BWX (BWXT) 10-Q 12 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 31, 2013
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Trading Symbol	'BWC	'
Entity Registrant Name	'Babcock & Wilcox Co	'
Entity Central Index Key	'0001486957	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	110,797,781

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
ASSETS	'	'
Cash and cash equivalents	$219,828	$383,547
Restricted cash and cash equivalents	46,292	60,961
Investments	45,837	88,769
Accounts receivable - trade, net	414,984	364,960
Accounts receivable - other	64,356	61,682
Contracts in progress	379,510	316,518
Inventories	113,895	124,218
Deferred income taxes	100,147	78,573
Other current assets	45,312	41,858
Total Current Assets	1,430,161	1,521,086
Property, Plant and Equipment	1,111,538	1,099,040
Less accumulated depreciation	667,597	652,019
Net Property, Plant and Equipment	443,941	447,021
Investments	4,288	4,090
Goodwill	281,205	280,780
Deferred Income Taxes	213,400	227,215
Investments in Unconsolidated Affiliates	201,789	186,354
Intangible Assets	82,383	87,686
Other Assets	82,497	86,123
TOTAL	2,739,664	2,840,355
LIABILITIES AND STOCKHOLDERS' EQUITY	'	'
Notes payable and current maturities of long-term debt	4,793	4,062
Accounts payable	268,256	264,798
Accrued employee benefits	165,534	186,495
Accrued liabilities - other	72,325	57,991
Advance billings on contracts	395,251	472,287
Accrued warranty expense	67,492	83,682
Income taxes payable	18,113	9,973
Total Current Liabilities	991,764	1,079,288
Long-Term Debt	276	430
Accumulated Postretirement Benefit Obligation	66,364	71,208
Environmental Liabilities	48,186	46,497
Pension Liability	532,805	579,165
Other Liabilities	59,715	60,851
Commitments and Contingencies (Note 5)	'	'
Stockholders' Equity:	'	'
Common stock, par value $0.01 per share, authorized 325,000,000 shares; issued 120,361,748 and 119,608,026 shares at September 30, 2013 and December 31, 2012, respectively	1,204	1,196
Preferred stock, par value $0.01 per share, authorized 75,000,000 shares; No shares issued	'	'
Capital in excess of par value	740,143	713,257
Retained earnings	502,468	349,063
Treasury stock at cost, 9,542,087 and 4,372,143 shares at September 30, 2013 and December 31, 2012, respectively	-251,997	-109,809
Accumulated other comprehensive income	30,317	32,728
Stockholders' Equity - The Babcock & Wilcox Company	1,022,135	986,435
Noncontrolling interest	18,419	16,481
Total Stockholders' Equity	1,040,554	1,002,916
TOTAL	$2,739,664	$2,840,355

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]	'	'
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	325,000,000	325,000,000
Common stock, shares issued	120,361,748	119,608,026
Preferred stock, par value	$0.01	$0.01
Preferred stock, shares authorized	75,000,000	75,000,000
Preferred stock, shares issued	0	0
Treasury stock at cost, shares	9,542,087	4,372,143

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Revenues	$774,834	$807,586	$2,466,393	$2,426,063
Costs and Expenses:	'	'	'	'
Cost of operations	578,394	603,876	1,884,134	1,787,311
Research and development costs	23,787	27,893	52,970	91,079
Losses on asset disposals and impairments - net	1,258	2,620	1,345	1,738
Selling, general and administrative expenses	102,576	103,343	313,113	313,629
Special charges for restructuring activities	4,849	'	25,504	'
Total Costs and Expenses	710,864	737,732	2,277,066	2,193,757
Equity in Income of Investees	18,151	14,546	51,713	48,590
Operating Income	82,121	84,400	241,040	280,896
Other Income (Expense):	'	'	'	'
Interest income	480	417	1,135	1,154
Interest expense	-631	-996	-2,238	-2,771
Other - net	-533	-27,306	1,878	-24,007
Total Other Income (Expense)	-684	-27,885	775	-25,624
Income before Provision for Income Taxes	81,437	56,515	241,815	255,272
Provision for Income Taxes	24,416	7,259	70,217	74,611
Net Income	57,021	49,256	171,598	180,661
Net Loss Attributable to Noncontrolling Interest	3,425	2,187	8,892	7,963
Net Income Attributable to The Babcock & Wilcox Company	$60,446	$51,443	$180,490	$188,624
Basic:	'	'	'	'
Net Income Attributable to The Babcock & Wilcox Company	$0.54	$0.43	$1.61	$1.59
Diluted:	'	'	'	'
Net Income Attributable to The Babcock & Wilcox Company	$0.54	$0.43	$1.60	$1.58
Shares used in the computation of earnings per share (Note 10):	'	'	'	'
Basic	110,931,376	118,843,829	112,309,170	118,582,544
Diluted	111,749,381	119,452,881	113,049,700	119,189,977

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement Of Partners Capital [Abstract]	'	'	'	'
Net Income	$57,021	$49,256	$171,598	$180,661
Other Comprehensive Income:	'	'	'	'
Currency translation adjustments	5,238	10,283	-2,330	2,294
Derivative financial instruments:	'	'	'	'
Unrealized gains (losses) arising during the period, net of tax benefit (provision) of $(338), $(1,618), $1,004, and $(874), respectively	928	4,367	-2,940	2,595
Reclassification adjustment for (gains) losses included in net income, net of tax provision (benefit) of $158, $798, $(671), and $730, respectively	-436	-2,358	1,853	-2,074
Amortization of benefit plan costs, net of tax benefit of $(264), $(332), $(782), and $(855), respectively	490	642	1,483	1,679
Investments:	'	'	'	'
Unrealized gains arising during the period, net of tax provision of $(42), $0, $(48), and $0, respectively	75	172	203	376
Reclassification adjustment for gains included in net income, net of tax provision of $2, $0, $5, and $0, respectively	-4	-14	-725	-17
Other Comprehensive Income (Loss)	6,291	13,092	-2,456	4,853
Total Comprehensive Income	63,312	62,348	169,142	185,514
Comprehensive Loss Attributable to Noncontrolling Interest	3,466	2,169	8,937	7,960
Comprehensive Income Attributable to The Babcock & Wilcox Company	$66,778	$64,517	$178,079	$193,474

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement Of Partners Capital [Abstract]	'	'	'	'
Tax benefit (provision) of unrealized gains (losses) on derivative financial instruments	($338)	($1,618)	$1,004	($874)
Tax (benefit) provision on reclassification adjustment for (gains) losses on derivative financial instruments	158	798	-671	730
Tax benefit of amortization of benefit plan costs	-264	-332	-782	-855
Tax benefit (provision) of unrealized (losses) gains	-42	0	-48	0
Tax provision on reclassification adjustment for gain on investment	$2	$0	$5	$0

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock [Member]	Capital In Excess of Par Value [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Stockholders' Equity [Member]	Non-Controlling Interest [Member]
In Thousands, except Share data
Balance at Dec. 31, 2011	$834,973	$1,185	$676,952	$130,890	$26,826	($10,059)	$825,794	$9,179
Balance, Shares at Dec. 31, 2011	'	118,458,911	'	'	'	'	'	'
Net Income	180,661	'	'	188,624	'	'	188,624	-7,963
Amortization of benefit plan costs	1,679	'	'	'	1,679	'	1,679	'
Gain on investments	359	'	'	'	359	'	359	'
Translation adjustments	2,294	'	'	'	2,291	'	2,291	3
Gain on derivatives	521	'	'	'	521	'	521	'
Exercise of stock options	3,915	2	3,913	'	'	'	3,915	'
Exercise of stock options, Shares	'	217,848	'	'	'	'	'	'
Contributions to thrift plan	9,892	4	9,888	'	'	'	9,892	'
Contributions to thrift plan, shares	'	395,838	'	'	'	'	'	'
Shares placed in treasury	-2,954	'	'	'	'	-2,954	-2,954	'
Stock-based compensation charges	13,555	3	13,552	'	'	'	13,555	'
Stock-based compensation charges, Shares	'	335,487	'	'	'	'	'	'
Contribution of in-kind services	13,477	'	'	'	'	'	'	13,477
Distributions to noncontrolling interests	-394	'	'	'	'	'	'	-394
Balance at Sep. 30, 2012	1,057,978	1,194	704,305	319,514	31,676	-13,013	1,043,676	14,302
Balance, Shares at Sep. 30, 2012	'	119,408,084	'	'	'	'	'	'
Balance at Dec. 31, 2012	1,002,916	1,196	713,257	349,063	32,728	-109,809	986,435	16,481
Balance, Shares at Dec. 31, 2012	119,608,026	119,608,026	'	'	'	'	'	'
Net Income	171,598	'	'	180,490	'	'	180,490	-8,892
Dividends declared	-27,085	'	'	-27,085	'	'	-27,085	'
Amortization of benefit plan costs	1,483	'	'	'	1,483	'	1,483	'
Gain on investments	-522	'	'	'	-522	'	-522	'
Translation adjustments	-2,330	'	'	'	-2,285	'	-2,285	-45
Gain on derivatives	-1,087	'	'	'	-1,087	'	-1,087	'
Exercise of stock options	3,803	3	3,800	'	'	'	3,803	'
Exercise of stock options, Shares	'	187,845	'	'	'	'	'	'
Contributions to thrift plan	10,019	3	10,016	'	'	'	10,019	'
Contributions to thrift plan, shares	'	345,037	'	'	'	'	'	'
Shares placed in treasury	-142,188	'	'	'	'	-142,188	-142,188	'
Stock-based compensation charges	13,072	2	13,070	'	'	'	13,072	'
Stock-based compensation charges, Shares	'	220,840	'	'	'	'	'	'
Contribution of in-kind services	11,289	'	'	'	'	'	'	11,289
Distributions to noncontrolling interests	-414	'	'	'	'	'	'	-414
Balance at Sep. 30, 2013	$1,040,554	$1,204	$740,143	$502,468	$30,317	($251,997)	$1,022,135	$18,419
Balance, Shares at Sep. 30, 2013	120,361,748	120,361,748	'	'	'	'	'	'

CONDENSED_CONSOLIDATED_STATEME4

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) (USD $)	9 Months Ended
	Sep. 30, 2013
Statement Of Stockholders Equity [Abstract]	'
Dividends declared per share	$0.24

CONDENSED_CONSOLIDATED_STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net Income	$171,598	$180,661
Non-cash items included in net income:	'	'
Depreciation and amortization	51,341	52,818
Income of investees, net of dividends	-18,419	-26,455
Losses on asset disposals and impairments	1,345	1,738
Impairment of USEC investment	'	27,000
Recognition of uncertain tax positions	'	-25,305
In-kind research and development costs	11,289	13,477
Amortization of pension and postretirement costs	2,265	2,531
Stock-based compensation expense	13,072	13,555
Excess tax benefits from stock-based compensation	-64	-1,441
Changes in assets and liabilities, net of effects of acquisitions:	'	'
Accounts receivable	-44,663	-61,828
Contracts in progress and advance billings on contracts	-140,862	-104,832
Accounts payable	5,305	37,631
Inventories	10,559	-24,727
Current and deferred income taxes	-1,284	44,099
Accrued and other current liabilities	-3,588	-19,024
Pension liability, accumulated postretirement benefit obligation and accrued employee benefits	-69,842	-178,953
Other, net	5,921	-10,182
NET CASH USED IN OPERATING ACTIVITIES	-6,027	-79,237
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Decrease (Increase) in restricted cash and cash equivalents	14,669	-752
Purchases of property, plant and equipment	-45,288	-58,780
Proceeds from sale of unconsolidated affiliate	'	2,091
Purchase of intangible assets	-2,200	'
Purchases of available-for-sale securities	-79,747	-234,577
Sales and maturities of available-for-sale securities	122,677	163,203
Investment in equity and cost method investees	-2,807	-6,437
Proceeds from asset disposals	586	149
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	7,890	-135,103
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Payment of short-term borrowing and long-term debt	-157	-4,592
Increase in short-term borrowing	649	2,532
Payment of debt issuance costs	'	-4,850
Repurchase of common shares	-140,143	'
Dividends paid to common shareholders	-27,082	'
Excess tax benefits from stock-based compensation	64	1,441
Exercise of stock options	3,756	2,474
Other	-414	-395
NET CASH USED IN FINANCING ACTIVITIES	-163,327	-3,390
EFFECTS OF EXCHANGE RATE CHANGES ON CASH	-2,255	2,820
NET DECREASE IN CASH AND CASH EQUIVALENTS	-163,719	-214,910
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	383,547	415,209
CASH AND CASH EQUIVALENTS AT END OF PERIOD	219,828	200,299
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:	'	'
Income taxes (net of refunds)	70,602	61,617
SCHEDULE OF NONCASH INVESTING ACTIVITY:	'	'
Accrued capital expenditures included in accounts payable	$6,040	$5,406

