Babcock & Wilcox Enterprises, I (BW) 10-Q 9 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2017	Jul. 31, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
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	Accelerated Filer
Entity Common Stock, Shares Outstanding		48,880,390
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Public Float	$ 570

Condensed Consolidated and Comb

Condensed Consolidated and Combined Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
Revenues	$ 349,829	$ 383,208	$ 740,933	$ 787,324
Costs and expenses:
Cost of operations	405,651	357,156	733,855	681,116
Selling, general and administrative expenses	68,584	63,329	135,606	122,064
Restructuring activities and spin-off transaction costs	2,103	31,616	5,135	35,626
Research and development costs	2,901	3,070	5,163	5,912
Gain (Loss) on Disposition of Property Plant Equipment	4	6	4	(15)
Total costs and expenses	479,243	455,177	879,763	844,703
Equity in income (loss) of investees	(15,232)	(616)	(14,614)	2,060
Operating loss	(144,646)	(72,585)	(153,444)	(55,319)
Other income (expense):
Interest income	125	251	238	541
Interest Income (Expense), Net	(6,349)	(391)	(8,099)	(790)
Other – net	1,982	292	1,609	354
Total other income (expense)	(4,242)	152	(6,252)	105
Loss before income tax expense	(148,888)	(72,433)	(159,696)	(55,214)
Income tax expense (benefit)	1,962	(9,033)	(2,005)	(2,407)
Net loss	(150,850)	(63,400)	(157,691)	(52,807)
Net income (loss)	(150,850)	(63,400)	(157,691)	(52,807)
Net income attributable to noncontrolling interest	(149)	(90)	(353)	(176)
Net loss attributable to shareholders	(150,999)	(63,490)	(158,044)	(52,983)
Amounts attributable to shareholders:
Net loss attributable to shareholders	$ (150,999)	$ (63,490)	$ (158,044)	$ (52,983)
Basic earnings per common share:
Continuing operations (usd per share)	$ (3.09)	$ (1.25)	$ (3.24)	$ (1.04)
Basic earnings per common share (usd per share)	(3.09)	(1.25)	(3.24)	(1.04)
Diluted earnings per common share:
Continuing operations (usd per share)	(3.09)	(1.25)	(3.24)	(1.04)
Diluted earnings per common share (usd per share)	$ (3.09)	$ (1.25)	$ (3.24)	$ (1.04)
Shares used in the computation of earnings per share:
Basic (shares)	48,854	50,603	48,797	51,115
Diluted (shares)	48,854	50,603	48,797	51,115

Condensed Consolidated and Com3

Condensed Consolidated and Combined Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Comprehensive Income [Abstract]
Net loss	$ (150,850)	$ (63,400)	$ (157,691)	$ (52,807)
Other comprehensive income (loss):
Currency translation adjustments, net of taxes	6,757	(11,566)	12,174	(9,826)
Derivative financial instruments:
Unrealized gains (losses) on derivative financial instruments	(3,657)	847	2,244	4,057
Income taxes	(1,453)	69	(139)	703
Unrealized gains (losses) on derivative financial instruments, net of taxes	(2,204)	778	2,383	3,354
Derivative financial instrument gains reclassified into net income	1,550	(693)	6,448	(1,997)
Income taxes	892	(42)	1,947	(343)
Reclassification adjustment for gains included in net income, net of taxes	(658)	(651)	(4,501)	(1,654)
Benefit obligations:
Unrealized gains (losses) on benefit obligations	(97)	37	(141)	(24)
Income taxes	0	0	0	0
Unrealized gains (losses) on benefit obligations, net of taxes	(97)	37	(141)	(24)
Amortization of benefit plan costs (benefits)	(789)	95	(1,662)	(309)
Income taxes	11	37	20	(428)
Amortization of benefit plan costs (benefits), net of taxes	(800)	58	(1,682)	119
Investments:
Unrealized gains (losses) on investments	(3)	(7)	87	35
Income taxes	16	0	45	24
Unrealized gains (losses) on investments, net of taxes	(19)	(7)	42	11
Investment (gains) losses reclassified into net income	1	0	44	1
Income taxes	0	0	(16)	0
Reclassification adjustments for (gains) losses included in net income, net of taxes	(1)	0	(28)	1
Other comprehensive income (loss)	2,978	(11,351)	8,247	(8,019)
Total comprehensive loss	(147,872)	(74,751)	(149,444)	(60,826)
Comprehensive income (loss) attributable to noncontrolling interest	164	(113)	(26)	(152)
Comprehensive loss attributable to shareholders	$ (147,708)	$ (74,864)	$ (149,470)	$ (60,978)

Condensed Consolidated and Com4

Condensed Consolidated and Combined Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net loss	$ (157,691)	$ (52,807)
Non-cash items included in net income (loss):
Depreciation and amortization of long-lived assets	21,465	12,441
Debt issuance cost amortization	764	0
Income of equity method investees	(3,579)	(2,060)
Gains Losses On Disposition Of Assets And Impairments	114	14,481
Provision for (benefit from) deferred taxes	(1,326)	(6,624)
Recognition of losses (gains) for pension and postretirement plans	(600)	29,986
Stock-based compensation charges and excess tax benefits	6,522	10,655
Changes in assets and liabilities, net of effects of acquisitions:
Accounts receivable	6,343	49,476
Contracts in progress and advance billings on contracts	6,704	(21,684)
Inventories	3,381	(4,746)
Income taxes	(899)	(2,437)
Accounts payable	25,454	(36,784)
Accrued and other current liabilities	13,839	3,583
Pension liabilities, accrued postretirement benefits and employee benefits	(13,040)	(8,652)
Other, net	(7,331)	(657)
Net cash from operating activities	(81,687)	(15,829)
Increase (Decrease) in Restricted Cash	(929)	3,014
Payments to Acquire Assets, Investing Activities	0	(26,220)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment	(7,741)	(13,607)
Acquisition of business, net of cash acquired	(52,547)	0
Purchases of available-for-sale securities	(16,320)	(16,743)
Sales and maturities of available-for-sale securities	21,840	11,724
Other	(90)	(562)
Net cash from investing activities	(53,929)	(42,394)
Cash flows from financing activities:
Shares of our common stock returned to treasury stock	(873)	(52,307)
Other	(1,993)	(230)
Net cash from financing activities	103,547	(51,472)
Effects of exchange rate changes on cash	4,049	(4,495)
Cash flows from discontinued operations:
Net increase (decrease) in cash and equivalents	(28,020)	(114,190)
Cash and equivalents, beginning of period	95,887	365,192
Cash and equivalents, end of period	67,867	251,002
US Revolving Credit Facility [Member]
Cash flows from financing activities:
Borrowings under our revolving credit facilities	423,823	0
Proceeds from (Repayments of) Lines of Credit	(315,493)	0
Foreign Revolvers [Member]
Cash flows from financing activities:
Borrowings under our revolving credit facilities	240	1,065
Proceeds from (Repayments of) Lines of Credit	$ (2,157)	$ 0

Condensed Consolidated and Com5

Condensed Consolidated and Combined Balance Sheet Statement - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
CURRENT ASSETS
Cash and cash equivalents	$ 67,867	$ 95,887
Restricted cash and cash equivalents	22,833	27,770
Accounts receivable - trade, net	290,830	282,347
Accounts receivable - other	77,942	73,756
Contracts in progress	202,419	166,010
Inventories	89,587	85,807
Other current assets	53,037	45,957
Total current assets	804,515	777,534
NONCURRENT ASSETS
Property, plant and equipment - gross	345,965	332,537
Accumulated depreciation	201,556	198,900
Net property, plant and equipment	144,409	133,637
Goodwill	288,057	267,395
Deferred income taxes	155,396	163,388
Investments in unconsolidated affiliates	84,576	98,682
Intangible assets	82,872	71,039
Other assets	26,981	17,468
Total assets	1,586,806	1,529,143
CURRENT LIABILITIES
Revolving debt	131,398	24,041
Accounts payable	258,485	220,737
Accrued employee benefits	38,417	35,497
Advance billings on contracts	251,253	210,642
Accrued warranty expense	45,204	40,467
Other accrued liabilities	115,554	95,954
Liabilities, Current	722,181	617,538
NONCURRENT LIABILITIES
Accumulated postretirement benefit obligations	288,523	301,259
Other liabilities	40,371	39,595
Total liabilities	1,169,205	968,192
Common stock, par value $0.01 per share, authorized 200,000 shares; issued 48,688 and 52,481 shares at December 31, 2016 and 2015, respectively	547	544
Capital in excess of par value	814,451	806,589
Treasury stock at cost, 5,592 and 1,376 shares at December 31, 2016 and December 31, 2015, respectively	104,691	103,818
Retained earnings (deficit)	(272,728)	(114,684)
Accumulated other comprehensive loss	(28,235)	(36,482)
Stockholders' equity attributable to shareholders	409,344	552,149
Noncontrolling interest	8,257	8,802
Total stockholders' equity	417,601	560,951
Total liabilities and stockholders' equity	1,586,806	1,529,143
Foreign Revolving Credit Facility [Member]
CURRENT LIABILITIES
Revolving debt	13,268	14,241
Senior Secured Revolving Credit Facility [Member]
CURRENT LIABILITIES
Revolving debt	$ 118,130	$ 9,800

Condensed Consolidated and Com6

Condensed Consolidated and Combined Balance Sheet Equity Section - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	48,871,997	48,698,385
Treasury Stock, Shares	5,674,564,000	5,594,147

Condensed Consolidated and Com7

Condensed Consolidated and Combined Statement of Stockholders' Equity Statement $ in Thousands	USD ($)shares
Common Stock, Shares, Issued | shares	48,871,997
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 560,951
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(157,691)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	12,174
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 417,601

Second Lien Term Loan Facility

Second Lien Term Loan Facility Statement shares in Millions, $ in Millions	Aug. 07, 2017USD ($)shares
Second Lien Term Loan Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 175.9
Debt Instrument, Interest Rate, Effective Percentage	12.00%
Treasury Stock, Common, Shares | shares	4.8
Repurchased shares percentage	0.00%
Line of Credit Facility, Maximum Borrowing Capacity	$ 20
Treasury Stock, Common, Value	$ 50.9

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Share	EARNINGS PER SHARE The following table sets forth the computation of basic and diluted earnings per share of our common stock: Three months ended June 30, Six months ended June 30, (in thousands, except per share amounts) 2017 2016 2017 2016 Net loss attributable to shareholders $ (150,999 ) $ (63,490 ) $ (158,044 ) $ (52,983 ) Weighted average shares used to calculate basic earnings per share 48,854 50,603 48,797 51,115 Dilutive effect of stock options, restricted stock and performance shares (1) — — — — Weighted average shares used to calculate diluted earnings per share 48,854 50,603 48,797 51,115 Basic loss per share: $ (3.09 ) $ (1.25 ) $ (3.24 ) $ (1.04 ) Diluted loss per share: $ (3.09 ) $ (1.25 ) $ (3.24 ) $ (1.04 ) (1) Because we incurred a net loss in the quarters and six months ended June 30, 2017 and 2016, basic and diluted shares are the same. If we had net income in the first six months of 2017 and 2016, diluted shares would include an additional 0.4 million and 0.7 million shares, respectively. We excluded 1.9 million shares related to stock options from the diluted share calculation at June 30, 2017 because their effect would have been anti-dilutive.

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Segment Reporting	Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Revenues: Power segment $ 213,756 $ 261,841 $ 410,052 $ 550,544 Renewable segment 48,074 85,476 153,610 169,249 Industrial segment 90,229 38,005 182,446 70,471 Eliminations (2,230 ) (2,114 ) (5,175 ) (2,940 ) 349,829 383,208 740,933 787,324 Gross profit: Power segment 49,061 62,475 92,024 122,007 Renewable segment (110,894 ) (17,503 ) (100,300 ) (4,124 ) Industrial segment 9,464 11,148 24,779 18,904 Intangible amortization expense included in cost of operations (3,453 ) (569 ) (8,471 ) (1,080 ) Mark to market loss included in cost of operations — (29,499 ) (954 ) (29,499 ) (55,822 ) 26,052 7,078 106,208 Selling, general and administrative ("SG&A") expenses (67,596 ) (61,902 ) (133,518 ) (119,610 ) Restructuring activities and spin-off transaction costs (2,103 ) (31,616 ) (5,135 ) (35,626 ) Research and development costs (2,901 ) (3,070 ) (5,163 ) (5,912 ) Intangible amortization expense included in SG&A (988 ) (1,026 ) (1,982 ) (2,053 ) Mark to market loss included in SG&A — (401 ) (106 ) (401 ) Equity in income of investees 2,961 (616 ) 3,579 2,060 Impairment of equity method investment (18,193 ) — (18,193 ) — Gains (losses) on asset disposals, net (4 ) (6 ) (4 ) 15 Operating loss $ (144,646 ) $ (72,585 ) $ (153,444 ) $ (55,319 ) SEGMENT REPORTING Our operations are assessed based on three reportable segments, which are summarized as follows: • Power segment : focused on the supply of and aftermarket services for steam-generating, environmental and auxiliary equipment for power generation and other industrial applications. • Renewable segment : focused on the supply of steam-generating systems, environmental and auxiliary equipment for the waste-to-energy and biomass power generation industries. • Industrial segment : 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 June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Revenues: Power segment $ 213,756 $ 261,841 $ 410,052 $ 550,544 Renewable segment 48,074 85,476 153,610 169,249 Industrial segment 90,229 38,005 182,446 70,471 Eliminations (2,230 ) (2,114 ) (5,175 ) (2,940 ) 349,829 383,208 740,933 787,324 Gross profit: Power segment 49,061 62,475 92,024 122,007 Renewable segment (110,894 ) (17,503 ) (100,300 ) (4,124 ) Industrial segment 9,464 11,148 24,779 18,904 Intangible amortization expense included in cost of operations (3,453 ) (569 ) (8,471 ) (1,080 ) Mark to market loss included in cost of operations — (29,499 ) (954 ) (29,499 ) (55,822 ) 26,052 7,078 106,208 Selling, general and administrative ("SG&A") expenses (67,596 ) (61,902 ) (133,518 ) (119,610 ) Restructuring activities and spin-off transaction costs (2,103 ) (31,616 ) (5,135 ) (35,626 ) Research and development costs (2,901 ) (3,070 ) (5,163 ) (5,912 ) Intangible amortization expense included in SG&A (988 ) (1,026 ) (1,982 ) (2,053 ) Mark to market loss included in SG&A — (401 ) (106 ) (401 ) Equity in income of investees 2,961 (616 ) 3,579 2,060 Impairment of equity method investment (18,193 ) — (18,193 ) — Gains (losses) on asset disposals, net (4 ) (6 ) (4 ) 15 Operating loss $ (144,646 ) $ (72,585 ) $ (153,444 ) $ (55,319 ) Beginning with the quarter ended September 30, 2017, the Industrial Steam product line currently included in our Power segment will be reclassified to the Industrial segment to align with management changes that became effective on July 1, 2017. On June 30, 2017, we assessed our intangible assets for impairment, including goodwill, and we will perform our annual goodwill impairment test after the change in reportable segments is completed. See Note 13 for the results of our interim goodwill impairment test.

Restructuring Activities and Sp

Restructuring Activities and Spin Transaction Costs	6 Months Ended
	Jun. 30, 2017
Restructuring and Related Activities [Abstract]
Restructuring and Spin Transaction Costs	Spin-off transaction costs Spin-off costs were primarily attributable to employee retention awards directly related to the spin-off from our former parent, The Babcock & Wilcox Company (now known as BWX Technologies, Inc.). In the three and six months ended June 30, 2017 , we recognized spin-off costs of $0.5 million and $0.9 million , respectively. In the three and six months ended June 30, 2016, we recognized spin-off costs of $1.1 million and $3.0 million , respectively. In the three months ended June 30, 2017 , we disbursed $1.9 million of the accrued retention awards. S

UNIVERSAL ACQUISITION (Notes)

UNIVERSAL ACQUISITION (Notes)	6 Months Ended
	Jun. 30, 2017
Business Combinations [Abstract]
Business Acquisition, Pro Forma Information [Table Text Block]	ACQUISITION On January 11, 2017, we acquired Universal Acoustic & Emission Technologies, Inc. ("Universal") for approximately $52.5 million in cash, funded primarily by borrowings under our United States revolving credit facility, net of $4.4 million cash acquired in the business combination. Transaction costs included in the purchase price were approximately $0.2 million . We accounted for the Universal acquisition using the acquisition method, whereby all of the assets acquired and liabilities assumed were recognized at their fair value on the acquisition date, with any excess of the purchase price over the estimated fair value recorded as goodwill. In order to purchase Universal on January 11, 2017, we borrowed approximately $55.0 million under the United States revolving credit facility in 2017. Universal provides custom-engineered acoustic, emission and filtration solutions to the natural gas power generation, mid-stream natural gas pipeline, locomotive and general industrial end-markets. Universal's product offering includes gas turbine inlet and exhaust systems, silencers, filters and enclosures. Universal employs approximately 460 people, mainly in the United States and Mexico. The acquisition of Universal is consistent with our goal to grow and diversify our technology-based offerings with new products and services in the industrial markets that are complementary to our core businesses. During 2017 , we will integrate Universal with our Industrial segment. Universal contributed $12.6 million and $33.8 million of revenue to our operating results during the three and six months ended June 30, 2017 , respectively. Universal contributed $1.9 million and $6.8 million of gross profit (excluding intangible asset amortization expense of $0.6 million and $2.1 million ) to our operating results in the three and six months ended June 30, 2017 , respectively. We expect Universal to contribute over $80.0 million of revenue and be accretive to the Industrial segment's gross profit during 2017. The allocation of the purchase price based on the estimated fair value of assets acquired and liabilities assumed is set forth below. We are in the process of finalizing the purchase price allocation associated with the valuation of certain intangible assets and deferred tax balances; as a result, 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, 2017. (in thousands) Estimated acquisition date fair value Cash $ 4,379 Accounts receivable 11,270 Contracts in progress 3,167 Inventories 4,585 Other assets 579 Property, plant and equipment 16,692 Goodwill 14,413 Identifiable intangible assets 19,500 Deferred income tax assets 935 Current liabilities (10,833 ) Other noncurrent liabilities (1,423 ) Deferred income tax liabilities (6,338 ) Net acquisition cost $ 56,926 The intangible assets included above consist of the following (dollar amount in thousands): (in thousands) Estimated fair value Weighted average estimated useful life (in years) Customer relationships $ 10,800 15 Backlog 1,700 1 Trade names / trademarks 3,000 20 Technology 4,000 7 Total amortizable intangible assets $ 19,500 The acquisition of Universal resulted in an increase in our intangible asset amortization expense during the three and six months ended June 30, 2017 of $0.6 million and $2.1 million , respectively, which is included in cost of operations in our condensed consolidated statement of operations. Amortization of intangible assets is not allocated to segment results. Approximately $0.4 million and $1.4 million of acquisition and integration related costs of Universal was recorded as a component of our operating expenses in the condensed consolidated statement of operations in the three and six months ended June 30, 2017 . The following unaudited pro forma financial information below represents our results of operations for the three and six months ended June 30, 2016 and 12 months ended December 31, 2016 had the Universal acquisition occurred on January 1, 2016. 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, 2016. This information should not be taken as representative of our future consolidated results of operations. Three months ended Six months ended Twelve months ended (in thousands) June 30, 2016 June 30, 2016 December 31, 2016 Revenues $ 404,120 $ 828,493 $ 1,660,986 Net income (loss) attributable to B&W (62,963 ) (52,361 ) (113,940 ) Basic earnings per common share (1.24 ) (1.02 ) (2.27 ) Diluted earnings per common share (1.24 ) (1.02 ) (2.27 )

