Ply Gem (PGEM) Inactive 10-K13 Mar 152014 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2014	Mar. 13, 2015	Jun. 28, 2014
Document and Entity Information [Abstract]
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Entity Voluntary Filers	No
Entity Registrant Name	PLY GEM HOLDINGS INC
Entity Central Index Key	1284807
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$221,900,000
Entity Common Stock, Shares Outstanding		67,925,796
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Dec-14

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]
Net sales	$1,566,643	$1,365,581	$1,121,301
Cost of products sold	1,258,842	1,106,911	877,102
Gross profit	307,801	258,670	244,199
Operating expenses:
Selling, general and administrative expenses	224,163	187,131	147,242
Amortization of intangible assets	22,140	20,236	26,937
Initial public offering costs	0	23,527	0
Total operating expenses	246,303	230,894	174,179
Operating earnings	61,498	27,776	70,020
Foreign currency gain (loss)	-992	-1,533	409
Interest expense	-71,269	92,046	-103,133
Interest income	83	362	91
tax receivable agreement adjustment	670	5,167	0
Loss on modification or extinguishment of debt	-21,364	-18,948	-3,607
Loss before provision (benefit) for income taxes	-31,374	-79,222	-36,220
Provision (benefit) for income taxes	-105	298	2,835
Net loss	($31,269)	($79,520)	($39,055)
Earnings Per Share, Basic and Diluted	($0.46)	($1.32)	($0.80)
Weighted Average Number of Shares Outstanding, Basic and Diluted	67,819,046	60,021,341	48,962,494

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Statement of Comprehensive Income [Abstract]
Net loss	($12,476)	$21,405	$11,380	($51,578)	($17,431)	$16,895	($50,877)	($28,107)	($31,269)	($79,520)	($39,055)
Other comprehensive (loss) income, net of tax:
Currency translation									-9,681	-2,937	835
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									1,294	0	0
Minimum pension liability for actuarial gain (loss)									-8,374	6,059	-1,103
Other comprehensive income (loss)									-16,761	3,122	-268
Comprehensive loss									($48,030)	($76,398)	($39,323)

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current Assets:
Cash and cash equivalents	$33,162	$69,801	$27,194	$11,700
Accounts receivable, less allowances of $4,164 and $4,453, respectively	187,679	138,785
Inventories:
Raw materials	76,467	51,313
Work in process	34,378	23,817
Finished goods	69,068	60,340
Total inventory	179,913	135,470
Prepaid expenses and other current assets	31,808	23,214
Deferred income taxes	7,680	3,178
Total current assets	440,242	370,448
Property and Equipment, at cost:
Land	7,967	4,528
Buildings and improvements	65,658	43,691
Machinery and equipment	368,719	321,614
Total property and equipment	442,344	369,833
Less accumulated depreciation	-281,377	-258,186
Total property and equipment, net	160,967	111,647
Other Assets:
Intangible assets, net	147,709	110,012
Goodwill	476,112	420,228
Deferred income taxes	0	5,406
Other	29,545	23,233
Total other assets	653,366	558,879
Total Assets	1,254,575	1,040,974
Current Liabilities:
Accounts payable	84,164	82,981
Accrued expenses	147,325	111,663
Long-term Debt, Current Maturities	4,300	0
Total current liabilities	235,789	194,644
Deferred income taxes	20,806	17,115
Tax receivable agreement payable	10,917	11,623
Other long-term liabilities	94,814	52,560
Long-term debt	988,917	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, 67,877,587 and 67,223,233 issued and outstanding, respectively	679	672
Additional paid-in-capital	745,140	741,789
Accumulated deficit	-822,512	-791,243
Accumulated other comprehensive loss	-19,975	-3,214	-6,336	-6,068
Total stockholders' deficit	-96,668	-51,996	-314,942	-277,322
Total Liabilities and Stockholder's Deficit	$1,254,575	$1,040,974

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Current Assets:
Accounts receivable, allowances	$4,164	$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)	67,877,587	67,223,233
Common stock, shares outstanding (in shares)	67,877,587	67,223,233

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net (loss) income	($31,269)	($79,520)	($39,055)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation and amortization expense	48,463	45,646	52,277
Fair-value premium on purchased inventory	38	2,015	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	-264	-358	0
Restructuring Costs	3,275	2,864	0
Other Asset Impairment Charges	0	3,220	0
Non-cash interest expense, net	14,948	12,221	11,428
(Gain) loss on foreign currency transactions	992	1,533	-409
Loss Contingency, Loss in Period	4,573	0	0
Loss on modification or extinguishment of debt	21,364	18,948	3,607
Management fee write off--prepaid	0	2,682	0
Stock based compensation	2,246	2,181	1,703
Deferred income taxes	-2,373	-432	1,027
tax receivable agreement adjustment	-670	-5,167	0
Increase (reduction) in tax uncertainty, net of valuation allowance	131	-520	-92
Other	-295	56	-37
Changes in operating assets and liabilities:
Accounts receivable, net	-12,112	6,133	-5,377
Inventories	-26,745	-10,102	4,696
Prepaid expenses and other assets	-4,960	-8,880	-2,534
Accounts payable	-17,404	-12,443	17,606
Accrued expenses	-9,752	24,278	4,592
advisory termination fee to affiliate	0	-18,852	0
Cash payments on restructuring and integration liabilities	-4,969	-3,594	-1,177
Other	-449	3,398	449
Net cash provided by (used in) operating activities	-15,232	-14,693	48,704
Cash flows from investing activities:
Capital expenditures	-23,661	-25,894	-24,646
Proceeds from sale of assets	823	102	193
Acquisitions, net of cash acquired	-130,856	-97,200	-100
Net cash used in investing activities	-153,694	-122,992	-24,553
Cash flows from financing activities:
Proceeds from long-term debt	1,067,725	0	102,991
Payments on long-term debt	-855,225	-148,000	-58,991
Net revolver borrowings (payments)	0	0	-40,000
Payments on previous revolver credit facility	0	-15,000	0
Payment of early tender and call premiums	-61,142	-8,520	-9,844
Proceeds from Issuance of Common Stock	0	353,756	0
Proceeds from Stock Options Exercised	1,112	197	0
Debt issuance costs paid	-16,947	-1,256	-2,969
Net cash provided by (used in) financing activities	135,523	181,177	-8,813
Impact of exchange rate movements on cash	-3,236	-885	156
Net increase (decrease) in cash and cash equivalents	-36,639	42,607	15,494
Cash and cash equivalents at the beginning of the period	69,801	27,194	11,700
Cash and cash equivalents at the end of the period	33,162	69,801	27,194
Supplemental Information
Interest paid	64,008	84,770	95,406
Income taxes paid, net	$1,676	$1,917	$307

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDER'S EQUITY (DEFICIT) (USD $)	Total	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive Income (Loss)	Common Stock [Member]
In Thousands, except Share data, unless otherwise specified	Total	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive Income (Loss)	Common Stock [Member]
Balance at Dec. 31, 2011	($277,322)	$309,331	($580,585)	($6,068)	$0
Comprehensive income (loss)
Net (loss) income	-39,055	0	-39,055	0	0
Currency translation	835
Minimum pension liability for actuarial gain (loss)	-1,103
Comprehensive loss	-39,323
Stock compensation	1,703	1,703	0	0	0
Shares, Issued					100
Balance at Dec. 31, 2012	-314,942	311,034	-619,640	-6,336	0
Comprehensive income (loss)
Net (loss) income	-79,520	0	-79,520	0	0
Currency translation	-2,937
Minimum pension liability for actuarial gain (loss)	6,059
Comprehensive loss	-76,398
Stock Issued During Period, Shares, New Issues					18,157,895
Stock Issued During Period, Value, New Issues	353,756	353,085	0	0	671
tax receivable agreement in APIC	-16,790	-16,790	0	0	0
Stock Issued During Period, Shares, Other					48,962,494
Stockholders' Equity, Change in Reporting Entity	0	92,083	-92,083	0	0
Stock compensation	2,181	2,181	0	0	0
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures					102,744
Stock Issued During Period, Value, Stock Options Exercised	197	196	0	0	1
Shares, Issued					67,223,233
Balance at Dec. 31, 2013	-51,996	741,789	-791,243	-3,214	672
Comprehensive income (loss)
Net (loss) income	-31,269	0	-31,269	0	0
Currency translation	-9,681
Minimum pension liability for actuarial gain (loss)	-8,374
Comprehensive loss	-48,030
Stock compensation	2,246	2,246	0	0	0
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures					654,354
Stock Issued During Period, Value, Stock Options Exercised	1,112	1,105	0	0	7
Shares, Issued					67,877,587
Balance at Dec. 31, 2014	($96,668)	$745,140	($822,512)	($19,975)	$679

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of Presentation

	Ply Gem Holdings, Inc. (“Ply Gem Holdings”) and its wholly owned subsidiaries (individually and collectively, the “Company” or “Ply Gem”) are diversified manufacturers of residential and commercial building products, operating with two segments: (i) Siding, Fencing and Stone and (ii) Windows and Doors. Through these segments, Ply Gem Industries, Inc. (“Ply Gem Industries”) manufactures and sells, primarily in the United States and Canada, a wide variety of products for the residential and commercial construction, manufactured housing, and remodeling and renovation markets.

	Ply Gem Holdings was incorporated as a wholly owned subsidiary of Ply Gem Investment Holdings, Inc. (“Ply Gem Investment Holdings”), on January 23, 2004 by affiliates of CI Capital Partners LLC (“CI Capital Partners”) for the purpose of acquiring Ply Gem Industries from Nortek, Inc. (“Nortek”). On January 11, 2010, Ply Gem Investment Holdings was merged with and into Ply Gem Prime Holdings, Inc. (“Ply Gem Prime”), with Ply Gem Prime being the surviving corporation. As a result, Ply Gem Holdings was a wholly owned subsidiary of Ply Gem Prime.

	The Ply Gem acquisition was completed on February 12, 2004, when Nortek sold Ply Gem Industries to Ply Gem Holdings, an affiliate of CI Capital Partners pursuant to the terms of the stock purchase agreement among Ply Gem Investment Holdings, Nortek, and WDS LLC dated as of December 19, 2003, as amended. Prior to February 12, 2004, the date of the Ply Gem acquisition, Ply Gem Holdings had no operations and Ply Gem Industries was wholly owned by a subsidiary of WDS LLC, which was a wholly owned subsidiary of Nortek.

	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.

	Initial Public Offering and Related Transactions

	In May 2013, the Company issued 18,157,895 shares of common stock in an initial public offering ("IPO") of its common stock at a price of $21.00 per share and received gross proceeds of approximately $381.3 million. The shares began trading on The New York Stock Exchange on May 23, 2013 under the symbol "PGEM". The proceeds were utilized to (i) redeem, repurchase or repay a portion of the Company's outstanding indebtedness under both the 8.25% Senior Secured Notes due 2018 (the "8.25% Senior Secured Notes") and the 9.375% Senior Notes due 2017 (the "9.375% Senior Notes") as well as the Company's senior secured asset based revolving credit facility (the "ABL Facility"), (ii) to pay transaction fees and other expenses and (iii) for general corporate purposes, including to pay the aggregate purchase price for the acquisition of Mitten Inc. ("Mitten"). Refer to the Long-Term Debt footnote for disclosure on the reduction of indebtedness and the Acquisitions footnote for disclosure on the Mitten acquisition.

	Immediately prior to the closing of the IPO, Ply Gem Prime merged with and into Ply Gem Holdings, with Ply Gem Holdings being the surviving entity. In the merger, the Company issued a total of 48,962,494 shares of common stock, and all of the preferred stock of Ply Gem Prime (including the subordinated debt of Ply Gem Prime that was converted into preferred stock in connection with the IPO) was converted into a number of shares of the Company's common stock based on the IPO price of the common stock and the liquidation value of and the maximum dividend amount in respect of the preferred stock. This merger resulted in an increase of approximately $92.1 million in accumulated deficit and additional paid-in-capital and an increase in deferred tax assets of $37.4 million with a full valuation allowance for Ply Gem Holdings. This merger had no impact on the Company's consolidated statement of operations for all periods presented.

	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 year ended December 31, 2013.


	(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 $27.5 million in costs associated with the IPO that were recorded within additional paid-in-capital during the year ended December 31, 2013 in the Company's consolidated balance sheet. These costs include underwriter fees along with legal, accounting, printing and other general expenses directly associated with the public offering.

	Principles of Consolidation

	The accompanying 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.

	Reclassifications

	Certain balance sheet and statements of cash flows amounts in the prior fiscal year have been reclassified to conform to the presentation adopted in the current fiscal year, with no effect on net income (loss), accumulated deficit, or net cash provided by/used in operating, investing, and financing activities.

	Accounting Policies and Use of Estimates

	The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States 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, 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, as appropriate 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, foreign currency, and depressed housing and remodeling markets combine 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.

	Recognition of Sales and Related Costs, Incentives and Allowances

	The Company recognizes sales upon the shipment of products, net of applicable provisions for discounts and allowances. Generally, the customer takes title upon shipment and assumes the risks and rewards of ownership of the product. For certain products, it is industry practice that customers take title to products upon delivery, at which time revenue is then recognized by the Company. Allowances for cash discounts, volume rebates and other customer incentive programs, as well as gross customer returns, among others, are recorded as a reduction of sales at the time of sale based upon the estimated future outcome. Cash discounts, volume rebates and other customer incentive programs are based upon certain percentages agreed upon with the Company’s various customers, which are typically earned by the customer over an annual period.








	The Company records periodic estimates for these amounts based upon the historical results to date, estimated future results through the end of the contract period and the contractual provisions of the customer agreements. Customer returns are recorded as a reduction to sales on an actual basis throughout the year and also include an estimate at the end of each reporting period for future customer returns related to sales recorded prior to the end of the period. The Company generally estimates customer returns based upon the time lag that historically occurs between the sale date and the return date while also factoring in any new business conditions that might impact the historical analysis such as new product introduction. The Company also provides for estimates of warranty and shipping costs at the time of sale. Shipping and warranty costs are included in cost of products sold. Bad debt provisions are included in selling, general and administrative expenses. The amounts recorded are generally based upon historically derived percentages while also factoring in any new business conditions that are expected to impact the historical analysis such as new product introduction for warranty and bankruptcies of particular customers for bad debt.

	Cash Equivalents

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

	Accounts receivable

Accounts receivable-trade are recorded at their net realizable value. The allowance for doubtful accounts was $4.2 million and $4.5 million at December 31, 2014 and 2013, respectively. 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 consolidated balance sheets are valued at the lower of cost or market and are determined 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 December 31, 2014, the Company had inventory purchase commitments of approximately $73.4 million.

The inventory reserves were approximately $10.6 million at December 31, 2014, increasing by $1.7 million compared to the December 31, 2013 reserves 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. Depreciation expense for the years ended December 31, 2014, 2013, and 2012 was approximately $26.3 million, $25.4 million, and $25.4 million, respectively.






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 undiscounted operating cash flow analyses 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.), acquired in May 2013, 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. During the year ended December 31, 2013, the Company incurred an asset impairment charge of $1.4 million related to the restructuring and integration of the Gienow and Ply Gem Canada operations. There were no asset impairment charges recorded during the years ended December 31, 2014 or 2012.

Goodwill

Acquisition accounting involves judgment with respect to the valuation of the acquired assets and liabilities in order to determine the final amount of goodwill. For significant acquisitions, the Company values items such as property and equipment and acquired intangibles based upon appraisals.

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. The Company assesses goodwill for impairment at the November month end each year (November 22nd for 2014) 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. Refer to Note 3 for additional considerations regarding the results of the impairment test in 2014 and 2013.

Debt Issuance Costs

Debt issuance costs, composed of facility, agency, and certain legal fees associated with issuing new debt, are amortized over the contractual term of the related agreement using the effective interest method. Net debt issuance costs totaled approximately $23.8 million and $17.7 million as of December 31, 2014 and December 31, 2013, respectively, and have been recorded in other long term assets in the accompanying consolidated balance sheets. Amortization of debt issuance costs for the years ended December 31, 2014, December 31, 2013 and December 31, 2012 was approximately $4.0 million, $4.1 million, and $4.7 million, respectively. Amortization of debt issuance costs is recorded in interest expense in the accompanying consolidated statements of operations.

Share Based Compensation

Share-based compensation cost for the Company’s stock option plan is measured at the grant date, based on the estimated fair value of the award, and is recognized over the requisite service period. The fair value of each option award is estimated on the grant date using a Black-Scholes option valuation model. Expected volatility is based on a review of several market indicators, including peer companies. The risk-free interest rate is based on U.S. Treasury issues with a term equal to the expected life of the option.






Insurance Liabilities

The Company is self-insured for certain casualty losses and medical liabilities. The Company records insurance liabilities and related expenses for health, workers’ compensation, product and general liability losses and other insurance expenses in accordance with either the contractual terms of their policies or, if self-insured, the total liabilities that are estimable and probable as of the reporting date. Insurance liabilities are recorded as current liabilities to the extent they are expected to be paid in the succeeding year with the remaining requirements classified as long-term liabilities. The accounting for self-insured plans requires that significant judgments and estimates be made both with respect to the future liabilities to be paid for known claims and incurred but not reported claims as of the reporting date. The Company relies on historical trends when determining the appropriate incurred but not reported claims and health insurance reserves to record in its consolidated balance sheets. In certain cases where partial insurance coverage exists, the Company must estimate the portion of the liability that will be covered by existing insurance policies to arrive at the net expected liability to the Company.

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 are 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.

Sales Taxes

Sales taxes collected from customers are recorded as liabilities until remitted to taxing authorities and therefore are not reflected in the consolidated statements of operations.

Advertising Costs

Advertising costs are generally expensed as incurred. Advertising expense was $15.3 million, $13.3 million, and $12.5 million for the years ended December 31, 2014, 2013, and 2012, respectively.

Commitments and Contingencies

The Company provides accruals 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.



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.

Liquidity

The Company intends to fund its ongoing capital and working capital requirements, including its internal growth, through a combination of cash flows from operations and, if necessary, from borrowings under the revolving credit portion of its senior secured asset based revolving credit facility. As of December 31, 2014, the Company had approximately $993.2 million of indebtedness, approximately $293.3 million of contractual availability under the ABL Facility, and approximately $216.2 million of borrowing base availability, reflecting $0.0 million of ABL borrowings and approximately $6.7 million of letters of credit and priority payable reserves issued under the ABL Facility.

Because of the inherent seasonality in the Company's business and the resulting working capital requirements, the Company’s liquidity position fluctuates within a given year. The seasonal effect that creates the Company’s greatest needs has historically been experienced during the first six months of the year and the Company anticipates borrowing funds under its ABL Facility to support this requirement. However, the Company anticipates the funds generated from operations and funds available under the ABL Facility will be adequate to finance its ongoing operational cash flow needs, capital expenditures, debt service obligations, management incentive expenses, tax receivable agreement payments, and other fees payable under other contractual obligations for the foreseeable future.

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 entity at the exchange rates in effect at year-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 consolidated balance sheets. Gains and losses arising from international intercompany transactions that are of a long-term investment nature are reported in the same manner as translation gains and losses. Realized exchange gains and losses are included in net income (loss) for the periods presented.

The Company recorded a loss from foreign currency transactions of approximately $(1.0) million and $(1.5) million for the years ended December 31, 2014 and 2013, respectively, and a gain of approximately $0.4 million for the year ended December 31, 2012. During the years ended December 31, 2014 and 2013, accumulated other comprehensive income (loss) included a currency translation adjustment of approximately $(9.7) million and $(2.9) million, respectively.

Derivative Financial Instruments
During the year ended December 31, 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 (settled prior to December 31, 2014) and a forward contract agreement to hedge approximately $49.7 million of its 2015 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 the 2014 zero-cost collar agreement as well as the 2015 forward contract as cash flow hedges. As a cash flow hedge, unrealized gains are recognized as assets while unrealized losses are recognized as liabilities. The 2014 zero-cost collar agreement and 2015 forward contract are highly correlated to the changes in foreign currency rates to which the Company is exposed. Unrealized gains and losses on these agreements 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 instruments and the underlying exposures being hedged, fluctuations in the value of the derivative instruments 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 December 31, 2014, approximately $1.3 million of the deferred net gain on derivative instruments included in accumulated other comprehensive loss is expected to be reclassified to 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 forward contract 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 asset included in the accompanying consolidated balance sheets is as follows:


(Amounts in thousands)
	31-Dec-14				31-Dec-13
Foreign currency hedge (included in other assets)	$	1,294			$	—

Concentration of Credit Risk

The Company’s largest customer, ABC Supply Co. Inc., accounted for approximately 12.0%, 9.2%, and 10.5% of consolidated net sales for the years ended December 31, 2014, 2013, and 2012, respectively, and 12.5% and 12.3% of outstanding accounts receivable as of December 31, 2014 and 2013, respectively.

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			$	617,500	$	617,500		$	—		$	—

Term Loan Facility		426,775				404,369		—			404,369			—

As of December 31, 2014		$	1,076,775			$	1,021,869	$	617,500		$	404,369		$	—

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 financial instruments approximates their fair value. Also see Note 6 for fair value disclosures of the pension assets.

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 years ended December 31, 2014, December 31, 2013, and December 31, 2012 and therefore the impact of stock options and unvested restricted stock were excluded from the computation of diluted earnings (loss) per share, as the inclusion of such amounts would be anti-dilutive.

The computation of the dilutive effect of other potential common shares excluded options and unvested restricted stock representing approximately 0.1 million and 1.1 million shares of common stock for the years ended December 31, 2014 and 2013, respectively. 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 year ended December 31, 2012, and 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 December 31, 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 earnings (loss) per share.


Comprehensive (Loss) Income

The components of accumulated other comprehensive (loss) income are as follows:



(Amounts in thousands)		Foreign currency				Unrealized gain on derivative instruments		Minimum pension			Accumulated other comprehensive
		translation						liability adjustments			(loss) income
Balance at December 31, 2011		$	5,052			$	—	$	(11,120	)	$	(6,068	)

Net current period change		835				—		(1,103		)	(268		)

Balance at December 31, 2012		5,887				—		(12,223		)	(6,336		)

Net current period change		(2,937		)		—		6,059			3,122

Balance at December 31, 2013		2,950				—		(6,164		)	(3,214		)

Net current period change		(9,681		)		1,294		(8,374		)	(16,761		)

Balance at December 31, 2014		$	(6,731	)		$	1,294	$	(14,538	)	$	(19,975	)



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 2015, 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_Notes

ACQUISITIONS (Notes)	12 Months Ended
	Dec. 31, 2014
Business Acquisition [Line Items]
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 acquisition accounting adjustments include various income tax assets and liabilities, accounts receivable, inventories, goodwill, intangibles, accounts payable, accrued expenses, and other liabilities. More specifically, the analysis of Simonton's warranty liability is open for further evaluation of historical claims data. Any significant changes in the cost per claim amounts to the warranty calculation, the product mix, or other inputs on which the calculation is currently based could result in additional increases or decreases to the warranty liability with a corresponding impact on goodwill and deferred income taxes. During the fourth quarter of 2014, the Company increased the warranty liability by $42.9 million and the related deferred tax assets of $17.5 million based on an actuarial analysis of the liability. Therefore, the measurement date remains open as of December 31, 2014, and the preliminary acquisition accounting allocation detailed below is subject to further adjustment. The Company anticipates completing these acquisition accounting adjustments during 2015.
	The Company preliminarily estimated 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	37,134

	Inventories	17,793

	Prepaid expenses and other current assets	2,233

	Property and equipment	53,655

	Intangible assets	62,170

	Goodwill	59,192

	Other assets	426

	Accounts payable and accrued expenses, including short-term warranty	(53,435		)
	Deferred income taxes	(7,497		)
	Long-term warranty and other liabilities	(40,815		)
		$	130,000





	The $59.2 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 December 31, 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 December 31, 2014 considering the Company’s full valuation allowance position. This resulted in a reversal of approximately $7.5 million in the Company's valuation allowance during the year ended December 31, 2014. The reversal was recorded in the Company's consolidated statement of operations within the provision (benefit) for income taxes.
	For the year ended December 31, 2014, Simonton contributed net sales of approximately $91.1 million and net loss of $1.5 million from the acquisition date (September 19, 2014), which has been included within the Company’s consolidated statement of operations. If the Simonton acquisition would have occurred at the beginning of 2013, the Company’s consolidated net sales would have been $1,793.5 million and $1,667.0 million for the years ended December 31, 2014 and 2013, respectively, with a net loss of $29.6 million and $83.4 million for the years ended December 31, 2014 and 2013, respectively.

	During the year ended December 31, 2014, the Company incurred $0.9 million of acquisition-related costs for Simonton. These expenses are included in selling, general, and administrative expense in the Company’s consolidated statement of operations 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"). 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 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 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 income 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. ("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 will enable 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 income taxes	(9,786		)
	$	76,820

The $26.1 million of goodwill was assigned to the Siding, Fencing and Stone segment and none of the goodwill is expected to be deductible for tax purposes.
Additionally, a $2.1 million working capital adjustment was finalized for Mitten subsequent to the acquisition date of May 31, 2013 and the Company has reflected this in the purchase price allocation shown above.

Greendeck Products

On July 30, 2012, the Company acquired substantially all of the production assets of Greendeck Products LLC (“Greendeck”) for total consideration of approximately $1.0 million consisting of cash of $0.1 million and contingent consideration fair valued at $0.9 million. Greendeck was developing an exterior building products production process. The goodwill of approximately $0.9 million arising from the acquisition consists largely of the commercialization valuation of the underlying products and economies of scale expected from combining the operations of the Company and the assets of Greendeck. The goodwill has been recorded within the Siding, Fencing and Stone segment. The Company also acquired an intangible asset in this asset purchase valued at approximately $0.1 million, which is based on a license agreement with a third party entity.

The acquisition has an earnout clause included within the asset purchase agreement. This contingent consideration was recorded at fair value on the acquisition date and the valuation is updated at each reporting period. As of December 31, 2014 and 2013, the fair value of the earnout was approximately $0.2 million and $0.5 million, respectively, and has been classified within other long-term liabilities in the accompanying consolidated balance sheets. There are currently no revenues or earnings from Greendeck for any comparative periods or since the date of acquisition and, consequently, no pro forma information is required or disclosed related to Greendeck.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2014
Goodwill [Abstract]
GOODWILL	GOODWILL

	In applying the acquisition method of accounting, the Company determines the fair value of the tangible and intangible assets acquired, and the fair value of the liabilities assumed. The excess of the fair value of the consideration transferred and the fair value of the net assets acquired is recorded as goodwill. The Company performs an annual test for goodwill impairment at the November month end each year (November 22nd for 2014) 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.

	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 estimated single family housing starts and the repair and remodeling market’s growth rate through 2022. These assumptions modeled information published by the National Association of Home Builders (“NAHB”). The Company estimated single family housing starts increasing from 2014 levels (647,000) to approximately 1,100,000 in 2022 (terminal growth year) and estimated the repair and remodeling growth rate at approximately 3.0% in each year through 2022. The 1,100,000 terminal housing starts figure represents a historical average that tracks domestic population growth. The forecasted sales growth and operating earnings increases coincided with the growth in these two key assumptions. The Company utilized its weighted average cost of capital and its long-term growth rate to derive the appropriate capitalization rate used in the terminal value calculation. The Company utilized these fair value estimate assumptions during the impairment analysis conducted during the years ended December 31, 2014 and 2013.

	The Company’s annual goodwill impairment tests performed as of November 22, 2014 and November 23, 2013 indicated no impairment. The Windows and Doors, and Siding, Fencing, and Stone reporting units exceeded their 2014 carrying values by approximately 19% and 191%, respectively.

	The Company provides 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 Company will continue to analyze changes to these assumptions in future periods. The Company will also continue to evaluate goodwill during future periods and further declines in the residential housing and remodeling markets or unfavorable performance by the Company in these markets could result in future goodwill impairments.



	The reporting unit goodwill balances were as follows as of December 31, 2014 and December 31, 2013:



	(Amounts in thousands)
			December 31, 2014				December 31, 2013
	Siding, Fencing and Stone		$	344,048			$	346,140

	Windows and Doors		132,064				74,088

			$	476,112			$	420,228


	Goodwill Rollforward

	A rollforward of goodwill for 2014 and 2013 is included in the table below:



			Windows and				Siding, Fencing
	(Amounts in thousands)		Doors				and Stone
	Balance as of January 1, 2013

	Goodwill		$	399,244			$	443,211

	Accumulated impairment losses		(327,773		)		(122,227		)
			$	71,471			$	320,984

	Currency translation adjustments		(970		)		(942		)
	Tax benefit of excess tax goodwill		(130		)		—

	Mitten acquisition		—				26,098

	Gienow acquisition		3,717				—

	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		(1,216		)		(2,092		)
	Simonton acquisition		59,192				—

	Balance as of December 31, 2014

	Goodwill		459,837				466,275

Accumulated impairment losses		(327,773		)		(122,227		)
		$	132,064			$	344,048


The changes in the goodwill balances from December 31, 2013 to December 31, 2014 relate to currency translation adjustments and the additional $59.2 million of goodwill recorded in conjunction with the Simonton acquisition as described in Note 2. During the year ended December 31, 2013, the Windows and Doors' goodwill increase was primarily attributed to $1.0 million of foreign currency movement and goodwill created from the Gienow acquisition of $3.7 million, while the Siding, Fencing and Stone goodwill increase was due to $0.9 million of foreign currency movement and $26.1 million for the Mitten acquisition.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2014
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets Disclosure	INTANGIBLE ASSETS

	The following table presents the major components of intangible assets as of December 31, 2014 and 2013:



	(Amounts in thousands)		Average			Accumulated			Net Carrying
			Amortization
			Period
			(in Years)	Cost		Amortization			Value
	As of December 31, 2014:
	Patents		14	$	12,770	$	(10,193	)	$	2,577

	Trademarks/Tradenames		11	117,660		(70,797		)	46,863

	Customer relationships		13	220,163		(123,299		)	96,864

	Other		5	4,379		(2,974		)	1,405

	Total intangible assets		12	$	354,972	$	(207,263	)	$	147,709


	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


	Amortization expense related to these intangible assets for the years ended December 31, 2014, 2013, and 2012 was approximately $22.1 million, $20.2 million, and $26.9 million, respectively. Estimated amortization expense for fiscal years 2015 through 2019 is shown in the following table:



		Amortization
	(Amounts in thousands)	expense

	2015	$	25,017

	2016	24,271

	2017	20,337

	2018	19,551

	2019	14,110


	During the year ended December 31, 2010, the Company decreased the remaining useful life of certain trademarks in the Windows and Doors segment to three years (applied prospectively) as a result of future marketing plans regarding the use of these trademarks. For the year ended December 31, 2012, the Company incurred approximately $7.4 million of increased amortization expense as a result of this decrease in useful life. As of December 31, 2012 these specific trademarks were fully amortized.

LONGTERM_DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT

	Long-term debt in the accompanying consolidated balance sheets at December 31, 2014 and 2013 consists of the following:



	(Amounts in thousands)
			December 31, 2014				December 31, 2013
	Senior secured asset based revolving credit facility		$	—			$	—

	Term Loan due 2021, net of unamortized early tender premium
	and discount of $32,518 and $0, respectively		394,257				—

	6.50% Senior notes due 2022, net of unamortized early tender premium
	and discount of $51,040 and $0, respectively		598,960				—

	8.25% Senior Secured Notes due 2018, net of

	unamortized early tender premium and

	discount of $0 and $30,426		—				725,574

	9.375% Senior Notes due 2017, net of
	unamortized discount of $0 and $4,546		—				91,454

			$	993,217			$	817,028

	Less current portion of long-term debt		(4,300		)		—

			$	988,917			$	817,028


	2014 Developments

	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 and 9.375% Senior Notes due 2017 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 ABL Facility. The additional $150.0 million of Senior Tack-on Notes have the same terms and covenants as the original $500.0 million of Senior Notes. 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%.

	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.

	6.50% Senior Notes due 2022

	On January 30, 2014, Ply Gem Industries issued $500.0 million aggregate principal amount of 6.50% Senior Notes due 2022 at par. On September 19, 2014, Ply Gem Industries issued an additional $150.0 million aggregate principal amount of 6.50% Senior Notes (the "Senior Tack-on Notes") at an issue price of 93.25%. 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 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. On January 23, 2015, Ply Gem Industries completed an exchange offer with respect to the Senior Tack-on Notes issued in September 2014 to exchange $150.0 million Senior Tack-on Notes registered under the Securities Act for $150.0 million of the issued and outstanding Senior Tack-on Notes. Upon completion of the exchange offer, all $150.0 million of issued and outstanding Senior Tack-on Notes were 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 December 31, 2014, the Company's interest rate on the Term Loan Facility was 4.00%. The effective interest rate for the Term Loan is 1.75% 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.

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 but 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.

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 December 31, 2014, the Company’s interest rate on the ABL Facility was approximately 1.75%. 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 December 31, 2014, Ply Gem Industries had approximately $293.3 million of contractual availability and approximately $216.2 million of borrowing base availability under the ABL Facility, reflecting $0.0 million of borrowings outstanding and approximately $6.7 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 issuance of the 6.50% Senior Notes and the entry into the Term Loan Facility 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 year ended December 31, 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 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 consolidated statement of operations for the year ended December 31, 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 consolidated statement of operations for the year ended December 31, 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 year ended December 31, 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 consolidated statement of operations for the year ended December 31, 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 consolidated statement of operations for the year ended December 31, 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 consolidated statement of operations for the year ended December 31, 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 consolidated statement of operations for the year ended December 31, 2013.

