Ply Gem (PGEM) 10-K 10 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 10, 2017	Jul. 02, 2016
Document and Entity Information [Abstract]
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Voluntary Filers	No
Entity Registrant Name	PLY GEM HOLDINGS INC
Entity Central Index Key	1,284,807
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 328,400,000
Entity Common Stock, Shares Outstanding		68,407,259
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Net sales	$ 1,911,844	$ 1,839,726	$ 1,566,643
Cost of products sold	1,449,570	1,420,014	1,258,842
Gross profit	462,274	419,712	307,801
Operating expenses:
Selling, general and administrative expenses	268,714	271,874	224,163
Amortization of intangible assets	25,064	25,306	22,140
Total operating expenses	293,778	297,180	246,303
Operating earnings	168,496	122,532	61,498
Foreign currency gain (loss)	299	(3,166)	(992)
Interest expense	(72,718)	(74,876)	(71,269)
Interest income	36	57	83
tax receivable agreement adjustment	(60,874)	(12,947)	670
Loss on modification or extinguishment of debt	(11,747)	0	(21,364)
Income (loss) before benefit from income taxes	23,492	31,600	(31,374)
Benefit from income taxes	(51,995)	(688)	(105)
Net income (loss)	$ 75,487	$ 32,288	$ (31,269)
Earnings Per Share, Basic	$ 1.11	$ 0.47	$ (0.46)
Earnings Per Share, Diluted	$ 1.10	$ 0.47	$ (0.46)
Weighted Average Number of Shares Outstanding, Basic	68,176,801	68,003,564	67,819,046
Weighted Average Number of Shares Outstanding, Diluted	68,324,146	68,106,493	67,819,046

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 6,663	$ 54,755	$ 41,646	$ (27,577)	$ 9,064	$ 41,711	$ 30,372	$ (48,859)	$ 75,487	$ 32,288	$ (31,269)
Other comprehensive (loss) income, net of tax:
Currency translation									2,950	(14,690)	(9,681)
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									29	(465)	1,294
Minimum pension liability for actuarial gain (loss)									295	(1,436)	(8,374)
Other comprehensive income (loss)									3,274	(16,591)	(16,761)
Comprehensive income (loss)									$ 78,761	$ 15,697	$ (48,030)

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current Assets:
Cash and cash equivalents	$ 51,597	$ 109,425	$ 33,162	$ 69,801
Accounts receivable, less allowances of $2,663 and $3,588, respectively	209,919	195,165
Inventories:
Raw materials	69,639	64,002
Work in process	24,621	25,319
Finished goods	67,696	61,082
Total inventory	161,956	150,403
Prepaid expenses and other current assets	26,850	24,647
Deferred income taxes	0	11,261
Total current assets	450,322	490,901
Property and Equipment, at cost:
Land	8,249	8,175
Buildings and improvements	67,951	66,321
Machinery and equipment	413,565	385,750
Total property and equipment	489,765	460,246
Less accumulated depreciation	(324,209)	(299,243)
Total property and equipment, net	165,556	161,003
Other Assets:
Intangible assets, net	104,159	128,384
Goodwill	478,514	477,739
Other	8,843	8,545
Total other assets	641,863	614,668
Total Assets	1,257,741	1,266,572
Current Liabilities:
Accounts payable	75,398	74,496
Accrued expenses	169,015	152,962
Tax receivable agreement payable - current	25,383	3,005
Long-term Debt, Current Maturities	4,300	4,300
Total current liabilities	274,096	234,763
Deferred income taxes	2,722	21,387
Tax receivable agreement payable - noncurrent	54,336	20,811
Other long-term liabilities	86,395	90,893
Long-term debt	836,086	975,531
Commitments and contingencies
Stockholders' Equity (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, 68,269,749 and 68,127,491 issued and outstanding, respectively	683	681
Additional paid-in-capital	751,452	749,296
Accumulated deficit	(714,737)	(790,224)
Accumulated other comprehensive loss	(33,292)	(36,566)	(19,975)	(3,214)
Total stockholders' equity (deficit)	4,106	(76,813)	$ (96,668)	$ (51,996)
Total Liabilities and Stockholder's Deficit	$ 1,257,741	$ 1,266,572

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current Assets:
Accounts receivable, allowances	$ 2,663	$ 3,588
Stockholders' Equity (Deficit)
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	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	250,000,000	250,000,000
Common Stock, Shares, Issued	68,269,749	68,127,491
Common Stock, Shares, Outstanding	68,269,749	68,127,491

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net (loss) income	$ 75,487	$ 32,288	$ (31,269)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation and amortization expense	56,403	58,400	48,463
Fair-value premium on purchased inventory	0	54	38
Fair-value decrease of contingent acquisition liability	0	0	(264)
Non-cash restructuring costs	427	704	3,275
Non-cash interest expense, net	13,710	13,380	14,948
(Gain) loss on foreign currency transactions	(299)	3,166	992
Loss Contingency, Loss in Period	1,875	0	4,573
Loss on modification or extinguishment of debt	11,747	0	21,364
Stock based compensation	1,067	1,960	2,246
Deferred income taxes	(57,989)	(4,901)	(2,373)
Tax receivable agreement liability adjustment	60,874	12,947	(670)
Increase (reduction) in tax uncertainty, net of valuation allowance	1,059	(199)	131
Other	(190)	(28)	(295)
Changes in operating assets and liabilities:
Accounts receivable, net	(14,709)	(4,562)	(12,112)
Inventories	(11,542)	29,921	(26,745)
Prepaid expenses and other assets	(2,967)	6,729	(4,960)
Accounts payable	945	(10,563)	(17,404)
Accrued expenses	9,037	3,336	(9,752)
Cash payments on restructuring and integration liabilities	(540)	(1,645)	(4,969)
Other	647	(1,624)	(449)
Net cash provided by (used in) operating activities	145,042	139,363	(15,232)
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	(21,000)	(130,856)
Capital expenditures	(36,001)	(33,860)	(23,661)
Proceeds from sale of assets	183	122	823
Net cash used in investing activities	(35,818)	(54,738)	(153,694)
Cash flows from financing activities:
Proceeds from long-term debt	0	0	1,067,725
Payments on long-term debt	(164,300)	(4,300)	(855,225)
Payment of early tender and call premiums	0	0	(61,142)
Proceeds from exercises of employee stock options	1,091	2,198	1,112
Cash payments on tax receivable agreement	(4,971)	(48)	0
Debt issuance costs paid	0	(1,412)	(16,947)
Net cash provided by (used in) financing activities	(168,180)	(3,562)	135,523
Impact of exchange rate movements on cash	1,128	(4,800)	(3,236)
Net increase (decrease) in cash and cash equivalents	(57,828)	76,263	(36,639)
Cash and cash equivalents at the beginning of the period	109,425	33,162	69,801
Cash and cash equivalents at the end of the period	51,597	109,425	33,162
Supplemental Information
Interest paid	58,745	60,070	64,008
Income taxes paid, net	$ 7,024	$ 2,607	$ 1,676

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDER'S EQUITY (DEFICIT) - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive Income (Loss)
Comprehensive income (loss)
Shares, Issued		67,223,233
Balance at Dec. 31, 2013	$ (51,996)	$ 672	$ 741,789	$ (791,243)	$ (3,214)
Comprehensive income (loss)
Net (loss) income	(31,269)	0	0	(31,269)	0
Other Comprehensive Income (Loss), Net of Tax	(16,761)	0	0	0	(16,761)
Comprehensive income (loss)	(48,030)
Stock compensation	2,246	0	2,246	0	0
Stock Issued During Period, Value, Stock Options Exercised	1,112	7	1,105	0	0
Balance at Dec. 31, 2014	(96,668)	$ 679	745,140	(822,512)	(19,975)
Comprehensive income (loss)
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures		654,354
Shares, Issued		67,877,587
Net (loss) income	32,288	$ 0	0	32,288	0
Other Comprehensive Income (Loss), Net of Tax	(16,591)	0	0	0	(16,591)
Comprehensive income (loss)	15,697
Stock compensation	1,960	0	1,960	0	0
Stock Issued During Period, Value, Stock Options Exercised	2,198	2	2,196	0	0
Balance at Dec. 31, 2015	(76,813)	$ 681	749,296	(790,224)	(36,566)
Comprehensive income (loss)
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures		249,904
Shares, Issued		68,127,491
Net (loss) income	75,487	$ 0	0	75,487	0
Other Comprehensive Income (Loss), Net of Tax	3,274	0	0	0	3,274
Comprehensive income (loss)	78,761
Stock compensation	1,067	0	1,067	0	0
Stock Issued During Period, Value, Stock Options Exercised	1,091	2	1,089	0	0
Balance at Dec. 31, 2016	$ 4,106	$ 683	$ 751,452	$ (714,737)	$ (33,292)
Comprehensive income (loss)
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures		142,258
Shares, Issued		68,269,749

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
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. 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. 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. Reclassifications Due to the adoption of ASU No. 2015-03, Interest-Imputation of Interest , certain balance sheet 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 or accumulated deficit. Refer to Note 5, Long-Term Debt , for the presentation impact on net debt. The Company also reclassed certain amounts in the consolidated statement of cash flows to conform to the presentation adopted in the current fiscal year with separate classification for payments on the tax receivable agreement. 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 $2.7 million and $3.6 million at December 31, 2016 and 2015 , 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, 2016 , the Company had inventory purchase commitments of approximately $116.5 million . The inventory reserves were approximately $8.4 million at December 31, 2016 , increasing by approximately $0.1 million compared to the December 31, 2015 reserves of approximately $8.3 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, 2016 , 2015 , and 2014 was approximately $31.3 million , $33.1 million , and $26.3 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. There were no asset impairment charges for the years ended December 31, 2016, 2015 or 2014. 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 26 for 2016 ) 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, Goodwill for additional considerations regarding the results of the impairment test in 2016 and 2015 . 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 $16.5 million and $22.2 million as of December 31, 2016 and December 31, 2015 , respectively, and have been recorded within long-term debt ( $14.2 million at December 31, 2016 and $19.3 million at December 31, 2015) and other non-current assets ( $2.3 million at December 31, 2016 and $2.9 million at December 31, 2015) in the accompanying consolidated balance sheets. The debt issuance costs included in other long term assets relate to the Senior Secured Asset Based Revolving Credit Facility due 2020 ("ABL Facility"). Amortization of debt issuance costs for the years ended December 31, 2016 , December 31, 2015 and December 31, 2014 was approximately $3.3 million , $3.1 million , and $4.0 million , respectively. Amortization of debt issuance costs is recorded in interest expense in the accompanying consolidated statements of operations and comprehensive income (loss). 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 are 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. During the year ended December 31, 2016, the Company determined that a valuation allowance was no longer required against its federal deferred tax assets and a portion of its state deferred tax assets. As a result, the Company released approximately $86.5 million of its valuation allowance since positive evidence outweighed negative evidence thereby allowing the Company to achieve the “more likely than not” realization threshold. Of the total valuation allowance release of $86.5 million, $31.3 million was offset against 2016 current year tax expense with the remaining $55.2 million representing the discrete valuation allowance release. The Company still remains in a valuation allowance position at December 31, 2016 against its deferred tax assets for certain state and Canadian jurisdictions as it is currently deemed “more likely than not” that the benefit of such net tax assets will not be utilized as the Company continues to be in a three-year cumulative loss position for these states and Canadian jurisdictions. 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 federal, state, and foreign 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. Tax receivable agreement ("TRA") liability The TRA liability generally provides for the payment by the Company to the Tax Receivable Entity of 85% of the amount of cash savings, if any, in the U.S. federal, state and local income tax that the Company actually realizes in periods ending after the Company's initial public offering as a result of (i) net operating loss carryovers ("NOLs") from periods ending before January 1, 2013, (ii) deductible expenses attributable to the initial public offering and (iii) deductions related to imputed interest. Since the inception of the TRA liability with the Company’s 2013 initial public offering, the Company has been in a full valuation allowance for federal purposes and had partial valuation allowances on certain state and Canadian jurisdictions. As a result of the Company’s tax valuation allowance position for federal and state purposes, the Company historically calculated the TRA liability considering (i) current year taxable income only (due to the uncertainty of future taxable income associated with the Company’s cumulative loss position) and (ii) future income due to the expected reversals of deferred tax liabilities. During the year ended December 31, 2016, the Company released its discrete valuation allowance on its federal deferred tax assets and certain state deferred tax assets for approximately $55.2 million due to positive factors outweighing negative evidence thereby allowing the Company to achieve the “more likely than not” realization threshold. The factors surrounding the release of this valuation allowance thereby eliminated any uncertainty as to future taxable income. Consequently, for purposes of calculating the TRA liability, the Company for the year ended December 31, 2016 utilized future forecasts of taxable income beyond the 2016 tax year to determine the TRA liability. The Company’s future taxable income estimate was used to determine the cumulative NOLs that are expected to be utilized and the TRA liability was accordingly adjusted using the 85% TRA rate as the Company retains the benefit of 15% of the tax savings. 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 $14.0 million , $15.1 million , and $15.3 million for the years ended December 31, 2016 , 2015 , and 2014 , 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, 2016 , the Company had approximately $840.4 million of indebtedness, approximately $51.6 million of cash and cash equivalents, and approximately $213.1 million of borrowing base availability, reflecting $0.0 million of ABL borrowings and approximately $9.7 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 combined with cash on hand 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 years presented. The Company recorded a gain from foreign currency transactions of approximately $0.3 million , a loss of approximately $3.2 million , and a loss of approximately $1.0 million for the years ended December 31, 2016 , 2015 , and 2014 , respectively. During the years ended December 31, 2016 , 2015 , and 2014 , accumulated other comprehensive income (loss) included a currency translation adjustment of approximately $3.0 million , $(14.7) million , and $(9.7) million , respectively. Derivative Financial Instruments During the year ended December 31, 2016, the Company entered into a forward contract agreement to hedge approximately $31.7 million of its 2017 non-functional currency inventory purchases. During the years ended December 31, 2016 and 2015, the Company entered into forward contract agreements to hedge approximately $45.8 million of its 2016 non-functional currency inventory purchases (settled prior to December 31, 2016). These forward contracts were established 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 2017, 2016, and 2015 forward contracts as cash flow hedges. As a cash flow hedge, unrealized gains are recognized as assets while unrealized losses are recognized as liabilities. The 2017, 2016, and 2015 forward contracts 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 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. During the years ended December 31, 2016, 2015 and 2014, the Company realized a loss of approximately $0.2 million , a gain of approximately $5.5 million , and a loss of approximately $0.4 million , respectively, within cost of goods sold in the consolidated statement of operations based on these cash flow hedges. 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. As of December 31, 2016 , approximately $1.0 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) December 31, 2016 December 31, 2015 Foreign currency hedge (included in other assets) $ 962 $ 829 Concentration of Credit Risk The Company’s largest customer, ABC Supply Co. Inc., accounted for approximately 13.1% , 11.6% , and 12.0% of consolidated net sales for the years ended December 31, 2016 , 2015 , and 2014 , respectively, and 14.4% and 14.3% of outstanding accounts receivable as of December 31, 2016 and 2015 , 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 (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 $ 676,000 $ 676,000 $ — $ — Term Loan Facility 258,175 260,757 — 260,757 — As of December 31, 2016 $ 908,175 $ 936,757 $ 676,000 $ 260,757 $ — Liabilities: Senior Notes-6.50% $ 650,000 $ 585,000 $ 585,000 $ — $ — Term Loan Facility 422,475 411,913 — 411,913 — As of December 31, 2015 $ 1,072,475 $ 996,913 $ 585,000 $ 411,913 $ — 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 due to the short-term nature of these instruments. Refer to Note 6, Defined Benefit Plans for fair value disclosures related to the Company's 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 year December 31, 2014 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 included options and unvested restricted stock representing approximately 0.1 million and 0.1 mi

ACQUISITIONS (Notes)

ACQUISITIONS (Notes)	12 Months Ended
	Dec. 31, 2016
Business Acquisition [Line Items]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	ACQUISITIONS Canyon Stone On May 29, 2015 , Ply Gem completed an acquisition for cash consideration of approximately $21.0 million to acquire substantially all of the assets of Canyon Stone Inc. ("Canyon Stone"), a manufacturer and distributor of stone veneer and accessories in the United States. Canyon Stone has manufacturing facilities in Olathe, Kansas and Youngsville, North Carolina. The purchase agreement also included contingent consideration in the form of potential earn-out payments of up to $1.0 million based on Canyon Stone's earnings for fiscal years 2015 through 2017. This acquisition expanded the Company's stone veneer manufacturing footprint across the United States as it complements the existing Ply Gem Stone manufacturing facility in Middleburg, Pennsylvania. 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 Canyon Stone 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 $ 3,559 Inventories 712 Prepaid expenses and other current assets 41 Property and equipment 2,019 Intangible assets 9,300 Goodwill 7,642 Accounts payable, accrued expenses and other long-term liabilities (2,273 ) $ 21,000 The $7.6 million of goodwill was allocated to the Siding, Fencing and Stone segment and the goodwill is expected to be deductible for tax purposes. The Company has recognized a liability of approximately $0.8 million as of December 31, 2016 and December 31, 2015 for the estimated fair value of the earn-out. This amount is included within other long-term liabilities in the consolidated balance sheets. During the year ended December 31, 2015, the Company incurred a $0.1 million expense within selling, general and administrative expenses in the consolidated statement of operations for the change in the earn-out. Any future change in the fair value of the contingent consideration subsequent to the acquisition date will be recognized in earnings in the period of change. For the year ended December 31, 2015, Canyon Stone contributed net sales of approximately $17.6 million , and net income of $0.8 million , which has been included within the Company’s consolidated statement of operations within the Siding, Fencing, and Stone segment. If the Canyon Stone acquisition had occurred at the beginning of 2015, the Company’s consolidated net sales and net income (loss) would have been: (Amounts in thousands) (Unaudited) December 31, 2015 December 31, 2014 Net sales $ 1,850,993 $ 1,590,669 Net income (loss) 32,712 (28,608 ) During the year ended December 31, 2015, the Company incurred $0.3 million of acquisition-related costs for Canyon Stone. These expenses are included in selling, general, and administrative expenses in the Company’s consolidated statements of operations and comprehensive income (loss) within the Siding, Fencing and Stone segment. 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 providing 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 balances the Company's end window market mix by moving our market exposure to approximately 68% and 32% 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 54% and 46% for the new construction and repair and remodeling markets, respectively. Simonton strategically fits into the Company’s existing footprint and broadens its 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. The Company determined the fair value of the tangible and intangible assets and the liabilities acquired, and recorded goodwill based on the excess of fair value of the acquisition consideration over such fair value, as follows: (Amounts in thousands) Cash $ (856 ) Accounts receivable 37,134 Inventories 17,742 Prepaid expenses and other current assets 2,133 Property and equipment 53,655 Intangible assets 62,170 Goodwill 58,681 Other assets 426 Accounts payable and accrued expenses, including short-term warranty (49,916 ) Deferred income taxes (10,462 ) Long-term warranty and other liabilities (40,707 ) $ 130,000 The $58.7 million of goodwill was allocated to the Windows and Doors segment and none of the goodwill is deductible for tax purposes. As of the acquisition date and as of December 31, 2016 and 2015, 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, 2016 and 2015 considering the Company’s valuation allowance position. This resulted in a reversal of approximately $2.8 million and $7.5 million in the Company's valuation allowance during the years ended December 31, 2015 and 2014, respectively. The reversal was recorded in the Company's consolidated statement of operations within the benefit for income taxes. For the year ended December 31, 2014, Simonton contributed net sales of approximately $91.1 million and a net loss of $1.5 million , 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 and net loss would have been: (Amounts in thousands) (Unaudited) December 31, 2014 Net sales $ 1,793,502 Net loss (29,625 ) During the years ended December 31, 2015 and 2014, the Company incurred $0.1 million and $0.9 million of acquisition-related costs, respectively, for Simonton. These expenses are included in selling, general, and administrative expenses in the Company’s consolidated statement of operations within the Windows and Doors segment.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2016
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 26 for 2016 ) 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 currently 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 weighs 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 approximately 780,000 in 2016 to approximately 1,100,000 in 2023 (terminal growth year) and estimated the repair and remodeling growth rate at approximately 3.0% in each year through 2023 . 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, 2016 and 2015 . The Company’s annual goodwill impairment tests performed as of November 26 , 2016 and November 28 , 2015 indicated no impairment. The Windows and Doors, and Siding, Fencing, and Stone reporting units exceeded their 2016 carrying values by approximately 48% and 221% , 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 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, 2016 and December 31, 2015 : (Amounts in thousands) December 31, 2016 December 31, 2015 Siding, Fencing and Stone $ 348,553 $ 347,958 Windows and Doors 129,961 129,781 $ 478,514 $ 477,739 A rollforward of goodwill for 2016 and 2015 is included in the table below: Windows and Siding, Fencing (Amounts in thousands) Doors and Stone Balance as of January 1, 2015 Goodwill $ 459,837 $ 466,275 Accumulated impairment losses (327,773 ) (122,227 ) $ 132,064 $ 344,048 Currency translation adjustments (1,772 ) (3,732 ) Simonton acquisition (511 ) — Canyon Stone acquisition — 7,642 Balance as of December 31, 2015 Goodwill 457,554 470,185 Accumulated impairment losses (327,773 ) (122,227 ) $ 129,781 $ 347,958 Currency translation adjustments 180 595 Balance as of December 31, 2016 Goodwill 457,734 470,780 Accumulated impairment losses (327,773 ) (122,227 ) $ 129,961 $ 348,553 The changes in the goodwill balances from January 1, 2015 to December 31, 2016 relate to currency translation adjustments and the acquisitions as described in Note 2 Acquisitions .

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 : (Amounts in thousands) Average Accumulated Net Carrying (in Years) Cost Amortization Value As of December 31, 2016 Patents 14 $ 12,770 $ (12,078 ) $ 692 Trademarks/Tradenames 12 117,124 (82,723 ) 34,401 Customer relationships 13 217,861 (150,310 ) 67,551 Other 4 5,661 (4,146 ) 1,515 Total intangible assets 12 $ 353,416 $ (249,257 ) $ 104,159 As of December 31, 2015 Patents 14 $ 12,770 $ (11,136 ) $ 1,634 Trademarks/Tradenames 12 116,965 (76,249 ) 40,716 Customer relationships 13 217,709 (133,532 ) 84,177 Other 5 5,360 (3,503 ) 1,857 Total intangible assets 12 $ 352,804 $ (224,420 ) $ 128,384 Amortization expense related to these intangible assets for the years ended December 31, 2016 , 2015 , and 2014 was approximately $25.1 million , $25.3 million , and $22.1 million , respectively. Estimated amortization expense for fiscal years 2017 through 2021 is shown in the following table: Amortization (Amounts in thousands) expense 2017 $ 20,703 2018 19,886 2019 15,784 2020 11,104 2021 6,707

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt in the accompanying consolidated balance sheets at December 31, 2016 and 2015 consists of the following: (Amounts in thousands) December 31, 2016 December 31, 2015 Senior secured asset based revolving credit facility $ — $ — Term Loan due 2021, net of unamortized early tender premium, discount, and debt issuance costs of $17,854 and $35,106, respectively 240,321 387,369 6.50% Senior notes due 2022, net of unamortized early tender premium, discount, and debt issuance costs of $49,935 and $57,538, respectively 600,065 592,462 $ 840,386 $ 979,831 Less current portion of long-term debt (4,300 ) (4,300 ) $ 836,086 $ 975,531 2015 Debt Transaction On November 5, 2015, Ply Gem Industries entered into a second amended and restated ABL Facility. Among other things, the second amended and restated ABL Facility: (i) increased the overall facility to $350.0 million , (ii) provided an accordion feature of $50.0 million , and (iii) established the applicable margin for borrowings under the ABL Facility to a range of 1.25% to 2.00% for Eurodollar rate loans, depending on availability. All outstanding loans under the second amended and restated ABL Facility are due and payable in full on November 5, 2020. 2014 Debt Transactions On January 30, 2014, Ply Gem Industries completed an offering of $500.0 million aggregate principal amount of 6.50% Senior Notes due 2022 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 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 could have redeemed 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 could have redeemed 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 8.39% 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 $430.0 million Term Loan Facility. Ply Gem Industries originally 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 is 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, 2016 , the Company's interest rate on the Term Loan Facility was 4.00% . The effective interest rate for the Term Loan is 8.78% 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. 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 the Company's 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 the Company's consolidated senior secured debt ratio is equal to or less than 2.00 to 1.00) of the Company's 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 ended 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. 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. As of and for the year ended December 31, 2016, the Company's consolidated senior secured debt ratio was 0.93 and as a result no excess cash flow payment under the Term Loan Facility will be required. However, the Company voluntarily elected on March 10, 2016 and August 4, 2016 to prepay $30.0 million on each date on the Term Loan Facility to reduce its outstanding indebtedness. The Company further elected on November 4, 2016 to voluntarily pay an additional $100.0 million on the Term Loan Facility to further reduce its outstanding indebtedness bringing the Company's cumulative voluntary 2016 Term Loan Facility payments to $160.0 million . 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. 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 2020 On November 5, 2015, Ply Gem Holdings, Inc., Ply Gem Industries, Inc., Gienow Canada Inc., and Mitten Inc. (together with Gienow, the “Canadian Borrowers”) entered into a second amended and restated credit agreement governing the ABL Facility. Among other things, the second amendment and restatement of the credit agreement governing the ABL Facility: (i) increased the overall facility to $350.0 million from $300.0 million , (ii) established an accordion feature of $50.0 million , (iii) reduced the applicable margin for borrowings under the ABL Facility to a range from 1.25% to 2.00% for Eurodollar rate loans, depending on availability, and (iv) extended the maturity until November 5, 2020 . Under the ABL Facility, $300.0 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 $1.5 million and will amortize these costs through 2020. 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 0.50% for base rate loans and 1.50% 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, 2016 , the Company’s interest rate on the ABL Facility was approximately 1.92% . 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) $25.0 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) $30.0 million ( $27.5 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. As of December 31, 2016 , Ply Gem Industries had approximately $340.3 million of contractual availability and approximately $213.1 million of borrowing base availability under the ABL Facility, reflecting $0.0 million of borrowings outstanding and approximately $9.7 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. 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 During both March and August 2016, the Company made voluntarily payments of $30.0 million on the Term Loan Facility to reduce its outstanding indebtedness as allowable under the terms of the Term Loan Facility and further elected in November 2016 to voluntarily pay an additional $100.0 million on the Term Loan Facility bringing the cumulative 2016 voluntary payments to $160.0 million . The Company performed an analysis to determine the proper accounting treatment for each of these voluntary payments by evaluating the change in cash flows and determined that there were no changes in creditors as a result of the payments. Consequently, the Company recognized a loss on debt modification in the consolidated statement of operations of approximately $11.7 million for the year ended December 31, 2016, reflecting the proportionate write-off of the related debt discount ( $9.4 million ) and debt issuance costs ( $2.4 million ) associated with the $160.0 million in voluntary payments, as summarized in the table below. 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 as a loss on modification of debt in the consolidated statement of operations 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. Based on these financing transactions, the Company recognized a loss on debt modification or extinguishment of approximately $11.7 million , $0.0 million and $21.4 million for the years ended December 31, 2016 , 2015 , and 2014 , respectively, as summarized in the table below. (Amounts in thousands) For the year ended December 31, 2016 December 31, 2015 December 31, 2014 Loss on extinguishment of debt: 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 ) Loss on modification of debt: Term Loan Facility unamortized discount (9,375 ) — — Term Loan Facility unamortized debt issuance costs (2,372 ) — — 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 ) (11,747 ) — (5,776 ) Total loss on modification or extinguishment of debt $ (11,747 ) $ — $ (21,364 ) Debt maturities The following table summarizes the Company’s long-term debt maturities due in each fiscal year after December 31, 2016 : As of (Amounts in thousands) December 31, 2016 2017 $ 4,300 2018 4,300 2019 4,300 2020 4,300 2021 4,300 Thereafter 886,675 $ 908,175 The Company will not be required to make an excess cash flow payment under the Term Loan Facility in 2017 based on the Company's operating performance, voluntary payments on the Term Loan Facility, and capital expenditures in 2016. However, the Company may be required to make an excess cash flow payment under the Term Loan Facility in future years based on the Company's senior secured debt levels, future operating performance and capital expenditures which the Company cannot estimate with reasonable certainty at December 31, 2016.