Contracts and Revenue Recogniti

Contracts and Revenue Recognition (Notes)	6 Months Ended
	Jun. 30, 2017
Contracts and Revenue Recognition [Abstract]
Revenue Recognition, Multiple-deliverable Arrangements [Table Text Block]	– CONTRACTS AND REVENUE RECOGNITION We generally recognize revenues and related costs from long-term contracts on a percentage-of-completion basis. Accordingly, we review contract price and cost estimates regularly as work progresses and reflect adjustments in profit proportionate to the percentage of completion in the periods in which we revise estimates to complete the contract. To the extent that these adjustments result in a reduction of previously reported profits from a project, we recognize a charge against current earnings. If a contract is estimated to result in a loss, that loss is recognized in the current period as a charge to earnings and the full loss is accrued on our balance sheet, which results in no expected gross profit from the loss contract in the future unless there are revisions to our estimated revenues or costs at completion in periods following the accrual of the contract loss. Changes in the estimated results of our percentage-of-completion contracts are necessarily based on information available at the time that the estimates are made and are based on judgments that are inherently uncertain as they are predictive in nature. As with all estimates to complete used to measure contract revenue and costs, actual results can and do differ from our estimates made over time. In the three and six months ended June 30, 2017 and 2016 , we recognized changes in estimated gross profit related to long-term contracts accounted for on the percentage-of-completion basis, which are summarized as follows: Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Increases in estimates for percentage-of-completion contracts $ 4,982 $ 12,019 $ 14,182 $ 26,193 Decreases in estimates for percentage-of-completion contracts (121,217 ) (38,839 ) (124,588 ) (44,812 ) Net changes in estimates for percentage-of-completion contracts $ (116,235 ) $ (26,820 ) $ (110,406 ) $ (18,619 ) As disclosed in our December 31, 2016 consolidated financial statements, we had four renewable energy projects in Europe that were loss contracts at December 31, 2016 . During the three months ended June 30, 2017 , two additional renewable energy projects in Europe became loss contracts. During the three and six months ended June 30, 2017 , we recorded a total of $115.2 million and $112.2 million , respectively, in net losses resulting from changes in the estimated revenues and costs to complete these six European renewable energy loss contracts. These changes in estimates include an increase in our estimate of liquidated damages associated with these six projects of $16.7 million during the three months ended June 30, 2017 , to a total of $49.6 million . The charges recorded in the second quarter of 2017 are due to revisions in the estimated revenues and costs at completion during the period, primarily as a result of scheduling delays and shortcomings in our subcontractors' estimated productivity. Also included in the charges recorded in the second quarter of 2017 were corrections to estimated contract costs at completion of $4.9 million and $6.2 million relating to the three months ended December 31, 2016 and March 31, 2017, respectively. Management has determined these amounts are immaterial to the consolidated financial statements in both previous periods. As of June 30, 2017 , the status of these six loss contracts was as follows: As we disclosed in our 2016 second and third quarter and annual financial statements, we incurred significant charges due to changes in the estimated cost to complete a contract related to one European renewable energy contract, which caused the project to become a loss contract. As of June 30, 2017 , this project is approximately 94% complete and construction activities are complete as of the date of this report. The unit became operational during the second quarter of 2017, and turnover activities linked to the customer's operation of the facility will be completed during the second half of 2017. During the three months ended June 30, 2017 , we recognized additional contract losses of $10.5 million on the project as a result of differences in actual and estimated costs during the second quarter of 2017 and schedule delays. Our estimate at completion as of June 30, 2017 includes $6.5 million of total expected liquidated damages. As of June 30, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $3.9 million . In the second quarter of 2016, we recognized a $31.7 million charge, and as of June 30, 2016 , this project and had $6.4 million of accrued losses and was 73% complete. The second project became a loss contract in the fourth quarter of 2016. As of June 30, 2017 , this contract was approximately 69% complete, and we expect this project to be completed in early 2018. During the three and six months ended June 30, 2017 , we recognized additional contract losses of $41.2 million and $37.4 million , respectively, on this project as a result of changes in construction cost estimates and schedule delays. Our estimate at completion as of June 30, 2017 includes $14.3 million of total expected liquidation damages. As of June 30, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $16.6 million . The third project became a loss contract in the fourth quarter of 2016. As of June 30, 2017 , this contract was approximately 95% complete and construction activities are complete as of the date of this report. The unit became operational during the second quarter of 2017, and turnover activities linked to the customer's operation of the facility will be completed during the second half of 2017. During the three and six months ended June 30, 2017 , we recognized additional contract losses of $2.7 million and $5.5 million , respectively, as a result of changes in the estimated costs at completion. Our estimate at completion as of June 30, 2017 includes $7.3 million of total expected liquidated damages for schedule delays. As of June 30, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $1.5 million . The fourth project became a loss contract in the fourth quarter of 2016. As of June 30, 2017 , this contract was approximately 66% complete, and we expect this project to be completed in early 2018. During the three and six months ended June 30, 2017 , we revised our estimated revenue and costs at completion for this loss contract, which resulted in additional contract losses of $23.8 million and $21.9 million , respectively. Our estimate at completion as of June 30, 2017 includes $6.4 million of total expected liquidated damages due to schedule delays. The changes in the status of this project were primarily attributable to changes in the estimated costs at completion, offset by a $4.8 million reduction in estimated liquidated damages we recognized during the three months ended March 31, 2017. As of June 30, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $8.8 million . The fifth project became a loss contract in the second quarter of 2017. As of June 30, 2017 , this contract was approximately 57% complete, and we expect this project to be completed in the first half of 2018. During the three months ended June 30, 2017 , we revised our estimated revenue and costs at completion for this loss contract, which resulted in additional contract losses of $23.3 million in the three months ended June 30, 2017 . Our estimate at completion as of June 30, 2017 includes $12.0 million of total expected liquidated damages due to schedule delays. The change in the status of this project was primarily attributable to changes in the estimated costs at completion and schedule delays. As of June 30, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $9.4 million . The sixth project became a loss contract in the second quarter of 2017. As of June 30, 2017 , this contract was approximately 59% complete, and we expect this project to be completed in the first half of 2018. During the three months ended June 30, 2017 , we revised our estimated revenue and costs at completion for this loss contract, which resulted in additional contract losses of $18.5 million in the three months ended June 30, 2017 . Our estimate at completion as of June 30, 2017 includes $3.2 million of total expected liquidated damages due to schedule delays. The change in the status of this project was primarily attributable to changes in the estimated costs at completion and schedule delays. As of June 30, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $4.0 million . We continue to expect the other renewable energy projects that are not loss contracts to remain profitable at completion. During the third quarter of 2016, we determined it was probable that we would receive a $15.0 million insurance recovery for a portion of the losses on the first European renewable energy project discussed above. There was no change in the accrued probable insurance recovery at June 30, 2017 . The insurance recovery represents the full amount available under the insurance policy, and is recorded in accounts receivable - other in our condensed consolidated balance sheet at June 30, 2017 .

Cash and Cash Equivalents

Cash and Cash Equivalents	6 Months Ended
	Jun. 30, 2017
Cash and Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents [Table Text Block]	– CASH AND CASH EQUIVALENTS The components of cash and cash equivalents are as follows: (in thousands) June 30, 2017 December 31, 2016 Held by foreign entities $ 64,354 $ 94,415 Held by United States entities 3,513 1,472 Cash and cash equivalents $ 67,867 $ 95,887 Reinsurance reserve requirements $ 18,405 $ 21,189 Restricted foreign accounts 4,428 6,581 Restricted cash and cash equivalents $ 22,833 $ 27,770

Inventories (Notes)

Inventories (Notes)	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Text Block]	NOTE 10 – INVENTORIES The components of inventories are as follows: (in thousands) June 30, 2017 December 31, 2016 Raw materials and supplies $ 66,776 $ 61,630 Work in progress 6,764 6,803 Finished goods 16,047 17,374 Total inventories $ 89,587 $ 85,807

INTANGIBLE ASSETS (Notes)

INTANGIBLE ASSETS (Notes)	6 Months Ended
	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	INTANGIBLE ASSETS Our intangible assets are as follows: (in thousands) June 30, 2017 December 31, 2016 Definite-lived intangible assets Customer relationships $ 59,392 $ 47,892 Unpatented technology 19,489 18,461 Patented technology 6,576 2,499 Tradename 22,492 18,774 Backlog 30,041 28,170 All other 7,521 7,429 Gross value of definite-lived intangible assets 145,511 123,225 Customer relationships amortization (20,432 ) (17,519 ) Unpatented technology amortization (3,898 ) (2,864 ) Patented technology amortization (1,871 ) (1,532 ) Tradename amortization (4,447 ) (3,826 ) Acquired backlog amortization (26,677 ) (21,776 ) All other amortization (6,619 ) (5,974 ) Accumulated amortization (63,944 ) (53,491 ) Net definite-lived intangible assets $ 81,567 $ 69,734 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: Six months ended June 30, (in thousands) 2017 2016 Balance at beginning of period $ 71,039 $ 37,844 Business acquisitions 19,500 — Amortization expense (10,453 ) (3,133 ) Currency translation adjustments and other 2,786 319 Balance at end of the period $ 82,872 $ 35,030 The acquisition of Universal resulted in an increase in our intangible asset amortization expense during the three and six months ended June 30, 2017 of $0.6 million and $2.1 million , respectively, which is included in cost of operations in our condensed consolidated statement of operations. The amortization of Universal's intangible assets was highest during the first quarter of 2017 and is expected to decline each subsequent quarter during the year primarily due to the amortization of the backlog intangible asset. Amortization of intangible assets is not allocated to segment results. Estimated future intangible asset amortization expense, including the increase in amortization expense resulting from the January 11, 2017 acquisition of Universal, is as follows (in thousands): Period ending Amortization expense Three months ending September 30, 2017 $ 3,739 Three months ending December 31, 2017 $ 3,598 Twelve months ending December 31, 2018 $ 12,415 Twelve months ending December 31, 2019 $ 10,218 Twelve months ending December 31, 2020 $ 8,949 Twelve months ending December 31, 2021 $ 8,630 Twelve months ending December 31, 2022 $ 7,081 Thereafter $ 26,937

Credit Facility

Credit Facility	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Credit Facility	The components of our revolving debt are comprised of separate revolving credit facilities in the following locations: (in thousands) June 30, 2017 December 31, 2016 United States $ 118,130 $ 9,800 Foreign 13,268 14,241 Total revolving debt $ 131,398 $ 24,041 United States revolving credit facility On May 11, 2015, we entered into a credit agreement with a syndicate of lenders ("Credit Agreement") in connection with our spin-off from The Babcock & Wilcox Company. The Credit Agreement, which is scheduled to mature on June 30, 2020, provides for a senior secured revolving credit facility, initially in an aggregate amount of up to $600.0 million . The proceeds from loans under the Credit Agreement are available for working capital needs and other general corporate purposes, and the full amount is available to support the issuance of letters of credit. On February 24, 2017 and August 9, 2017, we entered into amendments to the Credit Agreement (the “Amendments” and the Credit Agreement, as amended to date, the “Amended Credit Agreement”) to, among other things: (1) permit us to incur the debt under the second lien term loan facility (discussed further in Note 18 ), (2) modify the definition of EBITDA in the Amended Credit Agreement to exclude: up to $98.1 million of charges for certain Renewable segment contracts for periods including the quarter ended December 31, 2016, up to $115.2 million of charges for certain Renewable segment contracts for periods including the quarter ended June 30, 2017, up to $4.0 million of aggregate restructuring expenses incurred during the period from July 1, 2017 through September 30, 2018 measured on a consecutive four-quarter basis, realized and unrealized foreign exchange losses resulting from the impact of foreign currency changes on the valuation of assets and liabilities, and fees and expenses incurred in connection with the August 9, 2017 amendment, (3) replace the maximum leverage ratio with a maximum senior debt leverage ratio, (4) decrease the minimum consolidated interest coverage ratio, (5) limit our ability to borrow under the Amended Credit Agreement during the covenant relief period to $250.0 million in the aggregate, (6) reduce commitments under the revolving credit facility from $600.0 million to $500.0 million , (7) require us to maintain liquidity (as defined in the Amended Credit Agreement) of at least $75.0 million as of the last business day of any calendar month, (8) require us to repay outstanding borrowings under the revolving credit facility (without any reduction in commitments) with certain excess cash, (9) increase the pricing for borrowings and commitment fees under the Amended Credit Agreement, (10) limit our ability to incur debt and liens during the covenant relief period, (11) limit our ability to make acquisitions and investments in third parties during the covenant relief period, (12) prohibit us from paying dividends and undertaking stock repurchases during the covenant relief period (other than our share repurchase from an affiliate of AIP (discussed further in Note 18 )), (13) prohibit us from exercising the accordion described below during the covenant relief period, (14) limit our financial and commercial letters of credit outstanding under the Amended Credit Agreement to $30.0 million during the covenant relief period, (15) require us to reduce commitments under the Amended Credit Agreement with the proceeds of certain debt issuances and asset sales, (16) beginning with the quarter ending September 30, 2017, limit to no more than $25.0 million any net income losses attributable to certain Vølund projects, and (17) increase reporting obligations and require us to hire a third-party consultant. The covenant relief period will end, at our election, when the conditions set forth in the Amended Credit Agreement are satisfied, but in no event earlier than the date on which we provide the compliance certificate for our fiscal quarter ending December 31, 2018. Other than during the covenant relief period, the Amended Credit Agreement contains an accordion feature that allows us, subject to the satisfaction of certain conditions, including the receipt of increased commitments from existing lenders or new commitments from new lenders, to increase the amount of the commitments under the revolving credit facility in an aggregate amount not to exceed the sum of (1) $200.0 million plus (2) an unlimited amount, so long as for any commitment increase under this subclause (2) our senior leverage ratio (assuming the full amount of any commitment increase under this subclause (2) is drawn) is equal to or less than 2.00 :1.0 after giving pro forma effect thereto. During the covenant relief period, our ability to exercise the accordion feature will be prohibited. The Amended Credit Agreement and our obligations under certain hedging agreements and cash management agreements with our lenders and their affiliates are (1) guaranteed by substantially all of our wholly owned domestic subsidiaries, but excluding our captive insurance subsidiary, and (2) secured by first-priority liens on certain assets owned by us and the guarantors. The Amended Credit Agreement requires interest payments on revolving loans on a periodic basis until maturity. We may prepay all loans at any time without premium or penalty (other than customary LIBOR breakage costs), subject to notice requirements. The Amended Credit Agreement requires us to make certain prepayments on any outstanding revolving loans after receipt of cash proceeds from certain asset sales or other events, subject to certain exceptions and a right to reinvest such proceeds in certain circumstances. During the covenant relief period, such prepayments may require us to reduce the commitments under the Amended Credit Agreement by a corresponding amount of such prepayments. Following the covenant relief period, such prepayments will not require us to reduce the commitments under the Amended Credit Agreement. After giving effect to Amendments, loans outstanding under the Amended Credit Agreement bear interest at our option at either (1) the LIBOR rate plus 5.0% per annum or (2) the base rate (the highest of the Federal Funds rate plus 0.5% , the one month LIBOR rate plus 1.0% , or the administrative agent's prime rate) plus 4.0% per annum. A commitment fee of 1.0% per annum is charged on the unused portions of the revolving credit facility. A letter of credit fee of 2.50% per annum is charged with respect to the amount of each financial letter of credit outstanding, and a letter of credit fee of 1.50% per annum is charged with respect to the amount of each performance and commercial letter of credit outstanding. Additionally, an annual facility fee of $1.5 million is payable on the first business day of 2018 and 2019, and a pro rated amount is payable on the first business day of 2020. The Amended Credit Agreement includes financial covenants that are tested on a quarterly basis, based on the rolling four-quarter period that ends on the last day of each fiscal quarter. The maximum permitted senior debt leverage ratio as defined in the Amended Credit Agreement is: • 6.00 :1.0 for the quarter ending September 30, 2017, • 8.50 :1.0 for each of the quarters ending December 31, 2017 and March 31, 2018, • 6.25 :1.0 for the quarter ending June 30, 2018, • 4.00 :1.0 for the quarter ending September 30, 2018, • 3.75 :1.0 for the quarter ending December 31, 2018, • 3.25 :1.0 for each of the quarters ending March 31, 2019 and June 30, 2019, and • 3.00 :1.0 for each of the quarters ending September 30, 2019 and each quarter thereafter. The minimum consolidated interest coverage ratio as defined in the Credit Agreement is: • 1.50 :1.0 for the quarter ending September 30, 2017, • 1.00 :1.0 for each of the quarters ending December 31, 2017 and March 31, 2018, • 1.25 :1.0 for the quarter ending June 30, 2018, • 1.50 :1.0 for each of the quarters ending September 30, 2018 and December 31, 2018, • 1.75 :1.0 for each of the quarters ending March 31, 2019 and June 30, 2019, and • 2.00 :1.0 for each of the quarters ending September 30, 2019 and each quarter thereafter. Beginning with September 30, 2017, consolidated capital expenditures in each fiscal year are limited to $27.5 million . At June 30, 2017 , usage under the Amended Credit Agreement consisted of $118.1 million in borrowings at an effective interest rate of 3.81% , $7.7 million of financial letters of credit and $93.7 million of performance letters of credit. After giving effect to the August 9, 2017 amendment, at June 30, 2017 , we had $92.1 million available for borrowings or to meet letter of credit requirements primarily based on trailing 12 month EBITDA, and our leverage (as defined in the Amended Credit Agreement) ratio was 2.16 and our interest coverage ratio was 5.41 . At June 30, 2017 , we were in compliance with all of the covenants set forth in the Amended 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. These three foreign revolving credit facilities allow us to borrow up to $14.5 million in aggregate and each have a one year term. At June 30, 2017 , we had $13.3 million in borrowings outstanding under these foreign revolving credit facilities at an effective weighted-average interest rate of 5.1% . Other credit arrangements 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 revolving credit facility as of June 30, 2017 and December 31, 2016 was $273.3 million and $255.2 million , respectively. We have posted surety bonds to support contractual obligations to customers relating to certain projects. We utilize bonding facilities to support such obligations, but the issuance of bonds under those facilities is typically at the surety's discretion. Although there can be no assurance that we will maintain our surety bonding capacity, we believe our current capacity is adequate to support our existing project requirements for the next 12 months. In addition, these bonds generally indemnify customers should we fail to perform our obligations under the applicable contracts. We, and certain of our subsidiaries, have jointly executed general agreements of indemnity in favor of surety underwriters relating to surety bonds those underwriters issue in support of some of our contracting activity. As of June 30, 2017 , bonds issued and outstanding under these arrangements in support of contracts totaled approximately $465.3 million .