As a result of the 9.375% Senior Notes issuance and the transactions relating to the 13.125% Senior Subordinated Notes during the year ended December 31, 2012, the Company performed an analysis to determine the proper accounting treatment for this transaction. Specifically, the Company evaluated each creditor with ownership in both the 13.125% Senior Subordinated Notes and the 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 holder. The Company incurred an early call premium of approximately $9.8 million in connection with this transaction, of which approximately $8.3 million was recorded as a discount on the 9.375% Senior Notes and approximately $1.5 million was expensed as a loss on modification or extinguishment of debt in the consolidated statement of operations for the year ended December 31, 2012. The Company also expensed approximately $0.3 million for the unamortized discount and $0.4 million for the unamortized debt issuance costs for the 13.125% Senior Subordinated Notes as a result of this transaction for the year ended December 31, 2012. The Company also incurred approximately $2.5 million of costs associated with this transaction, of which approximately $1.1 million was recorded as debt issuance costs and approximately $1.4 million was expensed as loss on modification or extinguishment of debt in the consolidated statement of operations for the year ended December 31, 2012.

Based on these financing transactions, the Company recognized a loss on debt modification or extinguishment of approximately $21.4 million, $18.9 million and $3.6 million for the years ended December 31, 2014, 2013, and 2012, respectively, as summarized in the table below.



(Amounts in thousands)		For the year ended
		December 31, 2014				December 31, 2013			December 31, 2012
Loss on extinguishment of debt:
13.125% Senior Subordinated Notes call premium		$	—			$	—		$	(1,487	)

13.125% Senior Subordinated Notes unamortized discount		—				—			(299		)

13.125% Senior Subordinated Notes unamortized debt issuance costs		—				—			(372		)

8.25% Senior Secured Notes call premium		—				(2,520		)	—

8.25% Senior Secured Notes unamortized discount		—				(3,831		)	—

8.25% Senior Secured Notes unamortized debt issuance costs		—				(1,766		)	—

9.375% Senior Notes call premium		—				(6,000		)	—

9.375% Senior Notes unamortized discount		—				(3,666		)	—

9.375% Senior Notes unamortized debt issuance costs		—				(1,165		)	—

8.25% Senior Secured Notes and 9.375% Senior Notes 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		)		—			—

		(15,588		)		(18,948		)	(2,158		)

Loss on modification of debt:

Third party fees for 9.375% Senior Notes		—				—			(1,449		)

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		)		—			(1,449		)


Total loss on modification or extinguishment of debt		$	(21,364	)		$	(18,948	)	$	(3,607	)







Debt maturities

The following table summarizes the Company’s long-term debt maturities due in each fiscal year after December 31, 2014:



		As of
(Amounts in thousands)		December 31, 2014
2015		$	4,300

2016		4,300

2017		4,300

2018		4,300

2019		4,300

Thereafter		1,055,275

		$	1,076,775


In addition to the $4.3 million due in 2016, the Company will also be required to make an excess cash flow payment under the Term Loan Facility in 2016 based on the Company's future operating performance and capital expenditures in 2015 which the Company cannot estimate with reasonable certainty at December 31, 2014.

DEFINED_BENEFIT_PLANS

DEFINED BENEFIT PLANS	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
DEFINED BENEFIT PLANS	DEFINED BENEFIT PLANS

	The Company has two pension plans, the Ply Gem Group Pension Plan (the “Ply Gem Plan”) and the MW Manufacturers, Inc. Retirement Plan (the “MW Plan”). The plans are combined in the following discussion.

	The table that follows provides a reconciliation of benefit obligations, plan assets, and funded status of the combined plans in the accompanying consolidated balance sheets at December 31, 2014 and 2013:


			December 31,				December 31,
	(Amounts in thousands)		2014				2013
	Change in projected benefit obligation
	Benefit obligation at beginning of year		$	41,182			$	45,060

	Service cost		—				103

	Interest cost		1,914				1,771

	Actuarial (gain) loss		7,357				(3,664		)

	Benefits and expenses paid		(2,190		)		(2,088		)
	Projected benefit obligation at end of year		$	48,263			$	41,182


	Change in plan assets

	Fair value of plan assets at beginning of year		$	32,301			$	29,780

	Actual return on plan assets		813				3,468

	Employer and participant contributions		2,259				1,141

	Benefits and expenses paid		(2,190		)		(2,088		)
	Fair value of plan assets at end of year		$	33,183			$	32,301


	Funded status and financial position:

	Fair value of plan assets		$	33,183			$	32,301

	Benefit obligation at end of year		48,263				41,182

	Funded status		$	(15,080	)		$	(8,881	)

	Amount recognized in the balance sheet consists of:

	Current liability		$	(1,753	)		$	(2,258	)
	Noncurrent liability		(13,327		)		(6,623		)
	Liability recognized in the balance sheet		$	(15,080	)		$	(8,881	)

	The accumulated benefit obligation for the combined plans was approximately $48.3 million and $41.2 million as of December 31, 2014 and 2013, respectively.

	Accumulated Other Comprehensive Loss

	Amounts recognized in accumulated other comprehensive loss at December 31, 2014 and 2013 consisted of the following:


	(Amounts in thousands)		December 31,				December 31,
			2014				2013
	Initial net asset (obligation)		$	—			$	—

	Prior service credit (cost)		—				—

	Net loss		17,757				9,433

	Accumulated other comprehensive loss		$	17,757			$	9,433


These amounts do not include any amounts recognized in accumulated other comprehensive loss related to the nonqualified Supplemental Executive Retirement Plan.

Actuarial Assumptions

Plan assets consist of cash and cash equivalents, fixed income mutual funds, equity mutual funds, as well as other investments. The discount rate for the projected benefit obligation was chosen based upon rates of returns available for high-quality fixed-income securities as of the plan's measurement date. The Company reviewed several bond indices, comparative data, and the plan's anticipated cash flows to determine a single discount rate which would approximate the rate in which the obligation could be effectively settled. The expected long-term rate of return on assets is based on the Company’s historical rate of return. The weighted average rate assumptions used in determining pension costs and the projected benefit obligation for the periods indicated are as follows:


		For the year ended December 31,
		2014			2013			2012
Discount rate for projected benefit obligation		3.8	%		4.75	%		4	%
Discount rate for pension costs		4.75	%		4	%		4.5	%
Expected long-term average return on plan assets		7	%		7	%		7.5	%


Net Periodic Benefit Costs

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 year ended December 31,
		2014				2013				2012
Service cost		$	—			$	103			$	101

Interest cost		1,914				1,771				1,850

Expected return on plan assets		(2,269		)		(2,053		)		(2,008		)
Amortization of loss		491				955				807

Net periodic benefit expense		$	136			$	776			$	750



Pension Assets

The weighted-average asset allocations at December 31, 2014 by asset category are as follows:


		Target			Actual allocation as of			Weighted Average
		Allocation			31-Dec-14			Expected Long-Term
								Rate of Return (1)
Asset Category
U.S. Large Cap Funds		25	%		23.5	%		2	%
U.S. Mid Cap Funds		5	%		8.2	%		0.4	%
U.S. Small Cap Funds		3	%		3.2	%		0.3	%
International Equity		15	%		15.1	%		1.4	%
Fixed income		45	%		45	%		2.3	%
Other investments		7	%		5	%		0.6	%
		100	%		100	%		7	%
(1) The weighted average expected long-term rate of return by asset category is based on the Company’s target allocation and historical results.

The weighted-average asset allocations at December 31, 2013 by asset category are as follows:


		Target			Actual allocation as of			Weighted Average
		Allocation			31-Dec-13			Expected Long-Term
								Rate of Return (1)
Asset Category
U.S. Large Cap Funds		25	%		22.8	%		2	%
U.S. Mid Cap Funds		5	%		8.3	%		0.4	%
U.S. Small Cap Funds		3	%		3.2	%		0.3	%
International Equity		15	%		15.4	%		1.4	%
Fixed income		45	%		43.9	%		2.3	%
Other investments		7	%		6.4	%		0.6	%
		100	%		100	%		7	%
(1) The weighted average expected long-term rate of return by asset category is based on the Company’s target allocation and historical results.

The Company has established formal investment policies for the assets associated with the Company’s pension plans. Policy objectives include maximizing long-term return at acceptable risk levels, diversifying among asset classes, if appropriate, and among investment managers, as well as establishing relevant risk parameters within each asset class. Investment policies reflect the unique circumstances of the respective plans and include requirements designed to mitigate risk including quality and diversification standards. Asset allocation targets are based on periodic asset reviews and/or risk budgeting study results which help determine the appropriate investment strategies for acceptable risk levels. The investment policies permit variances from the targets within certain parameters.

Factors such as asset class allocations, long-term rates of return (actual and expected), and results of periodic asset liability modeling studies are considered when constructing the long-term rate of return assumption for the Company’s pension plans. While historical rates of return play an important role in the analysis, the Company also considers data points from other external sources if there is a reasonable justification to do so.

The plan assets are invested to maximize returns without undue exposure to risk. Risk is controlled by maintaining a portfolio of assets that is diversified across a variety of asset classes, investment styles and investment managers. The plan’s asset allocation policies are consistent with the established investment objectives and risk tolerances. The asset allocation policies are developed by examining the historical relationships of risk and return among asset classes, and are designed to provide the highest probability of meeting or exceeding the return objectives at the lowest possible risk. The weighted average expected long-term rate of return by asset category is based on the Company’s target allocation.

The following table summarizes the Company’s plan assets measured at fair value on a recurring basis (at least annually) as of December 31, 2014 and 2013:



(Amounts in thousands)		Fair value as of				Quoted Prices in Active				Significant Other			Significant
		December 31,				Markets for Identical				Observable Inputs			Unobservable Inputs
		2014				Assets (Level 1)				(Level 2)			(Level 3)
Equity Securities (1)
U.S. Large Cap Funds		$	7,803			$	7,803			$	—		$	—

U.S. Mid Cap Funds		2,722				1,354				1,368			—

U.S. Small Cap Funds		1,055				523				532			—

International Funds		4,999				4,999				—			—

Fixed Income

Domestic Bond Funds (2)		14,925				—				14,925			—

Other Investments

Commodity Funds (3)		1,431				—				1,431			—

Cash & Cash Equivalents		248				—				248			—

		$	33,183			$	14,679			$	18,504		$	—





(Amounts in thousands)		Fair value as of				Quoted Prices in Active				Significant Other			Significant
		December 31,				Markets for Identical				Observable Inputs			Unobservable Inputs
		2013				Assets (Level 1)				(Level 2)			(Level 3)
Equity Securities (1)
U.S. Large Cap Funds		$	7,358			$	7,358			$	—		$	—

U.S. Mid Cap Funds		2,700				1,369				1,331			—

U.S. Small Cap Funds		1,023				509				514			—

International Funds		4,960				4,960				—			—

Fixed Income

Domestic Bond Funds (2)		14,190				1,571				12,619			—

Other Investments

Commodity Funds (3)		1,609				1,609				—			—

Cash & Cash Equivalents		461				—				461			—

		$	32,301			$	17,376			$	14,925		$	—


(1) Equity securities are comprised of mutual funds valued at net asset value per share multiplied by number of shares at measurement date.
(2) Domestic bonds are comprised of mutual funds valued at net asset value per share multiplied by number of shares at measurement date.
(3) Commodity funds are comprised of two mutual funds which represent small market energy funds.

The Ply Gem Plan was frozen during 1998, and no further increases in benefits may occur as a result of increases in service years or compensation and no new participants can be added to the Plan.

The MW Plan was frozen for salaried participants during 2004, and no further increases in benefits for salaried participants may occur as a result of increases in service years or compensation. The MW Plan was frozen for non-salaried participants during 2005. No additional non-salaried participants may enter the plan, but increases in benefits as a result of increases in service years or compensation will still occur.

Benefit Plan Contributions

The Company made cash contributions to the combined plans of approximately $2.3 million and $1.1 million for the years ended December 31, 2014 and 2013, respectively. During fiscal year 2015, the Company expects to make cash contributions to the combined plans of approximately $1.8 million.

Benefit Plan Payments

The following table shows expected benefit payments for the next five fiscal years and the aggregate five years thereafter from the combined plans. These benefit payments consist of qualified defined benefit plan payments that are made from the respective plan trusts and do not represent an immediate cash outflow to the Company.


Fiscal Year		Expected Benefit Payments
(Amounts in thousands)


2015		$	2,113

2016		2,200

2017		2,291

2018		2,430

2019		2,526

2020-2024		13,984


Other Retirement Plans

The Company also has an unfunded nonqualified Supplemental Executive Retirement Plan for certain employees. The projected benefit obligation relating to this unfunded plan totaled approximately $363,000 and $318,000 at December 31, 2014 and 2013, respectively. The Company has recorded this obligation in other long term liabilities in the consolidated balance sheets as of December 31, 2014 and 2013. Pension expense for the plan was approximately $15,000, $13,000, and $14,000 for the years ended December 31, 2014, 2013, and 2012, respectively.

DEFINED_CONTRIBUTION_PLANS

DEFINED CONTRIBUTION PLANS	12 Months Ended
DEFINED CONTRIBUTION PLANS	Dec. 31, 2014
Defined Contribution Plans Disclosure [Abstract]
DEFINED CONTRIBUTION PLANS	DEFINED CONTRIBUTION PLANS

	The Company has a defined contribution 401(k) plan covering all eligible employees. The Company matches 50% of the first 6% of employee contributions for most members, with the exception of matching 25% of the first 6% of employee contributions for certain union members per a negotiated contract. The Company also has the option of making discretionary contributions. The Company contributed approximately $2.2 million for the year ended December 31, 2014 and $2.1 million for the years ended December 31, 2013, and December 31, 2012, which has been expensed within selling, general, and administrative expense in the accompanying consolidated statement of operations.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES

	Operating leases

	At December 31, 2014, the Company was obligated under lease agreements for the rental of certain real estate and machinery and equipment used in its operations. Future minimum rental obligations for non-cancellable lease payments total approximately $141.3 million at December 31, 2014. The lease obligations, partially offset by sublease income, are payable as follows:


			Lease				Sublease
	(Amounts in thousands)		Commitments				Income
	2015		$	27,939			$	469

	2016		23,884				479

	2017		20,847				488

	2018		14,476				498

	2019		12,707				508

	Thereafter		41,483				2,696


	Total rental expense for all operating leases was approximately $34.6 million, $32.1 million, and $26.0 million for the years ended December 31, 2014, 2013, and 2012, respectively.

	Indemnifications

	In connection with the Ply Gem acquisition, in which Ply Gem Industries was acquired from 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 in the approximate amount of $2.9 million and $3.1 million at December 31, 2014 and 2013, respectively. As of December 31, 2014 and 2013, the Company has recorded liabilities related to these indemnifications of approximately $0.5 million and $0.4 million, respectively, in current liabilities and $2.4 million and $2.7 million, respectively, in long-term liabilities, consisting of the following:


	(Amounts in thousands)		December 31, 2014				December 31, 2013
	Product claim liabilities		$	138			$	140

	Multiemployer pension plan withdrawal liability		2,094				2,362

	Other		644				576

			$	2,876			$	3,078


	The product claim liabilities of approximately $0.1 million at December 31, 2014 and 2013, recorded in long term liabilities, represent the estimated costs to resolve the outstanding matters related to a former subsidiary of the Company, which is a defendant in a number of lawsuits alleging damage caused by alleged defects in certain pressure treated wood products. The Company had indemnified the buyer of the former subsidiary for all known liabilities and future claims relating to such matters and retained the rights to all potential reimbursements related to insurance coverage. Many of the suits have been resolved by dismissal or settlement with amounts being paid out of insurance proceeds or other third party recoveries. The Company and the former subsidiary continue to vigorously defend the remaining suits. Certain defense and indemnity costs are being paid out of insurance proceeds and proceeds from a settlement with suppliers of material used in the production of the treated wood products. The Company and the former subsidiary have engaged in coverage litigation with certain insurers and have settled coverage claims with several of the insurers.

	The multiemployer pension plan withdrawal liability of approximately $2.1 million and $2.4 million recorded in long term liabilities at December 31, 2014 and 2013, respectively, relate to liabilities assumed by the Company in 1998 when its former subsidiary, Studley Products, Inc. (“Studley”) was sold. In connection with the sale, Studley ceased making contributions to the Production Service and Sales District Council Pension Fund (the “Pension Fund”), and the Company assumed responsibility for all withdrawal liabilities to be assessed by the Pension Fund. Accordingly, the Company is making quarterly payments of approximately $0.1 million to the Pension Fund through 2018 based upon the assessment of withdrawal liability received from the Pension Fund. The multiemployer pension liability represents the present value of the quarterly payment stream as well as an estimate of additional amounts that may be assessed in the future by the Pension Fund under the contractual provisions of the Pension Fund.

	Included in the indemnified items is approximately $0.5 million and $0.4 million for the year ended December 31, 2014 and 2013, respectively, of accrued expenses to cover the estimated costs of known litigation claims, including the estimated cost of legal services incurred, that the Company is contesting including certain employment and former shareholder litigation related to the Company.

	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 December 31, 2014 and 2013, warranty liabilities of approximately $18.3 million and $10.9 million, respectively, have been recorded in current liabilities and approximately $66.1 million and $31.6 million, respectively, have been recorded in long term liabilities. The increase in the warranty liabilities during 2014 relates to the Simonton acquisition which was completed in September 2014.

	Changes in the Company’s short-term and long-term warranty liabilities are as follows:



			For the year ended December 31,
	(Amounts in thousands)		2014				2013				2012
	Balance, beginning of period		$	42,466			$	37,870			$	38,612

	Acquisitions-Simonton (2014)/Gienow and Mitten (2013)		48,235				7,175				—

	Warranty expense during period		15,177				12,416				11,034

	Adjustments		(3,021		)		—				—

	Settlements made during period		(18,434		)		(14,995		)		(11,776		)
Balance, end of period		$	84,423			$	42,466			$	37,870


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 us or 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 (the "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 Workplan, and MW is currently implementing the Workplan. The Company has recorded approximately $0.3 million and $0.3 million of this environmental liability within current liabilities and approximately $1.2 million and $1.2 million within other long-term liabilities in the Company’s consolidated balance sheet at December 31, 2014 and 2013, respectively. 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 December 31, 2014, no recovery has been recognized on the Company’s 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. In February 2015, the EPA sent a request for information pursuant to Section 104 of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), and Kroy is in the process of responding to this request for information. 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 terms and limits of the indemnity as well as the strength of Alcan’s financial condition, which could change in the future.










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 obligated 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 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 Vinyl Clad Settlement Agreement provides that this settlement applies to any and all MW vinyl clad windows manufactured from January 1, 1987 through May 23, 2014, and provides for a cash payment for eligible consumers submitting qualified claims showing, among other requirements, certain damage to their MW vinyl clad windows. The Court granted preliminary approval of this settlement on May 23, 2014, and issued a Final Approval Order, Final Judgment, and Order of Dismissal with Prejudice on December 29, 2014, granting final approval of the settlement as well as MW’s payment of attorneys' fees and costs to plaintiffs' counsel in the amount of $2.5 million. On January 13, 2015, notice of appeal of the final approval was given by certain objectors to the settlement, Karl Memari, Joelene Connor-Hethcox and Vincent Cecil Garrett, Jr. As the Court’s final approval order is under appeal, the settlement is not yet final, and if the Court’s final approval order is overturned on appeal, 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 year ended December 31, 2014 within selling, general, and administrative expenses in the Company’s consolidated statement of operations 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 consolidated balance sheet as of December 31, 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 appeal 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 after appeal, 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 and the hearing regarding class certification was heard on March 10, 2015, although the Court has not yet ruled on this hearing. 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 Aaron Kraemer v. Ply Gem Holdings, Inc. et al., a purported class action filed in February 2015 in the United States District Court for the Western District of Wisconsin, plaintiff, on behalf of himself and all others similarly situated, alleges damages as a result of the defective design and manufacture of MW's Mira aluminum clad wood windows. The plaintiff seeks a variety of relief, including (i) actual and compensatory damages, (ii) punitive damages, (iii) injunctive and declaratory relief, and (iv) attorneys' fees and costs of litigation. 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 year ended December 31, 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. On February 13, 2015, defendants filed their motion to dismiss the complaint. 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 operations and businesses that cover a wide range of matters, including, among others, environmental, contract, employment, personal injury, property damage, 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	12 Months Ended
	Dec. 31, 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 December 31, 2014 and December 31, 2013:



	(Amounts in thousands)	December 31, 2014		December 31, 2013
	Insurance	$	9,144	$	3,926

	Employee compensation and benefits	15,576		8,916

	Sales and marketing	36,279		32,938

	Product warranty	18,325		10,861

	Accrued freight	1,278		1,350

	Accrued interest	16,470		25,477

	Accrued environmental liability	451		463

	Accrued pension	1,753		2,258

	Accrued sales returns and discounts	3,054		3,263

	Accrued taxes	3,898		3,433

	Litigation accrual	2,573		—

	Other	38,524		18,778

		$	147,325	$	111,663


	Other long-term liabilities consist of the following at December 31, 2014 and December 31, 2013:



	(Amounts in thousands)	December 31, 2014		December 31, 2013
	Insurance	$	1,705	$	2,213

	Pension liabilities	13,327		6,623

	Multi-employer pension withdrawal liability	2,094		2,362

	Product warranty	66,098		31,605

	Long-term product claim liability	138		140

	Long-term environmental liability	1,227		1,247

	Liabilities for tax uncertainties	3,065		2,934

	Litigation accrual	2,000		—

	Other	5,160		5,436

		$	94,814	$	52,560


	Long-term incentive plan

	The Company maintains a long-term incentive plan (“LTIP”) for certain employees which was implemented to retain and incentivize employees through the downturn in the housing market. During the years ended December 31, 2014 and December 31, 2013, the Company recognized a net LTIP expense of $2.8 million and $1.8 million, respectively, which has been recorded within selling, general, and administrative expenses in the consolidated statement of operations. The LTIP liability is $4.5 million and $4.6 million as of December 31, 2014 and December 31, 2013, respectively, of which $2.5 million and $2.9 million has been recorded within other current liabilities and $2.0 million and $1.7 million in other long-term liabilities in the consolidated balance sheets as of December 31, 2014 and December 31, 2013, respectively.

Other liabilities

During the years ended December 31, 2014, 2013 and 2012, the Company made approximately $5.0 million, $3.6 million, and $1.2 million in cash payments for restructuring and integration efforts, respectively. These payments were for a restructuring and integration program implemented in Western Canada and general back office centralization efforts incurred during 2013 as well as product simplification costs incurred for the entire Windows and Doors segment.


During the year ended December 31, 2012, the Company made $3.7 million in retention payments to certain members of management that were previously accrued within accrued expenses. During the year ended December 31, 2013, the Company incurred approximately $1.8 million and $1.4 million in charges for inventory write offs and fixed asset impairment, respectively, related to the restructuring and integration of the Gienow and Ply Gem Canada operations. These amounts have been recorded within cost of goods sold and selling, general and administrative expenses, respectively, in the Company's consolidated statements of operations.

RESTRUCTURING

RESTRUCTURING	12 Months Ended
	Dec. 31, 2014
Restructuring and Related Activities [Abstract]
RESTRUCTURING	RESTRUCTURING

	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, while maintaining wood window and door production in the Ply Gem Canada’s manufacturing facility also located in Calgary. In connection with this realignment, distribution will also be realigned across Gienow and Ply Gem Canada distribution centers in Western Canada.

	Production began to be realigned during 2013, with the majority completed in 2014. In connection with these plans, the Company expected to incur pre-tax exit and restructuring cash and non-cash costs together of 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 year ended December 31, 2014:


	(Amounts in thousands)	Accrued as of		Adjustments			Expensed		Cash payments			Accrued as of
		December 31, 2013		during 2014			during 2014		during 2014			December 31, 2014
	Western Canada
	Severance costs	$	603	$	(187	)	$	348	$	(481	)	$	283

	Contract terminations	157		(28		)	—		—			129

	Equipment removal and other	533		(149		)	2,927		(3,311		)	—

		$	1,293	$	(364	)	$	3,275	$	(3,792	)	$	412


	The adjustments incurred during the twelve months ended December 31, 2014 resulted from translation of the related foreign currency balances.

	The Company recorded restructuring costs in selling, general and administrative expenses in the consolidated statements of operations in the years and segments shown in the following table:



		For the year ended December 31,
	(Amounts in thousands)	2014		2013			2012
	Siding, Fencing and Stone	$	—	$	—		$	—

	Windows and Doors	3,275		2,864			—

		$	3,275	$	2,864		$	—

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES

	The following is a summary of the components of income (loss) before provision for income taxes:


			For the year ended December 31,
	(Amounts in thousands)		2014				2013				2012
	Domestic		$	(9,685	)		$	(69,361	)		$	(37,675	)
	Foreign		(21,689		)		(9,861		)		1,455

			$	(31,374	)		$	(79,222	)		$	(36,220	)


	The following is a summary of the provision (benefit) for income taxes included in the accompanying consolidated statement of operations:


			For the year ended December 31,
	(Amounts in thousands)		2014				2013				2012
	Federal:
	Current		$	—			$	—			$	—

	Deferred		(6,962		)		908				835

			(6,962		)		908				835

	State:

	Current		$	2,354			$	1,634			$	2,461

	Deferred		324				384				(146		)

			2,678				2,018				2,315

	Foreign:

	Current		$	(86	)		$	(904	)		$	(653	)
	Deferred		4,265				(1,724		)		338

			4,179				(2,628		)		(315		)


	Total		$	(105	)		$	298			$	2,835



	The table that follows reconciles the federal statutory income tax rate to the effective tax rate of approximately 0.3% for the year ended December 31, 2014, 0.4% for the year ended December 31, 2013, and 7.8% for the year ended December 31, 2012.



			For the year ended December 31,
	(Amounts in thousands)		2014				2013				2012
	Income tax benefit at the federal statutory rate		$	(10,981	)		$	(27,728	)		$	(12,677	)

	Net change from statutory rate:

	Valuation allowance-US		(1,851		)		28,556				16,073

	Valuation allowance-Canada		9,789				—				—

	State income tax benefit, net of federal income tax benefit		641				(5,957		)		(919		)

	Taxes at non-U.S. statutory rate		(48		)		(46		)		194

	Additional provisions/reversals of uncertain tax positions		131				5,674				(92		)

Canadian rate differential		2,015				867				(171		)

Other, net		199				(1,068		)		427

		$	(105	)		$	298			$	2,835


The tax effect of temporary differences, which gave rise to significant portions of deferred income tax assets and liabilities as of December 31, 2014 and 2013 are as follows:


(Amounts in thousands)		December 31, 2014				December 31, 2013
Deferred tax assets:
Accounts receivable		$	1,161			$	1,252

Insurance reserves		4,011				2,281

Warranty reserves		29,360				12,874

Pension accrual		6,041				3,638

Deferred compensation		6,319				3,831

Inventories		4,076				3,684

Federal, net operating loss carry-forwards		104,482				89,280

State, net operating loss carry-forwards		15,771				12,691

Non-capital losses - foreign jurisdiction		7,147				3,150

Related party interest		43,833				43,643

Professional fees		2,616				667

Environmental reserves		598				646

Other assets, net		7,510				5,614

Valuation allowance		(137,464		)		(126,178		)
Total deferred tax assets		95,461				57,073

Deferred tax liabilities:

Property and equipment, net		(24,750		)		(15,406		)
Intangible assets, net		(51,254		)		(37,350		)
Deferred financing		(29,392		)		(10,712		)
Other liabilities, net		(3,191		)		(2,136		)
Total deferred tax liabilities		(108,587		)		(65,604		)
Net deferred tax liability		$	(13,126	)		$	(8,531	)
















Debt Transactions

On September 19, 2014, Ply Gem Industries issued $150.0 million aggregate principal amount of its 6.50% Senior Tack-on Notes with a $10.1 million debt discount. These Senior Tack-on Notes have the same terms and covenants as the original $500.0 million of 6.50% Senior Notes issued in January 2014 that were issued at par and will mature in 2022. These Senior Tack-on Notes are not considered Applicable High Yield Discount Obligation ("AHYDO"). The discount and deferred financing costs related to these notes will be amortized over the life of the notes utilizing the constant yield method.

On February 16, 2012, Ply Gem issued an additional $40.0 million aggregate principal amount of 8.25% Senior Secured Notes in a private placement transaction. The Senior Tack-on Notes were issued at a discount yielding net proceeds of approximately $34.0 million, prior to debt issuance costs. As a result of the discount, the Senior Tack-on Notes are subject to the AHYDO rules. Consequently, no portion of the original issue discount (OID) will be deductible for income tax purposes in the future.

Valuation allowance

As of December 31, 2014, a full federal 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. The Company considered the impact of reversing taxable temporary differences and tax planning strategies with regard to realization of deferred tax assets to determine the amount of valuation allowance for 2014. Due to recent cumulative losses accumulated by the Company, management did not rely upon projections of future taxable income in assessing the recoverability of deferred tax assets. Additionally, at December 31, 2014, the Company was in a full state valuation allowance position for certain legal entities primarily related to losses for income tax purposes. The Company has non-capital losses in foreign jurisdictions of approximately $28.3 million which will begin to expire in 2029.

During the year ended December 31, 2014, the Company established a full valuation allowance on its deferred tax assets for Gienow Canada of approximately $9.8 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 $7.5 million reversal of valuation allowance during the year ended December 31, 2014. All of the Company's subsidiaries, excluding Mitten, are in a full valuation allowance position as of December 31, 2014.
During the year ended December 31, 2014, the Company’s federal valuation allowance decreased by approximately $0.5 million and state valuation allowance increased by approximately $2.4 million. The Company currently has book goodwill of approximately $20.2 million that is not amortized and results in a deferred tax liability of approximately $6.3 million at December 31, 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 the realizability of its net deferred tax assets and its estimates are subject to change.

During the year ended December 31, 2013, the Company’s federal and state valuation allowances increased by approximately $52.3 million and $7.6 million, respectively. The increase is primarily due to the related party interest and the 2013 taxable loss. The Company had book goodwill of approximately $19.3 million that is not amortized and results in a deferred tax liability of approximately $5.5 million at December 31, 2013. 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.

Other tax considerations

As of December 31, 2014, the Company has approximately $336.1 million of federal gross operating loss carry-forwards which can be used to offset future taxable income. These federal carry-forwards will begin to expire in 2028 if not utilized. The Company has approximately $363.5 million of gross state NOL carry-forwards and $15.8 million (net of federal benefit) of deferred tax assets related to these state NOL carry-forwards which can be used to offset future state tax liabilities. The Company has established a valuation allowance which offsets the deferred tax asset associated with these state NOL carry-forwards. The Company currently has no state NOL carry-forwards that are expiring. Future tax planning strategies implemented by the Company could reduce or eliminate future NOL expiration.

As of December 31, 2014, the Company has not established U.S. deferred taxes on unremitted earnings for 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 effective for tax years beginning January 1, 2014 and thereafter. The Company evaluated the changes necessary to comply with the regulations and the related administrative procedures and does not anticipate any required adjustments.

Immediately prior to the closing of the IPO, Ply Gem Prime merged with and into Ply Gem Holdings, with Ply Gem Holdings being the surviving entity. This merger resulted in an increase of approximately $92.1 million in accumulated deficit and additional paid-in-capital and an increase in deferred tax assets of $37.4 million with a full valuation allowance for Ply Gem Holdings as reflected in the Company's consolidated balance sheet as of December 31, 2013.






Tax uncertainties

The Company records reserves for certain tax uncertainties based on the likelihood of an unfavorable outcome. Of this amount, approximately $2.2 million, if recognized, would have an impact on the Company’s effective tax rate. As of December 31, 2014, the reserve was approximately $3.1 million which includes interest of approximately $0.9 million. As of December 31, 2013, the reserve was approximately $2.9 million which included interest of approximately $0.9 million.

The Company has elected to treat interest and penalties on uncertain tax positions as income tax expense in its consolidated statement of operations. Interest charges have been recorded in the contingency reserve account within other long term liabilities in the consolidated balance sheet.

The following is a rollforward of gross tax contingencies from January 1, 2013 through December 31, 2014.



Unrecognized tax benefits balance at January 1, 2013	$	12,911

Additions based on tax positions related to current year	8,560

Additions for tax positions of prior years	10

Reductions for tax positions of prior years	(2,946		)
Settlement or lapse of applicable statutes	(2,044		)
Unrecognized tax benefits balance at December 31, 2013	16,491

Additions based on tax positions related to current year	495

Additions for tax positions of prior years	5

Reductions for tax positions of prior years	(196		)
Settlement or lapse of applicable statutes	(277		)
Unrecognized tax benefits balance at December 31, 2014	$	16,518


Unrecognized tax benefits are reversed as a discrete event if an examination of applicable tax returns is not begun by a federal or state tax authority within the statute of limitations or upon effective settlement with federal or state tax authorities. During the year ended December 31, 2014, the Company reversed approximately $0.3 million of unrecognized tax benefits due to the expiration of the statute of limitations for the tax year ended December 31, 2006. The Company's open tax years that are subject to federal examination are 2009 through 2014.

During the year ended December 31, 2013, the Company also reversed approximately $0.5 million of unrecognized tax benefits due to the expiration of the statute of limitations for the tax year ended December 31, 2005. During the year ended December 31, 2013, the Company also reversed approximately $1.4 million due to the effective settlement related to state income tax audits.

During the next 12 months, it is reasonably possible the Company may reverse $0.3 million of the tax contingency reserves primarily related to expiring statutes of limitations.


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 December 31, 2014, the Company estimates that the potential Tax Receivable Agreement liability associated with the NOL carryovers amounted to approximately $91.0 million with the remaining $9.0 million estimated for the deductible expenses associated with the initial public offering.

