Babcock & Wilcox Enterprises, I (BW) 10-Q 2 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Oct. 28, 2016
Document And Entity Information [Abstract]
Document Type		10-Q
Amendment Flag		false
Document Period End Date		Sep. 30, 2016
Document Fiscal Year Focus		2,016
Document Fiscal Period Focus	Q3
Trading Symbol		BW
Entity Registrant Name		BABCOCK & WILCOX ENTERPRISES, INC.
Entity Central Index Key		1,630,805
Current Fiscal Year End Date		--12-31
Entity Filer Category		Non-accelerated Filer
Entity Common Stock, Shares Outstanding			48,685,410

Condensed Consolidated and Comb

Condensed Consolidated and Combined Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Revenues	$ 410,955	$ 419,977	$ 1,198,279	$ 1,254,617
Costs and expenses:
Cost of operations	337,198	342,055	1,018,314	1,011,414
Research and development costs	2,361	3,977	8,273	12,457
Losses (gains) on asset disposals and impairments, net	(2)	10	(17)	9,037
Selling, general and administrative expenses	60,697	62,637	182,761	178,539
Restructuring activities and spin-off transaction costs	2,395	2,713	38,021	11,279
Total costs and expenses	402,649	411,392	1,247,352	1,222,726
Equity in income (loss) of investees	2,827	1,047	4,887	(57)
Operating income (loss)	11,133	9,632	(44,186)	31,834
Other income (expense):
Interest income	115	138	656	420
Interest Income (Expense), Net	(379)	(389)	(1,169)	(673)
Other – net	(241)	(1,326)	113	(1,436)
Total other income (expense)	(505)	(1,577)	(400)	(1,689)
Income (loss) before income tax expense	10,628	8,055	(44,586)	30,145
Income tax expense (benefit)	1,617	1,770	(790)	8,381
Income (loss) from continuing operations	9,011	6,285	(43,796)	21,764
Income from discontinued operations, net of tax	0	0	0	2,803
Net income (loss)	9,011	6,285	(43,796)	24,567
Net income attributable to noncontrolling interest	(117)	(116)	(293)	(222)
Net income (loss) attributable to shareholders	8,894	6,169	(44,089)	24,345
Amounts attributable to shareholders:
Income (loss) from continuing operations	8,894	6,169	(44,089)	21,542
Income from discontinued operations, net of tax	0	0	0	2,803
Net income (loss) attributable to shareholders	$ 8,894	$ 6,169	$ (44,089)	$ 24,345
Basic earnings per common share:
Continuing operations (usd per share)	$ 0.18	$ 0.11	$ (0.87)	$ 0.40
Discontinued operations (usd per share)	0	0	0	0.05
Basic earnings per common share (usd per share)	0.18	0.11	(0.87)	0.45
Diluted earnings per common share:
Continuing operations (usd per share)	0.18	0.11	(0.87)	0.40
Discontinued operations (usd per share)	0	0	0	0.05
Diluted earnings per common share (usd per share)	$ 0.18	$ 0.11	$ (0.87)	$ 0.45
Shares used in the computation of earnings per share:
Basic (shares)	49,621	53,758	50,613	53,569
Diluted (shares)	49,857	53,787	50,613	53,716

Condensed Consolidated and Com3

Condensed Consolidated and Combined Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 9,011	$ 6,285	$ (43,796)	$ 24,567
Other comprehensive income (loss):
Currency translation adjustments	2,811	(7,685)	(7,015)	(16,394)
Derivative financial instruments:
Unrealized gains (losses) on derivative financial instruments	1,419	4,360	5,476	1,363
Income taxes	287	1,023	990	245
Unrealized gains (losses) on derivative financial instruments, net of taxes	1,132	3,337	4,486	1,118
Derivative financial instrument (gains) losses reclassified into net income	(1,519)	(474)	(3,516)	1,672
Income taxes	(272)	(115)	(615)	453
Reclassification adjustment for (gains) losses included in net income, net of taxes	(1,247)	(359)	(2,901)	1,219
Benefit obligations:
Unrealized gains (losses) on benefit obligations	(25)	31	(49)	31
Income taxes	0	0	0	0
Unrealized gains (losses) on benefit obligations, net of taxes	(25)	31	(49)	31
Amortization of benefit plan costs (benefits)	15	1,108	(294)	1,337
Income taxes	7	1,048	(421)	1,140
Amortization of benefit plan costs, net of taxes	8	60	127	197
Investments:
Unrealized gains (losses) on investments	18	(65)	53	(50)
Income taxes	0	(35)	24	(30)
Unrealized gains (losses) on investments, net of taxes	18	(30)	29	(20)
Investment losses reclassified into net income	0	0	1	3
Income taxes	0	0	0	1
Reclassification adjustments for losses included in net income, net of taxes	0	0	1	2
Other comprehensive loss	2,697	(4,646)	(5,322)	(13,847)
Total comprehensive income (loss)	11,708	1,639	(49,118)	10,720
Comprehensive loss attributable to noncontrolling interest	(218)	(38)	(370)	(169)
Comprehensive income (loss) attributable to shareholders	$ 11,490	$ 1,601	$ (49,488)	$ 10,551

Condensed Consolidated and Com4

Condensed Consolidated and Combined Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 65,068	$ 365,192
Restricted cash and cash equivalents	28,874	37,144
Accounts receivable – trade, net	304,425	291,242
Accounts receivable – other	66,750	44,765
Contracts in progress	168,647	128,174
Inventories	99,453	90,119
Other current assets	39,384	21,548
Total current assets	772,601	978,184
Property, plant and equipment - gross	336,946	330,021
Accumulated depreciation	(197,919)	(184,304)
Net property, plant and equipment	139,027	145,717
Goodwill	271,302	201,069
Deferred income taxes	185,525	190,656
Investments in unconsolidated affiliates	113,435	92,196
Intangible assets	82,025	37,844
Other assets	15,308	17,379
Total assets	1,579,223	1,663,045
Current liabilities:
Revolving debt	44,703	2,005
Accounts payable	190,214	175,170
Accrued employee benefits	46,908	51,476
Advance billings on contracts	169,188	229,390
Accrued warranty expense	44,964	39,847
Accrued liabilities – other	65,576	63,464
Total current liabilities	561,553	561,352
Accumulated postretirement benefit obligation	28,347	27,768
Pension liability	293,621	282,133
Other liabilities	53,287	43,365
TOTAL LIABILITIES	936,808	914,618
Stockholders' Equity:
Common stock, par value $0.01 per share, authorized 200,000 shares; issued 48,685 and 52,481 shares at September 30, 2016 and December 31, 2015, respectively	544	540
Capital in excess of par value	804,359	790,464
Treasury stock at cost, 5,592 and 1,376 shares at September 30, 2016 and December 31, 2015, respectively	(103,799)	(25,408)
Retained Earnings (deficit)	(43,124)	965
Accumulated other comprehensive income (loss)	(24,175)	(18,853)
Stockholders' equity – Babcock & Wilcox Enterprises, Inc.	633,805	747,708
Noncontrolling interest	8,610	719
TOTAL STOCKHOLDERS' EQUITY	642,415	748,427
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,579,223	$ 1,663,045

Condensed Consolidated and Com5

Condensed Consolidated and Combined Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	200,000,000	200,000,000
Common stock, shares issued (shares)	50,354,014	52,480,630
Treasury stock, shares (shares)	3,905,654

Condensed Consolidated and Com6

Condensed Consolidated and Combined Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net income (loss)	$ (43,796)	$ 24,567
Non-cash items included in net income (loss):
Depreciation and amortization	27,413	28,885
(Income) loss of equity method investees, net of dividends	(4,887)	57
Losses on asset disposals and impairments	14,906	11,335
Write-off of accrued claims receivable, net		7,832
Provision for deferred taxes	(7,613)	(1,485)
Recognition of losses for pension and postretirement plans	30,646	300
Stock-based compensation charges and excess tax benefits	13,899	2,482
Changes in assets and liabilities:
Accounts receivable	49,082	(23,247)
Accrued insurance receivable	(15,000)	0
Contracts in progress and advance billings on contracts	(53,983)	48,549
Inventories	(7,990)	528
Income taxes	6,296	(12,235)
Accounts payable	(32,390)	(7,823)
Accrued and other current liabilities	(3,733)	26,872
Pension liabilities, accrued postretirement benefits and employee benefits	(21,206)	(7,075)
Other, net	8,601	(6,494)
Net cash from operating activities	(39,755)	93,048
CASH FLOWS FROM INVESTING ACTIVITIES:
Decrease in restricted cash and cash equivalents	8,270	1,627
Purchases of property, plant and equipment	(20,376)	(21,931)
Acquisition of business, net of $26.0 million cash acquired	(142,980)	0
Investment in equity method investees	(26,220)	0
Purchases of available-for-sale securities	(30,738)	(9,935)
Sales and maturities of available-for-sale securities	20,986	5,997
Other	(556)	(796)
Net cash from investing activities	(191,614)	(25,038)
Cash flows from financing activities:
Borrowings under our revolving credit facilities	75,465	0
Repayments of our revolving credit facilities	(42,248)	0
Repayments of SPIG revolving credit facilities after acquisition	(18,289)	0
Net transfers from former Parent	0	80,589
Repurchase of shares of common stock	(78,391)	(1,275)
Other	(1,166)	(256)
Net cash from financing activities	(64,629)	79,058
Effects of exchange rate changes on cash	(4,126)	(6,360)
Cash flow from continuing operations	(300,124)	140,708
Cash flows from discontinued operations:
Operating cash flows from discontinued operations, net	0	(25,194)
Investing cash flows from discontinued operations, net	0	(23)
Net cash flows from discontinued operations	0	(25,217)
Net increase (decrease) in cash and equivalents	(300,124)	115,491
Cash and equivalents, beginning of period	365,192	218,659
Cash and equivalents, end of period	$ 65,068	$ 334,150

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Share	EARNINGS PER SHARE On June 30, 2015, 53,719,878 shares of our common stock were distributed to BWC shareholders to complete our spin-off transaction. The basic and diluted weighted average shares outstanding were based on the weighted average number of BWC common shares outstanding for the period ending June 30, 2015, adjusted for a distribution ratio of one share of B&W common stock for every two shares of BWC common stock. The following table sets forth the computation of basic and diluted earnings per share of our common stock: Three Months Ended Nine Months Ended September 30, (In thousands, except per share amounts) 2016 2015 2016 2015 Income (loss) from continuing operations $ 8,894 $ 6,169 $ (44,089 ) $ 21,542 Income from discontinued operations, net of tax — — — 2,803 Net income attributable to Babcock & Wilcox Enterprises, Inc. $ 8,894 $ 6,169 $ (44,089 ) $ 24,345 Weighted average shares used to calculate basic earnings per share 49,621 53,758 50,613 53,569 Dilutive effect of stock options, restricted stock and performance shares (1) 236 30 — 147 Weighted average shares used to calculate diluted earnings per share 49,857 53,787 50,613 53,716 Basic earnings (loss) per share: Continuing operations $ 0.18 $ 0.11 $ (0.87 ) $ 0.40 Discontinued operations — — — 0.05 Basic earnings (loss) per share $ 0.18 $ 0.11 $ (0.87 ) $ 0.45 Diluted earnings (loss) per share: Continuing operations $ 0.18 $ 0.11 $ (0.87 ) $ 0.40 Discontinued operations — — — 0.05 Diluted earnings (loss) per share $ 0.18 $ 0.11 $ (0.87 ) $ 0.45 (1) We excluded 526 thousand shares from the weighted average shares outstanding to calculate diluted EPS for the nine months ended September 30, 2016 as the Company had a net loss during the period.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Segment Reporting	SEGMENT REPORTING Our operations are assessed based on three reportable segments, which changed beginning in the third quarter of 2016 with the purchase of SPIG as described in Note 5. Segment results for prior periods have been restated for comparative purposes. • Power: Focused on the supply of and aftermarket services for steam-generating, environmental, and auxiliary equipment for power generation and other industrial applications. • Renewable: Focused on the supply of steam-generating systems, environmental and auxiliary equipment for the waste-to-energy and biomass power generation industries. • Industrial: Focused on custom-engineered cooling, environmental, and other industrial equipment along with related aftermarket services. An analysis of our operations by segment is as follows: Three Months Ended Nine Months Ended (In thousands) 2016 2015 2016 2015 Revenues: Power $ 209,802 $ 294,185 $ 757,406 $ 907,863 Renewable 124,344 86,896 293,593 223,371 Industrial 76,809 38,896 147,280 123,383 410,955 419,977 1,198,279 1,254,617 Gross profit (loss): Power 48,896 47,601 170,903 176,266 Renewable 18,592 17,453 14,468 36,565 Industrial 14,601 13,379 33,506 37,548 Intangible asset amortization (7,752 ) (511 ) (8,833 ) (7,176 ) Mark to market adjustments (580 ) — (30,079 ) — 73,757 77,922 179,965 243,203 Research and development costs (2,361 ) (3,977 ) (8,273 ) (12,457 ) Losses (gains) on asset disposals and impairments, net 2 (10 ) 17 (9,037 ) Selling, general and administrative expenses (60,633 ) (62,637 ) (182,296 ) (178,539 ) Restructuring activities and spin-off transaction costs (2,395 ) (2,713 ) (38,021 ) (11,279 ) Equity in income (loss) of investees 2,827 1,047 4,887 (57 ) Mark to market adjustment included in SG&A (64 ) — (465 ) — Operating income (loss) $ 11,133 $ 9,632 $ (44,186 ) $ 31,834