Provision for Income Taxes (Not

Provision for Income Taxes (Notes)	6 Months Ended
	Jun. 30, 2017
PROVISION FOR INCOME TAXES [Abstract]
Income Tax Disclosure [Text Block]	PROVISION FOR INCOME TAXES We had tax expense in the three months ended June 30, 2017 which resulted in a 1.3% effective tax rate as compared to a tax benefit in the three months ended June 30, 2016 which resulted in a 12.5% effective tax rate. Our effective tax rate for the three months ended June 30, 2017 was lower than our statutory rate primarily due to foreign losses in our Renewable segment that are subject to a valuation allowance, nondeductible expenses and unfavorable discrete items of $3.2 million . The discrete items include withholding tax on a forecasted distribution outside the US, partly offset by favorable adjustments to prior year foreign tax returns and the effect of vested and exercised share-based compensation awards. The tax benefit associated with the $18.2 million impairment of our equity method investment in India was offset by a valuation allowance. Our effective tax rate for the three months ended June 30, 2016 was lower than our statutory rate primarily 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, and to changes in the jurisdictional mix of our forecasted full year income and losses, which were significantly affected by the 2016 second quarter mark to market adjustments, and the charge from a renewable energy contact in Europe. Our effective rate for the six months ended June 30, 2017 was approximately 1.3% as compared to 4.4% for the six months ended June 30, 2016 . Our effective tax rate for the six months ended June 30, 2017 was lower than our statutory rate primarily due to the reasons noted above and nondeductible transaction costs, which were offset by the effect of vested and exercised share-based compensation awards, both of which were discrete items in the first quarter of 2017. Our effective tax rate for the six months ended June 30, 2016 was lower than our statutory rate primarily due to a $13.1 million increase in valuation allowances associated with deferred tax assets related to our equity investment in a foreign joint venture and state net operating losses, and to the jurisdictional mix of our forecasted full year income and losses, as described above. During the six months ended June 30, 2017 , we prospectively adopted Financial Accounting Standards Board ("FASB") Accounting Standards Update ("ASU") 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-based Payment Accounting . Adopting the new accounting standard resulted in a net $0.2 million and $1.5 million income tax benefit in the three and six months ended June 30, 2017 , respectively, associated with the income tax effects of vested and exercised share-based compensation awards.

Property, Plant and Equipment (

Property, Plant and Equipment (Notes)	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	PROPERTY, PLANT & EQUIPMENT Property, plant and equipment is stated at cost. The composition of our property, plant and equipment less accumulated depreciation is set forth below: (in thousands) June 30, 2017 December 31, 2016 Land $ 8,716 $ 6,348 Buildings 120,574 114,322 Machinery and equipment 203,228 189,489 Property under construction 13,447 22,378 345,965 332,537 Less accumulated depreciation 201,556 198,900 Net property, plant and equipment $ 144,409 $ 133,637

Goodwill Goodwill by Segment (N

Goodwill Goodwill by Segment (Notes)	6 Months Ended
	Jun. 30, 2017
Goodwill [Line Items]
Goodwill Disclosure [Text Block]	Our interim assessment for each of our six reporting units indicated that it was not more likely than not that any of our reporting unit's goodwill was impaired. The following summarizes our reporting units' goodwill balances at June 30, 2017 and the headroom from our interim Step 1 goodwill impairment test, which is the estimated fair value less the carrying value: (in millions) Power Construction Renewable MEGTEC SPIG Universal Reporting unit headroom 102% 214% 68% 3% <1% 11% Goodwill balance $38.1 $8.9 $49.5 $104.3 $72.9 $14.4 NOTE 13 – GOODWILL The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2016 $ 46,220 $ 48,435 $ 172,740 $ 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Currency translation adjustments 783 1,016 4,450 6,249 Balance at June 30, 2017 $ 47,003 $ 49,451 $ 191,603 $ 288,057 Our annual goodwill impairment assessment is performed on October 1 of each year (the "annual assessment" date). The Renewable segment's second quarter results and management changes in our Industrial segment caused us to also evaluate whether goodwill was impaired at June 30, 2017 (the "interim assessment" date). Our interim assessment for each of our six reporting units indicated that it was not more likely than not that any of our reporting unit's goodwill was impaired. The following summarizes our reporting units' goodwill balances at June 30, 2017 and the headroom from our interim Step 1 goodwill impairment test, which is the estimated fair value less the carrying value: (in millions) Power Construction Renewable MEGTEC SPIG Universal Reporting unit headroom 102% 214% 68% 3% <1% 11% Goodwill balance $38.1 $8.9 $49.5 $104.3 $72.9 $14.4 Estimating the fair value of a reporting unit requires significant judgment. The fair value of each reporting unit determined under Step 1 of the goodwill impairment test was based on a 50% weighting of an income approach using a discounted cash flow analysis based on forward-looking projections of future operating results, a 30% to 40% weighting of a market approach using multiples of revenue and earnings before interest, taxes, depreciation and amortization (“EBITDA”) of guideline companies and a 10% to 20% weighting of a market approach using multiples of revenue and EBITDA from recent, similar business combinations. As a result of the incurred and accrued contract losses in the Renewable reporting unit, it has a negative carrying value at both the annual and interim assessment dates. The Step 1 goodwill impairment test indicated there was no impairment of the Renewable reporting unit's goodwill, and its fair value exceeded its carrying value by 68% at June 30, 2017. The reporting unit's estimated fair value is most sensitive to changes in the future forecasted results of operations and the discount rate. The rate we used to discount future projected cash flows at the interim assessment date in 2017 was 15% . Reasonable changes in assumptions did not indicate impairment. For our MEGTEC reporting unit, which is included in our Industrial segment, the Step 1 goodwill impairment test indicated there was no impairment, and the fair value exceeded the carrying value by 3% at June 30, 2017 compared to 22% at October 1, 2016. Under both the income and market valuation approaches, the fair value estimates decreased due to lower projected net sales and EBITDA. Similar to many industrial businesses, the reduction in MEGTEC reporting unit revenues has been the result of a decline in new equipment demand, primarily in the Americas. However, management believes the industrials market is starting to show signs of stabilizing as evidenced by the 42% increase in revenues and 31% increase in gross profit during the second quarter of 2017. The estimate of fair value of the MEGTEC reporting unit is sensitive to changes in assumptions, particularly assumed discount rates and projections of future operating results under the income approach. At June 30, 2017, the discount rate used in the income approach was 11% . Absent any other changes, an increase in the discount rate could result in future impairment of goodwill. Decreases in future projected operating results could also result in future impairment of goodwill. For our SPIG reporting unit, which is included in our Industrial segment, the Step 1 goodwill impairment test indicated there was no impairment, and the fair value exceeded the carrying value by less than 1% at June 30, 2017 compared to 5% at October 1, 2016. The small amount of headroom is expected based on the fact that the business was acquired on July 1, 2016. Under both the income and market valuation approaches, the independently obtained fair value estimates decreased due to a short-term decrease in profitability attributable to specific contracts. New management coupled with changes in SPIG's contracting process results in the reporting unit's forecasted profitability increasing in future periods. Since October 1, 2016, the reporting unit also has an increased pipeline of opportunities to sell its products and services. The estimate of fair value of the SPIG reporting unit is sensitive to changes in assumptions, particularly assumed discount rates and projections of future operating results under the income approach. At June 30, 2017, the discount rate used in the income approach was 12.5% . Absent any other changes, an increase in the discount rate could result in future impairment of goodwill. Decreases in future projected operating results could also result in future impairment of goodwill. The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2016 $ 46,220 $ 48,435 $ 172,740 $ 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Currency translation adjustments 783 1,016 4,450 6,249 Balance at June 30, 2017 $ 47,003 $ 49,451 $ 191,603 $ 288,057

Supplemental Cash Flow Informat

Supplemental Cash Flow Information Income Taxes Paid (Notes)	6 Months Ended
	Jun. 30, 2017
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	During the six -months ended June 30, 2017 and 2016 , we recognized the following non-cash activity in our condensed consolidated financial statements: (in thousands) 2017 2016 Accrued capital expenditures in accounts payable $ 703 $ 3,920

Warranty (Notes)

Warranty (Notes)	6 Months Ended
	Jun. 30, 2017
Schedule of Product Warranty Liability [Table Text Block]	hanges in the carrying amount of our accrued warranty expense are as follows: Six months ended June 30, (in thousands) 2017 2016 Balance at beginning of period $ 40,467 $ 39,847 Additions 13,050 9,788 Expirations and other changes (3,243 ) (1,219 ) Increases attributable to business combinations 1,060 — Payments (7,437 ) (5,707 ) Translation and other 1,307 36 Balance at end of period $ 45,204 $ 42,745

Pension Plans and Postretiremen

Pension Plans and Postretirement Benefits	6 Months Ended
	Jun. 30, 2017
Compensation and Retirement Disclosure [Abstract]
Defined Benefit Plan, Description of Settlements and Curtailments	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 June 30, Six months ended June 30, Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 2017 2016 2017 2016 Service cost $ 256 $ 205 $ 530 $ 589 $ 4 $ 6 $ 8 $ 12 Interest cost 10,279 10,228 20,536 20,804 140 212 361 423 Expected return on plan assets (14,854 ) (15,255 ) (29,710 ) (30,182 ) — — — — Amortization of prior service cost 26 111 51 253 (816 ) — (1,716 ) — Recognized net actuarial loss — 29,900 1,062 29,900 — — — — Net periodic benefit cost (benefit) $ (4,293 ) $ 25,189 $ (7,531 ) $ 21,364 $ (672 ) $ 218 $ (1,347 ) $ 435 During the first quarter of 2017, lump sum payments from our Canadian pension plan resulted in a plan settlement of $0.4 million , which also resulted in interim mark to market accounting for the pension plan. The mark to market adjustment in the first quarter of 2017 was $0.7 million . The effect of these charges and mark to market adjustments are reflected in the $1.1 million " Recognized net actuarial loss" in the table above. There were no plan settlements or interim mark to market adjustments during the second quarter of 2017. In May 2016, the closure of our West Point, Mississippi manufacturing facility resulted in a $1.8 million curtailment charge in our United States pension plan and lump sum payments from our Canadian pension plan in April 2016 resulted in a $1.1 million plan settlement. Each of these events also resulted in interim mark to market accounting for the pension plans. Mark to market adjustments in the three months ended June 30, 2016 were $24.1 million and $2.9 million for our United States and Canadian pension plans, respectively, based on a weighted-average discount rate of 3.89% and higher than expected returns on pension plan assets. The effect of these charges and mark to market adjustments are reflected in the $29.9 million "Recognized net actuarial loss" in the table above. We have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 3 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating losses. The recognized net actuarial loss during the three and six months ended June 30, 2017 and 2016 was recorded in our condensed consolidated statements of operations in the following line items: Pension benefits Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Cost of operations $ — $ 29,499 $ 954 $ 29,499 Selling, general and administrative expenses — 401 106 401 Other — — 2 — Total $ — $ 29,900 $ 1,062 $ 29,900 We made contributions to our pension and other postretirement benefit plans totaling $5.0 million and $6.4 million during the three and six months ended June 30, 2017 , respectively, as compared to $1.3 million and $2.6 million during the three and six months ended June 30, 2016 , respectively. See Note 23 for the future expected effect of FASB ASU 2017-07 on the presentation of benefit and expense related to our pension and post retirement plans.

Contingencies

Contingencies	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	CONTINGENCIES ARPA litigation 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. A jury trial took place in mid-November 2016. Some of ARPA’s claims were dismissed by the judge during the trial. The jury’s verdict on the remaining claims was rendered on November 21, 2016. The jury found in favor of B&W with respect to ARPA’s claims of fraudulent concealment and negligent misrepresentation and on one of ARPA’s claims of breach of contract. The jury found in favor of ARPA on the three remaining claims for breach of contract and awarded damages totaling $4.2 million , which exceeded the previous $2.3 million accrual we established in 2012 by $1.9 million . We increased our accrual by $1.9 million in the fourth quarter of 2016. At June 30, 2017 and December 31, 2016 , $4.2 million was included in other accrued liabilities in our consolidated balance sheet, and we have posted a bond pending resolution of post-trial matters. ARPA also requested that pre-judgment interest of $4.1 million plus post-judgment interest at a rate of 0.77% compounded annually be added to the judgment, together with certain litigation costs. The court granted ARPA $3.7 million of pre-judgment interest on July 21, 2017. We recorded the $3.7 million pre-judgment interest payable in our June 30, 2017 condensed consolidated financial statements in other accrued liabilities and interest expense. B&W intends to evaluate its options for appeal. Stockholder litigation On March 3, 2017 and March 13, 2017, the Company and certain of its officers were named as defendants in two separate but largely identical complaints alleging violations of the federal securities laws. The complaints received to date purport to be brought on behalf of a class of investors who purchased the Company's common stock between July 1, 2015 and February 28, 2017 and were filed in the United States District Court for the Western District of North Carolina (collectively, the "Stockholder Litigation"). During the second quarter of 2017, the Stockholder Litigation was consolidated into a single action and a lead plaintiff was selected by the Court. As amended, the complaint now purports to cover investors who purchased shares between June 17, 2015 and February 28, 2017. The plaintiffs in the Stockholder Litigation allege fraud, misrepresentation and a course of conduct around the facts surrounding certain projects underway in the Company's Renewable segment, which, according to the plaintiffs, had the effect of artificially inflating the price of the Company’s common stock. The plaintiffs further allege that stockholders were harmed when the Company disclosed on February 28, 2017 that it would incur losses on these projects. Plaintiffs seek an unspecified amount of damages. The Company believes the allegations in the Stockholder Litigation are without merit, and that the outcome of the Stockholder Litigation will not have a material adverse impact on our consolidated financial condition, results of operations or cash flows. Other Due to the nature of our business, we are, from time to time, involved in routine litigation or subject to disputes or claims related to our business activities, including, among other things: performance or warranty-related matters under our customer and supplier contracts and other business arrangements; and workers' compensation, premises liability and other claims. Based on our prior experience, we do not expect that any of these other litigation proceedings, disputes and claims will have a material adverse effect on our consolidated financial condition, results of operations or cash flows.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS The following tables summarize 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 FASB Topic Fair Value Measurements and Disclosures ). (in thousands) Available-for-sale securities June 30, 2017 Level 1 Level 2 Level 3 Commercial paper $ 7,968 $ — $ 7,968 $ — Certificates of deposit — — — — Mutual funds 1,228 — 1,228 — Corporate bonds — — — — U.S. Government and agency securities 7,343 7,343 — — Total fair value of available-for-sale securities $ 16,539 $ 7,343 $ 9,196 $ — (in thousands) Available-for-sale securities December 31, 2016 Level 1 Level 2 Level 3 Commercial paper $ 6,734 $ — $ 6,734 $ — Certificates of deposit 2,251 — 2,251 — Mutual funds 1,152 — 1,152 — Corporate bonds 750 750 — — U.S. Government and agency securities 7,104 7,104 — — Total fair value of available-for-sale securities $ 17,991 $ 7,854 $ 10,137 $ — Derivatives June 30, 2017 December 31, 2016 Forward contracts to purchase/sell foreign currencies $ (2,248 ) $ 2,940 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 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 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 June 30, 2017 and December 31, 2016 . Non-recurring fair value measurements The other-than-temporary impairment of our equity method investment in TBWES 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 ). We determined the impairment charge by first determining an estimate of the price that could be received to sell the assets and transfer the liabilities held by TBWES in an orderly transaction between market participants at June 30, 2017. The fair value of TBWES's net assets was determined through a combination of the cost approach, a market approach and an income approach. The purchase price allocation associated with the January 11, 2017 acquisition of Universal required significant fair value measurements using unobservable inputs. The fair value of the acquired intangible assets was determined using the income approach (see Note 4 ). The measurement of the net actuarial loss associated with our Canadian pension plan was determined using unobservable inputs (see Note 16 ). These inputs included the estimated discount rate, expected return on plan assets and other actuarial inputs associated with the plan participants. (in thousands) Available-for-sale securities December 31, 2016 Level 1 Level 2 Level 3 Commercial paper $ 6,734 $ — $ 6,734 $ — Certificates of deposit 2,251 — 2,251 — Mutual funds 1,152 — 1,152 — Corporate bonds 750 750 — — U.S. Government and agency securities 7,104 7,104 — — Total fair value of available-for-sale securities $ 17,991 $ 7,854 $ 10,137 $ — The following tables summarize 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 FASB Topic Fair Value Measurements and Disclosures ). (in thousands) Available-for-sale securities June 30, 2017 Level 1 Level 2 Level 3 Commercial paper $ 7,968 $ — $ 7,968 $ — Certificates of deposit — — — — Mutual funds 1,228 — 1,228 — Corporate bonds — — — — U.S. Government and agency securities 7,343 7,343 — — Total fair value of available-for-sale securities $ 16,539 $ 7,343 $ 9,196 $ —