As of December 31, 2014, the Company had a $10.9 million liability for the amount due pursuant to the Tax Receivable Agreement. The $0.7 million tax receivable agreement liability adjustment for the year ended December 31, 2014 resulted from additional deferred tax liabilities assumed in the Simonton acquisition and changes in the Company's deferred tax liabilities, partially offset by the Company 2014 taxable losses. This $10.9 million liability was recorded as a noncurrent liability as of December 31, 2014 as the amount will not be paid in cash within the next 12 months.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION

	Stock option plan

	On February 12, 2004, Ply Gem Investment Holdings’ Board of Directors adopted the Ply Gem Investment Holdings 2004 Stock Option Plan (the “Plan”) allowing for grants of options to purchase shares of Ply Gem Investment Holdings common stock under nonqualified stock options or incentive stock options. Obligations under this Plan were subsequently assumed by Ply Gem Prime Holdings in 2006. Immediately prior to the closing of the IPO on May 23, 2013, Ply Gem Prime merged with and into Ply Gem Holdings, with Ply Gem Holdings being the surviving entity. As a result, all obligations under the Plan were converted at a ratio based on the IPO price of the common stock and the liquidation value of and the maximum dividend amount in respect of the Ply Gem Prime preferred stock and all subsequent grants were in Ply Gem Holdings' stock.

	Employees, directors and consultants of Ply Gem Holdings or any of its majority-owned subsidiaries are eligible for options, as specified in the Plan. Ply Gem Holdings Board of Directors may, among other things, select recipients of options grants, determine whether options will be nonqualified or incentive stock options, set the number of shares that may be purchased pursuant to option exercise, and determine other terms and conditions of options. The exercise price of an option must be at least the estimated fair market value of a share of common stock as of the grant date. Options generally vest over 3 to 5 years from the date of grant, unless specified otherwise in any individual option agreement. Generally, options will expire on the tenth anniversary of the grant date or in connection with termination of employment. The Board of Directors has the discretion to accelerate the vesting and exercisability of outstanding options.

	The fair value of each option is estimated on the date of grant using the Black-Scholes option pricing method. The assumptions used in the model for the years ended December 31, 2014 and December 31, 2012 (there were no option grants in 2013) are outlined in the following table:



		December 31, 2014				December 31, 2012
	Weighted average fair value of options granted	$	4.91			$	6.19

	Weighted average assumptions used:

	Expected volatility	34		%		46		%
	Expected term (in years)	7				5

	Risk-free interest rate	0.63		%		0.64		%
	Expected dividend yield	—		%		—		%

	A summary of changes in stock options outstanding during the year ended December 31, 2014 is presented below:



		Stock Options			Weighted-				Weighted-	Aggregate Intrinsic Value
					Average				Average
					Exercise				Remaining
					Price				Contractual
									Term (Years)
										(in thousands)
	Balance at January 1, 2013	3,395,722			$	10.83			5.95	—

	Granted	—

	Exercised	(91,186	)		$	2.15			—

	Forfeited or expired	(18,786	)		$	6.76			—

	Balance at December 31, 2013	3,285,750			$	11.04			5.24	—

	Granted	188,147			$	14.6			—

	Exercised	(633,305	)		$	1.76			—

	Forfeited or expired	(91,528	)		$	12.35			—

	Balance at December 31, 2014	2,749,064			$	13.38			5.5	—


	As of December 31, 2014, 2,166,679 options were 100% vested with a weighted average exercise price of $12.97. As of December 31, 2013, 2,484,336 options were 100% vested with a weighted average exercise price of $9.85. The total intrinsic value of options exercised during the years ended December 31, 2014, and 2013 was $9.1 million and $1.2 million, respectively. At December 31, 2014, the Company had approximately $2.1 million of total unrecognized compensation expense that will be recognized over a weighted average period of 1.73 years. The Company recorded compensation expense of $2.0 million, $2.0 million, and $1.7 million for the years ended December 31, 2014, 2013, and 2012, respectively, related to the vesting of these options.

	Other share-based compensation

	Upon completion of each of the Ply Gem acquisition, MW acquisition and Alenco acquisition, certain members of management made a cash contribution to Ply Gem Prime Holdings in exchange for shares of Ply Gem Prime Holdings’ common stock. As previously described, immediately prior to the closing of the IPO, Ply Gem Prime merged with and into Ply Gem Holdings, with Ply Gem Holdings being the surviving entity. In the merger, the Company issued a total of 48,962,494 shares of common stock, and all of the preferred stock of Ply Gem Prime (including the subordinated debt of Ply Gem Prime that was converted into preferred stock in connection with the IPO) was converted into a number of shares of the Company's common stock based on the IPO price of the common stock and the liquidation value of and the maximum dividend amount in respect of the preferred stock.

	Restricted stock

	During December 2012, the Company issued 3,886 restricted shares of common stock of Ply Gem Prime to each of three independent members of the Board of Directors. These shares vested and were expensed ratably over the twelve month period beginning December 2012. During the year ended December 31, 2013 and December 31, 2012, the Company expensed $170,000 and $10,000, respectively, related to these grants in selling, general, and administrative expenses within the consolidated statement of operations.


	During January 2012, the Company issued 3,886 restricted shares of common stock of Ply Gem Prime to each of three independent members of the Board of Directors. These shares vested over the 2012 calendar period and the Company expensed these items as compensation expense ratably during 2012. During the year ended December 31, 2012, the Company expensed $180,000, related to these grants in selling, general, and administrative expenses within the consolidated statement of operations.









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 vested 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 vested over the approximate eight-month period to December 31, 2014 and the Company expensed these items ratably over the eight-month period up to the vesting date. During the year ended December 31 , 2014, the Company expensed approximately $0.3 million related to all of these grants in selling, general, and administrative expenses within the consolidated statement of operations.

During December 2014, the Company issued an aggregate of 23,944 restricted shares of common stock in an equal number to each of the four independent members of the Board of Directors. These shares will vest over the 2015 calendar period and the Company will expense these items as compensation expense, ratably during 2015.

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 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, accounting expenses, gain (loss) on modification or extinguishment of debt, and initial public offering costs. 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 year ended December 31,
	(Amounts in thousands)		2014				2013			2012
	Net sales
	Siding, Fencing, and Stone		$	801,601			$	737,841		$	658,045

	Windows and Doors		765,042				627,740			463,256

			$	1,566,643			$	1,365,581		$	1,121,301

	Operating earnings (loss)

	Siding, Fencing, and Stone		$	113,089			$	111,918		$	110,456

	Windows and Doors		(27,660		)		(38,537		)	(20,565		)
	Unallocated		(23,931		)		(45,605		)	(19,871		)
			$	61,498			$	27,776		$	70,020

	Interest income (expense), net

	Siding, Fencing, and Stone		$	5			$	(132	)	$	(47	)

	Windows and Doors		(48		)		(195		)	(18		)
	Unallocated		71,229				92,011			103,107

			$	71,186			$	91,684		$	103,042

	Depreciation and amortization

	Siding, Fencing, and Stone		$	25,255			$	24,950		$	22,616

	Windows and Doors		22,510				20,243			29,490

	Unallocated		698				453			171

			$	48,463			$	45,646		$	52,277

	Income tax expense (benefit)

	Unallocated		$	(105	)		$	298		$	2,835


	Capital expenditures

	Siding, Fencing, and Stone		$	12,581			$	10,053		$	11,219

	Windows and Doors		10,920				14,780			12,617

	Unallocated		160				1,061			810

			$	23,661			$	25,894		$	24,646


			As of December 31,

			2014				2013

Total assets

Siding, Fencing, and Stone		$	673,543			$	654,302

Windows and Doors		528,938				305,462

Unallocated		52,094				81,210

		$	1,254,575			$	1,040,974


Our Canadian subsidiaries, which had sales of approximately $278.8 million for the year ended December 31, 2014, represent the majority of our sales to foreign customers. Other subsidiaries’ sales outside the United States are less than 1% of our total sales.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 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 provides the Company with acquisition and financial advisory services as the Board of Directors shall reasonably request. In consideration of these services, the Company agreed to pay CI Capital Partners (1) an annual fee equal to 2% of our earnings before interest, tax, depreciation and amortization, (“EBITDA”), as defined in such agreement, (2) a transaction fee, payable upon the completion by the Company of any acquisition, of 2% of the sale price, (3) a transaction fee, payable upon the completion by the Company of any divestitures, of 1% of the sale price, and (4) a transaction fee, payable upon the completion of the sale of the Company, of 1% of the sale price. EBITDA in the General Advisory Agreement is based on the Company’s net income (loss) plus extraordinary losses and/or any net capital losses realized, provision for income taxes, interest expense (including amortization or write-off of debt discount and debt issuance costs and commissions, and other items), depreciation and amortization, dividends paid or accrued on preferred stock, certain management fees paid to CI Capital Partners, and a number of other items. The annual fee payable in any year may not exceed the amounts permitted under the senior credit facilities or the indenture governing the senior notes, and CI Capital Partners is obligated to return any portion of the annual fee that has been prepaid if an event of default has occurred and is continuing under either the senior credit facilities or the indenture governing the senior notes.

	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, $0.4 million, and $2.5 million, for the years ended December 31, 2014, 2013 and 2012, respectively. The original term of the General Advisory Agreement was 10 years, and was automatically renewable for consecutive one-year extensions, unless Ply Gem Industries or CI Capital Partners provide notice of termination. 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 consolidated statement of operations. 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 consolidated statement of operations. The Company also paid CI Capital Partners approximately $0.4 million for advisory services in connection with the Gienow acquisition during year ended December 31, 2013 and this amount was expensed within selling, general, and administrative expenses in the consolidated statement of operations.

	During the fourth quarter of 2011, the Company entered into an amendment to the employee agreement originally dated August 14, 2006 for the Company’s Chief Executive Officer. In conjunction with the amendment to the employment agreement, the Company also entered into a retention agreement and stock repurchase agreement. These agreements, among other things, provided for: (i) the extension of the chief executive officer’s term of employment for three years, (ii) the Company to make a retention payment of $2.0 million to the chief executive officer on December 31, 2014 if he remained employed by the Company on that date, (iii) the repurchase of 125,660 shares of common stock of Ply Gem Prime and (iv) the issuance of 150,000 stock options to the chief executive officer for non-voting Class C common stock of Ply Gem Prime (971,420 stock options in Ply Gem Holdings post IPO). The $12.6 million repurchase of common stock was made by Ply Gem Prime based on proceeds provided by the Company. The stock options granted to the chief executive officer vest 25% on each of the following dates: July 2012, July 2013, July 2014, and July 2015.

	The Company also entered into a retention agreement with the Company’s Chief Financial Officer which required the Company to make a retention payment of $0.7 million on December 31, 2014 if he remains employed by the Company on that date. The cumulative retention payments for executive officers of $2.7 million were paid in January 2015.

	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 consolidated statement of operations for the year ended December 31, 2013.

	During the fourth quarter of 2014, the Company made an approximate $36,000 payment to PG ITR Holdco, L.P. (the “Tax Receivable Entity”) for the Tax Receivable Agreement in satisfaction of the amount due on this agreement related to the 2014 activity.

	During March 2015, the Company entered into new retention agreements with the Company's Chief Executive Officer and Chief Financial Officer for $3.0 million and $1.3 million, respectively. These retention agreements incentivize these individuals for three years and will require the Company to make cumulative payments of $4.3 million on December 31, 2017 if both individuals remain employed in their current positions on that date.

QUARTERLY_RESULTS_OF_OPERATION

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)

	The following is a summary of the quarterly results of operations.



			Quarter				Quarter			Quarter				Quarter
			Ended				Ended			Ended				Ended
			December 31,				September 27,			June 28,				March 29,
	(Amounts in thousands, except per share data)		2014				2014			2014				2014
	Net sales		$	450,119			$	437,848		$	409,211			$	269,465


	Gross profit		81,994			(4)	98,589			87,405				39,813


	Net income (loss)		(12,476		)	(4)	21,405		(4)	11,380			(4)	(51,578		)	(1), (4)

	Net income (loss) per share attributable to common shareholders:
	Basic (3)		$	(0.18	)		$	0.32		$	0.17			$	(0.76	)

	Diluted (3)		$	(0.18	)		$	0.32		$	0.17			$	(0.76	)


			Quarter				Quarter			Quarter				Quarter
			Ended				Ended			Ended				Ended
			December 31,				September 28,			June 29,				March 30,
	(Amounts in thousands, except per share data)		2013				2013			2013				2013
	Net sales		$	332,918			$	407,426		$	368,140			$	257,097


	Gross profit		58,396				84,168			74,260				41,846


	Net income (loss)		(17,431		)		16,895			(50,877		)	(2)	(28,107		)

	Net income (loss) per share attributable to common shareholders:
	Basic (3)		$	(0.26	)		$	0.25		$	(0.90	)		$	(0.57	)

	Diluted (3)		$	(0.26	)		$	0.25		$	(0.90	)		$	(0.57	)




	-1	The net loss for the quarter ended March 29, 2014 includes an approximate $21.4 million loss on modification or extinguishment of debt. See Note 5 for description of loss on debt modification and extinguishment.

	-2	The net loss for the quarter ended June 29, 2013 includes an approximate $18.9 million loss on modification or extinguishment of debt as well as $23.5 million for initial public offering costs. See Note 5 for description of loss on debt modification and extinguishment.

	-3	The sum of the quarterly per share amounts may not equal per share amounts reported for year-to-date periods. This is due to changes in the number of weighted average shares outstanding and the effects of rounding for each period.

	-4	During the quarter ended December 31, 2014, the Company identified and recorded an out of period adjustment totaling $3.4 million related to understatement of accounts payable identified in management’s review process. The out of period adjustment would have changed net (loss) income by ($2.6) million, $0.0 million, ($.8) million and $3.4 million for the three months ended March 29, 2014, June 28, 2014, September 27, 2014 and December 31, 2014, respectively. Management has evaluated the impact of this out of period adjustment and concluded that it is not material to the current quarter or to any previously reported quarterly financial statements.

GUARANTORNONGUARANTOR_FINANCIA

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2014
GUARANTOR / NON GUARANTOR FINANCIAL INFORMATION [Abstract]
GUARANTOR / NON-GUARANTOR FINANCIAL INFORMATION	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 December 31, 2014 and December 31, 2013, and for the years ended December 31, 2014, 2013, and 2012. The non-guarantor information presented represents our legacy Western Canadian business for periods before 2013 and our Canadian subsidiaries, Gienow Canada and Mitten, for periods thereafter.



	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
	For the year ended December 31, 2014
			Guarantor				Issuer								Non-
			Ply Gem				Ply Gem				Guarantor				Guarantor				Consolidating
	(Amounts in thousands)		Holdings, Inc.				Industries, Inc.				Subsidiaries				Subsidiary				Adjustments				Consolidated
	Net sales		$	—			$	—			$	1,287,810			$	278,833			$	—			$	1,566,643

	Cost of products sold		—				—				1,039,502				219,340				—				1,258,842

	Gross profit		—				—				248,308				59,493				—				307,801

	Operating expenses:

	Selling, general and

	administrative expenses		—				23,931				135,434				64,798				—				224,163

	Intercompany administrative

	charges		—				—				17,381				6,602				(23,983		)		—

	Amortization of intangible assets		—				—				16,806				5,334				—				22,140

	Total operating expenses		—				23,931				169,621				76,734				(23,983		)		246,303

	Operating earnings (loss)		—				(23,931		)		78,687				(17,241		)		23,983				61,498

	Foreign currency loss		—				—				—				(992		)		—				(992		)

	Intercompany interest		—				60,442				(56,941		)		(3,501		)		—				—

	Interest expense		—				(71,234		)		(32		)		(3		)		—				(71,269		)

	Interest income		—				5				30				48				—				83

	Tax receivable agreement liability adjustment		—				670				—				—				—				670

	Loss on modification or

	extinguishment of debt		—				(21,364		)		—				—				—				(21,364		)

	Intercompany administrative income		—				23,983				—				—				(23,983		)		—

	Income (loss) before equity in

	subsidiaries' income (loss)		—				(31,429		)		21,744				(21,689		)		—				(31,374		)

	Equity in subsidiaries' income (loss)		(31,269		)		160				—				—				31,109				—

	Income (loss) before provision

	(benefit) for income taxes		(31,269		)		(31,269		)		21,744				(21,689		)		31,109				(31,374		)

	Provision (benefit) for income taxes		—				—				(4,284		)		4,179				—				(105		)

	Net income (loss)		$	(31,269	)		$	(31,269	)		$	26,028			$	(25,868	)		$	31,109			$	(31,269	)


Other comprehensive income (loss):

Foreign currency translation adjustments		—				—				—				(9,681		)		—				(9,681		)

Unrealized gain on derivative instruments		—				—				—				1,294				—				1,294

Minimum pension liability for

actuarial loss		—				(3,504		)		(4,870		)		—				—				(8,374		)

Total comprehensive income (loss)		$	(31,269	)		$	(34,773	)		$	21,158			$	(34,255	)		$	31,109			$	(48,030	)




PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
For the year ended December 31, 2013
		Guarantor				Issuer								Non-
		Ply Gem				Ply Gem				Guarantor				Guarantor				Consolidating
(Amounts in thousands)		Holdings, Inc.				Industries, Inc.				Subsidiaries				Subsidiary				Adjustments				Consolidated
Net sales		$	—			$	—			$	1,134,455			$	231,126			$	—			$	1,365,581

Cost of products sold		—				—				931,314				175,597				—				1,106,911

Gross profit		—				—				203,141				55,529				—				258,670

Operating expenses:

Selling, general and

administrative expenses		—				22,078				113,058				51,995				—				187,131

Intercompany administrative

charges		—				—				17,292				6,578				(23,870		)		—

Amortization of intangible assets		—				—				16,874				3,362				—				20,236

Initial public offering costs		—				23,527				—				—				—				23,527

Total operating expenses		—				45,605				147,224				61,935				(23,870		)		230,894

Operating earnings (loss)		—				(45,605		)		55,917				(6,406		)		23,870				27,776

Foreign currency loss		—				—				—				(1,533		)		—				(1,533		)

Intercompany interest		—				79,837				(77,725		)		(2,112		)		—				—

Interest expense		—				(92,019		)		(27		)		—				—				(92,046		)

Interest income		—				8				164				190				—				362

Tax receivable agreement liability adjustment		—				5,167				—				—				—				5,167

Loss on modification or

extinguishment of debt		—				(18,948		)		—				—				—				(18,948		)

Intercompany administrative income		—				23,870				—				—				(23,870		)		—

Loss before equity in

subsidiaries' income loss		—				(47,690		)		(21,671		)		(9,861		)		—				(79,222		)

Equity in subsidiaries' loss		(79,520		)		(31,830		)		—				—				111,350				—

Loss before provision

(benefit) for income taxes		(79,520		)		(79,520		)		(21,671		)		(9,861		)		111,350				(79,222		)

Provision (benefit) for income taxes		—				—				2,926				(2,628		)		—				298

Net loss		$	(79,520	)		$	(79,520	)		$	(24,597	)		$	(7,233	)		$	111,350			$	(79,520	)



Other comprehensive income (loss):

Foreign currency translation adjustments		—				—				—				(2,937		)		—				(2,937		)

Minimum pension liability for

actuarial gain		—				2,198				3,861				$	—			—				6,059

Total comprehensive loss		$	(79,520	)		$	(77,322	)		$	(20,736	)		$	(10,170	)		$	111,350			$	(76,398	)




PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
For the year ended December 31, 2012
		Guarantor				Issuer								Non-
		Ply Gem				Ply Gem				Guarantor				Guarantor				Consolidating
(Amounts in thousands)		Holdings, Inc.				Industries, Inc.				Subsidiaries				Subsidiary				Adjustments				Consolidated
Net sales		$	—			$	—			$	1,051,312			$	69,989			$	—			$	1,121,301

Cost of products sold		—				—				826,496				50,606				—				877,102

Gross profit		—				—				224,816				19,383				—				244,199

Operating expenses:

Selling, general and

administrative expenses		—				19,871				112,073				15,298				—				147,242

Intercompany administrative

charges		—				—				15,202				3,057				(18,259		)		—

Amortization of intangible assets		—				—				26,937				—				—				26,937

Total operating expenses		—				19,871				154,212				18,355				(18,259		)		174,179

Operating earnings (loss)		—				(19,871		)		70,604				1,028				18,259				70,020

Foreign currency gain		—				—				—				409				—				409

Intercompany interest		—				102,729				(102,729		)		—				—				—

Interest expense		—				(103,112		)		(18		)		(3		)		—				(103,133		)

Interest income		—				5				65				21				—				91

Loss on modification or
extinguishment of debt		—				(3,607		)		—				—				—				(3,607		)

Intercompany administrative income		—				18,259				—				—				(18,259		)		—

Income (loss) before equity in
subsidiaries' income (loss)		—				(5,597		)		(32,078		)		1,455				—				(36,220		)

Equity in subsidiaries' income (loss)		(39,055		)		(33,458		)		—				—				72,513				—

Income (loss) before provision
(benefit) for income taxes		(39,055		)		(39,055		)		(32,078		)		1,455				72,513				(36,220		)

Provision (benefit) for income taxes		—				—				3,150				(315		)		—				2,835

Net income (loss)		$	(39,055	)		$	(39,055	)		$	(35,228	)		$	1,770			$	72,513			$	(39,055	)


Other comprehensive income (loss):

Foreign currency translation adjustments		—				—				—				835				—				835

Minimum pension liability for

actuarial loss		—				(673		)		(430		)		—				—				(1,103		)

Total comprehensive income (loss)		$	(39,055	)		$	(39,728	)		$	(35,658	)		$	2,605			$	72,513			$	(39,323	)



PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING BALANCE SHEET
As of December 31, 2014
(Amounts in thousands)		Guarantor				Issuer								Non-
		Ply Gem				Ply Gem				Guarantor				Guarantor				Consolidating
ASSETS		Holdings, Inc.				Industries, Inc.				Subsidiaries				Subsidiary				Adjustments				Consolidated
Current Assets:
Cash and cash equivalents		$	—			$	23,555			$	(5,845	)		$	15,452			$	—			$	33,162

Accounts receivable, net		—				—				153,791				33,888				—				187,679

Inventories:

Raw materials		—				—				65,772				10,695				—				76,467

Work in process		—				—				32,653				1,725				—				34,378

Finished goods		—				—				54,415				14,653				—				69,068

Total inventory		—				—				152,840				27,073				—				179,913

Prepaid expenses and other

current assets		—				1,044				25,840				4,924				—				31,808

Deferred income taxes		—				—				7,680				—				—				7,680

Total current assets		—				24,599				334,306				81,337				—				440,242

Investments in subsidiaries		(96,668		)		(64,046		)		—				—				160,714				—

Property and Equipment, at cost:

Land		—				—				7,085				882				—				7,967

Buildings and improvements		—				—				60,211				5,447				—				65,658

Machinery and equipment		—				2,794				348,951				16,974				—				368,719

		—				2,794				416,247				23,303				—				442,344

Less accumulated depreciation		—				(2,083		)		(271,156		)		(8,138		)		—				(281,377		)

Total property and equipment, net		—				711				145,091				15,165				—				160,967

Other Assets:

Intangible assets, net		—				—				123,333				24,376				—				147,709

Goodwill		—				—				442,233				33,879				—				476,112

Intercompany note receivable		—				953,510				—				—				(953,510		)		—

Other		—				26,784				2,761				—				—				29,545

Total other assets		—				980,294				568,327				58,255				(953,510		)		653,366

		$	(96,668	)		$	941,558			$	1,047,724			$	154,757			$	(792,796	)		$	1,254,575


LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities:

Accounts payable		$	—			$	239			$	66,452			$	17,473			$	—			$	84,164

Accrued expenses		—				19,907				110,290				17,128				—				147,325

Current portion of long-term debt		—				4,300				—				—				—				4,300

Total current liabilities		—				24,446				176,742				34,601				—				235,789

Deferred income taxes		—				—				14,719				6,087				—				20,806

Intercompany note payable		—				—				844,258				109,252				(953,510		)		—

Payable to related parties pursuant to
tax receivable agreement		—				10,917				—				—				—				10,917

Other long-term liabilities		—				13,946				76,923				3,945				—				94,814

Long-term debt		—				988,917				—				—				—				988,917

Commitments and contingencies

Stockholders' Equity (Deficit):

Preferred stock		—				—				—				—				—				—

Common stock		679				679				—				—				(679		)		679

Additional paid-in-capital		745,140				745,140				602,801				16,010				(1,363,951		)		745,140

(Accumulated deficit) retained earnings		(822,512		)		(822,512		)		(653,181		)		(9,701		)		1,485,394				(822,512		)

Accumulated other

comprehensive income (loss)		(19,975		)		(19,975		)		(14,538		)		(5,437		)		39,950				(19,975		)

Total stockholder's (deficit) equity		(96,668		)		(96,668		)		(64,918		)		872				160,714				(96,668		)

		$	(96,668	)		$	941,558			$	1,047,724			$	154,757			$	(792,796	)		$	1,254,575




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
		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		—				—				109,198				29,587				—				138,785

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				231,448				80,587				—				370,448

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			$	787,153			$	172,611			$	(676,967	)		$	1,040,974


LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities:

Accounts payable		$	—			$	601			$	66,847			$	15,533			$	—			$	82,981

Accrued expenses		—				31,056				60,843				19,764				—				111,663

Total current liabilities		—				31,657				127,690				35,297				—				194,644

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				429,748				6,840				(1,178,377		)		741,789

(Accumulated deficit) retained earnings		(791,243		)		(791,243		)		(679,209		)		16,167				1,454,285				(791,243		)

Accumulated other

comprehensive loss		(3,214		)		(3,214		)		(6,164		)		2,950				6,428				(3,214		)

Total stockholder's (deficit) equity		(51,996		)		(51,996		)		(255,625		)		25,957				281,664				(51,996		)

		$	(51,996	)		$	810,173			$	787,153			$	172,611			$	(676,967	)		$	1,040,974




PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the year ended December 31, 2014
(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)		$	(31,269	)		$	(31,269	)		$	26,028			$	(25,868	)		$	31,109			$	(31,269	)

Adjustments to reconcile net income (loss)

to cash provided by (used in) operating activities:

Depreciation and amortization expense		—				698				39,399				8,366				—				48,463

Fair-value premium on purchased inventory		—				—				38				—				—				38

Fair-value decrease of contingent acquisition liability		—				—				(264		)		—				—				(264		)

Non-cash restructuring costs		—				—				—				3,275				—				3,275

Non-cash interest expense, net		—				14,948				—				—				—				14,948

Loss on foreign currency transactions		—				—				—				992				—				992

Non-cash litigation expense		—				—				4,573				—				—				4,573

Loss on modification or

extinguishment of debt		—				21,364				—				—				—				21,364

Stock based compensation		—				2,246				—				—				—				2,246

Deferred income taxes		—				—				(6,638		)		4,265				—				(2,373		)

Tax receivable agreement liability adjustment		—				(670		)		—				—				—				(670		)

Increase in tax uncertainty,

net of valuation allowance		—				—				131				—				—				131

Equity in subsidiaries' net income (loss)		31,269				(160		)		—				—				(31,109		)		—

Other		—				—				(295		)		—				—				(295		)

Changes in operating assets and

liabilities:

Accounts receivable, net		—				—				(5,087		)		(7,025		)		—				(12,112		)

Inventories		—				—				(25,603		)		(1,142		)		—				(26,745		)

Prepaid expenses and other

current assets		—				(229		)		(4,501		)		(230		)		—				(4,960		)

Accounts payable		—				(362		)		(13,648		)		(3,394		)		—				(17,404		)

Accrued expenses		—				(4,285		)		(4,454		)		(1,013		)		—				(9,752		)

Cash payments on restructuring liabilities		—				—				(1,416		)		(3,553		)		—				(4,969		)

Other		—				—				(449		)		—				—				(449		)

Net cash provided by (used in)

operating activities		—				2,281				7,814				(25,327		)		—				(15,232		)

Cash flows from investing

activities:

Acquisitions, net of cash acquired and outstanding checks assumed		—				(130,856		)		—				—				—				(130,856		)

Capital expenditures		—				(160		)		(20,918		)		(2,583		)		—				(23,661		)

Proceeds from sale of assets		—				—				167				656				—				823

Net cash used in

investing activities		—				(131,016		)		(20,751		)		(1,927		)		—				(153,694		)

Cash flows from financing

activities:

Proceeds from long-term debt		—				1,067,725				—				—				—				1,067,725

Payments on long-term debt		—				(855,225		)		—				—				—				(855,225		)

Proceeds from intercompany

investment		—				(41,033		)		12,062				28,971				—				—

Payment of early tender and call premiums		—				(61,142		)		—				—				—				(61,142		)

Proceeds from exercises of employee stock options		—				1,112				—				—				—				1,112

Debt issuance costs paid		—				(16,947		)		—				—				—				(16,947		)

Net cash provided by

financing activities		—				94,490				12,062				28,971				—				135,523

Impact of exchange rate movement

on cash		—				—				—				(3,236		)		—				(3,236		)

Net decrease in cash

and cash equivalents		—				(34,245		)		(875		)		(1,519		)		—				(36,639		)

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		$	—			$	23,555			$	(5,845	)		$	15,452			$	—			$	33,162




PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the year ended December 31, 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 loss		$	(79,520	)		$	(79,520	)		$	(24,597	)		$	(7,233	)		$	111,350			$	(79,520	)

Adjustments to reconcile net loss

to cash provided by operating activities:

Depreciation and amortization expense		—				453				39,030				6,163				—				45,646

Fair-value premium on purchased inventory		—				—				—				2,015				—				2,015

Fair-value decrease of contingent acquisition liability		—				—				(358		)		—				—				(358		)

Non-cash restructuring costs		—				—				—				2,864				—				2,864

Non-cash integration charges		—				—				—				3,220				—				3,220

Non-cash interest expense, net		—				12,221				—				—				—				12,221

Loss on foreign currency transactions		—				—				—				1,533				—				1,533

Loss on modification or

extinguishment of debt		—				18,948				—				—				—				18,948

Prepaid management fee write off		—				2,682				—				—				—				2,682

Stock based compensation		—				2,181				—				—				—				2,181

Deferred income taxes		—				—				1,292				(1,724		)		—				(432		)

Tax receivable agreement liability adjustment		—				(5,167		)		—				—				—				(5,167		)

Reduction in tax uncertainty,

net of valuation allowance		—				—				(520		)		—				—				(520		)

Equity in subsidiaries' net loss		79,520				31,830				—				—				(111,350		)		—

Other		—				—				56				—				—				56

Changes in operating assets and

liabilities:

Accounts receivable, net		—				—				(1,237		)		7,370				—				6,133

Inventories		—				—				(15,904		)		5,802				—				(10,102		)

Prepaid expenses and other

current assets		—				(2,951		)		(5,791		)		(138		)		—				(8,880		)

Accounts payable		—				347				3,925				(16,715		)		—				(12,443		)

Accrued expenses		—				11,304				4,788				8,186				—				24,278

Payment of advisory termination fee to affiliate		—				(18,852		)		—				—				—				(18,852		)

Cash payments on restructuring liabilities		—				—				(1,413		)		(2,181		)		—				(3,594		)

Other		—				(69		)		399				3,068				—				3,398

Net cash provided by (used in)

operating activities		—				(26,593		)		(330		)		12,230				—				(14,693		)

Cash flows from investing

activities:

Acquisitions, net of cash acquired		—				(97,200		)		—				—				—				(97,200		)

Capital expenditures		—				(1,061		)		(21,494		)		(3,339		)		—				(25,894		)

Proceeds from sale of assets		—				—				102				—				—				102

Net cash used in

investing activities		—				(98,261		)		(21,392		)		(3,339		)		—				(122,992		)

Cash flows from financing

activities:

Payments on long-term debt		—				(148,000		)		—				—				—				(148,000		)

Payments on previous revolver credit facility		—				(15,000		)		—				—				—				(15,000		)

Proceeds from intercompany

investment		—				(21,855		)		21,059				796				—				—

Payment of early tender and call premiums		—				(8,520		)		—				—				—				(8,520		)

Net proceeds from issuance of common stock		—				353,756				—				—				—				353,756

Proceeds from exercises of employee stock options		—				197				—				—				—				197

Debt issuance costs paid		—				(1,256		)		—				—				—				(1,256		)

Net cash provided by

financing activities		—				159,322				21,059				796				—				181,177

Impact of exchange rate movement

on cash		—				—				—				(885		)		—				(885		)

Net increase (decrease) in cash

and cash equivalents		—				34,468				(663		)		8,802				—				42,607

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		$	—			$	57,800			$	(4,970	)		$	16,971			$	—			$	69,801




PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the year ended December 31, 2012
(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)		$	(39,055	)		$	(39,055	)		$	(35,228	)		$	1,770			$	72,513			$	(39,055	)

Adjustments to reconcile net

income (loss) to cash provided by

operating activities:

Depreciation and amortization expense		—				171				51,095				1,011				—				52,277

Non-cash interest expense, net		—				11,428				—				—				—				11,428

Gain on foreign currency transactions		—				—				—				(409		)		—				(409		)

Loss on modification or
extinguishment of debt		—				3,607				—				—				—				3,607

Stock based compensation		—				1,703				—				—				—				1,703

Deferred income taxes		—				—				844				183				—				1,027

Reduction in tax uncertainty,

net of valuation allowance		—				—				(92		)		—				—				(92		)

Equity in subsidiaries' net loss		39,055				33,458				—				—				(72,513		)		—

Other		—				—				(37		)		—				—				(37		)

Changes in operating assets and

liabilities:

Accounts receivable, net		—				—				(5,909		)		532				—				(5,377		)

Inventories		—				—				5,704				(1,008		)		—				4,696

Prepaid expenses and other

current assets		—				616				(4,586		)		1,436				—				(2,534		)

Accounts payable		—				(466		)		19,195				(1,123		)		—				17,606

Accrued expenses		—				(562		)		5,794				(640		)		—				4,592

Cash payments on restructuring liabilities		—				—				(1,177		)		—				—				(1,177		)

Other		—				—				(240		)		689				—				449

Net cash provided by

operating activities		—				10,900				35,363				2,441				—				48,704

Cash flows from investing

activities:

Acquisitions, net of cash acquired		—				—				(100		)		—				—				(100		)

Capital expenditures		—				(810		)		(22,969		)		(867		)		—				(24,646		)

Proceeds from sale of assets		—				—				284				(91		)		—				193

Net cash used in

investing activities		—				(810		)		(22,785		)		(958		)		—				(24,553		)

Cash flows from financing

activities:

Proceeds from long-term debt		—				102,991				—				—				—				102,991

Payments on long-term debt		—				(58,991		)		—				—				—				(58,991		)

Net revolver borrowings		—				(40,000		)		—				—				—				(40,000		)

Proceeds from intercompany

investment		—				13,477				(13,477		)		—				—				—

Payment of early tender premium		—				(9,844		)		—				—				—				(9,844		)

Debt issuance costs paid		—				(2,969		)		—				—				—				(2,969		)

Net cash provided by (used in)

financing activities		—				4,664				(13,477		)		—				—				(8,813		)

Impact of exchange rate movement

on cash		—				—				—				156				—				156

Net increase (decrease) in cash

and cash equivalents		—				14,754				(899		)		1,639				—				15,494

Cash and cash equivalents at the

beginning of the period		—				8,578				(3,408		)		6,530				—				11,700

Cash and cash equivalents at the end

of the period		$	—			$	23,332			$	(4,307	)		$	8,169			$	—			$	27,194

SCHEDULE_II_VALUATION_AND_QUAL

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 31, 2014
Valuation and Qualifying Accounts [Abstract]
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS
	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	31-Dec-14



	(Amounts in thousands)	Balance at		Charged to		Charged to		Uncollectible accounts			Balance at
		Beginning		Costs and		Other		written off, net of			End of
		of Year		Expenses		Accounts		recoveries			Year
	Year ended December 31, 2014
	Allowance for doubtful accounts and sales allowances............	$	4,453	$	961	$	—	$	(1,250	)	$	4,164


	Year ended December 31, 2013

	Allowance for doubtful accounts and sales allowances............	$	3,584	$	1,998	$	—	$	(1,129	)	$	4,453


	Year ended December 31, 2012

	Allowance for doubtful accounts and sales allowances…………	$	3,883	$	778	$	—	$	(1,077	)	$	3,584

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Derivatives, Policy [Policy Text Block]

Derivative Financial Instruments

During the year ended December 31, 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 (settled prior to December 31, 2014) and a forward contract agreement to hedge approximately $49.7 million of its 2015 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 the 2014 zero-cost collar agreement as well as the 2015 forward contract as cash flow hedges. As a cash flow hedge, unrealized gains are recognized as assets while unrealized losses are recognized as liabilities. The 2014 zero-cost collar agreement and 2015 forward contract are highly correlated to the changes in foreign currency rates to which the Company is exposed. Unrealized gains and losses on these agreements 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 instruments and the underlying exposures being hedged, fluctuations in the value of the derivative instruments 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 December 31, 2014, approximately $1.3 million of the deferred net gain on derivative instruments included in accumulated other comprehensive loss is expected to be reclassified to 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 forward contract 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 asset included in the accompanying consolidated balance sheets is as follows:

(Amounts in thousands)

31-Dec-14

31-Dec-13

Foreign currency hedge (included in other assets)

1,294

—

Liquidity Disclosure [Policy Text Block]

Liquidity

The Company intends to fund its ongoing capital and working capital requirements, including its internal growth, through a combination of cash flows from operations and, if necessary, from borrowings under the revolving credit portion of its senior secured asset based revolving credit facility. As of December 31, 2014, the Company had approximately $993.2 million of indebtedness, approximately $293.3 million of contractual availability under the ABL Facility, and approximately $216.2 million of borrowing base availability, reflecting $0.0 million of ABL borrowings and approximately $6.7 million of letters of credit and priority payable reserves issued under the ABL Facility.

