreciation	—			(1,967		)	(264,168		)	(7,758		)	—			(273,893		)
	Total property and equipment, net	—			734			144,443			15,392			—			160,569
	Other Assets:
	Intangible assets, net	—			—			128,345			26,661			—			155,006
	Goodwill	—			—			415,386			35,232			—			450,618
	Intercompany note receivable	—			953,510			—			—			(953,510		)	—
	Other	—			28,283			2,703			—			—			30,986
	Total other assets	—			981,793			546,434			61,893			(953,510		)	636,610
		$	(73,456	)	$	987,031		$	1,080,835		$	182,398		$	(871,946	)	$	1,304,862
	LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
	Current Liabilities:
	Accounts payable	$	—		$	541		$	91,518		$	24,917		$	—		$	116,976
	Accrued expenses	—			15,756			106,557			25,244			—			147,557
	Current portion of long-term debt	—			4,300			—			—			—			4,300
	Total current liabilities	—			20,597			198,075			50,161			—			268,833
	Deferred income taxes	—			—			14,784			7,736			—			22,520
	Intercompany note payable	—			—			842,051			111,459			(953,510		)	—
	Payable to related parties pursuant to
	tax receivable agreement	—			26,042			—			—			—			26,042
	Other long-term liabilities	—			5,323			42,880			4,195			—			52,398
	Long-term debt, less current portion	—			1,008,525			—			—			—			1,008,525
	Commitments and contingencies
	Stockholders' Equity (Deficit):
	Preferred stock	—			—			—			—			—			—
	Common stock	678			678			—			—			(678		)	678
	Additional paid-in-capital	744,529			744,529			622,281			13,581			(1,380,391		)	744,529
	(Accumulated deficit) retained earnings	(810,036		)	(810,036		)	(639,236		)	636			1,448,636			(810,036		)
	Accumulated other
	comprehensive loss	(8,627		)	(8,627		)	—			(5,370		)	13,997			(8,627		)
	Total stockholders' (deficit) equity	(73,456		)	(73,456		)	(16,955		)	8,847			81,564			(73,456		)
		$	(73,456	)	$	987,031		$	1,080,835		$	182,398		$	(871,946	)	$	1,304,862
	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING BALANCE SHEET
	As of December 31, 2013
		Guarantor			Issuer						Non-
		Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
	(Amounts in thousands)	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiary			Adjustments			Consolidated
	ASSETS
	Current Assets:
Cash and cash equivalents	$	—		$	57,800		$	(4,970	)	$	16,971		$	—		$	69,801
Accounts receivable, net	—			—			110,475			29,587			—			140,062
Inventories:
Raw materials	—			—			41,593			9,720			—			51,313
Work in process	—			—			22,781			1,036			—			23,817
Finished goods	—			—			42,751			17,589			—			60,340
Total inventory	—			—			107,125			28,345			—			135,470
Prepaid expenses and other
current assets	—			613			17,270			5,331			—			23,214
Deferred income taxes	—			—			2,825			353			—			3,178
Total current assets	—			58,413			232,725			80,587			—			371,725
Investments in subsidiaries	(51,996		)	(229,668		)	—			—			281,664			—
Property and Equipment, at cost:
Land	—			—			3,565			963			—			4,528
Buildings and improvements	—			—			38,059			5,632			—			43,691
Machinery and equipment	—			3,275			300,089			18,250			—			321,614
	—			3,275			341,713			24,845			—			369,833
Less accumulated depreciation	—			(1,385		)	(249,344		)	(7,457		)	—			(258,186		)
Total property and equipment, net	—			1,890			92,369			17,388			—			111,647
Other Assets:
Intangible assets, net	—			—			77,968			32,044			—			110,012
Goodwill	—			—			383,042			37,186			—			420,228
Deferred income taxes	—			—			—			5,406			—			5,406
Intercompany note receivable	—			958,631			—			—			(958,631		)	—
Other	—			20,907			2,326			—			—			23,233
Total other assets	—			979,538			463,336			74,636			(958,631		)	558,879
	$	(51,996	)	$	810,173		$	788,430		$	172,611		$	(676,967	)	$	1,042,251
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities:
Accounts payable	$	—		$	601		$	66,847		$	15,533		$	—		$	82,981
Accrued expenses	—			31,056			62,120			19,764			—			112,940
Total current liabilities	—			31,657			128,967			35,297			—			195,921
Deferred income taxes	—			—			9,005			8,110			—			17,115
Intercompany note payable	—			—			859,768			98,863			(958,631		)	—
Payable to related parties pursuant to
tax receivable agreement	—			11,623			—			—			—			11,623
Other long-term liabilities	—			1,861			46,315			4,384			—			52,560
Long-term debt	—			817,028			—			—			—			817,028
Commitments and contingencies
Stockholders' Equity (Deficit):
Preferred stock	—			—			—			—			—			—
Common stock	672			672			—			—			(672		)	672
Additional paid-in-capital	741,789			741,789			423,584			12,727			(1,178,100		)	741,789
(Accumulated deficit) retained earnings	(791,243		)	(791,243		)	(679,209		)	16,167			1,454,285			(791,243		)
Accumulated other
comprehensive income (loss)	(3,214		)	(3,214		)	—			(2,937		)	6,151			(3,214		)
Total stockholders' (deficit) equity	(51,996		)	(51,996		)	(255,625		)	25,957			281,664			(51,996		)
	$	(51,996	)	$	810,173		$	788,430		$	172,611		$	(676,967	)	$	1,042,251
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS	'
	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
	For the nine months ended September 27, 2014
	(Amounts in thousands)	Guarantor			Issuer						Non-
		Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
		Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiaries			Adjustments			Consolidated
	Cash flows from operating activities:
	Net income (loss)	$	(18,793	)	$	(18,793	)	$	39,973		$	(15,531	)	$	(5,649	)	$	(18,793	)
	Adjustments to reconcile net income (loss)
	to cash used in operating activities:
	Depreciation and amortization expense	—			486			27,239			6,191			—			33,916
	Fair-value premium on purchased inventory	—			—			38			—			—			38
	Fair-value decrease of contingent acquisition liability	—			—			(264		)	—			—			(264		)
	Non-cash restructuring costs	—			—			—			3,012			—			3,012
	Non-cash interest expense, net	—			11,606			—			—			—			11,606
	Loss on foreign currency transactions	—			—			—			517			—			517
	Non-cash litigation expense	—			—			4,593			—			—			4,593
	Loss on modification or extinguishment of debt	—			21,364			—			—			—			21,364
	Stock based compensation	—			1,672			—			—			—			1,672
	Deferred income taxes	—			—			(22,227		)	5,032			—			(17,195		)
	Tax receivable agreement liability adjustment	—			14,419			—			—			—			14,419
	Increase in tax uncertainty,
	net of valuation allowance	—			—			254			—			—			254
	Equity in subsidiaries' net loss	18,793			(24,442		)	—			—			5,649			—
	Other	—			—			(50		)	(174		)	—			(224		)
	Changes in operating assets and liabilities:
	Accounts receivable, net	—			—			(81,439		)	(21,289		)	—			(102,728		)
	Inventories	—			—			(17,394		)	(6,680		)	—			(24,074		)
	Prepaid expenses and other assets	—			189			2,673			(255		)	—			2,607
	Accounts payable	—			(60		)	5,873			9,367			—			15,180
	Accrued expenses	—			(18,259		)	11,865			4,926			—			(1,468		)
	Cash payments on restructuring liabilities	—			—			(577		)	(3,835		)	—			(4,412		)
	Other	—			2			(1,997		)	6,566			—			4,571
	Net cash used in
	operating activities	—			(11,816		)	(31,440		)	(12,153		)	—			(55,409		)
	Cash flows from investing activities:
	Acquisitions, net of cash acquired and
	outstanding checks assumed	—			(130,856		)	—			—			—			(130,856		)
	Capital expenditures	—			(1,075		)	(11,907		)	(1,542		)	—			(14,524		)
	Proceeds from sale of assets	—			—			109			635			—			744
	Net cash used in
	investing activities	—			(131,931		)	(11,798		)	(907		)	—			(144,636		)
	Cash flows from financing activities:
	Proceeds from long-term debt	—			1,067,725			—			—			—			1,067,725
	Net revolver borrowings	—			20,000			—			—			—			20,000
	Payments on long-term debt	—			(853,075		)	—			—			—			(853,075		)
	Payment of tender and early call premiums	—			(61,142		)	—			—			—			(61,142		)
	Proceeds from exercises of employee stock options	—			1,073			—			—			—			1,073
	Proceeds from intercompany
	investment	—			(59,762		)	44,781			14,981			—			—
	Debt issuance costs paid	—			(16,721		)	—			—			—			(16,721		)
	Net cash provided by (used in)
	financing activities	—			98,098			44,781			14,981			—			157,860
	Impact of exchange rate movements on cash	—			—			—			(834		)	—			(834		)
	Net increase (decrease) in cash
	and cash equivalents	—			(45,649		)	1,543			1,087			—			(43,019		)
	Cash and cash equivalents at the
	beginning of the period	—			57,800			(4,970		)	16,971			—			69,801
	Cash and cash equivalents at the end
	of the period	$	—		$	12,151		$	(3,427	)	$	18,058		$	—		$	26,782
	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
	For the nine months ended September 28, 2013
(Amounts in thousands)	Guarantor			Issuer						Non-
	Ply Gem			Ply Gem			Guarantor			Guarantor			Consolidating
	Holdings, Inc.			Industries, Inc.			Subsidiaries			Subsidiary			Adjustments			Consolidated
Cash flows from operating activities:
Net income (loss)	$	(62,089	)	$	(62,089	)	$	(12,282	)	$	458		$	73,913		$	(62,089	)
Adjustments to reconcile net income (loss)
to cash provided by (used in) operating activities:
Depreciation and amortization expense	—			315			28,744			3,924			—			32,983
Fair-value premium on purchased inventory	—			—			—			2,015			—			2,015
Fair-value decrease of contingent acquisition liability	—			—			(358		)	—			—			(358		)
Non-cash interest expense, net	—			9,457			—			—			—			9,457
Loss on foreign currency transactions	—			—			—			755			—			755
Loss on modification or extinguishment of debt	—			18,948			—			—			—			18,948
Prepaid management fee write off	—			2,682			—			—			—			2,682
Stock based compensation	—			1,631			—			—			—			1,631
Deferred income taxes	—			—			1,937			(172		)	—			1,765
Tax receivable agreement liability adjustment	—			1,474			—			—			—			1,474
Reduction in tax uncertainty,
net of valuation allowance	—			—			(1,279		)	—			—			(1,279		)
Equity in subsidiaries' net loss	62,089			11,824			—			—			(73,913		)	—
Other	—			—			(5		)	—			—			(5		)
Changes in operating assets and liabilities:
Accounts receivable, net	—			—			(67,244		)	(8,159		)	—			(75,403		)
Inventories	—			—			(13,605		)	1,875			—			(11,730		)
Prepaid expenses and other
current assets	—			(5,322		)	(294		)	435			—			(5,181		)
Accounts payable	—			107			3,142			(7,441		)	—			(4,192		)
Accrued expenses	—			(2,713		)	17,428			11,837			—			26,552
Payment of advisory termination fee to affiliate	—			(18,852		)	—			—			—			(18,852		)
Cash payments on restructuring liabilities	—			—			(2,535		)	(358		)	—			(2,893		)
Other	—			—			87			(999		)	—			(912		)
Net cash provided by (used in)
operating activities	—			(42,538		)	(46,264		)	4,170			—			(84,632		)
Cash flows from investing activities:
Acquisitions, net of cash acquired	—			(99,282		)	—			—			—			(99,282		)
Capital expenditures	—			(542		)	(15,014		)	(758		)	—			(16,314		)
Proceeds from sale of assets	—			—			24			—			—			24
Net cash used in
investing activities	—			(99,824		)	(14,990		)	(758		)	—			(115,572		)
Cash flows from financing activities:
Net revolver payments	—			(1,000		)	—			—			—			(1,000		)
Payments on long-term debt	—			(148,000		)	—			—			—			(148,000		)
Payment of early call premium	—			(8,520		)	—			—			—			(8,520		)
Net proceeds from issuance of common stock	—			353,407			—			—			—			353,407
Proceeds from intercompany
investment	—			(60,152		)	57,582			2,570			—			—
Debt issuance costs paid	—			(62		)	—			—			—			(62		)
Net cash provided by
financing activities	—			135,673			57,582			2,570			—			195,825
Impact of exchange rate movement
on cash	—			—			—			301			—			301
Net increase (decrease) in cash
and cash equivalents	—			(6,689		)	(3,672		)	6,283			—			(4,078		)
Cash and cash equivalents at the
beginning of the period	—			23,332			(4,307		)	8,169			—			27,194
Cash and cash equivalents at the end
of the period	$	—		$	16,643		$	(7,979	)	$	14,452		$	—		$	23,116

