L.B. Foster (FSTR) 10-K 2 Mar 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Feb. 23, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	0-10436
Entity Registrant Name	L.B. FOSTER COMPANY
Entity Incorporation, State	PA
Entity Tax Identification Number	25-1324733
Entity Address, Street Address	415 Holiday Drive
Entity Address, Suite	Suite 100
Entity Address, City	Pittsburgh
Entity Address, State	PA
Entity Address, Postal Zip Code	15220
City Area Code	412
Local Phone Number	928-3400
Title of Each Class	Common Stock, Par Value $0.01
Trading Symbol(s)	FSTR
Name of Each Exchange On Which Registered	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 185,372,284
Entity Common Stock, Shares Outstanding		10,827,411
Documents Incorporated by Reference	Portions of the Definitive Proxy Statement for the 2022 Annual Meeting of Shareholders (“2022 Proxy Statement”) are incorporated by reference in Items 10, 11, 12, 13 and 14 of Part III of this Form 10-K. The 2022 Proxy Statement will be filed with the U.S. Securities and Exchange Commission within 120 days after the end of the fiscal year to which this Form 10-K relates.
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Central Index Key	0000352825

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2021
Audit Information [Abstract]
Auditor Name	Ernst & Young LLP
Auditor Location	Pittsburgh, Pennsylvania
Auditor Firm ID	42

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 10,372	$ 7,564
Accounts receivable - net (Note 6)	55,911	58,298
Contract assets (Note 4)	36,179	37,843
Inventories - net (Note 7)	62,871	78,617
Other current assets	14,146	12,997
Total current assets	179,479	195,319
Property, plant, and equipment - net (Note 8)	58,222	62,085
Operating lease right-of-use assets - net (Note 9)	15,131	16,069
Other assets:
Goodwill (Note 5)	20,152	20,340
Other intangibles - net (Note 5)	31,023	36,897
Deferred tax assets (Note 14)	37,242	38,481
Other assets	1,346	1,204
TOTAL ASSETS	342,595	370,395
Current liabilities:
Accounts payable	41,411	54,787
Deferred revenue (Note 4)	13,411	7,144
Accrued payroll and employee benefits	9,517	9,182
Current portion of accrued settlement (Note 18)	8,000	8,000
Current maturities of long-term debt (Note 10)	98	119
Other accrued liabilities	13,757	15,740
Current liabilities of discontinued operations (Note 3)	0	330
Total current liabilities	86,194	95,302
Long-term debt (Note 10)	31,153	44,905
Deferred tax liabilities (Note 14)	3,753	4,085
Long-term portion of accrued settlement (Note 18)	16,000	24,000
Long-term operating lease liabilities (Note 9)	12,279	13,516
Other long-term liabilities	9,606	11,757
Stockholders' equity:
Common stock, par value $0.01, authorized 20,000,000 shares; shares issued at December 31, 2021 and December 31, 2020, 11,115,779; shares outstanding at December 31, 2021 and December 31, 2020, 10,670,343 and 10,563,290, respectively (Note 11)	111	111
Paid-in capital	43,272	44,583
Retained earnings	168,733	165,107
Treasury stock - at cost, common stock, shares at December 31, 2021 and December 31, 2020, 445,436 and 552,489, respectively (Note 11)	(10,179)	(12,703)
Accumulated other comprehensive loss (Note 12)	(18,845)	(20,268)
Total L.B. Foster Company stockholders’ equity	183,092	176,830
Noncontrolling interest	518	0
Total stockholders’ equity	183,610	176,830
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 342,595	$ 370,395

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, par value (per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	20,000,000	20,000,000
Common stock, issued (shares)	11,115,779	11,115,779
Common stock, shares outstanding (shares)	10,670,343	10,563,290
Treasury stock shares - at cost, common stock (shares)	445,436	552,489

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Total net sales (Note 4)	$ 513,620	$ 497,411
Total cost of sales	427,318	402,405
Gross profit	86,302	95,006
Selling and administrative expenses	75,995	73,644
Amortization expense (Note 5)	5,836	5,729
Operating profit	4,471	15,633
Interest expense - net	2,956	3,761
Other income - net (Note 19)	(3,075)	(2,110)
Income from continuing operations before income taxes	4,590	13,982
Income tax expense (benefit) (Note 14)	1,119	(11,841)
Income from continuing operations	3,471	25,823
Net loss attributable to noncontrolling interest	(83)	0
Income from continuing operations attributable to L.B. Foster Company	3,554	25,823
Income (loss) from discontinued operations before income taxes	72	(23,979)
Income tax benefit (Note 14)	0	(5,738)
Income (loss) from discontinued operations (Note 3)	72	(18,241)
Net income attributable to L.B. Foster Company	$ 3,626	$ 7,582
Basic earnings (loss) per common share from continuing operations (usd per share)	$ 0.33	$ 2.45
Basic earnings (loss) per common share from discontinued operations (usd per share)	0.01	(1.73)
Basic earnings per common share (usd per share)	0.34	0.72
Diluted earnings (loss) per common share from continuing operations (usd per share)	0.33	2.42
Diluted earnings (loss) per common share from discontinued operations (usd per share)	0.01	(1.71)
Diluted earnings per common share (usd per share)	$ 0.34	$ 0.71
Sales of goods
Total net sales (Note 4)	$ 450,241	$ 421,307
Total cost of sales	374,366	344,306
Sales of services
Total net sales (Note 4)	63,379	76,104
Total cost of sales	$ 52,952	$ 58,099

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income from continuing operations		$ 3,471	$ 25,823
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustment		(920)	1,500
Unrealized gain (loss) on cash flow hedges, net of tax expense (benefit) of $44 and $(277), respectively		131	(809)
Cash flow hedges reclassified to earnings, net of tax expense of $235 and $197, respectively		703	273
Pension and post-retirement benefit plans benefit (expense), net of tax expense (benefit) of $422 and $(325), respectively		1,436	(1,070)
Reclassification of pension liability adjustments to earnings, net of tax expense of $19 and $9, respectively*	[1]	55	21
Total comprehensive income from continuing operations		4,876	25,738
Less comprehensive loss attributable to noncontrolling interest:
Net loss attributable to noncontrolling interest		(83)	0
Foreign currency translation adjustment		(18)	0
Amounts attributable to noncontrolling interest		(101)	0
Comprehensive income from continuing operations attributable to L.B. Foster Company		$ 4,977	$ 25,738
[1]	Reclassifications out of Accumulated other comprehensive loss for pension obligations are reflected in Selling and administrative expense.

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Unrealized gain (loss) on cash flow hedge, tax	$ 44	$ (277)
Cash flow hedges reclassified to earnings, tax	235	197
Pension and post-retirement benefit plan, tax	422	(325)
Reclassification of pension liability adjustments to earnings, tax	$ 19	$ 9

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Income from continuing operations	$ 3,471	$ 25,823
Adjustments to reconcile net income to cash (used in) provided by continuing operating activities:
Deferred income taxes	139	(4,317)
Depreciation	8,051	7,850
Amortization	5,836	5,729
Equity income in nonconsolidated investment	(7)	(20)
Loss on sales and disposals of property, plant, and equipment	51	47
Loss on derivative	0	273
Stock-based compensation	1,945	1,136
Gain on asset divestiture	(2,741)	0
Change in operating assets and liabilities:
Accounts receivable	2,294	15,722
Contract assets	1,325	52
Inventories	(3,973)	3,227
Other current assets	261	583
Prepaid income tax	106	(9,108)
Other noncurrent assets	158	(2,870)
Accounts payable	(13,641)	(8,947)
Deferred revenue	6,285	(1,315)
Accrued payroll and employee benefits	344	(4,085)
Accrued settlement	(8,000)	(8,000)
Other current liabilities	(2,407)	(4,074)
Other liabilities	(307)	2,843
Net cash (used in) provided by continuing operating activities	(810)	20,549
Net cash used in discontinued operating activities	(253)	(3,631)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from the sale of property, plant, and equipment	30	16
Capital expenditures on property, plant, and equipment	(4,620)	(9,179)
Acquisition	(229)	(1,156)
Proceeds from asset divestiture	22,707	0
Capital contributions to nonconsolidated investment	(66)	0
Net cash provided by (used in) continuing investing activities	17,822	(10,319)
Net cash provided by discontinued investing activities	0	2,278
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	(183,372)	(172,892)
Proceeds from debt	169,637	159,778
Debt issuance costs	(406)	(498)
Treasury stock acquisitions	(732)	(1,665)
Investment of noncontrolling interest	969	0
Net cash used in continuing financing activities	(13,904)	(15,277)
Net cash used in discontinued financing activities	0	(19)
Effect of exchange rate changes on cash and cash equivalents	(47)	(195)
Net increase (decrease) in cash and cash equivalents	2,808	(6,614)
Cash and cash equivalents at beginning of period	7,564	14,178
Cash and cash equivalents at end of period	10,372	7,564
Supplemental disclosure of cash flow information:
Interest paid	2,615	3,266
Income taxes paid	$ 1,491	$ 2,625

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Equity - USD ($) $ in Thousands	Total	Common Stock	Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Loss	Noncontrolling Interest
Beginning balance at Dec. 31, 2019	$ 169,862	$ 111	$ 49,204	$ 157,525	$ (16,795)	$ (20,183)	$ 0
Increase (Decrease) in Stockholders' Equity
Net income from continuing operations	7,582			7,582
Other comprehensive income (loss), net of tax:
Pension liability adjustment	(1,049)					(1,049)
Foreign currency translation adjustment	1,500					1,500
Unrealized derivative loss on cash flow hedges	(809)					(809)
Cash flow hedges reclassified to earnings	273					273
Issuance of common shares net of shares withheld for taxes	(1,665)		(5,757)		4,092
Stock-based compensation	1,136		1,136
Ending balance at Dec. 31, 2020	176,830	111	44,583	165,107	(12,703)	(20,268)	0
Increase (Decrease) in Stockholders' Equity
Net income from continuing operations	3,543			3,626			(83)
Other comprehensive income (loss), net of tax:
Pension liability adjustment	1,491					1,491
Foreign currency translation adjustment	(920)					(902)	(18)
Unrealized derivative loss on cash flow hedges	131					131
Cash flow hedges reclassified to earnings	703					703
Issuance of common shares net of shares withheld for taxes	(732)		(3,256)		2,524
Stock-based compensation	1,945		1,945
Investment of noncontrolling interest	619						619
Ending balance at Dec. 31, 2021	$ 183,610	$ 111	$ 43,272	$ 168,733	$ (10,179)	$ (18,845)	$ 518

Consolidated Statements of St_2

Consolidated Statements of Stockholders Equity (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Common shares issues net of shares withheld (shares)	107,053	141,199

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Organization, operations, and basis of consolidation The consolidated financial statements include the accounts of L.B. Foster Company and its wholly-owned subsidiaries, joint ventures, and partnerships in which a controlling interest is held. Inter-company transactions and accounts have been eliminated. The Company utilizes the equity method of accounting for companies where its ownership is less than or equal to 50% and significant influence exists. L.B. Foster Company (“Company”) is a global solutions provider of engineered, manufactured products and services that builds and supports infrastructure. The Company’s innovative engineering and product development solutions address the safety, reliability, and performance needs of its customers’ most challenging requirements. The Company maintains locations in North America, South America, Europe, and Asia. The Company is organized and operates in three reporting segments: Rail, Technologies, and Services (“Rail”), Precast Concrete Products (“Precast”), and Steel Products and Measurement. The Rail segment is comprised of several manufacturing and distribution businesses that provide a variety of products and services for freight and passenger railroads and industrial companies throughout the world. The Precast segment is composed of three precast concrete manufacturing facilities across the United States (“U.S.”) providing engineered precast concrete solutions. The Steel Products and Measurement segment is composed of fabricated bridge, protective coating, threading, and precision measurement offerings across North America. On September 24, 2021, the Company completed the sale of its Piling Products division for $23,902 in total expected proceeds. The Company retained all pre-closing receivables and liabilities associated with the division. The sale included substantially all inventory held by the Company associated with the division, as well as the related fixed assets. The Piling Products division was included in the Fabricated Steel Products business unit within the Steel Products and Measurement reporting segment. Use of estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates, judgements, and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates and changes in these estimates are recorded when known. Significant accounting policies Cash and cash equivalents The Company considers cash and other instruments with maturities of three months or less when purchased to be cash and cash equivalents. The Company invests available funds in a manner to preserve investment principal and maintain liquidity, while seeking the highest yield available. Cash and cash equivalents held in non-domestic accounts were $6,168 and $6,995 as of December 31, 2021 and 2020, respectively. Included in non-domestic cash equivalents are investments in bank term deposits of approximately $18 as of December 31, 2021 and 2020. The carrying amounts approximated fair value due to the short maturity of the instruments. Inventory Inventory is valued at the lower of average cost or net realizable value. Slow-moving inventory is reviewed and adjusted regularly, based upon product knowledge, physical inventory observation, inventory turnover, and the age of the inventory. Inventory contains product costs, including inbound freight, direct labor, overhead costs relating to the manufacturing and distribution of products, and absorption costs representing the excess manufacturing or production costs over the amounts charged to the cost of sales or services. Property, plant, and equipment Depreciation and amortization are provided on a straight-line basis over the estimated useful lives of 8 to 40 years for buildings and 2 to 50 years for machinery and equipment. Leasehold improvements are amortized over 7 to 19 years, which represent the lives of the respective leases or the lives of the improvements, whichever is shorter. Depreciation expense is recorded within “Cost of goods sold,” “Cost of services sold,” and “Selling and administrative expenses” on the Consolidated Statements of Operations based upon the particular asset’s use. The Company reviews a long-lived asset for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The Company recognizes an impairment loss if the carrying amount of a long-lived asset is not recoverable and exceeds its fair value. There were no property, plant, and equipment impairments recorded for the years ended December 31, 2021 and 2020. Maintenance, repairs, and minor renewals are charged to operations as incurred. Major renewals and betterments that substantially extend the useful life of the property are capitalized at cost. Upon the sale or other disposition of assets, the costs and related accumulated depreciation and amortization are removed from the accounts and the resulting gain or loss, if any, is reflected in “Other income - net” in the Consolidated Statements of Operations. Allowance for credit losses On January 1, 2020, the Company adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”), and all the related amendments using the modified retrospective approach, which did not result in any changes to the previously reported financial information. The updates related to ASU 2016-13 were applied to assets held as of January 1, 2020. In accordance with adoption of the new standard, the Company evaluated and revised its policies surrounding the allowance for credit losses for trade receivables and contract assets. The Company established the allowance for credit losses by calculating the amount to reserve based on the age of a given trade receivable and considering historical collection patterns and bad debt expense experience, in addition to any other relevant subjective adjustments to individual receivables made by management. The Company also considered current and expected future market and other conditions. Trade receivables are pooled within the calculation based on a range of ages, which appropriately groups receivables of similar credit risk together. The established reserve thresholds to calculate the allowance for credit loss are based on and supported by historic collection patterns and bad debt expense incurred by the Company, as well as the expectation that collection patterns and bad debt expense will continue to adhere to patterns observed in recent years, which was formed based on trends observed as well as current and expected future conditions, including the estimated effects of the COVID-19 pandemic. Management maintains high-quality credit review practices as well as positive customer relationships that further mitigate credit risk. Management monitors and reviews the contributing factors to the Company’s reserve, and makes any appropriate revisions as they become necessary. Reserves for uncollectible accounts are recorded as part of “Selling and administrative expenses” in the Consolidated Statements of Operations. Goodwill and other intangible assets Goodwill is the cost of an acquisition less the fair value of the identifiable net assets of the acquired business. Goodwill is tested annually for impairment or more often if there are indicators of impairment within a reporting unit. A reporting unit is an operating segment or a component of an operating segment for which discrete financial information is available and reviewed by management on a regular basis. There was no change to the reporting units as a result of the 2021 change in reporting segments. The goodwill impairment test involves comparing the fair value of a reporting unit to its carrying value, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, an impairment loss equal to the excess amount up to the goodwill balance is recorded as a component of operations. The Company performs its annual impairment tests in the fourth quarter. The Company’s fourth quarter 2021 annual test included the assessment of qualitative factors to determine whether it was more likely than not that the fair value of each reporting unit is less than its carrying value. The qualitative assessment encompassed a review of events and circumstances specific to each reporting unit with goodwill, as well as specific to the entity as a whole. The Company’s qualitative assessment considered, among other things, factors such as macroeconomic conditions, industry and market considerations, including changes in the Company’s stock price and market multiples, projected financial performance, cost factors, changes in carrying values, and other relevant factors. Considering the totality of the qualitative factors assessed, based on the weight of evidence, no circumstances existed that would indicate it was more likely than not that goodwill was impaired. There was no goodwill impairment recognized during the years ended December 31, 2021 and 2020. The Company continues to monitor the recoverability of the long-lived assets associated with certain reporting units of the Company and the long-term financial projections of the businesses. Sustained declines in the markets the Company serves may result in future long-lived asset impairment. The Company has no indefinite-lived intangible assets. The Company reviews a long-lived intangible asset for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. All intangible assets are amortized over their estimated useful lives. There were no definite-lived intangible asset impairments during the years ended December 31, 2021 and 2020. Environmental remediation and compliance Environmental remediation costs are accrued when a liability is probable and costs are estimable. Environmental compliance costs, which principally include the disposal of waste generated by routine operations, are expensed as incurred. Capitalized environmental costs, when appropriate, are depreciated over their useful life. Reserves are not reduced by potential claims for recovery and are not discounted. Claims for recovery are recognized as agreements are reached with third parties or as amounts are received. Reserves are periodically reviewed throughout the year and adjusted to reflect current remediation progress, prospective estimates of required activity, and other factors that may be relevant, including changes in technology or regulations. See Note 18 for additional information regarding the Company’s outstanding environmental and litigation reserves. Revenue recognition The Company’s revenues are comprised of product and service sales, including products and services provided under long-term agreements with its customers. All revenue is recognized when the Company satisfies its performance obligations under the respective contract, either implicit or explicit, by transferring the promised product or rendering a service to its customer either when or as its customer obtains control of the product or the service is rendered. Deferred revenue consists of customer billings or payments received for which the revenue recognition criteria have not yet been met as well as contract liabilities (billings in excess of costs) on over time contracts. Advance payments from customers typically relate to contracts for which the Company has significantly fulfilled its obligations, but due to the Company’s continuing involvement with the project, revenue is precluded from being recognized until the performance obligation is met for the customer. See Note 4 for additional information. Product warranty The Company maintains a current warranty liability for the repair or replacement of defective products. For certain manufactured products, an accrual is made on a monthly basis as a percentage of cost of sales based upon historical experience. For long-lived construction products, a warranty is established when the claim is known and quantifiable. The product warranty accrual is periodically adjusted based on the identification or resolution of known individual product warranty claims or due to changes in the Company’s historical warranty experience. As of December 31, 2021 and 2020, the product warranty reserve was $1,042 and $1,249, respectively. See Note 18 for additional information regarding the product warranty. Income taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred taxes are measured using enacted tax laws and rates expected to be in effect when such differences are recovered or settled. The effect of a change in tax rates on deferred taxes is recognized in income in the period that includes the enactment date of the change. The Company has also elected to record income taxes associated with global intangible low-taxed income (“GILTI”) as period costs if and when incurred. The Company makes judgments regarding the recognition of deferred tax assets and the future realization of these assets. As prescribed by the FASB’s Accounting Standards Codification (“ASC”) 740, “Income Taxes” and applicable guidance, valuation allowances must be provided for those deferred tax assets for which it is more likely than not (a likelihood of more than 50%) that some portion or all of the deferred tax assets will not be realized. The guidance requires the Company to evaluate positive and negative evidence regarding the recoverability of deferred tax assets. The determination of whether the positive evidence outweighs the negative evidence and quantification of the valuation allowance requires the Company to make estimates and judgments of future financial results. The Company has concluded that for purposes of quantifying valuation allowances, it would be appropriate to consider the reversal of taxable temporary differences related to indefinite-lived intangible assets when assessing the realizability of deferred tax assets that upon reversal, would give rise to operating losses that do not expire. The Company evaluates all tax positions taken on its federal, state, and foreign tax filings to determine if the position is more likely than not to be sustained upon examination. For positions that meet the more likely than not to be sustained criteria, the largest amount of benefit to be realized upon ultimate settlement is determined on a cumulative probability basis. A previously recognized tax position is derecognized when it is subsequently determined that a tax position no longer meets the more likely than not threshold to be sustained. The evaluation of the sustainability of a tax position and the expected tax benefit is based on judgment, historical experience, and various other assumptions. Actual results could differ from those estimates upon subsequent resolution of identified matters. The Company accrues interest and penalties related to unrecognized tax benefits in its provision for income taxes. Foreign currency translation The assets and liabilities of the Company’s foreign subsidiaries are measured using the local currency as the functional currency and are translated into U.S. dollars at exchange rates as of the balance sheet date. Income statement amounts are translated at the weighted-average rates of exchange during the year. The translation adjustment is accumulated as a separate component of “Accumulated other comprehensive loss” within the Consolidated Balance Sheets. Foreign currency transaction gains and losses are included in “Other income or expense.” For the years ended December 31, 2021 and 2020, foreign currency transaction loss of $452 and a gain of $32, respectively, were included in “Other income - net” in the Consolidated Statements of Operations. Research and development The Company expenses research and development costs as costs are incurred. For the years ended December 31, 2021 and 2020, research and development expenses were $2,233 and $2,643, respectively, and were principally related to the Company’s friction management and railroad monitoring system products within the Rail segment. Reclassifications Certain accounts in the prior year consolidated financial statements have been reclassified for comparative purposes principally to conform to the presentation in the current year period, including the changes in business segments and contract assets. Recently issued accounting guidance In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting” (“ASU 2020-04”), which provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”) or by another reference rate expected to be discontinued. The amendments are effective for all entities as of March 12, 2020 through December 31, 2022. The Company is currently evaluating the impacts of the provisions of ASU 2020-04 on its financial condition, results of operations, and cash flows.