Restructuring Activities and Sp

Restructuring Activities and Spin Transaction Costs	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Spin Transaction Costs	Spin-off transaction costs In the three and nine months ended September 30, 2016 , we incurred $0.4 million and $3.4 million , respectively, of costs directly related to the spin-off from our former Parent. The costs were primarily attributable to employee retention awards. In the three and nine months ended September 30, 2015 , we incurred $1.6 million and $2.5 million of costs directly related to the spin-off from our former Parent. The costs were primarily attributable to stock-based compensation and employee retention awards. 2016 Restructuring activities On June 28, 2016, we announced actions to restructure our power business in advance of significantly lower demand now projected for U.S. power generation from coal. The new organizational structure includes a redesigned work flow to provide an efficient, flexible organization that can adapt to the changing market conditions and volumes. The costs associated with the restructuring activities were $1.4 million and $30.8 million in the three and nine months ended September 30, 2016, and were primarily related to employee severance of $14.0 million and non-cash impairment of the long-lived assets at B&W’s one coal power plant of $14.7 million . Other costs associated with the restructuring of $2.1 million are related to organizational realignment of personnel and processes. The 2016 restructuring activities are expected to allow our business to continue to serve the power market and maintain gross margins, despite the expected decline in volume as a result of the lower projected demand in the US coal-fired power generation market. These restructuring actions are primarily in the Power segment

Provision for Income Taxes (Not

Provision for Income Taxes (Notes)	9 Months Ended
	Sep. 30, 2016
PROVISION FOR INCOME TAXES [Abstract]
Income Tax Disclosure [Text Block]	PROVISION FOR INCOME TAXES Our effective tax rate for the three months ended September 30, 2016 was approximately 15.2% as compared to 22.0% for the three months ended September 30, 2015 . Our effective tax rate for the three months ended September 30, 2016 was lower than our statutory rate primarily due to changes in the jurisdictional mix of our forecasted full year income and losses and favorable impacts from adjustments related to prior years’ tax returns in the United States and foreign jurisdictions. Our effective tax rate for the three months ended September 30, 2015 was lower than our statutory rate primarily due to changes in the jurisdictional mix of our income as well as adjustments to unrecognized tax benefits associated with the resolution of certain disputed items, offset by additional tax withholdings on a distribution from one of our foreign joint ventures. Our effective tax rate for the nine months ended September 30, 2016 was approximately 1.8% as compared to 27.8% for the nine months ended September 30, 2015 . Our effective tax rate for the nine months ended September 30, 2016 was lower than our statutory rate due to a $13.1 million increase in valuation allowances against deferred tax assets related to our equity investment in a foreign joint venture and state net operating losses, which were recorded in connection with our restructuring activities announced June 28, 2016. Our effective tax rate for the nine months ended September 30, 2015 was lower than our statutory rate primarily due to changes in the jurisdictional mix of income as well as the favorable impact of an increase in benefits for amended federal manufacturing deductions and certain amended state return filings, offset by an increase to a valuation allowance against certain state deferred tax assets.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	DISCONTINUED OPERATIONS We distributed assets and liabilities totaling $47.8 million associated with the NE segment to BWC in conjunction with the spin-off. We received corporate allocations from our former Parent of $2.7 million through June 30, 2015, the date of our spin-off from our former Parent. Though these allocations relate to our discontinued NE segment, they are included as part of continuing operations because allocations are not eligible for inclusion in discontinued operations. The following table presents selected financial information regarding the results of operations of our former NE segment through June 30, 2015, the date it was discontinued: (In thousands) Six Months Ended Revenues $ 53,064 Income before income tax expense 3,358 Income tax expense 555 Income from discontinued operations, net of tax $ 2,803

Cash and Cash Equivalents

Cash and Cash Equivalents	9 Months Ended
	Sep. 30, 2016
Cash and Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents [Table Text Block]	NOTE 11 – CASH AND CASH EQUIVALENTS The components of cash and cash equivalents are as follows: (In thousands) September 30, 2016 December 31, 2015 Held by foreign entities $ 64,107 $ 221,151 Held by United States entities 961 144,041 Cash and cash equivalents $ 65,068 $ 365,192 Reinsurance reserve requirements $ 25,306 $ 33,404 Restricted foreign accounts 3,568 3,740 Restricted cash and cash equivalents $ 28,874 $ 37,144

Inventories (Notes)

Inventories (Notes)	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Text Block]	NOTE 12 – INVENTORIES The components of inventories are as follows: (In thousands) September 30, 2016 December 31, 2015 Raw materials and supplies $ 69,234 $ 68,684 Work in progress 9,929 7,025 Finished goods 20,290 14,410 Total inventories $ 99,453 $ 90,119

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS The following table summarizes our financial assets and liabilities carried at fair value, all of which were valued from readily available prices or using inputs based upon quoted prices for similar instruments in active markets (known as "Level 1" and "Level 2" inputs, respectively, in the fair value hierarchy established by the Financial Accounting Standards Board ("FASB") Topic Fair Value Measurements and Disclosures ). (in thousands) September 30, 2016 December 31, 2015 Available-for-sale securities Total Level 1 Level 2 Level 2 Commercial paper $ 7,259 $ — $ 7,259 $ 3,996 Certificates of deposit 1,750 — 1,750 — Mutual funds 1,152 — 1,152 1,093 Corporate bonds 1,251 1,251 — — U.S. Government and agency securities 3,860 3,860 — — Total fair value of available-for-sale securities $ 15,272 $ 5,111 $ 10,161 $ 5,089 Derivatives September 30, 2016 December 31, 2015 Forward contracts to purchase/sell foreign currencies $5,469 $2,186 Available-for-sale securities We estimate the fair value of available-for-sale securities based on quoted market prices. Our investments in available-for-sale securities are presented in other assets on our condensed consolidated and combined balance sheets. Derivatives 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. Other financial instruments We used the following methods and assumptions in estimating our fair value disclosures for our other financial instruments: • Cash and cash equivalents and restricted cash and cash equivalents . The carrying amounts that we have reported in the accompanying condensed consolidated and combined balance sheets for cash and cash equivalents and restricted cash and cash equivalents approximate their fair values due to their highly liquid nature. • Revolving 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 approximated their carrying value at September 30, 2016 and December 31, 2015 . Non-recurring fair value measurements The purchase price allocation associated with the July 1, 2016 SPIG acquisition required significant fair value measurements using unobservable inputs ("Level 3" inputs as defined in the fair value hierarchy established by FASB Topic Fair Value Measurements and Disclosures ). The preliminary fair value of the acquired intangible assets was determined using the income approach (see Note 5 ).

Warranty (Notes)

Warranty (Notes)	9 Months Ended
	Sep. 30, 2016
Schedule of Product Warranty Liability [Table Text Block]	The following summarizes the changes in the carrying amount of our accrued warranty expense: Nine Months Ended September 30, (In thousands) 2016 2015 Balance at beginning of period $ 39,847 $ 37,735 Additions 19,201 14,250 Expirations and other changes (2,945 ) (1,311 ) Payments (10,922 ) (11,241 ) Translation and other (217 ) (790 ) Balance at end of period $ 44,964 $ 38,643 Additions to accrued warranty expense during the third quarter of 2016 included $0.9 million from the acquisition of SPIG.

Pension Plans and Postretiremen

Pension Plans and Postretirement Benefits	9 Months Ended
	Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Pension Plans and Postretirement Benefits	During the second and third quarters of 2016, we recorded adjustments to our benefit plan liabilities resulting from certain curtailment and settlement events. In September 2016, lump sum payments from our Canadian pension plan resulted in a $0.1 million pension plan settlement charge. In May 2016, the closure of our West Point, MS manufacturing facility resulted in a $1.8 million curtailment charge in our United States pension plan. In April 2016, lump sum payments from our Canadian pension plan resulted in a $1.1 million plan settlement charge. These events described above also resulted in interim mark to market accounting for the respective benefit plans. Mark to market charges in the three months ended September 30, 2016 were $0.5 million in our Canadian pension plan. Mark to market charges for our US and Canadian pension plans were $27.5 million in the nine months ended September 30, 2016 . The pension mark to market charges were impacted by higher than expected returns on pension plan assets. The weighted-average discount rate used to remeasure the benefit plan liabilities at September 30, 2016 was 3.88% . The effects of the pension plan charges and the mark to market losses are reflected in "Recognized net actuarial loss" in the table above. As discussed in Note 7 , we have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 7 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating income (loss). The recognized net actuarial loss and the affected condensed consolidated and combined statements of operations line items are as follows: Pension Benefits Three Months Ended Nine Months Ended (in thousands) 2016 2015 2016 2015 Cost of operations $ 580 $ — $ 30,079 $ — Selling, general and administrative expenses 64 — 465 — Total $ 644 $ — $ 30,544 $ — PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS Components of net periodic benefit cost (benefit) included in net income (loss) are as follows: Pension Benefits Other Benefits Three Months Ended Nine Months Ended September 30, Three Months Ended Nine Months Ended September 30, (In thousands) 2016 2015 2016 2015 2016 2015 2016 2015 Service cost $ 548 $ 2,555 $ 1,137 $ 9,329 $ 6 $ — $ 18 $ — Interest cost 10,086 12,253 30,890 36,017 206 249 629 748 Expected return on plan assets (15,925 ) (16,631 ) (46,107 ) (49,986 ) — — — — Amortization of prior service cost 81 99 335 299 — — — — Recognized net actuarial loss 645 — 30,545 — — — — — Net periodic benefit cost (benefit) $ (4,565 ) $ (1,724 ) $ 16,800 $ (4,341 ) $ 212 $ 249 $ 647 $ 748 During the second and third quarters of 2016, we recorded adjustments to our benefit plan liabilities resulting from certain curtailment and settlement events. In September 2016, lump sum payments from our Canadian pension plan resulted in a $0.1 million pension plan settlement charge. In May 2016, the closure of our West Point, MS manufacturing facility resulted in a $1.8 million curtailment charge in our United States pension plan. In April 2016, lump sum payments from our Canadian pension plan resulted in a $1.1 million plan settlement charge. These events described above also resulted in interim mark to market accounting for the respective benefit plans. Mark to market charges in the three months ended September 30, 2016 were $0.5 million in our Canadian pension plan. Mark to market charges for our US and Canadian pension plans were $27.5 million in the nine months ended September 30, 2016 . The pension mark to market charges were impacted by higher than expected returns on pension plan assets. The weighted-average discount rate used to remeasure the benefit plan liabilities at September 30, 2016 was 3.88% . The effects of the pension plan charges and the mark to market losses are reflected in "Recognized net actuarial loss" in the table above. As discussed in Note 7 , we have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 7 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating income (loss). The recognized net actuarial loss and the affected condensed consolidated and combined statements of operations line items are as follows: Pension Benefits Three Months Ended Nine Months Ended (in thousands) 2016 2015 2016 2015 Cost of operations $ 580 $ — $ 30,079 $ — Selling, general and administrative expenses 64 — 465 — Total $ 644 $ — $ 30,544 $ — We made contributions to our pension and other postretirement benefit plans totaling $1.8 million and $4.4 million during the three and nine months ended September 30, 2016 , respectively, as compared to $0.2 million and $6.7 million during the three and nine months ended September 30, 2015 , respectively.