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Textuals (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2013	23-May-13
Initial Public Offering [Line Items]	'	'	'	'	'	'
Unamortized Debt Issuance Expense	$25,100,000	'	$25,100,000	'	$17,700,000	'
Shares, Issued	'	'	'	'	'	48,962,494
Common stock, shares outstanding (in shares)	67,845,371	'	67,845,371	'	67,223,233	'
Initial public offering costs	'	'	0	23,527,000	'	'
Proceeds from Issuance of Common Stock	'	'	0	353,407,000	'	'
Accounts receivable, allowances	4,518,000	'	4,518,000	'	4,453,000	'
Sale of Stock, Price Per Share	'	'	'	'	'	$21
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	100,000	200,000	100,000	200,000	'	'
Inventory purchase commitments	27,200,000	'	27,200,000	'	'	'
Inventory reserves balance	10,400,000	'	10,400,000	'	8,900,000	'
Decrease (increase) in inventory reserve	'	'	1,500,000	'	'	'
Amortization of debt issuance costs	800,000	1,200,000	2,800,000	3,200,000	'	'
(Gain) loss on foreign currency transactions	766,000	376,000	517,000	755,000	'	'
Currency translation adjustment	-5,009,000	4,074,000	-5,366,000	1,091,000	-2,900,000	'
advisory termination fee-ipo [Member]	'	'	'	'	'	'
Initial Public Offering [Line Items]	'	'	'	'	'	'
Initial public offering costs	'	'	'	18,852,000	'	'
management fee subsequently expensed in connection with IPO [Member]	'	'	'	'	'	'
Initial Public Offering [Line Items]	'	'	'	'	'	'
Initial public offering costs	'	'	'	2,682,000	'	'
transaction expenses for IPO [Member]	'	'	'	'	'	'
Initial Public Offering [Line Items]	'	'	'	'	'	'
Initial public offering costs	'	'	'	1,993,000	'	'
underwriting [Member]	'	'	'	'	'	'
Initial Public Offering [Line Items]	'	'	'	'	'	'
Initial public offering costs	'	'	'	'	25,400,000	'
IPO issuance costs [Member]	'	'	'	'	'	'
Initial Public Offering [Line Items]	'	'	'	'	'	'
Initial public offering costs	'	'	'	'	2,500,000	'
IPO costs-expensed in operating [Member]	'	'	'	'	'	'
Initial Public Offering [Line Items]	'	'	'	'	'	'
Initial public offering costs	'	'	'	23,527,000	'	'
total capitalized IPO costs [Member]	'	'	'	'	'	'
Initial Public Offering [Line Items]	'	'	'	'	'	'
Initial public offering costs	'	'	'	27,900,000	'	'
IPO issued shares [Member]	'	'	'	'	'	'
Initial Public Offering [Line Items]	'	'	'	'	'	'
Shares, Issued	'	'	'	'	'	18,157,895
IPO net proceeds [Member]	'	'	'	'	'	'
Initial Public Offering [Line Items]	'	'	'	'	'	'
Proceeds from Issuance of Common Stock	'	'	'	'	$353,407,000	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013
Property and Equipment [Line Items]	'	'
initial public offering costs	$0	$23,527
Building and improvements [Member] | Minimum [Member]	'	'
Property and Equipment [Line Items]	'	'
Estimated useful life	'10 years	'
Building and improvements [Member] | Maximum [Member]	'	'
Property and Equipment [Line Items]	'	'
Estimated useful life	'37 years	'
Machinery and equipment, including leases [Member] | Minimum [Member]	'	'
Property and Equipment [Line Items]	'	'
Estimated useful life	'3 years	'
Machinery and equipment, including leases [Member] | Maximum [Member]	'	'
Property and Equipment [Line Items]	'	'
Estimated useful life	'15 years	'
Leasehold improvements [Member]	'	'
Property and Equipment [Line Items]	'	'
Property plant and equipment useful life description	'Term of lease or useful life, whichever is shorter	'
advisory termination fee-ipo [Member]	'	'
Property and Equipment [Line Items]	'	'
initial public offering costs	'	18,852
management fee subsequently expensed in connection with IPO [Member]	'	'
Property and Equipment [Line Items]	'	'
initial public offering costs	'	2,682
transaction expenses for IPO [Member]	'	'
Property and Equipment [Line Items]	'	'
initial public offering costs	'	1,993
IPO costs-expensed in operating [Member]	'	'
Property and Equipment [Line Items]	'	'
initial public offering costs	'	$23,527

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value Disclosure (Details) (USD $)	Sep. 27, 2014	Dec. 31, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Derivative, Notional Amount	$43,000,000	'
Foreign Currency Cash Flow Hedge Liability at Fair Value	47,000	0
Quoted Prices in Active Markets (Level 1) [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	1,048,116,000	908,580,000
Quoted Prices in Active Markets (Level 1) [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	625,625,000	'
Quoted Prices in Active Markets (Level 1) [Member] | Term Loan Facility due 2021 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	422,491,000	'
Quoted Prices in Active Markets (Level 1) [Member] | 9.375% Senior notes due 2017 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	'	103,440,000
Quoted Prices in Active Markets (Level 1) [Member] | Senior Secured Notes-8.25% [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	'	805,140,000
Significant Other Observable Inputs (Level 2) [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	0	0
Significant Other Observable Inputs (Level 2) [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	0	'
Significant Other Observable Inputs (Level 2) [Member] | 9.375% Senior notes due 2017 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	'	0
Significant Other Observable Inputs (Level 2) [Member] | Senior Secured Notes-8.25% [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	'	0
Significant Unobservable Inputs (Level 3) [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	0	0
Significant Unobservable Inputs (Level 3) [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	0	'
Significant Unobservable Inputs (Level 3) [Member] | 9.375% Senior notes due 2017 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	'	0
Significant Unobservable Inputs (Level 3) [Member] | Senior Secured Notes-8.25% [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	'	0
Carrying Value [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	1,078,925,000	852,000,000
Carrying Value [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	650,000,000	'
Carrying Value [Member] | Term Loan Facility due 2021 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	428,925,000	'
Carrying Value [Member] | 9.375% Senior notes due 2017 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	'	96,000,000
Carrying Value [Member] | Senior Secured Notes-8.25% [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	'	756,000,000
Fair Value Total [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	1,048,116,000	908,580,000
Fair Value Total [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	625,625,000	'
Fair Value Total [Member] | Term Loan Facility due 2021 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	422,491,000	'
Fair Value Total [Member] | 9.375% Senior notes due 2017 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	'	103,440,000
Fair Value Total [Member] | Senior Secured Notes-8.25% [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Liabilities	'	$805,140,000

ACQUSITIONS_Details

ACQUSITIONS (Details) (USD $)

3 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Sep. 28, 2013

Dec. 31, 2013

Apr. 09, 2013

Sep. 19, 2014

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Sep. 27, 2014

31-May-13

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 19, 2014

Apr. 09, 2013

Sep. 19, 2014

31-May-13

Apr. 09, 2013

Sep. 19, 2014

31-May-13

Apr. 09, 2013

Sep. 19, 2014

31-May-13

Apr. 09, 2013

Sep. 19, 2014

31-May-13

Apr. 09, 2013

Sep. 19, 2014

Sep. 19, 2014

31-May-13

Apr. 09, 2013

Sep. 19, 2014

31-May-13

31-May-13

Apr. 09, 2013

Sep. 19, 2014

31-May-13

Apr. 09, 2013

Sep. 19, 2014

31-May-13

Gienow [Member]

Simonton [Member]

Simonton [Member]

Simonton [Member]

new construction [Member]

R&R [Member]

Mitten [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Simonton [Member]

Simonton [Member]

Cash [Member]

Inventory [Member]

Inventory [Member]

Inventory [Member]

Accounts Receivable [Member]

Accounts Receivable [Member]

Accounts Receivable [Member]

Other Current Assets [Member]

Other Current Assets [Member]

Other Current Assets [Member]

Property, Plant and Equipment, Other Types [Member]

Property, Plant and Equipment, Other Types [Member]

Property, Plant and Equipment, Other Types [Member]

deferred tax asset [Member]

deferred tax asset [Member]

Other Assets [Member]

Other Assets [Member]

Other Intangible Assets [Member]

Other Intangible Assets [Member]

Other Intangible Assets [Member]

Goodwill [Member]

Accounts Payable [Member]

Accounts Payable [Member]

Accounts Payable [Member]

Other Liabilities [Member]

Other Liabilities [Member]

Deferred Income Tax Charges [Member]

new construction [Member]

R&R [Member]

new construction [Member]

R&R [Member]

Simonton [Member]

Gienow [Member]

Simonton [Member]

Mitten [Member]

Gienow [Member]

Simonton [Member]

Mitten [Member]

Gienow [Member]

Simonton [Member]

Mitten [Member]

Gienow [Member]

Simonton [Member]

Mitten [Member]

Gienow [Member]

Simonton [Member]

Simonton [Member]

Mitten [Member]

Gienow [Member]

Simonton [Member]

Mitten [Member]

Mitten [Member]

Gienow [Member]

Simonton [Member]

Mitten [Member]

Gienow [Member]

Simonton [Member]

Mitten [Member]

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

($856,000)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Acquired Receivables, Fair Value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,714,000

