Essendant (ESND) 10-Q 25 Oct 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 20, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Trading Symbol	ESND
Entity Registrant Name	ESSENDANT INC
Entity Central Index Key	355,999
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		37,611,803

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 29,085	$ 21,329
Accounts receivable, less allowance for doubtful accounts of $17,167 in 2017 and $18,196 in 2016	689,169	678,184
Inventories	753,592	876,837
Other current assets	39,282	32,100
Total current assets	1,511,128	1,608,450
Property, plant and equipment, net	130,328	128,251
Intangible assets, net	75,938	83,690
Goodwill	13,164	297,906
Other long-term assets	46,930	45,209
Total assets	1,777,488	2,163,506
Current liabilities:
Accounts payable	545,125	484,602
Accrued liabilities	189,532	197,804
Current maturities of long-term debt	6,084	28
Total current liabilities	740,741	682,434
Deferred income taxes	1,326	6,378
Long-term debt	453,173	608,941
Other long-term liabilities	72,370	84,647
Total liabilities	1,267,610	1,382,400
Stockholders’ equity:
Common stock, $0.10 par value; authorized - 100,000,000 shares, issued - 74,435,628 shares in 2017 and 2016	7,444	7,444
Additional paid-in capital	411,996	409,805
Treasury stock, at cost – 36,819,759 shares in 2017 and 36,951,522 shares in 2016	(1,093,993)	(1,096,744)
Retained earnings	1,226,065	1,507,057
Accumulated other comprehensive loss	(41,634)	(46,456)
Total stockholders’ equity	509,878	781,106
Total liabilities and stockholders’ equity	$ 1,777,488	$ 2,163,506

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Statement Of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 17,167	$ 18,196
Common stock, par value	$ 0.10	$ 0.10
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	74,435,628	74,435,628
Treasury stock, shares	36,819,759	36,951,522

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF (LOSS) INCOME (Unaudited) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Net sales		$ 1,308,979	$ 1,407,504	$ 3,839,018	$ 4,114,323
Cost of goods sold		1,137,025	1,208,650	3,303,832	3,519,564
Gross profit		171,954	198,854	535,186	594,759
Operating expenses:
Warehousing, marketing and administrative expenses		168,526	138,107	503,243	463,410
Impairment of goodwill		86,339		285,166
Defined benefit plan settlement loss			419		12,163
Operating (loss) income		(82,911)	60,328	(253,223)	119,186
Interest expense, net		6,116	6,484	19,154	18,058
(Loss) income before income taxes		(89,027)	53,844	(272,377)	101,128
Income tax (benefit) expense		(7,089)	17,102	(6,943)	34,923
Net (loss) income		$ (81,938)	$ 36,742	$ (265,434)	$ 66,205
Net (loss) income per share - basic:		$ (2.23)	$ 1	$ (7.23)	$ 1.81
Average number of common shares outstanding - basic		36,750	36,578	36,692	36,560
Net (loss) income per share - diluted:	[1]	$ (2.23)	$ 0.99	$ (7.23)	$ 1.79
Average number of common shares outstanding - diluted		36,750	36,938	36,692	36,896
Dividends declared per share		$ 0.14	$ 0.14	$ 0.42	$ 0.42
[1]	As a result of the net loss in the three and nine months ended September 30, 2017, the effect of potentially dilutive securities would have been anti-dilutive and has been omitted from the calculation of diluted earnings per share.

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement Of Income And Comprehensive Income [Abstract]
Net (loss) income	$ (81,938)	$ 36,742	$ (265,434)	$ 66,205
Other comprehensive (loss) income, net of tax
Translation adjustments	1,303	(692)	2,780	2,441
Minimum pension liability adjustments	675	(2,298)	2,083	6,035
Cash flow hedge adjustments	(73)	288	(41)	(139)
Total other comprehensive (loss) income, net of tax	1,905	(2,702)	4,822	8,337
Comprehensive (loss) income	$ (80,033)	$ 34,040	$ (260,612)	$ 74,542

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash Flows From Operating Activities:
Net (loss) income	$ (265,434)	$ 66,205
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	32,567	34,199
Share-based compensation	6,115	6,903
Gain on the disposition of property, plant and equipment	(906)	(21,027)
Amortization of capitalized financing costs	1,065	502
Excess tax cost related to share-based compensation		960
Deferred income taxes	(15,887)	(6,970)
Impairment of goodwill	285,166
Change in contingent consideration	(4,457)
Pension settlement charge		12,163
Changes in operating assets and liabilities:
Increase in accounts receivable, net	(10,611)	(35,457)
Decrease in inventory	123,870	73,735
Increase in other assets	(1,664)	(35,221)
Increase in accounts payable	60,706	8,902
Increase in accrued liabilities	2,349	13,659
Decrease in other liabilities	(7,886)	(12,585)
Net cash provided by operating activities	204,993	105,968
Cash Flows From Investing Activities:
Capital expenditures	(24,509)	(28,167)
Proceeds from the disposition of property, plant and equipment	46	33,890
Net cash (used in) provided by investing activities	(24,463)	5,723
Cash Flows From Financing Activities:
Net repayments under revolving credit facility	(19,122)	(96,640)
Borrowings under Term Loan	77,600
Repayments under Term Loan	(3,036)
Net repayments under Securitization Program	(200,000)
Net (disbursements) proceeds from share-based compensation arrangements	(1,273)	621
Acquisition of treasury stock, at cost		(6,839)
Payment of cash dividends	(15,518)	(15,355)
Excess tax cost related to share-based compensation		(960)
Payment of debt issuance costs	(6,317)	(86)
Contingent consideration	(5,543)
Net cash used in financing activities	(173,209)	(119,259)
Effect of exchange rate changes on cash and cash equivalents	435	232
Net change in cash and cash equivalents	7,756	(7,336)
Cash and cash equivalents, beginning of period	21,329	29,983
Cash and cash equivalents, end of period	29,085	22,647
Other Cash Flow Information:
Income tax payments, net	23,165	27,821
Interest paid	$ 19,187	$ 19,607

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	1. Basis of Presentation The accompanying Condensed Consolidated Financial Statements represent Essendant Inc. (“ESND”) with its wholly owned subsidiary Essendant Co. (“ECO”), and ECO’s subsidiaries (collectively, “Essendant” or the “Company”). The Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States and include the accounts of ESND and its subsidiaries. All intercompany transactions and balances have been eliminated. The Company operates in a single reportable segment as a leading national wholesale distributor of workplace items. The accompanying Condensed Consolidated Financial Statements are unaudited. The Condensed Consolidated Balance Sheet as of December 31, 2016, was derived from the December 31, 2016 audited financial statements. The Condensed Consolidated Financial Statements have been prepared in accordance with the rules and regulations of the United States Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements, prepared in accordance with accounting principles generally accepted in the United States, have been condensed or omitted pursuant to such rules and regulations. Accordingly, the reader of this Quarterly Report on Form 10-Q should refer to the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 (the “2016 Form 10-K”) for further information. In the opinion of management, the accompanying unaudited Condensed Consolidated Financial Statements reflect all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the financial position of Essendant at September 30, 2017 and the results of operations for the three and nine months ended September 30, 2017 and 2016, and cash flows for the nine months ended September 30, 2017 and 2016. The results of operations for the three and nine months ended September 30, 2017 should not necessarily be taken as indicative of the results of operations that may be expected for the entire year. New Accounting Pronouncements In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09, Compensation – Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, Revenue from Contracts with Customers, Entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. The Company plans to adopt the standard using the modified retrospective approach, which will require the Company to recognize the cumulative effect of initial adoption of the standard for all contracts as of, and new contracts after, the date of initial application. Based on the Company’s current assessment and detailed review of the revenue transactions of the organization with its customers, the impact of the application of the new standard is expected to be immaterial. The Company expects revenue recognition related to the processing, fulfillment and shipment of various warehoused goods to remain substantially unchanged. The Company also expects disclosure changes. The Company will continue to monitor for modifications to the standards throughout the year ended December 31, 2017. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) that requires lessees to recognize right-of-use assets and lease liabilities for all leases other than those that meet the definition of short-term leases. For short-term leases, lessees may elect an accounting policy by class of underlying asset under which these assets and liabilities are not recognized and lease payments are generally recognized over the lease term on a straight-line basis. This standard will be effective for annual periods beginning after December 15, 2018, including interim periods within that reporting period, and early application is permitted. The Company is currently evaluating the new guidance to determine the impact it will have on its consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments In March 2017, the FASB issued ASU No. 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost Inventory Approximately 98.3% of total inventory as of September 30, 2017, and December 31, 2016, respectively, has been valued under the Last-In-First-Out (“LIFO”) method. An actual valuation of inventory under the LIFO method can be made only at the end of each fiscal year based on the inventory levels and costs at that time. Interim LIFO calculations are based on management’s estimates of expected year-end inventory levels and costs, and are subject to the final year-end LIFO inventory valuation. Inventory valued under the LIFO accounting method is recorded at the lower of cost or market. If the Company had valued its entire inventory under the lower of First-In-First-Out (“FIFO”) cost or market, inventory values would have been $158.2 million and $147.9 million higher than reported as of September 30, 2017, and December 31, 2016, respectively. For the three months ended September 30, 2017, there was a $0.1 million reduction in LIFO liquidations compared to the $1.3 million reported in the six months ended June 30, 2017. For the nine months ended September 30, 2017, LIFO liquidations resulted in LIFO income of $1.2 million, which was more than offset by LIFO expense of $11.5 million related to current inflation, for an overall net increase in cost of sales of $10.3 million. LIFO liquidations occur when there are decrements of LIFO inventory quantities carried at lower costs in prior years compared with the cost of current year purchases.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Sep. 30, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-Based Compensation	2. Share-Based Compensation As of September 30, 2017, the Company has two active equity compensation plans. Under the 2015 Long-Term Incentive Plan (as amended and restated), award instruments include, but are not limited to, stock options, restricted stock awards, restricted stock units (“RSUs”), and performance-based awards. Associates and non-employee directors of the Company are eligible to become participants in the plan. The Nonemployee Directors’ Deferred Stock Compensation Plan allows non-employee directors to elect to defer receipt of all or a portion of their annual retainer in deferred stock units. During the three months ended September 30, 2017, the Company granted 276,671 shares of restricted stock and 50,080 RSUs, compared to 397,638 shares of restricted stock and 43,069 RSUs in the same period of 2016. The Company granted 335,633 shares of restricted stock and 271,445 RSUs during the first nine months of 2017, compared to 526,697 shares of restricted stock and 290,725 RSUs during the first nine months of 2016.