Credit Facility

Credit Facility	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Credit Facility	The components of our revolving debt are comprised of separate revolving credit facilities in the following locations: (In thousands) September 30, 2016 December 31, 2015 United States $ 34,100 $ — Foreign 10,603 2,005 Total $ 44,703 $ 2,005 United States credit facility In connection with the spin-off, we entered into a credit agreement on May 11, 2015 (the "Credit Agreement"). The Credit Agreement provides for a senior secured revolving credit facility in an aggregate amount of up to $600 million, which is scheduled to mature on June 30, 2020. The proceeds of loans under the Credit Agreement are available for working capital needs, issuance of letters of credit and other general corporate purposes. At September 30, 2016 , we had $34.1 million in borrowings outstanding under the revolving credit facility at an effective interest rate of 3.875% . After giving effect to the leverage ratio and $91.2 million of letters of credit issued under the credit facility, we had approximately $203.8 million available for borrowings based on trailing-twelve-months EBITDA, as defined in our Credit Agreement, which includes the results of SPIG for the trailing-twelve-month period ending September 30, 2016 . The Credit Agreement generally includes customary events of default for a secured credit facility. If an event of default relating to bankruptcy or other insolvency events with respect to us occurs under the Credit Agreement, all obligations will immediately become due and payable. If any other event of default exists, the lenders will be permitted to accelerate the maturity of the obligations outstanding. If any event of default occurs, the lenders are permitted to terminate their commitments thereunder and exercise other rights and remedies, including the commencement of foreclosure or other actions against the collateral. Additionally, if we are unable to make any of the representations and warranties in the Credit Agreement, we will be unable to borrow funds or have letters of credit issued. At September 30, 2016 , we were in compliance with all of the covenants set forth in the Credit Agreement. Foreign revolving credit facilities Outside of the United States, we have revolving credit facilities in Turkey, China and India that are used to provide working capital to our operations in each country. The revolving credit facilities in Turkey and India are a result of the July 1, 2016 acquisition of SPIG (see Note 5). These three foreign revolving credit facilities allow us to borrow up to $12.8 million in aggregate and each have a one year term. At September 30, 2016 , we had $10.6 million in borrowings outstanding under these foreign revolving credit facilities at an effective weighted-average interest rate of 5.485% . If an event of default relating to bankruptcy or insolvency events was to occur, all obligations will become due and payable. Additionally, the foreign revolving credit facilities are subordinate to the United States credit facility. Letters of credit and bank guarantees We can issue letters of credit under the United States credit facility. The aggregate value of all letters of credit issued under the United States credit facility as of September 30, 2016 and December 31, 2015 was $91.2 million and $109.6 million , respectively. Certain subsidiaries have credit arrangements with various commercial banks and other financial institutions for the issuance of letters of credit and bank guarantees in associated with contracting activity. The aggregate value of all such letters of credit and bank guarantees not secured by the United States credit facility as of September 30, 2016 and December 31, 2015 was $248.4 million and $193.1 million , respectively. The increase is attributable to the July 1, 2016 acquisition of SPIG.

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	CONTINGENCIES On February 28, 2014, the Arkansas River Power Authority ("ARPA") filed suit against Babcock & Wilcox Power Generation Group, Inc. (now known as The Babcock & Wilcox Company and referred to herein as “BW PGG”) in the United States District Court for the District of Colorado (Case No. 14-cv-00638-CMA-NYW) alleging breach of contract, negligence, fraud and other claims arising out of BW PGG's delivery of a circulating fluidized bed boiler and related equipment used in the Lamar Repowering Project pursuant to a 2005 contract. We believe that ARPA has asserted damages theories that are highly speculative and without legal or economic support as a litigation tactic. We also believe most of the alleged damages are expressly waived and/or capped in enforceable provisions of the 2005 contract. We cannot estimate the possible loss at this time; however, the 2005 contract provides an overall cap of liability at the original contract price of approximately $20.5 million . Discovery is complete and there have been no substantive changes to our assessment of the outcome of this contingency during the three months ended September 30, 2016 . A trial date has been set for November 7, 2016.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information Income Taxes Paid (Notes)	9 Months Ended
	Sep. 30, 2016
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	During the nine months ended September 30, 2016 and 2015 , we paid the following for income taxes: (in thousands) 2016 2015 Income taxes (net of refunds) $ 11,289 $ 4,540 During the nine months ended September 30, 2016 and 2015 , we recognized the following non-cash activity in our condensed consolidated and combined financial statements: (in thousands) 2016 2015 Accrued capital expenditures in accounts payable $ 2,543 $ 1,576

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS Prior to June 30, 2015, we were a party to transactions with our former Parent and its subsidiaries in the normal course of operations. After the spin-off, we no longer consider the former Parent to be a related party. Transactions with our former Parent prior to the spin-off included the following: (In thousands) Three Months Ended Six Months Ended Sales to our former Parent $ 286 $ 911 Corporate administrative expenses 17,332 35,343 Guarantees Our former Parent had outstanding performance guarantees for various projects executed by us in the normal course of business. As of April 21, 2016, these guarantees had all been terminated. Net transfers from former Parent Net transfers from former Parent represent the change in our former Parent's historical investment in us. It primarily includes the net effect of cost allocations from transactions with our former Parent, sales to our former Parent, and the net transfers of cash and assets to our former Parent prior to the spin-off. After the spin-off transaction on June 30, 2015, there have been no significant transfers to or from our former Parent. These transactions included the following: (In thousands) Six Months Ended Sales to former Parent $ 911 Corporate administrative expenses 35,343 Income tax allocation 11,872 Cash pooling and general financing activities (91,015 ) Cash contribution received at spin-off 125,300 Net transfer from former Parent per statement of cash flows $ 80,589

Share Repurchases (Notes)

Share Repurchases (Notes)	9 Months Ended
	Sep. 30, 2016
Share Repurchases [Abstract]
Schedule of Repurchase Agreements [Table Text Block]	On August 4, 2015, we announced that our board of directors authorized the repurchase of an indeterminate number of our shares of common stock in the open market at an aggregate market value of up to $100 million . We repurchased 1.3 million shares of our common stock for $24.3 million during 2015, and 1.6 million and 4.1 million shares of our common stock for $25.9 million and $75.7 million during the three and nine months ended September 30, 2016 , respectively, which completed this program. On August 4, 2016, we announced that our board of directors authorized the repurchase of an indeterminate number of our shares of common stock in the open market at an aggregate market value of up to $100 million over the next twenty-four months. As of November 2, 2016 , we have not made any share repurchases under the August 4, 2016 share repurchase authorization. Any shares purchased that were not part of our publicly announced plan are related to repurchases of common stock pursuant to the provisions of employee benefit plans that permit the repurchase of shares to satisfy statutory tax withholding obligations.

Contracts and Revenue Recogniti

Contracts and Revenue Recognition (Notes)	9 Months Ended
	Sep. 30, 2016
Contracts and Revenue Recognition [Abstract]
Revenue Recognition, Multiple-deliverable Arrangements [Table Text Block]	NOTE 2 – CONTRACTS AND REVENUE RECOGNITION During the three and nine months ended September 30, 2016 , we recorded charges of $14.0 million and $45.7 million , respectively, related to changes in our estimate of forecasted costs to complete a Renewable energy contract in Europe. Management concluded the change in estimate was a result of a deficiency in the piping design detected during the second quarter of 2016, which caused the contract to become a loss contract. During the third quarter of 2016, complexities associated with the nature of the remediation, combined with lower than expected labor efficiencies, extended the anticipated schedule. The project is approximately 79% complete as of September 30, 2016 . We expect B&W's construction on the project will be completed in early 2017, with remaining commissioning and turnover activities linked to the customer's operation of the facilities through mid-2017. Our estimates of revenues and costs at completion have been, and may continue to be, impacted by our performance and the performance of our subcontractors. Our estimated loss at completion as of September 30, 2016 represents our best estimate based on current information. As with all estimates to complete used to measure contract revenue, actual results could differ from our estimates. The change in estimate required the reversal of $6.8 million of revenue that had been recognized through the first quarter of 2016. In other accrued liabilities on our condensed consolidated and combined balance sheet at September 30, 2016 is a $7.8 million reserve for the estimated loss on this uncompleted contract. During the third quarter of 2016, we determined it was probable that we would receive 100 million Danish Krones ("DKK") ( $15.0 million ) insurance recovery for a portion of the losses on this contract, which represents the full amount available under the insurance policy. Accordingly, we recognized the insurance recovery as a reduction in costs during the third quarter of 2016 and recorded the insurance receivable in accounts receivable - other in the condensed consolidated and combined balance sheet at September 30, 2016 . We include claims for extra work or changes in scope of work in contract revenues to the extent of costs incurred and when we believe collection is probable. We recorded $2.3 million of claims revenue during the third quarter of 2015 and $1.2 million and $2.3 million in the nine months ended September 30, 2016 and 2015, respectively. In our condensed consolidated and combined balance sheets, we had no accrued claims receivable at September 30, 2016 and $2.3 million of claims receivable at December 31, 2015 .

Comprehensive Income (Notes)

Comprehensive Income (Notes)	9 Months Ended
	Sep. 30, 2016
Comprehensive Income [Abstract]
Comprehensive Income (Loss) Note [Text Block]	The amounts reclassified out of AOCI by component and the affected condensed consolidated and combined statements of operations line items are as follows (in thousands): AOCI Component Line Items in the Condensed Consolidated and Combined Statements of Operations Affected by Reclassifications from AOCI Three Months Ended Nine Months Ended September 30, 2016 2015 2016 2015 Derivative financial instruments Revenues $ 1,940 $ 407 $ 4,524 $ 429 Cost of operations 24 53 57 151 Other-net (445 ) 14 (1,065 ) (18 ) Total before tax 1,519 474 3,516 562 Provision for income taxes 272 115 615 120 Net income (loss) $ 1,247 $ 359 $ 2,901 $ 442 Amortization of prior service cost on benefit obligations Cost of operations $ (15 ) $ (1,139 ) $ 294 $ (1,339 ) Provision for income taxes (7 ) (1,048 ) 421 (1,128 ) Net income (loss) $ (8 ) $ (91 ) $ (127 ) $ (211 ) Realized gain on investments Other-net $ — $ — $ (1 ) $ (3 ) Provision for income taxes — — — (1 ) Net income (loss) $ — $ — $ (1 ) $ (2 )

SPIG ACQUISITION (Notes)

SPIG ACQUISITION (Notes)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Business Acquisition, Pro Forma Information [Table Text Block]	SPIG ACQUISITION On July 1, 2016, we acquired all of the outstanding stock of SPIG S.p.A. ("SPIG") for €155 million (approximately $172.1 million ) in an all-cash transaction, which was subject to post-closing adjustments. During September 2016, €2.6 million (approximately $2.9 million ) of the transaction price was returned to B&W based on the difference between the actual working capital and pre-close estimates. Transaction costs included in the purchase price associated with closing the acquisition of SPIG on July 1, 2016 were approximately $0.3 million . Based in Arona, Italy, SPIG is a global provider of custom-engineered comprehensive dry and wet cooling solutions and aftermarket services to the power generation industry including natural gas-fired and renewable energy power plants, as well as downstream oil and gas, petrochemical and other industrial end markets. The acquisition of SPIG is consistent with B&W's goal to grow and diversify its technology-based offerings with new products and services that are complementary to our core businesses in the industrial markets. In the three months ended September 30, 2016 , SPIG contributed $38.3 million of revenue and $4.2 million of gross profit to the Industrial segment. We accounted for the SPIG acquisition using the acquisition method. All of the assets acquired and liabilities assumed were recognized at their estimated fair value as of the acquisition date. Any excess of the purchase price over the estimated fair values of the net assets acquired was recorded as goodwill. Several valuation methods were used to determine the fair value of the assets acquired and liabilities assumed. For intangible assets, we used the income method, which required us to forecast the expected future net cash flows for each intangible asset. These cash flows were then adjusted to present value by applying an appropriate discount rate that reflects the risk factors associated with the projected cash flows. Some of the more significant estimates and assumptions inherent in the income method include the amount and timing of projected future cash flows, the discount rate selected to measure the risks inherent in the future cash flows and the assessment of the asset's economic life and the competitive trends impacting the asset, including consideration of any technical, legal, regulatory or economic barriers to entry. Determining the useful life of an intangible asset also required judgment as different types of intangible assets will have different useful lives, or indefinite useful lives. The allocation of the purchase price, based on the estimated fair value of assets acquired and liabilities assumed, is detailed below. B&W is in the process of finalizing the purchase price allocation associated with the valuation of certain intangible assets and deferred tax balances; thus, the provisional measurements of intangible assets, goodwill and deferred income tax balances are subject to change. Purchase price adjustments are expected to be finalized by December 31, 2016 . (in thousands) Estimated Acquisition Date Fair Value Cash $ 25,994 Accounts receivable 58,843 Contracts in progress 61,155 Inventories 2,554 Other assets 7,341 Property, plant and equipment 6,104 Goodwill 69,862 Identifiable intangible assets 55,164 Deferred income tax assets 5,550 Revolving debt (27,530 ) Current liabilities (55,873 ) Advance billings on contracts (15,226 ) Other noncurrent liabilities (379 ) Deferred income tax liabilities (16,831 ) Noncontrolling interest in joint venture (7,754 ) Net acquisition cost $ 168,974 The goodwill arising from the purchase price allocation of the SPIG acquisition is believed to be a result of the synergies created from combining its operations with B&W's, and the growth it can provide from its wide scope of engineered cooling and service offerings and customer base. None of this goodwill is expected to be deductible for tax purposes. The intangible assets included above consist of the following (dollar amount in millions): (in thousands) Estimated Fair Value Weighted Average Estimated Useful Life (in Years) Customer relationships $ 12,217 9 Backlog 17,769 2 Trade names / trademarks 8,885 20 Technology 14,438 10 Non-compete agreements 1,666 3 Internally-developed software 189 3 Total amortizable intangible assets $ 55,164 The acquisition of SPIG added $7.1 million of intangible asset amortization expense during the three months ended September 30, 2016 . Amortization of intangible assets is not allocated to segment results. Approximately $0.8 million and $2.8 million of acquisition and integration related costs of SPIG were recorded as selling, general and administrative expenses in the condensed consolidated and combined statement of operations for the three and nine months ended September 30, 2016 , respectively. The following unaudited pro-forma financial information below represents our results of operations for the three months ended September 30, 2015 , twelve months ended December 31, 2015 and nine months ended September 30, 2015 and 2016 had the SPIG acquisition occurred on January 1, 2015. The unaudited pro-forma financial information below is not intended to represent or be indicative of our actual consolidated results had we completed the acquisition at January 1, 2015. This information should not be taken as representative of our future consolidated results of operations. Three Months Ended Twelve Months Ended December 31, Nine Months Ended (in thousands) 2015 2015 2016 2015 Revenues $ 462,954 $ 1,941,987 $ 1,321,446 $ 1,362,864 Net income (loss) attributable to B&W 1,614 12,047 (48,168 ) 12,051 Basic earnings per common share 0.03 0.23 (0.95 ) 0.22 Diluted earnings per common share 0.03 0.22 (0.95 ) 0.22