Because of the inherent seasonality in the Company's business and the resulting working capital requirements, the Company’s liquidity position fluctuates within a given year. The seasonal effect that creates the Company’s greatest needs has historically been experienced during the first six months of the year and the Company anticipates borrowing funds under its ABL Facility to support this requirement. However, the Company anticipates the funds generated from operations and funds available under the ABL Facility will be adequate to finance its ongoing operational cash flow needs, capital expenditures, debt service obligations, management incentive expenses, tax receivable agreement payments, and other fees payable under other contractual obligations for the foreseeable future.

Basis of Presentation

Ply Gem Holdings, Inc. (“Ply Gem Holdings”) and its wholly owned subsidiaries (individually and collectively, the “Company” or “Ply Gem”) are diversified manufacturers of residential and commercial building products, operating with two segments: (i) Siding, Fencing and Stone and (ii) Windows and Doors. Through these segments, Ply Gem Industries, Inc. (“Ply Gem Industries”) manufactures and sells, primarily in the United States and Canada, a wide variety of products for the residential and commercial construction, manufactured housing, and remodeling and renovation markets.

Ply Gem Holdings was incorporated as a wholly owned subsidiary of Ply Gem Investment Holdings, Inc. (“Ply Gem Investment Holdings”), on January 23, 2004 by affiliates of CI Capital Partners LLC (“CI Capital Partners”) for the purpose of acquiring Ply Gem Industries from Nortek, Inc. (“Nortek”). On January 11, 2010, Ply Gem Investment Holdings was merged with and into Ply Gem Prime Holdings, Inc. (“Ply Gem Prime”), with Ply Gem Prime being the surviving corporation. As a result, Ply Gem Holdings was a wholly owned subsidiary of Ply Gem Prime.

The Ply Gem acquisition was completed on February 12, 2004, when Nortek sold Ply Gem Industries to Ply Gem Holdings, an affiliate of CI Capital Partners pursuant to the terms of the stock purchase agreement among Ply Gem Investment Holdings, Nortek, and WDS LLC dated as of December 19, 2003, as amended. Prior to February 12, 2004, the date of the Ply Gem acquisition, Ply Gem Holdings had no operations and Ply Gem Industries was wholly owned by a subsidiary of WDS LLC, which was a wholly owned subsidiary of Nortek.

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.

Initial Public Offering And Related Transactions [Policy Text Block]

Initial Public Offering and Related Transactions

In May 2013, the Company issued 18,157,895 shares of common stock in an initial public offering ("IPO") of its common stock at a price of $21.00 per share and received gross proceeds of approximately $381.3 million. The shares began trading on The New York Stock Exchange on May 23, 2013 under the symbol "PGEM". The proceeds were utilized to (i) redeem, repurchase or repay a portion of the Company's outstanding indebtedness under both the 8.25% Senior Secured Notes due 2018 (the "8.25% Senior Secured Notes") and the 9.375% Senior Notes due 2017 (the "9.375% Senior Notes") as well as the Company's senior secured asset based revolving credit facility (the "ABL Facility"), (ii) to pay transaction fees and other expenses and (iii) for general corporate purposes, including to pay the aggregate purchase price for the acquisition of Mitten Inc. ("Mitten"). Refer to the Long-Term Debt footnote for disclosure on the reduction of indebtedness and the Acquisitions footnote for disclosure on the Mitten acquisition.

Immediately prior to the closing of the IPO, Ply Gem Prime merged with and into Ply Gem Holdings, with Ply Gem Holdings being the surviving entity. In the merger, the Company issued a total of 48,962,494 shares of common stock, and all of the preferred stock of Ply Gem Prime (including the subordinated debt of Ply Gem Prime that was converted into preferred stock in connection with the IPO) was converted into a number of shares of the Company's common stock based on the IPO price of the common stock and the liquidation value of and the maximum dividend amount in respect of the preferred stock. This merger resulted in an increase of approximately $92.1 million in accumulated deficit and additional paid-in-capital and an increase in deferred tax assets of $37.4 million with a full valuation allowance for Ply Gem Holdings. This merger had no impact on the Company's consolidated statement of operations for all periods presented.

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 year ended December 31, 2013.

(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 $27.5 million in costs associated with the IPO that were recorded within additional paid-in-capital during the year ended December 31, 2013 in the Company's consolidated balance sheet. These costs include underwriter fees along with legal, accounting, printing and other general expenses directly associated with the public offering.

Principles of Consolidation

The accompanying 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.

Reclassifications [Text Block]

Reclassifications

Certain balance sheet and statements of cash flows amounts in the prior fiscal year have been reclassified to conform to the presentation adopted in the current fiscal year, with no effect on net income (loss), accumulated deficit, or net cash provided by/used in operating, investing, and financing activities.

Accounting Policies and Use of Estimates

The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States 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, 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, as appropriate 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, foreign currency, and depressed housing and remodeling markets combine 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.

Recognition of Sales and Related Costs, Incentives and Allowances

The Company recognizes sales upon the shipment of products, net of applicable provisions for discounts and allowances. Generally, the customer takes title upon shipment and assumes the risks and rewards of ownership of the product. For certain products, it is industry practice that customers take title to products upon delivery, at which time revenue is then recognized by the Company. Allowances for cash discounts, volume rebates and other customer incentive programs, as well as gross customer returns, among others, are recorded as a reduction of sales at the time of sale based upon the estimated future outcome. Cash discounts, volume rebates and other customer incentive programs are based upon certain percentages agreed upon with the Company’s various customers, which are typically earned by the customer over an annual period.

The Company records periodic estimates for these amounts based upon the historical results to date, estimated future results through the end of the contract period and the contractual provisions of the customer agreements. Customer returns are recorded as a reduction to sales on an actual basis throughout the year and also include an estimate at the end of each reporting period for future customer returns related to sales recorded prior to the end of the period. The Company generally estimates customer returns based upon the time lag that historically occurs between the sale date and the return date while also factoring in any new business conditions that might impact the historical analysis such as new product introduction. The Company also provides for estimates of warranty and shipping costs at the time of sale. Shipping and warranty costs are included in cost of products sold. Bad debt provisions are included in selling, general and administrative expenses. The amounts recorded are generally based upon historically derived percentages while also factoring in any new business conditions that are expected to impact the historical analysis such as new product introduction for warranty and bankruptcies of particular customers for bad debt.

Cash and Cash Equivalents

Cash Equivalents

Cash equivalents consist of short-term highly liquid investments with original maturities of three months or less 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 $4.2 million and $4.5 million at December 31, 2014 and 2013, respectively. 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 consolidated balance sheets are valued at the lower of cost or market and are determined 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.

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. Depreciation expense for the years ended December 31, 2014, 2013, and 2012 was approximately $26.3 million, $25.4 million, and $25.4 million, respectively.

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 undiscounted operating cash flow analyses 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.), acquired in May 2013, 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. During the year ended December 31, 2013, the Company incurred an asset impairment charge of $1.4 million related to the restructuring and integration of the Gienow and Ply Gem Canada operations. There were no asset impairment charges recorded during the years ended December 31, 2014 or 2012.

Debt Issuance Costs

Debt issuance costs, composed of facility, agency, and certain legal fees associated with issuing new debt, are amortized over the contractual term of the related agreement using the effective interest method. Net debt issuance costs totaled approximately $23.8 million and $17.7 million as of December 31, 2014 and December 31, 2013, respectively, and have been recorded in other long term assets in the accompanying consolidated balance sheets. Amortization of debt issuance costs for the years ended December 31, 2014, December 31, 2013 and December 31, 2012 was approximately $4.0 million, $4.1 million, and $4.7 million, respectively. Amortization of debt issuance costs is recorded in interest expense in the accompanying consolidated statements of operations.

Goodwill

Acquisition accounting involves judgment with respect to the valuation of the acquired assets and liabilities in order to determine the final amount of goodwill. For significant acquisitions, the Company values items such as property and equipment and acquired intangibles based upon appraisals.

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. The Company assesses goodwill for impairment at the November month end each year (November 22nd for 2014) 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. Refer to Note 3 for additional considerations regarding the results of the impairment test in 2014 and 2013.

Share Based Compensation

Share-based compensation cost for the Company’s stock option plan is measured at the grant date, based on the estimated fair value of the award, and is recognized over the requisite service period. The fair value of each option award is estimated on the grant date using a Black-Scholes option valuation model. Expected volatility is based on a review of several market indicators, including peer companies. The risk-free interest rate is based on U.S. Treasury issues with a term equal to the expected life of the option.

Insurance liability

Insurance Liabilities

The Company is self-insured for certain casualty losses and medical liabilities. The Company records insurance liabilities and related expenses for health, workers’ compensation, product and general liability losses and other insurance expenses in accordance with either the contractual terms of their policies or, if self-insured, the total liabilities that are estimable and probable as of the reporting date. Insurance liabilities are recorded as current liabilities to the extent they are expected to be paid in the succeeding year with the remaining requirements classified as long-term liabilities. The accounting for self-insured plans requires that significant judgments and estimates be made both with respect to the future liabilities to be paid for known claims and incurred but not reported claims as of the reporting date. The Company relies on historical trends when determining the appropriate incurred but not reported claims and health insurance reserves to record in its consolidated balance sheets. In certain cases where partial insurance coverage exists, the Company must estimate the portion of the liability that will be covered by existing insurance policies to arrive at the net expected liability to the Company.

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 are 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.

Sales taxes

Sales Taxes

Sales taxes collected from customers are recorded as liabilities until remitted to taxing authorities and therefore are not reflected in the consolidated statements of operations.

Advertising Cost, Policy, Expensed Advertising Cost [Policy Text Block]

Advertising Costs

Advertising costs are generally expensed as incurred. Advertising expense was $15.3 million, $13.3 million, and $12.5 million for the years ended December 31, 2014, 2013, and 2012, respectively.

Commitments and Contingencies

The Company provides accruals 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.

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.

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 entity at the exchange rates in effect at year-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 consolidated balance sheets. Gains and losses arising from international intercompany transactions that are of a long-term investment nature are reported in the same manner as translation gains and losses. Realized exchange gains and losses are included in net income (loss) for the periods presented.

The Company recorded a loss from foreign currency transactions of approximately $(1.0) million and $(1.5) million for the years ended December 31, 2014 and 2013, respectively, and a gain of approximately $0.4 million for the year ended December 31, 2012. During the years ended December 31, 2014 and 2013, accumulated other comprehensive income (loss) included a currency translation adjustment of approximately $(9.7) million and $(2.9) million, respectively.

Concentration of Credit Risk

The Company’s largest customer, ABC Supply Co. Inc., accounted for approximately 12.0%, 9.2%, and 10.5% of consolidated net sales for the years ended December 31, 2014, 2013, and 2012, respectively, and 12.5% and 12.3% of outstanding accounts receivable as of December 31, 2014 and 2013, respectively.

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

in Active Markets

Other

(Amounts in thousands)

Fair

for Identical

Observable

Unobservable

Carrying

Value

Assets

Inputs

Description

Value

Total

(Level 1)

(Level 2)

(Level 3)

Liabilities:

Senior Notes-6.50%

650,000

617,500

—

Term Loan Facility

426,775

404,369

—

404,369

—

As of December 31, 2014

1,076,775

1,021,869

617,500

404,369

—

Liabilities:

Senior Notes-9.375%

96,000

103,440

—

Senior Secured Notes-8.25%

756,000

805,140

—

As of December 31, 2013

852,000

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 financial instruments approximates their fair value. Also see Note 6 for fair value disclosures of the pension assets.

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 years ended December 31, 2014, December 31, 2013, and December 31, 2012 and therefore the impact of stock options and unvested restricted stock were excluded from the computation of diluted earnings (loss) per share, as the inclusion of such amounts would be anti-dilutive.

The computation of the dilutive effect of other potential common shares excluded options and unvested restricted stock representing approximately 0.1 million and 1.1 million shares of common stock for the years ended December 31, 2014 and 2013, respectively. 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 year ended December 31, 2012, and 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 December 31, 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 earnings (loss) 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 2015, 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)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
IPO [Table Text Block]	The following table summarizes these costs for the year ended December 31, 2013.


	(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 Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

	(Amounts in thousands)
		31-Dec-14				31-Dec-13
	Foreign currency hedge (included in other assets)	$	1,294			$	—

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			$	617,500	$	617,500		$	—		$	—

	Term Loan Facility		426,775				404,369		—			404,369			—

	As of December 31, 2014		$	1,076,775			$	1,021,869	$	617,500		$	404,369		$	—

	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		$	—		$	—

Components of accumulated other comprehensive (loss) income	The components of accumulated other comprehensive (loss) income are as follows:



	(Amounts in thousands)		Foreign currency				Unrealized gain on derivative instruments		Minimum pension			Accumulated other comprehensive
			translation						liability adjustments			(loss) income
	Balance at December 31, 2011		$	5,052			$	—	$	(11,120	)	$	(6,068	)

	Net current period change		835				—		(1,103		)	(268		)

	Balance at December 31, 2012		5,887				—		(12,223		)	(6,336		)

	Net current period change		(2,937		)		—		6,059			3,122

	Balance at December 31, 2013		2,950				—		(6,164		)	(3,214		)

	Net current period change		(9,681		)		1,294		(8,374		)	(16,761		)

	Balance at December 31, 2014		$	(6,731	)		$	1,294	$	(14,538	)	$	(19,975	)

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2014
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	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 income taxes	(9,786		)
		$	76,820

	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 income taxes	2,657

	Intangible assets	1,083

	Goodwill	3,717

	Accounts payable and accrued expenses	(10,041		)
	Other liabilities	(1,428		)
		$	20,380

	The Company preliminarily estimated 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	37,134

	Inventories	17,793

	Prepaid expenses and other current assets	2,233

	Property and equipment	53,655

	Intangible assets	62,170

	Goodwill	59,192

	Other assets	426

	Accounts payable and accrued expenses, including short-term warranty	(53,435		)
Deferred income taxes	(7,497		)
Long-term warranty and other liabilities	(40,815		)
	$	130,000

GOODWILL_Tables

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2014
Goodwill [Abstract]
Schedule of reporting unit goodwill balances	The reporting unit goodwill balances were as follows as of December 31, 2014 and December 31, 2013:



	(Amounts in thousands)
		December 31, 2014			December 31, 2013
	Siding, Fencing and Stone	$	344,048		$	346,140

	Windows and Doors	132,064			74,088

		$	476,112		$	420,228

Rollforward of goodwill	A rollforward of goodwill for 2014 and 2013 is included in the table below:



		Windows and			Siding, Fencing
	(Amounts in thousands)	Doors			and Stone
	Balance as of January 1, 2013

	Goodwill	$	399,244		$	443,211

	Accumulated impairment losses	(327,773		)	(122,227		)
		$	71,471		$	320,984

	Currency translation adjustments	(970		)	(942		)
	Tax benefit of excess tax goodwill	(130		)	—

	Mitten acquisition	—			26,098

	Gienow acquisition	3,717			—

	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	(1,216		)	(2,092		)
	Simonton acquisition	59,192			—

	Balance as of December 31, 2014

	Goodwill	459,837			466,275

	Accumulated impairment losses	(327,773		)	(122,227		)
		$	132,064		$	344,048

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2014
Finite-Lived Intangible Assets, Net [Abstract]
Components of intangible assets	The following table presents the major components of intangible assets as of December 31, 2014 and 2013:



	(Amounts in thousands)		Average			Accumulated			Net Carrying
			Amortization
			Period
			(in Years)	Cost		Amortization			Value
	As of December 31, 2014:
	Patents		14	$	12,770	$	(10,193	)	$	2,577

	Trademarks/Tradenames		11	117,660		(70,797		)	46,863

	Customer relationships		13	220,163		(123,299		)	96,864

	Other		5	4,379		(2,974		)	1,405

	Total intangible assets		12	$	354,972	$	(207,263	)	$	147,709


	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	Amortization expense related to these intangible assets for the years ended December 31, 2014, 2013, and 2012 was approximately $22.1 million, $20.2 million, and $26.9 million, respectively. Estimated amortization expense for fiscal years 2015 through 2019 is shown in the following table:



		Amortization
	(Amounts in thousands)	expense

	2015	$	25,017

	2016	24,271

	2017	20,337

	2018	19,551

	2019	14,110

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt in the accompanying consolidated balance sheets at December 31, 2014 and 2013 consists of the following:



	(Amounts in thousands)
		December 31, 2014			December 31, 2013
	Senior secured asset based revolving credit facility	$	—		$	—

	Term Loan due 2021, net of unamortized early tender premium
	and discount of $32,518 and $0, respectively	394,257			—

	6.50% Senior notes due 2022, net of unamortized early tender premium
	and discount of $51,040 and $0, respectively	598,960			—

	8.25% Senior Secured Notes due 2018, net of

	unamortized early tender premium and

	discount of $0 and $30,426	—			725,574

	9.375% Senior Notes due 2017, net of
	unamortized discount of $0 and $4,546	—			91,454

		$	993,217		$	817,028

	Less current portion of long-term debt	(4,300		)	—

		$	988,917		$	817,028

Schedule of Extinguishment and Modification of Debt	Based on these financing transactions, the Company recognized a loss on debt modification or extinguishment of approximately $21.4 million, $18.9 million and $3.6 million for the years ended December 31, 2014, 2013, and 2012, respectively, as summarized in the table below.



	(Amounts in thousands)	For the year ended
		December 31, 2014			December 31, 2013			December 31, 2012
	Loss on extinguishment of debt:
	13.125% Senior Subordinated Notes call premium	$	—		$	—		$	(1,487	)

	13.125% Senior Subordinated Notes unamortized discount	—			—			(299		)

	13.125% Senior Subordinated Notes unamortized debt issuance costs	—			—			(372		)

	8.25% Senior Secured Notes call premium	—			(2,520		)	—

	8.25% Senior Secured Notes unamortized discount	—			(3,831		)	—

	8.25% Senior Secured Notes unamortized debt issuance costs	—			(1,766		)	—

	9.375% Senior Notes call premium	—			(6,000		)	—

	9.375% Senior Notes unamortized discount	—			(3,666		)	—

	9.375% Senior Notes unamortized debt issuance costs	—			(1,165		)	—

	8.25% Senior Secured Notes and 9.375% Senior Notes 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		)	—			—

		(15,588		)	(18,948		)	(2,158		)

	Loss on modification of debt:

	Third party fees for 9.375% Senior Notes	—			—			(1,449		)

	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		)	—			(1,449		)


	Total loss on modification or extinguishment of debt	$	(21,364	)	$	(18,948	)	$	(3,607	)
Schedule of Maturities of Long-term Debt	The following table summarizes the Company’s long-term debt maturities due in each fiscal year after December 31, 2014:



		As of
	(Amounts in thousands)	December 31, 2014
	2015	$	4,300

	2016	4,300

	2017	4,300

	2018	4,300

	2019	4,300

	Thereafter	1,055,275

		$	1,076,775

DEFINED_BENEFIT_PLANS_Tables

DEFINED BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Reconciliation of benefit obligations, plan assets, and funded status of the combined plans	The table that follows provides a reconciliation of benefit obligations, plan assets, and funded status of the combined plans in the accompanying consolidated balance sheets at December 31, 2014 and 2013:


		December 31,				December 31,
	(Amounts in thousands)	2014				2013
	Change in projected benefit obligation
	Benefit obligation at beginning of year	$	41,182			$	45,060

	Service cost	—				103

	Interest cost	1,914				1,771

	Actuarial (gain) loss	7,357				(3,664		)

	Benefits and expenses paid	(2,190		)		(2,088		)
	Projected benefit obligation at end of year	$	48,263			$	41,182


	Change in plan assets

	Fair value of plan assets at beginning of year	$	32,301			$	29,780

	Actual return on plan assets	813				3,468

	Employer and participant contributions	2,259				1,141

	Benefits and expenses paid	(2,190		)		(2,088		)
	Fair value of plan assets at end of year	$	33,183			$	32,301


	Funded status and financial position:

	Fair value of plan assets	$	33,183			$	32,301

	Benefit obligation at end of year	48,263				41,182

	Funded status	$	(15,080	)		$	(8,881	)

	Amount recognized in the balance sheet consists of:

	Current liability	$	(1,753	)		$	(2,258	)
	Noncurrent liability	(13,327		)		(6,623		)
	Liability recognized in the balance sheet	$	(15,080	)		$	(8,881	)
Accumulated other comprehensive loss	Amounts recognized in accumulated other comprehensive loss at December 31, 2014 and 2013 consisted of the following:


	(Amounts in thousands)	December 31,				December 31,
		2014				2013
	Initial net asset (obligation)	$	—			$	—

	Prior service credit (cost)	—				—

	Net loss	17,757				9,433

	Accumulated other comprehensive loss	$	17,757			$	9,433

Actuarial assumptions	Plan assets consist of cash and cash equivalents, fixed income mutual funds, equity mutual funds, as well as other investments. The discount rate for the projected benefit obligation was chosen based upon rates of returns available for high-quality fixed-income securities as of the plan's measurement date. The Company reviewed several bond indices, comparative data, and the plan's anticipated cash flows to determine a single discount rate which would approximate the rate in which the obligation could be effectively settled. The expected long-term rate of return on assets is based on the Company’s historical rate of return. The weighted average rate assumptions used in determining pension costs and the projected benefit obligation for the periods indicated are as follows:


		For the year ended December 31,
		2014			2013			2012
	Discount rate for projected benefit obligation	3.8	%		4.75	%		4	%
	Discount rate for pension costs	4.75	%		4	%		4.5	%
	Expected long-term average return on plan assets	7	%		7	%		7.5	%
Net periodic benefit costs	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 year ended December 31,
		2014				2013				2012
	Service cost	$	—			$	103			$	101

	Interest cost	1,914				1,771				1,850

	Expected return on plan assets	(2,269		)		(2,053		)		(2,008		)
	Amortization of loss	491				955				807

	Net periodic benefit expense	$	136			$	776			$	750

Pension assets	The weighted-average asset allocations at December 31, 2014 by asset category are as follows:


		Target			Actual allocation as of			Weighted Average
		Allocation			31-Dec-14			Expected Long-Term
								Rate of Return (1)
	Asset Category
	U.S. Large Cap Funds	25	%		23.5	%		2	%
	U.S. Mid Cap Funds	5	%		8.2	%		0.4	%
	U.S. Small Cap Funds	3	%		3.2	%		0.3	%
	International Equity	15	%		15.1	%		1.4	%
	Fixed income	45	%		45	%		2.3	%
	Other investments	7	%		5	%		0.6	%
		100	%		100	%		7	%
	(1) The weighted average expected long-term rate of return by asset category is based on the Company’s target allocation and historical results.

	The weighted-average asset allocations at December 31, 2013 by asset category are as follows:


		Target			Actual allocation as of			Weighted Average
		Allocation			31-Dec-13			Expected Long-Term
								Rate of Return (1)
	Asset Category
	U.S. Large Cap Funds	25	%		22.8	%		2	%
	U.S. Mid Cap Funds	5	%		8.3	%		0.4	%
	U.S. Small Cap Funds	3	%		3.2	%		0.3	%
	International Equity	15	%		15.4	%		1.4	%
	Fixed income	45	%		43.9	%		2.3	%
	Other investments	7	%		6.4	%		0.6	%
		100	%		100	%		7	%
Plan assets measured at fair value on a recurring basis	The following table summarizes the Company’s plan assets measured at fair value on a recurring basis (at least annually) as of December 31, 2014 and 2013:



	(Amounts in thousands)	Fair value as of				Quoted Prices in Active				Significant Other			Significant
		December 31,				Markets for Identical				Observable Inputs			Unobservable Inputs
		2014				Assets (Level 1)				(Level 2)			(Level 3)
	Equity Securities (1)
	U.S. Large Cap Funds	$	7,803			$	7,803			$	—		$	—

	U.S. Mid Cap Funds	2,722				1,354				1,368			—

	U.S. Small Cap Funds	1,055				523				532			—

	International Funds	4,999				4,999				—			—

	Fixed Income

	Domestic Bond Funds (2)	14,925				—				14,925			—

	Other Investments

	Commodity Funds (3)	1,431				—				1,431			—

	Cash & Cash Equivalents	248				—				248			—

		$	33,183			$	14,679			$	18,504		$	—





	(Amounts in thousands)	Fair value as of				Quoted Prices in Active				Significant Other			Significant
		December 31,				Markets for Identical				Observable Inputs			Unobservable Inputs
		2013				Assets (Level 1)				(Level 2)			(Level 3)
	Equity Securities (1)
	U.S. Large Cap Funds	$	7,358			$	7,358			$	—		$	—

	U.S. Mid Cap Funds	2,700				1,369				1,331			—

	U.S. Small Cap Funds	1,023				509				514			—

	International Funds	4,960				4,960				—			—

	Fixed Income

	Domestic Bond Funds (2)	14,190				1,571				12,619			—

	Other Investments

	Commodity Funds (3)	1,609				1,609				—			—

	Cash & Cash Equivalents	461				—				461			—

		$	32,301			$	17,376			$	14,925		$	—


	(1) Equity securities are comprised of mutual funds valued at net asset value per share multiplied by number of shares at measurement date.
	(2) Domestic bonds are comprised of mutual funds valued at net asset value per share multiplied by number of shares at measurement date.
	(3) Commodity funds are comprised of two mutual funds which represent small market energy funds.
Benefit plan payments	The following table shows expected benefit payments for the next five fiscal years and the aggregate five years thereafter from the combined plans. These benefit payments consist of qualified defined benefit plan payments that are made from the respective plan trusts and do not represent an immediate cash outflow to the Company.


	Fiscal Year	Expected Benefit Payments
	(Amounts in thousands)


	2015	$	2,113

	2016	2,200

	2017	2,291

	2018	2,430

	2019	2,526

	2020-2024	13,984

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Schedule of lease obligation, partially offset by subleases	At December 31, 2014, the Company was obligated under lease agreements for the rental of certain real estate and machinery and equipment used in its operations. Future minimum rental obligations for non-cancellable lease payments total approximately $141.3 million at December 31, 2014. The lease obligations, partially offset by sublease income, are payable as follows:


		Lease			Sublease
	(Amounts in thousands)	Commitments			Income
	2015	$	27,939		$	469

	2016	23,884			479

	2017	20,847			488

	2018	14,476			498

	2019	12,707			508

	Thereafter	41,483			2,696

Components of the indemnification	In connection with the Ply Gem acquisition, in which Ply Gem Industries was acquired from 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 in the approximate amount of $2.9 million and $3.1 million at December 31, 2014 and 2013, respectively. As of December 31, 2014 and 2013, the Company has recorded liabilities related to these indemnifications of approximately $0.5 million and $0.4 million, respectively, in current liabilities and $2.4 million and $2.7 million, respectively, in long-term liabilities, consisting of the following:


	(Amounts in thousands)	December 31, 2014			December 31, 2013
	Product claim liabilities	$	138		$	140

	Multiemployer pension plan withdrawal liability	2,094			2,362

	Other	644			576

		$	2,876		$	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 year ended December 31,
	(Amounts in thousands)	2014			2013			2012
	Balance, beginning of period	$	42,466		$	37,870		$	38,612

	Acquisitions-Simonton (2014)/Gienow and Mitten (2013)	48,235			7,175			—

	Warranty expense during period	15,177			12,416			11,034

	Adjustments	(3,021		)	—			—

	Settlements made during period	(18,434		)	(14,995		)	(11,776		)
	Balance, end of period	$	84,423		$	42,466		$	37,870

ACCRUED_EXPENSES_AND_OTHER_LON1

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued expenses and other long term liabilities	Accrued expenses consist of the following at December 31, 2014 and December 31, 2013:



	(Amounts in thousands)	December 31, 2014		December 31, 2013
	Insurance	$	9,144	$	3,926

	Employee compensation and benefits	15,576		8,916

	Sales and marketing	36,279		32,938

	Product warranty	18,325		10,861

	Accrued freight	1,278		1,350

	Accrued interest	16,470		25,477

	Accrued environmental liability	451		463

	Accrued pension	1,753		2,258

	Accrued sales returns and discounts	3,054		3,263

	Accrued taxes	3,898		3,433

	Litigation accrual	2,573		—

	Other	38,524		18,778

		$	147,325	$	111,663


	Other long-term liabilities consist of the following at December 31, 2014 and December 31, 2013:



	(Amounts in thousands)	December 31, 2014		December 31, 2013
	Insurance	$	1,705	$	2,213

	Pension liabilities	13,327		6,623

	Multi-employer pension withdrawal liability	2,094		2,362

	Product warranty	66,098		31,605

	Long-term product claim liability	138		140

	Long-term environmental liability	1,227		1,247

	Liabilities for tax uncertainties	3,065		2,934

	Litigation accrual	2,000		—

	Other	5,160		5,436

		$	94,814	$	52,560

RESTRUCTURING_Tables

RESTRUCTURING (Tables)	12 Months Ended
	Dec. 31, 2014
Restructuring and Related Activities [Abstract]
Schedule of restructuring and related costs

	(Amounts in thousands)	Accrued as of		Adjustments			Expensed		Cash payments			Accrued as of
		December 31, 2013		during 2014			during 2014		during 2014			December 31, 2014
	Western Canada
	Severance costs	$	603	$	(187	)	$	348	$	(481	)	$	283

	Contract terminations	157		(28		)	—		—			129

	Equipment removal and other	533		(149		)	2,927		(3,311		)	—

		$	1,293	$	(364	)	$	3,275	$	(3,792	)	$	412



		For the year ended December 31,
	(Amounts in thousands)	2014		2013			2012
	Siding, Fencing and Stone	$	—	$	—		$	—

	Windows and Doors	3,275		2,864			—

		$	3,275	$	2,864		$	—

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Summary of components of earnings (loss) before provision (benefit) for income taxes	The following is a summary of the components of income (loss) before provision for income taxes:


			For the year ended December 31,
	(Amounts in thousands)		2014			2013			2012
	Domestic		$	(9,685	)	$	(69,361	)	$	(37,675	)
	Foreign		(21,689		)	(9,861		)	1,455

			$	(31,374	)	$	(79,222	)	$	(36,220	)
Summary of provision (benefit) for income taxes	The following is a summary of the provision (benefit) for income taxes included in the accompanying consolidated statement of operations:


			For the year ended December 31,
	(Amounts in thousands)		2014			2013			2012
	Federal:
	Current		$	—		$	—		$	—

	Deferred		(6,962		)	908			835

			(6,962		)	908			835

	State:

	Current		$	2,354		$	1,634		$	2,461

	Deferred		324			384			(146		)

			2,678			2,018			2,315

	Foreign:

	Current		$	(86	)	$	(904	)	$	(653	)
	Deferred		4,265			(1,724		)	338

			4,179			(2,628		)	(315		)


	Total		$	(105	)	$	298		$	2,835

Reconciliation of federal statutory income tax rate to the effective tax rate	The table that follows reconciles the federal statutory income tax rate to the effective tax rate of approximately 0.3% for the year ended December 31, 2014, 0.4% for the year ended December 31, 2013, and 7.8% for the year ended December 31, 2012.