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2017
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 June 30, Six months ended June 30, (in thousands, except per share amounts) 2017 2016 2017 2016 Net loss attributable to shareholders $ (150,999 ) $ (63,490 ) $ (158,044 ) $ (52,983 ) Weighted average shares used to calculate basic earnings per share 48,854 50,603 48,797 51,115 Dilutive effect of stock options, restricted stock and performance shares (1) — — — — Weighted average shares used to calculate diluted earnings per share 48,854 50,603 48,797 51,115 Basic loss per share: $ (3.09 ) $ (1.25 ) $ (3.24 ) $ (1.04 ) Diluted loss per share: $ (3.09 ) $ (1.25 ) $ (3.24 ) $ (1.04 )

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Schedule of Operating Results by Segment	ur operations are assessed based on three reportable segments, which are summarized as follows: • Power segment : focused on the supply of and aftermarket services for steam-generating, environmental and auxiliary equipment for power generation and other industrial applications. • Renewable segment : focused on the supply of steam-generating systems, environmental and auxiliary equipment for the waste-to-energy and biomass power generation industries. • Industrial segment : 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:

Segment Reporting Depreciation

Segment Reporting Depreciation and Amortization by Segment (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Depreciation, Depletion, and Amortization [Policy Text Block]	Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Revenues: Power segment $ 213,756 $ 261,841 $ 410,052 $ 550,544 Renewable segment 48,074 85,476 153,610 169,249 Industrial segment 90,229 38,005 182,446 70,471 Eliminations (2,230 ) (2,114 ) (5,175 ) (2,940 ) 349,829 383,208 740,933 787,324 Gross profit: Power segment 49,061 62,475 92,024 122,007 Renewable segment (110,894 ) (17,503 ) (100,300 ) (4,124 ) Industrial segment 9,464 11,148 24,779 18,904 Intangible amortization expense included in cost of operations (3,453 ) (569 ) (8,471 ) (1,080 ) Mark to market loss included in cost of operations — (29,499 ) (954 ) (29,499 ) (55,822 ) 26,052 7,078 106,208 Selling, general and administrative ("SG&A") expenses (67,596 ) (61,902 ) (133,518 ) (119,610 ) Restructuring activities and spin-off transaction costs (2,103 ) (31,616 ) (5,135 ) (35,626 ) Research and development costs (2,901 ) (3,070 ) (5,163 ) (5,912 ) Intangible amortization expense included in SG&A (988 ) (1,026 ) (1,982 ) (2,053 ) Mark to market loss included in SG&A — (401 ) (106 ) (401 ) Equity in income of investees 2,961 (616 ) 3,579 2,060 Impairment of equity method investment (18,193 ) — (18,193 ) — Gains (losses) on asset disposals, net (4 ) (6 ) (4 ) 15 Operating loss $ (144,646 ) $ (72,585 ) $ (153,444 ) $ (55,319 ) SEGMENT REPORTING Our operations are assessed based on three reportable segments, which are summarized as follows: • Power segment : focused on the supply of and aftermarket services for steam-generating, environmental and auxiliary equipment for power generation and other industrial applications. • Renewable segment : focused on the supply of steam-generating systems, environmental and auxiliary equipment for the waste-to-energy and biomass power generation industries. • Industrial segment : 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 June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Revenues: Power segment $ 213,756 $ 261,841 $ 410,052 $ 550,544 Renewable segment 48,074 85,476 153,610 169,249 Industrial segment 90,229 38,005 182,446 70,471 Eliminations (2,230 ) (2,114 ) (5,175 ) (2,940 ) 349,829 383,208 740,933 787,324 Gross profit: Power segment 49,061 62,475 92,024 122,007 Renewable segment (110,894 ) (17,503 ) (100,300 ) (4,124 ) Industrial segment 9,464 11,148 24,779 18,904 Intangible amortization expense included in cost of operations (3,453 ) (569 ) (8,471 ) (1,080 ) Mark to market loss included in cost of operations — (29,499 ) (954 ) (29,499 ) (55,822 ) 26,052 7,078 106,208 Selling, general and administrative ("SG&A") expenses (67,596 ) (61,902 ) (133,518 ) (119,610 ) Restructuring activities and spin-off transaction costs (2,103 ) (31,616 ) (5,135 ) (35,626 ) Research and development costs (2,901 ) (3,070 ) (5,163 ) (5,912 ) Intangible amortization expense included in SG&A (988 ) (1,026 ) (1,982 ) (2,053 ) Mark to market loss included in SG&A — (401 ) (106 ) (401 ) Equity in income of investees 2,961 (616 ) 3,579 2,060 Impairment of equity method investment (18,193 ) — (18,193 ) — Gains (losses) on asset disposals, net (4 ) (6 ) (4 ) 15 Operating loss $ (144,646 ) $ (72,585 ) $ (153,444 ) $ (55,319 ) Beginning with the quarter ended September 30, 2017, the Industrial Steam product line currently included in our Power segment will be reclassified to the Industrial segment to align with management changes that became effective on July 1, 2017. On June 30, 2017, we assessed our intangible assets for impairment, including goodwill, and we will perform our annual goodwill impairment test after the change in reportable segments is completed. See Note 13 for the results of our interim goodwill impairment test.

Restructuring Activities and 29

Restructuring Activities and Spin Transaction Costs (Tables)	6 Months Ended
	Jun. 30, 2017
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	Spin-off transaction costs Spin-off costs were primarily attributable to employee retention awards directly related to the spin-off from our former parent, The Babcock & Wilcox Company (now known as BWX Technologies, Inc.). In the three and six months ended June 30, 2017 , we recognized spin-off costs of $0.5 million and $0.9 million , respectively. In the three and six months ended June 30, 2016, we recognized spin-off costs of $1.1 million and $3.0 million , respectively. In the three months ended June 30, 2017 , we disbursed $1.9 million of the accrued retention awards. S
Changes in Restructuring Liabilities	is as follows: Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Balance at beginning of period (1) $ 697 $ 160 $ 2,254 $ 740 Restructuring expense 1,887 15,877 3,857 18,024 Payments (1,617 ) (4,053 ) (5,144 ) (6,780 ) Balance at June 30 $ 967 $ 11,984 $ 967 $ 11,984 (1) For the three month periods ended June 30, 2017 and 2016, the balance at the beginning of the period is as of March 31, 2017 and 2016, respectively. For the six month periods ended June 30, 2017 and 2016, the balance at the beginning of the period is as of December 31, 2016 and 2015, respectively.

UNIVERSAL ACQUISITION (Tables)

UNIVERSAL ACQUISITION (Tables)	6 Months Ended
	Jun. 30, 2017
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) Estimated acquisition date fair value Cash $ 4,379 Accounts receivable 11,270 Contracts in progress 3,167 Inventories 4,585 Other assets 579 Property, plant and equipment 16,692 Goodwill 14,413 Identifiable intangible assets 19,500 Deferred income tax assets 935 Current liabilities (10,833 ) Other noncurrent liabilities (1,423 ) Deferred income tax liabilities (6,338 ) Net acquisition cost $ 56,926
Business Acquisition, Pro Forma Information [Table Text Block]	ACQUISITION On January 11, 2017, we acquired Universal Acoustic & Emission Technologies, Inc. ("Universal") for approximately $52.5 million in cash, funded primarily by borrowings under our United States revolving credit facility, net of $4.4 million cash acquired in the business combination. Transaction costs included in the purchase price were approximately $0.2 million . We accounted for the Universal acquisition using the acquisition method, whereby all of the assets acquired and liabilities assumed were recognized at their fair value on the acquisition date, with any excess of the purchase price over the estimated fair value recorded as goodwill. In order to purchase Universal on January 11, 2017, we borrowed approximately $55.0 million under the United States revolving credit facility in 2017. Universal provides custom-engineered acoustic, emission and filtration solutions to the natural gas power generation, mid-stream natural gas pipeline, locomotive and general industrial end-markets. Universal's product offering includes gas turbine inlet and exhaust systems, silencers, filters and enclosures. Universal employs approximately 460 people, mainly in the United States and Mexico. The acquisition of Universal is consistent with our goal to grow and diversify our technology-based offerings with new products and services in the industrial markets that are complementary to our core businesses. During 2017 , we will integrate Universal with our Industrial segment. Universal contributed $12.6 million and $33.8 million of revenue to our operating results during the three and six months ended June 30, 2017 , respectively. Universal contributed $1.9 million and $6.8 million of gross profit (excluding intangible asset amortization expense of $0.6 million and $2.1 million ) to our operating results in the three and six months ended June 30, 2017 , respectively. We expect Universal to contribute over $80.0 million of revenue and be accretive to the Industrial segment's gross profit during 2017. The allocation of the purchase price based on the estimated fair value of assets acquired and liabilities assumed is set forth below. We are in the process of finalizing the purchase price allocation associated with the valuation of certain intangible assets and deferred tax balances; as a result, 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, 2017. (in thousands) Estimated acquisition date fair value Cash $ 4,379 Accounts receivable 11,270 Contracts in progress 3,167 Inventories 4,585 Other assets 579 Property, plant and equipment 16,692 Goodwill 14,413 Identifiable intangible assets 19,500 Deferred income tax assets 935 Current liabilities (10,833 ) Other noncurrent liabilities (1,423 ) Deferred income tax liabilities (6,338 ) Net acquisition cost $ 56,926 The intangible assets included above consist of the following (dollar amount in thousands): (in thousands) Estimated fair value Weighted average estimated useful life (in years) Customer relationships $ 10,800 15 Backlog 1,700 1 Trade names / trademarks 3,000 20 Technology 4,000 7 Total amortizable intangible assets $ 19,500 The acquisition of Universal resulted in an increase in our intangible asset amortization expense during the three and six months ended June 30, 2017 of $0.6 million and $2.1 million , respectively, which is included in cost of operations in our condensed consolidated statement of operations. Amortization of intangible assets is not allocated to segment results. Approximately $0.4 million and $1.4 million of acquisition and integration related costs of Universal was recorded as a component of our operating expenses in the condensed consolidated statement of operations in the three and six months ended June 30, 2017 . The following unaudited pro forma financial information below represents our results of operations for the three and six months ended June 30, 2016 and 12 months ended December 31, 2016 had the Universal acquisition occurred on January 1, 2016. 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, 2016. This information should not be taken as representative of our future consolidated results of operations. Three months ended Six months ended Twelve months ended (in thousands) June 30, 2016 June 30, 2016 December 31, 2016 Revenues $ 404,120 $ 828,493 $ 1,660,986 Net income (loss) attributable to B&W (62,963 ) (52,361 ) (113,940 ) Basic earnings per common share (1.24 ) (1.02 ) (2.27 ) Diluted earnings per common share (1.24 ) (1.02 ) (2.27 )
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The intangible assets included above consist of the following (dollar amount in thousands): (in thousands) Estimated fair value Weighted average estimated useful life (in years) Customer relationships $ 10,800 15 Backlog 1,700 1 Trade names / trademarks 3,000 20 Technology 4,000 7 Total amortizable intangible assets $ 19,500

UNIVERSAL ACQUISITION Purchase

UNIVERSAL ACQUISITION Purchase Price Allocation (Tables)	6 Months Ended
	Jun. 30, 2017
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) Estimated acquisition date fair value Cash $ 4,379 Accounts receivable 11,270 Contracts in progress 3,167 Inventories 4,585 Other assets 579 Property, plant and equipment 16,692 Goodwill 14,413 Identifiable intangible assets 19,500 Deferred income tax assets 935 Current liabilities (10,833 ) Other noncurrent liabilities (1,423 ) Deferred income tax liabilities (6,338 ) Net acquisition cost $ 56,926

UNIVERSAL ACQUISITION Finite-Li

UNIVERSAL ACQUISITION Finite-Lived Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2017
Business Acquisition [Line Items]
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The intangible assets included above consist of the following (dollar amount in thousands): (in thousands) Estimated fair value Weighted average estimated useful life (in years) Customer relationships $ 10,800 15 Backlog 1,700 1 Trade names / trademarks 3,000 20 Technology 4,000 7 Total amortizable intangible assets $ 19,500

UNIVERSAL ACQUISITION Pro Forma

UNIVERSAL ACQUISITION Pro Forma Financial Information (Tables)	6 Months Ended
	Jun. 30, 2017
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information [Table Text Block]	ACQUISITION On January 11, 2017, we acquired Universal Acoustic & Emission Technologies, Inc. ("Universal") for approximately $52.5 million in cash, funded primarily by borrowings under our United States revolving credit facility, net of $4.4 million cash acquired in the business combination. Transaction costs included in the purchase price were approximately $0.2 million . We accounted for the Universal acquisition using the acquisition method, whereby all of the assets acquired and liabilities assumed were recognized at their fair value on the acquisition date, with any excess of the purchase price over the estimated fair value recorded as goodwill. In order to purchase Universal on January 11, 2017, we borrowed approximately $55.0 million under the United States revolving credit facility in 2017. Universal provides custom-engineered acoustic, emission and filtration solutions to the natural gas power generation, mid-stream natural gas pipeline, locomotive and general industrial end-markets. Universal's product offering includes gas turbine inlet and exhaust systems, silencers, filters and enclosures. Universal employs approximately 460 people, mainly in the United States and Mexico. The acquisition of Universal is consistent with our goal to grow and diversify our technology-based offerings with new products and services in the industrial markets that are complementary to our core businesses. During 2017 , we will integrate Universal with our Industrial segment. Universal contributed $12.6 million and $33.8 million of revenue to our operating results during the three and six months ended June 30, 2017 , respectively. Universal contributed $1.9 million and $6.8 million of gross profit (excluding intangible asset amortization expense of $0.6 million and $2.1 million ) to our operating results in the three and six months ended June 30, 2017 , respectively. We expect Universal to contribute over $80.0 million of revenue and be accretive to the Industrial segment's gross profit during 2017. The allocation of the purchase price based on the estimated fair value of assets acquired and liabilities assumed is set forth below. We are in the process of finalizing the purchase price allocation associated with the valuation of certain intangible assets and deferred tax balances; as a result, 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, 2017. (in thousands) Estimated acquisition date fair value Cash $ 4,379 Accounts receivable 11,270 Contracts in progress 3,167 Inventories 4,585 Other assets 579 Property, plant and equipment 16,692 Goodwill 14,413 Identifiable intangible assets 19,500 Deferred income tax assets 935 Current liabilities (10,833 ) Other noncurrent liabilities (1,423 ) Deferred income tax liabilities (6,338 ) Net acquisition cost $ 56,926 The intangible assets included above consist of the following (dollar amount in thousands): (in thousands) Estimated fair value Weighted average estimated useful life (in years) Customer relationships $ 10,800 15 Backlog 1,700 1 Trade names / trademarks 3,000 20 Technology 4,000 7 Total amortizable intangible assets $ 19,500 The acquisition of Universal resulted in an increase in our intangible asset amortization expense during the three and six months ended June 30, 2017 of $0.6 million and $2.1 million , respectively, which is included in cost of operations in our condensed consolidated statement of operations. Amortization of intangible assets is not allocated to segment results. Approximately $0.4 million and $1.4 million of acquisition and integration related costs of Universal was recorded as a component of our operating expenses in the condensed consolidated statement of operations in the three and six months ended June 30, 2017 . The following unaudited pro forma financial information below represents our results of operations for the three and six months ended June 30, 2016 and 12 months ended December 31, 2016 had the Universal acquisition occurred on January 1, 2016. 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, 2016. This information should not be taken as representative of our future consolidated results of operations. Three months ended Six months ended Twelve months ended (in thousands) June 30, 2016 June 30, 2016 December 31, 2016 Revenues $ 404,120 $ 828,493 $ 1,660,986 Net income (loss) attributable to B&W (62,963 ) (52,361 ) (113,940 ) Basic earnings per common share (1.24 ) (1.02 ) (2.27 ) Diluted earnings per common share (1.24 ) (1.02 ) (2.27 )

Contracts and Revenue Recogni34

Contracts and Revenue Recognition Changes in Estimates in Long Term Contracts (Tables) $ in Millions	6 Months Ended
	Jun. 30, 2017USD ($)
Contracts and Revenue Recognition [Abstract]
Proceeds from Insurance Settlement, Operating Activities	$ 15

