FreightCar America (RAIL) 10-K 24 Mar 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Mar. 15, 2021	Jun. 30, 2020
Document and Entity Information [Abstract]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Transition Report	false
Entity File Number	000-51237
Entity Registrant Name	FREIGHTCAR AMERICA, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	25-1837219
Entity Address, Address Line One	125 S. Wacker Drive
Entity Address, Address Line Two	Suite 1500
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60606
City Area Code	800
Local Phone Number	458-2235
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	RAIL
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Entity Public Float			$ 15.4
Entity Common Stock, Shares Outstanding		15,588,272
Amendment Flag	false
Document Fiscal Period Focus	FY
Entity Central Index Key	0001320854
Documents Incorporated by Reference [Text Block]	Documents Part of Form 10-K Portions of the registrant’s definitive Proxy Statement for the 2021 annual meeting of stockholders to be filed pursuant to Regulation 14A within 120 days of the end of the registrant’s fiscal year ended December 31 Part III

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets
Cash, cash equivalents and restricted cash equivalents	$ 54,047	$ 66,257
Restricted certificates of deposit	182	3,769
Accounts receivable, net of allowance for doubtful accounts of $1,235 and $91, respectively	13,883	6,991
Inventories, net	38,831	25,092
Assets held for sale	10,383
Income tax receivable	27	535
Prepaid expenses	3,625	7,035
Total current assets	120,978	109,679
Property, plant and equipment, net	19,642	38,564
Railcars available for lease, net	20,933	38,900
Right of use asset	18,152	56,507
Other long-term assets	3,037	1,552
Total assets	182,742	245,202
Current liabilities
Accounts and contractual payables	18,654	11,713
Accrued payroll and other employee costs	2,505	1,389
Reserve for workers’ compensation	2,645	3,210
Accrued warranty	5,216	8,388
Customer deposits	4,351	5,123
Deferred income state and local incentives, current	2,219	2,219
Lease liability, current	11,635	14,960
Current portion of long-term debt	17,605
Other current liabilities	6,319	2,428
Total current liabilities	71,149	49,430
Long-term debt, net of current portion	37,668	10,200
Warrant liability	12,730
Accrued pension costs	7,046	6,510
Deferred income state and local incentives, long-term	2,503	4,722
Lease liability, long-term	18,549	53,766
Other long-term liabilities	2,600	3,420
Total liabilities	152,245	128,048
Stockholders' equity
Preferred stock, $0.01 par value, 2,500,000 shares authorized (100,000 shares each designated as Series A voting and Series B non-voting, 0 shares issued and outstanding at December 31, 2020 and December 31, 2019)
Common stock, $0.01 par value, 50,000,000 shares authorized, 15,861,406 and 12,731,678 shares issued at December 31, 2020 and December 31, 2019, respectively	159	127
Additional paid in capital	82,064	83,027
Treasury stock, at cost, 327,577 and 44,855 shares at December 31, 2020 and December 31, 2019, respectively	(1,344)	(989)
Accumulated other comprehensive loss	(11,763)	(10,780)
(Accumulated deficit) retained earnings	(38,619)	45,824
Total FreightCar America stockholders' equity	30,497	117,209
Noncontrolling interest in JV		(55)
Total stockholders’ equity	30,497	117,154
Total liabilities and stockholders’ equity	$ 182,742	$ 245,202

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Allowance for doubtful accounts	$ 1,235	$ 91
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	2,500,000	2,500,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	15,861,406	12,731,678
Treasury stock, shares at cost	327,577	44,855
Series A Preferred Stock [Member]
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Consolidated Statements of Operations [Abstract]
Revenues	$ 108,447	$ 229,958
Cost of sales	121,949	244,258
Gross loss	(13,502)	(14,300)
Selling, general and administrative expenses	29,815	38,302
Loss on sale of railcars available for lease		7,266
Impairment on leased railcars	18,951
Gain on termination of postretirement benefit plan		(6,637)
Restructuring and impairment charges	18,325	22,371
Operating loss	(80,593)	(75,602)
Interest expense	(2,225)	(609)
Loss on change in fair market value of warrant liability	(3,657)
Other income	576	858
Loss before income taxes	(85,899)	(75,353)
Income tax provision (benefit)	199	(115)
Net loss	(86,098)	(75,238)
Less Net loss attributable to noncontrolling interest in JV	(1,655)	(55)
Net loss attributable to FreightCar America	$ (84,443)	$ (75,183)
Net loss per common share attributable to FreightCar America- basic	$ (6.29)	$ (5.95)
Net loss per common share attributable to FreightCar America- diluted	$ (6.29)	$ (5.95)
Weighted average common shares outstanding - basic	13,432,428	12,352,142
Weighted average common shares outstanding - diluted	13,432,428	12,352,142

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Consolidated Statements of Comprehensive Loss [Abstract]
Net loss	$ (86,098)	$ (75,238)
Other comprehensive income net of tax:
Pension liability adjustments, net of tax	(983)	(476)
Postretirement liability adjustments, net of tax		(2,116)
Other comprehensive income	(983)	(2,592)
Comprehensive loss	$ (87,081)	$ (77,830)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid In Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance (Accounting Standards Update 2016-02 [Member]) at Dec. 31, 2018					$ 208		$ 208
Balance at Dec. 31, 2018	$ 127	$ 90,593	$ (9,721)	$ (8,188)	120,799		193,610
Balance (Shares) at Dec. 31, 2018	12,731,678		(272,030)
Net loss					(75,183)	$ (55)	(75,238)
Other comprehensive loss				(2,592)			(2,592)
Restricted stock awards		(9,170)	$ 9,170
Restricted stock awards, shares			293,309
Employee stock settlement			$ (59)				(59)
Employee stock settlement, shares			(7,404)
Forfeiture of restricted stock awards		379	$ (379)
Forfeiture of restricted stock awards, shares			(58,730)
Stock-based compensation recognized		1,225					1,225
Balance at Dec. 31, 2019	$ 127	83,027	$ (989)	(10,780)	45,824	(55)	117,154
Balance (Shares) at Dec. 31, 2019	12,731,678		(44,855)
Net loss					(84,443)	(1,655)	(86,098)
Acquisition of JV non-controlling interest	$ 23	(1,904)				$ 1,710	(171)
Acquisition of JV non-controlling interest, shares	2,257,234
Other comprehensive loss				(983)			(983)
Restricted stock awards	$ 9	(9)
Restricted stock awards, shares	872,494
Employee stock settlement			$ (9)				(9)
Employee stock settlement, shares			(5,717)
Forfeiture of restricted stock awards		346	$ (346)
Forfeiture of restricted stock awards, shares			(277,005)
Stock-based compensation recognized		604					604
Balance at Dec. 31, 2020	$ 159	$ 82,064	$ (1,344)	$ (11,763)	$ (38,619)		$ 30,497
Balance (Shares) at Dec. 31, 2020	15,861,406		(327,577)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities
Net loss	$ (86,098)	$ (75,238)
Adjustments to reconcile net loss to net cash flows used in operating activities:
Restructuring and impairment charges	18,325	22,371
Depreciation and amortization	9,202	12,438
Non-cash lease expense on right-of-use assets	7,063	10,485
Recognition of deferred income from state and local incentives	(2,219)	(2,219)
Loss on change in fair market value of warrant liability	3,657
Loss on sale of railcars available for lease		7,197
Impairment on leased railcars	18,951
Gain on termination of postretirement benefit plan		(6,637)
Deferred income taxes	136	176
Stock-based compensation recognized	1,034	1,225
Non-cash interest expense	1,023	225
Other non-cash items, net	4,192	(1,200)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	(6,892)	11,227
Inventories	(17,942)	40,649
Other assets	1,763	(2,127)
Accounts and contractual payables	3,975	(23,961)
Accrued payroll and employee benefits	(2,027)	(1,368)
Income taxes receivable/payable	991	155
Accrued warranty	(3,172)	(921)
Lease liability	(11,553)	(17,602)
Other liabilities	1,040	6,201
Accrued pension costs and accrued postretirement benefits	(354)	(55)
Net cash flows used in operating activities	(58,905)	(18,979)
Cash flows from investing activities
Purchase of restricted certificates of deposit	(4,219)	(4,981)
Maturity of restricted certificates of deposit	7,806	6,164
Purchase of securities held to maturity		(1,986)
Proceeds from maturity of securities		20,025
Purchase of property, plant and equipment	(9,849)	(5,573)
Proceeds from sale of property, plant and equipment and railcars available for lease	170	17,305
Cash paid to acquire JV non-controlling interest	(172)
Net cash flows (used in) provided by investing activities	(6,092)	30,954
Cash flows from financing activities
Proceeds from issuance of long-term debt	50,000	10,200
Borrowings on revolving line of credit	6,874
Repayments on revolving line of credit	(95)
Cash paid to acquire JV non-controlling interest	(172)
Employee stock settlement	(9)	(59)
Deferred financing costs	(3,811)	(929)
Net cash flows provided by financing activities	52,787	9,212
Net (decrease) increase in cash and cash equivalents	(12,210)	21,187
Cash, cash equivalents and restricted cash equivalents at beginning of year	66,257	45,070
Cash, cash equivalents and restricted cash equivalents at end of year	54,047	66,257
Supplemental cash flow information
Interest paid	421	196
Income tax refunds received, net of payments	$ 938	$ 978
Stock issued for acquisition	3,237

Description of the Business

Description of the Business	12 Months Ended
	Dec. 31, 2020
Description of the Business [Abstract]
Description of the Business	Note 1 – Description of the Business FreightCar America, Inc. (“FreightCar”) operates primarily in North America through its direct and indirect subsidiaries, FreightCar North America, LLC (f/k/a FCAI Holdings, LLC) (“FreightCar North America”), JAC Operations, Inc., Johnstown America, LLC, Freight Car Services, Inc., JAIX Leasing Company (“JAIX”), FreightCar America Leasing, LLC, FreightCar America Leasing 1, LLC, FreightCar Roanoke, LLC, FreightCar Mauritius Ltd. (“Mauritius”), FreightCar Rail Services, LLC (“FCRS”), FreightCar Short Line, Inc. (“FCSL”), FreightCar Alabama, LLC FreightCar (Shanghai) Trading Co., Ltd, FCA-FASEMEX, LLC, FCA-FASEMEX, S. de R.L. de C.V. and FCA-FASEMEX Enterprise, S. de R.L. de C.V. (herein collectively referred to as the “Company”), and manufactures a wide range of railroad freight cars, supplies railcar parts and leases freight cars. The Company designs and builds high-quality railcars, including coal cars, bulk commodity cars, covered hopper cars, intermodal and non-intermodal flat cars, mill gondola cars, coil steel cars and boxcars, and also specializes in the conversion of railcars for re-purposed use. The Company is headquartered in Chicago, Illinois and has facilities in the following locations: Cherokee, Alabama; Johnstown, Pennsylvania; Shanghai, People’s Republic of China, and Castaños , Mexico . As of December 31, 2020, the Company’s direct and indirect subsidiaries are wholly owned. The Company and its direct and indirect subsidiaries are all Delaware corporations or Delaware limited liability companies except Mauritius, which is incorporated in Mauritius, FreightCar (Shanghai) Trading Co., Ltd., which is organized in the People’s Republic of China, and FCA-FASEMEX, S. de R.L., de C.V. and FCA-FASEMEX Enterprise, S. de R.L. de C.V. which are organized in Mexico. During 2019, the Company entered into a joint venture arrangement with Fabricaciones y Servicios de México, S.A. de C.V. (“Fasemex”), a Mexican company with operations in both Mexico and the United States to manufacture railcars in Castaños , Coahuila, Mexico (“ Castaños”) , in exchange for a 50 % interest in the operation. Production of railcars at the facility began during the third quarter of 2020. On October 16, 2020, the Company acquired Fasemex’s 50 % ownership in the joint venture. Starting in March 2021, the Company moved all of its production to the Castaños facility. See Note 21 – Acquisition . The Company ceased operations at the Roanoke Facility and vacated the facility as of March 31, 2020. On September 10, 2020, the Company announced its plan to permanently close the Shoals Facility in light of the ongoing cyclical industry downturn, which has been magnified by the global pandemic. The closure will reduce costs and align the Company’s manufacturing capacity with the current rail car market. The Company ceased production at the Shoals Facility in February 2021. See Note 16 – Restructuring and Impairment Charges.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Principles of Consolidation The accompanying consolidated financial statements include the accounts of FreightCar America, Inc. and all of its direct and indirect subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the valuation of used railcars received in sale transactions, useful lives of long-lived assets, warranty accruals, workers’ compensation accruals, pension and postretirement benefit assumptions, stock compensation, evaluation of goodwill, other intangibles and property, plant and equipment for impairment and the valuation of deferred taxes. Actual results could differ from those estimates. Reclassifications Certain prior year amounts have been reclassified, where necessary, to conform to the current year presentation. Cash and Cash Equivalents On a daily basis, cash in excess of current operating requirements is invested in various highly liquid investments. The Company considers all unrestricted short-term investments with maturities of three months or less when acquired to be cash equivalents. The amortized cost of cash equivalents approximate fair value because of the short maturity of these instruments. The Company’s cash and cash equivalents are primarily deposited with one U.S. financial institution. Such deposits are in excess of federally insured limits. Restricted Cash and Restricted Certificates of Deposit The Company establishes restricted cash balances and restricted certificates of deposit to collateralize certain standby letters of credit with respect to purchase price payment guarantees and performance guarantees. The restrictions expire upon completing the Company’s related obligation. Financial Instruments Management estimates that all financial instruments (including cash equivalents, restricted cash and restricted certificates of deposit, accounts receivable, accounts payable and long-term debt) as of December 31, 2020 and 2019, have fair values that approximate their carrying values. Fair Value Measurements Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of assets and liabilities and the placement within the fair value hierarchy levels. The Company classifies the inputs to valuation techniques used to measure fair value as follows: Level 1 — Quoted prices (unadjusted) in active markets for identical assets and liabilities. Level 2 — Inputs other than quoted prices for Level 1 inputs that are either directly or indirectly observable for the asset or liability including quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in inactive markets, inputs other than quoted prices that are observable for the asset or liability, and inputs that are derived from observable market data by correlation or other means. Level 3 — Unobservable inputs for the asset or liability, including situations where there is little, if any, market activity for the asset or liability. Inventories Inventories are stated at the lower of cost or market value. Cost is determined on a first-in, first-out basis and includes material, labor and manufacturing overhead. The Company’s inventory consists of work in progress and finished goods for individual customer contracts, used railcars acquired upon trade-in and railcar parts retained for sale to external parties. Leased Railcars The Company offers railcar leases to its customers at market rates with terms and conditions that have been negotiated with the customers. If, as of the date of the initial lease, management determines that the sale of the leased railcars is probable, and transfer of the leased railcars is expected to qualify for recognition as a completed sale within one year, then the leased railcars are classified as current assets on the balance sheet (Inventory on Lease). In determining whether it is probable that the leased railcars will be sold within one year, management considers general market conditions for similar railcars and considers whether market conditions are indicative of a potential sales price that will be acceptable to the Company to sell the cars within one year. Inventory on Lease is carried at the lower of cost or market value and is not depreciated. At the one-year anniversary of the initial lease or such earlier date when management no longer believes the leased railcars will be sold within one year of the initial lease, the leased railcars are reclassified from current assets (Inventory on Lease) to long-term assets (Railcars Available for Lease). Railcars Available for Lease are depreciated over 40 years from the date the railcars are placed in service under the initial lease. Property, Plant and Equipment Property, plant and equipment are stated at acquisition cost less accumulated depreciation. Depreciation is provided using the straight-line method over the original estimated useful lives of the assets or lease term if shorter, which are as follows: Description of Assets Life Buildings and improvements 15 - 40 years Leasehold improvements 6 - 19 years Machinery and equipment 3 - 7 years Software 3 - 7 years Long-Lived Assets The Company tests long-lived assets for recoverability whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. These changes in circumstances may include a significant decrease in the market price of an asset group, a significant adverse change in the manner or extent in which an asset group is used, a current year operating loss combined with history of operating losses, or a current expectation that, more likely than not, a long-lived asset group will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. For assets to be held and used, the Company groups a long-lived asset or assets with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. Estimates of future cash flows used to test the recoverability of a long-lived asset group include only the future cash flows that are directly associated with and that are expected to arise as a direct result of the use and eventual disposition of the asset group. Recoverability of the carrying value of the asset group is determined by comparing the carrying value of the asset group to total undiscounted future cash flows of the asset group. If the carrying value of the asset group is not recoverable, an impairment loss is measured based on the excess of the carrying amount of asset group over the estimated fair value of the asset group. An impairment loss for an asset group reduces only the carrying amounts of a long-lived asset or assets of the group being evaluated. Goodwill The Company assesses the carrying value of goodwill for impairment annually or more frequently whenever events occur and circumstances change indicating potential impairment. On August 1, 2019, the Company performed its annual assessment of its Manufacturing reporting unit, the only reporting unit carrying goodwill. T he new railcar market and the operating environment for the Company’s Manufacturing reporting unit continue to be challenging. The outlook for new railcar demand and usage accelerated its decline in the second half of 2019. In addition, the sustained decline in the Company’s stock price as well as a change in the Company’s business model and market share decline have resulted in downward revisions of the Company’s forecasts of current and future projected earnings and cash flows for the Manufacturing reporting unit. Management determined the fair value of the Manufacturing reporting unit using the income approach, utilizing the discounted cash flow method. Fair value calculations using the income approach contain significant judgments and estimates with respect to a variety of factors that will significantly impact the future performance of the business, including: future railcar volume projections based on expected railcar demand; estimated margins on railcar sales; estimated growth rate for selling, general and administrative costs; future effective tax rate for the Company; and weighted-average cost of capital (“WACC”). Management estimated a WACC of 16 % for the Company’s August 1, 2019 goodwill impairment valuation analysis. Based on this analysis, the Company determined that the carrying value of its Manufacturing reporting unit exceeded its fair value by an amount that exceeded the Manufacturing reporting unit goodwill. As a result, the Company recorded a goodwill impairment charge equal to the total goodwill balance of the Manufacturing reporting unit of $ 21,521 during the year ended December 31, 2019. Income Taxes For federal income tax purposes, the Company files a consolidated federal tax return. The Company also files state tax returns in states where the Company has operations. In conformity with ASC 740, Income Taxes , the Company provides for deferred income taxes on differences between the book and tax bases of its assets and liabilities and for items that are reported for financial statement purposes in periods different from those for income tax reporting purposes. The Company’s deferred tax liability or asset amounts are based upon the enacted tax rates expected to apply to taxable income in the periods in which the deferred tax liability or asset is expected to be settled or realized. Management evaluates net deferred tax assets and provides a valuation allowance when it believes that it is more likely than not that some portion of these assets will not be realized. In making this determination, management evaluates both positive evidence, such as cumulative pre-tax income for previous years, the projection of future taxable income, the reversals of existing taxable temporary differences and tax planning strategies, and negative evidence, such as any recent history of losses and any projected losses. Management also considers the expiration dates of net operating loss carryforwards in the evaluation of net deferred tax assets. Management evaluates the realizability of the Company’s net deferred tax assets and assesses the valuation allowance on a quarterly basis, adjusting the amount of such allowance as necessary. Tax benefits related to uncertain tax positions taken or expected to be taken on a tax return are recorded when such benefits meet a more likely than not threshold. Otherwise, these tax benefits are recorded when a tax position has been effectively settled, which means that the appropriate taxing authority has completed its examination even though the statute of limitations remains open, or the statute of limitation expires. Interest and penalties related to uncertain tax positions are recognized as part of the provision for income taxes and are accrued beginning in the period that such interest and penalties would be applicable under relevant tax law until such time that the related tax benefits are recognized. Product Warranties Warranty terms are based on the negotiated railcar sales contracts. The Company generally warrants that new railcars will be free from defects in material and workmanship under normal use and service identified for a period of up to five years from the time of sale. The Company also provides limited warranties with respect to certain rebuilt railcars. The warranty costs are estimated using a two-step approach. First, an engineering estimate is made for the cost of all claims that have been asserted by customers. Second, based on historical claims experience, a cost is accrued for all products still within a warranty period for which no claims have been filed. We provide for the estimated cost of product warranties at the time revenue is recognized related to products covered by warranties and assess the adequacy of the resulting reserves on a quarterly basis. State and Local Incentives The Company records state and local incentives when there is reasonable assurance that the incentive will be received. State and local incentives related to assets are recorded as deferred income and recognized on a straight-line basis over the useful life of the related long-lived assets of seven to sixteen years . Revenue Recognition The following table disaggregates the Company’s revenues by major source: Year ended December 31, 2020 2019 Railcar sales $ 94,455 $ 212,716 Parts sales 9,597 10,699 Other sales - 91 Revenues from contracts with customers 104,052 223,506 Leasing revenues 4,395 6,452 Total revenues $ 108,447 $ 229,958 The Company generally recognizes revenue at a point in time as it satisfies a performance obligation by transferring control over a product or service to a customer. Revenue is measured at the transaction price, which is based on the amount of consideration that the Company expects to receive in exchange for transferring the promised goods or services to the customer. Railcar Sales Performance obligations are typically completed and revenue is recognized for the sale of new and rebuilt railcars when a certificate of acceptance has been issued by the customer and control has been transferred to the customer. At that time, the customer directs the use of, and obtains substantially all of the remaining benefits from, the asset. In certain sales contracts, the Company’s performance obligation includes transfer of the finished railcar to a specified railroad connection point. In these instances, the Company recognizes revenue from the sale when the railcar reaches the specified railroad connection point. When a railcar sales contract contains multiple performance obligations, the Company allocates the transaction price to the performance obligations based on the relative stand-alone selling price of the performance obligation determined at the inception of the contract based on an observable market price, expected cost plus margin or market price of similar items. The Company treats shipping costs that occur after control is transferred as fulfillment costs. Accordingly, gross revenue is recognized, and shipping cost is accrued, when control transfers to the customer. The Company does not provide discounts or rebates in the normal course of business. As a practical expedient, the Company recognizes the incremental costs of obtaining contracts, such as sales commissions, as an expense when incurred since the amortization period of the asset that the Company otherwise would have recognized is generally one year or less. Parts Sales The Company sells forged, cast and fabricated parts for all of the railcars it produces, as well as those manufactured by others. Performance obligations are satisfied and the Company recognizes revenue from most parts sales when the parts are shipped to customers. Leasing Revenue The Company recognizes operating lease revenue on Railcars Available for Lease on a straight-line basis over the contract term. The Company recognizes revenue from the sale of Railcars Available for Lease on a net basis as Gain (Loss) on Sale of Railcars Available for Lease since the sale represents the disposal of a long-term operating asset. Contract Balances and Accounts Receivable Accounts receivable payments for railcar sales are typically due within 5 to 10 business days of invoicing while payments from parts sales are typically due within 30 to 45 business days of invoicing. The Company has not experienced significant historical credit losses. Contract assets represent the Company’s rights to consideration for performance obligations that have been satisfied but for which the terms of the contract do not permit billing at the reporting date. The Company has approximately $ 445 in contract assets as of December 31, 2020. The Company may receive cash payments from customers in advance of the Company satisfying performance obligations under its sales contracts resulting in deferred revenue or customer deposits, which are considered contract liabilities. Deferred revenue and customer deposits are classified as either current or long-term in the Consolidated Balance Sheet based on the timing of when the Company expects to recognize the related revenue. Deferred revenue and customer deposits included in customer deposits, other current liabilities and other long-term liabilities in the Company’s Consolidated Balance Sheet as of December 31, 2020 and 2019 were $ 6,930 and $ 5,607 , respectively. Performance Obligations The Company is electing not to disclose the value of the remaining unsatisfied performance obligation with a duration of one year or less as permitted by the practical expedient in ASU 2014-09, Revenue from Contracts with Customers. The Company had remaining unsatisfied performance obligations as of December 31, 2020 with expected duration of greater than one year of $ 4,284 . Loss Per Share The Company computes loss per share using the two-class method, which is a loss allocation formula that determines loss per share for common stock and participating securities. The Company’s participating securities are its grants of restricted stock which contain non-forfeitable rights to dividends. The Company allocates earnings between both classes however, in periods of undistributed losses, they are only allocated to common shares as the unvested restricted stockholders do not contractually participate in losses of the Company. Basic loss per share attributable to common shareholders is computed by dividing net income loss attributable to common shareholders by the weighted average common shares outstanding. Warrants issued in connection with the Company’s long-term debt were issued at a nominal exercise price and are considered outstanding at the date of issuance. The calculation of diluted earnings per share includes the effect of any dilutive equity incentive instruments. The Company uses the treasury stock method to calculate the effect of outstanding dilutive equity incentive instruments, which requires the Company to compute total proceeds as the sum of (1) the amount the employee must pay upon exercise of the award and (2) the amount of unearned stock-based compensation costs attributed to future services. Equity incentive instruments for which the total employee proceeds from exercise exceed the average fair value of the same equity incentive instrument over the period have an anti-dilutive effect on earnings per share during periods with net income from continuing operations, and accordingly, the Company excludes them from the calculation. Related Parties The following persons are owners of Fasemex: Jesus Gil, VP Operations and director of the Company; and Alejandro Gil, sibling of Jesus Gil . Fasemex provides steel fabrication services to the Company and is the lessor for the Company’s leased facility in Castaños. The Company spent $ 3,921 with Fasemex during 2020 related to rent payment, security deposit and fabrication services. Additionally, Distribuciones Industrials JAS S.A. de C.V. (“Distribuciones Industrials”) is owned by Alejandro Gil, sibling of Jesus Gil, and Salvador Gil, an immediate family member of Jesus and Alejandro Gil. The Company spent $ 440 with Distribuciones Industrials related to material and safety supplies during 2020. Recent Accounting Pronouncements Accounting Pronouncements Recently Adopted In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform , which provides companies with optional guidance, including expedients and exceptions for applying generally accepted accounting principles to contracts and other transactions affected by reference rate reform, such as the London Interbank Offered Rate (LIBOR). This new standard was effective upon issuance and generally can be applied to applicable contract modifications through December 31, 2022. We adopted this ASU on January 1, 2020 and it did not have a material impact on our financial statements. In August 2018, the FASB ASU 2018-15, Intangibles – Goodwill and Other – Internal-Use Software , which requires capitalization of certain implementation costs incurred in a cloud computing arrangement that is a service contract. ASU 2018-15 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. We adopted this ASU on January 1, 2020 and it did not have a material impact on our financial statements. In August 2018, the FASB issued ASU 2018-14, Compensation – Retirement Benefits – Defined Benefit Plans – General , which modifies the disclosure requirements for defined benefit and other postretirement plans. ASU 2018-14 eliminates certain disclosures related to accumulated other comprehensive income, plan assets, related parties and the effects of interest rate basis point changes on assumed health care costs, and adds disclosures to address significant gains and losses related to changes in benefit obligations. ASU 2018-14 also clarifies disclosure requirements for projected benefit and accumulated benefit obligations. ASU 2018-14 is effective for fiscal years ending after December 15, 2020. Early adoption is permitted. Adoption on a retrospective basis for all periods presented is required. Adoption of this standard did not have a material impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-13 " Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement ". This ASU modified the disclosures related to recurring and nonrecurring fair value measurements. Disclosures related to the transfer of assets between Level 1 and Level 2 hierarchies have been eliminated and various additional disclosures related to Level 3 fair value measurements have been added, modified or removed. This ASU is effective for annual periods beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted upon issuance of the standard for disclosures modified or removed with a delay of adoption of the additional disclosures until their effective date. We adopted this ASU on January 1, 2020 and it did not have a material impact on our financial statements. In October 2016, the FASB issued ASU No. 2016-16, " Intra-Entity Transfers of Assets Other Than Inventory ". This ASU is meant to improve the accounting for the income tax effect of intra-entity transfers of assets other than inventory. Currently, U.S. GAAP prohibits the recognition of current and deferred income taxes for intra-entity asset transfers until the asset is sold to a third party. This ASU will now require companies to recognize the income tax effect of an intra-entity asset transfer (other than inventory) when the transaction occurs. This ASU is effective for public companies, for fiscal years beginning after December 15, 2019 and interim periods within those annual reporting periods. Early adoption is permitted and is to be applied on a modified retrospective basis through a cumulative-effect adjustment to retained earnings as of the beginning of the period of adoption. We adopted this ASU on January 1, 2020 and it did not have a material impact on our financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which amends the current accounting guidance and requires the measurement of all expected losses based on historical experience, current conditions and reasonable and supportable forecasts. For trade receivables, loans, and other financial instruments, we will be required to use a forward-looking expected loss model rather than the incurred loss model for recognizing credit losses which reflects losses that are probable. The standard is effective for interim and annual periods beginning after December 15, 2019. Application of the amendments is through a cumulative-effect adjustment to retained earnings as of the effective date. We adopted this ASU on January 1, 2020 and it did not have a material impact on our financial statements. Recently Issued Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes , as part of its simplification initiative to reduce the cost and complexity in accounting for income taxes. ASU 2019-12 removes certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences. ASU 2019-12 also amends other aspects of the guidance to help simplify and promote consistent application of GAAP. The guidance is effective for interim and annual periods beginning after December 15, 2020, with early adoption permitted. We do not expect the adoption of this ASU to have a material impact on our financial statements or results . In August 2020, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40). This ASU simplifies the accounting for convertible debt instruments by removing certain accounting separation models as well as the accounting for debt instruments with embedded conversion features that are not required to be accounted for as derivative instruments. The ASU also updates and improves the consistency of earnings per share calculations for convertible instruments. The amendments in this ASU are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. The Company is currently assessing the impact of this standard on its consolidated financial statements and related disclosures.

