Ply Gem (PGEM) 10-K 5 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 05, 2018	Jul. 01, 2017
Document and Entity Information [Abstract]
Document Fiscal Year Focus	2,017
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			$ 407,500,000
Entity Common Stock, Shares Outstanding		68,556,650
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Net sales	$ 2,056,303	$ 1,911,844	$ 1,839,726
Cost of products sold	1,587,790	1,449,570	1,420,014
Gross profit	468,513	462,274	419,712
Operating expenses:
Selling, general and administrative expenses	272,984	268,714	271,874
Amortization of intangible assets	21,271	25,064	25,306
Total operating expenses	294,255	293,778	297,180
Operating earnings	174,258	168,496	122,532
Foreign currency gain (loss)	1,363	299	(3,166)
Interest expense	(69,361)	(72,718)	(74,876)
Interest income	78	36	57
tax receivable agreement adjustment	10,749	(60,874)	(12,947)
Loss on modification or extinguishment of debt	(2,106)	(11,747)	0
Income before provision (benefit) for income taxes	114,981	23,492	31,600
Provision (benefit) for income taxes	46,654	(51,995)	(688)
Net income	$ 68,327	$ 75,487	$ 32,288
Earnings Per Share, Basic	$ 1	$ 1.11	$ 0.47
Earnings Per Share, Diluted	$ 0.99	$ 1.10	$ 0.47
Weighted Average Number of Shares Outstanding, Basic	68,443,480	68,176,801	68,003,564
Weighted Average Number of Shares Outstanding, Diluted	69,006,968	68,324,146	68,106,493

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 14,571	$ 27,534	$ 29,859	$ (3,637)	$ 6,663	$ 54,755	$ 41,646	$ (27,577)	$ 68,327	$ 75,487	$ 32,288
Other comprehensive income (loss), net of tax:
Currency translation									3,765	2,950	(14,690)
Unrealized gain on derivative instruments									(853)	29	(465)
Minimum pension liability for actuarial gain (loss)									610	295	(1,436)
Other comprehensive income (loss)									3,522	3,274	(16,591)
Comprehensive income									$ 71,849	$ 78,761	$ 15,697

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current Assets:
Cash and cash equivalents	$ 71,416	$ 51,597	$ 109,425	$ 33,162
Accounts receivable, less allowances of $3,137 and $2,663, respectively	249,533	209,919
Inventories:
Raw materials	79,330	69,639
Work in process	36,440	24,621
Finished goods	80,721	67,696
Total inventory	196,491	161,956
Prepaid expenses and other current assets	45,900	26,850
Total current assets	563,340	450,322
Property and Equipment, at cost:
Land	8,229	8,249
Buildings and improvements	68,005	67,951
Machinery and equipment	450,554	413,565
Total property and equipment	526,788	489,765
Less accumulated depreciation	(352,256)	(324,209)
Total property and equipment, net	174,532	165,556
Other Assets:
Intangible assets, net	83,675	104,159
Goodwill	480,563	478,514
Deferred income taxes	10,523	50,347
Other	6,934	8,843
Total other assets	581,695	641,863
Total Assets	1,319,567	1,257,741
Current Liabilities:
Accounts payable	85,720	75,398
Accrued expenses	185,857	169,015
Tax receivable agreement payable - current	51,356	25,383
Long-term Debt, Current Maturities	4,300	4,300
Total current liabilities	327,233	274,096
Deferred income taxes	1,530	2,722
Tax Receivable Agreement Payable - Noncurrent	18,125	54,336
Other long-term liabilities	83,424	86,395
Long-term debt	807,334	836,086
Commitments and contingencies
Stockholders' Equity
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, 68,515,697 and 68,269,749 issued and outstanding, respectively	685	683
Additional paid-in-capital	756,096	751,452
Accumulated deficit	(645,090)	(714,737)
Accumulated other comprehensive loss	(29,770)	(33,292)	(36,566)	(19,975)
Total stockholders' equity	81,921	4,106	$ (76,813)	$ (96,668)
Total Liabilities and Stockholder's Deficit	$ 1,319,567	$ 1,257,741

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current Assets:
Accounts receivable, allowances	$ 3,137	$ 2,663
Stockholders' Equity
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	68,515,697	68,269,749
Common Stock, Shares, Outstanding	68,515,697	68,269,749

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net (loss) income	$ 68,327	$ 75,487	$ 32,288
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation and amortization expense	53,247	56,403	58,400
Fair-value premium on purchased inventory	0	0	54
Non-cash restructuring costs	1,321	427	704
Non-cash interest expense, net	14,044	13,710	13,380
(Gain) loss on foreign currency transactions	(1,363)	(299)	3,166
Loss Contingency, Loss in Period	650	1,875	0
Loss on modification or extinguishment of debt	2,106	11,747	0
Stock based compensation	1,345	1,067	1,960
Deferred income taxes	39,623	(57,989)	(4,901)
Tax receivable agreement liability adjustment	(10,749)	60,874	12,947
Increase (reduction) in tax uncertainty, net of valuation allowance	604	1,059	(199)
Gain (Loss) on Sale of Properties	(1,880)	0	0
Other	(175)	(190)	(28)
Changes in operating assets and liabilities:
Accounts receivable, net	(39,431)	(14,709)	(4,562)
Inventories	(34,483)	(11,542)	29,921
Prepaid expenses and other assets	(2,066)	(2,967)	6,729
Accounts payable	10,473	945	(10,563)
Accrued expenses	(8,450)	9,037	3,336
Cash payments on restructuring liabilities	(983)	(540)	(1,645)
Proceeds from Insurance Settlement, Operating Activities	8,725	0	0
Other	1,043	647	(1,624)
Net cash provided by operating activities	101,928	145,042	139,363
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	0	(21,000)
Capital expenditures	(40,386)	(36,001)	(33,860)
Payments Related to Tax Withholding for Share-based Compensation	(1,186)	0	0
Proceeds from sale of assets	2,514	183	122
Net cash used in investing activities	(37,872)	(35,818)	(54,738)
Cash flows from financing activities:
Payments on long-term debt	(44,300)	(164,300)	(4,300)
Proceeds from exercises of employee stock options	1,203	1,091	2,198
Cash payments on tax receivable agreement	0	(4,971)	(48)
Debt issuance costs paid	0	0	(1,412)
Net cash used in financing activities	(44,283)	(168,180)	(3,562)
Impact of exchange rate movements on cash	46	1,128	(4,800)
Net cash increase (decrease) in cash and cash equivalents	19,819	(57,828)	76,263
Cash and cash equivalents at the beginning of the period	51,597	109,425	33,162
Cash and cash equivalents at the end of the period	71,416	51,597	109,425
Supplemental Information
Interest paid	54,677	58,745	60,070
Income taxes paid, net	$ 7,169	$ 7,024	$ 2,607

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		67,877,587
Balance at Dec. 31, 2014	$ (96,668)	$ 679	$ 745,140	$ (822,512)	$ (19,975)
Comprehensive income (loss)
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	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	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
Net (loss) income	68,327	$ 0	0	68,327	0
Other Comprehensive Income (Loss), Net of Tax	3,522	0	0	0	3,522
Comprehensive income	71,849
Stock compensation	1,345	0	1,345	0	0
Income Tax Effects Allocated Directly to Equity, Cumulative Effect of Change in Accounting Principle	1,320	0	0	1,320	0
Stock Issued During Period, Value, Other	2,098	1	2,097	0	0
Stock Issued During Period, Value, Stock Options Exercised	1,203	1	1,202	0	0
Balance at Dec. 31, 2017	$ 81,921	$ 685	$ 756,096	$ (645,090)	$ (29,770)
Comprehensive income (loss)
Stock Issued During Period, Shares, Other		129,176
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures		116,772
Shares, Issued		68,515,697

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
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”). 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. 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. On May 23, 2013 in connection with Ply Gem Holdings' initial public offering, Ply Gem Prime merged with Ply Gem Holdings with Ply Gem Holdings being the surviving entity. 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. 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. 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 $3.1 million and $2.7 million at December 31, 2017 and 2016 , respectively. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. 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. 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 net realizable value 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, 2017 , the Company had inventory purchase commitments of approximately $120.6 million . The inventory provisions were approximately $7.8 million at December 31, 2017 , decreasing by approximately $0.6 million compared to the December 31, 2016 provision of approximately $8.4 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, 2017 , 2016 , and 2015 was approximately $32.0 million , $31.3 million , and $33.1 million , respectively. During the year ended December 31, 2017, the Company recognized a $1.9 million gain on the sale of a Canadian building as the Company consolidated windows and siding operations into a new leased facility in Saskatoon. The gain on sale has been recorded within selling, general, and administrative expenses in the Company's consolidated statements of operations. Intangible Assets, Goodwill and Other Long-lived Assets Long-lived assets The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company performs 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, 2017, 2016 or 2015. 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 25 for 2017 ) 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 2017 and 2016 . 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 $12.7 million and $16.5 million as of December 31, 2017 and December 31, 2016 , respectively, and have been recorded within long-term debt ( $11.0 million at December 31, 2017 and $14.2 million at December 31, 2016) and other non-current assets ( $1.7 million at December 31, 2017 and $2.3 million at December 31, 2016) 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, 2017 , December 31, 2016 and December 31, 2015 was approximately $3.4 million , $3.3 million , and $3.1 million , respectively. Amortization of debt issuance costs is recorded in interest expense in the accompanying consolidated statements of operations. Share Based Compensation Share-based compensation cost for the Company’s stock option plan is measured at the grant date, based on the estimated fair value of the award, and is recognized over the requisite service period. The fair value of each option award is estimated on the grant date using a Black-Scholes option valuation model. Expected volatility is based on a review of several market indicators, including peer companies. The risk-free interest rate is based on U.S. Treasury issues with a term equal to the expected life of the option. Insurance Liabilities The Company is self-insured for certain casualty losses and medical liabilities. The Company records insurance liabilities and related expenses for health, workers’ compensation, product and general liability losses and other insurance expenses in accordance with either the contractual terms of their policies or, if self-insured, the total liabilities that are estimable and probable as of the reporting date. Insurance liabilities are recorded as current liabilities to the extent they are expected to be paid in the succeeding year with the remaining requirements classified as long-term liabilities. The accounting for self-insured plans requires that significant judgments and estimates be made both with respect to the future liabilities to be paid for known claims and incurred but not reported claims as of the reporting date. The Company relies on historical trends when determining the appropriate incurred but not reported claims and health insurance reserves to record in its consolidated balance sheets. In certain cases where partial insurance coverage exists, the Company must estimate the portion of the liability that will be covered by existing insurance policies to arrive at the net expected liability to the Company. Income Taxes The Company utilizes the asset and liability method of accounting for income taxes which requires that deferred tax assets and liabilities be recorded to reflect the future tax consequences of temporary differences between the book and tax basis of various assets and liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of changes in tax rates on deferred tax assets and liabilities 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 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, 2017 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 had 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 beginning with 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. This methodology was consistent for the year ended December 31, 2017. During the year ended December 31, 2017, the reduction of the TRA liability was a function of the lower corporate tax rates from the Tax Act causing the NOLs to be less valuable. As of December 31, 2017 and 2016 , we had a $69.5 million and $79.7 million liability, respectively, for the amount due pursuant to the Tax Receivable Agreement. Sales Taxes Sales taxes collected from customers are recorded as liabilities until remitted to taxing authorities and therefore are not reflected in the consolidated statements of operations. Advertising Costs Advertising costs are generally expensed as incurred. Advertising expense was $15.6 million , $14.0 million , and $15.1 million for the years ended December 31, 2017 , 2016 , and 2015 , 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. As of December 31, 2017, the Company had a $16.7 million insurance receivable recognized in other current assets in the Company’s consolidated balance sheet for the securities litigation (see Note 8 Commitments and Contingencies ). As of December 31, 2016, the Company did not have any insurance recoveries recognized in the consolidated balance sheet. 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, 2017 , the Company had approximately $811.6 million of indebtedness, approximately $71.4 million of cash and cash equivalents, and approximately $261.5 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 for the years presented. The Company recorded a gain from foreign currency transactions of approximately $1.4 million , a gain of approximately $0.3 million , and a loss of approximately $3.2 million for the years ended December 31, 2017 , 2016 , and 2015 , respectively. During the years ended December 31, 2017 , 2016 , and 2015 , accumulated other comprehensive income (loss) included a currency translation adjustment of approximately $3.8 million , $3.0 million , and $(14.7) million , respectively. Derivative Financial Instruments During the year ended December 31, 2017, the Company entered into a forward contract agreement to hedge approximately $40.4 million of its 2018 non-functional currency inventory purchases. During the years ended December 31, 2017 and 2016, the Company entered into forward contract agreements to hedge approximately $38.4 million of its 2017 non-functional currency inventory purchases (settled prior to December 31, 2017). 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 2018, 2017, and 2016 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 2018, 2017, and 2016 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, 2017 , 2016 , and 2015 , the Company realized a loss of approximately $0.3 million , a loss of approximately $0.2 million , and a gain of approximately $5.5 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, 2017 , approximately $6,000 of the deferred net gain on derivative instruments included in accumulated other comprehensive loss, respectively, 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, 2017 December 31, 2016 Foreign currency hedge (included in other assets) $ 6 $ 962 Concentration of Credit Risk The Company’s largest customer, ABC Supply Co. Inc., accounted for approximately 12.5% , 13.1% , and 11.6% of consolidated net sales for the years ended December 31, 2017 , 2016 , and 2015 , respectively, and 12.8% and 14.4% of outstanding accounts receivable as of December 31, 2017 and 2016 , 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 following table provides information about liabilities not carried at fair value: 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 $ 671,970 $ 671,970 $ — $ — Term Loan Facility 213,875 215,479 — 215,479 — As of December 31, 2017 $ 863,875 $ 887,449 $ 671,970 $ 215,479 $ — 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 $ — 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 per common share Basic earnings 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 we

ACQUISITIONS (Notes)

ACQUISITIONS (Notes)	12 Months Ended
	Dec. 31, 2017
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 $1.0 million and $0.8 million as of December 31, 2017 and December 31, 2016, respectively, for the estimated fair value of the earn-out. This amount is included within other accrued expenses in the consolidated balance sheets. During the year ended December 31, 2017, the Company incurred a $0.2 million expense within selling, general and administrative expenses in the consolidated statement of operations for the change in the fair value of 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 would have been: (Amounts in thousands) (Unaudited) December 31, 2015 Net sales $ 1,850,993 Net income 32,712 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 within the Siding, Fencing and Stone segment.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2017
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 25 for 2017 ) 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 early adopted ASU No. 2017-04, Intangibles-Goodwill and other (Topic 350) during the year ended December 31, 2017. As such, the Company measures the goodwill impairment as the amount by which the reporting unit's carrying value exceeds its fair value not to exceed the carrying amount of goodwill in a reporting unit. The Company has elected not to utilize the qualitative Step Zero impairment assessment. 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 2024. These assumptions modeled information published by the National Association of Home Builders (“NAHB”). The Company estimated single family housing starts increasing from approximately 851,000 in 2017 to approximately 1,049,000 in 2024 (terminal growth year) and estimated the repair and remodeling growth rate at approximately 3.0% in each year through 2024 . The 1,049,000 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, 2017 and 2016 . The Company’s annual goodwill impairment tests performed as of November 25 , 2017 and November 26 , 2016 indicated no impairment. The Company's estimate of the fair value of its Windows and Doors, and Siding, Fencing, and Stone reporting units exceeded their 2017 carrying values by approximately 79% and 215% , 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, 2017 and December 31, 2016 : (Amounts in thousands) December 31, 2017 December 31, 2016 Siding, Fencing and Stone $ 349,954 $ 348,553 Windows and Doors 130,609 129,961 $ 480,563 $ 478,514 A rollforward of goodwill for 2017 and 2016 is included in the table below: Windows and Siding, Fencing (Amounts in thousands) Doors and Stone Balance as of January 1, 2016 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 Currency translation adjustments 648 1,401 Balance as of December 31, 2017 Goodwill 458,382 472,181 Accumulated impairment losses (327,773 ) (122,227 ) $ 130,609 $ 349,954

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2017
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, 2017 and 2016 : (Amounts in thousands) Average Accumulated Net Carrying (in Years) Cost Amortization Value As of December 31, 2017 Patents 14 $ 12,770 $ (12,261 ) $ 509 Trademarks/Tradenames 12 117,473 (88,853 ) 28,620 Customer relationships 13 219,614 (166,086 ) 53,528 Other 4 5,750 (4,732 ) 1,018 Total intangible assets 12 $ 355,607 $ (271,932 ) $ 83,675 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 Intangible assets are amortized over the estimated useful life, generally on a straight-line basis. Amortization expense related to these intangible assets for the years ended December 31, 2017 , 2016 , and 2015 was approximately $21.3 million , $25.1 million , and $25.3 million , respectively. Estimated amortization expense for fiscal years 2018 through 2022 is shown in the following table: Amortization (Amounts in thousands) expense 2018 $ 19,781 2019 15,734 2020 11,197 2021 6,718 2022 4,416

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt in the accompanying consolidated balance sheets at December 31, 2017 and 2016 consists of the following: (Amounts in thousands) December 31, 2017 December 31, 2016 Senior secured asset based revolving credit facility $ — $ — Term Loan due 2021, net of unamortized early tender premium, discount, and debt issuance costs of $10,560 and $17,854, respectively 203,315 240,321 6.50% Senior notes due 2022, net of unamortized early tender premium, discount, and debt issuance costs of $41,681 and $49,935, respectively 608,319 600,065 $ 811,634 $ 840,386 Less current portion of long-term debt (4,300 ) (4,300 ) $ 807,334 $ 836,086 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. 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 at par. On September 19, 2014, Ply Gem Industries issued an additional $150.0 million aggregate principal amount of 6.50% Senior Notes (the "Senior Tack-on Notes") at an issue price of 93.25% . Interest accrues at 6.50% per annum and is paid semi-annually on February 1 and August 1 of each year. The 6.50% Senior Notes will mature on February 1, 2022. 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, 2017 , the Company's interest rate on the Term Loan Facility was 4.00% . The effective interest rate for the Term Loan is 8.60% 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, 2017, the Company's consolidated senior secured debt ratio was 0.66 and as a result no excess cash flow payment under the Term Loan Facility will be required. However, the Company elected on November 3, 2017 to voluntarily prepay $40.0 million on the Term Loan Facility to reduce its outstanding indebtedness bringing the Company's cumulative voluntary 2016 and 2017 Term Loan Facility payments to $200.0 million as the Company elected on March 10, 2016 and August 4, 2016 to voluntarily prepay $30.0 million on each date and elected on November 4, 2016 to voluntarily pay an additional $100.0 million on the Term Loan Facility. The Term Loan Facility is secured on a first-priority lien basis by the stock of Ply Gem Industries and by substantially all of the assets (other than the assets securing the obligations under the ABL Facility, which primarily consist of accounts receivable, inventory, cash, deposit accounts, securities accounts, chattel paper, contract rights, instruments, documents related thereto and proceeds of the foregoing) of Ply Gem Industries and the Guarantors that are subsidiaries of Ply Gem Industries and on a second-priority lien basis by the assets that secure the ABL Facility. The Term Loan Facility includes negative covenants, subject to certain exceptions, that are substantially the same as the negative covenants in the 6.50% Senior Notes but does not contain any restrictive financial covenants. The Term Loan Facility also restricts the ability of Ply Gem Industries’ subsidiaries to enter into agreements restricting their ability to grant liens to secure the Term Loan Facility and contains a restriction on changes in fiscal year. 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 amortizes 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, 2017 , the Company’s interest rate on the ABL Facility was approximately 2.56% . 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, 2017 , Ply Gem Industries had approximately $340.3 million of contractual availability and approximately $261.5 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. 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 agreement governing 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. During November 2017, the Company made a voluntarily payment of $40.0 million on the Term Loan Facility to reduce its outstanding indebtedness as allowable under the terms of the agreement governing the Term Loan Facility. 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 $2.1 million for the year ended December 31, 2017, reflecting the proportionate write-off of the related debt discount ( $1.7 million ) and debt issuance costs ( $0.4 million ) associated with this $40.0 million voluntary payment, as summarized in the table below. Based on these financing transactions, the Company recognized a loss on debt modification or extinguishment of approximately $2.1 million and $11.7 million for the years ended December 31, 2017 , and 2016 , respectively, as summarized in the table below. (Amounts in thousands) For the year ended December 31, 2017 December 31, 2016 Loss on modification of debt: Term Loan Facility unamortized discount $ (1,681 ) $ (9,375 ) Term Loan Facility unamortized debt issuance costs (425 ) (2,372 ) Total loss on modification or extinguishment of debt $ (2,106 ) $ (11,747 ) Debt maturities The following table summarizes the Company’s long-term debt maturities due in each fiscal year after December 31, 2017 : (Amounts in thousands) As of December 31, 2017 2018 $ 4,300 2019 4,300 2020 4,300 2021 200,975 2022 650,000 Thereafter — $ 863,875 The Company will not be required to make an excess cash flow payment under the Term Loan Facility in 2018 based on the Company's operating performance, voluntary payments on the Term Loan Facility, and capital expenditures in 2017. 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, 2017.