BASIS_OF_PRESENTATION_AND_SIGN

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
	We have presented our condensed consolidated financial statements in U.S. Dollars in accordance with the interim reporting requirements of Form 10-Q and Rule 10-01 of Regulation S-X. Certain financial information and disclosures normally included in our financial statements prepared annually in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted. Readers of these financial statements should, therefore, refer to the consolidated and combined financial statements and notes in our annual report on Form 10-K for the year ended December 31, 2012 (our “2012 10-K”). We have included all adjustments, in the opinion of management, consisting only of normal recurring adjustments, necessary for a fair presentation.
	We use the equity method to account for investments in entities that we do not control, but over which we have the ability to exercise significant influence. We generally refer to these entities as “joint ventures.” We have eliminated all intercompany transactions and accounts. We have reclassified certain amounts previously reported to conform to the presentation at September 30, 2013 and for the three and nine months ended September 30, 2013. We present the notes to our condensed consolidated financial statements on the basis of continuing operations, unless otherwise stated.
	Unless the context otherwise indicates, “we,” “us” and “our” mean The Babcock & Wilcox Company (“B&W”) and its consolidated subsidiaries.
	Reporting Segments
	We operate in five reportable segments: Power Generation, Nuclear Operations, Technical Services, Nuclear Energy and mPower. Our reportable segments at September 30, 2013 reflect changes we made during the first quarter of 2013 in the manner in which our segment operating information is reported for purposes of assessing operating performance and allocating resources. Prior to 2013, we reported four segments: Power Generation, Nuclear Operations, Technical Services and Nuclear Energy. Our small modular nuclear reactor business, previously included in our Nuclear Energy segment, is now being reported as a separate segment, mPower. The change in our reportable segments had no impact on our previously reported results of operations, financial condition or cash flows. We have applied the change in reportable segments to previously reported historical financial information and disclosures included in this report. Our reportable segments are further described as follows:
		•		Our Power Generation segment supplies boilers fired with fossil fuels, such as coal, oil and natural gas, or renewable fuels such as biomass and municipal solid waste. In addition, we supply environmental equipment and components and related services to customers in different regions around the world. This segment owns or leases manufacturing facilities in the U.S., Canada, Denmark, Germany, Mexico, China and Scotland. We design, engineer, manufacture, supply, construct and service large utility and industrial power generation systems, including boilers used to generate steam in electric power plants, pulp and paper making, chemical and process applications and other industrial uses. We also provide the same complement of services for our renewable portfolio of boiler technology, which includes biomass fired, waste-to-energy and concentrated solar energy for steam generating solutions. In addition, this segment is a technological leader in providing cost-effective and efficient air pollution control solutions and material handling systems. We have successfully developed advanced technologies to control nitrogen oxides, sulfur dioxide, fine particulate, mercury, acid gases and other hazardous air emissions. In addition, our Power Generation segment offers a variety of construction services for the entire balance of plant, from large steam generation or environmental equipment projects, to cogeneration and combined-cycle installations. This segment also offers a full suite of aftermarket services. Our Power Generation segment’s full-scope boiler, environmental and auxiliary equipment retrofits, upgrades and services improve plant performance and efficiency and increase the reliability of vital steam generating assets.
		•		Our Nuclear Operations segment manufactures naval nuclear reactors for the U.S. Department of Energy (“DOE”)/National Nuclear Security Administration’s (“NNSA”) Naval Nuclear Propulsion Program, which in turn supplies them to the U.S. Navy for use in submarines and aircraft carriers. Through this segment, we own and operate manufacturing facilities located in Lynchburg, Virginia; Mount Vernon, Indiana; Euclid, Ohio; Barberton, Ohio; and Erwin, Tennessee. The Barberton and Mount Vernon locations specialize in the design and manufacture of heavy components. These two locations are N-Stamp certified by the American Society of Mechanical Engineers (“ASME”), making them two of only a few North American suppliers of large, heavy-walled nuclear components and vessels. The Euclid facility, which is also ASME N-Stamp certified, fabricates electro-mechanical equipment for the U.S. Government, and performs design, manufacturing, inspection, assembly and testing activities. The Lynchburg operations fabricate fuel-bearing precision components that range in weight from a few grams to hundreds of tons. In-house capabilities also include wet chemistry uranium processing, advanced heat treatment to optimize component material properties and a controlled, clean-room environment with the capacity to assemble railcar-size components. Fuel for the naval nuclear reactors is provided by Nuclear Fuel Services, Inc. (“NFS”), one of our wholly owned subsidiaries. Located in Erwin, NFS also converts Cold War-era government stockpiles of highly enriched uranium into material suitable for further processing into commercial nuclear reactor fuel.
		•		Our Technical Services segment provides various services to the U.S. Government, including uranium processing, environmental site restoration services and management and operating services for various U.S. Government-owned facilities. These services are provided to the DOE, including the NNSA, the Office of Nuclear Energy, the Office of Science, the Department of Defense and the Office of Environmental Management. Through this segment we deliver products and management solutions to nuclear operations and high-consequence manufacturing facilities. A significant portion of this segment’s operations are conducted through joint ventures.
		•		Our Nuclear Energy segment supplies commercial nuclear steam generators and components to nuclear utility customers. B&W has supplied the nuclear industry with more than 1,300 large, heavy components worldwide. This segment is the only heavy nuclear component, N-Stamp certified manufacturer in North America. Our Nuclear Energy segment fabricates pressure vessels, reactors, steam generators, heat exchangers and other auxiliary equipment. This segment also provides specialized engineering services that include structural component design, 3-D thermal-hydraulic engineering analysis, weld and robotic process development and metallurgy and materials engineering. Our Nuclear Energy segment also provides power plant construction and management and maintenance services. In addition, this segment offers services for nuclear steam generators and balance of plant equipment, as well as nondestructive examination and tooling/repair solutions for other plant systems and components.
		•		Our mPower segment is actively designing the B&W mPowerTM reactor, a small modular reactor (“SMR”) design generally based on proven light-water nuclear technology and able to operate for four years without refueling. Through our majority-owned joint venture, Generation mPower LLC (“GmP”), we are developing the associated mPower Plant power generating facility, which will use two B&W mPowerTM reactors to generate 360 MWe within an advanced passively safe and secure plant architecture. As part of this initiative, we have been selected as the sole recipient to date to receive funding pursuant to a Cooperative Agreement with the DOE under its Small Modular Reactor Licensing Technical Support Program (“Funding Program”). This Funding Program provides financial assistance for our mPower Plant design engineering and licensing activities supporting the planned first mPower Plant commercial operation date by 2022.
	See Note 9 for further information regarding our segments.
	Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013. For further information, refer to the consolidated and combined financial statements and the related footnotes included in our 2012 10-K.
	Contracts and Revenue Recognition
	We generally recognize contract revenues and related costs on a percentage-of-completion method for individual contracts or combinations of contracts based on work performed, man hours or a cost-to-cost method, as applicable to the product or activity involved. We recognize estimated contract revenue and resulting income based on the measurement of the extent of progress completion as a percentage of the total project. Certain costs may be excluded from the cost-to-cost method of measuring progress, such as significant costs for materials and major third-party subcontractors, if it appears that such exclusion would result in a more meaningful measurement of actual contract progress and resulting periodic allocation of income. We include revenues and related costs so recorded, plus accumulated contract costs that exceed amounts invoiced to customers under the terms of the contracts, in contracts in progress. We include in advance billings on contracts, billings that exceed accumulated contract costs and revenues and costs recognized under the percentage-of-completion method. Most long-term contracts contain provisions for progress payments. Our unbilled receivables do not contain an allowance for credit losses as we expect to invoice customers and collect all amounts for unbilled revenues. We review contract price and cost estimates periodically as the work progresses and reflect adjustments proportionate to the percentage-of-completion in income in the period when those estimates are revised. For all contracts, if a current estimate of total contract cost indicates a loss on a contract, the projected loss is recognized in full when determined.
	For contracts as to which we are unable to estimate the final profitability except to assure that no loss will ultimately be incurred, we recognize equal amounts of revenue and cost until the final results can be estimated more precisely. For these deferred profit recognition contracts, we recognize revenue and cost equally and only recognize gross margin when probable and reasonably estimable, which we generally determine to be when the contract is approximately 70% complete. We treat long-term construction contracts that contain such a level of risk and uncertainty that estimation of the final outcome is impractical, except to assure that no loss will be incurred, as deferred profit recognition contracts.
	Our policy is to account for fixed-price contracts under the completed-contract method if we believe that we are unable to reasonably forecast cost to complete at start-up. Under the completed-contract method, income is recognized only when a contract is completed or substantially complete.
	For parts orders and certain aftermarket services activities, we recognize revenues as goods are delivered and work is performed.
	Variations from estimated contract performance could result in material adjustments to operating results for any fiscal quarter or year. We include claims for extra work or changes in scope of work to the extent of costs incurred in contract revenues when we believe collection is probable.
	In the nine months ended September 30, 2013, we recorded contract losses totaling $30.2 million for additional estimated costs to complete a project in our Power Generation segment. These losses are in addition to contract losses recorded for this project during 2012. In May 2012, we entered into an agreement with a customer of a Nuclear Energy project to settle contract claims resulting in recognition of revenues totaling approximately $18.4 million for the nine months ended September 30, 2012.
	Some of our contracts contain certain provisions that require us to pay liquidated damages if we are responsible for the failure to meet specified contractual milestone dates and the applicable customer asserts a claim under those provisions. These contracts define the conditions and timing under which our customers may make claims against us for liquidated damages. In the majority of cases in which we have had potential exposure for liquidated damages, such damages ultimately were determined not to be caused by our actions or were not otherwise asserted by our customers. Accordingly, we do not accrue liabilities for liquidated damages unless probable and estimable. As of September 30, 2013, we had not accrued for approximately $3.0 million of potential liquidated damages that are reasonably possible to be asserted based on our current expectations of the time to complete a certain project.
	Comprehensive Income
	The components of accumulated other comprehensive income included in stockholders’ equity are as follows:
			September 30,			December 31,
			2013			2012
			(In thousands)
	Currency translation adjustments		$	38,614		$	40,899
	Net unrealized gain on investments			75			597
	Net unrealized gain on derivative financial instruments			1,016			2,103
	Unrecognized prior service cost on benefit obligations			(9,388	)		(10,871	)
	Accumulated other comprehensive income		$	30,317		$	32,728
	The amounts reclassified out of accumulated other comprehensive income by component and the affected condensed consolidated statements of income line items are as follows:
			Three Months Ended						Nine Months Ended
			September 30,						September 30,
			2013			2012			2013			2012
	Accumulated Other Comprehensive Income		(In thousands)						(In thousands)						Line Item Presented
	Component Recognized
	Realized (losses) gains on derivative financial instruments		$	(421	)	$	527		$	(1,573	)	$	(335	)	Revenues
				977			2,698			(1,029	)		3,110		Cost of operations
				38			(69	)		78			29		Other-net
				594			3,156			(2,524	)		2,804		Total before tax
				(158	)		(798	)		671			(730	)	Provision for Income Taxes
			$	436		$	2,358		$	(1,853	)	$	2,074		Net Income
	Amortization of prior service cost on benefit obligations		$	(705	)	$	(943	)	$	(2,116	)	$	(2,437	)	Cost of operations
				(49	)		(31	)		(149	)		(97	)	Selling, general and administrative expenses
				(754	)		(974	)		(2,265	)		(2,534	)	Total before tax
				264			332			782			855		Provision for Income Taxes
			$	(490	)	$	(642	)	$	(1,483	)	$	(1,679	)	Net Income
	Realized gain on investments		$	6		$	14		$	730		$	17		Other-net
				(2	)		—			(5	)		—		Provision for Income Taxes
			$	4		$	14		$	725		$	17		Net Income
	Total reclassification for the period		$	(50	)	$	1,730		$	(2,611	)	$	412
	Inventories
	The components of inventories are as follows:
			September 30,			December 31,
			2013			2012
			(In thousands)
	Raw materials and supplies		$	87,832		$	98,428
	Work in progress			8,744			7,956
	Finished goods			17,319			17,834
	Total inventories		$	113,895		$	124,218
	Restricted Cash and Cash Equivalents
	At September 30, 2013, we had restricted cash and cash equivalents totaling approximately $49.3 million, $3.3 million of which was held in restricted foreign accounts, $3.0 million of which was held for future decommissioning of facilities (which we include in other assets on our condensed consolidated balance sheets), $43.0 million of which was held to meet reinsurance reserve requirements of our captive insurer (in lieu of long-term investments).
Warranty Expense
We accrue estimated expense included in cost of operations on our condensed consolidated statements of income to satisfy the expected cost of contractual warranty requirements when we recognize the associated revenue on the related contracts. In addition, we record specific provisions or reductions when we expect the actual warranty costs to significantly differ from the accrued estimates. Such changes could have a material effect on our consolidated financial condition, results of operations and cash flows.
The following summarizes the changes in the carrying amount of our accrued warranty expense:
		Nine Months Ended
		September 30,
		2013			2012
		(In thousands)
Balance at beginning of period		$	83,682		$	97,209
Additions			13,555			16,692
Expirations and other changes			(13,283	)		(14,741	)
Payments			(15,957	)		(8,103	)
Currency translation			(505	)		499
Balance at end of period		$	67,492		$	91,556
Research and Development
Our research and development activities are related to the development and improvement of new and existing products and equipment, as well as conceptual and engineering evaluations for translation into practical applications. We charge costs of research and development unrelated to specific contracts as incurred. Substantially all of these costs are in our Power Generation and mPower segments, the majority of which are related to the development of our B&W mPowerTM reactor and the associated mPower Plant.
During the three and nine months ended September 30, 2013, we recognized $3.9 million and $11.3 million, respectively, of non-cash in-kind research and development costs as compared to $4.8 million and $13.5 million during the three and nine months ended September 30, 2012. These costs are related to services contributed by our minority partner to GmP, our majority-owned subsidiary formed in 2011 to oversee the program to develop the mPower Plant based on B&W mPowerTM technology.
On April 12, 2013, Babcock & Wilcox mPower, Inc., a wholly owned subsidiary of B&W, entered into a Cooperative Agreement establishing the terms and conditions of a funding award totaling $150 million under the DOE’s Funding Program. This cost-sharing award requires us to use the DOE funds to cover first-of-a-kind engineering costs associated with SMR design certification and licensing efforts. The DOE will provide cost reimbursement for up to 50% of qualified expenditures incurred during the period from April 1, 2013 to March 31, 2018. The DOE has authorized $99.3 million of funding for this award program as of September 30, 2013. The remaining anticipated DOE funding has not yet been authorized and is subject to Congressional appropriations. The Cooperative Agreement also provides for reimbursement of pre-award costs incurred from October 1, 2012 to March 31, 2013. During the three and nine months ended September 30, 2013, we recognized $16.4 million and $54.2 million, respectively, associated with the funding award, including $21.5 million during the nine months ended September 30, 2013 of pre-award cost reimbursement, as a reduction of research and development costs on our condensed consolidated statements of income.
Provision for Income Taxes
We are subject to U.S. federal income tax and income tax of multiple state and international jurisdictions. We provide for income taxes based on the tax laws and rates in the jurisdictions in which we conduct our operations. These jurisdictions may have regimes of taxation that vary with respect to nominal rates and with respect to the basis on which these rates are applied. This variation, along with changes in our mix of income within these jurisdictions, can contribute to shifts in our effective tax rate from period to period. We classify interest and penalties related to taxes (net of any applicable tax benefit) as a component of provision for income taxes on our condensed consolidated statements of income.
Our effective tax rate for the three months ended September 30, 2013 was approximately 30.0% as compared to 12.8% for the three months ended September 30, 2012. The effective tax rate for the three month period in 2013 was higher than the effective tax rate for the comparable period in 2012 primarily due to the 2012 recognition of $25.3 million of previously unrecognized tax benefits for which the statute of limitations had expired and a $27 million impairment charge for which no associated tax benefit was recognized.
Our effective tax rate for the nine months ended September 30, 2013 was approximately 29.0% as compared to 29.2% for the nine months ended September 30, 2012. The effective tax rate for the nine month period in 2013 included certain tax benefits associated with 2012 R&D tax credits and foreign income exclusions related to the provisions of the American Taxpayer Relief Act of 2012, which was enacted on January 2, 2013. The effective tax rate in 2012 was impacted by the recognition of $25.3 million of previously unrecognized tax benefits related to the expiration of the statute of limitations in certain jurisdictions and a $27 million impairment charge for which no associated tax benefit was recognized.
As of September 30, 2013, we had gross unrecognized tax benefits of $5.1 million, which, if recognized, would impact our effective tax rate from continuing operations. We believe that within the next twelve months, it is reasonably possible that our previously unrecognized tax benefits could decrease by approximately $1.0 million.
There were no significant penalties recorded during the nine months ended September 30, 2013.
New Accounting Pronouncements
In July 2013, the Financial Accounting Standards Board issued an update to the topic Income Taxes. This update relates to the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. This update will be effective for us in 2014. We are currently evaluating the impact that the adoption of this update will have on our consolidated financial statements.
Other than as described above, there have been no material changes to the recent pronouncements discussed in our 2012 10-K.

