Essendant (ESND) 10-K 21 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Feb. 16, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	ESND
Entity Registrant Name	ESSENDANT INC
Entity Central Index Key	355,999
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		37,706,376
Entity Public Float			$ 550

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Net sales		$ 5,037,327	$ 5,369,022	$ 5,363,046
Cost of goods sold		4,331,273	4,609,161	4,526,551
Gross profit		706,054	759,861	836,495
Operating expenses:
Warehousing, marketing and administrative expenses		664,280	629,825	675,913
Defined benefit plan settlement loss			12,510
Impairments of goodwill and intangible assets		285,166		129,338
Loss on disposition of business				1,461
Operating (loss) income		(243,392)	117,526	29,783
Interest expense		26,696	24,143	20,580
Interest income		(1,078)	(1,272)	(996)
(Loss) income before income taxes		(269,010)	94,655	10,199
Income tax (benefit) expense		(2,029)	30,803	54,541
Net (loss) income	[1]	$ (266,981)	$ 63,852	$ (44,342)
Net (loss) income per share - basic:
Net (loss) income per share - basic		$ (7.27)	$ 1.75	$ (1.18)
Average number of common shares outstanding - basic		36,729	36,580	37,457
Net (loss) income per share - diluted:
Net (loss) income per share - diluted	[2]	$ (7.27)	$ 1.73	$ (1.18)
Average number of common shares outstanding - diluted		36,729	36,918	37,457
Dividends declared per share		$ 0.56	$ 0.56	$ 0.56
[1]	Revised in 2015 for the impact of the changes in accounting principle related to inventory accounting.
[2]	As a result of the net loss in the years ended December 31, 2017 and 2015, the effect of potentially dilutive securities would have been anti-dilutive and have been omitted from the calculation of diluted earnings per share, consistent with GAAP.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Of Income And Comprehensive Income [Abstract]
Net (loss) income	[1]	$ (266,981)	$ 63,852	$ (44,342)
Other comprehensive income (loss), net of tax
Translation adjustments	[1]	2,506	1,427	(9,075)
Translation loss realized through disposition of business	[1]			11,132
Minimum pension liability adjustments	[1]	(6,685)	9,682	3,271
Cash flow hedge adjustments		(378)	26	(128)
Total other comprehensive (loss) income, net of tax		(4,557)	11,135	5,200
Comprehensive (loss) income	[1]	$ (271,538)	$ 74,987	$ (39,142)
[1]	Revised in 2015 for the impact of the changes in accounting principle related to inventory accounting.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 28,802	$ 21,329
Accounts receivable, less allowance for doubtful accounts of $17,102 in 2017 and $18,196 in 2016	619,200	678,184
Inventories	821,683	876,837
Other current assets	43,044	32,100
Total current assets	1,512,729	1,608,450
Property, plant and equipment, at cost
Land	6,634	6,634
Buildings	50,593	50,622
Fixtures and equipment	370,628	353,362
Leasehold improvements	37,763	37,147
Capitalized software costs	101,081	97,010
Total property, plant and equipment	566,699	544,775
Less: accumulated depreciation and amortization	433,906	416,524
Net property, plant equipment	132,793	128,251
Intangible assets, net	73,441	83,690
Goodwill	13,153	297,906
Other long-term assets	42,134	45,209
Total assets	1,774,250	2,163,506
Current liabilities:
Accounts payable	500,883	484,602
Accrued liabilities	189,916	197,804
Current maturities of long-term debt	6,079	28
Total current liabilities	696,878	682,434
Deferred income taxes	1,192	6,378
Long-term debt	492,044	608,941
Other long-term liabilities	89,222	84,647
Total liabilities	1,279,336	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	412,987	409,805
Treasury stock, at cost – 36,811,366 shares in 2017 and 36,951,522 shares in 2016	(1,093,813)	(1,096,744)
Retained earnings	1,219,309	1,507,057
Accumulated other comprehensive loss	(51,013)	(46,456)
Total stockholders’ equity	494,914	781,106
Total liabilities and stockholders’ equity	$ 1,774,250	$ 2,163,506

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement Of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 17,102	$ 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	36,811,366	36,811,366

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands		Total		Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2014		$ 843,667	[1]	$ 7,444	$ (1,042,501)	$ 412,291	$ (62,791)	$ 1,529,224	[1]
Balance (in Shares) at Dec. 31, 2014				74,435,628	(35,719,041)
Net (loss) income	[1]	(44,342)						(44,342)
Unrealized translation adjustments		(9,075)	[1]				(9,075)
Translation loss realized through disposition of business		11,132	[1]				11,132
Minimum pension liability adjustments, net of tax expense (benefit) of $2,071, $6,135 and $(2,301) in 2015, 2016 and 2017 respectively		3,271	[1]				3,271
Unrealized gain (loss) on cashflow hedges, net of tax expense (benefit) of $(135), $52 and $(110) in 2015, 2016 and 2017 respectively		(128)	[1]				(128)
Comprehensive (loss) income		(39,142)	[1]				5,200	(44,342)	[1]
Cash dividend declared, $0.56 per share, $0.56 per share and $0.56 per share in 2015, 2016 and 2017 respectively	[1]	(21,061)						(21,061)
Acquisition of treasury stock		$ (67,446)	[1]		$ (67,446)
Acquisition of treasury stock (in shares)		(1,822,227)			(1,822,227)
Stock compensation		$ 7,716	[1]		$ 9,080	(1,364)
Stock compensation (in shares)		362,874			362,874
Balance at Dec. 31, 2015		$ 723,734	[1]	$ 7,444	$ (1,100,867)	410,927	(57,591)	1,463,821	[1]
Balance (in Shares) at Dec. 31, 2015				74,435,628	(37,178,394)
Net (loss) income	[1]	63,852						63,852
Unrealized translation adjustments		1,427	[1]				1,427
Minimum pension liability adjustments, net of tax expense (benefit) of $2,071, $6,135 and $(2,301) in 2015, 2016 and 2017 respectively		9,682	[1]				9,682
Unrealized gain (loss) on cashflow hedges, net of tax expense (benefit) of $(135), $52 and $(110) in 2015, 2016 and 2017 respectively		26	[1]				26
Comprehensive (loss) income		74,987	[1]				11,135	63,852	[1]
Cash dividend declared, $0.56 per share, $0.56 per share and $0.56 per share in 2015, 2016 and 2017 respectively	[1]	(20,616)						(20,616)
Acquisition of treasury stock		$ (6,839)	[1]		$ (6,839)
Acquisition of treasury stock (in shares)		(241,270)			(241,270)
Stock compensation		$ 9,840	[1]		$ 10,962	(1,122)
Stock compensation (in shares)		468,142			468,142
Balance at Dec. 31, 2016		$ 781,106	[1]	$ 7,444	$ (1,096,744)	409,805	(46,456)	1,507,057	[1]
Balance (in Shares) at Dec. 31, 2016				74,435,628	(36,951,522)
Net (loss) income	[1]	(266,981)						(266,981)
Unrealized translation adjustments		2,506	[1]				2,506
Minimum pension liability adjustments, net of tax expense (benefit) of $2,071, $6,135 and $(2,301) in 2015, 2016 and 2017 respectively		(6,685)	[1]				(6,685)
Unrealized gain (loss) on cashflow hedges, net of tax expense (benefit) of $(135), $52 and $(110) in 2015, 2016 and 2017 respectively		(378)	[1]				(378)
Comprehensive (loss) income		(271,538)	[1]				(4,557)	(266,981)	[1]
Cash dividend declared, $0.56 per share, $0.56 per share and $0.56 per share in 2015, 2016 and 2017 respectively	[1]	$ (20,767)						(20,767)
Acquisition of treasury stock (in shares)		0
Stock compensation		$ 6,113	[1]		$ 2,931	3,182
Stock compensation (in shares)		140,156			140,156
Balance at Dec. 31, 2017		$ 494,914	[1]	$ 7,444	$ (1,093,813)	$ 412,987	$ (51,013)	$ 1,219,309	[1]
Balance (in Shares) at Dec. 31, 2017				74,435,628	(36,811,366)
[1]	Revised in 2015 for the impact of the changes in accounting principle related to inventory accounting.