DEFINED BENEFIT PLANS

DEFINED BENEFIT PLANS	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 : December 31, December 31, (Amounts in thousands) 2016 2015 Change in projected benefit obligation Benefit obligation at beginning of year $ 47,652 $ 48,263 Service cost — — Interest cost 1,914 1,996 Actuarial (gain) loss (227 ) (618 ) Benefits and expenses paid (2,201 ) (1,989 ) Projected benefit obligation at end of year $ 47,138 $ 47,652 Change in plan assets Fair value of plan assets at beginning of year $ 31,972 $ 33,183 Actual return on plan assets 1,060 (975 ) Employer and participant contributions 647 1,753 Benefits and expenses paid (2,201 ) (1,989 ) Fair value of plan assets at end of year $ 31,478 $ 31,972 Funded status and financial position: Fair value of plan assets $ 31,478 $ 31,972 Benefit obligation at end of year 47,138 47,652 Funded status $ (15,660 ) $ (15,680 ) Amount recognized in the balance sheet consists of: Current liability $ (1,753 ) $ (647 ) Noncurrent liability (13,907 ) (15,033 ) Liability recognized in the balance sheet $ (15,660 ) $ (15,680 ) The accumulated benefit obligation for the combined plans was approximately $47.1 million and $47.7 million as of December 31, 2016 and 2015 , respectively. Accumulated Other Comprehensive Loss Amounts recognized in accumulated other comprehensive loss at December 31, 2016 and 2015 consisted of the following: (Amounts in thousands) December 31, December 31, 2016 2015 Initial net asset (obligation) $ — $ — Prior service credit (cost) — — Net loss 18,817 19,271 Accumulated other comprehensive loss $ 18,817 $ 19,271 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, 2016 2015 2014 Discount rate for projected benefit obligation 3.97 % 4.18 % 3.80 % Discount rate for pension costs 4.18 % 4.25 % 4.75 % Expected long-term average return on plan assets 7.00 % 7.00 % 7.00 % 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, 2016 2015 2014 Service cost $ — $ — $ — Interest cost 1,914 1,996 1,914 Expected return on plan assets (2,176 ) (2,309 ) (2,269 ) Amortization of loss 1,348 1,192 491 Net periodic benefit expense $ 1,086 $ 879 $ 136 Pension Assets The weighted-average asset allocations at December 31, 2016 by asset category are as follows: Target Actual allocation as of December 31, 2016 Weighted Average Asset Category U.S. Large Cap Funds 25.0 % 21.6 % 4.2 % U.S. Mid Cap Funds 5.0 % 7.9 % 0.7 % U.S. Small Cap Funds 3.0 % 3.0 % 0.5 % International Equity 15.0 % 14.8 % 1.0 % Fixed income 45.0 % 44.3 % 0.5 % Other investments 7.0 % 8.4 % 0.1 % 100.0 % 100.0 % 7.0 % (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, 2015 by asset category are as follows: Target Actual allocation as of December 31, 2015 Weighted Average Asset Category U.S. Large Cap Funds 25.0 % 21.5 % 2.0 % U.S. Mid Cap Funds 5.0 % 8.1 % 0.5 % U.S. Small Cap Funds 3.0 % 2.9 % 0.3 % International Equity 15.0 % 14.7 % 1.3 % Fixed income 45.0 % 44.9 % 2.3 % Other investments 7.0 % 7.9 % 0.6 % 100.0 % 100.0 % 7.0 % (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, 2016 and 2015 : (Amounts in thousands) Fair value as of Quoted Prices in Active Significant Other Significant December 31, Markets for Identical Observable Inputs Unobservable Inputs 2016 Assets (Level 1) (Level 2) (Level 3) Equity Securities (1) U.S. Large Cap Funds $ 6,784 $ 6,784 $ — $ — U.S. Mid Cap Funds 2,477 1,226 1,251 — U.S. Small Cap Funds 931 470 461 — International Funds 4,662 4,662 — — Fixed Income Domestic Bond Funds (2) 13,954 — 13,954 — Other Investments Commodity Funds (3) 1,584 — 1,584 — Cash & Cash Equivalents 1,086 1,086 — — $ 31,478 $ 14,228 $ 17,250 $ — (Amounts in thousands) Fair value as of Quoted Prices in Active Significant Other Significant December 31, Markets for Identical Observable Inputs Unobservable Inputs 2015 Assets (Level 1) (Level 2) (Level 3) Equity Securities (1) U.S. Large Cap Funds $ 6,877 $ 6,877 $ — $ — U.S. Mid Cap Funds 2,604 1,357 1,247 — U.S. Small Cap Funds 938 467 471 — International Funds 4,702 4,702 — — Fixed Income Domestic Bond Funds (2) 14,340 — 14,340 — Other Investments Commodity Funds (3) 1,541 — 1,541 — Cash & Cash Equivalents 970 970 — — $ 31,972 $ 14,373 $ 17,599 $ — (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 $0.6 million and $1.8 million for the years ended December 31, 2016 and 2015 , respectively. During fiscal year 2017 , 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) 2017 $ 2,252 2018 2,373 2019 2,451 2020 2,565 2021 2,624 2022-2026 14,028 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 $319,000 and $323,000 at December 31, 2016 and 2015 , respectively. The Company has recorded this obligation in other long term liabilities in the consolidated balance sheets as of December 31, 2016 and 2015 . Pension expense for the plan was approximately $13,618 , $15,500 and $15,000 for the years ended December 31, 2016 , 2015 , and 2014 , respectively.

DEFINED CONTRIBUTION PLANS

DEFINED CONTRIBUTION PLANS	12 Months Ended
	Dec. 31, 2016
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. The Company also has the option of making discretionary contributions. The Company contributed approximately $3.7 million , $3.6 million , and $2.2 million for the years ended December 31, 2016 , December 31, 2015 and December 31, 2014 , respectively, which has been expensed within selling, general, and administrative expenses in the accompanying consolidated statement of operations.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Operating leases At December 31, 2016 , 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 $120.9 million at December 31, 2016 . The lease obligations, partially offset by sublease income, are payable as follows: Lease Sublease (Amounts in thousands) Commitments Income 2017 $ 28,887 $ 396 2018 22,314 404 2019 18,528 412 2020 14,310 420 2021 11,580 428 Thereafter 25,255 1,337 Total rental expense for all operating leases was approximately $37.3 million , $37.6 million , and $34.6 million for the years ended December 31, 2016 , 2015 , and 2014 , 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 $1.4 million and $1.8 million at December 31, 2016 and 2015 , respectively. As of December 31, 2016 and 2015 , the Company has recorded liabilities related to these indemnifications of approximately $0.5 million and $0.5 million , respectively, in current liabilities and $0.9 million and $1.3 million , respectively, in long-term liabilities, consisting of the following: (Amounts in thousands) December 31, 2016 December 31, 2015 Product claim liabilities $ 138 $ 138 Multiemployer pension plan withdrawal liability 808 960 Other 500 664 $ 1,446 $ 1,762 The product claim liabilities of approximately $0.1 million at December 31, 2016 and 2015 , 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 $0.8 million and $1.0 million recorded in long term liabilities at December 31, 2016 and 2015 , 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 $0.5 million for the year ended December 31, 2016 and 2015 , respectively, of accrued expenses to cover the estimated costs and expenses of defending known litigation claims, including the estimated cost of legal services incurred, that the Company is contesting. 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 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 appropriate. As of December 31, 2016 and 2015 , warranty liabilities of approximately $19.7 million and $16.6 million , respectively, have been recorded in current liabilities and approximately $57.6 million and $59.9 million , respectively, have been recorded in long term liabilities in the consolidated balance sheets. 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) 2016 2015 2014 Balance, beginning of period $ 76,562 $ 84,423 $ 42,466 Acquisitions-Canyon Stone (2015) and Simonton (2014) — 100 48,235 Warranty expense during period 22,266 21,264 15,177 Adjustments — (7,761 ) (3,021 ) Settlements made during period (21,549 ) (21,464 ) (18,434 ) Balance, end of period $ 77,279 $ 76,562 $ 84,423 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”) entered into an Administrative Order on Consent (the “Consent Order”), 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 Consent Order, 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 of this environmental liability within current liabilities and approximately $1.1 million and $1.2 million within other long-term liabilities in the Company’s consolidated balance sheets at December 31, 2016 and 2015 , 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. Notwithstanding this indemnity, however, under applicable Federal and State laws, MW, and the Company as its parent, could be held liable for all or part of the costs associated with the matter under certain circumstances. Moreover, the Company’s ability to seek indemnification from U.S. Industries, Inc. is 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, 2016, no recovery has been recognized on the Company’s consolidated balance sheet, but the Company will actively pursue 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 has responded to this request for information. Given the preliminary stage of this matter, the Company has not recorded a liability for this matter in its consolidated balance sheet as of December 31, 2016. 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 the Company 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 the Company 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) for which the Company has a $0.1 million liability included in its consolidated balance sheet, and the Company may in the future be subject to environmental proceedings involving Thermal-Gard, Inc. (arising from groundwater contamination in Punxsutawney, Pennsylvania), Mastic Home Exteriors, Inc. (“MHE”) (relating to a closed landfill site in Sidney, Ohio as well as participating as a potentially responsible party in nine contaminated sites in Indiana, Ohio and South Carolina), and Simonton (relating to closed lagoons and certain contamination in Paris, Illinois as well as certain contamination associated with certain 7-Eleven convenience food stores). Under the stock purchase agreement governing the MHE acquisition, Alcoa Securities Corporation and Alcoa, Inc. are to indemnify the Company for certain environmental liabilities in excess of $2.5 million , including liabilities relating to the landfill site in Sidney, Ohio and the nine contaminated sites in Indiana, Ohio and South Carolina. Under the stock purchase agreement governing the Simonton acquisition, Fortune Brands Windows & Doors, Inc., is to indemnify the Company for any environmental claims associated with the 7-Eleven convenience food stores. 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, its subsidiaries, or their businesses or properties will not result in material costs or liabilities. While the 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 outstanding 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 v. MW Manufacturers, Inc. (“Gulbankian”), a purported class action filed in March 2010 in the United States District Court for the District of Massachusetts, plaintiffs, on behalf of themselves and all others similarly situated, alleged damages as a result of the defective design and manufacture of certain MW vinyl clad windows. In Eric Hartshorn and Bethany Perry v. MW Manufacturers, Inc. (“Hartshorn”), a purported class action filed in July 2012 in the District Court, plaintiffs, on behalf of themselves and all others similarly situated, alleged damages as a result of the defective design and manufacture of certain MW vinyl clad windows. In April 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. MW entered into a settlement agreement with plaintiffs as of April 2014 to 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 period for submitting qualified claims is the later of: (i) May 28, 2016, or (ii) the last day of the warranty period for the applicable window. On December 29, 2014, the District Court granted final approval of this settlement, as well as MW’s payment of attorneys' fees and costs to plaintiffs' counsel in the amount of $2.5 million . The Company and MW deny all liability in the settlements 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 therefore agreed to settle these matters. As a result of the Vinyl Clad Settlement Agreement, 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 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 will not exceed $5.0 million . As of December 31, 2016 and December 31, 2015, approximately $1.4 million of this liability is currently outstanding, with $0.7 million as a current liability within accrued expenses and $0.7 million as a noncurrent liability within other long-term liabilities in the Company’s consolidated balance sheet as of December 31, 2016 and 2015. In Anthony Pagliaroni et al. 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, plaintiffs, on behalf of themselves and all others similarly situated, allege 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 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. The damages sought in this action have not yet been quantified. The hearing regarding plaintiffs’ motion for class certification was held on March 10, 2015, and the District Court denied plaintiffs’ motion for class certification on September 22, 2015. On October, 6, 2015, plaintiffs filed a petition for interlocutory appeal of the denial of class certification to the U.S. Court of Appeals for the First Circuit, and on April 12, 2016, the Court of Appeals denied this petition for appeal. 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 and limits of the indemnity as well as the strength of Deceuninck's financial condition, which could change in the future. 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 initial public offering ("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, the defendants filed their motion to dismiss the complaint. On September 29, 2015, the District Court granted defendants’ motion to dismiss, but ruled that plaintiff could file an amended complaint. On November 6, 2015, plaintiff filed an amended complaint, and on January 13, 2016, the defendants filed their motion to dismiss this amended complaint. On September 23, 2016, the District Court granted in part and denied in part this motion to dismiss. 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. We believe the purported federal securities class action is without merit and will vigorously defend the lawsuit. In Raul Carrillo-Hueso and Chec Xiong v. Ply Gem Industries, Inc. and Ply Gem Pacific Windows Corporation , a purported class action filed on November 25, 2015 in the Superior Court of the State of California, County of Alameda, plaintiffs, on behalf of themselves and all others similarly situated, allege damages as a result of, among other things, the defendants’ failure to provide (i) statutorily required meal breaks at the Sacramento, California facility, (ii) accurate wage statements to employees in California, and (iii) all wages due on termination in California. The plaintiffs seek a variety of relief, including (i) economic and compensatory damages, (ii) statutory damages, (iii) penalties, (iv) pre- and post-judgment interest, and (v) attorneys' fees and costs of litigation. On January 7, 2017, the parties agreed to settle this matter for approximately $1.0 million , subject to certain conditions including approval by the Court. The Company has accrued for this amount in accrued expenses as of December 31, 2016 in the Company's consolidated balance sheet and expensed this amount in selling, general, and administrative expenses in the Company's consolidated statement of operations and comprehensive income (loss) for the year ended December 31, 2016. In Tina Morgan v. Ply Gem Industries, Inc. and Simonton Industries, Inc. , a purported class action filed on December 11, 2015 in the Superior Court of the State of California, County of Solano, plaintiff, on behalf of herself and all others similarly situated, alleges damages as a result of, among other things, the defendants’ failure at the Vacaville, California facility to (i) pay overtime wages, (ii) provide statutorily required meal breaks, (iii) provide accurate wage statements, and (iv) pay all wages owed upon termination. The plaintiff seeks a variety of relief, including (i) economic and compensatory damages, (ii) statutory damages, (iii) penalties, (iv) pre- and post-judgment interest, and (v) attorneys' fees and costs of litigation. On December 9, 2016, the parties agreed to settle this matter for approximately $0.9 million , subject to certain conditions including approval by the Court. The Company has accrued for this amount in accrued expenses as of December 31, 2016 in the Company's consolidated balance sheet and expensed this amount in selling, general, and administrative expenses in the Company's consolidated statement of operations and comprehensive income (loss) for the year ended December 31, 2016. In Kiefer et al. v. Simonton Building Products, LLC et al. , a purported class action filed on October 17, 2016 in the United States District Court for the District of Minnesota, plaintiffs, on behalf of themselves and all others similarly situated, allege damages as a result of, among other things, the defective design and manufacture of certain Simonton windows containing two-pane insulating glass units. The plaintiffs seek a variety of relief, including (i) economic and compensatory damages, (ii) punitive or other exemplary damages, (iii) pre- and post-judgment interest, and (iv) attorneys' fees and costs of litigation. On December 23, 2016, the defendants filed their motion to dismiss the complaint. A hearing on this motion was held on February 17, 2017, and the District Court has not yet ruled on this motion. The damages sought in this action have not yet been quantified. 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, intellectual property, securities, personal injury, property damage, product liability, warranty, and modification, adjustment or replacement of component parts or 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 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 as of December 31, 2016.

ACCRUED EXPENSES AND OTHER LONG

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES	12 Months Ended
	Dec. 31, 2016
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, 2016 and December 31, 2015 : (Amounts in thousands) December 31, 2016 December 31, 2015 Insurance $ 8,297 $ 9,347 Employee compensation and benefits 27,749 20,381 Sales and marketing 59,655 50,405 Product warranty 19,718 16,619 Accrued freight 2,146 1,445 Accrued interest 17,977 17,808 Accrued environmental liability 434 430 Accrued pension 1,753 647 Accrued sales returns and discounts 1,199 3,368 Accrued taxes 4,966 5,575 Litigation accrual 2,575 700 Other 22,546 26,237 $ 169,015 $ 152,962 Other long-term liabilities consist of the following at December 31, 2016 and December 31, 2015 : (Amounts in thousands) December 31, 2016 December 31, 2015 Insurance $ 605 $ 1,237 Pension liabilities 13,907 15,033 Multi-employer pension withdrawal liability 808 960 Product warranty 57,575 59,943 Long-term product claim liability 138 138 Long-term environmental liability 1,158 1,211 Liabilities for tax uncertainties 3,925 2,866 Litigation accrual 731 829 Other 7,548 8,676 $ 86,395 $ 90,893 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, 2016 and December 31, 2015 , the Company recognized a net LTIP expense of $7.3 million and $3.9 million , respectively, which has been recorded within selling, general, and administrative expenses in the consolidated statement of operations and comprehensive income (loss). The LTIP liability is $10.0 million and $5.9 million as of December 31, 2016 and December 31, 2015 , respectively, of which $6.3 million and $3.1 million has been recorded within other current liabilities and $3.7 million and $2.8 million in other long-term liabilities in the consolidated balance sheets as of December 31, 2016 and December 31, 2015 , respectively. Other liabilities During the years ended December 31, 2016 , 2015 and 2014 , the Company made approximately $0.5 million , $1.6 million , and $5.0 million in cash payments for restructuring and integration efforts, respectively. These payments were for restructuring and integration programs implemented in Western Canada and general back office centralization efforts incurred as well as product simplification costs incurred for the entire Windows and Doors segment.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following is a summary of the components of income (loss) before benefit for income taxes: For the year ended December 31, (Amounts in thousands) 2016 2015 2014 Domestic $ 35,258 $ 47,901 $ (9,685 ) Foreign (11,766 ) (16,301 ) (21,689 ) $ 23,492 $ 31,600 $ (31,374 ) The following is a summary of the benefit for income taxes included in the accompanying consolidated statement of operations: For the year ended December 31, (Amounts in thousands) 2016 2015 2014 Federal: Current $ 1,043 $ 692 $ — Deferred (54,692 ) (2,833 ) (6,962 ) (53,649 ) (2,141 ) (6,962 ) State: Current $ 4,674 $ 2,688 $ 2,354 Deferred (2,020 ) (779 ) 324 2,654 1,909 2,678 Foreign: Current $ 277 $ 833 $ (86 ) Deferred (1,277 ) (1,289 ) 4,265 (1,000 ) (456 ) 4,179 Total $ (51,995 ) $ (688 ) $ (105 ) The table that follows reconciles the federal statutory income tax rate to the effective tax rate of approximately 221.3% for the year ended December 31, 2016 , 2.2% for the year ended December 31, 2015 , and 0.3% for the year ended December 31, 2014 . For the year ended December 31, (Amounts in thousands) 2016 2015 2014 Income tax provision (benefit) at the federal statutory rate $ 8,222 $ 11,060 $ (10,981 ) Net change from statutory rate: Valuation allowance-US (88,653 ) (30,446 ) (1,851 ) Valuation allowance-Canada 1,714 3,551 9,789 State income tax provision, net of federal income tax benefit 5,937 4,986 641 Taxes at non-U.S. statutory rate 348 (153 ) (48 ) Additional provisions/reversals of unrecognized tax benefits 187 (116 ) 131 Canadian rate differential 808 1,284 2,015 Attribute reduction (3,118 ) 3,118 — Tax Receivable Agreement 21,306 4,531 (220 ) Alternative minimum tax 1,483 1,298 — Minimum tax credit (1,483 ) (1,298 ) — Meals and entertainment 675 595 — Executive compensation 599 — — Work opportunity tax credit (438 ) — — Other, net 418 902 419 $ (51,995 ) $ (688 ) $ (105 ) The tax effect of temporary differences, which gave rise to significant portions of deferred income tax assets and liabilities as of December 31, 2016 and 2015 are as follows: (Amounts in thousands) December 31, 2016 December 31, 2015 Deferred tax assets: Accounts receivable $ 824 $ 1,075 Insurance reserves 3,302 3,925 Warranty reserves 26,826 26,397 Pension accrual 6,292 6,426 Deferred compensation 10,946 10,803 Inventories 4,898 4,473 Federal, net operating loss carry-forwards 48,732 78,900 State, net operating loss carry-forwards 10,496 13,507 Non-capital losses - foreign jurisdiction 11,743 9,514 Related party interest 18,055 32,820 Professional fees 2,031 1,550 Environmental reserves 576 591 Other assets, net 10,312 9,428 Valuation allowance (22,889 ) (109,361 ) Total deferred tax assets 132,144 90,048 Deferred tax liabilities: Property and equipment, net (27,589 ) (24,387 ) Intangible assets, net (36,894 ) (44,032 ) Deferred financing (18,063 ) (25,964 ) Attribute reduction — (3,456 ) Other liabilities, net (1,973 ) (2,335 ) Total deferred tax liabilities (84,519 ) (100,174 ) Net deferred tax asset (liability) $ 47,625 $ (10,126 ) ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes, was issued in November 2015 and it establishes simplification of the presentation of deferred income taxes. Under the new standard, both deferred tax liabilities and assets are required to be classified as noncurrent in a classified balance sheet. As of December 31, 2015, we had deferred taxes that were classified as current assets and noncurrent liabilities. During the fourth quarter of 2016, the Company elected to prospectively adopt this standard, thus reclassifying the current deferred tax assets to noncurrent (netted within noncurrent liabilities) on the accompanying consolidated balance sheet. The prior reporting period was not retrospectively adjusted. The adoption of this guidance had no impact on the Company's consolidated results of operations or cash flows . Debt Transaction 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. Valuation allowance During the year ended December 31, 2016, the Company determined that a valuation allowance was no longer required against its federal net deferred tax assets and a portion of its state deferred tax assets. As a result, the Company released $86.5 million of its total valuation allowance during the year ended December 31, 2016 since positive evidence outweighed negative evidence thereby allowing the Company to achieve the “more likely than not” realization threshold. Of the total valuation allowance reversal of $86.5 million , $31.3 million was offset against 2016 current year tax expense with the remaining $55.2 million representing the discrete valuation allowance release. As of December 31, 2016, the Company was no longer in a three-year cumulative pre-tax loss position due to the significant improvement in the Company’s profitability from the housing market recovery. The housing market has experienced steady improvement from a demand perspective over the last several years which has benefited the Company’s financial performance and profitability for both new construction and repair and remodeling reflected in the Company’s net sales and earnings growth. This annual financial improvement was further evidenced by the Company continuing to have net sales and profitability growth in the Company’s second and third quarters which are traditionally the Company’s strongest financial quarters based on seasonality. Finally, the consensus expectation and outlook for both new construction and repair and remodeling both show positive growth rates over the next few years which result in future forecasted profitability for the Company. Based on the preponderance of these positive factors, the valuation allowance for federal and certain state NOL carry-forwards was released during the year ended December 31, 2016. The valuation allowance release is reflected within our benefit for income taxes in the accompanying consolidated statement of operations and comprehensive income (loss) during the year ended December 31, 2016. As of December 31, 2016 , the Company had a full valuation allowance on its deferred tax assets for Gienow Canada of approximately $13.0 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 release of valuation allowance during the year ended December 31, 2014 and an additional release of $2.8 million for the year ended December 31, 2015. The Company had book goodwill of approximately $28.0 million that was not amortized resulting in a deferred tax liability of approximately $6.7 million at December 31, 2015 . 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. The Company remains in a valuation allowance position against its deferred tax assets for certain state and Canadian jurisdictions as it is currently deemed "more likely than not" that the benefit of such net tax assets will not be utilized as the Company continues to be in a three-year cumulative loss position for these states and Canadian jurisdictions. The Company will continue to monitor the positive and negative factors for these jurisdictions and make further changes to the valuation allowances as necessary. Other tax considerations As of December 31, 2016 , the Company has approximately $175.4 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 $328.3 million of gross state NOL carry-forwards and $11.2 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 certain state NOL carry-forwards. Future tax planning strategies implemented by the Company could reduce or eliminate future NOL expiration. As of December 31, 2016 , 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. Unrecognized tax benefits The Company records reserves for unrecognized tax benefits based on the likelihood of an unfavorable outcome. Of this amount, approximately $1.5 million , if recognized, would have an impact on the Company’s effective tax rate. As of December 31, 2016, the reserve was approximately $3.9 million which includes interest and penalties of approximately $1.6 million . As of December 31, 2015, the reserve was approximately $2.9 million which included interest and penalties of approximately $1.1 million . The difference between the total unrecognized tax benefits and the amount of the liability for unrecognized tax benefits represents unrecognized tax benefits that have been netted against deferred tax assets related to net operating losses in accordance with ASC 740 in addition to accrued penalties and interest. The Company has elected to treat interest and penalties on unrecognized tax benefits as income tax expense in its consolidated statement of operations. Interest and penalty charges have been recorded in the contingency reserve account within other long term liabilities in the Company's consolidated balance sheet. The following is a rollforward of unrecognized tax benefits from January 1, 2015 through December 31, 2016 . Unrecognized tax benefits balance at January 1, 2015 $ 16,518 Additions based on tax positions related to current year 415 Additions for tax positions of prior years — Reductions for tax positions of prior years (859 ) Settlement or lapse of applicable statutes (164 ) Unrecognized tax benefits balance at December 31, 2015 15,910 Additions based on tax positions related to current year 208 Additions for tax positions of prior years 603 Reductions for tax positions of prior years (13 ) Settlement or lapse of applicable statutes (39 ) Unrecognized tax benefits balance at December 31, 2016 $ 16,669 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, 2016 , the Company reversed approximately $0.1 million of unrecognized tax benefits due to the expiration of the statute of limitations in certain state jurisdictions. The Company's open tax years that are subject to federal examination are 2008 through 2016 . During the year ended December 31, 2015, the Company also reversed approximately $0.2 million of unrecognized tax benefits due to the expiration of the statute of limitations for the tax year ended December 31, 2006. During the next 12 months, the Company does not anticipate the reversal of any material tax contingency reserves. 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 would be approximately $84.4 million assuming no material changes in the relevant tax law or federal rates, that the Company earns sufficient taxable income to utilize the net operating loss carry 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, 2016 , the Company estimates the Tax Receivable Agreement liability to be approximately $79.7 million with the remaining $4.7 million estimated for the state NOLs associated with the Tax Receivable Agreement which have a valuation allowance. Future changes in the Company's state valuation allowance position including the reversal of all or a portion of the Company's remaining state valuation allowance may increase the Tax Receivable Agreement liability up to the $84.4 million estimate as the Company at that point in time will project future taxable income beyond the current fiscal year for certain state income tax purposes. As of December 31, 2016 and 2015, the Company had a $79.7 million and $23.8 million liability, respectively, for the amount due pursuant to the Tax Receivable Agreement. The Company has $25.4 million and $3.0 million as current liabilities in the Company's consolidated balance sheets as of December 31, 2016 and December 31, 2015, respectively. The Company has $54.3 million and $20.8 million of this liability recorded as noncurrent as of December 31, 2016 and December 31, 2015, respectively, in the consolidated balance sheets as these amounts will not be paid in cash within the next 12 months. The $60.9 million Tax Receivable Agreement liability adjustment for the year ended December 31, 2016 resulted primarily from the $55.2 million discrete valuation allowance release. The factors surrounding the release of this valuation allowance thereby eliminated any uncertainty as to future taxable income. Consequently, for purposes of calculating the TRA liability, the Company during the year ended December 31, 2016 utilized future forecasts of taxable income beyond the 2016 tax year to determine the TRA liability. The $12.9 million tax receivable agreement liability adjustment for the year ended December 31, 2015 resulted from a $115.9 million increase in 2015 taxable income partially offset by the timing of reversals of deferred tax assets and liabilities.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2016
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, 2015 and December 31, 2014 (there were no option grants in 2016) are outlined in the following table: December 31, 2015 December 31, 2014 Weighted average fair value of options granted $ 2.62 $ 4.91 Weighted average assumptions used: Expected volatility 34 % 34 % Expected term (in years) 7.00 7.00 Risk-free interest rate 1.82 % 0.63 % Expected dividend yield — % — % A summary of changes in stock options outstanding during the years ended December 31, 2016 and December 31, 2015 is presented below: Stock Options Weighted- Weighted- Aggregate Intrinsic Value (in thousands) Balance at January 1, 2015 2,749,064 $ 13.38 5.50 3,373 Granted 287,808 $ 12.49 — Exercised (225,960 ) $ 9.75 — Forfeited or expired (197,119 ) $ 12.35 — Balance at December 31, 2015 2,613,793 $ 13.75 5.22 617 Granted — $ — — Exercised (116,594 ) $ 9.35 — Forfeited or expired (1,666 ) $ 12.35 — Balance at December 31, 2016 2,495,533 $ 13.96 4.35 5,729 As of December 31, 2016 , 2,324,059 options were 100% vested with a weighted average exercise price of $13.95 . As of December 31, 2015 , 2,221,818 options were 100% vested with a weighted average exercise price of $13.75 . The total intrinsic value of options exercised during the years ended December 31, 2016 , and 2015 was $0.6 million and $0.9 million , respectively. At December 31, 2016 , the Company had approximately $0.5 million of total unrecognized compensation expense that will be recognized over a weighted average period of 1.09 years. At December 31, 2015 , the Company had approximately $1.2 million of total unrecognized compensation expense that will be recognized over a weighted average period of 1.80 years. The Company recorded compensation expense of $0.8 million , $1.7 million , and $2.0 million for the years ended December 31, 2016 , 2015 , and 2014 , respectively, related to the vesting of these options. Restricted stock 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 expensed 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 vested over the 2015 calendar period and the Company expensed $0.3 million as compensation expense in selling, general, and administrative expenses within the consolidated statement of operations. During December 2015, the Company issued an aggregate of 25,664 restricted shares of common stock in an equal number to each of the four independent members of the Board of Directors. These shares vested over the 2016 calendar year and the Company expensed $0.3 million as compensation expense in selling, general, and administrative expenses within the consolidated statement of operations. During December 2016, the Company issued an aggregate of 19,420 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 2017 calendar year and the Company will expense these items as compensation expense ratably during 2017.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2016
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, and gain (loss) on modification or extinguishment of debt. 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) 2016 2015 2014 Net sales Siding, Fencing, and Stone $ 886,851 $ 840,118 $ 801,601 Windows and Doors 1,024,993 999,608 765,042 $ 1,911,844 $ 1,839,726 $ 1,566,643 Operating earnings (loss) Siding, Fencing, and Stone $ 157,058 $ 134,654 $ 113,089 Windows and Doors 43,579 18,195 (27,660 ) Unallocated (32,141 ) (30,317 ) (23,931 ) $ 168,496 $ 122,532 $ 61,498 Interest (income) expense, net Siding, Fencing, and Stone $ (16 ) $ (22 ) $ 5 Windows and Doors (12 ) (17 ) (48 ) Unallocated 72,710 74,858 71,229 $ 72,682 $ 74,819 $ 71,186 Depreciation and amortization Siding, Fencing, and Stone $ 25,723 $ 26,539 $ 25,255 Windows and Doors 30,516 31,549 22,510 Unallocated 164 312 698 $ 56,403 $ 58,400 $ 48,463 Income tax benefit Unallocated $ (51,995 ) $ (688 ) $ (105 ) Capital expenditures Siding, Fencing, and Stone $ 16,472 $ 11,816 $ 12,581 Windows and Doors 17,780 19,196 10,920 Unallocated 1,749 2,848 160 $ 36,001 $ 33,860 $ 23,661 As of December 31, 2016 2015 Total assets Siding, Fencing, and Stone $ 691,930 $ 664,053 Windows and Doors 509,055 498,994 Unallocated 56,756 103,525 $ 1,257,741 $ 1,266,572 Our Canadian subsidiaries, which had sales of approximately $198.7 million for the year ended December 31, 2016 , 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
	Dec. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS 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 vested 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 remained employed by the Company on that date. The cumulative retention payments for executive officers of $2.7 million were paid in January 2015. 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 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. As of December 31, 2016 and 2015, these retention payments have been accrued at $2.8 million and $1.4 million , respectively, in accrued expenses and other long-term liabilities, respectively, on the Company's consolidated balance sheets. During the fourth quarter of 2016, the Company made an approximate $5.0 million 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 2015 activity. During the fourth quarter of 2015, the Company made an approximate $48,000 payment to the Tax Receivable Entity for the Tax Receivable Agreement in satisfaction of the amount due on this agreement related to the 2014 activity.