Comprehensive Income Accumulate

Comprehensive Income Accumulated Other Comprehensive Income (Tables)	6 Months Ended
	Jun. 30, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
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, 2016 $ (43,987 ) $ (37 ) $ 802 $ 6,740 $ (36,482 ) Other comprehensive income (loss) before reclassifications 5,417 61 4,587 (44 ) 10,021 Amounts reclassified from AOCI to net income (loss) — (27 ) (3,843 ) (882 ) (4,752 ) Net current-period other comprehensive income (loss) 5,417 34 744 (926 ) 5,269 Balance at March 31, 2017 $ (38,570 ) $ (3 ) $ 1,546 $ 5,814 $ (31,213 ) Other comprehensive income (loss) before reclassifications 6,757 (19 ) (2,204 ) (97 ) 4,437 Amounts reclassified from AOCI to net income (loss) — (1 ) (658 ) (800 ) (1,459 ) Net current-period other comprehensive income (loss) 6,757 (20 ) (2,862 ) (897 ) 2,978 Balance at June 30, 2017 $ (31,813 ) $ (23 ) $ (1,316 ) $ 4,917 $ (28,235 ) (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 ) The amounts reclassified out of AOCI by component and the affected condensed consolidated statements of operations line items are as follows (in thousands): AOCI component Line items in the Condensed Consolidated Statements of Operations affected by reclassifications from AOCI Three months ended June 30, Six months ended June 30, 2017 2016 2017 2016 Derivative financial instruments Revenues $ 714 $ 1,261 $ 6,002 $ 2,584 Cost of operations (49 ) 10 (46 ) 33 Other-net 885 (578 ) 492 (620 ) Total before tax 1,550 693 6,448 1,997 Provision for income taxes 892 42 1,947 343 Net income $ 658 $ 651 $ 4,501 $ 1,654 Amortization of prior service cost on benefit obligations Cost of operations $ 789 $ (95 ) $ 1,662 $ 309 Provision for income taxes (11 ) (37 ) (20 ) 428 Net income (loss) $ 800 $ (58 ) $ 1,682 $ (119 ) Realized gain on investments Other-net $ 1 $ — $ 44 $ (1 ) Provision for income taxes — — 16 — Net income (loss) $ 1 $ — $ 28 $ (1 )

INTANGIBLE ASSETS Intangible As

INTANGIBLE ASSETS Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Schedule of Intangible Assets and Goodwill [Table Text Block]	Our intangible assets are as follows: (in thousands) June 30, 2017 December 31, 2016 Definite-lived intangible assets Customer relationships $ 59,392 $ 47,892 Unpatented technology 19,489 18,461 Patented technology 6,576 2,499 Tradename 22,492 18,774 Backlog 30,041 28,170 All other 7,521 7,429 Gross value of definite-lived intangible assets 145,511 123,225 Customer relationships amortization (20,432 ) (17,519 ) Unpatented technology amortization (3,898 ) (2,864 ) Patented technology amortization (1,871 ) (1,532 ) Tradename amortization (4,447 ) (3,826 ) Acquired backlog amortization (26,677 ) (21,776 ) All other amortization (6,619 ) (5,974 ) Accumulated amortization (63,944 ) (53,491 ) Net definite-lived intangible assets $ 81,567 $ 69,734 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: Six months ended June 30, (in thousands) 2017 2016 Balance at beginning of period $ 71,039 $ 37,844 Business acquisitions 19,500 — Amortization expense (10,453 ) (3,133 ) Currency translation adjustments and other 2,786 319 Balance at end of the period $ 82,872 $ 35,030

Supplemental Cash Flow Inform37

Supplemental Cash Flow Information (Tables)	6 Months Ended
	Jun. 30, 2017
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	During the six -months ended June 30, 2017 and 2016 , we recognized the following non-cash activity in our condensed consolidated financial statements: (in thousands) 2017 2016 Accrued capital expenditures in accounts payable $ 703 $ 3,920

Goodwill Carrying Value of Good

Goodwill Carrying Value of Goodwill (Tables)	6 Months Ended
	Jun. 30, 2017
Goodwill [Line Items]
Goodwill Disclosure [Text Block]	Our interim assessment for each of our six reporting units indicated that it was not more likely than not that any of our reporting unit's goodwill was impaired. The following summarizes our reporting units' goodwill balances at June 30, 2017 and the headroom from our interim Step 1 goodwill impairment test, which is the estimated fair value less the carrying value: (in millions) Power Construction Renewable MEGTEC SPIG Universal Reporting unit headroom 102% 214% 68% 3% <1% 11% Goodwill balance $38.1 $8.9 $49.5 $104.3 $72.9 $14.4 NOTE 13 – GOODWILL The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2016 $ 46,220 $ 48,435 $ 172,740 $ 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Currency translation adjustments 783 1,016 4,450 6,249 Balance at June 30, 2017 $ 47,003 $ 49,451 $ 191,603 $ 288,057 Our annual goodwill impairment assessment is performed on October 1 of each year (the "annual assessment" date). The Renewable segment's second quarter results and management changes in our Industrial segment caused us to also evaluate whether goodwill was impaired at June 30, 2017 (the "interim assessment" date). Our interim assessment for each of our six reporting units indicated that it was not more likely than not that any of our reporting unit's goodwill was impaired. The following summarizes our reporting units' goodwill balances at June 30, 2017 and the headroom from our interim Step 1 goodwill impairment test, which is the estimated fair value less the carrying value: (in millions) Power Construction Renewable MEGTEC SPIG Universal Reporting unit headroom 102% 214% 68% 3% <1% 11% Goodwill balance $38.1 $8.9 $49.5 $104.3 $72.9 $14.4 Estimating the fair value of a reporting unit requires significant judgment. The fair value of each reporting unit determined under Step 1 of the goodwill impairment test was based on a 50% weighting of an income approach using a discounted cash flow analysis based on forward-looking projections of future operating results, a 30% to 40% weighting of a market approach using multiples of revenue and earnings before interest, taxes, depreciation and amortization (“EBITDA”) of guideline companies and a 10% to 20% weighting of a market approach using multiples of revenue and EBITDA from recent, similar business combinations. As a result of the incurred and accrued contract losses in the Renewable reporting unit, it has a negative carrying value at both the annual and interim assessment dates. The Step 1 goodwill impairment test indicated there was no impairment of the Renewable reporting unit's goodwill, and its fair value exceeded its carrying value by 68% at June 30, 2017. The reporting unit's estimated fair value is most sensitive to changes in the future forecasted results of operations and the discount rate. The rate we used to discount future projected cash flows at the interim assessment date in 2017 was 15% . Reasonable changes in assumptions did not indicate impairment. For our MEGTEC reporting unit, which is included in our Industrial segment, the Step 1 goodwill impairment test indicated there was no impairment, and the fair value exceeded the carrying value by 3% at June 30, 2017 compared to 22% at October 1, 2016. Under both the income and market valuation approaches, the fair value estimates decreased due to lower projected net sales and EBITDA. Similar to many industrial businesses, the reduction in MEGTEC reporting unit revenues has been the result of a decline in new equipment demand, primarily in the Americas. However, management believes the industrials market is starting to show signs of stabilizing as evidenced by the 42% increase in revenues and 31% increase in gross profit during the second quarter of 2017. The estimate of fair value of the MEGTEC reporting unit is sensitive to changes in assumptions, particularly assumed discount rates and projections of future operating results under the income approach. At June 30, 2017, the discount rate used in the income approach was 11% . Absent any other changes, an increase in the discount rate could result in future impairment of goodwill. Decreases in future projected operating results could also result in future impairment of goodwill. For our SPIG reporting unit, which is included in our Industrial segment, the Step 1 goodwill impairment test indicated there was no impairment, and the fair value exceeded the carrying value by less than 1% at June 30, 2017 compared to 5% at October 1, 2016. The small amount of headroom is expected based on the fact that the business was acquired on July 1, 2016. Under both the income and market valuation approaches, the independently obtained fair value estimates decreased due to a short-term decrease in profitability attributable to specific contracts. New management coupled with changes in SPIG's contracting process results in the reporting unit's forecasted profitability increasing in future periods. Since October 1, 2016, the reporting unit also has an increased pipeline of opportunities to sell its products and services. The estimate of fair value of the SPIG reporting unit is sensitive to changes in assumptions, particularly assumed discount rates and projections of future operating results under the income approach. At June 30, 2017, the discount rate used in the income approach was 12.5% . Absent any other changes, an increase in the discount rate could result in future impairment of goodwill. Decreases in future projected operating results could also result in future impairment of goodwill. The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2016 $ 46,220 $ 48,435 $ 172,740 $ 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Currency translation adjustments 783 1,016 4,450 6,249 Balance at June 30, 2017 $ 47,003 $ 49,451 $ 191,603 $ 288,057

Goodwill Step 1 Goodwill Result

Goodwill Step 1 Goodwill Results (Tables)	6 Months Ended
	Jun. 30, 2017
Goodwill [Line Items]
Goodwill Disclosure [Text Block]	Our interim assessment for each of our six reporting units indicated that it was not more likely than not that any of our reporting unit's goodwill was impaired. The following summarizes our reporting units' goodwill balances at June 30, 2017 and the headroom from our interim Step 1 goodwill impairment test, which is the estimated fair value less the carrying value: (in millions) Power Construction Renewable MEGTEC SPIG Universal Reporting unit headroom 102% 214% 68% 3% <1% 11% Goodwill balance $38.1 $8.9 $49.5 $104.3 $72.9 $14.4 NOTE 13 – GOODWILL The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2016 $ 46,220 $ 48,435 $ 172,740 $ 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Currency translation adjustments 783 1,016 4,450 6,249 Balance at June 30, 2017 $ 47,003 $ 49,451 $ 191,603 $ 288,057 Our annual goodwill impairment assessment is performed on October 1 of each year (the "annual assessment" date). The Renewable segment's second quarter results and management changes in our Industrial segment caused us to also evaluate whether goodwill was impaired at June 30, 2017 (the "interim assessment" date). Our interim assessment for each of our six reporting units indicated that it was not more likely than not that any of our reporting unit's goodwill was impaired. The following summarizes our reporting units' goodwill balances at June 30, 2017 and the headroom from our interim Step 1 goodwill impairment test, which is the estimated fair value less the carrying value: (in millions) Power Construction Renewable MEGTEC SPIG Universal Reporting unit headroom 102% 214% 68% 3% <1% 11% Goodwill balance $38.1 $8.9 $49.5 $104.3 $72.9 $14.4 Estimating the fair value of a reporting unit requires significant judgment. The fair value of each reporting unit determined under Step 1 of the goodwill impairment test was based on a 50% weighting of an income approach using a discounted cash flow analysis based on forward-looking projections of future operating results, a 30% to 40% weighting of a market approach using multiples of revenue and earnings before interest, taxes, depreciation and amortization (“EBITDA”) of guideline companies and a 10% to 20% weighting of a market approach using multiples of revenue and EBITDA from recent, similar business combinations. As a result of the incurred and accrued contract losses in the Renewable reporting unit, it has a negative carrying value at both the annual and interim assessment dates. The Step 1 goodwill impairment test indicated there was no impairment of the Renewable reporting unit's goodwill, and its fair value exceeded its carrying value by 68% at June 30, 2017. The reporting unit's estimated fair value is most sensitive to changes in the future forecasted results of operations and the discount rate. The rate we used to discount future projected cash flows at the interim assessment date in 2017 was 15% . Reasonable changes in assumptions did not indicate impairment. For our MEGTEC reporting unit, which is included in our Industrial segment, the Step 1 goodwill impairment test indicated there was no impairment, and the fair value exceeded the carrying value by 3% at June 30, 2017 compared to 22% at October 1, 2016. Under both the income and market valuation approaches, the fair value estimates decreased due to lower projected net sales and EBITDA. Similar to many industrial businesses, the reduction in MEGTEC reporting unit revenues has been the result of a decline in new equipment demand, primarily in the Americas. However, management believes the industrials market is starting to show signs of stabilizing as evidenced by the 42% increase in revenues and 31% increase in gross profit during the second quarter of 2017. The estimate of fair value of the MEGTEC reporting unit is sensitive to changes in assumptions, particularly assumed discount rates and projections of future operating results under the income approach. At June 30, 2017, the discount rate used in the income approach was 11% . Absent any other changes, an increase in the discount rate could result in future impairment of goodwill. Decreases in future projected operating results could also result in future impairment of goodwill. For our SPIG reporting unit, which is included in our Industrial segment, the Step 1 goodwill impairment test indicated there was no impairment, and the fair value exceeded the carrying value by less than 1% at June 30, 2017 compared to 5% at October 1, 2016. The small amount of headroom is expected based on the fact that the business was acquired on July 1, 2016. Under both the income and market valuation approaches, the independently obtained fair value estimates decreased due to a short-term decrease in profitability attributable to specific contracts. New management coupled with changes in SPIG's contracting process results in the reporting unit's forecasted profitability increasing in future periods. Since October 1, 2016, the reporting unit also has an increased pipeline of opportunities to sell its products and services. The estimate of fair value of the SPIG reporting unit is sensitive to changes in assumptions, particularly assumed discount rates and projections of future operating results under the income approach. At June 30, 2017, the discount rate used in the income approach was 12.5% . Absent any other changes, an increase in the discount rate could result in future impairment of goodwill. Decreases in future projected operating results could also result in future impairment of goodwill. The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2016 $ 46,220 $ 48,435 $ 172,740 $ 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Currency translation adjustments 783 1,016 4,450 6,249 Balance at June 30, 2017 $ 47,003 $ 49,451 $ 191,603 $ 288,057

Pension Plans and Postretirem40

Pension Plans and Postretirement Benefits (Tables)	6 Months Ended
	Jun. 30, 2017
Defined Benefit Plan Disclosure [Line Items]
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 June 30, Six months ended June 30, Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 2017 2016 2017 2016 Service cost $ 256 $ 205 $ 530 $ 589 $ 4 $ 6 $ 8 $ 12 Interest cost 10,279 10,228 20,536 20,804 140 212 361 423 Expected return on plan assets (14,854 ) (15,255 ) (29,710 ) (30,182 ) — — — — Amortization of prior service cost 26 111 51 253 (816 ) — (1,716 ) — Recognized net actuarial loss — 29,900 1,062 29,900 — — — — Net periodic benefit cost (benefit) $ (4,293 ) $ 25,189 $ (7,531 ) $ 21,364 $ (672 ) $ 218 $ (1,347 ) $ 435

Pension Plans and Postretirem41

Pension Plans and Postretirement Benefits Investment goals (Tables)	6 Months Ended
	Jun. 30, 2017
Defined Benefit Plan Disclosure [Line Items]
Pension and Other Postretirement Benefits Disclosure [Text Block]	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 June 30, Six months ended June 30, Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 2017 2016 2017 2016 Service cost $ 256 $ 205 $ 530 $ 589 $ 4 $ 6 $ 8 $ 12 Interest cost 10,279 10,228 20,536 20,804 140 212 361 423 Expected return on plan assets (14,854 ) (15,255 ) (29,710 ) (30,182 ) — — — — Amortization of prior service cost 26 111 51 253 (816 ) — (1,716 ) — Recognized net actuarial loss — 29,900 1,062 29,900 — — — — Net periodic benefit cost (benefit) $ (4,293 ) $ 25,189 $ (7,531 ) $ 21,364 $ (672 ) $ 218 $ (1,347 ) $ 435 During the first quarter of 2017, lump sum payments from our Canadian pension plan resulted in a plan settlement of $0.4 million , which also resulted in interim mark to market accounting for the pension plan. The mark to market adjustment in the first quarter of 2017 was $0.7 million . The effect of these charges and mark to market adjustments are reflected in the $1.1 million " Recognized net actuarial loss" in the table above. There were no plan settlements or interim mark to market adjustments during the second quarter of 2017. In May 2016, the closure of our West Point, Mississippi manufacturing facility resulted in a $1.8 million curtailment charge in our United States pension plan and lump sum payments from our Canadian pension plan in April 2016 resulted in a $1.1 million plan settlement. Each of these events also resulted in interim mark to market accounting for the pension plans. Mark to market adjustments in the three months ended June 30, 2016 were $24.1 million and $2.9 million for our United States and Canadian pension plans, respectively, based on a weighted-average discount rate of 3.89% and higher than expected returns on pension plan assets. The effect of these charges and mark to market adjustments are reflected in the $29.9 million "Recognized net actuarial loss" in the table above. We have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 3 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating losses. The recognized net actuarial loss during the three and six months ended June 30, 2017 and 2016 was recorded in our condensed consolidated statements of operations in the following line items: Pension benefits Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Cost of operations $ — $ 29,499 $ 954 $ 29,499 Selling, general and administrative expenses — 401 106 401 Other — — 2 — Total $ — $ 29,900 $ 1,062 $ 29,900 We made contributions to our pension and other postretirement benefit plans totaling $5.0 million and $6.4 million during the three and six months ended June 30, 2017 , respectively, as compared to $1.3 million and $2.6 million during the three and six months ended June 30, 2016 , respectively. See Note 23 for the future expected effect of FASB ASU 2017-07 on the presentation of benefit and expense related to our pension and post retirement plans.