CONSOLIDATED STATEMENTS OF CHA7

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Minimum pension liability adjustments, tax (expense) benefit	$ 2,301	$ (6,135)	$ (2,071)
Unrealized gain (loss) on cashflow hedges, net of tax expense (benefit)	$ (110)	$ 52	$ (135)
Cash dividend per share	$ 0.56	$ 0.56	$ 0.56
Accumulated Other Comprehensive Income (Loss) [Member]
Minimum pension liability adjustments, tax (expense) benefit	$ 2,301	$ (6,135)	$ (2,071)
Unrealized gain (loss) on cashflow hedges, net of tax expense (benefit)	$ (110)	$ 52	$ (135)
Retained Earnings [Member]
Cash dividend per share	$ 0.56	$ 0.56	$ 0.56

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flows From Operating Activities:
Net (loss) income	[1]	$ (266,981)	$ 63,852	$ (44,342)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation		32,497	33,289	33,532
Amortization of intangible assets		10,805	12,238	15,143
Share-based compensation		7,295	10,202	7,895
(Gain) loss on the disposition of property, plant and equipment		(1,197)	(20,965)	1,959
Amortization of capitalized financing costs		1,433	681	875
Excess tax cost (benefit) related to share-based compensation			1,034	(479)
Impairment of goodwill		285,166
Change in contingent consideration		(4,457)
Loss on sale of equity investment				33
Asset impairment charge				155,603
Deferred income taxes		(8,900)	(10,624)	(23,162)
Pension settlement charge			12,510
Changes in operating assets and liabilities (net of acquisitions):
Decrease (increase) in accounts receivable, net		59,304	38,499	(9,986)
Decrease (increase) in inventory		55,751	47,148	(12,467)
Increase in other assets		(2,611)	(12,631)	(5,313)
Increase (decrease) in accounts payable		16,478	(47,262)	41,329
Increase in accrued liabilities		4,234	17,534	1,077
(Decrease) increase in other liabilities		(3,274)	(14,563)	1,037
Net cash provided by operating activities		185,543	130,942	162,734
Cash Flows From Investing Activities:
Capital expenditures		(38,579)	(37,709)	(28,325)
Proceeds from the disposition of property, plant and equipment		124	33,940	153
Proceeds from the disposition of a subsidiary				146
Acquisitions, net of cash acquired				(40,515)
Sale of equity investment				612
Net cash used in investing activities		(38,455)	(3,769)	(67,929)
Cash Flows From Financing Activities:
Net borrowings (repayments) under revolving credit facility		20,872	(108,052)	4,577
Borrowings under Term loan		77,600
Repayments under Term loan		(4,554)
Net repayments under Securitization program		(200,000)
Net (disbursements) proceeds from share-based compensation arrangements		(1,320)	554	(770)
Acquisition of treasury stock, at cost			(6,839)	(68,055)
Payment of cash dividends		(20,726)	(20,487)	(21,185)
Excess tax (cost) benefits related to share-based compensation			(1,034)	479
Payment of debt issuance costs		(6,330)	(106)	(36)
Contingent consideration		(5,543)
Net cash used in financing activities		(140,001)	(135,964)	(84,990)
Effect of exchange rate changes on cash and cash equivalents		386	137	(644)
Net change in cash and cash equivalents		7,473	(8,654)	9,171
Cash and cash equivalents, beginning of period		21,329	29,983	20,812
Cash and cash equivalents, end of period		28,802	21,329	29,983
Cash Paid During the Year For:
Interest		23,735	22,901	19,275
Income tax payments, net		$ 24,342	$ 32,151	$ 76,330
[1]	Revised in 2015 for the impact of the changes in accounting principle related to inventory accounting.