37,269,000

18,393,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,814,000

17,673,000

22,592,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,118,000

2,233,000

904,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,746,000

53,655,000

9,279,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets Noncurrent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,657,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,083,000

62,170,000

35,400,000

'

'

'

'

'

'

'

Goodwill

450,618,000

'

450,618,000

'

420,228,000

3,717,000

32,344,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

26,098,000

'

'

'

'

'

'

Valuation Allowances and Reserves, Adjustments

'

'

7,900,000

'

'

'

'

25,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-10,041,000

-45,555,000

-27,499,000

'

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-24,979,000

'

'

'

'

'

'

'

'

'

'

'

-9,786,000

Consideration paid in acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-1,428,000

-4,380,000

'

Net sales

437,848,000

407,426,000

1,116,524,000

1,032,663,000

'

'

'

7,200,000

'

0.8

0.2

'

0.5

0.5

0.6

0.4

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Acquisition, Pro Forma Revenue

'

'

'

'

'

'

'

1,344,400,000

1,251,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net income (loss)

21,405,000

16,895,000

-18,793,000

-62,089,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Acquisition, Pro Forma Net Income (Loss)

'

'

'

'

'

'

'

18,800,000

66,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed

'

'

'

'

'

'

'

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Consideration Transferred

'

'

'

'

'

20,380,000

130,000,000

'

'

'

'

76,820,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$426,000

$1,439,000

'

'

'

'

'

'

'

'

'

'

GOODWILL_Details

GOODWILL (Details) (USD $)	9 Months Ended		12 Months Ended	9 Months Ended		9 Months Ended			9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2013	Sep. 27, 2014	Dec. 31, 2013	Sep. 27, 2014	Dec. 31, 2013	Sep. 19, 2014	Sep. 27, 2014	Sep. 27, 2014
	reporting_unit	reporting_unit		Siding, Fencing and Stone [Member]	Siding, Fencing and Stone [Member]	Windows and Doors [Member]	Windows and Doors [Member]	Simonton [Member]	Simonton [Member]	Simonton [Member]
									Siding, Fencing and Stone [Member]	Windows and Doors [Member]
Goodwill [Line Items]	'	'	'	'	'	'	'	'	'	'
Number of reporting units	2	2	'	'	'	'	'	'	'	'
Goodwill impairment	'	'	$0	'	'	'	'	'	'	'
Goodwill, Gross	'	'	'	467,197,000	468,367,000	433,421,000	401,861,000	'	'	'
Goodwill, Impaired, Accumulated Impairment Loss	'	'	'	-122,227,000	-122,227,000	-327,773,000	-327,773,000	'	'	'
Goodwill	450,618,000	'	420,228,000	344,970,000	346,140,000	105,648,000	74,088,000	32,344,000	'	'
Goodwill, Translation Adjustments	'	'	'	-1,170,000	'	-784,000	'	'	'	'
Goodwill, Acquired During Period	'	'	'	'	'	'	'	'	$0	$32,344,000

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]	'	'
Average Amortization Period (in years)	'12 years	'12 years
Cost	$355,975	$295,136
Accumulated Amortization	-200,969	-185,124
Net Carrying Value	155,006	110,012
Estimated future amortization [Abstract]	'	'
2014 (remainder of year)	5,723	'
2015	25,051	'
2016	24,374	'
2017	20,511	'
2018	19,731	'
Patents [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Average Amortization Period (in years)	'14 years	'14 years
Cost	12,770	12,770
Accumulated Amortization	-9,958	-9,250
Net Carrying Value	2,812	3,520
Trademarks/Tradenames [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Average Amortization Period (in years)	'11 years	'10 years
Cost	117,660	91,884
Accumulated Amortization	-69,304	-65,801
Net Carrying Value	48,356	26,083
Customer relationships [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Average Amortization Period (in years)	'13 years	'12 years
Cost	221,155	187,055
Accumulated Amortization	-118,962	-107,721
Net Carrying Value	102,193	79,334
Other [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Average Amortization Period (in years)	'5 years	'5 years
Cost	4,390	3,427
Accumulated Amortization	-2,745	-2,352
Net Carrying Value	$1,645	$1,075

COMPREHENSIVE_INCOME_LOSS_Deta

COMPREHENSIVE INCOME (LOSS) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Equity [Abstract]	'	'	'	'
Net income (loss)	$21,405	$16,895	($18,793)	($62,089)
Foreign currency translation adjustment	-5,009	4,074	-5,366	1,091
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	886	0	-47	0
Total comprehensive income	$17,282	$20,969	($24,206)	($60,998)

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)

9 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

9 Months Ended

4 Months Ended

9 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

9 Months Ended

Sep. 27, 2014

Sep. 28, 2013

Dec. 31, 2013

Sep. 27, 2014

Sep. 27, 2014

Sep. 28, 2013

Jan. 30, 2014

Jun. 28, 2013

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Sep. 28, 2013

Sep. 19, 2014

Aug. 31, 2011

Jan. 30, 2014

Jan. 30, 2014

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Jan. 30, 2014

Dec. 31, 2013

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Dec. 31, 2013

Nov. 05, 2014

Sep. 27, 2014

Nov. 01, 2013

Sep. 27, 2014

Sep. 27, 2014

Nov. 05, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Apr. 30, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Nov. 01, 2013

Sep. 27, 2014

Nov. 05, 2014

Nov. 05, 2014

Sep. 27, 2014

Nov. 05, 2014

Nov. 05, 2014

Mar. 01, 2014

Jan. 30, 2014

Jun. 28, 2013

Sep. 27, 2014

Dec. 31, 2013

Feb. 16, 2012

Feb. 11, 2011

Dec. 31, 2013

Feb. 16, 2014

Jan. 30, 2014

Jun. 22, 2013

Sep. 27, 2014

Sep. 28, 2013

Dec. 31, 2013

Sep. 27, 2012

Sep. 28, 2013

Mar. 13, 2011

Feb. 28, 2011

Sep. 27, 2014

Jan. 30, 2014

Jan. 30, 2014

Jan. 30, 2014

Sep. 27, 2014

Sep. 28, 2013

Jan. 30, 2014

Sep. 27, 2014

Sep. 28, 2013

Jan. 30, 2014

Jan. 30, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 19, 2014

Sep. 19, 2014

extinguishment portion only [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

Third party fees for 8.25% Senior Secured Notes [Member]

Third party fees for 8.25% Senior Secured Notes [Member]

Third party fees for Term Loan Facility [Member]

Third party fees for Term Loan Facility [Member]

Six Point Five Senior Notes tack on due 2022 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2016 [Member]

Senior Secured Term Loan Facility due 2021 [Member] [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

9.375% Senior notes due 2017 [Member]

9.375% Senior notes due 2017 [Member]

9.375% Senior notes due 2017 [Member]

9.375% Senior notes due 2017 [Member]

9.375% Senior notes due 2017 [Member]

9.375% Senior notes due 2017 [Member]

9.375% Senior notes due 2017 [Member]

9.375% Senior notes due 2017 [Member]

11.75% Senior secured notes due 2013 [Member]

11.75% Senior secured notes due 2013 [Member]

Subordinated debt [Member]

Six Point Five Senior Notes Due 2022 and Term Loan Facility Due 2021 [Member]

Six Point Five Senior Notes Due 2022 and Term Loan Facility Due 2021 [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member]

Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member]

Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member]

Gain (Loss) on Extinguishment of Debt [Member]

Gain (Loss) on Extinguishment of Debt [Member]

Gain (Loss) on Extinguishment of Debt [Member]

Debt Issuance Costs [Member]

modification of debt [Member]

equity offering threshold [Member]

certain non-ordinary course asset sales [Member]

excess cash flow [Member]

excess cash flow [Member]

excess cash flow [Member]

certain issuances of debt [Member]

Threshold for fee calculation [Member]

Option One [Member]

Option Two [Member]

cash used to fund acquisition [Member]

cash used to pay down ABL facility [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Option One [Member]

Option Two [Member]

Debt Limitation One [Member]

Debt Limitation Two [Member]

Debt Limitation Two [Member]

Debt Limitation Two [Member]

Debt Limitation Three [Member] [Member]

Debt Limitation Three [Member] [Member]

Debt Limitation Three [Member] [Member]

Prior to February 1, 2017 [Member]

Prior to February 1, 2017 [Member]

Prior to February 1, 2017 [Member]

Debt and equity transactions limitations [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Canada [Member]

Canadian Subsidiaries [Member]

Purchase Money Indebtedness [Member]

percent increase [Member]

remaining available [Member]

initial base rate [Member]

Purchase Money Indebtedness [Member]

Purchase Money Indebtedness [Member]

Redemption period two [Member]

Redemption period one [Member]

Debt and equity transactions limitations [Member]

debt discount created from January 2014 refinancing [Member]

Term Loan Facility due 2021 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

8.25% senior secured notes due 2018 [Member]

eight point two five senior and nine point three seven five senior unsecured [Member]

eight point two five senior and nine point three seven five senior unsecured [Member]

Six Point Five Senior Notes Due 2022 and Term Loan Facility Due 2021 [Member]

Six Point Five Senior Notes Due 2022 and Term Loan Facility Due 2021 [Member]

eight point two five senior and nine point three seven five senior unsecured [Member]

Six Point Five Senior Notes due 2022 [Member] [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Term Loan Facility due 2021 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]

Six Point Five Senior Notes tack on due 2022 [Member]

Six Point Five Senior Notes tack on due 2022 [Member]

Base Rate [Member]

Libor Rate [Member]

Interest Rate Floor [Member]

eurocurrency loan [Member]

alternate base rate loan [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Purchase Money Indebtedness [Member]

Debt of foreign subsidiaries [Member]

General debt basket [Member]

Purchase Money Indebtedness [Member]

Debt of foreign subsidiaries [Member]

General debt basket [Member]

Redemption period one [Member]

Maximum [Member]

Fixed charge coverage ratio [Member]

Option Three [Member] [Member]

Option One [Member]

Option One [Member]

Option Two [Member]

Option Two [Member]

Option Two [Member]

Base Rate [Member]

Eurodollar [Member]

Maximum [Member]

Minimum [Member]

Debt and equity transactions limitations [Member]

Ply Gem Industries [Member]

Ply Gem Canada [Member]

Canadian Subsidiaries [Member]

Option Two [Member]

Prior to February 1, 2017 [Member]

Option Three [Member] [Member]

Option One [Member]

Option Two [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Ply Gem Industries [Member]

Cash dominion requirement [Member]

Fixed charge coverage ratio [Member]

Cash dominion requirement [Member]

Fixed charge coverage ratio [Member]

Cash dominion requirement [Member]

Cash dominion requirement [Member]

Base Rate [Member]

Redemption period one [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase Commitment, Remaining Minimum Amount Committed

$27,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, less current portion

1,008,525,000

'

817,028,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

395,267,000

0

'

'

'

'

'

'

'

597,558,000

'

0

'

'

'

'

'

'

'

'

'

'

0

'

20,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

725,574,000

'

'

'

'

'

'

0

'

91,454,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term Debt, Current Maturities

-4,300,000

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt, Long-term and Short-term, Combined Amount