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Leased Railcars [Abstract]
Leases	Note 3 – Leases Effective January 1, 2019, the Company adopted ASU 2016-02, as amended, Leases (Topic 842) using the modified retrospective method of applying the new standard at the adoption date. In addition, the Company has elected the package of practical expedients permitted under the transition guidance within the new standard, which, among other things, does not require reassessment of prior conclusions related to contracts containing a lease, lease classification, and initial direct lease costs. Adoption of this standard resulted in the recording of net operating lease right-of-use (ROU) assets of $ 45,727 and corresponding operating lease liabilities of $ 67,508 as of January 1, 2019. The consolidated balance sheets for reporting periods beginning on or after January 1, 2019 are presented under the new guidance. The Company determines if an arrangement is a lease at inception of a contract. Substantially all of the Company’s leases are operating leases. A significant portion of the Company’s operating lease portfolio includes manufacturing sites, component warehouses and corporate offices. The remaining lease terms on the majority of the Company’s leases are between 2.5 and 20 years, some of which include options to extend the lease terms. Leases with initial term of 12 months or less are not recorded on the consolidated balance sheet. Operating lease ROU assets are presented within long term assets, the current portion of operating lease liabilities are presented within current liabilities and the non-current portion of operating lease liabilities are presented within long term liabilities on the consolidated balance sheet. ROU assets represent the Company’s right to use an underlying asset during the lease term and the lease liabilities represent the Company’s obligation to make the lease payments arising during the lease. ROU assets and liabilities are recognized at commencement date based on the net present value of fixed lease payments over the lease term. The Company’s lease term includes options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. As most of the Company’s operating leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Operating lease expense is recognized on a straight-line basis over the lease term. The components of the lease costs were as follows: Year Ended December 31, 2020 Year Ended December 31, 2019 Operating lease costs: Fixed $ 9,719 $ 13,662 Short-term 843 1,032 Total lease cost $ 10,562 $ 14,694 Supplemental balance sheet information related to leases were as follows: December 31, 2020 December 31, 2019 Operating leases: Right of use assets $ 18,152 $ 56,507 Lease liabilities: Lease liability, current $ 11,635 $ 14,960 Lease liability, long-term 18,549 53,766 Total operating lease liabilities $ 30,184 $ 68,726 Supplemental cash flow information is as follows: Year Ended December 31, 2020 Year Ended December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 14,209 $ 20,778 Total $ 14,209 $ 20,778 Right of use assets obtained in exchange for new lease obligations: Operating leases $ 15,939 $ 32,079 Total $ 15,939 $ 32,079 The aggregate future lease payments for operating leases as of December 31, 2020 are as follows: Operating leases 2021 $ 13,821 2022 4,050 2023 2,920 2024 2,177 2025 2,221 Thereafter 35,709 Total lease payments 60,898 Less: interest ( 30,714 ) Total $ 30,184 Weighted-average remaining lease term (years) Operating leases 15.0 Weighted-average discount rate Operating leases 11.3 % On February 26, 2019, the Company entered into an amendment to its lease of the Shoals manufacturing facility to extend the initial term thereof from December 31, 2021 to December 31, 2026, with two five -year extension terms thereafter through December 31, 2031 and December 31, 2036, at the Company’s option. In addition, the Company agreed to vacate up to 40 % of the manufacturing facility on or before December 31, 2021 with the base rent payable to the landlord reduced on proportional basis. The Company has accounted for the amendment as a modification of the lease, resulting in a non-cash increase to lease liability and right of use asset of $ 32,079 . The Company has concluded that the initial term through December 31, 2026 would be included in the measurement of lease liabilities as of the modification date. The Company has concluded that the options for extensions beyond that date are not reasonably certain of exercise, and have been excluded from the measurement of lease liabilities. In October 2019, the Company recorded a $ 2,445 gain as a result of the remeasurement of the lease liability following its notice of termination of the Company’s Roanoke lease. During 2019, the Company entered into a lease agreement for new office space for which the company took possession on February 1, 2020. The new lease arrangement requires total minimum lease payments of approximately $ 3,000 over 11.5 years. On October 8, 2020, FreightCar America, Inc. (the “Company”) and its wholly owned subsidiary, FreightCar Alabama, LLC (“FreightCar Alabama”), entered into the Third Amendment to Industrial Facility Lease (the “Lease Amendment”) with Teachers’ Retirement System of Alabama and the Employees’ Retirement System of Alabama as landlord (collectively, the “Landlord”), in connection with the Industrial Facility Lease, dated as of September 29, 2011, which was assigned to FreightCar Alabama on February 28, 2018 and amended by that certain Second Amendment to Industrial Facility Lease by and among FreightCar Alabama, the Landlord and the Company, as Guarantor, dated as of February 26, 2019 (as previously amended and assigned, the “Original Lease”), relating to the Company’s facility in Cherokee, Alabama (the “Facility”). The Lease Amendment was entered into in connection with the closure of the Facility. The Lease Amendment amends the Original Lease to shorten its term by amending the expiration date from December 31, 2026 to February 28, 2021, with a single one-month extension of the new February 28, 2021 expiration date at the option of FreightCar Alabama, and provided FreightCar Alabama with the option to store railcars and other rolling stock from the end of the term through June 30, 2021 at no additional rent or other costs, except that the Company would be obligated to pay one-month’s rent at the previous monthly rate if it exercises the one-month term extension option. In addition, the Landlord has agreed in the Lease Amendment to waive the base rent payable under the Original Lease for the months of October 2020 through February 2021. As consideration for the Landlord’s entry into the Lease Amendment and the aforementioned rent waiver, the Company and FreightCar Alabama agreed to sell and transfer certain Facility-related assets to the Landlord. The lease termination resulted in a lease termination gain of $ 15,234 . See Note 8 –Restructuring and Impairment Charges.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2020
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 4 – Fair Value Measurements The following table sets forth by level within the ASC 820 Fair Value Measurement fair value hierarchy the Company’s financial assets that were recorded at fair value on a recurring basis and the Company’s non-financial assets that were recorded at fair value on a non-recurring basis. Recurring Fair Value Measurements As of December 31, 2020 Level 1 Level 2 Level 3 Total Assets: Cash equivalents $ 7,993 $ - $ - $ 7,993 Restricted certificates of deposit $ 182 $ - $ - $ 182 Liabilities: Warrant liability $ - $ 12,730 $ - $ 12,730 Non-recurring Fair Value Measurements During the Year-Ended December 31, 2020 Level 1 Level 2 Level 3 Total Assets: Assets held for sale $ - $ - $ 10,383 $ 10,383 Right of use assets $ - $ - $ 28,960 $ 28,960 Property, plant and equipment, net $ - $ - $ 11,515 $ 11,515 Railcars available for lease, net $ - $ - $ 13,175 $ 13,175 Recurring Fair Value Measurements As of December 31, 2019 Level 1 Level 2 Level 3 Total Assets: Cash equivalents $ 4,580 $ - $ - $ 4,580 Restricted certificates of deposit $ 3,769 $ - $ - $ 3,769 Escrow receivable $ - $ - $ 930 $ 930 The fair value of the Company’s warrant liability recorded in the Company’s financial statements, determined using the quoted price of the Company’s common stock in an active market, exercise price ($ 0.01 /share) and number of shares exercisable at December 31, 2020, is a Level 2 measurement. On September 10, 2020 the Company announced its plan to permanently close its Shoals Facility. In connection with the announcement, the Company estimated the fair value of the related asset group because it determined that an impairment trigger had occurred due to the shortened asset recoverability timeframe. Non-cash impairment charges of $ 8,978 for property, plant and equipment at the Shoals Facility and $ 17,540 for the right of use asset were recognized during September 2020. Assets held for sale represents property, plant and equipment to be sold or transferred to the Shoals landlord as consideration for the landlord’s entry into the lease amendment. See Note 8 –Restructuring and Impairment Charges for more information regarding the non-recurring fair value measurement considerations during the year ended December 31, 2020 for the impairment charge related to the Shoals Facility. See Note 7 for more information regarding the non-recurring fair value measurement considerations during the year ended December 31, 2020 for the impairment charge related to our leased small cube covered hopper railcars. In 2019, the Company had a non-recurring fair value measurement of $ 309 for certain property, plant and equipment, net, that was impaired at its Roanoke location as disclosed in Note 8 – Restructuring and Impairment Charges. The sale of the Company’s railcar repair and maintenance services business on September 30, 2015 resulted in $ 1,960 of the aggregate purchase price being placed into escrow in order to secure the indemnification obligations of FCRS and FCSL. The fair market value of the remaining escrow receivable above represents the escrow balance of $ 980 as of December 31, 2019, net of the fair value of the indemnification obligations, which was estimated using the discounted probability-weighted cash flow method .

Restricted Cash and Restricted

Restricted Cash and Restricted Cash Equivalents	12 Months Ended
	Dec. 31, 2020
Restricted Cash and Restricted Cash Equivalents [Abstract]
Restricted Cash and Restricted Cash Equivalents	Note 5 – Restricted Cash and Restricted Cash Equivalents The Company establishes restricted cash balances when required by customer contracts and to collateralize standby letters of credit. The carrying value of restricted cash and restricted cash equivalents approximates fair value. The Company’s restricted cash balances are as follows: December 31, December 31, 2020 2019 Restricted cash from customer deposit $ 3,204 $ - Restricted cash to collateralize standby letters of credit 3,396 - Restricted cash equivalents to collateralize standby letters of credit 3,855 475 Total restricted cash and restricted cash equivalents $ 10,455 $ 475

Inventories

Inventories	12 Months Ended
	Dec. 31, 2020
Inventories [Abstract]
Inventories	Note 6 – Inventories Inventories, net of reserve for excess and obsolete items, consist of the following: December 31, 2020 2019 Work in process $ 34,355 $ 19,742 Parts inventory 4,476 5,350 Total inventories, net $ 38,831 $ 25,092 Inventory on the Company’s consolidated balance sheets includes reserves of $ 9,836 and $ 5,633 relating to excess or slow-moving inventory for parts and work in process at December 31, 2020 and 2019, respectively.

Leased Railcars

Leased Railcars	12 Months Ended
	Dec. 31, 2020
Leased Railcars [Abstract]
Leased Railcars	Note 7 – Leased Railcars Railcars available for lease at December 31, 2020 were $ 20,933 (cost of $ 24,054 and accumulated depreciation of $ 3,121 ) and at December 31, 2019 was $ 38,900 (cost of $ 43,045 and accumulated depreciation of $ 4,145 ). Depreciation expense on railcars available for lease was $ 1,015 and $ 1,365 for the years ended December 31, 2020 and 2019, respectively. Leased railcars are subject to lease agreements with external customers with remaining terms of up to five and a half years and are accounted for as operating leases. Future minimum rental revenues on leases at December 31, 2020 are as follows: Year ending December 31, 2021 3,325 Year ending December 31, 2022 2,344 Year ending December 31, 2023 1,787 Year ending December 31, 2024 1,107 Year ending December 31, 2025 358 Thereafter - $ 8,921 During the fourth quarter of 2020, the oil and gas proppants (or “frac sand”) industry continued to experience economic pressure created by low oil prices, reduced fracking activity, and the ongoing economic impact of COVID-19. In particular, small cube covered hopper railcars are primarily used in North America to serve the frac sand industry. Given the decline in global oil prices, reduced fracking activity, and pressure on the oil and gas industry to maintain a low-cost structure, fracking operations, have increasingly shifted away from the use of Northern White sand and towards the use of in-basin sand, which can be sourced locally rather than transporting by rail. Consequently, the cash flows and profitability of the frac sand industry continued to decline during the fourth quarter. As a result, certain small cube covered hopper customers requested rent relief that were renegotiated. We believe that the events and circumstances that arose during the fourth quarter of 2020 constituted an impairment triggering event related to the small cube covered hopper car type in our leased railcar portfolio. We performed a cash flow recoverability test of our small cube covered hopper railcars and compared the undiscounted cash flows to the carrying value of the assets. This analysis indicated that the carrying value exceeded the estimated undiscounted cash flows, and therefore, we were required to measure the fair value of our fleet of small cube covered hopper railcars and determine the amount of an impairment loss, if any. The fair value of the asset group, which is part of the Company’s Manufacturing segment, was determined using both a market and cost approach, which we believe most accurately reflects a market participant's viewpoint in valuing these railcars. The results of our analysis indicated an estimated fair value of the asset group of approximately $ 13,175 , in comparison to the asset group's carrying amount of $ 30,127 . As a result, during the fourth quarter, we recorded a pre-tax non-cash impairment charge of $ 16,952 related to our small cube covered hopper railcars. Additionally, we evaluated the right-of-use asset associated with our leased railcar portfolio of small cube covered hopper railcars and determined that these assets were impaired based on consideration of an expected decline in future cash flows over the remaining lease term, which resulted in an additional pre-tax non-cash impairment charge of approximately $ 1,999 . The aggregate impairment charge of $ 18,951 is reflected in the impairment of leased railcars line of our Consolidated Statements of Operations for the year ended December 31, 2020. Significant management judgment was used to determine the key assumptions utilized in our impairment analysis, the substantial majority of which represent unobservable (Level 3) inputs. These assumptions include, but are not limited to: estimates regarding the remaining useful life over which the railcars are expected to generate cash flows ( 37 years) ; average contractual lease rates; and discount rate ( 5.8 %) . Management selected these estimates and assumptions based on our railcar industry expertise. Although we believe the estimates utilized in our analysis were reasonable, any change in these estimates could materially affect the amount of the impairment charge.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Note 9 – Property, Plant and Equipment Property, plant and equipment consists of the following: December 31, 2020 2019 Buildings and improvements $ 162 $ 229 Leasehold improvements 3,341 8,590 Machinery and equipment 33,243 81,478 Software 8,560 9,663 Construction in process 85 2,439 Total cost 45,391 102,399 Less: Accumulated depreciation and amortization ( 25,749 ) ( 63,835 ) Total property, plant and equipment, net $ 19,642 $ 38,564 Depreciation expense for the years ended December 31, 2020 and 2019, was $ 8,187 and $ 11,073 , respectively. The table above reflects the impairment charges of $ 9,036 to property, plant and equipment for the year ended December 31, 2020 described in Note 8, Restructuring and Impairment Charges and the reduction to property, plant and equipment resulting from the reclassification of $ 10,383 to assets held for sale.