Derivative Financial Instrument

Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Text Block]	DERIVATIVE FINANCIAL INSTRUMENTS Our foreign currency exchange ("FX") forward contracts that qualify for hedge accounting are designated 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 June 30, 2017 and 2016 , we had deferred approximately $(1.3) million and $3.5 million , respectively, of net gains (losses) on these derivative financial instruments in accumulated other comprehensive income ("AOCI"). At June 30, 2017 , our derivative financial instruments consisted solely of FX forward contracts. The notional value of our FX forward contracts totaled $223.3 million at June 30, 2017 with maturities extending to November 2019. 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 United States revolving credit facility. Our hedge counterparties have the benefit of the same collateral arrangements and covenants as described under our United States revolving credit facility. The following tables summarize our derivative financial instruments: Asset and Liability Derivative (in thousands) June 30, 2017 December 31, 2016 Derivatives designated as hedges: Foreign exchange contracts: Location of FX forward contracts designated as hedges: Accounts receivable-other $ 2,992 $ 3,805 Other assets 69 665 Accounts payable 5,214 1,012 Other liabilities 60 213 Derivatives not designated as hedges: Foreign exchange contracts: Location of FX forward contracts not designated as hedges: Accounts receivable-other $ 28 $ 105 Other assets 7 — Accounts payable 71 403 Other liabilities — 7 The effects of derivatives on our financial statements are outlined below: Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Derivatives designated as hedges: Cash flow hedges Foreign exchange contracts Amount of gain (loss) recognized in other comprehensive income $ (3,657 ) $ 847 $ 2,244 4,057 Effective portion of gain (loss) reclassified from AOCI into earnings by location: Revenues 714 1,261 6,002 2,584 Cost of operations (49 ) 10 (46 ) 33 Other-net 885 (578 ) 492 (620 ) Portion of gain (loss) recognized in income that is excluded from effectiveness testing by location: Other-net (113 ) 1,219 (3,519 ) 1.801 Derivatives not designated as hedges: Forward contracts Loss recognized in income by location: Other-net $ (36 ) $ (303 ) $ (345 ) $ (413 )
Summary of Derivative Financial Instruments	The following tables summarize our derivative financial instruments: Asset and Liability Derivative (in thousands) June 30, 2017 December 31, 2016 Derivatives designated as hedges: Foreign exchange contracts: Location of FX forward contracts designated as hedges: Accounts receivable-other $ 2,992 $ 3,805 Other assets 69 665 Accounts payable 5,214 1,012 Other liabilities 60 213 Derivatives not designated as hedges: Foreign exchange contracts: Location of FX forward contracts not designated as hedges: Accounts receivable-other $ 28 $ 105 Other assets 7 — Accounts payable 71 403 Other liabilities — 7
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 June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Derivatives designated as hedges: Cash flow hedges Foreign exchange contracts Amount of gain (loss) recognized in other comprehensive income $ (3,657 ) $ 847 $ 2,244 4,057 Effective portion of gain (loss) reclassified from AOCI into earnings by location: Revenues 714 1,261 6,002 2,584 Cost of operations (49 ) 10 (46 ) 33 Other-net 885 (578 ) 492 (620 ) Portion of gain (loss) recognized in income that is excluded from effectiveness testing by location: Other-net (113 ) 1,219 (3,519 ) 1.801 Derivatives not designated as hedges: Forward contracts Loss recognized in income by location: Other-net $ (36 ) $ (303 ) $ (345 ) $ (413 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	FAIR VALUE MEASUREMENTS The following tables summarize 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 FASB Topic Fair Value Measurements and Disclosures ). (in thousands) Available-for-sale securities June 30, 2017 Level 1 Level 2 Level 3 Commercial paper $ 7,968 $ — $ 7,968 $ — Certificates of deposit — — — — Mutual funds 1,228 — 1,228 — Corporate bonds — — — — U.S. Government and agency securities 7,343 7,343 — — Total fair value of available-for-sale securities $ 16,539 $ 7,343 $ 9,196 $ — (in thousands) Available-for-sale securities December 31, 2016 Level 1 Level 2 Level 3 Commercial paper $ 6,734 $ — $ 6,734 $ — Certificates of deposit 2,251 — 2,251 — Mutual funds 1,152 — 1,152 — Corporate bonds 750 750 — — U.S. Government and agency securities 7,104 7,104 — — Total fair value of available-for-sale securities $ 17,991 $ 7,854 $ 10,137 $ — Derivatives June 30, 2017 December 31, 2016 Forward contracts to purchase/sell foreign currencies $ (2,248 ) $ 2,940 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 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 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 June 30, 2017 and December 31, 2016 . Non-recurring fair value measurements The other-than-temporary impairment of our equity method investment in TBWES 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 ). We determined the impairment charge by first determining an estimate of the price that could be received to sell the assets and transfer the liabilities held by TBWES in an orderly transaction between market participants at June 30, 2017. The fair value of TBWES's net assets was determined through a combination of the cost approach, a market approach and an income approach. The purchase price allocation associated with the January 11, 2017 acquisition of Universal required significant fair value measurements using unobservable inputs. The fair value of the acquired intangible assets was determined using the income approach (see Note 4 ). The measurement of the net actuarial loss associated with our Canadian pension plan was determined using unobservable inputs (see Note 16 ). These inputs included the estimated discount rate, expected return on plan assets and other actuarial inputs associated with the plan participants. (in thousands) Available-for-sale securities December 31, 2016 Level 1 Level 2 Level 3 Commercial paper $ 6,734 $ — $ 6,734 $ — Certificates of deposit 2,251 — 2,251 — Mutual funds 1,152 — 1,152 — Corporate bonds 750 750 — — U.S. Government and agency securities 7,104 7,104 — — Total fair value of available-for-sale securities $ 17,991 $ 7,854 $ 10,137 $ — The following tables summarize 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 FASB Topic Fair Value Measurements and Disclosures ). (in thousands) Available-for-sale securities June 30, 2017 Level 1 Level 2 Level 3 Commercial paper $ 7,968 $ — $ 7,968 $ — Certificates of deposit — — — — Mutual funds 1,228 — 1,228 — Corporate bonds — — — — U.S. Government and agency securities 7,343 7,343 — — Total fair value of available-for-sale securities $ 16,539 $ 7,343 $ 9,196 $ —
Summary of Available-for-Sale Securities Measured at Fair Value	The following tables summarize 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 FASB Topic Fair Value Measurements and Disclosures ). (in thousands) Available-for-sale securities June 30, 2017 Level 1 Level 2 Level 3 Commercial paper $ 7,968 $ — $ 7,968 $ — Certificates of deposit — — — — Mutual funds 1,228 — 1,228 — Corporate bonds — — — — U.S. Government and agency securities 7,343 7,343 — — Total fair value of available-for-sale securities $ 16,539 $ 7,343 $ 9,196 $ — (in thousands) Available-for-sale securities December 31, 2016 Level 1 Level 2 Level 3 Commercial paper $ 6,734 $ — $ 6,734 $ — Certificates of deposit 2,251 — 2,251 — Mutual funds 1,152 — 1,152 — Corporate bonds 750 750 — — U.S. Government and agency securities 7,104 7,104 — — Total fair value of available-for-sale securities $ 17,991 $ 7,854 $ 10,137 $ —

Significant Accounting Policies

Significant Accounting Policies Research and Development (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Research and Development [Abstract]
Research and development costs	$ 2,901	$ 3,070	$ 5,163	$ 5,912

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) shares in Millions	6 Months Ended
	Jun. 30, 2017shares
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1.9

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		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Earnings Per Share [Abstract]
Excluded shares from the WAS to calculated diluted EPS as company was in a net loss position			$ 400	$ 700
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			1,900
Amounts attributable to shareholders:
Net income (loss) attributable to shareholders	$ (150,999)	$ (63,490)	$ (158,044)	$ (52,983)
Effect of dilutive securities:
Weighted average shares used to calculate basic earnings per share	48,854	50,603	48,797	51,115
Dilutive effect of stock options, restricted stock and performance shares	0	0	0	0
Weighted average shares used to calculate diluted earnings per share	48,854	50,603	48,797	51,115
Basic earnings per common share:
Basic earnings (loss) per common share (usd per share)	$ (3.09)	$ (1.25)	$ (3.24)	$ (1.04)
Diluted earnings per common share:
Diluted earnings (loss) per common share (usd per share)	$ (3.09)	$ (1.25)	$ (3.24)	$ (1.04)

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail)	12 Months Ended
	Dec. 31, 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		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting, Other Significant Reconciling Item [Line Items]
Equity in Income of Investees	$ 2,961	$ (616)		$ 2,060
Equity Method Investment, Other than Temporary Impairment	(18,193)		$ (18,193)
Power [Abstract]
Revenues	349,829	383,208	740,933	787,324
Renewable [Abstract]
Revenues	349,829	383,208	740,933	787,324
Industrial [Abstract]
Revenues	349,829	383,208	740,933	787,324
Gross Profit [Abstract]
Amortization of Intangible Assets			10,453		$ 3,133
Mark to market adjustment included in cost of operations	0	29,900	1,062	29,900	24,110	$ 40,210
Gross profit (loss)	55,822	(26,052)	(7,078)	(106,208)
Eliminations (Power)	(2,230)	(2,114)	(5,175)	(2,940)
SG&A less pension MTM adjustment	(67,596)	(61,902)	(133,518)	(119,610)
Restructuring activities and spin-off transaction costs	(2,103)	(31,616)	(5,135)	(35,626)
R&D	(2,901)	(3,070)	(5,163)	(5,912)
Cost of Services, Amortization	(988)	(1,026)	(1,982)	(2,053)
Mark to market adjustment included in cost of operations	0	29,900	1,062	29,900	$ 24,110	$ 40,210
Equity Method Investment, Other than Temporary Impairment		0		0
Gain (Loss) on Disposition of Property Plant Equipment	(4)	(6)	(4)	15
Operating loss	(144,646)	(72,585)	(153,444)	(55,319)
Operating Segments | Power [Member]
Power [Abstract]
Revenues	213,756	261,841	410,052	550,544
Renewable [Abstract]
Revenues	213,756	261,841	410,052	550,544
Industrial [Abstract]
Revenues	213,756	261,841	410,052	550,544
Gross Profit [Abstract]
Gross profit (loss)	(49,061)	(62,475)	(92,024)	(122,007)
Operating Segments | Renewable [Domain] [Domain]
Power [Abstract]
Revenues	48,074	85,476	153,610	169,249
Renewable [Abstract]
Revenues	48,074	85,476	153,610	169,249
Industrial [Abstract]
Revenues	48,074	85,476	153,610	169,249
Gross Profit [Abstract]
Gross profit (loss)	110,894	17,503	100,300	4,124
Operating Segments | Industrial [Domain]
Power [Abstract]
Revenues	90,229	38,005	182,446	70,471
Renewable [Abstract]
Revenues	90,229	38,005	182,446	70,471
Industrial [Abstract]
Revenues	90,229	38,005	182,446	70,471
Gross Profit [Abstract]
Gross profit (loss)	(9,464)	(11,148)	(24,779)	(18,904)
Operating Segments | Intangible Asset Amortization [Member]
Gross Profit [Abstract]
Amortization of Intangible Assets	(3,453)	(569)	(8,471)	(1,080)
Operating Segments | Mark to Market Adjustments [Member]
Gross Profit [Abstract]
Mark to market adjustment included in cost of operations	0	(29,499)	(954)	(29,499)
Mark to market adjustment included in cost of operations	0	(29,499)	(954)	(29,499)
Cost of operations
Gross Profit [Abstract]
Mark to market adjustment included in cost of operations	0	29,499	954	29,499
Mark to market adjustment included in cost of operations	0	29,499	954	29,499
Selling, General and Administrative Expenses
Gross Profit [Abstract]
Mark to market adjustment included in cost of operations	0	(401)	106	401
Mark to market adjustment included in cost of operations	$ 0	$ (401)	$ 106	$ 401

Segment Reporting Depreciatio49

Segment Reporting Depreciation and Amortization (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization	$ 21,465	$ 12,441

Segment Reporting PP&E by Count

Segment Reporting PP&E by Country (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	$ 144,409	$ 133,637

Restructuring Activities and 51

Restructuring Activities and Spin Transaction Costs Narrative - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges				$ 14.6
Impaired Long-Lived Assets Held and Used, Asset Name [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges	$ (0.2)		$ (0.4)
Selling, General and Administrative Expenses | Spin-Off
Restructuring Cost and Reserve [Line Items]
Share-based Compensation	$ 0.5	$ 1.1	$ 0.9	$ 3

Restructuring Activities and 52

Restructuring Activities and Spin Transaction Costs Changes in Restructuring Liabilities - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restructuring Costs and Asset Impairment Charges				$ (14,600)
Restructuring Reserve [Roll Forward]
Restructuring expense	$ 1,887	$ 15,877	$ 3,857	18,024
Payments	(1,617)	(4,053)	(5,144)	(6,780)
Restructuring Reserve	967	11,984	967	11,984	$ 697	$ 2,254	$ 160	$ 740
Impaired Long-Lived Assets Held and Used, Asset Name [Domain]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restructuring Costs and Asset Impairment Charges	200		400
Spin-Off | Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation	$ 500	$ 1,100	$ 900	$ 3,000

Restructuring Activities and 53

Restructuring Activities and Spin Transaction Costs 2016 Restructuring Activities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 2,103	$ 31,616	$ 5,135	$ 35,626

Restructuring Activities and 54

Restructuring Activities and Spin Transaction Costs Pre-2016 Restructuring activities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Pre-2016 Restructuring activities [Abstract]
Restructuring Costs and Asset Impairment Charges				$ 14,600
Restructuring Charges	$ 2,103	$ 31,616	$ 5,135	$ 35,626

UNIVERSAL ACQUISITION UNIVERSAL

UNIVERSAL ACQUISITION UNIVERSAL purchase price allocation (Details) - USD ($) $ in Thousands	Jan. 11, 2017	Jun. 30, 2017	Dec. 31, 2016
Cash	$ 4,379
Accounts receivable	11,270
Contracts in progress	3,167
Inventories	4,585
Other assets	579
Property, plant and equipment	16,692
Goodwill	14,413
Identifiable intangible assets	19,500	$ 19,500	$ 0
Deferred income tax assets	935
Current liabilities	(10,833)
Other noncurrent liabilities	(1,423)
Deferred income tax liabilities	(6,338)
Net acquisition cost	$ 56,926

Restructuring Activities and 56

Restructuring Activities and Spin Transaction Costs Spin-off transaction costs (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Disbursed accrued retention awards	$ 1.9
Selling, General and Administrative Expenses | Spin-Off
Share-based Compensation	$ 0.5	$ 1.1	$ 0.9	$ 3

UNIVERSAL ACQUISITION Univers57

UNIVERSAL ACQUISITION Universal Proforma Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Revenues		$ 404,120		$ 828,493	$ 1,660,986
Net income (loss) attributable to B&W		$ (62,963)		$ (52,361)	(113,940)
Amortization of Intangible Assets			$ 10,453		$ 3,133
Basic earnings per common share		$ (1.24)		$ (1.02)	$ (2.27)
Diluted earnings per common share		$ (1.24)		$ (1.02)	$ (2.27)
Universal [Member]
Business Combination, Acquisition Related Costs	$ (400)		1,400
Amortization		$ 500		$ 1,900	$ 2,800
Interest Expense		$ (100)		$ (200)	(400)
Acquisition Costs, Period Cost					$ 500
Amortization of Intangible Assets	$ 600		$ 2,100

UNIVERSAL ACQUISITION Univers58

UNIVERSAL ACQUISITION Universal Intangibles Fair Value and Useful Life (Details) - USD ($) $ in Thousands	Jan. 11, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Revenues		$ 349,829	$ 383,208	$ 740,933	$ 787,324
Gross Profit		(55,822)	$ 26,052	7,078	$ 106,208
Amortization of Intangible Assets				10,453		$ 3,133
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 19,500
Customer Relationships
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 10,800
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	15 years
Backlog
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 1,700
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	1 year
Trade names / trademarks
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 3,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	20 years
Technology
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 4,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	7 years
Universal [Member]
Amortization of Intangible Assets		600		2,100
Universal [Member] | Operating Segments [Member]
Revenues		12,600		33,800
Gross Profit		$ 1,900		$ 6,800

UNIVERSAL ACQUISITION Univers59

UNIVERSAL ACQUISITION Universal Acquisition - General (Details) - USD ($)	Jan. 11, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Business Acquisition [Line Items]
Universal Acquisition in Cash			$ 52,547,000		$ 52,547,000	$ 0
Cash Acquired from Acquisition	$ 4,379,000
Transaction Costs	200,000
Borrowings from Credit Facility to Acquire Universal		$ 131,398,000			131,398,000		$ 24,041,000
Acquisition employee number	460
Revenues		349,829,000		$ 383,208,000	740,933,000	787,324,000
Gross Profit		(55,822,000)		$ 26,052,000	7,078,000	$ 106,208,000
Amortization of Intangible Assets					10,453,000		$ 3,133,000
Acquired Business Annual Sales			$ 80,000,000
Universal [Member]
Business Acquisition [Line Items]
Borrowings from Credit Facility to Acquire Universal	$ 55,000,000
Amortization of Intangible Assets		600,000			2,100,000
Universal [Member] | Operating Segments [Member]
Business Acquisition [Line Items]
Revenues		12,600,000			33,800,000
Gross Profit		$ 1,900,000			$ 6,800,000

Contracts and Revenue Recogni60

Contracts and Revenue Recognition First European Renewable Project (Details) - USD ($)	3 Months Ended			6 Months Ended		15 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Sep. 30, 2018
Change in construction cost estimates	$ (115,200,000)	$ (98,100,000)		$ (112,200,000)		$ 4,000,000
First European renewable project [Member]
Percentage of completion on European renewable energy project				$ 0.94	$ 0.73
Change in construction cost estimates	(10,500,000)		$ 31,700,000
Liquidated damages due to schedule delays				6,463
Accrued Liabilities [Member] | First European renewable project [Member]
Change in construction cost estimates	$ (3,900,000)				$ 6,400,000

Contracts and Revenue Recogni61

Contracts and Revenue Recognition Second European Renewable Energy Project (Details) - USD ($)	3 Months Ended		6 Months Ended	15 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2017	Sep. 30, 2018
Change in construction cost estimates	$ (115,200,000)	$ (98,100,000)	$ (112,200,000)	$ 4,000,000
Second European renewable project [Member] [Member]
Percentage of completion on European renewable energy project			0.69
Change in construction cost estimates	$ (41,200,000)		$ (37,400,000)
Liquidated damages due to schedule delays			14,283
Accrued Liabilities [Member] | Second European renewable project [Member] [Member]
Change in construction cost estimates			$ (16,600,000)

Contracts and Revenue Recogni62

Contracts and Revenue Recognition Third European Renewable Energy Project (Details) - USD ($)	3 Months Ended		6 Months Ended	15 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2017	Sep. 30, 2018
Change in construction cost estimates	$ (115,200,000)	$ (98,100,000)	$ (112,200,000)	$ 4,000,000
Third European renewable project [Member] [Member] [Member]
Percentage of completion on European renewable energy project			0.95
Change in construction cost estimates	$ (2,700,000)		(5,500,000)
Accrued Liabilities [Member] | Third European renewable project [Member] [Member] [Member]
Change in construction cost estimates			$ (1,500,000)
Liquidated damages due to schedule delays			7,320