1,012,825,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt instrument, face amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000,000

'

430,000,000

430,000,000

'

'

'

'

'

'

'

'

'

'

500,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

40,000,000

800,000,000

'

'

'

'

'

'

'

160,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term Debt, Authorized Redemption Amount, Percentage of Outstanding Principal at 106 Point 50 Redemption Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

40.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate on debt (in hundredths)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4.00%

'

'

'

'

'

'

'

'

'

6.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8.25%

'

'

8.25%

'

'

'

'

'

'

'

9.38%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Extinguishment of debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

705,900,000

'

'

'

'

'

'

'

94,700,000

'

'

'

'

'

'

400,000

724,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net proceeds from debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

427,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unamortized discount

'

'

'

'

'

'

1,900,000

'

'

'

'

'

'

'

10,100,000

'

'

2,200,000

33,658,000

0

'

'

'

'

'

'

'

52,442,000

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

30,426,000

'

'

'

'

'

'

0

'

4,546,000

'

'

'

'

'

'

'

'

'

'

34,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred Finance Costs, Gross

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,100,000

'

Long-term Line of Credit, Noncurrent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,000,000

Unamortized Debt Issuance Expense

25,100,000

'

17,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

14,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt issuance costs

16,721,000

62,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note maturity date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30-Jan-21

'

'

'

'

'

'

'

'

1-Feb-22

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15-Feb-18

'

'

'

'

'

'

'

15-Apr-17

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Redemption price, percentage of principal

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Effective Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.76%

'

'

'

'

'

'

'

'

'

'

4.24%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Redemption price, including premium, percentage of aggregate principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

106.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

103.00%

'

'

'

'

'

'

'

109.38%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term Debt, Required Remaining Amount Outstanding for Redemption at 106 Point 50 Percent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

'

'

'

'

'

'

'

'

'

Long-term Debt, Redemption of Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

84,000,000

'

84,000,000

'

'

'

'

'

64,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Minimum required interest coverage ratio

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing threshold on credit facility under six point five percent notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

350,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum indebtedness under six point five percent notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

575,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Minimum Interest Coverage Ratio Required for Incurring Additional Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'4.00

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase money indebtedness threshold under six point five percent notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35,000,000

'

'

0.1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

foreign debt threshold under the six point five percent notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

60,000,000

'

'

0.15

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

general debt basket threshold under the six point five percent notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

75,000,000

'

'

0.2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity under credit facilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

212,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

300,000,000

250,000,000

250,000,000

'

'

250,000,000

'

'

'

'

'

'

'

'

'

'

'

'

50,000,000

25,000,000

'

'

'

50,000,000

50,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accordion feature line increase

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50,000,000

350,000,000

100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

50,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allowable revolving commitments increase

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

140,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Basis spread on variable interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.50%

1.00%

1.00%

3.00%

2.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.50%

1.75%

2.00%

1.50%

'

'

'

'

'

0.75%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate during period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.72%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Based percentage used to determine excess availability

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25.00%

'

'

'

'

10.00%

12.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Excess availability

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

17,500,000

20,000,000

22,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of equity guaranteed by parent company

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Limitation on new borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

112,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Foreign debt restriction threshold

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Contractual availability

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

224,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Borrowing base availability reflecting of ABL borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

221,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of credit outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Letters of credit outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from issuance of long-term debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

138,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

927,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cumulative early tender premiums

'

'

'

'

'

'

'

-2,500,000

0

-2,520,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-6,000,000

0

-6,000,000

'

'

'

'

'

'

'

'

'

'

'

'

8,493,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payment of accrued interest

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,600,000

'

'

'

'

'

'

'

1,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Extinguishment of Debt, Unamortized Discount Charged to Expense

'

'

'

'

-255,000

0

'

3,800,000

0

3,831,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,700,000

0

3,666,000

'

'

'

'

'

'

'

'

'

-4,773,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Write off of Deferred Debt Issuance Cost

'

'

'

'

'

'

'

1,800,000

0

1,766,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,200,000

0

1,165,000

'

'

'

'

'

'

'

'

'

-2,067,000

0

'

-2,067,000

'

'

'

-300,000

'

'

'

'

'

'

'

'

'

'

'

Gains (Losses) on Extinguishment of Debt

21,364,000

18,948,000

'

15,588,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-8,100,000

'

'

'

'

'

'

'

-10,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Extinguishment of Debt, Gain (Loss), Net of Tax

'

-18,948,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Extinguishment of Debt, Transaction Costs

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

14,700,000

'

'

'

'

'

5,500,000

9,200,000

'

'

'

'

'

'

'

'

'

'

'

'

Gains (Losses) On Modification Or Extinguishment Of Debt

-21,364,000

-18,948,000

'

'

'

'

'

'

'

-18,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain (Loss) on Repurchase of Debt Instrument

-5,776,000

0

'

'

'

'

'

'

'

'

-302,000

0

-5,474,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

debt instrument, periodic payment, principal, percentage basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

accordion feature line increase ratio threshold

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.75

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

prepayment penalty

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

term loan repayment requirements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.00%

50.00%

25.00%

'

'

'

'

'

'

Long-term Debt, Required secured debt Ratio

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.5

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

excess cash flow threshold for prepayment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

excess cash flow subject to prepayment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

100.00%

'

'

'

'

'

Tender Offer Price, Per 1000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,067.50

'

'

'

'

'

'

'

1,108.36

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Early Tender Payment Price, Per 1000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30

'

'

'

'

'

'

'

30

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayments of Long-term Debt

853,075,000

148,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

780,200,000

'

'

'

'

'

'

'

107,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cumulative early tender premiums

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

47,600,000

'

'

'

'

'

'

'

10,300,000

'

'

'

'

'

'

'

'

'

'

52,600,000

61,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Redemption of debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50,100,000

'

'

'

'

'

'

'

1,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Redemption price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1.06188

'

'

'

'

'

'

'

'1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Issuance Cost

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.38%

0.25%

'

'

Line of Credit Facility, Commitment Fee Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000,000

100,000,000

'

'

'

Debt Instrument, Excess Availability length

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

tax receivable agreement indebtedness threshold

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

make whole premium

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

110.18%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

PENSION_PLANS_Details

PENSION PLANS (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
	pension_plan	pension_plan	pension_plan	pension_plan
Compensation and Retirement Disclosure [Abstract]	'	'	'	'
Number of separate pension plans	2	2	2	2
Net periodic benefit costs	'	'	'	'
Service cost	$0	$29	$0	$87
Interest cost	476	440	1,427	1,320
Expected return on plan assets	-567	-513	-1,702	-1,539
Amortization of loss	116	234	347	702
Net periodic benefit expense	$25	$190	$72	$570

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)

9 Months Ended

12 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 27, 2014

Dec. 31, 2011

Dec. 31, 2013

Sep. 27, 2014

Sep. 27, 2014

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Sep. 28, 2013

31-May-13

Sep. 27, 2014

Sep. 27, 2014

Dec. 31, 2013

Sep. 27, 2014

Dec. 31, 2013

indemnification of liabilities in excess of [Member]

attorney fees [Member]

Warranty claims [Member]

Warranty claims [Member]

Warranty claims [Member]

Warranty claims [Member]

warranty accruals acquired in acquisition [Member]

warranty accruals acquired in acquisition [Member]

warranty accruals acquired in acquisition [Member]

class action settlement [Member]

Other Current Liabilities [Member]

Other Current Liabilities [Member]

Other Noncurrent Liabilities [Member]

Other Noncurrent Liabilities [Member]

class action settlement [Member]

class action settlement [Member]

class action settlement [Member]

class action settlement [Member]

Indemnification [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Receivable related to indemnification

$3,000,000

'

$3,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Current liabilities related to indemnifications

500,000

'

400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term liabilities related to indemnifications

2,500,000

'

2,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Product claim liabilities

140,000

'

140,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Multi-employer pension plan withdrawal liability

2,251,000

'

2,362,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other

647,000

'

576,000

2,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Liabilities for contingency

3,038,000

'

3,078,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warranty claims [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warranty liabilities, Current

11,387,000

'

10,861,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warranty liabilities, Noncurrent

32,129,000

'

31,605,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Change in the Company's warranty liabilities [Roll Forward]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance, beginning of period

'

'

'

'

'

40,397,000

40,554,000

42,466,000

37,870,000

5,370,000

0

4,675,000

'

'

'

'

'

Warranty expense during period

'

'

'

'

'

2,897,000

3,827,000

8,209,000

8,197,000

'

'

'

'

'

'

'

'

Settlements made during period

'

'

'

'

'

-5,148,000

-4,012,000

-12,529,000

-10,373,000

'

'

'

'

'

'

'

'

Balance, end of period

'

'

'

'

'

43,516,000

40,369,000

43,516,000

40,369,000

5,370,000

0

4,675,000

'

'

'

'

'

Environmental [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Environmental remediation estimate

'

1,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Environmental liability within current liabilities

300,000

'

300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Environmental liability within other long-term liabilities

1,200,000

'

1,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Litigation Settlement, Amount

5,000,000

'

'

'

-2,500,000

'

'

'

'

'

'

'

'

'

'

'

'

Loss Contingency, Estimate of Possible Loss

'

'

'

'

'

'

'

'

'

'

'

'