Business Segments

Business Segments	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Business Segments	Business Segments The Company is a global solutions provider of engineered, manufactured products and services that builds and supports infrastructure. The Company’s innovative engineering and product development solutions inspire the safety, reliability, and performance of its customers’ challenging requirements. The Company maintains locations in North America, South America, Europe, and Asia where it markets its products and services primarily through an internal sales force. Effective for the quarter and year ended December 31, 2021, the Company implemented operational changes in how its Chief Operating Decision Maker (“CODM”) manages its businesses, including resource allocation and operating decisions. The changes are due in part to a holistic reassessment performed focused on Company strategy, which was supported by an external advisory firm. As a result of these changes, the Company now has three reporting segments, representing the individual businesses that are run separately under the new structure. The Company’s new reportable segments are: the Rail, Technologies, and Services segment, the Precast Concrete Products segment, and the Steel Products and Measurement segment. The segments represent components of the Company (a) that engage in activities from which revenue is generated and expenses are incurred; (b) whose operating results are regularly reviewed by the CODM, who makes decisions about resources to be allocated to the segments, and (c) for which discrete financial information is available. Operating segments are evaluated on their segment profit contribution to the Company’s consolidated results. The Company considers the aggregation of operating segments into reporting segments based on nature of offerings, nature of production services, the type or class of customer for products and services, methods used to distribute products and services, and economic and regulatory environment conditions. The Company’s Rail, Technologies, and Services reporting segment is the aggregation of the Rail Products and Friction Management and the Technology Services and Solutions operating segments, which was evaluated based on the factors outlined above. The Rail, Technologies, and Services reporting segment engineers, manufactures, and assembles friction management products and railway wayside data collection, application systems, railroad condition monitoring systems and equipment, wheel impact load detection systems, management systems, and provides services for these products. The Rail, Technologies, and Services segment also provides a full line of new and used rail, trackwork, and accessories to railroads, mines, and other customers in the rail industry as well as designs and produces insulated rail joints, power rail, track fasteners, concrete railroad ties, coverboards, and special accessories for mass transit and other rail systems. In addition, the Rail, Technologies, and Services segment provides controls, display, and telecommunication contract management solutions for the transit, control room, and customer information and display sectors to enhance safety, operational efficiency, and customer experience. The Company’s Precast Concrete Products segment produces precast concrete buildings and a variety of specialty precast concrete products for use in several infrastructure end markets, including transportation and general infrastructure. Precast concrete buildings are primarily used as restrooms, concession stands, and protective storage buildings in national, state, and municipal parks, while other precast products include sound walls, burial vaults, bridge beams, box culverts, septic tanks, and other custom pre-stressed products. The Company’s Steel Products and Measurement segment sells bridge decking, bridge railing, structural steel fabrications, expansion joints, bridge forms and other products for highway construction and repair. This segment also produces threaded pipe products for industrial water well and irrigation markets as well as the oil and gas markets. Lastly, this segment provides pipe coatings for oil and gas pipelines and utilities, precision measurement systems for the oil and gas market. On September 24, 2021, the Company completed the sale of its Piling Products division. The Company retained all pre-closing receivables and liabilities associated with the division. The sale included substantially all inventory and fixed assets held by the Company associated with the division. Results of the Piling Products division are included in the Company’s Steel Products and Measurement segment. Segment profit from operations includes allocated corporate operating expenses. Operating expenses related to corporate headquarter functions were allocated to each segment based on headcount, revenue contribution, or time spent supporting business units within the segments, as appropriate for the type of function. The expense allocation excludes certain corporate costs that are separately managed from the segments. Other income and expenses, interest, income taxes, and certain other items are managed on a consolidated basis. Management believes the allocation of corporate operating expenses provides an accurate presentation of how the segments utilize corporate support activities. This provides the CODM a meaningful segment profitability information to support operating decisions and the allocation of resources. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies found in Note 1. The Company has restated segment information for the historical periods presented herein to conform to the current presentation. This change in segment presentation does not affect the Company’s consolidated statements of income, balance sheets, or statements of cash flows. The operating results and assets of the Company’s reportable segments were as follows as of and for the year ended December 31, 2021: 2021 Net Sales Segment Operating Profit (Loss) Segment Assets Depreciation/Amortization Expenditures for Long-Lived Assets Rail, Technologies, and Services $ 299,749 $ 14,165 $ 171,608 $ 6,089 $ 1,081 Precast Concrete Products 70,990 1,545 48,740 1,716 2,441 Steel Products and Measurement 142,881 (2,402) 58,377 4,738 78 Total $ 513,620 $ 13,308 $ 278,725 $ 12,543 $ 3,600 The operating results and assets of the Company’s reportable segments were as follows as of and for the year ended December 31, 2020: 2020 Net Sales Segment Operating Profit Segment Assets Depreciation/Amortization Expenditures for Long-Lived Assets Rail, Technologies, and Services $ 276,447 $ 13,185 $ 161,485 $ 6,138 $ 4,599 Precast Concrete Products 63,314 566 44,510 1,125 3,560 Steel Products and Measurement 157,650 7,945 93,009 4,959 345 Total $ 497,411 $ 21,696 $ 299,004 $ 12,222 $ 8,504 During 2021 and 2020, no single customer accounted for more than 10% of the Company’s consolidated net sales. Sales between segments were immaterial and eliminated in consolidation. Reconciliations of reportable segment net sales, profits, assets, depreciation/amortization, and expenditures for long-lived assets to the Company’s consolidated totals are as follows as of and for the years ended December 31: 2021 2020 Income from Operations: Total segment operating profit $ 13,308 $ 21,696 Interest expense - net (2,956) (3,761) Other income - net 3,075 2,110 Corporate expense and other unallocated charges (8,837) (6,063) Income from continuing operations before income taxes $ 4,590 $ 13,982 Assets: Total segment assets $ 278,725 $ 299,004 Unallocated corporate assets and discontinued operations 63,870 71,391 Assets $ 342,595 $ 370,395 Depreciation/Amortization: Total segment depreciation/amortization $ 12,543 $ 12,222 Other 1,344 1,357 Depreciation/amortization $ 13,887 $ 13,579 Expenditures for Long-Lived Assets: Total segment expenditures for long-lived assets $ 3,600 $ 8,504 Other expenditures for long-lived assets 1,020 675 Expenditures for long-lived assets $ 4,620 $ 9,179 The following table summarizes the Company’s sales by major geographic region in which the Company had operations for the years ended December 31: 2021 2020 United States $ 391,218 $ 398,288 Canada 57,601 34,498 United Kingdom 36,477 44,643 Other 28,324 19,982 Total net sales $ 513,620 $ 497,411 The following table summarizes the Company’s long-lived assets by geographic region as of December 31: 2021 2020 United States $ 53,527 $ 57,445 Canada 2,597 3,011 United Kingdom 1,668 1,617 Other 430 12 Total property, plant, and equipment - net $ 58,222 $ 62,085 The following table summarizes the Company’s sales by major product and service line for the years ended December 31: December 31, 2021 2020 Rail Products and Friction Management $ 248,237 $ 231,726 Technology Services and Solutions 51,512 44,721 Rail, Technologies, and Services 299,749 276,447 Precast Concrete Buildings 55,993 51,111 Other Precast Concrete Products 14,997 12,203 Precast Concrete Products 70,990 63,314 Coatings and Measurement 27,833 59,037 Fabricated Steel Products 115,048 98,613 Steel Products and Measurement 142,881 157,650 Total net sales $ 513,620 $ 497,411

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations On September 4, 2020, the Company completed the sale of its upstream oil and gas Test and Inspection Services business. Proceeds from the sale were $4,000 and resulted in a loss of $10,034 net of tax. The Company has reflected the results of operations of the Test and Inspection Services business as discontinued operations in the Consolidated Financial statements for all periods presented. The Test and Inspection Services business was historically included in the legacy Tubular and Energy segment, whose remaining divisions are now included as part of the Steel Products and Measurement segment. The following table provides the net sales and losses from discontinued operations for the periods presented: December 31, 2021 2020 Net sales $ — $ 13,590 Income (loss) from discontinued operations 72 (10,807) Income tax benefit — 2,600 Loss on the sale of discontinued operations — (13,172) Income tax benefit on the sale of discontinued operations — 3,138 Loss from discontinued operations $ 72 $ (18,241)

Revenue

Revenue	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue	RevenueThe Company’s revenues are comprised of product and service sales, including products and services provided under long-term agreements with its customers. All revenue is recognized when the Company satisfies its performance obligations under the contract, either implicit or explicit, by transferring the promised product or rendering a service to its customer either when or as its customer obtains control of the product or as the service is rendered. A performance obligation is a promise in a contract to transfer a distinct product or render a specific service to a customer. A contract’s transaction price is allocated to each distinct performance obligation. The majority of the Company’s contracts have a single performance obligation, as the promise to transfer products or render services is not separately identifiable from other promises in the contract and, therefore, not distinct. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products or providing services. Revenue is recorded net of returns, allowances, customer discounts, and incentives. Sales, value added, and other taxes collected from customers and remitted to governmental authorities are accounted for on a net (excluded from revenues) basis. Shipping and handling costs are included in cost of goods sold. The Company’s performance obligations under long-term agreements with its customers are generally satisfied over time. Over time revenue is primarily comprised of transit infrastructure projects within the Rail segment, precast concrete buildings within the Precast Concrete Products segment, and long-term bridge projects within the Fabricated Steel Products division and custom precision metering systems within the Coatings and Measurement division in the Steel Products and Measurement segment. Revenue from products or services provided to customers over time accounted for 29.9% and 29.4% of revenue for the years ended December 31, 2021 and 2020, respectively. Revenue under these long-term agreements is generally recognized over time either using an input measure based upon the proportion of actual costs incurred to estimated total project costs or an input measure based upon actual labor costs as a percentage of estimated total labor costs, depending upon which measure the Company believes best depicts the Company’s performance to date under the terms of the contract. Revenue recognized over time using an input measure was $100,787 and $101,160 for the years ended December 31, 2021 and 2020, respectively. A certain portion of the Company’s revenue recognized over time under these long-term agreements is recognized using an output method, specifically units delivered, based upon certain customer acceptance and delivery requirements. Revenue recognized over time using an output measure was $52,844 and $44,860 for the years ended December 31, 2021 and 2020, respectively. As of December 31, 2021 and 2020, the Company had contract assets of $36,179 and $37,843, respectively, within the Consolidated Balance Sheets. As of December 31, 2021 and 2020, the Company had contract liabilities of $3,235 and $1,324, respectively, that were recorded in “Deferred revenue” within the Consolidated Balance Sheets. Accounting for these long-term agreements involves the use of various techniques to estimate total revenues and costs. The Company estimates profit on these long-term agreements as the difference between total estimated revenues and expected costs to complete a contract and recognizes that profit over the life of the contract. Contract estimates are based on various assumptions to project the outcome of future events that may span several years. These assumptions include, among other things, labor productivity, cost and availability of materials, and timing of funding by customers. The nature of these long-term agreements may give rise to several types of variable consideration, such as claims, awards, and incentive fees. Historically, these amounts of variable consideration have not been considered significant. Contract estimates may include additional revenue for submitted contract modifications if there exists an enforceable right to the modification, the amount can be reasonably estimated, and its realization is probable. These estimates are based on historical collection experience, anticipated performance, and the Company’s best judgment at that time. These amounts are generally included in the contract’s transaction price and are allocated over the remaining performance obligations. Changes in judgments related to the estimates above could impact the timing and amount of revenue recognized and, accordingly, the timing and amount of associated income. In the event that a contract loss becomes known, the entire amount of the estimated loss is recognized in the Consolidated Statements of Operations. In accordance with adoption of ASU 2016-13, the Company evaluated and revised its policies relating to the allowance for credit losses as they pertain to contract assets. as these balances will ultimately flow to the Company's accounts receivable. In addition to contract-specific provisions for which reserves were historically established as a result of the Company’s contract review process, management also elected to implement a standard credit loss provision over any remaining contract assets considered to have a similar low risk of credit loss.The development of these estimates is based on historic collection trends, accuracy of estimates within contract margin reporting, as well as the expectation that collection patterns, margin reporting, and bad debt expense will continue to adhere to patterns observed in recent years. These expectations were formed based on trends observed as well as current and expected future conditions. Management monitors and reviews the contributing factors to the Company’s reserve, and makes any appropriate revisions as they become necessary. The majority of the Company’s revenue is from products transferred and services rendered to customers at a point in time, which is inherent in all major product and service categories. Point in time revenue accounted for 70.1% and 70.6%, of revenue for the years ended December 31, 2021 and 2020, respectively. The Company recognizes revenue at the point in time in which the customer obtains control of the product or service, which is generally when product title passes to the customer upon shipment or the service has been rendered to the customer. In limited cases, title does not transfer upon shipment and revenue is not recognized until the customer has received the products at a designated physical location. For the years ended December 31, 2021 and 2020, net sales by the timing of the transfer of goods and services were as follows: Year Ended December 31, 2021 Rail, Technologies, and Services Precast Concrete Products Steel Products and Measurement Total Point in time $ 232,880 $ 21,351 $ 105,758 $ 359,989 Over time 66,869 49,639 37,123 153,631 Total net sales $ 299,749 $ 70,990 $ 142,881 $ 513,620 Year Ended December 31, 2020 Rail, Technologies, and Services Precast Concrete Products Steel Products and Measurement Total Point in time $ 212,212 $ 20,443 $ 118,736 $ 351,391 Over time 64,235 42,871 38,914 146,020 Total net sales $ 276,447 $ 63,314 $ 157,650 $ 497,411 See Note 2 for additional information for the Company’s net sales by major product and service category. The timing of revenue recognition, billings, and cash collections results in billed receivables, costs in excess of billings (contract assets), and billings in excess of costs (contract liabilities, included in “Deferred revenue”) on the Consolidated Balance Sheets. Significant changes in contract assets during the year ended December 31, 2021 and 2020 included transfers to receivables from contract assets recognized at the beginning of the period of $24,501 and $27,126, respectively. Significant changes in contract liabilities during the year ended December 31, 2021 and 2020 included increases of $3,245 and $803, respectively, due to billings in excess of costs, excluding amounts recognized as revenue during the period. Contract liabilities were reduced due to revenue recognized during the year ended December 31, 2021 and 2020 of $917 and $3,784, respectively, which were included in the contract liabilities at the beginning of each period. Deferred revenue of $13,411 and $7,144 as of December 31, 2021 and 2020, respectively, consisted of customer billings or payments received for which the revenue recognition criteria had not yet been met as well as contract liabilities (billings in excess of costs) on over time revenue projects. As of December 31, 2021 and 2020, contract liabilities, recorded within “Deferred revenue,” was $3,235 and $1,324, respectively. Advanced payments from customers typically relate to contracts with respect to which the Company has significantly fulfilled its obligations, but due to the Company’s continuing involvement with the project, revenue is not recognized until title, ownership, and risk of loss have passed to the customer. As of December 31, 2021, the Company had approximately $210,189 of remaining performance obligations, which is also referred to as backlog. Approximately 10.3% of the backlog as of December 31, 2021 was related to projects that are anticipated to extend beyond December 31, 2022.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets As of December 31, 2021 and 2020, the following table represents the goodwill balance by reportable segment: Rail, Technologies, and Services Precast Concrete Products Steel Products and Measurement Total Balance as of December 31, 2019: $ 14,418 $ 2,136 $ 3,011 $ 19,565 Acquisitions — 450 — 450 Foreign currency translation impact 325 — — 325 Balance as of December 31, 2020: 14,743 2,586 3,011 20,340 Acquisitions — (22) — (22) Foreign currency translation impact (166) — — (166) Balance as of December 31, 2021: $ 14,577 $ 2,564 $ 3,011 $ 20,152 As of December 31, 2021 and 2020, the components of the Company’s intangible assets were as follows: December 31, 2021 Weighted Average Gross Accumulated Net Patents 10 $ 385 $ (218) $ 167 Customer relationships 18 36,163 (18,222) 17,941 Trademarks and trade names 16 7,801 (4,702) 3,099 Technology 13 35,772 (25,956) 9,816 $ 80,121 $ (49,098) $ 31,023 December 31, 2020 Weighted Average Gross Accumulated Net Patents 10 $ 383 $ (206) $ 177 Customer relationships 18 36,269 (15,914) 20,355 Trademarks and trade names 16 7,809 (4,135) 3,674 Technology 13 35,815 (23,124) 12,691 $ 80,276 $ (43,379) $ 36,897 Intangible assets are amortized over their useful lives ranging from 5 to 25 years, with a total weighted average amortization period of approximately 16 years. Amortization expense for the years ended December 31, 2021 and 2020 were $5,836 and $5,729, respectively. During the year ended December 31, 2020, certain fully amortized intangible assets of $1,232 related to non-compete agreements were eliminated from gross intangible assets and accumulated amortization. Estimated annual amortization expense for the years ending December 31, 2022 and thereafter is as follows: Year Ending December 31, 2022 $ 5,754 2023 5,282 2024 4,281 2025 2,479 2026 2,055 2027 and thereafter 11,171 $ 31,023

Accounts Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Accounts Receivable	Accounts Receivable Accounts receivable as of December 31, 2021 and 2020 are summarized as follows: December 31, 2021 2020 Accounts receivable $ 56,458 $ 59,242 Allowance for credit losses (547) (944) Accounts receivable - net $ 55,911 $ 58,298 On January 1, 2020, the Company adopted ASU 2016-13 and all the related amendments using the modified retrospective approach, which did not result in any changes to the previously reported financial information. The updates related to ASU 2016-13 were applied to assets held as of January 1, 2020. In accordance with adoption of the new standard, the Company evaluated and revised its policies surrounding the allowance for credit losses for trade receivables. The Company established the allowance for credit losses by calculating the amount to reserve based on the age of a given trade receivable and considering historical collection patterns and bad debt expense experience, in addition to any other relevant subjective adjustments to individual receivables made by management. The Company also considered current and expected future market and other conditions. Trade receivables are pooled within the calculation based on a range of ages, which appropriately groups receivables of similar credit risk together. The established reserve thresholds to calculate the allowance for credit loss are based on and supported by historic collection patterns and bad debt expense incurred by the Company, as well as the expectation that collection patterns and bad debt expense will continue to adhere to patterns observed in recent years, which was formed based on trends observed as well as current and expected future conditions. Management maintains high-quality credit review practices as well as positive customer relationships that further mitigate credit risk. Management monitors and reviews the contributing factors to the Company’s reserve, and makes any appropriate revisions as they become necessary. The Company’s adoption of ASU 2016-13 did not require material changes to the allowance for credit losses and no adjustment was recorded to opening retained earnings as of January 1, 2020. Changes in reserves for uncollectible accounts are recorded as part of “Selling and administrative expenses” in the Consolidated Statements of Operations, and were income of $87, and expense of $365 for the years ended December 31, 2021 and 2020, respectively. The following table sets forth the Company’s allowance for credit losses: Allowance for Credit Losses December 31, 2020 $ 944 Current period provision (87) Write-off against allowance (310) December 31, 2021 $ 547 The Company’s customers are principally in the rail, transportation, heavy civil, agricultural, energy, commercial, and residential infrastructure sectors. As of December 31, 2021 and 2020, trade receivables, net of allowance for credit losses, from customers were as follows: December 31, 2021 2020 Rail, Technologies, and Services $ 34,827 $ 33,960 Precast Concrete Products 10,809 11,119 Steel Products and Measurement 10,275 13,133 Trade accounts receivable - net $ 55,911 $ 58,212 Credit is extended based upon an evaluation of the customer’s financial condition and, while collateral is not required, the Company periodically receives surety bonds that guarantee payment. Credit terms are consistent with industry standards and practices.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventory	Inventory Inventory is valued at average cost or net realizable value, whichever is lower. The Company’s components of inventory as of December 31, 2021 and 2020 are summarized in the following table: December 31, 2021 2020 Finished goods $ 23,822 $ 60,766 Work-in-process 10,738 5,143 Raw materials 28,311 12,708 Inventories - net $ 62,871 $ 78,617 On September 24, 2021, the Company executed the sale of its Piling Products division for $23,902 in total expected proceeds. The sale included substantially all inventory held by the Company associated with the division. The Piling Products division was included in the Fabricated Steel Products business unit within the Steel Products and Measurement business segment.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant, and Equipment Property, plant, and equipment as of December 31, 2021 and 2020 consisted of the following: December 31, 2021 2020 Land $ 6,224 $ 6,627 Improvements to land and leaseholds 15,416 17,573 Buildings 27,206 27,348 Machinery and equipment, including equipment under finance leases 112,021 116,175 Construction in progress 1,194 915 Gross property, plant, and equipment 162,061 168,638 Less: accumulated depreciation and amortization, including accumulated amortization of finance leases (103,839) (106,553) Property, plant, and equipment - net $ 58,222 $ 62,085 Depreciation expense, including amortization of assets under finance leases, for the years ended December 31, 2021 and 2020 amounted to $8,051 and $7,850, respectively. There were no material asset impairments recorded for the year ended December 31, 2021. On September 24, 2021, the Company executed the sale of its Piling Products division for $23,902 in total expected proceeds. The Company retained all pre-closing receivables and liabilities associated with the division. The sale included substantially all fixed assets held by the Company associated with the division. The Piling Products division was included in the Fabricated Steel Products business unit within the Steel Products and Measurement business segment.

