Babcock & Wilcox Enterprises, I (BW) 10-K 1 Mar 18 2017 Q4 Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 31, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q4
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		44,084,680
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	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues	$ 1,557,735	$ 1,578,263	$ 1,757,295
Costs and expenses:
Cost of operations	1,457,857	1,399,146	1,449,138
Selling, general and administrative expenses	259,799	247,149	239,968
Goodwill impairment charges	86,903	0	0
Restructuring charge	15,447	40,807	14,946
Research and development costs	9,400	10,400	16,500
Losses (gains) on asset disposals, net	15	(32)	14,597
Total costs and expenses	1,829,433	1,697,476	1,735,192
Equity in income (loss) and impairment of investees	(9,867)	16,440	(242)
Operating income (loss)	(281,565)	(102,773)	21,861
Other income (expense):
Interest income	510	810	618
Interest expense	(26,305)	(3,796)	(2,338)
Other – net	(6,839)	(2,380)	64
Total other income (expense)	(32,634)	(5,366)	(1,656)
Income (loss) before income tax expense	(314,199)	(108,139)	20,205
Income tax expense	64,816	6,943	3,671
Income (loss) from continuing operations	(379,015)	(115,082)	16,534
Income (loss) from discontinued operations, net of tax	0	0	2,803
Net income (loss)	(379,015)	(115,082)	19,337
Net income attributable to noncontrolling interest	809	(567)	(196)
Net income (loss) attributable to stockholders	(379,824)	(115,649)	19,141
Amounts attributable to shareholders:
Net income (loss) attributable to stockholders	$ (379,824)	$ (115,649)	$ 19,141
Basic earnings per common share:
Basic earnings (loss) per share - continuing operations	$ (8.09)	$ (2.31)	$ 0.31
Basic earnings (loss) per share - discontinued operations	0	0	0.05
Basic earnings (loss) per share	(8.09)	(2.31)	0.36
Basic earnings (loss) per share - discontinued operations
Diluted earnings (loss) per share - continuing operations	(8.09)	(2.31)	0.30
Diluted earnings per share - discontinued operations	0	0	0.06
Diluted earnings (loss) per share	$ (8.09)	$ (2.31)	$ 0.36
Shares used in the computation of earnings per share:
Basic	46,935	50,129	53,487
Diluted	46,935	50,129	53,709

Condensed Consolidated and Com3

Condensed Consolidated and Combined Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (379,015)	$ (115,082)	$ 19,337
Other comprehensive income (loss):
Currency translation adjustments, net of taxes	16,150	(24,494)	(19,459)
Derivative financial instruments:
Unrealized gains on derivative financial instruments	3,346	2,208	282
Income taxes	142	162	(57)
Unrealized gains on derivative financial instruments, net of taxes	3,204	2,046	339
Derivative financial instrument (gains) losses reclassified into net income	2,503	(3,598)	1,557
Income taxes	234	(568)	424
Reclassification adjustment for (gains) losses included in net income, net of taxes	(2,269)	(3,030)	1,133
Benefit obligations:
Unrealized gains (losses) on benefit obligations	(152)	12,202	462
Income taxes	0	4,510	(57)
Unrealized gains (losses) on benefit obligations, net of taxes	(152)	7,692	519
Amortization of benefit plan costs (benefits)	(2,912)	(254)	1,042
Income taxes	43	(404)	1,237
Amortization of benefit plan costs (benefits), net of taxes	(2,955)	150	(195)
Other:
Reclassification adjustments for (gains) losses included in net income, net of taxes	75	7	(22)
Other comprehensive income (loss)	14,053	(17,629)	(17,685)
Total comprehensive income (loss)	(364,962)	(132,711)	1,652
Comprehensive loss attributable to noncontrolling interest	(778)	(575)	(183)
Comprehensive income (loss) attributable to stockholders	$ (365,740)	$ (133,286)	$ 1,469

Condensed Consolidated and Com4

Condensed Consolidated and Combined Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income (loss)	$ (379,015)	$ (115,082)	$ 19,337
Non-cash items included in net income (loss):
Depreciation and amortization of long-lived assets	40,138	39,583	34,932
Amortization of debt issuance costs and debt discount	6,407	1,244	622
(Income) loss from equity method investees	(8,326)	(16,440)	242
Goodwill impairment charges	(86,903)	0	0
Other than temporary impairment of equity method investment in TBWES	18,193	0	0
Losses on asset disposals and impairments	807	14,938	16,881
Write-off of accrued claims receivable, net	0	0	7,832
Provision for (benefit from) deferred income taxes	50,304	(9,000)	(32,121)
Mark to market losses (gains) and prior service cost amortization for pension and postretirement plans	(11,608)	36,346	40,611
Stock-based compensation, net of associated income taxes	11,813	16,129	7,773
Changes in assets and liabilities, net of effects of acquisitions:
Accounts receivable	9,414	46,755	(54,807)
Dividends from equity method investees	50,134	12,160	20,830
Accrued Insurance Receivable	0	(15,000)	0
Contracts in progress and advance billings on contracts	(24,001)	(13,259)	62,971
Inventories	11,874	2,869	6,060
Income taxes	26,618	22,593	9,275
Accounts payable	(14,664)	4,542	17,863
Accrued and other current liabilities	(12,450)	25,110	11,464
Pension liabilities, accrued postretirement benefits and employee benefits	(44,584)	(46,973)	(2,336)
Other, net	(7,790)	(4,242)	2,970
Net cash from operating activities	(189,833)	2,273	170,399
CASH FLOWS FROM INVESTING ACTIVITIES:
Decrease in restricted cash and cash equivalents	2,259	9,374	6,298
Investment in equity method investees	0	(26,256)	(7,424)
Purchase of property, plant and equipment	(14,278)	(22,450)	(35,397)
Acquisition of business, net of cash acquired	(52,547)	(144,780)	0
Proceeds from sale of equity method investment in a joint venture	0
Purchases of available-for-sale securities	(29,252)	(45,217)	(14,008)
Sales and maturities of available-for-sale securities	35,484	29,846	5,266
Other, net	708	646	(587)
Net cash from investing activities	(62,144)	(180,842)	(45,852)
Cash flows from financing activities:
Common Stock Repurchase from Related Party	(16,674)	0	0
Net transfers from our former Parent			80,589
Shares of our common stock returned to treasury stock	(967)	(78,410)	(25,408)
Debt issuance costs	(15,002)	0	0
Other	(1,082)	(246)	(491)
Net cash from financing activities	206,125	(83,430)	53,610
Effects of exchange rate changes on cash	6,632	(7,306)	(6,407)
Cash flow from continuing operations	(39,220)	(269,305)	171,750
Cash flows from discontinued operations:
Operating cash flows from discontinued operations, net	0	0	(25,194)
Investing cash flows from discontinued operations, net	0	0	(23)
Net cash flows from discontinued operations	0	0	(25,217)
Cash flow from continuing operations	(39,220)	(269,305)	146,533
Cash and equivalents, beginning of period	95,887	365,192	218,659
Cash and equivalents, end of period	56,667	95,887	365,192
US Revolving Credit Facility [Member]
Cash flows from financing activities:
Borrowings under our revolving credit facilities	629,722	205,600	0
Proceeds from (Repayments of) Lines of Credit	(545,222)	(195,800)	0
Second Lien Term Loan [Member]
Cash flows from financing activities:
Proceeds from (Repayments of) Lines of Credit	161,674	0	0
Foreign Revolvers [Member]
Cash flows from financing activities:
Borrowings under our revolving credit facilities	273	5,674	0
Proceeds from (Repayments of) Lines of Credit	$ (6,597)	(20,248)	(1,080)
HMA [Domain]
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sale of equity method investment in a joint venture		$ 18,000	$ 0

Condensed Consolidated and Com5

Condensed Consolidated and Combined Balance Sheet Statement - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
CURRENT ASSETS
Cash and cash equivalents	$ 56,667	$ 95,887
Restricted cash and cash equivalents	25,980	27,770
Accounts receivable - trade, net	291,704	282,347
Accounts receivable - other	78,970	73,756
Contracts in progress	161,220	166,010
Inventories	82,162	85,807
Other current assets	35,554	45,957
Total current assets	732,257	777,534
NONCURRENT ASSETS
Property, plant and equipment - gross	355,505	332,537
Accumulated depreciation	213,574	198,900
Net property, plant and equipment	141,931	133,637
Goodwill	204,398	267,395
Deferred income taxes	97,826	163,388
Investments in unconsolidated affiliates	43,278	98,682
Intangible assets	76,780	71,039
Other assets	25,759	17,468
Total assets	1,322,229	1,529,143
CURRENT LIABILITIES
Foreign revolving credit facilities	9,173	14,241
Revolving debt	103,473	24,041
Accounts payable	225,234	220,737
Accrued employee benefits	30,153	35,497
Advance billings on contracts	181,070	210,642
Accrued warranty expense	39,020	40,467
Other accrued liabilities	99,536	95,954
Total current liabilities	744,327	617,538
NONCURRENT LIABILITIES
United States revolving credit facility	94,300	9,800
Pension and other accumulated postretirement benefit liabilities	256,390	301,259
Other noncurrent liabilities	36,509	39,595
Total liabilities	1,131,526	968,192
Common stock, par value $0.01 per share, authorized 200,000 shares; issued 44,065 and 48,688 shares at December 31, 2017 and 2016, respectively	499	544
Capital in excess of par value	800,968	806,589
Treasury Stock	(104,785)	(103,818)
Retained deficit	(492,150)	(114,684)
Accumulated other comprehensive loss	(22,429)	(36,482)
Stockholders' equity attributable to shareholders	182,103	552,149
Noncontrolling interest	8,600	8,802
Total stockholders' equity	190,703	560,951
Total liabilities and stockholders' equity	1,322,229	1,529,143
Second Lien Term Loan [Member]
CURRENT LIABILITIES
Revolving debt	$ 160,141	$ 0

Condensed Consolidated and Com6

Condensed Consolidated and Combined Balance Sheet Equity Section - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Common Stock, Par Value	$ 0.01	$ 0.01
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares Issued and Outstanding	48,871,997	48,698,385
Treasury Stock, Shares	5,674,564	5,594,147

Condensed Consolidated and Com7

Condensed Consolidated and Combined Statement of Stockholders' Equity Statement - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Former Parent Investment [Member]	Noncontrolling Interest [Member]
Common Stock, Shares, Issued		0
Shareholder's Equity	$ 687,437	$ 0	$ 0	$ 0	$ 0	$ 10,374	$ 676,036	$ 1,027
Shareholder's Equity	748,427	$ 540	790,464	(25,408)	965	(18,853)	0	719
Net income (loss)	19,337				965		18,176	196
Currency translation adjustments, net of taxes	(19,459)					(19,446)		(13)
Currency translation adjustment	(19,459)
Derivative financial instruments	1,472					1,472
Defined benefit obligation	324					324
Available-for-sale investments	(22)					(22)
Stock-based compensation		137,000
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	6,652	$ 17	7,772	(1,143)			6
Repurchased shares		(1,376,000)
Repurchased shares, value	(24,279)	$ (14)		(24,265)
Dividends to noncontrolling interests	(491)							(491)
Net transfers from Parent	125,295						125,295
Distribution of Nuclear Energy segment to former Parent	(47,839)					(11,555)	(36,284)
Reclassification of former Parent investment to capital in excess of par value and common stock		53,720,000
Reclassification of former Parent investment to capital ine xcess of par value and common stock, value	0	$ 537	782,692				(783,229)
Shareholder's Equity - Ending Balance at Dec. 31, 2015	748,427	$ 540	790,464	(25,408)	965	(18,853)	0	719
Common Stock, Shares, Issued		52,481,000
Shareholder's Equity	748,427	$ 540	790,464	(25,408)	965	(18,853)	0	719
Shareholder's Equity	560,951	$ 544	806,589	(103,818)	(114,684)	(36,482)	0	8,802
Net income (loss)	(115,082)				(115,649)			567
Currency translation adjustments, net of taxes	(24,494)					(24,494)		8
Currency translation adjustment	(24,486)
Derivative financial instruments	(984)					(984)
SPIG Acquisition	7,754							7,754
Defined benefit obligation	7,842					7,842
Available-for-sale investments	7					7
Stock-based compensation		423,000
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	13,440	$ 46	16,125	(2,731)
Repurchased shares		(4,216,000)
Repurchased shares, value	(75,721)	$ (42)		(75,679)
Dividends to noncontrolling interests	(246)							(246)
Shareholder's Equity - Ending Balance at Dec. 31, 2016	$ 560,951	$ 544	806,589	(103,818)	(114,684)	(36,482)	0	8,802
Common Stock, Shares, Issued	48,698,385	48,688,000
Shareholder's Equity	$ 560,951	$ 544	806,589	(103,818)	(114,684)	(36,482)	0	8,802
Shareholder's Equity	190,703	$ 499	800,968	(104,785)	(492,150)	(22,429)	0	8,600
Net income (loss)	(379,015)				(379,824)			809
Currency translation adjustments, net of taxes	16,150							(31)
Currency translation adjustment	16,119
Derivative financial instruments	935					935
Defined benefit obligation	(3,107)					(3,107)
Available-for-sale investments	75					75
Stock-based compensation		212,000
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	12,399	$ 3	11,005	(967)	2,358
Repurchased shares		(4,834,822)
Repurchased shares, value	(16,674)	$ (48)	16,626	0
Dividends to noncontrolling interests	(980)							(980)
Shareholder's Equity - Ending Balance at Dec. 31, 2017	$ 190,703	$ 499	800,968	(104,785)	(492,150)	(22,429)	0	8,600
Common Stock, Shares, Issued	48,871,997	44,065,000
Shareholder's Equity	$ 190,703	$ 499	$ 800,968	$ (104,785)	$ (492,150)	$ (22,429)	$ 0	$ 8,600

Second Lien Term Loan Facility

Second Lien Term Loan Facility Statement - USD ($) shares in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Aug. 07, 2017
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	6.90%		6.90%			18.00%
Common Stock Repurchase from Related Party			$ (16,674,000)	$ 0	$ 0
Debt Instrument, Unamortized Discount						$ 35,743,000
Debt Instrument, Unamortized Discount (Premium), Net						34,000,000
Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	465700000.00%	255400000.00%	465700000.00%
Amortization of Debt Issuance Costs and Discounts	$ 2,131,000	$ 1,095,000
Second Lien Term Loan Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity						$ 175,900,000
Debt Instrument, Interest Rate, Effective Percentage	0.00%		0.00%			12.00%
Treasury Stock, Common, Shares						4.8
Repurchased shares percentage						0.00%
Term Loan Facility, Additional Borrowings						$ 20,000,000
Treasury Stock, Common, Value						$ 50,900,000

Second Lien Term Loan Facility9

Second Lien Term Loan Facility Narrative (Details) $ in Thousands, shares in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	6.90%
Common Stock Repurchase from Related Party	$ (16,674)
Revolving debt	$ 103,473
Second Lien Term Loan Facility [Member]
Debt Instrument [Line Items]
Premium on voluntary prepayments made in the second year	0.00%
Debt Instrument, Interest Rate, Effective Percentage	0.00%
Debt Instrument, Fee	.005
Premium on voluntary prepayments in the third year	0.00%
Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Revolving debt	$ 160,141

Second Lien Term Loan Facilit10

Second Lien Term Loan Facility Carrying value of Second Lien Term Loan Facility $ in Thousands	Aug. 07, 2017USD ($)
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount	$ 35,743
Second Lien Term Loan Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 195,884

Leases and Debt Obligations Sta

Leases and Debt Obligations Statement - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Leased Assets [Line Items]
Operating Leases, Future Minimum Payments Due	$ 2,258	$ 2,741	$ 3,553	$ 5,100	$ 6,814	$ 3,337

Leases and Debt Obligations Ope

Leases and Debt Obligations Operating leases (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Leases [Abstract]
Operating Leases, Rent Expense, Net	$ 10.5	$ 8.3	$ 13.5

Leases and Debt Obligations Deb

Leases and Debt Obligations Debt obligations $ in Thousands	Dec. 31, 2017USD ($)
Debt Instrument [Line Items]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	$ 9,173
Long-term Debt, Maturities, Repayments of Principal in Year Three	$ 290,184

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 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, net of noncontrolling interest: Year Ended December 31, (in thousands, except per share amounts) 2017 2016 2015 Income (loss) from continuing operations $ (379,824 ) (115,649 ) $ 16,338 Income (loss) from discontinued operations, net of tax — — 2,803 Net income (loss) attributable to shareholders $ (379,824 ) $ (115,649 ) $ 19,141 Weighted average shares used to calculate basic earnings per share 46,935 50,129 53,487 Dilutive effect of stock options, restricted stock and performance shares — — 222 Weighted average shares used to calculate diluted earnings per share 46,935 50,129 53,709 Basic earnings (loss) per share: Continuing operations $ (8.09 ) $ (2.31 ) $ 0.31 Discontinued operations — — 0.05 Basic earnings (loss) per share: $ (8.09 ) $ (2.31 ) $ 0.36 Diluted earnings (loss) per share: Continuing operations (8.09 ) (2.31 ) 0.30 Discontinued operations — — 0.06 Diluted earnings (loss) per share: $ (8.09 ) $ (2.31 ) $ 0.36 Because we incurred a net loss in the years ended December 31, 2017 and 2016 , basic and diluted shares are the same. If we had net income in the years ended December 31, 2017 and 2016 , diluted shares would include an additional 0.4 million and 0.5 million shares, respectively. We excluded 2.0 million , 3.4 million and 1.3 million shares related to stock options from the diluted share calculation for the years ended December 31, 2017 , 2016 and 2015 , respectively, because their effect would have been anti-dilutive.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2017
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Segment Reporting Disclosure [Text Block]	Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 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: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 The segment information presented in the table above reflects the product line revenues that are reviewed by each segment's manager. These gross product line revenues exclude eliminations of revenues generated from sales to other segments or to other product lines within the segment. The primary component of the Power segment elimination is revenue associated with construction services. Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 We do not separately identify or report our Company's assets by segment as the majority of our assets are shared by the Power and Renewable segments. Additionally, our chief operating decision maker does not consider assets by segment to be a critical measure by which performance is measured. Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 (1) We allocate geographic revenues based on the location of the customer's operations. Year Ended December 31, (in thousands) 2017 2016 2015 NET PROPERTY, PLANT AND EQUIPMENT United States $ 79,681 $ 75,368 $ 88,840 Mexico 26,503 22,594 24,643 China 13,373 13,460 13,956 United Kingdom 6,604 6,337 8,070 Denmark 7,953 6,749 6,265 Aggregate of all other countries, each with less than $5 million of net property, plant and equipment 7,817 9,129 3,943 $ 141,931 $ 133,637 $ 145,717 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 NOTE 4 – 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: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 The segment information presented in the table above reflects the product line revenues that are reviewed by each segment's manager. These gross product line revenues exclude eliminations of revenues generated from sales to other segments or to other product lines within the segment. The primary component of the Power segment elimination is revenue associated with construction services. Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 We do not separately identify or report our Company's assets by segment as the majority of our assets are shared by the Power and Renewable segments. Additionally, our chief operating decision maker does not consider assets by segment to be a critical measure by which performance is measured. Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 (1) We allocate geographic revenues based on the location of the customer's operations. Year Ended December 31, (in thousands) 2017 2016 2015 NET PROPERTY, PLANT AND EQUIPMENT United States $ 79,681 $ 75,368 $ 88,840 Mexico 26,503 22,594 24,643 China 13,373 13,460 13,956 United Kingdom 6,604 6,337 8,070 Denmark 7,953 6,749 6,265 Aggregate of all other countries, each with less than $5 million of net property, plant and equipment 7,817 9,129 3,943 $ 141,931 $ 133,637 $ 145,717

Restructuring Activities and Sp

Restructuring Activities and Spin Transaction Costs Restructuring Activities and Spin-Off Transaction Costs (Notes)	12 Months Ended
	Dec. 31, 2017
Restructuring Activities and Spin-Off Transaction Costs [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	Restructuring liabilities Restructuring liabilities are included in other accrued liabilities on our consolidated balance sheets. Activity related to the restructuring liabilities is as follows: Year ended December 31, (in thousands) 2017 2016 Balance at beginning of period $ 2,253 $ 740 Restructuring expense 13,923 21,939 Payments (13,857 ) (20,426 ) Balance at December 31 $ 2,319 $ 2,253 Restructuring liabilities are included in other accrued liabilities on our consolidated balance sheets. Activity related to the restructuring liabilities is as follows: Year ended December 31, (in thousands) 2017 2016 Balance at beginning of period $ 2,253 $ 740 Restructuring expense 13,923 21,939 Payments (13,857 ) (20,426 ) Balance at December 31 $ 2,319 $ 2,253 Accrued restructuring liabilities at December 31, 2017 and 2016 relate primarily to employee termination benefits. Excluded from restructuring expense in the table above are non-cash restructuring charges that did not impact the accrued restructuring liability. In the years ended December 31, 2017 and 2016, we recognized $0.3 million and $15.0 million , respectively, in non-cash restructuring expense related to losses (gains) on the disposals of long-lived assets. 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 years ended December 31, 2017 and 2016, we recognized spin-off costs of $1.2 million and $3.8 million , respectively. During 2017, we disbursed $1.9 million of the accrued retention awards. 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 years ended December 31, 2017 and 2016, we recognized spin-off costs of $1.2 million and $3.8 million , respectively. During 2017, we disbursed $1.9 million of the accrued retention awards.

Contracts and Revenue Recogniti

Contracts and Revenue Recognition (Notes)	12 Months Ended
	Dec. 31, 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 contract, 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 years ended December 31, 2017 and 2016 and 2015 , 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: Year Ended December 31, (in thousands) 2017 2016 2015 Increases in estimates for percentage-of-completion contracts $ 21,638 $ 42,368 $ 36,653 Decreases in estimates for percentage-of-completion contracts (174,906 ) (149,169 ) (36,235 ) Net changes in estimates for percentage-of-completion contracts $ (153,268 ) $ (106,801 ) $ 418 We had four renewable energy projects in Europe that were loss contracts at December 31, 2016 . During 2017, two additional renewable energy projects in Europe became loss contracts. In the years ended December 31, 2017 and December 31, 2016 , we recorded $158.5 million and $141.1 million , respectively, in net losses resulting from changes in the estimated revenues and costs to complete certain European renewable energy contracts, of which $34.7 million and $98.1 million were recorded in the three months ended December 31, 2017 and 2016 , respectively. These changes in estimates in the years ended December 31, 2017 and December 31, 2016 included an increase in our estimate of anticipated liquidated damages that reduced revenue associated with these six projects of $41.3 million and $35.8 million , respectively, of which $14.3 million and $35.8 million were recorded in the three months ended December 31, 2017 and December 31, 2016 , respectively. The total anticipated liquidated damages associated with these six projects was $77.1 million and $35.8 million at December 31, 2017 and December 31, 2016 , respectively. The charges recorded in the twelve months ended December 31, 2017 were due to revisions in the estimated revenues and costs at completion during the period, primarily as a result of (a) structural steel design issues on the second, fourth and fifth projects (discussed further below) including the anticipated schedule impact, (b) scheduling delays and (c) shortcomings in our subcontractors' estimated productivity. Also included in the charges recorded in the twelve months ended December 31, 2017 were corrections that reduced (increased) estimated contract losses at completion by $1.0 million relating to the three months ended December 31, 2016. Management determined this amount was immaterial to the consolidated financial statements in the previous year. As of December 31, 2017 , the status of these six loss contracts was as follows: The first project became a loss contract in the second quarter of 2016. As of December 31, 2017 , this project is approximately 98% 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 are expected to be completed during the second quarter of 2018. During the year ended December 31, 2017 , we recognized additional contract losses of $20.8 million on the project as a result of differences in actual and estimated costs and schedule delays, $5.8 million of which was recorded in the three months ended December 31, 2017 . Our estimate at completion as of December 31, 2017 includes $9.6 million of total expected liquidated damages. As of December 31, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $1.6 million . In the year ended December 31, 2016 , we recognized charges of $50.3 million (net of accrued insurance proceeds), and as of December 31, 2016 , this project had $6.4 million of accrued losses and was 88% complete. The second project became a loss contract in the fourth quarter of 2016. As of December 31, 2017 , this contract was approximately 81% complete, and we expect construction will be completed on this project in mid 2018. During the year ended December 31, 2017 , we recognized contract losses of $47.8 million on this project as a result of changes in construction cost estimates and schedule delays, $12.4 million of which was recorded in the three months ended December 31, 2017 . Our estimate at completion as of December 31, 2017 includes $20.1 million of total expected liquidated damages due to schedule delays. Our estimate at completion as of December 31, 2017 also includes contractual bonus opportunities for guaranteed higher power output (discussed further below). As of December 31, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $12.8 million . In the year ended December 31, 2016 , we recognized charges of $28.1 million , and as of December 31, 2016, this project had $5.1 million of accrued losses and was 67% complete. The third project became a loss contract in the fourth quarter of 2016. As of December 31, 2017 , this contract was approximately 98% 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 are expected to be completed during the first quarter of 2018. During the year ended December 31, 2017 , we recognized additional contract losses of $10.2 million as a result of changes in the estimated costs at completion, $3.0 million of which was recorded in the three months ended December 31, 2017 . Our estimate at completion as of December 31, 2017 includes $7.1 million of total expected liquidated damages due to schedule delays. As of December 31, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $0.7 million . In the year ended December 31, 2016 , we recognized charges of $30.1 million , and as of December 31, 2016, this project had $3.9 million of accrued losses and was 82% complete. The fourth project became a loss contract in the fourth quarter of 2016. As of December 31, 2017 , this contract was approximately 85% complete, and we expect construction will be completed on this project in mid 2018. During the year ended December 31, 2017 , we revised our estimated revenue and costs at completion for this loss contract, which resulted in contract losses of $26.0 million , $8.6 million of which was recorded in the three months ended December 31, 2017 . Our estimate at completion as of December 31, 2017 includes $13.7 million of total expected liquidated damages due to schedule delays. Our estimate at completion as of December 31, 2017 also includes contractual bonus opportunities for guaranteed higher power output (discussed further below). The changes in the status of this project in 2017 were primarily attributable to changes in the estimated costs at completion and an increase estimated liquidated damages. As of December 31, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $4.7 million . In the year ended December 31, 2016 , we recognized charges of $16.4 million , and as of December 31, 2016, this project had $1.6 million of accrued losses and was 61% complete. The fifth project became a loss contract in the second quarter of 2017. As of December 31, 2017 , this contract was approximately 64% complete, and we expect construction will be completed on this project in late 2018. During the year ended December 31, 2017 , we revised our estimated revenue and costs at completion for this loss contract, which resulted in additional contract losses of $40.2 million , $4.9 million of which was recorded in the three months ended December 31, 2017 . The change in the status of this project in 2017 was primarily attributable to changes in the estimated costs at completion and schedule delays. Our estimate at completion as of December 31, 2017 includes $20.0 million of total expected liquidated damages due to schedule delays. As of December 31, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $14.3 million . Further, in late February 2018, we became aware that our partner responsible for civil works on this project would be filing for administration in the United Kingdom (similar to bankruptcy protection in the United States). While we are still evaluating the effect on us, we may assume all of their remaining scope on this project. Our preliminary estimate of costs to complete their remaining scope is up to $10 million. We will pursue multiple paths to recover any additional costs we incur as a result of our partner filing for administration, including a performance bond posted by our partner. The sixth project became a loss contract in the second quarter of 2017. As of December 31, 2017 , this contract was approximately 76% complete, and we expect construction will be completed on this project in the second half of 2018. During the year ended December 31, 2017 , we revised our estimated revenue and costs at completion for this loss contract, which resulted in additional contract losses of $18.5 million . There was no significant change in estimated revenue of costs at completion on this project in the three months ended December 31, 2017 . Our estimate at completion as of December 31, 2017 includes $6.7 million of total expected liquidated damages due to schedule delays. The change in the status of this project in 2017 was primarily attributable to changes in the estimated costs at completion and schedule delays. As of December 31, 2017 , the reserve for estimated contract losses recorded in "other accrued liabilities" in our consolidated balance sheet was $2.5 million . In September 2017, we identified the failure of a structural steel beam on the fifth project, which stopped work in the boiler building and other areas pending corrective actions to stabilize the structure that are expected to be complete in the first half of 2018. The engineering, design and manufacturing of the steel structure were the responsibility of our subcontractors. A similar design was also used on the second and fourth projects, and although no structural failure occurred on these two other projects, work was also stopped in certain restricted areas while we added reinforcement to the structures, which also resulted in delays that lasted until late January 2018. The total costs related to the structural steel issues on these three projects, including project delays, are estimated to be approximately $42 million , which is included in the December 31, 2017 estimated losses at completion for these three projects. Also during the third quarter of 2017, we adjusted the design of three renewable facilities to increase the guaranteed power output, which will allow us to achieve contractual bonus opportunities for the higher output. In the fourth quarter of 2017, we obtained agreement from certain customers to increase the value of these bonus opportunities and to provide partial relief on liquidated damages. The bonus opportunities and liquidated damages relief increased the estimated selling price of the three contracts by approximately $19 million in total ( $4 million in the three months ended December 31, 2017 ), and this positive change in estimated cost to complete was fully recognized in 2017 because each were loss projects. During the years ended December 31, 2017 and 2016 , we recognized losses of $2.5 million and $14.2 million , respectively, on our other renewable energy projects that are not loss contracts. Accrued liquidated damages associated with these projects was $9.0 million at December 31, 2016 . 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 December 31, 2017 . The insurance recovery represents the full amount available under the insurance policy, and is recorded in accounts receivable - other in our consolidated balance sheet at December 31, 2017 and 2016 . The following represent the components of our contracts in progress and advance billings on contracts included in our consolidated balance sheets: December 31, (in thousands) 2017 2016 Included in contracts in progress: Costs incurred less costs of revenue recognized $ 80,645 $ 96,210 Revenues recognized less billings to customers 80,575 69,800 Contracts in progress $ 161,220 $ 166,010 Included in advance billings on contracts: Billings to customers less revenues recognized $ 177,953 $ 199,480 Costs of revenue recognized less cost incurred 3,117 11,162 Advance billings on contracts $ 181,070 $ 210,642 The following amounts represent retainage on contracts: December 31, (in thousands) 2017 2016 Retainage expected to be collected within one year $ 14,572 $ 18,843 Retainage expected to be collected after one year 6,112 4,583 Total retainage $ 20,684 $ 23,426 We have included retainage expected to be collected in 2018 in "accounts receivable – trade, net." Retainage expected to be collected after one year are included in "other assets." Of the long-term retainage at December 31, 2017 , we anticipate collecting $4.3 million , $1.6 million and $0.2 million in 2019, 2020 and 2021, respectively.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 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) December 31, 2017 December 31, 2016 Held by foreign entities $ 54,274 $ 94,415 Held by United States entities 2,393 1,472 Cash and cash equivalents $ 56,667 $ 95,887 Reinsurance reserve requirements $ 21,061 $ 21,189 Restricted foreign accounts 4,919 6,581 Restricted cash and cash equivalents $ 25,980 $ 27,770

Inventories (Notes)

Inventories (Notes)	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Text Block]	NOTE 13 – INVENTORIES The components of inventories are as follows: (in thousands) December 31, 2017 December 31, 2016 Raw materials and supplies $ 60,708 $ 61,630 Work in progress 7,867 6,803 Finished goods 13,587 17,374 Total inventories $ 82,162 $ 85,807

INTANGIBLE ASSETS (Notes)

INTANGIBLE ASSETS (Notes)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	INTANGIBLE ASSETS Our intangible assets are as follows: (in thousands) December 31, 2017 December 31, 2016 Definite-lived intangible assets Customer relationships $ 59,794 $ 47,892 Unpatented technology 20,160 18,461 Patented technology 6,542 2,499 Tradename 22,951 18,774 Backlog 30,160 28,170 All other 7,611 7,430 Gross value of definite-lived intangible assets 147,218 123,226 Customer relationships amortization (23,434 ) (17,519 ) Unpatented technology amortization (5,013 ) (2,864 ) Patented technology amortization (2,213 ) (1,532 ) Tradename amortization (5,097 ) (3,826 ) Acquired backlog amortization (28,695 ) (21,776 ) All other amortization (7,291 ) (5,974 ) Accumulated amortization (71,743 ) (53,491 ) Net definite-lived intangible assets $ 75,475 $ 69,735 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: Twelve months ended December 31, (in thousands) 2017 2016 Balance at beginning of period $ 71,039 $ 37,844 Business acquisitions 19,500 55,438 Amortization expense (18,252 ) (19,923 ) Currency translation adjustments and other 4,493 (2,320 ) Balance at end of the period $ 76,780 $ 71,039 The January 11, 2017 acquisition of Universal resulted in an increase in our intangible asset amortization expense during the year ended December 31, 2017 of $3.1 million . The July 1, 2016 acquisition of SPIG, S.p.A. resulted in a $9.1 million and $13.3 million increase in our intangible asset amortization expense during the year ended December 31, 2017 and six months ended December 31, 2016 , respectively. Amortization of intangible assets is included in cost of operations in our consolidated statement of operations, but it is not allocated to segment results. Estimated future intangible asset amortization expense is as follows (in thousands): Year ending Amortization expense December 31, 2018 $ 12,423 December 31, 2019 $ 10,371 December 31, 2020 $ 9,077 December 31, 2021 $ 8,817 December 31, 2022 $ 7,244 Thereafter $ 27,543

Property, Plant and Equipment (

Property, Plant and Equipment (Notes)	12 Months Ended
	Dec. 31, 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) December 31, 2017 December 31, 2016 Land $ 8,859 $ 6,348 Buildings 122,369 114,322 Machinery and equipment 217,791 189,489 Property under construction 6,486 22,378 355,505 332,537 Less accumulated depreciation 213,574 198,900 Net property, plant and equipment $ 141,931 $ 133,637

Goodwill Goodwill by Segment (N

Goodwill Goodwill by Segment (Notes)	12 Months Ended
	Dec. 31, 2017
Goodwill [Line Items]
Goodwill Disclosure [Text Block]	For the remaining four reporting units where impairment was not indicated at September 30, 2017, the goodwill balances at September 30, 2017 (and October 1, 2017) and the Step 1 goodwill impairment test headroom (the estimated fair value less the carrying value) are as follows: Power Segment Industrial Segment (in millions) Power Construction MEGTEC Universal Reporting unit headroom 60% 98% 12% 18% Goodwill balance $38.5 $8.9 $104.3 $14.4 NOTE 15 – GOODWILL The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2015 $ 47,137 $ 49,624 $ 104,308 $ 201,069 Increase resulting from SPIG acquisition — — 69,862 69,862 Purchase price adjustment - SPIG acquisition — — 2,539 2,539 Currency translation adjustments (917 ) (1,189 ) (3,969 ) (6,075 ) Balance at December 31, 2016 46,220 48,435 172,740 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Impairment charges (1) — (49,965 ) (36,938 ) (86,903 ) Currency translation adjustments 1,150 1,530 6,813 9,493 Balance at December 31, 2017 $ 47,370 $ — $ 157,028 $ 204,398 (1) Prior to September 30, 2017, we had not recorded any goodwill impairment charges. Our annual goodwill impairment assessment is performed on October 1 of each year (the "annual assessment" date); however, events during 2017 have required two interim assessments of all six of our reporting units. In the second quarter of 2017, significant charges in our Renewable segment were considered to be a triggering event for the interim assessment as of June 30, 2017, which did not indicate impairment. During the third quarter of 2017, our market capitalization significantly decreased to below our equity value, which was considered to be a trigger for a second interim assessment. Additionally, the forecast was reduced for our SPIG reporting unit based on a change in the market strategy implemented by the new segment management to focus on core geographies and products, which we considered to be another triggering event for an interim assessment during the third quarter of 2017. The second interim assessment as of September 30, 2017 indicated impairment for our Renewable and SPIG reporting units as described below. Our 2017 annual goodwill impairment test as of October 1, 2017 did not indicate additional impairment. Assessing goodwill for impairment involves a two step test. Step 1 of the test compares the fair value of a reporting unit with its carrying amount, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, the second step of the test is performed to measure the amount of the impairment loss, if any. Step 2 of the test compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill, and impairment is measured as the excess of the carrying value over the implied value of goodwill. 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 using 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 20% to 10% weighting of a market approach using multiples of revenue and EBITDA from recent, similar business combinations. We primarily attributed the significant decline in our market capitalization in the third quarter of 2017 to the announcement of significant charges in the Renewable reporting unit. Accordingly, we increased the discount rate applied to future projected cash flows from 15.0% at June 30, 2017 to 23.5% at September 30, 2017. As a result of the increase in the discount rate and an increase in the carrying value of the reporting unit, impairment was indicated at September 30, 2017, which measured $50.0 million ( $48.9 million net of tax), the full carrying value. Other long-lived assets in the reporting unit were not impaired. For our SPIG reporting unit, which is included in our Industrial segment, the Step 1 also indicated impairment at September 30, 2017. At June 30, 2017 and October 1, 2016, the fair value exceeded the carrying value by less than 1% and 5% , respectively. At September 30, 2017, the independently obtained fair value estimates decreased under both the income and market valuation approaches due to a short-term decrease in profitability attributable to specific current contracts and changes in SPIG's market strategy introduced by segment management during the third quarter. The discount rate applied to future projected cash flows was 14.0% and 12.5% at each of the September 30, 2017 and June 30, 2017 interim tests, respectively. Step 2 of the impairment test at September 30, 2017 measured $36.9 million of impairment (with no income tax impact). The SPIG reporting unit has $38.3 million of goodwill remaining after the September 30, 2017 impairment charge. Our 2017 annual goodwill impairment test as of October 1, 2017 utilized the same assumptions and inputs as the test we performed at September 30, 2017, and it did not indicate additional impairment. Other long-lived assets in the reporting unit were not impaired. For the remaining four reporting units where impairment was not indicated at September 30, 2017, the goodwill balances at September 30, 2017 (and October 1, 2017) and the Step 1 goodwill impairment test headroom (the estimated fair value less the carrying value) are as follows: Power Segment Industrial Segment (in millions) Power Construction MEGTEC Universal Reporting unit headroom 60% 98% 12% 18% Goodwill balance $38.5 $8.9 $104.3 $14.4 The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2015 $ 47,137 $ 49,624 $ 104,308 $ 201,069 Increase resulting from SPIG acquisition — — 69,862 69,862 Purchase price adjustment - SPIG acquisition — — 2,539 2,539 Currency translation adjustments (917 ) (1,189 ) (3,969 ) (6,075 ) Balance at December 31, 2016 46,220 48,435 172,740 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Impairment charges (1) — (49,965 ) (36,938 ) (86,903 ) Currency translation adjustments 1,150 1,530 6,813 9,493 Balance at December 31, 2017 $ 47,370 $ — $ 157,028 $ 204,398

Supplemental Cash Flow Informat

Supplemental Cash Flow Information Income Taxes Paid (Notes)	12 Months Ended
	Dec. 31, 2017
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	During the twelve months ended December 31, 2017 , 2016 and 2015 , we recognized the following non-cash activity in our consolidated financial statements: (in thousands) 2017 2016 2015 Accrued capital expenditures in accounts payable $ 1,383 $ 2,751 $ 568 Accreted interest expense on our second lien term loan facility $ 3,226 $ — $ — During the years ended December 31, 2017 , 2016 and 2015 we recognized the following cash activity in our consolidated financial statements: (in thousands) 2017 2016 2015 Income tax payments (refunds), net $ (10,889 ) $ 10,781 $ 15,008 Interest payments on our United States revolving credit facility $ 4,909 $ 425 $ — Interest payments on our second lien term loan facility $ 7,044 $ — $ — During the years ended December 31, 2017 , 2016 and 2015 , interest expense in our consolidated financial statements consisted of the following components: (in thousands) 2017 2016 2015 Components associated with borrowings from: United States revolving credit facility $ 5,051 $ 1,669 $ 1,059 Second lien term loan facility 7,211 — — Foreign revolving credit facilities 1,021 847 148 13,283 2,516 1,207 Components associated with amortization or accretion of: United States revolving credit facility deferred financing fees 6,270 1,244 1,131 Second lien term loan facility deferred financing fees and discount 3,226 — — 9,496 1,244 1,131 Other interest expense 3,526 36 — Total interest expense $ 26,305 $ 3,796 $ 2,338 In the year ended December 31, 2017 , other interest expense in the table above is primarily attributable to the $3.0 million of interest expense associated with the ARPA litigation settlement (see Note 21 ). Interest expense included in our consolidated and combined statement of operations for the year ended December 31, 2015 has been corrected to reclassify $1.3 million of interest expense from "other - net" to "interest expense."

Warranty (Notes)

Warranty (Notes)	12 Months Ended
	Dec. 31, 2017
Schedule of Product Warranty Liability [Table Text Block]	hanges in the carrying amount of our accrued warranty expense are as follows: Year Ended December 31, (in thousands) 2017 2016 2015 Balance at beginning of period $ 40,467 $ 39,847 $ 37,735 Additions 23,161 22,472 19,310 Expirations and other changes (13,887 ) (10,855 ) (982 ) Increases attributable to business combinations 1,060 918 — Payments (14,110 ) (11,089 ) (15,215 ) Translation and other 2,329 (826 ) (1,001 ) Balance at end of period $ 39,020 $ 40,467 $ 39,847 During the years ended December 31, 2017 and 2016, our Power segment reduced its accrued warranty expense by $9.1 million and $4.4 million , respectively, to reflect the expiration of warranties, and updated its estimated warranty accrual rate to reflect its warranty claims experience and current contractual warranty obligations. Additions to the warranty accrual include specific provisions on industrial steam contracts totaling $7.9 million and $2.1 million during the years ended December 31, 2017 and 2016, respectively.