Severance and Restructuring Cha

Severance and Restructuring Charges	9 Months Ended
	Sep. 30, 2017
Restructuring And Related Activities [Abstract]
Severance and Restructuring Charges	3. Severance and Restructuring Charges Commencing in 2015, the Company began certain restructuring actions which included workforce reductions, facility closures, and actions to reduce costs through management delayering in order to achieve broader functional alignment of the organization. The charges associated with these actions were included in “warehousing, marketing and administrative expenses.” These actions were substantially completed in 2016. No expenses have been recorded in the three or nine months ended September 30, 2017. The expenses, cash flows, and accrued liabilities associated with the restructuring actions described above are noted in the following table (in thousands): (Benefit) Expense Cash flow Accrued Liabilities For the three months ended September 30, For the nine months ended September 30, For the nine months ended September 30, As of September 30, As of December 31, 2016 2016 2017 2016 2017 2016 Fourth quarter 2015 Action Workforce reduction $ (700 ) $ (700 ) $ 427 $ 7,996 $ 997 $ 1,424 First quarter 2015 Actions Workforce reduction $ (510 ) $ (510 ) $ 94 $ 687 $ 664 $ 758 Facility closure - 254 - 501 - - Total $ (510 ) (256 ) $ 94 $ 1,188 $ 664 $ 758

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	4. Goodwill and Intangible Assets The Company tests goodwill for impairment annually as of October 1 and whenever triggering events or circumstances, such as macroeconomic conditions, market considerations, overall financial performance or a sustained decrease in share price, among others, indicates that an impairment may have occurred. When a triggering event is identified, an assessment of whether an impairment has occurred is performed that requires a comparison of the carrying value of the net assets of the reporting unit to the fair value of the respective reporting unit. In the quarter ended September 30, 2017, as a result of sales, earnings, and sustained market capitalization declines compared to book value during the quarter, the Company determined that a triggering event had occurred for all of its reporting units, requiring an interim impairment test of goodwill in each of the Company’s reporting units. As a result of these impairment tests, the Company determined that the carrying value of net assets for three of the four reporting units of the Company exceeded its fair value. In accordance with the provisions of ASU 2017-04 (refer to Note 1 – “Basis of Presentation”) the Company recognized a goodwill impairment charge of $86.3 million in aggregate based on the balances of goodwill in the impacted reporting units and the difference between the carrying value of net assets and fair value, which was calculated based on the combination of market prices, merger and acquisitions (“M&A”) transactions of comparable businesses and forecasted future discounted cash flows. Previously, in the quarter ended March 31, 2017, a sustained decrease in the Company’s share price and related market capitalization was also considered a triggering event for all of its reporting units, requiring an interim impairment test of goodwill in each reporting unit. During this assessment, the Company determined that the carrying value of net assets for three of the four reporting units of the Company exceeded fair value and recognized a goodwill impairment charge of $198.8 million in aggregate. The carrying amount of goodwill by reporting unit and impairment recognized is noted in the table below (in thousands): December 31, 2016 For the three months ended March 30, 2017 For the three months ended September 30, 2017 For the nine months ended September 30, 2017 September 30, 2017 Goodwill balance Impairment Impairment Currency translation adjustments Goodwill balance Office & Facilities $ 224,683 (185,704 ) $ (38,979 ) $ - $ - Industrial 13,067 - - 97 13,164 Automotive 45,234 (12,220 ) (33,342 ) 328 - CPO 14,922 (904 ) (14,018 ) - - $ 297,906 $ (198,828 ) $ (86,339 ) $ 425 $ 13,164 Acquired intangible assets are initially recorded at their fair market values determined based on quoted market prices in active markets, if available, or recognized valuation models. The Company’s intangible assets have finite useful lives and are amortized on a straight-line basis over their useful lives. As a result of the indicators discussed above, during the quarter ended September 30, 2017, the Company identified a triggering event for certain long-lived asset groups within the reporting units noted above, requiring an assessment of whether the long-lived asset groups were impaired. The Company completed its test for recoverability of these asset groups utilizing certain cash-flow projections and determined that the undiscounted cash flows related to these asset groups over the estimated remaining useful lives exceeded their book value, and therefore, no additional assessment of the asset groups fair value compared to its carrying value was required. The following table summarizes the intangible assets of the Company by major class of intangible asset and the cost, accumulated amortization, net carrying amount, and weighted average life, if applicable (in thousands): September 30, 2017 December 31, 2016 Weighted Weighted Average Average Gross Net Useful Gross Net Useful Carrying Accumulated Carrying Life Carrying Accumulated Carrying Life Amount Amortization Amount (years) Amount Amortization Amount (years) Intangible assets subject to amortization Customer relationships and other intangibles $ 138,194 $ (69,964 ) $ 68,230 16 $ 137,452 $ (62,235 ) $ 75,217 16 Non-compete agreements 4,660 (4,260 ) 400 4 4,649 (4,260 ) 389 4 Trademarks 13,773 (6,465 ) 7,308 14 13,704 (5,620 ) 8,084 14 Total $ 156,627 $ (80,689 ) $ 75,938 $ 155,805 $ (72,115 ) $ 83,690 The following table summarizes the amortization expense to be incurred in 2017 through 2021 on intangible assets (in thousands): Year Amount 2017 $ 10,810 2018 8,088 2019 6,971 2020 6,968 2021 6,968

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	5. Accumulated Other Comprehensive Income (Loss) The change in Accumulated Other Comprehensive Income (Loss) (“AOCI”) by component, net of tax, for the period ended September 30, 2017 was as follows (amounts in thousands): Foreign Currency Translation Cash Flow Hedges Defined Benefit Pension Plans Total AOCI, balance as of December 31, 2016 $ (8,439 ) $ 172 $ (38,189 ) $ (46,456 ) Other comprehensive income (loss) before reclassifications 2,780 (200 ) - 2,580 Amounts reclassified from AOCI - 159 2,083 2,242 Net other comprehensive income 2,780 (41 ) 2,083 4,822 AOCI, balance as of September 30, 2017 $ (5,659 ) $ 131 $ (36,106 ) $ (41,634 ) The following table details the amounts reclassified out of AOCI into the income statement during the three and nine months ended September 30, 2017 Amount Reclassified From AOCI For the Three For the Nine Months Ended Months Ended September 30, September 30, Affected Line Item In The Statement Details About AOCI Components 2017 2017 Where Net Income is Presented Realized and unrealized gains (losses) on cash flow hedges Gain on interest rate swap, before tax $ 22 $ 197 Interest expense, net Gain on foreign exchange hedges, before tax 86 62 Cost of goods sold (42 ) (100 ) Tax provision $ 66 $ 159 Net of tax Defined benefit pension plan items Amortization of prior service cost and unrecognized loss $ 1,134 $ 3,402 Warehousing, marketing and administrative expenses (440 ) (1,319 ) Tax provision 694 2,083 Net of tax Total reclassifications for the period, net of tax $ 760 $ 2,242