BUSINESS_ACQUISITIONS_AND_INVE

BUSINESS ACQUISITIONS AND INVESTMENTS	9 Months Ended
	Sep. 30, 2013
Text Block [Abstract]	'
BUSINESS ACQUISITIONS AND INVESTMENTS	'
	NOTE 2 – BUSINESS ACQUISITIONS AND INVESTMENTS
	USEC Inc. Investment
	In May 2010, our subsidiary Babcock & Wilcox Investment Company (“BWICO”) entered into an agreement with Toshiba Corporation (“Toshiba”), which was subsequently assigned to one of its subsidiaries, and USEC Inc. (“USEC”) to make a strategic investment in USEC totaling $200 million payable over three phases. In September 2010, following the satisfaction of certain conditions, including the availability to USEC’s American Centrifuge program of at least $2 billion in uncommitted funds under the DOE’s Loan Guarantee Program for front-end nuclear fuel facilities and the establishment of a joint venture between us and USEC for supply by the joint venture of centrifuges and related equipment for the American Centrifuge program, we made a $37.5 million investment in USEC as part of a definitive agreement for us to make a total $100 million strategic investment in USEC.
	In connection with our investment, we received 37,500 shares of USEC Series B-1 12.75% Convertible Preferred Stock and Warrants to purchase 3,125,000 shares of USEC Class B Common Stock at an exercise price of $7.50 per share, which are exercisable between January 1, 2015 and December 31, 2016, and a seat on USEC’s board of directors. On July 1, 2013, USEC completed a 1-for-25 reverse stock split of its common stock, resulting in a decrease of the shares to be purchased under the Warrants to 125,000 at an adjusted exercise price of $187.50 per share.
	In 2011, we entered into a standstill agreement with USEC and Toshiba when it became apparent that USEC would not be able to satisfy the closing conditions applicable to the second phase of the strategic investment. Pursuant to the standstill agreement, each party agreed not to exercise its right to terminate the strategic investment agreement for a limited standstill period, as subsequently extended. USEC has been unable to satisfy the closing conditions to the second and third phases of the strategic investment and the limited standstill period, as extended, has expired. Currently, BWICO, Toshiba and USEC each have the right to terminate their obligations under the original strategic investment agreement.
	On June 12, 2012, USEC entered into a Cooperative Agreement with the DOE to provide funding for a cost-share research, development and demonstration (“RD&D”) program to enhance the technical and financial readiness of centrifuge technology for commercialization. The Cooperative Agreement provides for 80% DOE and 20% USEC cost sharing for work performed during the period from June 1, 2012 through December 31, 2013.
	On August 1, 2012, USEC filed its quarterly report for the period ended June 30, 2012 on Form 10-Q with the Securities and Exchange Commission. This report contained several updated risk factors (along with other disclosures) concerning operational and structural issues facing USEC including, but not limited to, the future operations of USEC’s Paducah Gaseous Diffusion Plant, achievement of milestones under the RD&D program discussed above, approved funding for the RD&D program, achievement of milestones under a 2002 DOE-USEC Agreement to develop, demonstrate and deploy the American Centrifuge technology and possible failure to maintain compliance with listing requirements of the New York Stock Exchange, which could result in a delisting of USEC’s common stock (which could require USEC to repurchase its convertible notes for cash and trigger a default under its credit facility). In addition, on August 15, 2012 Standard & Poor’s lowered its ratings on USEC, including the corporate credit rating to CCC from CCC+ along with a negative outlook. Standard & Poor’s also lowered its issue-level rating on USEC’s senior convertible notes due October 2014 to CC from CCC-. In the third quarter of 2012, based on the facts and circumstances disclosed above, we decided that a fair value determination of our cost-method investment in USEC Preferred Stock was warranted. We determined the fair value of our investment in USEC Preferred Stock, with the assistance of a third party valuation firm, resulting in a $27.0 million impairment charge recognized in the third quarter of 2012. This impairment resulted in a remaining book value of our preferred stock investment totaling $19.1 million.
	On March 18, 2013 USEC filed its annual report for the period ended December 31, 2012 on Form 10-K with the Securities and Exchange Commission. This report disclosed the recognition of a $1.1 billion impairment charge resulting in a stockholders’ deficit position at December 31, 2012, and USEC further disclosed that it has engaged with advisors and certain stakeholders on alternatives for a possible restructuring of its balance sheet. These events resulted in USEC’s independent registered public accounting firm including an explanatory paragraph in its report stating that these factors raise substantial doubt about USEC’s ability to continue as a going concern. We continue to engage in restructuring discussions with USEC and evaluate the impact of these developments on our remaining investment in USEC Preferred Stock as new facts become available. We continue to manufacture components for and provide technical support services to the American Centrifuge program.

GLOBAL_COMPETITIVENESS_INITIAT

GLOBAL COMPETITIVENESS INITIATIVE	9 Months Ended
	Sep. 30, 2013
Restructuring And Related Activities [Abstract]	'
GLOBAL COMPETITIVENESS INITIATIVE	'
	NOTE 3 – GLOBAL COMPETITIVENESS INITIATIVE
	In the third quarter of 2012, we announced the Global Competitiveness Initiative (“GCI”) to enhance competitiveness, better position B&W for growth, and improve profitability. In conjunction with GCI, during the nine months ended September 30, 2013, we reduced our workforce and initiated other actions, resulting in $15.8 million of expenses related to employee termination benefits, $8.1 million of expenses related to consulting and GCI administrative costs, and $1.6 million of expenses related to facility consolidation charges.
	The following summarizes the changes in our GCI restructuring liability for the nine months ended September 30, 2013 and September 30, 2012:
			Nine months ended
			September 30,
			2013			2012
			(In thousands)
	Liability balance at the beginning of the period		$	—		$	—
	Special charges for restructuring activities (1)			24,497			—
	Payments			(20,727	)		—
	Liability balance at the end of the period		$	3,770		$	—
	-1	The nine months ended September 30, 2013 exclude $1.0 million of accelerated depreciation that did not impact the restructuring liability.

PENSION_PLANS_AND_POSTRETIREME

PENSION PLANS AND POSTRETIREMENT BENEFITS	9 Months Ended
	Sep. 30, 2013
Compensation And Retirement Disclosure [Abstract]	'
PENSION PLANS AND POSTRETIREMENT BENEFITS	'
	NOTE 4 – PENSION PLANS AND POSTRETIREMENT BENEFITS
	In the fourth quarter of 2012, we elected to change our accounting method for recognizing actuarial gains and losses for our pension and other postretirement benefit plans. In connection with our accounting change we have revised previously reported amounts to conform to our current method of accounting.
	Components of net periodic benefit cost included in net income are as follows:
		Pension Benefits												Other Postretirement Benefits
		Three Months Ended						Nine Months Ended						Three Months Ended						Nine Months Ended
		September 30,						September 30,						September 30,						September 30,
		2013			2012			2013			2012			2013			2012			2013			2012
		(In thousands)
	Service cost	$	11,505		$	11,987		$	34,625		$	35,090		$	246		$	284		$	742		$	853
	Interest cost		27,624			30,049			83,250			91,844			946			1,279			2,844			3,838
	Expected return on plan assets		(36,560	)		(36,086	)		(109,841	)		(102,556	)		(538	)		(483	)		(1,613	)		(1,448	)
	Amortization of prior service cost (credit)		790			1,009			2,374			2,638			(36	)		(35	)		(109	)		(104	)
	Net periodic benefit cost	$	3,359		$	6,959		$	10,408		$	27,016		$	618		$	1,045		$	1,864		$	3,139