Pension Plans and Postretiremen

Pension Plans and Postretirement Benefits	12 Months Ended
	Dec. 31, 2017
Compensation and Retirement Disclosure [Abstract]
Defined Benefit Plan, Description of Settlements and Curtailments	PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS We have historically provided defined benefit retirement benefits to domestic employees under the Retirement Plan for Employees of Babcock & Wilcox Commercial Operations (the "Company Plan"), a noncontributory plan. As of 2006, the Company Plan was closed to new salaried plan entrants. Effective December 31, 2015, benefit accruals for those salaried employees covered by, and continuing to accrue service and salary adjusted benefits under the Company Plan will cease. Furthermore, beginning on January 1, 2016, we began making service-based, cash contributions to a defined contribution plan for those employees impacted by the plan freeze. Effective January 1, 2012, a defined contribution component was adopted applicable to Babcock & Wilcox Canada, Ltd. (the "Canadian Plans"). Any employee with less than two years of continuous service as of December 31, 2011 was required to enroll in the defined contribution component of the Canadian Plans as of January 1, 2012 or upon the completion of 6 months of continuous service, whichever is later. These and future employees will not be eligible to enroll in the defined benefit component of the Canadian Plans. In 2014, benefit accruals under certain hourly Canadian pension plans were ceased with an effective date of January 1, 2015. As part of the spin-off transaction, we split the Canadian defined benefit plans from BWC, which was completed in 2017. We did not present these plans as multi-employer plans because our portion was separately identifiable and we were able to assess the assets, liabilities and periodic expense in the same manner as if it were a separate plan in each period. We do not provide retirement benefits to certain non-resident alien employees of foreign subsidiaries. Retirement benefits for salaried employees who accrue benefits in a defined benefit plan are based on final average compensation and years of service, while benefits for hourly paid employees are based on a flat benefit rate and years of service. Our funding policy is to fund the plans as recommended by the respective plan actuaries and in accordance with the Employee Retirement Income Security Act of 1974, as amended, or other applicable law. Funding provisions under the Pension Protection Act accelerate funding requirements to ensure full funding of benefits accrued. We make available other benefits which include postretirement health care and life insurance benefits to certain salaried and union retirees based on their union contracts, and on a limited basis, to future retirees. Obligations and funded status Pension Benefits Year Ended December 31, Other Postretirement Benefits Year Ended December 31, (in thousands) 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of period $ 1,211,720 $ 1,205,163 $ 11,907 $ 31,889 Service cost 789 1,680 15 23 Interest cost 41,113 40,875 319 897 Plan participants’ contributions — — 219 574 Curtailments — 266 — — Settlements 509 1,453 — — Amendments — 231 — (10,801 ) Actuarial loss (gain) 73,403 41,957 (141 ) (7,162 ) Loss (gain) due to transfer — 3,641 — — Foreign currency exchange rate changes 6,222 (5,099 ) 126 50 Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Benefit obligation at end of period $ 1,254,802 $ 1,211,720 $ 11,029 $ 11,907 Change in plan assets: Fair value of plan assets at beginning of period $ 922,868 $ 923,030 $ — $ — Actual return on plan assets 149,449 76,570 — — Employer contribution 17,307 3,986 1,197 2,989 Plan participants' contributions — — 219 574 Transfers — 2,744 — — Foreign currency exchange rate changes (3,668 ) (5,015 ) — — Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Fair value of plan assets at the end of period 1,007,002 922,868 — — Funded status $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amounts recognized in the balance sheet consist of: Accrued employee benefits $ (1,930 ) $ (1,099 ) $ (1,615 ) $ (1,722 ) Accumulated postretirement benefit obligation — — (9,414 ) (10,185 ) Pension liability (245,870 ) (287,753 ) — — Prepaid pension — — — — Accrued benefit liability, net $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amount recognized in accumulated comprehensive income (before taxes): Prior service cost (credit) $ 324 $ 432 $ (7,792 ) $ (10,801 ) Supplemental information: Plans with accumulated benefit obligation in excess of plan assets Projected benefit obligation $ 1,254,802 $ 1,183,345 $ — $ — Accumulated benefit obligation $ 1,272,010 $ 1,206,056 $ 11,029 $ 11,907 Fair value of plan assets $ 1,007,002 $ 894,105 $ — $ — Plans with plan assets in excess of accumulated benefit obligation Projected benefit obligation $ — $ 28,375 $ — $ — Accumulated benefit obligation $ — $ 28,375 $ — $ — Fair value of plan assets $ — $ 28,763 $ — $ — Components of net periodic benefit cost (benefit) included in net income (loss) are as follows: Pension Benefits Other Benefits (in thousands) 2017 2016 2015 2017 2016 2015 Service cost $ 789 $ 1,680 $ 13,677 $ 15 $ 23 $ 24 Interest cost 41,113 40,875 49,501 319 897 1,143 Expected return on plan assets (59,409 ) (61,939 ) (68,709 ) — — — Amortization of prior service cost 103 250 307 (3,009 ) — — Recognized net actuarial loss (gain) (8,191 ) 31,932 41,574 (505 ) (7,822 ) (1,364 ) Net periodic benefit cost (benefit) $ (25,595 ) $ 12,798 $ 36,350 $ (3,180 ) $ (6,902 ) $ (197 ) 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 " Recognized net actuarial loss (gain)" in the table above. There were no significant plan settlements or interim mark to market adjustments after the first quarter of 2017. We terminated the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. The Retiree OPEB plan was originally established to provide secondary medical insurance coverage for retirees that had reached the age of 65, up to a lifetime maximum cost. The Retiree OPEB plan had no plan assets, no accumulated other comprehensive income balance and no active participants as of the termination date. In exchange for terminating the Retiree OPEB plan, the participants had the option to enroll in a third-party health care exchange, which B&W agreed to contribute up to $750 a year for each of the next three years (beginning in 2017), provided the plan participant had not yet reached their lifetime maximum under the terminated Retiree OPEB plan. Based on the number of participants who did not enroll in the new benefit plan, we recognized a settlement gain of $7.2 million on December 31, 2016. Based on the number of participants who did enroll in the new benefit plan, we recognized a curtailment gain of $10.8 million on December 31, 2016 for the actuarially determined difference in the liability for these participants in the Retiree OPEB plan and the new plan. The settlement gain is reported in the "Recognized net actuarial loss" in the table above, and the curtailment gain was deferred in accumulated other comprehensive income and $3.0 million was recognized in 2017, and we expect to recognize the remainder during the periods of 2018 through 2020. During 2016, we recorded adjustments to our benefit plan liabilities from pension curtailment and settlement events. Lump sum payments from our Canadian pension plan during 2016 resulted in interim pension plan settlement charges totaling $1.2 million in 2016. Also, in May 2016, the closure of our West Point, Mississippi manufacturing facility resulted in a $1.8 million curtailment charge in the Company Plan. These events also resulted in $27.5 million in interim MTM losses for these pension plans, the effects of which are reflected in the 2016 "Recognized net actuarial loss (gain)" in the table above along with a $1.4 million loss for the annual MTM adjustment of our pension plans at December 31, 2016 . Recognized net actuarial loss (gain) consists primarily of our reported actuarial loss (gain), curtailments and the difference between the actual return on plan assets and the expected return on plan assets. Total net mark to market adjustments for our pension and other postretirement benefit plans were (gains) losses of $(8.7) million , $24.1 million and $40.2 million in the years ended, December 31, 2017, 2016 and 2015, respectively. We have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 4 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating losses. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210 Assumptions Pension Benefits Other Benefits 2017 2016 2017 2016 Weighted average assumptions used to determine net periodic benefit obligations at December 31: Discount rate 3.65% 4.13% 3.33% 3.66% Rate of compensation increase 0.10% 2.40% — — Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31: Discount rate 4.11% 4.25% 3.33% 3.66% Expected return on plan assets 6.64% 6.70% —% —% Rate of compensation increase 0.10% 2.40% —% —% The expected rate of return on plan assets is based on the long-term expected returns for the investment mix of assets currently in the portfolio. In setting this rate, we use a building-block approach. Historic real return trends for the various asset classes in the plan's portfolio are combined with anticipated future market conditions to estimate the real rate of return for each asset class. These rates are then adjusted for anticipated future inflation to determine estimated nominal rates of return for each asset class. The expected rate of return on plan assets is determined to be the weighted average of the nominal returns based on the weightings of the asset classes within the total asset portfolio. We use an expected return on plan assets assumption of 6.89% for the majority of our pension plan assets (approximately 93% of our total pension assets at December 31, 2017). 2016 Assumed health care cost trend rates at December 31 Health care cost trend rate assumed for next year 8.50 % Rates to which the cost trend rate is assumed to decline (ultimate trend rate) 4.50 % Year that the rate reaches ultimate trend rate 2024 During the year ended December 31, 2017, we did not utilize health care cost assumptions as a result of our termination of the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. Investment goals The overall investment strategy of the pension trusts is to achieve long-term growth of principal, while avoiding excessive risk and to minimize the probability of loss of principal over the long term. The specific investment goals that have been set for the pension trusts in the aggregate are (1) to ensure that plan liabilities are met when due and (2) to achieve an investment return on trust assets consistent with a reasonable level of risk. Allocations to each asset class for both domestic and foreign plans are reviewed periodically and rebalanced, if appropriate, to assure the continued relevance of the goals, objectives and strategies. The pension trusts for both our domestic and foreign plans employ a professional investment advisor and a number of professional investment managers whose individual benchmarks are, in the aggregate, consistent with the plans' overall investment objectives. The goals of each investment manager are (1) to meet (in the case of passive accounts) or exceed (for actively managed accounts) the benchmark selected and agreed upon by the manager and the trust and (2) to display an overall level of risk in its portfolio that is consistent with the risk associated with the agreed upon benchmark. The investment performance of total portfolios, as well as asset class components, is periodically measured against commonly accepted benchmarks, including the individual investment manager benchmarks. In evaluating investment manager performance, consideration is also given to personnel, strategy, research capabilities, organizational and business matters, adherence to discipline and other qualitative factors that may impact the ability to achieve desired investment results. Domestic plans: We sponsor the Company Plan, which is a domestic defined benefit plan. The assets of this plan are held by the Trustee in The Babcock & Wilcox Company Master Trust (the "Master Trust"). For the years ended December 31, 2017 and 2016, the investment return on domestic plan assets of the Master Trust (net of deductions for management fees) was approximately 17% and 9% , respectively. The following is a summary of the asset allocations for the Master Trust at December 31, 2017 and 2016 by asset category: 2017 2016 Asset Category: Fixed Income (excluding United States Government Securities) 33 % 32 % Commingled and Mutual Funds 41 % 38 % United States Government Securities 21 % 20 % Equity Securities 3 % 7 % Derivatives 1 % 1 % Other 1 % 2 % The target asset allocation for the domestic defined benefit plan is 55% fixed income and 45% equities. Foreign plans: We sponsor various plans through certain of our foreign subsidiaries. These plans are the Canadian Plans and the Diamond Power Specialty Limited Retirement Benefits Plan (the "Diamond United Kingdom Plan"). The combined weighted average asset allocations of these plans at December 31, 2017 and 2016 by asset category were as follows: 2017 2016 Asset Category: Equity Securities and Commingled Mutual Funds 41 % 44 % Fixed Income 58 % 55 % Other 1 % 1 % The target allocation for 2017 for the foreign plans, by asset class, is as follows: Canadian Plans Diamond UK Plan Asset Class: United States Equity 27 % 10 % Global Equity 23 % 12 % Fixed Income 50 % 78 % Fair value of plan assets See Note 23 for a detailed description of fair value measurements and the hierarchy established for valuation inputs. The following is a summary of total investments for our plans measured at fair value at December 31, 2017: (in thousands) 12/31/2017 Level 1 Level 2 Fixed income $ 352,484 $ — $ 352,484 Equities 33,525 33,525 — Commingled and mutual funds 413,166 — 413,166 United States government securities 193,249 193,249 — Cash and accrued items 14,578 12,585 1,993 Total pension and other postretirement benefit assets $ 1,007,002 $ 239,359 $ 767,643 The following is a summary of total investments for our plans measured at fair value at December 31, 2016: (in thousands) 12/31/2016 Level 1 Level 2 Fixed income $ 321,847 $ — $ 321,847 Equities 83,441 78,268 5,173 Commingled and mutual funds 349,348 4,609 344,739 United States government securities 156,599 156,599 — Cash and accrued items 11,633 9,394 2,239 Total pension and other postretirement benefit assets $ 922,868 $ 248,870 $ 673,998 Expected cash flows Domestic Plans Foreign Plans (in thousands) Pension Benefits 1 Other Benefits Pension Benefits 1 Other Benefits Expected employer contributions to trusts of defined benefit plans: 2018 $ 16,798 $ 1,400 $ 3,126 $ 167 Expected benefit payments: 2018 $ 71,881 $ 1,463 $ 3,003 $ 167 2019 72,537 1,342 3,095 167 2020 73,104 854 3,175 169 2021 73,331 802 3,252 163 2022 73,434 746 3,318 146 2023-2027 359,308 2,975 18,576 611 1 Pension benefit payments are made from their respective plan's trust. Defined contribution plans We provide benefits under The B&W Thrift Plan (the "Thrift Plan"). The Thrift Plan generally provides for matching employer contributions of 50% of participants' contributions up to 6% of compensation. These matching employer contributions are typically made in cash. We also provide service-based cash contributions under the Thrift Plan to employees not accruing benefits under our defined benefit plans. Amounts charged to expense for employer contributions under the Thrift Plan totaled approximately $14.4 million , $13.4 million and $8.9 million in the years ended December 31, 2017, 2016 and 2015, respectively. We also provide benefits under the MEGTEC Union Plan, a defined contribution plan. The total employer contribution expense for the Union plan was approximately $0.2 million , $0.3 million and $0.3 million in the years ended December 31, 2017, 2016 and 2015, respectively. Matching employer contributions are made in cash. We also provide benefits under the Universal Defined Contribution Plan (the "Universal Plan"). The total employer contribution expense for the Universal Plan was approximately $0.5 million in the year ended December 31, 2017. Matching employer contributions are made in cash. Effective December 31, 2016, we merged the MEGTEC Non-union Plan and SPIG 401(k) defined contribution plans into the Thrift Plan. For the MEGTEC Non-union Plan, amounts charged to expense for our contributions were approximately $1.1 million and $1.1 million in the years ended December 31, 2016 and 2015, respectively. Matching employer contributions were made in cash. The SPIG 401(k) plan contributions were also made in cash, and were not material to our consolidated financial statements in 2016. Also, our salaried Canadian employees are provided with a defined contribution plan. As of and in the periods following January 1, 2012, we made cash, service-based contributions under this arrangement. The amount charged to expense for employer contributions was approximately $0.3 million , $0.4 million and $0.1 million in the years ended December 31, 2017, 2016 and 2015, respectively. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. See Note 29 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. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 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 . Accordingly, we increased our accrual by $1.9 million in the fourth quarter of 2016. 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, which we recorded in our June 30, 2017 consolidated financial statements in other accrued liabilities and interest expense. B&W commenced an appeal of the judgment on August 18, 2017, and ARPA filed a notice of cross appeal on August 31, 2017. In December 2017, we reached an agreement in principle to settle all matters related to the ARPA litigation for $7.0 million . The agreement requires us to make payments of $2.5 million , $2.5 million and $2.0 million on July 1, 2018, 2019 and 2020, respectively. We discounted the liability by approximately $0.6 million at December 31, 2017 , and $2.5 million and $3.9 million was included in other current accrued liabilities and other noncurrent accrued liabilities, respectively, in our consolidated balance sheets at December 31, 2017. The settlement resulted in a $1.6 million reduction in our accrual in December 2017. 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 were brought on behalf of a putative 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. During the third quarter of 2017, the plaintiff further amended its complaint. As amended, the complaint now purports to cover investors who purchased shares between June 17, 2015 and August 9, 2017. We filed a motion to dismiss in late 2017; the court denied the motion in early 2018. The plaintiff in the Stockholder Litigation alleges fraud, misrepresentation and a course of conduct relating to the facts surrounding certain projects underway in the Company's Renewable segment, which, according to the plaintiff, had the effect of artificially inflating the price of the Company's common stock. The plaintiff further alleges that stockholders were harmed when the Company later disclosed that it would incur losses on these projects. The plaintiff seeks an unspecified amount of damages. On February 16, 2018 and February 22, 2018, the Company and certain of its officers and directors were named as defendants in three separate but substantially similar derivative lawsuits filed in the United States District Court for the District of Delaware (the “Derivative Litigation”). The allegations and claims against defendants are largely the same. Plaintiffs assert a variety of claims against defendants including alleged violations of the federal securities laws, gross mismanagement, waste, breach of fiduciary duties and unjust enrichment. Plaintiffs, who all purport to be current shareholders of the Company's common stock, are suing on behalf of the Company to recover costs and unspecified damages, and force implementation of corporate governance changes. We believe the allegations in the Stockholder Litigation and the Derivative Litigation are without merit, and that the respective outcomes of the Stockholder Litigation and the Derivative Litigation will not have a material adverse impact on our consolidated financial condition, results of operations or cash flows, net of any insurance coverage. 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	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	(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 notes and bonds 750 750 — — United States Government and agency securities 7,104 7,104 — — Total fair value of available-for-sale securities $ 17,991 $ 7,854 $ 10,137 $ — 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 December 31, 2017 Level 1 Level 2 Level 3 Commercial paper $ 1,895 $ — $ 1,895 $ — Certificates of deposit 2,398 — 2,398 — Mutual funds 1,331 — 1,331 — Corporate notes and bonds 4,447 4,447 — — United States Government and agency securities 5,738 5,738 — — Total fair value of available-for-sale securities $ 15,809 $ 10,185 $ 5,624 $ — (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 notes and bonds 750 750 — — United States Government and agency securities 7,104 7,104 — — Total fair value of available-for-sale securities $ 17,991 $ 7,854 $ 10,137 $ — Derivatives December 31, 2017 December 31, 2016 Forward contracts to purchase/sell foreign currencies $ (432 ) $ 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 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 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 December 31, 2017 and December 31, 2016 . Non-recurring fair value measurements The purchase price allocation associated with the January 11, 2017 acquisition of Universal required significant fair value measurements using unobservable inputs ("Level 3" inputs as defined in the fair value hierarchy established by FASB Topic Fair Value Measurements and Disclosures ). The fair value of the acquired intangible assets was determined using the income approach (see Note 5 ). The other-than-temporary impairment of our equity method investment in TBWES (see Note 7 ) required significant fair value measurements using unobservable inputs. 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. Our interim goodwill impairment tests and third quarter impairment charges required significant fair value measurements using unobservable inputs (see Note 15 ). The fair value of each reporting unit determined under Step 1 of the goodwill impairment test was based on an income approach using a discounted cash flow analysis, a market approach using multiples of revenue and EBITDA of guideline companies, and a market approach using multiples of revenue and EBITDA from recent, similar business combinations. The fair value of the assets and liabilities for the Renewable and SPIG reporting units determined under Step 2 of the goodwill impairment test were based on either an income or market approach. The measurement of the net actuarial gain or loss associated with our pension and other postretirement plans was determined using unobservable inputs (see Note 18 ). These inputs included the estimated discount rate, expected return on plan assets and other actuarial inputs associated with the plan participants. The determination of the estimated fair value of the related party share repurchase required significant fair value measurements using unobservable inputs (see Note 20 ). We utilized a discounted cash flow model and estimates of our weighted average cost of capital on the transaction date to derive the estimated fair value of the share repurchase. Derivatives December 31, 2017 December 31, 2016 Forward contracts to purchase/sell foreign currencies $ (432 ) $ 2,940 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 December 31, 2017 Level 1 Level 2 Level 3 Commercial paper $ 1,895 $ — $ 1,895 $ — Certificates of deposit 2,398 — 2,398 — Mutual funds 1,331 — 1,331 — Corporate notes and bonds 4,447 4,447 — — United States Government and agency securities 5,738 5,738 — — Total fair value of available-for-sale securities $ 15,809 $ 10,185 $ 5,624 $ —

Acquisitions (Notes)

Acquisitions (Notes)	12 Months Ended
	Dec. 31, 2017
Acquisitions [Abstract]
Business Combination Disclosure [Text Block]	NOTE 5 – ACQUISITIONS Universal Acoustic & Emission Technologies, Inc. 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. At the acquisition date, Universal employed approximately 460 people, mainly in the United States and Mexico. During 2017 , we integrated Universal with our Industrial segment. Universal contributed $69.1 million of revenue and $14.5 million of gross profit to our operating results in the year ended December 31, 2017. The allocation of the purchase price based on the fair value of assets acquired and liabilities assumed is set forth below. We finalized the purchase price allocation associated with the valuation of certain intangible assets and deferred tax balances at December 31, 2017; as a result, the provisional measurements of intangible assets, goodwill and deferred income tax balances did not change. (in thousands) Acquisition date fair values 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: Fair value (in thousands) 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 year ended December 31, 2017 of $3.1 million , which is included in cost of operations in our consolidated statement of operations. Amortization of intangible assets is not allocated to segment results. Approximately $1.7 million of acquisition and integration related costs of Universal was recorded as a component of our SG&A expenses in the consolidated statement of operations in the year ended December 31, 2017 . The following unaudited pro forma financial information below represents our results of operations for year 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. Year Ended (in thousands) December 31, 2016 Revenues $ 1,660,986 Net income (loss) attributable to B&W (113,940 ) Basic earnings per common share (2.27 ) Diluted earnings per common share (2.27 ) The unaudited pro forma results included in the table above reflect the following pre-tax adjustments to our historical results: • A net increase in amortization expense related to timing of amortization of the fair value of identifiable intangible assets acquired of $2.8 million in the year ended December 31, 2016 . • Elimination of the historical interest expense recognized by Universal of $0.4 million in the year ended December 31, 2016 . • Elimination of $2.1 million in transaction related costs recognized in the year ended December 31, 2016 . SPIG S.p.A. On July 1, 2016, we acquired all of the outstanding stock of SPIG S.p.A. ("SPIG") for €155.0 million (approximately $172.1 million ) in an all-cash transaction, which was subject to post-closing adjustments. During September 2016, €2.6 million (approximately $2.9 million ) of the transaction price was returned to B&W based on the difference between the actual working capital and pre-close estimates. Transaction costs included in the purchase price associated with closing the acquisition of SPIG on July 1, 2016 were approximately $0.3 million . Based in Arona, Italy, SPIG is a global provider of custom-engineered comprehensive dry and wet cooling solutions and aftermarket services to the power generation industry including natural gas-fired and renewable energy power plants, as well as downstream oil and gas, petrochemical and other industrial end markets. The acquisition of SPIG was consistent with B&W's goal to grow and diversify its technology-based offerings with new products and services in the industrial markets that are complementary to our core businesses. In the year ended December 31, 2016, SPIG contributed $96.3 million of revenue and $7.8 million of gross profit to the Industrial segment. We accounted for the SPIG acquisition using the acquisition method. All of the assets acquired and liabilities assumed were recognized at their estimated fair value as of the acquisition date. Any excess of the purchase price over the estimated fair values of the net assets acquired was recorded as goodwill. Several valuation methods were used to determine the fair value of the assets acquired and liabilities assumed. For intangible assets, we used the income method, which required us to forecast the expected future net cash flows for each intangible asset. These cash flows were then adjusted to present value by applying an appropriate discount rate that reflects the risk factors associated with the projected cash flows. Some of the more significant estimates and assumptions inherent in the income method include the amount and timing of projected future cash flows, the discount rate selected to measure the risks inherent in the future cash flows and the assessment of the asset's economic life and the competitive trends impacting the asset, including consideration of any technical, legal, regulatory or economic barriers to entry. Determining the useful life of an intangible asset also required judgment as different types of intangible assets will have different useful lives, or indefinite useful lives. The allocation of the purchase price, based on the fair value of assets acquired and liabilities assumed, is detailed below. (in thousands) Acquisition date fair values Cash $ 25,994 Accounts receivable 58,843 Contracts in progress 61,155 Inventories 2,554 Other assets 7,341 Property, plant and equipment 6,104 Goodwill 72,401 Identifiable intangible assets 55,164 Deferred income tax assets 5,550 Revolving debt (27,530 ) Current liabilities (56,323 ) Advance billings on contracts (15,226 ) Other noncurrent liabilities (379 ) Deferred income tax liabilities (17,120 ) Noncontrolling interest in joint venture (7,754 ) Net acquisition cost $ 170,774 We finalized the purchase price allocation as of December 31, 2016, which resulted in a $2.5 million increase in goodwill. The goodwill arising from the purchase price allocation of the SPIG acquisition is believed to be a result of the synergies created from combining its operations with B&W's, and the growth it can provide from its wide scope of engineered cooling and service offerings and customer base. None of this goodwill is expected to be deductible for tax purposes. Also, see Note 15 for the results of our subsequent goodwill impairment assessments The intangible assets included above consist of the following: (in thousands) Fair value (in thousands) Weighted average estimated useful life (in years) Customer relationships $ 12,217 9 Backlog 17,769 2 Trade names / trademarks 8,885 20 Technology 14,438 10 Non-compete agreements 1,666 3 Internally-developed software 189 3 Total amortizable intangible assets $ 55,164 The acquisition of SPIG added $9.1 million and $13.3 million of intangible asset amortization expense in the years ended December 31, 2017 and 2016, respectively. Amortization of intangible assets is not allocated to segment results. Approximately $1.6 million and $3.5 million of acquisition and integration related costs of SPIG was recorded as selling, general and administrative expenses in the consolidated statement of operations for the years ended December 31, 2017 and 2016, respectively. The following unaudited pro forma financial information below represents our results of operations for years ended December 31, 2016 and 2015 had the SPIG acquisition occurred on January 1, 2015. The unaudited pro forma financial information below is not intended to represent or be indicative of our actual consolidated results had we completed the acquisition at January 1, 2015. This information should not be taken as representative of our future consolidated results of operations. Year Ended December 31, (in thousands) 2016 2015 Revenues $ 1,663,126 $ 1,941,987 Net income (loss) attributable to B&W (111,500 ) 12,047 Basic earnings per common share (2.22 ) 0.23 Diluted earnings per common share (2.22 ) 0.22 The unaudited pro forma results included in the table above reflect the following pre-tax adjustments to our historical results: • A net increase (decrease) in amortization expense related to timing of amortization of the fair value of identifiable intangible assets acquired of $6.5 million and $18.6 million in the years ended December 31, 2016 and 2015, respectively. • Elimination of the historical interest expense recognized by SPIG of $0.5 million and $0.7 million in the years ended ended December 31, 2016 and 2015, respectively. • Elimination of $3.5 million and $0.2 million in transaction related costs recognized in the years ended December 31, 2016 and 2015, respectively.

Quarterly Financial Data (Notes

Quarterly Financial Data (Notes)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	The following tables set forth selected unaudited quarterly financial information for the years ended December 31, 2017 and 2016: (in thousands, except per share amounts) Quarter ended March 31, 2017 June 30, 2017 Sept. 30, 2017 Dec. 31, 2017 Revenues $ 391,104 $ 349,829 $ 408,703 $ 408,099 Gross profit $ 62,900 $ (55,822 ) $ 47,287 $ 45,513 Operating income (loss) (1) $ (8,798 ) $ (144,646 ) $ (104,748 ) $ (23,373 ) Equity in income (loss) of investees $ 618 $ (15,232 ) $ 1,234 $ 3,513 Net income (loss) attributable to shareholders $ (7,045 ) $ (150,999 ) $ (114,302 ) $ (107,478 ) Earnings per common share Basic $ (0.14 ) $ (3.09 ) $ (2.48 ) $ (2.44 ) Diluted $ (0.14 ) $ (3.09 ) $ (2.48 ) $ (2.44 ) (1) Includes equity in income of investees. (in thousands, except per share amounts) Quarter ended March 31, 2016 June 30, 2016 Sept. 30, 2016 Dec. 31, 2016 Revenues $ 404,116 $ 383,208 $ 410,955 $ 379,984 Gross profit $ 80,156 $ 26,052 $ 73,757 $ (848 ) Operating income (loss) (1) $ 17,266 $ (72,585 ) $ 11,133 $ (58,587 ) Equity in income (loss) of investees $ 2,676 $ (616 ) $ 2,827 $ 11,553 Net income (loss) attributable to shareholders $ 10,507 $ (63,490 ) $ 8,894 $ (71,560 ) Earnings per common share Basic $ 0.20 $ (1.25 ) $ 0.18 $ (1.47 ) Diluted $ 0.20 $ (1.25 ) $ 0.18 $ (1.47 ) (1) Includes equity in income of investees. NOTE 28 – QUARTERLY FINANCIAL DATA The following tables set forth selected unaudited quarterly financial information for the years ended December 31, 2017 and 2016: (in thousands, except per share amounts) Quarter ended March 31, 2017 June 30, 2017 Sept. 30, 2017 Dec. 31, 2017 Revenues $ 391,104 $ 349,829 $ 408,703 $ 408,099 Gross profit $ 62,900 $ (55,822 ) $ 47,287 $ 45,513 Operating income (loss) (1) $ (8,798 ) $ (144,646 ) $ (104,748 ) $ (23,373 ) Equity in income (loss) of investees $ 618 $ (15,232 ) $ 1,234 $ 3,513 Net income (loss) attributable to shareholders $ (7,045 ) $ (150,999 ) $ (114,302 ) $ (107,478 ) Earnings per common share Basic $ (0.14 ) $ (3.09 ) $ (2.48 ) $ (2.44 ) Diluted $ (0.14 ) $ (3.09 ) $ (2.48 ) $ (2.44 ) (1) Includes equity in income of investees. (in thousands, except per share amounts) Quarter ended March 31, 2016 June 30, 2016 Sept. 30, 2016 Dec. 31, 2016 Revenues $ 404,116 $ 383,208 $ 410,955 $ 379,984 Gross profit $ 80,156 $ 26,052 $ 73,757 $ (848 ) Operating income (loss) (1) $ 17,266 $ (72,585 ) $ 11,133 $ (58,587 ) Equity in income (loss) of investees $ 2,676 $ (616 ) $ 2,827 $ 11,553 Net income (loss) attributable to shareholders $ 10,507 $ (63,490 ) $ 8,894 $ (71,560 ) Earnings per common share Basic $ 0.20 $ (1.25 ) $ 0.18 $ (1.47 ) Diluted $ 0.20 $ (1.25 ) $ 0.18 $ (1.47 ) (1) Includes equity in income of investees. Our quarterly results include the following items that significant affect comparability across periods: • Actuarial gains and losses from marking to market our pension and postretirement benefit plan assets and liabilities (see Note 18). Such mark to market adjustments resulted in (charges) gains of: $9.8 million in the fourth quarter of 2017, $(1.1) million in the first quarter of 2017, $6.4 million in the fourth quarter of 2016, $(0.5) million in the third quarter of 2016, and $(30.0) million in the second quarter of 2016. • In the third quarter of 2017, $86.9 million of goodwill impairment charges (see Note 15). • In the second and fourth quarters of both 2017 and 2016, significant losses related to changes in the estimates of the forecasted revenues and costs to complete six renewable energy contracts (see Note 6

Related Party Transactions (Not

Related Party Transactions (Notes)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 25 – RELATED PARTY TRANSACTIONS Prior to June 30, 2015, we were a party to transactions with our former Parent and its subsidiaries in the normal course of operations. After the spin-off, we no longer consider the former Parent to be a related party. Transactions with our former Parent prior to the spin-off included the following: (in thousands) Year Ended December 31, 2015 Sales to our former Parent $ 911 Corporate administrative expenses 35,343 Guarantees Our former Parent had outstanding performance guarantees for various contracts executed by us in the normal course of business. As of April 21, 2016, these guarantees had all been terminated. Net transfers from former Parent Net transfers from former Parent represent the change in our former Parent's historical investment in us. It primarily includes the net effect of cost allocations from transactions with our former Parent, sales to our former Parent, and the net transfers of cash and assets to our former Parent prior to the spin-off. After the spin-off transaction on June 30, 2015, there have been no significant transfers to or from our former Parent. These transactions included the following: (in thousands) Year Ended December 31 2015 Sales to former Parent $ 911 Corporate administrative expenses 35,343 Income tax allocation 11,872 Acquisition of business, net of cash acquired — Cash pooling and general financing activities (91,015 ) Cash contribution received at spin-off 125,300 Net transfer from former Parent per statement of cash flows $ 80,589 Non-cash items: Net transfer of assets and liabilities $ 44,706 Distribution of Nuclear Energy segment $ (47,839 ) Net transfer from former Parent per statement of shareholders' equity $ 77,456 Transactions with AIP The second lien term loan and related repurchase of shares of our common stock described in Note 20 was a related party transaction.

Discontinued Operations (Notes)

Discontinued Operations (Notes)	12 Months Ended
	Dec. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations [Table Text Block]	NOTE 26 – DISCONTINUED OPERATIONS We received corporate allocations from our former Parent as described in Note 1 , which totaled $2.7 million for the year ended December 31, 2015. Though these allocations relate to our discontinued NE segment, they are included as part of continuing operations because allocations are not eligible for inclusion in discontinued operations. The following table presents selected financial information regarding the results of operations of our former NE segment through June 30, 2015, the date it was discontinued: Six Months Ended June 30, (in thousands) 2015 Revenues $ 53,064 Income (loss) before income tax expense 3,358 Income tax expense (benefit) 555 Income (loss) from discontinued operations, net of tax $ 2,803

Taxes (Notes)

Taxes (Notes)	12 Months Ended
	Dec. 31, 2017
PROVISION FOR INCOME TAXES [Abstract]
Income Tax Disclosure [Text Block]	– PROVISION FOR INCOME TAXES We are subject to federal income tax in the United States and income tax of multiple state and international jurisdictions. We provide for income taxes based on the tax laws and rates in the jurisdictions in which we conduct our operations. These jurisdictions may have regimes of taxation that vary with respect to both nominal rates and the basis on which these rates are applied. Our consolidated effective income tax rate can vary significantly from period to period due to these variations, changes in jurisdictional mix of our income and valuation allowances in certain jurisdictions that can offset income tax expense or benefit. We are currently under audit by various domestic and international authorities. With few exceptions, we do not have any returns under examination for years prior to 2013. The United States Internal Revenue Service has completed examinations of the federal tax returns of BWC through 2014, and all matters arising from such examinations have been resolved. We recognize the effect of income tax positions only if it is more-likely-than-not that those positions will be sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Unrecognized tax benefits are as follows: (in thousands) 2017 2016 2015 Balance at beginning of period $ 884 $ 1,141 $ 3,321 Increases based on tax positions taken in the current year 277 178 88 Increases based on tax positions taken in the prior years 56 230 248 Decreases based on tax positions taken in the prior years (13 ) — (1,161 ) Decreases due to settlements with tax authorities — (665 ) (1,355 ) Decreases due to lapse of applicable statute of limitation — — — Balance at end of period $ 1,204 $ 884 $ 1,141 The $1.2 million balance of unrecognized tax benefits at December 31, 2017 would decrease expense if recognized. We do not expect any of our unrecognized income tax benefits to be resolved in the next twelve months. We recognize interest and penalties related to unrecognized tax benefits in our provision for income taxes; however, such amounts are not significant to any period presented. Deferred income taxes reflect the net tax effects of temporary differences between the financial and tax bases of assets and liabilities. Significant components of deferred tax assets and liabilities as of December 31, 2017 and 2016 were as follows: December 31, (in thousands) 2017 2016 Deferred tax assets: Pension liability $ 58,810 $ 105,426 Accrued warranty expense 5,262 11,628 Accrued vacation pay 996 4,792 Accrued liabilities for self-insurance (including postretirement health care benefits) 3,910 6,596 Accrued liabilities for executive and employee incentive compensation 4,950 8,334 Investments in joint ventures and affiliated companies 10,422 10,742 Long-term contracts 6,801 10,318 Accrued Legal Fees 1,579 2,110 Inventory Reserve 1,842 2,445 Property, plant and equipment — 1,587 Net operating loss carryforward 95,715 33,187 State tax net operating loss carryforward 21,658 15,372 Foreign tax credit carryforward 7,150 3,870 Other tax credits 5,678 737 Other 4,980 7,852 Total deferred tax assets 229,753 224,996 Valuation allowance for deferred tax assets (108,105 ) (40,484 ) Net, total deferred tax assets 121,648 184,512 Deferred tax liabilities: Long-term contracts 569 3,601 Intangibles 21,215 21,892 Property, plant and equipment 2,835 — Undistributed foreign earnings 1,314 500 Goodwill — 1,125 Other 2,445 2,885 Total deferred tax liabilities 28,378 30,003 Net deferred tax assets $ 93,270 $ 154,509 At December 31, 2017, we had a valuation allowance of $108.1 million for deferred tax assets, which we expect may not be realized through carrybacks, future reversals of existing taxable temporary differences and estimates of future taxable income. We believe that our remaining deferred tax assets are more likely than not realizable through carrybacks, future reversals of existing taxable temporary differences and estimates of future taxable income. Should we conclude in the future that any or all of our deferred tax assets are not more likely than not to be realized, we would establish additional valuation allowances and any changes to our estimated valuation allowance could be material to our consolidated financial statements. The following is an analysis of our valuation allowance for deferred tax assets: (in thousands) Beginning balance Charges to costs and expenses Charged to other accounts Ending balance Year Ended December 31, 2017 $ (40,484 ) $ (61,021 ) $ (6,600 ) $ (108,105 ) Year Ended December 31, 2016 (10,077 ) (29,307 ) (1,100 ) (40,484 ) Year Ended December 31, 2015 (9,216 ) (861 ) — (10,077 ) We operate in numerous countries that have statutory tax rates below that of the 35% federal statutory rate that has been applicable to the United States through December 31, 2017. The most significant of these foreign operations are located in Canada, Denmark, Germany, Italy, Mexico, Sweden and the United Kingdom with effective tax rates ranging between 20% and approximately 30%. Income before the provision for income taxes was as follows: Year Ended December 31, (in thousands) 2017 2016 2015 United States $ (44,835 ) $ 1,280 $ (20,748 ) Other than the United States (269,364 ) (109,419 ) 40,953 Income before provision for income taxes $ (314,199 ) $ (108,139 ) $ 20,205 The provision for income taxes consisted of: Year Ended December 31, (in thousands) 2017 2016 2015 Current: United States – federal $ 100 $ 284 $ 24,084 United States – state and local 397 (415 ) 3,458 Other than in the United States 8,612 4,504 8,250 Total current 9,109 4,373 35,792 Deferred: United States – Federal 58,203 11,512 (35,888 ) United States – state and local 2,546 6,365 (111 ) Other than in the United States (5,042 ) (15,307 ) 3,878 Total deferred (benefit) provision 55,707 2,570 (32,121 ) Provision for income taxes $ 64,816 $ 6,943 $ 3,671 The following is a reconciliation of the United States statutory federal tax rate (35%) to the consolidated effective tax rate: Year Ended December 31, 2017 2016 2015 United States federal statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes 0.2 (3.5 ) 13.8 Foreign rate differential (9.5 ) (12.8 ) (13.1 ) Deferred Taxes - Change in Tax Rate (19.9 ) — — Tax credits 0.9 3.0 (14.7 ) Dividends and deemed dividends from affiliates (1.8 ) (0.2 ) 1.7 Valuation allowances (17.9 ) (28.1 ) 4.3 Goodwill impairment (7.0 ) — — Uncertain tax positions — 0.3 (6.6 ) Non-deductible expenses 0.2 (1.8 ) 2.4 Manufacturing deduction — — (2.5 ) Other (0.8 ) 1.7 (2.1 ) Effective tax rate (20.6 )% (6.4 )% 18.2 % We have foreign net operating loss benefits after tax of $75.0 million available to offset future taxable income in certain foreign jurisdictions. Of the foreign net operating loss benefits, $1.7 million is scheduled to expire in 2019 to 2026 . The remaining net operating loss benefits have unlimited lives. We are carrying a valuation allowance of $66.0 million against the deferred tax asset related to the foreign loss carryforwards. At December 31, 2017, we have a tax effected United States federal net operating loss of $ 20.7 million . The United States federal operating loss will begin to expire in 2037, and we expect to fully utilize this net operating loss in future periods. At December 31, 2017, we have foreign tax credit carryovers of $7.2 million , against which we have a full valuation allowance. At December 31, 2017, we have state net operating loss benefits after tax of $21.7 million available to offset future taxable income in various states, against which we have $21.6 million of valuation allowance. Our state net operating loss carryforwards begin to expire in the year 2018. It has been our practice to reinvest indefinitely, the earnings of our foreign subsidiaries and that position has not changed as a result of the enactment of the U.S. Tax Cuts and Jobs Act. If we were to distribute earnings from certain foreign subsidiaries, we would be subject to withholding taxes of approximately $4.4 million but U.S. income taxes would generally not be imposed upon such distributions. We operate in numerous countries that have statutory tax rates below that of the 35% federal statutory rate that has been applicable to the United States through December 31, 2017. The most significant of these foreign operations are located in Canada, Denmark, Germany, Italy, Mexico, Sweden and the United Kingdom with effective tax rates ranging between 20% and approximately 30%. Income before the provision for income taxes was as follows: Year Ended December 31, (in thousands) 2017 2016 2015 United States $ (44,835 ) $ 1,280 $ (20,748 ) Other than the United States (269,364 ) (109,419 ) 40,953 Income before provision for income taxes $ (314,199 ) $ (108,139 ) $ 20,205 The following is a reconciliation of the United States statutory federal tax rate (35%) to the consolidated effective tax rate: Year Ended December 31, 2017 2016 2015 United States federal statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes 0.2 (3.5 ) 13.8 Foreign rate differential (9.5 ) (12.8 ) (13.1 ) Deferred Taxes - Change in Tax Rate (19.9 ) — — Tax credits 0.9 3.0 (14.7 ) Dividends and deemed dividends from affiliates (1.8 ) (0.2 ) 1.7 Valuation allowances (17.9 ) (28.1 ) 4.3 Goodwill impairment (7.0 ) — — Uncertain tax positions — 0.3 (6.6 ) Non-deductible expenses 0.2 (1.8 ) 2.4 Manufacturing deduction — — (2.5 ) Other (0.8 ) 1.7 (2.1 ) Effective tax rate (20.6 )% (6.4 )% 18.2 % The provision for income taxes consisted of: Year Ended December 31, (in thousands) 2017 2016 2015 Current: United States – federal $ 100 $ 284 $ 24,084 United States – state and local 397 (415 ) 3,458 Other than in the United States 8,612 4,504 8,250 Total current 9,109 4,373 35,792 Deferred: United States – Federal 58,203 11,512 (35,888 ) United States – state and local 2,546 6,365 (111 ) Other than in the United States (5,042 ) (15,307 ) 3,878 Total deferred (benefit) provision 55,707 2,570 (32,121 ) Provision for income taxes $ 64,816 $ 6,943 $ 3,671 New Tax Act The United States Tax Cuts and Jobs Act (the “Tax Act”) was enacted on December 22, 2017 and introduces significant changes to the United States income tax law. Beginning in 2018, the Tax Act reduces the United States statutory corporate income tax rate from 35% to 21% and creates a modified territorial system that will generally allow United States companies a full dividend received deduction for any future dividends from non-U.S. subsidiaries. In connection with the transition to a modified territorial system, the Tax Act also establishes a mandatory one-time deemed repatriation transition tax on currently deferred foreign earnings. The SEC staff issued Staff Accounting Bulletin ("SAB 118"), which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under Accounting Standards Codification 740 ("ASC 740"). In accordance with SAB 118, we have made reasonable estimates of the effects of the Tax Act and recorded provisional amounts in our financial statements as of December 31, 2017. We will finalize our estimates in 2018 as we collect and analyze necessary data, and interpret additional guidance that becomes available. Provisional amounts for the following income tax effects of the Tax Act have been recorded as of December 31, 2017: Deferred tax effects We remeasured our deferred taxes and recorded a deferred tax expense of $62.4 million . This amount consists of an expense for the corporate rate reduction of $54.4 million , expense of $0.8 million based on a change in our deferred taxes related to executive compensation and an expense of $7.2 million to record a valuation allowance on foreign tax credit carryforwards that are now expected to expire unused. While we are able to make a reasonable estimate of the deferred tax effects, our continued analysis of other aspects of the Tax Act could impact our estimate. One-time transition tax The Deemed Repatriation Transition Tax (Transition Tax) is a tax on previously untaxed accumulated and current earnings and profits (E&P) of certain of our foreign subsidiaries. To determine the amount of the Transition Tax, we must determine, in addition to other factors, the amount of post-1986 E&P of the relevant subsidiaries, as well as the amount of non-United States income taxes paid on such earnings. We are able to make a reasonable estimate of the Transition Tax and because we have estimated an E&P deficit, we have not recorded a Transition Tax. We are continuing to gather additional information to more precisely compute final E&P, including the computation of 2017 current year E&P which we will finalize with the 2017 tax return.

Significant Accounting Policies

Significant Accounting Policies Research and Development (Policies)	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Research, Development, and Computer Software, Policy [Policy Text Block]	Research and development Our research and development activities are related to the development and improvement of new and existing products, services and equipment. Research and development activities totaled $9.4 million , $10.4 million and $16.5 million in the years ended December 31, 2017 , 2016 and 2015 , respectively. In the twelve months ended December 31, 2015, we recognized a $14.6 million impairment charge primarily related to research and development facilities and equipment dedicated to activities that were determined not to be commercially viable. The impairment is included in losses on asset disposals and impairments in the consolidated statements of operations.

Significant Accounting Polici34

Significant Accounting Policies Inventories (Policies)	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Inventory, Policy [Policy Text Block]	Inventories We carry our inventories at the lower of cost or market. We determine cost principally on the first-in, first-out basis, except for certain materials inventories of our Power segment, for which we use the last-in, first-out ("LIFO") method. We determined the cost of approximately 16% and 18% of our total inventories using the LIFO method at December 31, 2017 and 2016, respectively, and our total LIFO reserve at December 31, 2017 and 2016 was approximately $7.0 million and $7.0 million , respectively. The components of inventories can be found in Note 13 .

Significant Accounting Polici35

Significant Accounting Policies Property, Plant and Equipment (Policies)	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Property, Plant and Equipment, Policy [Policy Text Block]	Property, plant and equipment We carry our property, plant and equipment at depreciated cost, less any impairment provisions. We depreciate our property, plant and equipment using the straight-line method over estimated economic useful lives of eight to 33 years for buildings and three to 28 years for machinery and equipment. Our depreciation expense was $21.9 million , $19.7 million and $23.5 million for the years ended December 31, 2017, 2016 and 2015, respectively. We expense the costs of maintenance, repairs and renewals that do not materially prolong the useful life of an asset as we incur them.

Significant Accounting Polici36

Significant Accounting Policies Self Insurance (Policies)	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Self Insurance Reserve [Policy Text Block]	Self-insurance We have a wholly owned insurance subsidiary that provides employer's liability, general and automotive liability and workers' compensation insurance and, from time to time, builder's risk insurance (within certain limits) to our companies. We may also, in the future, have this insurance subsidiary accept other risks that we cannot or do not wish to transfer to outside insurance companies. Included in other liabilities on our consolidated balance sheets are reserves for self-insurance totaling $23.1 million and $24.1 million at the years ended December 31, 2017 and 2016, respectively.

Significant Accounting Polici37

Significant Accounting Policies Foreign Currency Translation (Policies)	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign currency translation We translate assets and liabilities of our foreign operations into United States dollars at current exchange rates, and we translate items in our statement of operations at average exchange rates for the periods presented. We record adjustments resulting from the translation of foreign currency financial statements as a component of accumulated other comprehensive income (loss). We report foreign currency transaction gains and losses in income. We have included in other - net transaction gains (losses) of $2.9 million , $(5.4) million and $(0.1) million in the years ended December 31, 2017, 2016 and 2015, respectively.

Significant Accounting Polici38

Significant Accounting Policies Trade Accounts Receivable and Allowance for Doubtful Accounts (Policies)	12 Months Ended
	Dec. 31, 2017
Trade accounts receivable and allowance for doubtful accounts [Abstract]
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Trade accounts receivable and allowance for doubtful accounts Our trade accounts receivable balance is stated at the amount owed by our customers, net of allowances for estimated uncollectible balances. We maintain allowances for doubtful accounts for estimated losses expected to result from the inability of our customers to make required payments. These estimates are based on management’s evaluation of the ability of customers to make payments, with emphasis on historical remittance experience, known customer financial difficulties and the age of receivable balances. Accounts receivable are charged to the allowance when it is determined they are no longer collectible. Our allowance for doubtful accounts was $11.0 million and $9.4 million at December 31, 2017 and 2016, respectively. Amounts charged to selling, general and administrative expenses or deducted from the allowance were not significant to our statement of operations in the years ended December 31, 2017, 2016 and 2015.