$4,600,000

$2,594,000

$0

$2,000,000

$0

ACCRUED_EXPENSES_AND_OTHER_LON2

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2013
Accrued expenses [Abstract]	'	'	'	'	'
Insurance	$9,292,000	'	$9,292,000	'	$3,926,000
Employee compensation and benefits	17,445,000	'	17,445,000	'	8,916,000
Sales and marketing	42,989,000	'	42,989,000	'	34,215,000
Product warranty	11,387,000	'	11,387,000	'	10,861,000
Accrued freight	2,701,000	'	2,701,000	'	1,350,000
Accrued interest	9,813,000	'	9,813,000	'	25,477,000
Accrued environmental liability	456,000	'	456,000	'	463,000
Accrued pension	2,258,000	'	2,258,000	'	2,258,000
Accrued sales returns and discounts	4,063,000	'	4,063,000	'	3,263,000
Accrued taxes	4,418,000	'	4,418,000	'	3,433,000
Other	40,141,000	'	40,141,000	'	18,778,000
Accrued expenses	147,557,000	'	147,557,000	'	112,940,000
Other long-term liabilities [Abstract]	'	'	'	'	'
Insurance	2,043,000	'	2,043,000	'	2,213,000
Pension liabilities	5,176,000	'	5,176,000	'	6,622,000
Multi-employer pension withdrawal liability	2,251,000	'	2,251,000	'	2,362,000
Product warranty	32,129,000	'	32,129,000	'	31,605,000
Long-term product claim liability	140,000	'	140,000	'	140,000
Long-term environmental liability	1,227,000	'	1,227,000	'	1,247,000
Liabilities for tax uncertainties	3,188,000	'	3,188,000	'	2,934,000
Other	4,244,000	'	4,244,000	'	5,437,000
Other long-term liabilities	52,398,000	'	52,398,000	'	52,560,000
Long term incentive plan expense	500,000	200,000	1,500,000	1,100,000	'
Long term incentive plan liabilities	3,300,000	'	3,300,000	'	4,600,000
Other Employee Related Liabilities, Current	2,300,000	'	2,300,000	'	2,900,000
other employee related liabilities, noncurrent	1,000,000	'	1,000,000	'	1,700,000
class action settlement [Member]	'	'	'	'	'
Accrued expenses [Abstract]	'	'	'	'	'
Loss Contingency Accrual, Provision	4,600,000	'	4,600,000	'	'
class action settlement [Member] | Other Noncurrent Liabilities [Member]	'	'	'	'	'
Accrued expenses [Abstract]	'	'	'	'	'
Loss Contingency Accrual, Provision	2,000,000	'	2,000,000	'	0
class action settlement [Member] | Other Current Liabilities [Member]	'	'	'	'	'
Accrued expenses [Abstract]	'	'	'	'	'
Loss Contingency Accrual, Provision	2,594,000	'	2,594,000	'	0
Type of Restructuring [Domain]	'	'	'	'	'
Other long-term liabilities [Abstract]	'	'	'	'	'
Cash payments on restructuring liabilities	'	'	3,835,000	'	'
Windows and Doors [Member] | Type of Restructuring [Domain]	'	'	'	'	'
Other long-term liabilities [Abstract]	'	'	'	'	'
Cash payments on restructuring liabilities	$1,100,000	$1,000,000	$4,400,000	$2,900,000	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2013
Income Tax Contingency [Line Items]	'	'	'	'	'
Estimated effective income tax rate	'	'	9.30%	'	'
Estimated effective income tax rate including discrete items	'	'	45.90%	'	'
Tax expense	$10,514,000	'	$15,900,000	'	'
Valuation Allowances and Reserves, Adjustments	'	'	7,900,000	'	'
Deferred tax liability resulting from goodwill	6,200,000	'	6,200,000	'	'
Increase in tax contingency reserve	'	'	300,000	'	'
Tax receivable agreement adjustment	13,988,000	-6,669,000	14,419,000	1,474,000	'
tax receivable agreement payable	26,042,000	'	26,042,000	'	11,623,000
estimate of maximum liability [Member]	'	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'	'
tax receivable agreement payable	100,000,000	'	100,000,000	'	'
tax receivable agreement expense in the period [Member]	'	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'	'
Tax receivable agreement adjustment	'	'	-14,400,000	'	'
eighty five percentage receivable by affiliate [Member]	'	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'	'
Tax receivable agreement adjustment	'	'	0.85	'	'
fifteen percent retained by Ply Gem [Member]	'	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'	'
Tax receivable agreement adjustment	'	'	0.15	'	'
foreign jurisdiction [Member]	'	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'	'
Book goodwill not amortized	20,200,000	'	20,200,000	'	'
Simonton [Member]	'	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'	'
Valuation Allowance, Deferred Tax Asset, Change in Amount	'	'	$25,000,000	'	'

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Sep. 28, 2013

Sep. 27, 2014

Dec. 31, 2013

23-May-13

14-May-14

Mar. 04, 2014

Sep. 27, 2014

Sep. 27, 2014

Dec. 31, 2012

Dec. 31, 2012

Sep. 28, 2013

Sep. 28, 2013

Stock Options [Member]

Stock Options [Member]

Stock Options [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Board of Directors [Member]

Board of Directors [Member]

Board of Directors [Member]

Board of Directors [Member]

December Award [Member]

December Award [Member]

December Award [Member]

December Award [Member]

member_of_board_of_directors

Board of Directors [Member]

Board of Directors [Member]

Board of Directors [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock options outstanding at beginning of period (in shares)

'

'

'

'

3,285,750

'

3,386,008

'

'

'

'

'

'

'

'

Granted

'

'

'

'

151,147

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

'

'

'

'

$15.11

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period

'

'

'

'

-618,615

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price

'

'

'

'

$1.76

'

'

'

'

'

'

'

'

'

'

Forfeited or expired (in shares)

'

'

'

'

-105,494

'

'

'

'

'

'

'

'

'

'

Stock options outstanding at end of period (in shares)

'

'

'

'

2,712,788

3,285,750

3,386,008

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average exercise price at beginning of period (in dollars per share)

'

'

'

'

$11.04

'

'

'

'

'

'

'

'

'

'

Weighted average exercise price at end of period (in dollars per share)

'

'

'

'

$13.39

$11.04

'

'

'

'

'

'

'

'

'

Weighted average remaining contractual term

'

'

'

'

'5 years 8 months 15 days

'5 years 2 months 25 days

'

'

'

'

'

'

'

'

'

Vested options (in shares)

2,091,234

'

2,091,234

'

'

'

'

'

'

'

'

'

'

'

'

Vesting percentage (in hundredths)

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

'

'

Total unrecognized compensation expense

$2,400,000

'

$2,400,000

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average recognition period of unrecognized compensation expense

'

'

'1 year 9 months 20 days

'

'

'

'

'

'

'

'

'

'

'

'

Restricted Stock [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Restricted shares

'

'

'

'

'

'

'

5,240

3,523

'

'

'

3,886

'

'

Independent members of the Board of Directors receiving award

'

'

'

'

'

'

'

'

'

'

'

3

'

'

'

Compensation expense

$600,000

$600,000

$1,500,000

$1,500,000

'

'

'

'

'

$76,000

$182,000

'

'

$45,000

$90,000

Time period over which award will be expensed

'

'

'

'

'

'

'

'8 months

'10 months

'

'

'

'12 months

'

'

Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price

'

'

'

'

$10.85

'

'

'

'

'

'

'

'

'

'

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2013
			segment	segment
Segment Reporting Information [Line Items]	'	'	'	'	'
Reportable segments	'	'	2	2	'
Net sales	$437,848,000	$407,426,000	$1,116,524,000	$1,032,663,000	'
Operating earnings (loss)	41,927,000	30,920,000	53,575,000	31,010,000	'
Total assets	1,304,862,000	'	1,304,862,000	'	1,042,251,000
Siding, Fencing and Stone [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales	244,416,000	228,214,000	609,419,000	565,010,000	'
Operating earnings (loss)	44,756,000	39,476,000	89,484,000	92,998,000	'
Total assets	722,440,000	'	722,440,000	'	655,252,000
Windows and Doors [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales	193,432,000	179,212,000	507,105,000	467,653,000	'
Operating earnings (loss)	3,773,000	-4,489,000	-17,793,000	-22,549,000	'
Total assets	540,793,000	'	540,793,000	'	305,789,000
Unallocated [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Operating earnings (loss)	-6,602,000	-4,067,000	-18,116,000	-39,439,000	'
Total assets	$41,629,000	'	$41,629,000	'	$81,210,000

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Mar. 30, 2013	Sep. 27, 2014	Sep. 28, 2013
Related Party Transaction [Line Items]	'	'	'	'
Initial public offering costs	'	'	$0	$23,527,000
Officers' Compensation	'	'	'	1,500,000
CI Capital Partners [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Management fees	0	'	0	400,000
Extension in initial term period of agreement	'	'10 years	'	'
Related Party Transaction, Expenses from Transactions with Related Party	'	'	'	400,000
advisory termination fee-ipo [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Initial public offering costs	'	'	'	18,852,000
management fee subsequently expensed in connection with IPO [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Initial public offering costs	'	'	'	$2,682,000

RESTRUCTURING_Details

RESTRUCTURING (Details) (USD $)	3 Months Ended		9 Months Ended		15 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2014	Dec. 31, 2013
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring Reserve	$297,000	'	$297,000	'	'	$1,293,000
Restructuring and Related Cost, Expected Cost	'	'	'	'	2,900,000	'
Restructuring Reserve, Accrual Adjustment	'	'	-173,000	'	'	'
Restructuring Charges	819,000	0	3,012,000	0	'	'
Contract Termination [Member]	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring Reserve	133,000	'	133,000	'	'	157,000
Restructuring and Related Cost, Expected Cost	'	'	'	'	200,000	'
Restructuring Reserve, Accrual Adjustment	'	'	-24,000	'	'	'
Restructuring Charges	'	'	0	'	'	'
Payments for Restructuring	'	'	0	'	'	'
Employee Relocation [Member]	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring Reserve	87,000	'	87,000	'	'	603,000
Restructuring and Related Cost, Expected Cost	'	'	'	'	1,100,000	'
Restructuring Reserve, Accrual Adjustment	'	'	-80,000	'	'	'
Restructuring Charges	'	'	49,000	'	'	'
Payments for Restructuring	'	'	-485,000	'	'	'
Other Restructuring [Member]	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring Reserve	77,000	'	77,000	'	'	533,000
Restructuring and Related Cost, Expected Cost	'	'	'	'	1,600,000	'
Restructuring Reserve, Accrual Adjustment	'	'	-69,000	'	'	'
Restructuring Charges	'	'	2,963,000	'	'	'
Payments for Restructuring	'	'	-3,350,000	'	'	'
Ply Gem Canada [Member]	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Payments for Restructuring	'	'	-3,835,000	'	'	'
Siding, Fencing and Stone [Member]	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring Charges	0	0	0	0	'	'
Windows and Doors [Member]	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring Charges	819,000	0	3,012,000	0	'	'
Windows and Doors [Member] | Ply Gem Canada [Member]	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Payments for Restructuring	($1,100,000)	($1,000,000)	($4,400,000)	($2,900,000)	'	'