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Share	6. Earnings Per Share Basic earnings per share (“EPS”) is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted EPS reflects the potential dilution that could occur if dilutive securities were exercised into common stock. Stock options, restricted stock, restricted stock units and deferred stock units are considered dilutive securities. For the three-month periods ended September 30, 2017 and 2016, 0.2 and 0.3 million shares of such securities, respectively, were outstanding but were not included in the computation of diluted earnings per share because the effect would be antidilutive. For the nine-month periods ended September 30, 2017 and 2016, 0.2 and 0.3 million shares of such securities, respectively, were excluded from the computation. An additional 0.1 million and 0.2 million shares of common stock outstanding for the three and nine months ended September 30, 2017, respectively, were excluded from the computation because the net loss would have caused the calculation to be anti-dilutive. The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share data): For the Three Months Ended For the Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Numerator: Net (loss) income $ (81,938 ) $ 36,742 $ (265,434 ) $ 66,205 Denominator: Denominator for basic earnings per share - weighted average shares 36,750 36,578 36,692 36,560 Effect of dilutive securities: Employee stock options and restricted stock (1) - 360 - 336 Denominator for diluted earnings per share - Adjusted weighted average shares and the effect of dilutive securities 36,750 36,938 36,692 36,896 Net (loss) income per share: Net (loss) income per share - basic $ (2.23 ) $ 1.00 $ (7.23 ) $ 1.81 Net (loss) income per share - diluted (2) $ (2.23 ) $ 0.99 $ (7.23 ) $ 1.79 (1) The effect of dilutive securities for employee stock options and restricted stock in the three and nine months ended September 30, 2017 was affected by the adoption of ASU 2016-09 at the beginning of the year. In accordance with the standard, the effect of dilutive securities in the calculation of diluted net income per share was applied prospectively and results for the three and nine months ended September 30, 2016 have not been revised. (2) As a result of the net loss in the three and nine months ended September 30, 2017, the effect of potentially dilutive securities would have been anti-dilutive and has been omitted from the calculation of diluted earnings per share. Common Stock Repurchases As of September 30, 2017 , the Company had Board authorization to repurchase $68.2 million of common stock. During the three and nine months ended September 30, 2017, the Company did not repurchase any shares of its common stock. During the three months ended September 30, 2016, the Company did not repurchase any shares of its common stock. For the nine months ended September 30, 2016, the Company repurchased 241,270 shares at an aggregate cost of $6.8 million. Depending on the market, business conditions and other factors, the Company may continue or suspend purchasing its common stock at any time without notice. Acquired shares are included in the issued shares of the Company and treasury stock, but are not included in average shares outstanding when calculating earnings per share data.

Debt

Debt	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Debt	7. Debt As ESND is a holding company, its primary sources of funds are cash generated from operating activities of its direct operating subsidiary, ECO, and from borrowings by ECO. The 2017 Credit Agreement and the Note Purchase Agreement (each as defined below and each a “Lending Agreement”) contain restrictions on the use of cash transferred from ECO to ESND. On February 22, 2017, ESND, ECO, ECO’s United States subsidiaries (ESND, ECO and the subsidiaries collectively referred to as the “Loan Parties”), JPMorgan Chase Bank, National Association, as Administrative Agent, and certain lenders entered into a Fifth Amended and Restated Revolving Credit Agreement (the “2017 Credit Agreement”). The 2017 Credit Agreement amended and restated the Fourth Amended and Restated Five-Year Revolving Credit Agreement dated as of July 9, 2013 (as amended prior to February 22, 2017, the “2013 Credit Agreement”). Also on February 22, 2017, ESND, ECO and the holders of ECO’s 3.75% senior secured notes due January 15, 2021, (the “Notes”) entered into Amendment No. 4 (“Amendment No. 4”) to the Note Purchase Agreement dated as of November 25, 2013, (as amended prior to February 22, 2017, the “Note Purchase Agreement”). The 2017 Credit Agreement and Amendment No. 4 eliminated certain covenants in the 2013 Credit Agreement and the Note Purchase Agreement that prohibited the Company from exceeding a debt-to-EBITDA ratio of 3.5 to 1.0 (or 4.0 to 1.0 following certain permitted acquisitions) and restricted the Company’s ability to pay dividends and repurchase stock when the ratio was 3.0 to 1.0 or more. As a result, the Company is no longer subject to a debt-to-EBITDA ratio covenant. Proceeds from the 2017 Credit Facility were used to repay the balances of the 2013 Credit Agreement and the Receivables Securitization Program (as defined below). The 2017 Credit Agreement provides for a revolving credit facility (with an aggregated committed principal amount of $1.0 billion), a first-in-last-out (“FILO”) revolving credit facility (with an aggregated committed principal amount of $100 million) and a term loan (with an initial aggregated committed principal amount of $77.6 million). The term loan was funded in a single funding on March 24, 2017. Loans under the 2017 Credit Agreement must be extended to the Company first through the FILO facility. Borrowings under the 2017 Credit Agreement bear interest at LIBOR for specified interest periods, at the REVLIBOR30 Rate (as defined in the 2017 Credit Agreement) or at the Alternate Base Rate (as defined in the 2017 Credit Agreement), plus, in each case, a margin determined based on the Company’s average quarterly revolving availability. The margin on LIBOR-based loans and REVLIBOR30 Rate-based loans ranges from 1.25% to 1.75% for revolving and term loans and 2.00% to 2.50% for FILO loans, and on Alternate Base Rate loans ranges from 0.25% to 0.75% for revolving and term loans and 1.00% to 1.50% for FILO loans. From February 22, 2017 (the date of the 2017 Credit Agreement) to September 30, 2017, the applicable margin for LIBOR-based loans and REVLIBOR30 Rate-based loans is 1.50% for revolving and term loans and 2.25% for FILO loans, and for Alternate Base Rate loans is 0.50% for revolving and term loans and 1.25% for FILO loans. In addition, ECO is required to pay the lenders a commitment fee on the unutilized portion of the revolving and FILO commitments under the 2017 Credit Agreement at a rate per annum equal to 0.25%. Letters of credit issued pursuant to the 2017 Credit Agreement incur interest based on the applicable margin rate for LIBOR-based Loans, plus 0.125%. Unamortized deferred financing fees of $6.6 million are included within “Current maturities of long-term debt” and “Long-term debt” on the Condensed Consolidated Balance Sheets and are amortized over the life of the agreements. Obligations of ECO under the 2017 Credit Agreement are guaranteed by ESND and ECO’s domestic subsidiaries. ECO’s obligations under these agreements and the guarantors’ obligations under the guaranty are secured by liens on substantially all Company assets. Availability of credit under the revolving facility is subject to a revolving borrowing base calculation comprised of a certain percentage of the eligible accounts receivable, plus a certain percentage of the inventory, less reserves. Similarly, availability under the FILO revolving credit facility is subject to a FILO borrowing base comprised primarily of 10% of the eligible accounts receivable, plus 10% multiplied by the net orderly liquidation value percentages of the eligible inventory, less reserves. Beginning in April 2017, the Company began repayment of nominal principal amounts pursuant to the terms and conditions of the term loan, and these payments may be subject to acceleration under certain dispositions of the underlying collateral . The 2017 Credit Agreement contains representations and warranties, covenants and events of default that are customary for facilities of this type, including covenants to deliver periodic certifications setting forth the revolving borrowing base and FILO borrowing base. As long as the Payment Conditions (as defined in the 2017 Credit Agreement) are satisfied, the Loan Parties may pay dividends, repurchase stock and engage in certain permitted acquisitions, investments and dispositions, in each case subject to the other terms and conditions of the Credit Agreement and the other loan documents. If ECO elects to prepay some or all of the Notes prior to January 15, 2021, and in certain circumstances if ECO is required to prepay the Notes, ECO will be obligated to pay a make-whole amount as set forth in the Note Purchase Agreement and Amendment No. 4. The Company’s obligations under the Note Purchase Agreement and Amendment No. 4 are secured by a $165.0 million letter of credit issued under the 2017 Credit Agreement. The Company’s accounts receivable securitization program (“Receivables Securitization Program” or the “Program”) was terminated when the Company entered into the 2017 Credit Agreement. The Program provided maximum financing of up to $200 million secured by all the customer accounts receivable and related rights originated by ECO. Debt consisted of the following amounts (in millions): As of As of September 30, 2017 December 31, 2016 2017 Credit Agreement Term Loan $ 74.6 $ - Revolving Credit Facility 141.3 - FILO Facility 100.0 - 2013 Credit Agreement - 260.4 2013 Note Purchase Agreement 150.0 150.0 Receivables Securitization Program - 200.0 Mortgage & Capital Lease - 0.1 Transaction Costs (6.6 ) (1.5 ) Total $ 459.3 $ 609.0 The 2017 Credit Agreement provides for the issuance of letters of credit up to $25.0 million, plus up to $165.0 million to be used as collateral for obligations under the Note Purchase Agreement. Letters of credit totaling approximately $177.5 million were utilized as of September 30, 2017. Interest under the Note Purchase Agreement is payable semi-annually at a rate per annum equal to 3.75% (3.66% after the effect of terminating an interest rate swap). For additional information about the 2017 Credit Agreement and the Note Purchase Agreement, see Note 11 – “Debt” to the Company’s Consolidated Financial Statements in the 2016 Form 10-K.