Pension Plans and Postretirem39

Pension Plans and Postretirement Benefits ASU 2017-07 Compensation Retirement Benefits (Topic 715) (Policies)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Postemployment Benefit Plans, Policy [Policy Text Block]	The changes in the classification of the historical components of net periodic benefit costs are summarized in the following table: Pension & other postretirement benefit costs (benefits) (in thousands) December 31, 2017 December 31, 2016 December 31, 2015 Current Future Service cost $ 804 $ 1,703 $ 13,701 Cost of operations Cost of operations Interest cost 41,432 41,772 50,644 Cost of operations Other income (expense) Expected return on plan assets (59,409 ) (61,939 ) (68,709 ) Cost of operations Other income (expense) Amortization of prior service cost (2,906 ) 250 307 Cost of operations Other income (expense) Recognized net actuarial losses and mark to market adjustments (8,696 ) 24,110 40,210 Cost of operations or SG&A expense Other income (expense) Net periodic benefit cost (benefit) $ (28,775 ) $ 5,896 $ 36,153

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 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, net of noncontrolling interest: Year Ended December 31, (in thousands, except per share amounts) 2017 2016 2015 Income (loss) from continuing operations $ (379,824 ) (115,649 ) $ 16,338 Income (loss) from discontinued operations, net of tax — — 2,803 Net income (loss) attributable to shareholders $ (379,824 ) $ (115,649 ) $ 19,141 Weighted average shares used to calculate basic earnings per share 46,935 50,129 53,487 Dilutive effect of stock options, restricted stock and performance shares — — 222 Weighted average shares used to calculate diluted earnings per share 46,935 50,129 53,709 Basic earnings (loss) per share: Continuing operations $ (8.09 ) $ (2.31 ) $ 0.31 Discontinued operations — — 0.05 Basic earnings (loss) per share: $ (8.09 ) $ (2.31 ) $ 0.36 Diluted earnings (loss) per share: Continuing operations (8.09 ) (2.31 ) 0.30 Discontinued operations — — 0.06 Diluted earnings (loss) per share: $ (8.09 ) $ (2.31 ) $ 0.36

Segment Reporting Schedule of O

Segment Reporting Schedule of Operating Results by Segment (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting Information [Line Items]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	An analysis of our operations by segment is as follows: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295

Segment Reporting Schedule of G

Segment Reporting Schedule of Gross Profit (Loss) by Segment (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Operating Results by Segment [Abstract]
Segment Reporting Disclosure [Text Block]	Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 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: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 The segment information presented in the table above reflects the product line revenues that are reviewed by each segment's manager. These gross product line revenues exclude eliminations of revenues generated from sales to other segments or to other product lines within the segment. The primary component of the Power segment elimination is revenue associated with construction services. Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 We do not separately identify or report our Company's assets by segment as the majority of our assets are shared by the Power and Renewable segments. Additionally, our chief operating decision maker does not consider assets by segment to be a critical measure by which performance is measured. Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 (1) We allocate geographic revenues based on the location of the customer's operations. Year Ended December 31, (in thousands) 2017 2016 2015 NET PROPERTY, PLANT AND EQUIPMENT United States $ 79,681 $ 75,368 $ 88,840 Mexico 26,503 22,594 24,643 China 13,373 13,460 13,956 United Kingdom 6,604 6,337 8,070 Denmark 7,953 6,749 6,265 Aggregate of all other countries, each with less than $5 million of net property, plant and equipment 7,817 9,129 3,943 $ 141,931 $ 133,637 $ 145,717 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 NOTE 4 – 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: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 The segment information presented in the table above reflects the product line revenues that are reviewed by each segment's manager. These gross product line revenues exclude eliminations of revenues generated from sales to other segments or to other product lines within the segment. The primary component of the Power segment elimination is revenue associated with construction services. Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 We do not separately identify or report our Company's assets by segment as the majority of our assets are shared by the Power and Renewable segments. Additionally, our chief operating decision maker does not consider assets by segment to be a critical measure by which performance is measured. Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 (1) We allocate geographic revenues based on the location of the customer's operations. Year Ended December 31, (in thousands) 2017 2016 2015 NET PROPERTY, PLANT AND EQUIPMENT United States $ 79,681 $ 75,368 $ 88,840 Mexico 26,503 22,594 24,643 China 13,373 13,460 13,956 United Kingdom 6,604 6,337 8,070 Denmark 7,953 6,749 6,265 Aggregate of all other countries, each with less than $5 million of net property, plant and equipment 7,817 9,129 3,943 $ 141,931 $ 133,637 $ 145,717

Segment Reporting Depreciation

Segment Reporting Depreciation and Amortization (Tables)	12 Months Ended
	Dec. 31, 2017
Depreciation, Depletion and Amortization [Abstract]
Segment Reporting Disclosure [Text Block]	Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 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: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 The segment information presented in the table above reflects the product line revenues that are reviewed by each segment's manager. These gross product line revenues exclude eliminations of revenues generated from sales to other segments or to other product lines within the segment. The primary component of the Power segment elimination is revenue associated with construction services. Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 We do not separately identify or report our Company's assets by segment as the majority of our assets are shared by the Power and Renewable segments. Additionally, our chief operating decision maker does not consider assets by segment to be a critical measure by which performance is measured. Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 (1) We allocate geographic revenues based on the location of the customer's operations. Year Ended December 31, (in thousands) 2017 2016 2015 NET PROPERTY, PLANT AND EQUIPMENT United States $ 79,681 $ 75,368 $ 88,840 Mexico 26,503 22,594 24,643 China 13,373 13,460 13,956 United Kingdom 6,604 6,337 8,070 Denmark 7,953 6,749 6,265 Aggregate of all other countries, each with less than $5 million of net property, plant and equipment 7,817 9,129 3,943 $ 141,931 $ 133,637 $ 145,717 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 NOTE 4 – 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: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 The segment information presented in the table above reflects the product line revenues that are reviewed by each segment's manager. These gross product line revenues exclude eliminations of revenues generated from sales to other segments or to other product lines within the segment. The primary component of the Power segment elimination is revenue associated with construction services. Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 We do not separately identify or report our Company's assets by segment as the majority of our assets are shared by the Power and Renewable segments. Additionally, our chief operating decision maker does not consider assets by segment to be a critical measure by which performance is measured. Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 (1) We allocate geographic revenues based on the location of the customer's operations. Year Ended December 31, (in thousands) 2017 2016 2015 NET PROPERTY, PLANT AND EQUIPMENT United States $ 79,681 $ 75,368 $ 88,840 Mexico 26,503 22,594 24,643 China 13,373 13,460 13,956 United Kingdom 6,604 6,337 8,070 Denmark 7,953 6,749 6,265 Aggregate of all other countries, each with less than $5 million of net property, plant and equipment 7,817 9,129 3,943 $ 141,931 $ 133,637 $ 145,717

Segment Reporting Revenue by Co

Segment Reporting Revenue by Country (Tables)	12 Months Ended
	Dec. 31, 2017
Revenue by Country [Abstract]
Segment Reporting Disclosure [Text Block]	Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 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: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 The segment information presented in the table above reflects the product line revenues that are reviewed by each segment's manager. These gross product line revenues exclude eliminations of revenues generated from sales to other segments or to other product lines within the segment. The primary component of the Power segment elimination is revenue associated with construction services. Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 We do not separately identify or report our Company's assets by segment as the majority of our assets are shared by the Power and Renewable segments. Additionally, our chief operating decision maker does not consider assets by segment to be a critical measure by which performance is measured. Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 (1) We allocate geographic revenues based on the location of the customer's operations. Year Ended December 31, (in thousands) 2017 2016 2015 NET PROPERTY, PLANT AND EQUIPMENT United States $ 79,681 $ 75,368 $ 88,840 Mexico 26,503 22,594 24,643 China 13,373 13,460 13,956 United Kingdom 6,604 6,337 8,070 Denmark 7,953 6,749 6,265 Aggregate of all other countries, each with less than $5 million of net property, plant and equipment 7,817 9,129 3,943 $ 141,931 $ 133,637 $ 145,717 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 NOTE 4 – 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: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 The segment information presented in the table above reflects the product line revenues that are reviewed by each segment's manager. These gross product line revenues exclude eliminations of revenues generated from sales to other segments or to other product lines within the segment. The primary component of the Power segment elimination is revenue associated with construction services. Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 We do not separately identify or report our Company's assets by segment as the majority of our assets are shared by the Power and Renewable segments. Additionally, our chief operating decision maker does not consider assets by segment to be a critical measure by which performance is measured. Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 (1) We allocate geographic revenues based on the location of the customer's operations. Year Ended December 31, (in thousands) 2017 2016 2015 NET PROPERTY, PLANT AND EQUIPMENT United States $ 79,681 $ 75,368 $ 88,840 Mexico 26,503 22,594 24,643 China 13,373 13,460 13,956 United Kingdom 6,604 6,337 8,070 Denmark 7,953 6,749 6,265 Aggregate of all other countries, each with less than $5 million of net property, plant and equipment 7,817 9,129 3,943 $ 141,931 $ 133,637 $ 145,717

Segment Reporting PP&E by Count

Segment Reporting PP&E by Country (Tables)	12 Months Ended
	Dec. 31, 2017
PP&E by Country [Abstract]
Segment Reporting Disclosure [Text Block]	Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 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: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 The segment information presented in the table above reflects the product line revenues that are reviewed by each segment's manager. These gross product line revenues exclude eliminations of revenues generated from sales to other segments or to other product lines within the segment. The primary component of the Power segment elimination is revenue associated with construction services. Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 We do not separately identify or report our Company's assets by segment as the majority of our assets are shared by the Power and Renewable segments. Additionally, our chief operating decision maker does not consider assets by segment to be a critical measure by which performance is measured. Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 (1) We allocate geographic revenues based on the location of the customer's operations. Year Ended December 31, (in thousands) 2017 2016 2015 NET PROPERTY, PLANT AND EQUIPMENT United States $ 79,681 $ 75,368 $ 88,840 Mexico 26,503 22,594 24,643 China 13,373 13,460 13,956 United Kingdom 6,604 6,337 8,070 Denmark 7,953 6,749 6,265 Aggregate of all other countries, each with less than $5 million of net property, plant and equipment 7,817 9,129 3,943 $ 141,931 $ 133,637 $ 145,717 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 NOTE 4 – 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: Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES Power segment Retrofits & continuous emissions monitoring systems $ 306,758 $ 392,854 $ 427,378 New build utility and environmental 155,886 292,302 403,981 Aftermarket parts and field engineering services 277,129 292,535 304,923 Industrial steam generation 123,127 107,267 219,379 Eliminations (41,838 ) (102,980 ) (120,664 ) 821,062 981,978 1,234,997 Renewable segment Renewable new build and services 282,228 284,684 277,326 Operations and maintenance 64,970 65,814 63,437 Eliminations — (1,326 ) (2,160 ) 347,198 349,172 338,603 Industrial segment Aftermarket parts and services 117,970 81,690 61,350 Environmental solutions 138,722 74,726 90,343 Cooling systems 126,683 73,797 — Engineered products 14,416 23,400 32,002 397,791 253,613 183,695 Eliminations (8,316 ) (6,500 ) — $ 1,557,735 $ 1,578,263 $ 1,757,295 The segment information presented in the table above reflects the product line revenues that are reviewed by each segment's manager. These gross product line revenues exclude eliminations of revenues generated from sales to other segments or to other product lines within the segment. The primary component of the Power segment elimination is revenue associated with construction services. Year Ended December 31, (in thousands) 2017 2016 2015 GROSS PROFIT (LOSS) Power segment $ 191,999 $ 233,550 $ 247,632 Renewable segment (128,204 ) (68,109 ) 57,682 Industrial segment 41,383 50,726 54,826 Intangible amortization expense included in cost of operations (14,272 ) (15,842 ) (7,676 ) Mark to market gain (loss) included in cost of operations 8,972 (21,208 ) (44,307 ) 99,878 179,117 308,157 Selling, general and administrative ("SG&A") expenses (255,545 ) (240,166 ) (240,296 ) Goodwill impairment charges (86,903 ) — — Restructuring activities and spin-off transaction costs (15,447 ) (40,807 ) (14,946 ) Research and development costs (9,412 ) (10,406 ) (16,543 ) Intangible amortization expense included in SG&A (3,980 ) (4,081 ) (3,769 ) Mark to market gain (loss) included in SG&A (274 ) (2,902 ) 4,097 Equity in income of investees 8,326 16,440 (242 ) Impairment of equity method investment (18,193 ) — — Gains (losses) on asset disposals, net (15 ) 32 (14,597 ) Operating income (loss) $ (281,565 ) $ (102,773 ) $ 21,861 Year Ended December 31, (in thousands) 2017 2016 2015 DEPRECIATION AND AMORTIZATION Power segment $ 9,222 $ 11,231 $ 18,532 Renewable segment 3,208 2,711 2,567 Industrial segment 20,293 19,073 10,345 Segment depreciation and amortization 32,723 33,015 31,444 Corporate 7,415 6,568 3,488 Total depreciation and amortization $ 40,138 $ 39,583 $ 34,932 We do not separately identify or report our Company's assets by segment as the majority of our assets are shared by the Power and Renewable segments. Additionally, our chief operating decision maker does not consider assets by segment to be a critical measure by which performance is measured. Information about our consolidated operations in different geographic areas Year Ended December 31, (in thousands) 2017 2016 2015 REVENUES (1) United States $ 757,159 $ 851,955 $ 1,034,653 United Kingdom 194,456 201,221 126,285 Canada 108,045 74,629 134,276 Denmark 82,843 54,722 116,064 China 54,883 33,898 41,921 Egypt 43,148 35,878 — South Korea 41,217 44,660 4,358 Sweden 39,891 24,809 18,302 Germany 28,333 29,559 19,233 Vietnam 15,771 55,265 46,803 Dominican Republic 15,144 21,366 82,916 Saudi Arabia 13,978 2,408 4,220 South Africa 12,453 4,097 4,486 Italy 11,663 7,862 4,671 Netherlands 8,989 3,348 4,651 Finland 8,713 5,756 6,113 Bolivia 8,694 — — Oman 7,683 — — Indonesia 6,909 6,723 1,730 Nigeria 6,766 — — India 6,441 6,856 13,108 Aggregate of all other countries, each with less than $5 million in revenues 84,556 113,251 93,505 $ 1,557,735 $ 1,578,263 $ 1,757,295 (1) We allocate geographic revenues based on the location of the customer's operations. Year Ended December 31, (in thousands) 2017 2016 2015 NET PROPERTY, PLANT AND EQUIPMENT United States $ 79,681 $ 75,368 $ 88,840 Mexico 26,503 22,594 24,643 China 13,373 13,460 13,956 United Kingdom 6,604 6,337 8,070 Denmark 7,953 6,749 6,265 Aggregate of all other countries, each with less than $5 million of net property, plant and equipment 7,817 9,129 3,943 $ 141,931 $ 133,637 $ 145,717

Restructuring Activities and 46

Restructuring Activities and Spin Transaction Costs Restructuring liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities Disclosure [Text Block]	Restructuring liabilities Restructuring liabilities are included in other accrued liabilities on our consolidated balance sheets. Activity related to the restructuring liabilities is as follows: Year ended December 31, (in thousands) 2017 2016 Balance at beginning of period $ 2,253 $ 740 Restructuring expense 13,923 21,939 Payments (13,857 ) (20,426 ) Balance at December 31 $ 2,319 $ 2,253 Restructuring liabilities are included in other accrued liabilities on our consolidated balance sheets. Activity related to the restructuring liabilities is as follows: Year ended December 31, (in thousands) 2017 2016 Balance at beginning of period $ 2,253 $ 740 Restructuring expense 13,923 21,939 Payments (13,857 ) (20,426 ) Balance at December 31 $ 2,319 $ 2,253 Accrued restructuring liabilities at December 31, 2017 and 2016 relate primarily to employee termination benefits. Excluded from restructuring expense in the table above are non-cash restructuring charges that did not impact the accrued restructuring liability. In the years ended December 31, 2017 and 2016, we recognized $0.3 million and $15.0 million , respectively, in non-cash restructuring expense related to losses (gains) on the disposals of long-lived assets. 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 years ended December 31, 2017 and 2016, we recognized spin-off costs of $1.2 million and $3.8 million , respectively. During 2017, we disbursed $1.9 million of the accrued retention awards. 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 years ended December 31, 2017 and 2016, we recognized spin-off costs of $1.2 million and $3.8 million , respectively. During 2017, we disbursed $1.9 million of the accrued retention awards.

Restructuring Activities and 47

Restructuring Activities and Spin Transaction Costs Spin-off transaction costs (Tables)	12 Months Ended
	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities Disclosure [Text Block]	Restructuring liabilities Restructuring liabilities are included in other accrued liabilities on our consolidated balance sheets. Activity related to the restructuring liabilities is as follows: Year ended December 31, (in thousands) 2017 2016 Balance at beginning of period $ 2,253 $ 740 Restructuring expense 13,923 21,939 Payments (13,857 ) (20,426 ) Balance at December 31 $ 2,319 $ 2,253 Restructuring liabilities are included in other accrued liabilities on our consolidated balance sheets. Activity related to the restructuring liabilities is as follows: Year ended December 31, (in thousands) 2017 2016 Balance at beginning of period $ 2,253 $ 740 Restructuring expense 13,923 21,939 Payments (13,857 ) (20,426 ) Balance at December 31 $ 2,319 $ 2,253 Accrued restructuring liabilities at December 31, 2017 and 2016 relate primarily to employee termination benefits. Excluded from restructuring expense in the table above are non-cash restructuring charges that did not impact the accrued restructuring liability. In the years ended December 31, 2017 and 2016, we recognized $0.3 million and $15.0 million , respectively, in non-cash restructuring expense related to losses (gains) on the disposals of long-lived assets. 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 years ended December 31, 2017 and 2016, we recognized spin-off costs of $1.2 million and $3.8 million , respectively. During 2017, we disbursed $1.9 million of the accrued retention awards. 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 years ended December 31, 2017 and 2016, we recognized spin-off costs of $1.2 million and $3.8 million , respectively. During 2017, we disbursed $1.9 million of the accrued retention awards.

Contracts and Revenue Recogni48

Contracts and Revenue Recognition Changes in Estimates in Long Term Contracts (Tables) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Deferred Revenue Arrangement [Line Items]
schedule of contracts in progress and adv billings [Table Text Block]	The following represent the components of our contracts in progress and advance billings on contracts included in our consolidated balance sheets: December 31, (in thousands) 2017 2016 Included in contracts in progress: Costs incurred less costs of revenue recognized $ 80,645 $ 96,210 Revenues recognized less billings to customers 80,575 69,800 Contracts in progress $ 161,220 $ 166,010 Included in advance billings on contracts: Billings to customers less revenues recognized $ 177,953 $ 199,480 Costs of revenue recognized less cost incurred 3,117 11,162 Advance billings on contracts $ 181,070 $ 210,642
Schedule of Retainages on Contract [Table Text Block]		The following amounts represent retainage on contracts: December 31, (in thousands) 2017 2016 Retainage expected to be collected within one year $ 14,572 $ 18,843 Retainage expected to be collected after one year 6,112 4,583 Total retainage $ 20,684 $ 23,426
Proceeds from Insurance Settlement, Operating Activities	$ 15

Equity Method Investments Trans

Equity Method Investments Transactions with unconsolidated affiliates (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Equity Method Investments [Table Text Block]	Our transactions with unconsolidated affiliates were as follows: Year Ended December 31, (in thousands) 2017 2016 2015 Sales to $ 7,143 $ 17,220 $ 18,014 Purchases from 12,470 32,490 45,397 Dividends received (1) 50,134 12,160 20,830 Capital contributions (2) — 26,256 7,424 (1) includes $48.1 million , $6.0 million and $18.2 million in dividends received from BWBC in 2017, 2016 and 2015, respectively, before taxes. (2) includes a $26.3 million contribution we made in April 2016 to increase our ownership interest in TBWES for the purpose of extinguishing the joint venture's high-interest third-party debt and avoiding the associated future interest cost (our joint venture partner contributed the same amount to TBWES).

Equity Method Investments Conde

Equity Method Investments Condensed Balance Sheet (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Condensed Balance Sheet [Table Text Block]	The undistributed earnings of our equity method investees were $7.9 million and $59.6 million at December 31, 2017 and 2016, respectively. Summarized below is consolidated balance sheet and statement of operations information for investments accounted for under the equity method: December 31, (in thousands) 2017 2016 Current assets $ 322,956 $ 335,577 Noncurrent assets 137,081 126,958 Total assets 460,037 462,535 Current liabilities 342,178 231,150 Noncurrent liabilities 24,474 40,537 Owners' equity 93,385 190,848 Total liabilities and equity $ 460,037 $ 462,535

Equity Method Investments Con51

Equity Method Investments Condensed Income Statement (Tables)	12 Months Ended
	Dec. 31, 2017
Condensed Income Statement [Abstract]
Condensed Income Statement [Table Text Block]	Year Ended December 31, (in thousands) 2017 2016 2015 Revenues $ 346,459 $ 488,101 $ 475,459 Gross profit 32,682 76,986 69,021 Income before provision for income taxes (10,626 ) 19,529 3,072 Provision for income taxes 1,907 3,715 4,500 Net income $ (12,533 ) $ 15,814 $ (1,428 ) The following table presents selected financial information regarding the results of operations of our former NE segment through June 30, 2015, the date it was discontinued: Six Months Ended June 30, (in thousands) 2015 Revenues $ 53,064 Income (loss) before income tax expense 3,358 Income tax expense (benefit) 555 Income (loss) from discontinued operations, net of tax $ 2,803

Equity Method Investments Recon

Equity Method Investments Reconciliation of Net Income (Tables)	12 Months Ended
	Dec. 31, 2017
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investment Reconciliation of Net Income to Equity in Income [Table Text Block]	Reconciliation of net income in the statement of operations of our investees to equity in income of investees in our consolidated statements of operations is as follows: Year Ended December 31, (in thousands) 2017 2016 2015 Equity income based on stated ownership percentages $ 7,530 $ 7,898 $ (542 ) TBWES other than temporary impairment (18,193 ) — — Gain on sale of our interest in HMA — 8,324 — All other adjustments due to amortization of basis differences, timing of GAAP adjustments and other adjustments 796 218 300 Equity in income of investees $ (9,867 ) $ 16,440 $ (242 )

Equity Method Investments Inves

Equity Method Investments Investments in and Advances to Affiliates (Tables)	12 Months Ended
	Dec. 31, 2017
Equity Method Investments and Joint Ventures [Abstract]
Investments in and Advances to Affiliates, Schedule of Investments [Text Block]	Our transactions with unconsolidated affiliates were as follows: Year Ended December 31, (in thousands) 2017 2016 2015 Sales to $ 7,143 $ 17,220 $ 18,014 Purchases from 12,470 32,490 45,397 Dividends received (1) 50,134 12,160 20,830 Capital contributions (2) — 26,256 7,424 (1) includes $48.1 million , $6.0 million and $18.2 million in dividends received from BWBC in 2017, 2016 and 2015, respectively, before taxes. (2) includes a $26.3 million contribution we made in April 2016 to increase our ownership interest in TBWES for the purpose of extinguishing the joint venture's high-interest third-party debt and avoiding the associated future interest cost (our joint venture partner contributed the same amount to TBWES). Our accounts receivable-other includes receivables from these unconsolidated affiliates of $5.8 million and $8.7 million at December 31, 2017 and 2016, respectively.

Equity Method Investments Inv54

Equity Method Investments Investments accounted for under the equity method. (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Condensed Balance Sheet [Table Text Block]	The undistributed earnings of our equity method investees were $7.9 million and $59.6 million at December 31, 2017 and 2016, respectively. Summarized below is consolidated balance sheet and statement of operations information for investments accounted for under the equity method: December 31, (in thousands) 2017 2016 Current assets $ 322,956 $ 335,577 Noncurrent assets 137,081 126,958 Total assets 460,037 462,535 Current liabilities 342,178 231,150 Noncurrent liabilities 24,474 40,537 Owners' equity 93,385 190,848 Total liabilities and equity $ 460,037 $ 462,535

Comprehensive Income Accumulate

Comprehensive Income Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 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 of tax) Net unrealized gain (loss) on investments (net of tax) Net unrealized gain (loss) on derivative instruments (net of tax) Net unrecognized gain (loss) related to benefit plans (net of tax) Total Balance at December 31, 2014 $ 11,551 $ (22 ) $ (123 ) $ (1,032 ) $ 10,374 Other comprehensive income (loss) before reclassifications (19,459 ) (49 ) 339 519 (18,650 ) Amounts reclassified from AOCI to net income (loss) — 27 1,133 (195 ) 965 Net transfers from Parent (11,585 ) — 437 (394 ) (11,542 ) Net current-period other comprehensive income (loss) (31,044 ) (22 ) 1,909 (70 ) (29,227 ) Balance at December 31, 2015 $ (19,493 ) $ (44 ) $ 1,786 $ (1,102 ) $ (18,853 ) Other comprehensive income (loss) before reclassifications (24,494 ) 7 2,046 7,692 (14,749 ) Amounts reclassified from AOCI to net income (loss) — — (3,030 ) 150 (2,880 ) Net current-period other comprehensive income (loss) (24,494 ) 7 (984 ) 7,842 (17,629 ) Balance at December 31, 2016 (43,987 ) (37 ) 802 6,740 (36,482 ) Other comprehensive income (loss) before reclassifications 16,150 99 3,204 (152 ) 19,301 Amounts reclassified from AOCI to net income (loss) — (24 ) (2,269 ) (2,955 ) (5,248 ) Net current-period other comprehensive income (loss) 16,150 75 935 (3,107 ) 14,053 Balance at December 31, 2017 $ (27,837 ) $ 38 $ 1,737 $ 3,633 $ (22,429 ) The amounts reclassified out of AOCI by component and the affected consolidated statements of operations line items are as follows (in thousands): AOCI component Line items in the Consolidated Statements of Operations affected by reclassifications from AOCI Year Ended December 31, 2017 2016 2015 Derivative financial instruments Revenues $ 10,059 $ 4,624 $ 546 Cost of operations (118 ) 195 155 Other-net (7,438 ) (1,221 ) (24 ) Total before tax 2,503 3,598 677 Provision for income taxes 234 568 149 Net income $ 2,269 $ 3,030 $ 528 Amortization of prior service cost on benefit obligations Cost of operations $ 2,912 $ 254 $ (1,475 ) Provision for income taxes (43 ) 404 (1,168 ) Net income (loss) $ 2,955 $ (150 ) $ (307 ) Realized gain on investments Other-net $ 38 $ — $ (42 ) Provision for income taxes 14 — (15 ) Net income (loss) $ 24 $ — $ (27 )

INTANGIBLE ASSETS Intangible As

INTANGIBLE ASSETS Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Schedule of Intangible Assets and Goodwill [Table Text Block]	The following summarizes the changes in the carrying amount of intangible assets: Twelve months ended December 31, (in thousands) 2017 2016 Balance at beginning of period $ 71,039 $ 37,844 Business acquisitions 19,500 55,438 Amortization expense (18,252 ) (19,923 ) Currency translation adjustments and other 4,493 (2,320 ) Balance at end of the period $ 76,780 $ 71,039 Our intangible assets are as follows: (in thousands) December 31, 2017 December 31, 2016 Definite-lived intangible assets Customer relationships $ 59,794 $ 47,892 Unpatented technology 20,160 18,461 Patented technology 6,542 2,499 Tradename 22,951 18,774 Backlog 30,160 28,170 All other 7,611 7,430 Gross value of definite-lived intangible assets 147,218 123,226 Customer relationships amortization (23,434 ) (17,519 ) Unpatented technology amortization (5,013 ) (2,864 ) Patented technology amortization (2,213 ) (1,532 ) Tradename amortization (5,097 ) (3,826 ) Acquired backlog amortization (28,695 ) (21,776 ) All other amortization (7,291 ) (5,974 ) Accumulated amortization (71,743 ) (53,491 ) Net definite-lived intangible assets $ 75,475 $ 69,735 Indefinite-lived intangible assets: Trademarks and trade names $ 1,305 $ 1,305 Total indefinite-lived intangible assets $ 1,305 $ 1,305

Supplemental Cash Flow Inform57

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2017
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	During the twelve months ended December 31, 2017 , 2016 and 2015 , we recognized the following non-cash activity in our consolidated financial statements: (in thousands) 2017 2016 2015 Accrued capital expenditures in accounts payable $ 1,383 $ 2,751 $ 568 Accreted interest expense on our second lien term loan facility $ 3,226 $ — $ — During the years ended December 31, 2017 , 2016 and 2015 we recognized the following cash activity in our consolidated financial statements: (in thousands) 2017 2016 2015 Income tax payments (refunds), net $ (10,889 ) $ 10,781 $ 15,008 Interest payments on our United States revolving credit facility $ 4,909 $ 425 $ — Interest payments on our second lien term loan facility $ 7,044 $ — $ — During the years ended December 31, 2017 , 2016 and 2015 , interest expense in our consolidated financial statements consisted of the following components: (in thousands) 2017 2016 2015 Components associated with borrowings from: United States revolving credit facility $ 5,051 $ 1,669 $ 1,059 Second lien term loan facility 7,211 — — Foreign revolving credit facilities 1,021 847 148 13,283 2,516 1,207 Components associated with amortization or accretion of: United States revolving credit facility deferred financing fees 6,270 1,244 1,131 Second lien term loan facility deferred financing fees and discount 3,226 — — 9,496 1,244 1,131 Other interest expense 3,526 36 — Total interest expense $ 26,305 $ 3,796 $ 2,338 In the year ended December 31, 2017 , other interest expense in the table above is primarily attributable to the $3.0 million of interest expense associated with the ARPA litigation settlement (see Note 21 ). Interest expense included in our consolidated and combined statement of operations for the year ended December 31, 2015 has been corrected to reclassify $1.3 million of interest expense from "other - net" to "interest expense."

Goodwill Carrying Value of Good

Goodwill Carrying Value of Goodwill (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill [Line Items]
Goodwill Disclosure [Text Block]	For the remaining four reporting units where impairment was not indicated at September 30, 2017, the goodwill balances at September 30, 2017 (and October 1, 2017) and the Step 1 goodwill impairment test headroom (the estimated fair value less the carrying value) are as follows: Power Segment Industrial Segment (in millions) Power Construction MEGTEC Universal Reporting unit headroom 60% 98% 12% 18% Goodwill balance $38.5 $8.9 $104.3 $14.4 NOTE 15 – GOODWILL The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2015 $ 47,137 $ 49,624 $ 104,308 $ 201,069 Increase resulting from SPIG acquisition — — 69,862 69,862 Purchase price adjustment - SPIG acquisition — — 2,539 2,539 Currency translation adjustments (917 ) (1,189 ) (3,969 ) (6,075 ) Balance at December 31, 2016 46,220 48,435 172,740 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Impairment charges (1) — (49,965 ) (36,938 ) (86,903 ) Currency translation adjustments 1,150 1,530 6,813 9,493 Balance at December 31, 2017 $ 47,370 $ — $ 157,028 $ 204,398 (1) Prior to September 30, 2017, we had not recorded any goodwill impairment charges. Our annual goodwill impairment assessment is performed on October 1 of each year (the "annual assessment" date); however, events during 2017 have required two interim assessments of all six of our reporting units. In the second quarter of 2017, significant charges in our Renewable segment were considered to be a triggering event for the interim assessment as of June 30, 2017, which did not indicate impairment. During the third quarter of 2017, our market capitalization significantly decreased to below our equity value, which was considered to be a trigger for a second interim assessment. Additionally, the forecast was reduced for our SPIG reporting unit based on a change in the market strategy implemented by the new segment management to focus on core geographies and products, which we considered to be another triggering event for an interim assessment during the third quarter of 2017. The second interim assessment as of September 30, 2017 indicated impairment for our Renewable and SPIG reporting units as described below. Our 2017 annual goodwill impairment test as of October 1, 2017 did not indicate additional impairment. Assessing goodwill for impairment involves a two step test. Step 1 of the test compares the fair value of a reporting unit with its carrying amount, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, the second step of the test is performed to measure the amount of the impairment loss, if any. Step 2 of the test compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill, and impairment is measured as the excess of the carrying value over the implied value of goodwill. 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 using 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 20% to 10% weighting of a market approach using multiples of revenue and EBITDA from recent, similar business combinations. We primarily attributed the significant decline in our market capitalization in the third quarter of 2017 to the announcement of significant charges in the Renewable reporting unit. Accordingly, we increased the discount rate applied to future projected cash flows from 15.0% at June 30, 2017 to 23.5% at September 30, 2017. As a result of the increase in the discount rate and an increase in the carrying value of the reporting unit, impairment was indicated at September 30, 2017, which measured $50.0 million ( $48.9 million net of tax), the full carrying value. Other long-lived assets in the reporting unit were not impaired. For our SPIG reporting unit, which is included in our Industrial segment, the Step 1 also indicated impairment at September 30, 2017. At June 30, 2017 and October 1, 2016, the fair value exceeded the carrying value by less than 1% and 5% , respectively. At September 30, 2017, the independently obtained fair value estimates decreased under both the income and market valuation approaches due to a short-term decrease in profitability attributable to specific current contracts and changes in SPIG's market strategy introduced by segment management during the third quarter. The discount rate applied to future projected cash flows was 14.0% and 12.5% at each of the September 30, 2017 and June 30, 2017 interim tests, respectively. Step 2 of the impairment test at September 30, 2017 measured $36.9 million of impairment (with no income tax impact). The SPIG reporting unit has $38.3 million of goodwill remaining after the September 30, 2017 impairment charge. Our 2017 annual goodwill impairment test as of October 1, 2017 utilized the same assumptions and inputs as the test we performed at September 30, 2017, and it did not indicate additional impairment. Other long-lived assets in the reporting unit were not impaired. For the remaining four reporting units where impairment was not indicated at September 30, 2017, the goodwill balances at September 30, 2017 (and October 1, 2017) and the Step 1 goodwill impairment test headroom (the estimated fair value less the carrying value) are as follows: Power Segment Industrial Segment (in millions) Power Construction MEGTEC Universal Reporting unit headroom 60% 98% 12% 18% Goodwill balance $38.5 $8.9 $104.3 $14.4 The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2015 $ 47,137 $ 49,624 $ 104,308 $ 201,069 Increase resulting from SPIG acquisition — — 69,862 69,862 Purchase price adjustment - SPIG acquisition — — 2,539 2,539 Currency translation adjustments (917 ) (1,189 ) (3,969 ) (6,075 ) Balance at December 31, 2016 46,220 48,435 172,740 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Impairment charges (1) — (49,965 ) (36,938 ) (86,903 ) Currency translation adjustments 1,150 1,530 6,813 9,493 Balance at December 31, 2017 $ 47,370 $ — $ 157,028 $ 204,398

Goodwill Step 1 Goodwill Result

Goodwill Step 1 Goodwill Results (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill [Line Items]
Goodwill Disclosure [Text Block]	For the remaining four reporting units where impairment was not indicated at September 30, 2017, the goodwill balances at September 30, 2017 (and October 1, 2017) and the Step 1 goodwill impairment test headroom (the estimated fair value less the carrying value) are as follows: Power Segment Industrial Segment (in millions) Power Construction MEGTEC Universal Reporting unit headroom 60% 98% 12% 18% Goodwill balance $38.5 $8.9 $104.3 $14.4 NOTE 15 – GOODWILL The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2015 $ 47,137 $ 49,624 $ 104,308 $ 201,069 Increase resulting from SPIG acquisition — — 69,862 69,862 Purchase price adjustment - SPIG acquisition — — 2,539 2,539 Currency translation adjustments (917 ) (1,189 ) (3,969 ) (6,075 ) Balance at December 31, 2016 46,220 48,435 172,740 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Impairment charges (1) — (49,965 ) (36,938 ) (86,903 ) Currency translation adjustments 1,150 1,530 6,813 9,493 Balance at December 31, 2017 $ 47,370 $ — $ 157,028 $ 204,398 (1) Prior to September 30, 2017, we had not recorded any goodwill impairment charges. Our annual goodwill impairment assessment is performed on October 1 of each year (the "annual assessment" date); however, events during 2017 have required two interim assessments of all six of our reporting units. In the second quarter of 2017, significant charges in our Renewable segment were considered to be a triggering event for the interim assessment as of June 30, 2017, which did not indicate impairment. During the third quarter of 2017, our market capitalization significantly decreased to below our equity value, which was considered to be a trigger for a second interim assessment. Additionally, the forecast was reduced for our SPIG reporting unit based on a change in the market strategy implemented by the new segment management to focus on core geographies and products, which we considered to be another triggering event for an interim assessment during the third quarter of 2017. The second interim assessment as of September 30, 2017 indicated impairment for our Renewable and SPIG reporting units as described below. Our 2017 annual goodwill impairment test as of October 1, 2017 did not indicate additional impairment. Assessing goodwill for impairment involves a two step test. Step 1 of the test compares the fair value of a reporting unit with its carrying amount, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, the second step of the test is performed to measure the amount of the impairment loss, if any. Step 2 of the test compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill, and impairment is measured as the excess of the carrying value over the implied value of goodwill. 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 using 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 20% to 10% weighting of a market approach using multiples of revenue and EBITDA from recent, similar business combinations. We primarily attributed the significant decline in our market capitalization in the third quarter of 2017 to the announcement of significant charges in the Renewable reporting unit. Accordingly, we increased the discount rate applied to future projected cash flows from 15.0% at June 30, 2017 to 23.5% at September 30, 2017. As a result of the increase in the discount rate and an increase in the carrying value of the reporting unit, impairment was indicated at September 30, 2017, which measured $50.0 million ( $48.9 million net of tax), the full carrying value. Other long-lived assets in the reporting unit were not impaired. For our SPIG reporting unit, which is included in our Industrial segment, the Step 1 also indicated impairment at September 30, 2017. At June 30, 2017 and October 1, 2016, the fair value exceeded the carrying value by less than 1% and 5% , respectively. At September 30, 2017, the independently obtained fair value estimates decreased under both the income and market valuation approaches due to a short-term decrease in profitability attributable to specific current contracts and changes in SPIG's market strategy introduced by segment management during the third quarter. The discount rate applied to future projected cash flows was 14.0% and 12.5% at each of the September 30, 2017 and June 30, 2017 interim tests, respectively. Step 2 of the impairment test at September 30, 2017 measured $36.9 million of impairment (with no income tax impact). The SPIG reporting unit has $38.3 million of goodwill remaining after the September 30, 2017 impairment charge. Our 2017 annual goodwill impairment test as of October 1, 2017 utilized the same assumptions and inputs as the test we performed at September 30, 2017, and it did not indicate additional impairment. Other long-lived assets in the reporting unit were not impaired. For the remaining four reporting units where impairment was not indicated at September 30, 2017, the goodwill balances at September 30, 2017 (and October 1, 2017) and the Step 1 goodwill impairment test headroom (the estimated fair value less the carrying value) are as follows: Power Segment Industrial Segment (in millions) Power Construction MEGTEC Universal Reporting unit headroom 60% 98% 12% 18% Goodwill balance $38.5 $8.9 $104.3 $14.4 The following summarizes the changes in the carrying amount of goodwill: (in thousands) Power Renewable Industrial Total Balance at December 31, 2015 $ 47,137 $ 49,624 $ 104,308 $ 201,069 Increase resulting from SPIG acquisition — — 69,862 69,862 Purchase price adjustment - SPIG acquisition — — 2,539 2,539 Currency translation adjustments (917 ) (1,189 ) (3,969 ) (6,075 ) Balance at December 31, 2016 46,220 48,435 172,740 267,395 Increase resulting from Universal acquisition — — 14,413 14,413 Impairment charges (1) — (49,965 ) (36,938 ) (86,903 ) Currency translation adjustments 1,150 1,530 6,813 9,493 Balance at December 31, 2017 $ 47,370 $ — $ 157,028 $ 204,398

Pension Plans and Postretirem60

Pension Plans and Postretirement Benefits Fair value of plan assets (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Schedule of Changes in Fair Value of Plan Assets [Table Text Block]	Fair value of plan assets See Note 23 for a detailed description of fair value measurements and the hierarchy established for valuation inputs. The following is a summary of total investments for our plans measured at fair value at December 31, 2017: (in thousands) 12/31/2017 Level 1 Level 2 Fixed income $ 352,484 $ — $ 352,484 Equities 33,525 33,525 — Commingled and mutual funds 413,166 — 413,166 United States government securities 193,249 193,249 — Cash and accrued items 14,578 12,585 1,993 Total pension and other postretirement benefit assets $ 1,007,002 $ 239,359 $ 767,643 The following is a summary of total investments for our plans measured at fair value at December 31, 2016: (in thousands) 12/31/2016 Level 1 Level 2 Fixed income $ 321,847 $ — $ 321,847 Equities 83,441 78,268 5,173 Commingled and mutual funds 349,348 4,609 344,739 United States government securities 156,599 156,599 — Cash and accrued items 11,633 9,394 2,239 Total pension and other postretirement benefit assets $ 922,868 $ 248,870 $ 673,998

Pension Plans and Postretirem61

Pension Plans and Postretirement Benefits Obligations and Funded Status (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]	Pension Benefits Year Ended December 31, Other Postretirement Benefits Year Ended December 31, (in thousands) 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of period $ 1,211,720 $ 1,205,163 $ 11,907 $ 31,889 Service cost 789 1,680 15 23 Interest cost 41,113 40,875 319 897 Plan participants’ contributions — — 219 574 Curtailments — 266 — — Settlements 509 1,453 — — Amendments — 231 — (10,801 ) Actuarial loss (gain) 73,403 41,957 (141 ) (7,162 ) Loss (gain) due to transfer — 3,641 — — Foreign currency exchange rate changes 6,222 (5,099 ) 126 50 Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Benefit obligation at end of period $ 1,254,802 $ 1,211,720 $ 11,029 $ 11,907 Change in plan assets: Fair value of plan assets at beginning of period $ 922,868 $ 923,030 $ — $ — Actual return on plan assets 149,449 76,570 — — Employer contribution 17,307 3,986 1,197 2,989 Plan participants' contributions — — 219 574 Transfers — 2,744 — — Foreign currency exchange rate changes (3,668 ) (5,015 ) — — Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Fair value of plan assets at the end of period 1,007,002 922,868 — — Funded status $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amounts recognized in the balance sheet consist of: Accrued employee benefits $ (1,930 ) $ (1,099 ) $ (1,615 ) $ (1,722 ) Accumulated postretirement benefit obligation — — (9,414 ) (10,185 ) Pension liability (245,870 ) (287,753 ) — — Prepaid pension — — — — Accrued benefit liability, net $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amount recognized in accumulated comprehensive income (before taxes): Prior service cost (credit) $ 324 $ 432 $ (7,792 ) $ (10,801 ) Supplemental information: Plans with accumulated benefit obligation in excess of plan assets Projected benefit obligation $ 1,254,802 $ 1,183,345 $ — $ — Accumulated benefit obligation $ 1,272,010 $ 1,206,056 $ 11,029 $ 11,907 Fair value of plan assets $ 1,007,002 $ 894,105 $ — $ — Plans with plan assets in excess of accumulated benefit obligation Projected benefit obligation $ — $ 28,375 $ — $ — Accumulated benefit obligation $ — $ 28,375 $ — $ — Fair value of plan assets $ — $ 28,763 $ — $ —

Pension Plans and Postretirem62

Pension Plans and Postretirement Benefits Components of Net Periodic Benefit (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
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 (in thousands) 2017 2016 2015 2017 2016 2015 Service cost $ 789 $ 1,680 $ 13,677 $ 15 $ 23 $ 24 Interest cost 41,113 40,875 49,501 319 897 1,143 Expected return on plan assets (59,409 ) (61,939 ) (68,709 ) — — — Amortization of prior service cost 103 250 307 (3,009 ) — — Recognized net actuarial loss (gain) (8,191 ) 31,932 41,574 (505 ) (7,822 ) (1,364 ) Net periodic benefit cost (benefit) $ (25,595 ) $ 12,798 $ 36,350 $ (3,180 ) $ (6,902 ) $ (197 )

Pension Plans and Postretirem63

Pension Plans and Postretirement Benefits Recognized Net Actuarial Loss (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS We have historically provided defined benefit retirement benefits to domestic employees under the Retirement Plan for Employees of Babcock & Wilcox Commercial Operations (the "Company Plan"), a noncontributory plan. As of 2006, the Company Plan was closed to new salaried plan entrants. Effective December 31, 2015, benefit accruals for those salaried employees covered by, and continuing to accrue service and salary adjusted benefits under the Company Plan will cease. Furthermore, beginning on January 1, 2016, we began making service-based, cash contributions to a defined contribution plan for those employees impacted by the plan freeze. Effective January 1, 2012, a defined contribution component was adopted applicable to Babcock & Wilcox Canada, Ltd. (the "Canadian Plans"). Any employee with less than two years of continuous service as of December 31, 2011 was required to enroll in the defined contribution component of the Canadian Plans as of January 1, 2012 or upon the completion of 6 months of continuous service, whichever is later. These and future employees will not be eligible to enroll in the defined benefit component of the Canadian Plans. In 2014, benefit accruals under certain hourly Canadian pension plans were ceased with an effective date of January 1, 2015. As part of the spin-off transaction, we split the Canadian defined benefit plans from BWC, which was completed in 2017. We did not present these plans as multi-employer plans because our portion was separately identifiable and we were able to assess the assets, liabilities and periodic expense in the same manner as if it were a separate plan in each period. We do not provide retirement benefits to certain non-resident alien employees of foreign subsidiaries. Retirement benefits for salaried employees who accrue benefits in a defined benefit plan are based on final average compensation and years of service, while benefits for hourly paid employees are based on a flat benefit rate and years of service. Our funding policy is to fund the plans as recommended by the respective plan actuaries and in accordance with the Employee Retirement Income Security Act of 1974, as amended, or other applicable law. Funding provisions under the Pension Protection Act accelerate funding requirements to ensure full funding of benefits accrued. We make available other benefits which include postretirement health care and life insurance benefits to certain salaried and union retirees based on their union contracts, and on a limited basis, to future retirees. Obligations and funded status Pension Benefits Year Ended December 31, Other Postretirement Benefits Year Ended December 31, (in thousands) 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of period $ 1,211,720 $ 1,205,163 $ 11,907 $ 31,889 Service cost 789 1,680 15 23 Interest cost 41,113 40,875 319 897 Plan participants’ contributions — — 219 574 Curtailments — 266 — — Settlements 509 1,453 — — Amendments — 231 — (10,801 ) Actuarial loss (gain) 73,403 41,957 (141 ) (7,162 ) Loss (gain) due to transfer — 3,641 — — Foreign currency exchange rate changes 6,222 (5,099 ) 126 50 Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Benefit obligation at end of period $ 1,254,802 $ 1,211,720 $ 11,029 $ 11,907 Change in plan assets: Fair value of plan assets at beginning of period $ 922,868 $ 923,030 $ — $ — Actual return on plan assets 149,449 76,570 — — Employer contribution 17,307 3,986 1,197 2,989 Plan participants' contributions — — 219 574 Transfers — 2,744 — — Foreign currency exchange rate changes (3,668 ) (5,015 ) — — Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Fair value of plan assets at the end of period 1,007,002 922,868 — — Funded status $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amounts recognized in the balance sheet consist of: Accrued employee benefits $ (1,930 ) $ (1,099 ) $ (1,615 ) $ (1,722 ) Accumulated postretirement benefit obligation — — (9,414 ) (10,185 ) Pension liability (245,870 ) (287,753 ) — — Prepaid pension — — — — Accrued benefit liability, net $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amount recognized in accumulated comprehensive income (before taxes): Prior service cost (credit) $ 324 $ 432 $ (7,792 ) $ (10,801 ) Supplemental information: Plans with accumulated benefit obligation in excess of plan assets Projected benefit obligation $ 1,254,802 $ 1,183,345 $ — $ — Accumulated benefit obligation $ 1,272,010 $ 1,206,056 $ 11,029 $ 11,907 Fair value of plan assets $ 1,007,002 $ 894,105 $ — $ — Plans with plan assets in excess of accumulated benefit obligation Projected benefit obligation $ — $ 28,375 $ — $ — Accumulated benefit obligation $ — $ 28,375 $ — $ — Fair value of plan assets $ — $ 28,763 $ — $ — Components of net periodic benefit cost (benefit) included in net income (loss) are as follows: Pension Benefits Other Benefits (in thousands) 2017 2016 2015 2017 2016 2015 Service cost $ 789 $ 1,680 $ 13,677 $ 15 $ 23 $ 24 Interest cost 41,113 40,875 49,501 319 897 1,143 Expected return on plan assets (59,409 ) (61,939 ) (68,709 ) — — — Amortization of prior service cost 103 250 307 (3,009 ) — — Recognized net actuarial loss (gain) (8,191 ) 31,932 41,574 (505 ) (7,822 ) (1,364 ) Net periodic benefit cost (benefit) $ (25,595 ) $ 12,798 $ 36,350 $ (3,180 ) $ (6,902 ) $ (197 ) 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 " Recognized net actuarial loss (gain)" in the table above. There were no significant plan settlements or interim mark to market adjustments after the first quarter of 2017. We terminated the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. The Retiree OPEB plan was originally established to provide secondary medical insurance coverage for retirees that had reached the age of 65, up to a lifetime maximum cost. The Retiree OPEB plan had no plan assets, no accumulated other comprehensive income balance and no active participants as of the termination date. In exchange for terminating the Retiree OPEB plan, the participants had the option to enroll in a third-party health care exchange, which B&W agreed to contribute up to $750 a year for each of the next three years (beginning in 2017), provided the plan participant had not yet reached their lifetime maximum under the terminated Retiree OPEB plan. Based on the number of participants who did not enroll in the new benefit plan, we recognized a settlement gain of $7.2 million on December 31, 2016. Based on the number of participants who did enroll in the new benefit plan, we recognized a curtailment gain of $10.8 million on December 31, 2016 for the actuarially determined difference in the liability for these participants in the Retiree OPEB plan and the new plan. The settlement gain is reported in the "Recognized net actuarial loss" in the table above, and the curtailment gain was deferred in accumulated other comprehensive income and $3.0 million was recognized in 2017, and we expect to recognize the remainder during the periods of 2018 through 2020. During 2016, we recorded adjustments to our benefit plan liabilities from pension curtailment and settlement events. Lump sum payments from our Canadian pension plan during 2016 resulted in interim pension plan settlement charges totaling $1.2 million in 2016. Also, in May 2016, the closure of our West Point, Mississippi manufacturing facility resulted in a $1.8 million curtailment charge in the Company Plan. These events also resulted in $27.5 million in interim MTM losses for these pension plans, the effects of which are reflected in the 2016 "Recognized net actuarial loss (gain)" in the table above along with a $1.4 million loss for the annual MTM adjustment of our pension plans at December 31, 2016 . Recognized net actuarial loss (gain) consists primarily of our reported actuarial loss (gain), curtailments and the difference between the actual return on plan assets and the expected return on plan assets. Total net mark to market adjustments for our pension and other postretirement benefit plans were (gains) losses of $(8.7) million , $24.1 million and $40.2 million in the years ended, December 31, 2017, 2016 and 2015, respectively. We have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 4 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating losses. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210 Assumptions Pension Benefits Other Benefits 2017 2016 2017 2016 Weighted average assumptions used to determine net periodic benefit obligations at December 31: Discount rate 3.65% 4.13% 3.33% 3.66% Rate of compensation increase 0.10% 2.40% — — Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31: Discount rate 4.11% 4.25% 3.33% 3.66% Expected return on plan assets 6.64% 6.70% —% —% Rate of compensation increase 0.10% 2.40% —% —% The expected rate of return on plan assets is based on the long-term expected returns for the investment mix of assets currently in the portfolio. In setting this rate, we use a building-block approach. Historic real return trends for the various asset classes in the plan's portfolio are combined with anticipated future market conditions to estimate the real rate of return for each asset class. These rates are then adjusted for anticipated future inflation to determine estimated nominal rates of return for each asset class. The expected rate of return on plan assets is determined to be the weighted average of the nominal returns based on the weightings of the asset classes within the total asset portfolio. We use an expected return on plan assets assumption of 6.89% for the majority of our pension plan assets (approximately 93% of our total pension assets at December 31, 2017). 2016 Assumed health care cost trend rates at December 31 Health care cost trend rate assumed for next year 8.50 % Rates to which the cost trend rate is assumed to decline (ultimate trend rate) 4.50 % Year that the rate reaches ultimate trend rate 2024 During the year ended December 31, 2017, we did not utilize health care cost assumptions as a result of our termination of the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. Investment goals The overall investment strategy of the pension trusts is to achieve long-term growth of principal, while avoiding excessive risk and to minimize the probability of loss of principal over the long term. The specific investment goals that have been set for the pension trusts in the aggregate are (1) to ensure that plan liabilities are met when due and (2) to achieve an investment return on trust assets consistent with a reasonable level of risk. Allocations to each asset class for both domestic and foreign plans are reviewed periodically and rebalanced, if appropriate, to assure the continued relevance of the goals, objectives and strategies. The pension trusts for both our domestic and foreign plans employ a professional investment advisor and a number of professional investment managers whose individual benchmarks are, in the aggregate, consistent with the plans' overall investment objectives. The goals of each investment manager are (1) to meet (in the case of passive accounts) or exceed (for actively managed accounts) the benchmark selected and agreed upon by the manager and the trust and (2) to display an overall level of risk in its portfolio that is consistent with the risk associated with the agreed upon benchmark. The investment performance of total portfolios, as well as asset class components, is periodically measured against commonly accepted benchmarks, including the individual investment manager benchmarks. In evaluating investment manager performance, consideration is also given to personnel, strategy, research capabilities, organizational and business matters, adherence to discipline and other qualitative factors that may impact the ability to achieve desired investment results. Domestic plans: We sponsor the Company Plan, which is a domestic defined benefit plan. The assets of this plan are held by the Trustee in The Babcock & Wilcox Company Master Trust (the "Master Trust"). For the years ended December 31, 2017 and 2016, the investment return on domestic plan assets of the Master Trust (net of deductions for management fees) was approximately 17% and 9% , respectively. The following is a summary of the asset allocations for the Master Trust at December 31, 2017 and 2016 by asset category: 2017 2016 Asset Category: Fixed Income (excluding United States Government Securities) 33 % 32 % Commingled and Mutual Funds 41 % 38 % United States Government Securities 21 % 20 % Equity Securities 3 % 7 % Derivatives 1 % 1 % Other 1 % 2 % The target asset allocation for the domestic defined benefit plan is 55% fixed income and 45% equities. Foreign plans: We sponsor various plans through certain of our foreign subsidiaries. These plans are the Canadian Plans and the Diamond Power Specialty Limited Retirement Benefits Plan (the "Diamond United Kingdom Plan"). The combined weighted average asset allocations of these plans at December 31, 2017 and 2016 by asset category were as follows: 2017 2016 Asset Category: Equity Securities and Commingled Mutual Funds 41 % 44 % Fixed Income 58 % 55 % Other 1 % 1 % The target allocation for 2017 for the foreign plans, by asset class, is as follows: Canadian Plans Diamond UK Plan Asset Class: United States Equity 27 % 10 % Global Equity 23 % 12 % Fixed Income 50 % 78 % Fair value of plan assets See Note 23 for a detailed description of fair value measurements and the hierarchy established for valuation inputs. The following is a summary of total investments for our plans measured at fair value at December 31, 2017: (in thousands) 12/31/2017 Level 1 Level 2 Fixed income $ 352,484 $ — $ 352,484 Equities 33,525 33,525 — Commingled and mutual funds 413,166 — 413,166 United States government securities 193,249 193,249 — Cash and accrued items 14,578 12,585 1,993 Total pension and other postretirement benefit assets $ 1,007,002 $ 239,359 $ 767,643 The following is a summary of total investments for our plans measured at fair value at December 31, 2016: (in thousands) 12/31/2016 Level 1 Level 2 Fixed income $ 321,847 $ — $ 321,847 Equities 83,441 78,268 5,173 Commingled and mutual funds 349,348 4,609 344,739 United States government securities 156,599 156,599 — Cash and accrued items 11,633 9,394 2,239 Total pension and other postretirement benefit assets $ 922,868 $ 248,870 $ 673,998 Expected cash flows Domestic Plans Foreign Plans (in thousands) Pension Benefits 1 Other Benefits Pension Benefits 1 Other Benefits Expected employer contributions to trusts of defined benefit plans: 2018 $ 16,798 $ 1,400 $ 3,126 $ 167 Expected benefit payments: 2018 $ 71,881 $ 1,463 $ 3,003 $ 167 2019 72,537 1,342 3,095 167 2020 73,104 854 3,175 169 2021 73,331 802 3,252 163 2022 73,434 746 3,318 146 2023-2027 359,308 2,975 18,576 611 1 Pension benefit payments are made from their respective plan's trust. Defined contribution plans We provide benefits under The B&W Thrift Plan (the "Thrift Plan"). The Thrift Plan generally provides for matching employer contributions of 50% of participants' contributions up to 6% of compensation. These matching employer contributions are typically made in cash. We also provide service-based cash contributions under the Thrift Plan to employees not accruing benefits under our defined benefit plans. Amounts charged to expense for employer contributions under the Thrift Plan totaled approximately $14.4 million , $13.4 million and $8.9 million in the years ended December 31, 2017, 2016 and 2015, respectively. We also provide benefits under the MEGTEC Union Plan, a defined contribution plan. The total employer contribution expense for the Union plan was approximately $0.2 million , $0.3 million and $0.3 million in the years ended December 31, 2017, 2016 and 2015, respectively. Matching employer contributions are made in cash. We also provide benefits under the Universal Defined Contribution Plan (the "Universal Plan"). The total employer contribution expense for the Universal Plan was approximately $0.5 million in the year ended December 31, 2017. Matching employer contributions are made in cash. Effective December 31, 2016, we merged the MEGTEC Non-union Plan and SPIG 401(k) defined contribution plans into the Thrift Plan. For the MEGTEC Non-union Plan, amounts charged to expense for our contributions were approximately $1.1 million and $1.1 million in the years ended December 31, 2016 and 2015, respectively. Matching employer contributions were made in cash. The SPIG 401(k) plan contributions were also made in cash, and were not material to our consolidated financial statements in 2016. Also, our salaried Canadian employees are provided with a defined contribution plan. As of and in the periods following January 1, 2012, we made cash, service-based contributions under this arrangement. The amount charged to expense for employer contributions was approximately $0.3 million , $0.4 million and $0.1 million in the years ended December 31, 2017, 2016 and 2015, respectively. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. See Note 29 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. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210