DEFINED BENEFIT PLANS

DEFINED BENEFIT PLANS	12 Months Ended
	Dec. 31, 2017
Retirement Benefits [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, 2017 and 2016 : December 31, December 31, (Amounts in thousands) 2017 2016 Change in projected benefit obligation Benefit obligation at beginning of year $ 47,138 $ 47,652 Service cost — — Interest cost 1,822 1,914 Actuarial (gain) loss 2,226 (227 ) Benefits and expenses paid (2,669 ) (2,201 ) Projected benefit obligation at end of year $ 48,517 $ 47,138 Change in plan assets Fair value of plan assets at beginning of year $ 31,478 $ 31,972 Actual return on plan assets 3,792 1,060 Employer and participant contributions 1,753 647 Benefits and expenses paid (2,669 ) (2,201 ) Fair value of plan assets at end of year $ 34,354 $ 31,478 Funded status and financial position: Fair value of plan assets $ 34,354 $ 31,478 Benefit obligation at end of year 48,517 47,138 Funded status $ (14,163 ) $ (15,660 ) Amount recognized in the balance sheet consists of: Current liability $ (1,358 ) $ (1,753 ) Noncurrent liability (12,805 ) (13,907 ) Liability recognized in the balance sheet $ (14,163 ) $ (15,660 ) The accumulated benefit obligation for the combined plans was approximately $48.5 million and $47.1 million as of December 31, 2017 and 2016 , respectively. Accumulated Other Comprehensive Loss Amounts recognized in accumulated other comprehensive loss at December 31, 2017 and 2016 consisted of the following: (Amounts in thousands) December 31, December 31, 2017 2016 Initial net asset (obligation) $ — $ — Prior service credit (cost) — — Net loss 17,958 18,817 Accumulated other comprehensive loss $ 17,958 $ 18,817 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, 2017 2016 2015 Discount rate for projected benefit obligation 3.50 % 3.97 % 4.18 % Discount rate for pension costs 3.97 % 4.18 % 4.25 % 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, 2017 2016 2015 Service cost $ — $ — $ — Interest cost 1,822 1,914 1,996 Expected return on plan assets (2,184 ) (2,176 ) (2,309 ) Amortization of (gain) loss 1,432 1,348 1,192 Net periodic benefit expense $ 1,070 $ 1,086 $ 879 Pension Assets 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 weighted-average asset allocations at December 31, 2017 by asset category are as follows: Target Actual allocation as of December 31, 2017 Weighted Average Asset Category U.S. Large Cap Funds 25.0 % 22.3 % 3.7 % U.S. Mid Cap Funds 5.0 % 8.1 % 0.8 % U.S. Small Cap Funds 3.0 % 3.0 % 0.4 % International Equity 15.0 % 15.2 % 1.1 % Fixed income 45.0 % 44.4 % 0.9 % Other investments 7.0 % 7.0 % 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, 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 following table summarizes the Company’s plan assets measured at fair value on a recurring basis (at least annually) as of December 31, 2017 and 2016 : (Amounts in thousands) Fair value as of Quoted Prices in Active Significant Other Significant December 31, Markets for Identical Observable Inputs Unobservable Inputs 2017 Assets (Level 1) (Level 2) (Level 3) Equity Securities (1) U.S. Large Cap Funds $ 7,660 $ 7,660 $ — $ — U.S. Mid Cap Funds 2,797 1,381 1,416 — U.S. Small Cap Funds 1,038 515 523 — International Funds 5,203 5,203 — — Fixed Income Domestic Bond Funds (2) 15,261 — 15,261 — Other Investments Commodity Funds (3) 1,765 — 1,765 — Cash & Cash Equivalents 630 630 — — $ 34,354 $ 15,389 $ 18,965 $ — (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 $ — (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 $1.8 million and $0.6 million for the years ended December 31, 2017 and 2016 , respectively. During fiscal year 2018 , the Company expects to make cash contributions to the combined plans of approximately $1.4 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) 2018 $ 2,404 2019 2,469 2020 2,568 2021 2,624 2022 2,681 2023-2027 14,119 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 $319,000 at December 31, 2017 and 2016 , respectively. The Company has recorded this obligation in other long term liabilities in the consolidated balance sheets as of December 31, 2017 and 2016 . Pension expense for the plan was approximately $12,000 , $14,000 and $16,000 for the years ended December 31, 2017 , 2016 , and 2015 , respectively.

DEFINED CONTRIBUTION PLANS

DEFINED CONTRIBUTION PLANS	12 Months Ended
	Dec. 31, 2017
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 $4.0 million , $3.7 million , and $3.6 million for the years ended December 31, 2017 , December 31, 2016 and December 31, 2015 , 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, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Operating leases At December 31, 2017 , 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 $140.0 million at December 31, 2017 . The lease obligations, partially offset by sublease income, are payable as follows: Lease Sublease (Amounts in thousands) Commitments Income 2018 $ 31,590 $ 437 2019 27,455 445 2020 22,123 454 2021 17,755 463 2022 15,694 473 Thereafter 25,431 974 Total rental expense for all operating leases was approximately $39.3 million , $37.3 million , and $37.6 million for the years ended December 31, 2017 , 2016 , and 2015 , 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 $1.0 million and $1.4 million at December 31, 2017 and 2016 , respectively. As of December 31, 2017 and 2016 , the Company has recorded liabilities related to these indemnifications of approximately $0.4 million and $0.5 million , respectively, in current liabilities and $0.6 million and $0.9 million , respectively, in long-term liabilities, consisting of the following: (Amounts in thousands) December 31, 2017 December 31, 2016 Product claim liabilities $ 138 $ 138 Multiemployer pension plan withdrawal liability 449 808 Other 439 500 $ 1,026 $ 1,446 The product claim liabilities of approximately $0.1 million at December 31, 2017 and 2016 , 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 $0.4 million and $0.8 million recorded in long term liabilities at December 31, 2017 and 2016 , 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 $0.4 million and $0.5 million for the year ended December 31, 2017 and 2016 , 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, 2017 and 2016 , warranty liabilities of approximately $19.7 million and $19.7 million , respectively, have been recorded in current liabilities and approximately $57.7 million and $57.6 million , respectively, have been recorded in long term liabilities in the consolidated balance sheets. Changes in the Company’s short-term and long-term warranty liabilities are as follows: For the year ended December 31, (Amounts in thousands) 2017 2016 2015 Balance, beginning of period $ 77,279 $ 76,562 $ 84,423 Acquisitions-Canyon Stone (2015) — — 100 Warranty expense during period 22,309 22,266 21,264 Adjustments — — (7,761 ) Settlements made during period (22,271 ) (21,549 ) (21,464 ) Balance, end of period $ 77,317 $ 77,279 $ 76,562 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, treatment, disposal and transport of hazardous waste and other materials, investigation and 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 authorities. In addition, the Company has been identified as one of many potentially responsible parties for contamination present at certain offsite locations to which it or its predecessors are alleged to have sent hazardous materials for recycling or disposal. The Company may be held liable, or incur fines or penalties, in connection with such requirements or liabilities for, among other things, releases of hazardous substances occurring on or emanating from current or formerly owned or operated properties or any associated offsite disposal location, or for known or newly-discovered contamination at any of the Company's properties from activities conducted by us or previous occupants. The amount of any liability, fine or penalty may be material, and certain environmental laws impose strict, and under certain circumstances joint and several, liability for the cost of addressing releases of hazardous substances upon certain classes of persons, including site owners or operators and persons that disposed or arranged for the disposal of hazardous substances at contaminated sites. MW Manufacturers Inc. (“MW”), a subsidiary of MWM Holding, Inc., entered into an Administrative Order on Consent (the “Consent Order”), effective September 12, 2011, with the United States Environmental Protection Agency (“EPA”), under 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. In 2012, the EPA approved the Workplan, which MW is currently implementing. The Company has recorded approximately $0.3 million of this environmental liability within current liabilities and approximately $1.1 million within other long-term liabilities in the Company’s consolidated balance sheets at December 31, 2017 and 2016 . The Company may incur costs that exceed our recorded environmental liability. The Company will adjust its environmental remediation liability in future periods, if necessary, as further information develops or circumstances change. Environmental authorities are investigating groundwater contamination at a Superfund site in York, Nebraska. In 2010, sampling was conducted at the Kroy Building Products, Inc. (“Kroy”) facility in York, Nebraska. In February 2015, the EPA sent Kroy a request for information pursuant to the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), and in May 2015, Kroy responded to the request for information. Kroy could have liability for investigation and remediation costs associated with the contamination. Given the current status of this matter, the Company has not recorded a liability in its consolidated balance sheets as of December 31, 2017 and December 31, 2016. From time to time, the Company may incur investigation and remediation costs in connection with other facilities it currently owns or operates or previously owned or operated. For example, the Company has a $0.1 million liability included in its consolidated balance sheets at December 31, 2017 and December 31, 2016, for potential contamination issues at its Calgary, Alberta property. In addition, the Company is required to contribute to investigation and remediation costs at various third party waste disposal facilities at which the Company or a related entity has been identified as a potentially responsible party. The Company is a party to various acquisition and other agreements pursuant to which third parties agreed to indemnify the Company for certain costs relating to environmental liabilities. For example, the Company may be able to recover some of its Rocky Mount, Virginia investigation and remediation costs from U.S. Industries, Inc. and may be able to recover a portion of any costs incurred in connection with the Kroy contamination matter in York, Nebraska from Alcan Aluminum Corporation. The Company's ability to seek indemnification from parties that have agreed to indemnify it may be limited. There can be no assurance that the Company would receive any funds from these parties, and any related environmental liabilities or costs could have a material adverse effect on our financial condition and results of operations. Based on current information, the Company is not aware of any environmental compliance obligations, claims or investigations that will have a material adverse effect on its 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 will not result in material costs or liabilities. 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 and certain coverage exclusions. 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 has a liability of approximately $1.4 million as of December 31, 2017 and December 31, 2016, 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 sheets as of December 31, 2017 and December 31, 2016. 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 this liability. 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, meaning the case continues to be litigated with the individual named plaintiffs. 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. Pursuant to the Underwriting Agreement, dated May 22, 2013, entered into in connection with the IPO, the Company has agreed to reimburse the underwriters for the legal fees and other expenses reasonably incurred by the underwriters’ law firm in its representation of the underwriters in connection with this matter. Pursuant to Indemnification Agreements, dated as of May 22, 2013, between the Company and each of the directors and officers named in this action, the Company has agreed to assume the defense of such directors and officers. The parties have reached an agreement in principle to settle the matter for approximately $26.0 million and notified the Court of this, which is subject to the finalization of the settlement agreement, Court approval and requests for exclusion by members of the settlement class. The Company accrued the $26.0 million within accrued expenses as of December 31, 2017 in the Company’s consolidated balance sheet, and also recognized an insurance receivable of $25.4 million within other current assets that was offset by insurance proceeds of $8.7 million from an insurance carrier, for a net insurance receivable of $16.7 million as of December 31, 2017 in the Company’s consolidated balance sheet as certain of its directors' and officers' liability insurance carriers are to fund the majority of the settlement amount with the Company agreeing to pay certain disputed litigation expenses of approximately $0.6 million . The defendants deny all liability in the settlement and with respect to the facts and claims alleged. The Company, however, is aware of the substantial burden, expense, inconvenience and distraction of continued litigation, and therefore agreed to settle this matter. 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 , and on June 29, 2017, the Court granted final approval of the settlement. The Company accrued for this amount in accrued expenses as of December 31, 2016 in the Company's consolidated balance sheet and subsequently paid the settlement during the year ended December 31, 2017. The Company denies all liability in the settlement and with respect to the facts and claims alleged. The Company, however, is aware of the substantial burden, expense, inconvenience and distraction of continued litigation, and therefore agreed to settle this matter. 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 , and on May 22, 2017, the Court granted final approval of the settlement. The Company accrued for this amount in accrued expenses as of December 31, 2016 in the Company's consolidated balance sheet and subsequently paid the settlement during the year ended December 31, 2017. The Company denies all liability in the settlement and with respect to the facts and claims alleged. The Company, however, is aware of the substantial burden, expense, inconvenience and distraction of continued litigation, and therefore agreed to settle this matter. 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 April 17, 2017, the District Court granted the defendants’ motion to dismiss the complaint. Plaintiffs filed a notice of appeal and its appellant brief on May 16, 2017 and July 7, 2017, respectively, defendants filed its appellee brief on August 7, 2017, and plaintiffs filed its reply brief on August 21, 2017. The appeal is pending. The damages sought in this action have not yet been quantified. In Gazzillo et al. v. Ply Gem Industries, Inc. et al. , a purported class action filed on September 26, 2017 in the United States District Court for the Northern District of New York, 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 vinyl siding products. 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. 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, 2017.