GUARANTORNONGUARANTOR_FINANCIA2

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Statements of Operations (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2013
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]	'	'	'	'	'
Net sales	$437,848,000	$407,426,000	$1,116,524,000	$1,032,663,000	'
Cost of products sold	339,259,000	323,258,000	890,717,000	832,389,000	'
Gross profit	98,589,000	84,168,000	225,807,000	200,274,000	'
Operating expenses:	'	'	'	'	'
Selling, general and administrative expenses	51,355,000	47,597,000	156,391,000	131,162,000	'
Intercompany administrative charges	0	0	0	0	'
Initial public offering costs	'	'	0	23,527,000	'
Amortization of intangible assets	5,307,000	5,651,000	15,841,000	14,575,000	'
Total operating expenses	56,662,000	53,248,000	172,232,000	169,264,000	'
Operating earnings	41,927,000	30,920,000	53,575,000	31,010,000	'
Foreign currency (loss) gain	-766,000	-376,000	-517,000	-755,000	'
Intercompany interest	0	0	0	0	'
Interest expense	-16,300,000	-22,045,000	-52,065,000	-70,605,000	'
Interest income	18,000	285,000	64,000	359,000	'
Tax receivable agreement liability adjustment	13,988,000	-6,669,000	14,419,000	1,474,000	'
Gains (Losses) on Extinguishment of Debt	'	'	21,364,000	18,948,000	'
Intercompany administrative income	0	0	0	0	'
Equity in subsidiaries' income	0	0	0	0	'
Income (Loss) before provision (benefit) for income taxes	10,891,000	15,453,000	-34,726,000	-60,413,000	'
Provision (benefit) for income taxes	-10,514,000	-1,442,000	-15,933,000	1,676,000	'
Net income (loss)	21,405,000	16,895,000	-18,793,000	-62,089,000	'
Other comprehensive income (loss):	'	'	'	'	'
Currency translation	-5,009,000	4,074,000	-5,366,000	1,091,000	-2,900,000
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	886,000	0	-47,000	0	'
Total comprehensive income	17,282,000	20,969,000	-24,206,000	-60,998,000	'
Income (Loss) from Operations before Extraordinary Items	10,891,000	15,453,000	-34,726,000	-60,413,000	'
Guarantor Ply Gem Holdings, Inc. [Member]	'	'	'	'	'
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]	'	'	'	'	'
Net sales	0	0	0	0	'
Cost of products sold	0	0	0	0	'
Gross profit	0	0	0	0	'
Operating expenses:	'	'	'	'	'
Selling, general and administrative expenses	0	0	0	0	'
Intercompany administrative charges	0	0	0	0	'
Initial public offering costs	'	'	'	0	'
Amortization of intangible assets	0	0	0	0	'
Total operating expenses	0	0	0	0	'
Operating earnings	0	0	0	0	'
Foreign currency (loss) gain	0	0	0	0	'
Intercompany interest	0	0	0	0	'
Interest expense	0	0	0	0	'
Interest income	0	0	0	0	'
Tax receivable agreement liability adjustment	0	0	0	0	'
Gains (Losses) on Extinguishment of Debt	'	'	0	0	'
Intercompany administrative income	0	0	0	0	'
Equity in subsidiaries' income	21,405,000	16,895,000	-18,793,000	-62,089,000	'
Income (Loss) before provision (benefit) for income taxes	21,405,000	16,895,000	-18,793,000	-62,089,000	'
Provision (benefit) for income taxes	0	0	0	0	'
Net income (loss)	21,405,000	16,895,000	-18,793,000	-62,089,000	'
Other comprehensive income (loss):	'	'	'	'	'
Currency translation	0	0	0	0	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	0	'	0	'	'
Total comprehensive income	21,405,000	16,895,000	-18,793,000	-62,089,000	'
Income (Loss) from Operations before Extraordinary Items	0	0	0	0	'
Issuer Ply Gem Industries, Inc. [Member]	'	'	'	'	'
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]	'	'	'	'	'
Net sales	0	0	0	0	'
Cost of products sold	0	0	0	0	'
Gross profit	0	0	0	0	'
Operating expenses:	'	'	'	'	'
Selling, general and administrative expenses	6,602,000	4,067,000	18,116,000	15,912,000	'
Intercompany administrative charges	0	0	0	0	'
Initial public offering costs	'	'	'	23,527,000	'
Amortization of intangible assets	0	0	0	0	'
Total operating expenses	6,602,000	4,067,000	18,116,000	39,439,000	'
Operating earnings	-6,602,000	-4,067,000	-18,116,000	-39,439,000	'
Foreign currency (loss) gain	0	0	0	0	'
Intercompany interest	13,328,000	17,842,000	45,352,000	59,992,000	'
Interest expense	-16,296,000	-22,070,000	-52,033,000	-70,583,000	'
Interest income	1,000	1,000	4,000	6,000	'
Tax receivable agreement liability adjustment	13,988,000	-6,669,000	14,419,000	1,474,000	'
Gains (Losses) on Extinguishment of Debt	'	'	21,364,000	18,948,000	'
Intercompany administrative income	5,575,000	6,176,000	17,341,000	20,181,000	'
Equity in subsidiaries' income	39,387,000	12,344,000	24,442,000	-11,824,000	'
Income (Loss) before provision (benefit) for income taxes	21,405,000	16,895,000	-18,793,000	-62,089,000	'
Provision (benefit) for income taxes	0	0	0	0	'
Net income (loss)	21,405,000	16,895,000	-18,793,000	-62,089,000	'
Other comprehensive income (loss):	'	'	'	'	'
Currency translation	0	0	0	0	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	0	'	0	'	'
Total comprehensive income	21,405,000	16,895,000	-18,793,000	-62,089,000	'
Income (Loss) from Operations before Extraordinary Items	-17,982,000	4,551,000	-43,235,000	-50,265,000	'
Guarantor Subsidiaries [Member]	'	'	'	'	'
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]	'	'	'	'	'
Net sales	352,856,000	316,548,000	905,393,000	872,528,000	'
Cost of products sold	275,938,000	256,912,000	728,675,000	713,064,000	'
Gross profit	76,918,000	59,636,000	176,718,000	159,464,000	'
Operating expenses:	'	'	'	'	'
Selling, general and administrative expenses	28,502,000	26,780,000	90,553,000	83,032,000	'
Intercompany administrative charges	4,528,000	4,235,000	12,774,000	15,134,000	'
Initial public offering costs	'	'	'	0	'
Amortization of intangible assets	4,008,000	4,221,000	11,793,000	12,629,000	'
Total operating expenses	37,038,000	35,236,000	115,120,000	110,795,000	'
Operating earnings	39,880,000	24,400,000	61,598,000	48,669,000	'
Foreign currency (loss) gain	0	0	0	0	'
Intercompany interest	-11,723,000	-17,509,000	-42,753,000	-59,238,000	'
Interest expense	-4,000	-9,000	-30,000	-28,000	'
Interest income	4,000	165,000	24,000	181,000	'
Tax receivable agreement liability adjustment	0	0	0	0	'
Gains (Losses) on Extinguishment of Debt	'	'	0	0	'
Intercompany administrative income	0	0	0	0	'
Equity in subsidiaries' income	0	0	0	0	'
Income (Loss) before provision (benefit) for income taxes	28,157,000	7,047,000	18,839,000	-10,416,000	'
Provision (benefit) for income taxes	-11,159,000	-2,124,000	-21,134,000	1,866,000	'
Net income (loss)	39,316,000	9,171,000	39,973,000	-12,282,000	'
Other comprehensive income (loss):	'	'	'	'	'
Currency translation	0	0	0	0	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	0	'	0	'	'
Total comprehensive income	39,316,000	9,171,000	39,973,000	-12,282,000	'
Income (Loss) from Operations before Extraordinary Items	28,157,000	7,047,000	18,839,000	-10,416,000	'
Non-Guarantor Subsidiary [Member]	'	'	'	'	'
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]	'	'	'	'	'
Net sales	84,992,000	90,878,000	211,131,000	160,135,000	'
Cost of products sold	63,321,000	66,346,000	162,042,000	119,325,000	'
Gross profit	21,671,000	24,532,000	49,089,000	40,810,000	'
Operating expenses:	'	'	'	'	'
Selling, general and administrative expenses	16,251,000	16,750,000	47,722,000	32,218,000	'
Intercompany administrative charges	1,047,000	1,941,000	4,567,000	5,047,000	'
Initial public offering costs	'	'	'	0	'
Amortization of intangible assets	1,299,000	1,430,000	4,048,000	1,946,000	'
Total operating expenses	18,597,000	20,121,000	56,337,000	39,211,000	'
Operating earnings	3,074,000	4,411,000	-7,248,000	1,599,000	'
Foreign currency (loss) gain	-766,000	-376,000	-517,000	-755,000	'
Intercompany interest	-1,605,000	-333,000	-2,599,000	-754,000	'
Interest expense	0	34,000	-2,000	6,000	'
Interest income	13,000	119,000	36,000	172,000	'
Tax receivable agreement liability adjustment	0	0	0	0	'
Gains (Losses) on Extinguishment of Debt	'	'	0	0	'
Intercompany administrative income	0	0	0	0	'
Equity in subsidiaries' income	0	0	0	0	'
Income (Loss) before provision (benefit) for income taxes	716,000	3,855,000	-10,330,000	268,000	'
Provision (benefit) for income taxes	645,000	682,000	5,201,000	-190,000	'
Net income (loss)	71,000	3,173,000	-15,531,000	458,000	'
Other comprehensive income (loss):	'	'	'	'	'
Currency translation	-5,009,000	4,074,000	-5,366,000	1,091,000	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	886,000	'	-47,000	'	'
Total comprehensive income	-4,052,000	7,247,000	-20,944,000	1,549,000	'
Income (Loss) from Operations before Extraordinary Items	716,000	3,855,000	-10,330,000	268,000	'
Consolidating Adjustments [Member]	'	'	'	'	'
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]	'	'	'	'	'
Net sales	0	0	0	0	'
Cost of products sold	0	0	0	0	'
Gross profit	0	0	0	0	'
Operating expenses:	'	'	'	'	'
Selling, general and administrative expenses	0	0	0	0	'
Intercompany administrative charges	-5,575,000	-6,176,000	-17,341,000	-20,181,000	'
Initial public offering costs	'	'	'	0	'
Amortization of intangible assets	0	0	0	0	'
Total operating expenses	-5,575,000	-6,176,000	-17,341,000	-20,181,000	'
Operating earnings	5,575,000	6,176,000	17,341,000	20,181,000	'
Foreign currency (loss) gain	0	0	0	0	'
Intercompany interest	0	0	0	0	'
Interest expense	0	0	0	0	'
Interest income	0	0	0	0	'
Tax receivable agreement liability adjustment	0	0	0	0	'
Gains (Losses) on Extinguishment of Debt	'	'	0	0	'
Intercompany administrative income	-5,575,000	-6,176,000	-17,341,000	-20,181,000	'
Equity in subsidiaries' income	-60,792,000	-29,239,000	-5,649,000	73,913,000	'
Income (Loss) before provision (benefit) for income taxes	-60,792,000	-29,239,000	-5,649,000	73,913,000	'
Provision (benefit) for income taxes	0	0	0	0	'
Net income (loss)	-60,792,000	-29,239,000	-5,649,000	73,913,000	'
Other comprehensive income (loss):	'	'	'	'	'
Currency translation	0	0	0	0	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	0	'	0	'	'
Total comprehensive income	-60,792,000	-29,239,000	-5,649,000	73,913,000	'
Income (Loss) from Operations before Extraordinary Items	$0	$0	$0	$0	'