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	Leases The Company determines if an arrangement is a lease at its inception. Operating leases are included in “Operating lease right-of-use assets,” “Other current liabilities,” and “Long-term operating lease liabilities” within the Consolidated Balance Sheets. Finance leases are included in “Property, plant, and equipment - net,” “Current maturities of long-term debt,” and “Long-term debt” in the Consolidated Balance Sheets. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of the lease payments. The Company uses the implicit rate when readily determinable. The operating lease right-of-use asset also includes indirect costs incurred and lease payments made prior to the commencement date, less any lease incentives received. The Company’s lease terms may include options to extend or terminate the lease and will be recognized when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components that it accounts for as a single lease component. Also, for certain equipment leases, the Company applies a portfolio approach to effectively account for the operating lease right-of-use assets and liabilities. The Company has operating and finance leases for manufacturing facilities, corporate offices, sales offices, vehicles, and certain equipment. As of December 31, 2021, its leases had remaining lease terms of 2 to 12 years, some of which include options to extend the leases for up to 12 years, and some of which include options to terminate the leases within 1 year. The balance sheet components of the leases were as follows as of December 31, 2021 and 2020: December 31, 2021 December 31, 2020 Operating leases Operating lease right-of-use assets $ 15,131 $ 16,069 Other current liabilities $ 2,852 $ 2,553 Long-term operating lease liabilities 12,279 13,516 Total operating lease liabilities $ 15,131 $ 16,069 Finance leases Property, plant, and equipment $ 1,162 $ 1,116 Accumulated amortization (1,011) (869) Property, plant, and equipment - net $ 151 $ 247 Current maturities of long-term debt $ 98 $ 119 Long-term debt 53 128 Total finance lease liabilities $ 151 $ 247 The components of lease expense within the Consolidated Statements of Operations were as follows for the years ended December 31, 2021 and 2020: Year Ended December 31, 2021 2020 Finance lease cost: Amortization of finance leases $ 203 $ 429 Interest on lease liabilities 82 72 Operating lease cost 2,784 2,964 Sublease income (200) (167) Total lease cost $ 2,869 $ 3,298 The cash flow components of the leases were as follows for the year ended December 31, 2021 and 2020: Year Ended December 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (3,342) $ (3,636) Financing cash flows from finance leases (221) (461) Right-of-use assets obtained in exchange for new lease liabilities: Operating leases $ 1,847 $ 7,753 The weighted-average remaining lease term (in years) and discount rate related to the operating leases were as follows for the periods presented: December 31, 2021 2020 Operating lease weighted-average remaining lease term 6 7 Operating lease weighted-average discount rate 5.2 % 5.1 % Finance lease weighted-average remaining lease term 1 1 Finance lease weighted-average discount rate 4.1 % 4.2 % As of December 31, 2021, estimated annual maturities of lease liabilities for the year ending December 31, 2022 and thereafter were as follows: Year Ending December 31, Operating Leases Finance Leases 2022 $ 3,538 $ 115 2023 3,290 42 2024 2,949 11 2025 2,382 — 2026 2,177 — 2027 and thereafter 3,188 — 17,524 168 Interest (2,393) (17) Total $ 15,131 $ 151
Leases	Leases The Company determines if an arrangement is a lease at its inception. Operating leases are included in “Operating lease right-of-use assets,” “Other current liabilities,” and “Long-term operating lease liabilities” within the Consolidated Balance Sheets. Finance leases are included in “Property, plant, and equipment - net,” “Current maturities of long-term debt,” and “Long-term debt” in the Consolidated Balance Sheets. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of the lease payments. The Company uses the implicit rate when readily determinable. The operating lease right-of-use asset also includes indirect costs incurred and lease payments made prior to the commencement date, less any lease incentives received. The Company’s lease terms may include options to extend or terminate the lease and will be recognized when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components that it accounts for as a single lease component. Also, for certain equipment leases, the Company applies a portfolio approach to effectively account for the operating lease right-of-use assets and liabilities. The Company has operating and finance leases for manufacturing facilities, corporate offices, sales offices, vehicles, and certain equipment. As of December 31, 2021, its leases had remaining lease terms of 2 to 12 years, some of which include options to extend the leases for up to 12 years, and some of which include options to terminate the leases within 1 year. The balance sheet components of the leases were as follows as of December 31, 2021 and 2020: December 31, 2021 December 31, 2020 Operating leases Operating lease right-of-use assets $ 15,131 $ 16,069 Other current liabilities $ 2,852 $ 2,553 Long-term operating lease liabilities 12,279 13,516 Total operating lease liabilities $ 15,131 $ 16,069 Finance leases Property, plant, and equipment $ 1,162 $ 1,116 Accumulated amortization (1,011) (869) Property, plant, and equipment - net $ 151 $ 247 Current maturities of long-term debt $ 98 $ 119 Long-term debt 53 128 Total finance lease liabilities $ 151 $ 247 The components of lease expense within the Consolidated Statements of Operations were as follows for the years ended December 31, 2021 and 2020: Year Ended December 31, 2021 2020 Finance lease cost: Amortization of finance leases $ 203 $ 429 Interest on lease liabilities 82 72 Operating lease cost 2,784 2,964 Sublease income (200) (167) Total lease cost $ 2,869 $ 3,298 The cash flow components of the leases were as follows for the year ended December 31, 2021 and 2020: Year Ended December 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (3,342) $ (3,636) Financing cash flows from finance leases (221) (461) Right-of-use assets obtained in exchange for new lease liabilities: Operating leases $ 1,847 $ 7,753 The weighted-average remaining lease term (in years) and discount rate related to the operating leases were as follows for the periods presented: December 31, 2021 2020 Operating lease weighted-average remaining lease term 6 7 Operating lease weighted-average discount rate 5.2 % 5.1 % Finance lease weighted-average remaining lease term 1 1 Finance lease weighted-average discount rate 4.1 % 4.2 % As of December 31, 2021, estimated annual maturities of lease liabilities for the year ending December 31, 2022 and thereafter were as follows: Year Ending December 31, Operating Leases Finance Leases 2022 $ 3,538 $ 115 2023 3,290 42 2024 2,949 11 2025 2,382 — 2026 2,177 — 2027 and thereafter 3,188 — 17,524 168 Interest (2,393) (17) Total $ 15,131 $ 151

Long-Term Debt and Related Matt

Long-Term Debt and Related Matters	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Long-Term Debt and Related Matters	Long-Term Debt and Related Matters Long-term debt as of December 31, 2021 and 2020 consisted of the following: December 31, 2021 2020 Revolving credit facility with an interest rate of 1.61% as of December 31, 2021 and 3.50% as of December 31, 2020 $ 31,100 $ 44,777 Lease obligations payable in installments through 2024 with a weighted average interest rate of 4.14% as of December 31, 2021 and 4.16% as of December 31, 2020 151 247 Total debt 31,251 45,024 Less: current maturities (98) (119) Long-term portion $ 31,153 $ 44,905 The expected maturities of long-term debt for December 31, 2022 and thereafter are as follows: Year Ending December 31, 2022 $ 104 2023 38 2024 9 2025 — 2026 31,100 2027 and thereafter — Total $ 31,251 Borrowings On August 13, 2021, the Company, its domestic subsidiaries, and certain of its Canadian and United Kingdom subsidiaries (collectively, the “Borrowers”), entered into the Fourth Amended and Restated Credit Agreement (the “Credit Agreement”) with PNC Bank, N.A., Citizens Bank, N.A., Wells Fargo Bank, National Association, Bank of America, N.A., and BMO Harris Bank, National Association. The Credit Agreement modifies the prior revolving credit facility, as amended, on more favorable terms and extends the maturity date from April 30, 2024 to August 13, 2026. The Credit Agreement provides for a five-year, revolving credit facility that permits aggregate borrowings of the Borrowers up to $130,000 (a $15,000 increase over the previous commitment) with a sublimit of the equivalent of $25,000 U.S. dollars that is available to the Canadian and United Kingdom borrowers in the aggregate. The Credit Agreement’s incremental loan feature permits the Company to increase the available commitments under the facility by up to an additional $50,000 subject to the Company’s receipt of increased commitments from existing or new lenders and the satisfaction of certain conditions. The obligation of the Company and its domestic, Canadian, and United Kingdom subsidiaries (the “Guarantors”) under the Credit Agreement will be secured by the grant of a security interest by the Borrowers and Guarantors in substantially all of the assets owned by such entities. Additionally, the equity interests in each of the loan parties, other than the Company, and the equity interests held by each loan party in their subsidiaries, will be pledged to the lenders as collateral for the lending obligations. Borrowings under the Credit Agreement will bear interest at rates based upon either the base rate or LIBOR rate plus applicable margins. Applicable margins are dictated by the ratio of the Company’s total net indebtedness to the Company’s consolidated EBITDA for four trailing quarters, as defined in the Credit Agreement. The base rate is the highest of (a) the Overnight Bank Funding Rate plus 50 basis point, (b) the Prime Rate, or (c) the Daily LIBOR rate plus 100 basis point so long as the Daily LIBOR Rate is offered, ascertainable, and not unlawful (each as defined in the Credit Agreement). The base rate and LIBOR rate spreads range from 25 to 125 basis points and 125 to 225 basis points, respectively. The Credit Agreement includes two financial covenants: (a) Maximum Gross Leverage Ratio, defined as the Company’s consolidated Indebtedness (as defined in the Credit Agreement) divided by the Company’s consolidated EBITDA, which must not exceed (i) 3.25 to 1.00 for all testing periods other than during an Acquisition Period (as defined in the Credit Agreement), and (ii) 3.50 to 1.00 for all testing periods occurring during an Acquisition Period, and (b) Minimum Consolidated Fixed Charge Coverage Ratio, defined as the Company’s consolidated EBITDA divided by the Company’s Fixed Charges (as defined in the Credit Agreement), which must be more than 1.05 to 1.00. The Credit Agreement permits the Company to pay dividends and make distributions and redemptions with respect to its stock provided no event of default or potential default (as defined in the Credit Agreement) has occurred prior to or after giving effect to the dividend, distribution, or redemption. Additionally, the Credit Agreement permits the Company to complete acquisitions so long as (a) no event of default or potential default has occurred prior to or as a result of such acquisition; (b) the liquidity of the Borrowers is not less than $15,000 prior to and after giving effect to such acquisition; and (c) the aggregate consideration for the acquisition does not exceed: (i) $50,000 per acquisition, so long as the Gross Leverage Ratio (as defined in the Credit Agreement) is less than or equal to 2.75 after giving effect to such acquisition; or (ii) $75,000 per acquisition, so long as the Gross Leverage Ratio is less than or equal to 1.75 after giving effect to such acquisition. Other restrictions exist at all times including, but not limited to, limitations on the Company’s sale of assets and the incurrence by either the Borrowers or the non-borrower subsidiaries of the Company of other indebtedness, guarantees, and liens. As of December 31, 2021, the Company was in compliance with the covenants in the Credit Agreement. Prior to entering into the current agreement outlined above, on June 26, 2020, the Borrowers entered into the First Amendment (the “First Amendment”) to its Third Amended and Restated Credit Agreement. The First Amendment provided for a revolving credit facility to permit aggregate borrowings of the Borrowers up to $120,000 with a sublimit of the equivalent of $25,000 U.S. dollars that were available to the Canadian and United Kingdom borrowers in the aggregate, and repaid and terminated the outstanding term loan by drawing funds on the revolving credit facility. The First Amendment provided additional $5,000 annual reductions to the revolving credit facility beginning on December 31, 2020 through the maturity of the facility on April 30, 2024. As of December 31, 2021 and 2020, the Company had outstanding letters of credit of approximately $544 and $949, respectively, and had net available borrowing capacity of $98,356 and $69,274, respectively.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity The Company had authorized shares of 20,000,000 in common stock with 11,115,779 shares issued as of December 31, 2021 and 2020. The common stock has a par value of $0.01 per share and the Company did not make any dividend payments during the years ended December 31, 2021 and 2020. As of December 31, 2021 and 2020, the Company withheld 45,288 and 95,285 shares for approximately $732 and $1,665, respectively, from employees to pay their withholding taxes in connection with the vesting of restricted stock awards. There were no shares repurchased or dividends declared during the years ended December 31, 2021 and 2020. Common Stock Treasury Outstanding (Number of Shares) Balance at end of 2019 693,688 10,422,091 Issued for stock-based compensation plans (141,199) 141,199 Balance at end of 2020 552,489 10,563,290 Issued for stock-based compensation plans (107,053) 107,053 Balance at end of 2021 445,436 10,670,343

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The components of accumulated other comprehensive loss, net of tax, for the years ended December 31, 2021 and 2020, were as follows: December 31, 2021 2020 Pension and post-retirement benefit plan adjustments $ (2,517) $ (4,008) Unrealized income (loss) on interest rate swap contracts 68 (766) Foreign currency translation adjustments (16,396) (15,494) Accumulated other comprehensive loss $ (18,845) $ (20,268)

Earnings Per Common Share

Earnings Per Common Share	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Earnings Per Common Share	Earnings Per Common Share (Share amounts in thousands) The following table sets forth the computation of basic and diluted earnings (loss) per common share for the years ended December 31, 2021 and 2020: Year Ended December 31, 2021 2020 Numerator for basic and diluted earnings (loss) per common share: Income from continuing operations attributable to L.B. Foster Company $ 3,554 $ 25,823 Income (loss) from discontinued operations 72 (18,241) Net income attributable to L.B. Foster Company $ 3,626 $ 7,582 Denominator: Weighted average shares outstanding 10,623 10,540 Denominator for basic earnings per common share 10,623 10,540 Effect of dilutive securities: Stock compensation plans 129 131 Dilutive potential common shares 129 131 Denominator for diluted earnings per common share - adjusted weighted average shares outstanding and assumed conversions 10,752 10,671 Basic earnings from continuing operations per common share $ 0.33 $ 2.45 Basic earnings (loss) from discontinued operations per common share 0.01 (1.73) Basic earnings per common share $ 0.34 $ 0.72 Diluted earnings from continuing operations per common share $ 0.33 $ 2.42 Diluted earnings (loss) from discontinued operations per common share 0.01 (1.71) Diluted earnings per common share $ 0.34 $ 0.71 There were no anti-dilutive shares for the years ended December 31, 2021 and 2020.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes Income from continuing operations before income taxes, as shown in the accompanying Consolidated Statements of Operations, includes the following components for the years ended December 31, 2021 and 2020: Year Ended December 31, 2021 2020 Domestic $ 2,772 $ 9,618 Foreign 1,818 4,364 Income from continuing operations, before income taxes $ 4,590 $ 13,982 Significant components of the provision for income taxes for the years ended December 31, 2021 and 2020 were as follows: Year Ended December 31, 2021 2020 Current: Federal $ — $ (9,506) State (237) 130 Foreign 1,217 1,852 Total current 980 (7,524) Deferred: Federal (675) (292) State 1,450 (3,458) Foreign (636) (567) Total deferred 139 (4,317) Total income tax expense (benefit) $ 1,119 $ (11,841) The reconciliation of income tax computed at statutory rates to income tax expense for the years ended December 31, 2021 and 2020 is as follows: Year Ended December 31, 2021 2020 Amount Percent Amount Percent Statutory rate $ 964 21.0 % $ 2,936 21.0 % Foreign tax rate differential 20 0.4 65 0.5 State income taxes, net of federal benefit 132 2.9 1,003 7.2 Non-deductible expenses 153 3.3 181 1.3 Tax benefits related to disposition of the Test and Inspection Services business (2,130) (46.4) (16,282) (116.4) U.S. taxation of foreign income, net of tax credits 32 0.7 621 4.4 Income tax credits (227) (4.9) (1,357) (9.7) Nondeductible executive compensation 17 0.4 132 0.9 Change in income tax rates 379 8.3 138 1.0 Tax on unremitted foreign earnings (68) (1.5) 174 1.2 Change in valuation allowance 1,807 39.4 731 5.2 Other 40 0.9 (183) (1.3) Total income tax expense (benefit) / Effective rate $ 1,119 24.4 % $ (11,841) (84.7) % Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2021 and 2020 were as follows: December 31, 2021 2020 Deferred tax assets: Goodwill and other intangibles $ 7,047 $ 7,857 Accrued settlement 6,000 8,112 Deferred compensation 2,165 2,351 Contingent liabilities 644 649 Net operating loss / tax credit carryforwards 28,932 25,123 Pension and post-retirement liability 1,218 1,696 Inventories 500 1,529 Warranty reserve 248 297 Accounts receivable 129 214 Interest deduction carryforward 161 — Other 767 709 Total deferred tax assets 47,811 48,537 Less: valuation allowance (3,290) (1,483) Net deferred tax assets 44,521 47,054 Deferred tax liabilities: Goodwill and other intangibles (3,814) (4,116) Depreciation (6,919) (7,140) Inventory § 481(a) adjustment — (1,027) Unremitted earnings of foreign subsidiaries (220) (200) Other (79) (175) Total deferred tax liabilities (11,032) (12,658) Net deferred tax assets $ 33,489 $ 34,396 On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act of 2020 (“CARES Act”) was enacted in response to the COVID-19 pandemic. The CARES Act contains several corporate income tax provisions, including providing for a five-year carryback of net operating losses (“NOL”) generated in tax years 2018 through 2020, removing the 80% taxable income limitation on utilization of those NOLs if carried back to prior tax years or utilized in tax years beginning before 2021, making remaining alternative minimum tax (“AMT”) credits immediately refundable, and temporarily relaxing the interest deductibility rules by raising the adjusted taxable income limitation from 30% to 50% for tax years 2019 and 2020. As of December 31, 2021, the Company has recorded an income tax receivable of $8,500 to reflect expected tax refunds of federal taxes paid within the five year NOL carryback period. A valuation allowance is required to be established or maintained when, based on currently available information and other factors, it is more likely than not that all or a portion of a deferred tax asset will not be realized. The Company has considered all available evidence, both positive and negative, in assessing the need for a valuation allowance in each jurisdiction. As of December 31, 2021, the positive evidence considered in evaluating U.S. deferred tax assets included cumulative domestic financial income over the three-year period ended December 31, 2021, as well as the composition and reversal patterns of existing taxable and deductible temporary differences between financial reporting and tax. Based on its evaluation, the Company believed it was appropriate to rely on forecasted future taxable income to support its U.S. deferred tax assets. The amount of deferred tax assets considered realizable; however, could be adjusted if negative evidence outweighs additional subjective evidence such as the Company’s projections for growth. As of December 31, 2021, the Company has a federal NOL carryforward of $90,321, which is limited to 80% of taxable income annually, but may be carried forward indefinitely. The Company also has federal research tax credit carryforwards in the amount of $1,376 that will expire at various times from 2036 through 2041. The Company believes it is more likely than not that the tax benefits from the federal loss carryforwards and research tax credit carryforwards will be realized. As of December 31, 2021 and 2020, the tax benefit of NOL carryforwards available for state income tax purposes was $9,643 and $8,320, respectively. Many state NOL carryforwards will expire in various years through 2041, while some may be carried forward indefinitely. The Company believes it is more likely than not that a portion of the tax benefit from state operating loss carryforwards will not be realized. In recognition of this risk, the Company has provided a valuation allowance of $2,430, net of federal benefit, against deferred tax assets related to state operating loss carryforwards as of December 31, 2021. As of December 31, 2021, the Company has NOL carryforwards in certain foreign jurisdictions of $2,921, which may be carried forward indefinitely. The foreign jurisdictions have incurred cumulative financial losses over the three-year period ended December 31, 2021 and have projected future taxable losses. The Company believes it is more likely than not that the tax benefit from these loss carryforwards will not be realized. In recognition of this risk, it has provided a valuation allowance of $860, collectively, against deferred tax assets in foreign jurisdictions as of December 31, 2021. The determination to record or not record a valuation allowance involves management judgment, based on the consideration of positive and negative evidence available at the time of the assessment. Management will continue to assess the realization of its deferred tax assets based upon future evidence, and may record adjustments to valuation allowances against deferred tax assets in future periods, as appropriate, that could materially impact net income. Each quarter, management reviews operations and liquidity needs in each jurisdiction to assess the Company’s intent to reinvest foreign earnings outside of the U.S. As of December 31, 2021, management determined that cash balances of its Canadian and United Kingdom subsidiaries exceeded projected capital needs by $4,400. Management does not intend for such amounts to be permanently reinvested outside of the U.S. and has therefore accrued foreign withholding taxes of $220 as of December 31, 2021. It is management’s intent and practice to indefinitely reinvest other undistributed earnings outside of the U.S. Determination of the amount of any unrecognized deferred income tax liability associated with these undistributed earnings is not practicable because of the complexities of the hypothetical calculation. The following table provides a reconciliation of unrecognized tax benefits as of December 31, 2021 and 2020: December 31, 2021 2020 Unrecognized tax benefits at beginning of period: $ 409 $ 414 Decreases based on tax positions for prior periods (44) (5) Balance at end of period $ 365 $ 409 The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate was $365 as of December 31, 2021. The Company accrues interest and penalties related to unrecognized tax benefits in its provision for income taxes. As of December 31, 2021 and 2020, the Company had accrued interest and penalties related to unrecognized tax benefits of $333 and $333, respectively. As of December 31, 2021, the Company did not expect any material increases or decreases to its unrecognized tax benefits within the next 12 months. Ultimate realization of these tax benefits is dependent upon the occurrence of certain events, including the completion of audits by tax authorities and expiration of statutes of limitations. The Company files income tax returns in the U.S. and in various state, local, and foreign jurisdictions. The Company is subject to federal income tax examinations for the 2018 period and thereafter. With respect to the state, local, and foreign filings, certain entities of the Company are subject to income tax examinations for the 2017 period and thereafter.