Pension and Post-Retirement Ben

Pension and Post-Retirement Benefit Plans	9 Months Ended
	Sep. 30, 2017
Compensation And Retirement Disclosure [Abstract]
Pension and Post-Retirement Benefit Plans	8. Pension and Post-Retirement Benefit Plans The Company maintains pension plans covering union and certain non-union employees. For more information on the Company’s retirement plans, see Note 13 – “Pension Plans and Defined Contribution Plan” to the Company’s Consolidated Financial Statements in the 2016 Form 10-K. A summary of net periodic pension cost related to the Company’s pension plans for the three and nine months ended September 30, 2017 and 2016 was as follows (dollars in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2017 2016 2017 2016 Service cost - benefit earned during the period $ 321 $ 318 $ 963 $ 952 Interest cost on projected benefit obligation 1,862 1,806 5,586 6,322 Expected return on plan assets (2,272 ) (2,219 ) (6,816 ) (7,484 ) Amortization of prior service cost 72 74 216 222 Amortization of actuarial loss 1,062 1,163 3,186 3,903 Settlement loss - 419 - 12,163 Net periodic pension cost $ 1,045 $ 1,561 $ 3,135 $ 16,078 The Company made cash contributions to its pension plans of $10.0 million in the nine months ended September 30, 2017 and 2016, respectively. Additional contributions, if any, for 2017 have not yet been determined. As of September 30, 2017 and December 31, 2016, the Company had accrued $29.9 million and $40.2 million, respectively, of pension liability within “Other long-term liabilities” on the Condensed Consolidated Balance Sheets. Defined Contribution Plan The Company has a defined contribution plan covering certain salaried associates and non-union hourly paid associates (the “Plan”). The Plan permits associates to defer a portion of their pre-tax and after-tax salary as contributions to the Plan. The Plan also provides for Company-funded discretionary contributions as well as matching associates’ salary deferral contributions, at the discretion of the Board of Directors. The Company recorded expenses of $1.8 million and $5.6 million, respectively, for the Company match of employee contributions to the Plan for the three and nine months ended September 30, 2017. During the same periods in the prior year, the Company recorded expense of $1.8 million and $5.5 million, respectively, to match employee contributions.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	9. Fair Value Measurements The Company measures certain financial assets and liabilities, including an interest rate swap and foreign currency derivatives, at fair value on a recurring basis, based on market rates of the Company’s positions and other observable interest rates. The fair value of the interest rate swaps is determined by using quoted market forward rates (level 2 inputs) and reflects the present value of the amount the Company would pay for contracts involving the same notional amount and maturity date. The fair value of the foreign exchange hedge is determined by using quoted market spot rates (level 2 inputs). Accounting guidance on fair value establishes a hierarchy for those instruments measured at fair value which distinguishes between assumptions based on market data (observable inputs) and the Company’s own assumptions (unobservable inputs). The hierarchy consists of three levels: • Level 1—Quoted market prices in active markets for identical assets or liabilities; • Level 2—Inputs other than Level 1 inputs that are either directly or indirectly observable; and • Level 3—Unobservable inputs developed using estimates and assumptions developed by the Company which reflect those that a market participant would use. Determining which level to apply to an asset or liability requires significant judgment. The Company evaluates its hierarchy disclosures each quarter. The following table summarizes the financial instruments measured at fair value in the accompanying Condensed Consolidated Balance Sheets as of September 30, 2017 and December 31, 2016 (in thousands): Fair Value Measurements Quoted Market Prices in Active Markets for Identical Assets or Liabilities Significant Other Observable Inputs Significant Unobservable Inputs Total Level 1 Level 2 Level 3 Interest rate swap & foreign exchange hedges: Assets - as of September 30, 2017 $ 28 $ - $ 28 $ - Liabilities - as of September 30, 2017 $ 43 $ - $ 43 $ - - as of December 31, 2016 $ 205 $ - $ 205 $ - The carrying amount of accounts receivable at September 30, 2017, approximates fair value because of the short-term nature of this item. Other than the measurement of goodwill at fair value as a result of the impairment as discussed in Note 4 – “Goodwill and Intangible Assets,” as of September 30, 2017, no assets or liabilities were measured at fair value on a nonrecurring basis.

Other Assets and Liabilities

Other Assets and Liabilities	9 Months Ended
	Sep. 30, 2017
Other Assets And Liabilities [Abstract]
Other Assets and Liabilities	10. Other Assets and Liabilities Receivables related to supplier allowances totaling $81.2 million and $86.9 million were included in “Accounts receivable” in the Condensed Consolidated Balance Sheets as of September 30, 2017 and December 31, 2016, respectively. Current and non-current prepaid customer rebates, net of allowances, were $46.4 million and $47.9 million as of September 30, 2017, and December 31, 2016, respectively, and are included as a component of “Other current assets” and “Other long-term assets”. Accrued customer rebates of $47.7 million and $65.3 million as of September 30, 2017 and December 31, 2016, respectively, were included in “Accrued liabilities” in the Condensed Consolidated Balance Sheets.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes The Company's tax provision for interim periods is determined using an estimate of its annual effective tax rate, adjusted for discrete items. For the three and nine months ended September 30, 2017, the Company recorded income tax benefit of $7.1 million and $6.9 million on pre-tax loss of $89.0 million and $272.4 million, respectively, for an effective tax rate of 8.0% and 2.5%, respectively. For the three and nine months ended September 30, 2016, the Company recorded income tax expense of $17.1 million and $34.9 million on pre-tax income of $53.8 million and $101.1 million, for an effective tax rate of 31.8% and 34.5%, respectively. In the nine months ended September 30, 2017, the Company adopted ASU 2016-09 which resulted in $1.1 million and $1.9 million in the three and nine months ended September 30, 2017, respectively, of incremental tax expense recognized due to excess tax deficiencies of vested or settled awards in the period. The adoption of the standard was applied prospectively in accordance with guidance. The Company’s U.S. statutory rate is 35.0%. The most significant factors impacting the effective tax rates for the three and nine months ended September 30, 2017 were the permanent impact of the third quarter goodwill impairment charges and the discrete impact of the first quarter goodwill impairment charges, respectively. The most significant factor impacting the effective tax rate for the three and nine months ended September 30, 2016 was the discrete tax impact of the payment of a dividend from a foreign subsidiary.