			For the year ended December 31,
	(Amounts in thousands)		2014			2013			2012
	Income tax benefit at the federal statutory rate		$	(10,981	)	$	(27,728	)	$	(12,677	)

	Net change from statutory rate:

	Valuation allowance-US		(1,851		)	28,556			16,073

	Valuation allowance-Canada		9,789			—			—

	State income tax benefit, net of federal income tax benefit		641			(5,957		)	(919		)

	Taxes at non-U.S. statutory rate		(48		)	(46		)	194

	Additional provisions/reversals of uncertain tax positions		131			5,674			(92		)

	Canadian rate differential		2,015			867			(171		)

	Other, net		199			(1,068		)	427

			$	(105	)	$	298		$	2,835

Deferred income tax assets and liabilities	The tax effect of temporary differences, which gave rise to significant portions of deferred income tax assets and liabilities as of December 31, 2014 and 2013 are as follows:


	(Amounts in thousands)		December 31, 2014			December 31, 2013
	Deferred tax assets:
	Accounts receivable		$	1,161		$	1,252

	Insurance reserves		4,011			2,281

	Warranty reserves		29,360			12,874

	Pension accrual		6,041			3,638

	Deferred compensation		6,319			3,831

	Inventories		4,076			3,684

	Federal, net operating loss carry-forwards		104,482			89,280

	State, net operating loss carry-forwards		15,771			12,691

	Non-capital losses - foreign jurisdiction		7,147			3,150

	Related party interest		43,833			43,643

	Professional fees		2,616			667

	Environmental reserves		598			646

	Other assets, net		7,510			5,614

	Valuation allowance		(137,464		)	(126,178		)
	Total deferred tax assets		95,461			57,073

	Deferred tax liabilities:

	Property and equipment, net		(24,750		)	(15,406		)
	Intangible assets, net		(51,254		)	(37,350		)
	Deferred financing		(29,392		)	(10,712		)
	Other liabilities, net		(3,191		)	(2,136		)
	Total deferred tax liabilities		(108,587		)	(65,604		)
	Net deferred tax liability		$	(13,126	)	$	(8,531	)
Summary of Income Tax Contingencies [Table Text Block]	The following is a rollforward of gross tax contingencies from January 1, 2013 through December 31, 2014.



	Unrecognized tax benefits balance at January 1, 2013	$	12,911

	Additions based on tax positions related to current year	8,560

	Additions for tax positions of prior years	10

	Reductions for tax positions of prior years	(2,946		)
	Settlement or lapse of applicable statutes	(2,044		)
	Unrecognized tax benefits balance at December 31, 2013	16,491

	Additions based on tax positions related to current year	495

	Additions for tax positions of prior years	5

	Reductions for tax positions of prior years	(196		)
	Settlement or lapse of applicable statutes	(277		)
	Unrecognized tax benefits balance at December 31, 2014	$	16,518

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Fair value of option	The fair value of each option is estimated on the date of grant using the Black-Scholes option pricing method. The assumptions used in the model for the years ended December 31, 2014 and December 31, 2012 (there were no option grants in 2013) are outlined in the following table:



		December 31, 2014				December 31, 2012
	Weighted average fair value of options granted	$	4.91			$	6.19

	Weighted average assumptions used:

	Expected volatility	34		%		46		%
	Expected term (in years)	7				5

	Risk-free interest rate	0.63		%		0.64		%
	Expected dividend yield	—		%		—		%
Stock options outstanding	A summary of changes in stock options outstanding during the year ended December 31, 2014 is presented below:



		Stock Options			Weighted-				Weighted-	Aggregate Intrinsic Value
					Average				Average
					Exercise				Remaining
					Price				Contractual
									Term (Years)
										(in thousands)
	Balance at January 1, 2013	3,395,722			$	10.83			5.95	—

	Granted	—

	Exercised	(91,186	)		$	2.15			—

	Forfeited or expired	(18,786	)		$	6.76			—

	Balance at December 31, 2013	3,285,750			$	11.04			5.24	—

	Granted	188,147			$	14.6			—

	Exercised	(633,305	)		$	1.76			—

	Forfeited or expired	(91,528	)		$	12.35			—

	Balance at December 31, 2014	2,749,064			$	13.38			5.5	—

Common stock outstanding

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Summary of the Company's segment information	Following is a summary of the Company’s segment information:


			For the year ended December 31,
	(Amounts in thousands)		2014				2013			2012
	Net sales
	Siding, Fencing, and Stone		$	801,601			$	737,841		$	658,045

	Windows and Doors		765,042				627,740			463,256

			$	1,566,643			$	1,365,581		$	1,121,301

	Operating earnings (loss)

	Siding, Fencing, and Stone		$	113,089			$	111,918		$	110,456

	Windows and Doors		(27,660		)		(38,537		)	(20,565		)
	Unallocated		(23,931		)		(45,605		)	(19,871		)
			$	61,498			$	27,776		$	70,020

	Interest income (expense), net

	Siding, Fencing, and Stone		$	5			$	(132	)	$	(47	)

	Windows and Doors		(48		)		(195		)	(18		)
	Unallocated		71,229				92,011			103,107

			$	71,186			$	91,684		$	103,042

	Depreciation and amortization

	Siding, Fencing, and Stone		$	25,255			$	24,950		$	22,616

	Windows and Doors		22,510				20,243			29,490

	Unallocated		698				453			171

			$	48,463			$	45,646		$	52,277

	Income tax expense (benefit)

	Unallocated		$	(105	)		$	298		$	2,835


	Capital expenditures

	Siding, Fencing, and Stone		$	12,581			$	10,053		$	11,219

	Windows and Doors		10,920				14,780			12,617

	Unallocated		160				1,061			810

			$	23,661			$	25,894		$	24,646


			As of December 31,

			2014				2013

	Total assets

	Siding, Fencing, and Stone		$	673,543			$	654,302

	Windows and Doors		528,938				305,462

Unallocated		52,094				81,210

		$	1,254,575			$	1,040,974

QUARTERLY_RESULTS_OF_OPERATION1

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Quarterly results of operations	The following is a summary of the quarterly results of operations.



		Quarter				Quarter			Quarter				Quarter
		Ended				Ended			Ended				Ended
		December 31,				September 27,			June 28,				March 29,
	(Amounts in thousands, except per share data)	2014				2014			2014				2014
	Net sales	$	450,119			$	437,848		$	409,211			$	269,465


	Gross profit	81,994			(4)	98,589			87,405				39,813


	Net income (loss)	(12,476		)	(4)	21,405		(4)	11,380			(4)	(51,578		)	(1), (4)

	Net income (loss) per share attributable to common shareholders:
	Basic (3)	$	(0.18	)		$	0.32		$	0.17			$	(0.76	)

	Diluted (3)	$	(0.18	)		$	0.32		$	0.17			$	(0.76	)


		Quarter				Quarter			Quarter				Quarter
		Ended				Ended			Ended				Ended
		December 31,				September 28,			June 29,				March 30,
	(Amounts in thousands, except per share data)	2013				2013			2013				2013
	Net sales	$	332,918			$	407,426		$	368,140			$	257,097


	Gross profit	58,396				84,168			74,260				41,846


	Net income (loss)	(17,431		)		16,895			(50,877		)	(2)	(28,107		)

	Net income (loss) per share attributable to common shareholders:
	Basic (3)	$	(0.26	)		$	0.25		$	(0.90	)		$	(0.57	)

	Diluted (3)	$	(0.26	)		$	0.25		$	(0.90	)		$	(0.57	)

GUARANTORNONGUARANTOR_FINANCIA1

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2014
GUARANTOR / NON GUARANTOR FINANCIAL INFORMATION [Abstract]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS

	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
	For the year ended December 31, 2014
			Guarantor				Issuer								Non-
			Ply Gem				Ply Gem				Guarantor				Guarantor				Consolidating
	(Amounts in thousands)		Holdings, Inc.				Industries, Inc.				Subsidiaries				Subsidiary				Adjustments				Consolidated
	Net sales		$	—			$	—			$	1,287,810			$	278,833			$	—			$	1,566,643

	Cost of products sold		—				—				1,039,502				219,340				—				1,258,842

	Gross profit		—				—				248,308				59,493				—				307,801

	Operating expenses:

	Selling, general and

	administrative expenses		—				23,931				135,434				64,798				—				224,163

	Intercompany administrative

	charges		—				—				17,381				6,602				(23,983		)		—

	Amortization of intangible assets		—				—				16,806				5,334				—				22,140

	Total operating expenses		—				23,931				169,621				76,734				(23,983		)		246,303

	Operating earnings (loss)		—				(23,931		)		78,687				(17,241		)		23,983				61,498

	Foreign currency loss		—				—				—				(992		)		—				(992		)

	Intercompany interest		—				60,442				(56,941		)		(3,501		)		—				—

	Interest expense		—				(71,234		)		(32		)		(3		)		—				(71,269		)

	Interest income		—				5				30				48				—				83

	Tax receivable agreement liability adjustment		—				670				—				—				—				670

	Loss on modification or

	extinguishment of debt		—				(21,364		)		—				—				—				(21,364		)

	Intercompany administrative income		—				23,983				—				—				(23,983		)		—

	Income (loss) before equity in

	subsidiaries' income (loss)		—				(31,429		)		21,744				(21,689		)		—				(31,374		)

	Equity in subsidiaries' income (loss)		(31,269		)		160				—				—				31,109				—

	Income (loss) before provision

	(benefit) for income taxes		(31,269		)		(31,269		)		21,744				(21,689		)		31,109				(31,374		)

	Provision (benefit) for income taxes		—				—				(4,284		)		4,179				—				(105		)

	Net income (loss)		$	(31,269	)		$	(31,269	)		$	26,028			$	(25,868	)		$	31,109			$	(31,269	)


	Other comprehensive income (loss):

	Foreign currency translation adjustments		—				—				—				(9,681		)		—				(9,681		)

Unrealized gain on derivative instruments		—				—				—				1,294				—				1,294

Minimum pension liability for

actuarial loss		—				(3,504		)		(4,870		)		—				—				(8,374		)

Total comprehensive income (loss)		$	(31,269	)		$	(34,773	)		$	21,158			$	(34,255	)		$	31,109			$	(48,030	)



PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
For the year ended December 31, 2013
		Guarantor				Issuer								Non-
		Ply Gem				Ply Gem				Guarantor				Guarantor				Consolidating
(Amounts in thousands)		Holdings, Inc.				Industries, Inc.				Subsidiaries				Subsidiary				Adjustments				Consolidated
Net sales		$	—			$	—			$	1,134,455			$	231,126			$	—			$	1,365,581

Cost of products sold		—				—				931,314				175,597				—				1,106,911

Gross profit		—				—				203,141				55,529				—				258,670

Operating expenses:

Selling, general and

administrative expenses		—				22,078				113,058				51,995				—				187,131

Intercompany administrative

charges		—				—				17,292				6,578				(23,870		)		—

Amortization of intangible assets		—				—				16,874				3,362				—				20,236

Initial public offering costs		—				23,527				—				—				—				23,527

Total operating expenses		—				45,605				147,224				61,935				(23,870		)		230,894

Operating earnings (loss)		—				(45,605		)		55,917				(6,406		)		23,870				27,776

Foreign currency loss		—				—				—				(1,533		)		—				(1,533		)

Intercompany interest		—				79,837				(77,725		)		(2,112		)		—				—

Interest expense		—				(92,019		)		(27		)		—				—				(92,046		)

Interest income		—				8				164				190				—				362

Tax receivable agreement liability adjustment		—				5,167				—				—				—				5,167

Loss on modification or

extinguishment of debt		—				(18,948		)		—				—				—				(18,948		)

Intercompany administrative income		—				23,870				—				—				(23,870		)		—

Loss before equity in

subsidiaries' income loss		—				(47,690		)		(21,671		)		(9,861		)		—				(79,222		)

Equity in subsidiaries' loss		(79,520		)		(31,830		)		—				—				111,350				—

Loss before provision

(benefit) for income taxes		(79,520		)		(79,520		)		(21,671		)		(9,861		)		111,350				(79,222		)

Provision (benefit) for income taxes		—				—				2,926				(2,628		)		—				298

Net loss		$	(79,520	)		$	(79,520	)		$	(24,597	)		$	(7,233	)		$	111,350			$	(79,520	)



Other comprehensive income (loss):

Foreign currency translation adjustments		—				—				—				(2,937		)		—				(2,937		)

Minimum pension liability for

actuarial gain		—				2,198				3,861				$	—			—				6,059

Total comprehensive loss		$	(79,520	)		$	(77,322	)		$	(20,736	)		$	(10,170	)		$	111,350			$	(76,398	)



PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
For the year ended December 31, 2012
		Guarantor				Issuer								Non-
		Ply Gem				Ply Gem				Guarantor				Guarantor				Consolidating
(Amounts in thousands)		Holdings, Inc.				Industries, Inc.				Subsidiaries				Subsidiary				Adjustments				Consolidated
Net sales		$	—			$	—			$	1,051,312			$	69,989			$	—			$	1,121,301

Cost of products sold		—				—				826,496				50,606				—				877,102

Gross profit		—				—				224,816				19,383				—				244,199

Operating expenses:

Selling, general and

administrative expenses		—				19,871				112,073				15,298				—				147,242

Intercompany administrative

charges		—				—				15,202				3,057				(18,259		)		—

Amortization of intangible assets		—				—				26,937				—				—				26,937

Total operating expenses		—				19,871				154,212				18,355				(18,259		)		174,179

Operating earnings (loss)		—				(19,871		)		70,604				1,028				18,259				70,020

Foreign currency gain		—				—				—				409				—				409

Intercompany interest		—				102,729				(102,729		)		—				—				—

Interest expense		—				(103,112		)		(18		)		(3		)		—				(103,133		)

Interest income		—				5				65				21				—				91

Loss on modification or
extinguishment of debt		—				(3,607		)		—				—				—				(3,607		)

Intercompany administrative income		—				18,259				—				—				(18,259		)		—

Income (loss) before equity in
subsidiaries' income (loss)		—				(5,597		)		(32,078		)		1,455				—				(36,220		)

Equity in subsidiaries' income (loss)		(39,055		)		(33,458		)		—				—				72,513				—

Income (loss) before provision
(benefit) for income taxes		(39,055		)		(39,055		)		(32,078		)		1,455				72,513				(36,220		)

Provision (benefit) for income taxes		—				—				3,150				(315		)		—				2,835

Net income (loss)		$	(39,055	)		$	(39,055	)		$	(35,228	)		$	1,770			$	72,513			$	(39,055	)


Other comprehensive income (loss):

Foreign currency translation adjustments		—				—				—				835				—				835

Minimum pension liability for

actuarial loss		—				(673		)		(430		)		—				—				(1,103		)

Total comprehensive income (loss)		$	(39,055	)		$	(39,728	)		$	(35,658	)		$	2,605			$	72,513			$	(39,323	)

CONDENSED CONSOLIDATING BALANCE SHEET

	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING BALANCE SHEET
	As of December 31, 2014
	(Amounts in thousands)		Guarantor				Issuer								Non-
			Ply Gem				Ply Gem				Guarantor				Guarantor				Consolidating
	ASSETS		Holdings, Inc.				Industries, Inc.				Subsidiaries				Subsidiary				Adjustments				Consolidated
	Current Assets:
	Cash and cash equivalents		$	—			$	23,555			$	(5,845	)		$	15,452			$	—			$	33,162

	Accounts receivable, net		—				—				153,791				33,888				—				187,679

	Inventories:

	Raw materials		—				—				65,772				10,695				—				76,467

	Work in process		—				—				32,653				1,725				—				34,378

	Finished goods		—				—				54,415				14,653				—				69,068

	Total inventory		—				—				152,840				27,073				—				179,913

	Prepaid expenses and other

	current assets		—				1,044				25,840				4,924				—				31,808

	Deferred income taxes		—				—				7,680				—				—				7,680

	Total current assets		—				24,599				334,306				81,337				—				440,242

	Investments in subsidiaries		(96,668		)		(64,046		)		—				—				160,714				—

	Property and Equipment, at cost:

	Land		—				—				7,085				882				—				7,967

	Buildings and improvements		—				—				60,211				5,447				—				65,658

	Machinery and equipment		—				2,794				348,951				16,974				—				368,719

			—				2,794				416,247				23,303				—				442,344

	Less accumulated depreciation		—				(2,083		)		(271,156		)		(8,138		)		—				(281,377		)

	Total property and equipment, net		—				711				145,091				15,165				—				160,967

	Other Assets:

	Intangible assets, net		—				—				123,333				24,376				—				147,709

	Goodwill		—				—				442,233				33,879				—				476,112

	Intercompany note receivable		—				953,510				—				—				(953,510		)		—

	Other		—				26,784				2,761				—				—				29,545

	Total other assets		—				980,294				568,327				58,255				(953,510		)		653,366

			$	(96,668	)		$	941,558			$	1,047,724			$	154,757			$	(792,796	)		$	1,254,575


	LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
	Current Liabilities:

Accounts payable		$	—			$	239			$	66,452			$	17,473			$	—			$	84,164

Accrued expenses		—				19,907				110,290				17,128				—				147,325

Current portion of long-term debt		—				4,300				—				—				—				4,300

Total current liabilities		—				24,446				176,742				34,601				—				235,789

Deferred income taxes		—				—				14,719				6,087				—				20,806

Intercompany note payable		—				—				844,258				109,252				(953,510		)		—

Payable to related parties pursuant to
tax receivable agreement		—				10,917				—				—				—				10,917

Other long-term liabilities		—				13,946				76,923				3,945				—				94,814

Long-term debt		—				988,917				—				—				—				988,917

Commitments and contingencies

Stockholders' Equity (Deficit):

Preferred stock		—				—				—				—				—				—

Common stock		679				679				—				—				(679		)		679

Additional paid-in-capital		745,140				745,140				602,801				16,010				(1,363,951		)		745,140

(Accumulated deficit) retained earnings		(822,512		)		(822,512		)		(653,181		)		(9,701		)		1,485,394				(822,512		)

Accumulated other

comprehensive income (loss)		(19,975		)		(19,975		)		(14,538		)		(5,437		)		39,950				(19,975		)

Total stockholder's (deficit) equity		(96,668		)		(96,668		)		(64,918		)		872				160,714				(96,668		)

		$	(96,668	)		$	941,558			$	1,047,724			$	154,757			$	(792,796	)		$	1,254,575




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
		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		—				—				109,198				29,587				—				138,785

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				231,448				80,587				—				370,448

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			$	787,153			$	172,611			$	(676,967	)		$	1,040,974


LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities:

Accounts payable		$	—			$	601			$	66,847			$	15,533			$	—			$	82,981

Accrued expenses		—				31,056				60,843				19,764				—				111,663

Total current liabilities		—				31,657				127,690				35,297				—				194,644

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				429,748				6,840				(1,178,377		)		741,789

(Accumulated deficit) retained earnings		(791,243		)		(791,243		)		(679,209		)		16,167				1,454,285				(791,243		)

Accumulated other

comprehensive loss		(3,214		)		(3,214		)		(6,164		)		2,950				6,428				(3,214		)

Total stockholder's (deficit) equity		(51,996		)		(51,996		)		(255,625		)		25,957				281,664				(51,996		)

		$	(51,996	)		$	810,173			$	787,153			$	172,611			$	(676,967	)		$	1,040,974

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
	For the year ended December 31, 2014
	(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)		$	(31,269	)		$	(31,269	)		$	26,028			$	(25,868	)		$	31,109			$	(31,269	)

	Adjustments to reconcile net income (loss)

	to cash provided by (used in) operating activities:

	Depreciation and amortization expense		—				698				39,399				8,366				—				48,463

	Fair-value premium on purchased inventory		—				—				38				—				—				38

	Fair-value decrease of contingent acquisition liability		—				—				(264		)		—				—				(264		)

	Non-cash restructuring costs		—				—				—				3,275				—				3,275

	Non-cash interest expense, net		—				14,948				—				—				—				14,948

	Loss on foreign currency transactions		—				—				—				992				—				992

	Non-cash litigation expense		—				—				4,573				—				—				4,573

	Loss on modification or

	extinguishment of debt		—				21,364				—				—				—				21,364

	Stock based compensation		—				2,246				—				—				—				2,246

	Deferred income taxes		—				—				(6,638		)		4,265				—				(2,373		)

	Tax receivable agreement liability adjustment		—				(670		)		—				—				—				(670		)

	Increase in tax uncertainty,

	net of valuation allowance		—				—				131				—				—				131

	Equity in subsidiaries' net income (loss)		31,269				(160		)		—				—				(31,109		)		—

	Other		—				—				(295		)		—				—				(295		)

	Changes in operating assets and

	liabilities:

	Accounts receivable, net		—				—				(5,087		)		(7,025		)		—				(12,112		)

	Inventories		—				—				(25,603		)		(1,142		)		—				(26,745		)

	Prepaid expenses and other

	current assets		—				(229		)		(4,501		)		(230		)		—				(4,960		)

	Accounts payable		—				(362		)		(13,648		)		(3,394		)		—				(17,404		)

	Accrued expenses		—				(4,285		)		(4,454		)		(1,013		)		—				(9,752		)

Cash payments on restructuring liabilities		—				—				(1,416		)		(3,553		)		—				(4,969		)

Other		—				—				(449		)		—				—				(449		)

Net cash provided by (used in)

operating activities		—				2,281				7,814				(25,327		)		—				(15,232		)

Cash flows from investing

activities:

Acquisitions, net of cash acquired and outstanding checks assumed		—				(130,856		)		—				—				—				(130,856		)

Capital expenditures		—				(160		)		(20,918		)		(2,583		)		—				(23,661		)

Proceeds from sale of assets		—				—				167				656				—				823

Net cash used in

investing activities		—				(131,016		)		(20,751		)		(1,927		)		—				(153,694		)

Cash flows from financing

activities:

Proceeds from long-term debt		—				1,067,725				—				—				—				1,067,725

Payments on long-term debt		—				(855,225		)		—				—				—				(855,225		)

Proceeds from intercompany

investment		—				(41,033		)		12,062				28,971				—				—

Payment of early tender and call premiums		—				(61,142		)		—				—				—				(61,142		)

Proceeds from exercises of employee stock options		—				1,112				—				—				—				1,112

Debt issuance costs paid		—				(16,947		)		—				—				—				(16,947		)

Net cash provided by

financing activities		—				94,490				12,062				28,971				—				135,523

Impact of exchange rate movement

on cash		—				—				—				(3,236		)		—				(3,236		)

Net decrease in cash

and cash equivalents		—				(34,245		)		(875		)		(1,519		)		—				(36,639		)

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		$	—			$	23,555			$	(5,845	)		$	15,452			$	—			$	33,162




PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the year ended December 31, 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 loss		$	(79,520	)		$	(79,520	)		$	(24,597	)		$	(7,233	)		$	111,350			$	(79,520	)

Adjustments to reconcile net loss

to cash provided by operating activities:

Depreciation and amortization expense		—				453				39,030				6,163				—				45,646

Fair-value premium on purchased inventory		—				—				—				2,015				—				2,015

Fair-value decrease of contingent acquisition liability		—				—				(358		)		—				—				(358		)

Non-cash restructuring costs		—				—				—				2,864				—				2,864

Non-cash integration charges		—				—				—				3,220				—				3,220

Non-cash interest expense, net		—				12,221				—				—				—				12,221

Loss on foreign currency transactions		—				—				—				1,533				—				1,533

Loss on modification or

extinguishment of debt		—				18,948				—				—				—				18,948

Prepaid management fee write off		—				2,682				—				—				—				2,682

Stock based compensation		—				2,181				—				—				—				2,181

Deferred income taxes		—				—				1,292				(1,724		)		—				(432		)

Tax receivable agreement liability adjustment		—				(5,167		)		—				—				—				(5,167		)

Reduction in tax uncertainty,

net of valuation allowance		—				—				(520		)		—				—				(520		)

Equity in subsidiaries' net loss		79,520				31,830				—				—				(111,350		)		—

Other		—				—				56				—				—				56

Changes in operating assets and

liabilities:

Accounts receivable, net		—				—				(1,237		)		7,370				—				6,133

Inventories		—				—				(15,904		)		5,802				—				(10,102		)

Prepaid expenses and other

current assets		—				(2,951		)		(5,791		)		(138		)		—				(8,880		)

Accounts payable		—				347				3,925				(16,715		)		—				(12,443		)

Accrued expenses		—				11,304				4,788				8,186				—				24,278

Payment of advisory termination fee to affiliate		—				(18,852		)		—				—				—				(18,852		)

Cash payments on restructuring liabilities		—				—				(1,413		)		(2,181		)		—				(3,594		)

Other		—				(69		)		399				3,068				—				3,398

Net cash provided by (used in)

operating activities		—				(26,593		)		(330		)		12,230				—				(14,693		)

Cash flows from investing

activities:

Acquisitions, net of cash acquired		—				(97,200		)		—				—				—				(97,200		)

Capital expenditures		—				(1,061		)		(21,494		)		(3,339		)		—				(25,894		)

Proceeds from sale of assets		—				—				102				—				—				102

Net cash used in

investing activities		—				(98,261		)		(21,392		)		(3,339		)		—				(122,992		)

Cash flows from financing

activities:

Payments on long-term debt		—				(148,000		)		—				—				—				(148,000		)

Payments on previous revolver credit facility		—				(15,000		)		—				—				—				(15,000		)

Proceeds from intercompany

investment		—				(21,855		)		21,059				796				—				—

Payment of early tender and call premiums		—				(8,520		)		—				—				—				(8,520		)

Net proceeds from issuance of common stock		—				353,756				—				—				—				353,756

Proceeds from exercises of employee stock options		—				197				—				—				—				197

Debt issuance costs paid		—				(1,256		)		—				—				—				(1,256		)

Net cash provided by

financing activities		—				159,322				21,059				796				—				181,177

Impact of exchange rate movement

on cash		—				—				—				(885		)		—				(885		)

Net increase (decrease) in cash

and cash equivalents		—				34,468				(663		)		8,802				—				42,607

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		$	—			$	57,800			$	(4,970	)		$	16,971			$	—			$	69,801




PLY GEM HOLDINGS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the year ended December 31, 2012
(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)		$	(39,055	)		$	(39,055	)		$	(35,228	)		$	1,770			$	72,513			$	(39,055	)

Adjustments to reconcile net

income (loss) to cash provided by

operating activities:

Depreciation and amortization expense		—				171				51,095				1,011				—				52,277

Non-cash interest expense, net		—				11,428				—				—				—				11,428

Gain on foreign currency transactions		—				—				—				(409		)		—				(409		)

Loss on modification or
extinguishment of debt		—				3,607				—				—				—				3,607

Stock based compensation		—				1,703				—				—				—				1,703

Deferred income taxes		—				—				844				183				—				1,027

Reduction in tax uncertainty,

net of valuation allowance		—				—				(92		)		—				—				(92		)

Equity in subsidiaries' net loss		39,055				33,458				—				—				(72,513		)		—

Other		—				—				(37		)		—				—				(37		)

Changes in operating assets and

liabilities:

Accounts receivable, net		—				—				(5,909		)		532				—				(5,377		)

Inventories		—				—				5,704				(1,008		)		—				4,696

Prepaid expenses and other

current assets		—				616				(4,586		)		1,436				—				(2,534		)

Accounts payable		—				(466		)		19,195				(1,123		)		—				17,606

Accrued expenses		—				(562		)		5,794				(640		)		—				4,592

Cash payments on restructuring liabilities		—				—				(1,177		)		—				—				(1,177		)

Other		—				—				(240		)		689				—				449

Net cash provided by

operating activities		—				10,900				35,363				2,441				—				48,704

Cash flows from investing

activities:

Acquisitions, net of cash acquired		—				—				(100		)		—				—				(100		)

Capital expenditures		—				(810		)		(22,969		)		(867		)		—				(24,646		)

Proceeds from sale of assets		—				—				284				(91		)		—				193

Net cash used in

investing activities		—				(810		)		(22,785		)		(958		)		—				(24,553		)

Cash flows from financing

activities:

Proceeds from long-term debt		—				102,991				—				—				—				102,991

Payments on long-term debt		—				(58,991		)		—				—				—				(58,991		)

Net revolver borrowings		—				(40,000		)		—				—				—				(40,000		)

Proceeds from intercompany

investment		—				13,477				(13,477		)		—				—				—

Payment of early tender premium		—				(9,844		)		—				—				—				(9,844		)

Debt issuance costs paid		—				(2,969		)		—				—				—				(2,969		)

Net cash provided by (used in)

financing activities		—				4,664				(13,477		)		—				—				(8,813		)

Impact of exchange rate movement

on cash		—				—				—				156				—				156

Net increase (decrease) in cash

and cash equivalents		—				14,754				(899		)		1,639				—				15,494

Cash and cash equivalents at the

beginning of the period		—				8,578				(3,408		)		6,530				—				11,700

Cash and cash equivalents at the end

of the period		$	—			$	23,332			$	(4,307	)		$	8,169			$	—			$	27,194

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	23-May-13	Dec. 31, 2011
Property and Equipment [Line Items]
Advertising Expense	$15,300,000	$13,300,000	$12,500,000
Foreign Currency Cash Flow Hedge Derivative at Fair Value, Net	1,294,000
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	1,294,000	0	0		0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	1,294,000	0	0
Purchase Commitment, Remaining Minimum Amount Committed	73,400,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	100,000	1,100,000
Sale of Stock, Price Per Share				$21
Proceeds from Issuance of Common Stock	0	353,756,000	0
shares issued in intitial public offering				48,962,494
Merger of parent equity				92,100,000
Initial public offering costs	0	23,527,000	0
Depreciation expense	26,300,000	25,400,000	25,400,000
Proceeds from sale of assets	823,000	102,000	193,000
Accounts Receivable [Abstract]
Accounts receivable, allowances	4,164,000	4,453,000
Inventories [Abstract]
Inventory reserves balance	10,600,000	8,900,000
Decrease (increase) in inventory reserve	1,700,000
Debt Issuance Costs [Abstract]
Debt issuance cost net of accumulated amortization	23,800,000	17,700,000
Liquidity [Abstract]
Aggregate indebtedness	988,917,000	817,028,000
Contractual availability under the ABL facility	293,300,000
Borrowing base availability reflecting of ABL borrowings	216,200,000
Additional amount reflecting	0
Letters of credit and priority payable reserves	6,700,000
Foreign Currency [Abstract]
Gain from foreign currency transactions	992,000	1,533,000	-409,000
Currency translation	-9,681,000	-2,937,000	835,000
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	2,950,000	5,887,000	5,052,000
Currency translation	-9,681,000	-2,937,000	835,000
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	-6,731,000	2,950,000	5,887,000
Accumulated Other Comprehensive Income (Loss), Minimum Pension Liability Adjustments [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	-6,164,000	-12,223,000	-11,120,000
Minimum pension liability for actuarial gain (loss)	-8,374,000	6,059,000	-1,103,000
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	-14,538,000	-6,164,000	-12,223,000
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Accumulated Other Comprehensive Income (Loss)	-3,214,000	-6,336,000	-6,068,000
Other Comprehensive Income (Loss), Net of Tax	-16,761,000	3,122,000	-268,000
Accumulated Other Comprehensive Income (Loss)	-19,975,000	-3,214,000	-6,336,000
Amortization of Financing Costs	4,000,000	4,100,000	4,700,000
Foreign Currency Cash Flow Hedge Liability at Fair Value		0
Windows and Doors [Member]
Long Lived Assets [Abstract]
Asset impairment charges		1,400,000
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
Sales [Member]
Concentration of Credit Risk [Abstract]
Concentration of sales to largest customer (in hundredths)	12.00%	9.20%	10.50%
Accounts Receivable [Member]
Concentration of Credit Risk [Abstract]
Concentration of sales to largest customer (in hundredths)	12.50%	12.30%
transaction expenses for IPO [Member]
Property and Equipment [Line Items]
Initial public offering costs		1,993,000
management fee subsequently expensed in connection with IPO [Member]
Property and Equipment [Line Items]
Initial public offering costs		2,682,000
total capitalized IPO costs [Member]
Property and Equipment [Line Items]
Initial public offering costs		27,500,000
IPO costs-expensed in operating [Member]
Property and Equipment [Line Items]
Initial public offering costs		23,527,000
advisory termination fee-ipo [Member]
Property and Equipment [Line Items]
Initial public offering costs		18,852,000
IPO gross proceeds [Member]
Property and Equipment [Line Items]
Proceeds from Issuance of Common Stock	381,300,000
Prime merger [Member]
Property and Equipment [Line Items]
Deferred Tax Assets, Gross				37,400,000
IPO issued shares [Member]
Property and Equipment [Line Items]
Shares, Issued				18,157,895
2014 cap collar agreement [Member]
Property and Equipment [Line Items]
Derivative, Notional Amount	43,000,000
2014 cap collar agreement [Member] [Member]
Property and Equipment [Line Items]
Derivative, Notional Amount	$49,700,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value Disclosure (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Quoted Prices in Active Markets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	$617,500	$908,580
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	617,500
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	0
Quoted Prices in Active Markets (Level 1) [Member] \| Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		103,440
Quoted Prices in Active Markets (Level 1) [Member] \| Eight Point Two Five Senior Secured Notes due 2018 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		805,140
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	404,369	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] \| Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	404,369
Significant Other Observable Inputs (Level 2) [Member] \| Eight Point Two Five Senior Secured Notes due 2018 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		0
Significant Other Observable Inputs (Level 2) [Member] \| Senior Subordinated Notes-13.125% [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] \| Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0
Significant Unobservable Inputs (Level 3) [Member] \| Eight Point Two Five Senior Secured Notes due 2018 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		0
Significant Unobservable Inputs (Level 3) [Member] \| Senior Subordinated Notes-13.125% [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	1,076,775	852,000
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
Carrying Value [Member] \| Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	426,775
Carrying Value [Member] \| Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		96,000
Carrying Value [Member] \| Eight Point Two Five Senior Secured Notes due 2018 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		756,000
Fair Value Total [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	1,021,869	908,580
Fair Value Total [Member] \| Six Point Five Senior Notes due 2022 [Member] [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	617,500
Fair Value Total [Member] \| Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	404,369
Fair Value Total [Member] \| Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		103,440
Fair Value Total [Member] \| Eight Point Two Five Senior Secured Notes due 2018 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		$805,140