Basis of Presentation

Basis of Presentation	12 Months Ended
	Dec. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	1. Basis of Presentation The accompanying 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 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. The Company operates in a single reportable segment as a leading national distributor of workplace items, with net sales of approximately $5.0 billion for the year ended December 31, 2017. The Company provides access to approximately 170,000 items. These items include a broad spectrum of janitorial, foodservice and breakroom supplies, technology products, traditional office products, industrial supplies, cut sheet paper products, automotive products and office furniture. The Company sells its products through a distribution network of 70 distribution centers to its approximately 29,000 reseller customers, who in turn sell directly to end-consumers. The Company’s customers include resellers in the independent reseller channel, including: office and workplace dealers, facilities and maintenance resellers, technology, military, automotive aftermarket, healthcare, other vertical suppliers and industrial resellers; the national reseller channel; and the e-commerce channel.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company. All significant intercompany accounts and transactions have been eliminated in consolidation. For all acquisitions, account balances and results of operations are included in the Consolidated Financial Statements as of the date acquired. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying notes. Actual results could differ from these estimates. Various assumptions and other factors underlie the determination of significant accounting estimates. The process of determining significant estimates is fact specific and takes into account factors such as historical experience, current and expected economic conditions, product mix, and in some cases, actuarial techniques. The Company periodically reevaluates these significant factors and makes adjustments where facts and circumstances dictate. Revenue Recognition Revenue is recognized when a service is rendered or when title to the product has transferred to the customer. Management records an estimate for future product returns related to revenue recognized in the current period. This estimate is based on historical product return trends and the gross margin associated with those returns. Management also records customer rebates that are based on annual sales volume to the Company’s customers. Annual rebates earned by customers include growth components, volume hurdle components, and advertising allowances. Shipping and handling costs billed to customers are treated as revenues and recognized at the time title to the product has transferred to the customer. Freight costs are included in the Company’s Consolidated Financial Statements as a component of cost of goods sold and are not netted against shipping and handling revenues. Net sales do not include sales tax charged to customers. Customer Rebates Customer rebates and discounts are common practice in the business products industry and have a significant impact on the Company’s overall sales and gross margin. Customer rebates include volume rebates, sales growth incentives, advertising allowances, participation in promotions and other miscellaneous discount programs. These rebates are paid to customers monthly, quarterly and/or annually. Such rebates are reported in the Consolidated Financial Statements as a reduction of sales. Prepaid customer rebates were $40.7 million and $47.9 million as of December 31, 2017 and 2016, respectively, and are included as a component of “Other current assets” and “Other assets”. Accrued customer rebates were $49.2 million and $65.3 million as of December 31, 2017 and 2016, respectively, and are included as a component of “Accrued liabilities” in the Consolidated Balance Sheets. Share-Based Compensation At December 31, 2017, the Company had two active share-based employee compensation plans covering key associates and/or non-employee directors of the Company. See Note 5 - “Share-Based Compensation” to the Consolidated Financial Statements for more information. Cash Equivalents Under the Company’s cash management system, the Company utilizes available borrowings, on an as-needed basis, to fund the clearing of checks as they are presented for payment. As of December 31, 2017, and 2016, outstanding checks totaling $35.6 million and $34.3 million, respectively, were included in “Accounts payable” in the Consolidated Balance Sheets. Accounts Receivable In the normal course of business, the Company extends credit to customers. Accounts receivable, as shown in the Consolidated Balance Sheets, include such trade accounts receivable and are net of allowances for doubtful accounts and anticipated discounts. Management estimates an allowance for doubtful accounts, which addresses the collectability of trade accounts receivable. This allowance adjusts gross trade accounts receivable downward to its estimated collectible or net realizable value. To determine the allowance for doubtful accounts, management reviews specific customer risks and the Company’s trade accounts receivable aging. Uncollectible trade receivable balances are written off against the allowance for doubtful accounts when it is determined that the trade receivable balance is uncollectible. The allowance for doubtful accounts totaled $17.1 million and $18.2 million as of December 31, 2017 and 2016, respectively. Supplier Allowances Supplier allowances (fixed or variable) are common practice in the business products industry and have a significant impact on the Company’s overall gross margin. Receivables related to supplier allowances totaled $90.8 million and $86.9 million as of December 31, 2017 and 2016, respectively. These receivables are included in “Accounts receivable” in the Consolidated Balance Sheets. The majority of the Company’s annual supplier allowances and incentives are variable, based solely on the volume and mix of the Company’s product purchases from suppliers. These allowances are recorded based on the Company’s annual inventory purchase volumes and product mix and are included in the Company’s Consolidated Financial Statements as a reduction to cost of goods sold, thereby reflecting the net inventory purchase cost. The remaining portion of the Company’s annual supplier allowances and incentives are fixed and are earned based primarily on supplier participation in specific Company advertising and marketing publications. Fixed allowances and incentives are recognized in income through cost of goods sold as inventory is sold. Supplier allowances and incentives attributable to unsold inventory are carried as a component of net inventory cost. Inventories Approximately 98.0% and 98.3% of total inventory as of December 31, 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 would have been $159.3 million and $147.9 million higher than reported as of December 31, 2017 and December 31, 2016, respectively. The change in the LIFO reserve in 2017 included LIFO liquidations. These decrements resulted in liquidation of LIFO inventory quantities carried at lower costs in prior years compared with the cost of current year purchases. This liquidation resulted in LIFO income of $1.7 million, which was more than offset by LIFO expense of $13.1 million related to current inflation, for an overall net increase in cost of sales of $11.4 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. The change in the LIFO reserve in 2016 included LIFO liquidations. This liquidation resulted in LIFO income of $0.8 million which was more than offset by LIFO expense of $2.4 million related to current inflation for an overall net increase in cost of sales of $1.6 million. The change in the LIFO reserve in 2015 included LIFO liquidations. This liquidation resulted in LIFO income of $1.1 million which was more than offset by LIFO expense of $7.8 million related to current inflation for an overall net increase in cost of sales of $6.7 million. Property, Plant and Equipment Property, plant and equipment is recorded at cost. Depreciation and amortization are determined by using the straight-line method over the estimated useful lives of the assets. The estimated useful life assigned to fixtures and equipment is from two to ten years; the estimated useful life assigned to buildings does not exceed forty years; leasehold improvements are amortized over the lesser of their useful lives or the term of the applicable lease. Repair and maintenance costs are charged to expense as incurred. Software Capitalization The Company capitalizes internal use software development costs following the preliminary project stage completion, when the project completion and usage of resulting software is probable. Amortization is recorded on a straight-line basis over the estimated useful life of the software, generally not to exceed ten years. Capitalized software amortization was $9.0 million, $8.8 million and $8.5 million in the years ended December 31, 2017, 2016 and 2015, respectively. Capitalized software is included in “Property, plant and equipment” on the Consolidated Balance Sheets. The total net capitalized software development costs are as follows (in thousands): As of December 31, 2017 2016 Capitalized software development costs $ 101,081 $ 97,010 Accumulated amortization (76,754 ) (71,617 ) Net capitalized software development costs $ 24,327 $ 25,393 Goodwill and Intangible Assets As of December 31, 2017 and 2016, the Company’s Consolidated Balance Sheets reflected $13.2 million and $297.9 million of goodwill, and $73.4 million and $83.7 million in net intangible assets, respectively. See Note 6 - “Goodwill and Intangible Assets” to the consolidated financial statements for more information. Insured Loss Liability Estimates The Company is primarily responsible for retained liabilities related to workers’ compensation, vehicle, and certain employee health benefits. The Company records expenses for paid and open claims and an expense for claims incurred but not reported based upon historical trends and certain assumptions about future events. In addition, the Company has a per-occurrence maximum on worker’s compensation and auto claims. Leases The Company leases real estate and personal property under operating leases. Certain operating leases include incentives from landlords including, landlord “build-out” allowances, rent escalation clauses and rent holidays or periods in which rent is not payable for a certain amount of time. The Company accounts for landlord “build-out” allowances as deferred rent at the time of possession and amortizes this deferred rent on a straight-line basis over the term of the lease. The Company also recognizes leasehold improvements associated with the “build-out” allowances and amortizes these improvements over the shorter of the term of the lease or the expected life of the respective improvements. The Company accounts for rent escalation and rent holidays as deferred rent at the time of possession and amortizes this deferred rent on a straight-line basis over the term of the lease. As of December 31, 2017, any capital leases to which the Company is a party were immaterial to the Company’s financial statements. Pension Obligations Calculating the Company’s obligations and expenses related to its union and non-union pension obligation requires selection and use of certain actuarial assumptions. Actuarial assumptions include discount rates, expected long-term rates of return on plan assets, and life expectancy of plan participants. To select the appropriate actuarial assumptions, management relies on current market conditions and historical information. Pension expense, exclusive of settlement and remeasurement expenses, was $4.2 million for 2017, compared to $5.1 million and $5.4 million in 2016 and 2015, respectively. In 2016, as a result of a lump sum offer, a settlement and remeasurement of the Essendant Pension Plan was performed and resulted in a settlement loss of $12.5 million, for an aggregate pension expense of $17.6 million. Refer to Note 13 – “Pension Plans and Defined Contribution Plan” for further detail. Fair Value of Financial Instruments The estimated fair value of the Company’s financial instruments, including cash and cash equivalents, accounts receivable (net), foreign exchange hedge assets, accounts payable, debt, and long-term interest swap liability, approximates their net carrying values. The fair value of the foreign exchange hedge is estimated based upon quoted market rates and the fair value of the interest rate swap is estimated based upon the amount that the Company would receive or pay to terminate the agreements as of December 31 of each year. See Note 17 - “Fair Value Measurements”, for further information. Derivative Financial Instruments The Company’s risk management policies allow for the use of derivative financial instruments to manage foreign currency exchange rate and interest rate exposure subject to the management, direction and control of its financial officers. Risk management practices, including the use of all derivative financial instruments, are presented to the Board of Directors for approval. The policies do not allow such derivative financial instruments to be used for speculative purposes. All derivatives are recognized on the balance sheet date at their fair value. In December 2017, the Company entered into a $100 million interest rate swap to convert a portion of the Company’s floating-rate debt to a fixed-rate basis. The Company’s interest rate swap is classified as a cash flow hedge in accordance with accounting guidance on derivative instruments and hedging activities as it is hedging the variability of cash flow to be paid by the Company. Fair value is determined by using quoted market forward rates (level 2 inputs) and reflect the present value of the amount that the Company would pay for contracts involving the same notional amounts and maturity dates. The changes in fair value of this instrument are reported in Accumulated Other Comprehensive Income (“AOCI”) and reclassified into earnings in interest expense in the same periods during which the related interest payments on the hedged debt affect earnings. This swap matures in December 2022. Approximately 28% of the Company’s outstanding variable debt as of December 31, 2017 is fixed with the issuance of the $100 million interest rate swap. The Company uses foreign currency exchange contracts to hedge certain of its foreign exchange rate exposures related to inventory purchases, and classifies the designation contracts as cash flow hedges. Changes in the fair value are recorded in other comprehensive income, net of tax, until earnings are affected by the forecasted transaction or the variability of cash flow, and then are reported in current earnings. The Company formally documents all relationships between hedging instruments and hedged items, as well as the risk-management objective and strategy for undertaking various hedge transactions. This process includes linking all derivatives designated as cash flow hedges to specific forecasted transactions or variability of cash flow. The Company formally assesses, at both the hedge’s inception and on an ongoing basis, whether the derivatives used in hedging transactions are highly effective in offsetting changes in cash flow of hedged items. If it is determined that a derivative is not highly effective as a hedge, then hedge accounting would be discontinued prospectively in accordance with accounting guidance on derivative instruments and hedging activities. Income Taxes The Company accounts for income taxes using the liability method in accordance with the accounting guidance for income taxes. The Company estimates actual current tax expense and assesses temporary differences that exist due to differing treatments of items for tax and financial statement purposes. These temporary differences result in the recognition of deferred tax assets and liabilities. Historically, a provision has not been made for deferred U.S. income taxes on the undistributed earnings in all but two of the Company’s foreign subsidiaries as these earnings have historically been permanently invested. A liability was previously recorded in purchase accounting for the undistributed earnings of the subsidiary as of the date of the acquisition. The Tax Cuts and Jobs Act was enacted on December 22, 2017. The Act requires companies to pay a one-time transition tax on certain foreign sourced earnings. At December 31, 2017, while the Company has not completed the accounting for the tax effects of enactment of the Act, the Company has made a reasonable estimate of the effects of the one-time transition tax. As such the Company recognized a provisional amount of $1.9 million which is included as a component of income tax expense from continuing operations. The provisional amount covered estimated, accumulated post-1986 deferred foreign income of $31.5 million and was net of reduced foreign tax credits and tax liabilities previously recorded in purchase accounting at prior acquisition dates. Notwithstanding the recordation of the impact of the transition tax, the Company remains permanently invested in the subsidiaries in foreign jurisdictions. Essendant will continue to monitor the foreign and domestic capital and liquidity needs in the future to determine if changes are required. The 2017 Act also lowered the statutory corporate tax rate from 35% to 21%. This resulted in the remeasurement of the Company’s federal net deferred tax assets and the recordation of a reasonable provisional estimate of additional tax expense of $0.7 million. As the Company completes the analysis of the 2017 Tax Act, collects and prepares necessary data, and interprets any additional guidance issued by the U.S. Treasury Department, the IRS, and other standard-setting bodies, Essendant may make adjustments to the provisional amounts. Those adjustments may materially impact the provision for income taxes in the period in which the adjustments are made. The current and deferred tax balances and income tax expense recognized by the Company are based on management’s interpretation of the tax laws of multiple jurisdictions. Income tax expense also reflects the Company’s best estimates and assumptions regarding, among other things, the level of future taxable income, interpretation of tax laws, and tax planning. Future changes in tax laws, changes in projected levels of taxable income, and tax planning could impact the effective tax rate and current and deferred tax balances recorded by the Company. Management’s estimates as of the date of the Consolidated Financial Statements reflect its best judgment giving consideration to all currently available facts and circumstances. As such, these estimates may require adjustment in the future, as additional facts become known or as circumstances change. Further, in accordance with the accounting guidance on income taxes, the tax effects from uncertain tax positions are recognized in the Consolidated Financial Statements, only if it is more likely than not that the position will be sustained upon examination, based on the technical merits of the position. The Company accounts for interest and penalties related to uncertain tax positions as a component of income tax expense. See Note 15 – “Income Taxes” to the consolidated financial statements for more information. Foreign Currency Translation The functional currency for the Company’s foreign operations is the local currency. Assets and liabilities of these operations are translated into U.S. currency at the rates of exchange at the balance sheet date. The resulting translation adjustments are included in other comprehensive income or (loss) in the Consolidated Statements of Comprehensive Income as a separate component of stockholders’ equity. Income and expense items are translated at average monthly rates of exchange. Realized gains and losses from foreign currency transactions included a $11.1 million loss related to the sale of the Mexican subsidiary in 2015. 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 will 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 on January 1, 2018. Based on the Company’s completed 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 upon adoption with an insignificant cumulative effect adjustment recorded to retained earnings on January 1, 2018. 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 which will be included beginning in 2018. 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 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, but expects the impact to the Company’s consolidated balance sheet to be significant. In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities In February 2018, the FASB issued ASU 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments

Change in Accounting Principles

Change in Accounting Principles	12 Months Ended
	Dec. 31, 2017
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
Change in Accounting Principles	3. Change in Accounting Principles Change in Method of Accounting for Inventory Valuation In 2015, the Company changed its method of inventory costing for certain inventory in its Office and Facilities operating segment to the LIFO method from the FIFO accounting method. Prior to the change, the Office and Facilities operating segment was comprised of two separate legal entities that each utilized different methods of inventory costing: LIFO for inventories comprised mainly of office product and breakroom categories and FIFO for inventories consisting of the janitorial product category. The LIFO method is preferable because i) the Company was executing an initiative to combine the office products and janitorial categories onto a single information technology and operating platform, ii) it allows for consistency in financial reporting (all domestic inventories are on LIFO), and iii) it allows for better matching of costs and revenues as historical inflationary inventory acquisition prices are expected to continue in the future and the LIFO method uses the current acquisition cost to value cost of goods sold. The change was reported through retrospective application of the new accounting policy to all periods presented. The impact of the change in the method of inventory costing for certain inventory in 2015 was a $4.2 million decrease to cost of goods sold, $2.3 million increase to net income, and $0.06 increase in basic and diluted EPS.

Acquisitions & Dispositions

Acquisitions & Dispositions	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Acquisitions & Dispositions	4. Acquisitions & Dispositions Nestor Sales LLC On July 31, 2015, Essendant Co. completed the acquisition of 100% of the capital stock of Nestor Sales LLC (“Nestor”), a leading wholesaler and distributor of tools, equipment and supplies to the transportation industry. The purchase price was $41.8 million. This acquisition was funded through a combination of cash on hand and cash available under the Company’s revolving credit facility. Purchase accounting for this transaction was completed as of June 30, 2016. Nestor contributed $69.0 million and $64.9 million to the Company’s 2017 and 2016 net sales, respectively. Had the Nestor acquisition been completed as of the beginning of 2015, the Company’s unaudited pro forma net sales and net income for the twelve-month periods ended December 31, 2015 would not have been materially impacted. The final allocation of the purchase price was as follows (amounts in thousands): Purchase price, net of cash acquired $ 39,983 Accounts receivable (9,230 ) Inventories (12,067 ) Other current assets (339 ) Property, plant and equipment, net (1,251 ) Other assets (752 ) Intangible assets (16,930 ) Total assets acquired (40,569 ) Accounts payable 4,992 Accrued liabilities 1,943 Deferred income taxes 3,287 Other long-term liabilities 76 Total liabilities assumed 10,298 Goodwill $ 9,712 The purchased identifiable intangible assets were as follows (amounts in thousands): Total Estimated Life Customer lists $ 15,570 13 years Trademark 1,360 2.5-15 years Total $ 16,930 Disposition of Azerty de Mexico In September 2015, the Company completed the 100% stock-sale of its subsidiary, Azerty de Mexico, to the local general manager. The sale price was a combination of cash and a seller’s note, totaling $8.7 million. Final payment on the seller’s note was received in 2016. When the decision to sell the subsidiary was approved, in accordance with ASC 360-10-45-9 Property, Plant, and Equipment Intangibles – Goodwill and Other