ACCRUED EXPENSES AND OTHER LONG

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES	12 Months Ended
	Dec. 31, 2017
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, 2017 and December 31, 2016 : (Amounts in thousands) December 31, 2017 December 31, 2016 Insurance $ 7,637 $ 8,297 Employee compensation and benefits 19,720 27,749 Sales and marketing 58,131 59,655 Product warranty 19,652 19,718 Accrued freight 3,696 2,146 Accrued interest 18,027 17,977 Accrued environmental liability 453 434 Accrued pension 1,358 1,753 Accrued sales returns and discounts 1,303 1,199 Accrued taxes 4,735 4,966 Litigation accrual 26,849 2,575 Other 24,296 22,546 $ 185,857 $ 169,015 Other long-term liabilities consist of the following at December 31, 2017 and December 31, 2016 : (Amounts in thousands) December 31, 2017 December 31, 2016 Insurance $ 595 $ 605 Pension liabilities 12,805 13,907 Multi-employer pension withdrawal liability 449 808 Product warranty 57,665 57,575 Long-term product claim liability 138 138 Long-term environmental liability 1,075 1,158 Liabilities for tax uncertainties 4,529 3,925 Litigation accrual 731 731 Other 5,437 7,548 $ 83,424 $ 86,395 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, 2017 and December 31, 2016 , the Company recognized a net LTIP expense of $5.7 million and $7.3 million , respectively, which has been recorded within selling, general, and administrative expenses in the consolidated statement of operations. The LTIP liability is $9.5 million and $10.0 million as of December 31, 2017 and December 31, 2016 , respectively, of which $6.0 million and $6.3 million has been recorded within other current liabilities and $3.5 million and $3.7 million in other long-term liabilities in the consolidated balance sheets as of December 31, 2017 and December 31, 2016 , respectively. During the year ended December 31, 2017, the Company made certain modifications to the LTIP program which transformed the 2017 LTIP awards to an equity based award rather than the previous liability award. These changes consisted of granting restricted stock units at the outset of the award rather than a fixed dollar amount which had been the methodology for the previous LTIP awards. As a result, the Company recognized the 2017 LTIP awards within additional paid in capital for $0.6 million in the Company’s consolidated statements of stockholder’s equity (deficit) for the year ended December 31, 2017. Other liabilities During the years ended December 31, 2017 , 2016 and 2015 , the Company made approximately $1.0 million , $0.5 million , and $1.6 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, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The following is a summary of the components of income before provision (benefit) for income taxes: For the year ended December 31, (Amounts in thousands) 2017 2016 2015 Domestic $ 117,750 $ 35,258 $ 47,901 Foreign (2,769 ) (11,766 ) (16,301 ) $ 114,981 $ 23,492 $ 31,600 The following is a summary of the provision (benefit) for income taxes included in the accompanying consolidated statement of operations: For the year ended December 31, (Amounts in thousands) 2017 2016 2015 Federal: Current $ 989 $ 1,043 $ 692 Deferred 39,692 (54,692 ) (2,833 ) 40,681 (53,649 ) (2,141 ) State: Current $ 5,204 $ 4,674 $ 2,688 Deferred 1,259 (2,020 ) (779 ) 6,463 2,654 1,909 Foreign: Current $ 838 $ 277 $ 833 Deferred (1,328 ) (1,277 ) (1,289 ) (490 ) (1,000 ) (456 ) Total $ 46,654 $ (51,995 ) $ (688 ) The table that follows reconciles the federal statutory income tax rate to the effective tax rate of approximately 40.6% for the year ended December 31, 2017 , 221.3% for the year ended December 31, 2016 , and 2.2% for the year ended December 31, 2015 . For the year ended December 31, (Amounts in thousands) 2017 2016 2015 Income tax provision at the federal statutory rate $ 40,243 $ 8,222 $ 11,060 Net change from statutory rate: Valuation allowance-US 165 (88,653 ) (30,446 ) Valuation allowance-Canada 207 1,714 3,551 State income tax provision, net of federal income tax benefit 4,462 5,937 4,986 Taxes at non-U.S. statutory rate (283 ) 348 (153 ) Additional provisions/reversals of unrecognized tax benefits (281 ) 187 (116 ) Canadian rate differential 142 808 1,284 Attribute reduction — (3,118 ) 3,118 Tax Receivable Agreement 162 21,306 4,531 Alternative minimum tax 1,463 1,483 1,298 Minimum tax credit (1,463 ) (1,483 ) (1,298 ) Meals and entertainment 676 675 595 Executive compensation 748 599 — Work opportunity tax credit (474 ) (438 ) — Tax Reform - Deferred Taxes 4,272 — — Tax Reform - Tax Receivable Agreement (3,746 ) — — Other, net 361 418 902 $ 46,654 $ (51,995 ) $ (688 ) The tax effect of temporary differences, which gave rise to significant portions of deferred income tax assets and liabilities as of December 31, 2017 and 2016 are as follows: (Amounts in thousands) 2017 2016 Deferred tax assets: Accounts receivable $ 615 $ 824 Insurance reserves 2,004 3,302 Warranty reserves 18,616 26,826 Pension accrual 3,837 6,292 Deferred compensation 4,683 10,946 Inventories 2,936 4,898 Federal, net operating loss carry-forwards 12,621 48,732 State, net operating loss carry-forwards 12,580 10,496 Non-capital losses - foreign jurisdiction 13,116 11,743 Related party interest 3,347 18,055 Professional fees 1,087 2,031 Environmental reserves 374 576 Alternative minimum tax 4,244 2,782 Other assets, net 5,008 7,530 Valuation allowance (26,553 ) (22,889 ) Total deferred tax assets 58,515 132,144 Deferred tax liabilities: Property and equipment, net (18,851 ) (27,589 ) Intangible assets, net (20,873 ) (36,894 ) Deferred financing (8,991 ) (18,063 ) Other liabilities, net (807 ) (1,973 ) Total deferred tax liabilities (49,522 ) (84,519 ) Net deferred tax asset $ 8,993 $ 47,625 Tax Act The Tax Act enacted on December 22, 2017, makes broad and complex changes to the Internal Revenue Code (the "Code") including, but not limited to, reducing the U.S. federal corporate tax rate from 35% to 21%, requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries, generally eliminating U.S. federal income taxes on dividends from foreign subsidiaries, a new tax named global intangible low taxed income ("GILTI") which requires a current inclusion in U.S. federal taxable income of certain earnings of controlled foreign corporations, eliminating the corporate AMT and changing how existing AMT credits can be realized, creating the BEAT, creating a general limitation on deductible interest expense, and changing rules related to the utilization of net operating loss carryforwards created in tax years after December 31, 2017. Due to the complexity of the new GILTI tax rules, The Company is currently evaluating the impact of this new tax. Under U.S. GAAP, the Company is allowed to make an accounting policy choice of either treating taxes due under GILTI as a current-period expense when incurred or factoring these amounts into the Company’s measurement of deferred taxes. The Company has not made a policy decision regarding whether to record deferred taxes on GILTI since we are still in the process of evaluating this new tax provision under the Tax Act. ASC 740 Income Taxes requires a company to record the effects of a tax law change in the period of enactment. Due to the complexities involved in accounting for the recently enacted Tax Act, SAB 118 requires that the Company include in its financial statements a reasonable estimate of the impact of the Tax Act on earnings to the extent such reasonable estimate has been determined. Accordingly, the Company has performed an earnings and profits analysis associated with the one-time transition tax on certain unrepatriated earnings of foreign subsidiaries, and as a result of accumulated losses, there will be no income tax effect recorded for the year ended December 31, 2017 based on the reasonable estimate guidance provided by SAB 118. The Company is continuing to assess the impact from the Tax Act and may record adjustments in 2018. For the year ended December 31, 2017, as a result of the corporate income tax rate reduction from 35% to 21% effective January 1, 2018 enacted in the Tax Act, the Company recorded an expense of $4.3 million due to the re-measurement of the deferred tax assets at the reduced income tax rate which reduced the future benefit the Company will realize associated with these assets. This expense has been recognized within income taxes in the Company's consolidated statement of operations and was recognized during the fourth quarter of 2017. 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. 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 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 In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. 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 showed 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 for the year ended December 31, 2016. Based on the level of historical federal taxable income, projections of future taxable income, and the forecasted realization of deferred tax assets, the Company has determined that a federal valuation allowance is not required as of December 31, 2017. However, as of December 31, 2017, 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. The Company’s state valuation allowance increased to $12.3 million as of December 31, 2017 compared to $10.0 million for the year ended December 31, 2016. As of December 31, 2017 and December 31, 2016, the Company had a full valuation allowance on its deferred tax assets for Gienow Canada of approximately $14.3 million and $13.0 million , respectively, as of as a result of its operating performance and challenges associated with the Canadian economy and energy prices. The Company had book goodwill of approximately $28.0 million that was not amortized resulting in a deferred tax liability of approximately $7.1 million at December 31, 2017 . 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. Other tax considerations As of December 31, 2017 , the Company has approximately $92.1 million of federal gross operating loss carry-forwards which can be used to offset future taxable income. These federal carry-forwards will begin to expire in 2028 if not utilized. The Company has approximately $330.7 million of gross state NOL carry-forwards and $12.6 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, 2017 , 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. Enactment of the Tax Act imposed a one-time U.S. federal tax on the deemed repatriation of unremitted earnings indefinitely reinvested abroad, which did not have a material impact on the Company’s financial results. The indefinite reinvestment assertion continues to apply for the purpose of determining deferred tax liabilities for U.S. state and foreign withholding tax purposes. Unrecognized tax benefits The Company records reserves for unrecognized tax benefits based on the likelihood of an unfavorable outcome. Of this amount, approximately $1.7 million , if recognized, would have an impact on the Company’s effective tax rate. As of December 31, 2017, the reserve was approximately $4.5 million which includes interest and penalties of approximately $1.9 million . As of December 31, 2016, the reserve was approximately $3.9 million which included interest and penalties of approximately $1.6 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, 2016 through December 31, 2017 . (Amounts in thousands) Unrecognized tax benefits balance at January 1, 2016 $ 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 Additions based on tax positions related to current year 182 Additions for tax positions of prior years 161 Reductions for tax positions of prior years (90 ) Settlement or lapse of applicable statutes (400 ) Unrecognized tax benefits balance at December 31, 2017 $ 16,522 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, 2017 , the Company reversed approximately $0.4 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, 2016, the Company reversed approximately $0.1 million of unrecognized tax benefits due to the expiration of the statute of limitations for the tax year ended December 31, 2008. 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. As a result of the future federal corporate tax rate reduction from the Tax Act enacted on December 22, 2017, the Company estimates that the total anticipated amount of future payments under the Tax Receivable Agreement would be approximately $74.7 million assuming no additional 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, 2017 , the Company estimates the Tax Receivable Agreement liability to be approximately $69.5 million with the remaining $5.2 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 $74.7 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 and expense the remaining $5.2 million. As of December 31, 2017 and 2016, the Company had a $69.5 million and $79.7 million liability, respectively, for the amount due pursuant to the Tax Receivable Agreement. The Company has $51.4 million and $25.4 million as current liabilities in the Company's consolidated balance sheets as of December 31, 2017 and December 31, 2016, respectively. The Company has $18.1 million and $54.3 million of this liability recorded as noncurrent as of December 31, 2017 and December 31, 2016, respectively, in the consolidated balance sheets as these amounts will not be paid in cash within the next 12 months. The $10.7 million Tax Receivable Agreement liability adjustment for the year ended December 31, 2017 recognized in the Company's consolidated statement of operations resulted primarily from the future federal tax rate reduction enacted as part of the December 2017 Tax Act which reduced the value of the NOLs to be utilized in future years at the lower 21% corporate tax rate. 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, 2017
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 (there were no option grants in 2016 or 2017) are outlined in the following table: December 31, 2015 Weighted average fair value of options granted $ 2.62 Weighted average assumptions used: Expected volatility 34 % Expected term (in years) 7.00 Risk-free interest rate 1.82 % Expected dividend yield — % A summary of changes in stock options outstanding during the years ended December 31, 2017 and December 31, 2016 is presented below: Stock Options Weighted- Weighted- Aggregate Intrinsic Value (in thousands) Balance at January 1, 2016 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 Granted — $ — — Exercised (97,352 ) $ 12.35 — Forfeited or expired — $ — — Balance at December 31, 2017 2,398,181 $ 14.02 3.43 10,671 As of December 31, 2017 , 2,349,957 options were 100% vested with a weighted average exercise price of $14.04 . As of December 31, 2016 , 2,324,059 options were 100% vested with a weighted average exercise price of $13.95 . The total intrinsic value of options exercised during the years ended December 31, 2017 , and 2016 was $0.5 million and $0.6 million , respectively. At December 31, 2017 , the Company had approximately $0.1 million of total unrecognized compensation expense that will be recognized over a weighted average period of 0.71 years. 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. The Company recorded compensation expense of $0.5 million , $0.8 million , and $1.7 million for the years ended December 31, 2017 , 2016 , and 2015 , respectively, related to the vesting of these options. Restricted stock 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 vested over the 2017 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 2017, the Company issued an aggregate of 16,440 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 2018 calendar year and the Company will expense these items as compensation expense during 2018.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2017
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: (Amounts in thousands) For the year ended December 31, 2017 2016 2015 Net sales Siding, Fencing, and Stone $ 970,198 $ 886,851 $ 840,118 Windows and Doors 1,086,105 1,024,993 999,608 $ 2,056,303 $ 1,911,844 $ 1,839,726 Operating earnings (loss) Siding, Fencing, and Stone $ 146,753 $ 157,058 $ 134,654 Windows and Doors 56,435 43,579 18,195 Unallocated (28,930 ) (32,141 ) (30,317 ) $ 174,258 $ 168,496 $ 122,532 Interest (income) expense, net Siding, Fencing, and Stone $ (29 ) $ (16 ) $ (22 ) Windows and Doors (21 ) (12 ) (17 ) Unallocated 69,333 72,710 74,858 $ 69,283 $ 72,682 $ 74,819 Depreciation and amortization Siding, Fencing, and Stone $ 22,562 $ 25,723 $ 26,539 Windows and Doors 30,369 30,516 31,549 Unallocated 316 164 312 $ 53,247 $ 56,403 $ 58,400 Income tax provision (benefit) Unallocated $ 46,654 $ (51,995 ) $ (688 ) Capital expenditures Siding, Fencing, and Stone $ 17,243 $ 16,472 $ 11,816 Windows and Doors 20,613 17,780 19,196 Unallocated 2,530 1,749 2,848 $ 40,386 $ 36,001 $ 33,860 As of December 31, 2017 2016 Total assets Siding, Fencing, and Stone $ 728,502 $ 691,930 Windows and Doors 500,278 509,055 Unallocated 90,787 56,756 $ 1,319,567 $ 1,257,741 Our Canadian subsidiaries, which had sales of approximately $223.4 million for the year ended December 31, 2017 , 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, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS 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. The Company paid these retention amounts during the year ended December 31, 2017. As of December 31, 2016, these retention payments were accrued at $2.8 million in accrued expenses and other long-term liabilities, respectively, in the Company's consolidated balance sheets. In January 2018, the Company made an approximate $26.5 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 2016 activity. During the fourth quarter of 2016, the Company made an approximate $5.0 million payment to 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, 2017
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: (Amounts in thousands, except per share data) Quarter Quarter Quarter Quarter 2017 2017 2017 2017 Net sales $ 516,858 $ 564,663 $ 544,767 $ 430,015 Gross profit 110,134 131,966 136,888 89,525 Net income (loss) 14,571 (2), (3) 27,534 29,859 (3,637 ) Net income (loss) per share attributable to common shareholders: Basic (1) $ 0.21 $ 0.40 $ 0.44 $ (0.05 ) Diluted (1) $ 0.21 $ 0.40 $ 0.43 $ (0.05 ) (Amounts in thousands, except per share data) Quarter Quarter Quarter Quarter 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 (4), (5) 54,755 (4) 41,646 (27,577 ) (4) 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 ) (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 for the quarter ended December 31, 2017 includes an approximate $2.1 million loss on modification or extinguishment of debt. See Note 5 Long-Term Debt for description of loss on debt modification and extinguishment. (3) The net income for the quarter ended December 31, 2017 includes a benefit of approximately $10.7 million for the TRA liability and a $4.3 million income tax expense related to the reduction in deferred tax assets, both due to the passage of the Tax Act in December 2017. See Note 10 Income Taxes for further description of these adjustments. (4) The net income 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. (5) 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, 2017
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, 2017 and December 31, 2016 , and for the years ended December 31, 2017 , 2016 , and 2015 . 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, 2017 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated Net sales $ — $ — $ 1,832,925 $ 223,378 $ — $ 2,056,303 Cost of products sold — — 1,419,980 167,810 — 1,587,790 Gross profit — — 412,945 55,568 — 468,513 Operating expenses: Selling, general and administrative expenses — 28,930 196,622 47,432 — 272,984 Intercompany administrative charges — — 37,437 3,999 (41,436 ) — Amortization of intangible assets — — 16,872 4,399 — 21,271 Total operating expenses — 28,930 250,931 55,830 (41,436 ) 294,255 Operating earnings (loss) — (28,930 ) 162,014 (262 ) 41,436 174,258 Foreign currency gain — — — 1,363 — 1,363 Intercompany interest — 56,888 (52,995 ) (3,893 ) — — Interest expense — (69,361 ) — — — (69,361 ) Interest income — 28 27 23 — 78 Tax receivable agreement liability adjustment — 10,749 — — — 10,749 Loss on modification or extinguishment of debt — (2,106 ) — — — (2,106 ) Intercompany administrative income — 41,436 — — (41,436 ) — Income (loss) before equity in subsidiaries' income — 8,704 109,046 (2,769 ) — 114,981 Equity in subsidiaries' income 68,327 59,623 — — (127,950 ) — Income (loss) before provision (benefit) for income taxes 68,327 68,327 109,046 (2,769 ) (127,950 ) 114,981 Provision (benefit) for income taxes — — 47,144 (490 ) — 46,654 Net income (loss) $ 68,327 $ 68,327 $ 61,902 $ (2,279 ) $ (127,950 ) $ 68,327 Other comprehensive income (loss): Foreign currency translation adjustments — — — 3,765 — 3,765 Unrealized loss on derivative instruments — — — (853 ) — (853 ) Minimum pension liability for actuarial gain — — 610 — — 610 Total comprehensive income (loss) $ 68,327 $ 68,327 $ 62,512 $ 633 $ (127,950 ) $ 71,849 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 BALANCE SHEET As of December 31, 2017 (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 $ — $ 65,451 $ (12,905 ) $ 18,870 $ — $ 71,416 Accounts receivable, net — — 222,847 26,686 — 249,533 Inventories: Raw materials — — 72,688 6,642 — 79,330 Work in process — — 34,050 2,390 — 36,440 Finished goods — — 65,975 14,746 — 80,721 Total inventory — — 172,713 23,778 — 196,491 Prepaid expenses and other current assets — 19,741 22,905 3,254 — 45,900 Total current assets — 85,192 405,560 72,588 — 563,340 Investments in subsidiaries 81,921 (212,967 ) — — 131,046 — Property and Equipment, at cost: Land — — 7,553 676 — 8,229 Buildings and improvements — 518 63,058 4,429 — 68,005 Machinery and equipment — 4,173 422,255 24,126 — 450,554 — 4,691 492,866 29,231 — 526,788 Less accumulated depreciation — (981 ) (337,546 ) (13,729 ) — (352,256 ) Total property and equipment, net — 3,710 155,320 15,502 — 174,532 Other Assets: Intangible assets, net — — 74,943 8,732 — 83,675 Goodwill — — 449,366 31,197 — 480,563 Deferred income taxes — — 10,523 — — 10,523 Intercompany note receivable — 1,139,073 — — (1,139,073 ) — Other — 1,885 5,049 — — 6,934 Total other assets — 1,140,958 539,881 39,929 (1,139,073 ) 581,695 $ 81,921 $ 1,016,893 $ 1,100,761 $ 128,019 $ (1,008,027 ) $ 1,319,567 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities: Accounts payable $ — $ 257 $ 69,439 $ 16,024 $ — $ 85,720 Accrued expenses — 47,114 120,335 18,408 — 185,857 Current portion of payable to related parties pursuant to tax receivable agreement — 51,356 — — — 51,356 Current portion of long-term debt — 4,300 — — — 4,300 Total current liabilities — 103,027 189,774 34,432 — 327,233 Deferred income taxes — — — 1,530 — 1,530 Intercompany note payable — — 1,022,988 116,085 (1,139,073 ) — Long-term portion of payable to related parties pursuant to tax receivable agreement — 18,125 — — — 18,125 Other long-term liabilities — 6,486 71,011 5,927 — 83,424 Long-term debt — 807,334 — — — 807,334 Commitments and contingencies Stockholders' Equity (Deficit): Preferred stock — — — — — — Common stock 685 685 — — (685 ) 685 Additional paid-in-capital 756,096 756,096 192,777 23,336 (972,209 ) 756,096 (Accumulated deficit) retained earnings (645,090 ) (645,090 ) (360,720 ) (38,591 ) 1,044,401 (645,090 ) Accumulated other comprehensive loss (29,770 ) (29,770 ) (15,069 ) (14,700 ) 59,539 (29,770 ) Total stockholder's equity (deficit) 81,921 81,921 (183,012 ) (29,955 ) 131,046 81,921 $ 81,921 $ 1,016,893 $ 1,100,761 $ 128,019 $ (1,008,027 ) $ 1,319,567 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 Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated ASSETS 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 ) — 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 (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 (deficit) equity 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 STATEMENT OF CASH FLOWS For the year ended December 31, 2017 (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) $ 68,327 $ 68,327 $ 61,902 $ (2,279 ) $ (127,950 ) $ 68,327 Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation and amortization expense — 316 45,892 7,039 — 53,247 Non-cash restructuring costs — — 1,321 — — 1,321 Non-cash interest expense, net — 14,044 — — — 14,044 Gain on foreign currency transactions — — — (1,363 ) — (1,363 ) Non-cash litigation expense — 650 — — — 650 Loss on modification or extinguishment of debt — 2,106 — — — 2,106 Stock based compensation — 1,345 — — — 1,345 Deferred income taxes — — 40,951 (1,328 ) — 39,623 Tax receivable agreement liability adjustment — (10,749 ) — — — (10,749 ) Increase in tax uncertainty, net of valuation allowance — — 604 — — 604 Equity in subsidiaries' net income (68,327 ) (59,623 ) — — 127,950 — Gain on sale of building — — — (1,880 ) — (1,880 ) Other — — (175 ) — — (175 ) Changes in operating assets and liabilities: Accounts receivable, net — — (34,212 ) (5,219 ) — (39,431 ) Inventories — — (32,989 ) (1,494 ) — (34,483 ) Prepaid expenses and other current assets — (334 ) (1,497 ) (235 ) — (2,066 ) Accounts payable — (120 ) 14,890 (4,297 ) — 10,473 Accrued expenses — (4,762 ) (985 ) (2,703 ) — (8,450 ) Cash payments on restructuring liabilities — — (983 ) — — (983 ) Insurance proceeds in advance of settlement — 8,725 — — — 8,725 Other — — — 1,043 — 1,043 Net cash provided by (used in) operating activities — 19,925 94,719 (12,716 ) — 101,928 Cash flows from investing activities: Capital expenditures — (2,530 ) (34,687 ) (3,169 ) — (40,386 ) Proceeds from sale of assets — — 236 2,278 — 2,514 Net cash used in investing activities — (2,530 ) (34,451 ) (891 ) — (37,872 ) Cash flows from financing activities: Payments on long-term debt — (44,300 ) — — — (44,300 ) Proceeds from intercompany investment — 42,304 (62,255 ) 19,951 — — Proceeds from exercises of employee stock options — 1,203 — — — 1,203 Payments to tax authority for employee stock based compensation — (1,186 ) — — — (1,186 ) Net cash provided by (used in) financing activities — (1,979 ) (62,255 ) 19,951 — (44,283 ) Impact of exchange rate movement on cash — — — 46 — 46 Net increase (decrease) in cash and cash equivalents — 15,416 (1,987 ) 6,390 — 19,819 Cash and cash equivalents at the beginning of the period — 50,035 (10,918 ) 12,480 — 51,597 Cash and cash equivalents at the end of the period $ — $ 65,451 $ (12,905 ) $ 18,870 $ — $ 71,416 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 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 income (loss) (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 — — (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

SCHEDULE II VALUATION AND QUALI

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 31, 2017
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, 2017 (Amounts in thousands) Balance at Charged to Charged to Uncollectible accounts Balance at Year ended December 31, 2017 Allowance for doubtful accounts and sales allowances............ $ 2,663 $ 1,500 $ — $ (1,026 ) $ 3,137 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