INTANGIBLE ASSETS (Notes)

INTANGIBLE ASSETS (Notes)	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	INTANGIBLE ASSETS Our intangible assets are as follows: (in thousands) September 30, 2016 December 31, 2015 Definite-lived intangible assets Customer relationships $ 48,001 $ 35,729 Unpatented technology 18,478 4,033 Patented technology 2,563 2,532 Tradename 18,813 9,909 Backlog 28,170 10,400 All other 10,167 7,504 Gross value of definite-lived intangible assets 126,192 70,107 Customer relationships amortization (15,958 ) (12,509 ) Unpatented technology amortization (2,349 ) (1,471 ) Patented technology amortization (1,501 ) (1,406 ) Tradename amortization (3,525 ) (2,883 ) Acquired backlog amortization (16,489 ) (10,400 ) All other amortization (5,650 ) (4,899 ) Accumulated amortization (45,472 ) (33,568 ) Net definite-lived intangible assets $ 80,720 $ 36,539 Indefinite-lived intangible assets: Trademarks and trade names $ 1,305 $ 1,305 Total indefinite-lived intangible assets $ 1,305 $ 1,305 The following summarizes the changes in the carrying amount of intangible assets: Nine months ended Twelve months ended (in thousands) September 30, 2016 December 31, 2015 Balance at beginning of period $ 37,844 $ 50,646 Business acquisitions and adjustments 55,438 500 Amortization expense (11,904 ) (11,445 ) Currency translation adjustments and other 647 (1,857 ) Balance at end of the period $ 82,025 $ 37,844 The acquisition of SPIG added $7.1 million of intangible asset amortization expense during the three months ended September 30, 2016 . Amortization of intangible assets is not allocated to segment results. Estimated future intangible asset amortization expense is as follows (in thousands): Period ending Amortization expense Three months ending December 31, 2016 $ 7,890 Twelve months ending December 31, 2017 15,474 Twelve months ending December 31, 2018 10,637 Twelve months ending December 31, 2019 8,831 Twelve months ending December 31, 2020 7,526 Twelve months ending December 31, 2021 7,259 Thereafter 23,103

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2016
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 of our common stock: Three Months Ended Nine Months Ended September 30, (In thousands, except per share amounts) 2016 2015 2016 2015 Income (loss) from continuing operations $ 8,894 $ 6,169 $ (44,089 ) $ 21,542 Income from discontinued operations, net of tax — — — 2,803 Net income attributable to Babcock & Wilcox Enterprises, Inc. $ 8,894 $ 6,169 $ (44,089 ) $ 24,345 Weighted average shares used to calculate basic earnings per share 49,621 53,758 50,613 53,569 Dilutive effect of stock options, restricted stock and performance shares (1) 236 30 — 147 Weighted average shares used to calculate diluted earnings per share 49,857 53,787 50,613 53,716 Basic earnings (loss) per share: Continuing operations $ 0.18 $ 0.11 $ (0.87 ) $ 0.40 Discontinued operations — — — 0.05 Basic earnings (loss) per share $ 0.18 $ 0.11 $ (0.87 ) $ 0.45 Diluted earnings (loss) per share: Continuing operations $ 0.18 $ 0.11 $ (0.87 ) $ 0.40 Discontinued operations — — — 0.05 Diluted earnings (loss) per share $ 0.18 $ 0.11 $ (0.87 ) $ 0.45

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Schedule of Operating Results by Segment	ur operations are assessed based on three reportable segments, which changed beginning in the third quarter of 2016 with the purchase of SPIG as described in Note 5. Segment results for prior periods have been restated for comparative purposes. • Power: Focused on the supply of and aftermarket services for steam-generating, environmental, and auxiliary equipment for power generation and other industrial applications. • Renewable: Focused on the supply of steam-generating systems, environmental and auxiliary equipment for the waste-to-energy and biomass power generation industries. • Industrial: Focused on custom-engineered cooling, environmental, and other industrial equipment along with related aftermarket services. An analysis of our operations by segment is as follows: Three Months Ended Nine Months Ended (In thousands) 2016 2015 2016 2015 Revenues: Power $ 209,802 $ 294,185 $ 757,406 $ 907,863 Renewable 124,344 86,896 293,593 223,371 Industrial 76,809 38,896 147,280 123,383 410,955 419,977 1,198,279 1,254,617 Gross profit (loss): Power 48,896 47,601 170,903 176,266 Renewable 18,592 17,453 14,468 36,565 Industrial 14,601 13,379 33,506 37,548 Intangible asset amortization (7,752 ) (511 ) (8,833 ) (7,176 ) Mark to market adjustments (580 ) — (30,079 ) — 73,757 77,922 179,965 243,203 Research and development costs (2,361 ) (3,977 ) (8,273 ) (12,457 ) Losses (gains) on asset disposals and impairments, net 2 (10 ) 17 (9,037 ) Selling, general and administrative expenses (60,633 ) (62,637 ) (182,296 ) (178,539 ) Restructuring activities and spin-off transaction costs (2,395 ) (2,713 ) (38,021 ) (11,279 ) Equity in income (loss) of investees 2,827 1,047 4,887 (57 ) Mark to market adjustment included in SG&A (64 ) — (465 ) — Operating income (loss) $ 11,133 $ 9,632 $ (44,186 ) $ 31,834

Restructuring Activities and 28

Restructuring Activities and Spin Transaction Costs (Tables)	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	Spin-off transaction costs In the three and nine months ended September 30, 2016 , we incurred $0.4 million and $3.4 million , respectively, of costs directly related to the spin-off from our former Parent. The costs were primarily attributable to employee retention awards. In the three and nine months ended September 30, 2015 , we incurred $1.6 million and $2.5 million of costs directly related to the spin-off from our former Parent. The costs were primarily attributable to stock-based compensation and employee retention awards. 2016 Restructuring activities On June 28, 2016, we announced actions to restructure our power business in advance of significantly lower demand now projected for U.S. power generation from coal. The new organizational structure includes a redesigned work flow to provide an efficient, flexible organization that can adapt to the changing market conditions and volumes. The costs associated with the restructuring activities were $1.4 million and $30.8 million in the three and nine months ended September 30, 2016, and were primarily related to employee severance of $14.0 million and non-cash impairment of the long-lived assets at B&W’s one coal power plant of $14.7 million . Other costs associated with the restructuring of $2.1 million are related to organizational realignment of personnel and processes. The 2016 restructuring activities are expected to allow our business to continue to serve the power market and maintain gross margins, despite the expected decline in volume as a result of the lower projected demand in the US coal-fired power generation market. These restructuring actions are primarily in the Power segment
Changes in Restructuring Liabilities	is as follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2016 2015 2016 2015 Balance at beginning of period (1) $ 11,984 $ 2,183 $ 740 $ 5,086 Restructuring expense (2) 1,792 1,277 19,816 2,476 Payments (10,422 ) (2,961 ) (17,202 ) (7,063 ) Balance at September 30 $ 3,354 $ 499 $ 3,354 $ 499 (1) For the three month periods ended September 30, 2016 and 2015 , the balance at the beginning of the period is as of June 30, 2016 and 2015 , respectively. For the nine month periods ended September 30, 2016 and 2015 , the balance at the beginning of the period is as of December 31, 2015 and December 31, 2014, respectively. (2) Excludes charges for long-lived asset impairment of $0.2 million and $14.8 million for the three and nine months ended September 30, 2016 , respectively. Accelerated depreciation and long-lived asset impairment charges of $6.3 million were excluded from the nine months ended September 30, 2015

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Summary of Financial Information Regarding Results of Operations	The following table presents selected financial information regarding the results of operations of our former NE segment through June 30, 2015, the date it was discontinued: (In thousands) Six Months Ended Revenues $ 53,064 Income before income tax expense 3,358 Income tax expense 555 Income from discontinued operations, net of tax $ 2,803

Derivative Financial Instrument

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Text Block]	DERIVATIVE FINANCIAL INSTRUMENTS We have designated all of our foreign currency exchange ("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 FX forward contracts attributable to the difference between FX spot rates and FX forward rates. At September 30, 2016 and 2015 , we had deferred approximately $3.4 million and $2.7 million , respectively, of net gains (losses) on these derivative financial instruments in AOCI. At September 30, 2016 , our derivative financial instruments consisted solely of FX forward contracts. The notional value of our FX forward contracts totaled $161.4 million and $74.3 million at September 30, 2016 and December 31, 2015 , respectively, with maturities extending to November 2018. These instruments consist primarily of contracts to purchase or sell euros and British pounds sterling. 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 party to 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: Asset and Liability Derivatives (In thousands) September 30, 2016 December 31, 2015 Derivatives designated as hedges: Foreign exchange contracts: Location of FX forward contracts designated as hedges: Accounts receivable-other $ 5,903 $ 1,545 Other assets 64 688 Accounts payable 345 17 Derivatives not designated as hedges: Foreign exchange contracts: Location of FX forward contracts not designated as hedges: Accounts receivable-other $ 36 $ 72 Other assets 6 — Accounts payable 196 101 The effects of derivatives on our financial statements are outlined below: Three Months Ended Nine Months Ended (In thousands) 2016 2015 2016 2015 Derivatives designated as hedges: Cash flow hedges Foreign exchange contracts Amount of gain (loss) recognized in other comprehensive income $ 1,419 $ 4,360 $ 5,476 $ 4,001 Effective portion of gain (loss) reclassified from AOCI into earnings by location: Revenues 1,940 407 4,524 429 Cost of operations 24 53 57 151 Other-net (445 ) 14 (1,065 ) (18 ) Portion of gain (loss) recognized in income that is excluded from effectiveness testing by location: Other-net 1,607 (157 ) 3,408 852 Derivatives not designated as hedges: Forward contracts Gain (loss) recognized in income by location: Other-net $ (154 ) $ (188 ) $ (567 ) $ 210
Summary of Derivative Financial Instruments	The following tables summarize our derivative financial instruments: Asset and Liability Derivatives (In thousands) September 30, 2016 December 31, 2015 Derivatives designated as hedges: Foreign exchange contracts: Location of FX forward contracts designated as hedges: Accounts receivable-other $ 5,903 $ 1,545 Other assets 64 688 Accounts payable 345 17 Derivatives not designated as hedges: Foreign exchange contracts: Location of FX forward contracts not designated as hedges: Accounts receivable-other $ 36 $ 72 Other assets 6 — Accounts payable 196 101
Schedule of Effect of Derivative Instruments on Statements of Financial Performance	The effects of derivatives on our financial statements are outlined below: Three Months Ended Nine Months Ended (In thousands) 2016 2015 2016 2015 Derivatives designated as hedges: Cash flow hedges Foreign exchange contracts Amount of gain (loss) recognized in other comprehensive income $ 1,419 $ 4,360 $ 5,476 $ 4,001 Effective portion of gain (loss) reclassified from AOCI into earnings by location: Revenues 1,940 407 4,524 429 Cost of operations 24 53 57 151 Other-net (445 ) 14 (1,065 ) (18 ) Portion of gain (loss) recognized in income that is excluded from effectiveness testing by location: Other-net 1,607 (157 ) 3,408 852 Derivatives not designated as hedges: Forward contracts Gain (loss) recognized in income by location: Other-net $ (154 ) $ (188 ) $ (567 ) $ 210