Pension Plans and Postretirem64

Pension Plans and Postretirement Benefits Health care cost trend (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Schedule of Health Care Cost Trend Rates [Table Text Block]	2016 Assumed health care cost trend rates at December 31 Health care cost trend rate assumed for next year 8.50 % Rates to which the cost trend rate is assumed to decline (ultimate trend rate) 4.50 % Year that the rate reaches ultimate trend rate 2024

Pension Plans and Postretirem65

Pension Plans and Postretirement Benefits Allocation of Plan Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Schedule of Allocation of Plan Assets [Table Text Block]	The following is a summary of the asset allocations for the Master Trust at December 31, 2017 and 2016 by asset category: 2017 2016 Asset Category: Fixed Income (excluding United States Government Securities) 33 % 32 % Commingled and Mutual Funds 41 % 38 % United States Government Securities 21 % 20 % Equity Securities 3 % 7 % Derivatives 1 % 1 % Other 1 % 2 % The target asset allocation for the domestic defined benefit plan is 55% fixed income and 45% equities. Foreign plans: We sponsor various plans through certain of our foreign subsidiaries. These plans are the Canadian Plans and the Diamond Power Specialty Limited Retirement Benefits Plan (the "Diamond United Kingdom Plan"). The combined weighted average asset allocations of these plans at December 31, 2017 and 2016 by asset category were as follows: 2017 2016 Asset Category: Equity Securities and Commingled Mutual Funds 41 % 44 % Fixed Income 58 % 55 % Other 1 % 1 % The target allocation for 2017 for the foreign plans, by asset class, is as follows: Canadian Plans Diamond UK Plan Asset Class: United States Equity 27 % 10 % Global Equity 23 % 12 % Fixed Income 50 % 78 %

Pension Plans and Postretirem66

Pension Plans and Postretirement Benefits Foreign Plan - Allocation of Plan Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Schedule of Allocation of Plan Assets [Table Text Block]	The following is a summary of the asset allocations for the Master Trust at December 31, 2017 and 2016 by asset category: 2017 2016 Asset Category: Fixed Income (excluding United States Government Securities) 33 % 32 % Commingled and Mutual Funds 41 % 38 % United States Government Securities 21 % 20 % Equity Securities 3 % 7 % Derivatives 1 % 1 % Other 1 % 2 % The target asset allocation for the domestic defined benefit plan is 55% fixed income and 45% equities. Foreign plans: We sponsor various plans through certain of our foreign subsidiaries. These plans are the Canadian Plans and the Diamond Power Specialty Limited Retirement Benefits Plan (the "Diamond United Kingdom Plan"). The combined weighted average asset allocations of these plans at December 31, 2017 and 2016 by asset category were as follows: 2017 2016 Asset Category: Equity Securities and Commingled Mutual Funds 41 % 44 % Fixed Income 58 % 55 % Other 1 % 1 % The target allocation for 2017 for the foreign plans, by asset class, is as follows: Canadian Plans Diamond UK Plan Asset Class: United States Equity 27 % 10 % Global Equity 23 % 12 % Fixed Income 50 % 78 %

Pension Plans and Postretirem67

Pension Plans and Postretirement Benefits Cash Flows (Tables)	12 Months Ended
	Dec. 31, 2017
Postemployment Benefits [Abstract]
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	Expected cash flows Domestic Plans Foreign Plans (in thousands) Pension Benefits 1 Other Benefits Pension Benefits 1 Other Benefits Expected employer contributions to trusts of defined benefit plans: 2018 $ 16,798 $ 1,400 $ 3,126 $ 167 Expected benefit payments: 2018 $ 71,881 $ 1,463 $ 3,003 $ 167 2019 72,537 1,342 3,095 167 2020 73,104 854 3,175 169 2021 73,331 802 3,252 163 2022 73,434 746 3,318 146 2023-2027 359,308 2,975 18,576 611 1 Pension benefit payments are made from their respective plan's trust.

Pension Plans and Postretirem68

Pension Plans and Postretirement Benefits Multi-Employer Plans (Tables)	12 Months Ended
	Dec. 31, 2017
Multiemployer Plans [Line Items]
Pension and Other Postretirement Benefits Disclosure [Text Block]	PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS We have historically provided defined benefit retirement benefits to domestic employees under the Retirement Plan for Employees of Babcock & Wilcox Commercial Operations (the "Company Plan"), a noncontributory plan. As of 2006, the Company Plan was closed to new salaried plan entrants. Effective December 31, 2015, benefit accruals for those salaried employees covered by, and continuing to accrue service and salary adjusted benefits under the Company Plan will cease. Furthermore, beginning on January 1, 2016, we began making service-based, cash contributions to a defined contribution plan for those employees impacted by the plan freeze. Effective January 1, 2012, a defined contribution component was adopted applicable to Babcock & Wilcox Canada, Ltd. (the "Canadian Plans"). Any employee with less than two years of continuous service as of December 31, 2011 was required to enroll in the defined contribution component of the Canadian Plans as of January 1, 2012 or upon the completion of 6 months of continuous service, whichever is later. These and future employees will not be eligible to enroll in the defined benefit component of the Canadian Plans. In 2014, benefit accruals under certain hourly Canadian pension plans were ceased with an effective date of January 1, 2015. As part of the spin-off transaction, we split the Canadian defined benefit plans from BWC, which was completed in 2017. We did not present these plans as multi-employer plans because our portion was separately identifiable and we were able to assess the assets, liabilities and periodic expense in the same manner as if it were a separate plan in each period. We do not provide retirement benefits to certain non-resident alien employees of foreign subsidiaries. Retirement benefits for salaried employees who accrue benefits in a defined benefit plan are based on final average compensation and years of service, while benefits for hourly paid employees are based on a flat benefit rate and years of service. Our funding policy is to fund the plans as recommended by the respective plan actuaries and in accordance with the Employee Retirement Income Security Act of 1974, as amended, or other applicable law. Funding provisions under the Pension Protection Act accelerate funding requirements to ensure full funding of benefits accrued. We make available other benefits which include postretirement health care and life insurance benefits to certain salaried and union retirees based on their union contracts, and on a limited basis, to future retirees. Obligations and funded status Pension Benefits Year Ended December 31, Other Postretirement Benefits Year Ended December 31, (in thousands) 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of period $ 1,211,720 $ 1,205,163 $ 11,907 $ 31,889 Service cost 789 1,680 15 23 Interest cost 41,113 40,875 319 897 Plan participants’ contributions — — 219 574 Curtailments — 266 — — Settlements 509 1,453 — — Amendments — 231 — (10,801 ) Actuarial loss (gain) 73,403 41,957 (141 ) (7,162 ) Loss (gain) due to transfer — 3,641 — — Foreign currency exchange rate changes 6,222 (5,099 ) 126 50 Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Benefit obligation at end of period $ 1,254,802 $ 1,211,720 $ 11,029 $ 11,907 Change in plan assets: Fair value of plan assets at beginning of period $ 922,868 $ 923,030 $ — $ — Actual return on plan assets 149,449 76,570 — — Employer contribution 17,307 3,986 1,197 2,989 Plan participants' contributions — — 219 574 Transfers — 2,744 — — Foreign currency exchange rate changes (3,668 ) (5,015 ) — — Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Fair value of plan assets at the end of period 1,007,002 922,868 — — Funded status $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amounts recognized in the balance sheet consist of: Accrued employee benefits $ (1,930 ) $ (1,099 ) $ (1,615 ) $ (1,722 ) Accumulated postretirement benefit obligation — — (9,414 ) (10,185 ) Pension liability (245,870 ) (287,753 ) — — Prepaid pension — — — — Accrued benefit liability, net $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amount recognized in accumulated comprehensive income (before taxes): Prior service cost (credit) $ 324 $ 432 $ (7,792 ) $ (10,801 ) Supplemental information: Plans with accumulated benefit obligation in excess of plan assets Projected benefit obligation $ 1,254,802 $ 1,183,345 $ — $ — Accumulated benefit obligation $ 1,272,010 $ 1,206,056 $ 11,029 $ 11,907 Fair value of plan assets $ 1,007,002 $ 894,105 $ — $ — Plans with plan assets in excess of accumulated benefit obligation Projected benefit obligation $ — $ 28,375 $ — $ — Accumulated benefit obligation $ — $ 28,375 $ — $ — Fair value of plan assets $ — $ 28,763 $ — $ — Components of net periodic benefit cost (benefit) included in net income (loss) are as follows: Pension Benefits Other Benefits (in thousands) 2017 2016 2015 2017 2016 2015 Service cost $ 789 $ 1,680 $ 13,677 $ 15 $ 23 $ 24 Interest cost 41,113 40,875 49,501 319 897 1,143 Expected return on plan assets (59,409 ) (61,939 ) (68,709 ) — — — Amortization of prior service cost 103 250 307 (3,009 ) — — Recognized net actuarial loss (gain) (8,191 ) 31,932 41,574 (505 ) (7,822 ) (1,364 ) Net periodic benefit cost (benefit) $ (25,595 ) $ 12,798 $ 36,350 $ (3,180 ) $ (6,902 ) $ (197 ) 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 " Recognized net actuarial loss (gain)" in the table above. There were no significant plan settlements or interim mark to market adjustments after the first quarter of 2017. We terminated the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. The Retiree OPEB plan was originally established to provide secondary medical insurance coverage for retirees that had reached the age of 65, up to a lifetime maximum cost. The Retiree OPEB plan had no plan assets, no accumulated other comprehensive income balance and no active participants as of the termination date. In exchange for terminating the Retiree OPEB plan, the participants had the option to enroll in a third-party health care exchange, which B&W agreed to contribute up to $750 a year for each of the next three years (beginning in 2017), provided the plan participant had not yet reached their lifetime maximum under the terminated Retiree OPEB plan. Based on the number of participants who did not enroll in the new benefit plan, we recognized a settlement gain of $7.2 million on December 31, 2016. Based on the number of participants who did enroll in the new benefit plan, we recognized a curtailment gain of $10.8 million on December 31, 2016 for the actuarially determined difference in the liability for these participants in the Retiree OPEB plan and the new plan. The settlement gain is reported in the "Recognized net actuarial loss" in the table above, and the curtailment gain was deferred in accumulated other comprehensive income and $3.0 million was recognized in 2017, and we expect to recognize the remainder during the periods of 2018 through 2020. During 2016, we recorded adjustments to our benefit plan liabilities from pension curtailment and settlement events. Lump sum payments from our Canadian pension plan during 2016 resulted in interim pension plan settlement charges totaling $1.2 million in 2016. Also, in May 2016, the closure of our West Point, Mississippi manufacturing facility resulted in a $1.8 million curtailment charge in the Company Plan. These events also resulted in $27.5 million in interim MTM losses for these pension plans, the effects of which are reflected in the 2016 "Recognized net actuarial loss (gain)" in the table above along with a $1.4 million loss for the annual MTM adjustment of our pension plans at December 31, 2016 . Recognized net actuarial loss (gain) consists primarily of our reported actuarial loss (gain), curtailments and the difference between the actual return on plan assets and the expected return on plan assets. Total net mark to market adjustments for our pension and other postretirement benefit plans were (gains) losses of $(8.7) million , $24.1 million and $40.2 million in the years ended, December 31, 2017, 2016 and 2015, respectively. We have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 4 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating losses. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210 Assumptions Pension Benefits Other Benefits 2017 2016 2017 2016 Weighted average assumptions used to determine net periodic benefit obligations at December 31: Discount rate 3.65% 4.13% 3.33% 3.66% Rate of compensation increase 0.10% 2.40% — — Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31: Discount rate 4.11% 4.25% 3.33% 3.66% Expected return on plan assets 6.64% 6.70% —% —% Rate of compensation increase 0.10% 2.40% —% —% The expected rate of return on plan assets is based on the long-term expected returns for the investment mix of assets currently in the portfolio. In setting this rate, we use a building-block approach. Historic real return trends for the various asset classes in the plan's portfolio are combined with anticipated future market conditions to estimate the real rate of return for each asset class. These rates are then adjusted for anticipated future inflation to determine estimated nominal rates of return for each asset class. The expected rate of return on plan assets is determined to be the weighted average of the nominal returns based on the weightings of the asset classes within the total asset portfolio. We use an expected return on plan assets assumption of 6.89% for the majority of our pension plan assets (approximately 93% of our total pension assets at December 31, 2017). 2016 Assumed health care cost trend rates at December 31 Health care cost trend rate assumed for next year 8.50 % Rates to which the cost trend rate is assumed to decline (ultimate trend rate) 4.50 % Year that the rate reaches ultimate trend rate 2024 During the year ended December 31, 2017, we did not utilize health care cost assumptions as a result of our termination of the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. Investment goals The overall investment strategy of the pension trusts is to achieve long-term growth of principal, while avoiding excessive risk and to minimize the probability of loss of principal over the long term. The specific investment goals that have been set for the pension trusts in the aggregate are (1) to ensure that plan liabilities are met when due and (2) to achieve an investment return on trust assets consistent with a reasonable level of risk. Allocations to each asset class for both domestic and foreign plans are reviewed periodically and rebalanced, if appropriate, to assure the continued relevance of the goals, objectives and strategies. The pension trusts for both our domestic and foreign plans employ a professional investment advisor and a number of professional investment managers whose individual benchmarks are, in the aggregate, consistent with the plans' overall investment objectives. The goals of each investment manager are (1) to meet (in the case of passive accounts) or exceed (for actively managed accounts) the benchmark selected and agreed upon by the manager and the trust and (2) to display an overall level of risk in its portfolio that is consistent with the risk associated with the agreed upon benchmark. The investment performance of total portfolios, as well as asset class components, is periodically measured against commonly accepted benchmarks, including the individual investment manager benchmarks. In evaluating investment manager performance, consideration is also given to personnel, strategy, research capabilities, organizational and business matters, adherence to discipline and other qualitative factors that may impact the ability to achieve desired investment results. Domestic plans: We sponsor the Company Plan, which is a domestic defined benefit plan. The assets of this plan are held by the Trustee in The Babcock & Wilcox Company Master Trust (the "Master Trust"). For the years ended December 31, 2017 and 2016, the investment return on domestic plan assets of the Master Trust (net of deductions for management fees) was approximately 17% and 9% , respectively. The following is a summary of the asset allocations for the Master Trust at December 31, 2017 and 2016 by asset category: 2017 2016 Asset Category: Fixed Income (excluding United States Government Securities) 33 % 32 % Commingled and Mutual Funds 41 % 38 % United States Government Securities 21 % 20 % Equity Securities 3 % 7 % Derivatives 1 % 1 % Other 1 % 2 % The target asset allocation for the domestic defined benefit plan is 55% fixed income and 45% equities. Foreign plans: We sponsor various plans through certain of our foreign subsidiaries. These plans are the Canadian Plans and the Diamond Power Specialty Limited Retirement Benefits Plan (the "Diamond United Kingdom Plan"). The combined weighted average asset allocations of these plans at December 31, 2017 and 2016 by asset category were as follows: 2017 2016 Asset Category: Equity Securities and Commingled Mutual Funds 41 % 44 % Fixed Income 58 % 55 % Other 1 % 1 % The target allocation for 2017 for the foreign plans, by asset class, is as follows: Canadian Plans Diamond UK Plan Asset Class: United States Equity 27 % 10 % Global Equity 23 % 12 % Fixed Income 50 % 78 % Fair value of plan assets See Note 23 for a detailed description of fair value measurements and the hierarchy established for valuation inputs. The following is a summary of total investments for our plans measured at fair value at December 31, 2017: (in thousands) 12/31/2017 Level 1 Level 2 Fixed income $ 352,484 $ — $ 352,484 Equities 33,525 33,525 — Commingled and mutual funds 413,166 — 413,166 United States government securities 193,249 193,249 — Cash and accrued items 14,578 12,585 1,993 Total pension and other postretirement benefit assets $ 1,007,002 $ 239,359 $ 767,643 The following is a summary of total investments for our plans measured at fair value at December 31, 2016: (in thousands) 12/31/2016 Level 1 Level 2 Fixed income $ 321,847 $ — $ 321,847 Equities 83,441 78,268 5,173 Commingled and mutual funds 349,348 4,609 344,739 United States government securities 156,599 156,599 — Cash and accrued items 11,633 9,394 2,239 Total pension and other postretirement benefit assets $ 922,868 $ 248,870 $ 673,998 Expected cash flows Domestic Plans Foreign Plans (in thousands) Pension Benefits 1 Other Benefits Pension Benefits 1 Other Benefits Expected employer contributions to trusts of defined benefit plans: 2018 $ 16,798 $ 1,400 $ 3,126 $ 167 Expected benefit payments: 2018 $ 71,881 $ 1,463 $ 3,003 $ 167 2019 72,537 1,342 3,095 167 2020 73,104 854 3,175 169 2021 73,331 802 3,252 163 2022 73,434 746 3,318 146 2023-2027 359,308 2,975 18,576 611 1 Pension benefit payments are made from their respective plan's trust. Defined contribution plans We provide benefits under The B&W Thrift Plan (the "Thrift Plan"). The Thrift Plan generally provides for matching employer contributions of 50% of participants' contributions up to 6% of compensation. These matching employer contributions are typically made in cash. We also provide service-based cash contributions under the Thrift Plan to employees not accruing benefits under our defined benefit plans. Amounts charged to expense for employer contributions under the Thrift Plan totaled approximately $14.4 million , $13.4 million and $8.9 million in the years ended December 31, 2017, 2016 and 2015, respectively. We also provide benefits under the MEGTEC Union Plan, a defined contribution plan. The total employer contribution expense for the Union plan was approximately $0.2 million , $0.3 million and $0.3 million in the years ended December 31, 2017, 2016 and 2015, respectively. Matching employer contributions are made in cash. We also provide benefits under the Universal Defined Contribution Plan (the "Universal Plan"). The total employer contribution expense for the Universal Plan was approximately $0.5 million in the year ended December 31, 2017. Matching employer contributions are made in cash. Effective December 31, 2016, we merged the MEGTEC Non-union Plan and SPIG 401(k) defined contribution plans into the Thrift Plan. For the MEGTEC Non-union Plan, amounts charged to expense for our contributions were approximately $1.1 million and $1.1 million in the years ended December 31, 2016 and 2015, respectively. Matching employer contributions were made in cash. The SPIG 401(k) plan contributions were also made in cash, and were not material to our consolidated financial statements in 2016. Also, our salaried Canadian employees are provided with a defined contribution plan. As of and in the periods following January 1, 2012, we made cash, service-based contributions under this arrangement. The amount charged to expense for employer contributions was approximately $0.3 million , $0.4 million and $0.1 million in the years ended December 31, 2017, 2016 and 2015, respectively. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. See Note 29 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. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210

Pension Plans and Postretirem69

Pension Plans and Postretirement Benefits (Tables)	12 Months Ended
	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Pension and Other Postretirement Benefits Disclosure [Text Block]	PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS We have historically provided defined benefit retirement benefits to domestic employees under the Retirement Plan for Employees of Babcock & Wilcox Commercial Operations (the "Company Plan"), a noncontributory plan. As of 2006, the Company Plan was closed to new salaried plan entrants. Effective December 31, 2015, benefit accruals for those salaried employees covered by, and continuing to accrue service and salary adjusted benefits under the Company Plan will cease. Furthermore, beginning on January 1, 2016, we began making service-based, cash contributions to a defined contribution plan for those employees impacted by the plan freeze. Effective January 1, 2012, a defined contribution component was adopted applicable to Babcock & Wilcox Canada, Ltd. (the "Canadian Plans"). Any employee with less than two years of continuous service as of December 31, 2011 was required to enroll in the defined contribution component of the Canadian Plans as of January 1, 2012 or upon the completion of 6 months of continuous service, whichever is later. These and future employees will not be eligible to enroll in the defined benefit component of the Canadian Plans. In 2014, benefit accruals under certain hourly Canadian pension plans were ceased with an effective date of January 1, 2015. As part of the spin-off transaction, we split the Canadian defined benefit plans from BWC, which was completed in 2017. We did not present these plans as multi-employer plans because our portion was separately identifiable and we were able to assess the assets, liabilities and periodic expense in the same manner as if it were a separate plan in each period. We do not provide retirement benefits to certain non-resident alien employees of foreign subsidiaries. Retirement benefits for salaried employees who accrue benefits in a defined benefit plan are based on final average compensation and years of service, while benefits for hourly paid employees are based on a flat benefit rate and years of service. Our funding policy is to fund the plans as recommended by the respective plan actuaries and in accordance with the Employee Retirement Income Security Act of 1974, as amended, or other applicable law. Funding provisions under the Pension Protection Act accelerate funding requirements to ensure full funding of benefits accrued. We make available other benefits which include postretirement health care and life insurance benefits to certain salaried and union retirees based on their union contracts, and on a limited basis, to future retirees. Obligations and funded status Pension Benefits Year Ended December 31, Other Postretirement Benefits Year Ended December 31, (in thousands) 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of period $ 1,211,720 $ 1,205,163 $ 11,907 $ 31,889 Service cost 789 1,680 15 23 Interest cost 41,113 40,875 319 897 Plan participants’ contributions — — 219 574 Curtailments — 266 — — Settlements 509 1,453 — — Amendments — 231 — (10,801 ) Actuarial loss (gain) 73,403 41,957 (141 ) (7,162 ) Loss (gain) due to transfer — 3,641 — — Foreign currency exchange rate changes 6,222 (5,099 ) 126 50 Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Benefit obligation at end of period $ 1,254,802 $ 1,211,720 $ 11,029 $ 11,907 Change in plan assets: Fair value of plan assets at beginning of period $ 922,868 $ 923,030 $ — $ — Actual return on plan assets 149,449 76,570 — — Employer contribution 17,307 3,986 1,197 2,989 Plan participants' contributions — — 219 574 Transfers — 2,744 — — Foreign currency exchange rate changes (3,668 ) (5,015 ) — — Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Fair value of plan assets at the end of period 1,007,002 922,868 — — Funded status $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amounts recognized in the balance sheet consist of: Accrued employee benefits $ (1,930 ) $ (1,099 ) $ (1,615 ) $ (1,722 ) Accumulated postretirement benefit obligation — — (9,414 ) (10,185 ) Pension liability (245,870 ) (287,753 ) — — Prepaid pension — — — — Accrued benefit liability, net $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amount recognized in accumulated comprehensive income (before taxes): Prior service cost (credit) $ 324 $ 432 $ (7,792 ) $ (10,801 ) Supplemental information: Plans with accumulated benefit obligation in excess of plan assets Projected benefit obligation $ 1,254,802 $ 1,183,345 $ — $ — Accumulated benefit obligation $ 1,272,010 $ 1,206,056 $ 11,029 $ 11,907 Fair value of plan assets $ 1,007,002 $ 894,105 $ — $ — Plans with plan assets in excess of accumulated benefit obligation Projected benefit obligation $ — $ 28,375 $ — $ — Accumulated benefit obligation $ — $ 28,375 $ — $ — Fair value of plan assets $ — $ 28,763 $ — $ — Components of net periodic benefit cost (benefit) included in net income (loss) are as follows: Pension Benefits Other Benefits (in thousands) 2017 2016 2015 2017 2016 2015 Service cost $ 789 $ 1,680 $ 13,677 $ 15 $ 23 $ 24 Interest cost 41,113 40,875 49,501 319 897 1,143 Expected return on plan assets (59,409 ) (61,939 ) (68,709 ) — — — Amortization of prior service cost 103 250 307 (3,009 ) — — Recognized net actuarial loss (gain) (8,191 ) 31,932 41,574 (505 ) (7,822 ) (1,364 ) Net periodic benefit cost (benefit) $ (25,595 ) $ 12,798 $ 36,350 $ (3,180 ) $ (6,902 ) $ (197 ) 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 " Recognized net actuarial loss (gain)" in the table above. There were no significant plan settlements or interim mark to market adjustments after the first quarter of 2017. We terminated the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. The Retiree OPEB plan was originally established to provide secondary medical insurance coverage for retirees that had reached the age of 65, up to a lifetime maximum cost. The Retiree OPEB plan had no plan assets, no accumulated other comprehensive income balance and no active participants as of the termination date. In exchange for terminating the Retiree OPEB plan, the participants had the option to enroll in a third-party health care exchange, which B&W agreed to contribute up to $750 a year for each of the next three years (beginning in 2017), provided the plan participant had not yet reached their lifetime maximum under the terminated Retiree OPEB plan. Based on the number of participants who did not enroll in the new benefit plan, we recognized a settlement gain of $7.2 million on December 31, 2016. Based on the number of participants who did enroll in the new benefit plan, we recognized a curtailment gain of $10.8 million on December 31, 2016 for the actuarially determined difference in the liability for these participants in the Retiree OPEB plan and the new plan. The settlement gain is reported in the "Recognized net actuarial loss" in the table above, and the curtailment gain was deferred in accumulated other comprehensive income and $3.0 million was recognized in 2017, and we expect to recognize the remainder during the periods of 2018 through 2020. During 2016, we recorded adjustments to our benefit plan liabilities from pension curtailment and settlement events. Lump sum payments from our Canadian pension plan during 2016 resulted in interim pension plan settlement charges totaling $1.2 million in 2016. Also, in May 2016, the closure of our West Point, Mississippi manufacturing facility resulted in a $1.8 million curtailment charge in the Company Plan. These events also resulted in $27.5 million in interim MTM losses for these pension plans, the effects of which are reflected in the 2016 "Recognized net actuarial loss (gain)" in the table above along with a $1.4 million loss for the annual MTM adjustment of our pension plans at December 31, 2016 . Recognized net actuarial loss (gain) consists primarily of our reported actuarial loss (gain), curtailments and the difference between the actual return on plan assets and the expected return on plan assets. Total net mark to market adjustments for our pension and other postretirement benefit plans were (gains) losses of $(8.7) million , $24.1 million and $40.2 million in the years ended, December 31, 2017, 2016 and 2015, respectively. We have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 4 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating losses. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210 Assumptions Pension Benefits Other Benefits 2017 2016 2017 2016 Weighted average assumptions used to determine net periodic benefit obligations at December 31: Discount rate 3.65% 4.13% 3.33% 3.66% Rate of compensation increase 0.10% 2.40% — — Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31: Discount rate 4.11% 4.25% 3.33% 3.66% Expected return on plan assets 6.64% 6.70% —% —% Rate of compensation increase 0.10% 2.40% —% —% The expected rate of return on plan assets is based on the long-term expected returns for the investment mix of assets currently in the portfolio. In setting this rate, we use a building-block approach. Historic real return trends for the various asset classes in the plan's portfolio are combined with anticipated future market conditions to estimate the real rate of return for each asset class. These rates are then adjusted for anticipated future inflation to determine estimated nominal rates of return for each asset class. The expected rate of return on plan assets is determined to be the weighted average of the nominal returns based on the weightings of the asset classes within the total asset portfolio. We use an expected return on plan assets assumption of 6.89% for the majority of our pension plan assets (approximately 93% of our total pension assets at December 31, 2017). 2016 Assumed health care cost trend rates at December 31 Health care cost trend rate assumed for next year 8.50 % Rates to which the cost trend rate is assumed to decline (ultimate trend rate) 4.50 % Year that the rate reaches ultimate trend rate 2024 During the year ended December 31, 2017, we did not utilize health care cost assumptions as a result of our termination of the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. Investment goals The overall investment strategy of the pension trusts is to achieve long-term growth of principal, while avoiding excessive risk and to minimize the probability of loss of principal over the long term. The specific investment goals that have been set for the pension trusts in the aggregate are (1) to ensure that plan liabilities are met when due and (2) to achieve an investment return on trust assets consistent with a reasonable level of risk. Allocations to each asset class for both domestic and foreign plans are reviewed periodically and rebalanced, if appropriate, to assure the continued relevance of the goals, objectives and strategies. The pension trusts for both our domestic and foreign plans employ a professional investment advisor and a number of professional investment managers whose individual benchmarks are, in the aggregate, consistent with the plans' overall investment objectives. The goals of each investment manager are (1) to meet (in the case of passive accounts) or exceed (for actively managed accounts) the benchmark selected and agreed upon by the manager and the trust and (2) to display an overall level of risk in its portfolio that is consistent with the risk associated with the agreed upon benchmark. The investment performance of total portfolios, as well as asset class components, is periodically measured against commonly accepted benchmarks, including the individual investment manager benchmarks. In evaluating investment manager performance, consideration is also given to personnel, strategy, research capabilities, organizational and business matters, adherence to discipline and other qualitative factors that may impact the ability to achieve desired investment results. Domestic plans: We sponsor the Company Plan, which is a domestic defined benefit plan. The assets of this plan are held by the Trustee in The Babcock & Wilcox Company Master Trust (the "Master Trust"). For the years ended December 31, 2017 and 2016, the investment return on domestic plan assets of the Master Trust (net of deductions for management fees) was approximately 17% and 9% , respectively. The following is a summary of the asset allocations for the Master Trust at December 31, 2017 and 2016 by asset category: 2017 2016 Asset Category: Fixed Income (excluding United States Government Securities) 33 % 32 % Commingled and Mutual Funds 41 % 38 % United States Government Securities 21 % 20 % Equity Securities 3 % 7 % Derivatives 1 % 1 % Other 1 % 2 % The target asset allocation for the domestic defined benefit plan is 55% fixed income and 45% equities. Foreign plans: We sponsor various plans through certain of our foreign subsidiaries. These plans are the Canadian Plans and the Diamond Power Specialty Limited Retirement Benefits Plan (the "Diamond United Kingdom Plan"). The combined weighted average asset allocations of these plans at December 31, 2017 and 2016 by asset category were as follows: 2017 2016 Asset Category: Equity Securities and Commingled Mutual Funds 41 % 44 % Fixed Income 58 % 55 % Other 1 % 1 % The target allocation for 2017 for the foreign plans, by asset class, is as follows: Canadian Plans Diamond UK Plan Asset Class: United States Equity 27 % 10 % Global Equity 23 % 12 % Fixed Income 50 % 78 % Fair value of plan assets See Note 23 for a detailed description of fair value measurements and the hierarchy established for valuation inputs. The following is a summary of total investments for our plans measured at fair value at December 31, 2017: (in thousands) 12/31/2017 Level 1 Level 2 Fixed income $ 352,484 $ — $ 352,484 Equities 33,525 33,525 — Commingled and mutual funds 413,166 — 413,166 United States government securities 193,249 193,249 — Cash and accrued items 14,578 12,585 1,993 Total pension and other postretirement benefit assets $ 1,007,002 $ 239,359 $ 767,643 The following is a summary of total investments for our plans measured at fair value at December 31, 2016: (in thousands) 12/31/2016 Level 1 Level 2 Fixed income $ 321,847 $ — $ 321,847 Equities 83,441 78,268 5,173 Commingled and mutual funds 349,348 4,609 344,739 United States government securities 156,599 156,599 — Cash and accrued items 11,633 9,394 2,239 Total pension and other postretirement benefit assets $ 922,868 $ 248,870 $ 673,998 Expected cash flows Domestic Plans Foreign Plans (in thousands) Pension Benefits 1 Other Benefits Pension Benefits 1 Other Benefits Expected employer contributions to trusts of defined benefit plans: 2018 $ 16,798 $ 1,400 $ 3,126 $ 167 Expected benefit payments: 2018 $ 71,881 $ 1,463 $ 3,003 $ 167 2019 72,537 1,342 3,095 167 2020 73,104 854 3,175 169 2021 73,331 802 3,252 163 2022 73,434 746 3,318 146 2023-2027 359,308 2,975 18,576 611 1 Pension benefit payments are made from their respective plan's trust. Defined contribution plans We provide benefits under The B&W Thrift Plan (the "Thrift Plan"). The Thrift Plan generally provides for matching employer contributions of 50% of participants' contributions up to 6% of compensation. These matching employer contributions are typically made in cash. We also provide service-based cash contributions under the Thrift Plan to employees not accruing benefits under our defined benefit plans. Amounts charged to expense for employer contributions under the Thrift Plan totaled approximately $14.4 million , $13.4 million and $8.9 million in the years ended December 31, 2017, 2016 and 2015, respectively. We also provide benefits under the MEGTEC Union Plan, a defined contribution plan. The total employer contribution expense for the Union plan was approximately $0.2 million , $0.3 million and $0.3 million in the years ended December 31, 2017, 2016 and 2015, respectively. Matching employer contributions are made in cash. We also provide benefits under the Universal Defined Contribution Plan (the "Universal Plan"). The total employer contribution expense for the Universal Plan was approximately $0.5 million in the year ended December 31, 2017. Matching employer contributions are made in cash. Effective December 31, 2016, we merged the MEGTEC Non-union Plan and SPIG 401(k) defined contribution plans into the Thrift Plan. For the MEGTEC Non-union Plan, amounts charged to expense for our contributions were approximately $1.1 million and $1.1 million in the years ended December 31, 2016 and 2015, respectively. Matching employer contributions were made in cash. The SPIG 401(k) plan contributions were also made in cash, and were not material to our consolidated financial statements in 2016. Also, our salaried Canadian employees are provided with a defined contribution plan. As of and in the periods following January 1, 2012, we made cash, service-based contributions under this arrangement. The amount charged to expense for employer contributions was approximately $0.3 million , $0.4 million and $0.1 million in the years ended December 31, 2017, 2016 and 2015, respectively. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. See Note 29 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. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210
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 (in thousands) 2017 2016 2015 2017 2016 2015 Service cost $ 789 $ 1,680 $ 13,677 $ 15 $ 23 $ 24 Interest cost 41,113 40,875 49,501 319 897 1,143 Expected return on plan assets (59,409 ) (61,939 ) (68,709 ) — — — Amortization of prior service cost 103 250 307 (3,009 ) — — Recognized net actuarial loss (gain) (8,191 ) 31,932 41,574 (505 ) (7,822 ) (1,364 ) Net periodic benefit cost (benefit) $ (25,595 ) $ 12,798 $ 36,350 $ (3,180 ) $ (6,902 ) $ (197 )

Pension Plans and Postretirem70

Pension Plans and Postretirement Benefits Assumptions (Tables)	12 Months Ended
	Dec. 31, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of Assumptions Used [Table Text Block]	Assumptions Pension Benefits Other Benefits 2017 2016 2017 2016 Weighted average assumptions used to determine net periodic benefit obligations at December 31: Discount rate 3.65% 4.13% 3.33% 3.66% Rate of compensation increase 0.10% 2.40% — — Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31: Discount rate 4.11% 4.25% 3.33% 3.66% Expected return on plan assets 6.64% 6.70% —% —% Rate of compensation increase 0.10% 2.40% —% —% The expected rate of return on plan assets is based on the long-term expected returns for the investment mix of assets currently in the portfolio. In setting this rate, we use a building-block approach. Historic real return trends for the various asset classes in the plan's portfolio are combined with anticipated future market conditions to estimate the real rate of return for each asset class. These rates are then adjusted for anticipated future inflation to determine estimated nominal rates of return for each asset class. The expected rate of return on plan assets is determined to be the weighted average of the nominal returns based on the weightings of the asset classes within the total asset portfolio. We use an expected return on plan assets assumption of 6.89% for the majority of our pension plan assets (approximately 93% of our total pension assets at December 31, 2017).