Stock-based Compensation

Stock-based Compensation	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement, Noncash Expense [Abstract]
Stock-based Compensation	Stock-based Compensation The Company applies the provisions of ASC 718, “Compensation - Stock-based Compensation,” to account for the Company’s stock-based compensation. Stock-based compensation cost is measured at the grant date based on the calculated fair value of the award and is recognized over the employees’ requisite service period. Stock forfeitures and cancellations are recognized as they occur. The Company recorded stock-based compensation expense of $1,945 and $1,136 for the years ended December 31, 2021 and 2020, respectively, related to fully-vested stock awards, restricted stock awards, and performance unit awards. As of December 31, 2021, unrecognized compensation expense for awards that the Company expects to vest approximated $2,471. The Company will recognize this unrecognized compensation expense over approximately 5.2 years. Shares issued as a result of vested stock-based compensation generally will be from previously issued shares that have been reacquired by the Company and held as treasury stock or authorized but previously unissued common stock. As of December 31, 2021, the Company had stock awards issued pursuant to the 2006 Omnibus Incentive Plan, as amended and restated in May 2018 (“Omnibus Plan”). The Omnibus Plan allows for the issuance of 2,058,000 shares of common stock through the granting of stock options or stock awards (including performance units convertible into stock) to key employees and directors at no less than 100% of fair market value on the date of the grant. The Omnibus Plan provides for the granting of “nonqualified options” with a duration of not more than ten years from the date of grant. The Omnibus Plan also provides that, unless otherwise set forth in the option agreement, stock options are exercisable in installments of up to 25% annually beginning one year from the date of grant. No stock options have been granted under the Omnibus Plan and, as such, there was no stock-based compensation expense related to stock options recorded in 2021 and 2020. Non-Employee Director Fully-Vested and Restricted Stock Awards Prior to May 2018, non-employee directors were awarded fully-vested shares of the Company’s common stock on each date the non-employee directors were elected at the annual shareholders’ meeting to serve as directors. Since May 2018, such annual equity awards have been subject to a one-year vesting requirement. During the quarter ended June 30, 2017, the Nomination and Governance Committee and Board of Directors jointly approved the Deferred Compensation Plan for Non-Employee Directors under the Omnibus Plan, which permits non-employee directors of the Company to defer receipt of earned cash and/or stock compensation for service on the Board. The non-employee directors were granted a total of 35,255 and 50,316 restricted shares and fully-vested for the years ended December 31, 2021 and 2020, respectively. Compensation expense recorded by the Company related to such awards to non-employee directors was approximately $650 and $576 for the years ended December 31, 2021 and 2020, respectively. During 2021, 8,814 deferred share units were allotted to the accounts of the non-employee directors pursuant to the Deferred Compensation Plan for Non-Employee Directors. The weighted average fair value of all the fully-vested and restricted stock grants awarded was $17.87 and $12.79 per share for the years ended December 31, 2021 and 2020, respectively. Restricted Stock Awards and Performance Unit Awards Under the Omnibus Plan, the Company grants certain employees restricted stock and performance unit awards. The forfeitable restricted stock awards granted prior to March 2015 generally time-vest after a four-year period, and those granted subsequent to March 2015 generally time-vest ratably over a three-year period, unless indicated otherwise by the underlying restricted stock award agreement. Performance unit awards are offered annually under separate three-year long-term incentive programs. Performance units are subject to forfeiture and will be converted into common stock based upon the Company’s performance relative to performance measures and conversion multiples as defined in the underlying program. If the Company’s estimate of the number of performance stock awards expected to vest changes in a subsequent accounting period, cumulative compensation expense could increase or decrease. The change is recognized in the current period for the performance unit awards and would change future expense over the remaining service period. The following table summarizes the restricted stock award, deferred stock units, and performance unit award activity for the years ended December 31, 2021 and 2020: Restricted Deferred Performance Weighted Average Outstanding as of January 1, 2020 150,799 54,078 331,148 $ 18.50 Granted 104,789 12,058 105,857 16.72 Vested (73,260) — (163,224) 15.59 Adjustment for incentive awards — — (96,364) 25.04 Canceled and forfeited (10,394) — (27,395) 20.07 Outstanding as of December 31, 2020 171,934 66,136 150,022 18.05 Granted 111,337 8,814 147,367 16.83 Vested (144,400) — (7,940) 14.11 Adjustment for incentive awards — — (125,767) 17.75 Canceled and forfeited (3,167) — (47,111) 16.46 Outstanding as of December 31, 2021 135,704 74,950 116,571 $ 19.75 Performance units are subject to forfeiture and are converted into common stock of the Company based upon the Company’s performance relative to performance measures and conversion multiples as defined in the underlying plan. Performance Stock Units are adjusted to the Company’s expected performance target attainment, while the weighted average aggregate grant date fair value in the above table is based upon achieving 100% of the performance targets as defined in the underlying plan. In February 2021, under the 2006 Omnibus Incentive Plan, the Company established a performance-based incentive stock award retention program to incentivize and retain key personnel during the COVID-19 pandemic by driving stock price. Under this five-year program, participants have the opportunity to earn up to 3,333 shares of Company common stock. The first 50% of the shares (1,666 shares) are earned based on achievement of a consecutive thirty (30) day average NASDAQ closing price of $25.00. The second 50% of the shares (1,666 shares) are earned based on achievement of a consecutive thirty (30) day average NASDAQ closing price of $30.00. The value of any shares awarded will be determined using a Monte Carlo methodology at the time of payout. No shares earned are paid prior to March 1, 2024, and the program and opportunity to earn the shares expires on February 28, 2026. Excluding the restricted stock awards granted to non-employee directors, the Company recorded stock-based compensation expense of $1,295 and $557, respectively, for the periods ended December 31, 2021 and 2020 related to restricted stock and performance unit awards.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value MeasurementsThe Company determines the fair value of assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The fair values are based on assumptions that market participants would use when pricing an asset or liability, including assumptions about risk and the risks inherent in valuation techniques and the inputs to valuations. The fair value hierarchy is based on whether the inputs to valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s own assumptions of what market participants would use. The fair value hierarchy includes three levels of inputs that may be used to measure fair value as described below. Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. The classification of a financial asset or liability within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The Company has an established process for determining fair value for its financial assets and liabilities, principally cash and cash equivalents and interest rate swaps. Fair value is based on quoted market prices, where available. If quoted market prices are not available, fair value is based on assumptions that use as inputs market-based parameters. The following section describes the valuation methodologies used by the Company to measure different financial instruments at fair value, including an indication of the level in the fair value hierarchy in which each instrument is generally classified. Where appropriate, the description includes details of the key inputs to the valuations and any significant assumptions. Cash equivalents. Included within “Cash and cash equivalents” are investments in non-domestic term deposits. The carrying amounts approximate fair value because of the short maturity of the instruments. LIBOR-Based interest rate swaps . To reduce the impact of interest rate changes on outstanding variable-rate debt, the Company entered into forward starting LIBOR-based interest rate swaps with notional values totaling $50,000 and $20,000 effective February 2017 and March 2022, respectively. The fair value of the interest rate swaps is based on market-observable forward interest rates and represents the estimated amount that the Company would pay to terminate the agreements. As such, the swap agreements are classified as Level 2 within the fair value hierarchy. As of December 31, 2021 and December 31, 2020, the interest rate swaps were recorded in “Other accrued liabilities” within the Condensed Consolidated Balance Sheets. The following assets and liabilities of the Company were measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820, “Fair Value Measurement” (“ASC 820”) as of December 31, 2021 and 2020: Fair Value Measurements as of December 31, 2021 Fair Value Measurements as of December 31, 2020 December 31, 2021 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2020 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Term deposits $ 18 $ 18 $ — $ — $ 18 $ 18 $ — $ — Interest rate swaps 175 — 175 — — — — — Total assets $ 193 $ 18 $ 175 $ — $ 18 $ 18 $ — $ — Interest rate swaps $ 159 $ — $ 159 $ — $ 1,097 $ — $ 1,097 $ — Total liabilities $ 159 $ — $ 159 $ — $ 1,097 $ — $ 1,097 $ — The $20,000 interest rate swaps that become effective March 2022 are accounted for as cash flow hedges and the objective of the hedges is to offset the expected interest variability on payments associated with the interest rate on our debt. The gains and losses related to the interest rate swaps are reclassified from “Accumulated other comprehensive loss” in our Condensed Consolidated Balance Sheets and included in “Interest expense - net” in our Condensed Consolidated Statements of Operations as the interest expense from our debt is recognized. Prior to the third quarter of 2020, the Company accounted for the $50,000 of interest rate swaps that became effective February 2017 as cash flow hedges and the objective of the hedges is to offset the expected interest variability on payments associated with the interest rate on its debt. In the third quarter of 2020, the Company dedesignated the cash flow hedges and now accounts for the $50,000 interest rate swaps on a mark-to-market basis with changes in fair value recorded in current period earnings. In connection with this dedesignation, the Company froze the balances recorded in “Accumulated other comprehensive loss” at June 30, 2020 and reclassifies balances to earnings as the underlying physical transactions occur, unless it is no longer probable that the physical transaction will occur at which time the related gains deferred in Other Comprehensive Income will be immediately recorded in earnings. The gains and losses related to the interest rate swaps are reclassified from “Accumulated other comprehensive loss” in the Condensed Consolidated Balance Sheets and included in “Interest expense - net” in the Condensed Consolidated Statements of Operations as the interest expense from the Company’s debt is recognized. For the year ended December 31, 2021 and 2020, the Company recognized interest expense of $958 and $289, respectively, from interest rate swaps. As a result of the dedesignation of the interest rate swaps, the Company recognized interest income of $940 and $470 from the change in fair value of the interest rate swaps in “Interest expense - net” in the Consolidated Statements of Operations for the twelve months ended December 31, 2021 and 2020, respectively. In accordance with the provisions of ASC 820, the Company measures certain nonfinancial assets and liabilities at fair value, which are recognized and disclosed on a nonrecurring basis. The gross carrying value of the Company’s revolving credit facility approximates fair value for the periods presented. Additional information regarding the revolving credit facility can be found in Note 10. Information regarding the fair value disclosures associated with the assets of the Company’s defined benefit plans can be found in Note 17.

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
Retirement Plans	Retirement Plans The Company has three retirement plans that cover its hourly and salaried employees in the U.S.: one defined benefit plan, which is frozen, and two defined contribution plans. Employees are eligible to participate in the appropriate plan based on employment classification. The Company’s contributions to the defined benefit and defined contribution plans are governed by the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) and the Company’s policy and investment guidelines of the applicable plan. The Company’s policy is to contribute at least the required minimum in accordance with the funding standards of ERISA. The Company maintains two defined contribution plans for its employees in Canada, as well as a post-retirement benefit plan. In the United Kingdom, the Company maintains two defined contribution plans and a defined benefit plan, which is frozen. These plans are discussed in further detail below. United States Defined Benefit Plan The following tables present a reconciliation of the changes in the benefit obligation, the fair market value of the assets, and the funded status of the plan, as of December 31, 2021 and 2020: December 31, 2021 2020 Changes in benefit obligation: Benefit obligation at beginning of year $ 8,448 $ 7,809 Interest cost 172 224 Actuarial (gain) loss (319) 813 Benefits paid (426) (398) Benefit obligation at end of year $ 7,875 $ 8,448 Change to plan assets: Fair value of assets at beginning of year $ 4,459 $ 4,360 Actual gain on plan assets 434 197 Employer contribution 300 300 Benefits paid (426) (398) Fair value of assets at end of year 4,767 4,459 Funded status at end of year $ (3,108) $ (3,989) Amounts recognized in the consolidated balance sheets consist of: Other long-term liabilities $ (3,108) $ (3,989) Amounts recognized in accumulated other comprehensive loss consist of: Net loss $ 2,082 $ 2,686 The actuarial loss included in accumulated other comprehensive loss that will be recognized in net periodic pension cost during 2022 is $1, before taxes. Net periodic pension costs for the years ended December 31, 2021 and 2020 were as follows: Year Ended December 31, 2021 2020 Components of net periodic benefit cost: Interest cost $ 172 $ 224 Expected return on plan assets (247) (230) Recognized net actuarial loss 99 53 Net periodic pension cost $ 24 $ 47 The weighted average assumptions in the following table represent the rates used to develop the actuarial present value of the projected benefit obligation for the year listed and also the net periodic benefit cost for the following year. Year Ended December 31, 2021 2020 Discount rate 2.1 % 3.0 % Expected rate of return on plan assets 5.2 % 5.3 % The expected long-term rate of return is based on numerous factors, including the target asset allocation for plan assets, historical rate of return, long-term inflation assumptions, and current and projected market conditions. Amounts applicable to the Company’s pension plan with accumulated benefit obligations in excess of plan assets were as follows as of December 31, 2021 and 2020: December 31, 2021 2020 Projected benefit obligation $ 7,875 $ 8,448 Accumulated benefit obligation 7,875 8,448 Fair value of plan assets 4,767 4,459 Plan assets consist primarily of various fixed income and equity investments. The Company’s primary investment objective is to provide long-term growth of capital while accepting a moderate level of risk. The investments are limited to cash and cash equivalents, bonds, preferred stocks, and common stocks. The investment target ranges and actual allocation of pension plan assets by major category as of December 31, 2021 and 2020 were as follows: December 31, Target 2021 2020 Asset Category Cash and cash equivalents 0 - 20% 4 % 9 % Total fixed income funds 25 - 50% 14 32 Total mutual funds and equities 35 - 70% 82 59 Total 100 % 100 % In accordance with the fair value disclosure requirements of ASC 820, the following assets were measured at fair value on a recurring basis as of December 31, 2021 and 2020. Additional information regarding ASC 820 and the fair value hierarchy can be found in Note 16. December 31, 2021 2020 Asset Category Cash and cash equivalents $ 171 $ 399 Fixed income funds Corporate bonds 667 1,440 Total fixed income funds 667 1,440 Equity funds and equities Mutual funds 802 713 Exchange-traded funds 3,127 1,907 Total mutual funds and equities 3,929 2,620 Total $ 4,767 $ 4,459 Cash equivalents: The Company uses quoted market prices to determine the fair value of these investments in interest-bearing cash accounts and they are classified as Level 1 of the fair value hierarchy. The carrying amounts approximate fair value because of the short maturity of the instruments. Fixed income funds: Investments within the fixed income funds category consist of fixed income corporate debt. The Company uses quoted market prices to determine the fair values of these fixed income funds. These instruments consist of exchange-traded government and corporate bonds and are classified as Level 1 of the fair value hierarchy. Equity funds and equities: The valuation of investments in registered investment companies is based on the underlying investments in securities. Securities traded on security exchanges are valued at the latest quoted sales price. Securities traded in the over-the-counter market and listed securities for which no sale was reported on that date are valued at the average of the last reported bid and ask quotations. These investments are classified as Level 1 of the fair value hierarchy. The Company currently anticipates contributions of $460 to its U.S. defined benefit plan in 2022. The following benefit payments are expected to be paid during the years indicated: Year Ending December 31, 2022 $ 473 2023 496 2024 493 2025 486 2026 480 Years 2027-2031 2,222 United Kingdom Defined Benefit Plan The Company’s U.K. defined benefit plan covers certain current employees, former employees, and retirees. The plan has been frozen to new entrants since April 1, 1997 and also covers the former employees of a merged plan after January 2002. Benefits under the plan were based on years of service and eligible compensation during defined periods of service. The Company’s funding policy for the plan is to make minimum annual contributions required by applicable regulations. The funded status of the United Kingdom defined benefit plan as of December 31, 2021 and 2020 was as follows: December 31, 2021 2020 Changes in benefit obligation: Benefit obligation at beginning of year $ 10,265 $ 9,101 Interest cost 109 184 Actuarial (gain) loss (825) 996 Benefits paid (302) (283) Foreign currency exchange rate changes (112) 267 Benefit obligation at end of year $ 9,135 $ 10,265 Change to plan assets: Fair value of assets at beginning of year $ 7,975 $ 7,290 Actual gain (loss) on plan assets 522 453 Employer contribution 336 337 Benefits paid (338) (319) Foreign currency exchange rate changes (86) 214 Fair value of assets at end of year 8,409 7,975 Funded status at end of year $ (726) $ (2,290) Amounts recognized in the consolidated balance sheets consist of: Other long-term liabilities $ (726) $ (2,290) Amounts recognized in accumulated other comprehensive loss consist of: Net loss $ 837 $ 2,247 Prior service cost 127 152 Total $ 964 $ 2,399 Net periodic pension costs for the years ended December 31, 2021 and 2020 were as follows: Year Ended December 31, 2021 2020 Components of net periodic benefit cost: Interest cost $ 109 $ 184 Expected return on plan assets (254) (250) Amortization of prior service cost 26 26 Recognized net actuarial loss 165 329 Net periodic pension cost $ 46 $ 289 The weighted average assumptions in the following table represent the rates used to develop the actuarial present value of the projected benefit obligation for the year listed and also the net periodic benefit cost for the following year. Year Ended December 31, 2021 2020 Discount rate 1.8 % 1.1 % Expected rate of return on plan assets 3.8 % 3.2 % Amounts applicable to the Company’s pension plans with accumulated benefit obligations in excess of plan assets were as follows as of December 31, 2021 and 2020: December 31, 2021 2020 Projected benefit obligation $ 9,135 $ 10,265 Accumulated benefit obligation 9,135 10,265 Fair value of plan assets 8,409 7,975 The Company has estimated the long-term rate of return on plan assets based primarily on historical returns on plan assets, adjusted for changes in target portfolio allocations, and recent changes in long-term interest rates based on publicly available information. Plan assets are invested by the trustees in accordance with a written statement of investment principles. This statement permits investment in equities, corporate bonds, United Kingdom government securities, commercial property, and cash, based on certain target allocation percentages. Asset allocation is primarily based on a strategy to provide steady growth without undue fluctuations. The target asset allocation percentages for 2021 were as follows: Equity securities Up to 100% Commercial property Not to exceed 50% U.K. Government securities Not to exceed 50% Cash Up to 100% Plan assets held within the United Kingdom defined benefit plan consist of cash and equity securities that have been classified as Level 1 of the fair value hierarchy. All other plan assets have been classified as Level 2 of the fair value hierarchy. The plan assets by category for the years ended December 31, 2021 and 2020 were as follows: December 31, 2021 2020 Asset Category Cash and cash equivalents $ 339 $ 348 Equity securities 3,822 3,101 Bonds 3,491 3,410 Other 757 1,116 Total $ 8,409 $ 7,975 United Kingdom regulations require trustees to adopt a prudent approach to funding required contributions to defined benefit pension plans. The Company anticipates making contributions of $337 to the United Kingdom defined benefit plan during 2022. The following estimated future benefits payments are expected to be paid under the United Kingdom defined benefit plan: Year Ending December 31, 2022 $ 360 2023 387 2024 412 2025 420 2026 428 Years 2027-2031 1,420 Other Post-Retirement Benefit Plan The Company’s operation near Montreal, Quebec, Canada, maintains a post-retirement benefit plan, which provides retiree life insurance, health care benefits, and, for a closed group of employees, dental care. Retiring employees with a minimum of 10 years of service are eligible for the plan benefits. The plan is not funded. Cost of benefits earned by employees is charged to expense as services are rendered. The expense related to this plan was not material for 2021 or 2020. The accrued benefit obligation was $856 and $932 as of December 31, 2021 and 2020, respectively. This obligation is recognized within “Other long-term liabilities” on the Consolidated Balance Sheets. Benefit payments anticipated for 2022 are not material. The weighted average assumptions in the following table represent the rates used to develop the actuarial present value of the projected benefit obligation for the year listed and also the net periodic benefit cost for the following year. Year Ended December 31, 2021 2020 Discount rate 3.1 % 2.5 % Weighted average health care trend rate 4.7 % 4.8 % The weighted average health care rate is assumed to trend downward to an ultimate rate of 4.0% in 2040. Defined Contribution Plans The Company sponsors six defined contribution plans for hourly and salaried employees across its domestic and international facilities. The following table summarizes the expense associated with the contributions made to these plans. Year Ended December 31, 2021 2020 United States $ 1,484 $ 866 Canada 145 137 United Kingdom 510 437 $ 2,139 $ 1,440

Commitments and Contingent Liab

Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	Commitments and Contingent Liabilities The Company is subject to product warranty claims that arise in the ordinary course of its business. For certain manufactured products, the Company maintains a product warranty accrual that is adjusted on a monthly basis as a percentage of cost of sales. This product warranty accrual is periodically adjusted based on the identification or resolution of known individual product warranty claims. The following table sets forth the Company’s product warranty accrual: Warranty Liability Balance as of December 31, 2020 $ 1,249 Additions to warranty liability 797 Warranty liability utilized (1,004) Balance as of December 31, 2021 $ 1,042 On March 13, 2019, the Company and its subsidiary, CXT Incorporated entered into a Settlement Agreement (the “Settlement Agreement”) with Union Pacific Railroad (“UPRR”) to resolve litigation in the matter of Union Pacific Railroad Company v. L.B. Foster Company and CXT Incorporated , Case No. CI 15-564, in the District Court for Douglas County, Nebraska. Under the Settlement Agreement, the Company and CXT will pay UPRR the aggregate amount of $50,000 without pre-judgment interest, beginning with a $2,000 immediate payment, and with the remaining $48,000 paid in installments over a six-year period commencing on March 13, 2019 through December 2024 pursuant to a Promissory Note. Additionally, commencing in January 2019 and through December 2024, UPRR agreed to purchase from the Company and its subsidiaries and affiliates, a cumulative total amount of $48,000 of products and services, targeting $8,000 of annual purchases per year beginning with 2019 per letters of intent under the Settlement Agreement. The Settlement Agreement also includes a mutual release of all claims and liability regarding or relating to all CXT pre-stressed concrete railroad ties with no admission of liability and dismissal of the litigation with prejudice. During the third quarter of 2021, in connection with the Company’s divestiture of its Piling Products division, the targeted annual purchases per year have been reduced to $6,000 for 2021 through 2024. The expected payments under the UPRR settlement agreement for the year ending December 31, 2022 and thereafter were as follows: Year Ending December 31, 2022 $ 8,000 2023 8,000 2024 8,000 Total $ 24,000 The Company reclassified $6,600 of the previously accrued warranty reserve related to the UPRR matter into its aggregate accrued settlement liability of $50,000 as of December 31, 2018. Therefore, the Company recognized $43,400 in expense for the year ended December 31, 2018 for the remaining amount per the Settlement Agreement, which was recorded in “Concrete Tie Settlement expense” within its Consolidated Statements of Operations. As of December 31, 2021 and 2020, $8,000 and $8,000 was recorded within “Current portion of accrued settlement,” respectively, and $16,000 and $24,000 was recorded within “Long-term portion of accrued settlement,” respectively, within the Consolidated Balance Sheets. Other Legal Matters The Company is also subject to other legal proceedings and claims that arise in the ordinary course of its business. Legal actions are subject to inherent uncertainties, and future events could change management’s assessment of the probability or estimated amount of potential losses from pending or threatened legal actions. Based on available information, it is the opinion of management that the ultimate resolution of pending or threatened legal actions, both individually and in the aggregate, will not result in losses having a material adverse effect on the Company’s financial position or liquidity as of December 31, 2021. If management believes that, based on available information, it is at least reasonably possible that a material loss (or additional material loss in excess of any accrual) will be incurred in connection with any legal actions, the Company discloses an estimate of the possible loss or range of loss, either individually or in the aggregate, as appropriate, if such an estimate can be made, or discloses that an estimate cannot be made. Based on the Company’s assessment as of December 31, 2021, no such disclosures were considered necessary. Environmental Matters The Company is subject to national, state, foreign, provincial, and/or local laws and regulations relating to the protection of the environment. The Company’s efforts to comply with environmental regulations may have an adverse effect on its future earnings. On June 5, 2017, a General Notice Letter was received from the U.S. Environmental Protection Agency (“EPA”) indicating that the Company may be a potentially responsible party (“PRP”) regarding the Portland Harbor Superfund Site cleanup along with numerous other companies. More than 140 other companies received such a notice. The Company and a predecessor owned and operated a facility near the harbor site for a period prior to 1982. The net present value and undiscounted costs of the selected remedy throughout the harbor site are estimated by the EPA to be approximately $1.1 billion and $1.7 billion, respectively, and the active remedial work is expected to take as long as 13 years to complete. The Company is reviewing the basis for its identification by the EPA and the nature of the historic operations of a Company predecessor near the site. Additionally, the Company executed a PRP agreement to participate in a private allocation process among almost 100 PRPs in a working group whose work began in 2008 and whose work is ongoing. The Company cannot predict the ultimate impact of these proceedings because of the large number of PRPs involved throughout the harbor site, the degree of contamination of various wastes, varying environmental impacts throughout the harbor site, the scarcity of data related to the facility once operated by the Company and a predecessor, and the speculative nature of the remediation costs. Based upon information currently available, management does not believe that the Company’s alleged PRP status regarding the Portland Harbor Superfund Site or other compliance with the present environmental protection laws will have a material adverse effect on the financial condition, results of operations, cash flows, competitive position, or capital expenditures of the Company. The following table sets forth the Company’s undiscounted environmental obligation: Environmental Liability Balance as of December 31, 2020 $ 2,562 Additions to environmental obligations 43 Environmental obligations utilized (86) Balance as of December 31, 2021 $ 2,519

Other (Income) Expense

Other (Income) Expense	12 Months Ended
	Dec. 31, 2021
Other Income and Expenses [Abstract]
Other (Income) Expense	Other (Income) Expense The following table summarizes the Company’s other (income) expense for the years ended December 31, 2021 and 2020. 2021 2020 Gain on Piling Products division asset sale (a) $ (2,741) $ — Disbursement from an unconsolidated partnership (b) — (1,874) Loss on Precast Concrete Products segment relocation and closure activities (c) — 673 Foreign currency losses (gains) 452 (32) Other (786) (877) Other income - net $ (3,075) $ (2,110) a. On September 27, 2021, the Company announced it completed the sale of its Piling Products division to J.D. Fields & Company, Inc., resulting in a pretax gain of $2,741 in 2021. b. In the second quarter of 2020, the Company received a non-recurring disbursement of $1,874 from an unconsolidated partnership. c. During the fourth quarter of 2019, the Company announced and commenced the relocation and closure of the Spokane, WA concrete products facility and the subsequent relocation to Boise, ID, which was completed during the first quarter of 2020. This activity resulted in expense of $673 in 2020, within the Precast Concrete Products segment.