Product Warranties

Product Warranties	12 Months Ended
	Dec. 31, 2020
Product Warranties [Abstract]
Product Warranties	Note 10 – Product Warranties Warranty terms are based on the negotiated railcar sales contracts. The Company generally warrants that new railcars produced by it will be free from defects in material and workmanship under normal use and service identified for a period of up to five years from the time of sale. The changes in the warranty reserve for the years ended December 31, 2020 and 2019, are as follows: December 31, 2020 2019 Balance at the beginning of the year $ 8,388 $ 9,309 Current year provision 451 1,416 Reductions for payments, costs of repairs and other ( 1,756 ) ( 363 ) Adjustments to prior warranties ( 1,867 ) ( 1,974 ) Balance at the end of the year $ 5,216 $ 8,388 Adjustments to prior warranties includes changes in the warranty reserve for warranties issued in prior periods due to expiration of the warranty period, revised warranty cost estimates and other factors.

State and Local Incentives

State and Local Incentives	12 Months Ended
	Dec. 31, 2020
State and Local Incentives [Abstract]
State and Local Incentives	Note 11 – State and Local Incentives During the year ended December 31, 2015, the Company received cash payments of $ 15,733 for Alabama state and local incentives related to the Company’s capital investment and employment levels at the Shoals Facility. In December 2016, the Company also qualified for an additional $ 1,410 in incentives at the Shoals Facility. This amount was received in January 2017. Under the incentive agreements, a certain portion of the incentives may be repayable by the Company if targeted levels of employment are not maintained for a period of six years from the date of the incentive. In the event that employment levels drop below the minimum targeted levels of employment and any portion of the incentives is required to be paid back, the amount is unlikely to exceed the deferred liability balance at December 31, 2020. The changes in deferred income from these incentives for the years ended December 31, 2020 and 2019, are as follows: December 31, 2020 2019 Balance at the beginning of the year $ 6,941 $ 9,160 Recognition of state and local incentives as a reduction of cost of sales ( 2,219 ) ( 2,219 ) Balance at the end of the year, including current portion $ 4,722 $ 6,941

Debt Financing and Revolving Cr

Debt Financing and Revolving Credit Facilities	12 Months Ended
	Dec. 31, 2020
Debt Financing and Revolving Credit Facilities [Abstract]
Debt Financing and Revolving Credit Facilities	Note 12 – Debt Financing and Revolving Credit Facilities Siena Loan and Security Agreement On October 8, 2020, the Company entered into a Loan and Security Agreement (the “Siena Loan Agreement”) by and among the Company, as guarantor, and certain of its subsidiaries, as borrowers (together with the Company, the “Loan Parties”), and Siena Lending Group LLC, as lender (“Siena”). Pursuant to the Siena Loan Agreement, Siena provided an asset backed credit facility, in the maximum aggregate principal amount of up to $ 20,000 , consisting of revolving loans. The Siena Loan Agreement replaced the Company’s prior revolving credit facility under the Credit and Security Agreement (the “BMO Credit Agreement”) dated as of April 12, 2019, among the Company and certain of its subsidiaries, as borrowers and guarantors, and BMO Harris Bank N.A., as lender, as amended from time to time, which was terminated effective October 8, 2020 and otherwise would have matured on April 12, 2024. As of December 31, 2019, the Company had no borrowings under its prior revolving credit facility and a $ 4,000 letter of credit outstanding under the letter of credit sub-facility of its prior revolving credit facility. The Siena Loan Agreement has a term ending on October 8, 2023. Revolving loans outstanding thereunder bear interest, subject to the provisions of the Siena Loan Agreement, at the Base Rate (as defined in the Siena Loan Agreement) plus 3.00 % per annum. As of December 31, 2020, the interest rate on outstanding debt under the Siena Loan Agreement was 6.35 %. The Siena Loan Agreement provides for a revolving credit facility with maximum availability of $ 20,000 , subject to borrowing base requirements set forth in the Siena Loan Agreement, which generally limit availability under the revolving credit facility to (a) 85 % of the value of eligible accounts and (b) up to the lesser of (i) 50 % of the lower of cost or market value of eligible inventory and (ii) 85 % of the net orderly liquidation value of eligible inventory, and as reduced by reserves established by Siena from time to time in accordance with the Siena Loan Agreement. The Siena Loan Agreement contains affirmative and negative covenants, including, without limitation, limitations on future indebtedness, liens and investments. The Siena Loan Agreement also provides for customary events of default. Pursuant to the terms and conditions set forth in the Siena Loan Agreement, each of the Loan Parties granted Siena a continuing lien upon certain assets of the Loan Parties to secure the obligations of the Loan Parties under the Siena Loan Agreement. As of December 31, 2020 the Company had $ 6,874 in outstanding debt under the Siena Loan Agreement and remaining borrowing availability of $ 9,701 . The Company incurred $ 1,101 in deferred financing costs related to the Siena Loan Agreement. The deferred financing costs are presented as an asset and amortized to interest expense on a straight-line basis over the term of the Siena Loan Agreement. Term Loan Credit Agreement On October 13, 2020, the Company entered into a Credit Agreement (the “Term Loan Credit Agreement”) by and among the Company, as guarantor, FreightCar North America (“Borrower” and together with the Company and certain other subsidiary guarantors, collectively, the “Loan Parties”), CO Finance LVS VI LLC, as lender (the “Lender”), an affiliate of a corporate credit fund for which Pacific Investment Management Company LLC serves as investment manager, and U.S. Bank National Association, as disbursing agent and collateral agent (“Agent”). Pursuant to the Term Loan Credit Agreement, the Lender committed to the extension of a term loan credit facility in the principal amount of $ 40,000 , consisting of a single term loan to be funded upon the satisfaction of certain conditions precedent set forth in the Term Loan Credit Agreement, including stockholder approval of the issuance of the common stock underlying the Warrant described below (the funding date of such term loan, the “Closing Date”). FreightCar America, Inc. stockholders approved the issuance of the common stock underling the Warrant at a special stockholders’ meeting on November 24, 2020. The $ 40,000 term loan closed and was funded on November 24, 2020. The Company incurred $ 2,872 in deferred financing costs related to the Term Loan Agreement. The deferred financing costs are presented as a reduction of the long-term debt balance and amortized on a straight-line basis to interest expense over the term of the Term Loan Agreement. The Term Loan Credit Agreement contains a term ending five years following the Closing Date. The term loan outstanding under the Term Loan Credit Agreement bears interest, at Borrower’s option and subject to the provisions of the Term Loan Credit Agreement, at Base Rate (as defined in the Term Loan Credit Agreement) or Eurodollar Rate (as defined in the Term Loan Credit Agreement) plus the Applicable Margin for each such interest rate set forth in the Term Loan Credit Agreement. As of December 31, 2020, the interest rate on outstanding debt under the Term Loan Credit Agreement was 14.0 %. The Term Loan Credit Agreement has both affirmative and negative covenants, including, without limitation, minimum liquidity, limitations on indebtedness, liens and investments. The Term Loan Credit Agreement also provides for customary events of default. Pursuant to the terms and conditions set forth in the Term Loan Credit Agreement and the related loan documents, each of the Loan Parties granted to Agent a continuing lien upon all of such Loan Parties’ assets to secure the obligations of the Loan Parties under the Term Loan Credit Agreement. Warrant In connection with the entry into the Term Loan Credit Agreement, the Company issued to an affiliate of the Lender (the “Warrantholder”) a warrant (the “Warrant”), pursuant to that certain warrant acquisition agreement, dated as of October 13, 2020 (the “Warrant Acquisition Agreement”), by and between the Company and the Lender to purchase a number of shares of the Company’s common stock, par value $ 0.01 per share, equal to 23 % of the outstanding common stock on a fully-diluted basis at the time the Warrant is exercised (after giving effect to such issuance). The Warrant is exercisable for a term of ten years from the date of the issuance of the Warrant. The Warrant was issued on November 24, 2020 after the Company received stockholder approval of the issuance of the common stock issuable upon exercise of the Warrant by the Warrantholder. In connection with the issuance of the Warrant, the Company and the Lender entered into a registration rights agreement (the “Registration Rights Agreement”) as of the Closing Date of November 24, 2020. As of December 31, 2020 the Warrant was exercisable for an aggregate of 5,307,539 shares of common stock of the Company with a per share exercise price of $ 0.01 . T he Company determined that the Warrant should be accounted for as a derivative instrument and classified as a liability on its Consolidated Balance Sheets primarily due to the instrument obligating the Company to settle the Warrant in a variable number of shares of common stock. The Warrant was recorded at fair value and is treated as a discount on the Term Loan. The discount on the associated debt is amortized over the life of the Term Loan Credit Agreement and included in interest expense. The following schedule shows the change in fair value of the Warrant as of December 31, 2020. Issuance of initial warrant November 24, 2020 $ 9,073 Change in fair value 3,657 Warrant liability as of December 31, 2020 $ 12,730 The issuance of the warrant on November 24, 2020 of $ 9,073 represents a non-cash financing activity. The change in fair value of the Warrant is reported on a separate line in the consolidated statement of operations. The Term Loan Credit Agreement is presented net of the unamortized discount and unamortized deferred financing costs. SBA Paycheck Protection Program Loan In March 2020, Congress passed the Paycheck Protection Program (“PPP”), authorizing loans to small businesses for use in paying employees that they continue to employ throughout the global pandemic and for rent, utilities and interest on mortgages. In June 2020, Congress enacted the Paycheck Protection Program Flexibility Act (“PPPFA”), amending the PPP. Loans obtained through the PPP, as amended, are eligible to be forgiven as long as the proceeds are used for qualifying purposes and certain other conditions are met. On April 16, 2020, the Company received a loan in the amount of $ 10,000 through the Paycheck Protection Program. Since the entire loan was used for payroll, utilities and interest, management anticipates that the majority of the PPP Loan will be forgiven. To the extent it is not forgiven, the Company would be required to repay that portion at an interest rate of 1 % over a period of two years , with $ 7,500 due in 2021 and with $ 2,500 due in 2022. The Company filed an application for PPP Loan forgiveness on October 28, 2020 along with a request for extension of the loan term to five years . M&T Credit Agreement On April 16, 2019, FreightCar America Leasing 1, LLC, an indirect wholly-owned subsidiary of the Company (“Freightcar Leasing Borrower”), entered into a Credit Agreement (the “M&T Credit Agreement”) with M & T Bank, N.A., as lender (“M&T”). Pursuant to the M&T Credit Agreement, M&T extended a revolving credit facility to Freightcar Leasing Borrower in an aggregate amount of up to $ 40,000 for the purpose of financing railcars which will be leased to third parties. Freightcar Leasing Borrower also entered into a Security Agreement on April 16, 2019 (the “M&T Security Agreement”) pursuant to which it granted a security interest in all of its assets to M&T to secure its obligations under the M&T Credit Agreement. On April 16 , 2019, FreightCar America Leasing, LLC, a wholly-owned subsidiary of the Company and parent of Freightcar Leasing Borrower (“Freightcar Leasing Guarantor”), entered into (i) a Guaranty Agreement (the “M&T Guaranty Agreement”) pursuant to which Freightcar Leasing Guarantor guaranties the repayment and performance of certain obligations of Freightcar Leasing Borrower and (ii) a Pledge Agreement (the “M&T Pledge Agreement”) pursuant to which Freightcar Leasing Guarantor pledged all of the equity of Freightcar Leasing Borrower held by Freightcar Leasing Guarantor. The loans under the M&T Credit Agreement are non-recourse to the assets of the Company or its subsidiaries other than the assets of Freightcar Leasing Borrower and Freightcar Leasing Guarantor. The M&T Credit Agreement had a term ending on April 16 , 2021. Loans outstanding thereunder will bear interest, accrued daily, at the Adjusted LIBOR Rate (as defined in the M&T Credit Agreement) or the Adjusted Base Rate (as defined in the M&T Credit Agreement). The M&T Credit Agreement has both affirmative and negative covenants, including, without limitation, maintaining an Interest Coverage Ratio (as defined in the M&T Credit Agreement) of not less than 1.25 :1.00, measured quarterly, and limitations on indebtedness, loans, liens and investments. The M&T Credit Agreement also provides for customary events of default. As of December 31, 2020 and 2019, FreightCar Leasing Borrower had $ 10,105 and $ 10,200 , respectively in outstanding debt under the M&T Credit Agreement which was collateralized by leased railcars with a carrying value of $6,975 and $16,450 , respectively. As of December 31, 2020, the interest rate on outstanding debt under the M&T Credit Agreement was 4.24 %. On August 7, 2020, FreightCar Leasing Borrower received notice (the “First Notice”) from M&T Bank, N.A. (“M&T”) that, based on an appraisal (the “Appraisal”) conducted by a third party at the request of M&T with respect to the railcars in FreightCar Leasing Borrower’s Borrowing Base (as defined in the M&T Credit Agreement) under the M&T Credit Agreement, the unpaid principal balance under the M&T Credit Agreement exceeded the availability under the M&T Credit Agreement as of the date of the Appraisal by $ 5,081 (the “Payment Demand Amount”). In the First Notice, M&T Bank: (a) asserted that an Event of Default under the M&T Credit Agreement has occurred because FreightCar Leasing Borrower did not pay the Payment Demand Amount to M&T within five days of the asserted change in availability; (b) demanded payment of the amount within five days of the date of the First Notice; and (c) terminated the commitment to advance additional loans under the M&T Credit Agreement. On December 18, 2020, FreightCar Leasing Borrower received a revised notice (the “Second Notice,” and together with the First Notice, the “Notices”) from M&T asserting that: (a) as a result of the continuing Event of Default that M&T alleged to have occurred under the M&T Credit Agreement, M&T has declared a default and accelerated and demands immediate payment by FreightCar Leasing Borrower of $ 10,114 (the “Outstanding Amount”); (b) FreightCar Leasing Borrower is liable for all interest that continues to accrue on the Outstanding Amount; and (c) FreightCar Leasing Borrower is liable for all attorneys’ fees, costs and expenses as set forth in the M&T Credit Agreement. FreightCar Leasing Borrower has engaged in discussions with M&T since the receipt of the First Notice, which discussions are continuing. Long-term debt consists of the following as of December 31, 2020. M&T Credit Agreement outstanding $ 10,105 SBA Payroll Protection Program Loan outstanding 10,000 Siena Loan Agreement outstanding 6,874 Term Loan Credit Agreement outstanding 40,000 Total debt 66,979 Less Term Loan Credit Agreement discount ( 8,892 ) Less Term Loan Credit Agreement deferred financing costs ( 2,814 ) Total debt, net of discount and deferred financing costs 55,273 Less amounts due within one year ( 17,605 ) Long-term debt, net of current portion $ 37,668 The fair value of long-term debt approximates its carrying value as of December 31, 2020. Estimated annual maturities of long-term debt, including the current portion at December 31, 2020 are as follows based on the most recent debt agreements. 2021 $ 17,605 2022 2,500 2023 6,874 2024 - 2025 40,000 Thereafter - $ 66,979

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	12 Months Ended
	Dec. 31, 2020
Accumulated Other Comprehensive Loss [Abstract]
Accumulated Other Comprehensive Loss	Note 13 – Accumulated Other Comprehensive Loss The changes in accumulated other comprehensive loss consist of the following: Pre-Tax Tax After-Tax Year ended December 31, 2020 Pension liability activity: Actuarial loss $ ( 1,544 ) $ - $ ( 1,544 ) Reclassification adjustment for amortization of net loss (pre-tax other income) 561 - 561 $ ( 983 ) - $ ( 983 ) Pre-Tax Tax After-Tax Year ended December 31, 2019 Pension liability activity: Actuarial loss $ ( 1,025 ) $ - $ ( 1,025 ) Reclassification adjustment for amortization of net loss (pre-tax other income) 549 - 549 Postretirement liability activity: Actuarial gain - - - Termination gain 4,369 - 4,369 Reclassification adjustment for termination gain (pre-tax gain on termination of postretirement benefit plan) ( 6,637 ) ( 527 ) ( 6,110 ) Reclassification adjustment for amortization of net gain (pre-tax other income) ( 389 ) - ( 389 ) Reclassification adjustment for amortization of prior service cost (pre-tax other income) 14 - 14 $ ( 3,119 ) $ ( 527 ) $ ( 2,592 ) The components of accumulated other comprehensive loss consist of the following: December 31, December 31, 2020 2019 Unrecognized pension cost, net of tax of $ 6,282 and $ 6,282 $ ( 11,763 ) $ ( 10,780 )