Contracts and Revenue Recogni63

Contracts and Revenue Recognition Fourth European Renewable Energy Project (Details) - USD ($)	3 Months Ended		6 Months Ended	15 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2017	Sep. 30, 2018
Change in construction cost estimates	$ (115,200,000)	$ (98,100,000)	$ (112,200,000)	$ 4,000,000
Loss Contingency, Damages Sought, Value			4,800,000
Fourth European renewable project [Member]
Percentage of completion on European renewable energy project			0.66
Change in construction cost estimates	$ (23,800,000)		$ (21,900,000)
Liquidated damages due to schedule delays			6,403
Accrued Liabilities [Member] | Fourth European renewable project [Member]
Change in construction cost estimates			$ (8,800,000)

Contracts and Revenue Recogni64

Contracts and Revenue Recognition Fifth European Renewable Energy Project (Details) - USD ($)	3 Months Ended		6 Months Ended	15 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2017	Sep. 30, 2018
Change in construction cost estimates	$ (115,200,000)	$ (98,100,000)	$ (112,200,000)	$ 4,000,000
Fifth European renewable project [Domain]
Percentage of completion on European renewable energy project			$ 0.57
Change in construction cost estimates	(23,300,000)
Liquidated damages due to schedule delays			11,964
Fourth European renewable project [Member]
Percentage of completion on European renewable energy project			$ 0.66
Change in construction cost estimates	$ (23,800,000)		$ (21,900,000)
Liquidated damages due to schedule delays			6,403
Accrued Liabilities [Member] | Fourth European renewable project [Member]
Change in construction cost estimates			$ (8,800,000)
Accrued Liabilities [Member] | Fifth European Renewable project [Member]
Change in construction cost estimates			$ (9,400,000)

Contracts and Revenue Recogni65

Contracts and Revenue Recognition Sixth Renewable European Energy Project (Details) - USD ($)	3 Months Ended		6 Months Ended	15 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2017	Sep. 30, 2018
Change in construction cost estimates	$ (115,200,000)	$ (98,100,000)	$ (112,200,000)	$ 4,000,000
Sixth European renewable project [Domain]
Percentage of completion on European renewable energy project			$ 0.59
Change in construction cost estimates	(18,500,000)
Liquidated damages due to schedule delays			3,153
Fourth European renewable project [Member]
Percentage of completion on European renewable energy project			$ 0.66
Change in construction cost estimates	$ (23,800,000)		$ (21,900,000)
Liquidated damages due to schedule delays			6,403
Accrued Liabilities [Member] | Sixth European renewable project [Domain]
Change in construction cost estimates			$ (4,000,000)
Accrued Liabilities [Member] | Fourth European renewable project [Member]
Change in construction cost estimates			$ (8,800,000)

Contracts and Revenue Recogni66

Contracts and Revenue Recognition Change in Estimates on Long Term Contracts (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended		15 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Sep. 30, 2018
Changes in Estimates on Long Term Contracts [Abstract]
Liquidated Damages on European Renewable Loss Contracts	$ 16,700				$ 49,600
Correction to changes in estimated future development costs		$ 6,200	$ 4,900
Operating Income	4,982			$ 12,019	14,182	$ 26,193
Operating loss	121,217			$ 38,839	124,588	$ 44,812
Change in construction cost estimates	$ (115,200)		$ (98,100)		$ (112,200)		$ 4,000

Equity Method Investments Equit

Equity Method Investments Equity Method Investees - Balance Sheet (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2016	Jun. 30, 2017	Dec. 31, 2016
Schedule of Equity Method Investments [Line Items]
Investments in unconsolidated affiliates			$ 84,576	$ 98,682
Equity Method Investment, Other than Temporary Impairment	$ 0	$ 0

Equity Method Investments Other

Equity Method Investments Other Than Temporary Impairment (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Investments in unconsolidated affiliates	$ 84,576	$ 98,682
Equity Method Investment, Other than Temporary Impairment	$ (18,193)

Comprehensive Income Accumula69

Comprehensive Income Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ (31,213)	$ (36,482)	$ (15,521)	$ (18,853)	$ (36,482)	$ (18,853)
Other comprehensive income (loss) before reclassifications	4,437	10,021	(10,758)	4,273
Amounts reclassified from AOCI to net income (loss)	(1,459)	(4,752)	(593)	(941)
Net current-period other comprehensive income	2,978	5,269	(11,351)	3,332	8,247	(8,019)
Balance at end of period	(28,235)	(31,213)	(26,872)	(15,521)	(28,235)	(26,872)
Currency translation gain (loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(38,570)	(43,987)	(17,753)	(19,493)	(43,987)	(19,493)
Other comprehensive income (loss) before reclassifications	6,757	5,417	(11,566)	1,740
Amounts reclassified from AOCI to net income (loss)	0	0	0	0
Net current-period other comprehensive income	6,757	5,417	(11,566)	1,740
Balance at end of period	(31,813)	(38,570)	(29,319)	(17,753)	(31,813)	(29,319)
Net unrealized gain (loss) on investments (net of tax)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(3)	(37)	(25)	(44)	(37)	(44)
Other comprehensive income (loss) before reclassifications	(19)	61	(7)	18
Amounts reclassified from AOCI to net income (loss)	(1)	(27)	0	1
Net current-period other comprehensive income	(20)	34	(7)	19
Balance at end of period	(23)	(3)	(32)	(25)	(23)	(32)
Net unrealized gain (loss) on derivative instruments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	1,546	802	3,359	1,786	802	1,786
Other comprehensive income (loss) before reclassifications	(2,204)	4,587	778	2,576
Amounts reclassified from AOCI to net income (loss)	(658)	(3,843)	(651)	(1,003)
Net current-period other comprehensive income	(2,862)	744	127	1,573
Balance at end of period	(1,316)	1,546	3,486	3,359	(1,316)	3,486
Net unrecognized gain (loss) related to benefit plans (net of tax)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	5,814	6,740	(1,102)	(1,102)	6,740	(1,102)
Other comprehensive income (loss) before reclassifications	(97)	(44)	37	(61)
Amounts reclassified from AOCI to net income (loss)	(800)	(882)	58	61
Net current-period other comprehensive income	(897)	(926)	95	0
Balance at end of period	$ 4,917	$ 5,814	$ (1,007)	$ (1,102)	$ 4,917	$ (1,007)

Comprehensive Income Reclassifi

Comprehensive Income Reclassification out of Accumulated other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications	$ 4,437	$ 10,021	$ (10,758)	$ 4,273
Revenues	349,829		383,208		$ 740,933	$ 787,324
Other - net	1,982		292		1,609	354
Total before tax	(148,888)		(72,433)		(159,696)	(55,214)
Provision for income taxes	(1,962)		9,033		2,005	2,407
Net loss	(150,850)		(63,400)		(157,691)	(52,807)
Amounts reclassified from AOCI to net income (loss)	(1,459)	(4,752)	(593)	(941)
Other Comprehensive Income (Loss), Net of Tax	2,978	5,269	(11,351)	3,332	8,247	(8,019)
Accumulated other comprehensive loss	(28,235)	(31,213)	(26,872)	(15,521)	(28,235)	(26,872)	$ (36,482)	$ (18,853)
Currency translation gain (loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications	6,757	5,417	(11,566)	1,740
Amounts reclassified from AOCI to net income (loss)	0	0	0	0
Other Comprehensive Income (Loss), Net of Tax	6,757	5,417	(11,566)	1,740
Accumulated other comprehensive loss	(31,813)	(38,570)	(29,319)	(17,753)	(31,813)	(29,319)	(43,987)	(19,493)
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	(19)	61	(7)	18
Amounts reclassified from AOCI to net income (loss)	(1)	(27)	0	1
Other Comprehensive Income (Loss), Net of Tax	(20)	34	(7)	19
Accumulated other comprehensive loss	(23)	(3)	(32)	(25)	(23)	(32)	(37)	(44)
Net unrealized gain (loss) on derivative instruments
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications	(2,204)	4,587	778	2,576
Amounts reclassified from AOCI to net income (loss)	(658)	(3,843)	(651)	(1,003)
Other Comprehensive Income (Loss), Net of Tax	(2,862)	744	127	1,573
Accumulated other comprehensive loss	(1,316)	1,546	3,486	3,359	(1,316)	3,486	802	1,786
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	714		1,261		6,002	2,584
Cost of Goods Sold	(49)		10		(46)	33
Other - net	885		(578)		492	(620)
Total before tax	1,550		693		6,448	1,997
Provision for income taxes	(892)		(42)		(1,947)	(343)
Net loss	658		651		4,501	1,654
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	789		(95)		1,662	309
Provision for income taxes	11		37		20	(428)
Net loss	800		(58)		1,682	(119)
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	1		0		44	(1)
Provision for income taxes	0		0		(16)	0
Net loss	1		0		28	(1)
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	(97)	(44)	37	(61)
Amounts reclassified from AOCI to net income (loss)	(800)	(882)	58	61
Other Comprehensive Income (Loss), Net of Tax	(897)	(926)	95	0
Accumulated other comprehensive loss	$ 4,917	$ 5,814	$ (1,007)	$ (1,102)	$ 4,917	$ (1,007)	$ 6,740	$ (1,102)

Cash and Cash Equivalents Restr

Cash and Cash Equivalents Restricted Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted Cash and Cash Equivalents	$ 22,833	$ 27,770
Reinsurance reserve requirements
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted Cash and Cash Equivalents	18,405	21,189
Restricted foreign accounts
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted Cash and Cash Equivalents	$ 4,428	$ 6,581

Cash and Cash Equivalents Unres

Cash and Cash Equivalents Unrestricted Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 67,867	$ 95,887	$ 251,002	$ 365,192
Held by foreign entities
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents, at Carrying Value	64,354	94,415
Held by United States entities
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 3,513	$ 1,472

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Inventories [Abstract]
Raw materials and supplies	$ 66,776	$ 61,630
Work in progress	6,764	6,803
Finished goods	16,047	17,374
Total inventories	$ 89,587	$ 85,807

INTANGIBLE ASSETS Definite-live

INTANGIBLE ASSETS Definite-lived Intangible Assets (Details) - USD ($)	3 Months Ended		6 Months Ended	12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets			$ 10,453,000	$ 3,133,000
Finite-Lived Intangible Assets, Gross		$ 145,511,000	145,511,000	123,225,000
Finite-Lived Intangible Assets, Accumulated Amortization		63,944,000	63,944,000	(53,491,000)
Finite-Lived Intangible Assets, Net		81,567,000	81,567,000	69,734,000
Indefinite-Lived Trademarks		1,305,000	1,305,000	1,305,000
Indefinite-Lived Intangible Assets (Excluding Goodwill)		1,305,000	1,305,000	1,305,000
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		59,392,000	59,392,000	47,892,000
Finite-Lived Intangible Assets, Accumulated Amortization		(20,432,000)	(20,432,000)	(17,519,000)
Unpatented Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		19,489,000	19,489,000	18,461,000
Finite-Lived Intangible Assets, Accumulated Amortization		(3,898,000)	(3,898,000)	(2,864,000)
Technology
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		6,576,000	6,576,000	2,499,000
Finite-Lived Intangible Assets, Accumulated Amortization		(1,871,000)	(1,871,000)	(1,532,000)
Trade names / trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		22,492,000	22,492,000	18,774,000
Finite-Lived Intangible Assets, Accumulated Amortization		(4,447,000)	(4,447,000)	(3,826,000)
Backlog
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		30,041,000	30,041,000	28,170,000
Finite-Lived Intangible Assets, Accumulated Amortization		(26,677,000)	(26,677,000)	(21,776,000)
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross		7,521,000	7,521,000	7,429,000
Finite-Lived Intangible Assets, Accumulated Amortization		(6,619,000)	(6,619,000)	$ (5,974,000)
Universal [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets		$ 600,000	$ 2,100,000
Scenario, Forecast [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, amortization expense quarter ended September 30, 2017	$ 3,739,000
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year					$ 3,598,000

INTANGIBLE ASSETS Carrying Amou

INTANGIBLE ASSETS Carrying Amount of Intangible Assets (Details) - USD ($) $ in Thousands	Jan. 11, 2017	Jun. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Net (Including Goodwill)		$ 82,872	$ 82,872	$ 71,039	$ 35,030	$ 37,844
Finite-lived Intangible Assets Acquired	$ 19,500		19,500	0
Amortization of Intangible Assets			(10,453)	(3,133)
Finite Lived Intangible Assets, Foreign Currency Translation Gain (Loss)			2,786	$ 319
Universal [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets		$ (600)	$ (2,100)

INTANGIBLE ASSETS Estimated Fut

INTANGIBLE ASSETS Estimated Future Intangible Asset Amortization (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets			$ 10,453	$ 3,133
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Twelve months ending December 31, 2018		$ 12,415	12,415
Twelve months ending December 31, 2018		10,218	10,218
Twelve months ending December 31, 2020		8,949	8,949
Twelve months ending December 31, 2021		8,630	8,630
Twelve months ending December 31, 2021		7,081	7,081
Thereafter		26,937	26,937
Universal [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets		$ 600	$ 2,100
Scenario, Forecast [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, amortization expense quarter ended September 30, 2017	$ 3,739
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Three months ending December 31, 2017					$ 3,598

Credit Facility - Additional In

Credit Facility - Additional Information (Detail)	1 Months Ended	3 Months Ended		6 Months Ended		15 Months Ended
	Aug. 07, 2017	Jun. 30, 2017USD ($)	Dec. 31, 2016USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2015USD ($)	Sep. 30, 2018USD ($)	Jan. 11, 2017USD ($)
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital		2.16		2.16
Debt Instrument, Convertible, Conversion Ratio		5.41		5.41
Capital Expenditure limit		$ 27,500,000
Line of Credit Facility, Maximum Borrowing Capacity		92,100,000		$ 92,100,000
Change in construction cost estimates		(115,200,000)	$ (98,100,000)	$ (112,200,000)		$ 4,000,000
Line of Credit Facility Possible Increase in Capacity Leverage Ratio					200.00%
Line of Credit Facility, Collateral Fees				0.015
Line of Credit Facility, Collateral Fees, Amount				$ 1,500,000
Revolving debt		$ 131,398,000	24,041,000	$ 131,398,000
Debt Instrument, Interest Rate, Effective Percentage		3.80%		3.80%
Outstanding letter of credit		$ 273,300,000	255,200,000	$ 273,300,000
Guarantor Obligations, Current Carrying Value		$ 465,300,000		$ 465,300,000
Second Lien Term Loan Facility [Member]
Debt Instrument [Line Items]
Premium on voluntary prepayments made in the second year		0.00%
Debt Instrument, Fee		.005
Debt Instrument, Interest Rate, Effective Percentage	12.00%	0.00%		0.00%
Premium on voluntary prepayments in the third year		0.00%
New Credit Agreement
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 600,000,000
Line of Credit Facility Possible Increase in Capacity Amount					$ 200,000,000
Debt Instrument, Basis Spread on Variable Rate				5.00%
Revolving debt		$ 118,130,000	9,800,000	$ 118,130,000
Financial Letter of Credit outstanding [Domain]
Debt Instrument [Line Items]
Line of Credit Facility, Collateral Fees				0.025
Foreign Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		14,500,000		$ 14,500,000
Revolving debt		$ 13,268,000	$ 14,241,000	$ 13,268,000
Debt Instrument, Interest Rate, Effective Percentage		5.10%		5.10%
Universal [Member]
Debt Instrument [Line Items]
Revolving debt							$ 55,000,000
Credit Facility [Domain] | New Credit Agreement
Debt Instrument [Line Items]
Line of Credit Facility Fee Percentage				0.50%
Minimum [Member]
Debt Instrument [Line Items]
Covenant terms, liquidity		$ 75,000,000		$ 75,000,000
Maximum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Covenant Terms	500			600
Maximum [Member] | New Credit Agreement
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate				4.00%
Quarter ended after September 30, 2017 [Domain] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Ratio		1.50		1.50
Quarter ended after September 30, 2017 [Domain] | Maximum [Member]
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital		6		6
Quarter ended December 31, 2017 [Domain] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Ratio		1		1
Quarter ended June 30, 2018 [Domain] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Ratio		1.25		1.25
Quarter ended June 30, 2018 [Domain] | Maximum [Member]
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital		6.25		6.25
Quarters ended September 30, 2018 and December 31, 2018 [Domain] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Ratio		1.50		1.50
Quarters ended December 31, 2017 and March 31, 2018 [Domain] | Maximum [Member]
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital		8.50		8.50
Quarter ended September 30, 2018 [Domain] | Maximum [Member]
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital		4		4
Quarter ended December 31, 2018 [Domain] | Maximum [Member]
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital		3.75		3.75
Quarters ended March 31, 2019 and June 30, 2019 [Domain] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Ratio		1.75		1.75
Quarters ended March 31, 2019 and June 30, 2019 [Domain] | Maximum [Member]
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital		3.25		3.25
Quarters ended September 30, 2019 and thereafter [Domain] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Ratio		2		2
Quarters ended September 30, 2019 and thereafter [Domain] | Maximum [Member]
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital		3		3
Allowed loss per Volund project during Q3 2017 [Domain] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Covenant Description		25
Financial Standby Letter of Credit [Member] | During Covenant Relief Period [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 30,000,000		$ 30,000,000
Amended Credit Agreement [Member] | During Covenant Relief Period [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		250,000,000		$ 250,000,000
One month LIBOR rate spread [Domain] | New Credit Agreement
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate				1.00%
Covenant Relief Period [Domain] | New Credit Agreement
Debt Instrument [Line Items]
Debt Instrument, Fee				0.01
Letter of Credit [Member] | New Credit Agreement
Debt Instrument [Line Items]
Outstanding letter of credit		93,700,000		$ 93,700,000
Letter of Credit [Member] | Financial Standby Letter of Credit [Member]
Debt Instrument [Line Items]
Outstanding letter of credit		$ 7,700,000		$ 7,700,000