Schedule II Valuation and Quali

Schedule II Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2021
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II Valuation and Qualifying Accounts	L.B. FOSTER COMPANY AND SUBSIDIARIES SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020 Balance at Beginning of Year Additions Charged to Costs and Expenses Deductions (1) Balance at End of Year 2021 Deducted from assets to which they apply: Allowance for credit losses $ 944 $ (87) $ 310 $ 547 Valuation allowance for deferred tax assets $ 1,483 $ 1,807 $ — $ 3,290 2020 Deducted from assets to which they apply: Allowance for credit losses $ 1,073 $ 286 $ 415 $ 944 Valuation allowance for deferred tax assets $ 752 $ 731 $ — $ 1,483 1. Notes and accounts receivable written off as uncollectible or allowance reversed.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Organization, operations, and basis of consolidations	Organization, operations, and basis of consolidation The consolidated financial statements include the accounts of L.B. Foster Company and its wholly-owned subsidiaries, joint ventures, and partnerships in which a controlling interest is held. Inter-company transactions and accounts have been eliminated. The Company utilizes the equity method of accounting for companies where its ownership is less than or equal to 50% and significant influence exists. L.B. Foster Company (“Company”) is a global solutions provider of engineered, manufactured products and services that builds and supports infrastructure. The Company’s innovative engineering and product development solutions address the safety, reliability, and performance needs of its customers’ most challenging requirements. The Company maintains locations in North America, South America, Europe, and Asia. The Company is organized and operates in three reporting segments: Rail, Technologies, and Services (“Rail”), Precast Concrete Products (“Precast”), and Steel Products and Measurement. The Rail segment is comprised of several manufacturing and distribution businesses that provide a variety of products and services for freight and passenger railroads and industrial companies throughout the world. The Precast segment is composed of three precast concrete manufacturing facilities across the United States (“U.S.”) providing engineered precast concrete solutions. The Steel Products and Measurement segment is composed of fabricated bridge, protective coating, threading, and precision measurement offerings across North America.
Use of estimates	Use of estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates, judgements, and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates and changes in these estimates are recorded when known.
Cash and cash equivalents	Cash and cash equivalents The Company considers cash and other instruments with maturities of three months or less when purchased to be cash and cash equivalents. The Company invests available funds in a manner to preserve investment principal and maintain liquidity, while seeking the highest yield available. Cash and cash equivalents held in non-domestic accounts were $6,168 and $6,995 as of December 31, 2021 and 2020, respectively. Included in non-domestic cash equivalents are investments in bank term deposits of approximately $18 as of December 31, 2021 and 2020. The carrying amounts approximated fair value due to the short maturity of the instruments.
Inventory	Inventory Inventory is valued at the lower of average cost or net realizable value. Slow-moving inventory is reviewed and adjusted regularly, based upon product knowledge, physical inventory observation, inventory turnover, and the age of the inventory. Inventory contains product costs, including inbound freight, direct labor, overhead costs relating to the manufacturing and distribution of products, and absorption costs representing the excess manufacturing or production costs over the amounts charged to the cost of sales or services.
Property, plant and equipment	Property, plant, and equipment Depreciation and amortization are provided on a straight-line basis over the estimated useful lives of 8 to 40 years for buildings and 2 to 50 years for machinery and equipment. Leasehold improvements are amortized over 7 to 19 years, which represent the lives of the respective leases or the lives of the improvements, whichever is shorter. Depreciation expense is recorded within “Cost of goods sold,” “Cost of services sold,” and “Selling and administrative expenses” on the Consolidated Statements of Operations based upon the particular asset’s use. The Company reviews a long-lived asset for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The Company recognizes an impairment loss if the carrying amount of a long-lived asset is not recoverable and exceeds its fair value. There were no property, plant, and equipment impairments recorded for the years ended December 31, 2021 and 2020. Maintenance, repairs, and minor renewals are charged to operations as incurred. Major renewals and betterments that substantially extend the useful life of the property are capitalized at cost. Upon the sale or other disposition of assets, the costs and related accumulated depreciation and amortization are removed from the accounts and the resulting gain or loss, if any, is reflected in “Other income - net” in the Consolidated Statements of Operations.
Allowance for credit losses	Allowance for credit losses On January 1, 2020, the Company adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”), and all the related amendments using the modified retrospective approach, which did not result in any changes to the previously reported financial information. The updates related to ASU 2016-13 were applied to assets held as of January 1, 2020. In accordance with adoption of the new standard, the Company evaluated and revised its policies surrounding the allowance for credit losses for trade receivables and contract assets. The Company established the allowance for credit losses by calculating the amount to reserve based on the age of a given trade receivable and considering historical collection patterns and bad debt expense experience, in addition to any other relevant subjective adjustments to individual receivables made by management. The Company also considered current and expected future market and other conditions. Trade receivables are pooled within the calculation based on a range of ages, which appropriately groups receivables of similar credit risk together. The established reserve thresholds to calculate the allowance for credit loss are based on and supported by historic collection patterns and bad debt expense incurred by the Company, as well as the expectation that collection patterns and bad debt expense will continue to adhere to patterns observed in recent years, which was formed based on trends observed as well as current and expected future conditions, including the estimated effects of the COVID-19 pandemic. Management maintains high-quality credit review practices as well as positive customer relationships that further mitigate credit risk. Management monitors and reviews the contributing factors to the Company’s reserve, and makes any appropriate revisions as they become necessary. Reserves for uncollectible accounts are recorded as part of “Selling and administrative expenses” in the Consolidated Statements of Operations.
Goodwill and other intangible assets	Goodwill and other intangible assets Goodwill is the cost of an acquisition less the fair value of the identifiable net assets of the acquired business. Goodwill is tested annually for impairment or more often if there are indicators of impairment within a reporting unit. A reporting unit is an operating segment or a component of an operating segment for which discrete financial information is available and reviewed by management on a regular basis. There was no change to the reporting units as a result of the 2021 change in reporting segments. The goodwill impairment test involves comparing the fair value of a reporting unit to its carrying value, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, an impairment loss equal to the excess amount up to the goodwill balance is recorded as a component of operations. The Company performs its annual impairment tests in the fourth quarter. The Company’s fourth quarter 2021 annual test included the assessment of qualitative factors to determine whether it was more likely than not that the fair value of each reporting unit is less than its carrying value. The qualitative assessment encompassed a review of events and circumstances specific to each reporting unit with goodwill, as well as specific to the entity as a whole. The Company’s qualitative assessment considered, among other things, factors such as macroeconomic conditions, industry and market considerations, including changes in the Company’s stock price and market multiples, projected financial performance, cost factors, changes in carrying values, and other relevant factors. Considering the totality of the qualitative factors assessed, based on the weight of evidence, no circumstances existed that would indicate it was more likely than not that goodwill was impaired. There was no goodwill impairment recognized during the years ended December 31, 2021 and 2020. The Company continues to monitor the recoverability of the long-lived assets associated with certain reporting units of the Company and the long-term financial projections of the businesses. Sustained declines in the markets the Company serves may result in future long-lived asset impairment.
Environmental remediation and compliance	Environmental remediation and compliance Environmental remediation costs are accrued when a liability is probable and costs are estimable. Environmental compliance costs, which principally include the disposal of waste generated by routine operations, are expensed as incurred. Capitalized environmental costs, when appropriate, are depreciated over their useful life. Reserves are not reduced by potential claims for recovery and are not discounted. Claims for recovery are recognized as agreements are reached with third parties or as amounts are received. Reserves are periodically reviewed throughout the year and adjusted to reflect current remediation progress, prospective estimates of required activity, and other factors that may be relevant, including changes in technology or regulations. See Note 18 for additional information regarding the Company’s outstanding environmental and litigation reserves.
Revenue recognition	Revenue recognition The Company’s revenues are comprised of product and service sales, including products and services provided under long-term agreements with its customers. All revenue is recognized when the Company satisfies its performance obligations under the respective contract, either implicit or explicit, by transferring the promised product or rendering a service to its customer either when or as its customer obtains control of the product or the service is rendered. Deferred revenue consists of customer billings or payments received for which the revenue recognition criteria have not yet been met as well as contract liabilities (billings in excess of costs) on over time contracts. Advance payments from customers typically relate to contracts for which the Company has significantly fulfilled its
Product warranty	Product warrantyThe Company maintains a current warranty liability for the repair or replacement of defective products. For certain manufactured products, an accrual is made on a monthly basis as a percentage of cost of sales based upon historical experience. For long-lived construction products, a warranty is established when the claim is known and quantifiable. The product warranty accrual is periodically adjusted based on the identification or resolution of known individual product warranty claims or due to changes in the Company’s historical warranty experience.
Income taxes	Income taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred taxes are measured using enacted tax laws and rates expected to be in effect when such differences are recovered or settled. The effect of a change in tax rates on deferred taxes is recognized in income in the period that includes the enactment date of the change. The Company has also elected to record income taxes associated with global intangible low-taxed income (“GILTI”) as period costs if and when incurred. The Company makes judgments regarding the recognition of deferred tax assets and the future realization of these assets. As prescribed by the FASB’s Accounting Standards Codification (“ASC”) 740, “Income Taxes” and applicable guidance, valuation allowances must be provided for those deferred tax assets for which it is more likely than not (a likelihood of more than 50%) that some portion or all of the deferred tax assets will not be realized. The guidance requires the Company to evaluate positive and negative evidence regarding the recoverability of deferred tax assets. The determination of whether the positive evidence outweighs the negative evidence and quantification of the valuation allowance requires the Company to make estimates and judgments of future financial results. The Company has concluded that for purposes of quantifying valuation allowances, it would be appropriate to consider the reversal of taxable temporary differences related to indefinite-lived intangible assets when assessing the realizability of deferred tax assets that upon reversal, would give rise to operating losses that do not expire. The Company evaluates all tax positions taken on its federal, state, and foreign tax filings to determine if the position is more likely than not to be sustained upon examination. For positions that meet the more likely than not to be sustained criteria, the largest amount of benefit to be realized upon ultimate settlement is determined on a cumulative probability basis. A previously recognized tax position is derecognized when it is subsequently determined that a tax position no longer meets the more likely than not threshold to be sustained. The evaluation of the sustainability of a tax position and the expected tax benefit is based on judgment, historical experience, and various other assumptions. Actual results could differ from those estimates upon subsequent resolution of identified matters. The Company accrues interest and penalties related to unrecognized tax benefits in its provision for income taxes.
Foreign currency translation	Foreign currency translationThe assets and liabilities of the Company’s foreign subsidiaries are measured using the local currency as the functional currency and are translated into U.S. dollars at exchange rates as of the balance sheet date. Income statement amounts are translated at the weighted-average rates of exchange during the year. The translation adjustment is accumulated as a separate component of “Accumulated other comprehensive loss” within the Consolidated Balance Sheets.
Research and development	Research and developmentThe Company expenses research and development costs as costs are incurred.
Reclassifications	Reclassifications Certain accounts in the prior year consolidated financial statements have been reclassified for comparative purposes principally to conform to the presentation in the current year period, including the changes in business segments and contract assets.
Recently issued accounting guidance	Recently issued accounting guidance In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting” (“ASU 2020-04”), which provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”) or by another reference rate expected to be discontinued. The amendments are effective for all entities as of March 12, 2020 through December 31, 2022. The Company is currently evaluating the impacts of the provisions of ASU 2020-04 on its financial condition, results of operations, and cash flows.

Business Segments (Tables)

Business Segments (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Reconciliation of Revenue from Segments to Consolidated	The operating results and assets of the Company’s reportable segments were as follows as of and for the year ended December 31, 2021: 2021 Net Sales Segment Operating Profit (Loss) Segment Assets Depreciation/Amortization Expenditures for Long-Lived Assets Rail, Technologies, and Services $ 299,749 $ 14,165 $ 171,608 $ 6,089 $ 1,081 Precast Concrete Products 70,990 1,545 48,740 1,716 2,441 Steel Products and Measurement 142,881 (2,402) 58,377 4,738 78 Total $ 513,620 $ 13,308 $ 278,725 $ 12,543 $ 3,600 The operating results and assets of the Company’s reportable segments were as follows as of and for the year ended December 31, 2020: 2020 Net Sales Segment Operating Profit Segment Assets Depreciation/Amortization Expenditures for Long-Lived Assets Rail, Technologies, and Services $ 276,447 $ 13,185 $ 161,485 $ 6,138 $ 4,599 Precast Concrete Products 63,314 566 44,510 1,125 3,560 Steel Products and Measurement 157,650 7,945 93,009 4,959 345 Total $ 497,411 $ 21,696 $ 299,004 $ 12,222 $ 8,504
Reconciliation of Operating Profit (Loss) from Segments to Consolidated	Reconciliations of reportable segment net sales, profits, assets, depreciation/amortization, and expenditures for long-lived assets to the Company’s consolidated totals are as follows as of and for the years ended December 31: 2021 2020 Income from Operations: Total segment operating profit $ 13,308 $ 21,696 Interest expense - net (2,956) (3,761) Other income - net 3,075 2,110 Corporate expense and other unallocated charges (8,837) (6,063) Income from continuing operations before income taxes $ 4,590 $ 13,982 Assets: Total segment assets $ 278,725 $ 299,004 Unallocated corporate assets and discontinued operations 63,870 71,391 Assets $ 342,595 $ 370,395 Depreciation/Amortization: Total segment depreciation/amortization $ 12,543 $ 12,222 Other 1,344 1,357 Depreciation/amortization $ 13,887 $ 13,579 Expenditures for Long-Lived Assets: Total segment expenditures for long-lived assets $ 3,600 $ 8,504 Other expenditures for long-lived assets 1,020 675 Expenditures for long-lived assets $ 4,620 $ 9,179
Revenue from Customer by Major Geographical Region	The following table summarizes the Company’s sales by major geographic region in which the Company had operations for the years ended December 31: 2021 2020 United States $ 391,218 $ 398,288 Canada 57,601 34,498 United Kingdom 36,477 44,643 Other 28,324 19,982 Total net sales $ 513,620 $ 497,411
Reconciliation of Assets from Segment to Consolidated	The following table summarizes the Company’s long-lived assets by geographic region as of December 31: 2021 2020 United States $ 53,527 $ 57,445 Canada 2,597 3,011 United Kingdom 1,668 1,617 Other 430 12 Total property, plant, and equipment - net $ 58,222 $ 62,085
Schedule of Revenues by Major Product Line	The following table summarizes the Company’s sales by major product and service line for the years ended December 31: December 31, 2021 2020 Rail Products and Friction Management $ 248,237 $ 231,726 Technology Services and Solutions 51,512 44,721 Rail, Technologies, and Services 299,749 276,447 Precast Concrete Buildings 55,993 51,111 Other Precast Concrete Products 14,997 12,203 Precast Concrete Products 70,990 63,314 Coatings and Measurement 27,833 59,037 Fabricated Steel Products 115,048 98,613 Steel Products and Measurement 142,881 157,650 Total net sales $ 513,620 $ 497,411

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	The following table provides the net sales and losses from discontinued operations for the periods presented: December 31, 2021 2020 Net sales $ — $ 13,590 Income (loss) from discontinued operations 72 (10,807) Income tax benefit — 2,600 Loss on the sale of discontinued operations — (13,172) Income tax benefit on the sale of discontinued operations — 3,138 Loss from discontinued operations $ 72 $ (18,241)

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	For the years ended December 31, 2021 and 2020, net sales by the timing of the transfer of goods and services were as follows: Year Ended December 31, 2021 Rail, Technologies, and Services Precast Concrete Products Steel Products and Measurement Total Point in time $ 232,880 $ 21,351 $ 105,758 $ 359,989 Over time 66,869 49,639 37,123 153,631 Total net sales $ 299,749 $ 70,990 $ 142,881 $ 513,620 Year Ended December 31, 2020 Rail, Technologies, and Services Precast Concrete Products Steel Products and Measurement Total Point in time $ 212,212 $ 20,443 $ 118,736 $ 351,391 Over time 64,235 42,871 38,914 146,020 Total net sales $ 276,447 $ 63,314 $ 157,650 $ 497,411

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	As of December 31, 2021 and 2020, the following table represents the goodwill balance by reportable segment: Rail, Technologies, and Services Precast Concrete Products Steel Products and Measurement Total Balance as of December 31, 2019: $ 14,418 $ 2,136 $ 3,011 $ 19,565 Acquisitions — 450 — 450 Foreign currency translation impact 325 — — 325 Balance as of December 31, 2020: 14,743 2,586 3,011 20,340 Acquisitions — (22) — (22) Foreign currency translation impact (166) — — (166) Balance as of December 31, 2021: $ 14,577 $ 2,564 $ 3,011 $ 20,152
Schedule of Intangible Assets	As of December 31, 2021 and 2020, the components of the Company’s intangible assets were as follows: December 31, 2021 Weighted Average Gross Accumulated Net Patents 10 $ 385 $ (218) $ 167 Customer relationships 18 36,163 (18,222) 17,941 Trademarks and trade names 16 7,801 (4,702) 3,099 Technology 13 35,772 (25,956) 9,816 $ 80,121 $ (49,098) $ 31,023 December 31, 2020 Weighted Average Gross Accumulated Net Patents 10 $ 383 $ (206) $ 177 Customer relationships 18 36,269 (15,914) 20,355 Trademarks and trade names 16 7,809 (4,135) 3,674 Technology 13 35,815 (23,124) 12,691 $ 80,276 $ (43,379) $ 36,897
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated annual amortization expense for the years ending December 31, 2022 and thereafter is as follows: Year Ending December 31, 2022 $ 5,754 2023 5,282 2024 4,281 2025 2,479 2026 2,055 2027 and thereafter 11,171 $ 31,023

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Accounts Receivable Detail	Accounts receivable as of December 31, 2021 and 2020 are summarized as follows: December 31, 2021 2020 Accounts receivable $ 56,458 $ 59,242 Allowance for credit losses (547) (944) Accounts receivable - net $ 55,911 $ 58,298 The Company’s customers are principally in the rail, transportation, heavy civil, agricultural, energy, commercial, and residential infrastructure sectors. As of December 31, 2021 and 2020, trade receivables, net of allowance for credit losses, from customers were as follows: December 31, 2021 2020 Rail, Technologies, and Services $ 34,827 $ 33,960 Precast Concrete Products 10,809 11,119 Steel Products and Measurement 10,275 13,133 Trade accounts receivable - net $ 55,911 $ 58,212
Accounts Receivable, Allowance for Credit Loss	The following table sets forth the Company’s allowance for credit losses: Allowance for Credit Losses December 31, 2020 $ 944 Current period provision (87) Write-off against allowance (310) December 31, 2021 $ 547

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Schedule of Inventory	The Company’s components of inventory as of December 31, 2021 and 2020 are summarized in the following table: December 31, 2021 2020 Finished goods $ 23,822 $ 60,766 Work-in-process 10,738 5,143 Raw materials 28,311 12,708 Inventories - net $ 62,871 $ 78,617

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant, and equipment as of December 31, 2021 and 2020 consisted of the following: December 31, 2021 2020 Land $ 6,224 $ 6,627 Improvements to land and leaseholds 15,416 17,573 Buildings 27,206 27,348 Machinery and equipment, including equipment under finance leases 112,021 116,175 Construction in progress 1,194 915 Gross property, plant, and equipment 162,061 168,638 Less: accumulated depreciation and amortization, including accumulated amortization of finance leases (103,839) (106,553) Property, plant, and equipment - net $ 58,222 $ 62,085