Legal Matters

Legal Matters	9 Months Ended
	Sep. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
Legal Matters	12. Legal Matters The Company has been named as a defendant in two lawsuits alleging that the Company sent unsolicited fax advertisements to the named plaintiffs, as well as other persons and entities, in violation of the Telephone Consumer Protection Act of 1991, as amended by the Junk Fax Prevention Act of 2005 ("TCPA"). One lawsuit was initially filed in the United States District Court for the Central District of California on May 1, 2015, and subsequently refiled in the United States District Court for the Northern District of Illinois. The other lawsuit was filed in the United States District Court for the Northern District of Illinois on January 14, 2016. The two lawsuits were consolidated for discovery and pre-trial proceedings, and assigned to the same judge. Plaintiffs in both lawsuits seek certification of a class of plaintiffs comprised of persons and entities who allegedly received fax advertisements from the Company. Under the TCPA, recipients of unsolicited fax advertisements can seek damages of $500 per fax for inadvertent violations and up to $1,500 per fax for knowing and willful violations. Other reported TCPA lawsuits have resulted in a broad range of outcomes, with each case being dependent on its own unique set of facts and circumstances. In each lawsuit, the Company is vigorously contesting class certification and denies that any violations occurred. Litigation of this kind is likely to lead to settlement negotiations, including negotiations prompted by pre-trial civil court procedures. Regardless of whether the lawsuits are resolved at trial or through settlement, the Company believes that a loss associated with resolution of the pending claims is probable. As of the year ended December 31, 2016, the Company recorded a $4.0 million, pre-tax reserve within “warehousing, marketing and administrative expenses” in the consolidated statement of operations. During the three months ended March 31, 2017, the Company recorded an additional $6.0 million, pre-tax reserve to reflect events concerning mediation activities and settlement negotiations between the Company and the plaintiffs for a total reserve of $10.0 million at September 30, 2017. The Company continues to evaluate its defenses based on its internal review and investigation of prior events, new information and future circumstances. Final disposition of the lawsuits, whether through settlement or through trial, may result in a loss materially in excess of the aggregate recorded amount. However, a range of reasonably possible excess losses is not estimable at this time. As disclosed in the first quarter of 2017, the Company was named in a lawsuit filed by a former employee in the Los Angeles Superior Court. During the second quarter of 2017, the Company reached an agreement on the general terms of a settlement to resolve this litigation. The parties are in the process of finalizing a settlement agreement, which will be subject to court approval. In consideration of the settlement, the Company recorded a $3.0 million pre-tax reserve within the warehousing, marketing and administrative expenses line item in the consolidated statement of operations for the nine months ended September 30, 2017. The Company is also involved in other legal proceedings arising in the ordinary course of, or incidental to its business. The Company has established reserves, which are not material, for potential losses that are probable and reasonably estimable that may result from those proceedings. In many cases, however, it is difficult to determine whether a loss is probable or even possible or to estimate the amount or range of potential loss, particularly where proceedings may be in relatively early stages or where plaintiffs are seeking substantial or indeterminate damages. Matters frequently need to be more developed before a loss or range of loss can reasonably be estimated. The Company believes that such ordinary course legal proceedings will be resolved with no material adverse effect upon its financial condition, results of operations or cash flows.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Consolidation, Policy	The accompanying Condensed Consolidated Financial Statements represent Essendant Inc. (“ESND”) with its wholly owned subsidiary Essendant Co. (“ECO”), and ECO’s subsidiaries (collectively, “Essendant” or the “Company”). The Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States and include the accounts of ESND and its subsidiaries. All intercompany transactions and balances have been eliminated. The Company operates in a single reportable segment as a leading national wholesale distributor of workplace items. The accompanying Condensed Consolidated Financial Statements are unaudited. The Condensed Consolidated Balance Sheet as of December 31, 2016, was derived from the December 31, 2016 audited financial statements. The Condensed Consolidated Financial Statements have been prepared in accordance with the rules and regulations of the United States Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements, prepared in accordance with accounting principles generally accepted in the United States, have been condensed or omitted pursuant to such rules and regulations. Accordingly, the reader of this Quarterly Report on Form 10-Q should refer to the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 (the “2016 Form 10-K”) for further information. In the opinion of management, the accompanying unaudited Condensed Consolidated Financial Statements reflect all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the financial position of Essendant at September 30, 2017 and the results of operations for the three and nine months ended September 30, 2017 and 2016, and cash flows for the nine months ended September 30, 2017 and 2016. The results of operations for the three and nine months ended September 30, 2017 should not necessarily be taken as indicative of the results of operations that may be expected for the entire year.
New Accounting Pronouncements	New Accounting Pronouncements In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09, Compensation – Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, Revenue from Contracts with Customers, Entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. The Company plans to adopt the standard using the modified retrospective approach, which will require the Company to recognize the cumulative effect of initial adoption of the standard for all contracts as of, and new contracts after, the date of initial application. Based on the Company’s current assessment and detailed review of the revenue transactions of the organization with its customers, the impact of the application of the new standard is expected to be immaterial. The Company expects revenue recognition related to the processing, fulfillment and shipment of various warehoused goods to remain substantially unchanged. The Company also expects disclosure changes. The Company will continue to monitor for modifications to the standards throughout the year ended December 31, 2017. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) that requires lessees to recognize right-of-use assets and lease liabilities for all leases other than those that meet the definition of short-term leases. For short-term leases, lessees may elect an accounting policy by class of underlying asset under which these assets and liabilities are not recognized and lease payments are generally recognized over the lease term on a straight-line basis. This standard will be effective for annual periods beginning after December 15, 2018, including interim periods within that reporting period, and early application is permitted. The Company is currently evaluating the new guidance to determine the impact it will have on its consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments In March 2017, the FASB issued ASU No. 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
Inventory	Inventory Approximately 98.3% of total inventory as of September 30, 2017, and December 31, 2016, respectively, has been valued under the Last-In-First-Out (“LIFO”) method. An actual valuation of inventory under the LIFO method can be made only at the end of each fiscal year based on the inventory levels and costs at that time. Interim LIFO calculations are based on management’s estimates of expected year-end inventory levels and costs, and are subject to the final year-end LIFO inventory valuation. Inventory valued under the LIFO accounting method is recorded at the lower of cost or market. If the Company had valued its entire inventory under the lower of First-In-First-Out (“FIFO”) cost or market, inventory values would have been $158.2 million and $147.9 million higher than reported as of September 30, 2017, and December 31, 2016, respectively. For the three months ended September 30, 2017, there was a $0.1 million reduction in LIFO liquidations compared to the $1.3 million reported in the six months ended June 30, 2017. For the nine months ended September 30, 2017, LIFO liquidations resulted in LIFO income of $1.2 million, which was more than offset by LIFO expense of $11.5 million related to current inflation, for an overall net increase in cost of sales of $10.3 million. LIFO liquidations occur when there are decrements of LIFO inventory quantities carried at lower costs in prior years compared with the cost of current year purchases.

Severance and Restructuring C20

Severance and Restructuring Charges (Tables)	9 Months Ended
	Sep. 30, 2017
Restructuring And Related Activities [Abstract]
Schedule of Expenses, Cash Flows, and Accrued Liabilities Associated with Restructuring Actions	The expenses, cash flows, and accrued liabilities associated with the restructuring actions described above are noted in the following table (in thousands): (Benefit) Expense Cash flow Accrued Liabilities For the three months ended September 30, For the nine months ended September 30, For the nine months ended September 30, As of September 30, As of December 31, 2016 2016 2017 2016 2017 2016 Fourth quarter 2015 Action Workforce reduction $ (700 ) $ (700 ) $ 427 $ 7,996 $ 997 $ 1,424 First quarter 2015 Actions Workforce reduction $ (510 ) $ (510 ) $ 94 $ 687 $ 664 $ 758 Facility closure - 254 - 501 - - Total $ (510 ) (256 ) $ 94 $ 1,188 $ 664 $ 758

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Carrying Amount of Goodwill by Reporting Unit and Impairment Recognized	The carrying amount of goodwill by reporting unit and impairment recognized is noted in the table below (in thousands): December 31, 2016 For the three months ended March 30, 2017 For the three months ended September 30, 2017 For the nine months ended September 30, 2017 September 30, 2017 Goodwill balance Impairment Impairment Currency translation adjustments Goodwill balance Office & Facilities $ 224,683 (185,704 ) $ (38,979 ) $ - $ - Industrial 13,067 - - 97 13,164 Automotive 45,234 (12,220 ) (33,342 ) 328 - CPO 14,922 (904 ) (14,018 ) - - $ 297,906 $ (198,828 ) $ (86,339 ) $ 425 $ 13,164
Summary of Intangible Assets of Company by Major Class	The following table summarizes the intangible assets of the Company by major class of intangible asset and the cost, accumulated amortization, net carrying amount, and weighted average life, if applicable (in thousands): September 30, 2017 December 31, 2016 Weighted Weighted Average Average Gross Net Useful Gross Net Useful Carrying Accumulated Carrying Life Carrying Accumulated Carrying Life Amount Amortization Amount (years) Amount Amortization Amount (years) Intangible assets subject to amortization Customer relationships and other intangibles $ 138,194 $ (69,964 ) $ 68,230 16 $ 137,452 $ (62,235 ) $ 75,217 16 Non-compete agreements 4,660 (4,260 ) 400 4 4,649 (4,260 ) 389 4 Trademarks 13,773 (6,465 ) 7,308 14 13,704 (5,620 ) 8,084 14 Total $ 156,627 $ (80,689 ) $ 75,938 $ 155,805 $ (72,115 ) $ 83,690
Summary of Amortization Expense to be Incurred in 2017 Through 2021 on Intangible Assets	The following table summarizes the amortization expense to be incurred in 2017 through 2021 on intangible assets (in thousands): Year Amount 2017 $ 10,810 2018 8,088 2019 6,971 2020 6,968 2021 6,968