QUARTERLY RESULTS OF OPERATIONS

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
	Dec. 31, 2016
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 (Amounts in thousands, except per share data) 2016 2016 2016 2016 Net sales $ 462,293 $ 530,392 $ 510,545 $ 408,614 Gross profit 103,484 136,800 135,289 86,701 Net income (loss) 6,663 (2), (3) 54,755 (2) 41,646 (27,577 ) (2) Net income (loss) per share attributable to common shareholders: Basic (1) $ 0.10 $ 0.80 $ 0.61 $ (0.40 ) Diluted (1) $ 0.10 $ 0.80 $ 0.61 $ (0.40 ) Quarter Quarter Quarter Quarter (Amounts in thousands, except per share data) 2015 2015 2015 2015 Net sales $ 430,460 $ 530,884 $ 502,334 $ 376,048 Gross profit 99,907 134,781 124,743 60,281 Net income (loss) 9,064 41,711 30,372 (48,859 ) Net income (loss) per share attributable to common shareholders: Basic (1) $ 0.13 $ 0.61 $ 0.45 $ (0.72 ) Diluted (1) $ 0.13 $ 0.61 $ 0.45 $ (0.72 ) (1) 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. (2) The net income (loss) for the quarters ended April 2, 2016, October 1, 2016 and December 31, 2016 include an approximate $2.4 million , $2.3 million , and $7.1 million , loss on modification or extinguishment of debt, respectively. See Note 5 Long-Term Debt for description of loss on debt modification and extinguishment. (3) During the three months ended December 31, 2016, the Company recognized a $5.1 million income tax benefit from the discrete release of the deferred income tax valuation allowance. See Note 10 Income Taxes for further description of the valuation allowance release.

GUARANTOR_NON-GUARANTOR FINANCI

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2016
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, 2016 and December 31, 2015 , and for the years ended December 31, 2016 , 2015 , and 2014 . The non-guarantor information presented represents our Canadian subsidiaries: Gienow and Mitten. PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the year ended December 31, 2016 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated Net sales $ — $ — $ 1,713,112 $ 198,732 $ — $ 1,911,844 Cost of products sold — — 1,298,281 151,289 — 1,449,570 Gross profit — — 414,831 47,443 — 462,274 Operating expenses: Selling, general and administrative expenses — 32,141 190,444 46,129 — 268,714 Intercompany administrative charges — — 32,487 5,180 (37,667 ) — Amortization of intangible assets — — 20,707 4,357 — 25,064 Total operating expenses — 32,141 243,638 55,666 (37,667 ) 293,778 Operating earnings (loss) — (32,141 ) 171,193 (8,223 ) 37,667 168,496 Foreign currency gain — — — 299 — 299 Intercompany interest — 63,716 (59,859 ) (3,857 ) — — Interest expense — (72,716 ) — (2 ) — (72,718 ) Interest income — 6 13 17 — 36 Tax receivable agreement liability adjustment — (60,874 ) — — — (60,874 ) Loss on modification or extinguishment of debt — (11,747 ) — — — (11,747 ) Intercompany administrative income — 37,667 — — (37,667 ) — Income (loss) before equity in subsidiaries' income (loss) — (76,089 ) 111,347 (11,766 ) — 23,492 Equity in subsidiaries' income (loss) 75,487 151,576 — — (227,063 ) — Income (loss) before benefit for income taxes 75,487 75,487 111,347 (11,766 ) (227,063 ) 23,492 Benefit for income taxes — — (50,995 ) (1,000 ) — (51,995 ) Net income (loss) $ 75,487 $ 75,487 $ 162,342 $ (10,766 ) $ (227,063 ) $ 75,487 Other comprehensive income (loss): Foreign currency translation adjustments — — — 2,950 — 2,950 Unrealized gain on derivative instruments — — — 29 — 29 Minimum pension liability for actuarial gain — — 295 — — 295 Total comprehensive income (loss) $ 75,487 $ 75,487 $ 162,637 $ (7,787 ) $ (227,063 ) $ 78,761 PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the year ended December 31, 2015 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated Net sales $ — $ — $ 1,616,407 $ 223,319 $ — $ 1,839,726 Cost of products sold — — 1,249,887 170,127 — 1,420,014 Gross profit — — 366,520 53,192 — 419,712 Operating expenses: Selling, general and administrative expenses — 30,317 189,477 52,080 — 271,874 Intercompany administrative charges — — 28,704 5,943 (34,647 ) — Amortization of intangible assets — — 20,737 4,569 — 25,306 Total operating expenses — 30,317 238,918 62,592 (34,647 ) 297,180 Operating earnings (loss) — (30,317 ) 127,602 (9,400 ) 34,647 122,532 Foreign currency loss — — — (3,166 ) — (3,166 ) Intercompany interest — 63,391 (59,641 ) (3,750 ) — — Interest expense — (74,863 ) (4 ) (9 ) — (74,876 ) Interest income — 5 28 24 — 57 Tax receivable agreement liability adjustment — (12,947 ) — — — (12,947 ) Intercompany administrative income — 34,647 — — (34,647 ) — Income (loss) before equity in subsidiaries' income (loss) — (20,084 ) 67,985 (16,301 ) — 31,600 Equity in subsidiaries' income (loss) 32,288 52,372 — — (84,660 ) — Income (loss) before benefit for income taxes 32,288 32,288 67,985 (16,301 ) (84,660 ) 31,600 Benefit for income taxes — — (232 ) (456 ) — (688 ) Net income (loss) $ 32,288 $ 32,288 $ 68,217 $ (15,845 ) $ (84,660 ) $ 32,288 Other comprehensive income (loss): Foreign currency translation adjustments — — — (14,690 ) — (14,690 ) Unrealized loss on derivative instruments — — — (465 ) — (465 ) Minimum pension liability for actuarial loss — — (1,436 ) — — (1,436 ) Total comprehensive income (loss) $ 32,288 $ 32,288 $ 66,781 $ (31,000 ) $ (84,660 ) $ 15,697 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 BALANCE SHEET As of December 31, 2016 (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 $ — $ 50,035 $ (10,918 ) $ 12,480 $ — $ 51,597 Accounts receivable, net — — 189,983 19,936 — 209,919 Inventories: Raw materials — — 63,829 5,810 — 69,639 Work in process — — 23,007 1,614 — 24,621 Finished goods — — 54,346 13,350 — 67,696 Total inventory — — 141,182 20,774 — 161,956 Prepaid expenses and other current assets — 1,276 21,940 3,634 — 26,850 Total current assets — 51,311 342,187 56,824 — 450,322 Investments in subsidiaries 4,106 (231,236 ) — — 227,130 — Property and Equipment, at cost: Land — — 7,487 762 — 8,249 Buildings and improvements — 510 63,000 4,441 — 67,951 Machinery and equipment — 1,675 392,068 19,822 — 413,565 — 2,185 462,555 25,025 — 489,765 Less accumulated depreciation — (665 ) (312,759 ) (10,785 ) — (324,209 ) Total property and equipment, net — 1,520 149,796 14,240 — 165,556 Other Assets: Intangible assets, net — — 91,748 12,411 — 104,159 Goodwill — — 449,366 29,148 — 478,514 Deferred income taxes — — 50,347 — — 50,347 Intercompany note receivable — 1,135,073 — — (1,135,073 ) — Other — 3,925 4,918 — — 8,843 Total other assets — 1,138,998 596,379 41,559 (1,135,073 ) 641,863 $ 4,106 $ 960,593 $ 1,088,362 $ 112,623 $ (907,943 ) $ 1,257,741 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities: Accounts payable $ — $ 377 $ 64,206 $ 10,815 $ — $ 75,398 Accrued expenses — 29,812 124,723 14,480 — 169,015 Current portion of payable to related parties pursuant to tax receivable agreement — 25,383 — — — 25,383 Current portion of long-term debt — 4,300 — — — 4,300 Total current liabilities — 59,872 188,929 25,295 — 274,096 Deferred income taxes — — — 2,722 — 2,722 Intercompany note payable — — 1,026,657 108,416 (1,135,073 ) — Long-term portion of payable to related parties pursuant to tax receivable agreement — 54,336 — — — 54,336 Other long-term liabilities — 6,193 74,835 5,367 — 86,395 Long-term debt — 836,086 — — — 836,086 Commitments and contingencies Stockholders' Equity (Deficit): Preferred stock — — — — — — Common stock 683 683 — — (683 ) 683 Additional paid-in-capital 751,452 751,452 236,242 26,464 (1,014,158 ) 751,452 (Accumulated deficit) retained earnings (714,737 ) (714,737 ) (422,622 ) (36,312 ) 1,173,671 (714,737 ) Accumulated other comprehensive loss (33,292 ) (33,292 ) (15,679 ) (19,329 ) 68,300 (33,292 ) Total stockholder's equity (deficit) 4,106 4,106 (202,059 ) (29,177 ) 227,130 4,106 $ 4,106 $ 960,593 $ 1,088,362 $ 112,623 $ (907,943 ) $ 1,257,741 PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2015 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 $ — $ 94,692 $ (4,944 ) $ 19,677 $ — $ 109,425 Accounts receivable, net — — 172,560 22,605 — 195,165 Inventories: Raw materials — — 58,400 5,602 — 64,002 Work in process — — 23,126 2,193 — 25,319 Finished goods — — 47,946 13,136 — 61,082 Total inventory — — 129,472 20,931 — 150,403 Prepaid expenses and other current assets — 944 20,310 3,393 — 24,647 Deferred income taxes — — 11,255 6 — 11,261 Total current assets — 95,636 328,653 66,612 — 490,901 Investments in subsidiaries (76,813 ) (245,265 ) — — 322,078 — Property and Equipment, at cost: Land — — 7,436 739 — 8,175 Buildings and improvements — — 61,883 4,438 — 66,321 Machinery and equipment — 4,813 364,093 16,844 — 385,750 — 4,813 433,412 22,021 — 460,246 Less accumulated depreciation — (1,755 ) (288,542 ) (8,946 ) — (299,243 ) Total property and equipment, net — 3,058 144,870 13,075 — 161,003 Other Assets: Intangible assets, net — — 112,173 16,211 — 128,384 Goodwill — — 449,366 28,373 — 477,739 Intercompany note receivable — 1,104,510 — — (1,104,510 ) — Other — 4,831 3,714 — — 8,545 Total other assets — 1,109,341 565,253 44,584 (1,104,510 ) 614,668 $ (76,813 ) $ 962,770 $ 1,038,776 $ 124,271 $ (782,432 ) $ 1,266,572 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities: Accounts payable — $ 235 $ 60,655 $ 13,606 $ — $ 74,496 Accrued expenses — 24,512 113,051 15,399 — 152,962 Current portion of payable to related parties pursuant to tax receivable agreement — 3,005 — — — 3,005 Current portion of long-term debt — 4,300 — — — 4,300 Total current liabilities — 32,052 173,706 29,005 — 234,763 Deferred income taxes — — 17,470 3,917 — 21,387 Intercompany note payable — — 1,002,447 102,063 (1,104,510 ) — Payable to related parties pursuant to tax receivable agreement — 20,811 — — — 20,811 Other long-term liabilities — 11,189 75,911 3,793 — 90,893 Long-term debt — 975,531 — — — 975,531 Commitments and contingencies Stockholders' Equity (Deficit): Preferred stock — — — — — — Common stock 681 681 — — (681 ) 681 Additional paid-in-capital 749,296 749,296 370,180 31,611 (1,151,087 ) 749,296 Accumulated deficit (790,224 ) (790,224 ) (584,964 ) (25,546 ) 1,400,734 (790,224 ) Accumulated other comprehensive loss (36,566 ) (36,566 ) (15,974 ) (20,572 ) 73,112 (36,566 ) Total stockholder's (deficit) equity (76,813 ) (76,813 ) (230,758 ) (14,507 ) 322,078 (76,813 ) $ (76,813 ) $ 962,770 $ 1,038,776 $ 124,271 $ (782,432 ) $ 1,266,572 PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the year ended December 31, 2016 (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) $ 75,487 $ 75,487 $ 162,342 $ (10,766 ) $ (227,063 ) $ 75,487 Adjustments to reconcile net income (loss) to cash provided by operating activities: Depreciation and amortization expense — 164 49,484 6,755 — 56,403 Non-cash restructuring costs — — — 427 — 427 Non-cash interest expense, net — 13,710 — — — 13,710 Gain on foreign currency transactions — — — (299 ) — (299 ) Non-cash litigation expense — — 1,875 — — 1,875 Loss on modification or extinguishment of debt — 11,747 — — — 11,747 Stock based compensation — 1,067 — — — 1,067 Deferred income taxes — — (56,712 ) (1,277 ) — (57,989 ) Tax receivable agreement liability adjustment — 60,874 — — — 60,874 Increase in tax uncertainty, net of valuation allowance — — 1,059 — — 1,059 Equity in subsidiaries' net income (75,487 ) (151,576 ) — — 227,063 — Other — — (190 ) — — (190 ) Changes in operating assets and liabilities: Accounts receivable, net — — (18,122 ) 3,413 — (14,709 ) Inventories — — (12,355 ) 813 — (11,542 ) Prepaid expenses and other current assets — (28 ) (3,166 ) 227 — (2,967 ) Accounts payable — 142 (2,449 ) 3,252 — 945 Accrued expenses — 201 8,253 583 — 9,037 Cash payments on restructuring liabilities — — (112 ) (428 ) — (540 ) Other — — — 647 — 647 Net cash provided by operating activities — 11,788 129,907 3,347 — 145,042 Cash flows from investing activities: Capital expenditures — (1,749 ) (31,070 ) (3,182 ) — (36,001 ) Proceeds from sale of assets — — 55 128 — 183 Net cash used in investing activities — (1,749 ) (31,015 ) (3,054 ) — (35,818 ) Cash flows from financing activities: Payments on long-term debt — (164,300 ) — — — (164,300 ) Proceeds from intercompany investment — 113,484 (104,866 ) (8,618 ) — — Proceeds from exercises of employee stock options — 1,091 — — — 1,091 Cash payments on tax receivable agreement — (4,971 ) — — — (4,971 ) Net cash provided used in financing activities — (54,696 ) (104,866 ) (8,618 ) — (168,180 ) Impact of exchange rate movement on cash — — — 1,128 — 1,128 Net decrease in cash and cash equivalents — (44,657 ) (5,974 ) (7,197 ) — (57,828 ) Cash and cash equivalents at the beginning of the period — 94,692 (4,944 ) 19,677 — 109,425 Cash and cash equivalents at the end of the period $ — $ 50,035 $ (10,918 ) $ 12,480 $ — $ 51,597 PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the year ended December 31, 2015 (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) $ 32,288 $ 32,288 $ 68,217 $ (15,845 ) $ (84,660 ) $ 32,288 Adjustments to reconcile net income (loss) to cash provided by operating activities: Depreciation and amortization expense — 312 51,079 7,009 — 58,400 Fair-value premium on purchased inventory — — 54 — — 54 Non-cash restructuring costs — — — 704 — 704 Non-cash interest expense, net — 13,380 — — — 13,380 Loss on foreign currency transactions — — — 3,166 — 3,166 Stock based compensation — 1,960 — — — 1,960 Deferred income taxes — — (3,612 ) (1,289 ) — (4,901 ) Tax receivable agreement liability adjustment — 12,947 — — — 12,947 Reduction in tax uncertainty, net of valuation allowance — — (199 ) — — (199 ) Equity in subsidiaries' net loss (income) (32,288 ) (52,372 ) — — 84,660 — Other — — (28 ) — — (28 ) Changes in operating assets and liabilities: Accounts receivable, net — — (10,949 ) 6,387 — (4,562 ) Inventories — — 27,963 1,958 — 29,921 Prepaid expenses and other current assets — 1,165 5,348 216 — 6,729 Accounts payable — (4 ) (11,712 ) 1,153 — (10,563 ) Accrued expenses — 1,682 2,452 (798 ) — 3,336 Cash payments on restructuring liabilities — — (201 ) (1,444 ) — (1,645 ) Other — — (1,624 ) — — (1,624 ) Net cash provided by operating activities — 11,358 126,788 1,217 — 139,363 Cash flows from investing activities: Acquisitions, net of cash acquired and outstanding checks assumed — — (21,000 ) — — (21,000 ) Capital expenditures — (2,848 ) (28,181 ) (2,831 ) — (33,860 ) Proceeds from sale of assets — — 85 37 — 122 Net cash used in investing activities — (2,848 ) (49,096 ) (2,794 ) — (54,738 ) Cash flows from financing activities: Payments on long-term debt — (4,300 ) — — — (4,300 ) Proceeds from intercompany investment — 66,189 (76,791 ) 10,602 — — Proceeds from exercises of employee stock options — 2,198 — — — 2,198 Cash payments on tax receivable agreement — (48 ) — — — (48 ) Debt issuance costs paid — (1,412 ) — — — (1,412 ) Net cash provided by (used in) financing activities — 62,627 (76,791 ) 10,602 — (3,562 ) Impact of exchange rate movement on cash — — — (4,800 ) — (4,800 ) Net increase in cash and cash equivalents — 71,137 901 4,225 — 76,263 Cash and cash equivalents at the beginning of the period — 23,555 (5,845 ) 15,452 — 33,162 Cash and cash equivalents at the end of the period $ — $ 94,692 $ (4,944 ) $ 19,677 $ — $ 109,425 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 — (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 premium — (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

SCHEDULE II VALUATION AND QUALI

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 31, 2016
Valuation and Qualifying Accounts [Abstract]
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS PLY GEM HOLDINGS, INC. AND SUBSIDIARIES December 31, 2016 (Amounts in thousands) Balance at Charged to Charged to Uncollectible accounts Balance at Year ended December 31, 2016 Allowance for doubtful accounts and sales allowances............ $ 3,588 $ 573 $ — $ (1,498 ) $ 2,663 Year ended December 31, 2015 Allowance for doubtful accounts and sales allowances............ $ 4,164 $ 1,419 $ 19 $ (2,014 ) $ 3,588 Year ended December 31, 2014 Allowance for doubtful accounts and sales allowances............ $ 4,453 $ 961 $ — $ (1,250 ) $ 4,164