Credit Facility Foreign Revolvi

Credit Facility Foreign Revolving Credit Facilities (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2015
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 92,100
Revolving debt	$ 131,398	$ 24,041
Debt Instrument, Interest Rate, Effective Percentage	3.80%
Outstanding letter of credit	$ 273,300	255,200
Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 600,000
Revolving debt	118,130	9,800
Foreign Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	14,500
Revolving debt	$ 13,268	$ 14,241
Debt Instrument, Interest Rate, Effective Percentage	5.10%

Provision for Income Taxes (Det

Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Line Items]
Income tax expense (benefit)	$ 1,962	$ (9,033)	$ (2,005)	$ (2,407)
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount	$ 3,200
Equity Method Investment, Other than Temporary Impairment		$ 0		$ 0
Effective Income Tax Rate Reconciliation, Percent	(1.30%)	12.50%	1.30%	4.40%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount			$ 13,100
ASU 2016-09 [Domain]
Income Tax Disclosure [Line Items]
Income tax expense (benefit)	$ 200		$ 1,500

Property, Plant and Equipment80

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Land	$ 8,716	$ 6,348
Buildings and Improvements, Gross	120,574	114,322
Machinery and Equipment, Gross	203,228	189,489
Construction in Progress, Gross	13,447	22,378
Property, plant and equipment - gross	345,965	332,537
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	201,556	198,900
Property, Plant and Equipment, Net	$ 144,409	$ 133,637

Supplemental Cash Flow Inform81

Supplemental Cash Flow Information Accrued capital expenditures in accounts payable (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Accrued capital expenditures in accounts payable [Abstract]
Accrued capital expenditures in accounts payable	$ 703	$ 3,920

Goodwill Goodwill by Segment (D

Goodwill Goodwill by Segment (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Goodwill [Line Items]
Goodwill	$ 288,057	$ 267,395
Goodwill, Period Increase (Decrease)	14,413
Goodwill, Translation and Purchase Accounting Adjustments	6,249
Power [Member]
Goodwill [Line Items]
Goodwill	47,003	46,220
Goodwill, Period Increase (Decrease)	0
Goodwill, Translation and Purchase Accounting Adjustments	783
Industrial [Domain]
Goodwill [Line Items]
Goodwill	191,603	172,740
Goodwill, Period Increase (Decrease)	14,413
Goodwill, Translation and Purchase Accounting Adjustments	4,450
Renewable [Domain] [Domain]
Goodwill [Line Items]
Goodwill	49,451	$ 48,435
Goodwill, Period Increase (Decrease)	0
Goodwill, Translation and Purchase Accounting Adjustments	$ 1,016

Goodwill Narrative (Details)

Goodwill Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Goodwill [Line Items]
Goodwill	$ 288,057	$ 267,395
Renewable [Domain] [Domain]
Goodwill [Line Items]
Goodwill	$ 49,451	$ 48,435

Goodwill Interim Step 1 Results

Goodwill Interim Step 1 Results (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	9 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Goodwill [Line Items]
Step 1 Percentage using income approach	50.00%	50.00%
Fair value exceeding carrying value		102.00%
Discounted cash flows percentage	15.00%	15.00%
Goodwill	$ 288,057	$ 288,057			$ 267,395
Power [Member]
Goodwill [Line Items]
Goodwill	$ 47,003	$ 47,003			$ 46,220
SPIG Reporting Unit [Member]
Goodwill [Line Items]
Fair value exceeding carrying value		0.00%		5.00%
Discounted cash flows percentage	13.00%	13.00%
Goodwill	$ 72,900	$ 72,900
MEGTEC Reporting Unit [Member]
Goodwill [Line Items]
Fair value exceeding carrying value		3.00%	22.00%
Percentage Revenues increase	42.00%
Percentage Gross Profit increase	31.00%
Discounted cash flows percentage	11.00%	11.00%
Goodwill	$ 104,300	$ 104,300
Construction Reporting Unit [Member]
Goodwill [Line Items]
Fair value exceeding carrying value		214.00%
Goodwill	8,900	$ 8,900
Renewable Reporting Unit [Member]
Goodwill [Line Items]
Fair value exceeding carrying value		68.00%
Goodwill	49,500	$ 49,500
Power Reporting Unit [Member] [Member]
Goodwill [Line Items]
Goodwill	38,100	$ 38,100
Universal Reporting Unit [Member]
Goodwill [Line Items]
Fair value exceeding carrying value		11.00%
Goodwill	$ 14,400	$ 14,400
Revenue and EBITDA from guideline companies [Domain] | Minimum [Member]
Goodwill [Line Items]
Step 1 weighting using market approach	30.00%	30.00%
Revenue and EBITDA from guideline companies [Domain] | Maximum [Member]
Goodwill [Line Items]
Step 1 weighting using market approach	40.00%	40.00%
Revenue and EBITDA from recent similar business combinations [Domain] | Minimum [Member]
Goodwill [Line Items]
Step 1 weighting using market approach	10.00%	10.00%
Revenue and EBITDA from recent similar business combinations [Domain] | Maximum [Member]
Goodwill [Line Items]
Step 1 weighting using market approach	20.00%	20.00%

Warranty Warranty Expense (Deta

Warranty Warranty Expense (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Other Income and Expenses [Abstract]
Standard and Extended Product Warranty Accrual	$ 45,204	$ 42,745	$ 40,467	$ 39,847
Standard and Extended Product Warranty Accrual, Increase for Warranties Issued	13,050	9,788
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	(3,243)	(1,219)
Standard and Extended Warranty Accrual, increase from Business Acquisitions	1,060	0
Standard and Extended Product Warranty Accrual, Period Increase (Decrease)	(7,437)	(5,707)
Standard and Extended Product Warranty Accrual, Foreign Currency Translation Gain (Loss)	$ 1,307	$ 36

Pension Plans and Postretirem86

Pension Plans and Postretirement Benefits Pension Plans and Postretirement Benefits - Obligations and funded status (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Curtailments		$ 1,800
Pension and Other Postretirement Benefit Contributions	$ 5,000	1,300	$ 6,400	$ 2,600
Defined Benefit Plan, Service Cost					$ 1,703	$ 13,701
Defined Benefit Plan, Interest Cost					41,772	50,644
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), before Tax	(789)	95	(1,662)	(309)
Other Postretirement Defined Benefit Plan, Liabilities, Noncurrent	(288,523)		(288,523)		(301,259)
Defined Benefit Plan, Settlements, Benefit Obligation		1,100	400
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment	0	$ (29,900)	(1,062)	$ (29,900)	$ (24,110)	$ (40,210)
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate		4.00%		4.00%
Pension benefits
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Service Cost	256	$ 205	530	$ 589
Defined Benefit Plan, Interest Cost	10,279	10,228	20,536	20,804
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment	0	(29,900)	(1,062)	(29,900)
Other Postretirement Benefit Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Service Cost	4	6	8	12
Defined Benefit Plan, Interest Cost	140	212	361	423
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment	$ 0	0	$ 0	$ 0
UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment		24,100
CANADA
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment		$ 2,900

Pension Plans and Postretirem87

Pension Plans and Postretirement Benefits - Components of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Pension and Other Postretirement Benefits Disclosure [Text Block]			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 June 30, Six months ended June 30, Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 2017 2016 2017 2016 Service cost $ 256 $ 205 $ 530 $ 589 $ 4 $ 6 $ 8 $ 12 Interest cost 10,279 10,228 20,536 20,804 140 212 361 423 Expected return on plan assets (14,854 ) (15,255 ) (29,710 ) (30,182 ) — — — — Amortization of prior service cost 26 111 51 253 (816 ) — (1,716 ) — Recognized net actuarial loss — 29,900 1,062 29,900 — — — — Net periodic benefit cost (benefit) $ (4,293 ) $ 25,189 $ (7,531 ) $ 21,364 $ (672 ) $ 218 $ (1,347 ) $ 435 During the first quarter of 2017, lump sum payments from our Canadian pension plan resulted in a plan settlement of $0.4 million , which also resulted in interim mark to market accounting for the pension plan. The mark to market adjustment in the first quarter of 2017 was $0.7 million . The effect of these charges and mark to market adjustments are reflected in the $1.1 million " Recognized net actuarial loss" in the table above. There were no plan settlements or interim mark to market adjustments during the second quarter of 2017. In May 2016, the closure of our West Point, Mississippi manufacturing facility resulted in a $1.8 million curtailment charge in our United States pension plan and lump sum payments from our Canadian pension plan in April 2016 resulted in a $1.1 million plan settlement. Each of these events also resulted in interim mark to market accounting for the pension plans. Mark to market adjustments in the three months ended June 30, 2016 were $24.1 million and $2.9 million for our United States and Canadian pension plans, respectively, based on a weighted-average discount rate of 3.89% and higher than expected returns on pension plan assets. The effect of these charges and mark to market adjustments are reflected in the $29.9 million "Recognized net actuarial loss" in the table above. We have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 3 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating losses. The recognized net actuarial loss during the three and six months ended June 30, 2017 and 2016 was recorded in our condensed consolidated statements of operations in the following line items: Pension benefits Three months ended June 30, Six months ended June 30, (in thousands) 2017 2016 2017 2016 Cost of operations $ — $ 29,499 $ 954 $ 29,499 Selling, general and administrative expenses — 401 106 401 Other — — 2 — Total $ — $ 29,900 $ 1,062 $ 29,900 We made contributions to our pension and other postretirement benefit plans totaling $5.0 million and $6.4 million during the three and six months ended June 30, 2017 , respectively, as compared to $1.3 million and $2.6 million during the three and six months ended June 30, 2016 , respectively. See Note 23 for the future expected effect of FASB ASU 2017-07 on the presentation of benefit and expense related to our pension and post retirement plans.
Service cost					$ 1,703	$ 13,701
Interest cost					(41,772)	(50,644)
Expected return on plan assets					(61,939)	(68,709)
Amortization of prior service cost					250	307
Mark to market adjustment included in cost of operations	$ 0	$ 29,900	$ 1,062	$ 29,900	24,110	40,210
Net periodic benefit cost (benefit)					$ 5,896	$ 36,153
Pension and Other Postretirement Benefit Contributions	5,000	1,300	6,400	2,600
Pension benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	256	205	530	589
Interest cost	(10,279)	(10,228)	(20,536)	(20,804)
Expected return on plan assets	(14,854)	(15,255)	(29,710)	(30,182)
Amortization of prior service cost	26	111	51	253
Mark to market adjustment included in cost of operations	0	29,900	1,062	29,900
Net periodic benefit cost (benefit)	(4,293)	25,189	(7,531)	21,364
Other benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	4	6	8	12
Interest cost	(140)	(212)	(361)	(423)
Expected return on plan assets	0	0	0	0
Amortization of prior service cost	(816)	0	(1,716)	0
Mark to market adjustment included in cost of operations	0	0	0	0
Net periodic benefit cost (benefit)	(672)	218	(1,347)	435
Cost of operations
Defined Benefit Plan Disclosure [Line Items]
Mark to market adjustment included in cost of operations	0	29,499	954	29,499
Selling, General and Administrative Expenses
Defined Benefit Plan Disclosure [Line Items]
Mark to market adjustment included in cost of operations	0	(401)	106	401
Other Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Mark to market adjustment included in cost of operations	$ 0	$ 0	$ 2	$ 0

Pension Plans and Postretirem88

Pension Plans and Postretirement Benefits - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Mark to market adjustment included in cost of operations	$ 0	$ (29,900)	$ (1,062)	$ (29,900)	$ (24,110)	$ (40,210)
Pension and Other Postretirement Benefit Contributions	5,000	1,300	6,400	2,600
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Mark to market adjustment included in cost of operations	$ 0	$ (29,900)	$ (1,062)	$ (29,900)

Pension Plans and Postretirem89

Pension Plans and Postretirement Benefits Curtailments and Settlements (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Settlements, Benefit Obligation		$ 1,100	$ 400
Canada Q2 Remeasurement			700
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment	$ 0	(29,900)	(1,062)	$ (29,900)	$ (24,110)	$ (40,210)
Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment	$ 0	$ (29,900)	$ (1,062)	$ (29,900)

Contingencies - Additional Info

Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Loss Contingencies [Line Items]
Payments for Legal Settlements	$ 4,200
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	$ (3,243)	$ (1,219)
Standard Product Warranty Accrual, Increase for Warranties Issued			$ (1,900)
ARPA Trial [Member]
Loss Contingencies [Line Items]
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties			$ 2,300

Contingencies ARPA Settlement (

Contingencies ARPA Settlement (Details) $ in Millions	6 Months Ended
	Jun. 30, 2017USD ($)
Loss Contingencies [Line Items]
ARPA post-judgment interest rate	1.00%
ARPA pre-judgment interest [Domain]
Loss Contingencies [Line Items]
Litigation Settlement Interest	$ 4.1
Other Current Liabilities [Member]
Loss Contingencies [Line Items]
Litigation Settlement Interest	$ 3.7

Derivative Financial Instrume92

Derivative Financial Instruments - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Net gains deferred on derivative financial instruments in accumulated other comprehensive income (loss)	$ (1,300,000)	$ 3,500,000
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	$ 223,300,000

Derivative Financial Instrume93

Derivative Financial Instruments - Summary of Derivative Financial Instruments (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Derivatives, Fair Value [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred	$ (1,300,000)	$ 3,500,000
Designated as Hedging Instrument | FX Forward Contracts | Accounts receivable-other
Derivatives, Fair Value [Line Items]
Asset Derivatives	2,992,000		$ 3,805,000
Designated as Hedging Instrument | FX Forward Contracts | Other assets
Derivatives, Fair Value [Line Items]
Asset Derivatives	69,000		665,000
Designated as Hedging Instrument | FX Forward Contracts | Accounts payable
Derivatives, Fair Value [Line Items]
Derivative Liability	5,214,000		1,012,000
Derivatives Not Designated as Hedges | FX Forward Contracts | Accounts receivable-other
Derivatives, Fair Value [Line Items]
Asset Derivatives	28,000		105,000
Derivatives Not Designated as Hedges | FX Forward Contracts | Other assets
Derivatives, Fair Value [Line Items]
Asset Derivatives	7,000		0
Derivatives Not Designated as Hedges | FX Forward Contracts | Accounts payable
Derivatives, Fair Value [Line Items]
Derivative Liability	71,000		403,000
Derivatives Not Designated as Hedges | FX Forward Contracts | Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability	0		$ 7,000
Cash Flow Hedging | Designated as Hedging Instrument | FX Forward Contracts
Derivatives, Fair Value [Line Items]
Notional amount of foreign currency forward contracts	$ 223,300,000

Derivative Financial Instrume94

Derivative Financial Instruments - Schedule of Effect of Derivative Instruments on Statements of Financial Performance (Detail) - FX Forward Contracts - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Designated as Hedging Instrument | Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in other comprehensive income	$ (3,657)	$ 847	$ 2,244	$ 4,057
Designated as Hedging Instrument | Cash Flow Hedging | Revenues
Derivative Instruments, Gain (Loss) [Line Items]
Effective portion of gain (loss) reclassified from accumulated other comprehensive income into earnings	714	1,261	6,002	2,584
Designated as Hedging Instrument | Cash Flow Hedging | Cost of operations
Derivative Instruments, Gain (Loss) [Line Items]
Effective portion of gain (loss) reclassified from accumulated other comprehensive income into earnings	(49)	10	(46)	33
Designated as Hedging Instrument | Cash Flow Hedging | Other-net
Derivative Instruments, Gain (Loss) [Line Items]
Effective portion of gain (loss) reclassified from accumulated other comprehensive income into earnings	885	(578)	492	(620)
Portion of gain (loss) recognized in income that is excluded from effectiveness testing	(113)	1,219	(3,519)	2
Derivatives Not Designated as Hedges | Other-net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in income	(36)	$ (303)	(345)	$ (413)
Other Accounts Receivable [Member] | Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Asset	2,992		2,992		$ 3,805
Other Accounts Receivable [Member] | Derivatives Not Designated as Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Asset	28		28		105
Other Assets [Member] | Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Asset	69		69		665
Other Assets [Member] | Derivatives Not Designated as Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Asset	7		7		0
Other Liabilities [Member] | Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability	60		60		213
Accounts Payable [Member] | Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability	5,214		5,214		1,012
Accounts Payable [Member] | Derivatives Not Designated as Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability	71		71		403
Other Liabilities [Member] | Derivatives Not Designated as Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability	$ 0		$ 0		$ 7

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Available-for-Sale Securities Measured at Fair Value (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	$ 16,539	$ 17,991
Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	7,968	6,734
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	0	2,251
Mutual Fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	1,228	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	0	750
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	7,343	7,104
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	7,343	7,854
Fair Value, Inputs, Level 1 [Member] | Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	0	0
Fair Value, Inputs, Level 1 [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	0	0
Fair Value, Inputs, Level 1 [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	0	0
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	0	750
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	7,343	7,104
Fair Value, Inputs, Level 3 [Member] | Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	0	0
Fair Value, Inputs, Level 3 [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	0	0
Fair Value, Inputs, Level 3 [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	0	0
Fair Value, Inputs, Level 3 [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	0
Fair Value, Inputs, Level 3 [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	0
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	9,196	10,137
Fair Value, Inputs, Level 2 [Member] | Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities measured at fair value	7,968	6,734
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	0	2,251
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	1,228	1,152
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	0
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	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	$ (2,248)	$ 2,940

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Inputs, Level 2 [Member] | FX Forward Contracts
Fair Values Of Financial Instruments [Line Items]
Fair value of foreign currency forward contracts	$ (2,248)	$ 2,940

Subsequent Events Universal Acq

Subsequent Events Universal Acquisition (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Jan. 11, 2017
Acquired Business Annual Sales	$ 80,000,000
Acquisition employee number		$ 460