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
Commitments And Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 5 – COMMITMENTS AND CONTINGENCIES
	Investigations and Litigation
	Apollo and Parks Township
	In January 2010, Michelle McMunn, Cara D. Steele and Yvonne Sue Robinson filed suit against Babcock & Wilcox Power Generation Group, Inc. (“B&W PGG”), B&W Technical Services Group, Inc., formerly known as B&W Nuclear Environmental Services, Inc. (the “B&W Parties”) and Atlantic Richfield Company (“ARCO”) in the United States District Court for the Western District of Pennsylvania. Since January 2010, additional suits have been filed by additional plaintiffs and there are currently fourteen lawsuits pending in the U.S. District Court for the Western District of Pennsylvania against the B&W Parties and ARCO. Following the dismissal of a number of claims in June 2012, 10 additional primary claims were filed on February 4, 2013, followed by the filing of 2 additional primary claims on May 17, 2013 and 8 additional primary claims on October 21, 2013. In total, the suits presently involve approximately 95 primary claimants alleging, among other things, personal injuries and property damage as a result of alleged releases of radioactive material relating to the operation, remediation, and/or decommissioning of two former nuclear fuel processing facilities located in Apollo Borough and Parks Township, Pennsylvania (collectively, the “Apollo and Parks Litigation”). Those facilities previously were owned by Nuclear Materials and Equipment Company, a former subsidiary of ARCO (“NUMEC”), which was acquired by B&W PGG. The plaintiffs in the Apollo and Parks Litigation seek compensatory and punitive damages. All of the suits, except for the most recent filing, have been consolidated for non-dispositive pre-trial matters. Fact discovery in the Apollo and Parks Litigation is closed except with regard to the most recent 8 primary claims. No trial date has been set.
	At the time of ARCO’s sale of NUMEC stock to B&W PGG, B&W PGG received an indemnity and hold harmless agreement from ARCO with respect to claims and liabilities arising prior to or as a result of conduct or events predating the acquisition.
	Insurance coverage and/or the ARCO indemnity currently provides coverage for the claims alleged in the Apollo and Parks Litigation, although no assurance can be given that insurance and/or the indemnity will be available or sufficient in the event of liability, if any.
	The B&W Parties and ARCO were defendants in a prior litigation filed in 1994 relating to the operation of the Apollo and Parks Township facilities in the matter of Donald F. Hall and Mary Ann Hall, et al., v. Babcock & Wilcox Company, et al. (the “Hall Litigation”). In 1998, the B&W Parties settled all then-pending and future punitive damage claims in the Hall Litigation for $8.0 million and sought reimbursement from third parties, including its insurers, American Nuclear Insurers and Mutual Atomic Energy Liability Underwriters (“ANI”). In 2008, ARCO settled the Hall Litigation with the plaintiffs for $27.5 million. The B&W Parties then settled the Hall Litigation in 2009 for $52.5 million, settling approximately 250 personal injury and wrongful death claims, as well as approximately 125 property damage claims, alleging damages as a result of alleged releases involving the facilities. ARCO and the B&W Parties retained their insurance rights against ANI in their respective settlements; however, under a related settlement regarding ARCO’s indemnification of B&W PGG relating to the two facilities, ARCO assigned to the B&W Parties 58.33% of the total of all ARCO’s proceeds/amounts recovered against ANI on account of the Hall Litigation.
	The B&W Parties sought recovery from ANI for amounts paid by the B&W Parties to settle the Hall Litigation, along with unreimbursed attorney fees, allocated amounts assigned by ARCO to the B&W Parties, and applicable interest based upon ANI’s breach of contract and bad faith conduct in the matter of The Babcock & Wilcox Company et al. v. American Nuclear Insurers, et al. (the “ANI Litigation”). ARCO also sought recovery against ANI in the ANI Litigation, which has been pending before the Court of Common Pleas of Allegheny County, Pennsylvania.
	In September 2011, a jury returned a verdict in the ANI Litigation, finding that the B&W Parties’ settlement of the Hall Litigation for $52.5 million and ARCO’s settlement for $27.5 million were fair and reasonable. Following the verdict, in February 2012, the B&W Parties, ARCO and ANI entered into an agreement in which the parties agreed to the dismissal with prejudice of all remaining claims pending in the ANI Litigation, excluding the B&W Parties’ and ARCO’s claims seeking reimbursement from ANI for the $52.5 million and $27.5 million settlements (plus interest) (the “Settlement Claims”). By agreement, ANI also waived: (1) any and all rights to appeal the September 2011 jury verdict on the basis of the trial court’s evidentiary rulings; and (2) any defenses and arguments of any kind except ANI’s position that it was not required to reimburse the B&W Parties’ and ARCO for their settlements under the provisions of the ANI policies. In February 2012, the Court granted the parties’ proposed order implementing their agreement and entered final judgment in favor of the B&W Parties and ARCO on the Settlement Claims. As part of the final order and judgment, the Court ruled that the B&W Parties and ARCO are entitled to pre-judgment interest on their $52.5 million and $27.5 million settlements, in the amounts of approximately $8.8 million and $6.2 million, respectively. In addition, post-verdict interest from the date of the jury verdict was awarded at 6%. In March 2012, ANI filed a notice of appeal as to the final judgment and a supersedeas appeal bond in the amount of 120% of the total final judgment amount. The parties filed their respective briefs with the Superior Court and oral arguments were held October 31, 2012.
	In July 2013, the Superior Court reversed the judgment of the trial court with instructions to reconsider the issue of the Settlement Claims under a different standard. In August 2013, B&W and ARCO filed a request for appeal of the Superior Court’s decision to the Pennsylvania Supreme Court. The parties have filed their briefs and a decision on the request for appeal is pending. B&W has not recognized any amounts claimed in the ANI Litigation in its financial statements due to the uncertainty surrounding the ultimate amount to be realized.

DERIVATIVE_FINANCIAL_INSTRUMEN

DERIVATIVE FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'
DERIVATIVE FINANCIAL INSTRUMENTS	'
	NOTE 6 – DERIVATIVE FINANCIAL INSTRUMENTS
	Our global operations give rise to exposure to market risks from changes in foreign currency exchange (“FX”) rates. We use derivative financial instruments, primarily FX forward contracts, to reduce the impact of changes in FX rates on our operating results. We use these instruments primarily to hedge our exposure associated with revenues or costs on our long-term contracts that are denominated in currencies other than our operating entities’ functional currencies. We do not hold or issue derivative financial instruments for trading or other speculative purposes.
	We enter into derivative financial instruments primarily as hedges of certain firm purchase and sale commitments denominated in foreign currencies. We record these contracts at fair value on our condensed consolidated balance sheets. Depending on the hedge designation at the inception of the contract, the related gains and losses on these contracts are either deferred in stockholders’ equity as a component of accumulated other comprehensive income until the hedged item is recognized in earnings, or offset against the change in fair value of the hedged firm commitment through earnings. Any ineffective portion of a derivative’s change in fair value and any portion excluded from the assessment of effectiveness is immediately recognized in other – net on our condensed consolidated statements of income. The gain or loss on a derivative instrument not designated as a hedging instrument is also immediately recognized in earnings. Gains and losses on derivative financial instruments that require immediate recognition are included as a component of other– net in our condensed consolidated statements of income.
	We have designated all of our FX forward contracts that qualify for hedge accounting as cash flow hedges. The hedged risk is the risk of changes in functional-currency-equivalent cash flows attributable to changes in FX spot rates of forecasted transactions related to long-term contracts. We exclude from our assessment of effectiveness the portion of the fair value of the forward contracts attributable to the difference between FX spot rates and FX forward rates. At September 30, 2013, we had deferred approximately $1.0 million of net gains on the effective portion of these derivative financial instruments in accumulated other comprehensive income. Assuming current market conditions continue, we expect to recognize substantially all of this amount in the next 12 months.
	At September 30, 2013, substantially all of our derivative financial instruments consisted of FX forward contracts. The notional value of our FX forward contracts totaled $98.5 million at September 30, 2013, with maturities extending to October 2014. These instruments consist primarily of contracts to purchase or sell Canadian Dollars. We are exposed to credit-related losses in the event of nonperformance by counterparties to derivative financial instruments. We attempt to mitigate this risk by using major financial institutions with high credit ratings. The counterparties to all of our FX forward contracts are financial institutions included in our credit facility. Our hedge counterparties have the benefit of the same collateral arrangements and covenants as described under our credit facility.
	The following tables summarize our derivative financial instruments at September 30, 2013 and December 31, 2012:
		Asset and Liability Derivatives
		September 30,			December 31,
		2013			2012
		(In thousands)
	Derivatives Designated as Hedges:
	FX Forward Contracts:
	Location
	Accounts receivable-other	$	2,607		$	2,251
	Other assets	$	—		$	3,777
	Accounts payable	$	909		$	1,893
	Other liabilities	$	—		$	29
	Derivatives Not Designated as Hedges:
	FX Forward Contracts:
	Location
	Accounts receivable-other	$	217		$	—
	Other assets	$	4		$	191
	Accounts payable	$	—		$	962
	Stock Warrants:
	Other assets	$	292		$	317
	The Effects of Derivative Instruments on our Financial Statements
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands)
	Derivatives Designated as Hedges:
	Cash Flow Hedges:
	FX Forward Contracts:
	Amount of income (loss) recognized in other comprehensive income	$	1,266		$	5,985		$	(3,944	)	$	3,469
	Income (loss) reclassified from accumulated other comprehensive income into earnings: effective portion
	Location
	Revenues	$	(421	)	$	527		$	(1,573	)	$	(335	)
	Cost of operations	$	977		$	2,698		$	(1,029	)	$	3,110
	Other-net	$	38		$	(69	)	$	78		$	29
	Gain (loss) recognized in income: portion excluded from effectiveness testing
	Location
	Other-net	$	169		$	(317	)	$	522		$	(618	)
	Derivatives Not Designated as Hedges:
	FX Forward Contracts:
	Gain (loss) recognized in income
	Location
	Other-net	$	352		$	(73	)	$	(231	)	$	(251	)
	Stock Warrants:
	Loss recognized in income
	Location
	Other-net	$	(3	)	$	(179	)	$	(25	)	$	(545	)

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	NOTE 7 – FAIR VALUE MEASUREMENTS
	Investments
	The following is a summary of our available-for-sale securities measured at fair value at September 30, 2013 (in thousands):
		9/30/13		Level 1		Level 2		Level 3
	Mutual funds	$	3,865	$	—	$	3,865	$	—
	U.S. Government and agency securities		3,000		3,000		—		—
	Asset-backed securities and collateralized mortgage obligations		423		—		423		—
	Commercial paper		42,837		—		42,837		—
	Total	$	50,125	$	3,000	$	47,125	$	—
	The following is a summary of our available-for-sale securities measured at fair value at December 31, 2012 (in thousands):
		12/31/12		Level 1		Level 2		Level 3
	Mutual funds	$	3,637	$	—	$	3,637	$	—
	U.S. Government and agency securities		21,446		21,446		—		—
	Asset-backed securities and collateralized mortgage obligations		454		—		454		—
	Commercial paper		67,322		—		67,322		—
	Total	$	92,859	$	21,446	$	71,413	$	—
	We estimate the fair value of investments based on quoted market prices. For investments for which there are no quoted market prices, we derive fair values from available yield curves for investments of similar quality and terms.
	Derivatives
	Level 2 derivative assets and liabilities currently consist of FX forward contracts. Where applicable, the value of these derivative assets and liabilities is computed by discounting the projected future cash flow amounts to present value using market-based observable inputs, including FX forward and spot rates, interest rates and counterparty performance risk adjustments. At September 30, 2013 and December 31, 2012, we had forward contracts outstanding to purchase or sell foreign currencies, primarily Canadian Dollars, with a total fair value of $1.9 million and $3.3 million, respectively.
	Other Financial Instruments
	We use the following methods and assumptions in estimating the fair value of our other financial instruments, as follows:
	Cash and cash equivalents and restricted cash and cash equivalents. The carrying amounts that we have reported in the accompanying condensed consolidated balance sheets for cash and cash equivalents and restricted cash and cash equivalents approximate their fair values due to their highly liquid nature.
	Long-term and short-term debt. We base the fair values of debt instruments on quoted market prices. Where quoted prices are not available, we base the fair values on the present value of future cash flows discounted at estimated borrowing rates for similar debt instruments or on estimated prices based on current yields for debt issues of similar quality and terms. The fair value of our debt instruments approximates their carrying value at September 30, 2013 and December 31, 2012.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
STOCK-BASED COMPENSATION	'
	NOTE 8 – STOCK-BASED COMPENSATION
	Total stock-based compensation expense for all of our plans recognized for the three and nine months ended September 30, 2013 totaled $4.5 million and $14.2 million, respectively, with associated tax benefit recognized for the three and nine months ended September 30, 2013 totaling $1.8 million and $5.5 million, respectively. Total stock-based compensation expense recognized for the three and nine months ended September 30, 2012 totaled $4.6 million and $13.7 million, respectively, with associated tax benefit recognized for the three and nine months ended September 30, 2012 totaling $1.7 million and $5.0 million, respectively.