SUMMARY OF SIGNIFICANT ACCOUN24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation	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.
Principles of Consolidation	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.
Accounting Policies and Use of Estimates	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.
Reclassifications [Text Block]	Reclassifications Due to the adoption of ASU No. 2015-03, Interest-Imputation of Interest , certain balance sheet 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 or accumulated deficit. Refer to Note 5, Long-Term Debt , for the presentation impact on net deb
Recognition of Sales and Related Costs, Incentives and Allowances	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 $2.7 million and $3.6 million at December 31, 2016 and 2015 , 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 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, 2016 , the Company had inventory purchase commitments of approximately $116.5 million . The inventory reserves were approximately $8.4 million at December 31, 2016 , increasing by approximately $0.1 million compared to the December 31, 2015 reserves of approximately $8.3 million .
Property and Equipment	Property and Equipment Property and equipment are presented at cost. Depreciation of property and equipment are provided on a straight-line basis over estimated useful lives, which are generally as follows: Buildings and improvements 10-37 years Machinery and equipment, including leases 3-15 years Leasehold improvements Term of lease or useful life, whichever is shorter Expenditures for maintenance and repairs are expensed when incurred. Expenditures for renewals and betterments are capitalized. When assets are sold, or otherwise disposed, the cost and related accumulated depreciation are eliminated and the resulting gain or loss is recognized in operations. Depreciation expense for the years ended December 31, 2016 , 2015 , and 2014 was approximately $31.3 million , $33.1 million , and $26.3 million , respectively.
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. There were no asset impairment charges for the years ended December 31, 2016, 2015 or 2014.
Goodwill	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 26 for 2016 ) 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, Goodwill for additional considerations regarding the results of the impairment test in 2016 and 2015 .
Debt Issuance Costs	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 $16.5 million and $22.2 million as of December 31, 2016 and December 31, 2015 , respectively, and have been recorded within long-term debt ( $14.2 million at December 31, 2016 and $19.3 million at December 31, 2015) and other non-current assets ( $2.3 million at December 31, 2016 and $2.9 million at December 31, 2015) in the accompanying consolidated balance sheets. The debt issuance costs included in other long term assets relate to the Senior Secured Asset Based Revolving Credit Facility due 2020 ("ABL Facility"). Amortization of debt issuance costs for the years ended December 31, 2016 , December 31, 2015 and December 31, 2014 was approximately $3.3 million , $3.1 million , and $4.0 million , respectively. Amortization of debt issuance costs is recorded in interest expense in the accompanying consolidated statements of operations and comprehensive income (loss).
Share Based Compensation	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	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 are 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. During the year ended December 31, 2016, the Company determined that a valuation allowance was no longer required against its federal deferred tax assets and a portion of its state deferred tax assets. As a result, the Company released approximately $86.5 million of its valuation allowance since positive evidence outweighed negative evidence thereby allowing the Company to achieve the “more likely than not” realization threshold. Of the total valuation allowance release of $86.5 million, $31.3 million was offset against 2016 current year tax expense with the remaining $55.2 million representing the discrete valuation allowance release. The Company still remains in a valuation allowance position at December 31, 2016 against its deferred tax assets for certain state and Canadian jurisdictions as it is currently deemed “more likely than not” that the benefit of such net tax assets will not be utilized as the Company continues to be in a three-year cumulative loss position for these states and Canadian jurisdictions. 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 federal, state, and foreign 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. Tax receivable agreement ("TRA") liability
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 $14.0 million , $15.1 million , and $15.3 million for the years ended December 31, 2016 , 2015 , and 2014 , respectively.
Commitments and Contingencies	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	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	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, 2016 , the Company had approximately $840.4 million of indebtedness, approximately $51.6 million of cash and cash equivalents, and approximately $213.1 million of borrowing base availability, reflecting $0.0 million of ABL borrowings and approximately $9.7 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 combined with cash on hand 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	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 years presented. The Company recorded a gain from foreign currency transactions of approximately $0.3 million , a loss of approximately $3.2 million , and a loss of approximately $1.0 million for the years ended December 31, 2016 , 2015 , and 2014 , respectively. During the years ended December 31, 2016 , 2015 , and 2014 , accumulated other comprehensive income (loss) included a currency translation adjustment of approximately $3.0 million , $(14.7) million , and $(9.7) million , respectively.
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments During the year ended December 31, 2016, the Company entered into a forward contract agreement to hedge approximately $31.7 million of its 2017 non-functional currency inventory purchases. During the years ended December 31, 2016 and 2015, the Company entered into forward contract agreements to hedge approximately $45.8 million of its 2016 non-functional currency inventory purchases (settled prior to December 31, 2016). These forward contracts were established 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 2017, 2016, and 2015 forward contracts as cash flow hedges. As a cash flow hedge, unrealized gains are recognized as assets while unrealized losses are recognized as liabilities. The 2017, 2016, and 2015 forward contracts 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 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. During the years ended December 31, 2016, 2015 and 2014, the Company realized a loss of approximately $0.2 million , a gain of approximately $5.5 million , and a loss of approximately $0.4 million , respectively, within cost of goods sold in the consolidated statement of operations based on these cash flow hedges. 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. As of December 31, 2016 , approximately $1.0 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) December 31, 2016 December 31, 2015 Foreign currency hedge (included in other assets) $ 962 $ 829
Concentration of Credit Risk	of Credit Risk The Company’s largest customer, ABC Supply Co. Inc., accounted for approximately 13.1% , 11.6% , and 12.0% of consolidated net sales for the years ended December 31, 2016 , 2015 , and 2014 , respectively, and 14.4% and 14.3% of outstanding accounts receivable as of December 31, 2016 and 2015 , respectively.
Fair Value Measurement	Fair Value Measurement The accounting standard for fair value discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flows), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The standard utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: • Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. • Level 3: Inputs that reflect the reporting entity’s own assumptions. The hierarchy requires the use of observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. 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 (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 $ 676,000 $ 676,000 $ — $ — Term Loan Facility 258,175 260,757 — 260,757 — As of December 31, 2016 $ 908,175 $ 936,757 $ 676,000 $ 260,757 $ — Liabilities: Senior Notes-6.50% $ 650,000 $ 585,000 $ 585,000 $ — $ — Term Loan Facility 422,475 411,913 — 411,913 — As of December 31, 2015 $ 1,072,475 $ 996,913 $ 585,000 $ 411,913 $ — 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 due to the short-term nature of these instruments. Refer to Note 6, Defined Benefit Plans for fair value disclosures related to the Company's pension assets.
Earnings (loss) per common share	Earnings (loss) per common share Basic earnings (loss) per share ("EPS") is computed based upon weighted-average shares outstanding during the period. Dilutive earnings per share is computed consistently with the basic computation while giving effect to all dilutive potential common shares and common share equivalents that were outstanding during the period. Ply Gem Holdings uses the treasury stock method to reflect the potential dilutive effect of unvested stock awards and unexercised options. The Company was in a net loss position for the year December 31, 2014 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 included options and unvested restricted stock representing approximately 0.1 million and 0.1 million shares of common stock for the years ended December 31, 2016 and December 31, 2015, respectively. The computation of the dilutive effect of other potential common shares excluded options and unvested restricted stock representing approximately 0.1 million shares of common stock for the year ended December 31, 2014. Under the treasury stock method, the inclusion of these stock awards would have been anti-dilutive for 2014.
New Accounting Pronouncements	New Accounting Pronouncements 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 U.S. generally accepted accounting principles ("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. In July 2015, the FASB finalized a one-year deferral of the effective date of the new revenue recognition standard. The new standard will become effective for Ply Gem beginning with the first quarter of 2018 and can be adopted either retrospectively to each prior reporting period presented or as a cumulative effect adjustment as of the date of adoption. The method of adoption has not been determined yet by the Company. The Company has reviewed the revised guidance and assessed the potential impact on the consolidated financial statements. This new revenue guidance is not expected to change the Company's consolidated financial position, results of operations or cash flows. In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory , which requires measurement of in scope inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The change is effective for fiscal years, and interim reporting periods within those years, beginning on or after December 15, 2016, which means the first quarter of Ply Gem's fiscal year 2017. The amendment should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. This new guidance is not expected to change the Company's consolidated financial position, results of operations or cash flows. In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes . This ASU requires reporting entities to classify deferred income taxes as non-current in the consolidated balance sheets. Deferred income taxes were previously required to be classified as current or non-current in the consolidated balance sheets. During the fourth quarter of 2016, the Company elected to prospectively early adopt this standard. Additional information regarding the impact of adoption of this standard is contained in Note 10 Income Taxes . In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . The core principal of the guidance is that an entity should recognize assets and liabilities arising from a lease for both financing and operating leases, along with additional qualitative and quantitative disclosures. The standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within such fiscal years. Early adoption is permitted. The guidance is to be applied using a modified retrospective transition method with the option to elect a package of practical expedients. The Company is currently evaluating the impact of the adoption of this accounting standard update on its internal processes, operating results and financial reporting. The impact is currently not known or reasonably estimable. In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 60 6), Principal versus Agent Considerations (Reporting Revenue Gross versus Net). This update provides guidance on recording revenue on a gross basis versus a net basis based on the determination of whether an entity is a principal or an agent when another party is involved in providing goods or services to a customer. The amendments in this update affect the guidance in ASU No. 2014-09 and are effective in the same timeframe as ASU No. 2014-09 as discussed above. In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting . The amendments in this updated guidance include changes to simplify the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. This guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is permitted. The Company does not expect the adoption of this guidance to have a material impact on its consolidated financial statements. In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments . ASU 2016-15 addresses how certain cash receipts and cash payments are presented and classified in the statement of cash flows under Topic 230, Statement of Cash Flow, and Other Topics . ASU 2016-15 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017. The Company does not expect the adoption of this guidance to have a material impact on its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, Intangibles-Goodwill and other (Topic 350): Simplifying the test for goodwill impairment. ASU 2017-04 simplifies the accounting for goodwill impairments and allows a goodwill impairment charge to be based on the amount of a reporting unit's carrying value in excess of its fair value. This will essentially eliminate what is known as "Step 2" under the current guidance. ASU 2017-04 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2019. The Company does not expect the adoption of this guidance to have a material impact on its consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
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
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	(Amounts in thousands) December 31, 2016 December 31, 2015 Foreign currency hedge (included in other assets) $ 962 $ 829
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 (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 $ 676,000 $ 676,000 $ — $ — Term Loan Facility 258,175 260,757 — 260,757 — As of December 31, 2016 $ 908,175 $ 936,757 $ 676,000 $ 260,757 $ — Liabilities: Senior Notes-6.50% $ 650,000 $ 585,000 $ 585,000 $ — $ — Term Loan Facility 422,475 411,913 — 411,913 — As of December 31, 2015 $ 1,072,475 $ 996,913 $ 585,000 $ 411,913 $ —
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 (loss) on derivative instruments Minimum pension Accumulated other comprehensive Balance, December 31, 2013 $ 2,950 $ — $ (6,164 ) $ (3,214 ) Net current period change (9,681 ) 1,294 (8,374 ) (16,761 ) Balance, December 31, 2014 (6,731 ) 1,294 (14,538 ) (19,975 ) Net current period change (14,690 ) (465 ) (1,436 ) (16,591 ) Balance, December 31, 2015 (21,421 ) 829 (15,974 ) (36,566 ) Net current period change 2,950 29 295 3,274 Balance, December 31, 2016 $ (18,471 ) $ 858 $ (15,679 ) $ (33,292 )

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2016
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 value, as follows: (Amounts in thousands) Cash $ (856 ) Accounts receivable 37,134 Inventories 17,742 Prepaid expenses and other current assets 2,133 Property and equipment 53,655 Intangible assets 62,170 Goodwill 58,681 Other assets 426 Accounts payable and accrued expenses, including short-term warranty (49,916 ) Deferred income taxes (10,462 ) Long-term warranty and other liabilities (40,707 ) $ 130,000
Business Acquisition, Pro Forma Information [Table Text Block]	If the Simonton acquisition would have occurred at the beginning of 2013, the Company’s consolidated net sales and net loss would have been: (Amounts in thousands) (Unaudited) December 31, 2014 Net sales $ 1,793,502 Net loss (29,625 )
Canyon Stone [Member]
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 $ 3,559 Inventories 712 Prepaid expenses and other current assets 41 Property and equipment 2,019 Intangible assets 9,300 Goodwill 7,642 Accounts payable, accrued expenses and other long-term liabilities (2,273 ) $ 21,000
Business Acquisition, Pro Forma Information [Table Text Block]	If the Canyon Stone acquisition had occurred at the beginning of 2015, the Company’s consolidated net sales and net income (loss) would have been: (Amounts in thousands) (Unaudited) December 31, 2015 December 31, 2014 Net sales $ 1,850,993 $ 1,590,669 Net income (loss) 32,712 (28,608 )

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill [Abstract]
Schedule of reporting unit goodwill balances	The reporting unit goodwill balances were as follows as of December 31, 2016 and December 31, 2015 : (Amounts in thousands) December 31, 2016 December 31, 2015 Siding, Fencing and Stone $ 348,553 $ 347,958 Windows and Doors 129,961 129,781 $ 478,514 $ 477,739
Rollforward of goodwill	A rollforward of goodwill for 2016 and 2015 is included in the table below: Windows and Siding, Fencing (Amounts in thousands) Doors and Stone Balance as of January 1, 2015 Goodwill $ 459,837 $ 466,275 Accumulated impairment losses (327,773 ) (122,227 ) $ 132,064 $ 344,048 Currency translation adjustments (1,772 ) (3,732 ) Simonton acquisition (511 ) — Canyon Stone acquisition — 7,642 Balance as of December 31, 2015 Goodwill 457,554 470,185 Accumulated impairment losses (327,773 ) (122,227 ) $ 129,781 $ 347,958 Currency translation adjustments 180 595 Balance as of December 31, 2016 Goodwill 457,734 470,780 Accumulated impairment losses (327,773 ) (122,227 ) $ 129,961 $ 348,553

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2016
Finite-Lived Intangible Assets, Net [Abstract]
Components of intangible assets	The following table presents the major components of intangible assets as of December 31, 2016 and 2015 : (Amounts in thousands) Average Accumulated Net Carrying (in Years) Cost Amortization Value As of December 31, 2016 Patents 14 $ 12,770 $ (12,078 ) $ 692 Trademarks/Tradenames 12 117,124 (82,723 ) 34,401 Customer relationships 13 217,861 (150,310 ) 67,551 Other 4 5,661 (4,146 ) 1,515 Total intangible assets 12 $ 353,416 $ (249,257 ) $ 104,159 As of December 31, 2015 Patents 14 $ 12,770 $ (11,136 ) $ 1,634 Trademarks/Tradenames 12 116,965 (76,249 ) 40,716 Customer relationships 13 217,709 (133,532 ) 84,177 Other 5 5,360 (3,503 ) 1,857 Total intangible assets 12 $ 352,804 $ (224,420 ) $ 128,384
Schedule of expected amortization expense	Amortization expense related to these intangible assets for the years ended December 31, 2016 , 2015 , and 2014 was approximately $25.1 million , $25.3 million , and $22.1 million , respectively. Estimated amortization expense for fiscal years 2017 through 2021 is shown in the following table: Amortization (Amounts in thousands) expense 2017 $ 20,703 2018 19,886 2019 15,784 2020 11,104 2021 6,707

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt in the accompanying consolidated balance sheets at December 31, 2016 and 2015 consists of the following: (Amounts in thousands) December 31, 2016 December 31, 2015 Senior secured asset based revolving credit facility $ — $ — Term Loan due 2021, net of unamortized early tender premium, discount, and debt issuance costs of $17,854 and $35,106, respectively 240,321 387,369 6.50% Senior notes due 2022, net of unamortized early tender premium, discount, and debt issuance costs of $49,935 and $57,538, respectively 600,065 592,462 $ 840,386 $ 979,831 Less current portion of long-term debt (4,300 ) (4,300 ) $ 836,086 $ 975,531
Schedule of Extinguishment and Modification of Debt	Based on these financing transactions, the Company recognized a loss on debt modification or extinguishment of approximately $11.7 million , $0.0 million and $21.4 million for the years ended December 31, 2016 , 2015 , and 2014 , respectively, as summarized in the table below. (Amounts in thousands) For the year ended December 31, 2016 December 31, 2015 December 31, 2014 Loss on extinguishment of debt: 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 ) Loss on modification of debt: Term Loan Facility unamortized discount (9,375 ) — — Term Loan Facility unamortized debt issuance costs (2,372 ) — — 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 ) (11,747 ) — (5,776 ) Total loss on modification or extinguishment of debt $ (11,747 ) $ — $ (21,364 )
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, 2016 : As of (Amounts in thousands) December 31, 2016 2017 $ 4,300 2018 4,300 2019 4,300 2020 4,300 2021 4,300 Thereafter 886,675 $ 908,175

DEFINED BENEFIT PLANS (Tables)

DEFINED BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 : December 31, December 31, (Amounts in thousands) 2016 2015 Change in projected benefit obligation Benefit obligation at beginning of year $ 47,652 $ 48,263 Service cost — — Interest cost 1,914 1,996 Actuarial (gain) loss (227 ) (618 ) Benefits and expenses paid (2,201 ) (1,989 ) Projected benefit obligation at end of year $ 47,138 $ 47,652 Change in plan assets Fair value of plan assets at beginning of year $ 31,972 $ 33,183 Actual return on plan assets 1,060 (975 ) Employer and participant contributions 647 1,753 Benefits and expenses paid (2,201 ) (1,989 ) Fair value of plan assets at end of year $ 31,478 $ 31,972 Funded status and financial position: Fair value of plan assets $ 31,478 $ 31,972 Benefit obligation at end of year 47,138 47,652 Funded status $ (15,660 ) $ (15,680 ) Amount recognized in the balance sheet consists of: Current liability $ (1,753 ) $ (647 ) Noncurrent liability (13,907 ) (15,033 ) Liability recognized in the balance sheet $ (15,660 ) $ (15,680 )
Accumulated other comprehensive loss	Amounts recognized in accumulated other comprehensive loss at December 31, 2016 and 2015 consisted of the following: (Amounts in thousands) December 31, December 31, 2016 2015 Initial net asset (obligation) $ — $ — Prior service credit (cost) — — Net loss 18,817 19,271 Accumulated other comprehensive loss $ 18,817 $ 19,271
Actuarial assumptions	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, 2016 2015 2014 Discount rate for projected benefit obligation 3.97 % 4.18 % 3.80 % Discount rate for pension costs 4.18 % 4.25 % 4.75 % Expected long-term average return on plan assets 7.00 % 7.00 % 7.00 %
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, 2016 2015 2014 Service cost $ — $ — $ — Interest cost 1,914 1,996 1,914 Expected return on plan assets (2,176 ) (2,309 ) (2,269 ) Amortization of loss 1,348 1,192 491 Net periodic benefit expense $ 1,086 $ 879 $ 136
Pension assets	The weighted-average asset allocations at December 31, 2016 by asset category are as follows: Target Actual allocation as of December 31, 2016 Weighted Average Asset Category U.S. Large Cap Funds 25.0 % 21.6 % 4.2 % U.S. Mid Cap Funds 5.0 % 7.9 % 0.7 % U.S. Small Cap Funds 3.0 % 3.0 % 0.5 % International Equity 15.0 % 14.8 % 1.0 % Fixed income 45.0 % 44.3 % 0.5 % Other investments 7.0 % 8.4 % 0.1 % 100.0 % 100.0 % 7.0 % (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, 2015 by asset category are as follows: Target Actual allocation as of December 31, 2015 Weighted Average Asset Category U.S. Large Cap Funds 25.0 % 21.5 % 2.0 % U.S. Mid Cap Funds 5.0 % 8.1 % 0.5 % U.S. Small Cap Funds 3.0 % 2.9 % 0.3 % International Equity 15.0 % 14.7 % 1.3 % Fixed income 45.0 % 44.9 % 2.3 % Other investments 7.0 % 7.9 % 0.6 % 100.0 % 100.0 % 7.0 %
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, 2016 and 2015 : (Amounts in thousands) Fair value as of Quoted Prices in Active Significant Other Significant December 31, Markets for Identical Observable Inputs Unobservable Inputs 2016 Assets (Level 1) (Level 2) (Level 3) Equity Securities (1) U.S. Large Cap Funds $ 6,784 $ 6,784 $ — $ — U.S. Mid Cap Funds 2,477 1,226 1,251 — U.S. Small Cap Funds 931 470 461 — International Funds 4,662 4,662 — — Fixed Income Domestic Bond Funds (2) 13,954 — 13,954 — Other Investments Commodity Funds (3) 1,584 — 1,584 — Cash & Cash Equivalents 1,086 1,086 — — $ 31,478 $ 14,228 $ 17,250 $ — (Amounts in thousands) Fair value as of Quoted Prices in Active Significant Other Significant December 31, Markets for Identical Observable Inputs Unobservable Inputs 2015 Assets (Level 1) (Level 2) (Level 3) Equity Securities (1) U.S. Large Cap Funds $ 6,877 $ 6,877 $ — $ — U.S. Mid Cap Funds 2,604 1,357 1,247 — U.S. Small Cap Funds 938 467 471 — International Funds 4,702 4,702 — — Fixed Income Domestic Bond Funds (2) 14,340 — 14,340 — Other Investments Commodity Funds (3) 1,541 — 1,541 — Cash & Cash Equivalents 970 970 — — $ 31,972 $ 14,373 $ 17,599 $ — (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	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) 2017 $ 2,252 2018 2,373 2019 2,451 2020 2,565 2021 2,624 2022-2026 14,028

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of lease obligation, partially offset by subleases	At December 31, 2016 , 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 $120.9 million at December 31, 2016 . The lease obligations, partially offset by sublease income, are payable as follows: Lease Sublease (Amounts in thousands) Commitments Income 2017 $ 28,887 $ 396 2018 22,314 404 2019 18,528 412 2020 14,310 420 2021 11,580 428 Thereafter 25,255 1,337
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 $1.4 million and $1.8 million at December 31, 2016 and 2015 , respectively. As of December 31, 2016 and 2015 , the Company has recorded liabilities related to these indemnifications of approximately $0.5 million and $0.5 million , respectively, in current liabilities and $0.9 million and $1.3 million , respectively, in long-term liabilities, consisting of the following: (Amounts in thousands) December 31, 2016 December 31, 2015 Product claim liabilities $ 138 $ 138 Multiemployer pension plan withdrawal liability 808 960 Other 500 664 $ 1,446 $ 1,762
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) 2016 2015 2014 Balance, beginning of period $ 76,562 $ 84,423 $ 42,466 Acquisitions-Canyon Stone (2015) and Simonton (2014) — 100 48,235 Warranty expense during period 22,266 21,264 15,177 Adjustments — (7,761 ) (3,021 ) Settlements made during period (21,549 ) (21,464 ) (18,434 ) Balance, end of period $ 77,279 $ 76,562 $ 84,423

ACCRUED EXPENSES AND OTHER LO32

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Accrued expenses and other long term liabilities	Accrued expenses consist of the following at December 31, 2016 and December 31, 2015 : (Amounts in thousands) December 31, 2016 December 31, 2015 Insurance $ 8,297 $ 9,347 Employee compensation and benefits 27,749 20,381 Sales and marketing 59,655 50,405 Product warranty 19,718 16,619 Accrued freight 2,146 1,445 Accrued interest 17,977 17,808 Accrued environmental liability 434 430 Accrued pension 1,753 647 Accrued sales returns and discounts 1,199 3,368 Accrued taxes 4,966 5,575 Litigation accrual 2,575 700 Other 22,546 26,237 $ 169,015 $ 152,962 Other long-term liabilities consist of the following at December 31, 2016 and December 31, 2015 : (Amounts in thousands) December 31, 2016 December 31, 2015 Insurance $ 605 $ 1,237 Pension liabilities 13,907 15,033 Multi-employer pension withdrawal liability 808 960 Product warranty 57,575 59,943 Long-term product claim liability 138 138 Long-term environmental liability 1,158 1,211 Liabilities for tax uncertainties 3,925 2,866 Litigation accrual 731 829 Other 7,548 8,676 $ 86,395 $ 90,893

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
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 benefit for income taxes: For the year ended December 31, (Amounts in thousands) 2016 2015 2014 Domestic $ 35,258 $ 47,901 $ (9,685 ) Foreign (11,766 ) (16,301 ) (21,689 ) $ 23,492 $ 31,600 $ (31,374 )
Summary of provision (benefit) for income taxes	The following is a summary of the benefit for income taxes included in the accompanying consolidated statement of operations: For the year ended December 31, (Amounts in thousands) 2016 2015 2014 Federal: Current $ 1,043 $ 692 $ — Deferred (54,692 ) (2,833 ) (6,962 ) (53,649 ) (2,141 ) (6,962 ) State: Current $ 4,674 $ 2,688 $ 2,354 Deferred (2,020 ) (779 ) 324 2,654 1,909 2,678 Foreign: Current $ 277 $ 833 $ (86 ) Deferred (1,277 ) (1,289 ) 4,265 (1,000 ) (456 ) 4,179 Total $ (51,995 ) $ (688 ) $ (105 )
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 221.3% for the year ended December 31, 2016 , 2.2% for the year ended December 31, 2015 , and 0.3% for the year ended December 31, 2014 . For the year ended December 31, (Amounts in thousands) 2016 2015 2014 Income tax provision (benefit) at the federal statutory rate $ 8,222 $ 11,060 $ (10,981 ) Net change from statutory rate: Valuation allowance-US (88,653 ) (30,446 ) (1,851 ) Valuation allowance-Canada 1,714 3,551 9,789 State income tax provision, net of federal income tax benefit 5,937 4,986 641 Taxes at non-U.S. statutory rate 348 (153 ) (48 ) Additional provisions/reversals of unrecognized tax benefits 187 (116 ) 131 Canadian rate differential 808 1,284 2,015 Attribute reduction (3,118 ) 3,118 — Tax Receivable Agreement 21,306 4,531 (220 ) Alternative minimum tax 1,483 1,298 — Minimum tax credit (1,483 ) (1,298 ) — Meals and entertainment 675 595 — Executive compensation 599 — — Work opportunity tax credit (438 ) — — Other, net 418 902 419 $ (51,995 ) $ (688 ) $ (105 )
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, 2016 and 2015 are as follows: (Amounts in thousands) December 31, 2016 December 31, 2015 Deferred tax assets: Accounts receivable $ 824 $ 1,075 Insurance reserves 3,302 3,925 Warranty reserves 26,826 26,397 Pension accrual 6,292 6,426 Deferred compensation 10,946 10,803 Inventories 4,898 4,473 Federal, net operating loss carry-forwards 48,732 78,900 State, net operating loss carry-forwards 10,496 13,507 Non-capital losses - foreign jurisdiction 11,743 9,514 Related party interest 18,055 32,820 Professional fees 2,031 1,550 Environmental reserves 576 591 Other assets, net 10,312 9,428 Valuation allowance (22,889 ) (109,361 ) Total deferred tax assets 132,144 90,048 Deferred tax liabilities: Property and equipment, net (27,589 ) (24,387 ) Intangible assets, net (36,894 ) (44,032 ) Deferred financing (18,063 ) (25,964 ) Attribute reduction — (3,456 ) Other liabilities, net (1,973 ) (2,335 ) Total deferred tax liabilities (84,519 ) (100,174 ) Net deferred tax asset (liability) $ 47,625 $ (10,126 )
Summary of Income Tax Contingencies [Table Text Block]	The following is a rollforward of unrecognized tax benefits from January 1, 2015 through December 31, 2016 . Unrecognized tax benefits balance at January 1, 2015 $ 16,518 Additions based on tax positions related to current year 415 Additions for tax positions of prior years — Reductions for tax positions of prior years (859 ) Settlement or lapse of applicable statutes (164 ) Unrecognized tax benefits balance at December 31, 2015 15,910 Additions based on tax positions related to current year 208 Additions for tax positions of prior years 603 Reductions for tax positions of prior years (13 ) Settlement or lapse of applicable statutes (39 ) Unrecognized tax benefits balance at December 31, 2016 $ 16,669

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2015 and December 31, 2014 (there were no option grants in 2016) are outlined in the following table: December 31, 2015 December 31, 2014 Weighted average fair value of options granted $ 2.62 $ 4.91 Weighted average assumptions used: Expected volatility 34 % 34 % Expected term (in years) 7.00 7.00 Risk-free interest rate 1.82 % 0.63 % Expected dividend yield — % — %
Stock options outstanding	A summary of changes in stock options outstanding during the years ended December 31, 2016 and December 31, 2015 is presented below: Stock Options Weighted- Weighted- Aggregate Intrinsic Value (in thousands) Balance at January 1, 2015 2,749,064 $ 13.38 5.50 3,373 Granted 287,808 $ 12.49 — Exercised (225,960 ) $ 9.75 — Forfeited or expired (197,119 ) $ 12.35 — Balance at December 31, 2015 2,613,793 $ 13.75 5.22 617 Granted — $ — — Exercised (116,594 ) $ 9.35 — Forfeited or expired (1,666 ) $ 12.35 — Balance at December 31, 2016 2,495,533 $ 13.96 4.35 5,729