GUARANTORNONGUARANTOR_FINANCIA3

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Balance Sheet (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2013	Jun. 29, 2013	Dec. 31, 2012
Proceeds from (Repayments of) Lines of Credit	$20,000	($1,000)	'	'	'
Current Assets:	'	'	'	'	'
Cash and cash equivalents	26,782	23,116	69,801	23,116	27,194
Accounts receivable, net	278,138	'	140,062	'	'
Inventories:	'	'	'	'	'
Raw materials	75,858	'	51,313	'	'
Work in process	28,359	'	23,817	'	'
Finished goods	71,490	'	60,340	'	'
Total inventory	175,707	'	135,470	'	'
Prepaid expenses and other current assets	20,502	'	23,214	'	'
Deferred income taxes	6,554	'	3,178	'	'
Total current assets	507,683	'	371,725	'	'
Investments in subsidiaries	0	'	0	'	'
Property and Equipment, at cost:	'	'	'	'	'
Land	8,017	'	4,528	'	'
Buildings and improvements	65,670	'	43,691	'	'
Machinery and equipment	360,775	'	321,614	'	'
Total property and equipment	434,462	'	369,833	'	'
Less accumulated depreciation	-273,893	'	-258,186	'	'
Total property and equipment, net	160,569	'	111,647	'	'
Other Assets:	'	'	'	'	'
Intangible assets, net	155,006	'	110,012	'	'
Goodwill	450,618	'	420,228	'	'
Deferred income taxes	0	'	5,406	'	'
Intercompany note receivable	0	'	0	'	'
Other	30,986	'	23,233	'	'
Total other assets	636,610	'	558,879	'	'
Total Assets	1,304,862	'	1,042,251	'	'
Long-term Debt, Current Maturities	4,300	'	0	'	'
Current Liabilities:	'	'	'	'	'
Accounts payable	116,976	'	82,981	'	'
Accrued expenses	147,557	'	112,940	'	'
Total current liabilities	268,833	'	195,921	'	'
Deferred income taxes	22,520	'	17,115	'	'
Intercompany note payable	0	'	0	'	'
tax receivable agreement payable	26,042	'	11,623	'	'
Other long-term liabilities	52,398	'	52,560	'	'
Long-term debt, less current portion	1,008,525	'	817,028	'	'
Commitments and contingencies	'	'	'	'	'
Stockholders' Equity (Deficit):	'	'	'	'	'
Preferred stock	0	'	0	'	'
Common stock	678	'	672	'	'
Additional paid-in-capital	744,529	'	741,789	'	'
(Accumulated deficit) retained earnings	-810,036	'	-791,243	'	'
Accumulated other comprehensive loss	-8,627	'	-3,214	'	'
Total stockholders' deficit	-73,456	'	-51,996	'	'
Total Liabilities and Stockholder's Deficit	1,304,862	'	1,042,251	'	'
Guarantor Ply Gem Holdings, Inc. [Member]	'	'	'	'	'
Proceeds from (Repayments of) Lines of Credit	0	0	'	'	'
Current Assets:	'	'	'	'	'
Cash and cash equivalents	0	'	0	0	0
Accounts receivable, net	0	'	0	'	'
Inventories:	'	'	'	'	'
Raw materials	0	'	0	'	'
Work in process	0	'	0	'	'
Finished goods	0	'	0	'	'
Total inventory	0	'	0	'	'
Prepaid expenses and other current assets	0	'	0	'	'
Deferred income taxes	0	'	0	'	'
Total current assets	0	'	0	'	'
Investments in subsidiaries	-73,456	'	-51,996	'	'
Property and Equipment, at cost:	'	'	'	'	'
Land	0	'	0	'	'
Buildings and improvements	0	'	0	'	'
Machinery and equipment	0	'	0	'	'
Total property and equipment	0	'	0	'	'
Less accumulated depreciation	0	'	0	'	'
Total property and equipment, net	0	'	0	'	'
Other Assets:	'	'	'	'	'
Intangible assets, net	0	'	0	'	'
Goodwill	0	'	0	'	'
Deferred income taxes	'	'	0	'	'
Intercompany note receivable	0	'	0	'	'
Other	0	'	0	'	'
Total other assets	0	'	0	'	'
Total Assets	-73,456	'	-51,996	'	'
Long-term Debt, Current Maturities	0	'	'	'	'
Current Liabilities:	'	'	'	'	'
Accounts payable	0	'	0	'	'
Accrued expenses	0	'	0	'	'
Total current liabilities	0	'	0	'	'
Deferred income taxes	0	'	0	'	'
Intercompany note payable	0	'	0	'	'
tax receivable agreement payable	0	'	0	'	'
Other long-term liabilities	0	'	0	'	'
Long-term debt, less current portion	0	'	0	'	'
Commitments and contingencies	'	'	'	'	'
Stockholders' Equity (Deficit):	'	'	'	'	'
Preferred stock	0	'	0	'	'
Common stock	678	'	672	'	'
Additional paid-in-capital	744,529	'	741,789	'	'
(Accumulated deficit) retained earnings	-810,036	'	-791,243	'	'
Accumulated other comprehensive loss	-8,627	'	-3,214	'	'
Total stockholders' deficit	-73,456	'	-51,996	'	'
Total Liabilities and Stockholder's Deficit	-73,456	'	-51,996	'	'
Issuer Ply Gem Industries, Inc. [Member]	'	'	'	'	'
Proceeds from (Repayments of) Lines of Credit	20,000	-1,000	'	'	'
Current Assets:	'	'	'	'	'
Cash and cash equivalents	12,151	'	57,800	16,643	23,332
Accounts receivable, net	0	'	0	'	'
Inventories:	'	'	'	'	'
Raw materials	0	'	0	'	'
Work in process	0	'	0	'	'
Finished goods	0	'	0	'	'
Total inventory	0	'	0	'	'
Prepaid expenses and other current assets	461	'	613	'	'
Deferred income taxes	0	'	0	'	'
Total current assets	12,612	'	58,413	'	'
Investments in subsidiaries	-8,108	'	-229,668	'	'
Property and Equipment, at cost:	'	'	'	'	'
Land	0	'	0	'	'
Buildings and improvements	0	'	0	'	'
Machinery and equipment	2,701	'	3,275	'	'
Total property and equipment	2,701	'	3,275	'	'
Less accumulated depreciation	-1,967	'	-1,385	'	'
Total property and equipment, net	734	'	1,890	'	'
Other Assets:	'	'	'	'	'
Intangible assets, net	0	'	0	'	'
Goodwill	0	'	0	'	'
Deferred income taxes	'	'	0	'	'
Intercompany note receivable	953,510	'	958,631	'	'
Other	28,283	'	20,907	'	'
Total other assets	981,793	'	979,538	'	'
Total Assets	987,031	'	810,173	'	'
Long-term Debt, Current Maturities	4,300	'	'	'	'
Current Liabilities:	'	'	'	'	'
Accounts payable	541	'	601	'	'
Accrued expenses	15,756	'	31,056	'	'
Total current liabilities	20,597	'	31,657	'	'
Deferred income taxes	0	'	0	'	'
Intercompany note payable	0	'	0	'	'
tax receivable agreement payable	26,042	'	11,623	'	'
Other long-term liabilities	5,323	'	1,861	'	'
Long-term debt, less current portion	1,008,525	'	817,028	'	'
Commitments and contingencies	'	'	'	'	'
Stockholders' Equity (Deficit):	'	'	'	'	'
Preferred stock	0	'	0	'	'
Common stock	678	'	672	'	'
Additional paid-in-capital	744,529	'	741,789	'	'
(Accumulated deficit) retained earnings	-810,036	'	-791,243	'	'
Accumulated other comprehensive loss	-8,627	'	-3,214	'	'
Total stockholders' deficit	-73,456	'	-51,996	'	'
Total Liabilities and Stockholder's Deficit	987,031	'	810,173	'	'
Guarantor Subsidiaries [Member]	'	'	'	'	'
Proceeds from (Repayments of) Lines of Credit	0	0	'	'	'
Current Assets:	'	'	'	'	'
Cash and cash equivalents	-3,427	'	-4,970	-7,979	-4,307
Accounts receivable, net	229,183	'	110,475	'	'
Inventories:	'	'	'	'	'
Raw materials	62,437	'	41,593	'	'
Work in process	27,018	'	22,781	'	'
Finished goods	52,699	'	42,751	'	'
Total inventory	142,154	'	107,125	'	'
Prepaid expenses and other current assets	15,494	'	17,270	'	'
Deferred income taxes	6,554	'	2,825	'	'
Total current assets	389,958	'	232,725	'	'
Investments in subsidiaries	0	'	0	'	'
Property and Equipment, at cost:	'	'	'	'	'
Land	7,100	'	3,565	'	'
Buildings and improvements	60,030	'	38,059	'	'
Machinery and equipment	341,481	'	300,089	'	'
Total property and equipment	408,611	'	341,713	'	'
Less accumulated depreciation	-264,168	'	-249,344	'	'
Total property and equipment, net	144,443	'	92,369	'	'
Other Assets:	'	'	'	'	'
Intangible assets, net	128,345	'	77,968	'	'
Goodwill	415,386	'	383,042	'	'
Deferred income taxes	'	'	0	'	'
Intercompany note receivable	0	'	0	'	'
Other	2,703	'	2,326	'	'
Total other assets	546,434	'	463,336	'	'
Total Assets	1,080,835	'	788,430	'	'
Long-term Debt, Current Maturities	0	'	'	'	'
Current Liabilities:	'	'	'	'	'
Accounts payable	91,518	'	66,847	'	'
Accrued expenses	106,557	'	62,120	'	'
Total current liabilities	198,075	'	128,967	'	'
Deferred income taxes	14,784	'	9,005	'	'
Intercompany note payable	842,051	'	859,768	'	'
tax receivable agreement payable	0	'	0	'	'
Other long-term liabilities	42,880	'	46,315	'	'
Long-term debt, less current portion	0	'	0	'	'
Commitments and contingencies	'	'	'	'	'
Stockholders' Equity (Deficit):	'	'	'	'	'
Preferred stock	0	'	0	'	'
Common stock	0	'	0	'	'
Additional paid-in-capital	622,281	'	423,584	'	'
(Accumulated deficit) retained earnings	-639,236	'	-679,209	'	'
Accumulated other comprehensive loss	0	'	0	'	'
Total stockholders' deficit	-16,955	'	-255,625	'	'
Total Liabilities and Stockholder's Deficit	1,080,835	'	788,430	'	'
Non-Guarantor Subsidiary [Member]	'	'	'	'	'
Proceeds from (Repayments of) Lines of Credit	0	0	'	'	'
Current Assets:	'	'	'	'	'
Cash and cash equivalents	18,058	'	16,971	14,452	8,169
Accounts receivable, net	48,955	'	29,587	'	'
Inventories:	'	'	'	'	'
Raw materials	13,421	'	9,720	'	'
Work in process	1,341	'	1,036	'	'
Finished goods	18,791	'	17,589	'	'
Total inventory	33,553	'	28,345	'	'
Prepaid expenses and other current assets	4,547	'	5,331	'	'
Deferred income taxes	0	'	353	'	'
Total current assets	105,113	'	80,587	'	'
Investments in subsidiaries	0	'	0	'	'
Property and Equipment, at cost:	'	'	'	'	'
Land	917	'	963	'	'
Buildings and improvements	5,640	'	5,632	'	'
Machinery and equipment	16,593	'	18,250	'	'
Total property and equipment	23,150	'	24,845	'	'
Less accumulated depreciation	-7,758	'	-7,457	'	'
Total property and equipment, net	15,392	'	17,388	'	'
Other Assets:	'	'	'	'	'
Intangible assets, net	26,661	'	32,044	'	'
Goodwill	35,232	'	37,186	'	'
Deferred income taxes	'	'	5,406	'	'
Intercompany note receivable	0	'	0	'	'
Other	0	'	0	'	'
Total other assets	61,893	'	74,636	'	'
Total Assets	182,398	'	172,611	'	'
Long-term Debt, Current Maturities	0	'	'	'	'
Current Liabilities:	'	'	'	'	'
Accounts payable	24,917	'	15,533	'	'
Accrued expenses	25,244	'	19,764	'	'
Total current liabilities	50,161	'	35,297	'	'
Deferred income taxes	7,736	'	8,110	'	'
Intercompany note payable	111,459	'	98,863	'	'
tax receivable agreement payable	0	'	0	'	'
Other long-term liabilities	4,195	'	4,384	'	'
Long-term debt, less current portion	0	'	0	'	'
Commitments and contingencies	'	'	'	'	'
Stockholders' Equity (Deficit):	'	'	'	'	'
Preferred stock	0	'	0	'	'
Common stock	0	'	0	'	'
Additional paid-in-capital	13,581	'	12,727	'	'
(Accumulated deficit) retained earnings	636	'	16,167	'	'
Accumulated other comprehensive loss	-5,370	'	-2,937	'	'
Total stockholders' deficit	8,847	'	25,957	'	'
Total Liabilities and Stockholder's Deficit	182,398	'	172,611	'	'
Consolidating Adjustments [Member]	'	'	'	'	'
Proceeds from (Repayments of) Lines of Credit	0	0	'	'	'
Current Assets:	'	'	'	'	'
Cash and cash equivalents	0	'	0	0	0
Accounts receivable, net	0	'	0	'	'
Inventories:	'	'	'	'	'
Raw materials	0	'	0	'	'
Work in process	0	'	0	'	'
Finished goods	0	'	0	'	'
Total inventory	0	'	0	'	'
Prepaid expenses and other current assets	0	'	0	'	'
Deferred income taxes	0	'	0	'	'
Total current assets	0	'	0	'	'
Investments in subsidiaries	81,564	'	281,664	'	'
Property and Equipment, at cost:	'	'	'	'	'
Land	0	'	0	'	'
Buildings and improvements	0	'	0	'	'
Machinery and equipment	0	'	0	'	'
Total property and equipment	0	'	0	'	'
Less accumulated depreciation	0	'	0	'	'
Total property and equipment, net	0	'	0	'	'
Other Assets:	'	'	'	'	'
Intangible assets, net	0	'	0	'	'
Goodwill	0	'	0	'	'
Deferred income taxes	'	'	0	'	'
Intercompany note receivable	-953,510	'	-958,631	'	'
Other	0	'	0	'	'
Total other assets	-953,510	'	-958,631	'	'
Total Assets	-871,946	'	-676,967	'	'
Long-term Debt, Current Maturities	0	'	'	'	'
Current Liabilities:	'	'	'	'	'
Accounts payable	0	'	0	'	'
Accrued expenses	0	'	0	'	'
Total current liabilities	0	'	0	'	'
Deferred income taxes	0	'	0	'	'
Intercompany note payable	-953,510	'	-958,631	'	'
tax receivable agreement payable	0	'	0	'	'
Other long-term liabilities	0	'	0	'	'
Long-term debt, less current portion	0	'	0	'	'
Commitments and contingencies	'	'	'	'	'
Stockholders' Equity (Deficit):	'	'	'	'	'
Preferred stock	0	'	0	'	'
Common stock	-678	'	-672	'	'
Additional paid-in-capital	-1,380,391	'	-1,178,100	'	'
(Accumulated deficit) retained earnings	1,448,636	'	1,454,285	'	'
Accumulated other comprehensive loss	13,997	'	6,151	'	'
Total stockholders' deficit	81,564	'	281,664	'	'
Total Liabilities and Stockholder's Deficit	($871,946)	'	($676,967)	'	'