SUMMARY OF SIGNIFICANT ACCOUN24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
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”). 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. 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. On May 23, 2013 in connection with Ply Gem Holdings' initial public offering, Ply Gem Prime merged with Ply Gem Holdings with Ply Gem Holdings being the surviving entity. 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.
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.
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 $3.1 million and $2.7 million at December 31, 2017 and 2016 , respectively. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. 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. 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 net realizable value 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, 2017 , the Company had inventory purchase commitments of approximately $120.6 million . The inventory provisions were approximately $7.8 million at December 31, 2017 , decreasing by approximately $0.6 million compared to the December 31, 2016 provision of approximately $8.4 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, 2017 , 2016 , and 2015 was approximately $32.0 million , $31.3 million , and $33.1 million , respectively. During the year ended December 31, 2017, the Company recognized a $1.9 million gain on the sale of a Canadian building as the Company consolidated windows and siding operations into a new leased facility in Saskatoon. The gain on sale has been recorded within selling, general, and administrative expenses in the Company's consolidated statements of operations.
Long-lived assets	Long-lived assets The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company performs 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, 2017, 2016 or 2015.
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 25 for 2017 ) 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 2017 and 2016 .
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 $12.7 million and $16.5 million as of December 31, 2017 and December 31, 2016 , respectively, and have been recorded within long-term debt ( $11.0 million at December 31, 2017 and $14.2 million at December 31, 2016) and other non-current assets ( $1.7 million at December 31, 2017 and $2.3 million at December 31, 2016) 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, 2017 , December 31, 2016 and December 31, 2015 was approximately $3.4 million , $3.3 million , and $3.1 million , respectively. Amortization of debt issuance costs is recorded in interest expense in the accompanying consolidated statements of operations.
Share Based Compensation	Share Based Compensation 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 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, 2017 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 had 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 beginning with 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. This methodology was consistent for the year ended December 31, 2017. During the year ended December 31, 2017, the reduction of the TRA liability was a function of the lower corporate tax rates from the Tax Act causing the NOLs to be less valuable. As of December 31, 2017 and 2016 , we had a $69.5 million and $79.7 million liability, respectively, for the amount due pursuant to the Tax Receivable Agreement.
Sales taxes	Sales Taxes Sales taxes collected from customers are recorded as liabilities until remitted to taxing authorities and therefore are not reflected in the consolidated statements of operations.
Advertising Cost, Policy, Expensed Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are generally expensed as incurred. Advertising expense was $15.6 million , $14.0 million , and $15.1 million for the years ended December 31, 2017 , 2016 , and 2015 , 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. As of December 31, 2017, the Company had a $16.7 million insurance receivable recognized in other current assets in the Company’s consolidated balance sheet for the securities litigation (see Note 8 Commitments and Contingencies ). As of December 31, 2016, the Company did not have any insurance recoveries recognized in the consolidated balance sheet.
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, 2017 , the Company had approximately $811.6 million of indebtedness, approximately $71.4 million of cash and cash equivalents, and approximately $261.5 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 for the years presented. The Company recorded a gain from foreign currency transactions of approximately $1.4 million , a gain of approximately $0.3 million , and a loss of approximately $3.2 million for the years ended December 31, 2017 , 2016 , and 2015 , respectively. During the years ended December 31, 2017 , 2016 , and 2015 , accumulated other comprehensive income (loss) included a currency translation adjustment of approximately $3.8 million , $3.0 million , and $(14.7) million , respectively.
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments During the year ended December 31, 2017, the Company entered into a forward contract agreement to hedge approximately $40.4 million of its 2018 non-functional currency inventory purchases. During the years ended December 31, 2017 and 2016, the Company entered into forward contract agreements to hedge approximately $38.4 million of its 2017 non-functional currency inventory purchases (settled prior to December 31, 2017). 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 2018, 2017, and 2016 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 2018, 2017, and 2016 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, 2017 , 2016 , and 2015 , the Company realized a loss of approximately $0.3 million , a loss of approximately $0.2 million , and a gain of approximately $5.5 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, 2017 , approximately $6,000 of the deferred net gain on derivative instruments included in accumulated other comprehensive loss, respectively, 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, 2017 December 31, 2016 Foreign currency hedge (included in other assets) $ 6 $ 962
Concentration of Credit Risk	of Credit Risk The Company’s largest customer, ABC Supply Co. Inc., accounted for approximately 12.5% , 13.1% , and 11.6% of consolidated net sales for the years ended December 31, 2017 , 2016 , and 2015 , respectively, and 12.8% and 14.4% of outstanding accounts receivable as of December 31, 2017 and 2016 , 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 following table provides information about liabilities not carried at fair value: 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 $ 671,970 $ 671,970 $ — $ — Term Loan Facility 213,875 215,479 — 215,479 — As of December 31, 2017 $ 863,875 $ 887,449 $ 671,970 $ 215,479 $ — 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 $ — 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 per common share Basic earnings 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 computation of the dilutive effect of other potential common shares included options and unvested restricted stock representing approximately 0.6 million , 0.1 million , and 0.1 million shares of common stock for the years ended December 31, 2017 , 2016 and 2015, respectively.
New Accounting Pronouncements	New Accounting Pronouncements In February 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. ASU 2018-02 addresses the impact of adjustments to deferred taxes due to the reduction of the historical income tax rate to the newly enacted corporate income tax rate as required by the December 2017 Tax Act. The amendments in this update allow reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Act. The effective date for the standard is for fiscal years beginning after December 15, 2018. Early adoption is permitted. The Company is currently evaluating the impact of the pending adoption of this standard on its consolidated financial statements. In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities , which improves the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities in its financial statements and make certain targeted improvements to simplify the application of the hedge accounting guidance in current U.S. generally accepted accounting principles ("GAAP"). The amendments in this update better align an entity's risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and presentation of hedge results. The effective date for the standard is for fiscal years beginning after December 15, 2018. The Company is currently evaluating the impact of the pending adoption of this standard on its consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting . ASU 2017-09 addresses which changes to terms or conditions of a share-based payment award require the application of modification accounting within the scope of Topic 718. ASU 2017-09 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 March 2017, the FASB issued ASU 2017-07, Compensation-Retirement Benefits (Topic 715) Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost . ASU 2017-07 changes the statement of operations presentation of defined benefit plan expense by requiring separation between operating expense (service cost component) and non-operating expense (all other components, including interest cost, amortization of prior service cost, curtailments and settlements, etc.). The operating expense component is reported with similar compensation costs while the non-operating components are reported in other income and expense. In addition, only the service cost component is eligible for capitalization as part of an asset such as inventory or property, plant and equipment. ASU 2017-07 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017 or fiscal 2018 for the Company. The Company does not expect the adoption of this guidance to have a material impact on its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU 2016-09, Improvements to Employee Share-Based Payment Accounting . The standard update simplifies several aspects of the accounting for employee share-based payment transactions, including accounting for income taxes, forfeitures, and statutory withholding requirements, as well as classification in the consolidated statements of cash flows. As a result of the adoption, on a modified retrospective basis, we recognized $1.3 million of excess tax benefits during the year ended December 31, 2017 from stock-based compensation through a cumulative-effect adjustment decreasing accumulated deficit. We elected not to change our policy on accounting for forfeitures and will continue to estimate a requisite forfeiture rate. Additional amendments to the accounting for income taxes and minimum statutory withholding requirements had no impact on the Company's results of operations. 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 May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers , which completes the joint effort by the FASB and the International Accounting Standards Board to clarify the principles for recognizing revenue and improve financial reporting by creating common revenue recognition guidance for GAAP and International Financial Reporting Standards ("IFRS"). ASU 2014-09 provides enhancements to the quality and consistency of how revenue is reported while also improving comparability in the financial statements of companies reporting using IFRS and GAAP. The core principle of this update is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new standard will be adopted by Ply Gem beginning in the first quarter of 2018. The evaluation of our contracts is substantially complete and, based upon the results of our evaluation, we currently do not expect the application of the new standard to these contracts to have a material impact to our consolidated statements of operations, balance sheets, or cash flows either at initial implementation or on an ongoing basis. The Company is also evaluating the new disclosures required by the standard to determine what additional information will need to be disclosed and additional disaggregated revenue disclosures are expected to be included upon adoption.

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2017 December 31, 2016 Foreign currency hedge (included in other assets) $ 6 $ 962
Summary of fair value liabilities	The following table provides information about liabilities not carried at fair value: 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 $ 671,970 $ 671,970 $ — $ — Term Loan Facility 213,875 215,479 — 215,479 — As of December 31, 2017 $ 863,875 $ 887,449 $ 671,970 $ 215,479 $ — 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 $ —
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, 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 ) Net current period change 3,765 (853 ) 610 3,522 Balance, December 31, 2017 $ (14,706 ) $ 5 $ (15,069 ) $ (29,770 )

ACQUISITIONS (Tables)

ACQUISITIONS (Tables) - Canyon Stone [Member]	12 Months Ended
	Dec. 31, 2017
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 would have been: (Amounts in thousands) (Unaudited) December 31, 2015 Net sales $ 1,850,993 Net income 32,712

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill [Abstract]
Schedule of reporting unit goodwill balances	The reporting unit goodwill balances were as follows as of December 31, 2017 and December 31, 2016 : (Amounts in thousands) December 31, 2017 December 31, 2016 Siding, Fencing and Stone $ 349,954 $ 348,553 Windows and Doors 130,609 129,961 $ 480,563 $ 478,514
Rollforward of goodwill	A rollforward of goodwill for 2017 and 2016 is included in the table below: Windows and Siding, Fencing (Amounts in thousands) Doors and Stone Balance as of January 1, 2016 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 Currency translation adjustments 648 1,401 Balance as of December 31, 2017 Goodwill 458,382 472,181 Accumulated impairment losses (327,773 ) (122,227 ) $ 130,609 $ 349,954

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2017
Finite-Lived Intangible Assets, Net [Abstract]
Components of intangible assets	The following table presents the major components of intangible assets as of December 31, 2017 and 2016 : (Amounts in thousands) Average Accumulated Net Carrying (in Years) Cost Amortization Value As of December 31, 2017 Patents 14 $ 12,770 $ (12,261 ) $ 509 Trademarks/Tradenames 12 117,473 (88,853 ) 28,620 Customer relationships 13 219,614 (166,086 ) 53,528 Other 4 5,750 (4,732 ) 1,018 Total intangible assets 12 $ 355,607 $ (271,932 ) $ 83,675 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
Schedule of expected amortization expense	Amortization expense related to these intangible assets for the years ended December 31, 2017 , 2016 , and 2015 was approximately $21.3 million , $25.1 million , and $25.3 million , respectively. Estimated amortization expense for fiscal years 2018 through 2022 is shown in the following table: Amortization (Amounts in thousands) expense 2018 $ 19,781 2019 15,734 2020 11,197 2021 6,718 2022 4,416

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt in the accompanying consolidated balance sheets at December 31, 2017 and 2016 consists of the following: (Amounts in thousands) December 31, 2017 December 31, 2016 Senior secured asset based revolving credit facility $ — $ — Term Loan due 2021, net of unamortized early tender premium, discount, and debt issuance costs of $10,560 and $17,854, respectively 203,315 240,321 6.50% Senior notes due 2022, net of unamortized early tender premium, discount, and debt issuance costs of $41,681 and $49,935, respectively 608,319 600,065 $ 811,634 $ 840,386 Less current portion of long-term debt (4,300 ) (4,300 ) $ 807,334 $ 836,086
Schedule of Extinguishment and Modification of Debt	Based on these financing transactions, the Company recognized a loss on debt modification or extinguishment of approximately $2.1 million and $11.7 million for the years ended December 31, 2017 , and 2016 , respectively, as summarized in the table below. (Amounts in thousands) For the year ended December 31, 2017 December 31, 2016 Loss on modification of debt: Term Loan Facility unamortized discount $ (1,681 ) $ (9,375 ) Term Loan Facility unamortized debt issuance costs (425 ) (2,372 ) Total loss on modification or extinguishment of debt $ (2,106 ) $ (11,747 )
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, 2017 : (Amounts in thousands) As of December 31, 2017 2018 $ 4,300 2019 4,300 2020 4,300 2021 200,975 2022 650,000 Thereafter — $ 863,875

DEFINED BENEFIT PLANS (Tables)

DEFINED BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2017
Retirement Benefits [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, 2017 and 2016 : December 31, December 31, (Amounts in thousands) 2017 2016 Change in projected benefit obligation Benefit obligation at beginning of year $ 47,138 $ 47,652 Service cost — — Interest cost 1,822 1,914 Actuarial (gain) loss 2,226 (227 ) Benefits and expenses paid (2,669 ) (2,201 ) Projected benefit obligation at end of year $ 48,517 $ 47,138 Change in plan assets Fair value of plan assets at beginning of year $ 31,478 $ 31,972 Actual return on plan assets 3,792 1,060 Employer and participant contributions 1,753 647 Benefits and expenses paid (2,669 ) (2,201 ) Fair value of plan assets at end of year $ 34,354 $ 31,478 Funded status and financial position: Fair value of plan assets $ 34,354 $ 31,478 Benefit obligation at end of year 48,517 47,138 Funded status $ (14,163 ) $ (15,660 ) Amount recognized in the balance sheet consists of: Current liability $ (1,358 ) $ (1,753 ) Noncurrent liability (12,805 ) (13,907 ) Liability recognized in the balance sheet $ (14,163 ) $ (15,660 )
Accumulated other comprehensive loss	Amounts recognized in accumulated other comprehensive loss at December 31, 2017 and 2016 consisted of the following: (Amounts in thousands) December 31, December 31, 2017 2016 Initial net asset (obligation) $ — $ — Prior service credit (cost) — — Net loss 17,958 18,817 Accumulated other comprehensive loss $ 17,958 $ 18,817
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, 2017 2016 2015 Discount rate for projected benefit obligation 3.50 % 3.97 % 4.18 % Discount rate for pension costs 3.97 % 4.18 % 4.25 % 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, 2017 2016 2015 Service cost $ — $ — $ — Interest cost 1,822 1,914 1,996 Expected return on plan assets (2,184 ) (2,176 ) (2,309 ) Amortization of (gain) loss 1,432 1,348 1,192 Net periodic benefit expense $ 1,070 $ 1,086 $ 879
Pension assets	The weighted-average asset allocations at December 31, 2017 by asset category are as follows: Target Actual allocation as of December 31, 2017 Weighted Average Asset Category U.S. Large Cap Funds 25.0 % 22.3 % 3.7 % U.S. Mid Cap Funds 5.0 % 8.1 % 0.8 % U.S. Small Cap Funds 3.0 % 3.0 % 0.4 % International Equity 15.0 % 15.2 % 1.1 % Fixed income 45.0 % 44.4 % 0.9 % Other investments 7.0 % 7.0 % 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, 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 %
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, 2017 and 2016 : (Amounts in thousands) Fair value as of Quoted Prices in Active Significant Other Significant December 31, Markets for Identical Observable Inputs Unobservable Inputs 2017 Assets (Level 1) (Level 2) (Level 3) Equity Securities (1) U.S. Large Cap Funds $ 7,660 $ 7,660 $ — $ — U.S. Mid Cap Funds 2,797 1,381 1,416 — U.S. Small Cap Funds 1,038 515 523 — International Funds 5,203 5,203 — — Fixed Income Domestic Bond Funds (2) 15,261 — 15,261 — Other Investments Commodity Funds (3) 1,765 — 1,765 — Cash & Cash Equivalents 630 630 — — $ 34,354 $ 15,389 $ 18,965 $ — (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 $ — (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) 2018 $ 2,404 2019 2,469 2020 2,568 2021 2,624 2022 2,681 2023-2027 14,119

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of lease obligation, partially offset by subleases	At December 31, 2017 , 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 $140.0 million at December 31, 2017 . The lease obligations, partially offset by sublease income, are payable as follows: Lease Sublease (Amounts in thousands) Commitments Income 2018 $ 31,590 $ 437 2019 27,455 445 2020 22,123 454 2021 17,755 463 2022 15,694 473 Thereafter 25,431 974
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 $1.0 million and $1.4 million at December 31, 2017 and 2016 , respectively. As of December 31, 2017 and 2016 , the Company has recorded liabilities related to these indemnifications of approximately $0.4 million and $0.5 million , respectively, in current liabilities and $0.6 million and $0.9 million , respectively, in long-term liabilities, consisting of the following: (Amounts in thousands) December 31, 2017 December 31, 2016 Product claim liabilities $ 138 $ 138 Multiemployer pension plan withdrawal liability 449 808 Other 439 500 $ 1,026 $ 1,446
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) 2017 2016 2015 Balance, beginning of period $ 77,279 $ 76,562 $ 84,423 Acquisitions-Canyon Stone (2015) — — 100 Warranty expense during period 22,309 22,266 21,264 Adjustments — — (7,761 ) Settlements made during period (22,271 ) (21,549 ) (21,464 ) Balance, end of period $ 77,317 $ 77,279 $ 76,562

ACCRUED EXPENSES AND OTHER LO32

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Accrued expenses and other long term liabilities	Accrued expenses consist of the following at December 31, 2017 and December 31, 2016 : (Amounts in thousands) December 31, 2017 December 31, 2016 Insurance $ 7,637 $ 8,297 Employee compensation and benefits 19,720 27,749 Sales and marketing 58,131 59,655 Product warranty 19,652 19,718 Accrued freight 3,696 2,146 Accrued interest 18,027 17,977 Accrued environmental liability 453 434 Accrued pension 1,358 1,753 Accrued sales returns and discounts 1,303 1,199 Accrued taxes 4,735 4,966 Litigation accrual 26,849 2,575 Other 24,296 22,546 $ 185,857 $ 169,015 Other long-term liabilities consist of the following at December 31, 2017 and December 31, 2016 : (Amounts in thousands) December 31, 2017 December 31, 2016 Insurance $ 595 $ 605 Pension liabilities 12,805 13,907 Multi-employer pension withdrawal liability 449 808 Product warranty 57,665 57,575 Long-term product claim liability 138 138 Long-term environmental liability 1,075 1,158 Liabilities for tax uncertainties 4,529 3,925 Litigation accrual 731 731 Other 5,437 7,548 $ 83,424 $ 86,395

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
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 before provision (benefit) for income taxes: For the year ended December 31, (Amounts in thousands) 2017 2016 2015 Domestic $ 117,750 $ 35,258 $ 47,901 Foreign (2,769 ) (11,766 ) (16,301 ) $ 114,981 $ 23,492 $ 31,600
Summary of provision (benefit) for income taxes	The following is a summary of the provision (benefit) for income taxes included in the accompanying consolidated statement of operations: For the year ended December 31, (Amounts in thousands) 2017 2016 2015 Federal: Current $ 989 $ 1,043 $ 692 Deferred 39,692 (54,692 ) (2,833 ) 40,681 (53,649 ) (2,141 ) State: Current $ 5,204 $ 4,674 $ 2,688 Deferred 1,259 (2,020 ) (779 ) 6,463 2,654 1,909 Foreign: Current $ 838 $ 277 $ 833 Deferred (1,328 ) (1,277 ) (1,289 ) (490 ) (1,000 ) (456 ) Total $ 46,654 $ (51,995 ) $ (688 )
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 40.6% for the year ended December 31, 2017 , 221.3% for the year ended December 31, 2016 , and 2.2% for the year ended December 31, 2015 . For the year ended December 31, (Amounts in thousands) 2017 2016 2015 Income tax provision at the federal statutory rate $ 40,243 $ 8,222 $ 11,060 Net change from statutory rate: Valuation allowance-US 165 (88,653 ) (30,446 ) Valuation allowance-Canada 207 1,714 3,551 State income tax provision, net of federal income tax benefit 4,462 5,937 4,986 Taxes at non-U.S. statutory rate (283 ) 348 (153 ) Additional provisions/reversals of unrecognized tax benefits (281 ) 187 (116 ) Canadian rate differential 142 808 1,284 Attribute reduction — (3,118 ) 3,118 Tax Receivable Agreement 162 21,306 4,531 Alternative minimum tax 1,463 1,483 1,298 Minimum tax credit (1,463 ) (1,483 ) (1,298 ) Meals and entertainment 676 675 595 Executive compensation 748 599 — Work opportunity tax credit (474 ) (438 ) — Tax Reform - Deferred Taxes 4,272 — — Tax Reform - Tax Receivable Agreement (3,746 ) — — Other, net 361 418 902 $ 46,654 $ (51,995 ) $ (688 )
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, 2017 and 2016 are as follows: (Amounts in thousands) 2017 2016 Deferred tax assets: Accounts receivable $ 615 $ 824 Insurance reserves 2,004 3,302 Warranty reserves 18,616 26,826 Pension accrual 3,837 6,292 Deferred compensation 4,683 10,946 Inventories 2,936 4,898 Federal, net operating loss carry-forwards 12,621 48,732 State, net operating loss carry-forwards 12,580 10,496 Non-capital losses - foreign jurisdiction 13,116 11,743 Related party interest 3,347 18,055 Professional fees 1,087 2,031 Environmental reserves 374 576 Alternative minimum tax 4,244 2,782 Other assets, net 5,008 7,530 Valuation allowance (26,553 ) (22,889 ) Total deferred tax assets 58,515 132,144 Deferred tax liabilities: Property and equipment, net (18,851 ) (27,589 ) Intangible assets, net (20,873 ) (36,894 ) Deferred financing (8,991 ) (18,063 ) Other liabilities, net (807 ) (1,973 ) Total deferred tax liabilities (49,522 ) (84,519 ) Net deferred tax asset $ 8,993 $ 47,625
Summary of Income Tax Contingencies [Table Text Block]	The following is a rollforward of unrecognized tax benefits from January 1, 2016 through December 31, 2017 . (Amounts in thousands) Unrecognized tax benefits balance at January 1, 2016 $ 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 Additions based on tax positions related to current year 182 Additions for tax positions of prior years 161 Reductions for tax positions of prior years (90 ) Settlement or lapse of applicable statutes (400 ) Unrecognized tax benefits balance at December 31, 2017 $ 16,522

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2017
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 (there were no option grants in 2016 or 2017) are outlined in the following table: December 31, 2015 Weighted average fair value of options granted $ 2.62 Weighted average assumptions used: Expected volatility 34 % Expected term (in years) 7.00 Risk-free interest rate 1.82 % Expected dividend yield — %
Stock options outstanding	A summary of changes in stock options outstanding during the years ended December 31, 2017 and December 31, 2016 is presented below: Stock Options Weighted- Weighted- Aggregate Intrinsic Value (in thousands) Balance at January 1, 2016 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 Granted — $ — — Exercised (97,352 ) $ 12.35 — Forfeited or expired — $ — — Balance at December 31, 2017 2,398,181 $ 14.02 3.43 10,671

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Summary of the Company's segment information	Following is a summary of the Company’s segment information: (Amounts in thousands) For the year ended December 31, 2017 2016 2015 Net sales Siding, Fencing, and Stone $ 970,198 $ 886,851 $ 840,118 Windows and Doors 1,086,105 1,024,993 999,608 $ 2,056,303 $ 1,911,844 $ 1,839,726 Operating earnings (loss) Siding, Fencing, and Stone $ 146,753 $ 157,058 $ 134,654 Windows and Doors 56,435 43,579 18,195 Unallocated (28,930 ) (32,141 ) (30,317 ) $ 174,258 $ 168,496 $ 122,532 Interest (income) expense, net Siding, Fencing, and Stone $ (29 ) $ (16 ) $ (22 ) Windows and Doors (21 ) (12 ) (17 ) Unallocated 69,333 72,710 74,858 $ 69,283 $ 72,682 $ 74,819 Depreciation and amortization Siding, Fencing, and Stone $ 22,562 $ 25,723 $ 26,539 Windows and Doors 30,369 30,516 31,549 Unallocated 316 164 312 $ 53,247 $ 56,403 $ 58,400 Income tax provision (benefit) Unallocated $ 46,654 $ (51,995 ) $ (688 ) Capital expenditures Siding, Fencing, and Stone $ 17,243 $ 16,472 $ 11,816 Windows and Doors 20,613 17,780 19,196 Unallocated 2,530 1,749 2,848 $ 40,386 $ 36,001 $ 33,860 As of December 31, 2017 2016 Total assets Siding, Fencing, and Stone $ 728,502 $ 691,930 Windows and Doors 500,278 509,055 Unallocated 90,787 56,756 $ 1,319,567 $ 1,257,741