SEGMENT_REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
SEGMENT REPORTING	'
	NOTE 9 – SEGMENT REPORTING
	As described in Note 1, our operations are assessed based on five segments. In connection with our segment reporting change we have revised historical amounts to conform to our current segment presentation. Operating results by segment are as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands)
	REVENUES:
	Power Generation	$	426,960		$	426,363		$	1,359,614		$	1,337,673
	Nuclear Operations		282,120			284,450			874,245			800,026
	Technical Services		25,242			26,023			77,903			79,265
	Nuclear Energy		52,470			75,006			179,171			228,916
	mPower		343			39			980			107
	Adjustments and Eliminations(1)		(12,301	)		(4,295	)		(25,520	)		(19,924	)
		$	774,834		$	807,586		$	2,466,393		$	2,426,063
	(1)       Segment revenues are net of the following intersegment transfers and other adjustments:
	Power Generation Transfers	$	9,027		$	1,089		$	11,327		$	6,422
	Nuclear Operations Transfers		1,485			1,114			4,301			4,640
	Technical Services Transfers		1,120			875			2,669			2,289
	Nuclear Energy Transfers		669			1,188			7,223			6,544
	mPower Transfers		—			29			—			29
		$	12,301		$	4,295		$	25,520		$	19,924
	OPERATING INCOME:
	Power Generation	$	38,348		$	40,600		$	102,213		$	138,210
	Nuclear Operations		63,819			56,919			184,280			167,112
	Technical Services		18,398			11,657			47,812			45,614
	Nuclear Energy		21			9,517			10,201			41,528
	mPower		(25,576	)		(27,602	)		(53,627	)		(88,214	)
		$	95,010		$	91,091		$	290,879		$	304,250
	Unallocated Corporate(1)		(8,040	)		(6,691	)		(24,335	)		(23,354	)
	Special Charges for Restructuring Activities		(4,849	)		—			(25,504	)		—
	Total Operating Income(2)	$	82,121		$	84,400		$	241,040		$	280,896
	Other Income (Expense):
	Interest income		480			417			1,135			1,154
	Interest expense		(631	)		(996	)		(2,238	)		(2,771	)
	Other – net		(533	)		(27,306	)		1,878			(24,007	)
	Total Other Income (Expense)		(684	)		(27,885	)		775			(25,624	)
	Income before Provision for Income Taxes	$	81,437		$	56,515		$	241,815		$	255,272
	(1)         Unallocated corporate includes general corporate overhead not allocated to segments.
	(2)         Included in operating income is the following:
	(Gains) Losses on Asset Disposals and Impairments – Net:
	Power Generation	$	1,255		$	2,551		$	1,170		$	3,187
	Nuclear Operations		—			69			163			69
	Technical Services		—			—			—			(1,517	)
	Nuclear Energy		3			—			12			(1	)
	mPower		—			—			—			—
		$	1,258		$	2,620		$	1,345		$	1,738
	Equity in Income of Investees:
	Power Generation	$	3,287		$	4,214		$	10,596		$	11,090
	Nuclear Operations		—			—			—			—
	Technical Services		15,063			10,332			41,595			37,500
	Nuclear Energy		(199	)		—			(478	)		—
	mPower		—			—			—			—
		$	18,151		$	14,546		$	51,713		$	48,590

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	NOTE 10 – EARNINGS PER SHARE
	The following table sets forth the computation of basic and diluted earnings per share:
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
		(In thousands, except share and per share amounts)
	Basic:
	Net income attributable to The Babcock & Wilcox Company	$	60,446	$	51,443	$	180,490	$	188,624
	Weighted average common shares		110,931,376		118,843,829		112,309,170		118,582,544
	Basic earnings per common share	$	0.54	$	0.43	$	1.61	$	1.59
	Diluted:
	Net income attributable to The Babcock & Wilcox Company	$	60,446	$	51,443	$	180,490	$	188,624
	Weighted average common shares (basic)		110,931,376		118,843,829		112,309,170		118,582,544
	Effect of dilutive securities:
	Stock options, restricted stock and performance shares		818,005		609,052		740,530		607,433
	Adjusted weighted average common shares and assumed exercises of stock options and vesting of stock awards		111,749,381		119,452,881		113,049,700		119,189,977
	Diluted earnings per common share	$	0.54	$	0.43	$	1.6	$	1.58
	We have excluded from our diluted share calculation at September 30, 2013 and 2012, 525,716 and 1,144,849 shares, respectively, related to stock options as their effect would have been antidilutive.

BASIS_OF_PRESENTATION_AND_SIGN1

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Reporting Segments	'
	Reporting Segments
	We operate in five reportable segments: Power Generation, Nuclear Operations, Technical Services, Nuclear Energy and mPower. Our reportable segments at September 30, 2013 reflect changes we made during the first quarter of 2013 in the manner in which our segment operating information is reported for purposes of assessing operating performance and allocating resources. Prior to 2013, we reported four segments: Power Generation, Nuclear Operations, Technical Services and Nuclear Energy. Our small modular nuclear reactor business, previously included in our Nuclear Energy segment, is now being reported as a separate segment, mPower. The change in our reportable segments had no impact on our previously reported results of operations, financial condition or cash flows. We have applied the change in reportable segments to previously reported historical financial information and disclosures included in this report. Our reportable segments are further described as follows:
		•		Our Power Generation segment supplies boilers fired with fossil fuels, such as coal, oil and natural gas, or renewable fuels such as biomass and municipal solid waste. In addition, we supply environmental equipment and components and related services to customers in different regions around the world. This segment owns or leases manufacturing facilities in the U.S., Canada, Denmark, Germany, Mexico, China and Scotland. We design, engineer, manufacture, supply, construct and service large utility and industrial power generation systems, including boilers used to generate steam in electric power plants, pulp and paper making, chemical and process applications and other industrial uses. We also provide the same complement of services for our renewable portfolio of boiler technology, which includes biomass fired, waste-to-energy and concentrated solar energy for steam generating solutions. In addition, this segment is a technological leader in providing cost-effective and efficient air pollution control solutions and material handling systems. We have successfully developed advanced technologies to control nitrogen oxides, sulfur dioxide, fine particulate, mercury, acid gases and other hazardous air emissions. In addition, our Power Generation segment offers a variety of construction services for the entire balance of plant, from large steam generation or environmental equipment projects, to cogeneration and combined-cycle installations. This segment also offers a full suite of aftermarket services. Our Power Generation segment’s full-scope boiler, environmental and auxiliary equipment retrofits, upgrades and services improve plant performance and efficiency and increase the reliability of vital steam generating assets.
		•		Our Nuclear Operations segment manufactures naval nuclear reactors for the U.S. Department of Energy (“DOE”)/National Nuclear Security Administration’s (“NNSA”) Naval Nuclear Propulsion Program, which in turn supplies them to the U.S. Navy for use in submarines and aircraft carriers. Through this segment, we own and operate manufacturing facilities located in Lynchburg, Virginia; Mount Vernon, Indiana; Euclid, Ohio; Barberton, Ohio; and Erwin, Tennessee. The Barberton and Mount Vernon locations specialize in the design and manufacture of heavy components. These two locations are N-Stamp certified by the American Society of Mechanical Engineers (“ASME”), making them two of only a few North American suppliers of large, heavy-walled nuclear components and vessels. The Euclid facility, which is also ASME N-Stamp certified, fabricates electro-mechanical equipment for the U.S. Government, and performs design, manufacturing, inspection, assembly and testing activities. The Lynchburg operations fabricate fuel-bearing precision components that range in weight from a few grams to hundreds of tons. In-house capabilities also include wet chemistry uranium processing, advanced heat treatment to optimize component material properties and a controlled, clean-room environment with the capacity to assemble railcar-size components. Fuel for the naval nuclear reactors is provided by Nuclear Fuel Services, Inc. (“NFS”), one of our wholly owned subsidiaries. Located in Erwin, NFS also converts Cold War-era government stockpiles of highly enriched uranium into material suitable for further processing into commercial nuclear reactor fuel.
		•		Our Technical Services segment provides various services to the U.S. Government, including uranium processing, environmental site restoration services and management and operating services for various U.S. Government-owned facilities. These services are provided to the DOE, including the NNSA, the Office of Nuclear Energy, the Office of Science, the Department of Defense and the Office of Environmental Management. Through this segment we deliver products and management solutions to nuclear operations and high-consequence manufacturing facilities. A significant portion of this segment’s operations are conducted through joint ventures.
		•		Our Nuclear Energy segment supplies commercial nuclear steam generators and components to nuclear utility customers. B&W has supplied the nuclear industry with more than 1,300 large, heavy components worldwide. This segment is the only heavy nuclear component, N-Stamp certified manufacturer in North America. Our Nuclear Energy segment fabricates pressure vessels, reactors, steam generators, heat exchangers and other auxiliary equipment. This segment also provides specialized engineering services that include structural component design, 3-D thermal-hydraulic engineering analysis, weld and robotic process development and metallurgy and materials engineering. Our Nuclear Energy segment also provides power plant construction and management and maintenance services. In addition, this segment offers services for nuclear steam generators and balance of plant equipment, as well as nondestructive examination and tooling/repair solutions for other plant systems and components.
		•		Our mPower segment is actively designing the B&W mPowerTM reactor, a small modular reactor (“SMR”) design generally based on proven light-water nuclear technology and able to operate for four years without refueling. Through our majority-owned joint venture, Generation mPower LLC (“GmP”), we are developing the associated mPower Plant power generating facility, which will use two B&W mPowerTM reactors to generate 360 MWe within an advanced passively safe and secure plant architecture. As part of this initiative, we have been selected as the sole recipient to date to receive funding pursuant to a Cooperative Agreement with the DOE under its Small Modular Reactor Licensing Technical Support Program (“Funding Program”). This Funding Program provides financial assistance for our mPower Plant design engineering and licensing activities supporting the planned first mPower Plant commercial operation date by 2022.
	See Note 9 for further information regarding our segments.
	Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013. For further information, refer to the consolidated and combined financial statements and the related footnotes included in our 2012 10-K.
Contracts and Revenue Recognition	'
	Contracts and Revenue Recognition
	We generally recognize contract revenues and related costs on a percentage-of-completion method for individual contracts or combinations of contracts based on work performed, man hours or a cost-to-cost method, as applicable to the product or activity involved. We recognize estimated contract revenue and resulting income based on the measurement of the extent of progress completion as a percentage of the total project. Certain costs may be excluded from the cost-to-cost method of measuring progress, such as significant costs for materials and major third-party subcontractors, if it appears that such exclusion would result in a more meaningful measurement of actual contract progress and resulting periodic allocation of income. We include revenues and related costs so recorded, plus accumulated contract costs that exceed amounts invoiced to customers under the terms of the contracts, in contracts in progress. We include in advance billings on contracts, billings that exceed accumulated contract costs and revenues and costs recognized under the percentage-of-completion method. Most long-term contracts contain provisions for progress payments. Our unbilled receivables do not contain an allowance for credit losses as we expect to invoice customers and collect all amounts for unbilled revenues. We review contract price and cost estimates periodically as the work progresses and reflect adjustments proportionate to the percentage-of-completion in income in the period when those estimates are revised. For all contracts, if a current estimate of total contract cost indicates a loss on a contract, the projected loss is recognized in full when determined.
	For contracts as to which we are unable to estimate the final profitability except to assure that no loss will ultimately be incurred, we recognize equal amounts of revenue and cost until the final results can be estimated more precisely. For these deferred profit recognition contracts, we recognize revenue and cost equally and only recognize gross margin when probable and reasonably estimable, which we generally determine to be when the contract is approximately 70% complete. We treat long-term construction contracts that contain such a level of risk and uncertainty that estimation of the final outcome is impractical, except to assure that no loss will be incurred, as deferred profit recognition contracts.
	Our policy is to account for fixed-price contracts under the completed-contract method if we believe that we are unable to reasonably forecast cost to complete at start-up. Under the completed-contract method, income is recognized only when a contract is completed or substantially complete.
	For parts orders and certain aftermarket services activities, we recognize revenues as goods are delivered and work is performed.
	Variations from estimated contract performance could result in material adjustments to operating results for any fiscal quarter or year. We include claims for extra work or changes in scope of work to the extent of costs incurred in contract revenues when we believe collection is probable.
	In the nine months ended September 30, 2013, we recorded contract losses totaling $30.2 million for additional estimated costs to complete a project in our Power Generation segment. These losses are in addition to contract losses recorded for this project during 2012. In May 2012, we entered into an agreement with a customer of a Nuclear Energy project to settle contract claims resulting in recognition of revenues totaling approximately $18.4 million for the nine months ended September 30, 2012.
	Some of our contracts contain certain provisions that require us to pay liquidated damages if we are responsible for the failure to meet specified contractual milestone dates and the applicable customer asserts a claim under those provisions. These contracts define the conditions and timing under which our customers may make claims against us for liquidated damages. In the majority of cases in which we have had potential exposure for liquidated damages, such damages ultimately were determined not to be caused by our actions or were not otherwise asserted by our customers. Accordingly, we do not accrue liabilities for liquidated damages unless probable and estimable. As of September 30, 2013, we had not accrued for approximately $3.0 million of potential liquidated damages that are reasonably possible to be asserted based on our current expectations of the time to complete a certain project.
Comprehensive Income	'
	Comprehensive Income
	The components of accumulated other comprehensive income included in stockholders’ equity are as follows:
			September 30,			December 31,
			2013			2012
			(In thousands)
	Currency translation adjustments		$	38,614		$	40,899
	Net unrealized gain on investments			75			597
	Net unrealized gain on derivative financial instruments			1,016			2,103
	Unrecognized prior service cost on benefit obligations			(9,388	)		(10,871	)
	Accumulated other comprehensive income		$	30,317		$	32,728
	The amounts reclassified out of accumulated other comprehensive income by component and the affected condensed consolidated statements of income line items are as follows:
			Three Months Ended						Nine Months Ended
			September 30,						September 30,
			2013			2012			2013			2012
	Accumulated Other Comprehensive Income		(In thousands)						(In thousands)						Line Item Presented
	Component Recognized
	Realized (losses) gains on derivative financial instruments		$	(421	)	$	527		$	(1,573	)	$	(335	)	Revenues
				977			2,698			(1,029	)		3,110		Cost of operations
				38			(69	)		78			29		Other-net
				594			3,156			(2,524	)		2,804		Total before tax
				(158	)		(798	)		671			(730	)	Provision for Income Taxes
			$	436		$	2,358		$	(1,853	)	$	2,074		Net Income
	Amortization of prior service cost on benefit obligations		$	(705	)	$	(943	)	$	(2,116	)	$	(2,437	)	Cost of operations
				(49	)		(31	)		(149	)		(97	)	Selling, general and administrative expenses
				(754	)		(974	)		(2,265	)		(2,534	)	Total before tax
				264			332			782			855		Provision for Income Taxes
			$	(490	)	$	(642	)	$	(1,483	)	$	(1,679	)	Net Income
	Realized gain on investments		$	6		$	14		$	730		$	17		Other-net
				(2	)		—			(5	)		—		Provision for Income Taxes
			$	4		$	14		$	725		$	17		Net Income
	Total reclassification for the period		$	(50	)	$	1,730		$	(2,611	)	$	412
Inventories	'
	Inventories
	The components of inventories are as follows:
			September 30,			December 31,
			2013			2012
			(In thousands)
	Raw materials and supplies		$	87,832		$	98,428
	Work in progress			8,744			7,956
	Finished goods			17,319			17,834
	Total inventories		$	113,895		$	124,218
Restricted Cash and Cash Equivalents	'
	Restricted Cash and Cash Equivalents
	At September 30, 2013, we had restricted cash and cash equivalents totaling approximately $49.3 million, $3.3 million of which was held in restricted foreign accounts, $3.0 million of which was held for future decommissioning of facilities (which we include in other assets on our condensed consolidated balance sheets), $43.0 million of which was held to meet reinsurance reserve requirements of our captive insurer (in lieu of long-term investments).
Warranty Expense	'
	Warranty Expense
	We accrue estimated expense included in cost of operations on our condensed consolidated statements of income to satisfy the expected cost of contractual warranty requirements when we recognize the associated revenue on the related contracts. In addition, we record specific provisions or reductions when we expect the actual warranty costs to significantly differ from the accrued estimates. Such changes could have a material effect on our consolidated financial condition, results of operations and cash flows.
	The following summarizes the changes in the carrying amount of our accrued warranty expense:
			Nine Months Ended
			September 30,
			2013			2012
			(In thousands)
	Balance at beginning of period		$	83,682		$	97,209
	Additions			13,555			16,692
	Expirations and other changes			(13,283	)		(14,741	)
	Payments			(15,957	)		(8,103	)
	Currency translation			(505	)		499
	Balance at end of period		$	67,492		$	91,556
Research and Development	'
	Research and Development
	Our research and development activities are related to the development and improvement of new and existing products and equipment, as well as conceptual and engineering evaluations for translation into practical applications. We charge costs of research and development unrelated to specific contracts as incurred. Substantially all of these costs are in our Power Generation and mPower segments, the majority of which are related to the development of our B&W mPowerTM reactor and the associated mPower Plant.
	During the three and nine months ended September 30, 2013, we recognized $3.9 million and $11.3 million, respectively, of non-cash in-kind research and development costs as compared to $4.8 million and $13.5 million during the three and nine months ended September 30, 2012. These costs are related to services contributed by our minority partner to GmP, our majority-owned subsidiary formed in 2011 to oversee the program to develop the mPower Plant based on B&W mPowerTM technology.
	On April 12, 2013, Babcock & Wilcox mPower, Inc., a wholly owned subsidiary of B&W, entered into a Cooperative Agreement establishing the terms and conditions of a funding award totaling $150 million under the DOE’s Funding Program. This cost-sharing award requires us to use the DOE funds to cover first-of-a-kind engineering costs associated with SMR design certification and licensing efforts. The DOE will provide cost reimbursement for up to 50% of qualified expenditures incurred during the period from April 1, 2013 to March 31, 2018. The DOE has authorized $99.3 million of funding for this award program as of September 30, 2013. The remaining anticipated DOE funding has not yet been authorized and is subject to Congressional appropriations. The Cooperative Agreement also provides for reimbursement of pre-award costs incurred from October 1, 2012 to March 31, 2013. During the three and nine months ended September 30, 2013, we recognized $16.4 million and $54.2 million, respectively, associated with the funding award, including $21.5 million during the nine months ended September 30, 2013 of pre-award cost reimbursement, as a reduction of research and development costs on our condensed consolidated statements of income.
Provision for Income Taxes	'
	Provision for Income Taxes
	We are subject to U.S. federal income tax and income tax of multiple state and international jurisdictions. We provide for income taxes based on the tax laws and rates in the jurisdictions in which we conduct our operations. These jurisdictions may have regimes of taxation that vary with respect to nominal rates and with respect to the basis on which these rates are applied. This variation, along with changes in our mix of income within these jurisdictions, can contribute to shifts in our effective tax rate from period to period. We classify interest and penalties related to taxes (net of any applicable tax benefit) as a component of provision for income taxes on our condensed consolidated statements of income.
	Our effective tax rate for the three months ended September 30, 2013 was approximately 30.0% as compared to 12.8% for the three months ended September 30, 2012. The effective tax rate for the three month period in 2013 was higher than the effective tax rate for the comparable period in 2012 primarily due to the 2012 recognition of $25.3 million of previously unrecognized tax benefits for which the statute of limitations had expired and a $27 million impairment charge for which no associated tax benefit was recognized.
	Our effective tax rate for the nine months ended September 30, 2013 was approximately 29.0% as compared to 29.2% for the nine months ended September 30, 2012. The effective tax rate for the nine month period in 2013 included certain tax benefits associated with 2012 R&D tax credits and foreign income exclusions related to the provisions of the American Taxpayer Relief Act of 2012, which was enacted on January 2, 2013. The effective tax rate in 2012 was impacted by the recognition of $25.3 million of previously unrecognized tax benefits related to the expiration of the statute of limitations in certain jurisdictions and a $27 million impairment charge for which no associated tax benefit was recognized.
	As of September 30, 2013, we had gross unrecognized tax benefits of $5.1 million, which, if recognized, would impact our effective tax rate from continuing operations. We believe that within the next twelve months, it is reasonably possible that our previously unrecognized tax benefits could decrease by approximately $1.0 million.
	There were no significant penalties recorded during the nine months ended September 30, 2013.
New Accounting Pronouncements	'
	New Accounting Pronouncements
	In July 2013, the Financial Accounting Standards Board issued an update to the topic Income Taxes. This update relates to the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. This update will be effective for us in 2014. We are currently evaluating the impact that the adoption of this update will have on our consolidated financial statements.