Pension Plans and Postretirem71

Pension Plans and Postretirement Benefits Investment goals (Tables)	12 Months Ended
	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Pension and Other Postretirement Benefits Disclosure [Text Block]	PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS We have historically provided defined benefit retirement benefits to domestic employees under the Retirement Plan for Employees of Babcock & Wilcox Commercial Operations (the "Company Plan"), a noncontributory plan. As of 2006, the Company Plan was closed to new salaried plan entrants. Effective December 31, 2015, benefit accruals for those salaried employees covered by, and continuing to accrue service and salary adjusted benefits under the Company Plan will cease. Furthermore, beginning on January 1, 2016, we began making service-based, cash contributions to a defined contribution plan for those employees impacted by the plan freeze. Effective January 1, 2012, a defined contribution component was adopted applicable to Babcock & Wilcox Canada, Ltd. (the "Canadian Plans"). Any employee with less than two years of continuous service as of December 31, 2011 was required to enroll in the defined contribution component of the Canadian Plans as of January 1, 2012 or upon the completion of 6 months of continuous service, whichever is later. These and future employees will not be eligible to enroll in the defined benefit component of the Canadian Plans. In 2014, benefit accruals under certain hourly Canadian pension plans were ceased with an effective date of January 1, 2015. As part of the spin-off transaction, we split the Canadian defined benefit plans from BWC, which was completed in 2017. We did not present these plans as multi-employer plans because our portion was separately identifiable and we were able to assess the assets, liabilities and periodic expense in the same manner as if it were a separate plan in each period. We do not provide retirement benefits to certain non-resident alien employees of foreign subsidiaries. Retirement benefits for salaried employees who accrue benefits in a defined benefit plan are based on final average compensation and years of service, while benefits for hourly paid employees are based on a flat benefit rate and years of service. Our funding policy is to fund the plans as recommended by the respective plan actuaries and in accordance with the Employee Retirement Income Security Act of 1974, as amended, or other applicable law. Funding provisions under the Pension Protection Act accelerate funding requirements to ensure full funding of benefits accrued. We make available other benefits which include postretirement health care and life insurance benefits to certain salaried and union retirees based on their union contracts, and on a limited basis, to future retirees. Obligations and funded status Pension Benefits Year Ended December 31, Other Postretirement Benefits Year Ended December 31, (in thousands) 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of period $ 1,211,720 $ 1,205,163 $ 11,907 $ 31,889 Service cost 789 1,680 15 23 Interest cost 41,113 40,875 319 897 Plan participants’ contributions — — 219 574 Curtailments — 266 — — Settlements 509 1,453 — — Amendments — 231 — (10,801 ) Actuarial loss (gain) 73,403 41,957 (141 ) (7,162 ) Loss (gain) due to transfer — 3,641 — — Foreign currency exchange rate changes 6,222 (5,099 ) 126 50 Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Benefit obligation at end of period $ 1,254,802 $ 1,211,720 $ 11,029 $ 11,907 Change in plan assets: Fair value of plan assets at beginning of period $ 922,868 $ 923,030 $ — $ — Actual return on plan assets 149,449 76,570 — — Employer contribution 17,307 3,986 1,197 2,989 Plan participants' contributions — — 219 574 Transfers — 2,744 — — Foreign currency exchange rate changes (3,668 ) (5,015 ) — — Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Fair value of plan assets at the end of period 1,007,002 922,868 — — Funded status $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amounts recognized in the balance sheet consist of: Accrued employee benefits $ (1,930 ) $ (1,099 ) $ (1,615 ) $ (1,722 ) Accumulated postretirement benefit obligation — — (9,414 ) (10,185 ) Pension liability (245,870 ) (287,753 ) — — Prepaid pension — — — — Accrued benefit liability, net $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amount recognized in accumulated comprehensive income (before taxes): Prior service cost (credit) $ 324 $ 432 $ (7,792 ) $ (10,801 ) Supplemental information: Plans with accumulated benefit obligation in excess of plan assets Projected benefit obligation $ 1,254,802 $ 1,183,345 $ — $ — Accumulated benefit obligation $ 1,272,010 $ 1,206,056 $ 11,029 $ 11,907 Fair value of plan assets $ 1,007,002 $ 894,105 $ — $ — Plans with plan assets in excess of accumulated benefit obligation Projected benefit obligation $ — $ 28,375 $ — $ — Accumulated benefit obligation $ — $ 28,375 $ — $ — Fair value of plan assets $ — $ 28,763 $ — $ — Components of net periodic benefit cost (benefit) included in net income (loss) are as follows: Pension Benefits Other Benefits (in thousands) 2017 2016 2015 2017 2016 2015 Service cost $ 789 $ 1,680 $ 13,677 $ 15 $ 23 $ 24 Interest cost 41,113 40,875 49,501 319 897 1,143 Expected return on plan assets (59,409 ) (61,939 ) (68,709 ) — — — Amortization of prior service cost 103 250 307 (3,009 ) — — Recognized net actuarial loss (gain) (8,191 ) 31,932 41,574 (505 ) (7,822 ) (1,364 ) Net periodic benefit cost (benefit) $ (25,595 ) $ 12,798 $ 36,350 $ (3,180 ) $ (6,902 ) $ (197 ) 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 " Recognized net actuarial loss (gain)" in the table above. There were no significant plan settlements or interim mark to market adjustments after the first quarter of 2017. We terminated the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. The Retiree OPEB plan was originally established to provide secondary medical insurance coverage for retirees that had reached the age of 65, up to a lifetime maximum cost. The Retiree OPEB plan had no plan assets, no accumulated other comprehensive income balance and no active participants as of the termination date. In exchange for terminating the Retiree OPEB plan, the participants had the option to enroll in a third-party health care exchange, which B&W agreed to contribute up to $750 a year for each of the next three years (beginning in 2017), provided the plan participant had not yet reached their lifetime maximum under the terminated Retiree OPEB plan. Based on the number of participants who did not enroll in the new benefit plan, we recognized a settlement gain of $7.2 million on December 31, 2016. Based on the number of participants who did enroll in the new benefit plan, we recognized a curtailment gain of $10.8 million on December 31, 2016 for the actuarially determined difference in the liability for these participants in the Retiree OPEB plan and the new plan. The settlement gain is reported in the "Recognized net actuarial loss" in the table above, and the curtailment gain was deferred in accumulated other comprehensive income and $3.0 million was recognized in 2017, and we expect to recognize the remainder during the periods of 2018 through 2020. During 2016, we recorded adjustments to our benefit plan liabilities from pension curtailment and settlement events. Lump sum payments from our Canadian pension plan during 2016 resulted in interim pension plan settlement charges totaling $1.2 million in 2016. Also, in May 2016, the closure of our West Point, Mississippi manufacturing facility resulted in a $1.8 million curtailment charge in the Company Plan. These events also resulted in $27.5 million in interim MTM losses for these pension plans, the effects of which are reflected in the 2016 "Recognized net actuarial loss (gain)" in the table above along with a $1.4 million loss for the annual MTM adjustment of our pension plans at December 31, 2016 . Recognized net actuarial loss (gain) consists primarily of our reported actuarial loss (gain), curtailments and the difference between the actual return on plan assets and the expected return on plan assets. Total net mark to market adjustments for our pension and other postretirement benefit plans were (gains) losses of $(8.7) million , $24.1 million and $40.2 million in the years ended, December 31, 2017, 2016 and 2015, respectively. We have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 4 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating losses. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210 Assumptions Pension Benefits Other Benefits 2017 2016 2017 2016 Weighted average assumptions used to determine net periodic benefit obligations at December 31: Discount rate 3.65% 4.13% 3.33% 3.66% Rate of compensation increase 0.10% 2.40% — — Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31: Discount rate 4.11% 4.25% 3.33% 3.66% Expected return on plan assets 6.64% 6.70% —% —% Rate of compensation increase 0.10% 2.40% —% —% The expected rate of return on plan assets is based on the long-term expected returns for the investment mix of assets currently in the portfolio. In setting this rate, we use a building-block approach. Historic real return trends for the various asset classes in the plan's portfolio are combined with anticipated future market conditions to estimate the real rate of return for each asset class. These rates are then adjusted for anticipated future inflation to determine estimated nominal rates of return for each asset class. The expected rate of return on plan assets is determined to be the weighted average of the nominal returns based on the weightings of the asset classes within the total asset portfolio. We use an expected return on plan assets assumption of 6.89% for the majority of our pension plan assets (approximately 93% of our total pension assets at December 31, 2017). 2016 Assumed health care cost trend rates at December 31 Health care cost trend rate assumed for next year 8.50 % Rates to which the cost trend rate is assumed to decline (ultimate trend rate) 4.50 % Year that the rate reaches ultimate trend rate 2024 During the year ended December 31, 2017, we did not utilize health care cost assumptions as a result of our termination of the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. Investment goals The overall investment strategy of the pension trusts is to achieve long-term growth of principal, while avoiding excessive risk and to minimize the probability of loss of principal over the long term. The specific investment goals that have been set for the pension trusts in the aggregate are (1) to ensure that plan liabilities are met when due and (2) to achieve an investment return on trust assets consistent with a reasonable level of risk. Allocations to each asset class for both domestic and foreign plans are reviewed periodically and rebalanced, if appropriate, to assure the continued relevance of the goals, objectives and strategies. The pension trusts for both our domestic and foreign plans employ a professional investment advisor and a number of professional investment managers whose individual benchmarks are, in the aggregate, consistent with the plans' overall investment objectives. The goals of each investment manager are (1) to meet (in the case of passive accounts) or exceed (for actively managed accounts) the benchmark selected and agreed upon by the manager and the trust and (2) to display an overall level of risk in its portfolio that is consistent with the risk associated with the agreed upon benchmark. The investment performance of total portfolios, as well as asset class components, is periodically measured against commonly accepted benchmarks, including the individual investment manager benchmarks. In evaluating investment manager performance, consideration is also given to personnel, strategy, research capabilities, organizational and business matters, adherence to discipline and other qualitative factors that may impact the ability to achieve desired investment results. Domestic plans: We sponsor the Company Plan, which is a domestic defined benefit plan. The assets of this plan are held by the Trustee in The Babcock & Wilcox Company Master Trust (the "Master Trust"). For the years ended December 31, 2017 and 2016, the investment return on domestic plan assets of the Master Trust (net of deductions for management fees) was approximately 17% and 9% , respectively. The following is a summary of the asset allocations for the Master Trust at December 31, 2017 and 2016 by asset category: 2017 2016 Asset Category: Fixed Income (excluding United States Government Securities) 33 % 32 % Commingled and Mutual Funds 41 % 38 % United States Government Securities 21 % 20 % Equity Securities 3 % 7 % Derivatives 1 % 1 % Other 1 % 2 % The target asset allocation for the domestic defined benefit plan is 55% fixed income and 45% equities. Foreign plans: We sponsor various plans through certain of our foreign subsidiaries. These plans are the Canadian Plans and the Diamond Power Specialty Limited Retirement Benefits Plan (the "Diamond United Kingdom Plan"). The combined weighted average asset allocations of these plans at December 31, 2017 and 2016 by asset category were as follows: 2017 2016 Asset Category: Equity Securities and Commingled Mutual Funds 41 % 44 % Fixed Income 58 % 55 % Other 1 % 1 % The target allocation for 2017 for the foreign plans, by asset class, is as follows: Canadian Plans Diamond UK Plan Asset Class: United States Equity 27 % 10 % Global Equity 23 % 12 % Fixed Income 50 % 78 % Fair value of plan assets See Note 23 for a detailed description of fair value measurements and the hierarchy established for valuation inputs. The following is a summary of total investments for our plans measured at fair value at December 31, 2017: (in thousands) 12/31/2017 Level 1 Level 2 Fixed income $ 352,484 $ — $ 352,484 Equities 33,525 33,525 — Commingled and mutual funds 413,166 — 413,166 United States government securities 193,249 193,249 — Cash and accrued items 14,578 12,585 1,993 Total pension and other postretirement benefit assets $ 1,007,002 $ 239,359 $ 767,643 The following is a summary of total investments for our plans measured at fair value at December 31, 2016: (in thousands) 12/31/2016 Level 1 Level 2 Fixed income $ 321,847 $ — $ 321,847 Equities 83,441 78,268 5,173 Commingled and mutual funds 349,348 4,609 344,739 United States government securities 156,599 156,599 — Cash and accrued items 11,633 9,394 2,239 Total pension and other postretirement benefit assets $ 922,868 $ 248,870 $ 673,998 Expected cash flows Domestic Plans Foreign Plans (in thousands) Pension Benefits 1 Other Benefits Pension Benefits 1 Other Benefits Expected employer contributions to trusts of defined benefit plans: 2018 $ 16,798 $ 1,400 $ 3,126 $ 167 Expected benefit payments: 2018 $ 71,881 $ 1,463 $ 3,003 $ 167 2019 72,537 1,342 3,095 167 2020 73,104 854 3,175 169 2021 73,331 802 3,252 163 2022 73,434 746 3,318 146 2023-2027 359,308 2,975 18,576 611 1 Pension benefit payments are made from their respective plan's trust. Defined contribution plans We provide benefits under The B&W Thrift Plan (the "Thrift Plan"). The Thrift Plan generally provides for matching employer contributions of 50% of participants' contributions up to 6% of compensation. These matching employer contributions are typically made in cash. We also provide service-based cash contributions under the Thrift Plan to employees not accruing benefits under our defined benefit plans. Amounts charged to expense for employer contributions under the Thrift Plan totaled approximately $14.4 million , $13.4 million and $8.9 million in the years ended December 31, 2017, 2016 and 2015, respectively. We also provide benefits under the MEGTEC Union Plan, a defined contribution plan. The total employer contribution expense for the Union plan was approximately $0.2 million , $0.3 million and $0.3 million in the years ended December 31, 2017, 2016 and 2015, respectively. Matching employer contributions are made in cash. We also provide benefits under the Universal Defined Contribution Plan (the "Universal Plan"). The total employer contribution expense for the Universal Plan was approximately $0.5 million in the year ended December 31, 2017. Matching employer contributions are made in cash. Effective December 31, 2016, we merged the MEGTEC Non-union Plan and SPIG 401(k) defined contribution plans into the Thrift Plan. For the MEGTEC Non-union Plan, amounts charged to expense for our contributions were approximately $1.1 million and $1.1 million in the years ended December 31, 2016 and 2015, respectively. Matching employer contributions were made in cash. The SPIG 401(k) plan contributions were also made in cash, and were not material to our consolidated financial statements in 2016. Also, our salaried Canadian employees are provided with a defined contribution plan. As of and in the periods following January 1, 2012, we made cash, service-based contributions under this arrangement. The amount charged to expense for employer contributions was approximately $0.3 million , $0.4 million and $0.1 million in the years ended December 31, 2017, 2016 and 2015, respectively. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. See Note 29 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. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210

Derivative Financial Instrument

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2017 and 2016 , we had deferred approximately $1.8 million and $0.8 million , respectively, of net gains on these derivative financial instruments in accumulated other comprehensive income ("AOCI"). At December 31, 2017 , our derivative financial instruments consisted solely of FX forward contracts. The notional value of our FX forward contracts totaled $63.0 million at December 31, 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. During the third quarter of 2017, our hedge counterparties removed the lines of credit supporting new FX forward contracts. Subsequently, we have not entered into any new FX forward contracts. The following tables summarize our derivative financial instruments: Asset and Liability Derivative (in thousands) December 31, 2017 December 31, 2016 Derivatives designated as hedges: Foreign exchange contracts: Location of FX forward contracts designated as hedges: Accounts receivable-other $ 1,088 $ 3,805 Other assets 312 665 Accounts payable 105 1,012 Other liabilities — 213 Derivatives not designated as hedges: Foreign exchange contracts: Location of FX forward contracts not designated as hedges: Accounts receivable-other $ 7 $ 105 Accounts payable 1,722 403 Other liabilities 12 7 The effects of derivatives on our financial statements are outlined below: Year Ended December 31, (in thousands) 2017 2016 Derivatives designated as hedges: Cash flow hedges Foreign exchange contracts Amount of gain (loss) recognized in other comprehensive income $ 3,346 2,208 Effective portion of gain (loss) reclassified from AOCI into earnings by location: Revenues 10,059 4,624 Cost of operations (118 ) 195 Other-net (7,438 ) (1,221 ) Portion of gain (loss) recognized in income that is excluded from effectiveness testing by location: Other-net (5,277 ) 4,518 Derivatives not designated as hedges: Forward contracts Loss recognized in income by location: Other-net $ (3,436 ) $ (872 )
Summary of Derivative Financial Instruments	The following tables summarize our derivative financial instruments: Asset and Liability Derivative (in thousands) December 31, 2017 December 31, 2016 Derivatives designated as hedges: Foreign exchange contracts: Location of FX forward contracts designated as hedges: Accounts receivable-other $ 1,088 $ 3,805 Other assets 312 665 Accounts payable 105 1,012 Other liabilities — 213 Derivatives not designated as hedges: Foreign exchange contracts: Location of FX forward contracts not designated as hedges: Accounts receivable-other $ 7 $ 105 Accounts payable 1,722 403 Other liabilities 12 7
Schedule of Effect of Derivative Instruments on Statements of Financial Performance	The effects of derivatives on our financial statements are outlined below: Year Ended December 31, (in thousands) 2017 2016 Derivatives designated as hedges: Cash flow hedges Foreign exchange contracts Amount of gain (loss) recognized in other comprehensive income $ 3,346 2,208 Effective portion of gain (loss) reclassified from AOCI into earnings by location: Revenues 10,059 4,624 Cost of operations (118 ) 195 Other-net (7,438 ) (1,221 ) Portion of gain (loss) recognized in income that is excluded from effectiveness testing by location: Other-net (5,277 ) 4,518 Derivatives not designated as hedges: Forward contracts Loss recognized in income by location: Other-net $ (3,436 ) $ (872 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Text Block]	(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 notes and bonds 750 750 — — United States Government and agency securities 7,104 7,104 — — Total fair value of available-for-sale securities $ 17,991 $ 7,854 $ 10,137 $ — 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 December 31, 2017 Level 1 Level 2 Level 3 Commercial paper $ 1,895 $ — $ 1,895 $ — Certificates of deposit 2,398 — 2,398 — Mutual funds 1,331 — 1,331 — Corporate notes and bonds 4,447 4,447 — — United States Government and agency securities 5,738 5,738 — — Total fair value of available-for-sale securities $ 15,809 $ 10,185 $ 5,624 $ — (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 notes and bonds 750 750 — — United States Government and agency securities 7,104 7,104 — — Total fair value of available-for-sale securities $ 17,991 $ 7,854 $ 10,137 $ — Derivatives December 31, 2017 December 31, 2016 Forward contracts to purchase/sell foreign currencies $ (432 ) $ 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 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 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 December 31, 2017 and December 31, 2016 . Non-recurring fair value measurements The purchase price allocation associated with the January 11, 2017 acquisition of Universal required significant fair value measurements using unobservable inputs ("Level 3" inputs as defined in the fair value hierarchy established by FASB Topic Fair Value Measurements and Disclosures ). The fair value of the acquired intangible assets was determined using the income approach (see Note 5 ). The other-than-temporary impairment of our equity method investment in TBWES (see Note 7 ) required significant fair value measurements using unobservable inputs. 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. Our interim goodwill impairment tests and third quarter impairment charges required significant fair value measurements using unobservable inputs (see Note 15 ). The fair value of each reporting unit determined under Step 1 of the goodwill impairment test was based on an income approach using a discounted cash flow analysis, a market approach using multiples of revenue and EBITDA of guideline companies, and a market approach using multiples of revenue and EBITDA from recent, similar business combinations. The fair value of the assets and liabilities for the Renewable and SPIG reporting units determined under Step 2 of the goodwill impairment test were based on either an income or market approach. The measurement of the net actuarial gain or loss associated with our pension and other postretirement plans was determined using unobservable inputs (see Note 18 ). These inputs included the estimated discount rate, expected return on plan assets and other actuarial inputs associated with the plan participants. The determination of the estimated fair value of the related party share repurchase required significant fair value measurements using unobservable inputs (see Note 20 ). We utilized a discounted cash flow model and estimates of our weighted average cost of capital on the transaction date to derive the estimated fair value of the share repurchase. Derivatives December 31, 2017 December 31, 2016 Forward contracts to purchase/sell foreign currencies $ (432 ) $ 2,940 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 December 31, 2017 Level 1 Level 2 Level 3 Commercial paper $ 1,895 $ — $ 1,895 $ — Certificates of deposit 2,398 — 2,398 — Mutual funds 1,331 — 1,331 — Corporate notes and bonds 4,447 4,447 — — United States Government and agency securities 5,738 5,738 — — Total fair value of available-for-sale securities $ 15,809 $ 10,185 $ 5,624 $ —
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 December 31, 2017 Level 1 Level 2 Level 3 Commercial paper $ 1,895 $ — $ 1,895 $ — Certificates of deposit 2,398 — 2,398 — Mutual funds 1,331 — 1,331 — Corporate notes and bonds 4,447 4,447 — — United States Government and agency securities 5,738 5,738 — — Total fair value of available-for-sale securities $ 15,809 $ 10,185 $ 5,624 $ — (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 notes and bonds 750 750 — — United States Government and agency securities 7,104 7,104 — — Total fair value of available-for-sale securities $ 17,991 $ 7,854 $ 10,137 $ — Derivatives December 31, 2017 December 31, 2016 Forward contracts to purchase/sell foreign currencies $ (432 ) $ 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 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 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 December 31, 2017 and December 31, 2016 . Non-recurring fair value measurements

Revolving Debt (Tables)

Revolving Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Instrument [Line Items]
Long-term Debt [Text Block]	The components of our revolving debt are comprised of separate revolving credit facilities in the following locations: (in thousands) December 31, 2017 December 31, 2016 United States $ 94,300 $ 9,800 Foreign 9,173 14,241 Total revolving debt $ 103,473 $ 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, August 9, 2017 and March 1, 2018, 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 20 ), (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 $30.1 million of charges for certain Renewable segment contracts for periods including the quarter ended September 30, 2017, up to $38.7 million of charges for certain Renewable segment contracts for periods including the quarter ended December 31, 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 and March 1, 2018 amendments, (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 $450.0 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 20 )), (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 , (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 ended March 31, 2018, limit to no more than $15.0 million any cumulative net income losses attributable to eight specified Vølund projects, (17) increase reporting obligations and require us to hire a third-party consultant and a chief implementation officer, (18) require us to pledge the equity of certain of our foreign subsidiaries to guarantee and provide collateral for our obligations under the United States credit facility, (19) require us to pay a deferred facility fee as more fully set forth in the March 1, 2018 Amendment, and (20) require us to sell at least $100 million of assets before March 31, 2019. 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 ended December 31, 2019. 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. The March 1, 2018 Amendment temporarily waived certain defaults and events of default under our United States credit facility that were breached on December 31, 2017 or that may occur in the future, with certain amendments effective immediately and other amendments effective upon the completion of the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering. If the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering do not occur by April 15, 2018 (subject to extension in certain cases), the temporary waiver will end. The temporary waiver will also end if certain other conditions specified in the March 1, 2018 Amendment occur. Upon any such termination of the waiver, our ability to borrow funds under the United States credit facility will terminate. After giving effect to the Amendments, loans outstanding under the Amended Credit Agreement bear interest at our option at either LIBOR rate plus 7.0% per annum or the Base Rate plus 6.0% per annum until we complete the Rights Offering and prepay the Second Lien Term Loan facility and thereafter at our option at either (1) the LIBOR rate plus 5.0% per annum during 2018, 6.0% per annum during 2019 and 7.0% per annum during 2020, or (2) the Base Rate plus 4.0% per annum during 2018, 5.0% per annum during 2019, and 6.0% per annum during 2020. The Base Rate is 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. Interest expense associated with our United States revolving credit facility loans for the year ended December 31, 2017 was $11.3 million , respectively. Included in interest expense was $6.3 million of non-cash amortization of direct financing costs for the year ended December 31, 2017. 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. After we complete the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering within the time period required by the March 1, 2018 Amendment, the maximum permitted senior debt leverage ratio as defined in the Amended Credit Agreement is: • 8.50 :1.0 for the quarter ended December 31, 2017, • 7.00 :1.0 for the quarter ending March 31, 2018, • 6.50 :1.0 for the quarters ending June 30, 2018 and September 30, 2018, • 4.75 :1.0 for the quarter ending December 31, 2018, • 3.00 :1.0 for the quarter ending March 31, 2019, • 2.75 :1.0 for the quarters ending June 30, 2019 and September 30, 2019 and • 2.50 :1.0 for the quarter ending December 31, 2019 and each quarter thereafter. After we complete the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering within the time period required by the March 1, 2018 Amendment, the minimum consolidated interest coverage ratio as defined in the Credit Agreement is: • 1.25 :1.0 for the quarter ended December 31, 2017, • 1.15 :1.0 for the quarter ending March 31, 2018, • 1.00 :1.0 for the quarter ending June 30, 2018, • 0.85 :1.0 for the quarter ending September 30, 2018, • 1.25 :1.0 for the quarter ending December 31, 2018, • 1.50 :1.0 for the quarter ending March 31, 2019 and • 2.00 :1.0 for the quarters ending June 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 December 31, 2017 , borrowings under the Amended Credit Agreement and foreign facilities consisted of $103.5 million at an effective interest rate of 6.89% . Usage under the Amended Credit Agreement consisted of $94.3 million of borrowings, $7.4 million of financial letters of credit and $123.7 million of performance letters of credit. After giving effect to the March 1, 2018 amendment, at December 31, 2017 , we had approximately $221.4 million available for borrowings or to meet letter of credit requirements primarily based on trailing 12 month EBITDA (as defined in the Amended Credit Agreement), and our leverage and interest coverage ratios (as defined in the Amended Credit Agreement) were 2.59 and 2.50 , respectively. We expect to be closest to the minimum financial covenant thresholds at September 30, 2018. Foreign revolving credit facilities Outside of the United States, we have revolving credit facilities in Turkey and India that are used to provide working capital to our operations in each country. These foreign revolving credit facilities allow us to borrow up to $9.2 million in aggregate and each have a one year term. At December 31, 2017 , we had $9.2 million in borrowings outstanding under these foreign revolving credit facilities at an effective weighted-average interest rate of 6.07% . Subsequent to December 31, 2017, the foreign facilities were repaid and extinguished. Letters of credit, bank guarantees and surety bonds Certain subsidiaries primarily outside of the United States have credit arrangements with various commercial banks and other financial institutions for the issuance of letters of credit and bank guarantees in association 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 December 31, 2017 and 2016 was $269.1 million and $255.2 million , respectively. The aggregate value of all such letters of credit and bank guarantees that are partially secured by the United States revolving credit facility as of December 31, 2017 was $114.2 million . The aggregate value of the letters of credit provided by the Company's United States revolving credit facility in support of letters of credit outside of the United States was $40.4 million as of December 31, 2017 . We have posted surety bonds to support contractual obligations to customers relating to certain contracts. 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 contract 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 December 31, 2017 , bonds issued and outstanding under these arrangements in support of contracts totaled approximately $378.8 million . Interest expense associated with our second lien credit agreement is comprised of the following: (in thousands) Coupon Interest Accretion of debt discount and amortization of financing costs Total Interest Expense For the three months ended September 30, 2017 $2,554 $1,095 $3,649 For the three months ended December 31, 2017 $4,657 $2,131 $6,788 Forecasted for the year ending December 31, 2018 $20,266 $9,838 $30,104 The carrying value of the second lien term loan facility at December 31, 2017 was as follows (in thousands): Face value Unamortized debt discount and direct financing costs Net carrying value $195,884 $35,743 $160,141
Schedule of Debt [Table Text Block]	The components of our revolving debt are comprised of separate revolving credit facilities in the following locations: (in thousands) December 31, 2017 December 31, 2016 United States $ 94,300 $ 9,800 Foreign 9,173 14,241 Total revolving debt $ 103,473 $ 24,041

Stock-Based Compensation Compan

Stock-Based Compensation Company Stock Options Fair Value (Tables)	12 Months Ended
	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The fair value of each option grant awarded in 2016 and 2015 was estimated at the date of grant using Black-Scholes, with the following weighted-average assumptions: Year Ended December 31, 2016 2015 Risk-free interest rate 1.14 % 1.38 % Expected volatility 25 % 28 % Expected life of the option in years 3.95 3.96 Expected dividend yield — % — %

Stock-Based Compensation Stock

Stock-Based Compensation Stock Options Rollforward (Tables)	12 Months Ended
	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The following table summarizes activity for our stock options the year ending December 31, 2017: (share data in thousands) Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) Outstanding at beginning of period 2,652 $ 18.27 Granted — — Exercised (24 ) 15.04 Cancelled/expired/forfeited (150 ) 18.50 Outstanding at end of period 2,478 $ 18.28 5.46 $ — Exercisable at end of period 1,844 $ 18.14 4.69 $ —

Stock-Based Compensation Restri

Stock-Based Compensation Restricted Stock Unit Rollforward (Tables)	12 Months Ended
	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Nonvested restricted stock units activity for the year ending December 31, 2017 was as follows: (share data in thousands) Number of Shares Weighted-Average Grant Date Fair Value Nonvested at beginning of period 712 $ 19.14 Granted 1,902 5.35 Vested (282 ) 18.48 Cancelled/forfeited (105 ) 15.00 Nonvested at end of period 2,227 $ 7.63

Stock-Based Compensation PRSU F

Stock-Based Compensation PRSU Fair Value (Tables)	12 Months Ended
	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]	The fair value of the TSR portion of each PSU granted was estimated at the date of grant using a Monte Carlo methodology based on market prices and the following weighted-average assumptions: Year Ended December 31, Year Ended December 31, 2017 2016 Risk-free interest rate 1.54 % 0.96 % Expected volatility 42 % 25 % Expected life of the option in years 2.83 2.83 Expected dividend yield — % — %

Stock-Based Compensation PRSU R

Stock-Based Compensation PRSU Rollforward (Tables)	12 Months Ended
	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Company performance-based, cash settled units In 2017, we granted certain B&W employees cash-settled performance units under the Plan, the value of which is tied to the fair market value of our common stock on the vesting dates, subject to a ceiling of 150% of the grant date share value. The activity for the cash-settled performance units for the year ending December 31, 2017 was as follows: (share data in thousands) Number of Shares Weighted-Average Grant Date Fair Value Nonvested at beginning of period 32 $ 18.53 Granted 1,908 2.90 Vested (7 ) — Cancelled/forfeited (134 ) 3.93 Nonvested at end of period 1,799 $ 4.53 PSU activity for the year ending December 31, 2017 was as follows: (share data in thousands) Number of Shares Weighted-Average Grant Date Fair Value Nonvested at beginning of period 451 $ 19.29 Granted 828 9.74 Vested (3 ) 9.67 Cancelled/forfeited (141 ) 14.07 Nonvested at end of period 1,135 $ 12.75

Stock-Based Compensation PRSU C

Stock-Based Compensation PRSU Cash Settled Units Rollforward (Tables)	12 Months Ended
	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Company performance-based, cash settled units In 2017, we granted certain B&W employees cash-settled performance units under the Plan, the value of which is tied to the fair market value of our common stock on the vesting dates, subject to a ceiling of 150% of the grant date share value. The activity for the cash-settled performance units for the year ending December 31, 2017 was as follows: (share data in thousands) Number of Shares Weighted-Average Grant Date Fair Value Nonvested at beginning of period 32 $ 18.53 Granted 1,908 2.90 Vested (7 ) — Cancelled/forfeited (134 ) 3.93 Nonvested at end of period 1,799 $ 4.53 PSU activity for the year ending December 31, 2017 was as follows: (share data in thousands) Number of Shares Weighted-Average Grant Date Fair Value Nonvested at beginning of period 451 $ 19.29 Granted 828 9.74 Vested (3 ) 9.67 Cancelled/forfeited (141 ) 14.07 Nonvested at end of period 1,135 $ 12.75

Acquisitions Universal Intangib

Acquisitions Universal Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Acquired Indefinite-lived Intangible Assets [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: Fair value (in thousands) 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 intangible assets included above consist of the following: (in thousands) Fair value (in thousands) Weighted average estimated useful life (in years) Customer relationships $ 12,217 9 Backlog 17,769 2 Trade names / trademarks 8,885 20 Technology 14,438 10 Non-compete agreements 1,666 3 Internally-developed software 189 3 Total amortizable intangible assets $ 55,164

Acquisitions Universal Acquisit

Acquisitions Universal Acquisition Purchase Price Allocation (Tables)	12 Months Ended
	Dec. 31, 2017
Acquisitions [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) Acquisition date fair values 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 allocation of the purchase price, based on the fair value of assets acquired and liabilities assumed, is detailed below. (in thousands) Acquisition date fair values Cash $ 25,994 Accounts receivable 58,843 Contracts in progress 61,155 Inventories 2,554 Other assets 7,341 Property, plant and equipment 6,104 Goodwill 72,401 Identifiable intangible assets 55,164 Deferred income tax assets 5,550 Revolving debt (27,530 ) Current liabilities (56,323 ) Advance billings on contracts (15,226 ) Other noncurrent liabilities (379 ) Deferred income tax liabilities (17,120 ) Noncontrolling interest in joint venture (7,754 ) Net acquisition cost $ 170,774

Acquisitions Universal Pro Form

Acquisitions Universal Pro Forma (Tables)	12 Months Ended
	Dec. 31, 2017
Acquisitions [Abstract]
Business Acquisition, Pro Forma Information [Table Text Block]	Year Ended December 31, (in thousands) 2016 2015 Revenues $ 1,663,126 $ 1,941,987 Net income (loss) attributable to B&W (111,500 ) 12,047 Basic earnings per common share (2.22 ) 0.23 Diluted earnings per common share (2.22 ) 0.22 ACQUISITIONS Universal Acoustic & Emission Technologies, Inc. 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. At the acquisition date, Universal employed approximately 460 people, mainly in the United States and Mexico. During 2017 , we integrated Universal with our Industrial segment. Universal contributed $69.1 million of revenue and $14.5 million of gross profit to our operating results in the year ended December 31, 2017. The allocation of the purchase price based on the fair value of assets acquired and liabilities assumed is set forth below. We finalized the purchase price allocation associated with the valuation of certain intangible assets and deferred tax balances at December 31, 2017; as a result, the provisional measurements of intangible assets, goodwill and deferred income tax balances did not change. (in thousands) Acquisition date fair values 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: Fair value (in thousands) 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 year ended December 31, 2017 of $3.1 million , which is included in cost of operations in our consolidated statement of operations. Amortization of intangible assets is not allocated to segment results. Approximately $1.7 million of acquisition and integration related costs of Universal was recorded as a component of our SG&A expenses in the consolidated statement of operations in the year ended December 31, 2017 . The following unaudited pro forma financial information below represents our results of operations for year 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. Year Ended (in thousands) December 31, 2016 Revenues $ 1,660,986 Net income (loss) attributable to B&W (113,940 ) Basic earnings per common share (2.27 ) Diluted earnings per common share (2.27 )

Acquisitions SPIG Purchase Pric

Acquisitions SPIG Purchase Price Allocation (Tables)	12 Months Ended
	Dec. 31, 2017
Acquisitions [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) Acquisition date fair values 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 allocation of the purchase price, based on the fair value of assets acquired and liabilities assumed, is detailed below. (in thousands) Acquisition date fair values Cash $ 25,994 Accounts receivable 58,843 Contracts in progress 61,155 Inventories 2,554 Other assets 7,341 Property, plant and equipment 6,104 Goodwill 72,401 Identifiable intangible assets 55,164 Deferred income tax assets 5,550 Revolving debt (27,530 ) Current liabilities (56,323 ) Advance billings on contracts (15,226 ) Other noncurrent liabilities (379 ) Deferred income tax liabilities (17,120 ) Noncontrolling interest in joint venture (7,754 ) Net acquisition cost $ 170,774

Acquisitions SPIG Intangible As

Acquisitions SPIG Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 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: Fair value (in thousands) 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 intangible assets included above consist of the following: (in thousands) Fair value (in thousands) Weighted average estimated useful life (in years) Customer relationships $ 12,217 9 Backlog 17,769 2 Trade names / trademarks 8,885 20 Technology 14,438 10 Non-compete agreements 1,666 3 Internally-developed software 189 3 Total amortizable intangible assets $ 55,164

Acquisitions SPIG Pro Forma (Ta

Acquisitions SPIG Pro Forma (Tables)	12 Months Ended
	Dec. 31, 2017
Acquisitions [Abstract]
Business Acquisition, Pro Forma Information [Table Text Block]	Year Ended December 31, (in thousands) 2016 2015 Revenues $ 1,663,126 $ 1,941,987 Net income (loss) attributable to B&W (111,500 ) 12,047 Basic earnings per common share (2.22 ) 0.23 Diluted earnings per common share (2.22 ) 0.22 ACQUISITIONS Universal Acoustic & Emission Technologies, Inc. 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. At the acquisition date, Universal employed approximately 460 people, mainly in the United States and Mexico. During 2017 , we integrated Universal with our Industrial segment. Universal contributed $69.1 million of revenue and $14.5 million of gross profit to our operating results in the year ended December 31, 2017. The allocation of the purchase price based on the fair value of assets acquired and liabilities assumed is set forth below. We finalized the purchase price allocation associated with the valuation of certain intangible assets and deferred tax balances at December 31, 2017; as a result, the provisional measurements of intangible assets, goodwill and deferred income tax balances did not change. (in thousands) Acquisition date fair values 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: Fair value (in thousands) 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 year ended December 31, 2017 of $3.1 million , which is included in cost of operations in our consolidated statement of operations. Amortization of intangible assets is not allocated to segment results. Approximately $1.7 million of acquisition and integration related costs of Universal was recorded as a component of our SG&A expenses in the consolidated statement of operations in the year ended December 31, 2017 . The following unaudited pro forma financial information below represents our results of operations for year 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. Year Ended (in thousands) December 31, 2016 Revenues $ 1,660,986 Net income (loss) attributable to B&W (113,940 ) Basic earnings per common share (2.27 ) Diluted earnings per common share (2.27 )

Quarterly Financial Data (Table

Quarterly Financial Data (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	The following tables set forth selected unaudited quarterly financial information for the years ended December 31, 2017 and 2016: (in thousands, except per share amounts) Quarter ended March 31, 2017 June 30, 2017 Sept. 30, 2017 Dec. 31, 2017 Revenues $ 391,104 $ 349,829 $ 408,703 $ 408,099 Gross profit $ 62,900 $ (55,822 ) $ 47,287 $ 45,513 Operating income (loss) (1) $ (8,798 ) $ (144,646 ) $ (104,748 ) $ (23,373 ) Equity in income (loss) of investees $ 618 $ (15,232 ) $ 1,234 $ 3,513 Net income (loss) attributable to shareholders $ (7,045 ) $ (150,999 ) $ (114,302 ) $ (107,478 ) Earnings per common share Basic $ (0.14 ) $ (3.09 ) $ (2.48 ) $ (2.44 ) Diluted $ (0.14 ) $ (3.09 ) $ (2.48 ) $ (2.44 ) (1) Includes equity in income of investees. (in thousands, except per share amounts) Quarter ended March 31, 2016 June 30, 2016 Sept. 30, 2016 Dec. 31, 2016 Revenues $ 404,116 $ 383,208 $ 410,955 $ 379,984 Gross profit $ 80,156 $ 26,052 $ 73,757 $ (848 ) Operating income (loss) (1) $ 17,266 $ (72,585 ) $ 11,133 $ (58,587 ) Equity in income (loss) of investees $ 2,676 $ (616 ) $ 2,827 $ 11,553 Net income (loss) attributable to shareholders $ 10,507 $ (63,490 ) $ 8,894 $ (71,560 ) Earnings per common share Basic $ 0.20 $ (1.25 ) $ 0.18 $ (1.47 ) Diluted $ 0.20 $ (1.25 ) $ 0.18 $ (1.47 ) (1) Includes equity in income of investees. NOTE 28 – QUARTERLY FINANCIAL DATA The following tables set forth selected unaudited quarterly financial information for the years ended December 31, 2017 and 2016: (in thousands, except per share amounts) Quarter ended March 31, 2017 June 30, 2017 Sept. 30, 2017 Dec. 31, 2017 Revenues $ 391,104 $ 349,829 $ 408,703 $ 408,099 Gross profit $ 62,900 $ (55,822 ) $ 47,287 $ 45,513 Operating income (loss) (1) $ (8,798 ) $ (144,646 ) $ (104,748 ) $ (23,373 ) Equity in income (loss) of investees $ 618 $ (15,232 ) $ 1,234 $ 3,513 Net income (loss) attributable to shareholders $ (7,045 ) $ (150,999 ) $ (114,302 ) $ (107,478 ) Earnings per common share Basic $ (0.14 ) $ (3.09 ) $ (2.48 ) $ (2.44 ) Diluted $ (0.14 ) $ (3.09 ) $ (2.48 ) $ (2.44 ) (1) Includes equity in income of investees. (in thousands, except per share amounts) Quarter ended March 31, 2016 June 30, 2016 Sept. 30, 2016 Dec. 31, 2016 Revenues $ 404,116 $ 383,208 $ 410,955 $ 379,984 Gross profit $ 80,156 $ 26,052 $ 73,757 $ (848 ) Operating income (loss) (1) $ 17,266 $ (72,585 ) $ 11,133 $ (58,587 ) Equity in income (loss) of investees $ 2,676 $ (616 ) $ 2,827 $ 11,553 Net income (loss) attributable to shareholders $ 10,507 $ (63,490 ) $ 8,894 $ (71,560 ) Earnings per common share Basic $ 0.20 $ (1.25 ) $ 0.18 $ (1.47 ) Diluted $ 0.20 $ (1.25 ) $ 0.18 $ (1.47 ) (1) Includes equity in income of investees. Our quarterly results include the following items that significant affect comparability across periods: • Actuarial gains and losses from marking to market our pension and postretirement benefit plan assets and liabilities (see Note 18). Such mark to market adjustments resulted in (charges) gains of: $9.8 million in the fourth quarter of 2017, $(1.1) million in the first quarter of 2017, $6.4 million in the fourth quarter of 2016, $(0.5) million in the third quarter of 2016, and $(30.0) million in the second quarter of 2016. • In the third quarter of 2017, $86.9 million of goodwill impairment charges (see Note 15). • In the second and fourth quarters of both 2017 and 2016, significant losses related to changes in the estimates of the forecasted revenues and costs to complete six renewable energy contracts (see Note 6

Related Party Transactions Tran

Related Party Transactions Transactions with former parent (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	Prior to June 30, 2015, we were a party to transactions with our former Parent and its subsidiaries in the normal course of operations. After the spin-off, we no longer consider the former Parent to be a related party. Transactions with our former Parent prior to the spin-off included the following: (in thousands) Year Ended December 31, 2015 Sales to our former Parent $ 911 Corporate administrative expenses 35,343
Schedule Of Change In Companys Historical Investment Due To Net Transfers To From Parent [Table Text Block]	Net transfers from former Parent Net transfers from former Parent represent the change in our former Parent's historical investment in us. It primarily includes the net effect of cost allocations from transactions with our former Parent, sales to our former Parent, and the net transfers of cash and assets to our former Parent prior to the spin-off. After the spin-off transaction on June 30, 2015, there have been no significant transfers to or from our former Parent. These transactions included the following: (in thousands) Year Ended December 31 2015 Sales to former Parent $ 911 Corporate administrative expenses 35,343 Income tax allocation 11,872 Acquisition of business, net of cash acquired — Cash pooling and general financing activities (91,015 ) Cash contribution received at spin-off 125,300 Net transfer from former Parent per statement of cash flows $ 80,589 Non-cash items: Net transfer of assets and liabilities $ 44,706 Distribution of Nuclear Energy segment $ (47,839 ) Net transfer from former Parent per statement of shareholders' equity $ 77,456

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
Condensed Income Statement [Table Text Block]	Year Ended December 31, (in thousands) 2017 2016 2015 Revenues $ 346,459 $ 488,101 $ 475,459 Gross profit 32,682 76,986 69,021 Income before provision for income taxes (10,626 ) 19,529 3,072 Provision for income taxes 1,907 3,715 4,500 Net income $ (12,533 ) $ 15,814 $ (1,428 ) The following table presents selected financial information regarding the results of operations of our former NE segment through June 30, 2015, the date it was discontinued: Six Months Ended June 30, (in thousands) 2015 Revenues $ 53,064 Income (loss) before income tax expense 3,358 Income tax expense (benefit) 555 Income (loss) from discontinued operations, net of tax $ 2,803

Taxes Reconciliation of Unrecog

Taxes Reconciliation of Unrecognized Tax Benefits (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Contingency [Line Items]
Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]	. Unrecognized tax benefits are as follows: (in thousands) 2017 2016 2015 Balance at beginning of period $ 884 $ 1,141 $ 3,321 Increases based on tax positions taken in the current year 277 178 88 Increases based on tax positions taken in the prior years 56 230 248 Decreases based on tax positions taken in the prior years (13 ) — (1,161 ) Decreases due to settlements with tax authorities — (665 ) (1,355 ) Decreases due to lapse of applicable statute of limitation — — — Balance at end of period $ 1,204 $ 884 $ 1,141

Taxes Components of Deferred Ta

Taxes Components of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Tax Credit Carryforward [Line Items]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred income taxes reflect the net tax effects of temporary differences between the financial and tax bases of assets and liabilities. Significant components of deferred tax assets and liabilities as of December 31, 2017 and 2016 were as follows: December 31, (in thousands) 2017 2016 Deferred tax assets: Pension liability $ 58,810 $ 105,426 Accrued warranty expense 5,262 11,628 Accrued vacation pay 996 4,792 Accrued liabilities for self-insurance (including postretirement health care benefits) 3,910 6,596 Accrued liabilities for executive and employee incentive compensation 4,950 8,334 Investments in joint ventures and affiliated companies 10,422 10,742 Long-term contracts 6,801 10,318 Accrued Legal Fees 1,579 2,110 Inventory Reserve 1,842 2,445 Property, plant and equipment — 1,587 Net operating loss carryforward 95,715 33,187 State tax net operating loss carryforward 21,658 15,372 Foreign tax credit carryforward 7,150 3,870 Other tax credits 5,678 737 Other 4,980 7,852 Total deferred tax assets 229,753 224,996 Valuation allowance for deferred tax assets (108,105 ) (40,484 ) Net, total deferred tax assets 121,648 184,512 Deferred tax liabilities: Long-term contracts 569 3,601 Intangibles 21,215 21,892 Property, plant and equipment 2,835 — Undistributed foreign earnings 1,314 500 Goodwill — 1,125 Other 2,445 2,885 Total deferred tax liabilities 28,378 30,003 Net deferred tax assets $ 93,270 $ 154,509

Taxes Valuation allowance for d

Taxes Valuation allowance for deferred tax assets (Tables)	12 Months Ended
	Dec. 31, 2017
Valuation Allowance [Line Items]
Summary of Valuation Allowance [Table Text Block]	The following is an analysis of our valuation allowance for deferred tax assets: (in thousands) Beginning balance Charges to costs and expenses Charged to other accounts Ending balance Year Ended December 31, 2017 $ (40,484 ) $ (61,021 ) $ (6,600 ) $ (108,105 ) Year Ended December 31, 2016 (10,077 ) (29,307 ) (1,100 ) (40,484 ) Year Ended December 31, 2015 (9,216 ) (861 ) — (10,077 )

Taxes Income before Provision f

Taxes Income before Provision for Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income before Provision for Income Taxes [Abstract]
Income Tax Disclosure [Text Block]	– PROVISION FOR INCOME TAXES We are subject to federal income tax in the United States and income tax of multiple state and international jurisdictions. We provide for income taxes based on the tax laws and rates in the jurisdictions in which we conduct our operations. These jurisdictions may have regimes of taxation that vary with respect to both nominal rates and the basis on which these rates are applied. Our consolidated effective income tax rate can vary significantly from period to period due to these variations, changes in jurisdictional mix of our income and valuation allowances in certain jurisdictions that can offset income tax expense or benefit. We are currently under audit by various domestic and international authorities. With few exceptions, we do not have any returns under examination for years prior to 2013. The United States Internal Revenue Service has completed examinations of the federal tax returns of BWC through 2014, and all matters arising from such examinations have been resolved. We recognize the effect of income tax positions only if it is more-likely-than-not that those positions will be sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Unrecognized tax benefits are as follows: (in thousands) 2017 2016 2015 Balance at beginning of period $ 884 $ 1,141 $ 3,321 Increases based on tax positions taken in the current year 277 178 88 Increases based on tax positions taken in the prior years 56 230 248 Decreases based on tax positions taken in the prior years (13 ) — (1,161 ) Decreases due to settlements with tax authorities — (665 ) (1,355 ) Decreases due to lapse of applicable statute of limitation — — — Balance at end of period $ 1,204 $ 884 $ 1,141 The $1.2 million balance of unrecognized tax benefits at December 31, 2017 would decrease expense if recognized. We do not expect any of our unrecognized income tax benefits to be resolved in the next twelve months. We recognize interest and penalties related to unrecognized tax benefits in our provision for income taxes; however, such amounts are not significant to any period presented. Deferred income taxes reflect the net tax effects of temporary differences between the financial and tax bases of assets and liabilities. Significant components of deferred tax assets and liabilities as of December 31, 2017 and 2016 were as follows: December 31, (in thousands) 2017 2016 Deferred tax assets: Pension liability $ 58,810 $ 105,426 Accrued warranty expense 5,262 11,628 Accrued vacation pay 996 4,792 Accrued liabilities for self-insurance (including postretirement health care benefits) 3,910 6,596 Accrued liabilities for executive and employee incentive compensation 4,950 8,334 Investments in joint ventures and affiliated companies 10,422 10,742 Long-term contracts 6,801 10,318 Accrued Legal Fees 1,579 2,110 Inventory Reserve 1,842 2,445 Property, plant and equipment — 1,587 Net operating loss carryforward 95,715 33,187 State tax net operating loss carryforward 21,658 15,372 Foreign tax credit carryforward 7,150 3,870 Other tax credits 5,678 737 Other 4,980 7,852 Total deferred tax assets 229,753 224,996 Valuation allowance for deferred tax assets (108,105 ) (40,484 ) Net, total deferred tax assets 121,648 184,512 Deferred tax liabilities: Long-term contracts 569 3,601 Intangibles 21,215 21,892 Property, plant and equipment 2,835 — Undistributed foreign earnings 1,314 500 Goodwill — 1,125 Other 2,445 2,885 Total deferred tax liabilities 28,378 30,003 Net deferred tax assets $ 93,270 $ 154,509 At December 31, 2017, we had a valuation allowance of $108.1 million for deferred tax assets, which we expect may not be realized through carrybacks, future reversals of existing taxable temporary differences and estimates of future taxable income. We believe that our remaining deferred tax assets are more likely than not realizable through carrybacks, future reversals of existing taxable temporary differences and estimates of future taxable income. Should we conclude in the future that any or all of our deferred tax assets are not more likely than not to be realized, we would establish additional valuation allowances and any changes to our estimated valuation allowance could be material to our consolidated financial statements. The following is an analysis of our valuation allowance for deferred tax assets: (in thousands) Beginning balance Charges to costs and expenses Charged to other accounts Ending balance Year Ended December 31, 2017 $ (40,484 ) $ (61,021 ) $ (6,600 ) $ (108,105 ) Year Ended December 31, 2016 (10,077 ) (29,307 ) (1,100 ) (40,484 ) Year Ended December 31, 2015 (9,216 ) (861 ) — (10,077 ) We operate in numerous countries that have statutory tax rates below that of the 35% federal statutory rate that has been applicable to the United States through December 31, 2017. The most significant of these foreign operations are located in Canada, Denmark, Germany, Italy, Mexico, Sweden and the United Kingdom with effective tax rates ranging between 20% and approximately 30%. Income before the provision for income taxes was as follows: Year Ended December 31, (in thousands) 2017 2016 2015 United States $ (44,835 ) $ 1,280 $ (20,748 ) Other than the United States (269,364 ) (109,419 ) 40,953 Income before provision for income taxes $ (314,199 ) $ (108,139 ) $ 20,205 The provision for income taxes consisted of: Year Ended December 31, (in thousands) 2017 2016 2015 Current: United States – federal $ 100 $ 284 $ 24,084 United States – state and local 397 (415 ) 3,458 Other than in the United States 8,612 4,504 8,250 Total current 9,109 4,373 35,792 Deferred: United States – Federal 58,203 11,512 (35,888 ) United States – state and local 2,546 6,365 (111 ) Other than in the United States (5,042 ) (15,307 ) 3,878 Total deferred (benefit) provision 55,707 2,570 (32,121 ) Provision for income taxes $ 64,816 $ 6,943 $ 3,671 The following is a reconciliation of the United States statutory federal tax rate (35%) to the consolidated effective tax rate: Year Ended December 31, 2017 2016 2015 United States federal statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes 0.2 (3.5 ) 13.8 Foreign rate differential (9.5 ) (12.8 ) (13.1 ) Deferred Taxes - Change in Tax Rate (19.9 ) — — Tax credits 0.9 3.0 (14.7 ) Dividends and deemed dividends from affiliates (1.8 ) (0.2 ) 1.7 Valuation allowances (17.9 ) (28.1 ) 4.3 Goodwill impairment (7.0 ) — — Uncertain tax positions — 0.3 (6.6 ) Non-deductible expenses 0.2 (1.8 ) 2.4 Manufacturing deduction — — (2.5 ) Other (0.8 ) 1.7 (2.1 ) Effective tax rate (20.6 )% (6.4 )% 18.2 % We have foreign net operating loss benefits after tax of $75.0 million available to offset future taxable income in certain foreign jurisdictions. Of the foreign net operating loss benefits, $1.7 million is scheduled to expire in 2019 to 2026 . The remaining net operating loss benefits have unlimited lives. We are carrying a valuation allowance of $66.0 million against the deferred tax asset related to the foreign loss carryforwards. At December 31, 2017, we have a tax effected United States federal net operating loss of $ 20.7 million . The United States federal operating loss will begin to expire in 2037, and we expect to fully utilize this net operating loss in future periods. At December 31, 2017, we have foreign tax credit carryovers of $7.2 million , against which we have a full valuation allowance. At December 31, 2017, we have state net operating loss benefits after tax of $21.7 million available to offset future taxable income in various states, against which we have $21.6 million of valuation allowance. Our state net operating loss carryforwards begin to expire in the year 2018. It has been our practice to reinvest indefinitely, the earnings of our foreign subsidiaries and that position has not changed as a result of the enactment of the U.S. Tax Cuts and Jobs Act. If we were to distribute earnings from certain foreign subsidiaries, we would be subject to withholding taxes of approximately $4.4 million but U.S. income taxes would generally not be imposed upon such distributions. We operate in numerous countries that have statutory tax rates below that of the 35% federal statutory rate that has been applicable to the United States through December 31, 2017. The most significant of these foreign operations are located in Canada, Denmark, Germany, Italy, Mexico, Sweden and the United Kingdom with effective tax rates ranging between 20% and approximately 30%. Income before the provision for income taxes was as follows: Year Ended December 31, (in thousands) 2017 2016 2015 United States $ (44,835 ) $ 1,280 $ (20,748 ) Other than the United States (269,364 ) (109,419 ) 40,953 Income before provision for income taxes $ (314,199 ) $ (108,139 ) $ 20,205 The following is a reconciliation of the United States statutory federal tax rate (35%) to the consolidated effective tax rate: Year Ended December 31, 2017 2016 2015 United States federal statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes 0.2 (3.5 ) 13.8 Foreign rate differential (9.5 ) (12.8 ) (13.1 ) Deferred Taxes - Change in Tax Rate (19.9 ) — — Tax credits 0.9 3.0 (14.7 ) Dividends and deemed dividends from affiliates (1.8 ) (0.2 ) 1.7 Valuation allowances (17.9 ) (28.1 ) 4.3 Goodwill impairment (7.0 ) — — Uncertain tax positions — 0.3 (6.6 ) Non-deductible expenses 0.2 (1.8 ) 2.4 Manufacturing deduction — — (2.5 ) Other (0.8 ) 1.7 (2.1 ) Effective tax rate (20.6 )% (6.4 )% 18.2 % The provision for income taxes consisted of: Year Ended December 31, (in thousands) 2017 2016 2015 Current: United States – federal $ 100 $ 284 $ 24,084 United States – state and local 397 (415 ) 3,458 Other than in the United States 8,612 4,504 8,250 Total current 9,109 4,373 35,792 Deferred: United States – Federal 58,203 11,512 (35,888 ) United States – state and local 2,546 6,365 (111 ) Other than in the United States (5,042 ) (15,307 ) 3,878 Total deferred (benefit) provision 55,707 2,570 (32,121 ) Provision for income taxes $ 64,816 $ 6,943 $ 3,671 New Tax Act The United States Tax Cuts and Jobs Act (the “Tax Act”) was enacted on December 22, 2017 and introduces significant changes to the United States income tax law. Beginning in 2018, the Tax Act reduces the United States statutory corporate income tax rate from 35% to 21% and creates a modified territorial system that will generally allow United States companies a full dividend received deduction for any future dividends from non-U.S. subsidiaries. In connection with the transition to a modified territorial system, the Tax Act also establishes a mandatory one-time deemed repatriation transition tax on currently deferred foreign earnings. The SEC staff issued Staff Accounting Bulletin ("SAB 118"), which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under Accounting Standards Codification 740 ("ASC 740"). In accordance with SAB 118, we have made reasonable estimates of the effects of the Tax Act and recorded provisional amounts in our financial statements as of December 31, 2017. We will finalize our estimates in 2018 as we collect and analyze necessary data, and interpret additional guidance that becomes available. Provisional amounts for the following income tax effects of the Tax Act have been recorded as of December 31, 2017: Deferred tax effects We remeasured our deferred taxes and recorded a deferred tax expense of $62.4 million . This amount consists of an expense for the corporate rate reduction of $54.4 million , expense of $0.8 million based on a change in our deferred taxes related to executive compensation and an expense of $7.2 million to record a valuation allowance on foreign tax credit carryforwards that are now expected to expire unused. While we are able to make a reasonable estimate of the deferred tax effects, our continued analysis of other aspects of the Tax Act could impact our estimate. One-time transition tax The Deemed Repatriation Transition Tax (Transition Tax) is a tax on previously untaxed accumulated and current earnings and profits (E&P) of certain of our foreign subsidiaries. To determine the amount of the Transition Tax, we must determine, in addition to other factors, the amount of post-1986 E&P of the relevant subsidiaries, as well as the amount of non-United States income taxes paid on such earnings. We are able to make a reasonable estimate of the Transition Tax and because we have estimated an E&P deficit, we have not recorded a Transition Tax. We are continuing to gather additional information to more precisely compute final E&P, including the computation of 2017 current year E&P which we will finalize with the 2017 tax return.