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-Based Compensation	5. Share-Based Compensation Overview As of December 31, 2017, the Company has two active equity compensation plans. A description of these plans is as follows: Nonemployee Directors’ Deferred Stock Compensation Plan Pursuant to the Essendant Inc. Nonemployee Directors’ Deferred Stock Compensation Plan, non-employee directors may defer receipt of all or a portion of their retainer and meeting fees. Fees deferred are credited quarterly to each participating director in the form of stock units, based on the fair market value of the Company’s common stock on the quarterly deferral date. Each stock unit account generally is distributed and settled in whole shares of the Company’s common stock on a one-for-one basis, with a cash-out of any fractional stock unit interests, after the participant ceases to serve as a Company director. For the year ended December 31, 2017, the Company did not record any compensation expense related to this plan, and each of the years ended December 31, 2016 and 2015, the Company recorded compensation expense of $0.1 million. As of December 31, 2017, 2016 and 2015 the accumulated number of stock units outstanding under this plan was 36,379, 40,189, and 41,051, respectively. 2015 Long-Term Incentive Plan (“LTIP”) In May 2015, the Company’s shareholders approved the LTIP to, among other things, attract and retain managerial talent, further align the interest of key associates to those of the Company’s stockholders and provide competitive compensation to key associates. Award vehicles 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 LTIP, except that non-employee directors may not be granted stock options. Accounting For Share-Based Compensation The following table summarizes the share-based compensation expense (in thousands): Year Ended December 31, 2017 2016 2015 Numerator: Pre-tax expense $ 7,295 $ 10,202 $ 7,895 Tax effect (2,838 ) (3,846 ) (3,000 ) After tax expense $ 4,457 $ 6,356 $ 4,895 Denominator: Denominator for basic shares—Weighted average shares 36,729 36,580 37,457 Denominator for diluted shares—Adjusted weighted average shares and the effect of dilutive securities 36,729 36,918 37,457 Net expense per share: Net expense per share—basic $ 0.12 $ 0.17 $ 0.13 Net expense per share—diluted $ 0.12 $ 0.17 $ 0.13 In 2017, no options were exercised and there was no value for outstanding or exercisable options as the Company’s stock price per share declined below the exercise prices. The following tables summarize the intrinsic value of options outstanding, exercisable, and exercised for the years ended December 31, 2016 and 2015 (in thousands): As of December 31, Year ended December 31, Outstanding Exercisable Exercised 2016 $ - $ - $ 535 2015 1,253 1,253 902 The following tables summarize the intrinsic value of restricted shares outstanding and vested for the applicable periods listed below (in thousands): As of December 31, Year ended December 31, Outstanding Vested 2017 $ 12,165 $ 4,439 2016 29,056 4,705 2015 34,981 8,159 The aggregate intrinsic values summarized in the tables above are based on the closing stock price per share for the Company’s common stock on the last day of trading in each year which was $9.27, $20.90, and $32.51 per share for the years ended December 31, 2017, 2016 and 2015, respectively. Additionally, the aggregate intrinsic value of options exercisable does not include the value of options for which the exercise price exceeds the stock price as of the last day of trading in each year. Stock Options In 2017 and 2016, there were no stock options granted and therefore, at December 31, 2017, there was no unrecognized compensation cost related to stock option awards granted. The following table summarizes the transactions, excluding restricted stock, under the Company’s equity compensation plans for the last three years: Weighted Weighted Weighted Average Average Average Exercise Exercise Exercise 2017 Price 2016 Price 2015 Price Options outstanding—January 1 229,533 $ 36.42 448,687 $ 33.31 727,378 $ 33.81 Granted - - - - - - Exercised - - (82,228 ) 24.94 (77,918 ) 24.11 Cancelled - - (35,988 ) 38.69 (200,773 ) 38.71 Expired (74,807 ) 31.14 (100,938 ) 31.13 - - Options outstanding—December 31 154,726 $ 38.97 229,533 $ 36.42 448,687 $ 33.31 Number of options exercisable 154,726 $ 38.97 229,533 $ 36.42 195,402 $ 26.11 The following table summarizes proceeds related to option exercises and related tax benefits for the years ended December 31, 2016 and 2015 (in thousands). In 2017, there were no options exercised. Years Ended December 31, 2016 2015 Proceeds from options exercised $ 2,097 $ 1,939 Tax Benefit 199 340 The following table summarizes outstanding and exercisable options granted under the Company’s equity compensation plans as of December 31, 2017: Remaining Contractual Exercise Prices Outstanding Life (Years) Exercisable 35.01-40.00 149,188 4.4 149,188 45.01-50.00 5,538 6.0 5,538 Total 154,726 154,726 Restricted Stock and Restricted Stock Units The Company granted 351,762 shares of restricted stock and 271,445 restricted stock units (“RSUs”) during 2017. During 2016, the Company granted 554,491 shares of restricted stock and 276,110 RSUs. During 2015, the Company granted 462,697 shares of restricted stock and 162,092 RSUs. The majority of the RSUs granted in 2017, 2016 and 2015 vest in 2020, 2019 and 2018, respectively. The 2017 RSUs vest to the extent earned based on the Company’s adjusted earnings before income taxes and free cash flow against target goals. The 2016 and 2015 RSUs vest to the extent earned based on the Company’s cumulative net income and cumulative working capital efficiency against target goals. Certain grants made in 2016 include total shareholder return (“TSR”) as a metric for vesting as well. The performance-based RSUs granted in 2017, 2016, and 2015 have a minimum and maximum payout of 0% to 200% of target, with the 2017 grants being subject to a TSR modifier which is not a component of vesting. Included in the 2017, 2016, and 2015 grants were 57,641, 383,196, and 333,268 shares of restricted stock and RSUs granted to employees who were not executive officers, as of December 31, 2017, 2016 and 2015, respectively. In addition, there were 150,361, 55,120, and 30,778 shares of restricted stock and RSUs granted to non-employee directors during the years ended December 31, 2017, 2016 and 2015, respectively. For the years ended December 31, 2017, 2016 and 2015, there were also 415,205, 392,285, and 260,743 shares of restricted stock and RSUs granted to executive officers, respectively. The restricted stock granted to executive officers vests in annual increments over three years, provided that the officer is still employed as of the anniversary date of the grant and the Company’s cumulative diluted adjusted earnings per share for the four calendar quarters immediately preceding the vesting date exceed the minimum as defined in the officers’ restricted stock agreement. As of December 31, 2017, there was $8.6 million of total unrecognized compensation cost related to non-vested restricted stock and RSUs granted. The cost is expected to be recognized over a weighted-average period of 1.5 years. The following table summarizes restricted stock and RSU transactions for the last three years. Weighted Weighted Weighted Average Average Average Grant Date Grant Date Grant Date Restricted Stock and RSUs 2017 Fair Value 2016 Fair Value 2015 Fair Value Nonvested—January 1 1,390,242 $ 28.88 1,076,000 $ 36.13 1,089,374 $ 31.23 Granted 623,207 13.29 830,601 24.34 624,789 36.79 Vested (307,517 ) 30.67 (196,394 ) 37.32 (212,537 ) 33.94 Cancelled (393,665 ) 25.07 (319,965 ) 36.31 (425,626 ) 34.58 Nonvested—December 31 1,312,267 $ 22.03 1,390,242 $ 28.88 1,076,000 $ 36.13

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	6. 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. Twice in the year ended December 31, 2017, as a result of sales, earnings, share price and sustained market capitalization declines compared to book value, the Company determined that triggering events had occurred for all of its reporting units, requiring interim impairment tests 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 2 – “Summary of Significant Accounting Policies”) the Company recognized a cumulative, aggregate goodwill impairment charge of $285.2 million 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 comparable public company trading multiples, merger and acquisitions (“M&A”) transactions of comparable businesses and forecasted future discounted cash flows. Impairment losses are reported in warehousing, marketing, and administrative expenses on the Company’s Consolidated Statement of Operations. During the 2016 annual impairment test, conducted as of October 1, 2016, the Company concluded that the goodwill and intangibles of all the Company’s four reporting units were not impaired. As of December 31, 2017 and 2016, the Company’s Consolidated Balance Sheets reflected $13.2 million and $297.9 million of goodwill, respectively. December 31, 2016 For the year ended December 31, 2017 For the year ended December 31, 2017 December 31, 2017 Goodwill balance Impairment Currency translation adjustment Goodwill balance Office & Facilities $ 224,683 $ (224,683 ) $ - $ - Industrial 13,067 - 86 13,153 Automotive 45,234 (45,561 ) 327 - CPO 14,922 (14,922 ) - - $ 297,906 $ (285,166 ) $ 413 $ 13,153 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 2017, the Company identified a triggering event for certain long-lived asset groups within all of the reporting units, 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 carrying value was required. Net intangible assets consist primarily of customer lists, trademarks, and non-compete agreements purchased as part of acquisitions. As of December 31, 2017, and 2016, the Company’s Consolidated Balance Sheets reflected $73.4 million and $83.7 million in net intangible assets, respectively. The Company has no intention to renew or extend the terms of acquired intangible assets and accordingly, did not incur any related costs during 2017 or 2016. All of the Company’s intangible assets are subject to amortization, which totaled $10.8 million, $12.2 million, and $15.1 million for the years ended December 31, 2017, 2016 and 2015, respectively. The following table summarizes the intangible assets of the Company by major class of intangible assets and the cost, accumulated amortization, net carrying amount, and weighted average life (in thousands): December 31, 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 lists and other intangibles $ 138,110 $ (72,192 ) $ 65,918 16 $ 137,452 $ (62,235 ) $ 75,217 16 Non-compete agreements 4,659 (4,260 ) 399 4 4,649 (4,260 ) 389 4 Trademarks 13,766 (6,642 ) 7,124 14 13,704 (5,620 ) 8,084 14 Total $ 156,535 $ (83,094 ) $ 73,441 $ 155,805 $ (72,115 ) $ 83,690 The following table summarizes the amortization expense expected to be incurred over the next five years on intangible assets (in thousands): Year Amounts 2018 $ 8,083 2019 6,966 2020 6,962 2021 6,962 2022 6,909