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2020
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Note 14 – Employee Benefit Plans The Company has a qualified, defined benefit pension plan that was established to provide benefits to certain employees. The plan is frozen and participants are no longer accruing benefits. Generally, contributions to the plan are not less than the minimum amounts required under the Employee Retirement Income Security Act of 1974, as amended (“ERISA”), and not more than the maximum amount that can be deducted for federal income tax purposes. The plan’s assets are held by independent trustees and consist primarily of equity and fixed income securities. The Company also provided certain postretirement health care benefits for certain of its salaried retired employees. Generally, employees became eligible for health care benefits if they retired after attaining specified age and service requirements. These benefits were subject to deductibles, co-payment provisions and other limitations. On October 15, 2019 the Company notified retirees and affected active employees that it would terminate medical benefits offered to retirees of the Company and their dependents effective January 1, 2020. The retiree benefits that were terminated include medical insurance and vison insurance that were offered under the FreightCar America, Inc. Health and Welfare Plan. The benefit termination resulted in a gain of $ 6,637 . The Company has elected to utilize a full yield curve approach in estimating the service and interest components of net periodic benefit cost for postretirement benefits and the interest component for pension benefits by applying the specific spot rates along the yield curve used in determining the benefit obligation to the relevant projected cash flows. The changes in benefit obligation, change in plan assets and funded status as of December 31, 2020 and 2019, are as follows: Pension Benefits Postretirement Benefits 2020 2019 2020 2019 Change in benefit obligation Benefit obligation – Beginning of year $ 53,294 $ 48,590 $ - $ 5,370 Service cost - - - 18 Interest cost 1,430 1,863 - 183 Actuarial loss 3,870 6,157 - - Benefits paid ( 3,235 ) ( 3,316 ) - ( 601 ) Liability gain due to termination - - - ( 4,369 ) Benefit obligation – End of year 55,359 53,294 - 601 Change in plan assets Plan assets – Beginning of year 46,784 42,749 - - Return on plan assets 4,765 7,351 - - Employer contributions - - - 601 Benefits paid ( 3,235 ) ( 3,316 ) - ( 601 ) Plan assets at fair value – End of year 48,314 46,784 - - Funded status of plans – End of year $ ( 7,045 ) $ ( 6,510 ) $ - $ ( 601 ) Pension Benefits Postretirement Benefits 2020 2019 2020 2019 Amounts recognized in the Consolidated Balance Sheets Current liabilities $ - $ - $ - $ ( 181 ) Noncurrent liabilities ( 7,045 ) ( 6,510 ) - ( 420 ) Net amount recognized at December 31 $ ( 7,045 ) $ ( 6,510 ) $ - $ ( 601 ) Amounts recognized in accumulated other comprehensive loss but not yet recognized in earnings at December 31, 2020 and 2019, are as follows: Pension Benefits 2020 2019 Net actuarial loss $ 18,045 $ 17,062 $ 18,045 $ 17,062 Components of net periodic benefit cost for the years ended December 31, 2020 and 2019, are as follows: Pension Benefits Postretirement Benefits 2020 2019 2020 2019 Components of net periodic benefit cost Service cost $ - $ - $ - $ 18 Interest cost 1,430 1,863 - 183 Expected return on plan assets ( 2,438 ) ( 2,218 ) - - Amortization of unrecognized prior service cost - - - 14 Amortization of unrecognized net loss (gain) 562 549 - ( 389 ) Termination gain - - - ( 6,637 ) Total net periodic (income) benefit cost $ ( 446 ) $ 194 $ - $ ( 6,811 ) The increase (decrease) in accumulated other comprehensive loss (pre-tax) for the years ended December 31, 2020 and 2019, are as follows: 2020 2019 Pension Benefits Postretirement Benefits Pension Benefits Postretirement Benefits Net actuarial loss $ 1,544 $ - $ 1,025 $ - Liability gain due to termination - - - ( 4,369 ) Termination gain - - - 6,637 Amortization of net actuarial (gain) loss ( 561 ) - ( 549 ) 389 Amortization of prior service cost - - - ( 14 ) Total recognized in accumulated other comprehensive loss $ 983 $ - $ 476 $ 2,643 The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid as of December 31, 2020: Pension Benefits 2021 $ 3,385 2022 3,282 2023 3,264 2024 3,231 2025 3,206 2026 through 2030 15,321 The Company is no t required to make any contributions to its pension plan in 2021 to meet its minimum funding requirements. The assumptions used to determine end of year benefit obligations are shown in the following table: Pension Benefits Postretirement Benefits 2020 2019 2020 2019 Discount rates 2.48 % 3.22 % N/A N/A The discount rate is determined using a yield curve model that uses yields on high quality corporate bonds (AA rated or better) to produce a single equivalent rate. The yield curve model excludes callable bonds except those with make-whole provisions, private placements and bonds with variable rates. In October 2020, the Society of Actuaries issued base mortality table Pri-2012 which is split by retiree and contingent survivor tables and includes mortality improvement assumptions for U.S. plans, scale (MP-2020), which reflects additional data that the Social Security Administration has released since prior assumptions (MP-2019) were developed. The Company has historically utilized the Society of Actuaries’ published mortality data in its plan assumptions. Accordingly, the Company adopted Pri-2012 with MP-2020 for purposes of measuring its pension obligations at December 31, 2020. The 2020 actuarial loss of $ 3,870 was largely the result of the change in the yield curve. The 2020 actuarial loss related to the change in the yield curve was partially offset by the impact of the mortality improvement scale MP-2020. The assumptions used in the measurement of net periodic cost are shown in the following table: Pension Benefits Postretirement Benefits 2020 2019 2020 2019 Discount rate for benefit obligations 3.22 % 4.36 % N/A 4.34 % Expected return on plan assets 5.40 % 5.40 % N/A N/A Rate for interest on benefit obligations 2.78 % 3.96 % N/A 3.94 % Discount rate for service cost N/A N/A N/A 4.60 % The Company’s pension plan’s weighted average asset allocations at December 31, 2020 and 2019, and target allocations for 2021, by asset category, are as follows: Plan Assets at December 31, Target Allocation 2020 2019 2021 Asset Category Cash and cash equivalents 0 % 1 % 0 % - 5 % Equity securities 56 % 54 % 45 % - 65 % Fixed income securities 35 % 40 % 30 % - 50 % Real estate 9 % 5 % 4 %- 6 % 100 % 100 % 100 % The basic goal underlying the pension plan investment policy is to ensure that the assets of the plans, along with expected plan sponsor contributions, will be invested in a prudent manner to meet the obligations of the plans as those obligations come due under a broad range of potential economic and financial scenarios, maximize the long-term investment return with an acceptable level of risk based on such obligations, and broadly diversify investments across and within the capital markets to protect asset values against adverse movements in any one market. The Company’s investment strategy balances the requirement to maximize returns using potentially higher return generating assets, such as equity securities, with the need to manage the risk of such investments with less volatile assets, such as fixed-income securities. Investment practices must comply with the requirements of ERISA and any other applicable laws and regulations. The Company, in consultation with its investment advisors, has determined a targeted allocation of invested assets by category and it works with its advisors to reasonably maintain the actual allocation of assets near the target. The long term return on assets was estimated based upon historical market performance, expectations of future market performance for debt and equity securities and the related risks of various allocations between debt and equity securities. Numerous asset classes with differing expected rates of return, return volatility and correlations are utilized to reduce risk through diversification. The Company’s pension plan assets are invested in one mutual fund for each fund classification. The following table presents the fair value of pension plan assets classified under the appropriate level of the ASC 820 fair value hierarchy (see Note 2, Summary of Significant Accounting Policies for a description of the fair value hierarchy) as of December 31, 2020 and 2019: Pension Plan Assets As of December 31, 2020 Level 1 Level 2 Level 3 Total Mutual funds: Fixed income funds $ 16,670 $ - $ - $ 16,670 Large cap funds 16,033 - - 16,033 Small cap funds 4,558 - - 4,558 International funds 6,338 - - 6,338 Real estate funds 4,576 - - 4,576 Cash and equivalents 139 - - 139 Total $ 48,314 $ - $ - $ 48,314 Pension Plan Assets As of December 31, 2019 Level 1 Level 2 Level 3 Total Mutual funds: Fixed income funds $ 18,720 $ - $ - $ 18,720 Large cap funds 15,546 - - 15,546 Small cap funds 3,567 - - 3,567 International funds 6,369 - - 6,369 Real estate funds 2,339 - - 2,339 Cash and equivalents 243 - - 243 Total $ 46,784 $ - $ - $ 46,784 The Company also maintains qualified defined contribution plans, which provide benefits to their employees based on employee contributions and employee earnings, with discretionary contributions allowed. Expenses related to these plans were $ 1,372 for the year ended December 31, 2019. Effective January 1, 2020, the Company suspended the employer contribution to its defined contribution plans.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Taxes [Abstract]
Income Taxes	Note 15 - Income Taxes The provision (benefit) for income taxes for the periods indicated includes current and deferred components as follows: Year Ended December 31 2020 2019 Current Tax Expense/(Benefit) Federal $ ( 92 ) $ ( 12 ) Foreign 137 - State 17 42 62 30 Deferred Tax Expense/(Benefit) Federal 1 386 Foreign 136 - State - ( 210 ) 137 176 Tax benefit related to a decrease in unrecognized tax benefits - ( 221 ) Interest expense, gross of related tax effects - ( 100 ) Total $ 199 $ ( 115 ) The (provision) benefit for income taxes for the periods indicated differs from the amounts computed by applying the federal statutory rate as follows: Year Ended December 31 2020 2019 Statutory U.S. federal income tax rate 21.0 % 21.0 % State income taxes, net of federal tax benefit 3.9 % 2.9 % Valuation allowance ( 23.5 )% ( 20.1 )% Foreign rate differential ( 0.1 )% 0.0 % State rate and other changes on deferred taxes ( 0.4 )% ( 1.1 )% Federal and state tax credits 0.1 % 0.1 % Uncertain tax positions 0.0 % 1.7 % Nondeductible expenses and other ( 1.4 )% ( 4.3 )% Effective income tax rate ( 0.4 )% 0.2 % Deferred income taxes result from temporary differences in the financial and tax basis of assets and liabilities. Components of deferred tax assets (liabilities) consisted of the following: December 31, 2020 December 31, 2019 Description Assets Liabilities Assets Liabilities Accrued post-retirement and pension benefits $ 1,663 $ - $ 1,541 $ - Intangible assets - ( 17 ) - ( 13 ) Accrued expenses 2,027 - 3,370 - Deferred state and local incentive revenue 1,132 - 1,780 - Inventory valuation 3,145 - 2,071 - Property, plant and equipment and railcars on operating leases - ( 2,018 ) - ( 6,295 ) Net operating loss and tax credit carryforwards 48,738 - 34,078 - Stock-based compensation expense 1,127 - 1,152 - Other 1,135 - - ( 1,028 ) Right of use asset - ( 5,543 ) - ( 14,193 ) Lease liability 8,086 - 17,326 - 67,053 ( 7,578 ) 61,318 ( 21,529 ) Valuation Allowance ( 59,613 ) - ( 39,792 ) - Deferred tax assets (liabilities) $ 7,440 $ ( 7,578 ) $ 21,526 $ ( 21,529 ) Increase (decrease) in valuation allowance $ 19,821 $ 15,342 A valuation allowance is provided when it is more likely than not that some portion or all of the deferred tax assets will not be realized. Management has concluded that, based on evaluation of the positive and negative evidence, primarily the history of operating losses, we will not more likely than not realize the benefit of the deferred tax assets. The Company has certain pretax state net operating loss carryforwards of $ 238,537 which will expire between 2020 and 2039, for which a full valuation allowance has been recorded. The Company also has federal net operating loss carryforwards and federal tax credit carryforwards of $ 150,285 and $ 2,016 , respectively, which will begin to expire in 2030, for which a full valuation allowance also has been recorded. The Company has foreign net operating loss carryforwards of $ 93 which will expire in 2022, for which a full valuation allowance has been recorded. The Company does no t have any unrecognized tax benefit that, if recognized, would affect the Company's effective tax rate as of December 31, 2020 and 2019. The entire unrecognized tax benefit balance of $ 1,310 was decreased to zero in 2019 due to settlements. As such, the Company's income tax provision included $ 0 of expenses related to interest and penalties for the years ended December 31, 2020 and 2019. The Company records interest and penalties as a component of income tax expense. However, as there are no unrecognized tax benefits for the years ended December 31, 2020 and 2019, the company has zero penalties or interest accrued at each of December 31, 2020 and 2019. The Company and/or its subsidiaries file income tax returns with the U.S. federal government and in various state and foreign jurisdictions. A summary of tax years that remain subject to examination is as follows: Jurisdiction Earliest Year U.S. Federal 2018 States: Pennsylvania 2001 Texas 2018 Illinois 2010 Virginia 2017 Colorado 2010 Indiana 2017 Nebraska 2016 Alabama 2016 Foreign: China 2017 Mexico 2020

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2020
Stock-Based Compensation [Abstract]
Stock-Based Compensation	Note 16 - Stock-Based Compensation The Company’s incentive compensation plans, titled “The 2005 Long Term Incentive Plan” (as restated to incorporate all amendments, the “2005 Plan”) and “The FreightCar America, Inc. 2018 Long Term Incentive Plan (the “2018 Plan” and, collectively, the “Incentive Plans”), were approved by the Company’s board of directors and ratified by the stockholders. The Incentive Plans provide for the grant to eligible persons of stock options, share appreciation rights (“SAR”), restricted shares, restricted share units (“RSU”), performance shares, performance units, dividend equivalents and other share-based awards, referred to collectively as the awards. Time-vested stock option awards generally vest based on one to three years of service and have 10 year contractual terms. Share awards generally vest over one to three years . Certain option and share awards provide for accelerated vesting if there is a change in control (as defined in the Incentive Plans). The Company accounts for forfeitures of stock-based awards as incurred. The 2005 Plan will terminate as to future awards on May 17, 2023 and the 2018 Plan will terminate as to future awards on May 10, 2028. Under the 2005 Plan, 2,459,616 shares of common stock have been reserved for issuance (from either authorized but unissued shares or treasury shares), of which 309,104 were available for issuance at December 31, 2020. Under the 2018 Plan, 2,800,000 shares of common stock have been reserved for issuance (from either authorized but unissued shares or treasury shares), of which 1,364,424 were available for issuance at December 31, 2020. Stock Options The Company recognizes stock-based compensation expense for time-vested stock option awards based on the fair value of the award on the grant date using the Black-Scholes option valuation model. Expected life in years for time-vested stock option awards was determined using the simplified method. The Company believes that it is appropriate to use the simplified method in determining the expected life for time-vested stock options because the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term for time-vested stock options. Expected volatility was based on the historical volatility of the Company’s stock. The risk-free interest rate was based on the U.S. Treasury bond rate for the expected life of the option. The expected dividend yield was based on the latest annualized dividend rate and the current market price of the underlying common stock on the date of the grant. The Company recognizes stock-based compensation for restricted stock awards over the vesting period based on the fair market value of the stock on the date of the award, calculated as the average of the high and low trading prices for the Company’s common stock on the award date. Grant date fair values of time-vested stock option awards were estimated using the Black-Scholes option valuation model with the following assumptions: Expected Risk Free Grant Date Expected Dividend Interest Fair Value Grant Year Grant Date Expected Life Volatility Yield Rate Per Award 2019 4/23/2019 6 years 44.87 % 0.00 % 2.40 % $ 3.50 2019 1/14/2019 6 years 44.87 % 0.00 % 2.57 % $ 3.43 2018 1/12/2018 6 years 44.25 % 0.00 % 2.42 % $ 7.57 A summary of the Company’s time-vested stock options activity and related information at December 31, 2020 and 2019, and changes during the years then ended, is presented below: December 31, 2020 2019 Weighted- Weighted- Average Average Exercise Exercise Options Price Options Price Outstanding (per share) Outstanding (per share) Outstanding at the beginning of the year 313,317 $ 12.70 208,426 $ 21.47 Granted - - 255,009 7.43 Exercised - - - - Forfeited or expired ( 101,956 ) 14.81 ( 150,118 ) 15.93 Outstanding at the end of the year 211,361 $ 11.68 313,317 $ 12.70 Exercisable at the end of the year 103,458 $ 14.93 82,964 $ 23.01 A summary of the Company’s time vested stock options outstanding as of December 31, 2020 is presented below: Weighted- Average Weighted- Remaining Average Contractual Exercise Aggregate Options Term Price Intrinsic Outstanding (in years) (per share) Value Options outstanding 211,361 7.0 $ 11.68 $ - Vested or expected to vest 211,361 7.0 $ 11.68 $ - Options exercisable 103,458 6.1 $ 14.93 $ - There were no time-vested stock options exercised during 2020 or 2019. As of December 31, 2020, there was $ 186 of total unrecognized compensation expense related to time-vested stock options, which will be recognized over the average remaining requisite service period of 13 months. Stock Appreciation Rights During 2020, the Company granted cash settled stock appreciation rights to certain employees. Each stock appreciation right represents the right to receive a payment measured by the increase in the fair market value of one share of the Company’s stock from the date of grant of the stock appreciation right to the date of exercise of the stock appreciation right. The cash settled stock appreciation rights vest ratably over three years and have a contractual life of 10 years. Cash settled stock appreciation rights are classified as Other long-term liabilities. The Company measures the fair value of cash settled stock appreciation rights using the Black-Scholes option valuation model and remeasures the fair value of the award each reporting period until the award is settled. Compensation cost for cash settled stock appreciation rights is trued up each reporting period for changes in fair value pro-rated for the portion of the requisite service period rendered. Once vested the Company immediately recognizes compensation cost for any changes in fair value of cash settled stock appreciation rights until settlement. The fair value of cash settled stock appreciation rights as of December 31, 2020 was estimated using the Black-Scholes option valuation model with the following assumptions: Expected Risk Free Expected Dividend Interest Fair Value Grant Year Grant Date Expected Life Volatility Yield Rate Per Award 2020 1/24/2020 5.1 years 66.33 % 0.00 % 0.37 % $ 1.52 2020 3/9/2020 5.2 years 66.06 % 0.00 % 0.38 % $ 1.61 2020 9/14/2020 5.7 years 64.76 % 0.00 % 0.44 % $ 1.45 2020 11/30/2020 5.9 years 64.06 % 0.00 % 0.46 % $ 1.34 A summary of the Company’s cash settled stock appreciation rights activity and related information at December 31, 2020 and changes during the year is presented below: December 31, 2020 Weighted- Average Exercise SAR Price Outstanding (per share) Outstanding at the beginning of the year - $ - Granted 1,164,464 1.68 Exercised - - Forfeited or expired ( 310,497 ) 1.64 Outstanding at the end of the year 853,967 $ 1.69 Exercisable at the end of the year - $ - A summary of the Company’s cash settled stock appreciation rights outstanding as of December 31, 2020 is presented below: Weighted- Average Weighted- Remaining Average Contractual Exercise Aggregate SAR Term Price Intrinsic Outstanding (in years) (per share) Value SARS outstanding 853,967 9.1 $ 1.69 $ 619,728 Vested or expected to vest 853,937 9.1 $ 1.69 $ 619,725 SARS exercisable - - $ - $ - Restricted Shares A summary of the Company’s nonvested restricted shares as of December 31, 2020 and 2019, and changes during the years then ended is presented below: December 31, 2020 2019 Weighted- Weighted- Average Average Grant Date Grant Date Fair Value Fair Value Shares (per share) Shares (per share) Nonvested at the beginning of the year 327,345 $ 8.49 133,462 $ 16.12 Granted 872,494 1.43 293,309 6.75 Vested ( 73,111 ) 8.18 ( 40,696 ) 16.89 Forfeited ( 277,005 ) 3.63 ( 58,730 ) 11.27 Nonvested at the end of the year 849,723 $ 2.86 327,345 $ 8.49 Expected to vest 849,723 $ 2.86 327,345 $ 8.49 The fair value of stock awards vested during the years ended December 31, 2020 and 2019, was $ 138 and $ 293 , respectively, based on the value at vesting date. As of December 31, 2020, there was $ 988 of unrecognized compensation expense related to nonvested restricted stock awards, which will be recognized over the average remaining requisite service period of 18 months. Stock-based compensation expense of $ 1,034 and $ 1,225 is included within selling, general and administrative expense for the years ended December 31, 2020 and 2019, respectively.

Risks and Contingencies

Risks and Contingencies	12 Months Ended
	Dec. 31, 2020
Risks and Contingencies [Abstract]
Risks and Contingencies	Note 17 - Risks and Contingencies The Company is involved in various warranty and repair claims and, in certain cases, related pending and threatened legal proceedings with its customers in the normal course of business. In the opinion of management, the Company’s potential losses in excess of the accrued warranty and legal provisions, if any, are not expected to be material to the Company’s consolidated financial condition, results of operations or cash flows. As part of a settlement agreement reached with one of its customers, the Company agreed to pay $ 7,500 to settle all claims related to a prior year’s commercial dispute. During the years ended December 31, 2020 and 2019 the Company paid $ 1,000 and $ 3,500 , respectively of the settlement amount and the remaining $ 3,000 will be paid over a period of 18 months or on an accelerated basis in the event both parties agree to accelerate delivery of railcars currently in the backlog. In addition to the foregoing, the Company is involved in certain other pending and threatened legal proceedings, including commercial disputes and workers’ compensation and employee matters arising out of the conduct of its business. While the ultimate outcome of these other legal proceedings cannot be determined at this time, it is the opinion of management that the resolution of these other actions will not have a material adverse effect on the Company’s financial condition, results of operations or cash flows.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Earnings Per Share	Note 18 – Earnings Per Share The weighted average common shares outstanding are as follows: Year Ended December 31, 2020 2019 Weighted average common shares outstanding 12,881,403 12,352,142 Issuance of warrants 551,025 - Weighted-average shares outstanding - basic 13,432,428 12,352,142 Dilutive effect of employee stock options and nonvested share awards - - Weighted average diluted common shares outstanding 13,432,428 12,352,142 The Company computes earnings per share using the two-class method, which is an earnings allocation formula that determines earnings per share for common stock and participating securities. The Company’s participating securities are its grants of restricted stock which contain non-forfeitable rights to dividends. The Company allocates earnings between both classes; however, in periods of undistributed losses, they are only allocated to common shares as the unvested restricted stockholders do not contractually participate in losses of the Company. The Company computes basic earnings per share by dividing net income allocated to common shareholders by the weighted average number of shares outstanding during the year. Warrants issued in connection with the Company's long-term debt were issued at a nominal exercise price and are considered outstanding at the date of issuance. Diluted earnings per share is calculated to give effect to all potentially dilutive common shares that were outstanding during the year. Weighted average diluted common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options and the assumed vesting of nonvested share awards. For the years ended December 31, 2020 and 2019, 1,078,409 and 659,678 shares, respectively, were not included in the weighted average common shares outstanding calculation as they were anti-dilutive.