Taxes Components of Provision f

Taxes Components of Provision for Income Tax (Tables)	12 Months Ended
	Dec. 31, 2017
Components of Provision for Income Tax [Abstract]
Income Tax Disclosure [Text Block]	– PROVISION FOR INCOME TAXES We are subject to federal income tax in the United States and income tax of multiple state and international jurisdictions. We provide for income taxes based on the tax laws and rates in the jurisdictions in which we conduct our operations. These jurisdictions may have regimes of taxation that vary with respect to both nominal rates and the basis on which these rates are applied. Our consolidated effective income tax rate can vary significantly from period to period due to these variations, changes in jurisdictional mix of our income and valuation allowances in certain jurisdictions that can offset income tax expense or benefit. We are currently under audit by various domestic and international authorities. With few exceptions, we do not have any returns under examination for years prior to 2013. The United States Internal Revenue Service has completed examinations of the federal tax returns of BWC through 2014, and all matters arising from such examinations have been resolved. We recognize the effect of income tax positions only if it is more-likely-than-not that those positions will be sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Unrecognized tax benefits are as follows: (in thousands) 2017 2016 2015 Balance at beginning of period $ 884 $ 1,141 $ 3,321 Increases based on tax positions taken in the current year 277 178 88 Increases based on tax positions taken in the prior years 56 230 248 Decreases based on tax positions taken in the prior years (13 ) — (1,161 ) Decreases due to settlements with tax authorities — (665 ) (1,355 ) Decreases due to lapse of applicable statute of limitation — — — Balance at end of period $ 1,204 $ 884 $ 1,141 The $1.2 million balance of unrecognized tax benefits at December 31, 2017 would decrease expense if recognized. We do not expect any of our unrecognized income tax benefits to be resolved in the next twelve months. We recognize interest and penalties related to unrecognized tax benefits in our provision for income taxes; however, such amounts are not significant to any period presented. Deferred income taxes reflect the net tax effects of temporary differences between the financial and tax bases of assets and liabilities. Significant components of deferred tax assets and liabilities as of December 31, 2017 and 2016 were as follows: December 31, (in thousands) 2017 2016 Deferred tax assets: Pension liability $ 58,810 $ 105,426 Accrued warranty expense 5,262 11,628 Accrued vacation pay 996 4,792 Accrued liabilities for self-insurance (including postretirement health care benefits) 3,910 6,596 Accrued liabilities for executive and employee incentive compensation 4,950 8,334 Investments in joint ventures and affiliated companies 10,422 10,742 Long-term contracts 6,801 10,318 Accrued Legal Fees 1,579 2,110 Inventory Reserve 1,842 2,445 Property, plant and equipment — 1,587 Net operating loss carryforward 95,715 33,187 State tax net operating loss carryforward 21,658 15,372 Foreign tax credit carryforward 7,150 3,870 Other tax credits 5,678 737 Other 4,980 7,852 Total deferred tax assets 229,753 224,996 Valuation allowance for deferred tax assets (108,105 ) (40,484 ) Net, total deferred tax assets 121,648 184,512 Deferred tax liabilities: Long-term contracts 569 3,601 Intangibles 21,215 21,892 Property, plant and equipment 2,835 — Undistributed foreign earnings 1,314 500 Goodwill — 1,125 Other 2,445 2,885 Total deferred tax liabilities 28,378 30,003 Net deferred tax assets $ 93,270 $ 154,509 At December 31, 2017, we had a valuation allowance of $108.1 million for deferred tax assets, which we expect may not be realized through carrybacks, future reversals of existing taxable temporary differences and estimates of future taxable income. We believe that our remaining deferred tax assets are more likely than not realizable through carrybacks, future reversals of existing taxable temporary differences and estimates of future taxable income. Should we conclude in the future that any or all of our deferred tax assets are not more likely than not to be realized, we would establish additional valuation allowances and any changes to our estimated valuation allowance could be material to our consolidated financial statements. The following is an analysis of our valuation allowance for deferred tax assets: (in thousands) Beginning balance Charges to costs and expenses Charged to other accounts Ending balance Year Ended December 31, 2017 $ (40,484 ) $ (61,021 ) $ (6,600 ) $ (108,105 ) Year Ended December 31, 2016 (10,077 ) (29,307 ) (1,100 ) (40,484 ) Year Ended December 31, 2015 (9,216 ) (861 ) — (10,077 ) We operate in numerous countries that have statutory tax rates below that of the 35% federal statutory rate that has been applicable to the United States through December 31, 2017. The most significant of these foreign operations are located in Canada, Denmark, Germany, Italy, Mexico, Sweden and the United Kingdom with effective tax rates ranging between 20% and approximately 30%. Income before the provision for income taxes was as follows: Year Ended December 31, (in thousands) 2017 2016 2015 United States $ (44,835 ) $ 1,280 $ (20,748 ) Other than the United States (269,364 ) (109,419 ) 40,953 Income before provision for income taxes $ (314,199 ) $ (108,139 ) $ 20,205 The provision for income taxes consisted of: Year Ended December 31, (in thousands) 2017 2016 2015 Current: United States – federal $ 100 $ 284 $ 24,084 United States – state and local 397 (415 ) 3,458 Other than in the United States 8,612 4,504 8,250 Total current 9,109 4,373 35,792 Deferred: United States – Federal 58,203 11,512 (35,888 ) United States – state and local 2,546 6,365 (111 ) Other than in the United States (5,042 ) (15,307 ) 3,878 Total deferred (benefit) provision 55,707 2,570 (32,121 ) Provision for income taxes $ 64,816 $ 6,943 $ 3,671 The following is a reconciliation of the United States statutory federal tax rate (35%) to the consolidated effective tax rate: Year Ended December 31, 2017 2016 2015 United States federal statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes 0.2 (3.5 ) 13.8 Foreign rate differential (9.5 ) (12.8 ) (13.1 ) Deferred Taxes - Change in Tax Rate (19.9 ) — — Tax credits 0.9 3.0 (14.7 ) Dividends and deemed dividends from affiliates (1.8 ) (0.2 ) 1.7 Valuation allowances (17.9 ) (28.1 ) 4.3 Goodwill impairment (7.0 ) — — Uncertain tax positions — 0.3 (6.6 ) Non-deductible expenses 0.2 (1.8 ) 2.4 Manufacturing deduction — — (2.5 ) Other (0.8 ) 1.7 (2.1 ) Effective tax rate (20.6 )% (6.4 )% 18.2 % We have foreign net operating loss benefits after tax of $75.0 million available to offset future taxable income in certain foreign jurisdictions. Of the foreign net operating loss benefits, $1.7 million is scheduled to expire in 2019 to 2026 . The remaining net operating loss benefits have unlimited lives. We are carrying a valuation allowance of $66.0 million against the deferred tax asset related to the foreign loss carryforwards. At December 31, 2017, we have a tax effected United States federal net operating loss of $ 20.7 million . The United States federal operating loss will begin to expire in 2037, and we expect to fully utilize this net operating loss in future periods. At December 31, 2017, we have foreign tax credit carryovers of $7.2 million , against which we have a full valuation allowance. At December 31, 2017, we have state net operating loss benefits after tax of $21.7 million available to offset future taxable income in various states, against which we have $21.6 million of valuation allowance. Our state net operating loss carryforwards begin to expire in the year 2018. It has been our practice to reinvest indefinitely, the earnings of our foreign subsidiaries and that position has not changed as a result of the enactment of the U.S. Tax Cuts and Jobs Act. If we were to distribute earnings from certain foreign subsidiaries, we would be subject to withholding taxes of approximately $4.4 million but U.S. income taxes would generally not be imposed upon such distributions. We operate in numerous countries that have statutory tax rates below that of the 35% federal statutory rate that has been applicable to the United States through December 31, 2017. The most significant of these foreign operations are located in Canada, Denmark, Germany, Italy, Mexico, Sweden and the United Kingdom with effective tax rates ranging between 20% and approximately 30%. Income before the provision for income taxes was as follows: Year Ended December 31, (in thousands) 2017 2016 2015 United States $ (44,835 ) $ 1,280 $ (20,748 ) Other than the United States (269,364 ) (109,419 ) 40,953 Income before provision for income taxes $ (314,199 ) $ (108,139 ) $ 20,205 The following is a reconciliation of the United States statutory federal tax rate (35%) to the consolidated effective tax rate: Year Ended December 31, 2017 2016 2015 United States federal statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes 0.2 (3.5 ) 13.8 Foreign rate differential (9.5 ) (12.8 ) (13.1 ) Deferred Taxes - Change in Tax Rate (19.9 ) — — Tax credits 0.9 3.0 (14.7 ) Dividends and deemed dividends from affiliates (1.8 ) (0.2 ) 1.7 Valuation allowances (17.9 ) (28.1 ) 4.3 Goodwill impairment (7.0 ) — — Uncertain tax positions — 0.3 (6.6 ) Non-deductible expenses 0.2 (1.8 ) 2.4 Manufacturing deduction — — (2.5 ) Other (0.8 ) 1.7 (2.1 ) Effective tax rate (20.6 )% (6.4 )% 18.2 % The provision for income taxes consisted of: Year Ended December 31, (in thousands) 2017 2016 2015 Current: United States – federal $ 100 $ 284 $ 24,084 United States – state and local 397 (415 ) 3,458 Other than in the United States 8,612 4,504 8,250 Total current 9,109 4,373 35,792 Deferred: United States – Federal 58,203 11,512 (35,888 ) United States – state and local 2,546 6,365 (111 ) Other than in the United States (5,042 ) (15,307 ) 3,878 Total deferred (benefit) provision 55,707 2,570 (32,121 ) Provision for income taxes $ 64,816 $ 6,943 $ 3,671 New Tax Act The United States Tax Cuts and Jobs Act (the “Tax Act”) was enacted on December 22, 2017 and introduces significant changes to the United States income tax law. Beginning in 2018, the Tax Act reduces the United States statutory corporate income tax rate from 35% to 21% and creates a modified territorial system that will generally allow United States companies a full dividend received deduction for any future dividends from non-U.S. subsidiaries. In connection with the transition to a modified territorial system, the Tax Act also establishes a mandatory one-time deemed repatriation transition tax on currently deferred foreign earnings. The SEC staff issued Staff Accounting Bulletin ("SAB 118"), which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under Accounting Standards Codification 740 ("ASC 740"). In accordance with SAB 118, we have made reasonable estimates of the effects of the Tax Act and recorded provisional amounts in our financial statements as of December 31, 2017. We will finalize our estimates in 2018 as we collect and analyze necessary data, and interpret additional guidance that becomes available. Provisional amounts for the following income tax effects of the Tax Act have been recorded as of December 31, 2017: Deferred tax effects We remeasured our deferred taxes and recorded a deferred tax expense of $62.4 million . This amount consists of an expense for the corporate rate reduction of $54.4 million , expense of $0.8 million based on a change in our deferred taxes related to executive compensation and an expense of $7.2 million to record a valuation allowance on foreign tax credit carryforwards that are now expected to expire unused. While we are able to make a reasonable estimate of the deferred tax effects, our continued analysis of other aspects of the Tax Act could impact our estimate. One-time transition tax The Deemed Repatriation Transition Tax (Transition Tax) is a tax on previously untaxed accumulated and current earnings and profits (E&P) of certain of our foreign subsidiaries. To determine the amount of the Transition Tax, we must determine, in addition to other factors, the amount of post-1986 E&P of the relevant subsidiaries, as well as the amount of non-United States income taxes paid on such earnings. We are able to make a reasonable estimate of the Transition Tax and because we have estimated an E&P deficit, we have not recorded a Transition Tax. We are continuing to gather additional information to more precisely compute final E&P, including the computation of 2017 current year E&P which we will finalize with the 2017 tax return.

Taxes Reconciliation of U.S. St

Taxes Reconciliation of U.S. Statutory Federal Tax Rate (Tables)	12 Months Ended
	Dec. 31, 2017
Reconciliation of U.S. Statutory Federal Tax Rate [Abstract]
Income Tax Disclosure [Text Block]	– PROVISION FOR INCOME TAXES We are subject to federal income tax in the United States and income tax of multiple state and international jurisdictions. We provide for income taxes based on the tax laws and rates in the jurisdictions in which we conduct our operations. These jurisdictions may have regimes of taxation that vary with respect to both nominal rates and the basis on which these rates are applied. Our consolidated effective income tax rate can vary significantly from period to period due to these variations, changes in jurisdictional mix of our income and valuation allowances in certain jurisdictions that can offset income tax expense or benefit. We are currently under audit by various domestic and international authorities. With few exceptions, we do not have any returns under examination for years prior to 2013. The United States Internal Revenue Service has completed examinations of the federal tax returns of BWC through 2014, and all matters arising from such examinations have been resolved. We recognize the effect of income tax positions only if it is more-likely-than-not that those positions will be sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Unrecognized tax benefits are as follows: (in thousands) 2017 2016 2015 Balance at beginning of period $ 884 $ 1,141 $ 3,321 Increases based on tax positions taken in the current year 277 178 88 Increases based on tax positions taken in the prior years 56 230 248 Decreases based on tax positions taken in the prior years (13 ) — (1,161 ) Decreases due to settlements with tax authorities — (665 ) (1,355 ) Decreases due to lapse of applicable statute of limitation — — — Balance at end of period $ 1,204 $ 884 $ 1,141 The $1.2 million balance of unrecognized tax benefits at December 31, 2017 would decrease expense if recognized. We do not expect any of our unrecognized income tax benefits to be resolved in the next twelve months. We recognize interest and penalties related to unrecognized tax benefits in our provision for income taxes; however, such amounts are not significant to any period presented. Deferred income taxes reflect the net tax effects of temporary differences between the financial and tax bases of assets and liabilities. Significant components of deferred tax assets and liabilities as of December 31, 2017 and 2016 were as follows: December 31, (in thousands) 2017 2016 Deferred tax assets: Pension liability $ 58,810 $ 105,426 Accrued warranty expense 5,262 11,628 Accrued vacation pay 996 4,792 Accrued liabilities for self-insurance (including postretirement health care benefits) 3,910 6,596 Accrued liabilities for executive and employee incentive compensation 4,950 8,334 Investments in joint ventures and affiliated companies 10,422 10,742 Long-term contracts 6,801 10,318 Accrued Legal Fees 1,579 2,110 Inventory Reserve 1,842 2,445 Property, plant and equipment — 1,587 Net operating loss carryforward 95,715 33,187 State tax net operating loss carryforward 21,658 15,372 Foreign tax credit carryforward 7,150 3,870 Other tax credits 5,678 737 Other 4,980 7,852 Total deferred tax assets 229,753 224,996 Valuation allowance for deferred tax assets (108,105 ) (40,484 ) Net, total deferred tax assets 121,648 184,512 Deferred tax liabilities: Long-term contracts 569 3,601 Intangibles 21,215 21,892 Property, plant and equipment 2,835 — Undistributed foreign earnings 1,314 500 Goodwill — 1,125 Other 2,445 2,885 Total deferred tax liabilities 28,378 30,003 Net deferred tax assets $ 93,270 $ 154,509 At December 31, 2017, we had a valuation allowance of $108.1 million for deferred tax assets, which we expect may not be realized through carrybacks, future reversals of existing taxable temporary differences and estimates of future taxable income. We believe that our remaining deferred tax assets are more likely than not realizable through carrybacks, future reversals of existing taxable temporary differences and estimates of future taxable income. Should we conclude in the future that any or all of our deferred tax assets are not more likely than not to be realized, we would establish additional valuation allowances and any changes to our estimated valuation allowance could be material to our consolidated financial statements. The following is an analysis of our valuation allowance for deferred tax assets: (in thousands) Beginning balance Charges to costs and expenses Charged to other accounts Ending balance Year Ended December 31, 2017 $ (40,484 ) $ (61,021 ) $ (6,600 ) $ (108,105 ) Year Ended December 31, 2016 (10,077 ) (29,307 ) (1,100 ) (40,484 ) Year Ended December 31, 2015 (9,216 ) (861 ) — (10,077 ) We operate in numerous countries that have statutory tax rates below that of the 35% federal statutory rate that has been applicable to the United States through December 31, 2017. The most significant of these foreign operations are located in Canada, Denmark, Germany, Italy, Mexico, Sweden and the United Kingdom with effective tax rates ranging between 20% and approximately 30%. Income before the provision for income taxes was as follows: Year Ended December 31, (in thousands) 2017 2016 2015 United States $ (44,835 ) $ 1,280 $ (20,748 ) Other than the United States (269,364 ) (109,419 ) 40,953 Income before provision for income taxes $ (314,199 ) $ (108,139 ) $ 20,205 The provision for income taxes consisted of: Year Ended December 31, (in thousands) 2017 2016 2015 Current: United States – federal $ 100 $ 284 $ 24,084 United States – state and local 397 (415 ) 3,458 Other than in the United States 8,612 4,504 8,250 Total current 9,109 4,373 35,792 Deferred: United States – Federal 58,203 11,512 (35,888 ) United States – state and local 2,546 6,365 (111 ) Other than in the United States (5,042 ) (15,307 ) 3,878 Total deferred (benefit) provision 55,707 2,570 (32,121 ) Provision for income taxes $ 64,816 $ 6,943 $ 3,671 The following is a reconciliation of the United States statutory federal tax rate (35%) to the consolidated effective tax rate: Year Ended December 31, 2017 2016 2015 United States federal statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes 0.2 (3.5 ) 13.8 Foreign rate differential (9.5 ) (12.8 ) (13.1 ) Deferred Taxes - Change in Tax Rate (19.9 ) — — Tax credits 0.9 3.0 (14.7 ) Dividends and deemed dividends from affiliates (1.8 ) (0.2 ) 1.7 Valuation allowances (17.9 ) (28.1 ) 4.3 Goodwill impairment (7.0 ) — — Uncertain tax positions — 0.3 (6.6 ) Non-deductible expenses 0.2 (1.8 ) 2.4 Manufacturing deduction — — (2.5 ) Other (0.8 ) 1.7 (2.1 ) Effective tax rate (20.6 )% (6.4 )% 18.2 % We have foreign net operating loss benefits after tax of $75.0 million available to offset future taxable income in certain foreign jurisdictions. Of the foreign net operating loss benefits, $1.7 million is scheduled to expire in 2019 to 2026 . The remaining net operating loss benefits have unlimited lives. We are carrying a valuation allowance of $66.0 million against the deferred tax asset related to the foreign loss carryforwards. At December 31, 2017, we have a tax effected United States federal net operating loss of $ 20.7 million . The United States federal operating loss will begin to expire in 2037, and we expect to fully utilize this net operating loss in future periods. At December 31, 2017, we have foreign tax credit carryovers of $7.2 million , against which we have a full valuation allowance. At December 31, 2017, we have state net operating loss benefits after tax of $21.7 million available to offset future taxable income in various states, against which we have $21.6 million of valuation allowance. Our state net operating loss carryforwards begin to expire in the year 2018. It has been our practice to reinvest indefinitely, the earnings of our foreign subsidiaries and that position has not changed as a result of the enactment of the U.S. Tax Cuts and Jobs Act. If we were to distribute earnings from certain foreign subsidiaries, we would be subject to withholding taxes of approximately $4.4 million but U.S. income taxes would generally not be imposed upon such distributions. We operate in numerous countries that have statutory tax rates below that of the 35% federal statutory rate that has been applicable to the United States through December 31, 2017. The most significant of these foreign operations are located in Canada, Denmark, Germany, Italy, Mexico, Sweden and the United Kingdom with effective tax rates ranging between 20% and approximately 30%. Income before the provision for income taxes was as follows: Year Ended December 31, (in thousands) 2017 2016 2015 United States $ (44,835 ) $ 1,280 $ (20,748 ) Other than the United States (269,364 ) (109,419 ) 40,953 Income before provision for income taxes $ (314,199 ) $ (108,139 ) $ 20,205 The following is a reconciliation of the United States statutory federal tax rate (35%) to the consolidated effective tax rate: Year Ended December 31, 2017 2016 2015 United States federal statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes 0.2 (3.5 ) 13.8 Foreign rate differential (9.5 ) (12.8 ) (13.1 ) Deferred Taxes - Change in Tax Rate (19.9 ) — — Tax credits 0.9 3.0 (14.7 ) Dividends and deemed dividends from affiliates (1.8 ) (0.2 ) 1.7 Valuation allowances (17.9 ) (28.1 ) 4.3 Goodwill impairment (7.0 ) — — Uncertain tax positions — 0.3 (6.6 ) Non-deductible expenses 0.2 (1.8 ) 2.4 Manufacturing deduction — — (2.5 ) Other (0.8 ) 1.7 (2.1 ) Effective tax rate (20.6 )% (6.4 )% 18.2 % The provision for income taxes consisted of: Year Ended December 31, (in thousands) 2017 2016 2015 Current: United States – federal $ 100 $ 284 $ 24,084 United States – state and local 397 (415 ) 3,458 Other than in the United States 8,612 4,504 8,250 Total current 9,109 4,373 35,792 Deferred: United States – Federal 58,203 11,512 (35,888 ) United States – state and local 2,546 6,365 (111 ) Other than in the United States (5,042 ) (15,307 ) 3,878 Total deferred (benefit) provision 55,707 2,570 (32,121 ) Provision for income taxes $ 64,816 $ 6,943 $ 3,671 New Tax Act The United States Tax Cuts and Jobs Act (the “Tax Act”) was enacted on December 22, 2017 and introduces significant changes to the United States income tax law. Beginning in 2018, the Tax Act reduces the United States statutory corporate income tax rate from 35% to 21% and creates a modified territorial system that will generally allow United States companies a full dividend received deduction for any future dividends from non-U.S. subsidiaries. In connection with the transition to a modified territorial system, the Tax Act also establishes a mandatory one-time deemed repatriation transition tax on currently deferred foreign earnings. The SEC staff issued Staff Accounting Bulletin ("SAB 118"), which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under Accounting Standards Codification 740 ("ASC 740"). In accordance with SAB 118, we have made reasonable estimates of the effects of the Tax Act and recorded provisional amounts in our financial statements as of December 31, 2017. We will finalize our estimates in 2018 as we collect and analyze necessary data, and interpret additional guidance that becomes available. Provisional amounts for the following income tax effects of the Tax Act have been recorded as of December 31, 2017: Deferred tax effects We remeasured our deferred taxes and recorded a deferred tax expense of $62.4 million . This amount consists of an expense for the corporate rate reduction of $54.4 million , expense of $0.8 million based on a change in our deferred taxes related to executive compensation and an expense of $7.2 million to record a valuation allowance on foreign tax credit carryforwards that are now expected to expire unused. While we are able to make a reasonable estimate of the deferred tax effects, our continued analysis of other aspects of the Tax Act could impact our estimate. One-time transition tax The Deemed Repatriation Transition Tax (Transition Tax) is a tax on previously untaxed accumulated and current earnings and profits (E&P) of certain of our foreign subsidiaries. To determine the amount of the Transition Tax, we must determine, in addition to other factors, the amount of post-1986 E&P of the relevant subsidiaries, as well as the amount of non-United States income taxes paid on such earnings. We are able to make a reasonable estimate of the Transition Tax and because we have estimated an E&P deficit, we have not recorded a Transition Tax. We are continuing to gather additional information to more precisely compute final E&P, including the computation of 2017 current year E&P which we will finalize with the 2017 tax return.

Leases & Debt Obligations (Tabl

Leases & Debt Obligations (Tables)	12 Months Ended
	Dec. 31, 2017
Lease Obligations [Abstract]
Operating Leases of Lessee Disclosure [Table Text Block]	Operating leases Future minimum payments required under operating leases that have initial or remaining noncancellable lease terms in excess of one year at December 31, 2017 are as follows (in thousands): Fiscal Year Ending December 31, Amount 2018 $ 6,814 2019 $ 5,100 2020 $ 3,553 2021 $ 2,741 2022 $ 2,258 Thereafter $ 3,337 Total rental expense for the years ended December 31, 2017 , 2016 and 2015 , was $10.5 million , $8.3 million and $13.5 million , respectively.

Leases & Debt Obligations Long-

Leases & Debt Obligations Long-Term Borrowings Obligations (Tables)	12 Months Ended
	Dec. 31, 2017
Lease Obligations [Abstract]
Schedule of Short-term Debt [Table Text Block]	Long-term borrowings Maturities of our long-term borrowings in the five years succeeding December 31, 2017 are as follows (in thousands): Fiscal year ending December 31, Amount 2018 $ 9,173 2019 $ — 2020 $ 290,184 2021 $ — 2022 $ — Thereafter $ —

Second Lien Term Loan Facilit98

Second Lien Term Loan Facility (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Instrument [Line Items]
Long-term Debt [Text Block]	The components of our revolving debt are comprised of separate revolving credit facilities in the following locations: (in thousands) December 31, 2017 December 31, 2016 United States $ 94,300 $ 9,800 Foreign 9,173 14,241 Total revolving debt $ 103,473 $ 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, August 9, 2017 and March 1, 2018, 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 20 ), (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 $30.1 million of charges for certain Renewable segment contracts for periods including the quarter ended September 30, 2017, up to $38.7 million of charges for certain Renewable segment contracts for periods including the quarter ended December 31, 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 and March 1, 2018 amendments, (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 $450.0 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 20 )), (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 , (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 ended March 31, 2018, limit to no more than $15.0 million any cumulative net income losses attributable to eight specified Vølund projects, (17) increase reporting obligations and require us to hire a third-party consultant and a chief implementation officer, (18) require us to pledge the equity of certain of our foreign subsidiaries to guarantee and provide collateral for our obligations under the United States credit facility, (19) require us to pay a deferred facility fee as more fully set forth in the March 1, 2018 Amendment, and (20) require us to sell at least $100 million of assets before March 31, 2019. 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 ended December 31, 2019. 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. The March 1, 2018 Amendment temporarily waived certain defaults and events of default under our United States credit facility that were breached on December 31, 2017 or that may occur in the future, with certain amendments effective immediately and other amendments effective upon the completion of the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering. If the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering do not occur by April 15, 2018 (subject to extension in certain cases), the temporary waiver will end. The temporary waiver will also end if certain other conditions specified in the March 1, 2018 Amendment occur. Upon any such termination of the waiver, our ability to borrow funds under the United States credit facility will terminate. After giving effect to the Amendments, loans outstanding under the Amended Credit Agreement bear interest at our option at either LIBOR rate plus 7.0% per annum or the Base Rate plus 6.0% per annum until we complete the Rights Offering and prepay the Second Lien Term Loan facility and thereafter at our option at either (1) the LIBOR rate plus 5.0% per annum during 2018, 6.0% per annum during 2019 and 7.0% per annum during 2020, or (2) the Base Rate plus 4.0% per annum during 2018, 5.0% per annum during 2019, and 6.0% per annum during 2020. The Base Rate is 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. Interest expense associated with our United States revolving credit facility loans for the year ended December 31, 2017 was $11.3 million , respectively. Included in interest expense was $6.3 million of non-cash amortization of direct financing costs for the year ended December 31, 2017. 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. After we complete the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering within the time period required by the March 1, 2018 Amendment, the maximum permitted senior debt leverage ratio as defined in the Amended Credit Agreement is: • 8.50 :1.0 for the quarter ended December 31, 2017, • 7.00 :1.0 for the quarter ending March 31, 2018, • 6.50 :1.0 for the quarters ending June 30, 2018 and September 30, 2018, • 4.75 :1.0 for the quarter ending December 31, 2018, • 3.00 :1.0 for the quarter ending March 31, 2019, • 2.75 :1.0 for the quarters ending June 30, 2019 and September 30, 2019 and • 2.50 :1.0 for the quarter ending December 31, 2019 and each quarter thereafter. After we complete the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering within the time period required by the March 1, 2018 Amendment, the minimum consolidated interest coverage ratio as defined in the Credit Agreement is: • 1.25 :1.0 for the quarter ended December 31, 2017, • 1.15 :1.0 for the quarter ending March 31, 2018, • 1.00 :1.0 for the quarter ending June 30, 2018, • 0.85 :1.0 for the quarter ending September 30, 2018, • 1.25 :1.0 for the quarter ending December 31, 2018, • 1.50 :1.0 for the quarter ending March 31, 2019 and • 2.00 :1.0 for the quarters ending June 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 December 31, 2017 , borrowings under the Amended Credit Agreement and foreign facilities consisted of $103.5 million at an effective interest rate of 6.89% . Usage under the Amended Credit Agreement consisted of $94.3 million of borrowings, $7.4 million of financial letters of credit and $123.7 million of performance letters of credit. After giving effect to the March 1, 2018 amendment, at December 31, 2017 , we had approximately $221.4 million available for borrowings or to meet letter of credit requirements primarily based on trailing 12 month EBITDA (as defined in the Amended Credit Agreement), and our leverage and interest coverage ratios (as defined in the Amended Credit Agreement) were 2.59 and 2.50 , respectively. We expect to be closest to the minimum financial covenant thresholds at September 30, 2018. Foreign revolving credit facilities Outside of the United States, we have revolving credit facilities in Turkey and India that are used to provide working capital to our operations in each country. These foreign revolving credit facilities allow us to borrow up to $9.2 million in aggregate and each have a one year term. At December 31, 2017 , we had $9.2 million in borrowings outstanding under these foreign revolving credit facilities at an effective weighted-average interest rate of 6.07% . Subsequent to December 31, 2017, the foreign facilities were repaid and extinguished. Letters of credit, bank guarantees and surety bonds Certain subsidiaries primarily outside of the United States have credit arrangements with various commercial banks and other financial institutions for the issuance of letters of credit and bank guarantees in association 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 December 31, 2017 and 2016 was $269.1 million and $255.2 million , respectively. The aggregate value of all such letters of credit and bank guarantees that are partially secured by the United States revolving credit facility as of December 31, 2017 was $114.2 million . The aggregate value of the letters of credit provided by the Company's United States revolving credit facility in support of letters of credit outside of the United States was $40.4 million as of December 31, 2017 . We have posted surety bonds to support contractual obligations to customers relating to certain contracts. 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 contract 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 December 31, 2017 , bonds issued and outstanding under these arrangements in support of contracts totaled approximately $378.8 million . Interest expense associated with our second lien credit agreement is comprised of the following: (in thousands) Coupon Interest Accretion of debt discount and amortization of financing costs Total Interest Expense For the three months ended September 30, 2017 $2,554 $1,095 $3,649 For the three months ended December 31, 2017 $4,657 $2,131 $6,788 Forecasted for the year ending December 31, 2018 $20,266 $9,838 $30,104 The carrying value of the second lien term loan facility at December 31, 2017 was as follows (in thousands): Face value Unamortized debt discount and direct financing costs Net carrying value $195,884 $35,743 $160,141

Second Lien Term Loan Facilit99

Second Lien Term Loan Facility Interest Expense (Tables)	12 Months Ended
	Dec. 31, 2017
Interest Expense [Abstract]
Long-term Debt [Text Block]	The components of our revolving debt are comprised of separate revolving credit facilities in the following locations: (in thousands) December 31, 2017 December 31, 2016 United States $ 94,300 $ 9,800 Foreign 9,173 14,241 Total revolving debt $ 103,473 $ 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, August 9, 2017 and March 1, 2018, 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 20 ), (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 $30.1 million of charges for certain Renewable segment contracts for periods including the quarter ended September 30, 2017, up to $38.7 million of charges for certain Renewable segment contracts for periods including the quarter ended December 31, 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 and March 1, 2018 amendments, (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 $450.0 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 20 )), (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 , (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 ended March 31, 2018, limit to no more than $15.0 million any cumulative net income losses attributable to eight specified Vølund projects, (17) increase reporting obligations and require us to hire a third-party consultant and a chief implementation officer, (18) require us to pledge the equity of certain of our foreign subsidiaries to guarantee and provide collateral for our obligations under the United States credit facility, (19) require us to pay a deferred facility fee as more fully set forth in the March 1, 2018 Amendment, and (20) require us to sell at least $100 million of assets before March 31, 2019. 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 ended December 31, 2019. 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. The March 1, 2018 Amendment temporarily waived certain defaults and events of default under our United States credit facility that were breached on December 31, 2017 or that may occur in the future, with certain amendments effective immediately and other amendments effective upon the completion of the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering. If the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering do not occur by April 15, 2018 (subject to extension in certain cases), the temporary waiver will end. The temporary waiver will also end if certain other conditions specified in the March 1, 2018 Amendment occur. Upon any such termination of the waiver, our ability to borrow funds under the United States credit facility will terminate. After giving effect to the Amendments, loans outstanding under the Amended Credit Agreement bear interest at our option at either LIBOR rate plus 7.0% per annum or the Base Rate plus 6.0% per annum until we complete the Rights Offering and prepay the Second Lien Term Loan facility and thereafter at our option at either (1) the LIBOR rate plus 5.0% per annum during 2018, 6.0% per annum during 2019 and 7.0% per annum during 2020, or (2) the Base Rate plus 4.0% per annum during 2018, 5.0% per annum during 2019, and 6.0% per annum during 2020. The Base Rate is 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. Interest expense associated with our United States revolving credit facility loans for the year ended December 31, 2017 was $11.3 million , respectively. Included in interest expense was $6.3 million of non-cash amortization of direct financing costs for the year ended December 31, 2017. 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. After we complete the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering within the time period required by the March 1, 2018 Amendment, the maximum permitted senior debt leverage ratio as defined in the Amended Credit Agreement is: • 8.50 :1.0 for the quarter ended December 31, 2017, • 7.00 :1.0 for the quarter ending March 31, 2018, • 6.50 :1.0 for the quarters ending June 30, 2018 and September 30, 2018, • 4.75 :1.0 for the quarter ending December 31, 2018, • 3.00 :1.0 for the quarter ending March 31, 2019, • 2.75 :1.0 for the quarters ending June 30, 2019 and September 30, 2019 and • 2.50 :1.0 for the quarter ending December 31, 2019 and each quarter thereafter. After we complete the Rights Offering and the repayment of the outstanding balance of our Second Lien Notes Offering within the time period required by the March 1, 2018 Amendment, the minimum consolidated interest coverage ratio as defined in the Credit Agreement is: • 1.25 :1.0 for the quarter ended December 31, 2017, • 1.15 :1.0 for the quarter ending March 31, 2018, • 1.00 :1.0 for the quarter ending June 30, 2018, • 0.85 :1.0 for the quarter ending September 30, 2018, • 1.25 :1.0 for the quarter ending December 31, 2018, • 1.50 :1.0 for the quarter ending March 31, 2019 and • 2.00 :1.0 for the quarters ending June 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 December 31, 2017 , borrowings under the Amended Credit Agreement and foreign facilities consisted of $103.5 million at an effective interest rate of 6.89% . Usage under the Amended Credit Agreement consisted of $94.3 million of borrowings, $7.4 million of financial letters of credit and $123.7 million of performance letters of credit. After giving effect to the March 1, 2018 amendment, at December 31, 2017 , we had approximately $221.4 million available for borrowings or to meet letter of credit requirements primarily based on trailing 12 month EBITDA (as defined in the Amended Credit Agreement), and our leverage and interest coverage ratios (as defined in the Amended Credit Agreement) were 2.59 and 2.50 , respectively. We expect to be closest to the minimum financial covenant thresholds at September 30, 2018. Foreign revolving credit facilities Outside of the United States, we have revolving credit facilities in Turkey and India that are used to provide working capital to our operations in each country. These foreign revolving credit facilities allow us to borrow up to $9.2 million in aggregate and each have a one year term. At December 31, 2017 , we had $9.2 million in borrowings outstanding under these foreign revolving credit facilities at an effective weighted-average interest rate of 6.07% . Subsequent to December 31, 2017, the foreign facilities were repaid and extinguished. Letters of credit, bank guarantees and surety bonds Certain subsidiaries primarily outside of the United States have credit arrangements with various commercial banks and other financial institutions for the issuance of letters of credit and bank guarantees in association 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 December 31, 2017 and 2016 was $269.1 million and $255.2 million , respectively. The aggregate value of all such letters of credit and bank guarantees that are partially secured by the United States revolving credit facility as of December 31, 2017 was $114.2 million . The aggregate value of the letters of credit provided by the Company's United States revolving credit facility in support of letters of credit outside of the United States was $40.4 million as of December 31, 2017 . We have posted surety bonds to support contractual obligations to customers relating to certain contracts. 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 contract 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 December 31, 2017 , bonds issued and outstanding under these arrangements in support of contracts totaled approximately $378.8 million . Interest expense associated with our second lien credit agreement is comprised of the following: (in thousands) Coupon Interest Accretion of debt discount and amortization of financing costs Total Interest Expense For the three months ended September 30, 2017 $2,554 $1,095 $3,649 For the three months ended December 31, 2017 $4,657 $2,131 $6,788 Forecasted for the year ending December 31, 2018 $20,266 $9,838 $30,104 The carrying value of the second lien term loan facility at December 31, 2017 was as follows (in thousands): Face value Unamortized debt discount and direct financing costs Net carrying value $195,884 $35,743 $160,141

Significant Accounting Polic100

Significant Accounting Policies Research and Development (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Research and Development [Abstract]
Research and development costs									$ 9,400	$ 10,400	$ 16,500
Revenues	$ 408,099	$ 408,703	$ 349,829	$ 391,104	$ 379,984	$ 410,955	$ 383,208	$ 404,116	$ 1,557,735	$ 1,578,263	1,757,295
(Gain) Loss on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property											$ 14,600

Significant Accounting Polic101

Significant Accounting Policies Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Inventories [Abstract]
Percentage of LIFO Inventory	16.00%	18.00%
Inventory, LIFO Reserve	$ 7	$ 7

Significant Accounting Polic102

Significant Accounting Policies Property, Plant and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Inventories [Abstract]
Depreciation	$ 21.9	$ 19.7	$ 23.5

Significant Accounting Polic103

Significant Accounting Policies Self Insurance (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Inventories [Abstract]
Self Insurance Reserve	$ 23.1	$ 24.1

Significant Accounting Polic104

Significant Accounting Policies Foreign Currency Translation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Foreign Currency Translation [Abstract]
Foreign Currency Transaction Gain (Loss), before Tax	$ 2.9	$ (5.4)	$ (0.1)

Significant Accounting Polic105

Significant Accounting Policies Trade accounts receivable and allowance for doubtful accounts (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for Doubtful Accounts Receivable	$ 11	$ 9.4

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Excluded shares from the WAS to calculated diluted EPS as company was in a net loss position	$ 0.4	$ 0.5
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2	3.4	1.3

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								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income (loss) from continuing operations									$ (379,824)	$ (115,649)	$ 16,338
Income (loss) from discontinued operations, net of tax									0	0	2,803
Net income (loss) attributable to stockholders	$ (107,478)	$ (114,302)	$ (150,999)	$ (7,045)	$ (71,560)	$ 8,894	$ (63,490)	$ 10,507	(379,824)	(115,649)	$ 19,141
Excluded shares from the WAS to calculated diluted EPS as company was in a net loss position									$ 400	$ 500
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount									2,000	3,400	1,300
Effect of dilutive securities:
Weighted average shares used to calculate basic earnings per share									46,935	50,129	53,487
Dilutive effect of stock options, restricted stock and performance shares									0	0	222
Weighted average shares used to calculate diluted earnings per share									46,935	50,129	53,709
Basic earnings per common share:
Basic earnings (loss) per share from continuing operations	$ (2.44)	$ (2.48)	$ (3.09)	$ (0.14)	$ (1.47)	$ 0.18	$ (1.25)	$ 0.20	$ (8.09)	$ (2.31)	$ 0.31
Basic earnings (loss) per share from Discontinued operations									0	0	0.05
Basic earnings (loss) per share									(8.09)	(2.31)	0.36
Basic earnings (loss) per share - discontinued operations
Diluted earnings (loss) per share from Continuing operations	$ (2.44)	$ (2.48)	$ (3.09)	$ (0.14)	$ (1.47)	$ 0.18	$ (1.25)	$ 0.20	(8.09)	(2.31)	0.30
Diluted earnings (loss) per share from discontinued operations									0	0	0.06
Diluted earnings (loss) per share									$ (8.09)	$ (2.31)	$ 0.36

Segment Reporting Additional In

Segment Reporting Additional Information (Detail) (Details)	12 Months Ended
	Dec. 31, 2017segment
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]
Number of Reportable Segments	3

Segment Reporting Schedule o109

Segment Reporting Schedule of Operating Results by Segment (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Industrial [Abstract]
Eliminations									$ (8,316)	$ (6,500)	$ 0
Revenues	$ 408,099	$ 408,703	$ 349,829	$ 391,104	$ 379,984	$ 410,955	$ 383,208	$ 404,116	1,557,735	1,578,263	1,757,295
Power [Member]
Power [Abstract]
Retrofits & continuous emissions monitoring systems									306,758	392,854	427,378
New build utility and environmental									155,886	292,302	403,981
Aftermarket parts and field engineering services									277,129	292,535	304,923
Industrial steam generation									123,127	107,267	219,379
Eliminations (Power)									(41,838)	(102,980)	(120,664)
Industrial [Abstract]
Revenues									821,062	981,978	1,234,997
Renewable [Domain] [Domain]
Renewable [Abstract]
Renewable new build and services									282,228	284,684	277,326
Operations and maintenance									64,970	65,814	63,437
Eliminations (Renewable)									0	(1,326)	(2,160)
Industrial [Abstract]
Revenues									347,198	349,172	338,603
Industrial [Domain]
Industrial [Abstract]
Industrial aftermarket parts and services									117,970	81,690	61,350
Environmental solutions									138,722	74,726	90,343
Cooling systems									126,683	73,797	0
Engineered products									14,416	23,400	32,002
Revenues									$ 397,791	$ 253,613	$ 183,695