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Summary of Available-for-Sale Securities Measured at Fair Value	The following table summarizes our financial assets and liabilities carried at fair value, all of which were valued from readily available prices or using inputs based upon quoted prices for similar instruments in active markets (known as "Level 1" and "Level 2" inputs, respectively, in the fair value hierarchy established by the Financial Accounting Standards Board ("FASB") Topic Fair Value Measurements and Disclosures ). (in thousands) September 30, 2016 December 31, 2015 Available-for-sale securities Total Level 1 Level 2 Level 2 Commercial paper $ 7,259 $ — $ 7,259 $ 3,996 Certificates of deposit 1,750 — 1,750 — Mutual funds 1,152 — 1,152 1,093 Corporate bonds 1,251 1,251 — — U.S. Government and agency securities 3,860 3,860 — — Total fair value of available-for-sale securities $ 15,272 $ 5,111 $ 10,161 $ 5,089 Derivatives September 30, 2016 December 31, 2015 Forward contracts to purchase/sell foreign currencies $5,469 $2,186

Pension Plans and Postretirem32

Pension Plans and Postretirement Benefits (Tables)	9 Months Ended
	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Description of Settlements and Curtailments	During the second and third quarters of 2016, we recorded adjustments to our benefit plan liabilities resulting from certain curtailment and settlement events. In September 2016, lump sum payments from our Canadian pension plan resulted in a $0.1 million pension plan settlement charge. In May 2016, the closure of our West Point, MS manufacturing facility resulted in a $1.8 million curtailment charge in our United States pension plan. In April 2016, lump sum payments from our Canadian pension plan resulted in a $1.1 million plan settlement charge. These events described above also resulted in interim mark to market accounting for the respective benefit plans. Mark to market charges in the three months ended September 30, 2016 were $0.5 million in our Canadian pension plan. Mark to market charges for our US and Canadian pension plans were $27.5 million in the nine months ended September 30, 2016 . The pension mark to market charges were impacted by higher than expected returns on pension plan assets. The weighted-average discount rate used to remeasure the benefit plan liabilities at September 30, 2016 was 3.88% . The effects of the pension plan charges and the mark to market losses are reflected in "Recognized net actuarial loss" in the table above. As discussed in Note 7 , we have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 7 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating income (loss). The recognized net actuarial loss and the affected condensed consolidated and combined statements of operations line items are as follows: Pension Benefits Three Months Ended Nine Months Ended (in thousands) 2016 2015 2016 2015 Cost of operations $ 580 $ — $ 30,079 $ — Selling, general and administrative expenses 64 — 465 — Total $ 644 $ — $ 30,544 $ — PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS Components of net periodic benefit cost (benefit) included in net income (loss) are as follows: Pension Benefits Other Benefits Three Months Ended Nine Months Ended September 30, Three Months Ended Nine Months Ended September 30, (In thousands) 2016 2015 2016 2015 2016 2015 2016 2015 Service cost $ 548 $ 2,555 $ 1,137 $ 9,329 $ 6 $ — $ 18 $ — Interest cost 10,086 12,253 30,890 36,017 206 249 629 748 Expected return on plan assets (15,925 ) (16,631 ) (46,107 ) (49,986 ) — — — — Amortization of prior service cost 81 99 335 299 — — — — Recognized net actuarial loss 645 — 30,545 — — — — — Net periodic benefit cost (benefit) $ (4,565 ) $ (1,724 ) $ 16,800 $ (4,341 ) $ 212 $ 249 $ 647 $ 748 During the second and third quarters of 2016, we recorded adjustments to our benefit plan liabilities resulting from certain curtailment and settlement events. In September 2016, lump sum payments from our Canadian pension plan resulted in a $0.1 million pension plan settlement charge. In May 2016, the closure of our West Point, MS manufacturing facility resulted in a $1.8 million curtailment charge in our United States pension plan. In April 2016, lump sum payments from our Canadian pension plan resulted in a $1.1 million plan settlement charge. These events described above also resulted in interim mark to market accounting for the respective benefit plans. Mark to market charges in the three months ended September 30, 2016 were $0.5 million in our Canadian pension plan. Mark to market charges for our US and Canadian pension plans were $27.5 million in the nine months ended September 30, 2016 . The pension mark to market charges were impacted by higher than expected returns on pension plan assets. The weighted-average discount rate used to remeasure the benefit plan liabilities at September 30, 2016 was 3.88% . The effects of the pension plan charges and the mark to market losses are reflected in "Recognized net actuarial loss" in the table above. As discussed in Note 7 , we have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 7 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating income (loss). The recognized net actuarial loss and the affected condensed consolidated and combined statements of operations line items are as follows: Pension Benefits Three Months Ended Nine Months Ended (in thousands) 2016 2015 2016 2015 Cost of operations $ 580 $ — $ 30,079 $ — Selling, general and administrative expenses 64 — 465 — Total $ 644 $ — $ 30,544 $ — We made contributions to our pension and other postretirement benefit plans totaling $1.8 million and $4.4 million during the three and nine months ended September 30, 2016 , respectively, as compared to $0.2 million and $6.7 million during the three and nine months ended September 30, 2015 , respectively.
Components of Net Periodic Benefit Cost	Components of net periodic benefit cost (benefit) included in net income (loss) are as follows: Pension Benefits Other Benefits Three Months Ended Nine Months Ended September 30, Three Months Ended Nine Months Ended September 30, (In thousands) 2016 2015 2016 2015 2016 2015 2016 2015 Service cost $ 548 $ 2,555 $ 1,137 $ 9,329 $ 6 $ — $ 18 $ — Interest cost 10,086 12,253 30,890 36,017 206 249 629 748 Expected return on plan assets (15,925 ) (16,631 ) (46,107 ) (49,986 ) — — — — Amortization of prior service cost 81 99 335 299 — — — — Recognized net actuarial loss 645 — 30,545 — — — — — Net periodic benefit cost (benefit) $ (4,565 ) $ (1,724 ) $ 16,800 $ (4,341 ) $ 212 $ 249 $ 647 $ 748

Supplemental Cash Flow Inform33

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2016
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	During the nine months ended September 30, 2016 and 2015 , we paid the following for income taxes: (in thousands) 2016 2015 Income taxes (net of refunds) $ 11,289 $ 4,540 During the nine months ended September 30, 2016 and 2015 , we recognized the following non-cash activity in our condensed consolidated and combined financial statements: (in thousands) 2016 2015 Accrued capital expenditures in accounts payable $ 2,543 $ 1,576

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Schedule Of Related Party Transactions	e were a party to transactions with our former Parent and its subsidiaries in the normal course of operations. After the spin-off, we no longer consider the former Parent to be a related party. Transactions with our former Parent prior to the spin-off included the following: (In thousands) Three Months Ended Six Months Ended Sales to our former Parent $ 286 $ 911 Corporate administrative expenses 17,332 35,343
Schedule of Change in Our Former Parent's Historical Investment Due to Net Transfers (to) from Former Parent	Net transfers from former Parent represent the change in our former Parent's historical investment in us. It primarily includes the net effect of cost allocations from transactions with our former Parent, sales to our former Parent, and the net transfers of cash and assets to our former Parent prior to the spin-off. After the spin-off transaction on June 30, 2015, there have been no significant transfers to or from our former Parent. These transactions included the following: (In thousands) Six Months Ended Sales to former Parent $ 911 Corporate administrative expenses 35,343 Income tax allocation 11,872 Cash pooling and general financing activities (91,015 ) Cash contribution received at spin-off 125,300 Net transfer from former Parent per statement of cash flows $ 80,589

Comprehensive Income Accumulate

Comprehensive Income Accumulated Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	The amounts reclassified out of AOCI by component and the affected condensed consolidated and combined statements of operations line items are as follows (in thousands): AOCI Component Line Items in the Condensed Consolidated and Combined Statements of Operations Affected by Reclassifications from AOCI Three Months Ended Nine Months Ended September 30, 2016 2015 2016 2015 Derivative financial instruments Revenues $ 1,940 $ 407 $ 4,524 $ 429 Cost of operations 24 53 57 151 Other-net (445 ) 14 (1,065 ) (18 ) Total before tax 1,519 474 3,516 562 Provision for income taxes 272 115 615 120 Net income (loss) $ 1,247 $ 359 $ 2,901 $ 442 Amortization of prior service cost on benefit obligations Cost of operations $ (15 ) $ (1,139 ) $ 294 $ (1,339 ) Provision for income taxes (7 ) (1,048 ) 421 (1,128 ) Net income (loss) $ (8 ) $ (91 ) $ (127 ) $ (211 ) Realized gain on investments Other-net $ — $ — $ (1 ) $ (3 ) Provision for income taxes — — — (1 ) Net income (loss) $ — $ — $ (1 ) $ (2 )
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(In thousands) Currency translation gain (loss) Net unrealized gain (loss) on investments (net of tax) Net unrealized gain (loss) on derivative instruments Net unrecognized gain (loss) related to benefit plans (net of tax) Total Balance at December 31, 2015 $ (19,493 ) $ (44 ) $ 1,786 $ (1,102 ) $ (18,853 ) Other comprehensive income (loss) before reclassifications 1,740 18 2,576 (61 ) 4,273 Amounts reclassified from AOCI to net income (loss) — 1 (1,003 ) 61 (941 ) Net current-period other comprehensive income 1,740 19 1,573 — 3,332 Balance at March 31, 2016 (17,753 ) (25 ) 3,359 (1,102 ) (15,521 ) Other comprehensive income (loss) before reclassifications (11,566 ) (7 ) 778 37 (10,758 ) Amounts reclassified from AOCI to net income (loss) — — (651 ) 58 (593 ) Net current-period other comprehensive income (loss) (11,566 ) (7 ) 127 95 (11,351 ) Balance at June 30, 2016 (29,319 ) (32 ) 3,486 (1,007 ) (26,872 ) Other comprehensive income (loss) before reclassifications 2,811 18 1,132 (25 ) 3,936 Amounts reclassified from AOCI to net income (loss) — — (1,247 ) 8 (1,239 ) Net current-period other comprehensive income (loss) 2,811 18 (115 ) (17 ) 2,697 Balance at September 30, 2016 $ (26,508 ) $ (14 ) $ 3,371 $ (1,024 ) $ (24,175 ) (In thousands) Currency translation gain (loss) Net unrealized gain (loss) on investments (net of tax) Net unrealized gain (loss) on derivative instruments Net unrecognized gain (loss) related to benefit plans (net of tax) Total Balance at December 31, 2014 $ 11,551 $ (22 ) $ (123 ) $ (1,032 ) $ 10,374 Other comprehensive income (loss) before reclassifications (10,923 ) (1 ) (215 ) — (11,139 ) Amounts reclassified from AOCI to net income (loss) — 1 1,916 71 1,988 Net current-period other comprehensive income (loss) (10,923 ) — 1,701 71 (9,151 ) Balance at March 31, 2015 628 (22 ) 1,578 (961 ) 1,223 Other comprehensive income (loss) before reclassifications 2,214 11 (2,004 ) — 221 Amounts reclassified from AOCI to net income (loss) — 1 (338 ) 66 (271 ) Net current-period other comprehensive income (loss) 2,214 12 (2,342 ) 66 (50 ) Balance at June 30, 2015 2,842 (10 ) (764 ) (895 ) 1,173 Other comprehensive income (loss) before reclassifications (7,685 ) (30 ) 3,337 31 (4,347 ) Amounts reclassified from AOCI to net income (loss) — — (359 ) 60 (299 ) Net current-period other comprehensive income (loss) (7,685 ) (30 ) 2,978 91 (4,646 ) Balance at September 30, 2015 $ (4,843 ) $ (40 ) $ 2,214 $ (804 ) $ (3,473 )	(In thousands) Currency translation gain (loss) Net unrealized gain (loss) on investments (net of tax) Net unrealized gain (loss) on derivative instruments Net unrecognized gain (loss) related to benefit plans (net of tax) Total Balance at December 31, 2014 $ 11,551 $ (22 ) $ (123 ) $ (1,032 ) $ 10,374 Other comprehensive income (loss) before reclassifications (10,923 ) (1 ) (215 ) — (11,139 ) Amounts reclassified from AOCI to net income (loss) — 1 1,916 71 1,988 Net current-period other comprehensive income (loss) (10,923 ) — 1,701 71 (9,151 ) Balance at March 31, 2015 628 (22 ) 1,578 (961 ) 1,223 Other comprehensive income (loss) before reclassifications 2,214 11 (2,004 ) — 221 Amounts reclassified from AOCI to net income (loss) — 1 (338 ) 66 (271 ) Net current-period other comprehensive income (loss) 2,214 12 (2,342 ) 66 (50 ) Balance at June 30, 2015 2,842 (10 ) (764 ) (895 ) 1,173 Other comprehensive income (loss) before reclassifications (7,685 ) (30 ) 3,337 31 (4,347 ) Amounts reclassified from AOCI to net income (loss) — — (359 ) 60 (299 ) Net current-period other comprehensive income (loss) (7,685 ) (30 ) 2,978 91 (4,646 ) Balance at September 30, 2015 $ (4,843 ) $ (40 ) $ 2,214 $ (804 ) $ (3,473 )

SPIG ACQUISITION (Tables)