BASIS_OF_PRESENTATION_AND_SIGN2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Accumulated Other Comprehensive Income	'
	The components of accumulated other comprehensive income included in stockholders’ equity are as follows:
		September 30,			December 31,
		2013			2012
		(In thousands)
	Currency translation adjustments	$	38,614		$	40,899
	Net unrealized gain on investments		75			597
	Net unrealized gain on derivative financial instruments		1,016			2,103
	Unrecognized prior service cost on benefit obligations		(9,388	)		(10,871	)
	Accumulated other comprehensive income	$	30,317		$	32,728
Schedule of Amounts Reclassified from Accumulated Other Comprehensive Income	'
	The amounts reclassified out of accumulated other comprehensive income by component and the affected condensed consolidated statements of income line items are as follows:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
	Accumulated Other Comprehensive Income	(In thousands)						(In thousands)						Line Item Presented
	Component Recognized
	Realized (losses) gains on derivative financial instruments	$	(421	)	$	527		$	(1,573	)	$	(335	)	Revenues
			977			2,698			(1,029	)		3,110		Cost of operations
			38			(69	)		78			29		Other-net
			594			3,156			(2,524	)		2,804		Total before tax
			(158	)		(798	)		671			(730	)	Provision for Income Taxes
		$	436		$	2,358		$	(1,853	)	$	2,074		Net Income
	Amortization of prior service cost on benefit obligations	$	(705	)	$	(943	)	$	(2,116	)	$	(2,437	)	Cost of operations
			(49	)		(31	)		(149	)		(97	)	Selling, general and administrative expenses
			(754	)		(974	)		(2,265	)		(2,534	)	Total before tax
			264			332			782			855		Provision for Income Taxes
		$	(490	)	$	(642	)	$	(1,483	)	$	(1,679	)	Net Income
	Realized gain on investments	$	6		$	14		$	730		$	17		Other-net
			(2	)		—			(5	)		—		Provision for Income Taxes
		$	4		$	14		$	725		$	17		Net Income
	Total reclassification for the period	$	(50	)	$	1,730		$	(2,611	)	$	412
Inventories	'
	The components of inventories are as follows:
		September 30,			December 31,
		2013			2012
		(In thousands)
	Raw materials and supplies	$	87,832		$	98,428
	Work in progress		8,744			7,956
	Finished goods		17,319			17,834
	Total inventories	$	113,895		$	124,218
Summary of Changes in Carrying Amount of Accrued Warranty Expense	'
	The following summarizes the changes in the carrying amount of our accrued warranty expense:
		Nine Months Ended
		September 30,
		2013			2012
		(In thousands)
	Balance at beginning of period	$	83,682		$	97,209
	Additions		13,555			16,692
	Expirations and other changes		(13,283	)		(14,741	)
	Payments		(15,957	)		(8,103	)
	Currency translation		(505	)		499
	Balance at end of period	$	67,492		$	91,556

GLOBAL_COMPETITIVENESS_INITIAT1

GLOBAL COMPETITIVENESS INITIATIVE (Tables)	9 Months Ended
	Sep. 30, 2013
Restructuring And Related Activities [Abstract]	'
Changes in Restructuring Liabilities	'
	The following summarizes the changes in our GCI restructuring liability for the nine months ended September 30, 2013 and September 30, 2012:
			Nine months ended
			September 30,
			2013			2012
			(In thousands)
	Liability balance at the beginning of the period		$	—		$	—
	Special charges for restructuring activities (1)			24,497			—
	Payments			(20,727	)		—
	Liability balance at the end of the period		$	3,770		$	—
	-1	The nine months ended September 30, 2013 exclude $1.0 million of accelerated depreciation that did not impact the restructuring liability.

PENSION_PLANS_AND_POSTRETIREME1

PENSION PLANS AND POSTRETIREMENT BENEFITS (Tables)	9 Months Ended
	Sep. 30, 2013
Compensation And Retirement Disclosure [Abstract]	'
Components of Net Periodic Benefit Cost	'
	Components of net periodic benefit cost included in net income are as follows:
		Pension Benefits												Other Postretirement Benefits
		Three Months Ended						Nine Months Ended						Three Months Ended						Nine Months Ended
		September 30,						September 30,						September 30,						September 30,
		2013			2012			2013			2012			2013			2012			2013			2012
		(In thousands)
	Service cost	$	11,505		$	11,987		$	34,625		$	35,090		$	246		$	284		$	742		$	853
	Interest cost		27,624			30,049			83,250			91,844			946			1,279			2,844			3,838
	Expected return on plan assets		(36,560	)		(36,086	)		(109,841	)		(102,556	)		(538	)		(483	)		(1,613	)		(1,448	)
	Amortization of prior service cost (credit)		790			1,009			2,374			2,638			(36	)		(35	)		(109	)		(104	)
	Net periodic benefit cost	$	3,359		$	6,959		$	10,408		$	27,016		$	618		$	1,045		$	1,864		$	3,139

DERIVATIVE_FINANCIAL_INSTRUMEN1

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'
Summary of Derivative Financial Instruments	'
	The following tables summarize our derivative financial instruments at September 30, 2013 and December 31, 2012:
		Asset and Liability Derivatives
		September 30,			December 31,
		2013			2012
		(In thousands)
	Derivatives Designated as Hedges:
	FX Forward Contracts:
	Location
	Accounts receivable-other	$	2,607		$	2,251
	Other assets	$	—		$	3,777
	Accounts payable	$	909		$	1,893
	Other liabilities	$	—		$	29
	Derivatives Not Designated as Hedges:
	FX Forward Contracts:
	Location
	Accounts receivable-other	$	217		$	—
	Other assets	$	4		$	191
	Accounts payable	$	—		$	962
	Stock Warrants:
	Other assets	$	292		$	317
Schedule of Effect of Derivative Instruments on Statements of Financial Performance	'
	The Effects of Derivative Instruments on our Financial Statements
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands)
	Derivatives Designated as Hedges:
	Cash Flow Hedges:
	FX Forward Contracts:
	Amount of income (loss) recognized in other comprehensive income	$	1,266		$	5,985		$	(3,944	)	$	3,469
	Income (loss) reclassified from accumulated other comprehensive income into earnings: effective portion
	Location
	Revenues	$	(421	)	$	527		$	(1,573	)	$	(335	)
	Cost of operations	$	977		$	2,698		$	(1,029	)	$	3,110
	Other-net	$	38		$	(69	)	$	78		$	29
	Gain (loss) recognized in income: portion excluded from effectiveness testing
	Location
	Other-net	$	169		$	(317	)	$	522		$	(618	)
	Derivatives Not Designated as Hedges:
	FX Forward Contracts:
	Gain (loss) recognized in income
	Location
	Other-net	$	352		$	(73	)	$	(231	)	$	(251	)
	Stock Warrants:
	Loss recognized in income
	Location
	Other-net	$	(3	)	$	(179	)	$	(25	)	$	(545	)