Segment Reporting Schedule o110

Segment Reporting Schedule of Gross Profit (Loss) by Segment (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
GROSS PROFIT (LOSS)
Gross profit (loss)	$ 45,513	$ 47,287	$ (55,822)	$ 62,900	$ (848)	$ 73,757	$ 26,052	$ 80,156	$ 99,878	$ 179,117	$ 308,157
SG&A less pension MTM adjustment									(255,545)	(240,166)	(240,296)
Goodwill impairment charges									(86,903)	0	0
Restructuring activities and spin-off transaction costs									(15,447)	(40,807)	(14,946)
Research and development costs									(9,412)	(10,406)	(16,543)
Mark to market gain (loss) included in SG&A									(8,696)	24,110	40,210
Equity in Income of Investees									8,326	16,440	(242)
TBWES other than temporary impairment									(18,193)	0	0
Gains (losses) on asset disposals									(15)	32	(14,597)
Operating income (loss)	$ (23,373)	$ (104,748)	$ (144,646)	$ (8,798)	$ (58,587)	$ 11,133	$ (72,585)	$ 17,266	(281,565)	(102,773)	21,861
Power [Member]
GROSS PROFIT (LOSS)
Gross profit (loss)									191,999	233,550	247,632
Goodwill impairment charges									0
Renewable [Domain] [Domain]
GROSS PROFIT (LOSS)
Gross profit (loss)									(128,204)	(68,109)	57,682
Goodwill impairment charges									49,965
Industrial [Domain]
GROSS PROFIT (LOSS)
Gross profit (loss)									41,383	50,726	54,826
Goodwill impairment charges									36,938
Cost of operations
GROSS PROFIT (LOSS)
Mark to market gain (loss) included in SG&A									8,972	(21,208)	(44,307)
Cost of operations | Intangible Asset Amortization [Member]
GROSS PROFIT (LOSS)
Intangible amortization expense included in cost of operations									(14,272)	(15,842)	(7,676)
Cost of operations | Mark to Market Adjustments [Member]
GROSS PROFIT (LOSS)
Mark to market gain (loss) included in SG&A									(8,972)
Cost of operations | Operating Segments [Member] | Mark to Market Adjustments [Member]
GROSS PROFIT (LOSS)
Mark to market gain (loss) included in SG&A										21,208	44,307
Selling, General and Administrative Expenses
GROSS PROFIT (LOSS)
Intangible amortization expense included in cost of operations									(3,980)	(4,081)	(3,769)
Mark to market gain (loss) included in SG&A									(274)	$ (2,902)	4,097
Thermax (TBWES) [Domain]
GROSS PROFIT (LOSS)
TBWES other than temporary impairment									$ (18,200)		$ 0

Segment Reporting Depreciati111

Segment Reporting Depreciation and Amortization (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Depreciation and amortization	$ 40,138	$ 39,583	$ 34,932
Operating Segments [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization	32,723	33,015	31,444
Operating Segments [Member] | Power [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization	9,222	11,231	18,532
Operating Segments [Member] | Renewable [Domain] [Domain]
Segment Reporting Information [Line Items]
Depreciation and amortization	3,208	2,711	2,567
Operating Segments [Member] | Industrial [Domain]
Segment Reporting Information [Line Items]
Depreciation and amortization	20,293	19,073	10,345
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization	$ 7,415	$ 6,568	$ 3,488

Segment Reporting Revenue by112

Segment Reporting Revenue by Country (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues [Abstract]
United States									$ 757,159	$ 851,955	$ 1,034,653
United Kingdom									194,456	201,221	126,285
Canada									108,045	74,629	134,276
Denmark									82,843	54,722	116,064
China									54,883	33,898	41,921
Egypt									43,148	35,878	0
South Korea									41,217	44,660	4,358
Sweden									39,891	24,809	18,302
Germany									28,333	29,559	19,233
Vietnam									15,771	55,265	46,803
Dominican Republic									15,144	21,366	82,916
Saudi Arabia									13,978	2,408	4,220
South Africa									12,453	4,097	4,486
Italy									11,663	7,862	4,671
Netherlands									8,989	3,348	4,651
Finland									8,713	5,756	6,113
Bolivia									8,694	0	0
Oman									7,683	0	0
Indonesia									6,909	6,723	1,730
Nigeria									6,766	0	0
India									6,441	6,856	13,108
Aggregate of all other countries, each with less than $5 million in revenues									84,556	113,251	93,505
Revenues	$ 408,099	$ 408,703	$ 349,829	$ 391,104	$ 379,984	$ 410,955	$ 383,208	$ 404,116	$ 1,557,735	$ 1,578,263	$ 1,757,295

Segment Reporting PP&E by Co113

Segment Reporting PP&E by Country (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	$ 141,931	$ 133,637	$ 145,717
UNITED STATES
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	79,681	75,368	88,840
MEXICO
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	26,503	22,594	24,643
CHINA
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	13,373	13,460	13,956
UNITED KINGDOM
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	6,604	6,337	8,070
DENMARK
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	7,953	6,749	6,265
All Other Geographic Areas [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	$ 7,817	$ 9,129	$ 3,943

Restructuring Activities and114

Restructuring Activities and Spin Transaction Costs Restructuring liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period	$ 2,253	$ 740
Restructuring expense	13,923	21,939
Payments	(13,857)	(20,426)
Balance at December 31	2,319	2,253
Impaired Long-Lived Assets Held and Used, Asset Name [Domain]
Restructuring Cost and Reserve [Line Items]
Restructuring Costs and Asset Impairment Charges	$ (300)	$ 15,000

Restructuring Activities and115

Restructuring Activities and Spin Transaction Costs Spin-off transaction costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Disbursed accrued retention awards	$ 1.9
Spinoff [Member] | Selling, General and Administrative Expenses
Restructuring Cost and Reserve [Line Items]
Employee Benefits and Share-based Compensation	$ 1.2	$ 3.8

Contracts and Revenue Recogn116

Contracts and Revenue Recognition First European Renewable Project (Details) - USD ($)	3 Months Ended				12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Change in construction cost estimates	$ (34,700,000)	$ 30,100,000	$ (115,200,000)	$ (98,100,000)	$ (158,500,000)	$ (141,100,000)
Liquidated Damages Balance on European Renewable Loss Contracts					77,100,000	35,800,000
Periodic Changes in Liquidated Damages on European Renewable Loss Contracts	14,300,000			$ 35,800,000	41,300,000	35,800,000
First European renewable project [Member]
Percentage of completion on European renewable energy project					0.98	0.88
Change in construction cost estimates	$ (5,800,000)				$ (20,800,000)	(50,300,000)
Liquidated damages due to schedule delays					9,568
Accrued Liabilities [Member] | First European renewable project [Member]
Change in construction cost estimates					$ (1,600,000)	$ (6,400,000)

Contracts and Revenue Recogn117

Contracts and Revenue Recognition Second European Renewable Energy Project (Details) - USD ($)	3 Months Ended				12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Change in construction cost estimates	$ (34,700,000)	$ 30,100,000	$ (115,200,000)	$ (98,100,000)	$ (158,500,000)	$ (141,100,000)
Second European renewable project [Member] [Member]
Percentage of completion on European renewable energy project					0.81	0.67
Change in construction cost estimates	$ (12,400,000)				$ (47,800,000)	(28,100,000)
Liquidated damages due to schedule delays					20,057
Accrued Liabilities [Member] | Second European renewable project [Member] [Member]
Change in construction cost estimates					$ (12,800,000)	$ (5,100,000)

Contracts and Revenue Recogn118

Contracts and Revenue Recognition Third European Renewable Energy Project (Details) - USD ($)	3 Months Ended				12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Change in construction cost estimates	$ (34,700,000)	$ 30,100,000	$ (115,200,000)	$ (98,100,000)	$ (158,500,000)	$ (141,100,000)
Third European renewable project [Member] [Member] [Member]
Percentage of completion on European renewable energy project					0.98	0.82
Change in construction cost estimates	$ (3,000,000)				$ (10,200,000)	(30,100,000)
Liquidated damages due to schedule delays					7,072
Accrued Liabilities [Member] | Third European renewable project [Member] [Member] [Member]
Change in construction cost estimates					$ (700,000)	$ (3,900,000)

Contracts and Revenue Recogn119

Contracts and Revenue Recognition Fourth European Renewable Energy Project (Details) - USD ($)	3 Months Ended				12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Change in construction cost estimates	$ (34,700,000)	$ 30,100,000	$ (115,200,000)	$ (98,100,000)	$ (158,500,000)	$ (141,100,000)
Fourth European renewable project [Member]
Percentage of completion on European renewable energy project					0.85	0.61
Change in construction cost estimates	$ (8,600,000)				$ (26,000,000)	(16,400,000)
Liquidated damages due to schedule delays					13,732
Accrued Liabilities [Member] | Fourth European renewable project [Member]
Change in construction cost estimates					$ (4,700,000)	$ (1,600,000)

Contracts and Revenue Recogn120

Contracts and Revenue Recognition Fifth European Renewable Energy Project (Details) - USD ($)	3 Months Ended				12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Change in construction cost estimates	$ (34,700,000)	$ 30,100,000	$ (115,200,000)	$ (98,100,000)	$ (158,500,000)	$ (141,100,000)
Fifth European renewable project [Domain]
Percentage of completion on European renewable energy project					0.64
Change in construction cost estimates	$ (4,900,000)				(40,200,000)
Structural Steel Beam Costs					$ 42,300,000
Liquidated damages due to schedule delays					19,995
Accrued Liabilities [Member] | Fifth European Renewable project [Member]
Change in construction cost estimates					$ (14,300,000)

Contracts and Revenue Recogn121

Contracts and Revenue Recognition Sixth Renewable European Energy Project (Details) - USD ($)	3 Months Ended				12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Change in construction cost estimates	$ (34,700,000)	$ 30,100,000	$ (115,200,000)	$ (98,100,000)	$ (158,500,000)	$ (141,100,000)
Sixth European renewable project [Domain]
Percentage of completion on European renewable energy project					0.76
Change in construction cost estimates					$ (18,500,000)
Liquidated damages due to schedule delays					6,651
Accrued Liabilities [Member] | Sixth European renewable project [Domain]
Change in construction cost estimates					$ (2,500,000)

Contracts and Revenue Recogn122

Contracts and Revenue Recognition Change in Estimates on Long Term Contracts (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Change in construction cost estimates for specified loss contracts	$ (34,700)	$ 30,100	$ (115,200)	$ (98,100)	$ (158,500)	$ (141,100)
Periodic Changes in Liquidated Damages on European Renewable Loss Contracts	14,300			35,800	41,300	35,800
Liquidated Damages Balance on European Renewable Loss Contracts					77,100	35,800
Increases in estimates for percentage-of-completion contracts					21,638	42,368	$ 36,653
Decreases in estimates for percentage-of-completion contracts					(174,906)	(149,169)	(36,235)
Net changes in estimates for percentage of completion contracts					(153,268)	$ (106,801)	$ 418
Correction to estimate of project loss					1,000
Other renewable energy projects [Member]
Change in construction cost estimates for specified loss contracts				$ (14,200)	(2,500)
Power Output Bonus Opportunities	$ 4,000				$ 19,000
Liquidated damages due to schedule delays				8,989

Contracts and Revenue Recogn123

Contracts and Revenue Recognition Contracts in progress and Advance Billings on contracts (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred Revenue Arrangement [Line Items]
Cost incurred less cost of revenue recognized	$ 80,645	$ 96,210
Revenue recognized less billings to customer	80,575	69,800
Contracts in progress	161,220	166,010
Billings to customers less revenue recognized	177,953	199,480
Costs of revenue recognized less cost incurred	3,117	11,162
Advance billings on contracts	$ 181,070	$ 210,642

Contracts and Revenue Recogn124

Contracts and Revenue Recognition Retainage on contracts (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred Revenue Arrangement [Line Items]
Contract Receivable Retainage, Next Twelve Months	$ 14,572	$ 18,843
Contract Receivable, Due after Year One	6,112	4,583
Contract Receivable Retainage, Year Two	4,300
Contract Receivable Retainage, Year Three	1,600
Contract Receivable Retainage, Year Four	200
Contract Receivable Retainage	$ 20,684	$ 23,426

Equity Method Investments Equit

Equity Method Investments Equity Method Investees - Income Statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Summarized Financial Information, Revenue	$ 346,459	$ 488,101	$ 475,459
Equity Method Investment, Summarized Financial Information, Gross Profit (Loss)	32,682	76,986	69,021
Equity Method Investment, Summarized Financial Information, Income (Loss) before provision for income taxes	(10,626)	19,529	3,072
Equity Method Investment, Summarized Financial Information, Provision for Income Taxes	1,907	3,715	4,500
Equity Method Investment, Summarized Financial Information, Net Income (Loss)	$ (12,533)	$ 15,814	$ (1,428)

Equity Method Investments Eq126

Equity Method Investments Equity Method Investees - Balance Sheet (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Schedule of Equity Method Investments [Line Items]
Current assets	$ 322,956,000	$ 335,577,000
Noncurrent assets	137,081,000	126,958,000
Total assets	460,037,000	462,535,000
Current liabilities	342,178,000	231,150,000
Noncurrent liabilities	24,474,000	40,537,000
Owners' equity	93,385,000	190,848,000
Total liabilities and equity	460,037,000	462,535,000
Retained Earnings, Undistributed Earnings from Equity Method Investees	$ 7,900,000	$ 59,600,000

Equity Method Investments Accou

Equity Method Investments Accounts Receivable - Other (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Restructuring liabilities [Abstract]
Accounts Receivable, Related Parties, Current	$ 5,800,000	$ 8,700,000

Equity Method Investments Tr128

Equity Method Investments Transactions with Unconsolidated Affiliates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Sales to	$ 7,143	$ 17,220	$ 18,014
Purchases from	12,470	32,490	45,397
Dividends received	50,134	12,160	20,830
Capital contributions	0	26,256	7,424
BWBC Investment [Domain]
Schedule of Equity Method Investments [Line Items]
Dividends received	$ 48,093	$ 6,000	$ 18,200

Equity Method Investments Other

Equity Method Investments Other Than Temporary Impairment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Equity Method Investments and Joint Ventures [Abstract]
Investments in unconsolidated affiliates	$ 43,278	$ 98,682
TBWES other than temporary impairment	$ (18,193)	$ 0	$ 0

Equity Method Investments Re130

Equity Method Investments Reconciliation of Net Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Equity Method Investments and Joint Ventures [Abstract]
Equity income based on stated ownership percentages	$ 7,530	$ 7,898	$ (542)
Other than temporary impairment on Equity Method Investment	(18,193)	0	0
Gain on sale of our interest in HMA	0	8,300
All other adjustments due to amortization of basis differences, timing of GAAP adjustments and other adjustments	796	218	300
Equity in income of investees	$ (9,867)	$ 16,440	$ (242)

Equity Method Investments Babco

Equity Method Investments Babcock & Wilcox Beijing Company (BWBC) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Equity in income (loss) and impairment of investees	$ 3,513	$ 1,234	$ (15,232)	$ 618	$ 11,553	$ 2,827	$ (616)	$ 2,676	$ (9,867)	$ 16,440	$ (242)
Investments in unconsolidated affiliates	43,278				98,682				43,278	98,682
Proceeds from Divestiture of Interest in Joint Venture									0
Equity Method Investment, Realized Gain (Loss) on Disposal									0	8,300
BWBC Investment [Domain]
Schedule of Equity Method Investments [Line Items]
Equity in income (loss) and impairment of investees									6,100	4,500	$ 4,900
Investments in unconsolidated affiliates	$ 16,600				$ 55,500				16,600	$ 55,500
Proceeds from Divestiture of Interest in Joint Venture									21,000
Equity Method Investment, Realized Gain (Loss) on Disposal									$ 4,400

Equity Method Investments Therm

Equity Method Investments Thermax (TBWES) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Equity in income (loss) of investees	$ 3,513	$ 1,234	$ (15,232)	$ 618	$ 11,553	$ 2,827	$ (616)	$ 2,676	$ (9,867)	$ 16,440	$ (242)
TBWES other than temporary impairment									(18,193)	0	0
Investments in unconsolidated affiliates	43,278				98,682				43,278	98,682
Thermax (TBWES) [Domain]
Schedule of Equity Method Investments [Line Items]
Equity in income (loss) of investees									2,200	1,500	(8,200)
TBWES other than temporary impairment									(18,200)		$ 0
Investments in unconsolidated affiliates	$ 26,000				$ 40,600				$ 26,000	$ 40,600

Equity Method Investments Halle

Equity Method Investments Halley & Mellowes (HMA) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Proceeds from Divestiture of Interest in Joint Venture									$ 0
Equity Method Investment, Realized Gain (Loss) on Disposal									0	$ 8,300
Equity in income (loss) and impairment of investees	$ 3,513	$ 1,234	$ (15,232)	$ 618	$ 11,553	$ 2,827	$ (616)	$ 2,676	$ (9,867)	16,440	$ (242)
HMA [Domain]
Schedule of Equity Method Investments [Line Items]
Proceeds from Divestiture of Interest in Joint Venture										18,000	0
Equity Method Investment, Realized Gain (Loss) on Disposal										8,300
Equity in income (loss) and impairment of investees										$ 2,200	$ 3,100

Comprehensive Income Accumul134

Comprehensive Income Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ (36,482)	$ (18,853)	$ 10,374
Other comprehensive income (loss) before reclassifications	19,301	(14,749)	(18,650)
Amounts reclassified from AOCI to net income (loss)	(5,248)	(2,880)	965
Net current-period other comprehensive income	14,053	(17,629)	(17,685)
Balance at end of period	(36,482)	(18,853)	10,374	$ (22,429)
Currency translation gain (loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(43,987)	(19,493)	11,551
Other comprehensive income (loss) before reclassifications	16,150	(24,494)	(19,459)
Amounts reclassified from AOCI to net income (loss)	0	0	0
Net current-period other comprehensive income	16,150	(24,494)	(31,044)
Balance at end of period	(43,987)	(19,493)	11,551	(27,837)
Net unrealized gain (loss) on investments (net of tax)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(37)	(44)	(22)
Other comprehensive income (loss) before reclassifications	99	7	(49)
Amounts reclassified from AOCI to net income (loss)	(24)	0	27
Net current-period other comprehensive income	75	7	(22)
Balance at end of period	(37)	(44)	(22)	38
Net unrealized gain (loss) on derivative instruments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	802	1,786	(123)
Other comprehensive income (loss) before reclassifications	3,204	2,046	339
Amounts reclassified from AOCI to net income (loss)	(2,269)	(3,030)	1,133
Net current-period other comprehensive income	935	(984)	1,909
Balance at end of period	802	1,786	(123)	1,737
Net unrecognized gain (loss) related to benefit plans (net of tax)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	6,740	(1,102)	(1,032)
Other comprehensive income (loss) before reclassifications	(152)	7,692	519
Amounts reclassified from AOCI to net income (loss)	(2,955)	150	(195)
Net current-period other comprehensive income	(3,107)	7,842	(70)
Balance at end of period	$ 6,740	$ (1,102)	$ (1,032)	$ 3,633

Comprehensive Income Reclassifi

Comprehensive Income Reclassification out of Accumulated other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications									$ 19,301	$ (14,749)	$ (18,650)
Revenues	$ 408,099	$ 408,703	$ 349,829	$ 391,104	$ 379,984	$ 410,955	$ 383,208	$ 404,116	1,557,735	1,578,263	1,757,295
Other - net									(6,839)	(2,380)	64
Total before tax									(314,199)	(108,139)	20,205
Income tax expense									64,816	6,943	3,671
Income (loss) from continuing operations									(379,015)	(115,082)	16,534
Amounts reclassified from AOCI to net income (loss)									(5,248)	(2,880)	965
Other Comprehensive Income (Loss), Net Transfer From To Former Parent											(11,542)
Other Comprehensive Income (Loss), Net of Tax									14,053	(17,629)	(17,685)
Accumulated other comprehensive loss	(22,429)				(36,482)				(22,429)	(36,482)	(18,853)	$ 10,374
Currency translation gain (loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications									16,150	(24,494)	(19,459)
Amounts reclassified from AOCI to net income (loss)									0	0	0
Other Comprehensive Income (Loss), Net Transfer From To Former Parent											(11,585)
Other Comprehensive Income (Loss), Net of Tax									16,150	(24,494)	(31,044)
Accumulated other comprehensive loss	(27,837)				(43,987)				(27,837)	(43,987)	(19,493)	11,551
Net unrealized gain (loss) on investments (net of tax)
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications									99	7	(49)
Amounts reclassified from AOCI to net income (loss)									(24)	0	27
Other Comprehensive Income (Loss), Net Transfer From To Former Parent											0
Other Comprehensive Income (Loss), Net of Tax									75	7	(22)
Accumulated other comprehensive loss	38				(37)				38	(37)	(44)	(22)
Net unrealized gain (loss) on derivative instruments
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other comprehensive income (loss) before reclassifications									3,204	2,046	339
Amounts reclassified from AOCI to net income (loss)									(2,269)	(3,030)	1,133
Other Comprehensive Income (Loss), Net Transfer From To Former Parent											437
Other Comprehensive Income (Loss), Net of Tax									935	(984)	1,909
Accumulated other comprehensive loss	1,737				802				1,737	802	1,786	(123)
Net unrealized gain (loss) on derivative instruments | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Revenues									10,059	4,624	546
Cost of Goods Sold									(118)	195	155
Other - net									(7,438)	(1,221)	(24)
Total before tax									2,503	3,598	677
Income tax expense									234	568	149
Income (loss) from continuing operations									2,269	3,030	528
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									2,912	254	(1,475)
Income tax expense									(43)	404	(1,168)
Income (loss) from continuing operations									2,955	(150)	(307)
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									38	0	(42)
Income tax expense									14	0	(15)
Income (loss) from continuing operations									24	0	(27)
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									(152)	7,692	519
Amounts reclassified from AOCI to net income (loss)									(2,955)	150	(195)
Other Comprehensive Income (Loss), Net Transfer From To Former Parent											(394)
Other Comprehensive Income (Loss), Net of Tax									(3,107)	7,842	(70)
Accumulated other comprehensive loss	$ 3,633				$ 6,740				$ 3,633	$ 6,740	(1,102)	$ (1,032)
Including net transfers from parent [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Net of Tax											$ (29,227)

Cash and Cash Equivalents Restr

Cash and Cash Equivalents Restricted Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted Cash and Cash Equivalents	$ 25,980	$ 27,770
Reinsurance reserve requirements
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted Cash and Cash Equivalents	21,061	21,189
Restricted foreign accounts
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted Cash and Cash Equivalents	$ 4,919	$ 6,581

Cash and Cash Equivalents Unres

Cash and Cash Equivalents Unrestricted Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 56,667	$ 95,887	$ 365,192	$ 218,659
Held by foreign entities
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents, at Carrying Value	54,274	94,415
Held by United States entities
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 2,393	$ 1,472

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Inventories [Abstract]
Raw materials and supplies	$ 60,708	$ 61,630
Work in progress	7,867	6,803
Finished goods	13,587	17,374
Total inventories	$ 82,162	$ 85,807

INTANGIBLE ASSETS Definite-live

INTANGIBLE ASSETS Definite-lived Intangible Assets (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 147,218,000	$ 123,226,000
Finite-Lived Intangible Assets, Accumulated Amortization	71,743,000	(53,491,000)
Finite-Lived Intangible Assets, Net	75,475,000	69,735,000
Indefinite-Lived Trademarks	1,305,000	1,305,000
Indefinite-Lived Intangible Assets (Excluding Goodwill)	1,305,000	1,305,000
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	59,794,000	47,892,000
Finite-Lived Intangible Assets, Accumulated Amortization	(23,434,000)	(17,519,000)
Unpatented Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	20,160,000	18,461,000
Finite-Lived Intangible Assets, Accumulated Amortization	(5,013,000)	(2,864,000)
Technology
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	6,542,000	2,499,000
Finite-Lived Intangible Assets, Accumulated Amortization	(2,213,000)	(1,532,000)
Trade names / trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	22,951,000	18,774,000
Finite-Lived Intangible Assets, Accumulated Amortization	(5,097,000)	(3,826,000)
Backlog
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	30,160,000	28,170,000
Finite-Lived Intangible Assets, Accumulated Amortization	(28,695,000)	(21,776,000)
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	7,611,000	7,430,000
Finite-Lived Intangible Assets, Accumulated Amortization	$ (7,291,000)	$ (5,974,000)

INTANGIBLE ASSETS Carrying Amou

INTANGIBLE ASSETS Carrying Amount of Intangible Assets (Details) - USD ($) $ in Thousands	Jan. 11, 2017	Jul. 01, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Net (Including Goodwill)			$ 76,780	$ 71,039	$ 37,844
Finite-lived Intangible Assets Acquired	$ 19,500		19,500	55,438
Amortization of Intangible Assets			(18,252)	19,923
Finite Lived Intangible Assets, Foreign Currency Translation Gain (Loss)			$ 4,493	$ (2,320)
SPIG [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired		$ 55,164

INTANGIBLE ASSETS Estimated Fut

INTANGIBLE ASSETS Estimated Future Intangible Asset Amortization (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Twelve months ending December 31, 2018	$ 12,423
December 31, 2018	10,371
December 31, 2020	9,077
Twelve months ending December 31, 2021	8,817
December 31, 2021	7,244
Thereafter	27,543
SPIG [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 9,100	$ 13,300

Property, Plant and Equipmen142

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Land	$ 8,859	$ 6,348
Buildings and Improvements, Gross	122,369	114,322
Machinery and Equipment, Gross	217,791	189,489
Construction in Progress, Gross	6,486	22,378
Property, plant and equipment - gross	355,505	332,537
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	213,574	198,900
Property, Plant and Equipment, Net	$ 141,931	$ 133,637	$ 145,717

Supplemental Cash Flow Infor143

Supplemental Cash Flow Information Income taxes paid (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Income Taxes Paid, Net	$ (10,889)	$ 10,781	$ 15,008
US Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest Paid	4,909	425	0
Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Interest Paid	$ 7,044	$ 0	$ 0

Supplemental Cash Flow Infor144

Supplemental Cash Flow Information Accrued capital expenditures in accounts payable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accrued capital expenditures in accounts payable [Abstract]
Accrued capital expenditures in accounts payable	$ 1,383	$ 2,751	$ 568
Accretion Expense	$ 3,226	$ 0	$ 0

Goodwill Goodwill by Segment (D

Goodwill Goodwill by Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Goodwill	$ 204,398	$ 267,395	$ 201,069
Goodwill, Period Increase (Decrease)	14,413	69,862
Goodwill, Purchase Accounting Adjustments		2,539
Goodwill, Foreign Currency Translation Gain (Loss)		(6,075)
Goodwill impairment charges	(86,903)	0	0
Goodwill, Translation and Purchase Accounting Adjustments	9,493
Power [Member]
Goodwill [Line Items]
Goodwill	47,370	46,220	47,137
Goodwill, Period Increase (Decrease)	0	0
Goodwill, Purchase Accounting Adjustments		0
Goodwill, Foreign Currency Translation Gain (Loss)		(917)
Goodwill impairment charges	0
Goodwill, Translation and Purchase Accounting Adjustments	1,150
Industrial [Domain]
Goodwill [Line Items]
Goodwill	157,028	172,740	104,308
Goodwill, Period Increase (Decrease)	14,413	69,862
Goodwill, Purchase Accounting Adjustments		2,539
Goodwill, Foreign Currency Translation Gain (Loss)		(3,969)
Goodwill impairment charges	36,938
Goodwill, Translation and Purchase Accounting Adjustments	6,813
Renewable [Domain] [Domain]
Goodwill [Line Items]
Goodwill	0	48,435	$ 49,624
Goodwill, Period Increase (Decrease)	0	0
Goodwill, Purchase Accounting Adjustments		0
Goodwill, Foreign Currency Translation Gain (Loss)		$ (1,189)
Goodwill impairment charges	49,965
Goodwill, Translation and Purchase Accounting Adjustments	$ 1,530

Supplemental Cash Flow Infor146

Supplemental Cash Flow Information Income tax and interest payments on debt obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Income Taxes Paid, Net	$ (10,889)	$ 10,781	$ 15,008
US Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest payments on our second lien term loan facility	(4,909)	(425)	0
Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Interest payments on our second lien term loan facility	$ (7,044)	$ 0	$ 0

Goodwill Narrative (Details)

Goodwill Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jun. 30, 2017
Goodwill [Line Items]
Goodwill impairment charges	$ (86,903)	$ 0	$ 0
Goodwill	$ 204,398	267,395	201,069
Renewable [Domain] [Domain]
Goodwill [Line Items]
Discounted cash flows percentage	24.00%			15.00%
Goodwill impairment charges	$ 49,965
Goodwill, Impairment Loss, Net of Tax	48,900
Goodwill	$ 0	$ 48,435	$ 49,624

Supplemental Cash Flow Infor148

Supplemental Cash Flow Information Interest Expense (Details) - USD ($) $ in Thousands	Jul. 21, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest Expense, Borrowings		$ 13,283	$ 2,516	$ 1,207
Amortization of Deferred Loan Origination Fees, Net		9,496	1,244	1,131
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax		$ 16,150	$ (24,494)	(19,459)
Common Stock, Shares, Issued		48,871,997	48,698,385
Other interest expense		$ 3,526	$ 36	0
Total interest expense		26,305	3,796	2,338
US Revolving Credit Facility [Member]
Interest Expense, Borrowings		5,051	1,669	1,059
Amortization of Deferred Loan Origination Fees, Net		6,270	1,244	1,131
Second Lien Term Loan [Member]
Interest Expense, Borrowings		7,211	0	0
Amortization of Deferred Loan Origination Fees, Net		3,226	0	0
Foreign Revolving Credit Facility [Member]
Interest Expense, Borrowings		1,021	$ 847	$ 148
ARPA pre-judgment interest [Domain]
Litigation Settlement Interest	$ 4,100	$ 3,000

Goodwill Interim Step 1 Results

Goodwill Interim Step 1 Results (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Step 1 Percentage using income approach		50.00%
Goodwill impairment charges		$ (86,903,000)	$ 0	$ 0
Goodwill		$ 204,398,000	267,395,000	201,069,000
Renewable [Domain] [Domain]
Goodwill [Line Items]
Discounted cash flows percentage	15.00%	24.00%
Goodwill impairment charges		$ 49,965,000
Goodwill		0	48,435,000	49,624,000
Power [Member]
Goodwill [Line Items]
Goodwill impairment charges		0
Goodwill		$ 47,370,000	$ 46,220,000	47,137,000
SPIG Reporting Unit [Member]
Goodwill [Line Items]
Fair value exceeding carrying value	1.00%		5.00%
SPIG [Member]
Goodwill [Line Items]
Discounted cash flows percentage	13.00%	14.00%
Goodwill		$ 38,300,000
Industrial [Domain]
Goodwill [Line Items]
Goodwill impairment charges		36,938,000
Goodwill		$ 157,028,000	$ 172,740,000	$ 104,308,000
MEGTEC Reporting Unit [Member]
Goodwill [Line Items]
Fair value exceeding carrying value		12.00%
Goodwill		$ 104,308,000
Construction Reporting Unit [Member]
Goodwill [Line Items]
Fair value exceeding carrying value		98.00%
Goodwill		$ 8,879,000
Power Reporting Unit [Member] [Member]
Goodwill [Line Items]
Fair value exceeding carrying value		0.00%
Goodwill		$ 38,521,000
Universal Reporting Unit [Member]
Goodwill [Line Items]
Fair value exceeding carrying value		18.00%
Goodwill		$ 14,412,000
Revenue and EBITDA from guideline companies [Domain] | Minimum [Member]
Goodwill [Line Items]
Step 1 weighting using market approach		30.00%
Revenue and EBITDA from guideline companies [Domain] | Maximum [Member]
Goodwill [Line Items]
Step 1 weighting using market approach		40.00%
Revenue and EBITDA from recent similar business combinations [Domain] | Minimum [Member]
Goodwill [Line Items]
Step 1 weighting using market approach		20.00%
Revenue and EBITDA from recent similar business combinations [Domain] | Maximum [Member]
Goodwill [Line Items]
Step 1 weighting using market approach		10.00%

Warranty Warranty Expense (Deta

Warranty Warranty Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Income and Expenses [Abstract]
Standard and Extended Product Warranty Accrual	$ 39,020	$ 40,467	$ 39,847	$ 37,735
Standard and Extended Product Warranty Accrual, Increase for Warranties Issued	23,161	22,472	19,310
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	(13,887)	(10,855)	(982)
Standard and Extended Warranty Accrual, increase from Business Acquisitions	1,060	918	0
Standard and Extended Product Warranty Accrual, Period Increase (Decrease)	(14,110)	(11,089)	(15,215)
Standard and Extended Product Warranty Accrual, Foreign Currency Translation Gain (Loss)	$ 2,329	$ (826)	$ (1,001)

Warranty POWER Segment Warranty

Warranty POWER Segment Warranty Details (Details) - Power Reporting Unit [Member] [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reduction of Warranty Expense	$ 9,100	$ 4,400
Reduction of Warranty Accrual from Updated Rate		$ 2,100
Increase in Warranty Accrual from Industrial Steam Projects	$ 7,900

Pension Plans and Postretire152

Pension Plans and Postretirement Benefits Pension Plans and Postretirement Benefits - Obligations and funded status (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
	May 31, 2016	Mar. 31, 2017	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Curtailments	$ 1,800		$ 0		$ 28,375
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), before Tax				$ (2,912)	(254)	$ 1,042
Other Postretirement Defined Benefit Plan, Liabilities, Noncurrent				(256,390)	(301,259)
Defined Benefit Plan, Settlements, Benefit Obligation		$ 400	$ 0		28,763
Mark to market gain (loss) included in cost of operations				$ (8,696)	$ 24,110	40,210
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate				0.00%	2837500000.00%
Pension benefits
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Benefit Obligation				$ 1,254,802	$ 1,211,720	1,205,163
Defined Benefit Plan, Curtailments				0	266
Defined Benefit Plan, Service Cost				789	1,680	13,677
Defined Benefit Plan, Interest Cost				41,113	40,875	49,501
Defined Benefit Plan, Contributions by Plan Participants				0	0
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), before Tax				324	432
Other Postretirement Defined Benefit Plan, Liabilities, Noncurrent				0	0
Defined Benefit Plan, Settlements, Benefit Obligation				509	1,453
Mark to market gain (loss) included in cost of operations				8,191	(31,932)	(41,574)
Defined Benefit Plan, Plan Amendments				0	231
Defined Benefit Plan, Actuarial Gain (Loss)				73,403	41,957
Nonmonetary Transaction, Gain (Loss) Recognized on Transfer				0	3,641
Defined Benefit Plan, Foreign Currency Exchange Rate Gain (Loss)				6,222	(5,099)
Defined Benefit Plan, Benefits Paid				78,954	78,447
Defined Benefit Plan, Fair Value of Plan Assets				1,007,002	922,868	923,030
Defined Benefit Plan, Actual Return on Plan Assets				149,449	76,570
Defined Benefit Plan, Contributions by Employer				17,307	3,986
Defined Benefit Plan, Foreign Currency Exchange Rate Changes, Plan Assets				(3,668)	(5,015)
Defined Benefit Plan, Funded Status of Plan				(247,800)	(288,852)
Accrued Employee Benefits				1,930	1,099
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent				245,870	287,753
Prepaid Pension Costs				0	0
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Projected Benefit Obligation				1,254,802	1,183,345
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation				1,272,010	1,206,056
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Fair Value of Plan Assets				1,007,002	894,105
Other Postretirement Benefit Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Benefit Obligation				11,029	11,907	31,889
Defined Benefit Plan, Curtailments				0	0
Defined Benefit Plan, Service Cost				15	23	24
Defined Benefit Plan, Interest Cost				319	897	1,143
Defined Benefit Plan, Contributions by Plan Participants				219	574
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), before Tax				(7,792)	(10,801)
Other Postretirement Defined Benefit Plan, Liabilities, Noncurrent				(9,414)	(10,185)
Defined Benefit Plan, Settlements, Benefit Obligation				0	0
Mark to market gain (loss) included in cost of operations				$ (505)	$ (7,822)	(1,364)
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate				0.00%	0.00%
Defined Benefit Plan, Plan Amendments				$ 0	$ (10,801)
Defined Benefit Plan, Actuarial Gain (Loss)				(141)	(7,162)
Nonmonetary Transaction, Gain (Loss) Recognized on Transfer				0	0
Defined Benefit Plan, Foreign Currency Exchange Rate Gain (Loss)				126	50
Defined Benefit Plan, Benefits Paid				1,416	3,563
Defined Benefit Plan, Fair Value of Plan Assets				0	0	$ 0
Defined Benefit Plan, Actual Return on Plan Assets				0	0
Defined Benefit Plan, Contributions by Employer				1,197	2,989
Defined Benefit Plan, Foreign Currency Exchange Rate Changes, Plan Assets				0	0
Defined Benefit Plan, Funded Status of Plan				(11,029)	(11,907)
Accrued Employee Benefits				1,615	1,722
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent				0	0
Prepaid Pension Costs				0	0
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Projected Benefit Obligation				0	0
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation				11,029	11,907
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Fair Value of Plan Assets				0	0
Transferor's Continuing Involvement in Transferred Financial Assets, Transfer Description [Member] | Pension benefits
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assets Transferred to (from) Plan				0	2,744
Transferor's Continuing Involvement in Transferred Financial Assets, Transfer Description [Member] | Other Postretirement Benefit Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assets Transferred to (from) Plan				$ 0	$ 0

Pension Plans and Postretire153

Pension Plans and Postretirement Benefits - Components of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	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 We have historically provided defined benefit retirement benefits to domestic employees under the Retirement Plan for Employees of Babcock & Wilcox Commercial Operations (the "Company Plan"), a noncontributory plan. As of 2006, the Company Plan was closed to new salaried plan entrants. Effective December 31, 2015, benefit accruals for those salaried employees covered by, and continuing to accrue service and salary adjusted benefits under the Company Plan will cease. Furthermore, beginning on January 1, 2016, we began making service-based, cash contributions to a defined contribution plan for those employees impacted by the plan freeze. Effective January 1, 2012, a defined contribution component was adopted applicable to Babcock & Wilcox Canada, Ltd. (the "Canadian Plans"). Any employee with less than two years of continuous service as of December 31, 2011 was required to enroll in the defined contribution component of the Canadian Plans as of January 1, 2012 or upon the completion of 6 months of continuous service, whichever is later. These and future employees will not be eligible to enroll in the defined benefit component of the Canadian Plans. In 2014, benefit accruals under certain hourly Canadian pension plans were ceased with an effective date of January 1, 2015. As part of the spin-off transaction, we split the Canadian defined benefit plans from BWC, which was completed in 2017. We did not present these plans as multi-employer plans because our portion was separately identifiable and we were able to assess the assets, liabilities and periodic expense in the same manner as if it were a separate plan in each period. We do not provide retirement benefits to certain non-resident alien employees of foreign subsidiaries. Retirement benefits for salaried employees who accrue benefits in a defined benefit plan are based on final average compensation and years of service, while benefits for hourly paid employees are based on a flat benefit rate and years of service. Our funding policy is to fund the plans as recommended by the respective plan actuaries and in accordance with the Employee Retirement Income Security Act of 1974, as amended, or other applicable law. Funding provisions under the Pension Protection Act accelerate funding requirements to ensure full funding of benefits accrued. We make available other benefits which include postretirement health care and life insurance benefits to certain salaried and union retirees based on their union contracts, and on a limited basis, to future retirees. Obligations and funded status Pension Benefits Year Ended December 31, Other Postretirement Benefits Year Ended December 31, (in thousands) 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of period $ 1,211,720 $ 1,205,163 $ 11,907 $ 31,889 Service cost 789 1,680 15 23 Interest cost 41,113 40,875 319 897 Plan participants’ contributions — — 219 574 Curtailments — 266 — — Settlements 509 1,453 — — Amendments — 231 — (10,801 ) Actuarial loss (gain) 73,403 41,957 (141 ) (7,162 ) Loss (gain) due to transfer — 3,641 — — Foreign currency exchange rate changes 6,222 (5,099 ) 126 50 Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Benefit obligation at end of period $ 1,254,802 $ 1,211,720 $ 11,029 $ 11,907 Change in plan assets: Fair value of plan assets at beginning of period $ 922,868 $ 923,030 $ — $ — Actual return on plan assets 149,449 76,570 — — Employer contribution 17,307 3,986 1,197 2,989 Plan participants' contributions — — 219 574 Transfers — 2,744 — — Foreign currency exchange rate changes (3,668 ) (5,015 ) — — Benefits paid (78,954 ) (78,447 ) (1,416 ) (3,563 ) Fair value of plan assets at the end of period 1,007,002 922,868 — — Funded status $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amounts recognized in the balance sheet consist of: Accrued employee benefits $ (1,930 ) $ (1,099 ) $ (1,615 ) $ (1,722 ) Accumulated postretirement benefit obligation — — (9,414 ) (10,185 ) Pension liability (245,870 ) (287,753 ) — — Prepaid pension — — — — Accrued benefit liability, net $ (247,800 ) $ (288,852 ) $ (11,029 ) $ (11,907 ) Amount recognized in accumulated comprehensive income (before taxes): Prior service cost (credit) $ 324 $ 432 $ (7,792 ) $ (10,801 ) Supplemental information: Plans with accumulated benefit obligation in excess of plan assets Projected benefit obligation $ 1,254,802 $ 1,183,345 $ — $ — Accumulated benefit obligation $ 1,272,010 $ 1,206,056 $ 11,029 $ 11,907 Fair value of plan assets $ 1,007,002 $ 894,105 $ — $ — Plans with plan assets in excess of accumulated benefit obligation Projected benefit obligation $ — $ 28,375 $ — $ — Accumulated benefit obligation $ — $ 28,375 $ — $ — Fair value of plan assets $ — $ 28,763 $ — $ — Components of net periodic benefit cost (benefit) included in net income (loss) are as follows: Pension Benefits Other Benefits (in thousands) 2017 2016 2015 2017 2016 2015 Service cost $ 789 $ 1,680 $ 13,677 $ 15 $ 23 $ 24 Interest cost 41,113 40,875 49,501 319 897 1,143 Expected return on plan assets (59,409 ) (61,939 ) (68,709 ) — — — Amortization of prior service cost 103 250 307 (3,009 ) — — Recognized net actuarial loss (gain) (8,191 ) 31,932 41,574 (505 ) (7,822 ) (1,364 ) Net periodic benefit cost (benefit) $ (25,595 ) $ 12,798 $ 36,350 $ (3,180 ) $ (6,902 ) $ (197 ) 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 " Recognized net actuarial loss (gain)" in the table above. There were no significant plan settlements or interim mark to market adjustments after the first quarter of 2017. We terminated the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. The Retiree OPEB plan was originally established to provide secondary medical insurance coverage for retirees that had reached the age of 65, up to a lifetime maximum cost. The Retiree OPEB plan had no plan assets, no accumulated other comprehensive income balance and no active participants as of the termination date. In exchange for terminating the Retiree OPEB plan, the participants had the option to enroll in a third-party health care exchange, which B&W agreed to contribute up to $750 a year for each of the next three years (beginning in 2017), provided the plan participant had not yet reached their lifetime maximum under the terminated Retiree OPEB plan. Based on the number of participants who did not enroll in the new benefit plan, we recognized a settlement gain of $7.2 million on December 31, 2016. Based on the number of participants who did enroll in the new benefit plan, we recognized a curtailment gain of $10.8 million on December 31, 2016 for the actuarially determined difference in the liability for these participants in the Retiree OPEB plan and the new plan. The settlement gain is reported in the "Recognized net actuarial loss" in the table above, and the curtailment gain was deferred in accumulated other comprehensive income and $3.0 million was recognized in 2017, and we expect to recognize the remainder during the periods of 2018 through 2020. During 2016, we recorded adjustments to our benefit plan liabilities from pension curtailment and settlement events. Lump sum payments from our Canadian pension plan during 2016 resulted in interim pension plan settlement charges totaling $1.2 million in 2016. Also, in May 2016, the closure of our West Point, Mississippi manufacturing facility resulted in a $1.8 million curtailment charge in the Company Plan. These events also resulted in $27.5 million in interim MTM losses for these pension plans, the effects of which are reflected in the 2016 "Recognized net actuarial loss (gain)" in the table above along with a $1.4 million loss for the annual MTM adjustment of our pension plans at December 31, 2016 . Recognized net actuarial loss (gain) consists primarily of our reported actuarial loss (gain), curtailments and the difference between the actual return on plan assets and the expected return on plan assets. Total net mark to market adjustments for our pension and other postretirement benefit plans were (gains) losses of $(8.7) million , $24.1 million and $40.2 million in the years ended, December 31, 2017, 2016 and 2015, respectively. We have excluded the recognized net actuarial loss from our reportable segments and such amount has been reflected in Note 4 as the mark to market adjustment in the reconciliation of reportable segment income (loss) to consolidated operating losses. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210 Assumptions Pension Benefits Other Benefits 2017 2016 2017 2016 Weighted average assumptions used to determine net periodic benefit obligations at December 31: Discount rate 3.65% 4.13% 3.33% 3.66% Rate of compensation increase 0.10% 2.40% — — Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31: Discount rate 4.11% 4.25% 3.33% 3.66% Expected return on plan assets 6.64% 6.70% —% —% Rate of compensation increase 0.10% 2.40% —% —% The expected rate of return on plan assets is based on the long-term expected returns for the investment mix of assets currently in the portfolio. In setting this rate, we use a building-block approach. Historic real return trends for the various asset classes in the plan's portfolio are combined with anticipated future market conditions to estimate the real rate of return for each asset class. These rates are then adjusted for anticipated future inflation to determine estimated nominal rates of return for each asset class. The expected rate of return on plan assets is determined to be the weighted average of the nominal returns based on the weightings of the asset classes within the total asset portfolio. We use an expected return on plan assets assumption of 6.89% for the majority of our pension plan assets (approximately 93% of our total pension assets at December 31, 2017). 2016 Assumed health care cost trend rates at December 31 Health care cost trend rate assumed for next year 8.50 % Rates to which the cost trend rate is assumed to decline (ultimate trend rate) 4.50 % Year that the rate reaches ultimate trend rate 2024 During the year ended December 31, 2017, we did not utilize health care cost assumptions as a result of our termination of the Babcock & Wilcox Retiree Medical Plan (the "Retiree OPEB plan") effective December 31, 2016. Investment goals The overall investment strategy of the pension trusts is to achieve long-term growth of principal, while avoiding excessive risk and to minimize the probability of loss of principal over the long term. The specific investment goals that have been set for the pension trusts in the aggregate are (1) to ensure that plan liabilities are met when due and (2) to achieve an investment return on trust assets consistent with a reasonable level of risk. Allocations to each asset class for both domestic and foreign plans are reviewed periodically and rebalanced, if appropriate, to assure the continued relevance of the goals, objectives and strategies. The pension trusts for both our domestic and foreign plans employ a professional investment advisor and a number of professional investment managers whose individual benchmarks are, in the aggregate, consistent with the plans' overall investment objectives. The goals of each investment manager are (1) to meet (in the case of passive accounts) or exceed (for actively managed accounts) the benchmark selected and agreed upon by the manager and the trust and (2) to display an overall level of risk in its portfolio that is consistent with the risk associated with the agreed upon benchmark. The investment performance of total portfolios, as well as asset class components, is periodically measured against commonly accepted benchmarks, including the individual investment manager benchmarks. In evaluating investment manager performance, consideration is also given to personnel, strategy, research capabilities, organizational and business matters, adherence to discipline and other qualitative factors that may impact the ability to achieve desired investment results. Domestic plans: We sponsor the Company Plan, which is a domestic defined benefit plan. The assets of this plan are held by the Trustee in The Babcock & Wilcox Company Master Trust (the "Master Trust"). For the years ended December 31, 2017 and 2016, the investment return on domestic plan assets of the Master Trust (net of deductions for management fees) was approximately 17% and 9% , respectively. The following is a summary of the asset allocations for the Master Trust at December 31, 2017 and 2016 by asset category: 2017 2016 Asset Category: Fixed Income (excluding United States Government Securities) 33 % 32 % Commingled and Mutual Funds 41 % 38 % United States Government Securities 21 % 20 % Equity Securities 3 % 7 % Derivatives 1 % 1 % Other 1 % 2 % The target asset allocation for the domestic defined benefit plan is 55% fixed income and 45% equities. Foreign plans: We sponsor various plans through certain of our foreign subsidiaries. These plans are the Canadian Plans and the Diamond Power Specialty Limited Retirement Benefits Plan (the "Diamond United Kingdom Plan"). The combined weighted average asset allocations of these plans at December 31, 2017 and 2016 by asset category were as follows: 2017 2016 Asset Category: Equity Securities and Commingled Mutual Funds 41 % 44 % Fixed Income 58 % 55 % Other 1 % 1 % The target allocation for 2017 for the foreign plans, by asset class, is as follows: Canadian Plans Diamond UK Plan Asset Class: United States Equity 27 % 10 % Global Equity 23 % 12 % Fixed Income 50 % 78 % Fair value of plan assets See Note 23 for a detailed description of fair value measurements and the hierarchy established for valuation inputs. The following is a summary of total investments for our plans measured at fair value at December 31, 2017: (in thousands) 12/31/2017 Level 1 Level 2 Fixed income $ 352,484 $ — $ 352,484 Equities 33,525 33,525 — Commingled and mutual funds 413,166 — 413,166 United States government securities 193,249 193,249 — Cash and accrued items 14,578 12,585 1,993 Total pension and other postretirement benefit assets $ 1,007,002 $ 239,359 $ 767,643 The following is a summary of total investments for our plans measured at fair value at December 31, 2016: (in thousands) 12/31/2016 Level 1 Level 2 Fixed income $ 321,847 $ — $ 321,847 Equities 83,441 78,268 5,173 Commingled and mutual funds 349,348 4,609 344,739 United States government securities 156,599 156,599 — Cash and accrued items 11,633 9,394 2,239 Total pension and other postretirement benefit assets $ 922,868 $ 248,870 $ 673,998 Expected cash flows Domestic Plans Foreign Plans (in thousands) Pension Benefits 1 Other Benefits Pension Benefits 1 Other Benefits Expected employer contributions to trusts of defined benefit plans: 2018 $ 16,798 $ 1,400 $ 3,126 $ 167 Expected benefit payments: 2018 $ 71,881 $ 1,463 $ 3,003 $ 167 2019 72,537 1,342 3,095 167 2020 73,104 854 3,175 169 2021 73,331 802 3,252 163 2022 73,434 746 3,318 146 2023-2027 359,308 2,975 18,576 611 1 Pension benefit payments are made from their respective plan's trust. Defined contribution plans We provide benefits under The B&W Thrift Plan (the "Thrift Plan"). The Thrift Plan generally provides for matching employer contributions of 50% of participants' contributions up to 6% of compensation. These matching employer contributions are typically made in cash. We also provide service-based cash contributions under the Thrift Plan to employees not accruing benefits under our defined benefit plans. Amounts charged to expense for employer contributions under the Thrift Plan totaled approximately $14.4 million , $13.4 million and $8.9 million in the years ended December 31, 2017, 2016 and 2015, respectively. We also provide benefits under the MEGTEC Union Plan, a defined contribution plan. The total employer contribution expense for the Union plan was approximately $0.2 million , $0.3 million and $0.3 million in the years ended December 31, 2017, 2016 and 2015, respectively. Matching employer contributions are made in cash. We also provide benefits under the Universal Defined Contribution Plan (the "Universal Plan"). The total employer contribution expense for the Universal Plan was approximately $0.5 million in the year ended December 31, 2017. Matching employer contributions are made in cash. Effective December 31, 2016, we merged the MEGTEC Non-union Plan and SPIG 401(k) defined contribution plans into the Thrift Plan. For the MEGTEC Non-union Plan, amounts charged to expense for our contributions were approximately $1.1 million and $1.1 million in the years ended December 31, 2016 and 2015, respectively. Matching employer contributions were made in cash. The SPIG 401(k) plan contributions were also made in cash, and were not material to our consolidated financial statements in 2016. Also, our salaried Canadian employees are provided with a defined contribution plan. As of and in the periods following January 1, 2012, we made cash, service-based contributions under this arrangement. The amount charged to expense for employer contributions was approximately $0.3 million , $0.4 million and $0.1 million in the years ended December 31, 2017, 2016 and 2015, respectively. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. See Note 29 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. Multi-employer plans One of our subsidiaries in the Power segment contributes to various multi-employer plans. The plans generally provide defined benefits to substantially all unionized workers in this subsidiary. The following table summarizes our contributions to multi-employer plans for the years covered by this report: Pension Fund EIN/PIN Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date Of Collective Bargaining Agreement 2017 2016 2015 2017 2016 (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020/ 001 Yellow Yellow Yes $ 7.9 $ 17.8 $ 20.3 No Described All Other 2.0 3.2 4.6 $ 9.9 $ 21.0 $ 24.9 Our collective bargaining agreements with the Boilermaker-Blacksmith National Pension Trust (the "Boilermaker Plan") is under a National Maintenance Agreement platform which is evergreen in terms of expiration. However, the agreement allows for termination by either party with a 90-day written notice. Our contributions to the Boilermaker Plan constitute less than 5% of total contributions to the Boilermaker Plan. All other contributions expense for all periods included in this report represents multiple amounts to various plans that, individually, are deemed to be insignificant. The recognized net actuarial (gain) loss was recorded in our consolidated statements of operations in the following line items: (in thousands) 2017 2016 2015 Cost of operations $ (8,972 ) $ 21,208 $ 44,307 Selling, general and administrative expenses 274 2,902 (4,097 ) Other 2 — — Total $ (8,696 ) $ 24,110 $ 40,210
Mark to market gain (loss) included in cost of operations	$ (8,696)	$ 24,110	$ 40,210
Pension benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	789	1,680	13,677
Interest cost	(41,113)	(40,875)	(49,501)
Expected return on plan assets	(59,409)	(61,939)	(68,709)
Amortization of prior service cost	103	250	307
Mark to market gain (loss) included in cost of operations	8,191	(31,932)	(41,574)
Net periodic benefit cost (benefit)	(25,595)	12,798	36,350
Other benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	15	23	24
Interest cost	(319)	(897)	(1,143)
Expected return on plan assets	0	0	0
Amortization of prior service cost	(3,009)	0	0
Mark to market gain (loss) included in cost of operations	(505)	(7,822)	(1,364)
Net periodic benefit cost (benefit)	(3,180)	(6,902)	(197)
Cost of operations
Defined Benefit Plan Disclosure [Line Items]
Mark to market gain (loss) included in cost of operations	8,972	(21,208)	(44,307)
Cost of operations | Pension benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	804	1,703	13,701
Selling, General and Administrative Expenses
Defined Benefit Plan Disclosure [Line Items]
Mark to market gain (loss) included in cost of operations	(274)	(2,902)	4,097
Other-net
Defined Benefit Plan Disclosure [Line Items]
Mark to market gain (loss) included in cost of operations	(2)	0	0
Other Operating Income (Expense) [Member] | Pension benefits
Defined Benefit Plan Disclosure [Line Items]
Interest cost	(41,432)	(41,772)	(50,644)
Expected return on plan assets	(59,409)	(61,939)	(68,709)
Amortization of prior service cost	(2,906)	250	307
Mark to market gain (loss) included in cost of operations	$ 8,696	$ (24,110)	$ (40,210)