Severance and Restructuring Cha

Severance and Restructuring Charges	12 Months Ended
	Dec. 31, 2017
Restructuring And Related Activities [Abstract]
Severance and Restructuring Charges	7. Severance and Restructuring Charges In 2015, the Company commenced two restructuring actions that 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 year ended December 31, 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 years ended December 31, For the years ended December 31, As of December 31, 2016 2015 2017 2016 2015 2017 2016 Fourth Quarter 2015 Action Workforce reduction $ (700 ) $ 11,863 $ 507 $ 8,954 $ 785 $ 917 $ 1,424 First quarter 2015 Actions Workforce reduction $ (510 ) $ 5,467 $ 94 $ 539 $ 3,660 $ 664 $ 758 Facility closure 254 1,245 - 686 813 - - Total $ (256 ) $ 6,712 $ 94 $ 1,225 $ 4,473 $ 664 $ 758 The Company has launched a restructuring program that will commence in the first quarter of 2018 and span to mid-2020. It includes facility consolidations totaling an anticipated $23 million to $28 million and workforce reductions totaling an anticipated $7 million to $12 million, or in aggregate an estimated cash cost of $30 million to $40 million over the restructuring period, which will be included in operating expenses. Product assortment refinements are also planned with a non-cash charge related to these refinements is expected in the first quarter of 2018 and estimated in the range of $42 million to $48 million that will be reflected as additional cost of goods sold.

Accumulated Other Comprehensive

Accumulated Other Comprehensive (Loss) Income	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Accumulated Other Comprehensive (Loss) Income	8. Accumulated Other Comprehensive (Loss) Income The change in Accumulated Other Comprehensive (Loss) Income (“AOCI”) by component, net of tax, for the year ended December 31, 2017 is as follows: (amounts in thousands) Foreign Currency Translation Cash Flow Hedges Minimum Pension Liability Total AOCI, balance as of December 31, 2016 $ (8,439 ) $ 172 $ (38,189 ) $ (46,456 ) Other comprehensive (loss) income before reclassifications 2,506 (622 ) (10,059 ) (8,175 ) Amounts reclassified from AOCI - 244 3,374 3,618 Net other comprehensive income (loss) 2,506 (378 ) (6,685 ) (4,557 ) AOCI, balance as of December 31, 2017 $ (5,933 ) $ (206 ) $ (44,874 ) $ (51,013 ) The following table details the amounts reclassified out of AOCI into the income statement during the twelve-month period ending December 31, 2017 (in thousands): Amount Reclassified From AOCI For the Twelve Months Ended December 31, Affected Line Item In The Statement Details About AOCI Components 2017 Where Net Income is Presented Realized and unrealized gains (losses) on cash flow hedges Gain on interest rate swap, before tax $ 236 Interest expense, net Gain on foreign exchange hedges, before tax 92 Cost of goods sold Tax benefit (84 ) Tax provision $ 244 Net of tax Minimum pension plan liability Amortization of prior service cost and unrecognized loss $ 4,536 Warehousing, marketing and administrative expenses Tax benefit (1,162 ) Tax provision 3,374 Net of tax Total reclassifications for the period, net of tax $ 3,618

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share	9. 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 and deferred stock units may be considered dilutive securities. Stock options to purchase 0.2 million, 0.2 million, and 0.3 million shares of common stock were outstanding at December 31, 2017, 2016, and 2015, respectively, but were not included in the computation of diluted earnings per share because the options’ exercise prices were greater than the average market price of the common shares and, therefore, the effect would be antidilutive. An additional 0.2 and 0.4 million shares of common stock outstanding at December 31, 2017 and December 31, 2015, respectively, were excluded from the computation of diluted earnings per share due to the net loss. The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share data): Years Ended December 31, 2017 2016 2015 Numerator: Net (loss) income $ (266,981 ) $ 63,852 $ (44,342 ) Denominator: Denominator for basic earnings per share - weighted average shares 36,729 36,580 37,457 Effect of dilutive securities: Employee stock options and restricted stock (1) - 338 - Denominator for diluted earnings per share - Adjusted weighted average shares and the effect of dilutive securities 36,729 36,918 37,457 Net (loss) income per share: Net (loss) income per share - basic $ (7.27 ) $ 1.75 $ (1.18 ) Net (loss) income per share - diluted (2) $ (7.27 ) $ 1.73 $ (1.18 ) (1) The effect of dilutive securities for employee stock options and restricted stock in the year ended December 31, 2017 was affected by the adoption of ASU 2016-09 at the beginning of 2017. 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 years ended December 31, 2016 and 2015 have not been revised. (2) As a result of the net loss in the years ended December 31, 2017 and 2015, the effect of potentially dilutive securities would have been anti-dilutive and have been omitted from the calculation of diluted earnings per share, consistent with GAAP. Common Stock Repurchases In 2017 the Company did not repurchase any shares of its common stock. In 2016 and 2015, the Company repurchased 241,270 and 1,822,227 shares of ESND’s common stock at an aggregate cost of $6.8 million and $67.4 million, respectively. Depending on market and 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. As of December 31, 2017 the Company had $68.2 million remaining on its current Board authorization to repurchase ESND common stock. During 2017, 2016 and 2015, the Company reissued 140,156, 468,142, and 362,874 shares, respectively, of treasury stock to fulfill its obligations under its equity incentive plans.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Information	10. Segment Information Management defines operating segments as individual operations that the Chief Operating Decision Maker (“CODM”) (in the Company’s case, the Chief Executive Officer) reviews for the purpose of assessing performance and allocating resources. When evaluating operating segments, management considers whether: • The operating segment engages in business activities from which it may earn revenues and incur expenses; • The operating results of the operating segment are regularly reviewed by the enterprise’s CODM; • Discrete financial information is available about the operating segment; and • Other factors are present, such as management structure, presentation of information to the Board of Directors and the nature of the business activity of each operating segment. Based on the factors referenced above, management has determined that the Company has four operating segments, Office and Facilities, Industrial, Automotive and CPO. Office and Facilities includes operations in the United States and included operations in Mexico conducted through a subsidiary that was sold in 2015. Industrial includes operations in the United States, Canada and Dubai, UAE. The Automotive operating segment includes operations in the United States and Canada, while CPO operates solely in the United States. For the years ended December 31, 2017, 2016 and 2015, the Company’s net sales from its foreign operations totaled $82.7 million, $69.4 million and $121.9 million, respectively. As of December 31, 2017 and 2016, long-lived assets of the Company’s foreign operations totaled $13.9 million and $30.9 million, respectively. Management has also concluded that three of the Company’s operating segments (Office and Facilities, Industrial, and Automotive) meet all of the aggregation criteria required by the accounting guidance. Such determination is based on company-wide similarities in (1) the nature of products and/or services provided, (2) customers served, (3) production processes and/or distribution methods used, (4) economic characteristics including earnings before interest and taxes as a percentage of net sales, and (5) regulatory environment. CPO does not meet the materiality thresholds for reporting of individual segments and was combined with the other operating segments. The Company’s product offerings may be divided into the following primary categories: (1) janitorial and sanitation supplies, breakroom items, foodservice consumables, safety and security items and paper and packaging supplies; (2) technology products such as computer accessories and computer hardware items such as printers and other peripherals, imaging supplies and data storage; (3) traditional office products, including writing instruments, business machines, filing and record storage products, presentation products, shipping and mailing supplies, calendars and general office accessories; (4) industrial supplies, including various MRO (maintenance, repair and operations) items, hand and power tools, safety and security supplies, janitorial equipment, oil field and welding supplies; (5) cut sheet paper products, including copy paper; (6) automotive products, such as aftermarket tools and equipment; and (7) office furniture, including desks, filing and storage solutions, seating and systems furniture and a variety of specialized products for niche markets. The following table shows net sales by product category for the years ended December 31, 2017, 2016 and 2015 (in thousands): Years Ended December 31 2017 2016 (1) 2015 (1) Janitorial, foodservice and breakroom supplies (JanSan) $ 1,324,051 $ 1,453,425 $ 1,475,379 Technology products 1,216,103 1,348,404 1,356,342 Traditional office products 745,719 830,856 841,654 Industrial supplies 589,857 562,485 588,578 Cut sheet paper 414,989 403,090 346,969 Automotive 324,060 316,546 279,966 Office furniture 268,484 299,180 321,295 Freight and other 154,064 155,036 152,863 Total net sales $ 5,037,327 $ 5,369,022 $ 5,363,046 (1) Certain prior period amounts have been reclassified to conform to the current presentation. Such changes include reclassification of specific products to different product categories and did not impact the Consolidated Statements of Operations. Supplier, Customer, and Product Concentration: In 2017, the Company’s largest supplier was Hewlett-Packard Company which represented approximately 19% of its total purchases compared to 20% and 14% of total purchases in the prior years ended December 31, 2016 and 2015, respectively. No other supplier accounted for more than 10% of the Company’s total purchases in any of the years presented. As of and for the year ended December 31, 2017, the Company had purchases of $14.2 million and payables of $0.1 million to a buying group in which the Company participates through its equity ownership compared to purchases of $18.1 million and payables of $0.7 million as of and for the year ended December 31, 2016. The Company had one customer, W.B. Mason Co., Inc., which constituted approximately 12%, 11% and 12% of 2017, 2016 and 2015 consolidated net sales, respectively. No other single customer accounted for more than 10% of the Company’s consolidated net sales in any of the years presented. Further, no single customer accounted for more than 10% of consolidated accounts receivable as of the years ended December 31, 2017 and 2016. No individual product from any product grouping represented 10% or more of the Company’s net sales in the years ended December 31, 2017, 2016 or 2015.