Revenue Sources and Concentrati

Revenue Sources and Concentration of Sales	12 Months Ended
	Dec. 31, 2020
Revenue Sources and Concentration of Sales [Abstract]
Revenue Sources and Concentration of Sales	Note 19 – Revenue Sources and Concentration of Sales The following table sets forth the Company’s sales resulting from various revenue sources for the periods indicated below: Year ended December 31, 2020 2019 Railcar sales $ 94,455 $ 212,716 Parts sales 9,597 10,699 Leasing revenues 4,395 6,452 Other sales - 91 $ 108,447 $ 229,958 Due to the nature of its operations, the Company is subject to significant concentration of risks related to business with a few customers. Sales to the Company’s top three customers accounted for 44 %, 21 % and 12 %, respectively, of revenues for the year ended December 31, 2020. Sales to the Company’s top three customers accounted for 15 %, 12 % and 12 %, respectively, of revenues for the year ended December 31, 2019. The Company’s sales to customers outside the United States were $ 1,350 and $ 6,693 in 2020 and 2019, respectively.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2020
Segment Information [Abstract]
Segment Information	Note 20 – Segment Information The Company’s operations comprise two operating segments, Manufacturing and Parts, and one reportable segment, Manufacturing. The Company’s Manufacturing segment includes new railcar manufacturing, used railcar sales, railcar leasing and major railcar rebuilds. The Company’s Parts operating segment is not significant for reporting purposes and has been combined with corporate and other non-operating activities as Corporate and Other. Segment operating income is an internal performance measure used by the Company’s Chief Operating Decision Maker to assess the performance of each segment in a given period. Segment operating income includes all external revenues attributable to the segments as well as operating costs and income that management believes are directly attributable to the current production of goods and services. The Company’s management reporting package does not include interest revenue, interest expense or income taxes allocated to individual segments and these items are not considered as a component of segment operating income. Segment assets represent operating assets and exclude intersegment accounts, deferred tax assets and income tax receivables. The Company does not allocate cash and cash equivalents to its operating segments as the Company’s treasury function is managed at the corporate level. Intersegment revenues were not material in any period presented. Year Ended December 31, 2020 2019 Revenues: Manufacturing $ 98,706 $ 219,064 Corporate and Other 9,741 10,894 Consolidated Revenues $ 108,447 $ 229,958 Operating Loss: Manufacturing $ ( 59,031 ) $ ( 53,501 ) Corporate and Other ( 21,562 ) ( 22,101 ) Consolidated Operating Loss: $ ( 80,593 ) $ ( 75,602 ) Consolidated interest expense ( 2,225 ) ( 609 ) Loss on change in fair market value of warrant liability ( 3,657 ) - Consolidated other income 576 858 Consolidated Loss Before Income Taxes $ ( 85,899 ) $ ( 75,353 ) Depreciation and Amortization: Manufacturing $ 8,434 $ 11,622 Corporate and Other 768 778 Consolidated Depreciation and Amortization $ 9,202 $ 12,400 Capital Expenditures: Manufacturing $ 8,715 $ 5,261 Corporate and Other 1,134 312 Consolidated Capital Expenditures $ 9,849 $ 5,573 December 31, December 31, 2020 2019 Assets: Manufacturing $ 114,669 $ 156,859 Corporate and Other 68,046 87,329 Total Operating Assets 182,715 244,188 Consolidated income taxes receivable 27 1,014 Consolidated Assets $ 182,742 $ 245,202 Geographic Information Revenues Long Lived Assets(a) Year Ended Year Ended December 31, December 31, 2020 2019 2020 2019 United States $ 108,447 $ 229,958 $ 48,126 $ 132,825 Mexico (b) - - 20,984 1,146 Total $ 108,447 $ 229,958 $ 69,110 $ 133,971 (a) Long lived assets include Assets held for sale, Property plant and equipment, Railcars available for lease, and ROU assets (b) Included in manufacturing segment

Acquisition

Acquisition	12 Months Ended
	Dec. 31, 2020
Acquisition [Abstract]
Acquisition	Note 21 – Acquisition On October 16, 2020, FreightCar America, Inc. (the “Company”), through its wholly owned subsidiary, FreightCar North America, LLC (f/k/a FCAI Holdings, LLC) (“FreightCar North America”), entered into an equity purchase agreement (the “Equity Purchase Agreement”) with Fasemex, Inc. (the “US Seller”), Fabricaciones y Servicios de México, S.A. de C.V. (“Fasemex Mexico”) and Agben de Mexico, S.A. de C.V. (“Agben” and, together with Fasemex Mexico, the “MX Sellers”, and the MX Sellers, together with the US Seller, the “Sellers”). Pursuant to the Equity Purchase Agreement, FreightCar North America acquired from Sellers 50 % of the outstanding equity interests (the “Seller Interests”) of FCA-Fasemex, LLC, a Delaware limited liability company (the “ US JV”), FCA-Fasemex, S. de R.L. de C.V., an entity organized under the laws of Mexico (“Production JV”), and FCA-Fasemex Enterprise, S. de R.L. de C.V., an entity organized under the laws of Mexico (“ Services JV,” and, collectively, with the Production JV and the US JV, the “ JV Companies”). The JV Companies collectively represented the Company’s joint venture with the Sellers to manufacture railcars in Castaños, which was formed in September 2019. Prior to the execution of the Equity Purchase Agreement, FreightCar North America owned a 50 % interest in each of the JV Companies and, as a result of the acquisition of the Seller Interests, the JV Companies are now wholly-owned by FreightCar North America. The consideration for the Seller Interests includes $ 173 in cash and the issuance of an aggregate of 2,257,234 shares of the Company’s common stock, par value $ 0.01 per share ( the “EPA Shares”), to the Sellers. In addition, the Company and certain of its subsidiaries entered into several ancillary agreements including an investor rights agreement, a restated lease agreement and a royalty agreement. The fair value of the EPA Shares was determined to be $ 3,237 based on the share price as of the date of the transaction, less a discount for lack of marketability given the shares are unregistered. The Equity Purchase Agreement contains certain customary representations, warranties, indemnities and covenants, including a non-competition covenant from the Sellers and their affiliates until the later of three years after closing and such time that the Sellers cease to beneficially own, in the aggregate, common stock of the Company equal to at least 5 % of the issued and outstanding shares of the Company’s common stock.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policy)	12 Months Ended
	Dec. 31, 2020
Summary of Significant Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of FreightCar America, Inc. and all of its direct and indirect subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the valuation of used railcars received in sale transactions, useful lives of long-lived assets, warranty accruals, workers’ compensation accruals, pension and postretirement benefit assumptions, stock compensation, evaluation of goodwill, other intangibles and property, plant and equipment for impairment and the valuation of deferred taxes. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified, where necessary, to conform to the current year presentation.
Cash and Cash Equivalents	Cash and Cash Equivalents On a daily basis, cash in excess of current operating requirements is invested in various highly liquid investments. The Company considers all unrestricted short-term investments with maturities of three months or less when acquired to be cash equivalents. The amortized cost of cash equivalents approximate fair value because of the short maturity of these instruments. The Company’s cash and cash equivalents are primarily deposited with one U.S. financial institution. Such deposits are in excess of federally insured limits.
Restricted Cash and Restricted Certificates of Deposit	Restricted Cash and Restricted Certificates of Deposit The Company establishes restricted cash balances and restricted certificates of deposit to collateralize certain standby letters of credit with respect to purchase price payment guarantees and performance guarantees. The restrictions expire upon completing the Company’s related obligation.
Financial Instruments	Financial Instruments Management estimates that all financial instruments (including cash equivalents, restricted cash and restricted certificates of deposit, accounts receivable, accounts payable and long-term debt) as of December 31, 2020 and 2019, have fair values that approximate their carrying values.
Fair Value Measurements	Fair Value Measurements Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of assets and liabilities and the placement within the fair value hierarchy levels. The Company classifies the inputs to valuation techniques used to measure fair value as follows: Level 1 — Quoted prices (unadjusted) in active markets for identical assets and liabilities. Level 2 — Inputs other than quoted prices for Level 1 inputs that are either directly or indirectly observable for the asset or liability including quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in inactive markets, inputs other than quoted prices that are observable for the asset or liability, and inputs that are derived from observable market data by correlation or other means. Level 3 — Unobservable inputs for the asset or liability, including situations where there is little, if any, market activity for the asset or liability.
Inventories	Inventories Inventories are stated at the lower of cost or market value. Cost is determined on a first-in, first-out basis and includes material, labor and manufacturing overhead. The Company’s inventory consists of work in progress and finished goods for individual customer contracts, used railcars acquired upon trade-in and railcar parts retained for sale to external parties.
Leased Railcars	Leased Railcars The Company offers railcar leases to its customers at market rates with terms and conditions that have been negotiated with the customers. If, as of the date of the initial lease, management determines that the sale of the leased railcars is probable, and transfer of the leased railcars is expected to qualify for recognition as a completed sale within one year, then the leased railcars are classified as current assets on the balance sheet (Inventory on Lease). In determining whether it is probable that the leased railcars will be sold within one year, management considers general market conditions for similar railcars and considers whether market conditions are indicative of a potential sales price that will be acceptable to the Company to sell the cars within one year. Inventory on Lease is carried at the lower of cost or market value and is not depreciated. At the one-year anniversary of the initial lease or such earlier date when management no longer believes the leased railcars will be sold within one year of the initial lease, the leased railcars are reclassified from current assets (Inventory on Lease) to long-term assets (Railcars Available for Lease). Railcars Available for Lease are depreciated over 40 years from the date the railcars are placed in service under the initial lease.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are stated at acquisition cost less accumulated depreciation. Depreciation is provided using the straight-line method over the original estimated useful lives of the assets or lease term if shorter, which are as follows:
Long-Lived Assets	Description of Assets Life Buildings and improvements 15 - 40 years Leasehold improvements 6 - 19 years Machinery and equipment 3 - 7 years Software 3 - 7 years Long-Lived Assets The Company tests long-lived assets for recoverability whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. These changes in circumstances may include a significant decrease in the market price of an asset group, a significant adverse change in the manner or extent in which an asset group is used, a current year operating loss combined with history of operating losses, or a current expectation that, more likely than not, a long-lived asset group will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. For assets to be held and used, the Company groups a long-lived asset or assets with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. Estimates of future cash flows used to test the recoverability of a long-lived asset group include only the future cash flows that are directly associated with and that are expected to arise as a direct result of the use and eventual disposition of the asset group. Recoverability of the carrying value of the asset group is determined by comparing the carrying value of the asset group to total undiscounted future cash flows of the asset group. If the carrying value of the asset group is not recoverable, an impairment loss is measured based on the excess of the carrying amount of asset group over the estimated fair value of the asset group. An impairment loss for an asset group reduces only the carrying amounts of a long-lived asset or assets of the group being evaluated.
Goodwill	Goodwill The Company assesses the carrying value of goodwill for impairment annually or more frequently whenever events occur and circumstances change indicating potential impairment. On August 1, 2019, the Company performed its annual assessment of its Manufacturing reporting unit, the only reporting unit carrying goodwill. T he new railcar market and the operating environment for the Company’s Manufacturing reporting unit continue to be challenging. The outlook for new railcar demand and usage accelerated its decline in the second half of 2019. In addition, the sustained decline in the Company’s stock price as well as a change in the Company’s business model and market share decline have resulted in downward revisions of the Company’s forecasts of current and future projected earnings and cash flows for the Manufacturing reporting unit. Management determined the fair value of the Manufacturing reporting unit using the income approach, utilizing the discounted cash flow method. Fair value calculations using the income approach contain significant judgments and estimates with respect to a variety of factors that will significantly impact the future performance of the business, including: future railcar volume projections based on expected railcar demand; estimated margins on railcar sales; estimated growth rate for selling, general and administrative costs; future effective tax rate for the Company; and weighted-average cost of capital (“WACC”). Management estimated a WACC of 16 % for the Company’s August 1, 2019 goodwill impairment valuation analysis. Based on this analysis, the Company determined that the carrying value of its Manufacturing reporting unit exceeded its fair value by an amount that exceeded the Manufacturing reporting unit goodwill. As a result, the Company recorded a goodwill impairment charge equal to the total goodwill balance of the Manufacturing reporting unit of $ 21,521 during the year ended December 31, 2019.
Income Taxes	Income Taxes For federal income tax purposes, the Company files a consolidated federal tax return. The Company also files state tax returns in states where the Company has operations. In conformity with ASC 740, Income Taxes , the Company provides for deferred income taxes on differences between the book and tax bases of its assets and liabilities and for items that are reported for financial statement purposes in periods different from those for income tax reporting purposes. The Company’s deferred tax liability or asset amounts are based upon the enacted tax rates expected to apply to taxable income in the periods in which the deferred tax liability or asset is expected to be settled or realized. Management evaluates net deferred tax assets and provides a valuation allowance when it believes that it is more likely than not that some portion of these assets will not be realized. In making this determination, management evaluates both positive evidence, such as cumulative pre-tax income for previous years, the projection of future taxable income, the reversals of existing taxable temporary differences and tax planning strategies, and negative evidence, such as any recent history of losses and any projected losses. Management also considers the expiration dates of net operating loss carryforwards in the evaluation of net deferred tax assets. Management evaluates the realizability of the Company’s net deferred tax assets and assesses the valuation allowance on a quarterly basis, adjusting the amount of such allowance as necessary. Tax benefits related to uncertain tax positions taken or expected to be taken on a tax return are recorded when such benefits meet a more likely than not threshold. Otherwise, these tax benefits are recorded when a tax position has been effectively settled, which means that the appropriate taxing authority has completed its examination even though the statute of limitations remains open, or the statute of limitation expires. Interest and penalties related to uncertain tax positions are recognized as part of the provision for income taxes and are accrued beginning in the period that such interest and penalties would be applicable under relevant tax law until such time that the related tax benefits are recognized.
Product Warranties	Product Warranties Warranty terms are based on the negotiated railcar sales contracts. The Company generally warrants that new railcars will be free from defects in material and workmanship under normal use and service identified for a period of up to five years from the time of sale. The Company also provides limited warranties with respect to certain rebuilt railcars. The warranty costs are estimated using a two-step approach. First, an engineering estimate is made for the cost of all claims that have been asserted by customers. Second, based on historical claims experience, a cost is accrued for all products still within a warranty period for which no claims have been filed. We provide for the estimated cost of product warranties at the time revenue is recognized related to products covered by warranties and assess the adequacy of the resulting reserves on a quarterly basis.
State and Local Incentives	State and Local Incentives The Company records state and local incentives when there is reasonable assurance that the incentive will be received. State and local incentives related to assets are recorded as deferred income and recognized on a straight-line basis over the useful life of the related long-lived assets of seven to sixteen years .
Revenue Recognition	Revenue Recognition The following table disaggregates the Company’s revenues by major source: Year ended December 31, 2020 2019 Railcar sales $ 94,455 $ 212,716 Parts sales 9,597 10,699 Other sales - 91 Revenues from contracts with customers 104,052 223,506 Leasing revenues 4,395 6,452 Total revenues $ 108,447 $ 229,958 The Company generally recognizes revenue at a point in time as it satisfies a performance obligation by transferring control over a product or service to a customer. Revenue is measured at the transaction price, which is based on the amount of consideration that the Company expects to receive in exchange for transferring the promised goods or services to the customer. Railcar Sales Performance obligations are typically completed and revenue is recognized for the sale of new and rebuilt railcars when a certificate of acceptance has been issued by the customer and control has been transferred to the customer. At that time, the customer directs the use of, and obtains substantially all of the remaining benefits from, the asset. In certain sales contracts, the Company’s performance obligation includes transfer of the finished railcar to a specified railroad connection point. In these instances, the Company recognizes revenue from the sale when the railcar reaches the specified railroad connection point. When a railcar sales contract contains multiple performance obligations, the Company allocates the transaction price to the performance obligations based on the relative stand-alone selling price of the performance obligation determined at the inception of the contract based on an observable market price, expected cost plus margin or market price of similar items. The Company treats shipping costs that occur after control is transferred as fulfillment costs. Accordingly, gross revenue is recognized, and shipping cost is accrued, when control transfers to the customer. The Company does not provide discounts or rebates in the normal course of business. As a practical expedient, the Company recognizes the incremental costs of obtaining contracts, such as sales commissions, as an expense when incurred since the amortization period of the asset that the Company otherwise would have recognized is generally one year or less. Parts Sales The Company sells forged, cast and fabricated parts for all of the railcars it produces, as well as those manufactured by others. Performance obligations are satisfied and the Company recognizes revenue from most parts sales when the parts are shipped to customers. Leasing Revenue The Company recognizes operating lease revenue on Railcars Available for Lease on a straight-line basis over the contract term. The Company recognizes revenue from the sale of Railcars Available for Lease on a net basis as Gain (Loss) on Sale of Railcars Available for Lease since the sale represents the disposal of a long-term operating asset. Contract Balances and Accounts Receivable Accounts receivable payments for railcar sales are typically due within 5 to 10 business days of invoicing while payments from parts sales are typically due within 30 to 45 business days of invoicing. The Company has not experienced significant historical credit losses. Contract assets represent the Company’s rights to consideration for performance obligations that have been satisfied but for which the terms of the contract do not permit billing at the reporting date. The Company has approximately $ 445 in contract assets as of December 31, 2020. The Company may receive cash payments from customers in advance of the Company satisfying performance obligations under its sales contracts resulting in deferred revenue or customer deposits, which are considered contract liabilities. Deferred revenue and customer deposits are classified as either current or long-term in the Consolidated Balance Sheet based on the timing of when the Company expects to recognize the related revenue. Deferred revenue and customer deposits included in customer deposits, other current liabilities and other long-term liabilities in the Company’s Consolidated Balance Sheet as of December 31, 2020 and 2019 were $ 6,930 and $ 5,607 , respectively. Performance Obligations The Company is electing not to disclose the value of the remaining unsatisfied performance obligation with a duration of one year or less as permitted by the practical expedient in ASU 2014-09, Revenue from Contracts with Customers. The Company had remaining unsatisfied performance obligations as of December 31, 2020 with expected duration of greater than one year of $ 4,284 .
Loss Per Share	Loss Per Share The Company computes loss per share using the two-class method, which is a loss allocation formula that determines loss per share for common stock and participating securities. The Company’s participating securities are its grants of restricted stock which contain non-forfeitable rights to dividends. The Company allocates earnings between both classes however, in periods of undistributed losses, they are only allocated to common shares as the unvested restricted stockholders do not contractually participate in losses of the Company. Basic loss per share attributable to common shareholders is computed by dividing net income loss attributable to common shareholders by the weighted average common shares outstanding. Warrants issued in connection with the Company’s long-term debt were issued at a nominal exercise price and are considered outstanding at the date of issuance. The calculation of diluted earnings per share includes the effect of any dilutive equity incentive instruments. The Company uses the treasury stock method to calculate the effect of outstanding dilutive equity incentive instruments, which requires the Company to compute total proceeds as the sum of (1) the amount the employee must pay upon exercise of the award and (2) the amount of unearned stock-based compensation costs attributed to future services. Equity incentive instruments for which the total employee proceeds from exercise exceed the average fair value of the same equity incentive instrument over the period have an anti-dilutive effect on earnings per share during periods with net income from continuing operations, and accordingly, the Company excludes them from the calculation.
Related Parties	Related Parties The following persons are owners of Fasemex: Jesus Gil, VP Operations and director of the Company; and Alejandro Gil, sibling of Jesus Gil . Fasemex provides steel fabrication services to the Company and is the lessor for the Company’s leased facility in Castaños. The Company spent $ 3,921 with Fasemex during 2020 related to rent payment, security deposit and fabrication services. Additionally, Distribuciones Industrials JAS S.A. de C.V. (“Distribuciones Industrials”) is owned by Alejandro Gil, sibling of Jesus Gil, and Salvador Gil, an immediate family member of Jesus and Alejandro Gil. The Company spent $ 440 with Distribuciones Industrials related to material and safety supplies during 2020.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting Pronouncements Recently Adopted In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform , which provides companies with optional guidance, including expedients and exceptions for applying generally accepted accounting principles to contracts and other transactions affected by reference rate reform, such as the London Interbank Offered Rate (LIBOR). This new standard was effective upon issuance and generally can be applied to applicable contract modifications through December 31, 2022. We adopted this ASU on January 1, 2020 and it did not have a material impact on our financial statements. In August 2018, the FASB ASU 2018-15, Intangibles – Goodwill and Other – Internal-Use Software , which requires capitalization of certain implementation costs incurred in a cloud computing arrangement that is a service contract. ASU 2018-15 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. We adopted this ASU on January 1, 2020 and it did not have a material impact on our financial statements. In August 2018, the FASB issued ASU 2018-14, Compensation – Retirement Benefits – Defined Benefit Plans – General , which modifies the disclosure requirements for defined benefit and other postretirement plans. ASU 2018-14 eliminates certain disclosures related to accumulated other comprehensive income, plan assets, related parties and the effects of interest rate basis point changes on assumed health care costs, and adds disclosures to address significant gains and losses related to changes in benefit obligations. ASU 2018-14 also clarifies disclosure requirements for projected benefit and accumulated benefit obligations. ASU 2018-14 is effective for fiscal years ending after December 15, 2020. Early adoption is permitted. Adoption on a retrospective basis for all periods presented is required. Adoption of this standard did not have a material impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-13 " Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement ". This ASU modified the disclosures related to recurring and nonrecurring fair value measurements. Disclosures related to the transfer of assets between Level 1 and Level 2 hierarchies have been eliminated and various additional disclosures related to Level 3 fair value measurements have been added, modified or removed. This ASU is effective for annual periods beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted upon issuance of the standard for disclosures modified or removed with a delay of adoption of the additional disclosures until their effective date. We adopted this ASU on January 1, 2020 and it did not have a material impact on our financial statements. In October 2016, the FASB issued ASU No. 2016-16, " Intra-Entity Transfers of Assets Other Than Inventory ". This ASU is meant to improve the accounting for the income tax effect of intra-entity transfers of assets other than inventory. Currently, U.S. GAAP prohibits the recognition of current and deferred income taxes for intra-entity asset transfers until the asset is sold to a third party. This ASU will now require companies to recognize the income tax effect of an intra-entity asset transfer (other than inventory) when the transaction occurs. This ASU is effective for public companies, for fiscal years beginning after December 15, 2019 and interim periods within those annual reporting periods. Early adoption is permitted and is to be applied on a modified retrospective basis through a cumulative-effect adjustment to retained earnings as of the beginning of the period of adoption. We adopted this ASU on January 1, 2020 and it did not have a material impact on our financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which amends the current accounting guidance and requires the measurement of all expected losses based on historical experience, current conditions and reasonable and supportable forecasts. For trade receivables, loans, and other financial instruments, we will be required to use a forward-looking expected loss model rather than the incurred loss model for recognizing credit losses which reflects losses that are probable. The standard is effective for interim and annual periods beginning after December 15, 2019. Application of the amendments is through a cumulative-effect adjustment to retained earnings as of the effective date. We adopted this ASU on January 1, 2020 and it did not have a material impact on our financial statements. Recently Issued Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes , as part of its simplification initiative to reduce the cost and complexity in accounting for income taxes. ASU 2019-12 removes certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences. ASU 2019-12 also amends other aspects of the guidance to help simplify and promote consistent application of GAAP. The guidance is effective for interim and annual periods beginning after December 15, 2020, with early adoption permitted. We do not expect the adoption of this ASU to have a material impact on our financial statements or results . In August 2020, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40). This ASU simplifies the accounting for convertible debt instruments by removing certain accounting separation models as well as the accounting for debt instruments with embedded conversion features that are not required to be accounted for as derivative instruments. The ASU also updates and improves the consistency of earnings per share calculations for convertible instruments. The amendments in this ASU are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. The Company is currently assessing the impact of this standard on its consolidated financial statements and related disclosures.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Summary of Significant Accounting Policies [Abstract]
Useful Life of Property, Plant and Equipment	Description of Assets Life Buildings and improvements 15 - 40 years Leasehold improvements 6 - 19 years Machinery and equipment 3 - 7 years Software 3 - 7 years
Schedule of Revenue Recognition	Year ended December 31, 2020 2019 Railcar sales $ 94,455 $ 212,716 Parts sales 9,597 10,699 Other sales - 91 Revenues from contracts with customers 104,052 223,506 Leasing revenues 4,395 6,452 Total revenues $ 108,447 $ 229,958