ACQUISITIONS_Details

ACQUISITIONS (Details) (USD $)

3 Months Ended

12 Months Ended

0 Months Ended

Dec. 31, 2014

Sep. 27, 2014

Jun. 28, 2014

Mar. 29, 2014

Dec. 31, 2013

Sep. 28, 2013

Jun. 29, 2013

Mar. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 19, 2014

Apr. 09, 2013

31-May-13

Jul. 30, 2012

Business Acquisition [Line Items]

Net sales

$450,119,000

$437,848,000

$409,211,000

$269,465,000

$332,918,000

$407,426,000

$368,140,000

$257,097,000

$1,566,643,000

$1,365,581,000

$1,121,301,000

Net loss

12,476,000

-21,405,000

-11,380,000

51,578,000

17,431,000

-16,895,000

50,877,000

28,107,000

31,269,000

79,520,000

39,055,000

Goodwill

476,112,000

420,228,000

476,112,000

420,228,000

Valuation Allowances and Reserves, Adjustments

9,800,000

new construction [Member]

Business Acquisition [Line Items]

Net sales

0.8

R&R [Member]

Business Acquisition [Line Items]

Net sales

0.2

Simonton [Member]

Business Acquisition [Line Items]

Net sales

91,100,000

Business Acquisition, Pro Forma Revenue

1,793,500,000

1,667,000,000

Net loss

-1,500,000

Business Acquisition, Pro Forma Net Income (Loss)

-29,600,000

-83,400,000

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

900,000

Goodwill

59,192,000

Valuation Allowances and Reserves, Adjustments

7,500,000

Business Combination, Consideration Transferred

130,000,000

Gienow [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

20,380,000

Mitten [Member]

Business Acquisition [Line Items]

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

76,820,000

Goodwill, Purchase Accounting Adjustments

2,100,000

Business Combination, Consideration Transferred

76,820,000

Greendeck Products LLC [Member]

Business Acquisition [Line Items]

Business Acquisition, Cost of Acquired Entity, Cash Paid

100,000

Business Acquisition, Contingent Consideration, at Fair Value

200,000

500,000

200,000

500,000

900,000

Goodwill, Acquired During Period

900,000

Finite-lived Intangible Assets Acquired

100,000

Business Combination, Consideration Transferred

1,000,000

Ply Gem Industries [Member] | new construction [Member]

Business Acquisition [Line Items]

Net sales

0.5

Ply Gem Industries [Member] | R&R [Member]

Business Acquisition [Line Items]

Net sales

0.5

Simonton [Member] | new construction [Member]

Business Acquisition [Line Items]

Net sales

0.6

Simonton [Member] | R&R [Member]

Business Acquisition [Line Items]

Net sales

0.4

Cash [Member] | Simonton [Member]

Business Acquisition [Line Items]

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

-856,000

Inventory [Member] | Simonton [Member]

Business Acquisition [Line Items]

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

17,793,000

Inventory [Member] | Gienow [Member]

Business Acquisition [Line Items]

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

6,814,000

Inventory [Member] | Mitten [Member]

Business Acquisition [Line Items]

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

22,592,000

Other Current Assets [Member] | Simonton [Member]

Business Acquisition [Line Items]

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

2,233,000

Other Current Assets [Member] | Gienow [Member]

Business Acquisition [Line Items]

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

1,118,000

Other Current Assets [Member] | Mitten [Member]

Business Acquisition [Line Items]

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

904,000

Property, Plant and Equipment, Other Types [Member] | Simonton [Member]

Business Acquisition [Line Items]

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

53,655,000

Property, Plant and Equipment, Other Types [Member] | Gienow [Member]

Business Acquisition [Line Items]

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

4,746,000

Property, Plant and Equipment, Other Types [Member] | Mitten [Member]

Business Acquisition [Line Items]

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

9,279,000

Deferred Tax Asset [Domain] | Simonton [Member]

Business Acquisition [Line Items]

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

-7,497,000

Goodwill, Purchase Accounting Adjustments

17,500,000

Deferred Tax Asset [Domain] | Gienow [Member]

Business Acquisition [Line Items]

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

2,657,000

Other Intangible Assets [Member] | Simonton [Member]

Business Acquisition [Line Items]

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

62,170,000

Other Intangible Assets [Member] | Gienow [Member]

Business Acquisition [Line Items]

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

1,083,000

Other Intangible Assets [Member] | Mitten [Member]

Business Acquisition [Line Items]

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

35,400,000

Gain on Purchase of Business [Member] | Gienow [Member]

Business Acquisition [Line Items]

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

3,717,000

Accounts Payable [Member] | Simonton [Member]

Business Acquisition [Line Items]

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

-53,435,000

Goodwill, Purchase Accounting Adjustments

42,900,000

Accounts Payable [Member] | Gienow [Member]

Business Acquisition [Line Items]

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

10,041,000

Accounts Payable [Member] | Mitten [Member]

Business Acquisition [Line Items]

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

27,499,000

Other Liabilities [Member] | Simonton [Member]

Business Acquisition [Line Items]

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

-40,815,000

Other Liabilities [Member] | Gienow [Member]

Business Acquisition [Line Items]

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

1,428,000

Other Assets [Member] | Simonton [Member]

Business Acquisition [Line Items]

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

426,000

Other Assets [Member] | Mitten [Member]

Business Acquisition [Line Items]

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

1,439,000

Deferred Income Tax Charges [Member] | Mitten [Member]

Business Acquisition [Line Items]

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

9,786,000

Accounts Receivable [Member] | Simonton [Member]

Business Acquisition [Line Items]

Business Combination, Acquired Receivables, Fair Value

37,134,000

Accounts Receivable [Member] | Gienow [Member]

Business Acquisition [Line Items]

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

11,714,000

Accounts Receivable [Member] | Mitten [Member]

Business Acquisition [Line Items]

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

18,393,000

Windows and Doors [Member]

Business Acquisition [Line Items]

Net sales

765,042,000

627,740,000

463,256,000

Goodwill

132,064,000

74,088,000

132,064,000

74,088,000

71,471,000

Windows and Doors [Member] | Simonton [Member]

Business Acquisition [Line Items]

Goodwill

59,192,000

Windows and Doors [Member] | Gienow [Member]

Business Acquisition [Line Items]

Goodwill, Acquired During Period

3,717,000

Windows and Doors [Member] | Mitten [Member]

Business Acquisition [Line Items]

Goodwill, Acquired During Period

Siding, Fencing and Stone [Member]

Business Acquisition [Line Items]

Net sales

801,601,000

737,841,000

658,045,000

Goodwill

344,048,000

346,140,000

344,048,000

346,140,000

320,984,000

Siding, Fencing and Stone [Member] | Simonton [Member]

Business Acquisition [Line Items]

Goodwill

Siding, Fencing and Stone [Member] | Gienow [Member]

Business Acquisition [Line Items]

Goodwill, Acquired During Period

Siding, Fencing and Stone [Member] | Mitten [Member]

Business Acquisition [Line Items]

Goodwill, Acquired During Period

$26,098,000

GOODWILL_Details

GOODWILL (Details) (USD $)	12 Months Ended	0 Months Ended	12 Months Ended
	Dec. 31, 2014	Jul. 30, 2012	Dec. 31, 2013	Sep. 19, 2014	Nov. 22, 2014	Dec. 31, 2012
	housing_start
	segment
Goodwill [Line Items]
Number of reporting units	2
Current single family housing starts	647,000
Estimated single family housing levels from 2013 to 2012	1,100,000
Estimated repair and remodeling growth rate	3.00%
Estimated repair and remodeling growth rate in year two	3.00%
Estimated repair and remodeling growth rate in year three	3.00%
Estimated repair and remodeling growth rate in year four	3.00%
Estimated repair and remodeling growth rate in year five	3.00%
Estimated repair and remodeling growth rate in year six	3.00%
Estimated repair and remodeling growth rate in year seven	3.00%
Goodwill	$476,112,000
Rollforward of goodwill [Abstract]
Goodwill, net	420,228,000
Goodwill, net	476,112,000
Simonton [Member]
Goodwill [Line Items]
Goodwill				59,192,000
Rollforward of goodwill [Abstract]
Goodwill, net				59,192,000
Goodwill, net				59,192,000
Greendeck Products LLC [Member]
Goodwill [Line Items]
Cash paid in acquisition		100,000
Fair value of intangible asset acquired during the period		100,000
Rollforward of goodwill [Abstract]
Goodwill, Acquired During Period		900,000
Windows and Doors [Member]
Goodwill [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount					19.00%
Goodwill	132,064,000		74,088,000
Rollforward of goodwill [Abstract]
Goodwill	459,837,000		401,861,000			399,244,000
Accumulated impairment losses	-327,773,000		-327,773,000			-327,773,000
Goodwill, net	74,088,000		71,471,000
Currency translation adjustments	1,216,000		970,000
Tax benefit of excess tax goodwill			-130,000
Goodwill, net	132,064,000		74,088,000
Windows and Doors [Member] \| Simonton [Member]
Goodwill [Line Items]
Goodwill				59,192,000
Rollforward of goodwill [Abstract]
Goodwill, net				59,192,000
Goodwill, net				59,192,000
Windows and Doors [Member] \| Mitten [Member]
Rollforward of goodwill [Abstract]
Goodwill, Acquired During Period			0
Windows and Doors [Member] \| Gienow [Member]
Rollforward of goodwill [Abstract]
Goodwill, Acquired During Period			3,717,000
Siding, Fencing and Stone [Member]
Goodwill [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount					191.00%
Goodwill	344,048,000		346,140,000
Rollforward of goodwill [Abstract]
Goodwill	466,275,000		468,367,000			443,211,000
Accumulated impairment losses	-122,227,000		-122,227,000			-122,227,000
Goodwill, net	346,140,000		320,984,000
Currency translation adjustments	2,092,000		942,000
Tax benefit of excess tax goodwill			0
Goodwill, net	344,048,000		346,140,000
Siding, Fencing and Stone [Member] \| Simonton [Member]
Goodwill [Line Items]
Goodwill				0
Rollforward of goodwill [Abstract]
Goodwill, net				0
Goodwill, net				0
Siding, Fencing and Stone [Member] \| Mitten [Member]
Rollforward of goodwill [Abstract]
Goodwill, Acquired During Period			26,098,000
Siding, Fencing and Stone [Member] \| Gienow [Member]
Rollforward of goodwill [Abstract]
Goodwill, Acquired During Period			$0

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	12 Months Ended			0 Months Ended
INTANGIBLE ASSETS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Sep. 19, 2014
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period (in years)	12 years	12 years
Cost	$354,972,000	$295,136,000
Accumulated Amortization	-207,263,000	-185,124,000
Net Carrying Value	147,709,000	110,012,000
Amortization of intangible assets	22,140,000	20,236,000	26,937,000
Estimated future amortization [Abstract]
2013	25,017,000
2014	24,271,000
2015	20,337,000
2016	19,551,000
2017	14,110,000
Increased amortization expense			7,400,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period (in years)	14 years	14 years
Cost	12,770,000	12,770,000
Accumulated Amortization	-10,193,000	-9,250,000
Net Carrying Value	2,577,000	3,520,000
Trademarks/Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period (in years)	11 years	10 years
Cost	117,660,000	91,884,000
Accumulated Amortization	-70,797,000	-65,801,000
Net Carrying Value	46,863,000	26,083,000
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period (in years)	13 years	12 years
Cost	220,163,000	187,055,000
Accumulated Amortization	-123,299,000	-107,721,000
Net Carrying Value	96,864,000	79,334,000
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period (in years)	5 years	5 years
Cost	4,379,000	3,427,000
Accumulated Amortization	-2,974,000	-2,352,000
Net Carrying Value	1,405,000	1,075,000
Simonton [Member]
Finite-Lived Intangible Assets [Line Items]
Business Combination, Consideration Transferred				$130,000,000

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)

12 Months Ended

9 Months Ended

0 Months Ended

3 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 27, 2014

Jun. 28, 2013

Sep. 19, 2014

Jan. 30, 2014

Nov. 01, 2018

Mar. 29, 2014

Mar. 01, 2014

Feb. 16, 2012

Feb. 11, 2011

Apr. 15, 2017

Feb. 16, 2014

Jun. 22, 2013

Mar. 13, 2011

Feb. 28, 2011

Jan. 30, 2021

Jan. 30, 2014

Aug. 31, 2011

Nov. 05, 2014

Nov. 01, 2013

Sep. 27, 2012

Debt Instrument [Line Items]

Long-term Debt, Gross

$1,076,775,000

Long-term Debt, Maturities, Repayments of Principal in Year Two

4,300,000

Gains (Losses) On Modification Or Extinguishment Of Debt

-21,364,000

-18,948,000

-3,607,000

Long-term debt

988,917,000

817,028,000

Long-term Debt, Current Maturities

-4,300,000

Long-term Debt

993,217,000

Payments of Debt Issuance Costs

16,947,000

1,256,000

2,969,000

Contractual availability

293,300,000

Borrowing base availability reflecting of ABL borrowings

216,200,000

Line of credit outstanding

Term Loan Facility due 2021 [Member]

Debt Instrument [Line Items]

Unamortized discount

1,900,000

Estinguishment of Debt, Unamortized Discount Charged to Expense

255,000

300,000

Eight Point Two Five Senior Secured Notes due 2018 [Member]

Debt Instrument [Line Items]

Gains (Losses) On Modification Or Extinguishment Of Debt

-21,400,000

Cumulative early tender premiums

-2,520,000

-2,500,000

Estinguishment of Debt, Unamortized Discount Charged to Expense

-3,831,000

-3,800,000

Write off of Deferred Debt Issuance Cost

-1,766,000

-1,800,000

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

Debt Instrument [Line Items]

Debt instrument, face amount

150,000,000

Unamortized discount

10,100,000

Deferred Finance Costs, Gross

1,900,000

Proceeds from issuance of long-term debt

138,000,000

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

Debt Instrument [Line Items]

Long-term Debt

598,960,000

Debt instrument, face amount

500,000,000

Interest rate on debt (in hundredths)

6.50%

Unamortized discount

51,040,000

Debt Instrument, Interest Rate, Effective Percentage

4.24%

Minimum required interest coverage ratio

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

Six Point Five Senior Notes due 2022 [Member] [Member] | Debt Limitation One [Member]

Debt Instrument [Line Items]

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

Six Point Five Senior Notes due 2022 [Member] [Member] | Debt Limitation Two [Member] | Debt of Foreign Subsidiaries [Member]

Debt Instrument [Line Items]

foreign debt threshold under the six point five percent notes

60,000,000

Six Point Five Senior Notes due 2022 [Member] [Member] | Debt Limitation Two [Member] | Purchase Money Indebtedness [Member]

Debt Instrument [Line Items]

Purchase money indebtedness threshold under eight point two five percent notes

35,000,000

Six Point Five Senior Notes due 2022 [Member] [Member] | Debt Limitation Two [Member] | General Debt Basket [Member]

Debt Instrument [Line Items]

general debt basket threshold under the six point five percent notes

75,000,000

Six Point Five Senior Notes due 2022 [Member] [Member] | Debt Limitation Three [Member] [Member] | Debt of Foreign Subsidiaries [Member]

Debt Instrument [Line Items]

foreign debt threshold under the six point five percent notes

0.15

Six Point Five Senior Notes due 2022 [Member] [Member] | Debt Limitation Three [Member] [Member] | Purchase Money Indebtedness [Member]

Debt Instrument [Line Items]

Purchase money indebtedness threshold under eight point two five percent notes

0.1

Six Point Five Senior Notes due 2022 [Member] [Member] | Debt Limitation Three [Member] [Member] | General Debt Basket [Member]

Debt Instrument [Line Items]

general debt basket threshold under the six point five percent notes

0.2

Six Point Five Senior Notes due 2022 [Member] [Member] | Prior to February 1, 2017 [Member]

Debt Instrument [Line Items]

Long-term Debt, Redemption Price, Percentage of Outstanding Principal

100.00%

Six Point Five Senior Notes due 2022 [Member] [Member] | Prior to February 1, 2017 [Member] | Debt Instrument, Redemption, Period One [Member]

Debt Instrument [Line Items]

Redemption price, including premium, percentage of aggregate principal amount

106.50%

Six Point Five Senior Notes due 2022 [Member] [Member] | Prior to February 1, 2017 [Member] | Maximum [Member]

Debt Instrument [Line Items]

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

40.00%

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

Debt Instrument [Line Items]

Debt instrument, face amount

430,000,000

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

Debt Instrument [Line Items]

Proceeds from issuance of long-term debt

927,900,000

Senior secured asset based revolving credit facility due 2016 [Member]

Debt Instrument [Line Items]

Long-term debt

Maximum borrowing capacity under credit facilities

212,500,000

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

Debt Instrument [Line Items]

Note maturity date

1-Nov-18

Maximum borrowing capacity under credit facilities

300,000,000

250,000,000

Debt Issuance Cost

1,300,000

Accordion feature line increase

350,000,000

50,000,000

100,000,000

Contractual availability

293,300,000

Borrowing base availability reflecting of ABL borrowings

216,200,000

Line of credit outstanding

Letters of credit outstanding

6,700,000

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Debt and equity transactions limitations [Member]

Debt Instrument [Line Items]

Foreign debt restriction threshold

10,000,000

tax receivable agreement indebtedness threshold

100,000,000

Based percentage used to determine excess availability

25.00%

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Ply Gem Industries [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity under credit facilities

250,000,000

Line of Credit Facility, Interest Rate During Period

1.80%

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Ply Gem Industries [Member] | Fixed Charge Coverage Ratio [Member]

Debt Instrument [Line Items]

Minimum required interest coverage ratio

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Ply Gem Industries [Member] | Maximum [Member]

Debt Instrument [Line Items]

Basis spread on variable interest rate

2.00%

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Ply Gem Industries [Member] | Minimum [Member]

Debt Instrument [Line Items]

Basis spread on variable interest rate

1.50%

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Ply Gem Industries [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Basis spread on variable interest rate

0.50%

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Ply Gem Industries [Member] | Eurodollar [Member]

Debt Instrument [Line Items]

Basis spread on variable interest rate

1.75%

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Ply Gem Canada [Member]

Debt Instrument [Line Items]

Percentage of equity guaranteed by parent company

35.00%

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

Debt Instrument [Line Items]

Maximum borrowing capacity under credit facilities

50,000,000

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

Debt Instrument [Line Items]

Accordion feature line increase

50,000,000

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | initial base rate [Member] | Ply Gem Industries [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Basis spread on variable interest rate

0.75%

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Purchase Money Indebtedness [Member] | Debt and equity transactions limitations [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity under credit facilities

25,000,000

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

Debt Instrument [Line Items]

Accordion feature line increase

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Option Three [Member] [Member] | Ply Gem Industries [Member] | Cash Dominion Requirement [Member]

Debt Instrument [Line Items]

Debt Instrument, Excess Availability length

5 years

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Option One [Member] | Ply Gem Industries [Member] | Fixed Charge Coverage Ratio [Member]

Debt Instrument [Line Items]

Based percentage used to determine excess availability

10.00%

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Option One [Member] | Ply Gem Industries [Member] | Cash Dominion Requirement [Member]

Debt Instrument [Line Items]

Based percentage used to determine excess availability

12.50%

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Option Two [Member] | Ply Gem Industries [Member] | Fixed Charge Coverage Ratio [Member]

Debt Instrument [Line Items]

Debt Instrument, Excess Availability

17,500,000

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Option Two [Member] | Ply Gem Industries [Member] | Cash Dominion Requirement [Member]

Debt Instrument [Line Items]

Debt Instrument, Excess Availability

22,500,000

20,000,000

Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Purchase Money Indebtedness [Member] | Ply Gem Canada [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity under credit facilities

50,000,000

Subordinated Debt [Member] | Debt and equity transactions limitations [Member]

Debt Instrument [Line Items]

Limitation on new borrowings

112,500,000

8.25% senior secured notes due 2018 [Member]

Debt Instrument [Line Items]

Long-term debt

725,574,000

Debt instrument, face amount

40,000,000

800,000,000

Long-term Debt, Redemption of Debt

84,000,000

Extinguishment of Debt, Payment of Accrued Interest

2,600,000

Gains (Losses) on Extinguishment of Debt

8,100,000

Interest rate on debt (in hundredths)

8.25%

Unamortized discount

30,426,000

Extinguishment of debt

705,900,000

Tender Offer Price, Per 1000

1,067.50

Note maturity date

15-Feb-18

Debt Instrument, Issuance Date

11-Feb-11

Debt Instrument, Early Tender Payment Per 1000

Repayments of Long-term Debt

780,200,000

Cumulative early tender premiums

47,600,000

Redemption of debt

50,100,000

Redemption price

1.06188

Proceeds from issuance of long-term debt

34,000,000

8.25% senior secured notes due 2018 [Member] | Debt Instrument, Redemption, Period Two [Member] | Option Two [Member]

Debt Instrument [Line Items]

Redemption price, including premium, percentage of aggregate principal amount

103.00%

9.375% Senior notes due 2017 [Member]

Debt Instrument [Line Items]

Long-term debt

91,454,000

Debt instrument, face amount

160,000,000

Long-term Debt, Redemption of Debt

64,000,000

Extinguishment of Debt, Payment of Accrued Interest

1,100,000

Gains (Losses) on Extinguishment of Debt

10,800,000

Unamortized discount

4,546,000

Extinguishment of debt

94,700,000

Tender Offer Price, Per 1000

1,108.36

Note maturity date

15-Apr-17

Debt Instrument, Early Tender Payment Per 1000

Repayments of Long-term Debt

107,600,000

Cumulative early tender premiums

10,300,000

Redemption of debt

1,300,000

Redemption price

make whole premium

110.18%

Cumulative early tender premiums

-6,000,000

Estinguishment of Debt, Unamortized Discount Charged to Expense

-3,666,000

-3,700,000

Write off of Deferred Debt Issuance Cost

-1,165,000

-1,200,000

9.375% Senior notes due 2017 [Member] | Debt Instrument, Redemption, Period One [Member]

Debt Instrument [Line Items]

Redemption price, including premium, percentage of aggregate principal amount

109.38%

11.75% Senior secured notes due 2013 [Member]

Debt Instrument [Line Items]

Extinguishment of debt

400,000

724,600,000

Term Loan Facility due 2021 [Member]

Debt Instrument [Line Items]

Long-term Debt

394,257,000

Debt instrument, face amount

430,000,000

Interest rate on debt (in hundredths)

4.00%

Net proceeds

427,900,000

debt instrument, periodic payment, principal, percentage basis

1.00%

Unamortized discount

32,518,000

2,200,000

Note maturity date

30-Jan-21

Debt Instrument, Interest Rate, Effective Percentage

1.75%

Debt Instrument, Issuance Date

30-Jan-14

Accordion Feature Line Increase, Remaining Availability

140,000,000

accordion feature line increase ratio threshold

3.75

excess cash flow threshold for prepayment

15,000,000

Term Loan Facility due 2021 [Member] | Ply Gem Industries [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Basis spread on variable interest rate

0.50%

Term Loan Facility due 2021 [Member] | Ply Gem Industries [Member] | Libor Rate [Member]

Debt Instrument [Line Items]

Basis spread on variable interest rate

1.00%

Term Loan Facility due 2021 [Member] | Ply Gem Industries [Member] | Interest Rate Floor [Member]

Debt Instrument [Line Items]

Basis spread on variable interest rate

1.00%

Term Loan Facility due 2021 [Member] | Ply Gem Industries [Member] | eurocurrency loan [Member]

Debt Instrument [Line Items]

Basis spread on variable interest rate

3.00%

Term Loan Facility due 2021 [Member] | Ply Gem Industries [Member] | alternate base rate loan [Member]

Debt Instrument [Line Items]

Basis spread on variable interest rate

2.00%

Option One [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Ply Gem Industries [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

0.38%

Threshold for fee calculation [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Ply Gem Industries [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

10000000000.00%

Line of Credit Facility, Commitment Fee Amount

100,000,000

Option Two [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member] | Ply Gem Industries [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

0.25%

certain issuances of debt [Member] | Term Loan Facility due 2021 [Member]

Debt Instrument [Line Items]

excess cash flow subject to prepayment

100.00%

certain non-ordinary course asset sales [Member] | Term Loan Facility due 2021 [Member]

Debt Instrument [Line Items]

excess cash flow subject to prepayment

100.00%

Option Three [Member] [Member] | excess cash flow [Member] | Term Loan Facility due 2021 [Member]

Debt Instrument [Line Items]

term loan repayment requirements

0.00%

Option Two [Member] | Term Loan Facility due 2021 [Member] | Ply Gem Industries [Member]

Debt Instrument [Line Items]

Long-term Debt, Required secured debt Ratio

Option Two [Member] | excess cash flow [Member] | Term Loan Facility due 2021 [Member]

Debt Instrument [Line Items]

term loan repayment requirements

25.00%

Option One [Member] | Term Loan Facility due 2021 [Member] | Ply Gem Industries [Member]

Debt Instrument [Line Items]

Long-term Debt, Required secured debt Ratio

2.5

Option One [Member] | excess cash flow [Member] | Term Loan Facility due 2021 [Member]

Debt Instrument [Line Items]

term loan repayment requirements

50.00%

equity offering threshold [Member] | Six Point Five Senior Notes due 2022 [Member] [Member] | Prior to February 1, 2017 [Member] | Debt Instrument, Redemption, Period One [Member]

Debt Instrument [Line Items]

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

50.00%

cash used to fund acquisition [Member] | Six Point Five Senior Notes tack on due 2022 [Member]

Debt Instrument [Line Items]

Deferred Finance Costs, Gross

3,100,000

cash used to pay down ABL facility [Member] | Six Point Five Senior Notes tack on due 2022 [Member]

Debt Instrument [Line Items]

Long-term Line of Credit, Noncurrent

10,000,000

Debt Issuance Costs [Member] | Six Point Five Senior Notes Due 2022 and Term Loan Facility Due 2021 [Member]

Debt Instrument [Line Items]

Transaction costs

9,200,000

Six Point Five Senior Notes Due 2022 and Term Loan Facility Due 2021 [Member] | debt discount created from January 2014 refinancing [Member]

Debt Instrument [Line Items]

Cumulative early tender premiums

52,600,000

modification of debt [Member] | eight point two five senior and nine point three seven five senior unsecured [Member]

Debt Instrument [Line Items]

Write off of Deferred Debt Issuance Cost

300,000

Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member] | Eight Point Two Five Senior Secured Notes due 2018 [Member]

Debt Instrument [Line Items]

Unamortized discount

34,400,000

Unamortized Debt Issuance Expense

14,900,000

Estinguishment of Debt, Unamortized Discount Charged to Expense

4,773,000

4,800,000

Write off of Deferred Debt Issuance Cost

2,067,000

Gain (Loss) on Extinguishment of Debt [Member] | Six Point Five Senior Notes Due 2022 and Term Loan Facility Due 2021 [Member]

Debt Instrument [Line Items]

Transaction costs

5,500,000

Gain (Loss) on Extinguishment of Debt [Member] | eight point two five senior and nine point three seven five senior unsecured [Member]

Debt Instrument [Line Items]

Cumulative early tender premiums

8,493,000

8,500,000

Write off of Deferred Debt Issuance Cost

2,100,000

Six Point Five Senior Notes due 2022 [Member] [Member] | Term Loan Facility due 2021 [Member]

Debt Instrument [Line Items]

Cumulative early tender premiums

61,100,000

Transaction costs

$14,700,000

LONGTERM_DEBT_Extinguishment_o

LONG-TERM DEBT - Extinguishment of Debt (Details) (USD $)	12 Months Ended			0 Months Ended		9 Months Ended	0 Months Ended
LONG-TERM DEBT - Extinguishment of Debt (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Oct. 27, 2012	Jun. 28, 2013	Sep. 27, 2014	Jan. 30, 2014	Jun. 22, 2013
Extinguishment of Debt [Line Items]
Gain (loss) on modification or extinguishment of debt	$21,364,000	$18,948,000	$3,607,000
Loss on extinguishment of debt:	-15,588,000	-18,948,000	-2,158,000
Loss on modification of debt:	-5,776,000	0	-1,449,000
Gain (loss) on modification or extinguishment of debt	21,364,000	18,948,000	3,607,000
Maturities of Long-term Debt [Abstract]
2014	4,300,000
2015	4,300,000
2016	4,300,000
2017	4,300,000
2018	4,300,000
Thereafter	1,055,275,000
Long-term Debt, Gross	1,076,775,000
Total	993,217,000
13.125% Senior subordinated notes due 2014 [Member]
Extinguishment of Debt [Line Items]
Cumulative early tender premiums				-9,800,000
Unamortized discount expensed during period				-300,000
Write-off of unamortized debt issuance costs				-400,000
Transaction costs				2,500,000
13.125% Senior subordinated notes due 2014 [Member] \| Discount on 9.375% senior unsecured notes due 2017 [Member]
Extinguishment of Debt [Line Items]
Cumulative early tender premiums				-8,300,000
13.125% Senior subordinated notes due 2014 [Member] \| Gain (Loss) on Extinguishment of Debt [Member]
Extinguishment of Debt [Line Items]
Cumulative early tender premiums				-1,500,000
Transaction costs				1,400,000
13.125% Senior subordinated notes due 2014 [Member] \| Debt Issuance Costs [Member]
Extinguishment of Debt [Line Items]
Transaction costs				1,100,000
9% Senior subordinated notes [Member]
Extinguishment of Debt [Line Items]
Gain (loss) on modification or extinguishment of debt		18,900,000	-3,600,000
Gain (loss) on modification or extinguishment of debt		18,900,000	-3,600,000
13.125% Senior subordinated notes call premium [Member]
Extinguishment of Debt [Line Items]
Cumulative early tender premiums	0	0	1,487,000
13.125% Senior subordinated notes unamortized discount [Member]
Extinguishment of Debt [Line Items]
Unamortized discount expensed during period	0	0	299,000
13.125% Senior subordinated notes unamortized debt issuance costs [Member]
Extinguishment of Debt [Line Items]
Loss on extinguishment of debt:	0	0	-372,000
Eight Point Two Five Senior Secured Notes due 2018 [Member]
Extinguishment of Debt [Line Items]
Cumulative early tender premiums	0	2,520,000	0		2,500,000
Unamortized discount expensed during period	0	3,831,000	0		3,800,000
Write-off of unamortized debt issuance costs	0	1,766,000	0		1,800,000
Gain (loss) on modification or extinguishment of debt	21,400,000
Gain (loss) on modification or extinguishment of debt	21,400,000
Eight Point Two Five Senior Secured Notes due 2018 [Member] \| Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member]
Extinguishment of Debt [Line Items]
Unamortized discount expensed during period	-4,773,000	0	0			-4,800,000
Write-off of unamortized debt issuance costs	-2,067,000	0	0
Term Loan Facility due 2021 [Member]
Extinguishment of Debt [Line Items]
Unamortized discount expensed during period	-255,000	0	0			-300,000
Six Point Five Senior Notes Due 2022 and Term Loan Facility Due 2021 [Member] \| Gain (Loss) on Extinguishment of Debt [Member]
Extinguishment of Debt [Line Items]
Transaction costs							5,500,000
Six Point Five Senior Notes Due 2022 and Term Loan Facility Due 2021 [Member] \| Debt Issuance Costs [Member]
Extinguishment of Debt [Line Items]
Transaction costs							9,200,000
eight point two five senior and nine point three seven five senior unsecured [Member] \| Gain (Loss) on Extinguishment of Debt [Member]
Extinguishment of Debt [Line Items]
Cumulative early tender premiums	-8,493,000	0	0			-8,500,000
Write-off of unamortized debt issuance costs						-2,100,000
Third party fees for 9.375% unsecured notes due 2017 [Member]
Extinguishment of Debt [Line Items]
Loss on modification of debt:	0	0	-1,449,000
Third party fees for 8.25% Senior Secured Notes and 9.375% Senior Notes [Member]
Extinguishment of Debt [Line Items]
Loss on modification of debt:	-302,000	0	0
Third party fees for Term Loan Facility [Member]
Extinguishment of Debt [Line Items]
Loss on modification of debt:	-5,474,000	0	0
Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member]
Extinguishment of Debt [Line Items]
Cumulative early tender premiums	0	6,000,000	0					6,000,000
Unamortized discount expensed during period	0	3,666,000	0					3,700,000
Write-off of unamortized debt issuance costs	0	1,165,000	0					1,200,000
Cumulative early tender premiums							10,300,000
Extinguishment of debt							94,700,000
Gains (Losses) on Extinguishment of Debt								10,800,000
Six Point Five Senior Notes due 2022 [Member] [Member]
Maturities of Long-term Debt [Abstract]
Total	$598,960,000	$0
Ply Gem Industries [Member] \| Base Rate [Member] \| Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]
Extinguishment of Debt [Line Items]
Basis spread on variable interest rate	0.50%
Ply Gem Industries [Member] \| Base Rate [Member] \| initial base rate [Member] \| Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]
Extinguishment of Debt [Line Items]
Basis spread on variable interest rate	0.75%