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Balance Sheet Location	The balance sheet components of the leases were as follows as of December 31, 2021 and 2020: December 31, 2021 December 31, 2020 Operating leases Operating lease right-of-use assets $ 15,131 $ 16,069 Other current liabilities $ 2,852 $ 2,553 Long-term operating lease liabilities 12,279 13,516 Total operating lease liabilities $ 15,131 $ 16,069 Finance leases Property, plant, and equipment $ 1,162 $ 1,116 Accumulated amortization (1,011) (869) Property, plant, and equipment - net $ 151 $ 247 Current maturities of long-term debt $ 98 $ 119 Long-term debt 53 128 Total finance lease liabilities $ 151 $ 247
Components of Lease Cost	The components of lease expense within the Consolidated Statements of Operations were as follows for the years ended December 31, 2021 and 2020: Year Ended December 31, 2021 2020 Finance lease cost: Amortization of finance leases $ 203 $ 429 Interest on lease liabilities 82 72 Operating lease cost 2,784 2,964 Sublease income (200) (167) Total lease cost $ 2,869 $ 3,298 The cash flow components of the leases were as follows for the year ended December 31, 2021 and 2020: Year Ended December 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (3,342) $ (3,636) Financing cash flows from finance leases (221) (461) Right-of-use assets obtained in exchange for new lease liabilities: Operating leases $ 1,847 $ 7,753 The weighted-average remaining lease term (in years) and discount rate related to the operating leases were as follows for the periods presented: December 31, 2021 2020 Operating lease weighted-average remaining lease term 6 7 Operating lease weighted-average discount rate 5.2 % 5.1 % Finance lease weighted-average remaining lease term 1 1 Finance lease weighted-average discount rate 4.1 % 4.2 %
Lessee, Operating Lease, Liability, Maturity	As of December 31, 2021, estimated annual maturities of lease liabilities for the year ending December 31, 2022 and thereafter were as follows: Year Ending December 31, Operating Leases Finance Leases 2022 $ 3,538 $ 115 2023 3,290 42 2024 2,949 11 2025 2,382 — 2026 2,177 — 2027 and thereafter 3,188 — 17,524 168 Interest (2,393) (17) Total $ 15,131 $ 151
Finance Lease, Liability, Maturity	As of December 31, 2021, estimated annual maturities of lease liabilities for the year ending December 31, 2022 and thereafter were as follows: Year Ending December 31, Operating Leases Finance Leases 2022 $ 3,538 $ 115 2023 3,290 42 2024 2,949 11 2025 2,382 — 2026 2,177 — 2027 and thereafter 3,188 — 17,524 168 Interest (2,393) (17) Total $ 15,131 $ 151

Long-Term Debt and Related Ma_2

Long-Term Debt and Related Matters (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt as of December 31, 2021 and 2020 consisted of the following: December 31, 2021 2020 Revolving credit facility with an interest rate of 1.61% as of December 31, 2021 and 3.50% as of December 31, 2020 $ 31,100 $ 44,777 Lease obligations payable in installments through 2024 with a weighted average interest rate of 4.14% as of December 31, 2021 and 4.16% as of December 31, 2020 151 247 Total debt 31,251 45,024 Less: current maturities (98) (119) Long-term portion $ 31,153 $ 44,905
Schedule of Maturities of Long-term Debt	The expected maturities of long-term debt for December 31, 2022 and thereafter are as follows: Year Ending December 31, 2022 $ 104 2023 38 2024 9 2025 — 2026 31,100 2027 and thereafter — Total $ 31,251

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Schedule of Common Stock Outstanding Roll Forward	Common Stock Treasury Outstanding (Number of Shares) Balance at end of 2019 693,688 10,422,091 Issued for stock-based compensation plans (141,199) 141,199 Balance at end of 2020 552,489 10,563,290 Issued for stock-based compensation plans (107,053) 107,053 Balance at end of 2021 445,436 10,670,343

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Accumulated Other Comprehensive Loss	The components of accumulated other comprehensive loss, net of tax, for the years ended December 31, 2021 and 2020, were as follows: December 31, 2021 2020 Pension and post-retirement benefit plan adjustments $ (2,517) $ (4,008) Unrealized income (loss) on interest rate swap contracts 68 (766) Foreign currency translation adjustments (16,396) (15,494) Accumulated other comprehensive loss $ (18,845) $ (20,268)

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted earnings (loss) per common share for the years ended December 31, 2021 and 2020: Year Ended December 31, 2021 2020 Numerator for basic and diluted earnings (loss) per common share: Income from continuing operations attributable to L.B. Foster Company $ 3,554 $ 25,823 Income (loss) from discontinued operations 72 (18,241) Net income attributable to L.B. Foster Company $ 3,626 $ 7,582 Denominator: Weighted average shares outstanding 10,623 10,540 Denominator for basic earnings per common share 10,623 10,540 Effect of dilutive securities: Stock compensation plans 129 131 Dilutive potential common shares 129 131 Denominator for diluted earnings per common share - adjusted weighted average shares outstanding and assumed conversions 10,752 10,671 Basic earnings from continuing operations per common share $ 0.33 $ 2.45 Basic earnings (loss) from discontinued operations per common share 0.01 (1.73) Basic earnings per common share $ 0.34 $ 0.72 Diluted earnings from continuing operations per common share $ 0.33 $ 2.42 Diluted earnings (loss) from discontinued operations per common share 0.01 (1.71) Diluted earnings per common share $ 0.34 $ 0.71

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Components of Income before Income Tax	Income from continuing operations before income taxes, as shown in the accompanying Consolidated Statements of Operations, includes the following components for the years ended December 31, 2021 and 2020: Year Ended December 31, 2021 2020 Domestic $ 2,772 $ 9,618 Foreign 1,818 4,364 Income from continuing operations, before income taxes $ 4,590 $ 13,982
Significant Components of Income Tax	Significant components of the provision for income taxes for the years ended December 31, 2021 and 2020 were as follows: Year Ended December 31, 2021 2020 Current: Federal $ — $ (9,506) State (237) 130 Foreign 1,217 1,852 Total current 980 (7,524) Deferred: Federal (675) (292) State 1,450 (3,458) Foreign (636) (567) Total deferred 139 (4,317) Total income tax expense (benefit) $ 1,119 $ (11,841)
Reconciliation of Statutory Income to Income Tax Expense	The reconciliation of income tax computed at statutory rates to income tax expense for the years ended December 31, 2021 and 2020 is as follows: Year Ended December 31, 2021 2020 Amount Percent Amount Percent Statutory rate $ 964 21.0 % $ 2,936 21.0 % Foreign tax rate differential 20 0.4 65 0.5 State income taxes, net of federal benefit 132 2.9 1,003 7.2 Non-deductible expenses 153 3.3 181 1.3 Tax benefits related to disposition of the Test and Inspection Services business (2,130) (46.4) (16,282) (116.4) U.S. taxation of foreign income, net of tax credits 32 0.7 621 4.4 Income tax credits (227) (4.9) (1,357) (9.7) Nondeductible executive compensation 17 0.4 132 0.9 Change in income tax rates 379 8.3 138 1.0 Tax on unremitted foreign earnings (68) (1.5) 174 1.2 Change in valuation allowance 1,807 39.4 731 5.2 Other 40 0.9 (183) (1.3) Total income tax expense (benefit) / Effective rate $ 1,119 24.4 % $ (11,841) (84.7) %
Significant Components of Deferred Tax Asset and Liability	Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2021 and 2020 were as follows: December 31, 2021 2020 Deferred tax assets: Goodwill and other intangibles $ 7,047 $ 7,857 Accrued settlement 6,000 8,112 Deferred compensation 2,165 2,351 Contingent liabilities 644 649 Net operating loss / tax credit carryforwards 28,932 25,123 Pension and post-retirement liability 1,218 1,696 Inventories 500 1,529 Warranty reserve 248 297 Accounts receivable 129 214 Interest deduction carryforward 161 — Other 767 709 Total deferred tax assets 47,811 48,537 Less: valuation allowance (3,290) (1,483) Net deferred tax assets 44,521 47,054 Deferred tax liabilities: Goodwill and other intangibles (3,814) (4,116) Depreciation (6,919) (7,140) Inventory § 481(a) adjustment — (1,027) Unremitted earnings of foreign subsidiaries (220) (200) Other (79) (175) Total deferred tax liabilities (11,032) (12,658) Net deferred tax assets $ 33,489 $ 34,396
Reconciliation of Unrealized tax Benefits	The following table provides a reconciliation of unrecognized tax benefits as of December 31, 2021 and 2020: December 31, 2021 2020 Unrecognized tax benefits at beginning of period: $ 409 $ 414 Decreases based on tax positions for prior periods (44) (5) Balance at end of period $ 365 $ 409

Stock-based Compensation (Table

Stock-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement, Noncash Expense [Abstract]
Schedule of Nonvested Share Activity	The following table summarizes the restricted stock award, deferred stock units, and performance unit award activity for the years ended December 31, 2021 and 2020: Restricted Deferred Performance Weighted Average Outstanding as of January 1, 2020 150,799 54,078 331,148 $ 18.50 Granted 104,789 12,058 105,857 16.72 Vested (73,260) — (163,224) 15.59 Adjustment for incentive awards — — (96,364) 25.04 Canceled and forfeited (10,394) — (27,395) 20.07 Outstanding as of December 31, 2020 171,934 66,136 150,022 18.05 Granted 111,337 8,814 147,367 16.83 Vested (144,400) — (7,940) 14.11 Adjustment for incentive awards — — (125,767) 17.75 Canceled and forfeited (3,167) — (47,111) 16.46 Outstanding as of December 31, 2021 135,704 74,950 116,571 $ 19.75

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following assets and liabilities of the Company were measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820, “Fair Value Measurement” (“ASC 820”) as of December 31, 2021 and 2020: Fair Value Measurements as of December 31, 2021 Fair Value Measurements as of December 31, 2020 December 31, 2021 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2020 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Term deposits $ 18 $ 18 $ — $ — $ 18 $ 18 $ — $ — Interest rate swaps 175 — 175 — — — — — Total assets $ 193 $ 18 $ 175 $ — $ 18 $ 18 $ — $ — Interest rate swaps $ 159 $ — $ 159 $ — $ 1,097 $ — $ 1,097 $ — Total liabilities $ 159 $ — $ 159 $ — $ 1,097 $ — $ 1,097 $ —

Retirement Plans (Tables)

Retirement Plans (Tables)	12 Months Ended
	Dec. 31, 2021
Defined Benefit Plan Disclosure
Schedule of Net Benefit Costs	Net periodic pension costs for the years ended December 31, 2021 and 2020 were as follows: Year Ended December 31, 2021 2020 Components of net periodic benefit cost: Interest cost $ 172 $ 224 Expected return on plan assets (247) (230) Recognized net actuarial loss 99 53 Net periodic pension cost $ 24 $ 47
Schedule of Costs of Retirement Plans	The Company sponsors six defined contribution plans for hourly and salaried employees across its domestic and international facilities. The following table summarizes the expense associated with the contributions made to these plans. Year Ended December 31, 2021 2020 United States $ 1,484 $ 866 Canada 145 137 United Kingdom 510 437 $ 2,139 $ 1,440
Pension Plan | United States
Defined Benefit Plan Disclosure
Schedule of Changes in Accumulated Postemployment Benefit Obligations	The following tables present a reconciliation of the changes in the benefit obligation, the fair market value of the assets, and the funded status of the plan, as of December 31, 2021 and 2020: December 31, 2021 2020 Changes in benefit obligation: Benefit obligation at beginning of year $ 8,448 $ 7,809 Interest cost 172 224 Actuarial (gain) loss (319) 813 Benefits paid (426) (398) Benefit obligation at end of year $ 7,875 $ 8,448 Change to plan assets: Fair value of assets at beginning of year $ 4,459 $ 4,360 Actual gain on plan assets 434 197 Employer contribution 300 300 Benefits paid (426) (398) Fair value of assets at end of year 4,767 4,459 Funded status at end of year $ (3,108) $ (3,989) Amounts recognized in the consolidated balance sheets consist of: Other long-term liabilities $ (3,108) $ (3,989) Amounts recognized in accumulated other comprehensive loss consist of: Net loss $ 2,082 $ 2,686
Schedule of Changes in Fair Value of Plan Assets	The following tables present a reconciliation of the changes in the benefit obligation, the fair market value of the assets, and the funded status of the plan, as of December 31, 2021 and 2020: December 31, 2021 2020 Changes in benefit obligation: Benefit obligation at beginning of year $ 8,448 $ 7,809 Interest cost 172 224 Actuarial (gain) loss (319) 813 Benefits paid (426) (398) Benefit obligation at end of year $ 7,875 $ 8,448 Change to plan assets: Fair value of assets at beginning of year $ 4,459 $ 4,360 Actual gain on plan assets 434 197 Employer contribution 300 300 Benefits paid (426) (398) Fair value of assets at end of year 4,767 4,459 Funded status at end of year $ (3,108) $ (3,989) Amounts recognized in the consolidated balance sheets consist of: Other long-term liabilities $ (3,108) $ (3,989) Amounts recognized in accumulated other comprehensive loss consist of: Net loss $ 2,082 $ 2,686
Schedule of Weighted Average Assumptions Used	The weighted average assumptions in the following table represent the rates used to develop the actuarial present value of the projected benefit obligation for the year listed and also the net periodic benefit cost for the following year. Year Ended December 31, 2021 2020 Discount rate 2.1 % 3.0 % Expected rate of return on plan assets 5.2 % 5.3 %
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets	Amounts applicable to the Company’s pension plan with accumulated benefit obligations in excess of plan assets were as follows as of December 31, 2021 and 2020: December 31, 2021 2020 Projected benefit obligation $ 7,875 $ 8,448 Accumulated benefit obligation 7,875 8,448 Fair value of plan assets 4,767 4,459
Schedule of Investment Allocation and Target Allocation	The investment target ranges and actual allocation of pension plan assets by major category as of December 31, 2021 and 2020 were as follows: December 31, Target 2021 2020 Asset Category Cash and cash equivalents 0 - 20% 4 % 9 % Total fixed income funds 25 - 50% 14 32 Total mutual funds and equities 35 - 70% 82 59 Total 100 % 100 % In accordance with the fair value disclosure requirements of ASC 820, the following assets were measured at fair value on a recurring basis as of December 31, 2021 and 2020. Additional information regarding ASC 820 and the fair value hierarchy can be found in Note 16. December 31, 2021 2020 Asset Category Cash and cash equivalents $ 171 $ 399 Fixed income funds Corporate bonds 667 1,440 Total fixed income funds 667 1,440 Equity funds and equities Mutual funds 802 713 Exchange-traded funds 3,127 1,907 Total mutual funds and equities 3,929 2,620 Total $ 4,767 $ 4,459
Schedule of Expected Benefit Payments	The following benefit payments are expected to be paid during the years indicated: Year Ending December 31, 2022 $ 473 2023 496 2024 493 2025 486 2026 480 Years 2027-2031 2,222
Pension Plan | United Kingdom
Defined Benefit Plan Disclosure
Schedule of Changes in Accumulated Postemployment Benefit Obligations	The funded status of the United Kingdom defined benefit plan as of December 31, 2021 and 2020 was as follows: December 31, 2021 2020 Changes in benefit obligation: Benefit obligation at beginning of year $ 10,265 $ 9,101 Interest cost 109 184 Actuarial (gain) loss (825) 996 Benefits paid (302) (283) Foreign currency exchange rate changes (112) 267 Benefit obligation at end of year $ 9,135 $ 10,265 Change to plan assets: Fair value of assets at beginning of year $ 7,975 $ 7,290 Actual gain (loss) on plan assets 522 453 Employer contribution 336 337 Benefits paid (338) (319) Foreign currency exchange rate changes (86) 214 Fair value of assets at end of year 8,409 7,975 Funded status at end of year $ (726) $ (2,290) Amounts recognized in the consolidated balance sheets consist of: Other long-term liabilities $ (726) $ (2,290) Amounts recognized in accumulated other comprehensive loss consist of: Net loss $ 837 $ 2,247 Prior service cost 127 152 Total $ 964 $ 2,399
Schedule of Net Benefit Costs	Net periodic pension costs for the years ended December 31, 2021 and 2020 were as follows: Year Ended December 31, 2021 2020 Components of net periodic benefit cost: Interest cost $ 109 $ 184 Expected return on plan assets (254) (250) Amortization of prior service cost 26 26 Recognized net actuarial loss 165 329 Net periodic pension cost $ 46 $ 289
Schedule of Weighted Average Assumptions Used	The weighted average assumptions in the following table represent the rates used to develop the actuarial present value of the projected benefit obligation for the year listed and also the net periodic benefit cost for the following year. Year Ended December 31, 2021 2020 Discount rate 1.8 % 1.1 % Expected rate of return on plan assets 3.8 % 3.2 %
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets	Amounts applicable to the Company’s pension plans with accumulated benefit obligations in excess of plan assets were as follows as of December 31, 2021 and 2020: December 31, 2021 2020 Projected benefit obligation $ 9,135 $ 10,265 Accumulated benefit obligation 9,135 10,265 Fair value of plan assets 8,409 7,975
Schedule of Investment Allocation and Target Allocation	The target asset allocation percentages for 2021 were as follows: Equity securities Up to 100% Commercial property Not to exceed 50% U.K. Government securities Not to exceed 50% Cash Up to 100% Plan assets held within the United Kingdom defined benefit plan consist of cash and equity securities that have been classified as Level 1 of the fair value hierarchy. All other plan assets have been classified as Level 2 of the fair value hierarchy. The plan assets by category for the years ended December 31, 2021 and 2020 were as follows: December 31, 2021 2020 Asset Category Cash and cash equivalents $ 339 $ 348 Equity securities 3,822 3,101 Bonds 3,491 3,410 Other 757 1,116 Total $ 8,409 $ 7,975
Schedule of Expected Benefit Payments	The following estimated future benefits payments are expected to be paid under the United Kingdom defined benefit plan: Year Ending December 31, 2022 $ 360 2023 387 2024 412 2025 420 2026 428 Years 2027-2031 1,420
Other Postretirement Benefits Plan
Defined Benefit Plan Disclosure
Schedule of Weighted Average Assumptions Used	The weighted average assumptions in the following table represent the rates used to develop the actuarial present value of the projected benefit obligation for the year listed and also the net periodic benefit cost for the following year. Year Ended December 31, 2021 2020 Discount rate 3.1 % 2.5 % Weighted average health care trend rate 4.7 % 4.8 %

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Product Warranty Liability	The following table sets forth the Company’s product warranty accrual: Warranty Liability Balance as of December 31, 2020 $ 1,249 Additions to warranty liability 797 Warranty liability utilized (1,004) Balance as of December 31, 2021 $ 1,042
Schedule of Future Payments of Legal Settlements	The expected payments under the UPRR settlement agreement for the year ending December 31, 2022 and thereafter were as follows: Year Ending December 31, 2022 $ 8,000 2023 8,000 2024 8,000 Total $ 24,000
Environmental Loss Contingencies	The following table sets forth the Company’s undiscounted environmental obligation: Environmental Liability Balance as of December 31, 2020 $ 2,562 Additions to environmental obligations 43 Environmental obligations utilized (86) Balance as of December 31, 2021 $ 2,519

Other (Income) Expense (Tables)

Other (Income) Expense (Tables)	12 Months Ended
	Dec. 31, 2021
Other Income and Expenses [Abstract]
Other Income	The following table summarizes the Company’s other (income) expense for the years ended December 31, 2021 and 2020. 2021 2020 Gain on Piling Products division asset sale (a) $ (2,741) $ — Disbursement from an unconsolidated partnership (b) — (1,874) Loss on Precast Concrete Products segment relocation and closure activities (c) — 673 Foreign currency losses (gains) 452 (32) Other (786) (877) Other income - net $ (3,075) $ (2,110) a. On September 27, 2021, the Company announced it completed the sale of its Piling Products division to J.D. Fields & Company, Inc., resulting in a pretax gain of $2,741 in 2021. b. In the second quarter of 2020, the Company received a non-recurring disbursement of $1,874 from an unconsolidated partnership. c. During the fourth quarter of 2019, the Company announced and commenced the relocation and closure of the Spokane, WA concrete products facility and the subsequent relocation to Boise, ID, which was completed during the first quarter of 2020. This activity resulted in expense of $673 in 2020, within the Precast Concrete Products segment.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	Sep. 24, 2021USD ($)	Dec. 31, 2021USD ($)segmentfacility	Dec. 31, 2020USD ($)
Property, Plant and Equipment
Number of reporting segments | segment		3
Cash and cash equivalents		$ 10,372,000	$ 7,564,000
Impairments of long lived assets		0	0
Goodwill impairment		0	0
Impairment of finite lived intangible assets		0	0
Product warranty reserve		1,042,000	1,249,000
Foreign currency transaction gain (loss)		(452,000)	32,000
Research and development expenses		$ 2,233,000	2,643,000
Precast Concrete Products
Property, Plant and Equipment
Number of manufacturing facilities | facility		3
Discontinued Operations, Disposed of by Sale
Property, Plant and Equipment
Proceeds from divestiture of businesses	$ 23,902,000
Buildings | Minimum
Property, Plant and Equipment
Property, plant and equipment useful life		8 years
Buildings | Maximum
Property, Plant and Equipment
Property, plant and equipment useful life		40 years
Machinery and equipment | Minimum
Property, Plant and Equipment
Property, plant and equipment useful life		2 years
Machinery and equipment | Maximum
Property, Plant and Equipment
Property, plant and equipment useful life		50 years
Leasehold improvements | Minimum
Property, Plant and Equipment
Property, plant and equipment useful life		7 years
Leasehold improvements | Maximum
Property, Plant and Equipment
Property, plant and equipment useful life		19 years
Non Domestic
Property, Plant and Equipment
Cash and cash equivalents		$ 6,168,000	6,995,000
Bank term deposits		$ 18,000	$ 18,000

Business Segments - Narratives

Business Segments - Narratives (Details)	12 Months Ended
	Dec. 31, 2021segment
Segment Reporting [Abstract]
Number of reporting segments	3