SPIG ACQUISITION (Tables)	9 Months Ended
	Sep. 30, 2016
Acquired Finite-Lived Intangible Assets [Line Items]
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The goodwill arising from the purchase price allocation of the SPIG acquisition is believed to be a result of the synergies created from combining its operations with B&W's, and the growth it can provide from its wide scope of engineered cooling and service offerings and customer base. None of this goodwill is expected to be deductible for tax purposes. The intangible assets included above consist of the following (dollar amount in millions): (in thousands) Estimated Fair Value Weighted Average Estimated Useful Life (in Years) Customer relationships $ 12,217 9 Backlog 17,769 2 Trade names / trademarks 8,885 20 Technology 14,438 10 Non-compete agreements 1,666 3 Internally-developed software 189 3 Total amortizable intangible assets $ 55,164
Business Acquisition, Pro Forma Information [Table Text Block]	SPIG ACQUISITION On July 1, 2016, we acquired all of the outstanding stock of SPIG S.p.A. ("SPIG") for €155 million (approximately $172.1 million ) in an all-cash transaction, which was subject to post-closing adjustments. During September 2016, €2.6 million (approximately $2.9 million ) of the transaction price was returned to B&W based on the difference between the actual working capital and pre-close estimates. Transaction costs included in the purchase price associated with closing the acquisition of SPIG on July 1, 2016 were approximately $0.3 million . Based in Arona, Italy, SPIG is a global provider of custom-engineered comprehensive dry and wet cooling solutions and aftermarket services to the power generation industry including natural gas-fired and renewable energy power plants, as well as downstream oil and gas, petrochemical and other industrial end markets. The acquisition of SPIG is consistent with B&W's goal to grow and diversify its technology-based offerings with new products and services that are complementary to our core businesses in the industrial markets. In the three months ended September 30, 2016 , SPIG contributed $38.3 million of revenue and $4.2 million of gross profit to the Industrial segment. We accounted for the SPIG acquisition using the acquisition method. All of the assets acquired and liabilities assumed were recognized at their estimated fair value as of the acquisition date. Any excess of the purchase price over the estimated fair values of the net assets acquired was recorded as goodwill. Several valuation methods were used to determine the fair value of the assets acquired and liabilities assumed. For intangible assets, we used the income method, which required us to forecast the expected future net cash flows for each intangible asset. These cash flows were then adjusted to present value by applying an appropriate discount rate that reflects the risk factors associated with the projected cash flows. Some of the more significant estimates and assumptions inherent in the income method include the amount and timing of projected future cash flows, the discount rate selected to measure the risks inherent in the future cash flows and the assessment of the asset's economic life and the competitive trends impacting the asset, including consideration of any technical, legal, regulatory or economic barriers to entry. Determining the useful life of an intangible asset also required judgment as different types of intangible assets will have different useful lives, or indefinite useful lives. The allocation of the purchase price, based on the estimated fair value of assets acquired and liabilities assumed, is detailed below. B&W is in the process of finalizing the purchase price allocation associated with the valuation of certain intangible assets and deferred tax balances; thus, the provisional measurements of intangible assets, goodwill and deferred income tax balances are subject to change. Purchase price adjustments are expected to be finalized by December 31, 2016 . (in thousands) Estimated Acquisition Date Fair Value Cash $ 25,994 Accounts receivable 58,843 Contracts in progress 61,155 Inventories 2,554 Other assets 7,341 Property, plant and equipment 6,104 Goodwill 69,862 Identifiable intangible assets 55,164 Deferred income tax assets 5,550 Revolving debt (27,530 ) Current liabilities (55,873 ) Advance billings on contracts (15,226 ) Other noncurrent liabilities (379 ) Deferred income tax liabilities (16,831 ) Noncontrolling interest in joint venture (7,754 ) Net acquisition cost $ 168,974 The goodwill arising from the purchase price allocation of the SPIG acquisition is believed to be a result of the synergies created from combining its operations with B&W's, and the growth it can provide from its wide scope of engineered cooling and service offerings and customer base. None of this goodwill is expected to be deductible for tax purposes. The intangible assets included above consist of the following (dollar amount in millions): (in thousands) Estimated Fair Value Weighted Average Estimated Useful Life (in Years) Customer relationships $ 12,217 9 Backlog 17,769 2 Trade names / trademarks 8,885 20 Technology 14,438 10 Non-compete agreements 1,666 3 Internally-developed software 189 3 Total amortizable intangible assets $ 55,164 The acquisition of SPIG added $7.1 million of intangible asset amortization expense during the three months ended September 30, 2016 . Amortization of intangible assets is not allocated to segment results. Approximately $0.8 million and $2.8 million of acquisition and integration related costs of SPIG were recorded as selling, general and administrative expenses in the condensed consolidated and combined statement of operations for the three and nine months ended September 30, 2016 , respectively. The following unaudited pro-forma financial information below represents our results of operations for the three months ended September 30, 2015 , twelve months ended December 31, 2015 and nine months ended September 30, 2015 and 2016 had the SPIG acquisition occurred on January 1, 2015. The unaudited pro-forma financial information below is not intended to represent or be indicative of our actual consolidated results had we completed the acquisition at January 1, 2015. This information should not be taken as representative of our future consolidated results of operations. Three Months Ended Twelve Months Ended December 31, Nine Months Ended (in thousands) 2015 2015 2016 2015 Revenues $ 462,954 $ 1,941,987 $ 1,321,446 $ 1,362,864 Net income (loss) attributable to B&W 1,614 12,047 (48,168 ) 12,051 Basic earnings per common share 0.03 0.23 (0.95 ) 0.22 Diluted earnings per common share 0.03 0.22 (0.95 ) 0.22
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The allocation of the purchase price, based on the estimated fair value of assets acquired and liabilities assumed, is detailed below. B&W is in the process of finalizing the purchase price allocation associated with the valuation of certain intangible assets and deferred tax balances; thus, the provisional measurements of intangible assets, goodwill and deferred income tax balances are subject to change. Purchase price adjustments are expected to be finalized by December 31, 2016 . (in thousands) Estimated Acquisition Date Fair Value Cash $ 25,994 Accounts receivable 58,843 Contracts in progress 61,155 Inventories 2,554 Other assets 7,341 Property, plant and equipment 6,104 Goodwill 69,862 Identifiable intangible assets 55,164 Deferred income tax assets 5,550 Revolving debt (27,530 ) Current liabilities (55,873 ) Advance billings on contracts (15,226 ) Other noncurrent liabilities (379 ) Deferred income tax liabilities (16,831 ) Noncontrolling interest in joint venture (7,754 ) Net acquisition cost $ 168,974

INTANGIBLE ASSETS Intangible As

INTANGIBLE ASSETS Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2016
Finite-Lived Intangible Assets [Line Items]
Schedule of Intangible Assets and Goodwill [Table Text Block]	Our intangible assets are as follows: (in thousands) September 30, 2016 December 31, 2015 Definite-lived intangible assets Customer relationships $ 48,001 $ 35,729 Unpatented technology 18,478 4,033 Patented technology 2,563 2,532 Tradename 18,813 9,909 Backlog 28,170 10,400 All other 10,167 7,504 Gross value of definite-lived intangible assets 126,192 70,107 Customer relationships amortization (15,958 ) (12,509 ) Unpatented technology amortization (2,349 ) (1,471 ) Patented technology amortization (1,501 ) (1,406 ) Tradename amortization (3,525 ) (2,883 ) Acquired backlog amortization (16,489 ) (10,400 ) All other amortization (5,650 ) (4,899 ) Accumulated amortization (45,472 ) (33,568 ) Net definite-lived intangible assets $ 80,720 $ 36,539 Indefinite-lived intangible assets: Trademarks and trade names $ 1,305 $ 1,305 Total indefinite-lived intangible assets $ 1,305 $ 1,305 The following summarizes the changes in the carrying amount of intangible assets: Nine months ended Twelve months ended (in thousands) September 30, 2016 December 31, 2015 Balance at beginning of period $ 37,844 $ 50,646 Business acquisitions and adjustments 55,438 500 Amortization expense (11,904 ) (11,445 ) Currency translation adjustments and other 647 (1,857 ) Balance at end of the period $ 82,025 $ 37,844

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail)	Jun. 30, 2015	Sep. 30, 2016shares	Jun. 30, 2016shares	Dec. 31, 2015shares
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common stock, shares issued (shares)		50,354,014		52,480,630
Spin-Off
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common stock, shares issued (shares)			53,719,878
Babcock and Wilcox Enterprises Inc | Common Stock
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Spin-off transaction, distribution ratio of common stock	2

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share [Abstract]
Excluded shares from the WAS to calculated diluted EPS as company was in a net loss position			$ 526
Amounts attributable to shareholders:
Income (loss) from continuing operations	$ 8,894	$ 6,169	(44,089)	$ 21,542
Income from discontinued operations, net of tax	0	0	0	2,803
Net income attributable to Babcock & Wilcox Enterprises, Inc.	$ 8,894	$ 6,169	$ (44,089)	$ 24,345
Effect of dilutive securities:
Weighted average shares used to calculate basic earnings per share	49,621	53,758	50,613	53,569
Dilutive effect of stock options, restricted stock and performance shares	236	30	0	147
Weighted average shares used to calculate diluted earnings per share	49,857	53,787	50,613	53,716
Basic earnings per common share:
Continuing operations (usd per share)	$ 0.18	$ 0.11	$ (0.87)	$ 0.40
Discontinued operations (usd per share)	0	0	0	0.05
Basic earnings (loss) per common share (usd per share)	0.18	0.11	(0.87)	0.45
Diluted earnings per common share:
Continuing operations (usd per share)	0.18	0.11	(0.87)	0.40
Discontinued operations (usd per share)	0	0	0	0.05
Diluted earnings (loss) per common share (usd per share)	$ 0.18	$ 0.11	$ (0.87)	$ 0.45

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2016segment
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Number of business segments (segment)	3

Segment Reporting - Schedule of

Segment Reporting - Schedule of Operating Results by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting, Other Significant Reconciling Item [Line Items]
Revenues	$ 410,955	$ 419,977	$ 1,198,279	$ 1,254,617
Gross profit (loss)	73,757	77,922	179,965	243,203
R&D	2,361	3,977	8,273	12,457
Mark to market adjustment included in cost of operations	644	0	30,544	0
Losses (gains) on asset disposals and impairments, net	2	(10)	17	(9,037)
SG&A less pension MTM adjustment	(60,633)	(62,637)	(182,296)	(178,539)
Restructuring activities and spin-off transaction costs	(2,395)	(2,713)	(38,021)	(11,279)
Equity in income (loss) of investees	2,827	1,047	4,887	(57)
Mark to market adjustment included in selling, general and administrative expenses	(644)	0	(30,544)	0
Operating income (loss)	11,133	9,632	(44,186)	31,834
Operating Segments | Global Power
Segment Reporting, Other Significant Reconciling Item [Line Items]
Revenues	209,802	294,185	757,406	907,863
Gross profit (loss)	48,896	47,601	170,903	176,266
Operating Segments | Global Services
Segment Reporting, Other Significant Reconciling Item [Line Items]
Revenues	124,344	86,896	293,593	223,371
Gross profit (loss)	18,592	17,453	14,468	36,565
Operating Segments | Industrial Environmental
Segment Reporting, Other Significant Reconciling Item [Line Items]
Revenues	76,809	38,896	147,280	123,383
Gross profit (loss)	14,601	13,379	33,506	37,548
Operating Segments | Intangible Asset Amortization [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Gross profit (loss)	(7,752)	(511)	(8,833)	(7,176)
Operating Segments | Mark to Market Adjustments [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Gross profit (loss)	(580)	0	(30,079)	0
Cost of operations
Segment Reporting, Other Significant Reconciling Item [Line Items]
Mark to market adjustment included in cost of operations	580	0	30,079	0
Mark to market adjustment included in selling, general and administrative expenses	(580)	0	(30,079)	0
Selling, General and Administrative Expenses
Segment Reporting, Other Significant Reconciling Item [Line Items]
Mark to market adjustment included in cost of operations	64	0	465	0
Mark to market adjustment included in selling, general and administrative expenses	$ (64)	$ 0	$ (465)	$ 0

Restructuring Activities and 42

Restructuring Activities and Spin Transaction Costs Narrative - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Restructuring Cost and Reserve [Line Items]
Other Noncash Expense	$ 14.6			$ 6.3
Selling, General and Administrative Expenses | Spin-Off
Restructuring Cost and Reserve [Line Items]
Employee Benefits and Share-based Compensation	$ 0.4	$ 1.6	$ 3.4	$ 2.5

Restructuring Activities and 43

Restructuring Activities and Spin Transaction Costs Changes in Restructuring Liabilities - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restructuring Costs and Asset Impairment Charges	$ 200		$ 14,800
Restructuring Reserve	3,354	$ 499	3,354	$ 499	$ 11,984	$ 740	$ 2,183	$ 5,086
Restructuring Reserve [Roll Forward]
Restructuring expense	1,792	1,277	19,816	2,476
Payments	(10,422)	(2,961)	(17,202)	(7,063)
Non-cash charges	14,600			6,300
Spin-Off | Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation	$ 400	$ 1,600	$ 3,400	$ 2,500