QUARTERLY RESULTS OF OPERATIO36

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly results of operations	The following is a summary of the quarterly results of operations: (Amounts in thousands, except per share data) Quarter Quarter Quarter Quarter 2017 2017 2017 2017 Net sales $ 516,858 $ 564,663 $ 544,767 $ 430,015 Gross profit 110,134 131,966 136,888 89,525 Net income (loss) 14,571 (2), (3) 27,534 29,859 (3,637 ) Net income (loss) per share attributable to common shareholders: Basic (1) $ 0.21 $ 0.40 $ 0.44 $ (0.05 ) Diluted (1) $ 0.21 $ 0.40 $ 0.43 $ (0.05 ) (Amounts in thousands, except per share data) Quarter Quarter Quarter Quarter 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 (4), (5) 54,755 (4) 41,646 (27,577 ) (4) 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 )

GUARANTOR_NON-GUARANTOR FINAN37

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2017 Guarantor Issuer Non- Ply Gem Ply Gem Guarantor Guarantor Consolidating (Amounts in thousands) Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated Net sales $ — $ — $ 1,832,925 $ 223,378 $ — $ 2,056,303 Cost of products sold — — 1,419,980 167,810 — 1,587,790 Gross profit — — 412,945 55,568 — 468,513 Operating expenses: Selling, general and administrative expenses — 28,930 196,622 47,432 — 272,984 Intercompany administrative charges — — 37,437 3,999 (41,436 ) — Amortization of intangible assets — — 16,872 4,399 — 21,271 Total operating expenses — 28,930 250,931 55,830 (41,436 ) 294,255 Operating earnings (loss) — (28,930 ) 162,014 (262 ) 41,436 174,258 Foreign currency gain — — — 1,363 — 1,363 Intercompany interest — 56,888 (52,995 ) (3,893 ) — — Interest expense — (69,361 ) — — — (69,361 ) Interest income — 28 27 23 — 78 Tax receivable agreement liability adjustment — 10,749 — — — 10,749 Loss on modification or extinguishment of debt — (2,106 ) — — — (2,106 ) Intercompany administrative income — 41,436 — — (41,436 ) — Income (loss) before equity in subsidiaries' income — 8,704 109,046 (2,769 ) — 114,981 Equity in subsidiaries' income 68,327 59,623 — — (127,950 ) — Income (loss) before provision (benefit) for income taxes 68,327 68,327 109,046 (2,769 ) (127,950 ) 114,981 Provision (benefit) for income taxes — — 47,144 (490 ) — 46,654 Net income (loss) $ 68,327 $ 68,327 $ 61,902 $ (2,279 ) $ (127,950 ) $ 68,327 Other comprehensive income (loss): Foreign currency translation adjustments — — — 3,765 — 3,765 Unrealized loss on derivative instruments — — — (853 ) — (853 ) Minimum pension liability for actuarial gain — — 610 — — 610 Total comprehensive income (loss) $ 68,327 $ 68,327 $ 62,512 $ 633 $ (127,950 ) $ 71,849 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
CONDENSED CONSOLIDATING BALANCE SHEET	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2017 (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 $ — $ 65,451 $ (12,905 ) $ 18,870 $ — $ 71,416 Accounts receivable, net — — 222,847 26,686 — 249,533 Inventories: Raw materials — — 72,688 6,642 — 79,330 Work in process — — 34,050 2,390 — 36,440 Finished goods — — 65,975 14,746 — 80,721 Total inventory — — 172,713 23,778 — 196,491 Prepaid expenses and other current assets — 19,741 22,905 3,254 — 45,900 Total current assets — 85,192 405,560 72,588 — 563,340 Investments in subsidiaries 81,921 (212,967 ) — — 131,046 — Property and Equipment, at cost: Land — — 7,553 676 — 8,229 Buildings and improvements — 518 63,058 4,429 — 68,005 Machinery and equipment — 4,173 422,255 24,126 — 450,554 — 4,691 492,866 29,231 — 526,788 Less accumulated depreciation — (981 ) (337,546 ) (13,729 ) — (352,256 ) Total property and equipment, net — 3,710 155,320 15,502 — 174,532 Other Assets: Intangible assets, net — — 74,943 8,732 — 83,675 Goodwill — — 449,366 31,197 — 480,563 Deferred income taxes — — 10,523 — — 10,523 Intercompany note receivable — 1,139,073 — — (1,139,073 ) — Other — 1,885 5,049 — — 6,934 Total other assets — 1,140,958 539,881 39,929 (1,139,073 ) 581,695 $ 81,921 $ 1,016,893 $ 1,100,761 $ 128,019 $ (1,008,027 ) $ 1,319,567 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities: Accounts payable $ — $ 257 $ 69,439 $ 16,024 $ — $ 85,720 Accrued expenses — 47,114 120,335 18,408 — 185,857 Current portion of payable to related parties pursuant to tax receivable agreement — 51,356 — — — 51,356 Current portion of long-term debt — 4,300 — — — 4,300 Total current liabilities — 103,027 189,774 34,432 — 327,233 Deferred income taxes — — — 1,530 — 1,530 Intercompany note payable — — 1,022,988 116,085 (1,139,073 ) — Long-term portion of payable to related parties pursuant to tax receivable agreement — 18,125 — — — 18,125 Other long-term liabilities — 6,486 71,011 5,927 — 83,424 Long-term debt — 807,334 — — — 807,334 Commitments and contingencies Stockholders' Equity (Deficit): Preferred stock — — — — — — Common stock 685 685 — — (685 ) 685 Additional paid-in-capital 756,096 756,096 192,777 23,336 (972,209 ) 756,096 (Accumulated deficit) retained earnings (645,090 ) (645,090 ) (360,720 ) (38,591 ) 1,044,401 (645,090 ) Accumulated other comprehensive loss (29,770 ) (29,770 ) (15,069 ) (14,700 ) 59,539 (29,770 ) Total stockholder's equity (deficit) 81,921 81,921 (183,012 ) (29,955 ) 131,046 81,921 $ 81,921 $ 1,016,893 $ 1,100,761 $ 128,019 $ (1,008,027 ) $ 1,319,567 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 Holdings, Inc. Industries, Inc. Subsidiaries Subsidiary Adjustments Consolidated ASSETS 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 ) — 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 (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 (deficit) equity 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
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS	PLY GEM HOLDINGS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the year ended December 31, 2017 (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) $ 68,327 $ 68,327 $ 61,902 $ (2,279 ) $ (127,950 ) $ 68,327 Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: Depreciation and amortization expense — 316 45,892 7,039 — 53,247 Non-cash restructuring costs — — 1,321 — — 1,321 Non-cash interest expense, net — 14,044 — — — 14,044 Gain on foreign currency transactions — — — (1,363 ) — (1,363 ) Non-cash litigation expense — 650 — — — 650 Loss on modification or extinguishment of debt — 2,106 — — — 2,106 Stock based compensation — 1,345 — — — 1,345 Deferred income taxes — — 40,951 (1,328 ) — 39,623 Tax receivable agreement liability adjustment — (10,749 ) — — — (10,749 ) Increase in tax uncertainty, net of valuation allowance — — 604 — — 604 Equity in subsidiaries' net income (68,327 ) (59,623 ) — — 127,950 — Gain on sale of building — — — (1,880 ) — (1,880 ) Other — — (175 ) — — (175 ) Changes in operating assets and liabilities: Accounts receivable, net — — (34,212 ) (5,219 ) — (39,431 ) Inventories — — (32,989 ) (1,494 ) — (34,483 ) Prepaid expenses and other current assets — (334 ) (1,497 ) (235 ) — (2,066 ) Accounts payable — (120 ) 14,890 (4,297 ) — 10,473 Accrued expenses — (4,762 ) (985 ) (2,703 ) — (8,450 ) Cash payments on restructuring liabilities — — (983 ) — — (983 ) Insurance proceeds in advance of settlement — 8,725 — — — 8,725 Other — — — 1,043 — 1,043 Net cash provided by (used in) operating activities — 19,925 94,719 (12,716 ) — 101,928 Cash flows from investing activities: Capital expenditures — (2,530 ) (34,687 ) (3,169 ) — (40,386 ) Proceeds from sale of assets — — 236 2,278 — 2,514 Net cash used in investing activities — (2,530 ) (34,451 ) (891 ) — (37,872 ) Cash flows from financing activities: Payments on long-term debt — (44,300 ) — — — (44,300 ) Proceeds from intercompany investment — 42,304 (62,255 ) 19,951 — — Proceeds from exercises of employee stock options — 1,203 — — — 1,203 Payments to tax authority for employee stock based compensation — (1,186 ) — — — (1,186 ) Net cash provided by (used in) financing activities — (1,979 ) (62,255 ) 19,951 — (44,283 ) Impact of exchange rate movement on cash — — — 46 — 46 Net increase (decrease) in cash and cash equivalents — 15,416 (1,987 ) 6,390 — 19,819 Cash and cash equivalents at the beginning of the period — 50,035 (10,918 ) 12,480 — 51,597 Cash and cash equivalents at the end of the period $ — $ 65,451 $ (12,905 ) $ 18,870 $ — $ 71,416 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 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 income (loss) (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 — — (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

SUMMARY OF SIGNIFICANT ACCOUN38

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) shares in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017USD ($)segmentshares	Dec. 31, 2016USD ($)segmentshares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)
Property and Equipment [Line Items]
Loss Contingency Accrual	$ 1,026,000	$ 1,026,000	$ 1,446,000
Income Tax Effects Allocated Directly to Equity, Cumulative Effect of Change in Accounting Principle		1,320,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 86,500,000	$ 86,500,000
Number of Reportable Segments | segment		2	2
Cash and Cash Equivalents, at Carrying Value	71,416,000	$ 71,416,000	$ 51,597,000	$ 109,425,000	$ 33,162,000
Advertising Expense		15,600,000	14,000,000	15,100,000
Foreign Currency Cash Flow Hedge Derivative at Fair Value, Net	6,000	6,000	6,000
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	5,000	5,000	858,000	829,000	$ 1,294,000
Unrealized gain on derivative instruments		(853,000)	$ 29,000	$ (465,000)
Purchase Commitment, Remaining Minimum Amount Committed	120,600,000	$ 120,600,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares		0.6	0.1	0.1
Depreciation expense		$ 32,000,000	$ 31,300,000	$ 33,100,000
Proceeds from sale of assets		2,514,000	183,000	122,000
Accounts Receivable [Abstract]
Accounts receivable, allowances	3,137,000	3,137,000	2,663,000
Inventories [Abstract]
Inventory reserves balance	7,800,000	7,800,000	8,400,000
Decrease (increase) in inventory reserve		600,000
Long Lived Assets [Abstract]
Asset impairment charges		0	0
Debt Issuance Costs [Abstract]
Debt issuance cost net of accumulated amortization	12,700,000	12,700,000	16,500,000
Liquidity [Abstract]
Aggregate indebtedness	807,334,000	807,334,000	836,086,000
Line of Credit Facility, Remaining Borrowing Capacity	261,500,000	261,500,000
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		1,363,000	299,000	(3,166,000)
Currency translation		3,765,000	2,950,000	(14,690,000)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax		(18,471,000)	(21,421,000)	(6,731,000)
Currency translation		3,765,000	2,950,000	(14,690,000)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	(14,706,000)	(14,706,000)	(18,471,000)	(21,421,000)
Accumulated Other Comprehensive Income (Loss), Minimum Pension Liability Adjustments [Roll Forward]
Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax		(15,679,000)	(15,974,000)	(14,538,000)
Minimum pension liability for actuarial gain (loss)		610,000	295,000	(1,436,000)
Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax	(15,069,000)	(15,069,000)	(15,679,000)	(15,974,000)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Accumulated Other Comprehensive Income (Loss)		(33,292,000)	(36,566,000)	(19,975,000)
Other Comprehensive Income (Loss), Net of Tax		3,522,000	3,274,000	(16,591,000)
Accumulated Other Comprehensive Income (Loss)	(29,770,000)	(29,770,000)	(33,292,000)	(36,566,000)
Amortization of Debt Issuance Costs		3,400,000	3,300,000	3,100,000
Foreign Currency Cash Flow Hedge Liability at Fair Value			962,000
Tax receivable agreement payable	69,500,000	69,500,000	79,700,000
Gain (Loss) on Sale of Properties		$ 1,880,000	$ 0	$ 0
Building and improvements [Member] | Minimum [Member]
Property and Equipment [Line Items]
Estimated useful life		10 years
Building and improvements [Member] | Maximum [Member]
Property and Equipment [Line Items]
Estimated useful life		37 years
Machinery and equipment, including leases [Member] | Minimum [Member]
Property and Equipment [Line Items]
Estimated useful life		3 years
Machinery and equipment, including leases [Member] | Maximum [Member]
Property and Equipment [Line Items]
Estimated useful life		15 years
Leasehold improvements [Member]
Property and Equipment [Line Items]
Property plant and equipment useful life description		Term of lease or useful life, whichever is shorter
Sales [Member]
Concentration of Credit Risk [Abstract]
Concentration of sales to largest customer (in hundredths)		12.50%	13.10%	11.60%
Accounts Receivable [Member]
Concentration of Credit Risk [Abstract]
Concentration of sales to largest customer (in hundredths)		12.80%	14.40%
2014 cap collar agreement [Member] [Member]
Property and Equipment [Line Items]
Derivative, Notional Amount	40,400,000	$ 40,400,000	$ 38,400,000
Gain on Derivative Instruments, Pretax		300,000	200,000	$ 5,500,000
Valuation Allowance, Other Tax Carryforward [Member]
Property and Equipment [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		31,300,000	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	11,000,000	11,000,000	14,200,000
Other Noncurrent Assets [Member]
Debt Issuance Costs [Abstract]
Unamortized Debt Issuance Expense	1,700,000	1,700,000	$ 2,300,000
Insurance Claims [Member] | Ply Gem Industries [Member]
Property and Equipment [Line Items]
Loss Contingency Accrual	$ 16,700,000	$ 16,700,000

SUMMARY OF SIGNIFICANT ACCOUN39

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value Disclosure (Details) - USD ($) $ in Thousands, shares in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0.6	0.1	0.1
Quoted Prices in Active Markets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	$ 671,970	$ 676,000
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	671,970	676,000
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	215,479	260,757
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	215,479	260,757
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	863,875	908,175
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	213,875	258,175
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	887,449	936,757
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	671,970	676,000
Estimate of Fair Value Measurement [Member] | Term Loan Facility due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	$ 215,479	$ 260,757

ACQUISITIONS Canyon Stone (Deta

ACQUISITIONS Canyon Stone (Details) - USD ($) $ in Thousands	May 29, 2015	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill		$ 480,563				$ 478,514				$ 480,563	$ 478,514
Net sales		516,858	$ 564,663	$ 544,767	$ 430,015	462,293	$ 530,392	$ 510,545	$ 408,614	2,056,303	1,911,844	$ 1,839,726
Net (loss) income		14,571	$ 27,534	$ 29,859	$ (3,637)	6,663	$ 54,755	$ 41,646	$ (27,577)	68,327	75,487	32,288
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, Contingent Consideration, Liability, Current		1,000				800				1,000	800
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	2,273
Net sales												17,600
Net (loss) income												800
Business Acquisition, Pro Forma Revenue												1,850,993
Business Acquisition, Pro Forma Net Income (Loss)												(32,712)
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed										200		300
Siding, Fencing and Stone [Member]
Business Acquisition [Line Items]
Goodwill		$ 349,954				$ 348,553				349,954	348,553	347,958
Net sales										$ 970,198	$ 886,851	$ 840,118
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 ($)	Dec. 31, 2017USD ($)segmenthousing_start	Dec. 31, 2016USD ($)	Dec. 31, 2017USD ($)housing_start	Dec. 31, 2016USD ($)	Nov. 26, 2016	Dec. 31, 2015USD ($)	Nov. 28, 2015
Goodwill [Line Items]
Number of reporting units | segment		2
Current single family housing starts | housing_start				851
Estimated single family housing levels from 2013 to 2012 | housing_start		1,000
Estimated repair and remodeling growth rate		3.00%
Estimated repair and remodeling growth rate in year two		3.00%
Estimated repair and remodeling growth rate in year three		3.00%
Estimated repair and remodeling growth rate in year four		3.00%
Estimated repair and remodeling growth rate in year five		3.00%
Estimated repair and remodeling growth rate in year six		3.00%
Estimated repair and remodeling growth rate in year seven		3.00%
Goodwill		$ 478,514	$ 478,514	$ 480,563	$ 478,514
Rollforward of goodwill [Abstract]
Goodwill, net		478,514
Goodwill, net		480,563	478,514
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						79.00%
Goodwill		129,961	129,781	130,609	129,961		$ 129,781
Rollforward of goodwill [Abstract]
Goodwill				458,382	457,734		457,554
Accumulated impairment losses				(327,773)	(327,773)		(327,773)
Goodwill, net		129,961	129,781
Currency translation adjustments		648	180
Goodwill, net		130,609	129,961
Siding, Fencing and Stone [Member]
Goodwill [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount								215.00%
Goodwill		348,553	347,958	349,954	348,553		347,958
Rollforward of goodwill [Abstract]
Goodwill				472,181	470,780		470,185
Accumulated impairment losses				$ (122,227)	$ (122,227)		$ (122,227)
Goodwill, net		348,553	347,958
Currency translation adjustments		1,401	595
Goodwill, net		$ 349,954	$ 348,553
Siding, Fencing and Stone [Member] | Canyon Stone [Member]
Goodwill [Line Items]
Goodwill	7,600
Rollforward of goodwill [Abstract]
Goodwill, net	$ 7,600

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	12 years	12 years
Cost	$ 355,607	$ 353,416
Accumulated Amortization	(271,932)	(249,257)
Net Carrying Value	83,675	104,159
Amortization of intangible assets	21,271	$ 25,064	$ 25,306
Estimated future amortization [Abstract]
2,018	19,781
2,019	15,734
2,020	11,197
2,021	6,718
2,022	$ 4,416
Patents
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	14 years	14 years
Cost	$ 12,770	$ 12,770
Accumulated Amortization	(12,261)	(12,078)
Net Carrying Value	$ 509	$ 692
Trademarks/Tradenames
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	12 years	12 years
Cost	$ 117,473	$ 117,124
Accumulated Amortization	(88,853)	(82,723)
Net Carrying Value	$ 28,620	$ 34,401
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	13 years	13 years
Cost	$ 219,614	$ 217,861
Accumulated Amortization	(166,086)	(150,310)
Net Carrying Value	$ 53,528	$ 67,551
Other
Finite-Lived Intangible Assets [Line Items]
Average Amortization Period	4 years	4 years
Cost	$ 5,750	$ 5,661
Accumulated Amortization	(4,732)	(4,146)
Net Carrying Value	$ 1,018	$ 1,515

LONG-TERM DEBT - General (Detai

LONG-TERM DEBT - General (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Long-term debt	$ 807,334	$ 836,086
Long-term Debt	811,634	840,386
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	200,975
Long-term Debt, Maturities, Repayments of Principal in Year Five	650,000
Long-term Debt, Maturities, Repayments of Principal after Year Five	0
Long-term Debt, Gross	863,875
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	608,319	600,065
Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 203,315	$ 240,321

LONG-TERM DEBT LONG-TERM DEBT -

LONG-TERM DEBT LONG-TERM DEBT - current transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Nov. 05, 2015	Nov. 05, 2014	Sep. 19, 2014	Jan. 30, 2014
Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 350,000
Debt issuance costs	$ 1,500
Six Point Five Senior Notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount						$ 500,000
Debt Instrument, Interest Rate, Stated Percentage						6.50%
Debt Instrument, Unamortized Discount	41,681	$ 49,935
Senior Secured Asset-Based Revolving Credit Facility due 2018 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 300,000
Six Point Five Senior Notes tack on due 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 150,000
Debt Instrument, Unamortized Discount					$ 10,100
remaining available [Member] | Senior Secured Asset-Based Revolving Credit Facility due 2020 [Member]
Debt Instrument [Line Items]
Accordion Feature Line Increase, Amount			$ 50,000
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
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 DEBT45

LONG-TERM DEBT LONG-TERM DEBT - 6.5% Senior Notes (Details)	3 Months Ended	12 Months Ended
	Sep. 27, 2014	Dec. 31, 2017USD ($)	Sep. 19, 2014USD ($)	Jan. 30, 2014USD ($)
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, 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
Debt Instrument, Issue Price, Percentage	93.25%
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 DEBT46