Accumulated Other Comprehensi22

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Change in Accumulated Other Comprehensive Income (Loss) (AOCI) by Component, Net of Tax	The change in Accumulated Other Comprehensive Income (Loss) (“AOCI”) by component, net of tax, for the period ended September 30, 2017 was as follows (amounts in thousands): Foreign Currency Translation Cash Flow Hedges Defined Benefit Pension Plans Total AOCI, balance as of December 31, 2016 $ (8,439 ) $ 172 $ (38,189 ) $ (46,456 ) Other comprehensive income (loss) before reclassifications 2,780 (200 ) - 2,580 Amounts reclassified from AOCI - 159 2,083 2,242 Net other comprehensive income 2,780 (41 ) 2,083 4,822 AOCI, balance as of September 30, 2017 $ (5,659 ) $ 131 $ (36,106 ) $ (41,634 )
Amounts Reclassified Out of AOCI into Income Statement	The following table details the amounts reclassified out of AOCI into the income statement during the three and nine months ended September 30, 2017 Amount Reclassified From AOCI For the Three For the Nine Months Ended Months Ended September 30, September 30, Affected Line Item In The Statement Details About AOCI Components 2017 2017 Where Net Income is Presented Realized and unrealized gains (losses) on cash flow hedges Gain on interest rate swap, before tax $ 22 $ 197 Interest expense, net Gain on foreign exchange hedges, before tax 86 62 Cost of goods sold (42 ) (100 ) Tax provision $ 66 $ 159 Net of tax Defined benefit pension plan items Amortization of prior service cost and unrecognized loss $ 1,134 $ 3,402 Warehousing, marketing and administrative expenses (440 ) (1,319 ) Tax provision 694 2,083 Net of tax Total reclassifications for the period, net of tax $ 760 $ 2,242

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share data): For the Three Months Ended For the Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Numerator: Net (loss) income $ (81,938 ) $ 36,742 $ (265,434 ) $ 66,205 Denominator: Denominator for basic earnings per share - weighted average shares 36,750 36,578 36,692 36,560 Effect of dilutive securities: Employee stock options and restricted stock (1) - 360 - 336 Denominator for diluted earnings per share - Adjusted weighted average shares and the effect of dilutive securities 36,750 36,938 36,692 36,896 Net (loss) income per share: Net (loss) income per share - basic $ (2.23 ) $ 1.00 $ (7.23 ) $ 1.81 Net (loss) income per share - diluted (2) $ (2.23 ) $ 0.99 $ (7.23 ) $ 1.79 (1) The effect of dilutive securities for employee stock options and restricted stock in the three and nine months ended September 30, 2017 was affected by the adoption of ASU 2016-09 at the beginning of the year. In accordance with the standard, the effect of dilutive securities in the calculation of diluted net income per share was applied prospectively and results for the three and nine months ended September 30, 2016 have not been revised. (2) As a result of the net loss in the three and nine months ended September 30, 2017, the effect of potentially dilutive securities would have been anti-dilutive and has been omitted from the calculation of diluted earnings per share.

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Components	Debt consisted of the following amounts (in millions): As of As of September 30, 2017 December 31, 2016 2017 Credit Agreement Term Loan $ 74.6 $ - Revolving Credit Facility 141.3 - FILO Facility 100.0 - 2013 Credit Agreement - 260.4 2013 Note Purchase Agreement 150.0 150.0 Receivables Securitization Program - 200.0 Mortgage & Capital Lease - 0.1 Transaction Costs (6.6 ) (1.5 ) Total $ 459.3 $ 609.0

Pension and Post-Retirement B25

Pension and Post-Retirement Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2017
Compensation And Retirement Disclosure [Abstract]
Schedule of Components of Net Periodic Pension Cost	A summary of net periodic pension cost related to the Company’s pension plans for the three and nine months ended September 30, 2017 and 2016 was as follows (dollars in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2017 2016 2017 2016 Service cost - benefit earned during the period $ 321 $ 318 $ 963 $ 952 Interest cost on projected benefit obligation 1,862 1,806 5,586 6,322 Expected return on plan assets (2,272 ) (2,219 ) (6,816 ) (7,484 ) Amortization of prior service cost 72 74 216 222 Amortization of actuarial loss 1,062 1,163 3,186 3,903 Settlement loss - 419 - 12,163 Net periodic pension cost $ 1,045 $ 1,561 $ 3,135 $ 16,078

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of Financial Instruments Measured at Fair Value	The following table summarizes the financial instruments measured at fair value in the accompanying Condensed Consolidated Balance Sheets as of September 30, 2017 and December 31, 2016 (in thousands): Fair Value Measurements Quoted Market Prices in Active Markets for Identical Assets or Liabilities Significant Other Observable Inputs Significant Unobservable Inputs Total Level 1 Level 2 Level 3 Interest rate swap & foreign exchange hedges: Assets - as of September 30, 2017 $ 28 $ - $ 28 $ - Liabilities - as of September 30, 2017 $ 43 $ - $ 43 $ - - as of December 31, 2016 $ 205 $ - $ 205 $ -

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	6 Months Ended	9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Incremental tax expense	$ 1.1		$ 1.9
Percentage inventory valued under LIFO	98.30%		98.30%	98.30%
Higher inventory if FIFO applied entirely	$ 158.2		$ 158.2	$ 147.9
Effect of LIFO inventory liquidation on income	$ (0.1)	$ 1.3	1.2
LIFO expense related to inflation increase in cost of sales			11.5
Increase in cost of sales due to LIFO accounting method			$ 10.3

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2017shares	Sep. 30, 2016shares	Sep. 30, 2017Plansshares	Sep. 30, 2016shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of share-based compensation plans | Plans			2
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and restricted stock units granted	276,671	397,638	335,633	526,697
Restricted Stock Units (RSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and restricted stock units granted	50,080	43,069	271,445	290,725

Severance and Restructuring C29

Severance and Restructuring Charges - Additional Information (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Warehousing, Marketing and Administrative Expenses [Member]
Restructuring Cost And Reserve [Line Items]
Expenses associated with restructuring actions	$ 0	$ (510,000)	$ 0	$ (256,000)

Severance and Restructuring C30

Severance and Restructuring Charges - Schedule of Expenses, Cash Flows, and Accrued Liabilities Associated with Restructuring Actions (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Restructuring Cost And Reserve [Line Items]
Cash flow associated with restructuring actions			$ 94,000	$ 1,188,000
Accrued Liabilities associated with restructuring actions	$ 664,000		664,000		$ 758,000
Warehousing, Marketing and Administrative Expenses [Member]
Restructuring Cost And Reserve [Line Items]
(Benefit) Expense associated with restructuring actions	0	$ (510,000)	0	(256,000)
First Quarter 2015 Actions Workforce Reduction [Member]
Restructuring Cost And Reserve [Line Items]
Cash flow associated with restructuring actions			94,000	687,000
Accrued Liabilities associated with restructuring actions	664,000		664,000		758,000
First Quarter 2015 Actions Workforce Reduction [Member] | Warehousing, Marketing and Administrative Expenses [Member]
Restructuring Cost And Reserve [Line Items]
(Benefit) Expense associated with restructuring actions		(510,000)		(510,000)
First Quarter 2015 Actions Facility Closure [Member]
Restructuring Cost And Reserve [Line Items]
Cash flow associated with restructuring actions				501,000
First Quarter 2015 Actions Facility Closure [Member] | Warehousing, Marketing and Administrative Expenses [Member]
Restructuring Cost And Reserve [Line Items]
(Benefit) Expense associated with restructuring actions				254,000
Fourth Quarter 2015 Action Workforce Reduction [Member]
Restructuring Cost And Reserve [Line Items]
Cash flow associated with restructuring actions			427,000	7,996,000
Accrued Liabilities associated with restructuring actions	$ 997,000		$ 997,000		$ 1,424,000
Fourth Quarter 2015 Action Workforce Reduction [Member] | Warehousing, Marketing and Administrative Expenses [Member]
Restructuring Cost And Reserve [Line Items]
(Benefit) Expense associated with restructuring actions		$ (700,000)		$ (700,000)

Goodwill and Intangible Asset31

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Mar. 30, 2017	Sep. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill impairment charge	$ 86,339	$ 198,800	$ 198,828	$ 285,166

Goodwill and Intangible Asset32

Goodwill and Intangible Assets - Schedule of Carrying Amount of Goodwill by Reporting Unit and Impairment Recognized (Detail) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Mar. 30, 2017	Sep. 30, 2017
Goodwill [Line Items]
Goodwill, balance as of December 31, 2016		$ 297,906	$ 297,906	$ 297,906
Impairment	$ (86,339)	(198,800)	(198,828)	(285,166)
Currency translation adjustments				425
Goodwill, balance as of September 30, 2017	13,164			13,164
Office & Facilities [Member]
Goodwill [Line Items]
Goodwill, balance as of December 31, 2016		224,683	224,683	224,683
Impairment	(38,979)		(185,704)
Industrial [Member]
Goodwill [Line Items]
Goodwill, balance as of December 31, 2016		13,067	13,067	13,067
Currency translation adjustments				97
Goodwill, balance as of September 30, 2017	13,164			13,164
Automotive [Member]
Goodwill [Line Items]
Goodwill, balance as of December 31, 2016		45,234	45,234	45,234
Impairment	(33,342)		(12,220)
Currency translation adjustments				328
CPO [Member]
Goodwill [Line Items]
Goodwill, balance as of December 31, 2016		$ 14,922	14,922	$ 14,922
Impairment	$ (14,018)		$ (904)