Pension Plans and Postretire154

Pension Plans and Postretirement Benefits - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), Net of Tax	$ (2,955)	$ 150	$ (195)
Mark to market gain (loss) included in cost of operations	(8,696)	24,110	40,210
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Mark to market gain (loss) included in cost of operations	$ 8,191	$ (31,932)	$ (41,574)

Pension Plans and Postretire155

Pension Plans and Postretirement Benefits Curtailments and Settlements (Details) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended					9 Months Ended	12 Months Ended
	Sep. 30, 2016	May 31, 2016	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2017	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				$ 400		$ 0				$ 28,763
Canada Q2 Remeasurement				700
Mark to market gain (loss) included in cost of operations									$ (8,696)	24,110	$ 40,210
Defined Benefit Plan, Settlements, Plan Assets	$ 1,200
Defined Benefit Plan, Curtailments		$ 1,800				$ 0				28,375
Defined Benefit Plan, MTM adjustment excluding curtailment and settlements			$ 9,800	$ (1,100)	$ 6,400		$ (30,000)	$ (500)		27,500
Defined Benefit Plan, MTM adjustment excluding curtailment and settlements - Commercial Ops										1,400
Q4 OPEB MTM gain Medical plan										7,200
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments										10,800
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), Net of Tax									(2,955)	150	(195)
Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Settlements, Benefit Obligation									509	1,453
Mark to market gain (loss) included in cost of operations									8,191	(31,932)	$ (41,574)
Defined Benefit Plan, Curtailments									$ 0	$ 266

Pension Plans and Postretire156

Pension Plans and Postretirement Benefits Assumptions (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets	93.00%		6.89%
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate Support, Methodology and Source Data		0.0365	0.0413
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase	2.40%	0.10%	2.40%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate		4.11%	4.25%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		6.64%	6.70%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase		0.10%	2.40%
Other Postretirement Benefit Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate Support, Methodology and Source Data		0.0333	0.0366
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase	0.00%	0.00%	0.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate		3.33%	3.66%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets		0.00%	0.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase		0.00%	0.00%

Pension Plans and Postretire157

Pension Plans and Postretirement Benefits Investment Goals (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Percentage of investment return on domestic plan assets	17.00%	9.00%
United States Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Canadian Plan - Asset Class	$ 0.27
Geographic Distribution, Domestic [Member]
Defined Benefit Plan Disclosure [Line Items]
Diamond UK Plan - Asset Class		$ 0.10
Global Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Canadian Plan - Asset Class	0.23
Diamond UK Plan - Asset Class		0.12
Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Canadian Plan - Asset Class	$ 0.50
Diamond UK Plan - Asset Class		$ 0.78

Pension Plans and Postretire158

Pension Plans and Postretirement Benefits Canadian Pension Plan Settlement (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Postemployment Benefits [Abstract]
Mark to market gain (loss) included in cost of operations			$ (8,696)	$ 24,110	$ 40,210
Defined Benefit Plan, Settlements, Benefit Obligation	$ 400	$ 0		$ 28,763
Canada Q2 Remeasurement	$ 700

Pension Plans and Postretire159

Pension Plans and Postretirement Benefits Recognized Net Actuarial Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment	$ (8,696)	$ 24,110	$ 40,210
Cost of operations
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment	8,972	(21,208)	(44,307)
Selling, General and Administrative Expenses
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment	(274)	(2,902)	4,097
Other-net
Defined Benefit Plan, Actuarial Gain (Loss), Mark to Market Adjustment	$ (2)	$ 0	$ 0

Pension Plans and Postretire160

Pension Plans and Postretirement Benefits Assumed Health Care Cost Trend (Details)	12 Months Ended
	Dec. 31, 2016
Postemployment Benefits [Abstract]
Defined Benefit Plan, Health Care Cost Trend Rate Assumed for Next Fiscal Year	8.50%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate	4.50%
Defined Benefit Plan, Year that Rate Reaches Ultimate Trend Rate	2,024

Pension Plans and Postretire161

Pension Plans and Postretirement Benefits Allocation of Plan Assets (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fixed Income Investments [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	33.00%	32.00%
Mutual Funds [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	41.00%	38.00%
US Government Agencies Debt Securities [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	21.00%	20.00%
Equity Securities [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	3.00%	7.00%
Partnership Interest [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	1.00%	1.00%
Derivative [Member]
Defined Benefit Plan, Actual Plan Asset Allocations	1.00%	2.00%
Equity Securities [Member]
Defined Benefit Plan, Target Allocation Percentage	0.45
Fixed Income Funds [Member]
Defined Benefit Plan, Target Allocation Percentage	0.55

Pension Plans and Postretire162

Pension Plans and Postretirement Benefits Foreign Plan - Allocation of Plan Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Equity Securities [Member]
Defined Benefit Plan, Investment Strategies, Investment Fund Category	0.41	0.44
Fixed Income Investments [Member]
Defined Benefit Plan, Investment Strategies, Investment Fund Category	0.58	0.55
Other Investments [Member]
Defined Benefit Plan, Investment Strategies, Investment Fund Category	0.01	0.01
United States Equity [Member]
Canadian Plan - Asset Class	$ 0.27
Geographic Distribution, Domestic [Member]
Diamond UK Plan - Asset Class		$ 0.10
Global Equity [Member]
Canadian Plan - Asset Class	0.23
Diamond UK Plan - Asset Class		0.12
Bonds [Member]
Canadian Plan - Asset Class	$ 0.50
Diamond UK Plan - Asset Class		$ 0.78

Pension Plans and Postretire163

Pension Plans and Postretirement Benefits Fair Value of Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fixed Income Funds [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	$ 352,484	$ 321,847
Equity Funds [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	33,525	83,441
Mutual Fund [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	413,166	349,348
US Treasury and Government [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	193,249	156,599
Cash and Cash Equivalents [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	14,578	11,633
Assets, Total [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	1,007,002	922,868
Fair Value, Inputs, Level 2 [Member] | Fixed Income Funds [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	352,484	321,847
Fair Value, Inputs, Level 2 [Member] | Equity Funds [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	0	5,173
Fair Value, Inputs, Level 2 [Member] | Mutual Fund [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	413,166	344,739
Fair Value, Inputs, Level 2 [Member] | US Treasury and Government [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	0	0
Fair Value, Inputs, Level 2 [Member] | Cash and Cash Equivalents [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	1,993	2,239
Fair Value, Inputs, Level 2 [Member] | Assets, Total [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	767,643	673,998
Fair Value, Inputs, Level 1 [Member] | Fixed Income Funds [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	0	0
Fair Value, Inputs, Level 1 [Member] | Equity Funds [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	33,525	78,268
Fair Value, Inputs, Level 1 [Member] | Mutual Fund [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	0	4,609
Fair Value, Inputs, Level 1 [Member] | US Treasury and Government [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	193,249	156,599
Fair Value, Inputs, Level 1 [Member] | Cash and Cash Equivalents [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	12,585	9,394
Fair Value, Inputs, Level 1 [Member] | Assets, Total [Member]
Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value	$ 239,359	$ 248,870

Pension Plans and Postretire164

Pension Plans and Postretirement Benefits Defined Contribution Plan (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
MEGTEC Union [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 0.2	$ 0.3	$ 0.3
Universal [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 0.5
Thrift [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	6.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 14.4	13.4	8.9
MEGTEC Non-union [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount		1.1	1.1
Canada Defined Contribution [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 0.3	$ 0.4	$ 0.1

Pension Plans and Postretire165

Pension Plans and Postretirement Benefits Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 16,798
Expected benefit payment 2018		$ 71,881
Expected benefit payment 2019		72,537
Expected benefit payment 2020		73,104
Expected benefit payment 2021		73,331
Expected benefit payment 2022				$ 73,434
Expected benefit payment 2022-2026			$ 359,308
United States - Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	1,400
Expected benefit payment 2018		1,463
Expected benefit payment 2019		1,342
Expected benefit payment 2020		854
Expected benefit payment 2021		802
Expected benefit payment 2022				$ 746
Expected benefit payment 2022-2026			2,975
Foreign - Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	3,126
Expected benefit payment 2018		3,003
Expected benefit payment 2019		3,095
Expected benefit payment 2020		3,175
Expected benefit payment 2021		3,252
Expected benefit payment 2022-2026		3,318	18,576
Foreign [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 167
Expected benefit payment 2018		167
Expected benefit payment 2019		167
Expected benefit payment 2020		169
Expected benefit payment 2021		163
Expected benefit payment 2022-2026		$ 146	$ 611

Pension Plans and Postretire166

Pension Plans and Postretirement Benefits Multi-Employer Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Multiemployer Plans [Line Items]
Multiemployer Plan, Period Contributions	$ 9,900	$ 21,000	$ 24,900
Boilermaker-Blacksmith National Pension Trust [Member]
Multiemployer Plans [Line Items]
Multiemployer Plan, Period Contributions	7,900	17,755	20,300
Other [Domain]
Multiemployer Plans [Line Items]
Multiemployer Plan, Period Contributions	$ 2,000	$ 3,161	$ 4,600

Contingencies - Additional Info

Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Loss Contingencies [Line Items]
Payments for Legal Settlements	$ 4,200
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties	$ (13,887)	$ (10,855)	$ (982)
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) - USD ($) $ in Thousands	Jul. 01, 2020	Jul. 01, 2019	Jul. 01, 2018	Jul. 21, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Loss Contingencies [Line Items]
ARPA post-judgment interest rate					1.00%
Payments for Legal Settlements					$ 4,200
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties					(13,887)	$ (10,855)	$ (982)
Standard Product Warranty Accrual, Increase for Warranties Issued						1,900
ARPA pre-judgment interest [Domain]
Loss Contingencies [Line Items]
Litigation Settlement Interest				$ 4,100	3,000
ARPA Trial [Member]
Loss Contingencies [Line Items]
Payments for Legal Settlements	$ 2,000	$ 2,500	$ 2,500		7,000
Discounted the liability					600
Reduction in accrual					1,600
Other Current Liabilities [Member]
Loss Contingencies [Line Items]
Litigation Settlement Interest					3,700
ARPA Trial [Member]
Loss Contingencies [Line Items]
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties						$ 2,300
ARPA Trial [Member] | Other Current Liabilities [Member]
Loss Contingencies [Line Items]
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties					2,500
ARPA Trial [Member] | Other Noncurrent Liabilities [Member]
Loss Contingencies [Line Items]
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties					$ 3,900

Derivative Financial Instrum169

Derivative Financial Instruments - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Net gains deferred on derivative financial instruments in accumulated other comprehensive income (loss)	$ 1,800,000	$ 800,000
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	$ 63,000,000

Derivative Financial Instrum170

Derivative Financial Instruments - Summary of Derivative Financial Instruments (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Derivatives, Fair Value [Line Items]
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred	$ 1,800,000	$ 800,000
Designated as Hedging Instrument | FX Forward Contracts | Accounts receivable-other
Derivatives, Fair Value [Line Items]
Asset Derivatives	1,088,000	3,805,000
Designated as Hedging Instrument | FX Forward Contracts | Other assets
Derivatives, Fair Value [Line Items]
Asset Derivatives	312,000	665,000
Designated as Hedging Instrument | FX Forward Contracts | Accounts payable
Derivatives, Fair Value [Line Items]
Derivative Liability	105,000	1,012,000
Derivatives Not Designated as Hedges | FX Forward Contracts | Accounts receivable-other
Derivatives, Fair Value [Line Items]
Asset Derivatives	7,000	105,000
Derivatives Not Designated as Hedges | FX Forward Contracts | Accounts payable
Derivatives, Fair Value [Line Items]
Derivative Liability	1,722,000	403,000
Derivatives Not Designated as Hedges | FX Forward Contracts | Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability	12,000	$ 7,000
Cash Flow Hedging | Designated as Hedging Instrument | FX Forward Contracts
Derivatives, Fair Value [Line Items]
Notional amount of foreign currency forward contracts	$ 63,000,000

Derivative Financial Instrum171

Derivative Financial Instruments - Schedule of Effect of Derivative Instruments on Statements of Financial Performance (Detail) - FX Forward Contracts - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	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	$ 3,346	$ 2,208
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	10,059	4,624
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	(118)	195
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	(7,438)	(1,221)
Portion of gain (loss) recognized in income that is excluded from effectiveness testing	(5,277)	4,518
Derivatives Not Designated as Hedges | Other-net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized in income	(3,436)	(872)
Other Accounts Receivable [Member] | Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Asset	1,088	3,805
Other Accounts Receivable [Member] | Derivatives Not Designated as Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Asset	7	105
Other Assets [Member] | Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Asset	312	665
Other Liabilities [Member] | Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability	0	213
Accounts Payable [Member] | Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability	105	1,012
Accounts Payable [Member] | Derivatives Not Designated as Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability	1,722	403
Other Liabilities [Member] | Derivatives Not Designated as Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability	$ 12	$ 7

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Available-for-Sale Securities Measured at Fair Value (Detail) - USD ($) $ in Thousands	Dec. 31, 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	$ 15,809	$ 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	1,895	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	2,398	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	1,331	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	4,447	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	5,738	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	10,185	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	4,447	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	5,738	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
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	5,624	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	1,895	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	2,398	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	1,331	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
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	$ (432)	$ 2,940

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 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	$ (432)	$ 2,940

Revolving Debt Schedule of Revo

Revolving Debt Schedule of Revolving Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Revolving debt	$ 103,473	$ 24,041
Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving debt	94,300	9,800
Foreign Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving debt	$ 9,173	$ 14,241

Revolving Debt United States Re

Revolving Debt United States Revolving Credit Facility (Details)

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

15 Months Ended

Aug. 07, 2017

Dec. 31, 2017USD ($)

Sep. 30, 2017USD ($)

Jun. 30, 2017USD ($)

Dec. 31, 2016USD ($)

Jun. 30, 2016

Dec. 31, 2018

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Dec. 31, 2015USD ($)

Sep. 30, 2018USD ($)

Jun. 30, 2015USD ($)

Debt Instrument [Line Items]

Letters of credit and bank guarantees partially covered by the US Credit Facility

$ 114,200,000

$ 114,200,000

Line of Credit Facility, Maximum Borrowing Capacity

221,400,000

221,400,000

Change in construction cost estimates

$ (34,700,000)

$ 30,100,000

$ (115,200,000)

$ (98,100,000)

(158,500,000)

$ (141,100,000)

Line of Credit Facility Possible Increase in Capacity Leverage Ratio

200.00%

Amortization of Deferred Loan Origination Fees, Net

$ 9,496,000

1,244,000

$ 1,131,000

Line of Credit Facility, Collateral Fees

0.015

Line of Credit Facility, Collateral Fees, Amount

$ 1,500,000

Ratio of Indebtedness to Net Capital

2.59

2.59

Interest Coverage Ratio

2.50

2.50

Capital Expenditure limit

$ 27,500,000

Revolving debt

$ 103,473,000

24,041,000

$ 103,473,000

24,041,000

Debt Instrument, Interest Rate, Effective Percentage

18.00%

6.90%

6.90%

Letters of Credit Outstanding, Amount

$ 40,400,000

$ 40,400,000

Maximum [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Covenant Terms

450

600

Minimum [Member]

Debt Instrument [Line Items]

Covenant terms, liquidity

$ 75,000,000

$ 75,000,000

Covenant description, sale of assets

$ 100,000,000

Quarter ended September 30, 2018 [Domain] | Minimum [Member]

Debt Instrument [Line Items]

Interest Coverage Ratio

0.85

0.85

Quarter ended December 31, 2018 [Domain]

Debt Instrument [Line Items]

Ratio of Indebtedness to Net Capital

4.75

4.75

Quarter ended December 31, 2018 [Domain] | Minimum [Member]

Debt Instrument [Line Items]

Interest Coverage Ratio

1.25

1.25

Quarter ended March 31, 2019 [Domain]

Debt Instrument [Line Items]

Ratio of Indebtedness to Net Capital

3

3

Quarter ended March 31, 2019 [Domain] | Minimum [Member]

Debt Instrument [Line Items]

Interest Coverage Ratio

1.50

1.50

Quarter ended December 31, 2017 [Domain]

Debt Instrument [Line Items]

Change in construction cost estimates

$ 38,700,000

Ratio of Indebtedness to Net Capital

8.50

8.50

Quarter ended December 31, 2017 [Domain] | Minimum [Member]

Debt Instrument [Line Items]

Interest Coverage Ratio

1.25

1.25

Quarter ended March 31, 2018 [Domain]

Debt Instrument [Line Items]

Ratio of Indebtedness to Net Capital

7

7

Quarter ended March 31, 2018 [Domain] | Minimum [Member]

Debt Instrument [Line Items]

Interest Coverage Ratio

1.15

1.15

Quarter ended June 30, 2018 [Domain] | Minimum [Member]

Debt Instrument [Line Items]

Interest Coverage Ratio

1

1

Quarters ended June 30, 2018 and September 30, 2018 [Domain]

Debt Instrument [Line Items]

Ratio of Indebtedness to Net Capital

6.50

6.50

Quarters ending June 30 and September 30, 2019 [Domain]

Debt Instrument [Line Items]

Ratio of Indebtedness to Net Capital

2.75

2.75

Quarter ended December 31, 2019 and each quarter thereafter [Domain]

Debt Instrument [Line Items]

Ratio of Indebtedness to Net Capital

2.50

2.50

Quarters ended September 30, 2019 and thereafter [Domain]

Debt Instrument [Line Items]

Change in construction cost estimates

$ 4,000,000

Quarters ended June 30, 2019 and thereafter [Domain] | Minimum [Member]

Debt Instrument [Line Items]

Interest Coverage Ratio

2

2

Senior Secured Revolving Credit Facility [Member]

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

Revolving debt

$ 94,300,000

$ 9,800,000

$ 94,300,000

9,800,000

Senior Secured Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

1.00%

Senior Secured Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Twelve months ended December 31, 2018 [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

5.00%

Senior Secured Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | March 1 through September 1, 2018 [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

7.00%

Senior Secured Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Twelve months ended December 31, 2019 [Member] [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

6.00%

Senior Secured Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Twelve months ended December 31, 2020 [Member] [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

7.00%

Senior Secured Revolving Credit Facility [Member] | Base Rate [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

0.50%

Senior Secured Revolving Credit Facility [Member] | Base Rate [Member] | Twelve months ended December 31, 2018 [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

4.00%

Senior Secured Revolving Credit Facility [Member] | Base Rate [Member] | March 1 through September 1, 2018 [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

6.00%

Senior Secured Revolving Credit Facility [Member] | Base Rate [Member] | Twelve months ended December 31, 2019 [Member] [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

5.00%

Senior Secured Revolving Credit Facility [Member] | Base Rate [Member] | Twelve months ended December 31, 2020 [Member] [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

6.00%

Financial Letter of Credit outstanding [Domain]

Debt Instrument [Line Items]

Line of Credit Facility, Collateral Fees

0.025

US Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Amortization of Deferred Loan Origination Fees, Net

$ 6,270,000

$ 1,244,000

$ 1,131,000

Credit Facility [Domain] | Senior Secured Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Interest Expense, Debt

11,321,000

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

Covenant Relief Period [Domain] | Senior Secured Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Debt Instrument, Fee

0.01

Letter of Credit [Member] | Senior Secured Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Letters of Credit Outstanding, Amount

123,700,000

$ 123,700,000

Letter of Credit [Member] | Financial Standby Letter of Credit [Member]

Debt Instrument [Line Items]

Letters of Credit Outstanding, Amount

$ 7,400,000

$ 7,400,000

Volund [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt Instrument, Covenant Description

15

Revolving Debt Foreign Revolvin

Revolving Debt Foreign Revolving Credit Facilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Aug. 07, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 221,400
Revolving debt	$ 103,473		$ 24,041
Debt Instrument, Interest Rate, Effective Percentage	6.90%	18.00%
Foreign Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 9,200
Revolving debt	$ 9,173		$ 14,241
Debt Instrument, Interest Rate, Effective Percentage	6.07%

Revolving Debt Other Credit Arr

Revolving Debt Other Credit Arrangements (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Letters of credit not secured by the US Credit Facility	$ 269.1	$ 255.2
Letters of Credit Outstanding, Amount	40.4
Guarantor Obligations, Current Carrying Value	$ 378.8

Stock-Based Compensation 2015 L

Stock-Based Compensation 2015 Long-Term Incentive Plan (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2017shares
2015 Long-Term Incentive Plan [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	2,500
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	8,300
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	200

Stock-Based Compensation Com179

Stock-Based Compensation Company Stock Options Fair Value (Details) - Employee Stock Option [Member]	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.14%	1.38%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	25.00%	28.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%

Stock-Based Compensation Sto180

Stock-Based Compensation Stock Options Rollforward (Details) - Employee Stock Option [Member] - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	2,478	2,652
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 18.28	$ 18.27
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	(24)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 15.04
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	(150)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price	$ 18.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 5.46
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	1,844
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 18.14
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 4.69

Stock-Based Compensation Sto181

Stock-Based Compensation Stock Options Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0.7	$ 2.3
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 4.03	$ 4.80
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Tax Benefit Realized from Exercise of Stock Options	$ 0.3

Stock-Based Compensation Res182

Stock-Based Compensation Restricted Stock Unit Rollforward (Details) - Restricted Stock [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	2,227	712
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 7.63	$ 19.14
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	1,902
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 5.35
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(282)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 18.48
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(105)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 15

Stock-Based Compensation Res183

Stock-Based Compensation Restricted Stock Unit Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Tax Benefit Realized from Exercise of Stock Options	$ 1.1	$ 2.7

Stock-Based Compensation Com184

Stock-Based Compensation Company PRSU Fair Value (Details) - Performance based restricted stock [Member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.54%	0.96%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	42.00%	25.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%

Stock-Based Compensation PRS185

Stock-Based Compensation PRSU Rollforward (Details) - Performance based restricted stock [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	1,135	451
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 12.75	$ 19.29
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	828
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 9.74
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(3)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 9.67
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(141)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 14.07

Stock-Based Compensation PRS186

Stock-Based Compensation PRSU Cash Settled Units Rollforward (Details) - Performance-based cash settled units [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	1,799	32
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 4.53	$ 18.53
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	1,908
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 2.90
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(7)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(134)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 3.93

Acquisitions Universal (Details

Acquisitions Universal (Details) - USD ($) $ in Thousands	Jan. 11, 2017	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired										$ 52,547	$ 144,780	$ 0
Cash Acquired from Acquisition	$ 4,379
Revolving debt		$ 103,473				$ 24,041				103,473	24,041
Revenues		408,099	$ 408,703	$ 349,829	$ 391,104	379,984	$ 410,955	$ 383,208	$ 404,116	1,557,735	1,578,263	1,757,295
Gross Profit		$ 45,513	$ 47,287	$ (55,822)	62,900	$ (848)	$ 73,757	$ 26,052	$ 80,156	99,878	$ 179,117	$ 308,157
Universal [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired					$ 52,500
Business Acquisition, Transaction Costs	200
Revolving debt	55,000
Amortization of Intangible Assets										3,100
Acquisition employee number	$ 0
Business Combination, Acquisition Related Costs										$ 1,700

Acquisitions Universal Purchase

Acquisitions Universal Purchase Price Allocation (Details) - USD ($) $ in Thousands	Jan. 11, 2017	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Revenues		$ 408,099	$ 408,703	$ 349,829	$ 391,104	$ 379,984	$ 410,955	$ 383,208	$ 404,116	$ 1,557,735	$ 1,578,263	$ 1,757,295
Gross Profit		$ 45,513	$ 47,287	$ (55,822)	$ 62,900	$ (848)	$ 73,757	$ 26,052	$ 80,156	99,878	179,117	$ 308,157
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	$ 55,438
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 [Member]
Business Acquisition [Line Items]
Acquisition employee number	$ 0

Acquisitions Universal Intan189

Acquisitions Universal Intangible Assets (Details) - USD ($) $ in Thousands	Jan. 11, 2017	Jul. 01, 2016	Dec. 31, 2017
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		$ 55,164
Customer Relationships
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		$ 12,217
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		9 years
Backlog
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		$ 17,769
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		2 years
Tradename [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		$ 8,885
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		20 years
Patented Technology [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		$ 14,438
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		10 years
Universal [Member]
Business Acquisition [Line Items]
Amortization of Intangible Assets			$ 3,100
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 19,500
Business Combination, Acquisition Related Costs			$ 1,700
Universal [Member] | Customer Relationships
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 10,800
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	15 years
Universal [Member] | Backlog
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 1,700
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	1 year
Universal [Member] | Tradename [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 3,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	20 years
Universal [Member] | Patented Technology [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 4,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	7 years

Acquisitions Universal Pro F190

Acquisitions Universal Pro Forma (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Interest Expense	$ 26,305	$ 3,796	$ 2,338
Business Acquisition, Pro Forma Earnings Per Share, Basic		$ (2.22)
Business Acquisition, Pro Forma Earnings Per Share, Diluted		$ (2.22)
Universal [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Revenue		$ 1,661,000
Amortization		2,800
Interest Expense		(400)
Acquisition Costs, Period Cost		2,100
Business Acquisition, Pro Forma Net Income (Loss)		$ (113,900)
Business Acquisition, Pro Forma Earnings Per Share, Basic		$ 0
Business Acquisition, Pro Forma Earnings Per Share, Diluted		$ 0

Acquisitions SPIG (Details)

Acquisitions SPIG (Details) $ / shares in Units, $ in Thousands, € in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)$ / shares	Dec. 31, 2015USD ($)$ / shares	Sep. 30, 2016EUR (€)	Jul. 01, 2016USD ($)	Jul. 01, 2016EUR (€)
Business Acquisition [Line Items]
Revenues	$ 408,099	$ 408,703	$ 349,829	$ 391,104	$ 379,984	$ 410,955	$ 383,208	$ 404,116	$ 1,557,735	$ 1,578,263	$ 1,757,295
Gross Profit	$ 45,513	$ 47,287	$ (55,822)	$ 62,900	(848)	73,757	$ 26,052	$ 80,156	$ 99,878	$ 179,117	308,157
Business Acquisition, Pro Forma Earnings Per Share, Basic | $ / shares										$ (2.22)
Business Acquisition, Pro Forma Earnings Per Share, Diluted | $ / shares										$ (2.22)
SPIG [Member]
Business Acquisition [Line Items]
Finalized purchase price allocation increase in goodwill					$ 2,500					$ 2,500
Business Acquisition, Pro Forma Revenue										1,663,126	1,941,987
Payments to acquire business, Euro | €														€ 155
Payments to acquire business, US Dollars													$ 172,100
Business combination transaction price returned to company based on difference between actual working capital and pre-close estimates						$ 2,900						€ 2.6
Business Acquisition, Transaction Costs													$ 300
Revenues										96,300
Gross Profit										7,800
Business Acquisition, Pro Forma Net Income (Loss)										$ (111,500)	$ 12,047
Business Acquisition, Pro Forma Earnings Per Share, Basic | $ / shares											$ 0.23
Business Acquisition, Pro Forma Earnings Per Share, Diluted | $ / shares											$ 0.22

Acquisitions SPIG Pro Forma (De

Acquisitions SPIG Pro Forma (Details) - USD ($) $ / shares in Units, $ in Thousands	Jan. 11, 2017	Jul. 01, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Interest Expense			$ 26,305	$ 3,796	$ 2,338
Cash Acquired from Acquisition	$ 4,379
Noncash or Part Noncash Acquisition, Accounts Receivable Acquired	11,270
Business combination, recognized identifiable assets and liabilities assumed contracts in progress	3,167
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory	4,585
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other	579
Property, plant and equipment	16,692
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	14,413
Finite-lived Intangible Assets Acquired	19,500		19,500	$ 55,438
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities	10,833
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other	1,423
Acquisition Costs, Cumulative	$ 56,926
Business Acquisition, Pro Forma Earnings Per Share, Basic				$ (2.22)
Business Acquisition, Pro Forma Earnings Per Share, Diluted				$ (2.22)
SPIG [Member]
Business Acquisition [Line Items]
Amortization				$ 6,500	18,600
Interest Expense				500	700
Business Combination, Integration Related Costs			$ 1,600	3,500
Business Acquisition, Pro Forma Revenue				1,663,126	1,941,987
Cash Acquired from Acquisition		$ 25,994
Noncash or Part Noncash Acquisition, Accounts Receivable Acquired		58,843
Business combination, recognized identifiable assets and liabilities assumed contracts in progress		61,155
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory		2,554
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other		7,341
Property, plant and equipment		6,104
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		72,401
Finite-lived Intangible Assets Acquired		55,164
Business combination, recognized identifiable assets and liabilities assumed deferred income taxes		5,550
Business combination, recognized identifiable revolving debt assumed		27,530
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities		56,323
Business combination, recognized identifiable assets and liabilities - advance billings on contracts		15,226
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other		379
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent		17,120
Business combination, recognized idetnfiable assets and liabilities assumed - noncontrolling interest in joint venture		7,754
Acquisition Costs, Cumulative		$ 170,800
Business Acquisition, Pro Forma Net Income (Loss)				$ (111,500)	$ 12,047
Business Acquisition, Pro Forma Earnings Per Share, Basic					$ 0.23
Business Acquisition, Pro Forma Earnings Per Share, Diluted					$ 0.22
Acquisition Costs, Period Cost					$ 200

Acquisitions SPIG Purchase P193

Acquisitions SPIG Purchase Price Allocation (Details) - USD ($) $ in Thousands	Jan. 11, 2017	Jul. 01, 2016	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
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	$ 55,438
Current liabilities	(10,833)
Other noncurrent liabilities	(1,423)
Net acquisition cost	$ 56,926
SPIG [Member]
Business Acquisition [Line Items]
Finalized purchase price allocation increase in goodwill				$ 2,500
Cash		$ 25,994
Accounts receivable		58,843
Contracts in progress		61,155
Inventories		2,554
Other assets		7,341
Property, plant and equipment		6,104
Goodwill		72,401
Identifiable intangible assets		55,164
Deferred income tax assets		5,550
Revolving debt		(27,530)
Current liabilities		(56,323)
Advance billings on contracts		(15,226)
Other noncurrent liabilities		(379)
Deferred income tax liabilities		(17,120)
Noncontrolling interest in joint venture		(7,754)
Net acquisition cost		$ 170,800

Acquisitions SPIG Intangible194

Acquisitions SPIG Intangible Assets (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 55,164
Customer Relationships
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 12,217
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	9 years
Backlog
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 17,769
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	2 years
Tradename [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 8,885
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	20 years
Patented Technology [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 14,438
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
Noncompete Agreements [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 1,666
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	3 years
Software Development [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 189
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	3 years
SPIG [Member]
Business Acquisition [Line Items]
Amortization of Intangible Assets		$ 9,100	$ 13,300
Business Combination, Integration Related Costs		$ 1,600	$ 3,500

Quarterly Financial Data (Detai

Quarterly Financial Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 408,099	$ 408,703	$ 349,829	$ 391,104	$ 379,984	$ 410,955	$ 383,208	$ 404,116	$ 1,557,735	$ 1,578,263	$ 1,757,295
Gross Profit	45,513	47,287	(55,822)	62,900	(848)	73,757	26,052	80,156	99,878	179,117	308,157
Operating Income (Loss)	(23,373)	(104,748)	(144,646)	(8,798)	(58,587)	11,133	(72,585)	17,266	(281,565)	(102,773)	21,861
Equity in income (loss) of investees	3,513	1,234	(15,232)	618	11,553	2,827	(616)	2,676	(9,867)	16,440	(242)
Net income (loss) attributable to shareholders	$ (107,478)	$ (114,302)	$ (150,999)	$ (7,045)	$ (71,560)	$ 8,894	$ (63,490)	$ 10,507	$ (379,824)	$ (115,649)	$ 19,141
Basic earnings (loss) per share from continuing operations	$ (2.44)	$ (2.48)	$ (3.09)	$ (0.14)	$ (1.47)	$ 0.18	$ (1.25)	$ 0.20	$ (8.09)	$ (2.31)	$ 0.31
Diluted earnings (loss) per share from Continuing operations	$ (2.44)	$ (2.48)	$ (3.09)	$ (0.14)	$ (1.47)	$ 0.18	$ (1.25)	$ 0.20	$ (8.09)	$ (2.31)	$ 0.30

Quarterly Financial Data Quarte

Quarterly Financial Data Quarterly Results Details (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended	12 Months Ended
	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Defined Benefit Plan, MTM adjustment excluding curtailment and settlements	$ (9,800)	$ 1,100	$ (6,400)	$ 30,000	$ 500		$ (27,500)
Goodwill impairment charges						$ (86,903)	$ 0	$ 0
Additional tax expense from New Tax Act						$ 62,400

Related Party Transactions T197

Related Party Transactions Transactions with Former Parent (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Acquisition of business, net of cash acquired	$ (52,547)	$ (144,780)	$ 0
Cash pooling and general financing activities	$ (1,082)	$ (246)	(491)
Former Parent [Member]
Sales to former Parent			911
Corporate administrative expense			35,343
Income tax allocation			11,872
Acquisition of business, net of cash acquired			0
Cash pooling and general financing activities			(91,015)
Cash contribution received at spin-off			125,300
Net transfer from former Parent per statement of cash flows			80,589
Net transfer of assets and liabilities			44,706
Distribution of Nuclear Energy segment			(47,839)
Net transfer from former Parent per statement of shareholders' equity			$ 77,456

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2015
Nuclear Energy Segment [Member]
Revenues	$ 53,064
Income (loss) before income tax expense	3,358
Income tax expense (benefit)	555
Income (loss) from discontinued operations, net of tax	$ 2,803
Former Parent [Member]
Proceeds from Contributions from Parent		$ 2,700

Taxes Reconciliation of Unre199

Taxes Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Contingency [Line Items]
Unrecognized Tax Benefits	$ 1,204	$ 884	$ 1,141	$ 3,321
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions	277	178	88
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions	56	230	248
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	(13)	0	(1,161)
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities	0	(665)	(1,355)
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	$ 0	$ 0	$ 0

Taxes Components of Deferred200

Taxes Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Tax Credit Carryforward [Line Items]
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Pensions	$ 58,810	$ 105,426
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Warranty Reserves	5,262	11,628
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Compensated Absences	996	4,792
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Self Insurance	3,910	6,596
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities	4,950	8,334
Deferred Tax Assets, Equity Method Investments	10,422	10,742
Deferred Tax Assets, Deferred Income	6,801	10,318
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Legal Settlements	1,579	2,110
Deferred Tax Assets, Inventory	1,842	2,445
Deferred Tax Assets, Property, Plant and Equipment	0	1,587
Deferred Tax Assets, Operating Loss Carryforwards	95,715	33,187
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	21,658	15,372
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	7,150	3,870
Deferred Tax Assets, Tax Credit Carryforwards, Other	5,678	737
Deferred Tax Assets, Other	4,980	7,852
Deferred Tax Assets, Gross	229,753	224,996
Deferred Tax Assets, Valuation Allowance	(108,100)	40,484	$ (10,077)	$ (9,216)
Deferred Tax Assets, Net of Valuation Allowance	121,648	184,512
Deferred Tax Liabilities, Deferred Expense	569	3,601
Deferred Tax Liabilities, Intangible Assets	21,215	21,892
Deferred Tax Liabilities, Property, Plant and Equipment	2,835	0
Deferred Tax Liabilities, Undistributed Foreign Earnings	1,314	500
Deferred Tax Liabilities, Goodwill	0	1,125
Deferred Tax Liabilities, Other	2,445	2,885
Deferred Tax Liabilities, Gross	28,378	30,003
Deferred Tax Assets, Net	$ 93,270	$ 154,509

Taxes Valuation Allowance fo201

Taxes Valuation Allowance for Deferred Tax Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	$ (108,100)	$ 40,484	$ (10,077)	$ (9,216)
Valuation Allowances and Reserves, Additions for Charges to Cost and Expense	61,021	29,307	861
Valuation Allowances and Reserves, Additions for Charges to Other Accounts	$ 6,600	$ 1,100	$ 0

Taxes Income before Provisio202

Taxes Income before Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income before Provision for Income Taxes [Abstract]
Income (Loss) before provision for Income Taxes, Domestic	$ (44,835)	$ 1,280	$ (20,748)
Income (Loss) before provision for Income Taxes, Foreign	(269,364)	(109,419)	40,953
Income (Loss) before provision for Income Taxes	$ (314,199)	$ (108,139)	$ 20,205

Taxes Components of Provisio203

Taxes Components of Provision for Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Line Items]
Current Federal Tax Expense (Benefit)	$ 100	$ 284	$ 24,084
Current State and Local Tax Expense (Benefit)	397	(415)	3,458
Current Foreign Tax Expense (Benefit)	8,612	4,504	8,250
Current Income Tax Expense (Benefit)	9,109	4,373	35,792
Deferred Federal Income Tax Expense (Benefit)	58,203	11,512	(35,888)
Deferred State and Local Income Tax Expense (Benefit)	2,546	6,365	(111)
Deferred Foreign Income Tax Expense (Benefit)	(5,042)	(15,307)	3,878
Income tax expense	64,816	6,943	3,671
Includes SPIG consolidated [Member]
Income Tax Disclosure [Line Items]
Deferred Income Tax Expense (Benefit)	$ 55,707	$ 2,570	$ (32,121)

Taxes Reconciliation of U.S.204

Taxes Reconciliation of U.S. Statutory Federal Tax Rate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of U.S. Statutory Federal Tax Rate [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%	35.00%
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	0.20%	(3.50%)	13.80%
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent	(9.50%)	(12.80%)	(13.10%)
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	$ (0.199)	$ 0	$ 0
Effective Income Tax Rate Reconciliation, Tax Credit, Percent	(0.90%)	(3.00%)	(14.70%)
Effective Income Tax Rate Reconciliation, Deduction, Dividend, Percent	(1.80%)	(0.20%)	1.70%
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	(17.90%)	(28.10%)	4.30%
Effective Income Tax Rate Reconciliation, Tax Contingency, Percent	0.00%	0.30%	(6.60%)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Percent	0.20%	(1.80%)	2.40%
Effective Income Tax Rate Reconciliation, Deduction, Qualified Production Activity, Percent	(0.00%)	(0.00%)	(2.50%)
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent	(0.80%)	1.70%	(2.10%)
Effective Income Tax Rate Reconciliation, Percent	(20.60%)	(6.40%)	18.20%

Taxes Narrative (Details)

Taxes Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation Allowance [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	$ 75,000	$ 75,000
Operating loss carryforward expiration year range start		2,019
Operating loss carryforward expiration year range end		2,026
Valuation Allowances and Reserves, Balance	66,000	$ 66,000
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	20,700	20,700
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	7,150	7,150	$ 3,870
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	21,658	21,658	15,372
Tax Credit Carryforward, Valuation Allowance	21,600	21,600
Undistributed Earnings of Foreign Subsidiaries	4,400	4,400
Income Tax Expense (Benefit)		64,816	$ 6,943	$ 3,671
2019 to 2026 [Domain] [Domain]
Valuation Allowance [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	1,700	1,700
ASU 2016-09 [Member]
Valuation Allowance [Line Items]
Income Tax Expense (Benefit)	$ 100	$ 1,600

Taxes New Tax Act - Deferred Ta

Taxes New Tax Act - Deferred Tax Effect (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Operating Loss Carryforwards [Line Items]
Additional tax expense from New Tax Act	$ 62.4
Deferred Income Tax Expense (Benefit)	7.2
Deferred income tax expense	54.4
Deferred tax expense - Executive Compensation	$ 0.8

Leases & Debt Obligations Opera

Leases & Debt Obligations Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Lease Obligations [Abstract]
Operating Leases, Rent Expense, Net	$ 10,500	$ 8,300	$ 13,500
Operating Leases, Future Minimum Payments Due	$ 3,337			$ 2,258	$ 2,741	$ 3,553	$ 5,100	$ 6,814

Leases & Debt Obligations Lo208

Leases & Debt Obligations Long-term borrowings obligations (Details) $ in Thousands	Dec. 31, 2017USD ($)
Long-term debt obligations [Abstract]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	$ 9,173
Long-term Debt, Maturities, Repayments of Principal in Year Three	$ 290,184

Second Lien Term Loan Facili209

Second Lien Term Loan Facility Interest Expense (Details) - Second Lien Term Loan [Member] - USD ($)	3 Months Ended
	Dec. 31, 2017	Sep. 30, 2017
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	465700000.00%	255400000.00%
Amortization of Debt Issuance Costs and Discounts	$ 2,131,000	$ 1,095,000

Basis of Presentation (Details)

Basis of Presentation (Details) $ in Millions	Mar. 01, 2018USD ($)
Subsequent Event [Line Items]
Capital from backstopped Rights Offering Agreement	$ 182

Basis of Presentation Going Con

Basis of Presentation Going Concern (Details) $ in Millions	Mar. 01, 2018USD ($)
Capital from backstopped Rights Offering Agreement	$ 182
Borrowings from US Revolving Credit Facility to pay down Second Lien Term Loan facility	$ 35