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016
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) 2016 2015 2014 Net sales Siding, Fencing, and Stone $ 886,851 $ 840,118 $ 801,601 Windows and Doors 1,024,993 999,608 765,042 $ 1,911,844 $ 1,839,726 $ 1,566,643 Operating earnings (loss) Siding, Fencing, and Stone $ 157,058 $ 134,654 $ 113,089 Windows and Doors 43,579 18,195 (27,660 ) Unallocated (32,141 ) (30,317 ) (23,931 ) $ 168,496 $ 122,532 $ 61,498 Interest (income) expense, net Siding, Fencing, and Stone $ (16 ) $ (22 ) $ 5 Windows and Doors (12 ) (17 ) (48 ) Unallocated 72,710 74,858 71,229 $ 72,682 $ 74,819 $ 71,186 Depreciation and amortization Siding, Fencing, and Stone $ 25,723 $ 26,539 $ 25,255 Windows and Doors 30,516 31,549 22,510 Unallocated 164 312 698 $ 56,403 $ 58,400 $ 48,463 Income tax benefit Unallocated $ (51,995 ) $ (688 ) $ (105 ) Capital expenditures Siding, Fencing, and Stone $ 16,472 $ 11,816 $ 12,581 Windows and Doors 17,780 19,196 10,920 Unallocated 1,749 2,848 160 $ 36,001 $ 33,860 $ 23,661 As of December 31, 2016 2015 Total assets Siding, Fencing, and Stone $ 691,930 $ 664,053 Windows and Doors 509,055 498,994 Unallocated 56,756 103,525 $ 1,257,741 $ 1,266,572

QUARTERLY RESULTS OF OPERATIO36

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly results of operations	The following is a summary of the quarterly results of operations: Quarter Quarter Quarter Quarter (Amounts in thousands, except per share data) 2016 2016 2016 2016 Net sales $ 462,293 $ 530,392 $ 510,545 $ 408,614 Gross profit 103,484 136,800 135,289 86,701 Net income (loss) 6,663 (2), (3) 54,755 (2) 41,646 (27,577 ) (2) Net income (loss) per share attributable to common shareholders: Basic (1) $ 0.10 $ 0.80 $ 0.61 $ (0.40 ) Diluted (1) $ 0.10 $ 0.80 $ 0.61 $ (0.40 ) Quarter Quarter Quarter Quarter (Amounts in thousands, except per share data) 2015 2015 2015 2015 Net sales $ 430,460 $ 530,884 $ 502,334 $ 376,048 Gross profit 99,907 134,781 124,743 60,281 Net income (loss) 9,064 41,711 30,372 (48,859 ) Net income (loss) per share attributable to common shareholders: Basic (1) $ 0.13 $ 0.61 $ 0.45 $ (0.72 ) Diluted (1) $ 0.13 $ 0.61 $ 0.45 $ (0.72 )

GUARANTOR_NON-GUARANTOR FINAN37

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated Net sales $ — $ — $ 1,713,112 $ 198,732 $ — $ 1,911,844 Cost of products sold — — 1,298,281 151,289 — 1,449,570 Gross profit — — 414,831 47,443 — 462,274 Operating expenses: Selling, general and administrative expenses — 32,141 190,444 46,129 — 268,714 Intercompany administrative charges — — 32,487 5,180 (37,667 ) — Amortization of intangible assets — — 20,707 4,357 — 25,064 Total operating expenses — 32,141 243,638 55,666 (37,667 ) 293,778 Operating earnings (loss) — (32,141 ) 171,193 (8,223 ) 37,667 168,496 Foreign currency gain — — — 299 — 299 Intercompany interest — 63,716 (59,859 ) (3,857 ) — — Interest expense — (72,716 ) — (2 ) — (72,718 ) Interest income — 6 13 17 — 36 Tax receivable agreement liability adjustment — (60,874 ) — — — (60,874 ) Loss on modification or extinguishment of debt — (11,747 ) — — — (11,747 ) Intercompany administrative income — 37,667 — — (37,667 ) — Income (loss) before equity in subsidiaries' income (loss) — (76,089 ) 111,347 (11,766 ) — 23,492 Equity in subsidiaries' income (loss) 75,487 151,576 — — (227,063 ) — Income (loss) before benefit for income taxes 75,487 75,487 111,347 (11,766 ) (227,063 ) 23,492 Benefit for income taxes — — (50,995 ) (1,000 ) — (51,995 ) Net income (loss) $ 75,487 $ 75,487 $ 162,342 $ (10,766 ) $ (227,063 ) $ 75,487 Other comprehensive income (loss): Foreign currency translation adjustments — — — 2,950 — 2,950 Unrealized gain on derivative instruments — — — 29 — 29 Minimum pension liability for actuarial gain — — 295 — — 295 Total comprehensive income (loss) $ 75,487 $ 75,487 $ 162,637 $ (7,787 ) $ (227,063 ) $ 78,761 PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the year ended December 31, 2015 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated Net sales $ — $ — $ 1,616,407 $ 223,319 $ — $ 1,839,726 Cost of products sold — — 1,249,887 170,127 — 1,420,014 Gross profit — — 366,520 53,192 — 419,712 Operating expenses: Selling, general and administrative expenses — 30,317 189,477 52,080 — 271,874 Intercompany administrative charges — — 28,704 5,943 (34,647 ) — Amortization of intangible assets — — 20,737 4,569 — 25,306 Total operating expenses — 30,317 238,918 62,592 (34,647 ) 297,180 Operating earnings (loss) — (30,317 ) 127,602 (9,400 ) 34,647 122,532 Foreign currency loss — — — (3,166 ) — (3,166 ) Intercompany interest — 63,391 (59,641 ) (3,750 ) — — Interest expense — (74,863 ) (4 ) (9 ) — (74,876 ) Interest income — 5 28 24 — 57 Tax receivable agreement liability adjustment — (12,947 ) — — — (12,947 ) Intercompany administrative income — 34,647 — — (34,647 ) — Income (loss) before equity in subsidiaries' income (loss) — (20,084 ) 67,985 (16,301 ) — 31,600 Equity in subsidiaries' income (loss) 32,288 52,372 — — (84,660 ) — Income (loss) before benefit for income taxes 32,288 32,288 67,985 (16,301 ) (84,660 ) 31,600 Benefit for income taxes — — (232 ) (456 ) — (688 ) Net income (loss) $ 32,288 $ 32,288 $ 68,217 $ (15,845 ) $ (84,660 ) $ 32,288 Other comprehensive income (loss): Foreign currency translation adjustments — — — (14,690 ) — (14,690 ) Unrealized loss on derivative instruments — — — (465 ) — (465 ) Minimum pension liability for actuarial loss — — (1,436 ) — — (1,436 ) Total comprehensive income (loss) $ 32,288 $ 32,288 $ 66,781 $ (31,000 ) $ (84,660 ) $ 15,697 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 )
CONDENSED CONSOLIDATING BALANCE SHEET	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2016 (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 $ — $ 50,035 $ (10,918 ) $ 12,480 $ — $ 51,597 Accounts receivable, net — — 189,983 19,936 — 209,919 Inventories: Raw materials — — 63,829 5,810 — 69,639 Work in process — — 23,007 1,614 — 24,621 Finished goods — — 54,346 13,350 — 67,696 Total inventory — — 141,182 20,774 — 161,956 Prepaid expenses and other current assets — 1,276 21,940 3,634 — 26,850 Total current assets — 51,311 342,187 56,824 — 450,322 Investments in subsidiaries 4,106 (231,236 ) — — 227,130 — Property and Equipment, at cost: Land — — 7,487 762 — 8,249 Buildings and improvements — 510 63,000 4,441 — 67,951 Machinery and equipment — 1,675 392,068 19,822 — 413,565 — 2,185 462,555 25,025 — 489,765 Less accumulated depreciation — (665 ) (312,759 ) (10,785 ) — (324,209 ) Total property and equipment, net — 1,520 149,796 14,240 — 165,556 Other Assets: Intangible assets, net — — 91,748 12,411 — 104,159 Goodwill — — 449,366 29,148 — 478,514 Deferred income taxes — — 50,347 — — 50,347 Intercompany note receivable — 1,135,073 — — (1,135,073 ) — Other — 3,925 4,918 — — 8,843 Total other assets — 1,138,998 596,379 41,559 (1,135,073 ) 641,863 $ 4,106 $ 960,593 $ 1,088,362 $ 112,623 $ (907,943 ) $ 1,257,741 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities: Accounts payable $ — $ 377 $ 64,206 $ 10,815 $ — $ 75,398 Accrued expenses — 29,812 124,723 14,480 — 169,015 Current portion of payable to related parties pursuant to tax receivable agreement — 25,383 — — — 25,383 Current portion of long-term debt — 4,300 — — — 4,300 Total current liabilities — 59,872 188,929 25,295 — 274,096 Deferred income taxes — — — 2,722 — 2,722 Intercompany note payable — — 1,026,657 108,416 (1,135,073 ) — Long-term portion of payable to related parties pursuant to tax receivable agreement — 54,336 — — — 54,336 Other long-term liabilities — 6,193 74,835 5,367 — 86,395 Long-term debt — 836,086 — — — 836,086 Commitments and contingencies Stockholders' Equity (Deficit): Preferred stock — — — — — — Common stock 683 683 — — (683 ) 683 Additional paid-in-capital 751,452 751,452 236,242 26,464 (1,014,158 ) 751,452 (Accumulated deficit) retained earnings (714,737 ) (714,737 ) (422,622 ) (36,312 ) 1,173,671 (714,737 ) Accumulated other comprehensive loss (33,292 ) (33,292 ) (15,679 ) (19,329 ) 68,300 (33,292 ) Total stockholder's equity (deficit) 4,106 4,106 (202,059 ) (29,177 ) 227,130 4,106 $ 4,106 $ 960,593 $ 1,088,362 $ 112,623 $ (907,943 ) $ 1,257,741 PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2015 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 $ — $ 94,692 $ (4,944 ) $ 19,677 $ — $ 109,425 Accounts receivable, net — — 172,560 22,605 — 195,165 Inventories: Raw materials — — 58,400 5,602 — 64,002 Work in process — — 23,126 2,193 — 25,319 Finished goods — — 47,946 13,136 — 61,082 Total inventory — — 129,472 20,931 — 150,403 Prepaid expenses and other current assets — 944 20,310 3,393 — 24,647 Deferred income taxes — — 11,255 6 — 11,261 Total current assets — 95,636 328,653 66,612 — 490,901 Investments in subsidiaries (76,813 ) (245,265 ) — — 322,078 — Property and Equipment, at cost: Land — — 7,436 739 — 8,175 Buildings and improvements — — 61,883 4,438 — 66,321 Machinery and equipment — 4,813 364,093 16,844 — 385,750 — 4,813 433,412 22,021 — 460,246 Less accumulated depreciation — (1,755 ) (288,542 ) (8,946 ) — (299,243 ) Total property and equipment, net — 3,058 144,870 13,075 — 161,003 Other Assets: Intangible assets, net — — 112,173 16,211 — 128,384 Goodwill — — 449,366 28,373 — 477,739 Intercompany note receivable — 1,104,510 — — (1,104,510 ) — Other — 4,831 3,714 — — 8,545 Total other assets — 1,109,341 565,253 44,584 (1,104,510 ) 614,668 $ (76,813 ) $ 962,770 $ 1,038,776 $ 124,271 $ (782,432 ) $ 1,266,572 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities: Accounts payable — $ 235 $ 60,655 $ 13,606 $ — $ 74,496 Accrued expenses — 24,512 113,051 15,399 — 152,962 Current portion of payable to related parties pursuant to tax receivable agreement — 3,005 — — — 3,005 Current portion of long-term debt — 4,300 — — — 4,300 Total current liabilities — 32,052 173,706 29,005 — 234,763 Deferred income taxes — — 17,470 3,917 — 21,387 Intercompany note payable — — 1,002,447 102,063 (1,104,510 ) — Payable to related parties pursuant to tax receivable agreement — 20,811 — — — 20,811 Other long-term liabilities — 11,189 75,911 3,793 — 90,893 Long-term debt — 975,531 — — — 975,531 Commitments and contingencies Stockholders' Equity (Deficit): Preferred stock — — — — — — Common stock 681 681 — — (681 ) 681 Additional paid-in-capital 749,296 749,296 370,180 31,611 (1,151,087 ) 749,296 Accumulated deficit (790,224 ) (790,224 ) (584,964 ) (25,546 ) 1,400,734 (790,224 ) Accumulated other comprehensive loss (36,566 ) (36,566 ) (15,974 ) (20,572 ) 73,112 (36,566 ) Total stockholder's (deficit) equity (76,813 ) (76,813 ) (230,758 ) (14,507 ) 322,078 (76,813 ) $ (76,813 ) $ 962,770 $ 1,038,776 $ 124,271 $ (782,432 ) $ 1,266,572
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the year ended December 31, 2016 (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) $ 75,487 $ 75,487 $ 162,342 $ (10,766 ) $ (227,063 ) $ 75,487 Adjustments to reconcile net income (loss) to cash provided by operating activities: Depreciation and amortization expense — 164 49,484 6,755 — 56,403 Non-cash restructuring costs — — — 427 — 427 Non-cash interest expense, net — 13,710 — — — 13,710 Gain on foreign currency transactions — — — (299 ) — (299 ) Non-cash litigation expense — — 1,875 — — 1,875 Loss on modification or extinguishment of debt — 11,747 — — — 11,747 Stock based compensation — 1,067 — — — 1,067 Deferred income taxes — — (56,712 ) (1,277 ) — (57,989 ) Tax receivable agreement liability adjustment — 60,874 — — — 60,874 Increase in tax uncertainty, net of valuation allowance — — 1,059 — — 1,059 Equity in subsidiaries' net income (75,487 ) (151,576 ) — — 227,063 — Other — — (190 ) — — (190 ) Changes in operating assets and liabilities: Accounts receivable, net — — (18,122 ) 3,413 — (14,709 ) Inventories — — (12,355 ) 813 — (11,542 ) Prepaid expenses and other current assets — (28 ) (3,166 ) 227 — (2,967 ) Accounts payable — 142 (2,449 ) 3,252 — 945 Accrued expenses — 201 8,253 583 — 9,037 Cash payments on restructuring liabilities — — (112 ) (428 ) — (540 ) Other — — — 647 — 647 Net cash provided by operating activities — 11,788 129,907 3,347 — 145,042 Cash flows from investing activities: Capital expenditures — (1,749 ) (31,070 ) (3,182 ) — (36,001 ) Proceeds from sale of assets — — 55 128 — 183 Net cash used in investing activities — (1,749 ) (31,015 ) (3,054 ) — (35,818 ) Cash flows from financing activities: Payments on long-term debt — (164,300 ) — — — (164,300 ) Proceeds from intercompany investment — 113,484 (104,866 ) (8,618 ) — — Proceeds from exercises of employee stock options — 1,091 — — — 1,091 Cash payments on tax receivable agreement — (4,971 ) — — — (4,971 ) Net cash provided used in financing activities — (54,696 ) (104,866 ) (8,618 ) — (168,180 ) Impact of exchange rate movement on cash — — — 1,128 — 1,128 Net decrease in cash and cash equivalents — (44,657 ) (5,974 ) (7,197 ) — (57,828 ) Cash and cash equivalents at the beginning of the period — 94,692 (4,944 ) 19,677 — 109,425 Cash and cash equivalents at the end of the period $ — $ 50,035 $ (10,918 ) $ 12,480 $ — $ 51,597 PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the year ended December 31, 2015 (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) $ 32,288 $ 32,288 $ 68,217 $ (15,845 ) $ (84,660 ) $ 32,288 Adjustments to reconcile net income (loss) to cash provided by operating activities: Depreciation and amortization expense — 312 51,079 7,009 — 58,400 Fair-value premium on purchased inventory — — 54 — — 54 Non-cash restructuring costs — — — 704 — 704 Non-cash interest expense, net — 13,380 — — — 13,380 Loss on foreign currency transactions — — — 3,166 — 3,166 Stock based compensation — 1,960 — — — 1,960 Deferred income taxes — — (3,612 ) (1,289 ) — (4,901 ) Tax receivable agreement liability adjustment — 12,947 — — — 12,947 Reduction in tax uncertainty, net of valuation allowance — — (199 ) — — (199 ) Equity in subsidiaries' net loss (income) (32,288 ) (52,372 ) — — 84,660 — Other — — (28 ) — — (28 ) Changes in operating assets and liabilities: Accounts receivable, net — — (10,949 ) 6,387 — (4,562 ) Inventories — — 27,963 1,958 — 29,921 Prepaid expenses and other current assets — 1,165 5,348 216 — 6,729 Accounts payable — (4 ) (11,712 ) 1,153 — (10,563 ) Accrued expenses — 1,682 2,452 (798 ) — 3,336 Cash payments on restructuring liabilities — — (201 ) (1,444 ) — (1,645 ) Other — — (1,624 ) — — (1,624 ) Net cash provided by operating activities — 11,358 126,788 1,217 — 139,363 Cash flows from investing activities: Acquisitions, net of cash acquired and outstanding checks assumed — — (21,000 ) — — (21,000 ) Capital expenditures — (2,848 ) (28,181 ) (2,831 ) — (33,860 ) Proceeds from sale of assets — — 85 37 — 122 Net cash used in investing activities — (2,848 ) (49,096 ) (2,794 ) — (54,738 ) Cash flows from financing activities: Payments on long-term debt — (4,300 ) — — — (4,300 ) Proceeds from intercompany investment — 66,189 (76,791 ) 10,602 — — Proceeds from exercises of employee stock options — 2,198 — — — 2,198 Cash payments on tax receivable agreement — (48 ) — — — (48 ) Debt issuance costs paid — (1,412 ) — — — (1,412 ) Net cash provided by (used in) financing activities — 62,627 (76,791 ) 10,602 — (3,562 ) Impact of exchange rate movement on cash — — — (4,800 ) — (4,800 ) Net increase in cash and cash equivalents — 71,137 901 4,225 — 76,263 Cash and cash equivalents at the beginning of the period — 23,555 (5,845 ) 15,452 — 33,162 Cash and cash equivalents at the end of the period $ — $ 94,692 $ (4,944 ) $ 19,677 $ — $ 109,425 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 — (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 premium — (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

SUMMARY OF SIGNIFICANT ACCOUN38

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) shares in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2016USD ($)segmentshares	Dec. 31, 2015USD ($)segmentshares	Dec. 31, 2014USD ($)shares	Dec. 31, 2013USD ($)
Property and Equipment [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 86,500,000
Number of Reportable Segments | segment		2	2
Cash and Cash Equivalents, at Carrying Value	$ 51,597,000	$ 51,597,000	$ 109,425,000	$ 33,162,000	$ 69,801,000
Advertising Expense		14,000,000	15,100,000	15,300,000
Foreign Currency Cash Flow Hedge Derivative at Fair Value, Net			962,000
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	858,000	858,000	829,000	1,294,000	$ 0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net		$ 29,000	(465,000)	$ 1,294,000
Purchase Commitment, Remaining Minimum Amount Committed			$ 116,500,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares		0.1	0.1	0.1
Depreciation expense		$ 31,300,000	$ 33,100,000	$ 26,300,000
Proceeds from sale of assets		183,000	122,000	823,000
Accounts Receivable [Abstract]
Accounts receivable, allowances	2,663,000	2,663,000	3,588,000
Inventories [Abstract]
Inventory reserves balance			8,400,000	8,300,000
Decrease (increase) in inventory reserve		(100,000)
Long Lived Assets [Abstract]
Asset impairment charges		0	0
Debt Issuance Costs [Abstract]
Debt issuance cost net of accumulated amortization	16,500,000	16,500,000	22,200,000
Liquidity [Abstract]
Aggregate indebtedness	836,086,000	836,086,000	975,531,000
Line of Credit Facility, Remaining Borrowing Capacity			213,100,000
Additional amount reflecting	0	0
Letters of credit and priority payable reserves	9,700,000	9,700,000
Foreign Currency [Abstract]
Gain from foreign currency transactions		299,000	(3,166,000)	(992,000)
Currency translation		2,950,000	(14,690,000)	(9,681,000)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax		(21,421,000)	(6,731,000)	2,950,000
Currency translation		2,950,000	(14,690,000)	(9,681,000)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	(18,471,000)	(18,471,000)	(21,421,000)	(6,731,000)
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		(15,974,000)	(14,538,000)	(6,164,000)
Minimum pension liability for actuarial gain (loss)		295,000	(1,436,000)	(8,374,000)
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	(15,679,000)	(15,679,000)	(15,974,000)	(14,538,000)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Accumulated Other Comprehensive Income (Loss)		(36,566,000)	(19,975,000)	(3,214,000)
Other Comprehensive Income (Loss), Net of Tax		3,274,000	(16,591,000)	(16,761,000)
Accumulated Other Comprehensive Income (Loss)	(33,292,000)	(33,292,000)	(36,566,000)	(19,975,000)
Amortization of Financing Costs		$ 3,300,000	$ 3,100,000	4,000,000
Foreign Currency Cash Flow Hedge Liability at Fair Value				$ 829,000
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)		13.10%	11.60%	12.00%
Accounts Receivable [Member]
Concentration of Credit Risk [Abstract]
Concentration of sales to largest customer (in hundredths)		14.40%	14.30%
2014 cap collar agreement [Member] [Member]
Property and Equipment [Line Items]
Derivative, Notional Amount	31,700,000	$ 31,700,000		$ 45,800,000
Gain on Derivative Instruments, Pretax		200,000	$ 5,500,000	$ 400,000
Valuation Allowance, Other Tax Carryforward [Member]
Property and Equipment [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		31,300,000
Valuation Allowance, Operating Loss Carryforwards [Member]
Property and Equipment [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	5,100,000	55,200,000
Long-term Debt [Member]
Debt Issuance Costs [Abstract]
Unamortized Debt Issuance Expense	14,200,000	14,200,000	19,300,000
Other Noncurrent Assets [Member]
Debt Issuance Costs [Abstract]
Unamortized Debt Issuance Expense	$ 2,300,000	$ 2,300,000	$ 2,900,000

SUMMARY OF SIGNIFICANT ACCOUN39

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value Disclosure (Details) - USD ($) $ in Thousands, shares in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0.1	0.1	0.1
Quoted Prices in Active Markets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		$ 676,000	$ 585,000
Quoted Prices in Active Markets (Level 1) [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		676,000	585,000
Quoted Prices in Active Markets (Level 1) [Member] | Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		260,757	411,913
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	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		260,757	411,913
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	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	0
Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		908,175	1,072,475
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	650,000
Carrying Value [Member] | Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		258,175	422,475
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		936,757	996,913
Estimate of Fair Value Measurement [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		676,000	585,000
Estimate of Fair Value Measurement [Member] | Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		$ 260,757	$ 411,913

ACQUISITIONS Canyon Stone (Deta

ACQUISITIONS Canyon Stone (Details) - USD ($) $ in Thousands	May 29, 2015	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill		$ 478,514				$ 477,739				$ 478,514	$ 477,739
Net sales		462,293	$ 530,392	$ 510,545	$ 408,614	430,460	$ 530,884	$ 502,334	$ 376,048	1,911,844	1,839,726	$ 1,566,643
Net (loss) income		6,663	$ 54,755	$ 41,646	$ (27,577)	9,064	$ 41,711	$ 30,372	$ (48,859)	75,487	32,288	(31,269)
Canyon Stone [Member]
Business Acquisition [Line Items]
Business Acquisition, Effective Date of Acquisition	May 29, 2015
Payments to Acquire Businesses, Gross	$ 21,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	1,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	3,559
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory	712
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets	41
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	2,019
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	9,300
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	2,273
Business Combination, Contingent Consideration, Liability						800					800
Net sales											17,600
Net (loss) income											800
Business Acquisition, Pro Forma Revenue											1,850,993	1,590,669
Business Acquisition, Pro Forma Net Income (Loss)											(32,712)	28,608
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed										300	100
Siding, Fencing and Stone [Member]
Business Acquisition [Line Items]
Goodwill		$ 348,553				$ 347,958				348,553	347,958	344,048
Net sales										$ 886,851	$ 840,118	$ 801,601
Siding, Fencing and Stone [Member] | Canyon Stone [Member]
Business Acquisition [Line Items]
Goodwill	$ 7,600

GOODWILL (Details)

GOODWILL (Details) housing_start in Thousands, $ in Thousands	May 29, 2015USD ($)	Dec. 31, 2016USD ($)segmenthousing_start	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)housing_start	Nov. 26, 2016	Dec. 31, 2015USD ($)	Nov. 28, 2015	Dec. 31, 2014USD ($)	Sep. 19, 2014USD ($)
Goodwill [Line Items]
Number of reporting units | segment		2
Current single family housing starts | housing_start				(780)
Estimated single family housing levels from 2013 to 2012 | housing_start		1,100
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		$ 477,739	$ 477,739	$ 478,514		$ 477,739
Rollforward of goodwill [Abstract]
Goodwill, net		477,739
Goodwill, net		478,514	477,739
Canyon Stone [Member]
Goodwill [Line Items]
Payments to Acquire Businesses, Gross	$ 21,000
Windows and Doors [Member]
Goodwill [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount					48.00%
Goodwill		129,781	132,064	129,961		129,781		$ 132,064
Rollforward of goodwill [Abstract]
Goodwill				457,734		457,554		459,837
Accumulated impairment losses				(327,773)		(327,773)		(327,773)
Goodwill, net		129,781	132,064
Currency translation adjustments		180	1,772
Goodwill, net		129,961	129,781
Windows and Doors [Member] | Simonton [Member]
Goodwill [Line Items]
Goodwill									$ 58,681
Rollforward of goodwill [Abstract]
Goodwill, Acquired During Period			511
Windows and Doors [Member] | Canyon Stone [Member]
Rollforward of goodwill [Abstract]
Goodwill, Acquired During Period			0
Siding, Fencing and Stone [Member]
Goodwill [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount							221.00%
Goodwill		347,958	344,048	348,553		347,958		344,048
Rollforward of goodwill [Abstract]
Goodwill				470,780		470,185		466,275
Accumulated impairment losses				$ (122,227)		$ (122,227)		$ (122,227)
Goodwill, net		347,958	344,048
Currency translation adjustments		595	3,732
Goodwill, net		$ 348,553	347,958
Siding, Fencing and Stone [Member] | Simonton [Member]
Rollforward of goodwill [Abstract]
Goodwill, Acquired During Period			0
Siding, Fencing and Stone [Member] | Canyon Stone [Member]
Goodwill [Line Items]
Goodwill	7,600
Rollforward of goodwill [Abstract]
Goodwill, Acquired During Period			$ (7,642)
Goodwill, net	$ 7,600