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Summary of Available-For-Sale Securities Measured at Fair Value	'
	The following is a summary of our available-for-sale securities measured at fair value at September 30, 2013 (in thousands):
		9/30/13		Level 1		Level 2		Level 3
	Mutual funds	$	3,865	$	—	$	3,865	$	—
	U.S. Government and agency securities		3,000		3,000		—		—
	Asset-backed securities and collateralized mortgage obligations		423		—		423		—
	Commercial paper		42,837		—		42,837		—
	Total	$	50,125	$	3,000	$	47,125	$	—
	The following is a summary of our available-for-sale securities measured at fair value at December 31, 2012 (in thousands):
		12/31/12		Level 1		Level 2		Level 3
	Mutual funds	$	3,637	$	—	$	3,637	$	—
	U.S. Government and agency securities		21,446		21,446		—		—
	Asset-backed securities and collateralized mortgage obligations		454		—		454		—
	Commercial paper		67,322		—		67,322		—
	Total	$	92,859	$	21,446	$	71,413	$	—

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Schedule of Operating Results by Segment	'
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
		(In thousands)
	REVENUES:
	Power Generation	$	426,960		$	426,363		$	1,359,614		$	1,337,673
	Nuclear Operations		282,120			284,450			874,245			800,026
	Technical Services		25,242			26,023			77,903			79,265
	Nuclear Energy		52,470			75,006			179,171			228,916
	mPower		343			39			980			107
	Adjustments and Eliminations(1)		(12,301	)		(4,295	)		(25,520	)		(19,924	)
		$	774,834		$	807,586		$	2,466,393		$	2,426,063
	(1)       Segment revenues are net of the following intersegment transfers and other adjustments:
	Power Generation Transfers	$	9,027		$	1,089		$	11,327		$	6,422
	Nuclear Operations Transfers		1,485			1,114			4,301			4,640
	Technical Services Transfers		1,120			875			2,669			2,289
	Nuclear Energy Transfers		669			1,188			7,223			6,544
	mPower Transfers		—			29			—			29
		$	12,301		$	4,295		$	25,520		$	19,924
	OPERATING INCOME:
	Power Generation	$	38,348		$	40,600		$	102,213		$	138,210
	Nuclear Operations		63,819			56,919			184,280			167,112
	Technical Services		18,398			11,657			47,812			45,614
	Nuclear Energy		21			9,517			10,201			41,528
	mPower		(25,576	)		(27,602	)		(53,627	)		(88,214	)
		$	95,010		$	91,091		$	290,879		$	304,250
	Unallocated Corporate(1)		(8,040	)		(6,691	)		(24,335	)		(23,354	)
	Special Charges for Restructuring Activities		(4,849	)		—			(25,504	)		—
	Total Operating Income(2)	$	82,121		$	84,400		$	241,040		$	280,896
	Other Income (Expense):
	Interest income		480			417			1,135			1,154
	Interest expense		(631	)		(996	)		(2,238	)		(2,771	)
	Other – net		(533	)		(27,306	)		1,878			(24,007	)
	Total Other Income (Expense)		(684	)		(27,885	)		775			(25,624	)
	Income before Provision for Income Taxes	$	81,437		$	56,515		$	241,815		$	255,272
	(1)         Unallocated corporate includes general corporate overhead not allocated to segments.
	(2)         Included in operating income is the following:
	(Gains) Losses on Asset Disposals and Impairments – Net:
	Power Generation	$	1,255		$	2,551		$	1,170		$	3,187
	Nuclear Operations		—			69			163			69
	Technical Services		—			—			—			(1,517	)
	Nuclear Energy		3			—			12			(1	)
	mPower		—			—			—			—
		$	1,258		$	2,620		$	1,345		$	1,738
	Equity in Income of Investees:
	Power Generation	$	3,287		$	4,214		$	10,596		$	11,090
	Nuclear Operations		—			—			—			—
	Technical Services		15,063			10,332			41,595			37,500
	Nuclear Energy		(199	)		—			(478	)		—
	mPower		—			—			—			—
		$	18,151		$	14,546		$	51,713		$	48,590

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Computation of Basic and Diluted Earnings Per Share	'
	The following table sets forth the computation of basic and diluted earnings per share:
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
		(In thousands, except share and per share amounts)
	Basic:
	Net income attributable to The Babcock & Wilcox Company	$	60,446	$	51,443	$	180,490	$	188,624
	Weighted average common shares		110,931,376		118,843,829		112,309,170		118,582,544
	Basic earnings per common share	$	0.54	$	0.43	$	1.61	$	1.59
	Diluted:
	Net income attributable to The Babcock & Wilcox Company	$	60,446	$	51,443	$	180,490	$	188,624
	Weighted average common shares (basic)		110,931,376		118,843,829		112,309,170		118,582,544
	Effect of dilutive securities:
	Stock options, restricted stock and performance shares		818,005		609,052		740,530		607,433
	Adjusted weighted average common shares and assumed exercises of stock options and vesting of stock awards		111,749,381		119,452,881		113,049,700		119,189,977
	Diluted earnings per common share	$	0.54	$	0.43	$	1.6	$	1.58

BASIS_OF_PRESENTATION_AND_SIGN3

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
			Segment
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Number of business segments	'	'	5	'
Number of segments reported	'	'	4	'
Revenue recognition, percentage of contract completion	'	'	70.00%	'
Additional costs related to changes in estimates and scheduling issues	'	'	$30,200,000	'
Recognition of revenues from settlement	'	'	'	18,400,000
Potential liquidated damages under contract	'	'	3,000,000	'
Restricted cash and cash equivalents	49,300,000	'	49,300,000	'
Research and development activities	'	'	11,289,000	13,477,000
Funding award	'	'	150,000,000	'
Cost reimbursement percentage	'	'	50.00%	'
Authorized funding award	'	'	99,300,000	'
Recognized funding award	16,400,000	'	54,200,000	'
Pre-award costs under the program	'	'	21,500,000	'
Effective tax rate	30.00%	12.80%	29.00%	29.20%
Recognized tax benefits	'	-25,305,000	'	-25,305,000
Unrecognized tax benefits	'	0	'	0
Impairment charge	'	27,000,000	'	27,000,000
Gross unrecognized tax benefits	5,100,000	'	5,100,000	'
Penalties recorded during the period	'	'	0	'
Decrease in unrecognized tax benefits Within next twelve months	'	'	1,000,000	'
Generation mPower LLC [Member]	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Research and development activities	3,900,000	4,800,000	11,300,000	13,500,000
Restricted Foreign Cash [Member]	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Restricted cash and cash equivalents	3,300,000	'	3,300,000	'
Cash Held For Future Decommissioning Of Facilities [Member]	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Restricted cash and cash equivalents	3,000,000	'	3,000,000	'
Cash Held To Meet Reinsurance Reserve Requirements [Member]	'	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'	'
Restricted cash and cash equivalents	$43,000,000	'	$43,000,000	'

BASIS_OF_PRESENTATION_AND_SIGN4

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Accumulated Other Comprehensive Income (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accumulated Other Comprehensive Income [Abstract]	'	'
Currency translation adjustments	$38,614	$40,899
Net unrealized gain on investments	75	597
Net unrealized gain on derivative financial instruments	1,016	2,103
Unrecognized prior service cost on benefit obligations	-9,388	-10,871
Accumulated other comprehensive income	$30,317	$32,728

BASIS_OF_PRESENTATION_AND_SIGN5

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Schedule of Amounts Reclassified from Accumulated Other Comprehensive Income (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Revenues	$774,834	$807,586	$2,466,393	$2,426,063
Other - net	-533	-27,306	1,878	-24,007
Selling, general and administrative expenses	-102,576	-103,343	-313,113	-313,629
Income before Provision for Income Taxes	81,437	56,515	241,815	255,272
Provision for Income Taxes	-24,416	-7,259	-70,217	-74,611
Net Income	57,021	49,256	171,598	180,661
Reclassification out of Accumulated Other Comprehensive Income [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Total reclassification for the period	-50	1,730	-2,611	412
Reclassification out of Accumulated Other Comprehensive Income [Member] | Realized (losses) gains on derivative financial instruments [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Revenues	-421	527	-1,573	-335
Cost of operations	977	2,698	-1,029	3,110
Other - net	38	-69	78	29
Income before Provision for Income Taxes	594	3,156	-2,524	2,804
Provision for Income Taxes	-158	-798	671	-730
Net Income	436	2,358	-1,853	2,074
Reclassification out of Accumulated Other Comprehensive Income [Member] | Amortization of prior service cost on benefit obligations [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Cost of operations	-705	-943	-2,116	-2,437
Selling, general and administrative expenses	-49	-31	-149	-97
Income before Provision for Income Taxes	-754	-974	-2,265	-2,534
Provision for Income Taxes	264	332	782	855
Net Income	-490	-642	-1,483	-1,679
Reclassification out of Accumulated Other Comprehensive Income [Member] | Realized gain on investments [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Other - net	6	14	730	17
Provision for Income Taxes	-2	'	-5	'
Net Income	$4	$14	$725	$17

BASIS_OF_PRESENTATION_AND_SIGN6

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Inventories (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Raw materials and supplies	$87,832	$98,428
Work in progress	8,744	7,956
Finished goods	17,319	17,834
Total inventories	$113,895	$124,218

BASIS_OF_PRESENTATION_AND_SIGN7

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Summary of Changes in Carrying Amount of Accrued Warranty Expense (Detail) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Product Warranties Disclosures [Abstract]	'	'
Balance at beginning of period	$83,682	$97,209
Additions	13,555	16,692
Expirations and other changes	-13,283	-14,741
Payments	-15,957	-8,103
Currency translation	-505	499
Balance at end of period	$67,492	$91,556

BUSINESS_ACQUISITIONS_AND_INVE1

BUSINESS ACQUISITIONS AND INVESTMENTS - Additional Information (Detail) (USD $)

3 Months Ended

9 Months Ended

6 Months Ended

0 Months Ended

1 Months Ended

1 Months Ended

0 Months Ended

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Jun. 30, 2013

Jun. 12, 2012

Sep. 30, 2010

Sep. 30, 2012

31-May-10

31-May-10

31-May-10

31-May-10

31-May-10

Sep. 30, 2010

Sep. 30, 2010

Jun. 12, 2012

Common Class B [Member]

Common Class B [Member]

USEC, Inc. Investment [Member]

USEC, Inc. Investment [Member]

USEC, Inc. Investment [Member]

USEC, Inc. Investment [Member]

USEC, Inc. Investment [Member]

USEC, Inc. Investment [Member]

USEC, Inc. Investment [Member]

USEC, Inc. Investment [Member]

USEC, Inc. Investment [Member]

USEC, Inc. Investment [Member]

US Department Of Energy (DOE) [Member]

After Reverse Stock Split [Member]

Toshiba Corporation [Member]

Series B-1 [Member]

Common Class B [Member]

Common Class B [Member]

Common Class B [Member]

Front-End Nuclear Fuel Facilities [Member]

American Centrifuge Project [Member]

Minimum [Member]

Maximum [Member]

Business Acquisitions And Investments [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Strategic investment business agreement date

'

'

'

'

'

'

'

'

'May 2010

'

'

'

'

'

'

'

Strategic investment

'

'

'

'

'

'

$100,000,000

'

$200,000,000

'

'

'

'

'

'

'

Uncommitted funds

'

'

'

'

'

'

'

'

'

'

'

'

'

2,000,000,000

'

'

Investment in equity and cost method investees

'

2,807,000

6,437,000

'

'

'

'

'

'

'

'

'

'

'

37,500,000

'

Number of convertible preferred stock received

'

'

'

'

'

'

'

'

'

37,500

'

'

'

'

'

'

Percentage of convertible preferred stock

'

'

'

'

'

'

'

'

'

12.75%

'

'

'

'

'

'

Number of warrants to purchase common stock

'

'

'

'

125,000

'

'

'

'

'

3,125,000

'

'

'

'

'

Common stock exercise price per share

'

'

'

'

$187.50

'

'

'

'

'

$7.50

'

'

'

'

'

Warrants exercisable dates

'

'

'

'

'

'

'

'

'

'

'

1-Jan-15

31-Dec-16

'

'

'

Reverse stock split ratio

'

'

'

'1-for-25

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of Cooperative Agreement

'

'

'

'

'

20.00%

'

'

'

'

'

'

'

'

'

80.00%

Impairment charge

27,000,000

'

27,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Investment in USEC Preferred Stock

'

'

'

'

'

'

'

$19,100,000

'

'

'

'

'

'

'

'