Business Segments - Reconciliat

Business Segments - Reconciliation of Revenue from Segments to Consolidated (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information
Net Sales	$ 513,620	$ 497,411
Segment Operating Profit (Loss)	4,471	15,633
Segment Assets	342,595	370,395
Depreciation/Amortization	13,887	13,579
Expenditures for Long-Lived Assets	4,620	9,179
Rail, Technologies, and Services
Segment Reporting Information
Net Sales	299,749	276,447
Precast Concrete Products
Segment Reporting Information
Net Sales	70,990	63,314
Steel Products and Measurement
Segment Reporting Information
Net Sales	142,881	157,650
Operating Segments
Segment Reporting Information
Net Sales	513,620	497,411
Segment Operating Profit (Loss)	13,308	21,696
Segment Assets	278,725	299,004
Depreciation/Amortization	12,543	12,222
Expenditures for Long-Lived Assets	3,600	8,504
Operating Segments | Rail, Technologies, and Services
Segment Reporting Information
Net Sales	299,749	276,447
Segment Operating Profit (Loss)	14,165	13,185
Segment Assets	171,608	161,485
Depreciation/Amortization	6,089	6,138
Expenditures for Long-Lived Assets	1,081	4,599
Operating Segments | Precast Concrete Products
Segment Reporting Information
Net Sales	70,990	63,314
Segment Operating Profit (Loss)	1,545	566
Segment Assets	48,740	44,510
Depreciation/Amortization	1,716	1,125
Expenditures for Long-Lived Assets	2,441	3,560
Operating Segments | Steel Products and Measurement
Segment Reporting Information
Net Sales	142,881	157,650
Segment Operating Profit (Loss)	(2,402)	7,945
Segment Assets	58,377	93,009
Depreciation/Amortization	4,738	4,959
Expenditures for Long-Lived Assets	$ 78	$ 345

Business Segments - Reconcili_2

Business Segments - Reconciliation of Operating Profit (Loss) from Segments to Consolidated (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income from Operations
Operating profit	$ 4,471	$ 15,633
Other income - net	3,075	2,110
Income from continuing operations before income taxes	4,590	13,982
Assets
Segment Assets	342,595	370,395
Depreciation/Amortization
Depreciation/Amortization	13,887	13,579
Expenditures for Long-Lived Assets
Expenditures for Long-Lived Assets	4,620	9,179
Operating Segments
Income from Operations
Operating profit	13,308	21,696
Interest expense - net	(2,956)	(3,761)
Other income - net	3,075	2,110
Corporate expense and other unallocated charges	(8,837)	(6,063)
Income from continuing operations before income taxes	4,590	13,982
Assets
Segment Assets	278,725	299,004
Depreciation/Amortization
Depreciation/Amortization	12,543	12,222
Expenditures for Long-Lived Assets
Expenditures for Long-Lived Assets	3,600	8,504
Unallocated corporate assets
Assets
Segment Assets	63,870	71,391
Depreciation/Amortization
Depreciation/Amortization	1,344	1,357
Expenditures for Long-Lived Assets
Expenditures for Long-Lived Assets	$ 1,020	$ 675

Business Segments - Sales by Ge

Business Segments - Sales by Geographical Location (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenues from External Customers and Long-Lived Assets
Net Sales	$ 513,620	$ 497,411
United States
Revenues from External Customers and Long-Lived Assets
Net Sales	391,218	398,288
Canada
Revenues from External Customers and Long-Lived Assets
Net Sales	57,601	34,498
United Kingdom
Revenues from External Customers and Long-Lived Assets
Net Sales	36,477	44,643
Other
Revenues from External Customers and Long-Lived Assets
Net Sales	$ 28,324	$ 19,982

Business Segments - Long-Lived

Business Segments - Long-Lived Assets By Geographical Location (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information
Long-Lived assets	$ 58,222	$ 62,085
United States
Segment Reporting Information
Long-Lived assets	53,527	57,445
Canada
Segment Reporting Information
Long-Lived assets	2,597	3,011
United Kingdom
Segment Reporting Information
Long-Lived assets	1,668	1,617
Other
Segment Reporting Information
Long-Lived assets	$ 430	$ 12

Business Segment - Sales by Maj

Business Segment - Sales by Major Product Line (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue from External Customer
Net Sales	$ 513,620	$ 497,411
Rail, Technologies, and Services
Revenue from External Customer
Net Sales	299,749	276,447
Precast Concrete Products
Revenue from External Customer
Net Sales	70,990	63,314
Steel Products and Measurement
Revenue from External Customer
Net Sales	142,881	157,650
Rail Products and Friction Management | Rail, Technologies, and Services
Revenue from External Customer
Net Sales	248,237	231,726
Technology Services and Solutions | Rail, Technologies, and Services
Revenue from External Customer
Net Sales	51,512	44,721
Precast Concrete Buildings | Precast Concrete Products
Revenue from External Customer
Net Sales	55,993	51,111
Other Precast Concrete Products | Precast Concrete Products
Revenue from External Customer
Net Sales	14,997	12,203
Coatings and Measurement | Steel Products and Measurement
Revenue from External Customer
Net Sales	27,833	59,037
Fabricated Steel Products | Steel Products and Measurement
Revenue from External Customer
Net Sales	$ 115,048	$ 98,613

Discontinued Operations - Narra

Discontinued Operations - Narrative (Details) - USD ($) $ in Thousands	Sep. 04, 2020	Dec. 31, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations		$ 72	$ (18,241)
Test and Inspection Services
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture of businesses	$ 4,000
Income (loss) from discontinued operations	$ (10,034)

Discontinued Operations - Net S

Discontinued Operations - Net Sales and Losses from Discontinued Operations (Details) - USD ($) $ in Thousands	Sep. 04, 2020	Dec. 31, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations		$ 72	$ (23,979)
Income tax benefit		0	5,738
Income (loss) from discontinued operations (Note 3)		72	(18,241)
Test and Inspection Services
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations (Note 3)	$ (10,034)
Test and Inspection Services | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales		0	13,590
Income (loss) from discontinued operations		72	(10,807)
Income tax benefit		0	2,600
Loss on the sale of discontinued operations		0	(13,172)
Income tax benefit on the sale of discontinued operations		0	3,138
Income (loss) from discontinued operations (Note 3)		$ 72	$ (18,241)

Revenue - Narratives (Details)

Revenue - Narratives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue
Total net sales (Note 4)	$ 513,620	$ 497,411
Contract with customer, assets	36,179	37,843
Contract liabilities	3,235	1,324
Contract assets transferred to receivables	24,501	27,126
Cash proceeds from liability contract	3,245	803
Revenue recognized from contract liability	917	3,784
Deferred revenue	$ 13,411	$ 7,144
Over time
Disaggregation of Revenue
Customer revenue transferred (percentage)	29.90%	29.40%
Total net sales (Note 4)	$ 153,631	$ 146,020
Over time | Performance Based
Disaggregation of Revenue
Total net sales (Note 4)	100,787	101,160
Over time | Delivery Based
Disaggregation of Revenue
Total net sales (Note 4)	$ 52,844	$ 44,860
Point in time
Disaggregation of Revenue
Customer revenue transferred (percentage)	70.10%	70.60%
Total net sales (Note 4)	$ 359,989	$ 351,391

Revenue - Timing of Transfer (D

Revenue - Timing of Transfer (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue
Total net sales (Note 4)	$ 513,620	$ 497,411
Point in time
Disaggregation of Revenue
Total net sales (Note 4)	359,989	351,391
Over time
Disaggregation of Revenue
Total net sales (Note 4)	153,631	146,020
Rail, Technologies, and Services
Disaggregation of Revenue
Total net sales (Note 4)	299,749	276,447
Rail, Technologies, and Services | Point in time
Disaggregation of Revenue
Total net sales (Note 4)	232,880	212,212
Rail, Technologies, and Services | Over time
Disaggregation of Revenue
Total net sales (Note 4)	66,869	64,235
Precast Concrete Products
Disaggregation of Revenue
Total net sales (Note 4)	70,990	63,314
Precast Concrete Products | Point in time
Disaggregation of Revenue
Total net sales (Note 4)	21,351	20,443
Precast Concrete Products | Over time
Disaggregation of Revenue
Total net sales (Note 4)	49,639	42,871
Steel Products and Measurement
Disaggregation of Revenue
Total net sales (Note 4)	142,881	157,650
Steel Products and Measurement | Point in time
Disaggregation of Revenue
Total net sales (Note 4)	105,758	118,736
Steel Products and Measurement | Over time
Disaggregation of Revenue
Total net sales (Note 4)	$ 37,123	$ 38,914

Revenue - Remaining Performance

Revenue - Remaining Performance Obligation (Details) $ in Thousands	Dec. 31, 2021USD ($)
Revenue from Contract with Customer [Abstract]
Revenue remaining performance obligation	$ 210,189
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue remaining performance obligation (percentage)	10.30%
Performance obligations expected to be satisfied, expected timing	1 year

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill
Goodwill, beginning balance	$ 20,340	$ 19,565
Acquisitions		450
Acquisitions	(22)
Foreign currency translation impact	(166)	325
Goodwill, ending balance	20,152	20,340
Rail, Technologies, and Services
Goodwill
Goodwill, beginning balance	14,743	14,418
Acquisitions		0
Acquisitions	0
Foreign currency translation impact	(166)	325
Goodwill, ending balance	14,577	14,743
Precast Concrete Products
Goodwill
Goodwill, beginning balance	2,586	2,136
Acquisitions		450
Acquisitions	(22)
Foreign currency translation impact	0	0
Goodwill, ending balance	2,564	2,586
Steel Products and Measurement
Goodwill
Goodwill, beginning balance	3,011	3,011
Acquisitions		0
Acquisitions	0
Foreign currency translation impact	0	0
Goodwill, ending balance	$ 3,011	$ 3,011

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets
Gross Carrying Value	$ 80,121	$ 80,276
Accumulated Amortization	(49,098)	(43,379)
Net Carrying Amount	31,023	36,897
Patents
Finite-Lived Intangible Assets
Gross Carrying Value	385	383
Accumulated Amortization	(218)	(206)
Net Carrying Amount	167	177
Customer relationships
Finite-Lived Intangible Assets
Gross Carrying Value	36,163	36,269
Accumulated Amortization	(18,222)	(15,914)
Net Carrying Amount	17,941	20,355
Trademarks and trade names
Finite-Lived Intangible Assets
Gross Carrying Value	7,801	7,809
Accumulated Amortization	(4,702)	(4,135)
Net Carrying Amount	3,099	3,674
Technology
Finite-Lived Intangible Assets
Gross Carrying Value	35,772	35,815
Accumulated Amortization	(25,956)	(23,124)
Net Carrying Amount	$ 9,816	$ 12,691
Weighted Average
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years	16 years
Weighted Average | Patents
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years	10 years	10 years
Weighted Average | Customer relationships
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years	18 years	18 years
Weighted Average | Trademarks and trade names
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years	16 years	16 years
Weighted Average | Technology
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years	13 years	13 years

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets
Amortization expense	$ 5,836	$ 5,729
Non-compete agreements
Finite-Lived Intangible Assets
Fully amortized intangible asset		$ 1,232
Minimum
Finite-Lived Intangible Assets
Finite lived intangible asset, useful life	5 years
Maximum
Finite-Lived Intangible Assets
Finite lived intangible asset, useful life	25 years
Weighted Average
Finite-Lived Intangible Assets
Finite lived intangible asset, useful life	16 years

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Schedule of Expected Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
2022	$ 5,754
2023	5,282
2024	4,281
2025	2,479
2026	2,055
2027 and thereafter	11,171
Net Carrying Amount	$ 31,023	$ 36,897

Accounts Receivable - Accounts

Accounts Receivable - Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
Accounts receivable	$ 56,458	$ 59,242
Allowance for credit losses	(547)	(944)
Accounts receivable - net	$ 55,911	$ 58,298

Accounts Receivable - Narrative

Accounts Receivable - Narratives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
Reserve for uncollectable accounts income (expense)	$ (87)	$ 365

Accounts Receivable - Allowance

Accounts Receivable - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for credit losses, beginning balance	$ 944
Reserve for uncollectable accounts income (expense)	(87)	$ 365
Write-off against allowance	(310)
Allowance for credit losses, ending balance	$ 547	$ 944

Accounts Receivable - Segment (

Accounts Receivable - Segment (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable
Trade accounts receivable - net	$ 55,911	$ 58,212
Rail, Technologies, and Services
Accounts Receivable
Trade accounts receivable - net	34,827	33,960
Precast Concrete Products
Accounts Receivable
Trade accounts receivable - net	10,809	11,119
Steel Products and Measurement
Accounts Receivable
Trade accounts receivable - net	$ 10,275	$ 13,133

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Finished goods	$ 23,822	$ 60,766
Work-in-process	10,738	5,143
Raw materials	28,311	12,708
Inventories - net	$ 62,871	$ 78,617

Inventory - Narrative (Details)

Inventory - Narrative (Details) $ in Thousands	Sep. 24, 2021USD ($)
Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture of businesses	$ 23,902

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($)	Sep. 24, 2021	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment
Gross property, plant, and equipment		$ 162,061,000	$ 168,638,000
Less: accumulated depreciation and amortization, including accumulated amortization of finance leases		(103,839,000)	(106,553,000)
Property, plant, and equipment - net		58,222,000	62,085,000
Depreciation		8,051,000	7,850,000
Asset impairment		0
Discontinued Operations, Disposed of by Sale
Property, Plant and Equipment
Proceeds from divestiture of businesses	$ 23,902,000
Land
Property, Plant and Equipment
Gross property, plant, and equipment		6,224,000	6,627,000
Improvements to land and leaseholds
Property, Plant and Equipment
Gross property, plant, and equipment		15,416,000	17,573,000
Buildings
Property, Plant and Equipment
Gross property, plant, and equipment		27,206,000	27,348,000
Machinery and equipment, including equipment under finance leases
Property, Plant and Equipment
Gross property, plant, and equipment		112,021,000	116,175,000
Construction in progress
Property, Plant and Equipment
Gross property, plant, and equipment		$ 1,194,000	$ 915,000

Leases - Narratives (Details)

Leases - Narratives (Details)	12 Months Ended
	Dec. 31, 2021
Lessee, Lease, Description
Lessee lease renewal term	12 years
Lessee, lease, termination period	1 year
Minimum
Lessee, Lease, Description
Lessee remaining lease term	2 years
Maximum
Lessee, Lease, Description
Lessee remaining lease term	12 years

Leases - Balance Sheet Location

Leases - Balance Sheet Location (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Operating leases
Operating lease right-of-use assets	$ 15,131	$ 16,069
Other current liabilities	2,852	2,553
Long-term operating lease liabilities (Note 9)	12,279	13,516
Total operating lease liabilities	15,131	16,069
Finance leases
Property, plant, and equipment	1,162	1,116
Accumulated amortization	(1,011)	(869)
Property, plant, and equipment - net	151	247
Current maturities of long-term debt	98	119
Long-term debt	53	128
Total finance lease liabilities	$ 151	$ 247
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other accrued liabilities	Other accrued liabilities
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property, plant, and equipment - net (Note 8)	Property, plant, and equipment - net (Note 8)
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Long-term Debt and Lease Obligation, Current	Long-term Debt and Lease Obligation, Current
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Long-term portion	Long-term portion

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Lease, Cost
Amortization of finance leases	$ 203	$ 429
Interest on lease liabilities	82	72
Operating lease cost	2,784	2,964
Sublease income	(200)	(167)
Total lease cost	$ 2,869	$ 3,298

Leases - Cash Flows Components

Leases - Cash Flows Components (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating cash flows from operating leases	$ (3,342)	$ (3,636)
Financing cash flows from finance leases	(221)	(461)
Operating leases	$ 1,847	$ 7,753

Leases - Weighted Average Lease

Leases - Weighted Average Lease Term and Discount Rate (Details)	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease weighted-average remaining lease term	6 years	7 years
Operating lease weighted-average discount rate	5.20%	5.10%
Finance lease weighted-average remaining lease term	1 year	1 year
Finance lease weighted-average discount rate	4.10%	4.20%

Leases - Estimated Annual Matur

Leases - Estimated Annual Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Operating Leases
2022	$ 3,538
2023	3,290
2024	2,949
2025	2,382
2026	2,177
2027 and thereafter	3,188
Operating lease, liability, payments, due	17,524
Interest	(2,393)
Total operating lease liabilities	15,131	$ 16,069
Finance Leases
2022	115
2023	42
2024	11
2025	0
2026	0
2027 and thereafter	0
Finance lease liability, payments, due	168
Interest	(17)
Total finance lease liabilities	$ 151	$ 247

Long-Term Debt and Related Ma_3

Long-Term Debt and Related Matters - Schedule of Long-term Debt Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Revolving credit facility with an interest rate of 1.61% as of December 31, 2021 and 3.50% as of December 31, 2020	$ 31,100	$ 44,777
Lease obligations payable in installments through 2024 with a weighted average interest rate of 4.14% as of December 31, 2021 and 4.16% as of December 31, 2020	151	247
Total debt	31,251	45,024
Less: current maturities	(98)	(119)
Long-term portion	$ 31,153	$ 44,905
Interest rate on credit facility (percent)	1.61%	3.50%
Weighted average interest rate on debt (percent)	4.14%	4.16%

Long-Term Debt and Related Ma_4

Long-Term Debt and Related Matters - Schedule of Long Term Debt Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
2022	$ 104
2023	38
2024	9
2025	0
2026	31,100
2027 and thereafter	0
Total debt	$ 31,251	$ 45,024

Long-Term Debt and Related Ma_5

Long-Term Debt and Related Matters - Narrative (Details)	Aug. 13, 2021USD ($)	Dec. 31, 2021USD ($)covenant	Dec. 31, 2020USD ($)	Jun. 26, 2020USD ($)
Line of Credit Facility
Line of credit facility, amount outstanding		$ 31,100,000	$ 44,777,000
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Fourth Amended And Restated Credit Agreement
Line of Credit Facility
Minimum fixed charge coverage ratio	1.05
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Fourth Amended And Restated Credit Agreement | Debt Instrument, Redemption, Period One
Line of Credit Facility
Number of financial covenants | covenant		2
Maximum leverage ratio	3.25
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Fourth Amended And Restated Credit Agreement | Debt Instrument, Redemption, Period Two
Line of Credit Facility
Maximum leverage ratio	3.50
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Overnight Bank Funding Rate | Fourth Amended And Restated Credit Agreement
Line of Credit Facility
Debt instrument, basis spread on variable rate	0.50%
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | London Interbank Offered Rate (LIBOR) | Fourth Amended And Restated Credit Agreement
Line of Credit Facility
Debt instrument, basis spread on variable rate	1.00%
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | London Interbank Offered Rate (LIBOR) | Minimum | Fourth Amended And Restated Credit Agreement
Line of Credit Facility
Debt instrument, basis spread on variable rate	1.25%
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | London Interbank Offered Rate (LIBOR) | Maximum | Fourth Amended And Restated Credit Agreement
Line of Credit Facility
Debt instrument, basis spread on variable rate	2.25%
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Base Rate | Minimum | Fourth Amended And Restated Credit Agreement
Line of Credit Facility
Debt instrument, basis spread on variable rate	0.25%
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Base Rate | Maximum | Fourth Amended And Restated Credit Agreement
Line of Credit Facility
Debt instrument, basis spread on variable rate	1.25%
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Revolving Credit Facility
Line of Credit Facility
Liquidity covenant	$ 15,000,000
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Revolving Credit Facility | Debt Instrument, Redemption, Period One
Line of Credit Facility
Acquisition consideration threshold	$ 50,000,000
Acquisition consideration threshold percent	275.00%
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Revolving Credit Facility | Debt Instrument, Redemption, Period Two
Line of Credit Facility
Acquisition consideration threshold	$ 75,000,000
Acquisition consideration threshold percent	175000.00%
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Revolving Credit Facility | Fourth Amended And Restated Credit Agreement
Line of Credit Facility
Debt instrument, term	5 years
Line of credit facility, maximum borrowing capacity	$ 130,000,000
Line of credit, accordion feature, lower borrowing capacity	25,000,000
Line of credit facility, maximum increase in commitments	50,000,000
PNC Bank N.A. Citizens Bank N.A. Wells Fargo Bank National Association Bank of America N.A. And BMO Harris Bank National Association | Revolving Credit Facility | Prior Credit Facility
Line of Credit Facility
Line of credit facility, increase (decrease)	$ 15,000,000
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company | Revolving Credit Facility
Line of Credit Facility
Line of credit facility, amount outstanding		$ 544,000	949,000
Line of credit facility, current borrowing capacity		$ 98,356,000	69,274,000
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company | Revolving Credit Facility | First Amendment
Line of Credit Facility
Line of credit, accordion feature, lower borrowing capacity			$ 5,000,000	$ 25,000,000
Line of credit facility, accordion feature, decrease limit				$ 120,000,000

Stockholders' Equity - Narrativ

Stockholders' Equity - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Equity [Abstract]
Common stock, shares authorized (shares)	20,000,000	20,000,000
Common stock, issued (shares)	11,115,779	11,115,779
Common stock, par value (per share)	$ 0.01	$ 0.01	$ 0.01
Shares paid for tax withholding (shares)	45,288	95,285
Adjustments related to tax withholding	$ 732	$ 1,665
Treasury shares acquired (shares)	0	0

Stockholders' Equity - Rollforw

Stockholders' Equity - Rollforward of Common Stock (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Increase (Decrease) in Stockholders' Equity
Beginning (shares)	10,563,290
Ending (shares)	10,670,343	10,563,290
Treasury
Increase (Decrease) in Stockholders' Equity
Beginning (shares)	552,489	693,688
Issued for stock-based compensation plans (shares)	(107,053)	(141,199)
Ending (shares)	445,436	552,489
Common Stock
Increase (Decrease) in Stockholders' Equity
Beginning (shares)	10,563,290	10,422,091
Issued for stock-based compensation plans (shares)	107,053	141,199
Ending (shares)	10,670,343	10,563,290

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss	$ 183,092	$ 176,830
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss	(18,845)	(20,268)
Pension and post-retirement benefit plan adjustments
Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss	(2,517)	(4,008)
Unrealized income (loss) on interest rate swap contracts
Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss	68	(766)
Foreign currency translation adjustments
Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss	$ (16,396)	$ (15,494)