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leased Railcars [Abstract]
Components of Lease Cost	Year Ended December 31, 2020 Year Ended December 31, 2019 Operating lease costs: Fixed $ 9,719 $ 13,662 Short-term 843 1,032 Total lease cost $ 10,562 $ 14,694
Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases were as follows: December 31, 2020 December 31, 2019 Operating leases: Right of use assets $ 18,152 $ 56,507 Lease liabilities: Lease liability, current $ 11,635 $ 14,960 Lease liability, long-term 18,549 53,766 Total operating lease liabilities $ 30,184 $ 68,726
Supplemental Cash Flow Information	Supplemental cash flow information is as follows: Year Ended December 31, 2020 Year Ended December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 14,209 $ 20,778 Total $ 14,209 $ 20,778 Right of use assets obtained in exchange for new lease obligations: Operating leases $ 15,939 $ 32,079 Total $ 15,939 $ 32,079
Future Minimum Operating Lease Payments	Operating leases 2021 $ 13,821 2022 4,050 2023 2,920 2024 2,177 2025 2,221 Thereafter 35,709 Total lease payments 60,898 Less: interest ( 30,714 ) Total $ 30,184
Operating Lease Information	Weighted-average remaining lease term (years) Operating leases 15.0 Weighted-average discount rate Operating leases 11.3 %

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2020
Fair Value Measurements [Abstract]
Fair Value, Assets Measured on Recurring Basis and Non-Recurring Basis	Recurring Fair Value Measurements As of December 31, 2020 Level 1 Level 2 Level 3 Total Assets: Cash equivalents $ 7,993 $ - $ - $ 7,993 Restricted certificates of deposit $ 182 $ - $ - $ 182 Liabilities: Warrant liability $ - $ 12,730 $ - $ 12,730 Non-recurring Fair Value Measurements During the Year-Ended December 31, 2020 Level 1 Level 2 Level 3 Total Assets: Assets held for sale $ - $ - $ 10,383 $ 10,383 Right of use assets $ - $ - $ 28,960 $ 28,960 Property, plant and equipment, net $ - $ - $ 11,515 $ 11,515 Railcars available for lease, net $ - $ - $ 13,175 $ 13,175 Recurring Fair Value Measurements As of December 31, 2019 Level 1 Level 2 Level 3 Total Assets: Cash equivalents $ 4,580 $ - $ - $ 4,580 Restricted certificates of deposit $ 3,769 $ - $ - $ 3,769 Escrow receivable $ - $ - $ 930 $ 930

Restricted Cash and Restricte_2

Restricted Cash and Restricted Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2020
Restricted Cash and Restricted Cash Equivalents [Abstract]
Restricted Cash	December 31, December 31, 2020 2019 Restricted cash from customer deposit $ 3,204 $ - Restricted cash to collateralize standby letters of credit 3,396 - Restricted cash equivalents to collateralize standby letters of credit 3,855 475 Total restricted cash and restricted cash equivalents $ 10,455 $ 475

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2020
Inventories [Abstract]
Schedule of Inventory Current	December 31, 2020 2019 Work in process $ 34,355 $ 19,742 Parts inventory 4,476 5,350 Total inventories, net $ 38,831 $ 25,092

Leased Railcars (Tables)

Leased Railcars (Tables)	12 Months Ended
	Dec. 31, 2020
Leased Railcars [Abstract]
Future Minimum Rental Revenues On Leases	Year ending December 31, 2021 3,325 Year ending December 31, 2022 2,344 Year ending December 31, 2023 1,787 Year ending December 31, 2024 1,107 Year ending December 31, 2025 358 Thereafter - $ 8,921

Restructuring and Impairment Ch

Restructuring and Impairment Charges (Tables)	12 Months Ended
	Dec. 31, 2020
Restructuring and Impairment Charges [Abstract]
Components of Restructuring and Impairment Charges	Year ended December 31, 2020 2019 Impairment and loss on right of use asset $ 17,540 $ - Lease termination gain ( 15,200 ) ( 2,445 ) Impairment and loss on disposal of machinery and equipment 9,527 1,381 Employee severance and retention 3,285 1,332 Goodwill impairment - 21,521 Other charges related to facility closure 3,173 582 Total restructuring and impairment costs $ 18,325 $ 22,371
Schedule of Restructuring Reserve Activity	Accrued as of December 31, 2019 Cash Charges Non-cash charges Cash payments Accrued as of December 31, 2020 Impairment and loss on right of use asset $ $ $ 17,540 $ $ - Impairment and loss on disposal of machinery and equipment - - 9,527 - - Lease termination gain ( 15,200 ) Employee severance and retention 647 3,285 - ( 2,336 ) 1,596 Other charges related to facility closure 359 3,293 ( 120 ) ( 3,401 ) 251 Total restructuring and impairment costs $ 1,006 $ 6,578 $ 11,747 $ ( 5,737 ) $ 1,847 Accrued as of December 31, 2018 Cash Charges Non-cash charges Cash payments Accrued as of December 31, 2019 Impairment charges for leasehold improvements and equipment $ - $ - $ 1,381 $ - $ - Employee severance and retention - 1,332 - ( 685 ) 647 Other charges related to facility closure - 560 22 ( 201 ) 359 Lease termination gain - - ( 2,445 ) - - Goodwill impairment - - 21,521 - - Total restructuring and impairment costs $ - $ 1,892 $ 20,479 $ ( 886 ) $ 1,006

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	December 31, 2020 2019 Buildings and improvements $ 162 $ 229 Leasehold improvements 3,341 8,590 Machinery and equipment 33,243 81,478 Software 8,560 9,663 Construction in process 85 2,439 Total cost 45,391 102,399 Less: Accumulated depreciation and amortization ( 25,749 ) ( 63,835 ) Total property, plant and equipment, net $ 19,642 $ 38,564

Product Warranties (Tables)

Product Warranties (Tables)	12 Months Ended
	Dec. 31, 2020
Product Warranties [Abstract]
Changes in Warranty Reserve	December 31, 2020 2019 Balance at the beginning of the year $ 8,388 $ 9,309 Current year provision 451 1,416 Reductions for payments, costs of repairs and other ( 1,756 ) ( 363 ) Adjustments to prior warranties ( 1,867 ) ( 1,974 ) Balance at the end of the year $ 5,216 $ 8,388

State and Local Incentives (Tab

State and Local Incentives (Tables)	12 Months Ended
	Dec. 31, 2020
State and Local Incentives [Abstract]
Changes in Deferred Income from State Incentives	December 31, 2020 2019 Balance at the beginning of the year $ 6,941 $ 9,160 Recognition of state and local incentives as a reduction of cost of sales ( 2,219 ) ( 2,219 ) Balance at the end of the year, including current portion $ 4,722 $ 6,941

Debt Financing and Revolving _2

Debt Financing and Revolving Credit Facilities (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Financing and Revolving Credit Facilities [Abstract]
Fair Value of Warrant	Issuance of initial warrant November 24, 2020 $ 9,073 Change in fair value 3,657 Warrant liability as of December 31, 2020 $ 12,730
Long-Term Debt	M&T Credit Agreement outstanding $ 10,105 SBA Payroll Protection Program Loan outstanding 10,000 Siena Loan Agreement outstanding 6,874 Term Loan Credit Agreement outstanding 40,000 Total debt 66,979 Less Term Loan Credit Agreement discount ( 8,892 ) Less Term Loan Credit Agreement deferred financing costs ( 2,814 ) Total debt, net of discount and deferred financing costs 55,273 Less amounts due within one year ( 17,605 ) Long-term debt, net of current portion $ 37,668
Estimated Annual Maturities	2021 $ 17,605 2022 2,500 2023 6,874 2024 - 2025 40,000 Thereafter - $ 66,979

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Dec. 31, 2020
Accumulated Other Comprehensive Loss [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Income (Loss)	Pre-Tax Tax After-Tax Year ended December 31, 2020 Pension liability activity: Actuarial loss $ ( 1,544 ) $ - $ ( 1,544 ) Reclassification adjustment for amortization of net loss (pre-tax other income) 561 - 561 $ ( 983 ) - $ ( 983 ) Pre-Tax Tax After-Tax Year ended December 31, 2019 Pension liability activity: Actuarial loss $ ( 1,025 ) $ - $ ( 1,025 ) Reclassification adjustment for amortization of net loss (pre-tax other income) 549 - 549 Postretirement liability activity: Actuarial gain - - - Termination gain 4,369 - 4,369 Reclassification adjustment for termination gain (pre-tax gain on termination of postretirement benefit plan) ( 6,637 ) ( 527 ) ( 6,110 ) Reclassification adjustment for amortization of net gain (pre-tax other income) ( 389 ) - ( 389 ) Reclassification adjustment for amortization of prior service cost (pre-tax other income) 14 - 14 $ ( 3,119 ) $ ( 527 ) $ ( 2,592 )
Components of Accumulated Other Comprehensive Income (Loss)	December 31, December 31, 2020 2019 Unrecognized pension cost, net of tax of $ 6,282 and $ 6,282 $ ( 11,763 ) $ ( 10,780 )

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2020
Employee Benefit Plans [Abstract]
Change in Plan Assets and Funded Status	Pension Benefits Postretirement Benefits 2020 2019 2020 2019 Change in benefit obligation Benefit obligation – Beginning of year $ 53,294 $ 48,590 $ - $ 5,370 Service cost - - - 18 Interest cost 1,430 1,863 - 183 Actuarial loss 3,870 6,157 - - Benefits paid ( 3,235 ) ( 3,316 ) - ( 601 ) Liability gain due to termination - - - ( 4,369 ) Benefit obligation – End of year 55,359 53,294 - 601 Change in plan assets Plan assets – Beginning of year 46,784 42,749 - - Return on plan assets 4,765 7,351 - - Employer contributions - - - 601 Benefits paid ( 3,235 ) ( 3,316 ) - ( 601 ) Plan assets at fair value – End of year 48,314 46,784 - - Funded status of plans – End of year $ ( 7,045 ) $ ( 6,510 ) $ - $ ( 601 )
Schedule of Amounts Recognized in Balance Sheet	Pension Benefits Postretirement Benefits 2020 2019 2020 2019 Amounts recognized in the Consolidated Balance Sheets Current liabilities $ - $ - $ - $ ( 181 ) Noncurrent liabilities ( 7,045 ) ( 6,510 ) - ( 420 ) Net amount recognized at December 31 $ ( 7,045 ) $ ( 6,510 ) $ - $ ( 601 )
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	Pension Benefits 2020 2019 Net actuarial loss $ 18,045 $ 17,062 $ 18,045 $ 17,062
Components of Net Periodic Benefit Cost	Pension Benefits Postretirement Benefits 2020 2019 2020 2019 Components of net periodic benefit cost Service cost $ - $ - $ - $ 18 Interest cost 1,430 1,863 - 183 Expected return on plan assets ( 2,438 ) ( 2,218 ) - - Amortization of unrecognized prior service cost - - - 14 Amortization of unrecognized net loss (gain) 562 549 - ( 389 ) Termination gain - - - ( 6,637 ) Total net periodic (income) benefit cost $ ( 446 ) $ 194 $ - $ ( 6,811 )
Schedule of Amounts Recognized in Accumulated Other Comprehensive Loss	2020 2019 Pension Benefits Postretirement Benefits Pension Benefits Postretirement Benefits Net actuarial loss $ 1,544 $ - $ 1,025 $ - Liability gain due to termination - - - ( 4,369 ) Termination gain - - - 6,637 Amortization of net actuarial (gain) loss ( 561 ) - ( 549 ) 389 Amortization of prior service cost - - - ( 14 ) Total recognized in accumulated other comprehensive loss $ 983 $ - $ 476 $ 2,643
Schedule of Expected Benefit Payments	Pension Benefits 2021 $ 3,385 2022 3,282 2023 3,264 2024 3,231 2025 3,206 2026 through 2030 15,321
Schedule of Assumptions Used	The assumptions used to determine end of year benefit obligations are shown in the following table: Pension Benefits Postretirement Benefits 2020 2019 2020 2019 Discount rates 2.48 % 3.22 % N/A N/A The discount rate is determined using a yield curve model that uses yields on high quality corporate bonds (AA rated or better) to produce a single equivalent rate. The yield curve model excludes callable bonds except those with make-whole provisions, private placements and bonds with variable rates. In October 2020, the Society of Actuaries issued base mortality table Pri-2012 which is split by retiree and contingent survivor tables and includes mortality improvement assumptions for U.S. plans, scale (MP-2020), which reflects additional data that the Social Security Administration has released since prior assumptions (MP-2019) were developed. The Company has historically utilized the Society of Actuaries’ published mortality data in its plan assumptions. Accordingly, the Company adopted Pri-2012 with MP-2020 for purposes of measuring its pension obligations at December 31, 2020. The 2020 actuarial loss of $ 3,870 was largely the result of the change in the yield curve. The 2020 actuarial loss related to the change in the yield curve was partially offset by the impact of the mortality improvement scale MP-2020. The assumptions used in the measurement of net periodic cost are shown in the following table: Pension Benefits Postretirement Benefits 2020 2019 2020 2019 Discount rate for benefit obligations 3.22 % 4.36 % N/A 4.34 % Expected return on plan assets 5.40 % 5.40 % N/A N/A Rate for interest on benefit obligations 2.78 % 3.96 % N/A 3.94 % Discount rate for service cost N/A N/A N/A 4.60 %
Schedule of Allocation of Plan Assets	Plan Assets at December 31, Target Allocation 2020 2019 2021 Asset Category Cash and cash equivalents 0 % 1 % 0 % - 5 % Equity securities 56 % 54 % 45 % - 65 % Fixed income securities 35 % 40 % 30 % - 50 % Real estate 9 % 5 % 4 %- 6 % 100 % 100 % 100 %
Schedule of Changes in Fair Value of Plan Assets	Pension Plan Assets As of December 31, 2020 Level 1 Level 2 Level 3 Total Mutual funds: Fixed income funds $ 16,670 $ - $ - $ 16,670 Large cap funds 16,033 - - 16,033 Small cap funds 4,558 - - 4,558 International funds 6,338 - - 6,338 Real estate funds 4,576 - - 4,576 Cash and equivalents 139 - - 139 Total $ 48,314 $ - $ - $ 48,314 Pension Plan Assets As of December 31, 2019 Level 1 Level 2 Level 3 Total Mutual funds: Fixed income funds $ 18,720 $ - $ - $ 18,720 Large cap funds 15,546 - - 15,546 Small cap funds 3,567 - - 3,567 International funds 6,369 - - 6,369 Real estate funds 2,339 - - 2,339 Cash and equivalents 243 - - 243 Total $ 46,784 $ - $ - $ 46,784

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Taxes [Abstract]
Composition of Income Tax Expense	Year Ended December 31 2020 2019 Current Tax Expense/(Benefit) Federal $ ( 92 ) $ ( 12 ) Foreign 137 - State 17 42 62 30 Deferred Tax Expense/(Benefit) Federal 1 386 Foreign 136 - State - ( 210 ) 137 176 Tax benefit related to a decrease in unrecognized tax benefits - ( 221 ) Interest expense, gross of related tax effects - ( 100 ) Total $ 199 $ ( 115 )
Reconciliation of Income Tax Rate	Year Ended December 31 2020 2019 Statutory U.S. federal income tax rate 21.0 % 21.0 % State income taxes, net of federal tax benefit 3.9 % 2.9 % Valuation allowance ( 23.5 )% ( 20.1 )% Foreign rate differential ( 0.1 )% 0.0 % State rate and other changes on deferred taxes ( 0.4 )% ( 1.1 )% Federal and state tax credits 0.1 % 0.1 % Uncertain tax positions 0.0 % 1.7 % Nondeductible expenses and other ( 1.4 )% ( 4.3 )% Effective income tax rate ( 0.4 )% 0.2 %
Components of Deferred Tax Assets and Liabilities	December 31, 2020 December 31, 2019 Description Assets Liabilities Assets Liabilities Accrued post-retirement and pension benefits $ 1,663 $ - $ 1,541 $ - Intangible assets - ( 17 ) - ( 13 ) Accrued expenses 2,027 - 3,370 - Deferred state and local incentive revenue 1,132 - 1,780 - Inventory valuation 3,145 - 2,071 - Property, plant and equipment and railcars on operating leases - ( 2,018 ) - ( 6,295 ) Net operating loss and tax credit carryforwards 48,738 - 34,078 - Stock-based compensation expense 1,127 - 1,152 - Other 1,135 - - ( 1,028 ) Right of use asset - ( 5,543 ) - ( 14,193 ) Lease liability 8,086 - 17,326 - 67,053 ( 7,578 ) 61,318 ( 21,529 ) Valuation Allowance ( 59,613 ) - ( 39,792 ) - Deferred tax assets (liabilities) $ 7,440 $ ( 7,578 ) $ 21,526 $ ( 21,529 ) Increase (decrease) in valuation allowance $ 19,821 $ 15,342
Income Tax Years Subject to Examination	Jurisdiction Earliest Year U.S. Federal 2018 States: Pennsylvania 2001 Texas 2018 Illinois 2010 Virginia 2017 Colorado 2010 Indiana 2017 Nebraska 2016 Alabama 2016 Foreign: China 2017 Mexico 2020

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2020
Nonvested Restricted Shares	December 31, 2020 2019 Weighted- Weighted- Average Average Grant Date Grant Date Fair Value Fair Value Shares (per share) Shares (per share) Nonvested at the beginning of the year 327,345 $ 8.49 133,462 $ 16.12 Granted 872,494 1.43 293,309 6.75 Vested ( 73,111 ) 8.18 ( 40,696 ) 16.89 Forfeited ( 277,005 ) 3.63 ( 58,730 ) 11.27 Nonvested at the end of the year 849,723 $ 2.86 327,345 $ 8.49 Expected to vest 849,723 $ 2.86 327,345 $ 8.49
Time-Vested Stock Options [Member]
Valuation Assumptions, Options	Expected Risk Free Grant Date Expected Dividend Interest Fair Value Grant Year Grant Date Expected Life Volatility Yield Rate Per Award 2019 4/23/2019 6 years 44.87 % 0.00 % 2.40 % $ 3.50 2019 1/14/2019 6 years 44.87 % 0.00 % 2.57 % $ 3.43 2018 1/12/2018 6 years 44.25 % 0.00 % 2.42 % $ 7.57
Option Activity	December 31, 2020 2019 Weighted- Weighted- Average Average Exercise Exercise Options Price Options Price Outstanding (per share) Outstanding (per share) Outstanding at the beginning of the year 313,317 $ 12.70 208,426 $ 21.47 Granted - - 255,009 7.43 Exercised - - - - Forfeited or expired ( 101,956 ) 14.81 ( 150,118 ) 15.93 Outstanding at the end of the year 211,361 $ 11.68 313,317 $ 12.70 Exercisable at the end of the year 103,458 $ 14.93 82,964 $ 23.01
Shares Outstanding	Weighted- Average Weighted- Remaining Average Contractual Exercise Aggregate Options Term Price Intrinsic Outstanding (in years) (per share) Value Options outstanding 211,361 7.0 $ 11.68 $ - Vested or expected to vest 211,361 7.0 $ 11.68 $ - Options exercisable 103,458 6.1 $ 14.93 $ -
Stock Appreciation Rights (SARs) [Member]
Shares Outstanding	Weighted- Average Weighted- Remaining Average Contractual Exercise Aggregate SAR Term Price Intrinsic Outstanding (in years) (per share) Value SARS outstanding 853,967 9.1 $ 1.69 $ 619,728 Vested or expected to vest 853,937 9.1 $ 1.69 $ 619,725 SARS exercisable - - $ - $ -
Valuation Assumptions	Expected Risk Free Expected Dividend Interest Fair Value Grant Year Grant Date Expected Life Volatility Yield Rate Per Award 2020 1/24/2020 5.1 years 66.33 % 0.00 % 0.37 % $ 1.52 2020 3/9/2020 5.2 years 66.06 % 0.00 % 0.38 % $ 1.61 2020 9/14/2020 5.7 years 64.76 % 0.00 % 0.44 % $ 1.45 2020 11/30/2020 5.9 years 64.06 % 0.00 % 0.46 % $ 1.34
SAR Activity	December 31, 2020 Weighted- Average Exercise SAR Price Outstanding (per share) Outstanding at the beginning of the year - $ - Granted 1,164,464 1.68 Exercised - - Forfeited or expired ( 310,497 ) 1.64 Outstanding at the end of the year 853,967 $ 1.69 Exercisable at the end of the year - $ -