GLOBAL_COMPETITIVENESS_INITIAT2

GLOBAL COMPETITIVENESS INITIATIVE - Additional Information (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013
Restructuring And Related Activities [Abstract]	'
Employee Termination Benefits	$15.80
Consulting and other program administrative costs, net	8.1
Facility consolidation charges	$1.60

GLOBAL_COMPETITIVENESS_INITIAT3

GLOBAL COMPETITIVENESS INITIATIVE - Changes In Restructuring Liabilities (Detail) (USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
Restructuring And Related Activities [Abstract]	'	'	'
Liability balance at the beginning of the period	'	'	'
Special charges for restructuring activities	4,849	25,504	'
Payments	'	-20,727	'
Liability balance at the end of the period	$3,770	$3,770	'

GLOBAL_COMPETITIVENESS_INITIAT4

GLOBAL COMPETITIVENESS INITIATIVE - Changes In Restructuring Liabilities (Parenthetical) (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013
Restructuring And Related Activities [Abstract]	'
Accelerated depreciation	$1

PENSION_PLANS_AND_POSTRETIREME2

PENSION PLANS AND POSTRETIREMENT BENEFITS - Components of Net Periodic Benefit Cost (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Pension Benefits [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	$11,505	$11,987	$34,625	$35,090
Interest cost	27,624	30,049	83,250	91,844
Expected return on plan assets	-36,560	-36,086	-109,841	-102,556
Amortization of prior service cost (credit)	790	1,009	2,374	2,638
Net periodic benefit cost	3,359	6,959	10,408	27,016
Other Benefits [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	246	284	742	853
Interest cost	946	1,279	2,844	3,838
Expected return on plan assets	-538	-483	-1,613	-1,448
Amortization of prior service cost (credit)	-36	-35	-109	-104
Net periodic benefit cost	$618	$1,045	$1,864	$3,139

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) (USD $)

Feb. 14, 2012

17-May-13

Feb. 04, 2013

Dec. 31, 2009

Sep. 30, 2013

Dec. 31, 2008

Dec. 31, 1998

Oct. 21, 2013

Dec. 31, 2009

Dec. 31, 2009

Sep. 30, 2013

Sep. 30, 2013

In Millions, unless otherwise specified

Apollo And Parks Township [Member]

Apollo And Parks Township [Member]

Apollo And Parks Township [Member]

Apollo And Parks Township [Member]

Apollo And Parks Township [Member]

Apollo And Parks Township [Member]

Apollo And Parks Township [Member]

Apollo And Parks Township [Member]

Apollo And Parks Township [Member]

Apollo And Parks Township [Member]

Apollo And Parks Township [Member]

Claim

Claim

Cases

Subsequent Event [Member]

Personal Injury And Wrongful Death Claims [Member]

Property Damage Claims [Member]

2008 Settlement [Member]

2009 Settlement [Member]

Facility

Claim

Claim

Claim

Claim

Contingencies And Commitments [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Number of additional claims

'

2

10

'

'

'

'

8

'

'

'

'

Number of claimants

'

'

'

'

95

'

'

'

'

'

'

'

Number of facilities

'

'

'

'

2

'

'

'

'

'

'

'

Number of cases consolidated for most non-dispositive pre-trial matters

'

'

'

'

14

'

'

'

'

'

'

'

Number of cases for which fact finding is not closed

'

'

'

'

8

'

'

'

'

'

'

'

Aggregate settlement amount for claims

'

'

'

$52.50

'

$27.50

$8

'

'

'

'

'

Number of claims settled

'

'

'

'

'

'

'

'

250

125

'

'

Percentage of ARCO's recovery amounts assigned to company

'

'

'

'

58.33%

'

'

'

'

'

'

'

Interest accrued on settlement

'

'

'

'

'

'

'

'

'

'

$8.80

$6.20

Interest rate on settlement

6.00%

'

'

'

'

'

'

'

'

'

'

'

Appeal bond required as a percentage of total judgment

120.00%

'

'

'

'

'

'

'

'

'

'

'

DERIVATIVE_FINANCIAL_INSTRUMEN2

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'
Net gains deferred on derivative financial instruments in accumulated other comprehensive loss	$1
Notional amount of foreign currency forward contracts	$98.50
Maturity date of foreign currency forward contracts	'October 2014

DERIVATIVE_FINANCIAL_INSTRUMEN3

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Derivative Financial Instruments (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Derivatives Designated As Hedges [Member] | FX Forward Contracts [Member] | Accounts Receivable-Other [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Asset Derivatives	$2,607	$2,251
Derivatives Designated As Hedges [Member] | FX Forward Contracts [Member] | Other Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Asset Derivatives	'	3,777
Derivatives Designated As Hedges [Member] | FX Forward Contracts [Member] | Accounts Payable [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Liability Derivatives	909	1,893
Derivatives Designated As Hedges [Member] | FX Forward Contracts [Member] | Other Liabilities [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Liability Derivatives	'	29
Derivatives Not Designated as Hedges [Member] | FX Forward Contracts [Member] | Accounts Receivable-Other [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Asset Derivatives	217	'
Derivatives Not Designated as Hedges [Member] | FX Forward Contracts [Member] | Other Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Asset Derivatives	4	191
Derivatives Not Designated as Hedges [Member] | FX Forward Contracts [Member] | Accounts Payable [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Liability Derivatives	'	962
Derivatives Not Designated as Hedges [Member] | Stock Warrants [Member] | Other Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Asset Derivatives	$292	$317

DERIVATIVE_FINANCIAL_INSTRUMEN4

DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Effect of Derivative Instruments on Statements of Financial Performance (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivatives Designated As Hedges [Member] | Cash Flow Hedges [Member] | FX Forward Contracts [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of income (loss) recognized in other comprehensive income	$1,266	$5,985	($3,944)	$3,469
Derivatives Designated As Hedges [Member] | Cash Flow Hedges [Member] | FX Forward Contracts [Member] | Revenues [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Income (loss) reclassified from accumulated other comprehensive income into earnings: effective portion	-421	527	-1,573	-335
Derivatives Designated As Hedges [Member] | Cash Flow Hedges [Member] | FX Forward Contracts [Member] | Cost of Operations [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Income (loss) reclassified from accumulated other comprehensive income into earnings: effective portion	977	2,698	-1,029	3,110
Derivatives Designated As Hedges [Member] | Cash Flow Hedges [Member] | FX Forward Contracts [Member] | Other-net [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Income (loss) reclassified from accumulated other comprehensive income into earnings: effective portion	38	-69	78	29
Gain (loss) recognized in income: portion excluded from effectiveness testing	169	-317	522	-618
Derivatives Not Designated as Hedges [Member] | Forward Contracts [Member] | Other-net [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain (loss) recognized in income	352	-73	-231	-251
Derivatives Not Designated as Hedges [Member] | Stock Warrants [Member] | Other-net [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain (loss) recognized in income	($3)	($179)	($25)	($545)

FAIR_VALUE_MEASUREMENTS_Summar

FAIR VALUE MEASUREMENTS - Summary of Available-For-Sale Securities Measured at Fair Value (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	$50,125	$92,859
Mutual Funds [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	3,865	3,637
U.S. Government And Agency Securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	3,000	21,446
Asset-backed securities and collateralized mortgage obligations [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	423	454
Commercial Paper [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	42,837	67,322
Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	3,000	21,446
Level 1 [Member] | Mutual Funds [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	'	'
Level 1 [Member] | U.S. Government And Agency Securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	3,000	21,446
Level 1 [Member] | Asset-backed securities and collateralized mortgage obligations [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	'	'
Level 1 [Member] | Commercial Paper [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	'	'
Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	47,125	71,413
Level 2 [Member] | Mutual Funds [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	3,865	3,637
Level 2 [Member] | U.S. Government And Agency Securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	'	'
Level 2 [Member] | Asset-backed securities and collateralized mortgage obligations [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	423	454
Level 2 [Member] | Commercial Paper [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	42,837	67,322
Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	'	'
Level 3 [Member] | Mutual Funds [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	'	'
Level 3 [Member] | U.S. Government And Agency Securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	'	'
Level 3 [Member] | Asset-backed securities and collateralized mortgage obligations [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	'	'
Level 3 [Member] | Commercial Paper [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Available-for-sale securities measured at fair value	'	'

FAIR_VALUE_MEASUREMENTS_Additi

FAIR VALUE MEASUREMENTS - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'	'
Fair value of foreign currency forward contracts	$1.90	$3.30

STOCKBASED_COMPENSATION_Additi

STOCK-BASED COMPENSATION - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'	'	'	'
Stock based compensation expense	$4.50	$4.60	$14.20	$13.70
Stock-based compensation, tax benefits	$1.80	$1.70	$5.50	$5

SEGMENT_REPORTING_Schedule_of_

SEGMENT REPORTING - Schedule of Operating Results by Segment (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	$774,834	$807,586	$2,466,393	$2,426,063
Special Charges for Restructuring Activities	-4,849	'	-25,504	'
Operating income	82,121	84,400	241,040	280,896
Interest income	480	417	1,135	1,154
(Gains) Losses on Asset Disposals and Impairments - Net	-1,258	-2,620	-1,345	-1,738
Interest expense	-631	-996	-2,238	-2,771
Equity in Income of Investees	18,151	14,546	51,713	48,590
Other - net	-533	-27,306	1,878	-24,007
Total Other Income (Expense)	-684	-27,885	775	-25,624
Income before Provision for Income Taxes	81,437	56,515	241,815	255,272
Operating Segments [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Special Charges for Restructuring Activities	-4,849	'	-25,504	'
Operating income	82,121	84,400	241,040	280,896
Interest income	480	417	1,135	1,154
Interest expense	-631	-996	-2,238	-2,771
Other - net	-533	-27,306	1,878	-24,007
Total Other Income (Expense)	-684	-27,885	775	-25,624
Operating Segments [Member] | Power Generation [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	426,960	426,363	1,359,614	1,337,673
Operating income	38,348	40,600	102,213	138,210
(Gains) Losses on Asset Disposals and Impairments - Net	1,255	2,551	1,170	3,187
Equity in Income of Investees	3,287	4,214	10,596	11,090
Operating Segments [Member] | Nuclear Operations [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	282,120	284,450	874,245	800,026
Operating income	63,819	56,919	184,280	167,112
(Gains) Losses on Asset Disposals and Impairments - Net	'	69	163	69
Equity in Income of Investees	'	'	'	'
Operating Segments [Member] | Technical Services [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	25,242	26,023	77,903	79,265
Operating income	18,398	11,657	47,812	45,614
(Gains) Losses on Asset Disposals and Impairments - Net	'	'	'	-1,517
Equity in Income of Investees	15,063	10,332	41,595	37,500
Operating Segments [Member] | Nuclear Energy [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	52,470	75,006	179,171	228,916
Operating income	21	9,517	10,201	41,528
(Gains) Losses on Asset Disposals and Impairments - Net	3	'	12	-1
Equity in Income of Investees	-199	'	-478	'
Operating Segments [Member] | mPower [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	343	39	980	107
Operating income	-25,576	-27,602	-53,627	-88,214
(Gains) Losses on Asset Disposals and Impairments - Net	'	'	'	'
Equity in Income of Investees	'	'	'	'
Operating Segments [Member] | Segments [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Operating income	95,010	91,091	290,879	304,250
Adjustments and Eliminations [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	12,301	4,295	25,520	19,924
Adjustments and Eliminations [Member] | Power Generation [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	9,027	1,089	11,327	6,422
Adjustments and Eliminations [Member] | Nuclear Operations [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	1,485	1,114	4,301	4,640
Adjustments and Eliminations [Member] | Technical Services [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	1,120	875	2,669	2,289
Adjustments and Eliminations [Member] | Nuclear Energy [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	669	1,188	7,223	6,544
Adjustments and Eliminations [Member] | mPower [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	'	29	'	29
Unallocated Corporate [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Operating income	($8,040)	($6,691)	($24,335)	($23,354)

EARNINGS_PER_SHARE_Computation

EARNINGS PER SHARE - Computation of Basic and Diluted Earnings Per Share (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share Basic And Diluted [Abstract]	'	'	'	'
Net income attributable to The Babcock & Wilcox Company	$60,446	$51,443	$180,490	$188,624
Weighted average common shares	110,931,376	118,843,829	112,309,170	118,582,544
Basic earnings per common share	$0.54	$0.43	$1.61	$1.59
Net income attributable to The Babcock & Wilcox Company	$60,446	$51,443	$180,490	$188,624
Weighted average common shares (basic)	110,931,376	118,843,829	112,309,170	118,582,544
Stock options, restricted stock and performance shares	818,005	609,052	740,530	607,433
Adjusted weighted average common shares and assumed exercises of stock options and vesting of stock awards	111,749,381	119,452,881	113,049,700	119,189,977
Diluted earnings per common share	$0.54	$0.43	$1.60	$1.58

EARNINGS_PER_SHARE_Additional_

EARNINGS PER SHARE - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share Basic And Diluted Other Disclosures [Abstract]	'	'
Antidilutive shares related to stock options excluded from the diluted share	525,716	1,144,849