ACQUISITIONS Simonton (Details)

ACQUISITIONS Simonton (Details) - USD ($) $ in Thousands	May 29, 2015	Sep. 19, 2014	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill			$ 478,514				$ 477,739				$ 478,514	$ 477,739
Valuation Allowances and Reserves, Adjustments											13,000
Net sales			462,293	$ 530,392	$ 510,545	$ 408,614	430,460	$ 530,884	$ 502,334	$ 376,048	1,911,844	1,839,726	$ 1,566,643
Net (loss) income			6,663	$ 54,755	$ 41,646	$ (27,577)	9,064	$ 41,711	$ 30,372	$ (48,859)	75,487	32,288	(31,269)
Canyon Stone [Member]
Business Acquisition [Line Items]
Business Acquisition, Effective Date of Acquisition	May 29, 2015
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	$ 3,559
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory	712
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets	41
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	2,019
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 9,300
Net sales												17,600
Net (loss) income												800
Business Acquisition, Pro Forma Revenue												1,850,993	1,590,669
Business Acquisition, Pro Forma Net Income (Loss)												32,712	(28,608)
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed											300	100
Simonton [Member]
Business Acquisition [Line Items]
Business Acquisition, Effective Date of Acquisition		Sep. 19, 2014
Business Combination, Consideration Transferred		$ 130,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents		(856)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables		37,134
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory		17,742
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets		2,133
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		53,655
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		62,170
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets		426
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable		(49,916)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent		(10,462)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities		$ (40,707)
Valuation Allowances and Reserves, Adjustments												2,800	7,500
Net sales													91,100
Net (loss) income													1,500
Business Acquisition, Pro Forma Revenue													1,793,502
Business Acquisition, Pro Forma Net Income (Loss)													(29,625)
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed												100	900
Ply Gem Industries [Member]
Business Acquisition [Line Items]
New construction sales mix, percentage		54.00%
Repair and remodel sales mix, percent		46.00%
Simonton [Member]
Business Acquisition [Line Items]
New construction sales mix, percentage		68.00%
Repair and remodel sales mix, percent		32.00%
Windows and Doors [Member]
Business Acquisition [Line Items]
New construction sales mix, percentage		80.00%
Repair and remodel sales mix, percent		20.00%
Windows and Doors [Member]
Business Acquisition [Line Items]
Goodwill			$ 129,961				$ 129,781				129,961	129,781	132,064
Net sales											$ 1,024,993	$ 999,608	$ 765,042
Windows and Doors [Member] | Simonton [Member]
Business Acquisition [Line Items]
Goodwill		$ 58,681

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	12 years	12 years
Cost	$ 353,416	$ 352,804
Accumulated Amortization	(249,257)	(224,420)
Net Carrying Value	104,159	128,384
Amortization of intangible assets	25,064	$ 25,306	$ 22,140
Estimated future amortization [Abstract]
2,017	20,703
2,018	19,886
2,019	15,784
2,020	11,104
2,021	$ 6,707
Patents
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	14 years	14 years
Cost	$ 12,770	$ 12,770
Accumulated Amortization	(12,078)	(11,136)
Net Carrying Value	$ 692	$ 1,634
Trademarks/Tradenames
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	12 years	12 years
Cost	$ 117,124	$ 116,965
Accumulated Amortization	(82,723)	(76,249)
Net Carrying Value	$ 34,401	$ 40,716
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	13 years	13 years
Cost	$ 217,861	$ 217,709
Accumulated Amortization	(150,310)	(133,532)
Net Carrying Value	$ 67,551	$ 84,177
Other
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	4 years	5 years
Cost	$ 5,661	$ 5,360
Accumulated Amortization	(4,146)	(3,503)
Net Carrying Value	$ 1,515	$ 1,857

LONG-TERM DEBT - General (Detai

LONG-TERM DEBT - General (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term debt	$ 836,086	$ 975,531
Long-term Debt	840,386	979,831
Long-term Debt, Current Maturities	(4,300)	(4,300)
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	4,300
Long-term Debt, Maturities, Repayments of Principal in Year Two	4,300
Long-term Debt, Maturities, Repayments of Principal in Year Three	4,300
Long-term Debt, Maturities, Repayments of Principal in Year Four	4,300
Long-term Debt, Maturities, Repayments of Principal in Year Five	4,300
Long-term Debt, Maturities, Repayments of Principal after Year Five	886,675
Long-term Debt, Gross	908,175
Senior Secured Asset-Based Revolving Credit Facility due 2016 [Member]
Debt Instrument [Line Items]
Long-term debt	0	0
Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
Long-term Debt	600,065	592,462
Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 240,321	$ 387,369

LONG-TERM DEBT LONG-TERM DEBT -

LONG-TERM DEBT LONG-TERM DEBT - current transactions (Details) - USD ($)

Sep. 19, 2014

Mar. 01, 2014

Feb. 16, 2014

Jan. 30, 2014

Dec. 31, 2016

Dec. 31, 2015

Nov. 05, 2015

Dec. 31, 2014

Nov. 05, 2014

Nov. 01, 2013

Sep. 27, 2012

Feb. 11, 2011

Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 350,000,000

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

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 500,000,000

Debt Instrument, Interest Rate, Stated Percentage

6.50%

Debt Instrument, Unamortized Discount

$ 49,935,000

$ 57,538,000

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

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 300,000,000

$ 250,000,000

Accordion Feature Line Increase, Amount

$ 50,000,000

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

Eight Point Two Five Senior Secured Notes due 2018 [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 800,000,000

Debt Instrument, Interest Rate, Stated Percentage

8.25%

8.25%

Extinguishment of Debt, Amount

705,900,000

Tender Offer Price, Per 1000

1,067.50

Debt Instrument, Early Tender Payment Price, Per 1000

30

Repayments of Long-term Debt

780,200,000

Cumulative early tender premiums

47,600,000

Redemption of debt

$ 50,100,000

Debt Instrument, Redemption Price, Percentage

106.188%

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

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 160,000,000

Extinguishment of Debt, Amount

94,700,000

Tender Offer Price, Per 1000

1,108.36

Debt Instrument, Early Tender Payment Price, Per 1000

30

Repayments of Long-term Debt

107,600,000

Cumulative early tender premiums

$ 10,300,000

Redemption of debt

$ 1,300,000

Debt Instrument, Redemption Price, Percentage

110.179%

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

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 150,000,000

Proceeds from issuance of long-term debt

138,000,000

Debt Instrument, Unamortized Discount

10,100,000

Deferred Finance Costs, Gross

1,900,000

Six Point Five Senior Notes tack on due 2022 [Member] | cash used to fund acquisition [Member]

Debt Instrument [Line Items]

Cash

3,100,000

Six Point Five Senior Notes tack on due 2022 [Member] | cash used to pay down ABL facility [Member]

Debt Instrument [Line Items]

Long-term Line of Credit, Noncurrent

$ 10,000,000

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

Debt Instrument [Line Items]

Accordion Feature Line Increase, Percentage

50.00%

remaining available [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]

Debt Instrument [Line Items]

Accordion Feature Line Increase, Amount

$ 50,000,000

Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 300,000,000

Ply Gem Industries [Member] | Maximum [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

2.00%

Ply Gem Industries [Member] | Minimum [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

1.25%

LONG-TERM DEBT LONG-TERM DEBT46

LONG-TERM DEBT LONG-TERM DEBT - 6.5% Senior Notes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Sep. 19, 2014	Jan. 30, 2014
Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 500,000,000
Debt Instrument, Interest Rate, Effective Percentage			8.39%
Long-term Debt, Required Interest Coverage Ratio	2
Debt Instrument, Minimum Interest Coverage Ratio Required for Incurring Additional Debt	4
Six Point Five Senior Notes tack on due 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 150,000,000
Prior to February 1, 2017 [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
Long-term Debt, Redemption Price, Percentage of Outstanding Principal	100.00%
Prior to February 1, 2017 [Member] | Six Point Five Senior Notes due 2022 [Member] [Member] | Debt Instrument, Redemption, Period One [Member]
Debt Instrument [Line Items]
Long-term Debt, Redemption Price Plus Premium, Percentage of Outstanding Principal	106.50%
Maximum [Member] | Prior to February 1, 2017 [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
Long-term Debt, Authorized Redemption Amount, Percentage of Outstanding Principal at 106 Point 50 Redemption Price	40.00%
equity offering threshold [Member] | Prior to February 1, 2017 [Member] | Six Point Five Senior Notes due 2022 [Member] [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%
Debt Limitation One [Member] | Six Point Five Senior Notes due 2022 [Member] [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
Purchase Money Indebtedness [Member] | Debt Limitation Two [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
Purchase money indebtedness threshold under six point five percent notes	35,000,000
Purchase Money Indebtedness [Member] | Debt Limitation Three [Member] [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
Purchase money indebtedness threshold under six point five percent notes	0.10
Debt of Foreign Subsidiaries [Member] | Debt Limitation Two [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
foreign debt threshold under the six point five percent notes	60,000,000
Debt of Foreign Subsidiaries [Member] | Debt Limitation Three [Member] [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
foreign debt threshold under the six point five percent notes	0.15
General Debt Basket [Member] | Debt Limitation Two [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
general debt basket threshold under the six point five percent notes	75,000,000
General Debt Basket [Member] | Debt Limitation Three [Member] [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
general debt basket threshold under the six point five percent notes	$ 0.20

LONG-TERM DEBT LONG-TERM DEBT47

LONG-TERM DEBT LONG-TERM DEBT - Term Loan Facility (Details) - USD ($)	Jan. 30, 2014	Jan. 30, 2014	Dec. 31, 2016	Dec. 30, 2016	Nov. 04, 2016	Mar. 10, 2016	Dec. 31, 2015	Dec. 31, 2014
Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date		Jan. 30, 2014
Debt Instrument, Face Amount	$ 430,000,000	$ 430,000,000
Debt Instrument, Unamortized Discount	2,200,000	$ 2,200,000					$ 17,854,000	$ 35,106,000
Proceeds from Debt, Net of Issuance Costs	$ 427,900,000
debt instrument, periodic payment, principal, percentage basis							1.00%
Debt Instrument, Interest Rate, Stated Percentage			4.00%
Debt Instrument, Interest Rate, Effective Percentage	8.78%	8.78%
Accordion Feature Line Increase, Remaining Availability			$ 140,000,000
accordion feature line increase ratio threshold			3.75
Long-term Debt, Term Loan Voluntary Repayment			$ 30,000,000		$ 100,000,000	$ 30,000,000
excess cash flow threshold for prepayment			$ 15,000,000
Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			0.50%
Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member] | Libor Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			1.00%
Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member] | Interest Rate Floor [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			1.00%
Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member] | eurocurrency loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			3.00%
Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member] | alternate base rate loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.00%
senior secured debt ratio [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Required secured debt Ratio			0.93
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 One [Member] | Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Required secured debt Ratio			2.50
Option One [Member] | excess cash flow [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
term loan repayment requirements			50.00%
Option Two [Member] | Ply Gem Industries [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Required secured debt Ratio			2
Option Two [Member] | excess cash flow [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
term loan repayment requirements			25.00%
Option Three [Member] [Member] | excess cash flow [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
term loan repayment requirements			0.00%
Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount	$ 1,900,000	$ 1,900,000
Term Loan Facility due 2021 [Member] | Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Term Loan Voluntary Repayment			$ 160,000,000	$ 160,000,000	$ 100,000,000

LONG-TERM DEBT LONG-TERM DEBT48

LONG-TERM DEBT LONG-TERM DEBT - 8.25% Senior Secured Notes (Details) - USD ($)	Mar. 01, 2014	Jan. 30, 2014	Mar. 13, 2011	Feb. 11, 2011	Feb. 28, 2011	Dec. 31, 2016
Eight Point Two Five Senior Secured Notes due 2018 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date				Feb. 11, 2011
Debt Instrument, Face Amount				$ 800,000,000
Debt Instrument, Interest Rate, Stated Percentage				8.25%		8.25%
Extinguishment of Debt, Amount		$ 705,900,000
Tender Offer Price, Per 1000		1,067.50
Debt Instrument, Early Tender Payment Price, Per 1000		$ 30
Debt Instrument, Redemption Price, Percentage	106.188%
11.75% Senior secured notes due 2013 [Member]
Debt Instrument [Line Items]
Extinguishment of Debt, Amount			$ 400,000		$ 724,600,000

LONG-TERM DEBT LONG-TERM DEBT49

LONG-TERM DEBT LONG-TERM DEBT - Senior secuired asset based revolving credit facility (Details) - USD ($)	3 Months Ended	12 Months Ended
	Apr. 02, 2016	Dec. 31, 2016	Dec. 31, 2015	Nov. 05, 2015	Nov. 05, 2014	Nov. 01, 2013
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity			$ 213,100,000
Long-term Line of Credit		$ 0
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 350,000,000
Debt Issuance Cost		1,500,000
Line of Credit Facility, Current Borrowing Capacity		340,300,000
Line of Credit Facility, Remaining Borrowing Capacity		213,100,000
Long-term Line of Credit		0
Letters of Credit Outstanding, Amount		9,700,000
Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 300,000,000	$ 250,000,000
Accordion Feature Line Increase, Amount					$ 50,000,000
remaining available [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Accordion Feature Line Increase, Amount				$ 50,000,000
Ply Gem Canada [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 50,000,000
Percentage of equity guaranteed by parent company		35.00%
Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 300,000,000
Line of Credit Facility, Interest Rate During Period		1.90%
Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.50%
Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Eurodollar [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.50%
Ply Gem Industries [Member] | initial base rate [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.50%
Maximum [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.00%
Minimum [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.25%
Option Two [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.25%
Threshold for fee calculation [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [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 One [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.375%
Fixed Charge Coverage Ratio [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Long-term Debt, Required Interest Coverage Ratio		1
Option One [Member] | Cash Dominion Requirement [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, thresholds excess availability must exceed		12.50%
Option One [Member] | Fixed Charge Coverage Ratio [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, thresholds excess availability must exceed		10.00%
Option Two [Member] | Cash Dominion Requirement [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, Excess Availability	$ 27,500,000	$ 30,000,000
Option Two [Member] | Fixed Charge Coverage Ratio [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, Excess Availability		$ 25,000,000
Option Three [Member] [Member] | Cash Dominion Requirement [Member] | Ply Gem Industries [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]
Debt Instrument [Line Items]
Debt Instrument, Excess Availability length		5 years

LONG-TERM DEBT LONG-TERM DEBT50

LONG-TERM DEBT LONG-TERM DEBT - 9.375% Senior notes (Details) - Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member] - USD ($)	Feb. 16, 2014	Jan. 30, 2014	Sep. 27, 2012
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 160,000,000
Extinguishment of Debt, Amount		$ 94,700,000
Tender Offer Price, Per 1000		1,108.36
Debt Instrument, Early Tender Payment Price, Per 1000		$ 30
Redemption price	1
make whole premium	110.179%

LONG-TERM DEBT - Extinguishment

LONG-TERM DEBT - Extinguishment of Debt (Details) - USD ($)	Jan. 30, 2014	Dec. 31, 2016	Oct. 01, 2016	Apr. 02, 2016	Sep. 27, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 30, 2016	Nov. 04, 2016	Mar. 10, 2016
Extinguishment of Debt [Line Items]
Gains (Losses) on Extinguishment of Debt						$ 11,700,000
Loss on modification or extinguishment of debt		$ 7,100,000	$ 2,300,000	$ 2,400,000		11,747,000	$ 0	$ 21,364,000
Loss on extinguishment of debt:						0	0	(15,588,000)
Loss on modification of debt:						(11,747,000)	0	(5,776,000)
Gain (loss) on modification or extinguishment of debt		(7,100,000)	$ (2,300,000)	$ (2,400,000)		(11,747,000)	0	(21,364,000)
Maturities of Long-term Debt [Abstract]
2,014		4,300,000				4,300,000
2,015		4,300,000				4,300,000
2,016		4,300,000				4,300,000
2,017		4,300,000				4,300,000
2,018		4,300,000				4,300,000
Thereafter		886,675,000				886,675,000
Long-term Debt, Gross		908,175,000				908,175,000
Long-term Debt		840,386,000				840,386,000	979,831,000
debt discount created from January 2014 refinancing [Member] | Six Point Five Senior Notes Due 2022 and Term Loan Facility Due 2021 [Member]
Extinguishment of Debt [Line Items]
Cumulative early tender premiums	$ 52,600,000
9% Senior subordinated notes [Member]
Extinguishment of Debt [Line Items]
Loss on modification or extinguishment of debt							0	(21,400,000)
Gain (loss) on modification or extinguishment of debt							0	21,400,000
Eight Point Two Five Senior Secured Notes due 2018 [Member]
Extinguishment of Debt [Line Items]
Loss on modification or extinguishment of debt						11,700,000
Gain (loss) on modification or extinguishment of debt						(11,700,000)
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					$ (4,800,000)	0	0	(4,773,000)
Write-off of unamortized debt issuance costs						0	0	(2,067,000)
Maturities of Long-term Debt [Abstract]
Debt Instrument, Unamortized Discount	34,400,000
Unamortized Debt Issuance Expense	14,900,000
Term Loan Facility due 2021 [Member]
Extinguishment of Debt [Line Items]
Unamortized discount expensed during period					(300,000)	0	0	(255,000)
Write-off of unamortized debt issuance costs						(2,372,000)	0	0
Maturities of Long-term Debt [Abstract]
Debt Instrument, Unamortized Discount	1,900,000
Term Loan Facility due 2021 [Member] | Six Point Five Senior Notes due 2022 [Member] [Member]
Extinguishment of Debt [Line Items]
Cumulative early tender premiums	61,100,000
Transaction costs	14,700,000
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					(8,500,000)	0	0	(8,493,000)
Write-off of unamortized debt issuance costs					(2,100,000)
eight point two five senior and nine point three seven five senior unsecured [Member] | modification of debt [Member]
Extinguishment of Debt [Line Items]
Write-off of unamortized debt issuance costs					$ (300,000)
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:						0	0	(302,000)
Third party fees for Term Loan Facility [Member]
Extinguishment of Debt [Line Items]
Loss on modification of debt:						0	0	(5,474,000)
Term Loan Facility due 2021 [Member]
Extinguishment of Debt [Line Items]
Long-term Debt, Term Loan Voluntary Repayment		30,000,000				30,000,000				$ 100,000,000	$ 30,000,000
Maturities of Long-term Debt [Abstract]
Long-term Debt		240,321,000				240,321,000	387,369,000
Debt Instrument, Unamortized Discount	2,200,000						17,854,000	35,106,000
Term Loan Facility due 2021 [Member] | Term Loan Facility due 2021 [Member]
Extinguishment of Debt [Line Items]
Long-term Debt, Term Loan Voluntary Repayment		160,000,000				160,000,000			$ 160,000,000	$ 100,000,000
Nine Point Three Seven Five Senior Unsecured Notes Due 2017 [Member]
Extinguishment of Debt [Line Items]
Cumulative early tender premiums	10,300,000
Extinguishment of Debt, Amount	$ 94,700,000
Six Point Five Senior Notes due 2022 [Member] [Member]
Maturities of Long-term Debt [Abstract]
Long-term Debt		$ 600,065,000				$ 600,065,000	592,462,000
Debt Instrument, Unamortized Discount							$ 49,935,000	57,538,000
Ply Gem Industries [Member] | Base Rate [Member] | Term Loan Facility due 2021 [Member]
Extinguishment of Debt [Line Items]
Debt Instrument, Basis Spread on Variable Rate						0.50%
Ply Gem Industries [Member] | Base Rate [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Extinguishment of Debt [Line Items]
Debt Instrument, Basis Spread on Variable Rate						0.50%
Ply Gem Industries [Member] | Base Rate [Member] | initial base rate [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Extinguishment of Debt [Line Items]
Debt Instrument, Basis Spread on Variable Rate						0.50%
Term Loan Facility due 2021 [Member] | Term Loan Facility due 2021 [Member]
Extinguishment of Debt [Line Items]
Unamortized discount expensed during period						$ (9,375,000)		$ 0

DEFINED CONTRIBUTION PLANS (Det

DEFINED CONTRIBUTION PLANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), Minimum Pension Liability, before Tax	$ 18,817	$ 19,271
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), Net Gains (Losses), before Tax	(18,817)	(19,271)
Defined Benefit Plan, Contributions by Employer	$ 600	1,800
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	6.00%
Defined Contribution Plan, Cost Recognized	$ 3,700	$ 3,600	$ 2,200
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)	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)pension_plan	Dec. 31, 2014USD ($)
Defined Benefit Plan Disclosure [Line Items]
Number of separate pension plans | pension_plan					2
Change in projected benefit obligation [Roll Forward]
Projected benefit obligation at end of year	$ 47,138,000	$ 47,652,000	$ 48,263,000
Service cost	0	0	0
Interest cost	1,914,000	1,996,000	1,914,000
Actuarial (gain) loss	(227,000)	(618,000)
Benefits and expenses paid	(2,201,000)	(1,989,000)
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	31,972,000	33,183,000
Actual return on plan assets	1,060,000	(975,000)
Employer and participant contributions	647,000	1,753,000
Benefits and expenses paid	(2,201,000)	(1,989,000)
Fair value of plan assets at end of year	31,478,000	31,972,000	33,183,000
Funded status and financial position:
Fair value of plan assets	31,972,000	33,183,000	33,183,000	$ 31,478,000	$ 31,972,000	$ 33,183,000
Benefit obligation at end of year	$ 47,138,000	$ 47,652,000	$ 48,263,000	47,138,000	47,652,000	$ 48,263,000
Funded status				(15,660,000)	(15,680,000)
Amount recognized in the balance sheet consists of:
Current liability				(1,753,000)	(647,000)
Noncurrent liability				(13,907,000)	(15,033,000)
Liability recognized in the balance sheet				(15,660,000)	(15,680,000)
Accumulated benefit obligation for the combined plans				47,138,000	47,652,000
Accumulated Other Comprehensive Loss
Initial net asset (obligation)				0	0
Prior service credit (cost)				0	0
Net loss				18,817,000	19,271,000
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), Minimum Pension Liability, before Tax				$ 18,817,000	$ 19,271,000
Actuarial assumptions
Discount rate for projected benefit obligation				3.97%	4.18%	3.80%
Discount rate for pension costs	4.18%	4.25%	4.75%
Expected long-term average return on plan assets	7.00%	7.00%	7.00%
Net periodic benefit costs
Service cost	$ 0	$ 0	$ 0
Interest cost	1,914,000	1,996,000	1,914,000
Expected return on plan assets	(2,176,000)	(2,309,000)	(2,269,000)
Amortization of loss	1,348,000	1,192,000	491,000
Net periodic benefit expense	$ 1,086,000	$ 879,000	136,000
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	$ 31,972,000	$ 33,183,000	33,183,000	$ 31,478,000	$ 31,972,000	$ 33,183,000
Defined Benefit Plan, Contributions by Employer	600,000	1,800,000
Expected cash contributions	(1,753,000)
Benefit plan payments
2,013				2,252,000
2,014				2,373,000
2,015				2,451,000
2,016				2,565,000
2,017				2,624,000
2018-2022				14,028,000
Projected benefit obligation relating to unfunded plan				319,000	323,000
Supplemental Executive Retirement Plan expense	13,618	15,500	$ 15,000
Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	31,972,000
Fair value of plan assets at end of year	31,478,000	31,972,000
Funded status and financial position:
Fair value of plan assets	31,972,000	31,972,000		31,478,000	31,972,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	31,972,000	31,972,000		31,478,000	31,972,000
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 beginning of year	14,373,000
Fair value of plan assets at end of year	14,228,000	14,373,000
Funded status and financial position:
Fair value of plan assets	14,373,000	14,373,000		14,228,000	14,373,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	14,373,000	14,373,000		14,228,000	14,373,000
Significant Other Observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	17,599,000
Fair value of plan assets at end of year	17,250,000	17,599,000
Funded status and financial position:
Fair value of plan assets	17,599,000	17,599,000		17,250,000	17,599,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	17,599,000	17,599,000		17,250,000	17,599,000
Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	$ 0	$ 0		$ 0	$ 0
U.S. Large Cap Funds [Member]
Pension assets
Target Allocation	25.00%	25.00%
Actual Allocation				21.60%	21.50%
Weighted Average Expected Long-Term Rate of Return	4.20%	2.00%
U.S. Large Cap Funds [Member] | Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	$ 6,877,000
Fair value of plan assets at end of year	6,784,000	$ 6,877,000
Funded status and financial position:
Fair value of plan assets	6,877,000	6,877,000		$ 6,784,000	$ 6,877,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	6,877,000	6,877,000		6,784,000	6,877,000
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 beginning of year	6,877,000
Fair value of plan assets at end of year	6,784,000	6,877,000
Funded status and financial position:
Fair value of plan assets	6,877,000	6,877,000		6,784,000	6,877,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	6,877,000	6,877,000		6,784,000	6,877,000
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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	0	0		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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	$ 0	$ 0		$ 0	$ 0
U.S. Mid Cap Funds [Member]
Pension assets
Target Allocation	5.00%	5.00%
Actual Allocation				7.90%	8.10%
Weighted Average Expected Long-Term Rate of Return	0.70%	0.50%
U.S. Mid Cap Funds [Member] | Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	$ 2,604,000
Fair value of plan assets at end of year	2,477,000	$ 2,604,000
Funded status and financial position:
Fair value of plan assets	2,604,000	2,604,000		$ 2,477,000	$ 2,604,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	2,604,000	2,604,000		2,477,000	2,604,000
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 beginning of year	1,357,000
Fair value of plan assets at end of year	1,226,000	1,357,000
Funded status and financial position:
Fair value of plan assets	1,357,000	1,357,000		1,226,000	1,357,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	1,357,000	1,357,000		1,226,000	1,357,000
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 beginning of year	1,247,000
Fair value of plan assets at end of year	1,251,000	1,247,000
Funded status and financial position:
Fair value of plan assets	1,247,000	1,247,000		1,251,000	1,247,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	1,247,000	1,247,000		1,251,000	1,247,000
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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	$ 0	$ 0		$ 0	$ 0
U.S. Small Cap Funds [Member]
Pension assets
Target Allocation	3.00%	3.00%
Actual Allocation				3.00%	2.90%
Weighted Average Expected Long-Term Rate of Return	0.50%	0.30%
U.S. Small Cap Funds [Member] | Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	$ 938,000
Fair value of plan assets at end of year	931,000	$ 938,000
Funded status and financial position:
Fair value of plan assets	938,000	938,000		$ 931,000	$ 938,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	938,000	938,000		931,000	938,000
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 beginning of year	467,000
Fair value of plan assets at end of year	470,000	467,000
Funded status and financial position:
Fair value of plan assets	467,000	467,000		470,000	467,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	467,000	467,000		470,000	467,000
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 beginning of year	471,000
Fair value of plan assets at end of year	461,000	471,000
Funded status and financial position:
Fair value of plan assets	471,000	471,000		461,000	471,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	471,000	471,000		461,000	471,000
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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	$ 0	$ 0		$ 0	$ 0
International Equity [Member]
Pension assets
Target Allocation	15.00%	15.00%
Actual Allocation				14.80%	14.70%
Weighted Average Expected Long-Term Rate of Return	1.00%	1.30%
International Equity [Member] | Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	$ 4,702,000
Fair value of plan assets at end of year	4,662,000	$ 4,702,000
Funded status and financial position:
Fair value of plan assets	4,702,000	4,702,000		$ 4,662,000	$ 4,702,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	4,702,000	4,702,000		4,662,000	4,702,000
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 beginning of year	4,702,000
Fair value of plan assets at end of year	4,662,000	4,702,000
Funded status and financial position:
Fair value of plan assets	4,702,000	4,702,000		4,662,000	4,702,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	4,702,000	4,702,000		4,662,000	4,702,000
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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	0	0		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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	0	0		0	0
Domestic Bond Funds [Member] | Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	14,340,000
Fair value of plan assets at end of year	13,954,000	14,340,000
Funded status and financial position:
Fair value of plan assets	14,340,000	14,340,000		13,954,000	14,340,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	14,340,000	14,340,000		13,954,000	14,340,000
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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	0	0		0	0
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 beginning of year	14,340,000
Fair value of plan assets at end of year	13,954,000	14,340,000
Funded status and financial position:
Fair value of plan assets	14,340,000	14,340,000		13,954,000	14,340,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	14,340,000	14,340,000		13,954,000	14,340,000
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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	0	0		0	0
Commodity Funds [Member] | Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	1,541,000
Fair value of plan assets at end of year	1,584,000	1,541,000
Funded status and financial position:
Fair value of plan assets	1,541,000	1,541,000		1,584,000	1,541,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	1,541,000	1,541,000		1,584,000	1,541,000
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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	0	0		0	0
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 beginning of year	1,541,000
Fair value of plan assets at end of year	1,584,000	1,541,000
Funded status and financial position:
Fair value of plan assets	1,541,000	1,541,000		1,584,000	1,541,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	1,541,000	1,541,000		1,584,000	1,541,000
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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	0	0		0	0
Cash and Equivalents [Member] | Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	970,000
Fair value of plan assets at end of year	1,086,000	970,000
Funded status and financial position:
Fair value of plan assets	970,000	970,000		1,086,000	970,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	970,000	970,000		1,086,000	970,000
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 beginning of year	970,000
Fair value of plan assets at end of year	1,086,000	970,000
Funded status and financial position:
Fair value of plan assets	970,000	970,000		1,086,000	970,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	970,000	970,000		1,086,000	970,000
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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	0	0		0	0
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 beginning of year	0
Fair value of plan assets at end of year	0	0
Funded status and financial position:
Fair value of plan assets	0	0		0	0
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	$ 0	$ 0		$ 0	$ 0
Fixed Income Funds [Member]
Pension assets
Target Allocation	45.00%	45.00%
Actual Allocation				44.30%	44.90%
Weighted Average Expected Long-Term Rate of Return	0.50%	2.30%
Other Investments [Member]
Pension assets
Target Allocation	7.00%	7.00%
Actual Allocation				8.40%	7.90%
Weighted Average Expected Long-Term Rate of Return	0.10%	0.60%