Goodwill and Intangible Asset33

Goodwill and Intangible Assets - Summary of Intangible Assets of Company by Major Class (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Schedule Of Intangible Assets [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount	$ 156,627	$ 155,805
Intangible assets subject to amortization, Accumulated Amortization	(80,689)	(72,115)
Intangible assets subject to amortization, Net Carrying Amount	75,938	83,690
Customer relationships and other intangibles [Member]
Schedule Of Intangible Assets [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount	138,194	137,452
Intangible assets subject to amortization, Accumulated Amortization	(69,964)	(62,235)
Intangible assets subject to amortization, Net Carrying Amount	$ 68,230	$ 75,217
Intangible assets subject to amortization, Weighted Average Useful Life (years)	16 years	16 years
Non-compete Agreements [Member]
Schedule Of Intangible Assets [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount	$ 4,660	$ 4,649
Intangible assets subject to amortization, Accumulated Amortization	(4,260)	(4,260)
Intangible assets subject to amortization, Net Carrying Amount	$ 400	$ 389
Intangible assets subject to amortization, Weighted Average Useful Life (years)	4 years	4 years
Trademarks [Member]
Schedule Of Intangible Assets [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount	$ 13,773	$ 13,704
Intangible assets subject to amortization, Accumulated Amortization	(6,465)	(5,620)
Intangible assets subject to amortization, Net Carrying Amount	$ 7,308	$ 8,084
Intangible assets subject to amortization, Weighted Average Useful Life (years)	14 years	14 years

Goodwill and Intangible Asset34

Goodwill and Intangible Assets - Summary of Amortization Expense to be Incurred in 2017 Through 2021 on Intangible Assets (Detail) $ in Thousands	Sep. 30, 2017USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2,017	$ 10,810
2,018	8,088
2,019	6,971
2,020	6,968
2,021	$ 6,968

Accumulated Other Comprehensi35

Accumulated Other Comprehensive Income (Loss) - Change in Accumulated Other Comprehensive Income (Loss) (AOCI) by Component, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Accumulated Other Comprehensive Income Loss [Line Items]
AOCI, balance as of December 31, 2016			$ 781,106
Other comprehensive income (loss) before reclassifications			2,580
Amounts reclassified from AOCI			2,242
Total other comprehensive (loss) income, net of tax	$ 1,905	$ (2,702)	4,822	$ 8,337
AOCI, balance as of September 30, 2017	509,878		509,878
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
AOCI, balance as of December 31, 2016			(8,439)
Other comprehensive income (loss) before reclassifications			2,780
Total other comprehensive (loss) income, net of tax			2,780
AOCI, balance as of September 30, 2017	(5,659)		(5,659)
Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
AOCI, balance as of December 31, 2016			172
Other comprehensive income (loss) before reclassifications			(200)
Amounts reclassified from AOCI			159
Total other comprehensive (loss) income, net of tax			(41)
AOCI, balance as of September 30, 2017	131		131
Defined Benefit Pension Plans [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
AOCI, balance as of December 31, 2016			(38,189)
Amounts reclassified from AOCI			2,083
Total other comprehensive (loss) income, net of tax			2,083
AOCI, balance as of September 30, 2017	(36,106)		(36,106)
AOCI, Total [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
AOCI, balance as of December 31, 2016			(46,456)
AOCI, balance as of September 30, 2017	$ (41,634)		$ (41,634)

Accumulated Other Comprehensi36

Accumulated Other Comprehensive Income (Loss) - Amounts Reclassified Out of AOCI into Income Statement (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense, net	$ 6,116	$ 6,484	$ 19,154	$ 18,058
Warehousing, marketing and administrative expenses	168,526	138,107	503,243	463,410
Cost of goods sold	1,137,025	1,208,650	3,303,832	3,519,564
Tax provision	7,089	(17,102)	6,943	(34,923)
Net (loss) income	(81,938)	$ 36,742	(265,434)	$ 66,205
Amount Reclassified From AOCI [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net (loss) income	760		2,242
Amount Reclassified From AOCI [Member] | Cash Flow Hedges [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of goods sold	86		62
Tax provision	(42)		(100)
Net (loss) income	66		159
Amount Reclassified From AOCI [Member] | Defined Benefit Pension Plans [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Warehousing, marketing and administrative expenses	1,134		3,402
Tax provision	(440)		(1,319)
Net (loss) income	694		2,083
Amount Reclassified From AOCI [Member] | Interest Rate Swap [Member] | Cash Flow Hedges [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense, net	$ 22		$ 197

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	200,000	300,000	200,000	300,000
Additional authorized repurchase amount	$ 68.2		$ 68.2
Number of shares repurchased	0	0	0	241,270
Repurchase of common stock, value				$ 6.8
Common Stock [Member]
Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	100,000		200,000

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Net (loss) income		$ (81,938)	$ 36,742	$ (265,434)	$ 66,205
Denominator for basic earnings per share - weighted average shares		36,750	36,578	36,692	36,560
Effect of dilutive securities: Employee stock options and restricted stock	[1]		360		336
Denominator for diluted earnings per share - Adjusted weighted average shares and the effect of dilutive securities		36,750	36,938	36,692	36,896
Net (loss) income per share - basic		$ (2.23)	$ 1	$ (7.23)	$ 1.81
Net (loss) income per share - diluted	[2]	$ (2.23)	$ 0.99	$ (7.23)	$ 1.79
[1]	The effect of dilutive securities for employee stock options and restricted stock in the three and nine months ended September 30, 2017 was affected by the adoption of ASU 2016-09 at the beginning of the year. In accordance with the standard, the effect of dilutive securities in the calculation of diluted net income per share was applied prospectively and results for the three and nine months ended September 30, 2016 have not been revised.
[2]	As a result of the net loss in the three and nine months ended September 30, 2017, the effect of potentially dilutive securities would have been anti-dilutive and has been omitted from the calculation of diluted earnings per share.