GUARANTORNONGUARANTOR_FINANCIA4

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Statement of Cash Flows (Details) (USD $)	9 Months Ended												12 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 31, 2013
			Guarantor Ply Gem Holdings, Inc. [Member]	Guarantor Ply Gem Holdings, Inc. [Member]	Issuer Ply Gem Industries, Inc. [Member]	Issuer Ply Gem Industries, Inc. [Member]	Guarantor Subsidiaries [Member]	Guarantor Subsidiaries [Member]	Non-Guarantor Subsidiary [Member]	Non-Guarantor Subsidiary [Member]	Consolidating Adjustments [Member]	Consolidating Adjustments [Member]	IPO net proceeds [Member]
Cash flows from operating activities:	'	'	'	'	'	'	'	'	'	'	'	'	'
Net income (loss)	($18,793,000)	($62,089,000)	($18,793,000)	($62,089,000)	($18,793,000)	($62,089,000)	$39,973,000	($12,282,000)	($15,531,000)	$458,000	($5,649,000)	$73,913,000	'
Adjustments to reconcile net loss to cash provided by (used in) operating activities:	'	'	'	'	'	'	'	'	'	'	'	'	'
Depreciation and amortization expense	33,916,000	32,983,000	0	0	486,000	315,000	27,239,000	28,744,000	6,191,000	3,924,000	0	0	'
Fair-value premium on purchased inventory	38,000	2,015,000	0	0	0	0	38,000	0	0	2,015,000	0	0	'
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	-264,000	-358,000	0	'	0	'	-264,000	'	0	'	0	'	'
Restructuring Costs	3,012,000	0	0	'	0	'	0	'	3,012,000	'	0	'	'
Non-cash interest expense, net	11,606,000	9,457,000	0	0	11,606,000	9,457,000	0	0	0	0	0	0	'
(Gain) Loss on foreign currency transactions	-517,000	-755,000	0	0	0	0	0	0	-517,000	-755,000	0	0	'
Litigation Settlement, Amount	-5,000,000	'	0	'	0	'	4,593,000	'	0	'	0	'	'
Gains (Losses) On Modification Or Extinguishment Of Debt	21,364,000	18,948,000	0	0	-21,364,000	18,948,000	0	0	0	0	0	0	'
Management fee write off--prepaid	0	2,682,000	'	0	'	2,682,000	'	0	'	0	'	0	'
Initial public offering costs	0	-23,527,000	'	0	'	-23,527,000	'	0	'	0	'	0	'
Stock based compensation	1,672,000	1,631,000	0	0	1,672,000	1,631,000	0	0	0	0	0	0	'
Deferred income taxes	-17,195,000	1,765,000	0	0	0	0	-22,227,000	1,937,000	5,032,000	-172,000	0	0	'
Tax receivable agreement liability adjustment	14,419,000	1,474,000	0	0	14,419,000	1,474,000	0	0	0	0	0	0	'
(Decrease) increase in tax uncertainty, net of valuation allowance	254,000	-1,279,000	0	0	0	0	254,000	-1,279,000	0	0	0	0	'
Equity Income In Consolidated Subsidiaries	0	0	18,793,000	62,089,000	-24,442,000	11,824,000	0	0	0	0	5,649,000	-73,913,000	'
Other	-224,000	-5,000	0	0	0	0	-50,000	-5,000	-174,000	0	0	0	'
Changes in operating assets and liabilities:	'	'	'	'	'	'	'	'	'	'	'	'	'
Accounts receivable, net	-102,728,000	-75,403,000	0	0	0	0	-81,439,000	-67,244,000	-21,289,000	-8,159,000	0	0	'
Inventories	-24,074,000	-11,730,000	0	0	0	0	-17,394,000	-13,605,000	-6,680,000	1,875,000	0	0	'
Prepaid expenses and other current assets	2,607,000	-5,181,000	0	0	189,000	-5,322,000	2,673,000	-294,000	-255,000	435,000	0	0	'
Accounts payable	15,180,000	-4,192,000	0	0	-60,000	107,000	5,873,000	3,142,000	9,367,000	-7,441,000	0	0	'
Accrued expenses	-1,468,000	26,552,000	0	0	-18,259,000	-2,713,000	11,865,000	17,428,000	4,926,000	11,837,000	0	0	'
advisory termination fee to affiliate	0	-18,852,000	'	0	'	-18,852,000	'	0	'	0	'	0	'
Cash payments on restructuring liabilities	-4,412,000	-2,893,000	0	0	0	0	-577,000	-2,535,000	-3,835,000	-358,000	0	0	'
Other	4,571,000	-912,000	0	0	2,000	0	-1,997,000	87,000	6,566,000	-999,000	0	0	'
Net cash used in operating activities	-55,409,000	-84,632,000	0	0	-11,816,000	-42,538,000	-31,440,000	-46,264,000	-12,153,000	4,170,000	0	0	'
Cash flows from investing activities:	'	'	'	'	'	'	'	'	'	'	'	'	'
Capital expenditures	-14,524,000	-16,314,000	0	0	-1,075,000	-542,000	-11,907,000	-15,014,000	-1,542,000	-758,000	0	0	'
Payments to Acquire Businesses, Net of Cash Acquired	-130,856,000	-99,282,000	0	0	-130,856,000	-99,282,000	0	0	0	0	0	0	'
Proceeds from sale of assets	744,000	24,000	0	0	0	0	109,000	24,000	635,000	0	0	0	'
Net cash used in investing activities	-144,636,000	-115,572,000	0	0	-131,931,000	-99,824,000	-11,798,000	-14,990,000	-907,000	-758,000	0	0	'
Cash flows from financing activities:	'	'	'	'	'	'	'	'	'	'	'	'	'
Proceeds from Issuance of Senior Long-term Debt	1,067,725,000	0	0	'	1,067,725,000	'	0	'	0	'	0	'	'
Net revolver borrowings (payments)	20,000,000	-1,000,000	0	0	20,000,000	-1,000,000	0	0	0	0	0	0	'
Payment of early call premium	-61,142,000	-8,520,000	'	0	'	8,520,000	'	0	'	0	'	0	'
Repayments of Senior Debt	-853,075,000	-148,000,000	0	0	-853,075,000	-148,000,000	0	0	0	0	0	0	'
Payments of Debt Extinguishment Costs	-61,142,000	'	0	'	-61,142,000	'	0	'	0	'	0	'	'
Proceeds from Stock Options Exercised	1,073,000	0	0	'	1,073,000	'	0	'	0	'	0	'	'
Proceeds from Issuance of Common Stock	0	353,407,000	'	0	'	353,407,000	'	0	'	0	'	0	353,407,000
Proceeds from intercompany investment	0	0	0	0	59,762,000	-60,152,000	-44,781,000	-57,582,000	-14,981,000	-2,570,000	0	0	'
Payments of Debt Issuance Costs	-16,721,000	-62,000	0	0	-16,721,000	-62,000	0	0	0	0	0	0	'
Net cash provided by financing activities	157,860,000	195,825,000	0	0	98,098,000	135,673,000	44,781,000	57,582,000	14,981,000	2,570,000	0	0	'
Impact of exchange rate movements on cash	-834,000	301,000	0	0	0	0	0	0	-834,000	301,000	0	0	'
Net decrease in cash and cash equivalents	-43,019,000	-4,078,000	0	0	-45,649,000	-6,689,000	1,543,000	-3,672,000	1,087,000	6,283,000	0	0	'
Cash and cash equivalents at the beginning of the period	69,801,000	27,194,000	0	0	57,800,000	23,332,000	-4,970,000	-4,307,000	16,971,000	8,169,000	0	0	'
Cash and cash equivalents at the end of the period	$26,782,000	$23,116,000	$0	'	$12,151,000	'	($3,427,000)	'	$18,058,000	'	$0	'	'