COMMITMENTS AND CONTINGENCIES54

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Loss Contingencies [Line Items]
Other Employee Related Liabilities	$ 10,000	$ 5,900
Deferred Compensation Arrangement with Individual, Recorded Liability	6,300	3,100
Future minimum rental obligations for non-cancellable lease	120,900
Lease Obligations [Abstract]
2,014	28,887
2,015	22,314
2,016	18,528
2,017	14,310
2,018	11,580
Thereafter	25,255
Sublease Income [Abstract]
2,014	396
2,015	404
2,016	412
2,017	420
2,018	428
Thereafter	1,337
Total rental expenses	37,300	37,600	$ 34,600
Indemnification [Abstract]
Receivable related to indemnification	1,400	1,800
Current liabilities	500	500
Long-term liabilities	900	1,300
Product claim liabilities	138	138
Multiemployer pension plan withdrawal liability	808	960
Other	500	664
Liabilities for contingency	$ 1,446	$ 1,762
Multiemployer plans discount rate (in hundredths)	3.97%	4.18%	3.80%
Warranty claims [Abstract]
Warranty liabilities, Current	$ 19,718	$ 16,619
Warranty liabilities , Noncurrent	57,575	59,943
Change in the Company's warranty liabilities [Roll Forward]
Product Warranty Accrual, Preexisting, Increase (Decrease)	0	(7,761)	$ (3,021)
Environmental [Abstract]
Environmental remediation estimate			1,800
Environmental liability within current liabilities	300	300
Environmental liability within other long-term liabilities	1,100	1,200
Litigation Settlement, Amount			(5,000)
Warranty claims [Member]
Change in the Company's warranty liabilities [Roll Forward]
Balance, beginning of period	76,562	84,423	42,466
Warranty expense during period	22,266	21,264	15,177
Settlements made during period	(21,549)	(21,464)	(18,434)
Balance, end of period	77,279	76,562	84,423
warranty accruals acquired in acquisition [Member]
Change in the Company's warranty liabilities [Roll Forward]
Balance, beginning of period	100	48,235
Balance, end of period	0	$ 100	$ 48,235
Multiemployer Pension Plan [Member]
Indemnification [Abstract]
Quarterly contribution to pension fund through 2018	100
Ply Gem Canada [Member]
Environmental [Abstract]
Environmental liability within current liabilities	100
indemnification of liabilities in excess of [Member]
Indemnification [Abstract]
Other	2,500
attorney fees [Member]
Environmental [Abstract]
Litigation Settlement, Amount	2,500
class action settlement [Member]
Environmental [Abstract]
Loss Contingency, Estimate of Possible Loss	1,400
Other Current Liabilities [Member] | class action settlement [Member]
Environmental [Abstract]
Loss Contingency, Estimate of Possible Loss	700
Other Noncurrent Liabilities [Member] | class action settlement [Member]
Environmental [Abstract]
Loss Contingency, Estimate of Possible Loss	700
Windows and Doors [Member]
Indemnification [Abstract]
Liabilities for contingency	1,000
Simonton [Member]
Indemnification [Abstract]
Liabilities for contingency	$ 900

ACCRUED EXPENSES AND OTHER LO55

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Restructuring Cost and Reserve [Line Items]
Asset impairment charges	$ 0	$ 0
Accrued expenses [Abstract]
Insurance	8,297,000	9,347,000
Employee compensation and benefits	27,749,000	20,381,000
Sales and marketing	59,655,000	50,405,000
Product warranty	19,718,000	16,619,000
Accrued freight	2,146,000	1,445,000
Accrued interest	17,977,000	17,808,000
Accrued environmental liability	434,000	430,000
Accrued pension	1,753,000	647,000
Accrued sales returns and discounts	1,199,000	3,368,000
Accrued taxes	4,966,000	5,575,000
Estimated Litigation Liability, Current	2,575,000	700,000
Estimated Litigation Liability, Current	731,000	829,000
Other	22,546,000	26,237,000
Accrued expenses	169,015,000	152,962,000
Other long-term liabilities [Abstract]
Insurance	605,000	1,237,000
Pension liabilities	13,907,000	15,033,000
Multi-employer pension withdrawal liability	808,000	960,000
Product warranty	57,575,000	59,943,000
Long-term product claim liability	138,000	138,000
Long-term environmental liability	1,158,000	1,211,000
Liabilities for tax uncertainties	3,925,000	2,866,000
Other	7,548,000	8,676,000
Other long-term liabilities	86,395,000	90,893,000
Long term incentive plan expense	7,300,000	3,900,000
Other Employee Related Liabilities	10,000,000	5,900,000
Other Employee Related Liabilities, Current	6,300,000	3,100,000
other employee related liabilities, noncurrent	3,700,000	2,800,000
payments for restructuring and integration	$ 500,000	$ 1,600,000	$ 5,000,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Table [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 86,500
Reversal of Unrecognized Tax Benefits		$ 200
Summary of components of earnings (loss) before provision (benefit) for income taxes [Abstract]
Domestic	35,258	47,901	$ (9,685)
Foreign	(11,766)	(16,301)	(21,689)
Income (loss) before benefit from income taxes	23,492	31,600	(31,374)
Federal [Abstract]
Current	1,043	692	0
Deferred	(54,692)	(2,833)	(6,962)
Total federal income taxes	(53,649)	(2,141)	(6,962)
State [Abstract]
Current	4,674	2,688	2,354
Deferred	(2,020)	(779)	324
Total state income taxes	2,654	1,909	2,678
Foreign [Abstract]
Current	277	833	(86)
Deferred	(1,277)	(1,289)	4,265
Total foreign income taxes	(1,000)	(456)	4,179
Total	$ (51,995)	$ (688)	$ (105)
Effective income tax rate (in hundredths)	221.30%	2.20%	0.30%
Reconciliation of federal statutory income tax rate to the effective tax rate [Abstract]
Income tax provision (benefit) at the federal statutory rate	$ 8,222	$ 11,060	$ (10,981)
Net change from statutory rate [Abstract]
State income tax benefit, net of federal income tax benefit	5,937	4,986	641
Taxes at non-U.S. statutory rate	348	(153)	(48)
Additional provisions/reversals of uncertain tax positions	187	(116)	131
Canadian rate differential	808	1,284	2,015
income tax reconciliation, attribute	(3,118)	3,118	0
income tax reconciliation, tax receivable agreement	21,306	4,531	(220)
effective tax reconciliation, alternative minimum tax	1,483	1,298	0
effective tax rate reconciliation, minimum tax credit	(1,483)	(1,298)	0
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Meals and Entertainment, Amount	675	595	0
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Amount	599	0	0
Effective Income Tax Rate Reconciliation, Tax Credit, Amount	(438)	0	0
Other, net	418	902	419
Total	(51,995)	(688)	(105)
Deferred tax assets:
Accounts receivable	824	1,075
Insurance reserves	3,302	3,925
Warranty reserves	26,826	26,397
Pension accrual	6,292	6,426
Deferred compensation	10,946	10,803
Inventories	4,898	4,473
Federal, net operating loss carry-forwards	48,732	78,900
State, net operating loss carry-forwards	10,496	13,507
Related party interest	18,055	32,820
Other assets, net	10,312	9,428
Valuation allowance	(22,889)	(109,361)
Total deferred tax assets	132,144	90,048
Deferred tax liabilities:
Property and equipment, net	(27,589)	(24,387)
Intangible assets, net	(36,894)	(44,032)
Deferred financing	(18,063)	(25,964)
deferred tax liability, attribute reduction	0	3,456
Other liabilities, net	(1,973)	(2,335)
Total deferred tax liabilities	(84,519)	(100,174)
Deferred Tax Assets, Net	47,625
Deferred Tax Liabilities, Net		(10,126)
Domestic Tax Authority [Member]
Net change from statutory rate [Abstract]
Valuation allowance-US	(88,653)	(30,446)	(1,851)
Foreign Tax Authority [Member]
Net change from statutory rate [Abstract]
Valuation allowance-US	1,714	3,551	$ 9,789
deferred taxes on professional fees [Member]
Deferred tax assets:
Other assets, net	2,031	1,550
Environmental Issue [Member]
Deferred tax assets:
Other assets, net	576	591
foreign jurisdiction [Member]
Income Tax Table [Line Items]
deferred tax assets, non-capital losses	$ 11,743	$ 9,514
Minimum [Member]
Income Tax Table [Line Items]
Open Tax Year	2,016
Maximum [Member]
Income Tax Table [Line Items]
Open Tax Year	2,008

INCOME TAXES - Cancellation Of

INCOME TAXES - Cancellation Of Indetedness (Details) - 8.25% senior secured notes due 2018 [Member] - USD ($) $ in Millions	Jan. 30, 2014	Dec. 31, 2016	Feb. 11, 2011
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 800
Debt Instrument, Interest Rate, Stated Percentage		8.25%	8.25%
Extinguishment of Debt, Amount	$ 705.9

INCOME TAXES - Valuation Allowa

INCOME TAXES - Valuation Allowance (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Valuation Allowance [Line Items]
Valuation Allowances and Reserves, Adjustments		$ 13,000
Increase (decrease) in valuation allowance		86,500
Goodwill			$ 28,000
Deferred tax liability related to goodwill			6,700
foreign jurisdiction [Member]
Valuation Allowance [Line Items]
deferred tax assets, non-capital losses	$ 11,743	11,743	9,514
Simonton [Member]
Valuation Allowance [Line Items]
Increase (decrease) in valuation allowance		2,800	$ 7,500
Valuation Allowance, Other Tax Carryforward [Member]
Valuation Allowance [Line Items]
Increase (decrease) in valuation allowance		31,300
Valuation Allowance, Operating Loss Carryforwards [Member]
Valuation Allowance [Line Items]
Increase (decrease) in valuation allowance	$ 5,100	$ 55,200

INCOME TAXES - Other Tax Consid

INCOME TAXES - Other Tax Considerations (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 19, 2014	Jan. 30, 2014
Income Tax Examination [Line Items]
Deferred Tax Liabilities, Other	$ 1,973,000	$ 1,973,000	$ 2,335,000
Deferred Tax Assets, Other	10,312,000	10,312,000	9,428,000
tax receivable agreement adjustment		60,874,000	12,947,000	$ (670,000)
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		86,500,000
Tax receivable agreement payable - noncurrent	54,336,000	54,336,000	20,811,000
Tax receivable agreement payable	(79,700,000)	(79,700,000)	(23,800,000)
Tax receivable agreement payable - current	25,383,000	25,383,000	3,005,000
increase (decrease) in taxable income			115,900,000
Tax uncertainties [Abstract]
Unrecognized tax benefits that would impact effective tax rate	1,500,000	1,500,000
Liabilities for tax uncertainties	3,925,000	3,925,000	2,866,000
Interest on uncertain tax positions	1,600,000	1,600,000	1,100,000
Rollforward of gross tax contingencies [Abstract]
Balance at beginning of period		15,910,000	16,518,000
Additions based on tax positions related to current year		208,000	415,000
Additions for tax positions of prior years		603,000	0
Reductions for tax positions of prior years		(13,000)	(859,000)
Settlement or lapse of applicable statutes		(39,000)	(164,000)
Unrecognized tax benefits at ending of period	16,669,000	16,669,000	15,910,000	16,518,000
Reversal of Unrecognized Tax Benefits			200,000
Unrecognized Tax Benefits, Period Increase (Decrease)		100,000
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
Federal [Member]
Income Tax Examination [Line Items]
Net operating loss carry-forwards	175,400,000	175,400,000
State [Member]
Income Tax Examination [Line Items]
Net operating loss carry-forwards	328,300,000	328,300,000
Income Tax Reconciliation, Income Tax Expense (Benefit), at Federal Statutory Income Tax Rate	11,200,000	11,200,000
estimate of maximum liability [Member]
Income Tax Examination [Line Items]
Tax receivable agreement payable	(84,400,000)	(84,400,000)
estimate of maximum liability [Member] | NOL carryovers [Member]
Income Tax Examination [Line Items]
Tax receivable agreement payable	(79,700,000)	(79,700,000)
offering expenses [Member] | IPO deductible expenses [Member]
Income Tax Examination [Line Items]
Tax receivable agreement payable	(4,700,000)	(4,700,000)
deferred taxes on professional fees [Member]
Income Tax Examination [Line Items]
Deferred Tax Assets, Other	2,031,000	2,031,000	1,550,000
Environmental Issue [Member]
Income Tax Examination [Line Items]
Deferred Tax Assets, Other	576,000	$ 576,000	591,000
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			$ 49,935,000	$ 57,538,000
Debt Instrument, Face Amount						$ 500,000,000
Minimum [Member]
Rollforward of gross tax contingencies [Abstract]
Open Tax Year		2,016
Maximum [Member]
Rollforward of gross tax contingencies [Abstract]
Open Tax Year		2,008
Valuation Allowance, Operating Loss Carryforwards [Member]
Income Tax Examination [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 5,100,000	$ 55,200,000

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details)	Dec. 05, 2016shares	Dec. 11, 2015shares	Dec. 28, 2014shares	May 14, 2014shares	Mar. 04, 2014member_of_board_of_directorsshares	Dec. 31, 2016USD ($)member_of_board_of_directors$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of options granted | $ / shares							$ 2.62	$ 4.91
Weighted average assumptions used:
Expected volatility (in hundredths)							34.00%	34.00%
Expected term (in years)							7 years	7 years
Risk-free interest rate (in hundredths)							1.82%	0.63%
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						4 years 4 months 5 days	5 years 2 months 20 days	5 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $						$ 600,000	$ 900,000
Vested options (in shares)						2,324,059	2,221,818
Vesting percentage (in hundredths)						100.00%	100.00%
Total unrecognized compensation expense | $						$ 500,000	$ 1,200,000
Weighted average recognition period of unrecognized compensation expense						1 year 1 month 2 days	1 year 9 months 18 days
Compensation expense | $						$ 800,000	$ 1,700,000	$ 2,000,000
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares						$ 13.96	$ 13.75	$ 13.38
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period						(116,594)	(225,960)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price | $ / shares						$ 9.35	$ 9.75
Weighted average fair value of options granted | $ / shares						$ 0	$ 12.49
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Stock options outstanding at beginning of period (in shares)						2,613,793	2,749,064
Granted						0	287,808
Forfeited or expired (in shares)						(1,666)	(197,119)
Stock options outstanding at end of period (in shares)						2,495,533	2,613,793	2,749,064
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) | $ / shares						$ 13.75
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $						$ 5,729,000	$ 617,000	$ 3,373,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price | $ / shares						$ 12.35	$ 12.35
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 | member_of_board_of_directors					3	4
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				5,240	3,523
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Compensation expense | $						$ 300,000	$ 300,000	$ 300,000
Share-based Compensation Arrangement by Share-based Payment Award, Subsequent Time Period Over Which Award Will be Expensed				8 months	10 months
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	19,420	25,664	23,944
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

STOCK-BASED COMPENSATION - Othe

STOCK-BASED COMPENSATION - Other Share-Based Compensation (Details) $ / shares in Units, $ in Millions	Dec. 05, 2016shares	Dec. 11, 2015shares	Dec. 28, 2014shares	May 14, 2014shares	Mar. 04, 2014member_of_board_of_directorsshares	Dec. 31, 2016USD ($)member_of_board_of_directors$ / shares	Dec. 31, 2015USD ($)$ / shares	Dec. 31, 2014USD ($)
Subsidiary or Equity Method Investee [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options						$ 0.5	$ 1.2
Restricted Stock [Abstract]
Compensation expense						$ 0.8	$ 1.7	$ 2
Employee Stock Option [Member]
Subsidiary or Equity Method Investee [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price | $ / shares						$ 13.95	$ 13.75
December Award [Member] | Restricted Stock [Member]
Phantom stock [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Members of the Board of Directors Receiving Award | member_of_board_of_directors					3	4
Board of Directors [Member] | Restricted Stock [Member]
Restricted Stock [Abstract]
Restricted shares | shares				5,240	3,523
Compensation expense						$ 0.3	$ 0.3	$ 0.3
Phantom stock [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Subsequent Time Period Over Which Award Will be Expensed				8 months	10 months
Board of Directors [Member] | December Award [Member] | Restricted Stock [Member]
Restricted Stock [Abstract]
Restricted shares | shares	19,420	25,664	23,944

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016USD ($)	Oct. 01, 2016USD ($)	Jul. 02, 2016USD ($)	Apr. 02, 2016USD ($)	Dec. 31, 2015USD ($)	Oct. 03, 2015USD ($)	Jul. 04, 2015USD ($)	Apr. 04, 2015USD ($)	Dec. 31, 2016USD ($)segment	Dec. 31, 2015USD ($)segment	Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Loss on modification or extinguishment of debt	$ (7,100)	$ (2,300)		$ (2,400)					$ (11,747)	$ 0	$ (21,364)
Number of Reportable Segments | segment									2	2
Net sales	462,293	$ 530,392	$ 510,545	$ 408,614	$ 430,460	$ 530,884	$ 502,334	$ 376,048	$ 1,911,844	$ 1,839,726	1,566,643
Operating earnings (loss)									168,496	122,532	61,498
Interest expense, net									72,682	74,819	71,186
Depreciation and amortization expense									56,403	58,400	48,463
Income tax expense (benefit)									(51,995)	(688)	(105)
Capital expenditures									36,001	33,860	23,661
Total assets	1,257,741				1,266,572				$ 1,257,741	1,266,572
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									$ 886,851	840,118	801,601
Operating earnings (loss)									157,058	134,654	113,089
Interest expense, net									(16)	(22)	5
Depreciation and amortization expense									25,723	26,539	25,255
Capital expenditures									16,472	11,816	12,581
Total assets	691,930				664,053				691,930	664,053
Windows and Doors [Member]
Segment Reporting Information [Line Items]
Net sales									1,024,993	999,608	765,042
Operating earnings (loss)									43,579	18,195	(27,660)
Interest expense, net									(12)	(17)	(48)
Depreciation and amortization expense									30,516	31,549	22,510
Capital expenditures									17,780	19,196	10,920
Total assets	509,055				498,994				509,055	498,994
Unallocated [Member]
Segment Reporting Information [Line Items]
Operating earnings (loss)									(32,141)	(30,317)	(23,931)
Interest expense, net									72,710	74,858	71,229
Depreciation and amortization expense									164	312	698
Income tax expense (benefit)									(51,995)	(688)	(105)
Capital expenditures									1,749	2,848	$ 160
Total assets	$ 56,756				$ 103,525				$ 56,756	$ 103,525
CANADA
Segment Reporting Information [Line Items]
Canadian sales, net									198.7

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Outstanding aggregate principal amount	$ 164,300,000	$ 4,300,000	$ 855,225,000
Chief executive officer's term of employment	3 years
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	$ 5,000,000	48,000
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
Accrued Liabilities [Member]
Related Party Transaction [Line Items]
Retention Payable	$ 2,800,000	$ 1,400,000

QUARTERLY RESULTS OF OPERATIO64

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Effect of Fourth Quarter Events [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount									$ 86,500
Quarterly results of operations [Abstract]
Net sales	$ 462,293	$ 530,392	$ 510,545	$ 408,614	$ 430,460	$ 530,884	$ 502,334	$ 376,048	1,911,844	$ 1,839,726	$ 1,566,643
Gross profit	103,484	136,800	135,289	86,701	99,907	134,781	124,743	60,281	462,274	419,712	307,801
Net (loss) income	$ 6,663	$ 54,755	$ 41,646	$ (27,577)	$ 9,064	$ 41,711	$ 30,372	$ (48,859)	$ 75,487	$ 32,288	$ (31,269)
Earnings Per Share, Basic	$ 0.10	$ 0.80	$ 0.61	$ (0.40)	$ 0.13	$ 0.61	$ 0.45	$ (0.72)	$ 1.11	$ 0.47	$ (0.46)
Earnings Per Share, Diluted	$ 0.10	$ 0.80	$ 0.61	$ (0.40)	$ 0.13	$ 0.61	$ 0.45	$ (0.72)	$ 1.10	$ 0.47	$ (0.46)
Loss on modification or extinguishment of debt	$ 7,100	$ 2,300		$ 2,400					$ 11,747	$ 0	$ 21,364
Valuation Allowance, Operating Loss Carryforwards [Member]
Effect of Fourth Quarter Events [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 5,100								$ 55,200