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Weighted Average Common Shares Outstanding	Year Ended December 31, 2020 2019 Weighted average common shares outstanding 12,881,403 12,352,142 Issuance of warrants 551,025 - Weighted-average shares outstanding - basic 13,432,428 12,352,142 Dilutive effect of employee stock options and nonvested share awards - - Weighted average diluted common shares outstanding 13,432,428 12,352,142

Revenue Sources and Concentra_2

Revenue Sources and Concentration of Sales (Tables)	12 Months Ended
	Dec. 31, 2020
Revenue Sources and Concentration of Sales [Abstract]
Schedule of Revenue Sources and Concentration of Sales	Year ended December 31, 2020 2019 Railcar sales $ 94,455 $ 212,716 Parts sales 9,597 10,699 Leasing revenues 4,395 6,452 Other sales - 91 $ 108,447 $ 229,958

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Information [Abstract]
Schedule of Segment Reporting Information, by Segment	Year Ended December 31, 2020 2019 Revenues: Manufacturing $ 98,706 $ 219,064 Corporate and Other 9,741 10,894 Consolidated Revenues $ 108,447 $ 229,958 Operating Loss: Manufacturing $ ( 59,031 ) $ ( 53,501 ) Corporate and Other ( 21,562 ) ( 22,101 ) Consolidated Operating Loss: $ ( 80,593 ) $ ( 75,602 ) Consolidated interest expense ( 2,225 ) ( 609 ) Loss on change in fair market value of warrant liability ( 3,657 ) - Consolidated other income 576 858 Consolidated Loss Before Income Taxes $ ( 85,899 ) $ ( 75,353 ) Depreciation and Amortization: Manufacturing $ 8,434 $ 11,622 Corporate and Other 768 778 Consolidated Depreciation and Amortization $ 9,202 $ 12,400 Capital Expenditures: Manufacturing $ 8,715 $ 5,261 Corporate and Other 1,134 312 Consolidated Capital Expenditures $ 9,849 $ 5,573
Reconciliation of Assets From Segment to Consolidated	December 31, December 31, 2020 2019 Assets: Manufacturing $ 114,669 $ 156,859 Corporate and Other 68,046 87,329 Total Operating Assets 182,715 244,188 Consolidated income taxes receivable 27 1,014 Consolidated Assets $ 182,742 $ 245,202
Geographic Information	Geographic Information Revenues Long Lived Assets(a) Year Ended Year Ended December 31, December 31, 2020 2019 2020 2019 United States $ 108,447 $ 229,958 $ 48,126 $ 132,825 Mexico (b) - - 20,984 1,146 Total $ 108,447 $ 229,958 $ 69,110 $ 133,971 (a) Long lived assets include Assets held for sale, Property plant and equipment, Railcars available for lease, and ROU assets (b) Included in manufacturing segment

Description of the Business (De

Description of the Business (Details)	3 Months Ended
	Sep. 30, 2020	Oct. 16, 2020
Mexico Joint Venture [Member]
Schedule of Equity Method Investments [Line Items]
Joint Venture Ownership Percentage	50.00%
FCA-Fasemex, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Percent acquired		50.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Aug. 01, 2019
Railcars Available for Lease, Useful Life	40 years
Goodwill, Impairment Loss		$ 21,521
Contract assets	$ 445
Contract liability	6,930	5,607
Performance obligation	4,284
Distribuciones Industrials [Member]
Related Party Transaction, Purchases from Related Party	440
Fasemex [Member]
Related Party Transaction, Expenses from Transactions with Related Party	$ 3,921
Maximum [Member]
Warranty period	5 years
Useful life of assets related to state and local incentives	16 years
Maximum [Member] | Railcar Sales [Member]
Contract payment term	10 days
Maximum [Member] | Parts Sales [Member]
Contract payment term	45 days
Minimum [Member]
Useful life of assets related to state and local incentives	7 years
Minimum [Member] | Railcar Sales [Member]
Contract payment term	5 days
Minimum [Member] | Parts Sales [Member]
Contract payment term	30 days
Manufacturing [Member]
Goodwill, Impairment Loss		21,521
Manufacturing [Member] | Valuation, Income Approach [Member]
Goodwill, Impairment Loss		$ 21,521
Weighted-average cost of capital			16.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Useful Life of Property, Plant and Equipment) (Details)	12 Months Ended
	Dec. 31, 2020
Minimum [Member] | Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Minimum [Member] | Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Minimum [Member] | Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Minimum [Member] | Software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Maximum [Member] | Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Maximum [Member] | Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	19 years
Maximum [Member] | Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Maximum [Member] | Software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policie (Schedule Of Revenue Recognition) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	$ 104,052	$ 223,506
Leasing revenues	4,395	6,452
Total revenues	108,447	229,958
Railcar Sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	94,455	212,716
Parts Sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	$ 9,597	10,699
Other sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers		$ 91

Leases (Narrative) (Details)

Leases (Narrative) (Details) $ in Thousands	1 Months Ended		12 Months Ended
	Dec. 31, 2021	Oct. 31, 2019USD ($)	Dec. 31, 2020USD ($)item	Dec. 31, 2019USD ($)
Leases [Line Items]
Operating lease liabilities			$ 30,184	$ 68,726
Number of renewal options | item			2
Extension term			5 years
Increase in liability			$ 15,939	32,079
Lease payments under new lease			$ 3,000
New lease term			11 years 6 months
Assets			$ 18,152	56,507
Gain related to lease termination		$ 2,445	15,200	2,445
Accounting Standards Update 2016-02 [Member]
Leases [Line Items]
Operating lease liabilities				67,508
Assets				$ 45,727
FreightCar Alabama [Member]
Leases [Line Items]
Gain related to lease termination			$ 15,234
Minimum [Member]
Leases [Line Items]
Lease term			2 years 6 months
Maximum [Member]
Leases [Line Items]
Lease term			20 years
Scenario, Forecast [Member]
Leases [Line Items]
Change in leased area	40.00%

Leases (Components of Lease Cos

Leases (Components of Lease Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leased Railcars [Abstract]
Fixed	$ 9,719	$ 13,662
Short-term	843	1,032
Total lease cost	$ 10,562	$ 14,694

Leases (Supplemental Balance Sh

Leases (Supplemental Balance Sheet Information) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Leased Railcars [Abstract]
Right of use asset	$ 18,152	$ 56,507
Lease liability, current	11,635	14,960
Lease liability, long-term	18,549	53,766
Total operating lease liabilities	$ 30,184	$ 68,726

Leases (Supplemental Cash Flow

Leases (Supplemental Cash Flow Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leased Railcars [Abstract]
Operating cash flows from operating leases	$ 14,209	$ 20,778
Operating leases	$ 15,939	$ 32,079

Leases (Aggregate Future Operat

Leases (Aggregate Future Operating Lease Payments) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Leased Railcars [Abstract]
2021	$ 13,821
2022	4,050
2023	2,920
2024	2,177
2025	2,221
Thereafter	35,709
Total lease payments	60,898
Less: interest	(30,714)
Total	$ 30,184	$ 68,726

Leases (Operating Lease Informa

Leases (Operating Lease Information) (Details)	Dec. 31, 2020
Leased Railcars [Abstract]
Weighted-average remaining lease term (years)	15 years
Weighted-average discount rate	11.30%

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)$ / shares	Dec. 31, 2019USD ($)	Sep. 30, 2015USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Purchase price in escrow		$ 980	$ 980	$ 1,960
Non-cash impairment charges	$ 8,978
Impairment and loss on right of use asset	$ 17,540	17,540
Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment, net		$ 11,515	$ 309
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Measurement Input, Exercise Price [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrants and Rights Outstanding, Measurement Input | $ / shares		0.01
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment, net		$ 11,515

Fair Value Measurements (Fair V

Fair Value Measurements (Fair Value, Assets Measured on Recurring Basis and Non-Recurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 7,993	$ 4,580
Restricted certificates of deposit	182	3,769
Escrow receivable		930
Warrant liability	12,730
Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held for sale	10,383
Right of use asset	28,960
Property, plant and equipment, net	11,515	309
Railcars available for lease, net	13,175
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	7,993	4,580
Restricted certificates of deposit	182	3,769
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	12,730
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Escrow receivable		$ 930
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held for sale	10,383
Right of use asset	28,960
Property, plant and equipment, net	11,515
Railcars available for lease, net	$ 13,175

Restricted Cash and Restricte_3

Restricted Cash and Restricted Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	$ 10,455	$ 475
Customer Deposit [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	3,204
Restricted Cash To Collateralize Standby Letters Of Credit [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	3,396
Restricted Cash Equivalents To Collateralize Standby Letters Of Credit [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	$ 3,855	$ 475

Inventories (Narrative) (Detail

Inventories (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Inventories [Abstract]
Inventory valuation reserves	$ 9,836	$ 5,633

Inventories (Schedule of Invent

Inventories (Schedule of Inventory Current) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Inventories [Abstract]
Work in process	$ 34,355	$ 19,742
Parts inventory	4,476	5,350
Total inventories, net	$ 38,831	$ 25,092

Leased Railcars (Narrative) (De

Leased Railcars (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Leases [Line Items]
Railcars Available for Lease, net		$ 20,933	$ 38,900
Railcars Available for Lease, cost		24,054	43,045
Railcars Available for Lease, accumulated depreciation		$ 3,121	4,145
Lease term		5 years 6 months
Depreciation Expense on Leased Railcars		$ 1,015	$ 1,365
Non-cash impairment charges	$ 8,978
Impairment Of Leased Railcars		18,951
Impairment and loss on right of use asset	$ 17,540	$ 17,540
Lessee, Operating Lease, Discount Rate		11.30%
Asset Impairment Charges		$ 18,951
Small Cube Covered Hopper Railcars [Member]
Leases [Line Items]
Impairment and loss on right of use asset		1,999
Manufacturing [Member]
Leases [Line Items]
Assets, fair value		13,175
Impairment Of Leased Railcars		16,952
Manufacturing [Member] | Valuation, Cost Approach [Member]
Leases [Line Items]
Railcars Available for Lease, net		$ 30,127
Fair Value, Inputs, Level 3 [Member]
Leases [Line Items]
Railcars Availble For Lease, Remaining Useful Life		37 years
Lessee, Operating Lease, Discount Rate		5.80%

Leased Railcars (Future Minimum

Leased Railcars (Future Minimum Rental Revenues on Leases) (Details) $ in Thousands	Dec. 31, 2020USD ($)
Leased Railcars [Abstract]
2021	$ 3,325
2022	2,344
2023	1,787
2024	1,107
2025	358
Total	$ 8,921

Restructuring and Impairment _2

Restructuring and Impairment Charges (Narrative) (Details) $ in Thousands	Oct. 08, 2020USD ($)	Sep. 10, 2020USD ($)	Sep. 30, 2020USD ($)	Oct. 31, 2019USD ($)	Dec. 31, 2020USD ($)item$ / ft²	Dec. 31, 2019USD ($)
Restructuring Cost and Reserve [Line Items]
Impairment and loss on right of use asset			$ 17,540		$ 17,540
Non-cash impairment charges			$ 8,978
Gain related to lease termination				$ 2,445	$ 15,200	$ 2,445
Lessee, Operating Lease, Discount Rate					11.30%
Gain (Loss) on Termination of Lease				$ 2,445	$ 15,200	2,445
Goodwill impairment						21,521
Number of renewal options | item					2
Extension term					5 years
Impairment charge					$ 18,951
Restructuring and impairment charges					18,325	22,371
Employee Severance [Member] | Shoals Facility [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment charges					6,578
Facility Closing [Member] | Shoals Facility [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment charges		$ 26,576
Gain related to lease termination	$ 15,234
Fair value of property, plant and equipment					$ 10,383
Lessee, Operating Sublease, Pricing | $ / ft²					3.5
Lessee, Operating Sublease, Remaining Term					75 months
Lessee, Operating Lease, Discount Rate					6.50%
Gain (Loss) on Termination of Lease	$ 15,234
Extension term					1 month
Right Of Use Asset [Member] | Facility Closing [Member] | Shoals Facility [Member]
Restructuring Cost and Reserve [Line Items]
Non-cash impairment charges		17,540
Property, Plant And Equipment At Facility[Member] | Facility Closing [Member] | Shoals Facility [Member]
Restructuring Cost and Reserve [Line Items]
Non-cash impairment charges		$ 9,036
Manufacturing [Member]
Restructuring Cost and Reserve [Line Items]
Goodwill impairment						$ 21,521
Restructuring and impairment charges					$ 17,775
Corporate and Other [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment charges					$ 550

Restructuring and Impairment _3

Restructuring and Impairment Charges (Components of Restructuring and Impairment Charges) (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Sep. 30, 2020	Oct. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Restructuring and Impairment Charges [Abstract]
Impairment and loss on right of use asset	$ 17,540		$ 17,540
Lease termination gain		$ 2,445	15,200	$ 2,445
Impairment and loss on disposal of machinery and equipment			9,527	1,381
Employee severance and retention			3,285	1,332
Goodwill impairment				21,521
Other charges related to facility closure			3,173	582
Total restructuring and impairment charges			$ 18,325	$ 22,371

Restructuring and Impairment _4

Restructuring and Impairment Charges (Schedule Of Restructuring Reserve Activity) (Details) - Manufacturing And Corporate And Other [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Accrued	$ 1,006
Cash Charges	6,578	$ 1,892
Non-cash charges	11,747	20,479
Cash payments	(5,737)	(886)
Accrued	1,847	1,006
Impairment And Loss On Right Of Use Assets [Member]
Restructuring Cost and Reserve [Line Items]
Non-cash charges	17,540
Impairment Charges For Leasehold Improvements And Equipment [Member]
Restructuring Cost and Reserve [Line Items]
Non-cash charges	9,527	1,381
Lease Termination Gain [Member]
Restructuring Cost and Reserve [Line Items]
Non-cash charges	(15,200)	(2,445)
Employee Severance And Retention [Member]
Restructuring Cost and Reserve [Line Items]
Accrued	647
Cash Charges	3,285	1,332
Cash payments	(2,336)	(685)
Accrued	1,596	647
Other Charges Related To Facility Closure [Member]
Restructuring Cost and Reserve [Line Items]
Accrued	359
Cash Charges	3,293	560
Non-cash charges	(120)	22
Cash payments	(3,401)	(201)
Accrued	$ 251	359
Goodwill Impairment [Member]
Restructuring Cost and Reserve [Line Items]
Non-cash charges		$ 21,521

Property, Plant and Equipment_2

Property, Plant and Equipment (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Depreciation	$ 8,187	$ 11,073
Asset Impairment Charges	18,951
Decrease in property plant and equipment	10,383
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Asset Impairment Charges	$ 9,036

Property, Plant and Equipment_3

Property, Plant and Equipment (Schedule of Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total cost	$ 45,391	$ 102,399
Less: Accumulated depreciation and amortization	(25,749)	(63,835)
Total property, plant and equipment, net	19,642	38,564
Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Total cost	162	229
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total cost	3,341	8,590
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total cost	33,243	81,478
Software [Member]
Property, Plant and Equipment [Line Items]
Total cost	8,560	9,663
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Total cost	$ 85	$ 2,439

Product Warranties (Narrative)

Product Warranties (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020
Maximum [Member]
Warranty period	5 years

Product Warranties (Changes in

Product Warranties (Changes in Warranty Reserve) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Product Warranties [Abstract]
Balance at the beginning of the year	$ 8,388	$ 9,309
Current year provision	451	1,416
Reductions for payments, costs of repairs and other	(1,756)	(363)
Adjustments to prior warranties	(1,867)	(1,974)
Balance at the end of the year	$ 5,216	$ 8,388

State and Local Incentives (Nar

State and Local Incentives (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2020	Dec. 31, 2015
State and Local Incentives [Abstract]
State incentives received during the year	$ 1,410		$ 15,733
Incentive Agreement, Term		6 years

State and Local Incentives (Cha

State and Local Incentives (Changes in Deferred Income from State Incentives) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
State and Local Incentives [Abstract]
Balance at the beginning of the year	$ 6,941	$ 9,160
Recognition of state and local incentives as a reduction of cost of sales	(2,219)	(2,219)
Balance at the end of the year, including current portion	$ 4,722	$ 6,941

Debt Financing and Revolving _3

Debt Financing and Revolving Credit Facilities (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Oct. 13, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 18, 2020	Nov. 24, 2020	Aug. 07, 2020
Line of Credit Facility [Line Items]
2022				$ 2,500
2023				$ 6,874
Common Stock, Par or Stated Value Per Share				$ 0.01	$ 0.01
Warrants and Rights Outstanding				$ 12,730			$ 9,073
Warrant Acquisition Agreement [Member]
Line of Credit Facility [Line Items]
Common Stock, Par or Stated Value Per Share				$ 0.01
Class Of Warrant Or Right, Percentage Of Oustanding Common Shares				23.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				5,307,539
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.01
Warrants and Rights Outstanding							$ 9,073
Paycheck Protection Program Loan [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount				$ 10,000
Term				2 years
Extension term				5 years
Interest rate				1.00%
Paycheck Protection Program Loan [Member] | Scenario, Forecast [Member]
Line of Credit Facility [Line Items]
Repayments of Debt		$ 2,500	$ 7,500
Term Loan Credit Agreement [Member]
Line of Credit Facility [Line Items]
deferred financing costs				$ 2,814
Aggregate principal amount				$ 40,000
Term				5 years
Interest rate				14.00%
Payments of Financing Costs	$ 2,872
Revolving Credit Facility [Member] | Siena Loan Agreement [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity				$ 20,000
Outstanding borrowings				6,874
Current borrowing capacity				$ 9,701
Value of eligible accounts				85.00%
Liquidation value				85.00%
Cost of eligible inventory				50.00%
Interest rate				6.35%
Payments of Financing Costs				$ 1,101
Revolving Credit Facility [Member] | Siena Loan Agreement [Member] | Base Rate [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate				3.00%
BMO Harris Bank [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings					$ 4,000
M & T Bank [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Collateral				$6,975	$16,450
Maximum borrowing capacity				$ 40,000
Outstanding borrowings				$ 10,105	$ 10,200	$ 10,114
Payment demand								$ 5,081
Liquidation value				1.25%
Interest rate				4.24%

Debt Financing and Revolving _4

Debt Financing and Revolving Credit Facilities (Fair Value of Warrant) (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020
Debt Financing and Revolving Credit Facilities [Abstract]
Issuance of initial warrant November 24, 2020	$ 9,073
Change in fair value	3,657	$ 3,657
Warrant liability as of December 31, 2020	$ 12,730	$ 12,730

Debt Financing and Revolving _5

Debt Financing and Revolving Credit Facilities (Long-Term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total Debt	$ 66,979
Total debt, net of discount and deferred financing costs	55,273
Less amounts due within one year	(17,605)
Long-term debt, net of current portion	37,668	$ 10,200
M&T Credit Agreement [Member]
Debt Instrument [Line Items]
Total Debt	10,105
Paycheck Protection Program Loan [Member]
Debt Instrument [Line Items]
Total Debt	10,000
Siena Loan Agreement [Member]
Debt Instrument [Line Items]
Total Debt	6,874
Term Loan Credit Agreement [Member]
Debt Instrument [Line Items]
Total Debt	40,000
discount	(8,892)
deferred financing costs	$ (2,814)

Debt Financing and Revolving _6

Debt Financing and Revolving Credit Facilities (Estimated Annual Maturities) (Details) $ in Thousands	Dec. 31, 2020USD ($)
Debt Financing and Revolving Credit Facilities [Abstract]
2021	$ 17,605
2022	2,500
2023	6,874
2025	40,000
Total Debt	$ 66,979

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Schedule of Changes in Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax		$ (3,119)
Tax		(527)
After-Tax		(2,592)
Pension Benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax	$ (983)
After-Tax	(983)
Accumulated Defined Benefit Plans Adjustment, Actuarial Gain (Loss) Attributable to Parent [Member] | Pension Benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax	(1,544)	(1,025)
After-Tax	(1,544)	(1,025)
Accumulated Defined Benefit Plans Adjustment, Termination Gain (Loss) Attributable to Parent [Member] | Postretirement Benefit Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax		4,369
After-Tax		4,369
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Defined Benefit Plans Adjustment, Termination Gain (Loss) Attributable to Parent [Member] | Postretirement Benefit Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax		(6,637)
Tax		(527)
After-Tax		(6,110)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member] | Pension Benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax	561	549
After-Tax	$ 561	549
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member] | Postretirement Benefit Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax		(389)
After-Tax		(389)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member] | Postretirement Benefit Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax		14
After-Tax		$ 14