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	Feb. 22, 2017	Sep. 30, 2017	Sep. 30, 2017
Debt Instrument [Line Items]
FILO borrowing base percentage of accounts receivable		10.00%	10.00%
FILO borrowing base percentage of liquidation value of inventory		10.00%	10.00%
Maximum amount of financing upon amendment of program		$ 200,000,000	$ 200,000,000
Letters of credit issued amount		177,500,000	$ 177,500,000
2017 Credit Agreement [Member]
Debt Instrument [Line Items]
Credit agreement commencement date			Feb. 22, 2017
Credit agreement period	5 years
Line of credit facility, interest rate description			Borrowings under the 2017 Credit Agreement bear interest at LIBOR for specified interest periods, at the REVLIBOR30 Rate (as defined in the 2017 Credit Agreement) or at the Alternate Base Rate (as defined in the 2017 Credit Agreement), plus, in each case, a margin determined based on the Company’s average quarterly revolving availability. The margin on LIBOR-based loans and REVLIBOR30 Rate-based loans ranges from 1.25% to 1.75% for revolving and term loans and 2.00% to 2.50% for FILO loans, and on Alternate Base Rate loans ranges from 0.25% to 0.75% for revolving and term loans and 1.00% to 1.50% for FILO loans. From February 22, 2017 (the date of the 2017 Credit Agreement) to September 30, 2017, the applicable margin for LIBOR-based loans and REVLIBOR30 Rate-based loans is 1.50% for revolving and term loans and 2.25% for FILO loans, and for Alternate Base Rate loans is 0.50% for revolving and term loans and 1.25% for FILO loans. In addition, ECO is required to pay the lenders a commitment fee on the unutilized portion of the revolving and FILO commitments under the 2017 Credit Agreement at a rate per annum equal to 0.25%. Letters of credit issued pursuant to the 2017 Credit Agreement incur interest based on the applicable margin rate for LIBOR-based Loans, plus 0.125%. Unamortized deferred financing fees of $6.6 million are included within “Current maturities of long-term debt” and “Long-term debt” on the Condensed Consolidated Balance Sheets and are amortized over the life of the agreements
Unamortized deferred financing fees		6,600,000	$ 6,600,000
Borrowing base calculation, description			Availability of credit under the revolving facility is subject to a revolving borrowing base calculation comprised of a certain percentage of the eligible accounts receivable, plus a certain percentage of the inventory, less reserves. Similarly, availability under the FILO revolving credit facility is subject to a FILO borrowing base comprised primarily of 10% of the eligible accounts receivable, plus 10% multiplied by the net orderly liquidation value percentages of the eligible inventory, less reserves.
2017 Credit Agreement [Member] | LIBOR Loans [Member]
Debt Instrument [Line Items]
Basis spread on variable rate			0.125%
2017 Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 1,000,000,000	$ 1,000,000,000
Alternate base rate loans rates		0.50%
Fee on unutilized portion of commitments			0.25%
2017 Credit Agreement [Member] | Revolving Credit Facility [Member] | REVLIBOR30 And LIBOR Based Loan [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates		1.50%	1.50%
2017 Credit Agreement [Member] | First In Last Out Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 100,000,000	$ 100,000,000
Alternate base rate loans rates		1.25%
Fee on unutilized portion of commitments			0.25%
2017 Credit Agreement [Member] | First In Last Out Revolving Credit Facility [Member] | REVLIBOR30 And LIBOR Based Loan [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates		2.25%	2.25%
2017 Credit Agreement [Member] | Term Loan Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 77,600,000	$ 77,600,000
Line of credit facility, funding date			Mar. 24, 2017
Alternate base rate loans rates		0.50%
2017 Credit Agreement [Member] | Term Loan Facility [Member] | REVLIBOR30 And LIBOR Based Loan [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates		1.50%	1.50%
2017 Credit Agreement [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt-to-EBITDA ratio			3.50%
Letters of credit issued amount		$ 25,000,000	$ 25,000,000
Letters of credit facility, collateral amount		165,000,000	$ 165,000,000
2017 Credit Agreement [Member] | Maximum [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Alternate base rate loans rates			0.75%
2017 Credit Agreement [Member] | Maximum [Member] | Revolving Credit Facility [Member] | REVLIBOR30 And LIBOR Based Loan [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates			1.75%
2017 Credit Agreement [Member] | Maximum [Member] | First In Last Out Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Alternate base rate loans rates			1.50%
2017 Credit Agreement [Member] | Maximum [Member] | First In Last Out Revolving Credit Facility [Member] | REVLIBOR30 And LIBOR Based Loan [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates			2.50%
2017 Credit Agreement [Member] | Maximum [Member] | Term Loan Facility [Member]
Debt Instrument [Line Items]
Alternate base rate loans rates			0.75%
2017 Credit Agreement [Member] | Maximum [Member] | Term Loan Facility [Member] | REVLIBOR30 And LIBOR Based Loan [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates			1.75%
2017 Credit Agreement [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt-to-EBITDA ratio			3.00%
2017 Credit Agreement [Member] | Minimum [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Alternate base rate loans rates			0.25%
2017 Credit Agreement [Member] | Minimum [Member] | Revolving Credit Facility [Member] | REVLIBOR30 And LIBOR Based Loan [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates			1.25%
2017 Credit Agreement [Member] | Minimum [Member] | First In Last Out Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Alternate base rate loans rates			1.00%
2017 Credit Agreement [Member] | Minimum [Member] | First In Last Out Revolving Credit Facility [Member] | REVLIBOR30 And LIBOR Based Loan [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates			2.00%
2017 Credit Agreement [Member] | Minimum [Member] | Term Loan Facility [Member]
Debt Instrument [Line Items]
Alternate base rate loans rates			0.25%
2017 Credit Agreement [Member] | Minimum [Member] | Term Loan Facility [Member] | REVLIBOR30 And LIBOR Based Loan [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates			1.25%
3.75% Senior Secured Notes [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	3.75%
Debt instrument, maturity date			Jan. 15, 2021
Note Purchase Agreement and Amendment No. 4 [Member] | Letter of Credit [Member]
Debt Instrument [Line Items]
Letter of credit issued		$ 165,000,000	$ 165,000,000
Note Purchase Agreement [Member]
Debt Instrument [Line Items]
Basis spread on variable rate			3.75%
Credit facility, frequency of payment and payment terms			Interest under the Note Purchase Agreement is payable semi-annually at a rate per annum equal to 3.75% (3.66% after the effect of terminating an interest rate swap).
Effective interest rate		3.66%	3.66%

Debt - Schedule of Long-Term De

Debt - Schedule of Long-Term Debt Components (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Mortgage & Capital Lease		$ 0.1
Transaction Costs	$ (6.6)	(1.5)
Total	459.3	609
2017 Credit Agreement [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Credit Agreement	74.6
2017 Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit Agreement	141.3
2017 Credit Agreement [Member] | First In Last Out Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit Agreement	100
2013 Note Purchase Agreement [Member]
Debt Instrument [Line Items]
Note Purchase Agreement	$ 150	150
Receivables Securitization Program [Member]
Debt Instrument [Line Items]
Credit Agreement		200
2013 Credit Agreement [Member]
Debt Instrument [Line Items]
Credit Agreement		$ 260.4

Pension and Post-Retirement B41

Pension and Post-Retirement Benefit Plans - Schedule of Components of Net Periodic Pension Cost (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan settlement loss		$ 419		$ 12,163
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefit earned during the period	$ 321	318	$ 963	952
Interest cost on projected benefit obligation	1,862	1,806	5,586	6,322
Expected return on plan assets	(2,272)	(2,219)	(6,816)	(7,484)
Amortization of prior service cost	72	74	216	222
Amortization of actuarial loss	1,062	1,163	3,186	3,903
Defined benefit plan settlement loss		419		12,163
Net periodic pension cost	$ 1,045	$ 1,561	$ 3,135	$ 16,078

Pension and Post-Retirement B42

Pension and Post-Retirement Benefit Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Compensation And Retirement Disclosure [Abstract]
Cash contribution to pension plan during the period			$ 10	$ 10
Pension plan liabilities	$ 29.9		29.9		$ 40.2
Company contributions	$ 1.8	$ 1.8	$ 5.6	$ 5.5

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Financial Instruments Measured at Fair Value (Detail) - Interest Rate Swap & Foreign Exchange Hedges [Member] - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	$ 28
Liabilities	43	$ 205
Significant Other Observable Inputs Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	28
Liabilities	$ 43	$ 205

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail)	Sep. 30, 2017USD ($)
Fair Value Disclosures [Abstract]
Assets measured at fair value on a nonrecurring basis	$ 0
Liabilities measured at fair value on a nonrecurring basis	$ 0

Other Assets and Liabilities -

Other Assets and Liabilities - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Other Assets And Liabilities [Abstract]
Receivables related to supplier allowances included Accounts receivable	$ 81.2	$ 86.9
Current and non-current prepaid customer rebates, net of allowances included in Other current assets and Other long-term assets	46.4	47.9
Accrued customer rebates included in Accrued liabilities	$ 47.7	$ 65.3

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income tax (benefit) expense	$ (7,089)	$ 17,102	$ (6,943)	$ 34,923
(Loss) income before income taxes	$ (89,027)	$ 53,844	$ (272,377)	$ 101,128
Effective income tax percent	8.00%	31.80%	2.50%	34.50%
Incremental tax expense	$ 1,100		$ 1,900
United States statutory income tax rate, percent	35.00%		35.00%

Legal Matters - Additional Info

Legal Matters - Additional Information (Detail)	Jan. 14, 2016Lawsuit	May 01, 2015Lawsuit	Mar. 31, 2017USD ($)	Sep. 30, 2017USD ($)Lawsuit	Dec. 31, 2016USD ($)
Commitments And Contingencies [Line Items]
Number of lawsuits filed | Lawsuit				2
Total reserve				$ 10,000,000
Mediation Activities and Settlement Negotiations [Member]
Commitments And Contingencies [Line Items]
Pre-tax reserve recorded			$ 6,000,000
Warehousing, Marketing and Administrative Expenses [Member]
Commitments And Contingencies [Line Items]
Pre-tax reserve recorded				3,000,000	$ 4,000,000
Inadvertent Violation under TCPA for Unsolicited Fax Advertisement [Member]
Commitments And Contingencies [Line Items]
Damages sought by plaintiff per violation				500
Willful Violation under TCPA for Unsolicited Fax Advertisement [Member]
Commitments And Contingencies [Line Items]
Damages sought by plaintiff per violation				$ 1,500
United States District Court California [Member]
Commitments And Contingencies [Line Items]
Number of lawsuits filed | Lawsuit		1
United States District Court Illinois [Member]
Commitments And Contingencies [Line Items]
Number of lawsuits filed | Lawsuit	1