LONG-TERM DEBT LONG-TERM DEBT - Term Loan Facility (Details) - Term Loan Facility due 2021 [Member] - USD ($)	Jan. 30, 2014	Jan. 30, 2014	Dec. 31, 2017	Nov. 03, 2017	Dec. 31, 2016	Dec. 30, 2016	Nov. 04, 2016	Mar. 10, 2016
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	$ 10,560,000		$ 17,854,000
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	8.60%	8.60%
Accordion Feature Line Increase, Remaining Availability			$ 140,000,000
accordion feature line increase ratio threshold			3.75
Long-term Debt, Term Loan Voluntary Repayment			$ 40,000,000	$ 40,000,000	$ 30,000,000		$ 100,000,000	$ 30,000,000
excess cash flow threshold for prepayment			$ 15,000,000
Ply Gem Industries [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			0.50%
Ply Gem Industries [Member] | Libor Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			1.00%
Ply Gem Industries [Member] | Interest Rate Floor [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			1.00%
Ply Gem Industries [Member] | eurocurrency loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			3.00%
Ply Gem Industries [Member] | alternate base rate loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.00%
senior secured debt ratio [Member]
Debt Instrument [Line Items]
Long-term Debt, Required secured debt Ratio			0.66
certain issuances of debt [Member]
Debt Instrument [Line Items]
excess cash flow subject to prepayment			100.00%
certain non-ordinary course asset sales [Member]
Debt Instrument [Line Items]
excess cash flow subject to prepayment			100.00%
Option One [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Long-term Debt, Required secured debt Ratio			2.50
Option One [Member] | excess cash flow [Member]
Debt Instrument [Line Items]
term loan repayment requirements			50.00%
Option Two [Member] | Ply Gem Industries [Member]
Debt Instrument [Line Items]
Long-term Debt, Required secured debt Ratio			2
Option Two [Member] | excess cash flow [Member]
Debt Instrument [Line Items]
term loan repayment requirements			25.00%
Option Three [Member] [Member] | excess cash flow [Member]
Debt Instrument [Line Items]
term loan repayment requirements			0.00%
Term Loan Facility due 2021 [Member]
Debt Instrument [Line Items]
Long-term Debt, Term Loan Voluntary Repayment			$ 200,000,000			$ 160,000,000	$ 100,000,000

LONG-TERM DEBT LONG-TERM DEBT47

LONG-TERM DEBT LONG-TERM DEBT - Senior secuired asset based revolving credit facility (Details) - USD ($)	3 Months Ended	12 Months Ended
	Apr. 01, 2017	Dec. 31, 2017	Nov. 05, 2015	Nov. 05, 2014
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity		$ 261,500,000
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 costs		1,500,000
Line of Credit Facility, Current Borrowing Capacity		340,300,000
Line of Credit Facility, Remaining Borrowing Capacity		261,500,000
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
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		2.60%
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 - Extinguishment

LONG-TERM DEBT - Extinguishment of Debt (Details) - USD ($)	3 Months Ended			12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Apr. 01, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Nov. 03, 2017	Dec. 30, 2016	Nov. 04, 2016	Mar. 10, 2016	Jan. 30, 2014
Extinguishment of Debt [Line Items]
Gain (Loss) on Extinguishment of Debt					$ 11,747,000
Gain (loss) on modification or extinguishment of debt	$ (7,100,000)	$ (2,300,000)	$ (2,400,000)	$ (2,106,000)	(11,747,000)	$ 0
Gain (loss) on modification or extinguishment of debt	(7,100,000)	$ (2,300,000)	$ (2,400,000)	(2,106,000)	(11,747,000)	$ 0
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	200,975,000			200,975,000
2,018	650,000,000			650,000,000
Thereafter	0			0
Long-term Debt, Gross	863,875,000			863,875,000
Long-term Debt	811,634,000			811,634,000	840,386,000
Term Loan Facility due 2021 [Member]
Extinguishment of Debt [Line Items]
Unamortized discount expensed during period					(9,375,000)
Write-off of unamortized debt issuance costs				(425,000)	(2,372,000)
Gain (loss) on modification or extinguishment of debt				(2,100,000)	(11,700,000)
Gain (loss) on modification or extinguishment of debt				(2,100,000)	(11,700,000)
Term Loan Facility due 2021 [Member]
Extinguishment of Debt [Line Items]
Long-term Debt, Term Loan Voluntary Repayment	40,000,000			40,000,000	30,000,000		$ 40,000,000		$ 100,000,000	$ 30,000,000
Maturities of Long-term Debt [Abstract]
Long-term Debt	203,315,000			203,315,000	240,321,000
Debt Instrument, Unamortized Discount	10,560,000			10,560,000	17,854,000						$ 2,200,000
Term Loan Facility due 2021 [Member] | Term Loan Facility due 2021 [Member]
Extinguishment of Debt [Line Items]
Long-term Debt, Term Loan Voluntary Repayment	200,000,000			200,000,000				$ 160,000,000	$ 100,000,000
Six Point Five Senior Notes due 2022 [Member] [Member]
Maturities of Long-term Debt [Abstract]
Long-term Debt	608,319,000			608,319,000	600,065,000
Debt Instrument, Unamortized Discount	$ 41,681,000			$ 41,681,000	49,935,000
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				$ (1,681,000)	$ (9,375,000)

DEFINED BENEFIT PLANS (Details)

DEFINED BENEFIT PLANS (Details)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)pension_plan	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Defined Benefit Plan Disclosure [Line Items]
Number of separate pension plans | pension_plan					2
Change in projected benefit obligation [Roll Forward]
Benefit obligation at beginning of year	$ 47,138,000	$ 47,652,000
Service cost	0	0	$ 0
Interest cost	1,822,000	1,914,000	1,996,000
Actuarial (gain) loss	2,226,000	(227,000)
Benefits and expenses paid	(2,669,000)	(2,201,000)
Projected benefit obligation at end of year	48,517,000	47,138,000	47,652,000
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	31,478,000	31,972,000
Actual return on plan assets	3,792,000	1,060,000
Employer and participant contributions	1,753,000	647,000
Benefits and expenses paid	(2,669,000)	(2,201,000)
Fair value of plan assets at end of year	34,354,000	31,478,000	31,972,000
Funded status and financial position:
Fair value of plan assets	31,478,000	31,972,000	31,972,000	$ 34,354,000	$ 31,478,000	$ 31,972,000
Benefit obligation at end of year	$ 47,138,000	$ 47,652,000	$ 47,652,000	48,517,000	47,138,000	47,652,000
Funded status				(14,163,000)	(15,660,000)
Amount recognized in the balance sheet consists of:
Current liability				(1,358,000)	(1,753,000)
Noncurrent liability				(12,805,000)	(13,907,000)
Liability recognized in the balance sheet				(14,163,000)	(15,660,000)
Accumulated benefit obligation for the combined plans				48,517,000	47,138,000
Accumulated Other Comprehensive Loss
Initial net asset (obligation)				0	0
Prior service credit (cost)				0	0
Net loss				17,958,000	18,817,000
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), Minimum Pension Liability, before Tax (Deprecated 2017-01-31)				$ (15,069,000)	$ (15,679,000)	$ (15,974,000)	$ (14,538,000)
Actuarial assumptions
Discount rate for projected benefit obligation				3.50%	3.97%	4.18%
Discount rate for pension costs	3.97%	4.18%	4.25%
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	1,822,000	1,914,000	1,996,000
Expected return on plan assets	(2,184,000)	(2,176,000)	(2,309,000)
Amortization of loss	1,432,000	1,348,000	1,192,000
Net periodic benefit expense	$ 1,070,000	$ 1,086,000	879,000
Pension assets
Target Allocation				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	$ 31,478,000	$ 31,972,000	31,972,000	$ 34,354,000	$ 31,478,000	$ 31,972,000
Defined Benefit Plan, Plan Assets, Contributions by Employer	1,800,000	600,000
Expected cash contributions				(1,358,000)
Benefit plan payments
2,013				2,404,000
2,014				2,469,000
2,015				2,568,000
2,016				2,624,000
2,017				2,681,000
2018-2022				14,119,000
Projected benefit obligation relating to unfunded plan				319,000	319,000
Supplemental Executive Retirement Plan expense	12,000	14,000	$ 16,000
Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	31,478,000
Fair value of plan assets at end of year	34,354,000	31,478,000
Funded status and financial position:
Fair value of plan assets	31,478,000	31,478,000		34,354,000	31,478,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	31,478,000	31,478,000		34,354,000	31,478,000
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	14,228,000
Fair value of plan assets at end of year	15,389,000	14,228,000
Funded status and financial position:
Fair value of plan assets	14,228,000	14,228,000		15,389,000	14,228,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	14,228,000	14,228,000		15,389,000	14,228,000
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	17,250,000
Fair value of plan assets at end of year	18,965,000	17,250,000
Funded status and financial position:
Fair value of plan assets	17,250,000	17,250,000		18,965,000	17,250,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	17,250,000	17,250,000		18,965,000	17,250,000
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%
Actual Allocation				22.30%	21.60%
Weighted Average Expected Long-Term Rate of Return	3.70%	4.20%
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	$ 6,784,000
Fair value of plan assets at end of year	7,660,000	$ 6,784,000
Funded status and financial position:
Fair value of plan assets	6,784,000	6,784,000		$ 7,660,000	$ 6,784,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	6,784,000	6,784,000		7,660,000	6,784,000
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	6,784,000
Fair value of plan assets at end of year	7,660,000	6,784,000
Funded status and financial position:
Fair value of plan assets	6,784,000	6,784,000		7,660,000	6,784,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	6,784,000	6,784,000		7,660,000	6,784,000
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%
Actual Allocation				8.10%	7.90%
Weighted Average Expected Long-Term Rate of Return	0.80%	0.70%
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	$ 2,477,000
Fair value of plan assets at end of year	2,797,000	$ 2,477,000
Funded status and financial position:
Fair value of plan assets	2,477,000	2,477,000		$ 2,797,000	$ 2,477,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	2,477,000	2,477,000		2,797,000	2,477,000
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	1,226,000
Fair value of plan assets at end of year	1,381,000	1,226,000
Funded status and financial position:
Fair value of plan assets	1,226,000	1,226,000		1,381,000	1,226,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	1,226,000	1,226,000		1,381,000	1,226,000
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	1,251,000
Fair value of plan assets at end of year	1,416,000	1,251,000
Funded status and financial position:
Fair value of plan assets	1,251,000	1,251,000		1,416,000	1,251,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	1,251,000	1,251,000		1,416,000	1,251,000
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%
Actual Allocation				3.00%	3.00%
Weighted Average Expected Long-Term Rate of Return	0.40%	0.50%
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	$ 931,000
Fair value of plan assets at end of year	1,038,000	$ 931,000
Funded status and financial position:
Fair value of plan assets	931,000	931,000		$ 1,038,000	$ 931,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	931,000	931,000		1,038,000	931,000
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	470,000
Fair value of plan assets at end of year	515,000	470,000
Funded status and financial position:
Fair value of plan assets	470,000	470,000		515,000	470,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	470,000	470,000		515,000	470,000
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	461,000
Fair value of plan assets at end of year	523,000	461,000
Funded status and financial position:
Fair value of plan assets	461,000	461,000		523,000	461,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	461,000	461,000		523,000	461,000
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%
Actual Allocation				15.20%	14.80%
Weighted Average Expected Long-Term Rate of Return	1.10%	1.00%
International Equity [Member] | Fair Value, Measurements, Recurring [Member]
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	$ 4,662,000
Fair value of plan assets at end of year	5,203,000	$ 4,662,000
Funded status and financial position:
Fair value of plan assets	4,662,000	4,662,000		$ 5,203,000	$ 4,662,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	4,662,000	4,662,000		5,203,000	4,662,000
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	4,662,000
Fair value of plan assets at end of year	5,203,000	4,662,000
Funded status and financial position:
Fair value of plan assets	4,662,000	4,662,000		5,203,000	4,662,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	4,662,000	4,662,000		5,203,000	4,662,000
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	13,954,000
Fair value of plan assets at end of year	15,261,000	13,954,000
Funded status and financial position:
Fair value of plan assets	13,954,000	13,954,000		15,261,000	13,954,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	13,954,000	13,954,000		15,261,000	13,954,000
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	13,954,000
Fair value of plan assets at end of year	15,261,000	13,954,000
Funded status and financial position:
Fair value of plan assets	13,954,000	13,954,000		15,261,000	13,954,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	13,954,000	13,954,000		15,261,000	13,954,000
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	1,584,000
Fair value of plan assets at end of year	1,765,000	1,584,000
Funded status and financial position:
Fair value of plan assets	1,584,000	1,584,000		1,765,000	1,584,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	1,584,000	1,584,000		1,765,000	1,584,000
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	1,584,000
Fair value of plan assets at end of year	1,765,000	1,584,000
Funded status and financial position:
Fair value of plan assets	1,584,000	1,584,000		1,765,000	1,584,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	1,584,000	1,584,000		1,765,000	1,584,000
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	1,086,000
Fair value of plan assets at end of year	630,000	1,086,000
Funded status and financial position:
Fair value of plan assets	1,086,000	1,086,000		630,000	1,086,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	1,086,000	1,086,000		630,000	1,086,000
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	1,086,000
Fair value of plan assets at end of year	630,000	1,086,000
Funded status and financial position:
Fair value of plan assets	1,086,000	1,086,000		630,000	1,086,000
Plan assets measured at fair value on a recurring basis [Abstract]
Fair value of plan assets	1,086,000	1,086,000		630,000	1,086,000
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%
Actual Allocation				44.40%	44.30%
Weighted Average Expected Long-Term Rate of Return	0.90%	0.50%
Other Investments [Member]
Pension assets
Target Allocation				7.00%
Actual Allocation				7.00%	8.40%
Weighted Average Expected Long-Term Rate of Return	0.10%	0.10%

DEFINED CONTRIBUTION PLANS (Det

DEFINED CONTRIBUTION PLANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), Gain (Loss), before Tax	$ 17,958	$ 18,817
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 1,800	600
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	6.00%
Defined Contribution Plan, Cost	$ 4,000	$ 3,700	$ 3,600
Employees not subject to collective bargaining agreement [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution (in hundredths)	50.00%

COMMITMENTS AND CONTINGENCIES51

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2017
Loss Contingencies [Line Items]
Other Employee-related Liabilities	$ 9,500	$ 10,000
Deferred Compensation Arrangement with Individual, Recorded Liability	6,000	6,300
Future minimum rental obligations for non-cancellable lease	140,000
Lease Obligations [Abstract]
2,014	31,590
2,015	27,455
2,016	22,123
2,017	17,755
2,018	15,694
Thereafter	25,431
Sublease Income [Abstract]
2,014	437
2,015	445
2,016	454
2,017	463
2,018	473
Thereafter	974
Total rental expenses	39,300	37,300	$ 37,600
Indemnification [Abstract]
Receivable related to indemnification	1,000	1,400
Current liabilities	400	500
Long-term liabilities	600	900
Product claim liabilities	138	138
Multiemployer pension plan withdrawal liability	449	808
Other	439	500
Proceeds from Insurance Settlement, Operating Activities	8,725	0	$ 0
Liabilities for contingency	$ 1,026	$ 1,446
Multiemployer plans discount rate (in hundredths)	3.50%	3.97%	4.18%
Warranty claims [Abstract]
Warranty liabilities, Current	$ 19,652	$ 19,718
Warranty liabilities , Noncurrent	57,665	57,575
Change in the Company's warranty liabilities [Roll Forward]
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	0	0	$ (7,761)
Environmental [Abstract]
Environmental remediation estimate			1,800
Environmental liability within current liabilities	300	300
Environmental liability within other long-term liabilities	1,100
Warranty claims [Member]
Change in the Company's warranty liabilities [Roll Forward]
Balance, beginning of period	77,279	76,562	84,423
Warranty expense during period	22,309	22,266	21,264
Settlements made during period	(22,271)	(21,549)	(21,464)
Balance, end of period	77,317	77,279	76,562
warranty accruals acquired in acquisition [Member]
Change in the Company's warranty liabilities [Roll Forward]
Balance, beginning of period	0	100
Balance, end of period	0	$ 0	$ 100
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
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
Ply Gem Industries [Member]
Indemnification [Abstract]
Estimated Litigation Liability	26,000
Ply Gem Industries [Member] | Insurance Claims [Member]
Indemnification [Abstract]
Estimated Litigation Liability	16,700			$ 25,400
Liabilities for contingency	16,700
Ply Gem Industries [Member] | 525190 Other Insurance Funds [Member]
Indemnification [Abstract]
Estimated Litigation Liability	600
Windows and Doors [Member]
Indemnification [Abstract]
Liabilities for contingency	1,000
Simonton [Member]
Indemnification [Abstract]
Liabilities for contingency	$ 900

ACCRUED EXPENSES AND OTHER LO52

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Asset impairment charges	$ 0	$ 0
Accrued expenses [Abstract]
Insurance	7,637,000	8,297,000
Employee compensation and benefits	19,720,000	27,749,000
Sales and marketing	58,131,000	59,655,000
Product warranty	19,652,000	19,718,000
Accrued freight	3,696,000	2,146,000
Accrued interest	18,027,000	17,977,000
Accrued environmental liability	453,000	434,000
Accrued pension	1,358,000	1,753,000
Accrued sales returns and discounts	1,303,000	1,199,000
Accrued taxes	4,735,000	4,966,000
Estimated Litigation Liability, Current	26,849,000	2,575,000
Estimated Litigation Liability, Current	731,000	731,000
Other	24,296,000	22,546,000
Accrued expenses	185,857,000	169,015,000
Other long-term liabilities [Abstract]
Insurance	595,000	605,000
Pension liabilities	12,805,000	13,907,000
Multi-employer pension withdrawal liability	449,000	808,000
Product warranty	57,665,000	57,575,000
Long-term product claim liability	138,000	138,000
Long-term environmental liability	1,075,000	1,158,000
Liabilities for tax uncertainties	4,529,000	3,925,000
Other	5,437,000	7,548,000
Other long-term liabilities	83,424,000	86,395,000
Long term incentive plan expense	5,700,000	7,300,000
Other Employee-related Liabilities	9,500,000	10,000,000
Other Employee-related Liabilities, Current	6,000,000	6,300,000
other employee related liabilities, noncurrent	3,500,000	3,700,000
Restricted Stock or Unit Expense	600,000
payments for restructuring and integration	$ 1,000,000	$ 500,000	$ 1,600,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Table [Line Items]
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent		21.00%	35.00%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount			$ 86,500	$ 86,500
Reversal of Unrecognized Tax Benefits				100
Summary of components of earnings (loss) before provision (benefit) for income taxes [Abstract]
Domestic			117,750	35,258	$ 47,901
Foreign			(2,769)	(11,766)	(16,301)
Income before provision (benefit) for income taxes			114,981	23,492	31,600
Federal [Abstract]
Current			989	1,043	692
Deferred			39,692	(54,692)	(2,833)
Total federal income taxes			40,681	(53,649)	(2,141)
State [Abstract]
Current			5,204	4,674	2,688
Deferred			1,259	(2,020)	(779)
Total state income taxes			6,463	2,654	1,909
Foreign [Abstract]
Current			838	277	833
Deferred			(1,328)	(1,277)	(1,289)
Total foreign income taxes			(490)	(1,000)	(456)
Total			$ 46,654	$ (51,995)	$ (688)
Effective income tax rate (in hundredths)			40.60%	221.30%	2.20%
Reconciliation of federal statutory income tax rate to the effective tax rate [Abstract]
Income tax provision (benefit) at the federal statutory rate			$ 40,243	$ 8,222	$ 11,060
Net change from statutory rate [Abstract]
State income tax benefit, net of federal income tax benefit			4,462	5,937	4,986
Taxes at non-U.S. statutory rate			(283)	348	(153)
Additional provisions/reversals of uncertain tax positions			(281)	187	(116)
Canadian rate differential			142	808	1,284
income tax reconciliation, attribute			0	(3,118)	3,118
income tax reconciliation, tax receivable agreement			162	21,306	4,531
effective tax reconciliation, alternative minimum tax			1,463	1,483	1,298
effective tax rate reconciliation, minimum tax credit			(1,463)	(1,483)	(1,298)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Meals and Entertainment, Amount			676	675	595
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Amount			748	599	0
Effective Income Tax Rate Reconciliation, Tax Credit, Amount			(474)	(438)	0
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	$ 4,272		4,272	0	0
Other, net			361	418	902
Total			46,654	(51,995)	(688)
Deferred tax assets:
Accounts receivable	615		615	824
Insurance reserves	2,004		2,004	3,302
Warranty reserves	18,616		18,616	26,826
Pension accrual	3,837		3,837	6,292
Deferred compensation	4,683		4,683	10,946
Inventories	2,936		2,936	4,898
Federal, net operating loss carry-forwards	12,621		12,621	48,732
State, net operating loss carry-forwards	12,580		12,580	10,496
Related party interest	3,347		3,347	18,055
Other assets, net	5,008		5,008	7,530
Valuation allowance	(26,553)		(26,553)	(22,889)
Total deferred tax assets	58,515		58,515	132,144
Deferred tax liabilities:
Property and equipment, net	(18,851)		(18,851)	(27,589)
Intangible assets, net	(20,873)		(20,873)	(36,894)
Deferred financing	(8,991)		(8,991)	(18,063)
Other liabilities, net	(807)		(807)	(1,973)
Total deferred tax liabilities	(49,522)		(49,522)	(84,519)
Deferred Tax Assets, Net	8,993		8,993
Deferred Tax Liabilities, Net				47,625
Domestic Tax Authority [Member]
Net change from statutory rate [Abstract]
Valuation allowance-US			165	(88,653)	(30,446)
Foreign Tax Authority [Member]
Net change from statutory rate [Abstract]
Valuation allowance-US			207	1,714	3,551
tax reform act [Member]
Net change from statutory rate [Abstract]
income tax reconciliation, tax receivable agreement			(3,746)	0	$ 0
deferred taxes on professional fees [Member]
Deferred tax assets:
Other assets, net	1,087		1,087	2,031
Environmental Issue [Member]
Deferred tax assets:
Other assets, net	374		374	576
foreign jurisdiction [Member]
Income Tax Table [Line Items]
deferred tax assets, non-capital losses	13,116		13,116	11,743
Minimum [Member]
Deferred tax assets:
Other assets, net	$ 4,244		$ 4,244	$ 2,782
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 - Valuation Allowa