DEFINED_CONTRIBUTION_PLANS_Det

DEFINED CONTRIBUTION PLANS (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution (in hundredths)	25.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	6.00%
Defined Contribution Plan, Cost Recognized	$2.20	$2.10	$2.10
Employees not subject to collective bargaining agreement [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution (in hundredths)	50.00%

DEFINED_BENEFIT_PLANS_Details

DEFINED BENEFIT PLANS (Details) (USD $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	Dec. 31, 2015	pension_plan	Dec. 31, 2013	Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items]
Number of separate pension plans		2
Change in projected benefit obligation [Roll Forward]
Service cost		$0	$103,000	$101,000
Interest cost		1,914,000	1,771,000	1,850,000
Actuarial (gain) loss		7,357,000	-3,664,000
Benefits and expenses paid		2,190,000	-2,088,000
Projected benefit obligation at end of year		48,263,000	41,182,000	45,060,000
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	33,183,000	32,301,000	29,780,000
Actual return on plan assets		813,000	3,468,000
Employer and participant contributions		2,259,000	1,141,000
Benefits and expenses paid		2,190,000	-2,088,000
Fair value of plan assets at end of year		33,183,000	32,301,000	29,780,000
Funded status and financial position:
Fair value of plan assets		33,183,000	32,301,000	29,780,000
Benefit obligation at end of year		48,263,000	41,182,000	45,060,000
Funded status		-15,080,000	-8,881,000
Amount recognized in the balance sheet consists of:
Current liability		-1,753,000	-2,258,000
Noncurrent liability		-13,327,000	-6,623,000
Liability recognized in the balance sheet		-15,080,000	-8,881,000
Accumulated benefit obligation for the combined plans		48,263,000	41,182,000
Accumulated Other Comprehensive Loss
Initial net asset (obligation)		0	0
Prior service credit (cost)		0	0
Net loss		17,757,000	9,433,000
Accumulated other comprehensive loss		17,757,000	9,433,000
Actuarial assumptions
Discount rate for projected benefit obligation		3.80%	4.75%	4.00%
Discount rate for pension costs		4.75%	4.00%	4.50%
Expected long-term average return on plan assets		7.00%	7.00%	7.50%
Net periodic benefit costs
Service cost		0	103,000	101,000
Interest cost		1,914,000	1,771,000	1,850,000
Expected return on plan assets		-2,269,000	-2,053,000	-2,008,000
Amortization of loss		491,000	955,000	807,000
Net periodic benefit expense		136,000	776,000	750,000
Pension assets
Target Allocation		100.00%	100.00%
Actual Allocation		100.00%	100.00%
Weighted Average Expected Long-Term Rate of Return		7.00%	7.00%
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		33,183,000	32,301,000	29,780,000
Pension contributions		2,300,000	1,100,000
Expected cash contributions	1,800,000
Benefit plan payments
2013		2,113,000
2014		2,200,000
2015		2,291,000
2016		2,430,000
2017		2,526,000
2018-2022		13,984,000
Projected benefit obligation relating to unfunded plan		363,000	318,000
Supplemental Executive Retirement Plan expense		15,000	13,000	14,000
Fair Value [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		33,183,000	32,301,000
Funded status and financial position:
Fair value of plan assets		33,183,000	32,301,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		33,183,000	32,301,000
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		14,679,000	17,376,000
Funded status and financial position:
Fair value of plan assets		14,679,000	17,376,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		14,679,000	17,376,000
Significant Other Observable Inputs (Level 2) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		18,504,000	14,925,000
Funded status and financial position:
Fair value of plan assets		18,504,000	14,925,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		18,504,000	14,925,000
Significant Unobservable Inputs (Level 3) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	0
U.S. Large Cap Funds [Member]
Pension assets
Target Allocation		25.00%	25.00%
Actual Allocation		23.50%	22.80%
Weighted Average Expected Long-Term Rate of Return		2.00%	2.00%
U.S. Large Cap Funds [Member] \| Fair Value [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		7,803,000	7,358,000
Funded status and financial position:
Fair value of plan assets		7,803,000	7,358,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		7,803,000	7,358,000
U.S. Large Cap Funds [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		7,803,000	7,358,000
Funded status and financial position:
Fair value of plan assets		7,803,000	7,358,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		7,803,000	7,358,000
U.S. Large Cap Funds [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	0
U.S. Large Cap Funds [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	0
U.S. Mid Cap Funds [Member]
Pension assets
Target Allocation		5.00%	5.00%
Actual Allocation		8.20%	8.30%
Weighted Average Expected Long-Term Rate of Return		0.40%	0.40%
U.S. Mid Cap Funds [Member] \| Fair Value [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		2,722,000	2,700,000
Funded status and financial position:
Fair value of plan assets		2,722,000	2,700,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		2,722,000	2,700,000
U.S. Mid Cap Funds [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		1,354,000	1,369,000
Funded status and financial position:
Fair value of plan assets		1,354,000	1,369,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		1,354,000	1,369,000
U.S. Mid Cap Funds [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		1,368,000	1,331,000
Funded status and financial position:
Fair value of plan assets		1,368,000	1,331,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		1,368,000	1,331,000
U.S. Mid Cap Funds [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	0
U.S. Small Cap Funds [Member]
Pension assets
Target Allocation		3.00%	3.00%
Actual Allocation		3.20%	3.20%
Weighted Average Expected Long-Term Rate of Return		0.30%	0.30%
U.S. Small Cap Funds [Member] \| Fair Value [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		1,055,000	1,023,000
Funded status and financial position:
Fair value of plan assets		1,055,000	1,023,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		1,055,000	1,023,000
U.S. Small Cap Funds [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		523,000	509,000
Funded status and financial position:
Fair value of plan assets		523,000	509,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		523,000	509,000
U.S. Small Cap Funds [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		532,000	514,000
Funded status and financial position:
Fair value of plan assets		532,000	514,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		532,000	514,000
U.S. Small Cap Funds [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	0
International Equity [Member]
Pension assets
Target Allocation		15.00%	15.00%
Actual Allocation		15.10%	15.40%
Weighted Average Expected Long-Term Rate of Return		1.40%	1.40%
International Equity [Member] \| Fair Value [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		4,999,000	4,960,000
Funded status and financial position:
Fair value of plan assets		4,999,000	4,960,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		4,999,000	4,960,000
International Equity [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		4,999,000	4,960,000
Funded status and financial position:
Fair value of plan assets		4,999,000	4,960,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		4,999,000	4,960,000
International Equity [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	0
International Equity [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	0
Fixed Income [Member]
Pension assets
Target Allocation		45.00%	45.00%
Actual Allocation		45.00%	43.90%
Weighted Average Expected Long-Term Rate of Return		2.30%	2.30%
Other Investments [Member]
Pension assets
Target Allocation		7.00%	7.00%
Actual Allocation		5.00%	6.40%
Weighted Average Expected Long-Term Rate of Return		0.60%	0.60%
Domestic Bond Funds [Member] \| Fair Value [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		14,925,000	14,190,000
Funded status and financial position:
Fair value of plan assets		14,925,000	14,190,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		14,925,000	14,190,000
Domestic Bond Funds [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	1,571,000
Funded status and financial position:
Fair value of plan assets		0	1,571,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	1,571,000
Domestic Bond Funds [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		14,925,000	12,619,000
Funded status and financial position:
Fair value of plan assets		14,925,000	12,619,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		14,925,000	12,619,000
Domestic Bond Funds [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	0
Commodity Funds [Member] \| Fair Value [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		1,431,000	1,609,000
Funded status and financial position:
Fair value of plan assets		1,431,000	1,609,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		1,431,000	1,609,000
Commodity Funds [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	1,609,000
Funded status and financial position:
Fair value of plan assets		0	1,609,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	1,609,000
Commodity Funds [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		1,431,000	0
Funded status and financial position:
Fair value of plan assets		1,431,000	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		1,431,000	0
Commodity Funds [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	0
Cash and Equivalents [Member] \| Fair Value [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		248,000	461,000
Funded status and financial position:
Fair value of plan assets		248,000	461,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		248,000	461,000
Cash and Equivalents [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		0	0
Cash and Equivalents [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		248,000	461,000
Funded status and financial position:
Fair value of plan assets		248,000	461,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		248,000	461,000
Cash and Equivalents [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at end of year		0	0
Funded status and financial position:
Fair value of plan assets		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets		$0	$0

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Loss Contingencies [Line Items]
Deferred Compensation Arrangement with Individual, Recorded Liability	$2,500,000	$2,900,000
Future minimum rental obligations for non-cancellable lease	141,300,000
Lease Obligations [Abstract]
2014	27,939,000
2015	23,884,000
2016	20,847,000
2017	14,476,000
2018	12,707,000
Thereafter	41,483,000
Sublease Income [Abstract]
2014	469,000
2015	479,000
2016	488,000
2017	498,000
2018	508,000
Thereafter	2,696,000
Total rental expenses	34,600,000	32,100,000	26,000,000
Indemnification [Abstract]
Receivable related to indemnification	2,900,000	3,100,000
Current liabilities	500,000	400,000
Long-term liabilities	2,400,000	2,700,000
Product claim liabilities	138,000	140,000
Multiemployer pension plan withdrawal liability	2,094,000	2,362,000
Other	644,000	576,000
Liabilities for contingency	2,876,000	3,078,000
Multiemployer plans discount rate (in hundredths)	3.80%	4.75%	4.00%
Warranty claims [Abstract]
Warranty liabilities, Current	18,325,000	10,861,000
Warranty liabilities , Noncurrent	66,098,000	31,605,000
Change in the Company's warranty liabilities [Roll Forward]
Product Warranty Accrual, Preexisting, Increase (Decrease)	-3,021,000	0	0
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
Warranty claims [Member]
Change in the Company's warranty liabilities [Roll Forward]
Balance, beginning of period	42,466,000	37,870,000	38,612,000
Warranty expense during period	15,177,000	12,416,000	11,034,000
Settlements made during period	-18,434,000	-14,995,000	-11,776,000
Balance, end of period	84,423,000	42,466,000	37,870,000
warranty accruals acquired in acquisition [Member]
Change in the Company's warranty liabilities [Roll Forward]
Balance, end of period	48,235,000	7,175,000	0
Multiemployer Pension Plan [Member]
Indemnification [Abstract]
Quarterly contribution to pension fund through 2018	100,000
indemnification of liabilities in excess of [Member]
Indemnification [Abstract]
Other	2,500,000
attorney fees [Member]
Environmental [Abstract]
Litigation Settlement, Amount	2,500,000
class action settlement [Member]
Environmental [Abstract]
Loss Contingency, Estimate of Possible Loss	4,600,000
Other Current Liabilities [Member] \| class action settlement [Member]
Environmental [Abstract]
Loss Contingency, Estimate of Possible Loss	2,600,000
Other Noncurrent Liabilities [Member] \| class action settlement [Member]
Environmental [Abstract]
Loss Contingency, Estimate of Possible Loss	$2,000,000

ACCRUED_EXPENSES_AND_OTHER_LON2

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accrued expenses [Abstract]
Insurance	$9,144,000	$3,926,000
Employee compensation and benefits	15,576,000	8,916,000
Sales and marketing	36,279,000	32,938,000
Product warranty	18,325,000	10,861,000
Accrued freight	1,278,000	1,350,000
Accrued interest	16,470,000	25,477,000
Accrued environmental liability	451,000	463,000
Accrued pension	1,753,000	2,258,000
Accrued sales returns and discounts	3,054,000	3,263,000
Accrued taxes	3,898,000	3,433,000
Estimated Litigation Liability, Current	2,573,000	0
Estimated Litigation Liability, Current	2,000,000	0
Other	38,524,000	18,778,000
Accrued expenses	147,325,000	111,663,000
Other long-term liabilities [Abstract]
Insurance	1,705,000	2,213,000
Pension liabilities	13,327,000	6,623,000
Multi-employer pension withdrawal liability	2,094,000	2,362,000
Product warranty	66,098,000	31,605,000
Long-term product claim liability	138,000	140,000
Long-term environmental liability	1,227,000	1,247,000
Liabilities for tax uncertainties	3,065,000	2,934,000
Other	5,160,000	5,436,000
Other long-term liabilities	94,814,000	52,560,000
Long term incentive plan expense	2,800,000	1,800,000
Other Employee Related Liabilities	4,500,000	4,600,000
Other Employee Related Liabilities, Current	2,500,000	2,900,000
other employee related liabilities, noncurrent	2,000,000	1,700,000
payments for restructuring and integration	5,000,000	3,600,000	1,200,000
Retention payments accrued within accrued expenses		3,700,000
Windows and Doors [Member] \| Other Capitalized Property Plant and Equipment [Member]
Restructuring Cost and Reserve [Line Items]
Asset impairment charges	1,400,000
Windows and Doors [Member] \| Inventories [Member]
Restructuring Cost and Reserve [Line Items]
Asset impairment charges	$1,800,000

RESTRUCTURING_Details

RESTRUCTURING (Details) (USD $)	12 Months Ended			15 Months Ended
RESTRUCTURING (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014
Restructuring Cost and Reserve [Line Items]
Initial public offering costs	$0	$23,527,000	$0
Restructuring Reserve	412,000	1,293,000		412,000
Restructuring Reserve, Accrual Adjustment	-364,000
Payments for Restructuring	-3,792,000
Restructuring charges	3,275,000	2,864,000	0
Restructuring and Related Cost, Expected Cost				2,900,000
Personnel-related costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	283,000	603,000		283,000
Restructuring Reserve, Accrual Adjustment	-187,000
Payments for Restructuring	-481,000
Restructuring charges	348,000
Restructuring and Related Cost, Expected Cost				1,100,000
Other facilities-related costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0	533,000		0
Restructuring Reserve, Accrual Adjustment	-149,000
Payments for Restructuring	-3,311,000
Restructuring charges	2,927,000
Restructuring and Related Cost, Expected Cost				1,600,000
Contract terminations [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	129,000	157,000		129,000
Restructuring Reserve, Accrual Adjustment	-28,000
Payments for Restructuring	0
Restructuring charges	0
Restructuring and Related Cost, Expected Cost				200,000
Siding, Fencing and Stone [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	0	0
Windows and Doors [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	3,275,000	2,864,000	0
IPO costs-expensed in operating [Member]
Restructuring Cost and Reserve [Line Items]
Initial public offering costs		$23,527,000

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Summary of components of earnings (loss) before provision (benefit) for income taxes [Abstract]
Domestic	($9,685)	($69,361)	($37,675)
Foreign	-21,689	-9,861	1,455
Loss before provision (benefit) for income taxes	-31,374	-79,222	-36,220
Federal [Abstract]
Current	0	0	0
Deferred	-6,962	908	835
Total federal income taxes	-6,962	908	835
State [Abstract]
Current	2,354	1,634	2,461
Deferred	324	384	-146
Total state income taxes	2,678	2,018	2,315
Foreign [Abstract]
Current	-86	-904	-653
Deferred	4,265	-1,724	338
Total foreign income taxes	4,179	-2,628	-315
Total	-105	298	2,835
Effective income tax rate (in hundredths)	0.30%	0.40%	7.80%
Reconciliation of federal statutory income tax rate to the effective tax rate [Abstract]
Income tax provision (benefit) at the federal statutory rate	-10,981	-27,728	-12,677
Net change from statutory rate [Abstract]
Valuation allowance-US	-1,851	28,556	16,073
State income tax benefit, net of federal income tax benefit	641	-5,957	-919
Taxes at non-U.S. statutory rate	-48	-46	194
Additional provisions/reversals of uncertain tax positions	131	5,674	-92
Canadian rate differential	2,015	867	-171
Other, net	199	-1,068	427
Total	-105	298	2,835
Deferred tax assets:
Accounts receivable	1,161	1,252
Insurance reserves	4,011	2,281
Warranty reserves	29,360	12,874
Pension accrual	6,041	3,638
Deferred compensation	6,319	3,831
Inventories	4,076	3,684
Federal, net operating loss carry-forwards	104,482	89,280
State, net operating loss carry-forwards	15,771	12,691
Related party interest	43,833	43,643
Other assets, net	7,510	5,614
Valuation allowance	-137,464	-126,178
Total deferred tax assets	95,461	57,073
Deferred tax liabilities:
Property and equipment, net	-24,750	-15,406
Intangible assets, net	-51,254	-37,350
Deferred financing	-29,392	-10,712
Other liabilities, net	-3,191	-2,136
Total deferred tax liabilities	-108,587	-65,604
Net deferred tax liability	-13,126	-8,531
Gienow [Member]
Net change from statutory rate [Abstract]
Valuation allowance-US	9,789	0	0
deferred taxes on professional fees [Member]
Deferred tax assets:
Other assets, net	2,616	667
Environmental Issue [Member]
Deferred tax assets:
Other assets, net	598	646
gross recognition [Member]
Deferred Tax Liability Not Recognized [Line Items]
deferred tax assets, non-capital losses	28,300
foreign jurisdiction [Member]
Deferred Tax Liability Not Recognized [Line Items]
deferred tax assets, non-capital losses	$7,147	$3,150
Minimum [Member]
Deferred Tax Liability Not Recognized [Line Items]
Open Tax Year	2014
Maximum [Member]
Deferred Tax Liability Not Recognized [Line Items]
Open Tax Year	2009

INCOME_TAXES_Cancellation_Of_I

INCOME TAXES - Cancellation Of Indetedness (Details) (8.25% senior secured notes due 2018 [Member], USD $)	0 Months Ended			12 Months Ended
	Jan. 30, 2014	Jun. 28, 2013	Feb. 16, 2012	Dec. 31, 2014	Feb. 11, 2011
8.25% senior secured notes due 2018 [Member]
Debt Instrument [Line Items]
Debt instrument, face amount			$40,000,000		$800,000,000
Proceeds from issuance of long-term debt			34,000,000
Interest rate on debt (in hundredths)				8.25%	8.25%
Extinguishment of debt	705,900,000
Redemption of debt		$84,000,000		$84,000,000

INCOME_TAXES_Valuation_Allowan

INCOME TAXES - Valuation Allowance (Details) (USD $)	12 Months Ended
INCOME TAXES - Valuation Allowance (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Valuation Allowance [Line Items]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	($1,851,000)	$28,556,000	$16,073,000
Valuation Allowances and Reserves, Adjustments	9,800,000
Goodwill	20,200,000	19,300,000
Deferred tax liability related to goodwill	6,300,000	5,500,000
gross recognition [Member]
Valuation Allowance [Line Items]
deferred tax assets, non-capital losses	28,300,000
foreign jurisdiction [Member]
Valuation Allowance [Line Items]
deferred tax assets, non-capital losses	7,147,000	3,150,000
Simonton [Member]
Valuation Allowance [Line Items]
Increase (decrease) in valuation allowance	7,500,000
Gienow [Member]
Valuation Allowance [Line Items]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	9,789,000	0	0
federal jurisdiction [Member]
Valuation Allowance [Line Items]
Increase (decrease) in valuation allowance	500,000
Federal [Member]
Valuation Allowance [Line Items]
Increase (decrease) in valuation allowance	2,400,000	52,300,000
State [Member]
Valuation Allowance [Line Items]
Increase (decrease) in valuation allowance		$7,600,000

INCOME_TAXES_Other_Tax_Conside

INCOME TAXES - Other Tax Considerations (Details) (USD $)	12 Months Ended
INCOME TAXES - Other Tax Considerations (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	23-May-13	Sep. 19, 2014	Jan. 30, 2014
Income Tax Examination [Line Items]
Deferred Tax Liabilities, Other	$3,191,000	$2,136,000
Deferred Tax Assets, Other	7,510,000	5,614,000
tax receivable agreement adjustment	-670,000	-5,167,000	0
Tax receivable agreement payable	-10,917,000	-11,623,000
Merger of parent equity				92,100,000
Tax uncertainties [Abstract]
Unrecognized tax benefits that would impact effective tax rate	2,200,000
Liabilities for tax uncertainties	3,065,000	2,934,000
Interest on uncertain tax positions	900,000	900,000
Rollforward of gross tax contingencies [Abstract]
Balance at beginning of period	16,491,000	12,911,000
Additions based on tax positions related to current year	495,000	8,560,000
Additions for tax positions of prior years	5,000	10,000
Reductions for tax positions of prior years	-196,000	-2,946,000
Settlement or lapse of applicable statutes	-277,000	-2,044,000
Unrecognized tax benefits at ending of period	16,518,000	16,491,000	12,911,000
Reversal of unrecognized tax benefits, statute of limitations expiration		500,000	1,400,000
Unrecognized Tax Benefits, Period Increase (Decrease)	300,000
Tax contingency reserves expected to reverse in next twelve months	300,000
Federal [Member]
Income Tax Examination [Line Items]
Net operating loss carry-forwards	336,100,000
State [Member]
Income Tax Examination [Line Items]
Net operating loss carry-forwards	363,500,000
Income Tax Reconciliation, Income Tax Expense (Benefit), at Federal Statutory Income Tax Rate	15,800,000
fifteen percent retained by Ply Gem [Member]
Income Tax Examination [Line Items]
tax receivable agreement adjustment	0.15
eighty five percentage receivable by affiliate [Member]
Income Tax Examination [Line Items]
tax receivable agreement adjustment	0.85
estimate of maximum liability [Member]
Income Tax Examination [Line Items]
Tax receivable agreement payable	-100,000,000
estimate of maximum liability [Member] \| NOL carryovers [Member]
Income Tax Examination [Line Items]
Tax receivable agreement payable	-91,000,000
offering expenses [Member] \| IPO deductible expenses [Member]
Income Tax Examination [Line Items]
Tax receivable agreement payable	-9,000,000
deferred taxes on professional fees [Member]
Income Tax Examination [Line Items]
Deferred Tax Assets, Other	2,616,000	667,000
Environmental Issue [Member]
Income Tax Examination [Line Items]
Deferred Tax Assets, Other	598,000	646,000
Six Point Five Senior Notes tack on due 2022 [Member]
Income Tax Examination [Line Items]
Debt Instrument, Unamortized Discount					10,100,000
Debt instrument, face amount					150,000,000
Six Point Five Senior Notes due 2022 [Member] [Member]
Income Tax Examination [Line Items]
Debt Instrument, Unamortized Discount	51,040,000	0
Debt instrument, face amount						500,000,000
Prime merger [Member]
Income Tax Examination [Line Items]
Deferred Tax Assets, Gross				$37,400,000
Minimum [Member]
Rollforward of gross tax contingencies [Abstract]
Open Tax Year	2014
Maximum [Member]
Rollforward of gross tax contingencies [Abstract]
Open Tax Year	2009

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)	12 Months Ended			0 Months Ended			1 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 28, 2014	Mar. 04, 2014	14-May-14	Jan. 31, 2012	Dec. 31, 2012
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	member_of_board_of_directors	member_of_board_of_directors	14-May-14	Jan. 31, 2012	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of options granted	$4.91		$6.19
Weighted average assumptions used:
Expected volatility (in hundredths)	34.00%		46.00%
Expected term (in years)	7 years		5 years
Risk-free interest rate (in hundredths)	0.63%		0.64%
Expected dividend yield (in hundredths)	0.00%		0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Weighted average remaining contractual term	5 years 6 months 0 days	5 years 2 months 28 days	5 years 11 months 13 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$9,100,000	$1,200,000
Vested options (in shares)	2,166,679	2,484,336
Vesting percentage (in hundredths)	100.00%	100.00%
Total unrecognized compensation expense	2,100,000
Weighted average recognition period of unrecognized compensation expense	1 year 8 months 22 days
Compensation expense	2,000,000	2,000,000	1,700,000
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	-633,305	-91,186
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$1.76	$2.15
Weighted average fair value of options granted	$14.60
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	3,395,722
Granted	188,147	0
Forfeited or expired (in shares)	-91,528	-18,786
Stock options outstanding at end of period (in shares)	2,749,064	3,285,750
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)	$9.85
Weighted average exercise price at end of period (in dollars per share)	$13.38	$11.04	$10.83					$10.83
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	0	0	0					0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price	$12.35	$6.76
Restricted Stock [Member] \| December Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Members of the Board of Directors Receiving Award				4	3
Board of Directors [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period					3,523	5,240
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Compensation expense	258,000
Share-based Compensation Arrangement by Share-based Payment Award, Subsequent Time Period Over Which Award Will be Expensed					10 months	8 months
Board of Directors [Member] \| Restricted Stock [Member] \| January Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period							3,886
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Compensation expense		180,000
Board of Directors [Member] \| Restricted Stock [Member] \| December Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period				23,944				3,886
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Compensation expense	$170,000							$10,000
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting period	3 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting period	5 years

STOCKBASED_COMPENSATION_Other_

STOCK-BASED COMPENSATION - Other Share-Based Compensation (Details) (USD $)	12 Months Ended			0 Months Ended			1 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 28, 2014	Mar. 04, 2014	14-May-14	Jan. 31, 2012	Dec. 31, 2012	23-May-13
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	member_of_board_of_directors	member_of_board_of_directors	14-May-14	Jan. 31, 2012	Dec. 31, 2012	23-May-13
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Common Stock Shares Owned by Management beginning balance (in shares)	67,223,233
Common Stock Shares Owned by Management ending balance (in shares)	67,877,587	67,223,233
Restricted Stock [Abstract]
Compensation expense	$2,000	$2,000	$1,700
shares issued in intitial public offering									48,962,494
December Award [Member] \| Restricted Stock [Member]
Restricted Stock [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Members of the Board of Directors Receiving Award				4	3
Board of Directors [Member] \| Restricted Stock [Member]
Restricted Stock [Abstract]
Restricted shares					3,523	5,240
Compensation expense	258
Share-based Compensation Arrangement by Share-based Payment Award, Subsequent Time Period Over Which Award Will be Expensed					10 months	8 months
Board of Directors [Member] \| January Award [Member] \| Restricted Stock [Member]
Restricted Stock [Abstract]
Restricted shares							3,886
Compensation expense		180
Board of Directors [Member] \| December Award [Member] \| Restricted Stock [Member]
Restricted Stock [Abstract]
Restricted shares				23,944				3,886
Compensation expense	$170							$10

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	Dec. 31, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	segment	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Reportable segments									2
Net sales	$450,119,000	$437,848,000	$409,211,000	$269,465,000	$332,918,000	$407,426,000	$368,140,000	$257,097,000	$1,566,643,000	$1,365,581,000	$1,121,301,000
Operating earnings (loss)									61,498,000	27,776,000	70,020,000
Interest expense, net									71,186,000	91,684,000	103,042,000
Depreciation and amortization expense									48,463,000	45,646,000	52,277,000
Income tax expense (benefit)									-105,000	298,000	2,835,000
Capital expenditures									23,661,000	25,894,000	24,646,000
Total assets	1,254,575,000				1,040,974,000				1,254,575,000	1,040,974,000
Percentage of other subsidiaries sales to total sales (in hundredths, less than 1%)									1.00%
Siding, Fencing and Stone [Member]
Segment Reporting Information [Line Items]
Net sales									801,601,000	737,841,000	658,045,000
Operating earnings (loss)									113,089,000	111,918,000	110,456,000
Interest expense, net									5,000	-132,000	-47,000
Depreciation and amortization expense									25,255,000	24,950,000	22,616,000
Capital expenditures									12,581,000	10,053,000	11,219,000
Total assets	673,543,000				654,302,000				673,543,000	654,302,000
Windows and Doors [Member]
Segment Reporting Information [Line Items]
Net sales									765,042,000	627,740,000	463,256,000
Operating earnings (loss)									-27,660,000	-38,537,000	-20,565,000
Interest expense, net									-48,000	-195,000	-18,000
Depreciation and amortization expense									22,510,000	20,243,000	29,490,000
Capital expenditures									10,920,000	14,780,000	12,617,000
Total assets	528,938,000				305,462,000				528,938,000	305,462,000
Unallocated [Member]
Segment Reporting Information [Line Items]
Operating earnings (loss)									-23,931,000	-45,605,000	-19,871,000
Interest expense, net									71,229,000	92,011,000	103,107,000
Depreciation and amortization expense									698,000	453,000	171,000
Income tax expense (benefit)									-105,000	298,000	2,835,000
Capital expenditures									160,000	1,061,000	810,000
Total assets	$52,094,000				$81,210,000				$52,094,000	$81,210,000
CANADA
Segment Reporting Information [Line Items]
Canadian sales, net									278.8

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Details) (USD $)	Mar. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]
Initial public offering costs		$0	$23,527,000	$0
Outstanding aggregate principal amount		855,225,000	148,000,000	58,991,000
Chief executive officer's term of employment		3 years
Executive comp--one time bonus for CEO			1,500,000
CI Capital Partners [Member]
Related Party Transaction [Line Items]
Percentage of EBITDA as annual fee		2.00%
Percentage of sale price as transaction fee, payable upon acquisition (in hundredths)		2.00%
Percentage of sale price as transaction fee, payable upon divestitures (in hundredths)		1.00%
Percentage of sale price as transaction fee, payable upon sale (in hundredths)		1.00%
Management fees		0	400,000	2,500,000
Original term of General Advisory Agreement		10 years
Period of automatic consecutive extensions		1 year
Initial term of agreement	10 years
Related Party Transaction, Expenses from Transactions with Related Party			400,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Retention payment		2,000,000
Repurchase of common stock				125,660
Issue of stock options				150,000
Repurchase of common stock				12,600,000
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Retention payment		700,000
All retention payments [Member]
Related Party Transaction [Line Items]
Retention payment		2,700,000
tax receivable agreement payment [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party		36,000
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
2015 agreement [Member] \| Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Retention payment		3,000,000
2015 agreement [Member] \| Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Retention payment		1,300,000
2015 agreement [Member] \| All retention payments [Member]
Related Party Transaction [Line Items]
Retention payment		$4,300,000
IPO [Member] \| Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Issue of stock options				971,420

QUARTERLY_RESULTS_OF_OPERATION2

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information, Explanatory Note, Period	3.4	-0.8	0	-2.6
Quarterly results of operations [Abstract]
Net sales	$450,119,000	$437,848,000	$409,211,000	$269,465,000	$332,918,000	$407,426,000	$368,140,000	$257,097,000	$1,566,643,000	$1,365,581,000	$1,121,301,000
Gross profit	81,994,000	98,589,000	87,405,000	39,813,000	58,396,000	84,168,000	74,260,000	41,846,000	307,801,000	258,670,000	244,199,000
Net (loss) income	-12,476,000	21,405,000	11,380,000	-51,578,000	-17,431,000	16,895,000	-50,877,000	-28,107,000	-31,269,000	-79,520,000	-39,055,000
Earnings Per Share, Basic	($0.18)	$0.32	$0.17	($0.76)	($0.26)	$0.25	($0.90)	($0.57)
Earnings Per Share, Diluted	($0.18)	$0.32	$0.17	($0.76)	($0.26)	$0.25	($0.90)	($0.57)
Gain (loss) on modification or extinguishment of debt									21,364,000	18,948,000	3,607,000
Initial public offering costs									0	23,527,000	0
IPO costs-expensed in operating [Member]
Quarterly results of operations [Abstract]
Initial public offering costs										$23,527,000