GUARANTOR_NON-GUARANTOR FINAN65

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales	$ 462,293	$ 530,392	$ 510,545	$ 408,614	$ 430,460	$ 530,884	$ 502,334	$ 376,048	$ 1,911,844	$ 1,839,726	$ 1,566,643
Cost of products sold									1,449,570	1,420,014	1,258,842
Gross profit	103,484	136,800	135,289	86,701	99,907	134,781	124,743	60,281	462,274	419,712	307,801
Operating expenses:
Selling, general and administrative expenses									268,714	271,874	224,163
Intercompany administrative charges									0	0	0
Amortization of intangible assets									25,064	25,306	22,140
Total operating expenses									293,778	297,180	246,303
Operating earnings									168,496	122,532	61,498
Foreign currency gain (loss)									299	(3,166)	(992)
Intercompany interest									0	0	0
Interest expense									(72,718)	(74,876)	(71,269)
Interest income									36	57	83
tax receivable agreement adjustment									(60,874)	(12,947)	670
Loss on modification or extinguishment of debt	7,100	2,300		2,400					11,747	0	21,364
Intercompany administrative income									0	0	0
Income (loss) before equity in subsidiaries' income (loss)									23,492	31,600	(31,374)
Equity Income In Consolidated Subsidiaries									0	0	0
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest									23,492	31,600	(31,374)
Benefit from income taxes									(51,995)	(688)	(105)
Net income (loss)	$ 6,663	$ 54,755	$ 41,646	$ (27,577)	$ 9,064	$ 41,711	$ 30,372	$ (48,859)	75,487	32,288	(31,269)
Other comprehensive income (loss):
Currency translation									2,950	(14,690)	(9,681)
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									29	(465)	1,294
Minimum pension liability for actuarial gain (loss)									295	(1,436)	(8,374)
Comprehensive income (loss)									78,761	15,697	(48,030)
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
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	0
Loss on modification or extinguishment of debt									0		0
Intercompany administrative income									0	0	0
Income (loss) before equity in subsidiaries' income (loss)									0	0	0
Equity Income In Consolidated Subsidiaries									75,487	32,288	(31,269)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest									75,487	32,288	(31,269)
Benefit from income taxes									0	0	0
Net income (loss)									75,487	32,288	(31,269)
Other comprehensive income (loss):
Currency translation									0	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									0	0	0
Minimum pension liability for actuarial gain (loss)									0	0	0
Comprehensive income (loss)									75,487	32,288	(31,269)
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									32,141	30,317	23,931
Intercompany administrative charges									0	0	0
Amortization of intangible assets									0	0	0
Total operating expenses									32,141	30,317	23,931
Operating earnings									(32,141)	(30,317)	(23,931)
Foreign currency gain (loss)									0	0	0
Intercompany interest									63,716	63,391	60,442
Interest expense									(72,716)	(74,863)	(71,234)
Interest income									6	5	5
tax receivable agreement adjustment									(60,874)	(12,947)	670
Loss on modification or extinguishment of debt									11,747		21,364
Intercompany administrative income									37,667	34,647	23,983
Income (loss) before equity in subsidiaries' income (loss)									(76,089)	(20,084)	(31,429)
Equity Income In Consolidated Subsidiaries									151,576	52,372	160
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest									75,487	32,288	(31,269)
Benefit from income taxes									0	0	0
Net income (loss)									75,487	32,288	(31,269)
Other comprehensive income (loss):
Currency translation									0	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									0	0	0
Minimum pension liability for actuarial gain (loss)									0	0	(3,504)
Comprehensive income (loss)									75,487	32,288	(34,773)
Guarantor Subsidiaries [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales									1,713,112	1,616,407	1,287,810
Cost of products sold									1,298,281	1,249,887	1,039,502
Gross profit									414,831	366,520	248,308
Operating expenses:
Selling, general and administrative expenses									190,444	189,477	135,434
Intercompany administrative charges									32,487	28,704	17,381
Amortization of intangible assets									20,707	20,737	16,806
Total operating expenses									243,638	238,918	169,621
Operating earnings									171,193	127,602	78,687
Foreign currency gain (loss)									0	0	0
Intercompany interest									(59,859)	(59,641)	(56,941)
Interest expense									0	(4)	(32)
Interest income									13	28	30
tax receivable agreement adjustment									0	0	0
Loss on modification or extinguishment of debt									0		0
Intercompany administrative income									0	0	0
Income (loss) before equity in subsidiaries' income (loss)									111,347	67,985	21,744
Equity Income In Consolidated Subsidiaries									0	0	0
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest									111,347	67,985	21,744
Benefit from income taxes									(50,995)	(232)	(4,284)
Net income (loss)									162,342	68,217	26,028
Other comprehensive income (loss):
Currency translation									0	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									0	0	0
Minimum pension liability for actuarial gain (loss)									295	(1,436)	(4,870)
Comprehensive income (loss)									162,637	66,781	21,158
Non-Guarantor Subsidiary [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales									198,732	223,319	278,833
Cost of products sold									151,289	170,127	219,340
Gross profit									47,443	53,192	59,493
Operating expenses:
Selling, general and administrative expenses									46,129	52,080	64,798
Intercompany administrative charges									5,180	5,943	6,602
Amortization of intangible assets									4,357	4,569	5,334
Total operating expenses									55,666	62,592	76,734
Operating earnings									(8,223)	(9,400)	(17,241)
Foreign currency gain (loss)									299	(3,166)	(992)
Intercompany interest									(3,857)	(3,750)	(3,501)
Interest expense									(2)	(9)	(3)
Interest income									17	24	48
tax receivable agreement adjustment									0	0	0
Loss on modification or extinguishment of debt									0		0
Intercompany administrative income									0	0	0
Income (loss) before equity in subsidiaries' income (loss)									(11,766)	(16,301)	(21,689)
Equity Income In Consolidated Subsidiaries									0	0	0
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest									(11,766)	(16,301)	(21,689)
Benefit from income taxes									(1,000)	(456)	4,179
Net income (loss)									(10,766)	(15,845)	(25,868)
Other comprehensive income (loss):
Currency translation									2,950	(14,690)	(9,681)
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									29	(465)	1,294
Minimum pension liability for actuarial gain (loss)									0	0	0
Comprehensive income (loss)									(7,787)	(31,000)	(34,255)
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									(37,667)	(34,647)	(23,983)
Amortization of intangible assets									0	0	0
Total operating expenses									(37,667)	(34,647)	(23,983)
Operating earnings									37,667	34,647	23,983
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	0
Loss on modification or extinguishment of debt									0		0
Intercompany administrative income									(37,667)	(34,647)	(23,983)
Income (loss) before equity in subsidiaries' income (loss)									0	0	0
Equity Income In Consolidated Subsidiaries									(227,063)	(84,660)	31,109
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest									(227,063)	(84,660)	31,109
Benefit from income taxes									0	0	0
Net income (loss)									(227,063)	(84,660)	31,109
Other comprehensive income (loss):
Currency translation									0	0	0
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net									0	0	0
Minimum pension liability for actuarial gain (loss)									0	0	0
Comprehensive income (loss)									$ (227,063)	$ (84,660)	$ 31,109

GUARANTOR_NON-GUARANTOR FINAN66

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Balance Sheet (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current Assets:
Cash and cash equivalents	$ 51,597,000	$ 109,425,000	$ 33,162,000	$ 69,801,000
Accounts receivable, net	209,919,000	195,165,000
Inventories:
Raw materials	69,639,000	64,002,000
Work in process	24,621,000	25,319,000
Finished goods	67,696,000	61,082,000
Total inventory	161,956,000	150,403,000
Prepaid expenses and other current assets	26,850,000	24,647,000
Deferred income taxes	0	11,261,000
Total current assets	450,322,000	490,901,000
Investments in subsidiaries	0	0
Land	8,249,000	8,175,000
Property and Equipment, at cost:
Buildings and improvements	67,951,000	66,321,000
Machinery and equipment	413,565,000	385,750,000
Total property and equipment	489,765,000	460,246,000
Less accumulated depreciation	(324,209,000)	(299,243,000)
Total property and equipment, net	165,556,000	161,003,000
Other Assets:
Intangible assets, net	104,159,000	128,384,000
Goodwill	478,514,000	477,739,000
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	50,347,000	0
Intercompany note receivable	0	0
Other Assets, Noncurrent	8,843,000	8,545,000
Total other assets	641,863,000	614,668,000
Total Assets	(1,257,741,000)	(1,266,572,000)
Current Liabilities:
Accounts payable	75,398,000	74,496,000
Accrued expenses	169,015,000	152,962,000
Tax receivable agreement payable - current	25,383,000	3,005,000
Long-term Debt, Current Maturities	4,300,000	4,300,000
Total current liabilities	274,096,000	234,763,000
Deferred income taxes	2,722,000	21,387,000
Intercompany note payable	0	0
Tax receivable agreement payable - noncurrent	54,336,000	20,811,000
Other long-term liabilities	86,395,000	90,893,000
Long-term debt	836,086,000	975,531,000
Commitments and contingencies
Preferred Stock, Value, Issued	0	0
Stockholders' Equity (Deficit):
Common stock	683,000	681,000
Additional paid-in-capital	751,452,000	749,296,000
(Accumulated deficit) retained earnings	(714,737,000)	(790,224,000)
Accumulated other comprehensive loss	(33,292,000)	(36,566,000)	(19,975,000)	(3,214,000)
Total stockholders' equity (deficit)	4,106,000	(76,813,000)	(96,668,000)	(51,996,000)
Total Liabilities and Stockholder's Deficit	(1,257,741,000)	(1,266,572,000)
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
Total current assets	0	0
Investments in subsidiaries	(4,106,000)	(76,813,000)
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 Tax Assets, Net of Valuation Allowance, Noncurrent	0
Intercompany note receivable	0	0
Other Assets, Noncurrent	0	0
Total other assets	0	0
Total Assets	(4,106,000)	(76,813,000)
Current Liabilities:
Accounts payable	0	0
Accrued expenses	0	0
Tax receivable agreement payable - current	0	0
Long-term Debt, Current Maturities	0	0
Total current liabilities	0	0
Deferred income taxes	0	0
Intercompany note payable	0	0
Tax receivable agreement payable - noncurrent	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	683,000	681,000
Additional paid-in-capital	751,452,000	749,296,000
(Accumulated deficit) retained earnings	(714,737,000)	(790,224,000)
Accumulated other comprehensive loss	(33,292,000)	(36,566,000)
Total stockholders' equity (deficit)	4,106,000	(76,813,000)
Total Liabilities and Stockholder's Deficit	(4,106,000)	(76,813,000)
Issuer Ply Gem Industries, Inc. [Member]
Current Assets:
Cash and cash equivalents	50,035,000	94,692,000	23,555,000	57,800,000
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	1,276,000	944,000
Deferred income taxes		0
Total current assets	51,311,000	95,636,000
Investments in subsidiaries	(231,236,000)	(245,265,000)
Land	0	0
Property and Equipment, at cost:
Buildings and improvements	510,000	0
Machinery and equipment	1,675,000	4,813,000
Total property and equipment	2,185,000	4,813,000
Less accumulated depreciation	(665,000)	(1,755,000)
Total property and equipment, net	1,520,000	3,058,000
Other Assets:
Intangible assets, net	0	0
Goodwill	0	0
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	0
Intercompany note receivable	1,135,073,000	1,104,510,000
Other Assets, Noncurrent	3,925,000	4,831,000
Total other assets	1,138,998,000	1,109,341,000
Total Assets	(960,593,000)	(962,770,000)
Current Liabilities:
Accounts payable	377,000	235,000
Accrued expenses	29,812,000	24,512,000
Tax receivable agreement payable - current	25,383,000	3,005,000
Long-term Debt, Current Maturities	4,300,000	4,300,000
Total current liabilities	59,872,000	32,052,000
Deferred income taxes	0	0
Intercompany note payable	0	0
Tax receivable agreement payable - noncurrent	54,336,000	20,811,000
Other long-term liabilities	6,193,000	11,189,000
Long-term debt	836,086,000	975,531,000
Commitments and contingencies
Preferred Stock, Value, Issued	0	0
Stockholders' Equity (Deficit):
Common stock	683,000	681,000
Additional paid-in-capital	751,452,000	749,296,000
(Accumulated deficit) retained earnings	(714,737,000)	(790,224,000)
Accumulated other comprehensive loss	(33,292,000)	(36,566,000)
Total stockholders' equity (deficit)	4,106,000	(76,813,000)
Total Liabilities and Stockholder's Deficit	(960,593,000)	(962,770,000)
Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	(10,918,000)	(4,944,000)	(5,845,000)	(4,970,000)
Accounts receivable, net	189,983,000	172,560,000
Inventories:
Raw materials	63,829,000	58,400,000
Work in process	23,007,000	23,126,000
Finished goods	54,346,000	47,946,000
Total inventory	141,182,000	129,472,000
Prepaid expenses and other current assets	21,940,000	20,310,000
Deferred income taxes		11,255,000
Total current assets	342,187,000	328,653,000
Investments in subsidiaries	0	0
Land	7,487,000	7,436,000
Property and Equipment, at cost:
Buildings and improvements	63,000,000	61,883,000
Machinery and equipment	392,068,000	364,093,000
Total property and equipment	462,555,000	433,412,000
Less accumulated depreciation	(312,759,000)	(288,542,000)
Total property and equipment, net	149,796,000	144,870,000
Other Assets:
Intangible assets, net	91,748,000	112,173,000
Goodwill	449,366,000	449,366,000
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	50,347,000
Intercompany note receivable	0	0
Other Assets, Noncurrent	4,918,000	3,714,000
Total other assets	596,379,000	565,253,000
Total Assets	(1,088,362,000)	(1,038,776,000)
Current Liabilities:
Accounts payable	64,206,000	60,655,000
Accrued expenses	124,723,000	113,051,000
Tax receivable agreement payable - current	0	0
Long-term Debt, Current Maturities	0	0
Total current liabilities	188,929,000	173,706,000
Deferred income taxes	0	17,470,000
Intercompany note payable	1,026,657,000	1,002,447,000
Tax receivable agreement payable - noncurrent	0	0
Other long-term liabilities	74,835,000	75,911,000
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	236,242,000	370,180,000
(Accumulated deficit) retained earnings	(422,622,000)	(584,964,000)
Accumulated other comprehensive loss	(15,679,000)	(15,974,000)
Total stockholders' equity (deficit)	(202,059,000)	(230,758,000)
Total Liabilities and Stockholder's Deficit	(1,088,362,000)	(1,038,776,000)
Non-Guarantor Subsidiary [Member]
Current Assets:
Cash and cash equivalents	12,480,000	19,677,000	15,452,000	16,971,000
Accounts receivable, net	19,936,000	22,605,000
Inventories:
Raw materials	5,810,000	5,602,000
Work in process	1,614,000	2,193,000
Finished goods	13,350,000	13,136,000
Total inventory	20,774,000	20,931,000
Prepaid expenses and other current assets	3,634,000	3,393,000
Deferred income taxes		6,000
Total current assets	56,824,000	66,612,000
Investments in subsidiaries	0	0
Land	762,000	739,000
Property and Equipment, at cost:
Buildings and improvements	4,441,000	4,438,000
Machinery and equipment	19,822,000	16,844,000
Total property and equipment	25,025,000	22,021,000
Less accumulated depreciation	(10,785,000)	(8,946,000)
Total property and equipment, net	14,240,000	13,075,000
Other Assets:
Intangible assets, net	12,411,000	16,211,000
Goodwill	29,148,000	28,373,000
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent	0
Intercompany note receivable	0	0
Other Assets, Noncurrent	0	0
Total other assets	41,559,000	44,584,000
Total Assets	(112,623,000)	(124,271,000)
Current Liabilities:
Accounts payable	10,815,000	13,606,000
Accrued expenses	14,480,000	15,399,000
Tax receivable agreement payable - current	0	0
Long-term Debt, Current Maturities	0	0
Total current liabilities	25,295,000	29,005,000
Deferred income taxes	2,722,000	3,917,000
Intercompany note payable	108,416,000	102,063,000
Tax receivable agreement payable - noncurrent	0	0
Other long-term liabilities	5,367,000	3,793,000
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	26,464,000	31,611,000
(Accumulated deficit) retained earnings	(36,312,000)	(25,546,000)
Accumulated other comprehensive loss	(19,329,000)	(20,572,000)
Total stockholders' equity (deficit)	(29,177,000)	(14,507,000)
Total Liabilities and Stockholder's Deficit	(112,623,000)	(124,271,000)
Consolidation, Eliminations [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
Total current assets	0	0
Investments in subsidiaries	(227,130,000)	(322,078,000)
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 Tax Assets, Net of Valuation Allowance, Noncurrent	0
Intercompany note receivable	(1,135,073,000)	(1,104,510,000)
Other Assets, Noncurrent	0	0
Total other assets	(1,135,073,000)	(1,104,510,000)
Total Assets	907,943,000	782,432,000
Current Liabilities:
Accounts payable	0	0
Accrued expenses	0	0
Tax receivable agreement payable - current	0	0
Long-term Debt, Current Maturities	0	0
Total current liabilities	0	0
Deferred income taxes	0	0
Intercompany note payable	(1,135,073,000)	(1,104,510,000)
Tax receivable agreement payable - noncurrent	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	(683,000)	(681,000)
Additional paid-in-capital	(1,014,158,000)	(1,151,087,000)
(Accumulated deficit) retained earnings	1,173,671,000	1,400,734,000
Accumulated other comprehensive loss	68,300,000	73,112,000
Total stockholders' equity (deficit)	227,130,000	322,078,000
Total Liabilities and Stockholder's Deficit	$ 907,943,000	$ 782,432,000

GUARANTOR_NON-GUARANTOR FINAN67

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income (loss)	$ 6,663	$ 54,755	$ 41,646	$ (27,577)	$ 9,064	$ 41,711	$ 30,372	$ (48,859)	$ 75,487	$ 32,288	$ (31,269)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense									56,403	58,400	48,463
Fair-value premium on purchased inventory									0	54	38
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability									0	0	(264)
Restructuring Costs									427	704	3,275
Non-cash interest expense, net									13,710	13,380	14,948
(Gain) loss on foreign currency transactions									(299)	3,166	992
Litigation Settlement, Amount									(1,875)
Loss Contingency, Loss in Period									1,875	0	4,573
Loss on modification or extinguishment of debt	7,100	$ 2,300		2,400					11,747	0	21,364
Stock based compensation									1,067	1,960	2,246
Deferred income taxes									(57,989)	(4,901)	(2,373)
tax receivable agreement adjustment									60,874	12,947	(670)
Increase (reduction) in tax uncertainty, net of valuation allowance									1,059	(199)	131
Equity Income In Consolidated Subsidiaries									0	0	0
Other									(190)	(28)	(295)
Changes in operating assets and liabilities:
Accounts receivable, net									(14,709)	(4,562)	(12,112)
Inventories									(11,542)	29,921	(26,745)
Prepaid expenses and other current assets									(2,967)	6,729	(4,960)
Accounts payable									945	(10,563)	(17,404)
Accrued expenses									9,037	3,336	(9,752)
payments on tax receivable agreement									(4,971)	(48)	0
Cash payments on restructuring and integration liabilities									(540)	(1,645)	(4,969)
Other									647	(1,624)	(449)
Net cash provided by (used in) operating activities									145,042	139,363	(15,232)
Cash flows from investing activities:
Capital expenditures									(36,001)	(33,860)	(23,661)
Proceeds from sale of assets									183	122	823
Acquisitions, net of cash acquired									0	(21,000)	(130,856)
Net cash used in investing activities									(35,818)	(54,738)	(153,694)
Proceeds from long-term debt									0	0	1,067,725
Cash flows from financing activities:
Payments on long-term debt									(164,300)	(4,300)	(855,225)
Proceeds from intercompany investment									0	0	0
Payment of early tender and call premiums									0	0	(61,142)
Proceeds from Stock Options Exercised									1,091	2,198	1,112
Payments of Debt Issuance Costs									0	(1,412)	(16,947)
Net cash provided by (used in) financing activities									(168,180)	(3,562)	135,523
Impact of exchange rate movements on cash									1,128	(4,800)	(3,236)
Net increase (decrease) in cash and cash equivalents									(57,828)	76,263	(36,639)
Cash and cash equivalents at the beginning of the period				109,425				33,162	109,425	33,162	69,801
Cash and cash equivalents at the end of the period	51,597				109,425				51,597	109,425	33,162
Guarantor Ply Gem Holdings, Inc. [Member]
Cash flows from operating activities:
Net income (loss)									75,487	32,288	(31,269)
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
Restructuring Costs									0	0	0
Non-cash interest expense, net									0	0	0
(Gain) loss on foreign currency transactions									0	0	0
Litigation Settlement, Amount									0
Loss Contingency, Loss in Period											0
Loss on modification or extinguishment of debt									0		0
Stock based compensation									0	0	0
Deferred income taxes									0	0	0
tax receivable agreement adjustment									0	0	0
Increase (reduction) in tax uncertainty, net of valuation allowance									0	0	0
Equity Income In Consolidated Subsidiaries									(75,487)	(32,288)	31,269
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
payments on tax receivable agreement									0	0
Cash payments on restructuring and integration liabilities									0	0	0
Other									0	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
Net cash used in investing activities									0	0	0
Proceeds from long-term debt											0
Cash flows from financing activities:
Payments on long-term debt									0	0	0
Proceeds from intercompany investment									0	0	0
Payment of early tender and call premiums											0
Proceeds from Stock Options Exercised									0	0	0
Payments of Debt Issuance Costs										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	0	0
Cash and cash equivalents at the end of the period	0				0				0	0	0
Issuer Ply Gem Industries, Inc. [Member]
Cash flows from operating activities:
Net income (loss)									75,487	32,288	(31,269)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense									164	312	698
Fair-value premium on purchased inventory										0	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability											0
Restructuring Costs									0	0	0
Non-cash interest expense, net									13,710	13,380	14,948
(Gain) loss on foreign currency transactions									0	0	0
Litigation Settlement, Amount									0
Loss Contingency, Loss in Period											0
Loss on modification or extinguishment of debt									11,747		21,364
Stock based compensation									1,067	1,960	2,246
Deferred income taxes									0	0	0
tax receivable agreement adjustment									60,874	12,947	(670)
Increase (reduction) in tax uncertainty, net of valuation allowance									0	0	0
Equity Income In Consolidated Subsidiaries									(151,576)	(52,372)	(160)
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									(28)	1,165	(229)
Accounts payable									142	(4)	(362)
Accrued expenses									201	1,682	(4,285)
payments on tax receivable agreement									(4,971)	(48)
Cash payments on restructuring and integration liabilities									0	0	0
Other									0	0	0
Net cash provided by (used in) operating activities									11,788	11,358	2,281
Cash flows from investing activities:
Capital expenditures									(1,749)	(2,848)	(160)
Proceeds from sale of assets									0	0	0
Acquisitions, net of cash acquired										0	(130,856)
Net cash used in investing activities									(1,749)	(2,848)	(131,016)
Proceeds from long-term debt											1,067,725
Cash flows from financing activities:
Payments on long-term debt									(164,300)	(4,300)	(855,225)
Proceeds from intercompany investment									(113,484)	(66,189)	(41,033)
Payment of early tender and call premiums											(61,142)
Proceeds from Stock Options Exercised									1,091	2,198	1,112
Payments of Debt Issuance Costs										(1,412)	(16,947)
Net cash provided by (used in) financing activities									(54,696)	62,627	94,490
Impact of exchange rate movements on cash									0	0	0
Net increase (decrease) in cash and cash equivalents									(44,657)	71,137	(34,245)
Cash and cash equivalents at the beginning of the period				94,692				23,555	94,692	23,555	57,800
Cash and cash equivalents at the end of the period	50,035				94,692				50,035	94,692	23,555
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income (loss)									162,342	68,217	26,028
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense									49,484	51,079	39,399
Fair-value premium on purchased inventory										54	38
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability											(264)
Restructuring Costs									0	0	0
Non-cash interest expense, net									0	0	0
(Gain) loss on foreign currency transactions									0	0	0
Litigation Settlement, Amount									(1,875)
Loss Contingency, Loss in Period											4,573
Loss on modification or extinguishment of debt									0		0
Stock based compensation									0	0	0
Deferred income taxes									(56,712)	(3,612)	(6,638)
tax receivable agreement adjustment									0	0	0
Increase (reduction) in tax uncertainty, net of valuation allowance									1,059	(199)	131
Equity Income In Consolidated Subsidiaries									0	0	0
Other									(190)	(28)	(295)
Changes in operating assets and liabilities:
Accounts receivable, net									(18,122)	(10,949)	(5,087)
Inventories									(12,355)	27,963	(25,603)
Prepaid expenses and other current assets									(3,166)	5,348	(4,501)
Accounts payable									(2,449)	(11,712)	(13,648)
Accrued expenses									8,253	2,452	(4,454)
payments on tax receivable agreement									0	0
Cash payments on restructuring and integration liabilities									(112)	(201)	(1,416)
Other									0	(1,624)	(449)
Net cash provided by (used in) operating activities									129,907	126,788	7,814
Cash flows from investing activities:
Capital expenditures									(31,070)	(28,181)	(20,918)
Proceeds from sale of assets									55	85	167
Acquisitions, net of cash acquired										(21,000)	0
Net cash used in investing activities									(31,015)	(49,096)	(20,751)
Proceeds from long-term debt											0
Cash flows from financing activities:
Payments on long-term debt									0	0	0
Proceeds from intercompany investment									104,866	76,791	(12,062)
Payment of early tender and call premiums											0
Proceeds from Stock Options Exercised									0	0	0
Payments of Debt Issuance Costs										0	0
Net cash provided by (used in) financing activities									(104,866)	(76,791)	12,062
Impact of exchange rate movements on cash									0	0	0
Net increase (decrease) in cash and cash equivalents									(5,974)	901	(875)
Cash and cash equivalents at the beginning of the period				(4,944)				(5,845)	(4,944)	(5,845)	(4,970)
Cash and cash equivalents at the end of the period	(10,918)				(4,944)				(10,918)	(4,944)	(5,845)
Non-Guarantor Subsidiary [Member]
Cash flows from operating activities:
Net income (loss)									(10,766)	(15,845)	(25,868)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense									6,755	7,009	8,366
Fair-value premium on purchased inventory										0	0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability											0
Restructuring Costs									427	704	3,275
Non-cash interest expense, net									0	0	0
(Gain) loss on foreign currency transactions									(299)	3,166	992
Litigation Settlement, Amount									0
Loss Contingency, Loss in Period											0
Loss on modification or extinguishment of debt									0		0
Stock based compensation									0	0	0
Deferred income taxes									(1,277)	(1,289)	4,265
tax receivable agreement adjustment									0	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									3,413	6,387	(7,025)
Inventories									813	1,958	(1,142)
Prepaid expenses and other current assets									227	216	(230)
Accounts payable									3,252	1,153	(3,394)
Accrued expenses									583	(798)	(1,013)
payments on tax receivable agreement									0	0
Cash payments on restructuring and integration liabilities									(428)	(1,444)	(3,553)
Other									647	0	0
Net cash provided by (used in) operating activities									3,347	1,217	(25,327)
Cash flows from investing activities:
Capital expenditures									(3,182)	(2,831)	(2,583)
Proceeds from sale of assets									128	37	656
Acquisitions, net of cash acquired										0	0
Net cash used in investing activities									(3,054)	(2,794)	(1,927)
Proceeds from long-term debt											0
Cash flows from financing activities:
Payments on long-term debt									0	0	0
Proceeds from intercompany investment									8,618	(10,602)	(28,971)
Payment of early tender and call premiums											0
Proceeds from Stock Options Exercised									0	0	0
Payments of Debt Issuance Costs										0	0
Net cash provided by (used in) financing activities									(8,618)	10,602	28,971
Impact of exchange rate movements on cash									1,128	(4,800)	(3,236)
Net increase (decrease) in cash and cash equivalents									(7,197)	4,225	(1,519)
Cash and cash equivalents at the beginning of the period				19,677				15,452	19,677	15,452	16,971
Cash and cash equivalents at the end of the period	12,480				19,677				12,480	19,677	15,452
Consolidation, Eliminations [Member]
Cash flows from operating activities:
Net income (loss)									(227,063)	(84,660)	31,109
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
Restructuring Costs									0	0	0
Non-cash interest expense, net									0	0	0
(Gain) loss on foreign currency transactions									0	0	0
Litigation Settlement, Amount									0
Loss Contingency, Loss in Period											0
Loss on modification or extinguishment of debt									0		0
Stock based compensation									0	0	0
Deferred income taxes									0	0	0
tax receivable agreement adjustment									0	0	0
Increase (reduction) in tax uncertainty, net of valuation allowance									0	0	0
Equity Income In Consolidated Subsidiaries									227,063	84,660	(31,109)
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
payments on tax receivable agreement									0	0
Cash payments on restructuring and integration liabilities									0	0	0
Other									0	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
Net cash used in investing activities									0	0	0
Proceeds from long-term debt											0
Cash flows from financing activities:
Payments on long-term debt									0	0	0
Proceeds from intercompany investment									0	0	0
Payment of early tender and call premiums											0
Proceeds from Stock Options Exercised									0	0	0
Payments of Debt Issuance Costs										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	0	0
Cash and cash equivalents at the end of the period	$ 0				$ 0				$ 0	$ 0	$ 0

SCHEDULE II VALUATION AND QUA68

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS (Details) - Allowance for doubtful accounts and sales allowances [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Valuation Allowances and Reserves [Roll Forward]
Allowance for doubtful accounts and sales allowances, Balance at Beginning of Year	$ 3,588	$ 4,164	$ 4,453
Allowance for doubtful accounts and sales allowances, Charged to Costs and Expenses	573	1,419	961
Allowance for doubtful accounts and sales allowances, Charged to Other Accounts	0	19	0
Allowance for doubtful accounts and sales allowances, Uncollectible accounts written off, net of recoveries	(1,498)	(2,014)	(1,250)
Allowance for doubtful accounts and sales allowances, Balance at End of Year	$ 2,663	$ 3,588	$ 4,164