INCOME TAXES - Valuation Allowance (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation Allowance [Line Items]
tax receivable agreement adjustment		$ (10,749)	$ 60,874	$ 12,947
Valuation Allowances and Reserves, Additions for Adjustments		14,300	13,000
Increase (decrease) in valuation allowance		86,500	86,500
Goodwill			28,000
Deferred tax liability related to goodwill			7,100
foreign jurisdiction [Member]
Valuation Allowance [Line Items]
deferred tax assets, non-capital losses	$ 13,116	13,116	11,743
Valuation Allowance, Other Tax Carryforward [Member]
Valuation Allowance [Line Items]
Increase (decrease) in valuation allowance		$ 31,300	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, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 19, 2014	Jan. 30, 2014
Income Tax Examination [Line Items]
Deferred Tax Liabilities, Other	$ 807,000	$ 807,000	$ 1,973,000
Deferred Tax Assets, Other	5,008,000	5,008,000	7,530,000
tax receivable agreement adjustment		10,749,000	(60,874,000)	$ (12,947,000)
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		86,500,000	86,500,000
Tax Receivable Agreement Payable - Noncurrent	18,125,000	18,125,000	54,336,000
Tax receivable agreement payable	(69,500,000)	(69,500,000)	(79,700,000)
Tax receivable agreement payable - current	51,356,000	51,356,000	25,383,000
increase (decrease) in taxable income				115,900,000
Tax uncertainties [Abstract]
Unrecognized tax benefits that would impact effective tax rate	1,700,000	1,700,000
Liabilities for tax uncertainties	4,529,000	4,529,000	3,925,000
Interest on uncertain tax positions	1,900,000	1,900,000	1,600,000
Rollforward of gross tax contingencies [Abstract]
Balance at beginning of period		16,669,000	15,910,000
Additions based on tax positions related to current year		182,000	208,000
Additions for tax positions of prior years		161,000	603,000
Reductions for tax positions of prior years		(90,000)	(13,000)
Settlement or lapse of applicable statutes		(400,000)	(39,000)
Unrecognized tax benefits at ending of period	16,522,000	16,522,000	16,669,000	$ 15,910,000
Reversal of Unrecognized Tax Benefits			100,000
Unrecognized Tax Benefits, Period Increase (Decrease)		400,000
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	92,100,000	92,100,000
State [Member]
Income Tax Examination [Line Items]
Net operating loss carry-forwards	330,700,000	330,700,000
Income Tax Reconciliation, Income Tax Expense (Benefit), at Federal Statutory Income Tax Rate	12,600,000	12,600,000
estimate of maximum liability [Member]
Income Tax Examination [Line Items]
Tax receivable agreement payable	(74,700,000)	(74,700,000)
estimate of maximum liability [Member] | NOL carryovers [Member]
Income Tax Examination [Line Items]
Tax receivable agreement payable	(69,500,000)	(69,500,000)
offering expenses [Member] | IPO deductible expenses [Member]
Income Tax Examination [Line Items]
Tax receivable agreement payable	(5,200,000)	(5,200,000)
deferred taxes on professional fees [Member]
Income Tax Examination [Line Items]
Deferred Tax Assets, Other	1,087,000	1,087,000	2,031,000
Environmental Issue [Member]
Income Tax Examination [Line Items]
Deferred Tax Assets, Other	374,000	374,000	576,000
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	41,681,000	$ 41,681,000	49,935,000
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. 15, 2017shares	Dec. 05, 2016shares	Dec. 11, 2015shares	Dec. 28, 2014shares	Dec. 31, 2017USD ($)member_of_board_of_directors$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of options granted | $ / shares						$ 2.62
Weighted average assumptions used:
Expected volatility (in hundredths)						34.00%
Expected term (in years)						7 years
Risk-free interest rate (in hundredths)						1.82%
Expected dividend yield (in hundredths)						0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Weighted average remaining contractual term					3 years 5 months 5 days	4 years 4 months 5 days	5 years 2 months 20 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $					$ 500,000	$ 600,000
Vested options (in shares)					2,349,957	2,324,059
Vesting percentage (in hundredths)					100.00%	100.00%
Total unrecognized compensation expense | $					$ 100,000	$ 500,000
Weighted average recognition period of unrecognized compensation expense					8 months 15 days	1 year 1 month 2 days
Compensation expense | $					$ 500,000	$ 800,000	$ 1,700,000
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares					$ 14.02	$ 13.96	$ 13.75
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period					(97,352)	(116,594)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price | $ / shares					$ 12.35	$ 9.35
Weighted average fair value of options granted | $ / shares					$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Stock options outstanding at beginning of period (in shares)					2,495,533	2,613,793
Granted					0	0
Forfeited or expired (in shares)					0	(1,666)
Stock options outstanding at end of period (in shares)					2,398,181	2,495,533	2,613,793
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					$ 13.95
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $					$ 10,671,000	$ 5,729,000	$ 617,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price | $ / shares					$ 0	$ 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					4
Board of Directors [Member] | Restricted Stock [Member]
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
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	16,440	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. 15, 2017shares	Dec. 05, 2016shares	Dec. 11, 2015shares	Dec. 28, 2014shares	Dec. 31, 2017USD ($)member_of_board_of_directors$ / shares	Dec. 31, 2016USD ($)$ / shares	Dec. 31, 2015USD ($)
Subsidiary or Equity Method Investee [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options					$ 0.1	$ 0.5
Restricted Stock [Abstract]
Compensation expense					$ 0.5	$ 0.8	$ 1.7
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					$ 14.04	$ 13.95
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					4
Board of Directors [Member] | Restricted Stock [Member]
Restricted Stock [Abstract]
Compensation expense					$ 0.3	$ 0.3	$ 0.3
Board of Directors [Member] | December Award [Member] | Restricted Stock [Member]
Restricted Stock [Abstract]
Restricted shares | shares	16,440	19,420	25,664	23,944

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jul. 01, 2017USD ($)	Apr. 01, 2017USD ($)	Dec. 31, 2016USD ($)	Oct. 01, 2016USD ($)	Jul. 02, 2016USD ($)	Apr. 02, 2016USD ($)	Dec. 31, 2017USD ($)segment	Dec. 31, 2016USD ($)segment	Dec. 31, 2015USD ($)
Segment Reporting Information [Line Items]
Loss on modification or extinguishment of debt	$ (7,100)	$ (2,300)		$ (2,400)					$ (2,106)	$ (11,747)	$ 0
Number of Reportable Segments | segment									2	2
Net sales	516,858	$ 564,663	$ 544,767	$ 430,015	$ 462,293	$ 530,392	$ 510,545	$ 408,614	$ 2,056,303	$ 1,911,844	1,839,726
Operating earnings (loss)									174,258	168,496	122,532
Interest expense, net									69,283	72,682	74,819
Depreciation and amortization expense									53,247	56,403	58,400
Income tax expense (benefit)									46,654	(51,995)	(688)
Capital expenditures									40,386	36,001	33,860
Total assets	1,319,567				1,257,741				$ 1,319,567	1,257,741
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									$ 970,198	886,851	840,118
Operating earnings (loss)									146,753	157,058	134,654
Interest expense, net									(29)	(16)	(22)
Depreciation and amortization expense									22,562	25,723	26,539
Capital expenditures									17,243	16,472	11,816
Total assets	728,502				691,930				728,502	691,930
Windows and Doors [Member]
Segment Reporting Information [Line Items]
Net sales									1,086,105	1,024,993	999,608
Operating earnings (loss)									56,435	43,579	18,195
Interest expense, net									(21)	(12)	(17)
Depreciation and amortization expense									30,369	30,516	31,549
Capital expenditures									20,613	17,780	19,196
Total assets	500,278				509,055				500,278	509,055
Unallocated [Member]
Segment Reporting Information [Line Items]
Operating earnings (loss)									(28,930)	(32,141)	(30,317)
Interest expense, net									69,333	72,710	74,858
Depreciation and amortization expense									316	164	312
Income tax expense (benefit)									46,654	(51,995)	(688)
Capital expenditures									2,530	1,749	$ 2,848
Total assets	$ 90,787				$ 56,756				$ 90,787	$ 56,756
CANADA
Segment Reporting Information [Line Items]
Canadian sales, net									223.4

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 03, 2018
Related Party Transaction [Line Items]
Outstanding aggregate principal amount	$ 44,300,000	$ 164,300,000	$ 4,300,000
tax receivable agreement payment [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party		5,000,000	48,000	$ 26,500,000
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
Accrued Liabilities [Member]
Related Party Transaction [Line Items]
Retention Payable		$ 2,800,000

QUARTERLY RESULTS OF OPERATIO60

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Effect of Fourth Quarter Events [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount									$ 86,500	$ 86,500
Quarterly results of operations [Abstract]
Net sales	$ 516,858	$ 564,663	$ 544,767	$ 430,015	$ 462,293	$ 530,392	$ 510,545	$ 408,614	2,056,303	1,911,844	$ 1,839,726
Gross profit	110,134	131,966	136,888	89,525	103,484	136,800	135,289	86,701	468,513	462,274	419,712
Net (loss) income	$ 14,571	$ 27,534	$ 29,859	$ (3,637)	$ 6,663	$ 54,755	$ 41,646	$ (27,577)	$ 68,327	$ 75,487	$ 32,288
Earnings Per Share, Basic	$ 0.21	$ 0.40	$ 0.44	$ (0.05)	$ 0.10	$ 0.80	$ 0.61	$ (0.40)	$ 1	$ 1.11	$ 0.47
Earnings Per Share, Diluted	$ 0.21	$ 0.40	$ 0.43	$ (0.05)	$ 0.10	$ 0.80	$ 0.61	$ (0.40)	$ 0.99	$ 1.10	$ 0.47
Loss on modification or extinguishment of debt	$ 7,100	$ 2,300		$ 2,400					$ 2,106	$ 11,747	$ 0
tax receivable agreement adjustment									(10,749)	60,874	12,947
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	4,272								$ 4,272	0	$ 0
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

SUBSEQUENT EVENT (Details)

SUBSEQUENT EVENT (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2018	Jan. 31, 2018
Subsequent Event [Line Items]
Business Acquisition, Share Price		$ 21.64
Chief Financial Officer [Member]
Subsequent Event [Line Items]
Related Party Transaction, Amounts of Transaction	$ 1.8
Chief Executive Officer [Member]
Subsequent Event [Line Items]
Related Party Transaction, Amounts of Transaction	$ 7

GUARANTOR_NON-GUARANTOR FINAN62

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales	$ 516,858	$ 564,663	$ 544,767	$ 430,015	$ 462,293	$ 530,392	$ 510,545	$ 408,614	$ 2,056,303	$ 1,911,844	$ 1,839,726
Cost of products sold									1,587,790	1,449,570	1,420,014
Gross profit	110,134	131,966	136,888	89,525	103,484	136,800	135,289	86,701	468,513	462,274	419,712
Operating expenses:
Selling, general and administrative expenses									272,984	268,714	271,874
Intercompany administrative charges									0	0	0
Amortization of intangible assets									21,271	25,064	25,306
Total operating expenses									294,255	293,778	297,180
Operating earnings									174,258	168,496	122,532
Foreign currency gain (loss)									1,363	299	(3,166)
Intercompany interest									0	0	0
Interest expense									(69,361)	(72,718)	(74,876)
Interest income									78	36	57
tax receivable agreement adjustment									10,749	(60,874)	(12,947)
Loss on modification or extinguishment of debt	(7,100)	(2,300)		(2,400)					(2,106)	(11,747)	0
Intercompany administrative income									0	0	0
Income before provision (benefit) for income taxes									114,981	23,492	31,600
Equity in subsidiaries' income									0	0	0
Income (loss) before benefit for income taxes									114,981	23,492	31,600
Provision (benefit) for income taxes									46,654	(51,995)	(688)
Net income	$ 14,571	$ 27,534	$ 29,859	$ (3,637)	$ 6,663	$ 54,755	$ 41,646	$ (27,577)	68,327	75,487	32,288
Other comprehensive income (loss):
Currency translation									3,765	2,950	(14,690)
Unrealized loss on derivative instruments									(853)	29	(465)
Minimum pension liability for actuarial gain (loss)									610	295	(1,436)
Comprehensive income									71,849	78,761	15,697
Guarantor Subsidiaries [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales									1,832,925	1,713,112	1,616,407
Cost of products sold									1,419,980	1,298,281	1,249,887
Gross profit									412,945	414,831	366,520
Operating expenses:
Selling, general and administrative expenses									196,622	190,444	189,477
Intercompany administrative charges									37,437	32,487	28,704
Amortization of intangible assets									16,872	20,707	20,737
Total operating expenses									250,931	243,638	238,918
Operating earnings									162,014	171,193	127,602
Foreign currency gain (loss)									0	0	0
Intercompany interest									(52,995)	(59,859)	(59,641)
Interest expense									0	0	(4)
Interest income									27	13	28
tax receivable agreement adjustment									0	0	0
Loss on modification or extinguishment of debt									0	0
Intercompany administrative income									0	0	0
Income before provision (benefit) for income taxes									109,046	111,347	67,985
Equity in subsidiaries' income									0	0	0
Income (loss) before benefit for income taxes									109,046	111,347	67,985
Provision (benefit) for income taxes									47,144	(50,995)	(232)
Net income									61,902	162,342	68,217
Other comprehensive income (loss):
Currency translation									0	0	0
Unrealized loss on derivative instruments									0	0	0
Minimum pension liability for actuarial gain (loss)									610	295	(1,436)
Comprehensive income									62,512	162,637	66,781
Non-Guarantor Subsidiary [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales									223,378	198,732	223,319
Cost of products sold									167,810	151,289	170,127
Gross profit									55,568	47,443	53,192
Operating expenses:
Selling, general and administrative expenses									47,432	46,129	52,080
Intercompany administrative charges									3,999	5,180	5,943
Amortization of intangible assets									4,399	4,357	4,569
Total operating expenses									55,830	55,666	62,592
Operating earnings									(262)	(8,223)	(9,400)
Foreign currency gain (loss)									1,363	299	(3,166)
Intercompany interest									(3,893)	(3,857)	(3,750)
Interest expense									0	(2)	(9)
Interest income									23	17	24
tax receivable agreement adjustment									0	0	0
Loss on modification or extinguishment of debt									0	0
Intercompany administrative income									0	0	0
Income before provision (benefit) for income taxes									(2,769)	(11,766)	(16,301)
Equity in subsidiaries' income									0	0	0
Income (loss) before benefit for income taxes									(2,769)	(11,766)	(16,301)
Provision (benefit) for income taxes									(490)	(1,000)	(456)
Net income									(2,279)	(10,766)	(15,845)
Other comprehensive income (loss):
Currency translation									3,765	2,950	(14,690)
Unrealized loss on derivative instruments									(853)	29	(465)
Minimum pension liability for actuarial gain (loss)									0	0	0
Comprehensive income									633	(7,787)	(31,000)
Guarantor Ply Gem Holdings, Inc. [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS [Abstract]
Net sales									0	0	0
Cost of products sold									0	0	0
Gross profit									0	0	0
Operating expenses:
Selling, general and administrative expenses									0	0	0
Intercompany administrative charges									0	0	0
Amortization of intangible assets									0	0	0
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 before provision (benefit) for income taxes									0	0	0
Equity in subsidiaries' income									68,327	75,487	32,288
Income (loss) before benefit for income taxes									68,327	75,487	32,288
Provision (benefit) for income taxes									0	0	0
Net income									68,327	75,487	32,288
Other comprehensive income (loss):
Currency translation									0	0	0
Unrealized loss on derivative instruments									0	0	0
Minimum pension liability for actuarial gain (loss)									0	0	0
Comprehensive income									68,327	75,487	32,288
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									28,930	32,141	30,317
Intercompany administrative charges									0	0	0
Amortization of intangible assets									0	0	0
Total operating expenses									28,930	32,141	30,317
Operating earnings									(28,930)	(32,141)	(30,317)
Foreign currency gain (loss)									0	0	0
Intercompany interest									56,888	63,716	63,391
Interest expense									(69,361)	(72,716)	(74,863)
Interest income									28	6	5
tax receivable agreement adjustment									10,749	(60,874)	(12,947)
Loss on modification or extinguishment of debt									(2,106)	(11,747)
Intercompany administrative income									41,436	37,667	34,647
Income before provision (benefit) for income taxes									8,704	(76,089)	(20,084)
Equity in subsidiaries' income									59,623	151,576	52,372
Income (loss) before benefit for income taxes									68,327	75,487	32,288
Provision (benefit) for income taxes									0	0	0
Net income									68,327	75,487	32,288
Other comprehensive income (loss):
Currency translation									0	0	0
Unrealized loss on derivative instruments									0	0	0
Minimum pension liability for actuarial gain (loss)									0	0	0
Comprehensive income									68,327	75,487	32,288
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									(41,436)	(37,667)	(34,647)
Amortization of intangible assets									0	0	0
Total operating expenses									(41,436)	(37,667)	(34,647)
Operating earnings									41,436	37,667	34,647
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									(41,436)	(37,667)	(34,647)
Income before provision (benefit) for income taxes									0	0	0
Equity in subsidiaries' income									(127,950)	(227,063)	(84,660)
Income (loss) before benefit for income taxes									(127,950)	(227,063)	(84,660)
Provision (benefit) for income taxes									0	0	0
Net income									(127,950)	(227,063)	(84,660)
Other comprehensive income (loss):
Currency translation									0	0	0
Unrealized loss on derivative instruments									0	0	0
Minimum pension liability for actuarial gain (loss)									0	0	0
Comprehensive income									(127,950)	(227,063)	(84,660)
Retained Earnings [Member]
Operating expenses:
Net income									68,327	75,487	32,288
Additional Paid-in Capital [Member]
Operating expenses:
Net income									0	0	0
Common Stock [Member]
Operating expenses:
Net income									0	0	0
AOCI Attributable to Parent [Member]
Operating expenses:
Net income									$ 0	$ 0	$ 0