GUARANTORNONGUARANTOR_FINANCIA2

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Statements of Operations (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 31, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales	$450,119,000	$437,848,000	$409,211,000	$269,465,000	$332,918,000	$407,426,000	$368,140,000	$257,097,000	$1,566,643,000	$1,365,581,000	$1,121,301,000
Cost of products sold									1,258,842,000	1,106,911,000	877,102,000
Gross profit	81,994,000	98,589,000	87,405,000	39,813,000	58,396,000	84,168,000	74,260,000	41,846,000	307,801,000	258,670,000	244,199,000
Operating expenses:
Selling, general and administrative expenses									224,163,000	187,131,000	147,242,000
Intercompany administrative charges									0	0	0
Amortization of intangible assets									22,140,000	20,236,000	26,937,000
Initial public offering costs									0	23,527,000	0
Total operating expenses									246,303,000	230,894,000	174,179,000
Operating earnings									61,498,000	27,776,000	70,020,000
Foreign currency gain (loss)									-992,000	-1,533,000	409,000
Intercompany interest									0	0	0
Interest expense									-71,269,000	92,046,000	-103,133,000
Interest income									83,000	362,000	91,000
tax receivable agreement adjustment									-670,000	-5,167,000	0
Loss on modification or extinguishment of debt									-21,364,000	-18,948,000	-3,607,000
Intercompany administrative income									0	0	0
Income (loss) before equity in subsidiaries' income (loss)									-31,374,000	-79,222,000	-36,220,000
Equity Income In Consolidated Subsidiaries									0	0	0
Loss before provision (benefit) for income taxes									-31,374,000	-79,222,000	-36,220,000
Provision (benefit) for income taxes									-105,000	298,000	2,835,000
Net loss	-12,476,000	21,405,000	11,380,000	-51,578,000	-17,431,000	16,895,000	-50,877,000	-28,107,000	-31,269,000	-79,520,000	-39,055,000
Other comprehensive income (loss):
Currency translation									-9,681,000	-2,937,000	835,000
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									1,294,000	0	0
Minimum pension liability for actuarial gain (loss)									-8,374,000	6,059,000	-1,103,000
Comprehensive loss									-48,030,000	-76,398,000	-39,323,000
Guarantor Ply Gem Holdings, Inc. [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales									0	0	0
Cost of products sold									0	0	0
Gross profit									0	0	0
Operating expenses:
Selling, general and administrative expenses									0	0	0
Intercompany administrative charges									0	0	0
Amortization of intangible assets									0	0	0
Initial public offering costs										0
Total operating expenses									0	0	0
Operating earnings									0	0	0
Foreign currency gain (loss)									0	0	0
Intercompany interest									0	0	0
Interest expense									0	0	0
Interest income									0	0	0
tax receivable agreement adjustment									0	0
Loss on modification or extinguishment of debt									0	0	0
Intercompany administrative income									0	0	0
Income (loss) before equity in subsidiaries' income (loss)									0	0	0
Equity Income In Consolidated Subsidiaries									-31,269,000	-79,520,000	-39,055,000
Loss before provision (benefit) for income taxes									-31,269,000	-79,520,000	-39,055,000
Provision (benefit) for income taxes									0	0	0
Net loss									-31,269,000	-79,520,000	-39,055,000
Other comprehensive income (loss):
Currency translation									0	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									0
Minimum pension liability for actuarial gain (loss)									0	0	0
Comprehensive loss									-31,269,000	-79,520,000	-39,055,000
Issuer Ply Gem Industries, Inc. [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales									0	0	0
Cost of products sold									0	0	0
Gross profit									0	0	0
Operating expenses:
Selling, general and administrative expenses									23,931,000	22,078,000	19,871,000
Intercompany administrative charges									0	0	0
Amortization of intangible assets									0	0	0
Initial public offering costs										23,527,000
Total operating expenses									23,931,000	45,605,000	19,871,000
Operating earnings									-23,931,000	-45,605,000	-19,871,000
Foreign currency gain (loss)									0	0	0
Intercompany interest									60,442,000	79,837,000	102,729,000
Interest expense									-71,234,000	92,019,000	-103,112,000
Interest income									5,000	8,000	5,000
tax receivable agreement adjustment									-670,000	5,167,000
Loss on modification or extinguishment of debt									-21,364,000	-18,948,000	-3,607,000
Intercompany administrative income									23,983,000	23,870,000	18,259,000
Income (loss) before equity in subsidiaries' income (loss)									-31,429,000	-47,690,000	-5,597,000
Equity Income In Consolidated Subsidiaries									160,000	-31,830,000	-33,458,000
Loss before provision (benefit) for income taxes									-31,269,000	-79,520,000	-39,055,000
Provision (benefit) for income taxes									0	0	0
Net loss									-31,269,000	-79,520,000	-39,055,000
Other comprehensive income (loss):
Currency translation									0	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									0
Minimum pension liability for actuarial gain (loss)									-3,504,000	2,198,000	-673,000
Comprehensive loss									-34,773,000	-77,322,000	-39,728,000
Guarantor Subsidiaries [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales									1,287,810,000	1,134,455,000	1,051,312,000
Cost of products sold									1,039,502,000	931,314,000	826,496,000
Gross profit									248,308,000	203,141,000	224,816,000
Operating expenses:
Selling, general and administrative expenses									135,434,000	113,058,000	112,073,000
Intercompany administrative charges									17,381,000	17,292,000	15,202,000
Amortization of intangible assets									16,806,000	16,874,000	26,937,000
Initial public offering costs										0
Total operating expenses									169,621,000	147,224,000	154,212,000
Operating earnings									78,687,000	55,917,000	70,604,000
Foreign currency gain (loss)									0	0	0
Intercompany interest									-56,941,000	-77,725,000	-102,729,000
Interest expense									-32,000	27,000	-18,000
Interest income									30,000	164,000	65,000
tax receivable agreement adjustment									0	0
Loss on modification or extinguishment of debt									0	0	0
Intercompany administrative income									0	0	0
Income (loss) before equity in subsidiaries' income (loss)									21,744,000	-21,671,000	-32,078,000
Equity Income In Consolidated Subsidiaries									0	0	0
Loss before provision (benefit) for income taxes									21,744,000	-21,671,000	-32,078,000
Provision (benefit) for income taxes									-4,284,000	2,926,000	3,150,000
Net loss									26,028,000	-24,597,000	-35,228,000
Other comprehensive income (loss):
Currency translation									0	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									0
Minimum pension liability for actuarial gain (loss)									-4,870,000	3,861,000	-430,000
Comprehensive loss									21,158,000	-20,736,000	-35,658,000
Non-Guarantor Subsidiary [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales									278,833,000	231,126,000	69,989,000
Cost of products sold									219,340,000	175,597,000	50,606,000
Gross profit									59,493,000	55,529,000	19,383,000
Operating expenses:
Selling, general and administrative expenses									64,798,000	51,995,000	15,298,000
Intercompany administrative charges									6,602,000	6,578,000	3,057,000
Amortization of intangible assets									5,334,000	3,362,000	0
Initial public offering costs										0
Total operating expenses									76,734,000	61,935,000	18,355,000
Operating earnings									-17,241,000	-6,406,000	1,028,000
Foreign currency gain (loss)									-992,000	-1,533,000	409,000
Intercompany interest									-3,501,000	-2,112,000	0
Interest expense									-3,000	0	-3,000
Interest income									48,000	190,000	21,000
tax receivable agreement adjustment									0	0
Loss on modification or extinguishment of debt									0	0	0
Intercompany administrative income									0	0	0
Income (loss) before equity in subsidiaries' income (loss)									-21,689,000	-9,861,000	1,455,000
Equity Income In Consolidated Subsidiaries									0	0	0
Loss before provision (benefit) for income taxes									-21,689,000	-9,861,000	1,455,000
Provision (benefit) for income taxes									4,179,000	-2,628,000	-315,000
Net loss									-25,868,000	-7,233,000	1,770,000
Other comprehensive income (loss):
Currency translation									-9,681,000	-2,937,000	835,000
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									1,294,000
Minimum pension liability for actuarial gain (loss)									0	0	0
Comprehensive loss									-34,255,000	-10,170,000	2,605,000
Consolidating Adjustments [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales									0	0	0
Cost of products sold									0	0	0
Gross profit									0	0	0
Operating expenses:
Selling, general and administrative expenses									0	0	0
Intercompany administrative charges									-23,983,000	-23,870,000	-18,259,000
Amortization of intangible assets									0	0	0
Initial public offering costs										0
Total operating expenses									-23,983,000	-23,870,000	-18,259,000
Operating earnings									23,983,000	23,870,000	18,259,000
Foreign currency gain (loss)									0	0	0
Intercompany interest									0	0	0
Interest expense									0	0	0
Interest income									0	0	0
tax receivable agreement adjustment									0	0
Loss on modification or extinguishment of debt									0	0	0
Intercompany administrative income									-23,983,000	-23,870,000	-18,259,000
Income (loss) before equity in subsidiaries' income (loss)									0	0	0
Equity Income In Consolidated Subsidiaries									31,109,000	111,350,000	72,513,000
Loss before provision (benefit) for income taxes									31,109,000	111,350,000	72,513,000
Provision (benefit) for income taxes									0	0	0
Net loss									31,109,000	111,350,000	72,513,000
Other comprehensive income (loss):
Currency translation									0	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									0
Minimum pension liability for actuarial gain (loss)									0	0	0
Comprehensive loss									$31,109,000	$111,350,000	$72,513,000

GUARANTORNONGUARANTOR_FINANCIA3

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Balance Sheet (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current Assets:
Cash and cash equivalents	$33,162,000	$69,801,000	$27,194,000	$11,700,000
Accounts receivable, net	187,679,000	138,785,000
Inventories:
Raw materials	76,467,000	51,313,000
Work in process	34,378,000	23,817,000
Finished goods	69,068,000	60,340,000
Total inventory	179,913,000	135,470,000
Prepaid expenses and other current assets	31,808,000	23,214,000
Deferred income taxes	7,680,000	3,178,000
Total current assets	440,242,000	370,448,000
Investments in subsidiaries	0	0
Land	7,967,000	4,528,000
Property and Equipment, at cost:
Buildings and improvements	65,658,000	43,691,000
Machinery and equipment	368,719,000	321,614,000
Total property and equipment	442,344,000	369,833,000
Less accumulated depreciation	-281,377,000	-258,186,000
Total property and equipment, net	160,967,000	111,647,000
Other Assets:
Intangible assets, net	147,709,000	110,012,000
Goodwill	476,112,000	420,228,000
Deferred income taxes	0	5,406,000
Intercompany note receivable	0	0
Other Assets, Noncurrent	29,545,000	23,233,000
Total other assets	653,366,000	558,879,000
Total Assets	1,254,575,000	1,040,974,000
Current Liabilities:
Accounts payable	84,164,000	82,981,000
Accrued expenses	147,325,000	111,663,000
Long-term Debt, Current Maturities	4,300,000	0
Total current liabilities	235,789,000	194,644,000
Deferred income taxes	20,806,000	17,115,000
Intercompany note payable	0	0
Tax receivable agreement payable	10,917,000	11,623,000
Other long-term liabilities	94,814,000	52,560,000
Long-term debt	988,917,000	817,028,000
Commitments and contingencies
Preferred Stock, Value, Issued	0	0
Stockholders' Equity (Deficit):
Common stock	679,000	672,000
Additional paid-in-capital	745,140,000	741,789,000
(Accumulated deficit) retained earnings	-822,512,000	-791,243,000
Accumulated other comprehensive loss	-19,975,000	-3,214,000	-6,336,000	-6,068,000
Total stockholders' deficit	-96,668,000	-51,996,000	-314,942,000	-277,322,000
Total Liabilities and Stockholder's Deficit	1,254,575,000	1,040,974,000
Guarantor Ply Gem Holdings, Inc. [Member]
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	-96,668,000	-51,996,000
Land	0	0
Property and Equipment, at cost:
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 Assets, Noncurrent	0	0
Total other assets	0	0
Total Assets	-96,668,000	-51,996,000
Current Liabilities:
Accounts payable	0	0
Accrued expenses	0	0
Long-term Debt, Current Maturities	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	0	0
Commitments and contingencies
Preferred Stock, Value, Issued	0	0
Stockholders' Equity (Deficit):
Common stock	679,000	672,000
Additional paid-in-capital	745,140,000	741,789,000
(Accumulated deficit) retained earnings	-822,512,000	-791,243,000
Accumulated other comprehensive loss	-19,975,000	-3,214,000
Total stockholders' deficit	-96,668,000	-51,996,000
Total Liabilities and Stockholder's Deficit	-96,668,000	-51,996,000
Issuer Ply Gem Industries, Inc. [Member]
Current Assets:
Cash and cash equivalents	23,555,000	57,800,000	23,332,000	8,578,000
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	1,044,000	613,000
Deferred income taxes	0	0
Total current assets	24,599,000	58,413,000
Investments in subsidiaries	-64,046,000	-229,668,000
Land	0	0
Property and Equipment, at cost:
Buildings and improvements	0	0
Machinery and equipment	2,794,000	3,275,000
Total property and equipment	2,794,000	3,275,000
Less accumulated depreciation	-2,083,000	-1,385,000
Total property and equipment, net	711,000	1,890,000
Other Assets:
Intangible assets, net	0	0
Goodwill	0	0
Deferred income taxes		0
Intercompany note receivable	953,510,000	958,631,000
Other Assets, Noncurrent	26,784,000	20,907,000
Total other assets	980,294,000	979,538,000
Total Assets	941,558,000	810,173,000
Current Liabilities:
Accounts payable	239,000	601,000
Accrued expenses	19,907,000	31,056,000
Long-term Debt, Current Maturities	4,300,000
Total current liabilities	24,446,000	31,657,000
Deferred income taxes	0	0
Intercompany note payable	0	0
Tax receivable agreement payable	10,917,000	11,623,000
Other long-term liabilities	13,946,000	1,861,000
Long-term debt	988,917,000	817,028,000
Commitments and contingencies
Preferred Stock, Value, Issued	0	0
Stockholders' Equity (Deficit):
Common stock	679,000	672,000
Additional paid-in-capital	745,140,000	741,789,000
(Accumulated deficit) retained earnings	-822,512,000	-791,243,000
Accumulated other comprehensive loss	-19,975,000	-3,214,000
Total stockholders' deficit	-96,668,000	-51,996,000
Total Liabilities and Stockholder's Deficit	941,558,000	810,173,000
Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	-5,845,000	-4,970,000	-4,307,000	-3,408,000
Accounts receivable, net	153,791,000	109,198,000
Inventories:
Raw materials	65,772,000	41,593,000
Work in process	32,653,000	22,781,000
Finished goods	54,415,000	42,751,000
Total inventory	152,840,000	107,125,000
Prepaid expenses and other current assets	25,840,000	17,270,000
Deferred income taxes	7,680,000	2,825,000
Total current assets	334,306,000	231,448,000
Investments in subsidiaries	0	0
Land	7,085,000	3,565,000
Property and Equipment, at cost:
Buildings and improvements	60,211,000	38,059,000
Machinery and equipment	348,951,000	300,089,000
Total property and equipment	416,247,000	341,713,000
Less accumulated depreciation	-271,156,000	-249,344,000
Total property and equipment, net	145,091,000	92,369,000
Other Assets:
Intangible assets, net	123,333,000	77,968,000
Goodwill	442,233,000	383,042,000
Deferred income taxes		0
Intercompany note receivable	0	0
Other Assets, Noncurrent	2,761,000	2,326,000
Total other assets	568,327,000	463,336,000
Total Assets	1,047,724,000	787,153,000
Current Liabilities:
Accounts payable	66,452,000	66,847,000
Accrued expenses	110,290,000	60,843,000
Long-term Debt, Current Maturities	0
Total current liabilities	176,742,000	127,690,000
Deferred income taxes	14,719,000	9,005,000
Intercompany note payable	844,258,000	859,768,000
Tax receivable agreement payable	0	0
Other long-term liabilities	76,923,000	46,315,000
Long-term debt	0	0
Commitments and contingencies
Preferred Stock, Value, Issued	0	0
Stockholders' Equity (Deficit):
Common stock	0	0
Additional paid-in-capital	602,801,000	429,748,000
(Accumulated deficit) retained earnings	-653,181,000	-679,209,000
Accumulated other comprehensive loss	-14,538,000	-6,164,000
Total stockholders' deficit	-64,918,000	-255,625,000
Total Liabilities and Stockholder's Deficit	1,047,724,000	787,153,000
Non-Guarantor Subsidiary [Member]
Current Assets:
Cash and cash equivalents	15,452,000	16,971,000	8,169,000	6,530,000
Accounts receivable, net	33,888,000	29,587,000
Inventories:
Raw materials	10,695,000	9,720,000
Work in process	1,725,000	1,036,000
Finished goods	14,653,000	17,589,000
Total inventory	27,073,000	28,345,000
Prepaid expenses and other current assets	4,924,000	5,331,000
Deferred income taxes	0	353,000
Total current assets	81,337,000	80,587,000
Investments in subsidiaries	0	0
Land	882,000	963,000
Property and Equipment, at cost:
Buildings and improvements	5,447,000	5,632,000
Machinery and equipment	16,974,000	18,250,000
Total property and equipment	23,303,000	24,845,000
Less accumulated depreciation	-8,138,000	-7,457,000
Total property and equipment, net	15,165,000	17,388,000
Other Assets:
Intangible assets, net	24,376,000	32,044,000
Goodwill	33,879,000	37,186,000
Deferred income taxes		5,406,000
Intercompany note receivable	0	0
Other Assets, Noncurrent	0	0
Total other assets	58,255,000	74,636,000
Total Assets	154,757,000	172,611,000
Current Liabilities:
Accounts payable	17,473,000	15,533,000
Accrued expenses	17,128,000	19,764,000
Long-term Debt, Current Maturities	0
Total current liabilities	34,601,000	35,297,000
Deferred income taxes	6,087,000	8,110,000
Intercompany note payable	109,252,000	98,863,000
Tax receivable agreement payable	0	0
Other long-term liabilities	3,945,000	4,384,000
Long-term debt	0	0
Commitments and contingencies
Preferred Stock, Value, Issued	0	0
Stockholders' Equity (Deficit):
Common stock	0	0
Additional paid-in-capital	16,010,000	6,840,000
(Accumulated deficit) retained earnings	-9,701,000	16,167,000
Accumulated other comprehensive loss	-5,437,000	2,950,000
Total stockholders' deficit	872,000	25,957,000
Total Liabilities and Stockholder's Deficit	154,757,000	172,611,000
Consolidating Adjustments [Member]
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	160,714,000	281,664,000
Land	0	0
Property and Equipment, at cost:
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	-953,510,000	-958,631,000
Other Assets, Noncurrent	0	0
Total other assets	-953,510,000	-958,631,000
Total Assets	-792,796,000	-676,967,000
Current Liabilities:
Accounts payable	0	0
Accrued expenses	0	0
Long-term Debt, Current Maturities	0
Total current liabilities	0	0
Deferred income taxes	0	0
Intercompany note payable	-953,510,000	-958,631,000
Tax receivable agreement payable	0	0
Other long-term liabilities	0	0
Long-term debt	0	0
Commitments and contingencies
Preferred Stock, Value, Issued	0	0
Stockholders' Equity (Deficit):
Common stock	-679,000	-672,000
Additional paid-in-capital	-1,363,951,000	-1,178,377,000
(Accumulated deficit) retained earnings	1,485,394,000	1,454,285,000
Accumulated other comprehensive loss	39,950,000	6,428,000
Total stockholders' deficit	160,714,000	281,664,000
Total Liabilities and Stockholder's Deficit	($792,796,000)	($676,967,000)

GUARANTORNONGUARANTOR_FINANCIA4

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Statement of Cash Flows (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net income (loss)	($31,269,000)	($79,520,000)	($39,055,000)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	48,463,000	45,646,000	52,277,000
Fair-value premium on purchased inventory	38,000	2,015,000	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	-264,000	-358,000	0
Restructuring Costs	3,275,000	2,864,000	0
Other Asset Impairment Charges	0	3,220,000	0
Non-cash interest expense, net	14,948,000	12,221,000	11,428,000
(Gain) loss on foreign currency transactions	992,000	1,533,000	-409,000
Litigation Settlement, Amount	-5,000,000
Loss on modification or extinguishment of debt	21,364,000	18,948,000	3,607,000
Management fee write off--prepaid	0	2,682,000	0
Stock based compensation	2,246,000	2,181,000	1,703,000
Deferred income taxes	-2,373,000	-432,000	1,027,000
tax receivable agreement adjustment	670,000	5,167,000	0
Increase (reduction) in tax uncertainty, net of valuation allowance	131,000	-520,000	-92,000
Equity Income In Consolidated Subsidiaries	0	0	0
Other	-295,000	56,000	-37,000
Changes in operating assets and liabilities:
Accounts receivable, net	-12,112,000	6,133,000	-5,377,000
Inventories	-26,745,000	-10,102,000	4,696,000
Prepaid expenses and other current assets	-4,960,000	-8,880,000	-2,534,000
Accounts payable	-17,404,000	-12,443,000	17,606,000
Accrued expenses	-9,752,000	24,278,000	4,592,000
advisory termination fee to affiliate	0	-18,852,000	0
Cash payments on restructuring and integration liabilities	-4,969,000	-3,594,000	-1,177,000
Other	-449,000	3,398,000	449,000
Net cash provided by (used in) operating activities	-15,232,000	-14,693,000	48,704,000
Cash flows from investing activities:
Capital expenditures	-23,661,000	-25,894,000	-24,646,000
Proceeds from sale of assets	823,000	102,000	193,000
Acquisitions, net of cash acquired	-130,856,000	-97,200,000	-100,000
Net cash used in investing activities	-153,694,000	-122,992,000	-24,553,000
Cash flows from financing activities:
Proceeds from long-term debt	1,067,725,000	0	102,991,000
Payments on long-term debt	-855,225,000	-148,000,000	-58,991,000
Net revolver borrowings (payments)	0	0	-40,000,000
Repayments of Long-term Lines of Credit	0	-15,000,000	0
Proceeds from intercompany investment	0	0	0
Payment of early tender and call premiums	-61,142,000	-8,520,000	-9,844,000
Proceeds from Issuance of Common Stock	0	353,756,000	0
Proceeds from Stock Options Exercised	1,112,000	197,000	0
Payments of Debt Issuance Costs	-16,947,000	-1,256,000	-2,969,000
Net cash provided by (used in) financing activities	135,523,000	181,177,000	-8,813,000
Impact of exchange rate movements on cash	-3,236,000	-885,000	156,000
Net increase (decrease) in cash and cash equivalents	-36,639,000	42,607,000	15,494,000
Cash and cash equivalents at the beginning of the period	69,801,000	27,194,000	11,700,000
Cash and cash equivalents at the end of the period	33,162,000	69,801,000	27,194,000
Guarantor Ply Gem Holdings, Inc. [Member]
Cash flows from operating activities:
Net income (loss)	-31,269,000	-79,520,000	-39,055,000
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	0	0	0
Fair-value premium on purchased inventory	0	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	0	0
Restructuring Costs	0	0
Other Asset Impairment Charges		0
Non-cash interest expense, net	0	0	0
(Gain) loss on foreign currency transactions	0	0	0
Litigation Settlement, Amount	0
Loss on modification or extinguishment of debt	0	0	0
Management fee write off--prepaid		0
Stock based compensation	0	0	0
Deferred income taxes	0	0	0
tax receivable agreement adjustment	0	0
Increase (reduction) in tax uncertainty, net of valuation allowance	0	0	0
Equity Income In Consolidated Subsidiaries	31,269,000	79,520,000	39,055,000
Other	0	0	0
Changes in operating assets and liabilities:
Accounts receivable, net	0	0	0
Inventories	0	0	0
Prepaid expenses and other current assets	0	0	0
Accounts payable	0	0	0
Accrued expenses	0	0	0
advisory termination fee to affiliate		0
Cash payments on restructuring and integration liabilities	0	0	0
Other	0		0
Net cash provided by (used in) operating activities	0	0	0
Cash flows from investing activities:
Capital expenditures	0	0	0
Proceeds from sale of assets	0	0	0
Acquisitions, net of cash acquired	0	0	0
Net cash used in investing activities	0	0	0
Cash flows from financing activities:
Proceeds from long-term debt			0
Payments on long-term debt	0	0	0
Net revolver borrowings (payments)			0
Repayments of Long-term Lines of Credit		0
Proceeds from intercompany investment	0	0	0
Payment of early tender and call premiums	0	0	0
Proceeds from Issuance of Common Stock		0
Proceeds from Stock Options Exercised	0	0
Payments of Debt Issuance Costs	0	0	0
Net cash provided by (used in) financing activities	0	0	0
Impact of exchange rate movements on cash	0	0	0
Net increase (decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents at the beginning of the period	0	0	0
Cash and cash equivalents at the end of the period	0	0	0
Issuer Ply Gem Industries, Inc. [Member]
Cash flows from operating activities:
Net income (loss)	-31,269,000	-79,520,000	-39,055,000
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	698,000	453,000	171,000
Fair-value premium on purchased inventory	0	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	0	0
Restructuring Costs	0	0
Other Asset Impairment Charges		0
Non-cash interest expense, net	14,948,000	12,221,000	11,428,000
(Gain) loss on foreign currency transactions	0	0	0
Litigation Settlement, Amount	0
Loss on modification or extinguishment of debt	21,364,000	18,948,000	3,607,000
Management fee write off--prepaid		2,682,000
Stock based compensation	2,246,000	2,181,000	1,703,000
Deferred income taxes	0	0	0
tax receivable agreement adjustment	670,000	-5,167,000
Increase (reduction) in tax uncertainty, net of valuation allowance	0	0	0
Equity Income In Consolidated Subsidiaries	-160,000	31,830,000	33,458,000
Other	0	0	0
Changes in operating assets and liabilities:
Accounts receivable, net	0	0	0
Inventories	0	0	0
Prepaid expenses and other current assets	-229,000	-2,951,000	616,000
Accounts payable	-362,000	347,000	-466,000
Accrued expenses	-4,285,000	11,304,000	-562,000
advisory termination fee to affiliate		-18,852,000
Cash payments on restructuring and integration liabilities	0	0	0
Other	0		0
Net cash provided by (used in) operating activities	2,281,000	-26,593,000	10,900,000
Cash flows from investing activities:
Capital expenditures	-160,000	-1,061,000	-810,000
Proceeds from sale of assets	0	0	0
Acquisitions, net of cash acquired	-130,856,000	-97,200,000	0
Net cash used in investing activities	-131,016,000	-98,261,000	-810,000
Cash flows from financing activities:
Proceeds from long-term debt			102,991,000
Payments on long-term debt	-855,225,000	-148,000,000	-58,991,000
Net revolver borrowings (payments)			-40,000,000
Repayments of Long-term Lines of Credit		-15,000,000
Proceeds from intercompany investment	-41,033,000	-21,855,000	13,477,000
Payment of early tender and call premiums	-61,142,000	-8,520,000	-9,844,000
Proceeds from Issuance of Common Stock		353,756,000
Proceeds from Stock Options Exercised	1,112,000	197,000
Payments of Debt Issuance Costs	-16,947,000	-1,256,000	-2,969,000
Net cash provided by (used in) financing activities	94,490,000	159,322,000	4,664,000
Impact of exchange rate movements on cash	0	0	0
Net increase (decrease) in cash and cash equivalents	-34,245,000	34,468,000	14,754,000
Cash and cash equivalents at the beginning of the period	57,800,000	23,332,000	8,578,000
Cash and cash equivalents at the end of the period	23,555,000	57,800,000	23,332,000
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income (loss)	26,028,000	-24,597,000	-35,228,000
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	39,399,000	39,030,000	51,095,000
Fair-value premium on purchased inventory	38,000	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	-264,000	-358,000
Restructuring Costs	0	0
Other Asset Impairment Charges		0
Non-cash interest expense, net	0	0	0
(Gain) loss on foreign currency transactions	0	0	0
Litigation Settlement, Amount	4,573,000
Loss on modification or extinguishment of debt	0	0	0
Management fee write off--prepaid		0
Stock based compensation	0	0	0
Deferred income taxes	-6,638,000	1,292,000	844,000
tax receivable agreement adjustment	0	0
Increase (reduction) in tax uncertainty, net of valuation allowance	131,000	-520,000	-92,000
Equity Income In Consolidated Subsidiaries	0	0	0
Other	-295,000	56,000	-37,000
Changes in operating assets and liabilities:
Accounts receivable, net	-5,087,000	-1,237,000	-5,909,000
Inventories	-25,603,000	-15,904,000	5,704,000
Prepaid expenses and other current assets	-4,501,000	-5,791,000	-4,586,000
Accounts payable	-13,648,000	3,925,000	19,195,000
Accrued expenses	-4,454,000	4,788,000	5,794,000
advisory termination fee to affiliate		0
Cash payments on restructuring and integration liabilities	-1,416,000	-1,413,000	-1,177,000
Other	-449,000		-240,000
Net cash provided by (used in) operating activities	7,814,000	-330,000	35,363,000
Cash flows from investing activities:
Capital expenditures	-20,918,000	-21,494,000	-22,969,000
Proceeds from sale of assets	167,000	102,000	284,000
Acquisitions, net of cash acquired	0	0	100,000
Net cash used in investing activities	-20,751,000	-21,392,000	-22,785,000
Cash flows from financing activities:
Proceeds from long-term debt			0
Payments on long-term debt	0	0	0
Net revolver borrowings (payments)			0
Repayments of Long-term Lines of Credit		0
Proceeds from intercompany investment	12,062,000	21,059,000	-13,477,000
Payment of early tender and call premiums	0	0	0
Proceeds from Issuance of Common Stock		0
Proceeds from Stock Options Exercised	0	0
Payments of Debt Issuance Costs	0	0	0
Net cash provided by (used in) financing activities	12,062,000	21,059,000	-13,477,000
Impact of exchange rate movements on cash	0	0	0
Net increase (decrease) in cash and cash equivalents	-875,000	-663,000	-899,000
Cash and cash equivalents at the beginning of the period	-4,970,000	-4,307,000	-3,408,000
Cash and cash equivalents at the end of the period	-5,845,000	-4,970,000	-4,307,000
Non-Guarantor Subsidiary [Member]
Cash flows from operating activities:
Net income (loss)	-25,868,000	-7,233,000	1,770,000
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	8,366,000	6,163,000	1,011,000
Fair-value premium on purchased inventory	0	2,015,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	0	0
Restructuring Costs	3,275,000	2,864,000
Other Asset Impairment Charges		3,220,000
Non-cash interest expense, net	0	0	0
(Gain) loss on foreign currency transactions	992,000	1,533,000	-409,000
Litigation Settlement, Amount	0
Loss on modification or extinguishment of debt	0	0	0
Management fee write off--prepaid		0
Stock based compensation	0	0	0
Deferred income taxes	4,265,000	-1,724,000	183,000
tax receivable agreement adjustment	0	0
Increase (reduction) in tax uncertainty, net of valuation allowance	0	0	0
Equity Income In Consolidated Subsidiaries	0	0	0
Other	0	0	0
Changes in operating assets and liabilities:
Accounts receivable, net	-7,025,000	7,370,000	532,000
Inventories	-1,142,000	5,802,000	-1,008,000
Prepaid expenses and other current assets	-230,000	-138,000	1,436,000
Accounts payable	-3,394,000	-16,715,000	-1,123,000
Accrued expenses	-1,013,000	8,186,000	-640,000
advisory termination fee to affiliate		0
Cash payments on restructuring and integration liabilities	-3,553,000	-2,181,000	0
Other	0		689,000
Net cash provided by (used in) operating activities	-25,327,000	12,230,000	2,441,000
Cash flows from investing activities:
Capital expenditures	-2,583,000	-3,339,000	-867,000
Proceeds from sale of assets	656,000	0	-91,000
Acquisitions, net of cash acquired	0	0	0
Net cash used in investing activities	-1,927,000	-3,339,000	-958,000
Cash flows from financing activities:
Proceeds from long-term debt			0
Payments on long-term debt	0	0	0
Net revolver borrowings (payments)			0
Repayments of Long-term Lines of Credit		0
Proceeds from intercompany investment	28,971,000	796,000	0
Payment of early tender and call premiums	0	0	0
Proceeds from Issuance of Common Stock		0
Proceeds from Stock Options Exercised	0	0
Payments of Debt Issuance Costs	0	0	0
Net cash provided by (used in) financing activities	28,971,000	796,000	0
Impact of exchange rate movements on cash	-3,236,000	-885,000	156,000
Net increase (decrease) in cash and cash equivalents	-1,519,000	8,802,000	1,639,000
Cash and cash equivalents at the beginning of the period	16,971,000	8,169,000	6,530,000
Cash and cash equivalents at the end of the period	15,452,000	16,971,000	8,169,000
Consolidating Adjustments [Member]
Cash flows from operating activities:
Net income (loss)	31,109,000	111,350,000	72,513,000
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense	0	0	0
Fair-value premium on purchased inventory	0	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	0	0
Restructuring Costs	0	0
Other Asset Impairment Charges		0
Non-cash interest expense, net	0	0	0
(Gain) loss on foreign currency transactions	0	0	0
Litigation Settlement, Amount	0
Loss on modification or extinguishment of debt	0	0	0
Management fee write off--prepaid		0
Stock based compensation	0	0	0
Deferred income taxes	0	0	0
tax receivable agreement adjustment	0	0
Increase (reduction) in tax uncertainty, net of valuation allowance	0	0	0
Equity Income In Consolidated Subsidiaries	-31,109,000	-111,350,000	-72,513,000
Other	0	0	0
Changes in operating assets and liabilities:
Accounts receivable, net	0	0	0
Inventories	0	0	0
Prepaid expenses and other current assets	0	0	0
Accounts payable	0	0	0
Accrued expenses	0	0	0
advisory termination fee to affiliate		0
Cash payments on restructuring and integration liabilities	0	0	0
Other	0		0
Net cash provided by (used in) operating activities	0	0	0
Cash flows from investing activities:
Capital expenditures	0	0	0
Proceeds from sale of assets	0	0	0
Acquisitions, net of cash acquired	0	0	0
Net cash used in investing activities	0	0	0
Cash flows from financing activities:
Proceeds from long-term debt			0
Payments on long-term debt	0	0	0
Net revolver borrowings (payments)			0
Repayments of Long-term Lines of Credit		0
Proceeds from intercompany investment	0	0	0
Payment of early tender and call premiums	0	0	0
Proceeds from Issuance of Common Stock		0
Proceeds from Stock Options Exercised	0	0
Payments of Debt Issuance Costs	0	0	0
Net cash provided by (used in) financing activities	0	0	0
Impact of exchange rate movements on cash	0	0	0
Net increase (decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents at the beginning of the period	0	0	0
Cash and cash equivalents at the end of the period	0	0	0
class action settlement [Member]
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Litigation Settlement, Amount	$4,573,000

SCHEDULE_II_VALUATION_AND_QUAL1

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS (Details) (Allowance for doubtful accounts and sales allowances [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2010
Allowance for doubtful accounts and sales allowances [Member]
Valuation Allowances and Reserves [Roll Forward]
Allowance for doubtful accounts and sales allowances, Balance at Beginning of Year	$4,453	$3,584		$3,883
Allowance for doubtful accounts and sales allowances, Charged to Costs and Expenses	961	1,998	778
Allowance for doubtful accounts and sales allowances, Charged to Other Accounts	0	0	0
Allowance for doubtful accounts and sales allowances, Uncollectible accounts written off, net of recoveries	-1,250	-1,129	-1,077
Allowance for doubtful accounts and sales allowances, Balance at End of Year	$4,164	$4,453	$3,584	$3,883

Uncategorized_Items

Uncategorized Items
[us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice]	12.97
[us-gaap_SharesIssued]		100