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss (Components of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss, net of tax	$ 30,497	$ 117,154	$ 193,610
Pension Benefits [Member] | Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss, net of tax	(11,763)	(10,780)
Accumulated other comprehensive loss, tax	$ 6,282	$ 6,282

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Gain on settlement of postretirement benefit plan obligation, net of plaintiffs' attorneys' fees		$ (6,637)
Defined contribution plan expense recognized		1,372
Defined Benefit Plan, Actuarial Gain (Loss)	$ 3,870
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Actuarial Gain (Loss)	(3,870)	(6,157)
Pension Benefits [Member] | Minimum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions to pension plan	$ 0
Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Gain on settlement of postretirement benefit plan obligation, net of plaintiffs' attorneys' fees		$ 6,637

Employee Benefit Plans (Change

Employee Benefit Plans (Change in Plan Assets and Funded Status) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actuarial loss (gain)	$ (3,870)
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Benefit Obligation, Beginning Balance	53,294	$ 48,590
Interest cost	1,430	1,863
Actuarial loss (gain)	3,870	6,157
Benefits paid	(3,235)	(3,316)
Defined Benefit Plan, Benefit Obligation, Ending Balance	55,359	53,294
Plan assets - Beginning of year	46,784	42,749
Return on plan assets	4,765	7,351
Benefits paid	(3,235)	(3,316)
Plan assets at fair value - End of year	48,314	46,784
Funded status of plans - End of year	(7,045)	(6,510)
Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Benefit Obligation, Beginning Balance	$ 601	5,370
Service cost		18
Interest cost		183
Benefits paid		(601)
Liability gain due to termination		(4,369)
Defined Benefit Plan, Benefit Obligation, Ending Balance		601
Employer contributions		601
Benefits paid		(601)
Funded status of plans - End of year		$ (601)

Employee Benefit Plans (Amounts

Employee Benefit Plans (Amounts Recognized in the Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Noncurrent liabilities	$ (7,045)	$ (6,510)
Net amount recognized at December 31	$ (7,045)	(6,510)
Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Current liabilities		(181)
Noncurrent liabilities		(420)
Net amount recognized at December 31		$ (601)

Employee Benefit Plans (Amoun_2

Employee Benefit Plans (Amounts Recognized in Accumulated Other Comprehensive Loss) (Details) - Pension Benefits [Member] - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net actuarial loss (gain)	$ 18,045	$ 17,062
Amount recognized in accumulated other comprehensive loss	$ 18,045	$ 17,062

Employee Benefit Plans (Compone

Employee Benefit Plans (Components of Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Interest cost	$ 1,430	$ 1,863
Expected return on plan assets	(2,438)	(2,218)
Amortization of unrecognized net (gain) loss	562	549
Total net periodic benefit cost	$ (446)	194
Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost		18
Interest cost		183
Amortization of prior service cost		14
Amortization of unrecognized net (gain) loss		(389)
Termination gain		(6,637)
Total net periodic benefit cost		$ (6,811)

Employee Benefit Plans (Schedul

Employee Benefit Plans (Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Gain on termination of postretirement benefit plan		$ (6,637)
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net actuarial loss (gain)	$ 1,544	1,025
Amortization of net actuarial loss (gain)	(561)	(549)
Total recognized in accumulated other comprehensive loss (gain)	$ 983	476
Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Liability gain due to termination		(4,369)
Gain on termination of postretirement benefit plan		6,637
Amortization of net actuarial loss (gain)		389
Amortization of prior service cost		(14)
Total recognized in accumulated other comprehensive loss (gain)		$ 2,643

Employee Benefit Plans (Sched_2

Employee Benefit Plans (Schedule of Expected Benefit Payments) (Details) $ in Thousands	Dec. 31, 2020USD ($)
Employee Benefit Plans [Abstract]
2021	$ 3,385
2022	3,282
2023	3,264
2024	3,231
2025	3,206
2026 through 2030	$ 15,321

Employee Benefit Plans (Sched_3

Employee Benefit Plans (Schedule of Assumptions Used) (Details)	Dec. 31, 2020	Dec. 31, 2019
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rates	2.48%	3.22%

Employee Benefit Plans (Assumpt

Employee Benefit Plans (Assumptions Used in the Measurement of Net Periodic Cost) (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate for benefit obligations	3.22%	4.36%
Expected return on plan assets	5.40%	5.40%
Rate for interest on benefit obligations	2.78%	3.96%
Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate for benefit obligations		4.34%
Rate for interest on benefit obligations		3.94%
Discount rate for service cost		4.60%

Employee Benefit Plans (Sched_4

Employee Benefit Plans (Schedule of Allocation of Plan Assets) (Details) - Pension Benefits [Member]	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Plan Assets	100.00%	100.00%
Target Allocation	100.00%
Cash and Cash Equivalents [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Plan Assets	0.00%	1.00%
Equity Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Plan Assets	56.00%	54.00%
Fixed Income Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Plan Assets	35.00%	40.00%
Real Estate [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Plan Assets	9.00%	5.00%
Minimum [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target Allocation	0.00%
Minimum [Member] | Equity Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target Allocation	45.00%
Minimum [Member] | Fixed Income Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target Allocation	30.00%
Minimum [Member] | Real Estate [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target Allocation	4.00%
Maximum [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target Allocation	5.00%
Maximum [Member] | Equity Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target Allocation	65.00%
Maximum [Member] | Fixed Income Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target Allocation	50.00%
Maximum [Member] | Real Estate [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target Allocation	6.00%

Employee Benefit Plans (Sched_5

Employee Benefit Plans (Schedule of Changes in Fair Value of Plan Assets) (Details) - Pension Benefits [Member] - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	$ 48,314	$ 46,784	$ 42,749
Fixed Income Funds [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	16,670	18,720
Large cap stock fund [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	16,033	15,546
Small cap stock fund [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	4,558	3,567
International fund [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	6,338	6,369
Real Estate Funds [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	4,576	2,339
Cash and Cash Equivalents [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	139	243
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	48,314	46,784
Fair Value, Inputs, Level 1 [Member] | Fixed Income Funds [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	16,670	18,720
Fair Value, Inputs, Level 1 [Member] | Large cap stock fund [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	16,033	15,546
Fair Value, Inputs, Level 1 [Member] | Small cap stock fund [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	4,558	3,567
Fair Value, Inputs, Level 1 [Member] | International fund [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	6,338	6,369
Fair Value, Inputs, Level 1 [Member] | Real Estate Funds [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	4,576	2,339
Fair Value, Inputs, Level 1 [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Plan Assets	$ 139	$ 243

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income tax rate	21.00%	21.00%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 0	$ 0	$ 1,310,000
Income tax provision included in expense	0	$ 0
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	238,537,000
Foreign Tax Authority [Member]
Operating Loss Carryforwards	93,000
U.S. Federal [Member]
Operating Loss Carryforwards	150,285,000
Tax Credit Carryforwards	$ 2,016,000

Income Taxes (Composition of In

Income Taxes (Composition of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Current taxes
Federal	$ (92)	$ (12)
Foreign	137
State	17	42
Current taxes	62	30
Deferred taxes
Federal	1	386
Deferred Foreign Income Tax Expense (Benefit)	136
State		(210)
Deferred taxes	137	176
Tax (benefit) expense related to a (decrease) increase in unrecognized tax benefits		(221)
Interest expense, gross of related tax effects		(100)
Total (benefit) provision	$ 199	$ (115)

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of Income Tax Rate) (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Abstract]
Statutory U.S. federal income tax rate	21.00%	21.00%
State income taxes, net of federal tax benefit	3.90%	2.90%
Valuation allowance	(23.50%)	(20.10%)
Foreign rate differential	(0.10%)	0.00%
State rate and other changes in deferred taxes	(0.40%)	(1.10%)
Federal and state credits	0.10%	0.10%
Uncertain tax positions	0.00%	1.70%
Nondeductible expenses and other	(1.40%)	(4.30%)
Effective income tax rate	(0.40%)	0.20%

Income Taxes (Components of Def

Income Taxes (Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Abstract]
Deferred tax assets, Accrued postretirement and pension benefits	$ 1,663	$ 1,541
Deferred tax liabilities, Intangible assets	(17)	(13)
Deferred tax assets, Accrued expenses	2,027	3,370
Deferred tax assets, Deferred state and local incentive revenue	1,132	1,780
Deferred tax assets, Inventory valuation	3,145	2,071
Deferred tax liabilities, Property, plant and equipment and railcars on operating leases	(2,018)	(6,295)
Deferred tax assets, Net operating loss and tax credit	48,738	34,078
Deferred tax assets, Stock-based compensation expense	1,127	1,152
Lease liability	8,086	17,326
Deferred tax assets, Other	1,135
Right of use asset	(5,543)	(14,193)
Deferred tax Liabilities, Other		(1,028)
Deferred Tax Assets, Gross, Total	67,053	61,318
Deferred Tax Liabilities, Gross, Total	(7,578)	(21,529)
Deferred Tax Assets, Valuation Allowance	(59,613)	(39,792)
Deferred tax assets, net, total	7,440	21,526
Deferred tax liabilities, net, total	(7,578)	(21,529)
Increase (decrease) in valuation allowance	$ 19,821	$ 15,342

Income Taxes (Income Tax Years

Income Taxes (Income Tax Years Subject to Examination) (Details)	12 Months Ended
	Dec. 31, 2020
U.S. Federal [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2018
Pennsylvania [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2001
Texas [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2018
Illinois [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2010
Virginia [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2017
Colorado [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2010
Indiana [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2017
Nebraska [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2016
Alabama [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2016
China [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2017
Mexico [Member]
Income Tax Contingency [Line Items]
Open Tax Year	2020

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 1,034	$ 1,225
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	988
Fair value of stock awards	$ 138	$ 293
Remaining requisite service period	18 months
Time-Vested Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award contractual term	10 years
Stock options exercised, shares		0	0
Unearned compensation related to options	$ 186
Remaining service period	13 months
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award contractual term	10 years
The 2005 Long Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, Number of Shares Authorized	2,459,616
Shares available for grant	309,104
The 2018 Long Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award, Number of Shares Authorized	2,800,000
Shares available for grant	1,364,424
Minimum [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Vesting Period	1 year
Minimum [Member] | Time-Vested Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Vesting Period	1 year
Maximum [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Vesting Period	3 years
Maximum [Member] | Time-Vested Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Vesting Period	3 years

Stock-Based Compensation (Valua

Stock-Based Compensation (Valuation Assumptions, Options) (Details) - Time-Vested Stock Options [Member]	12 Months Ended
	Dec. 31, 2020$ / shares
4/23/2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2019
Grant Date	Apr. 23, 2019
Expected Life	6 years
Expected Volatility	44.87%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	2.40%
Fair Value Per Award	$ 3.50
1/14/2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2019
Grant Date	Jan. 14, 2019
Expected Life	6 years
Expected Volatility	44.87%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	2.57%
Fair Value Per Award	$ 3.43
1/12/2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2018
Grant Date	Jan. 12, 2018
Expected Life	6 years
Expected Volatility	44.25%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	2.42%
Fair Value Per Award	$ 7.57

Stock-Based Compensation (Optio

Stock-Based Compensation (Option Activity) (Details) - Time-Vested Stock Options [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding, Outstanding at the beginning of the year (shares)	313,317	208,426
Options Outstanding, Granted (shares)		255,009
Options Outstanding, Exercised (shares)		0	0
Options Outstanding, Forfeited or expired (shares)	(101,956)	(150,118)
Options Outstanding, Outstanding at the end of the year (shares)	211,361	313,317	208,426
Options Outstanding, Exercisable at the end of the year (shares)	103,458	82,964
Weighted-Average Exercise Price, Outstanding at the beginning of the year (per share)	$ 12.70	$ 21.47
Weighted-Average Exercise Price, Granted (per share)		7.43
Weighted-Average Exercise Price, Forfeited or expired (per share)	14.81	15.93
Weighted-Average Exercise Price, Outstanding at the end of the year (per share)	11.68	12.70	$ 21.47
Weighted-Average Exercise Price, Exercisable at the end of the year (per share)	$ 14.93	$ 23.01

Stock-Based Compensation (Share

Stock-Based Compensation (Shares Outstanding) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Time-Vested Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding (shares)	211,361	313,317	208,426
Vested or expected to vest (shares)	211,361
exercisable (shares)	103,458	82,964
Weighted-Average Remaining Contractual Term, Options Outstanding (in years)	7 years
Weighted-Average Remaining Contractual Term, Vested or expected to vest (in years)	7 years
Weighted-Average Remaining Contractual Term, Options exercisable (in years)	6 years 1 month 6 days
Weighted Average Exercise Price, Options outstanding (per share)	$ 11.68	$ 12.70	$ 21.47
Weighted Average Exercise Price, Vested or expected to vest (per share)	11.68
Weighted-Average Exercise Price, Options exercisable (per share)	$ 14.93	$ 23.01
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding (shares)	853,967
Vested or expected to vest (shares)	853,937
Weighted-Average Remaining Contractual Term, Options Outstanding (in years)	9 years 1 month 6 days
Weighted-Average Remaining Contractual Term, Vested or expected to vest (in years)	9 years 1 month 6 days
Weighted Average Exercise Price, Options outstanding (per share)	$ 1.69
Weighted Average Exercise Price, Vested or expected to vest (per share)	$ 1.69
Aggregate Intrinsic Value, Options outstanding	$ 619,728
Aggregate Intrinsic Value, Vested or expected to vest	$ 619,725

Stock-Based Compensation (Val_2

Stock-Based Compensation (Valuation Assumptions) (Details) - Stock Appreciation Rights (SARs) [Member]	12 Months Ended
	Dec. 31, 2020$ / shares
1/24/2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2020
Grant Date	Jan. 24, 2020
Expected Life	5 years 1 month 6 days
Expected Volatility	66.33%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	0.37%
Fair Value Per Award	$ 1.52
3/9/2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2020
Grant Date	Mar. 9, 2020
Expected Life	5 years 2 months 12 days
Expected Volatility	66.06%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	0.38%
Fair Value Per Award	$ 1.61
9/14/2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2020
Grant Date	Sep. 14, 2020
Expected Life	5 years 8 months 12 days
Expected Volatility	64.76%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	0.44%
Fair Value Per Award	$ 1.45
11/30/2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2020
Grant Date	Nov. 30, 2020
Expected Life	5 years 10 months 24 days
Expected Volatility	64.06%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	0.46%
Fair Value Per Award	$ 1.34

Stock-Based Compensation (SAR A

Stock-Based Compensation (SAR Activity) (Details) - Stock Appreciation Rights (SARs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at the beginning of the year
Granted	1,164,464
Forfeited or expired	310,497
Outstanding at the end of the year	853,967
Weighted-Average Grant Date Fair Value, Nonvested at the beginning of the year (per share)
Weighted Average Grant Date Fair Value, Granted (per share)	1.68
Weighted Average Grant Date Fair Value, Forfeited or expired (per share)	1.64
Weighted-Average Grant Date Fair Value, Nonvested at the end of the year (per share)		$ 1.69

Stock-Based Compensation (Nonve

Stock-Based Compensation (Nonvested Restricted Shares) (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Oustanding at the beginning of the year (shares)	327,345	133,462
Granted (shares)	872,494	293,309
Vested (shares)	(73,111)	(40,696)
Forfeited (shares)	(277,005)	(58,730)
Outstanding at the end of the year (shares)	849,723	327,345
Expected to vest (shares)	849,723	327,345
Weighted-Average Grant Date Fair Value, Nonvested at the beginning of the year (per share)	$ 8.49	$ 16.12
Weighted Average Grant Date Fair Value, Granted (per share)	1.43	6.75
Weighted Average Grant Date Fair Value, Vested (per share)	8.18	16.89
Weighted Average Grant Date Fair Value, Forfeited or expired (per share)	3.63	11.27
Weighted-Average Grant Date Fair Value, Nonvested at the end of the year (per share)	2.86	8.49
Weighted Average Grant Date Fair Value, Expected to vest (per share)	$ 2.86	$ 8.49

Risks and Contingencies (Detail

Risks and Contingencies (Details) - Commercial Dispute [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)plaintiff	Dec. 31, 2019USD ($)
Loss Contingencies [Line Items]
Number of customers involved in litigation | plaintiff	1
Amount awarded in litigation	$ 7,500
Cash paid in litigation settlement	1,000	$ 3,500
Litigation settlement payable	$ 3,000
Settlement payment term	18 months

Earnings Per Share (Narrative)

Earnings Per Share (Narrative) (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Anti-dilutive common shares excluded from computation of earnings per share amount	1,078,409	659,678

Earnings Per Share (Weighted Av

Earnings Per Share (Weighted Average Common Shares Outstanding) (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Weighted average common shares outstanding	12,881,403	12,352,142
Issuance of warrants	551,025
Weighted average common shares outstanding (shares)	13,432,428	12,352,142
Weighted average diluted common shares outstanding (shares)	13,432,428	12,352,142

Revenue Sources and Concentra_3

Revenue Sources and Concentration of Sales (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenues	$ 108,447	$ 229,958
Sales Revenue, Net [Member] | Customers Outside of US [Member]
Revenues	$ 1,350	$ 6,693
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Largest Customer [Member]
Concentration Risk, Percentage	44.00%	15.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Second Largest Customer [Member]
Concentration Risk, Percentage	21.00%	12.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Third Largest Customer [Member]
Concentration Risk, Percentage	12.00%	12.00%

Revenue Sources and Concentra_4

Revenue Sources and Concentration of Sales (Schedule of Revenue Recognition) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	$ 104,052	$ 223,506
Leasing revenues	4,395	6,452
Total revenues	108,447	229,958
Railcar Sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	94,455	212,716
Parts Sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	$ 9,597	10,699
Other sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers		$ 91

Segment Information (Narrative)

Segment Information (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020segment
Segment Information [Abstract]
Number of Operating Segments	2
Number of Reportable Segments	1

Segment Information (Schedule o

Segment Information (Schedule of Segment Reporting Information, by Segment) (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues		$ 108,447	$ 229,958
Operating (Loss) Income		(80,593)	(75,602)
Loss on change in fair market value of warrant liability	$ 3,657	3,657
Consolidated other income		576	858
Loss before income taxes		(85,899)	(75,353)
Restructuring and impairment charges		18,325	22,371
Manufacturing [Member]
Segment Reporting Information [Line Items]
Restructuring and impairment charges		17,775
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Restructuring and impairment charges		550
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues		108,447	229,958
Operating (Loss) Income		(80,593)	(75,602)
Consolidated interest expense		(2,225)	(609)
Loss on change in fair market value of warrant liability		3,657
Consolidated other income		576	858
Loss before income taxes		(85,899)	(75,353)
Depreciation and amortization		9,202	12,400
Capital expenditures		9,849	5,573
Operating Segments [Member] | Manufacturing [Member]
Segment Reporting Information [Line Items]
Revenues		98,706	219,064
Operating (Loss) Income		(59,031)	(53,501)
Depreciation and amortization		8,434	11,622
Capital expenditures		8,715	5,261
Operating Segments [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Revenues		9,741	10,894
Operating (Loss) Income		(21,562)	(22,101)
Depreciation and amortization		768	778
Capital expenditures		$ 1,134	$ 312

Segment Information (Reconcilia

Segment Information (Reconciliation of Assets from Segment to Consolidated) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Consolidated income taxes receivable	$ 27	$ 535
Total assets	182,742	245,202
Operating Segments [Member]
Segment Reporting Information [Line Items]
Total operating assets	182,715	244,188
Consolidated income taxes receivable	27	1,014
Total assets	182,742	245,202
Operating Segments [Member] | Manufacturing [Member]
Segment Reporting Information [Line Items]
Total operating assets	114,669	156,859
Operating Segments [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Total operating assets	$ 68,046	$ 87,329

Segment Information (Geographic

Segment Information (Geographic Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 108,447	$ 229,958
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues	108,447	229,958
Long-Lived Assets	69,110	133,971
Operating Segments [Member] | United States [Member]
Segment Reporting Information [Line Items]
Revenues	108,447	229,958
Long-Lived Assets	48,126	132,825
Operating Segments [Member] | Mexico [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	$ 20,984	$ 1,146

Acquisition (Details)

Acquisition (Details) - USD ($) $ / shares in Units, $ in Thousands	Oct. 16, 2020	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Payments of Merger Related Costs, Financing Activities			$ 172
Common Stock, Par or Stated Value Per Share			$ 0.01	$ 0.01
FCA-Fasemex, LLC [Member]
Business Acquisition [Line Items]
Percent acquired	50.00%
Payments of Merger Related Costs, Financing Activities	$ 173
Shares issued	2,257,234
Common Stock, Par or Stated Value Per Share	$ 0.01
Fair value of shares	$ 3,237
Term			3 years
Each JV Company [Member]
Business Acquisition [Line Items]
Joint Venture Ownership Percentage		50.00%
Minimum [Member] | FCA-Fasemex, LLC [Member]
Business Acquisition [Line Items]
Percentage of shares			5.00%