GUARANTOR_NON-GUARANTOR FINAN63

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Balance Sheet (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current Assets:
Cash and cash equivalents	$ 71,416,000	$ 51,597,000	$ 109,425,000	$ 33,162,000
Accounts receivable, net	249,533,000	209,919,000
Inventories:
Raw materials	79,330,000	69,639,000
Work in process	36,440,000	24,621,000
Finished goods	80,721,000	67,696,000
Total inventory	196,491,000	161,956,000
Prepaid expenses and other current assets	45,900,000	26,850,000
Deferred income taxes	10,523,000	50,347,000
Total current assets	563,340,000	450,322,000
Investments in subsidiaries	0	0
Land	8,229,000	8,249,000
Property and Equipment, at cost:
Buildings and improvements	68,005,000	67,951,000
Machinery and equipment	450,554,000	413,565,000
Total property and equipment	526,788,000	489,765,000
Less accumulated depreciation	(352,256,000)	(324,209,000)
Total property and equipment, net	174,532,000	165,556,000
Other Assets:
Intangible assets, net	83,675,000	104,159,000
Goodwill	480,563,000	478,514,000
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent			50,347,000
Intercompany note receivable	0	0
Other Assets, Noncurrent	6,934,000	8,843,000
Total other assets	581,695,000	641,863,000
Total Assets	1,319,567,000	1,257,741,000
Current Liabilities:
Accounts payable	85,720,000	75,398,000
Accrued expenses	185,857,000	169,015,000
Tax receivable agreement payable - current	51,356,000	25,383,000
Long-term Debt, Current Maturities	4,300,000	4,300,000
Total current liabilities	327,233,000	274,096,000
Deferred income taxes	1,530,000	2,722,000
Intercompany note payable	0	0
Tax Receivable Agreement Payable - Noncurrent	18,125,000	54,336,000
Other long-term liabilities	83,424,000	86,395,000
Long-term debt	807,334,000	836,086,000
Commitments and contingencies
Preferred Stock, Value, Issued	0	0
Stockholders' Equity (Deficit):
Common stock	685,000	683,000
Additional paid-in-capital	756,096,000	751,452,000
(Accumulated deficit) retained earnings	(645,090,000)	(714,737,000)
Accumulated other comprehensive loss	(29,770,000)	(33,292,000)	(36,566,000)	(19,975,000)
Total stockholders' equity	81,921,000	4,106,000	(76,813,000)	(96,668,000)
Total Liabilities and Stockholder's Deficit	1,319,567,000	1,257,741,000
Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	(12,905,000)	(10,918,000)	(4,944,000)	(5,845,000)
Accounts receivable, net	222,847,000	189,983,000
Inventories:
Raw materials	72,688,000	63,829,000
Work in process	34,050,000	23,007,000
Finished goods	65,975,000	54,346,000
Total inventory	172,713,000	141,182,000
Prepaid expenses and other current assets	22,905,000	21,940,000
Deferred income taxes	10,523,000
Total current assets	405,560,000	342,187,000
Investments in subsidiaries	0	0
Land	7,553,000	7,487,000
Property and Equipment, at cost:
Buildings and improvements	63,058,000	63,000,000
Machinery and equipment	422,255,000	392,068,000
Total property and equipment	492,866,000	462,555,000
Less accumulated depreciation	(337,546,000)	(312,759,000)
Total property and equipment, net	155,320,000	149,796,000
Other Assets:
Intangible assets, net	74,943,000	91,748,000
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	5,049,000	4,918,000
Total other assets	539,881,000	596,379,000
Total Assets	1,100,761,000	1,088,362,000
Current Liabilities:
Accounts payable	69,439,000	64,206,000
Accrued expenses	120,335,000	124,723,000
Tax receivable agreement payable - current	0	0
Long-term Debt, Current Maturities	0	0
Total current liabilities	189,774,000	188,929,000
Deferred income taxes	0	0
Intercompany note payable	1,022,988,000	1,026,657,000
Tax Receivable Agreement Payable - Noncurrent	0	0
Other long-term liabilities	71,011,000	74,835,000
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	192,777,000	236,242,000
(Accumulated deficit) retained earnings	(360,720,000)	(422,622,000)
Accumulated other comprehensive loss	(15,069,000)	(15,679,000)
Total stockholders' equity	(183,012,000)	(202,059,000)
Total Liabilities and Stockholder's Deficit	1,100,761,000	1,088,362,000
Non-Guarantor Subsidiary [Member]
Current Assets:
Cash and cash equivalents	18,870,000	12,480,000	19,677,000	15,452,000
Accounts receivable, net	26,686,000	19,936,000
Inventories:
Raw materials	6,642,000	5,810,000
Work in process	2,390,000	1,614,000
Finished goods	14,746,000	13,350,000
Total inventory	23,778,000	20,774,000
Prepaid expenses and other current assets	3,254,000	3,634,000
Deferred income taxes	0
Total current assets	72,588,000	56,824,000
Investments in subsidiaries	0	0
Land	676,000	762,000
Property and Equipment, at cost:
Buildings and improvements	4,429,000	4,441,000
Machinery and equipment	24,126,000	19,822,000
Total property and equipment	29,231,000	25,025,000
Less accumulated depreciation	(13,729,000)	(10,785,000)
Total property and equipment, net	15,502,000	14,240,000
Other Assets:
Intangible assets, net	8,732,000	12,411,000
Goodwill	31,197,000	29,148,000
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent			0
Intercompany note receivable	0	0
Other Assets, Noncurrent	0	0
Total other assets	39,929,000	41,559,000
Total Assets	128,019,000	112,623,000
Current Liabilities:
Accounts payable	16,024,000	10,815,000
Accrued expenses	18,408,000	14,480,000
Tax receivable agreement payable - current	0	0
Long-term Debt, Current Maturities	0	0
Total current liabilities	34,432,000	25,295,000
Deferred income taxes	1,530,000	2,722,000
Intercompany note payable	116,085,000	108,416,000
Tax Receivable Agreement Payable - Noncurrent	0	0
Other long-term liabilities	5,927,000	5,367,000
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	23,336,000	26,464,000
(Accumulated deficit) retained earnings	(38,591,000)	(36,312,000)
Accumulated other comprehensive loss	(14,700,000)	(19,329,000)
Total stockholders' equity	(29,955,000)	(29,177,000)
Total Liabilities and Stockholder's Deficit	128,019,000	112,623,000
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	81,921,000	4,106,000
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	81,921,000	4,106,000
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	685,000	683,000
Additional paid-in-capital	756,096,000	751,452,000
(Accumulated deficit) retained earnings	(645,090,000)	(714,737,000)
Accumulated other comprehensive loss	(29,770,000)	(33,292,000)
Total stockholders' equity	81,921,000	4,106,000
Total Liabilities and Stockholder's Deficit	81,921,000	4,106,000
Issuer Ply Gem Industries, Inc. [Member]
Current Assets:
Cash and cash equivalents	65,451,000	50,035,000	94,692,000	23,555,000
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	19,741,000	1,276,000
Deferred income taxes	0
Total current assets	85,192,000	51,311,000
Investments in subsidiaries	212,967,000	231,236,000
Land	0	0
Property and Equipment, at cost:
Buildings and improvements	518,000	510,000
Machinery and equipment	4,173,000	1,675,000
Total property and equipment	4,691,000	2,185,000
Less accumulated depreciation	(981,000)	(665,000)
Total property and equipment, net	3,710,000	1,520,000
Other Assets:
Intangible assets, net	0	0
Goodwill	0	0
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent			0
Intercompany note receivable	1,139,073,000	1,135,073,000
Other Assets, Noncurrent	1,885,000	3,925,000
Total other assets	1,140,958,000	1,138,998,000
Total Assets	1,016,893,000	960,593,000
Current Liabilities:
Accounts payable	257,000	377,000
Accrued expenses	47,114,000	29,812,000
Tax receivable agreement payable - current	51,356,000	25,383,000
Long-term Debt, Current Maturities	4,300,000	4,300,000
Total current liabilities	103,027,000	59,872,000
Deferred income taxes	0	0
Intercompany note payable	0	0
Tax Receivable Agreement Payable - Noncurrent	18,125,000	54,336,000
Other long-term liabilities	6,486,000	6,193,000
Long-term debt	807,334,000	836,086,000
Commitments and contingencies
Preferred Stock, Value, Issued	0	0
Stockholders' Equity (Deficit):
Common stock	685,000	683,000
Additional paid-in-capital	756,096,000	751,452,000
(Accumulated deficit) retained earnings	(645,090,000)	(714,737,000)
Accumulated other comprehensive loss	(29,770,000)	(33,292,000)
Total stockholders' equity	81,921,000	4,106,000
Total Liabilities and Stockholder's Deficit	1,016,893,000	960,593,000
Consolidating Adjustments [Member]
Current Assets:
Cash and cash equivalents	0	0	0	$ 0
Accounts receivable, net	0	0
Inventories:
Raw materials	0	0
Work in process	0	0
Finished goods	0	0
Total inventory	0	0
Prepaid expenses and other current assets	0	0
Deferred income taxes	0
Total current assets	0	0
Investments in subsidiaries	131,046,000	227,130,000
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	(1,139,073,000)	(1,135,073,000)
Other Assets, Noncurrent	0	0
Total other assets	(1,139,073,000)	(1,135,073,000)
Total Assets	(1,008,027,000)	(907,943,000)
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	(1,139,073,000)	(1,135,073,000)
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	(685,000)	(683,000)
Additional paid-in-capital	(972,209,000)	(1,014,158,000)
(Accumulated deficit) retained earnings	1,044,401,000	1,173,671,000
Accumulated other comprehensive loss	59,539,000	68,300,000
Total stockholders' equity	131,046,000	227,130,000
Total Liabilities and Stockholder's Deficit	$ (1,008,027,000)	$ (907,943,000)

GUARANTOR_NON-GUARANTOR FINAN64

GUARANTOR/NON-GUARANTOR FINANCIAL INFORMATION, Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Payments to Acquire Productive Assets									$ (40,386)	$ (36,001)	$ (33,860)
Cash flows from operating activities:
Net income (loss)	$ 14,571	$ 27,534	$ 29,859	$ (3,637)	$ 6,663	$ 54,755	$ 41,646	$ (27,577)	68,327	75,487	32,288
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense									53,247	56,403	58,400
Fair-value premium on purchased inventory									0	0	54
Restructuring Costs									1,321	427	704
Non-cash interest expense, net									14,044	13,710	13,380
(Gain) loss on foreign currency transactions									(1,363)	(299)	3,166
Litigation Settlement, Amount									(650)	(1,875)
Loss on modification or extinguishment of debt	7,100	$ 2,300		2,400					2,106	11,747	0
Stock based compensation									1,345	1,067	1,960
Deferred income taxes									39,623	(57,989)	(4,901)
tax receivable agreement adjustment									(10,749)	60,874	12,947
Increase (reduction) in tax uncertainty, net of valuation allowance									604	1,059	(199)
Equity Income In Consolidated Subsidiaries									0	0	0
Gain (Loss) on Sale of Properties									(1,880)	0	0
Other									(175)	(190)	(28)
Changes in operating assets and liabilities:
Accounts receivable, net									(39,431)	(14,709)	(4,562)
Inventories									(34,483)	(11,542)	29,921
Prepaid expenses and other current assets									(2,066)	(2,967)	6,729
Accounts payable									10,473	945	(10,563)
Accrued expenses									(8,450)	9,037	3,336
payments on tax receivable agreement									0	(4,971)	(48)
Cash payments on restructuring liabilities									(983)	(540)	(1,645)
Proceeds from Insurance Settlement, Operating Activities									8,725	0	0
Other									1,043	647	(1,624)
Net cash provided by operating activities									101,928	145,042	139,363
Cash flows from financing activities:
Payments on long-term debt									(44,300)	(164,300)	(4,300)
Proceeds from intercompany investment									0	0	0
Proceeds from Stock Options Exercised									1,203	1,091	2,198
Payments of Debt Issuance Costs									0	0	(1,412)
Net cash used in financing activities									(44,283)	(168,180)	(3,562)
Impact of exchange rate movements on cash									46	1,128	(4,800)
Payments Related to Tax Withholding for Share-based Compensation									(1,186)	0	0
Net cash increase (decrease) in cash and cash equivalents									19,819	(57,828)	76,263
Cash and cash equivalents at the beginning of the period				51,597				109,425	51,597	109,425	33,162
Cash and cash equivalents at the end of the period	71,416				51,597				71,416	51,597	109,425
Cash flows from investing activities
Payments to Acquire Productive Assets									(40,386)	(36,001)	(33,860)
Proceeds from sale of assets									2,514	183	122
Acquisitions, net of cash acquired									0	0	(21,000)
Net cash used in investing activities									(37,872)	(35,818)	(54,738)
Guarantor Subsidiaries [Member]
Payments to Acquire Productive Assets									(34,687)	(31,070)	(28,181)
Cash flows from operating activities:
Net income (loss)									61,902	162,342	68,217
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense									45,892	49,484	51,079
Fair-value premium on purchased inventory											54
Restructuring Costs									1,321	0	0
Non-cash interest expense, net									0	0	0
(Gain) loss on foreign currency transactions									0	0	0
Litigation Settlement, Amount									0	(1,875)
Loss on modification or extinguishment of debt									0	0
Stock based compensation									0	0	0
Deferred income taxes									40,951	(56,712)	(3,612)
tax receivable agreement adjustment									0	0	0
Increase (reduction) in tax uncertainty, net of valuation allowance									604	1,059	(199)
Equity Income In Consolidated Subsidiaries									0	0	0
Gain (Loss) on Sale of Properties									0
Other									(175)	(190)	(28)
Changes in operating assets and liabilities:
Accounts receivable, net									(34,212)	(18,122)	(10,949)
Inventories									(32,989)	(12,355)	27,963
Prepaid expenses and other current assets									(1,497)	(3,166)	5,348
Accounts payable									14,890	(2,449)	(11,712)
Accrued expenses									(985)	8,253	2,452
payments on tax receivable agreement										0	0
Cash payments on restructuring liabilities									(983)	(112)	(201)
Proceeds from Insurance Settlement, Operating Activities									0
Other									0	0	(1,624)
Net cash provided by operating activities									94,719	129,907	126,788
Cash flows from financing activities:
Payments on long-term debt									0	0	0
Proceeds from intercompany investment									(62,255)	(104,866)	(76,791)
Proceeds from Stock Options Exercised									0	0	0
Payments of Debt Issuance Costs											0
Net cash used in financing activities									(62,255)	(104,866)	(76,791)
Impact of exchange rate movements on cash									0	0	0
Payments Related to Tax Withholding for Share-based Compensation									0
Net cash increase (decrease) in cash and cash equivalents									(1,987)	(5,974)	901
Cash and cash equivalents at the beginning of the period				(10,918)				(4,944)	(10,918)	(4,944)	(5,845)
Cash and cash equivalents at the end of the period	(12,905)				(10,918)				(12,905)	(10,918)	(4,944)
Cash flows from investing activities
Payments to Acquire Productive Assets									(34,687)	(31,070)	(28,181)
Proceeds from sale of assets									236	55	85
Acquisitions, net of cash acquired											21,000
Net cash used in investing activities									(34,451)	(31,015)	(49,096)
Non-Guarantor Subsidiary [Member]
Payments to Acquire Productive Assets									(3,169)	(3,182)	(2,831)
Cash flows from operating activities:
Net income (loss)									(2,279)	(10,766)	(15,845)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense									7,039	6,755	7,009
Fair-value premium on purchased inventory											0
Restructuring Costs									0	427	704
Non-cash interest expense, net									0	0	0
(Gain) loss on foreign currency transactions									(1,363)	(299)	3,166
Litigation Settlement, Amount									0	0
Loss on modification or extinguishment of debt									0	0
Stock based compensation									0	0	0
Deferred income taxes									(1,328)	(1,277)	(1,289)
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
Gain (Loss) on Sale of Properties									(1,880)
Other									0	0	0
Changes in operating assets and liabilities:
Accounts receivable, net									(5,219)	3,413	6,387
Inventories									(1,494)	813	1,958
Prepaid expenses and other current assets									(235)	227	216
Accounts payable									(4,297)	3,252	1,153
Accrued expenses									(2,703)	583	(798)
payments on tax receivable agreement										0	0
Cash payments on restructuring liabilities									0	(428)	(1,444)
Proceeds from Insurance Settlement, Operating Activities									0
Other									1,043	647	0
Net cash provided by operating activities									(12,716)	3,347	1,217
Cash flows from financing activities:
Payments on long-term debt									0	0	0
Proceeds from intercompany investment									19,951	(8,618)	10,602
Proceeds from Stock Options Exercised									0	0	0
Payments of Debt Issuance Costs											0
Net cash used in financing activities									19,951	(8,618)	10,602
Impact of exchange rate movements on cash									46	1,128	(4,800)
Payments Related to Tax Withholding for Share-based Compensation									0
Net cash increase (decrease) in cash and cash equivalents									6,390	(7,197)	4,225
Cash and cash equivalents at the beginning of the period				12,480				19,677	12,480	19,677	15,452
Cash and cash equivalents at the end of the period	18,870				12,480				18,870	12,480	19,677
Cash flows from investing activities
Payments to Acquire Productive Assets									(3,169)	(3,182)	(2,831)
Proceeds from sale of assets									2,278	128	37
Acquisitions, net of cash acquired											0
Net cash used in investing activities									(891)	(3,054)	(2,794)
Guarantor Ply Gem Holdings, Inc. [Member]
Payments to Acquire Productive Assets									0	0	0
Cash flows from operating activities:
Net income (loss)									68,327	75,487	32,288
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
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	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									(68,327)	(75,487)	(32,288)
Gain (Loss) on Sale of Properties									0
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 liabilities									0	0	0
Proceeds from Insurance Settlement, Operating Activities									0
Other									0	0	0
Net cash provided by operating activities									0	0	0
Cash flows from financing activities:
Payments on long-term debt									0	0	0
Proceeds from intercompany investment									0	0	0
Proceeds from Stock Options Exercised									0	0	0
Payments of Debt Issuance Costs											0
Net cash used in financing activities									0	0	0
Impact of exchange rate movements on cash									0	0	0
Payments Related to Tax Withholding for Share-based Compensation									0
Net cash 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
Cash flows from investing activities
Payments to Acquire Productive Assets									0	0	0
Proceeds from sale of assets									0	0	0
Acquisitions, net of cash acquired											0
Net cash used in investing activities									0	0	0
Issuer Ply Gem Industries, Inc. [Member]
Payments to Acquire Productive Assets									(2,530)	(1,749)	(2,848)
Cash flows from operating activities:
Net income (loss)									68,327	75,487	32,288
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization expense									316	164	312
Fair-value premium on purchased inventory											0
Restructuring Costs									0	0	0
Non-cash interest expense, net									14,044	13,710	13,380
(Gain) loss on foreign currency transactions									0	0	0
Litigation Settlement, Amount									(650)	0
Loss on modification or extinguishment of debt									2,106	11,747
Stock based compensation									1,345	1,067	1,960
Deferred income taxes									0	0	0
tax receivable agreement adjustment									(10,749)	60,874	12,947
Increase (reduction) in tax uncertainty, net of valuation allowance									0	0	0
Equity Income In Consolidated Subsidiaries									(59,623)	(151,576)	(52,372)
Gain (Loss) on Sale of Properties									0
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									(334)	(28)	1,165
Accounts payable									(120)	142	(4)
Accrued expenses									(4,762)	201	1,682
payments on tax receivable agreement										(4,971)	(48)
Cash payments on restructuring liabilities									0	0	0
Proceeds from Insurance Settlement, Operating Activities									8,725
Other									0	0	0
Net cash provided by operating activities									19,925	11,788	11,358
Cash flows from financing activities:
Payments on long-term debt									(44,300)	(164,300)	(4,300)
Proceeds from intercompany investment									42,304	113,484	66,189
Proceeds from Stock Options Exercised									1,203	1,091	2,198
Payments of Debt Issuance Costs											(1,412)
Net cash used in financing activities									(1,979)	(54,696)	62,627
Impact of exchange rate movements on cash									0	0	0
Payments Related to Tax Withholding for Share-based Compensation									(1,186)
Net cash increase (decrease) in cash and cash equivalents									15,416	(44,657)	71,137
Cash and cash equivalents at the beginning of the period				50,035				94,692	50,035	94,692	23,555
Cash and cash equivalents at the end of the period	65,451				50,035				65,451	50,035	94,692
Cash flows from investing activities
Payments to Acquire Productive Assets									(2,530)	(1,749)	(2,848)
Proceeds from sale of assets									0	0	0
Acquisitions, net of cash acquired											0
Net cash used in investing activities									(2,530)	(1,749)	(2,848)
Consolidating Adjustments [Member]
Payments to Acquire Productive Assets									0	0	0
Cash flows from operating activities:
Net income (loss)									(127,950)	(227,063)	(84,660)
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
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	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									127,950	227,063	84,660
Gain (Loss) on Sale of Properties									0
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 liabilities									0	0	0
Proceeds from Insurance Settlement, Operating Activities									0
Other									0	0	0
Net cash provided by operating activities									0	0	0
Cash flows from financing activities:
Payments on long-term debt									0	0	0
Proceeds from intercompany investment									0	0	0
Proceeds from Stock Options Exercised									0	0	0
Payments of Debt Issuance Costs											0
Net cash used in financing activities									0	0	0
Impact of exchange rate movements on cash									0	0	0
Payments Related to Tax Withholding for Share-based Compensation									0
Net cash 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
Cash flows from investing activities
Payments to Acquire Productive Assets									0	0	0
Proceeds from sale of assets									0	0	0
Acquisitions, net of cash acquired											0
Net cash used in investing activities									$ 0	$ 0	$ 0

SCHEDULE II VALUATION AND QUA65

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS (Details) - Allowance for doubtful accounts and sales allowances [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation Allowances and Reserves [Roll Forward]
Allowance for doubtful accounts and sales allowances, Balance at Beginning of Year	$ 2,663	$ 3,588	$ 4,164
Allowance for doubtful accounts and sales allowances, Charged to Costs and Expenses	1,500	573	1,419
Allowance for doubtful accounts and sales allowances, Charged to Other Accounts	0	0	19
Allowance for doubtful accounts and sales allowances, Uncollectible accounts written off, net of recoveries	(1,026)	(1,498)	(2,014)
Allowance for doubtful accounts and sales allowances, Balance at End of Year	$ 3,137	$ 2,663	$ 3,588