Earning Per Common Share - Sche

Earning Per Common Share - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Numerator for basic and diluted earnings per common share:
Income from continuing operations attributable to L.B. Foster Company	$ 3,554	$ 25,823
Income (loss) from discontinued operations	72	(18,241)
Net income attributable to L.B. Foster Company	$ 3,626	$ 7,582
Denominator:
Weighted average shares outstanding (shares)	10,623,000	10,540,000
Denominator for basic earnings per common share (shares)	10,623,000	10,540,000
Effect of dilutive securities:
Stock compensation plans (shares)	129,000	131,000
Dilutive potential common shares (shares)	129,000	131,000
Denominator for diluted earnings per common share - adjusted weighted average shares outstanding and assumed conversions (shares)	10,752,000	10,671,000
Basic earnings from continuing operations (usd per share)	$ 0.33	$ 2.45
Basic earnings (loss) from discontinued operations per common share (usd per share)	0.01	(1.73)
Basic earnings per common share (usd per share)	0.34	0.72
Diluted earnings from continuing operations per common share (usd per share)	0.33	2.42
Diluted earnings (loss) from discontinued operations per common share (usd per share)	0.01	(1.71)
Diluted earnings per common share (usd per share)	$ 0.34	$ 0.71
Anti-dilutive share (shares)	0	0

Income Taxes - Income Before In

Income Taxes - Income Before Income Tax Domestic And Foreign Components Table (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Domestic	$ 2,772	$ 9,618
Foreign	1,818	4,364
Income from continuing operations before income taxes	$ 4,590	$ 13,982

Income Taxes - Significant Comp

Income Taxes - Significant Components Of The Provision For Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Current
Federal	$ 0	$ (9,506)
State	(237)	130
Foreign	1,217	1,852
Total current	980	(7,524)
Deferred
Federal	(675)	(292)
State	1,450	(3,458)
Foreign	(636)	(567)
Total deferred	139	(4,317)
Total income tax expense	$ 1,119	$ (11,841)

Income Taxes - Reconciliation O

Income Taxes - Reconciliation Of Income Tax Rates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Effective Income Tax Rate Reconciliation, Amount
Statutory rate	$ 964	$ 2,936
Foreign tax rate differential	20	65
State income taxes, net of federal benefit	132	1,003
Non-deductible expenses	153	181
Tax benefits related to disposition of the Test and Inspection Services business	(2,130)	(16,282)
U.S. taxation of foreign income, net of tax credits	32	621
Income tax credits	(227)	(1,357)
Nondeductible executive compensation	17	132
Change in income tax rates	379	138
Tax on unremitted foreign earnings	(68)	174
Change in valuation allowance	1,807	731
Other	40	(183)
Total income tax expense	$ 1,119	$ (11,841)
Effective Income Tax Rate Reconciliation, Percent
Statutory rate	21.00%	21.00%
Foreign tax rate differential	0.40%	0.50%
State income taxes, net of federal benefit	2.90%	7.20%
Non-deductible expenses	3.30%	1.30%
Tax benefits related to disposition of the Test and Inspection Services business	(46.40%)	(116.40%)
U.S. taxation of foreign income, net of tax credits	0.70%	4.40%
Income tax credits	(4.90%)	(9.70%)
Nondeductible executive compensation	0.40%	0.90%
Change in income tax rates	8.30%	1.00%
Tax on unremitted foreign earnings	(1.50%)	1.20%
Change in valuation allowance	39.40%	5.20%
Other	0.90%	(1.30%)
Total income tax expense/ Effective rate	24.40%	(84.70%)

Income Taxes - Significant Co_2

Income Taxes - Significant Components Of Deferred Tax Liabilities And Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Goodwill and other intangibles	$ 7,047	$ 7,857
Accrued settlement	6,000	8,112
Deferred compensation	2,165	2,351
Contingent liabilities	644	649
Net operating loss / tax credit carryforwards	28,932	25,123
Pension and post-retirement liability	1,218	1,696
Inventories	500	1,529
Warranty reserve	248	297
Accounts receivable	129	214
Interest deduction carryforward	161	0
Other	767	709
Total deferred tax assets	47,811	48,537
Less: valuation allowance	(3,290)	(1,483)
Net deferred tax assets	44,521	47,054
Deferred tax liabilities:
Goodwill and other intangibles	(3,814)	(4,116)
Depreciation	(6,919)	(7,140)
Inventory § 481(a) adjustment	0	(1,027)
Unremitted earnings of foreign subsidiaries	(220)	(200)
Other	(79)	(175)
Total deferred tax liabilities	(11,032)	(12,658)
Net deferred tax assets	$ 33,489	$ 34,396

Income Taxes - Narratives (Deta

Income Taxes - Narratives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards
Income taxes receivable, current	$ 8,500
Deferred tax asset valuation allowance	3,290	$ 1,483
Operating loss carryforward, valuation allowance	860
Foreign earnings repatriated	4,400
Unremitted earnings of foreign subsidiary	220	200
Unrecognized tax benefit that would impact effective tax rate	365
Accrued interest and penalties	333	333
State and local
Operating Loss Carryforwards
Operating loss carryforwards	9,643	$ 8,320
Deferred tax asset valuation allowance	2,430
Foreign tax authority | Secretariat of the Federal Revenue Bureau of Brazil
Operating Loss Carryforwards
Operating loss carryforwards	2,921
Domestic Tax Authority
Operating Loss Carryforwards
Operating loss carryforwards	90,321
Research tax credit carryforward, amount	$ 1,376

Income Taxes - Reconciliation_2

Income Taxes - Reconciliation Of Unrecognized Tax Benefits Table (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns
Unrecognized tax benefit beginning of period:	$ 409	$ 414
Decrease based on tax position for prior periods	(44)	(5)
Balance at end of period	$ 365	$ 409

Stock-based Compensation - Narr

Stock-based Compensation - Narrative (Details) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 28, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation		$ 1,945,000	$ 1,136,000
Expected cost on shares expected to vest		$ 2,471,000
Recognition period for compensation expense not yet recognized		5 years 2 months 12 days
Weighted average shares granted (usd per share)		$ 16.83	$ 16.72
Director
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period		1 year
Fully Vested and Restricted Stock | Director
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation		$ 650,000	$ 576,000
Granted (shares)		35,255	50,316
Weighted average shares granted (usd per share)		$ 17.87	$ 12.79
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Granted (shares)		8,814	12,058
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Granted (shares)		111,337	104,789
Restricted Stock | Vesting period one
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period		4 years
Restricted Stock | Vesting period two
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period		3 years
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period		3 years
Granted (shares)		147,367	105,857
Restricted Stock And Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation		$ 1,295,000	$ 557,000
Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation		$ 0	$ 0
Share-based compensation, number of shares authorized (shares)		2,058,000
Shares granted in period (shares)		0	0	0
Omnibus Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period		10 years
Omnibus Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period		1 year
Omnibus Plan | Share-based Payment Arrangement, Option
Share-based Compensation Arrangement by Share-based Payment Award
Share-based payment award vesting rights, percentage		25.00%
Omnibus Plan | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Performance based incentive stock award retention program period	5 years
Share-based payment award, maximum number of shares per employee (shares)	3,333
Omnibus Plan | Performance Stock Units | Vesting period one
Share-based Compensation Arrangement by Share-based Payment Award
Share-based payment award vesting rights, percentage	50.00%
Share-based payment award, maximum number of shares per employee (shares)	1,666
Target share price (usd per share)	$ 25
Omnibus Plan | Performance Stock Units | Vesting period two
Share-based Compensation Arrangement by Share-based Payment Award
Share-based payment award vesting rights, percentage	50.00%
Share-based payment award, maximum number of shares per employee (shares)	1,666
Target share price (usd per share)	$ 30

Stock-based Compensation - Rest

Stock-based Compensation - Restricted Stock Deferred Stock, and Performance Share Units (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value
Weighted average share price, beginning balance (usd per share)	$ 18.05	$ 18.50
Weighted average shares granted (usd per share)	16.83	16.72
Weighted average shares vested (usd per share)	14.11	15.59
Weighted average shares adjustment for incentive awards expected to vest (usd per share)	17.75	25.04
Weighted average shares canceled and forfeited (usd per share)	16.46	20.07
Weighted average share price, ending balance (usd per share)	$ 19.75	$ 18.05
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested Shares, Outstanding, Beginning Balance (shares)	171,934	150,799
Granted (shares)	111,337	104,789
Vested (shares)	(144,400)	(73,260)
Adjustment for incentive awards expected to vest (shares)	0	0
Canceled and forfeited (shares)	(3,167)	(10,394)
Nonvested Shares, Outstanding, Ending Balance (shares)	135,704	171,934
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested Shares, Outstanding, Beginning Balance (shares)	66,136	54,078
Granted (shares)	8,814	12,058
Vested (shares)	0	0
Adjustment for incentive awards expected to vest (shares)	0	0
Canceled and forfeited (shares)	0	0
Nonvested Shares, Outstanding, Ending Balance (shares)	74,950	66,136
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested Shares, Outstanding, Beginning Balance (shares)	150,022	331,148
Granted (shares)	147,367	105,857
Vested (shares)	(7,940)	(163,224)
Adjustment for incentive awards expected to vest (shares)	(125,767)	(96,364)
Canceled and forfeited (shares)	(47,111)	(27,395)
Nonvested Shares, Outstanding, Ending Balance (shares)	116,571	150,022

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Mar. 02, 2022	Sep. 30, 2020	Feb. 28, 2017
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Interest expense - net	$ 2,956,000	$ 3,761,000
Swap
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Derivative, notional amount				$ 50,000,000	$ 50,000,000
Investment income	958,000	289,000
Interest expense - net	$ 940,000	$ 470,000
Swap | Subsequent Event
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Derivative, notional amount			$ 20,000,000

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Term deposits	$ 18	$ 18
Interest rate swaps	175	0
Total assets	193	18
Interest rate swaps	159	1,097
Total liabilities	159	1,097
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Term deposits	18	18
Interest rate swaps	0	0
Total assets	18	18
Interest rate swaps	0	0
Total liabilities	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Term deposits	0	0
Interest rate swaps	175	0
Total assets	175	0
Interest rate swaps	159	1,097
Total liabilities	159	1,097
Significant Unobservable Inputs (Level 3)
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Term deposits	0	0
Interest rate swaps	0	0
Total assets	0	0
Interest rate swaps	0	0
Total liabilities	$ 0	$ 0

Retirement Plans - Narrative (D

Retirement Plans - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)plan	Dec. 31, 2020USD ($)
Defined Benefit Plan Disclosure
Net loss to be recognize during the next fiscal period	$ 1
United States
Defined Benefit Plan Disclosure
Defined benefit plans, estimated future employer contributions in current fiscal year	$ 460
Pension Plan
Defined Benefit Plan Disclosure
Defined contribution plan number | plan	6
Pension Plan | United States
Defined Benefit Plan Disclosure
Number of retirement plans | plan	3
Number of defined benefit plans | plan	1
Defined contribution plan number | plan	2
Accrued pension obligation	$ 3,108	$ 3,989
Defined benefit plan, contributions	$ 300	300
Pension Plan | Canada
Defined Benefit Plan Disclosure
Defined contribution plan number | plan	2
Pension Plan | United Kingdom
Defined Benefit Plan Disclosure
Defined contribution plan number | plan	2
Defined benefit plans, estimated future employer contributions in current fiscal year	$ 337
Accrued pension obligation	726	2,290
Defined benefit plan, contributions	$ 336	337
Other Postretirement Benefits Plan
Defined Benefit Plan Disclosure
Service period	10 years
Other Postretirement Benefits Plan | Technology Services and Solutions
Defined Benefit Plan Disclosure
Accrued pension obligation	$ 856	$ 932

Retirement Plans - Schedule of

Retirement Plans - Schedule of Benefit Obligation, Fair Value of Assets, and Funded Status of the Plans (Details) - Pension Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
United States
Change in benefit obligation
Benefit obligation at beginning of year	$ 8,448	$ 7,809
Interest cost	172	224
Actuarial (gain) loss	(319)	813
Benefits paid	(426)	(398)
Benefit obligation at end of year	7,875	8,448
Change in plan asset
Fair value of assets at beginning of year	4,459	4,360
Actual gain on plan assets	434	197
Employer contribution	300	300
Benefits paid	(426)	(398)
Fair value of assets at end of year	4,767	4,459
Funded status at end of year	(3,108)	(3,989)
Amount recognized in the consolidated balance sheet consists of:
Other long-term liabilities	(3,108)	(3,989)
Amounts recognized in accumulated other comprehensive income consists of:
Net loss	2,082	2,686
United Kingdom
Change in benefit obligation
Benefit obligation at beginning of year	10,265	9,101
Interest cost	109	184
Actuarial (gain) loss	(825)	996
Benefits paid	(302)	(283)
Foreign currency exchange rate changes	(112)	267
Benefit obligation at end of year	9,135	10,265
Change in plan asset
Fair value of assets at beginning of year	7,975	7,290
Actual gain on plan assets	522	453
Employer contribution	336	337
Benefits paid	(338)	(319)
Foreign currency exchange rate changes	(86)	214
Fair value of assets at end of year	8,409	7,975
Funded status at end of year	(726)	(2,290)
Amount recognized in the consolidated balance sheet consists of:
Other long-term liabilities	(726)	(2,290)
Amounts recognized in accumulated other comprehensive income consists of:
Net loss	837	2,247
Prior service cost	127	152
Defined benefit plan, comprehensive (income) loss	$ 964	$ 2,399

Retirement Plans - Schedule O_2

Retirement Plans - Schedule Of Net Benefit Costs (Details) - Pension Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
United States
Components of net periodic benefit costs
Interest cost	$ 172	$ 224
Expected return on plan assets	(247)	(230)
Recognized net actuarial loss	99	53
Net periodic pension cost	24	47
United Kingdom
Components of net periodic benefit costs
Interest cost	109	184
Expected return on plan assets	(254)	(250)
Amortization of prior service cost	26	26
Recognized net actuarial loss	165	329
Net periodic pension cost	$ 46	$ 289

Retirement Plans - Actuarial As

Retirement Plans - Actuarial Assumptions (Details) - Pension Plan	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
United States
Defined Benefit Plan Disclosure
Discount rate	2.10%	3.00%
Expected rate of return on plan assets	5.20%	5.30%
United Kingdom
Defined Benefit Plan Disclosure
Discount rate	1.80%	1.10%
Expected rate of return on plan assets	3.80%	3.20%

Retirement Plans - Accumulated

Retirement Plans - Accumulated Benefit Obligations in Excess of Plan Asset (Details) - Pension Plan - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
United States
Defined Benefit Plan Disclosure
Projected benefit obligation	$ 7,875	$ 8,448	$ 7,809
Accumulated benefit obligation	7,875	8,448
Fair value of plan assets	4,767	4,459	4,360
United Kingdom
Defined Benefit Plan Disclosure
Projected benefit obligation	9,135	10,265	9,101
Accumulated benefit obligation	9,135	10,265
Fair value of plan assets	$ 8,409	$ 7,975	$ 7,290

Retirement Plans - Plan Asset I

Retirement Plans - Plan Asset Investment Allocation Percentage (Details) - Pension Plan	Dec. 31, 2021	Dec. 31, 2020
United States
Asset Category
Percentage of Plan assets	100.00%	100.00%
United States | Cash and cash equivalents
Asset Category
Percentage of Plan assets	4.00%	9.00%
United States | Cash and cash equivalents | Minimum
Asset Category
Target percentage of plan assets	0.00%
United States | Cash and cash equivalents | Maximum
Asset Category
Target percentage of plan assets	20.00%
United States | Total fixed income funds
Asset Category
Percentage of Plan assets	14.00%	32.00%
United States | Total fixed income funds | Minimum
Asset Category
Target percentage of plan assets	25.00%
United States | Total fixed income funds | Maximum
Asset Category
Target percentage of plan assets	50.00%
United States | Total mutual funds and equities
Asset Category
Percentage of Plan assets	82.00%	59.00%
United States | Total mutual funds and equities | Minimum
Asset Category
Target percentage of plan assets	35.00%
United States | Total mutual funds and equities | Maximum
Asset Category
Target percentage of plan assets	70.00%
United Kingdom | Cash and cash equivalents | Maximum
Asset Category
Target percentage of plan assets	100.00%
United Kingdom | Equity securities | Maximum
Asset Category
Target percentage of plan assets	100.00%
United Kingdom | Commercial property | Maximum
Asset Category
Target percentage of plan assets	50.00%
United Kingdom | U.K. Government securities | Maximum
Asset Category
Target percentage of plan assets	50.00%

Retirement Plans - Information

Retirement Plans - Information About Plan Assets (Details) - Pension Plan - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
United States
Defined Benefit Plan Disclosure
Fair value of plan assets	$ 4,767	$ 4,459	$ 4,360
United States | Cash and cash equivalents
Defined Benefit Plan Disclosure
Fair value of plan assets	171	399
United States | Total fixed income funds
Defined Benefit Plan Disclosure
Fair value of plan assets	667	1,440
United States | Corporate bonds
Defined Benefit Plan Disclosure
Fair value of plan assets	667	1,440
United States | Total mutual funds and equities
Defined Benefit Plan Disclosure
Fair value of plan assets	3,929	2,620
United States | Mutual funds
Defined Benefit Plan Disclosure
Fair value of plan assets	802	713
United States | Equity securities
Defined Benefit Plan Disclosure
Fair value of plan assets	3,127	1,907
United Kingdom
Defined Benefit Plan Disclosure
Fair value of plan assets	8,409	7,975	$ 7,290
United Kingdom | Cash and cash equivalents
Defined Benefit Plan Disclosure
Fair value of plan assets	339	348
United Kingdom | Bonds
Defined Benefit Plan Disclosure
Fair value of plan assets	3,491	3,410
United Kingdom | Other
Defined Benefit Plan Disclosure
Fair value of plan assets	757	1,116
United Kingdom | Equity securities
Defined Benefit Plan Disclosure
Fair value of plan assets	$ 3,822	$ 3,101

Retirement Plans - Future Benef

Retirement Plans - Future Benefit Payments (Details) - Pension Plan $ in Thousands	Dec. 31, 2021USD ($)
United States
Defined Benefit Plan, Expected Future Benefit Payment
2022	$ 473
2023	496
2024	493
2025	486
2026	480
Years 2027-2031	2,222
United Kingdom
Defined Benefit Plan, Expected Future Benefit Payment
2022	360
2023	387
2024	412
2025	420
2026	428
Years 2027-2031	$ 1,420

Retirement Plans - Other Post-R

Retirement Plans - Other Post-Retirement Retirement Plan (Details) - Other Postretirement Benefits Plan	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure
Discount rate (percent)	3.10%	2.50%
Weighted average health care trend rate (percent)	4.70%	4.80%
Weighted average health care cost trend (percent)	4.00%

Retirement Plans - Schedule o_3

Retirement Plans - Schedule of Costs of Retirement Plans (Details) - Pension Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Defined Contribution Plan Disclosure
Expenses associated with contributions made	$ 2,139	$ 1,440
United States
Defined Contribution Plan Disclosure
Expenses associated with contributions made	1,484	866
Canada
Defined Contribution Plan Disclosure
Expenses associated with contributions made	145	137
United Kingdom
Defined Contribution Plan Disclosure
Expenses associated with contributions made	$ 510	$ 437

Commitments and Contingent Li_3

Commitments and Contingent Liabilities - Narratives (Details) $ in Thousands	Mar. 13, 2019USD ($)	Dec. 31, 2021USD ($)party	Dec. 31, 2018USD ($)	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)	Sep. 04, 2020USD ($)	Jun. 05, 2017company
Product Liability Contingency
Current portion of accrued settlement		$ 8,000			$ 8,000
Long-term portion of accrued settlement (Note 18)		16,000			$ 24,000
Number of companies receiving general notice letter | company							140
Present value or proposed remedial work		1,100,000
Undiscovered remedial work		$ 1,700,000
Remedial work anticipated clean up period		13 years
Number of potentially responsible parties included in agreement | party		100
Accrual for environmental loss contingencies, obligations removed						$ 3,460
UPRR
Product Liability Contingency
Purchase commitment	$ 48,000
Annual commitment amount	8,000			$ 6,000
UPRR
Product Liability Contingency
Litigation settlement amount		$ 24,000	$ 50,000
Litigation settlement amount, current	2,000
Litigation settlement amount, non-current	48,000
Amounts reclassified to accrued settlement	$ 6,600
Legal fees			$ 43,400

Commitments and Contingent Li_4

Commitments and Contingent Liabilities - Schedule of Product Warranty Liability (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Movement in Standard Product Warranty Accrual
Beginning balance	$ 1,249
Additions to warranty liability	797
Warranty liability utilized	(1,004)
Ending balance	$ 1,042

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Payments of Legal Settlements (Details) - UPRR - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2018
Loss Contingencies [Line Items]
2022	$ 8,000
2023	8,000
2024	8,000
Total	$ 24,000	$ 50,000

Commitments and Contingent Li_5

Commitments and Contingent Liabilities - Environmental Loss Contingencies (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Accrual for Environmental Loss Contingencies
Environmental liability, beginning balance	$ 2,562
Additions to environmental obligations	43
Environmental obligations utilized	(86)
Environmental liability, ending balance	$ 2,519

Other (Income) Expense (Details

Other (Income) Expense (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2021	Dec. 31, 2020
Condensed Income Statements, Captions
Gain on Piling Products division asset sale		$ (2,741)	$ 0
Disbursement from an unconsolidated partnership	$ (1,874)	0	(1,874)
Loss on Precast Concrete Products segment relocation and closure activities		0	673
Foreign currency losses (gains)		452	(32)
Other		(786)	(877)
Other income - net		(3,075)	$ (2,110)
Disposal Group, Disposed of by Sale, Not Discontinued Operations
Condensed Income Statements, Captions
Gain on Piling Products division asset sale		$ (2,741)

Schedule II Valuation and Qua_2

Schedule II Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Allowance for credit losses
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	$ 944	$ 1,073
Additions Charged to Costs and Expenses	(87)	286
Deductions	310	415
Balance at End of Year	547	944
Valuation allowance for deferred tax assets
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	1,483	752
Additions Charged to Costs and Expenses	1,807	731
Deductions	0	0
Balance at End of Year	$ 3,290	$ 1,483