Restructuring Activities and 44

Restructuring Activities and Spin Transaction Costs 2016 Restructuring Activities (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Restructuring Cost and Reserve [Line Items]
Other Noncash Expense		$ 14,600			$ 6,300
Restructuring Charges		2,395	$ 2,713	$ 38,021	$ 11,279
June 28, 2016 [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges		$ 1,400		$ 30,800
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 14,000
Impaired Long-Lived Assets Held and Used, Asset Name [Domain]
Restructuring Cost and Reserve [Line Items]
Expected Restructuring Charges through 2017	19,000
Restructuring Charges	14,700
Organizational realignment of personnel and processes [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 2,100

Restructuring Activities and 45

Restructuring Activities and Spin Transaction Costs Pre-2016 Restructuring activities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Pre-2016 Restructuring activities [Abstract]
Restructuring Costs and Asset Impairment Charges	$ 200		$ 14,800
Other Noncash Expense	14,600			$ 6,300
Restructuring Charges	2,395	$ 2,713	38,021	11,279
Pre-2016 Restructuring Charges	$ 600	$ 1,000	$ 3,800	$ 8,700

Provision for Income Taxes (Det

Provision for Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Valuation Allowance [Line Items]
Effective Income Tax Rate Reconciliation, Percent	15.20%	22.00%	1.80%	27.80%
Deferred Tax Assets, Valuation Allowance	$ 13.1		$ 13.1

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
The Babcock & Wilcox Company
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Corporate allocation from former parent	$ 2.7
Discontinued Operations, Disposed of by Means Other than Sale, Spinoff | NE Segment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets and liabilities distributed	$ 47.8

Discontinued Operations - Summa

Discontinued Operations - Summary of Financial Information Regarding Results of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Condensed Income Statements, Captions [Line Items]
Income from discontinued operations, net of tax	$ 0	$ 0	$ 0	$ 2,803
NE Segment
Condensed Income Statements, Captions [Line Items]
Revenues				53,064
Income before income tax expense				3,358
Income tax expense				555
Income from discontinued operations, net of tax				$ 2,803

Cash and Cash Equivalents Restr

Cash and Cash Equivalents Restricted Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted Cash and Cash Equivalents	$ 28,874	$ 37,144
Reinsurance reserve requirements
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted Cash and Cash Equivalents	25,306	33,404
Restricted foreign accounts
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted Cash and Cash Equivalents	$ 3,568	$ 3,740

Cash and Cash Equivalents Unres

Cash and Cash Equivalents Unrestricted Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 65,068	$ 365,192	$ 334,150	$ 218,659
Held by foreign entities
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents, at Carrying Value	64,107	221,151
Held by United States entities
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 961	$ 144,041

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Inventories [Abstract]
Total inventories	$ 99,453	$ 90,119

Derivative Financial Instrume52

Derivative Financial Instruments - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Net gains deferred on derivative financial instruments in accumulated other comprehensive income (loss)	$ 3,400,000	$ 2,700,000
Cash Flow Hedging | Designated as Hedging Instrument | FX Forward Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount of foreign currency forward contracts	$ 161,400,000		$ 74,300,000

Derivative Financial Instrume53

Derivative Financial Instruments - Summary of Derivative Financial Instruments (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Derivatives, Fair Value [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred	$ 3,400,000	$ 2,700,000
Designated as Hedging Instrument | FX Forward Contracts | Accounts receivable-other
Derivatives, Fair Value [Line Items]
Asset Derivatives	5,903,000		$ 1,545,000
Designated as Hedging Instrument | FX Forward Contracts | Other assets
Derivatives, Fair Value [Line Items]
Asset Derivatives	64,000		688,000
Designated as Hedging Instrument | FX Forward Contracts | Accounts payable
Derivatives, Fair Value [Line Items]
Liability Derivatives	345,000		17,000
Derivatives Not Designated as Hedges | FX Forward Contracts | Accounts receivable-other
Derivatives, Fair Value [Line Items]
Asset Derivatives	36,000		72,000
Derivatives Not Designated as Hedges | FX Forward Contracts | Other assets
Derivatives, Fair Value [Line Items]
Asset Derivatives	6,000		0
Derivatives Not Designated as Hedges | FX Forward Contracts | Accounts payable
Derivatives, Fair Value [Line Items]
Liability Derivatives	196,000		101,000
Cash Flow Hedging | Designated as Hedging Instrument | FX Forward Contracts
Derivatives, Fair Value [Line Items]
Notional amount of foreign currency forward contracts	$ 161,400,000		$ 74,300,000

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Available-for-Sale Securities Measured at Fair Value (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	$ 15,272
Commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	7,259
Certificates of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	1,750
Mutual Fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	1,152
Corporate Bond Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	1,251
US Government Corporations and Agencies Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	3,860
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	10,161	$ 5,089
Fair Value, Inputs, Level 2 [Member] | Commercial paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	7,259	3,996
Fair Value, Inputs, Level 2 [Member] | Certificates of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	1,750	0
Fair Value, Inputs, Level 2 [Member] | Mutual Fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value		1,093
Fair Value, Inputs, Level 2 [Member] | Corporate Bond Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value		0
Fair Value, Inputs, Level 2 [Member] | Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	1,152
Fair Value, Inputs, Level 2 [Member] | US Government Corporations and Agencies Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value		0
Fair Value, Inputs, Level 2 [Member] | FX Forward Contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of foreign currency forward contracts	5,469	$ 2,186
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	5,111
Fair Value, Inputs, Level 1 [Member] | Corporate Bond Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	1,251
Fair Value, Inputs, Level 1 [Member] | US Government Corporations and Agencies Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	$ 3,860

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Inputs, Level 2 [Member] | FX Forward Contracts
Fair Values Of Financial Instruments [Line Items]
Fair value of foreign currency forward contracts	$ 5,469	$ 2,186

Warranty (Details)

Warranty (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015
Product Warranty Liability [Line Items]
Balance at beginning of period		$ 39,847	$ 37,735
Additions		19,201	14,250
Expirations and other changes		(2,945)	(1,311)
Product Warranty Accrual, Period Increase (Decrease)		(10,922)	(11,241)
Translation and other		(217)	(790)
Balance at end of period	$ 44,964	$ 44,964	$ 38,643
SPIG [Domain]
Product Warranty Liability [Line Items]
Additions	$ 900

Pension Plans and Postretirem57

Pension Plans and Postretirement Benefits - Components of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	May 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Plan Disclosure [Line Items]
Curtailment charge in our US pension plan resulting from the closure of our West Point, MS manufacturing facility	$ 1,800
Plan settlement resulting from lump sum payments from our Canadian pension plan		$ 1,100
Mark to market adjustment included in selling, general and administrative expenses		$ 644	$ 0	$ 30,544	$ 0
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate		3.88%		3.88%
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost		$ 548	2,555	$ 1,137	9,329
Interest cost		10,086	12,253	30,890	36,017
Expected return on plan assets		(15,925)	(16,631)	(46,107)	(49,986)
Amortization of prior service cost (credit)		81	99	335	299
Mark to market adjustment included in selling, general and administrative expenses		645	0	30,545	0
Net periodic benefit cost (benefit)		(4,565)	(1,724)	16,800	(4,341)
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost		6	0	18	0
Interest cost		206	249	629	748
Expected return on plan assets		0	0	0	0
Amortization of prior service cost (credit)		0	0	0	0
Mark to market adjustment included in selling, general and administrative expenses				0
Net periodic benefit cost (benefit)		212	249	647	748
Cost of operations
Defined Benefit Plan Disclosure [Line Items]
Mark to market adjustment included in selling, general and administrative expenses		580	0	30,079	0
Selling, General and Administrative Expenses
Defined Benefit Plan Disclosure [Line Items]
Mark to market adjustment included in selling, general and administrative expenses		$ 64	$ 0	$ 465	$ 0

Pension Plans and Postretirem58

Pension Plans and Postretirement Benefits - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Settlements, Benefit Obligation	$ 1.1
Mark to market adjustment included in selling, general and administrative expenses			$ 27.5
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.88%		3.88%
Contributions to pension and postretirement benefit plans	$ 1.8	$ 0.2	$ 4.4	$ 6.7

Pension Plans and Postretirem59

Pension Plans and Postretirement Benefits Curtailments and Settlements (Details) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended		9 Months Ended
	Sep. 30, 2016	May 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Settlements, Plan Assets	$ 100
Defined Benefit Plan, Curtailments		$ 1,800
Defined Benefit Plan, Settlements, Benefit Obligation			$ 1,100
Mark to market adjustment included in cost of operations			$ 644	$ 0	$ 30,544	$ 0
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	3.88%		3.88%		3.88%
Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Mark to market adjustment included in cost of operations			$ 645	$ 0	$ 30,545	$ 0

Credit Facility - Additional In

Credit Facility - Additional Information (Detail) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Line of Credit Facility, Interest Rate at Period End	3.875%
Outstanding letter of credit	$ 248,400,000	$ 193,100,000
New Credit Agreement | Term Loan,Revolving Credit Borrowings And Letter of Credit
Debt Instrument [Line Items]
Credit facility, aggregate borrowings outstanding	34,100,000
New Credit Agreement | Letter of Credit
Debt Instrument [Line Items]
Outstanding letter of credit	91,200,000	$ 109,600,000
Aggregate amount to be borrowed to meet letter of credit requirements	203,800,000
Foreign Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit agreement, maximum borrowing capacity	12,800,000
Line of Credit, Current	$ 10,603,000
Line of Credit Facility, Interest Rate at Period End	5.485%

Contingencies - Additional Info

Contingencies - Additional Information (Detail) $ in Millions	Sep. 30, 2016USD ($)
ARPA
Loss Contingencies [Line Items]
Estimated loss on breach of contract	$ 20.5

Supplemental Cash Flow Inform62

Supplemental Cash Flow Information Income taxes paid (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Income Taxes Paid [Abstract]
Income taxes (net of refunds)	$ 11,289	$ 4,540

Supplemental Cash Flow Inform63

Supplemental Cash Flow Information Accrued capital expenditures in accounts payable (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Accrued capital expenditures in accounts payable [Abstract]
Accrued capital expenditures in accounts payable	$ 2,543	$ 1,576

Related Party Transactions - Sc

Related Party Transactions - Schedule of Related Party Transactions (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Related Party Transaction [Line Items]
Restructuring Charges		$ 2,395	$ 2,713	$ 38,021	$ 11,279
The Babcock & Wilcox Company
Related Party Transaction [Line Items]
Sales to former Parent			286		911
Corporate administrative expense			$ 17,332		$ 35,343
Employee Severance [Member]
Related Party Transaction [Line Items]
Restructuring Charges	$ 14,000

Related Party Transactions - 65

Related Party Transactions - Schedule of Change in Our Former Parent's Historical Investment Due to Net Transfers (to) from Former Parent (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Related Party Transaction [Line Items]
Cash pooling and general financing activities		$ (1,166)	$ (256)
The Babcock & Wilcox Company
Related Party Transaction [Line Items]
Sales to former Parent	$ 286		911
Corporate administrative expenses	$ 17,332		35,343
Income tax allocation			11,872
Cash pooling and general financing activities			(91,015)
Cash contribution received at spin-off			125,300
Net transfer from former Parent per statement of cash flows			$ 80,589

Share Repurchases (Details)

Share Repurchases (Details) - Common Stock - USD ($) shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2016	Aug. 04, 2015
Class of Stock [Line Items]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased				$ 100,000,000
Treasury Stock, Shares, Repurchased	1.6	1.3	4.1
Treasury Stock, Value, Repurchased	$ 25,900,000	$ 24,300,000	$ 75,700,000

Contracts and Revenue Recogni67

Contracts and Revenue Recognition (Details) DKK in Millions, $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2016DKK	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Contracts and Revenue Recognition [Abstract]
Proceeds from Insurance Settlement, Operating Activities	$ 15	DKK 100
Change Order Value			$ 2.3	$ 1.2	$ 2.3
Accrued claims receivable						$ 2.3

Contracts and Revenue Recogni68

Contracts and Revenue Recognition Change in Estimate (Details) DKK in Millions, $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2016DKK	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Deferred Revenue Disclosure [Abstract]
Reversal of recognized revenue	$ 6.8
Reserve for the estimated loss on the Renewable energy contract in Europe in other accrued liabilities.	7.8
Charge related to a change in estimate on a Renewables contract in Europe	14			$ 45.7
Proceeds from Insurance Settlement, Operating Activities	$ 15	DKK 100
Change Order Value			$ 2.3	$ 1.2	$ 2.3

Comprehensive Income Accumula69

Comprehensive Income Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2016	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ (26,872)	$ (15,521)	$ (18,853)	$ 1,173	$ 1,223	$ 10,374	$ (18,853)	$ 10,374
Other comprehensive income (loss) before reclassifications	3,936	(10,758)	4,273	(4,347)	221	(11,139)
Amounts reclassified from AOCI to net income (loss)	(1,239)	(593)	(941)	(299)	(271)	1,988
Net current-period other comprehensive income	2,697	(11,351)	3,332	(4,646)	(50)	(9,151)	(5,322)	(13,847)
Balance at end of period	(24,175)	(26,872)	(15,521)	(3,473)	1,173	1,223	(24,175)	(3,473)
Currency translation gain (loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(29,319)	(17,753)	(19,493)	2,842	628	11,551	(19,493)	11,551
Other comprehensive income (loss) before reclassifications	2,811	(11,566)	1,740	(7,685)	2,214	(10,923)
Amounts reclassified from AOCI to net income (loss)	0	0	0	0	0	0
Net current-period other comprehensive income	2,811	(11,566)	1,740	(7,685)	2,214	(10,923)
Balance at end of period	(26,508)	(29,319)	(17,753)	(4,843)	2,842	628	(26,508)	(4,843)
Net unrealized gain (loss) on investments (net of tax)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(32)	(25)	(44)	(10)	(22)	(22)	(44)	(22)
Other comprehensive income (loss) before reclassifications	18	(7)	18	(30)	11	(1)
Amounts reclassified from AOCI to net income (loss)	0	0	1	0	1	1
Net current-period other comprehensive income	18	(7)	19	(30)	(12)	0
Balance at end of period	(14)	(32)	(25)	(40)	(10)	(22)	(14)	(40)
Net unrealized gain (loss) on derivative instruments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	3,486	3,359	1,786	(764)	1,578	(123)	1,786	(123)
Other comprehensive income (loss) before reclassifications	1,132	778	2,576	3,337	(2,004)	(215)
Amounts reclassified from AOCI to net income (loss)	(1,247)	(651)	(1,003)	(359)	(338)	1,916
Net current-period other comprehensive income	(115)	127	1,573	2,978	(2,342)	1,701
Balance at end of period	3,371	3,486	3,359	2,214	(764)	1,578	3,371	2,214
Net unrecognized gain (loss) related to benefit plans (net of tax)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(1,007)	(1,102)	(1,102)	(895)	(961)	(1,032)	(1,102)	(1,032)
Other comprehensive income (loss) before reclassifications	(25)	37	(61)	31	0	0
Amounts reclassified from AOCI to net income (loss)	8	58	61	60	66	71
Net current-period other comprehensive income	(17)	95	0	91	66	71
Balance at end of period	$ (1,024)	$ (1,007)	$ (1,102)	$ (804)	$ (895)	$ (961)	$ (1,024)	$ (804)

Comprehensive Income Reclassifi

Comprehensive Income Reclassification out of Accumulated other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications	$ 3,936	$ (10,758)	$ 4,273	$ (4,347)	$ 221	$ (11,139)
Revenues	410,955			419,977			$ 1,198,279	$ 1,254,617
Other - net	(241)			(1,326)			113	(1,436)
Total before tax	10,628			8,055			(44,586)	30,145
Provision for income taxes	(1,617)			(1,770)			790	(8,381)
Net income (loss)	9,011			6,285			(43,796)	21,764
Amounts reclassified from AOCI to net income (loss)	(1,239)	(593)	(941)	(299)	(271)	1,988
Other Comprehensive Income (Loss), Net of Tax	2,697	(11,351)	3,332	(4,646)	(50)	(9,151)	(5,322)	(13,847)
Accumulated other comprehensive income (loss)	(24,175)	(26,872)	(15,521)	(3,473)	1,173	1,223	(24,175)	(3,473)	$ (18,853)	$ 10,374
Currency translation gain (loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications	2,811	(11,566)	1,740	(7,685)	2,214	(10,923)
Amounts reclassified from AOCI to net income (loss)	0	0	0	0	0	0
Other Comprehensive Income (Loss), Net of Tax	2,811	(11,566)	1,740	(7,685)	2,214	(10,923)
Accumulated other comprehensive income (loss)	(26,508)	(29,319)	(17,753)	(4,843)	2,842	628	(26,508)	(4,843)	(19,493)	11,551
Net unrealized gain (loss) on investments (net of tax)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications	18	(7)	18	(30)	11	(1)
Amounts reclassified from AOCI to net income (loss)	0	0	1	0	1	1
Other Comprehensive Income (Loss), Net of Tax	18	(7)	19	(30)	(12)	0
Accumulated other comprehensive income (loss)	(14)	(32)	(25)	(40)	(10)	(22)	(14)	(40)	(44)	(22)
Net unrealized gain (loss) on derivative instruments
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications	1,132	778	2,576	3,337	(2,004)	(215)
Amounts reclassified from AOCI to net income (loss)	(1,247)	(651)	(1,003)	(359)	(338)	1,916
Other Comprehensive Income (Loss), Net of Tax	(115)	127	1,573	2,978	(2,342)	1,701
Accumulated other comprehensive income (loss)	3,371	3,486	3,359	2,214	(764)	1,578	3,371	2,214	1,786	(123)
Net unrealized gain (loss) on derivative instruments | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Revenues	1,940			407			4,524	429
Cost of Goods Sold	24			53			57	151
Other - net	(445)			14			(1,065)	(18)
Total before tax	1,519			474			3,516	562
Provision for income taxes	272			115			615	120
Net income (loss)	1,247			359			2,901	442
Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of Goods Sold	(15)			(1,139)			294	(1,339)
Provision for income taxes	(7)			(1,048)			421	(1,128)
Net income (loss)	(8)			(91)			(127)	(211)
Realized Gain Loss On Sale Of Investment [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other - net	0			0			(1)	(3)
Provision for income taxes	0			0			0	(1)
Net income (loss)	0			0			(1)	(2)
Net unrecognized gain (loss) related to benefit plans (net of tax)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications	(25)	37	(61)	31	0	0
Amounts reclassified from AOCI to net income (loss)	8	58	61	60	66	71
Other Comprehensive Income (Loss), Net of Tax	(17)	95	0	91	66	71
Accumulated other comprehensive income (loss)	$ (1,024)	$ (1,007)	$ (1,102)	$ (804)	$ (895)	$ (961)	$ (1,024)	$ (804)	$ (1,102)	$ (1,032)

Subsequent Events (Details)

Subsequent Events (Details) $ in Millions	Jul. 01, 2016USD ($)
Subsequent Event [Line Items]
Payments to acquire business, US Dollars	$ 172
Payments to Acquire SPIG	$ 155

SPIG ACQUISITION SPIG purchase

SPIG ACQUISITION SPIG purchase price allocation (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Sep. 30, 2016	Dec. 31, 2015
Cash	$ 26,000
Accounts receivable	59,000
Contracts in progress	61,155
Inventories	3,000
Other assets	7,000
Property, plant and equipment	6,000
Goodwill	70,000
Identifiable intangible assets	55,000	$ 55,438	$ 500
Deferred income tax assets	5,550
Revolving debt	(27,530)
Current liabilities	(56,000)
Advance billings on contracts	(15,226)
Other noncurrent liabilities	(379)
Deferred income tax liabilities	(16,831)
Noncontrolling interest in joint ventures	(7,754)
Net acquisition cost	$ 169,000

SPIG ACQUISITION SPIG Proforma

SPIG ACQUISITION SPIG Proforma Financial Information (Details) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Amortization of Intangible Assets				$ (11,904,000)		$ (11,445,000)
Revenues		$ 1,941,987,000	$ 462,954,000	1,321,446,000	$ 1,362,864,000
Net income (loss) attributable to B&W		$ 12,047,000	$ 1,614,000	$ (48,168,000)	$ 12,051,000
Basic earnings per common share		$ 0	$ 0	$ (1)	$ 0
Diluted earnings per common share		$ 0	$ 0	$ (1)	$ 0
SPIG [Domain]
Amortization of Intangible Assets	$ 7,100,000		$ 3,100,000	$ (1,900,000)	$ 16,300,000	18,600,000
Interest Expense			$ 200,000	600,000	$ 500,000	700,000
Acquisition Costs, Period Cost				$ 6,500,000		$ 200,000

SPIG ACQUISITION SPIG Acquisiti

SPIG ACQUISITION SPIG Acquisition - General (Details) $ in Thousands, € in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016EUR (€)	Jul. 01, 2016USD ($)
Payments to acquire business, Euro						$ 155,000
Payments to acquire business, US Dollars						172,000
Business combination transaction price returned to company based on difference between actual working capital and pre-close estimates	$ 2,900		$ 2,900		€ 2.6
Business Acquisition, Transaction Costs						$ 300
Revenues	410,955	$ 419,977	1,198,279	$ 1,254,617
Gross Profit	(73,757)	$ (77,922)	$ (179,965)	$ (243,203)
SPIG [Domain]
Revenues	38,300
Gross Profit	$ 4,200

SPIG ACQUISITION SPIG Intangibl

SPIG ACQUISITION SPIG Intangibles Fair Value and Useful Life (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Sep. 30, 2016	Sep. 30, 2016
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 55,164
Customer Relationships
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 12,217
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	9 years
Backlog
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 17,769
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	2 years
Trade names / trademarks
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 8,885
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	20 years
Technology
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 14,438
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
Noncompete Agreements
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 1,666
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	3 years
Internally-developed software
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 189
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	3 years
SPIG [Domain]
Business Combination, Integration Related Costs		$ 800	$ 2,800

INTANGIBLE ASSETS Definite-live

INTANGIBLE ASSETS Definite-lived Intangible Assets (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 126,192,000	$ 70,107,000
Finite-Lived Intangible Assets, Accumulated Amortization	45,472,000	33,568,000
Finite-Lived Intangible Assets, Net	80,720,000	36,539,000
Indefinite-Lived Trademarks	1,305,000	1,305,000
Indefinite-Lived Intangible Assets (Excluding Goodwill)	1,305,000	1,305,000
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	48,001,000	35,729,000
Finite-Lived Intangible Assets, Accumulated Amortization	15,958,000	12,509,000
Unpatented Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	18,478,000	4,033,000
Finite-Lived Intangible Assets, Accumulated Amortization	2,349,000	1,471,000
Technology
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	2,563,000	2,532,000
Finite-Lived Intangible Assets, Accumulated Amortization	1,501,000	1,406,000
Trade names / trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	18,813,000	9,909,000
Finite-Lived Intangible Assets, Accumulated Amortization	3,525,000	2,883,000
Backlog
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	28,170,000	10,400,000
Finite-Lived Intangible Assets, Accumulated Amortization	16,489,000	10,400,000
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	10,167,000	7,504,000
Finite-Lived Intangible Assets, Accumulated Amortization	$ 5,650,000	$ 4,899,000

INTANGIBLE ASSETS Carrying Amou

INTANGIBLE ASSETS Carrying Amount of Intangible Assets (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets, Net (Including Goodwill)		$ 82,025	$ 37,844	$ 50,646
Finite-lived Intangible Assets Acquired	$ 55,000	55,438	500
Amortization of Intangible Assets		(11,904)	(11,445)
Finite Lived Intangible Assets, Foreign Currency Translation Gain (Loss)		$ 647	$ (1,857)

INTANGIBLE ASSETS Estimated Fut

INTANGIBLE ASSETS Estimated Future Intangible Asset Amortization (Details)	3 Months Ended
	Sep. 30, 2016
Three months ended December 31, 2016 [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	7,890
Twelve months ended December 31, 2017 [Member] [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	15,474
Three months ended December 31, 2018 [Member] [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	10,637
Twelve months ended December 31, 2019 [Member] [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	8,831
Twelve months ended December 31, 2020 [Member] [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	7,526
Twelve months ended December 31, 2021 [Member] [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	7,259
Thereafter [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	23,103

Uncategorized Items - bw-201609

Label	Element	Value
Allowance for Doubtful Accounts Receivable, Write-offs	us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs	$ 0
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet	4,360,000
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet	4,001,000
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet	1,419,000
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNet	5,476,000
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Cost of Sales [Member]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	53,000
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	151,000
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	24,000
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	57,000
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Sales [Member]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	407,000
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	429,000
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	1,940,000
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	4,524,000
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Other Net [Member]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	14,000
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	(18,000)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	(445,000)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet	(1,065,000)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet	(157,000)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet	852,000
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet	1,607,000
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTestingNet	3,408,000
Foreign Exchange Contract [Member] | Not Designated as Hedging Instrument [Member] | Other Net [Member]
Derivative, Gain (Loss) on Derivative, Net	us-gaap_DerivativeGainLossOnDerivativeNet	(188,000)
Derivative, Gain (Loss) on Derivative, Net	us-gaap_DerivativeGainLossOnDerivativeNet	210,000
Derivative, Gain (Loss) on Derivative, Net	us-gaap_DerivativeGainLossOnDerivativeNet	(154,000)
Derivative, Gain (Loss) on Derivative, Net	us-gaap_DerivativeGainLossOnDerivativeNet	$ (567,000)