Debt

Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt	11. Debt ESND is a holding company and, as a result, 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 (defined below) contains restrictions on the use of cash by ECO, ESND and subsidiaries. On February 22, 2017, ESND, ECO, ECO’s material 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 (“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 to the Note Purchase Agreement (“Amendment No. 4”) dated as of November 25, 2013, (as amended the “2013 Note Purchase Agreement”). The 2017 Credit Agreement and Amendment No. 4 eliminated covenants in the 2013 Credit Agreement and the 2013 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. Proceeds from the 2017 Credit Facility were used to repay the balance of the Company’s prior receivables securitization program. The 2017 Credit Agreement provides for a revolving credit facility (with an aggregate committed principal amount of $1.0 billion), a first-in-last-out (“FILO”) revolving credit facility (with an aggregate committed principal amount of $100 million), and a term loan (with an aggregate committed principal amount of $77.6 million). The 2017 Credit Agreement also provides for the issuance of letters of credit under the revolving facility, up to $50.0 million, plus an additional $165.0 million credit support for the Company’s obligations under the 2013 Note Purchase Agreement. Obligations of ECO under the 2017 Credit Agreement are guaranteed by the Loan Parties. ECO’s obligations under these agreements and the guarantors’ obligations under the guaranty are secured by liens on substantially all Company assets. Availability of revolving credit under the 2017 Credit Agreement is subject to a borrowing base comprised of certain percentages of tangible assets, less reserves as defined in the agreement. Borrowings under the 2017 Credit Agreement bear interest at LIBOR for specified interest periods, at the Alternate Base Rate (as defined in the 2017 Credit Agreement) or, in the case of swingline loans only, at the REVLIBOR30 Rate (as defined in the 2017 Credit Agreement) plus, in each case, a margin determined based on the type of the borrowing and the Company’s average quarterly revolving availability, ranging from 0.25% to 2.50%. 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 fees based on the applicable margin rate for revolving LIBOR-based Loans, plus 0.125%. Interest on the Notes is payable semi-annually at a rate per annum equal to 3.75%. Applicable deferred financing fees associated with the transaction will be amortized over the life of the 2017 Credit Agreement. The revolving and FILO credit facilities terminate and become due on February 22, 2022. The term loan is payable in monthly installments of $506,000, with any remaining balance due on February 22, 2022. The Notes are due January 15, 2021, but if ECO elects, or is required to prepay some or all of the Notes prior to January 15, 2021, ECO will be obligated to pay a make-whole amount calculated as set forth in the 2013 Note Purchase Agreement. 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. So long as the Payment Conditions (as defined in the 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. As of December 31, 2017, the overall weighted average effective borrowing rate, excluding the impact of commitment fees, of the Company’s debt was 3.5% and 50.4% of the Company’s outstanding debt, excluding capital leases and letter of credit fees, was priced at variable interest rates based primarily on the London InterBank Offered Rate (“LIBOR”). ECO has entered into an interest rate swap transaction to mitigate its floating rate risk on a portion of its total long-term debt. See Note 2, “Summary of Significant Accounting policies”, for further details on this swap transaction and associated accounting treatment. Debt consisted of the following amounts (in millions): As of As of December 31, 2017 December 31, 2016 2017 Credit Agreement Term Loan $ 73.1 $ - Revolving Credit Facility 181.3 - FILO Facility 100.0 - 2013 Credit Agreement - 260.4 2013 Note Purchase Agreement 150.0 150.0 Receivables Securitization Program - 200.0 Capital Lease - 0.1 Transaction Costs (6.3 ) (1.5 ) Total $ 498.1 $ 609.0 Debt maturities as of December 31, 2017, were as follows (in millions): Year Amount 2018 $ 6.1 2019 6.1 2020 6.1 2021 156.1 2022 330.0 Total $ 504.4

Leases, Contractual Obligations

Leases, Contractual Obligations and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Leases Contractual Obligations And Contingencies	12. Leases, Contractual Obligations and Contingencies The Company has entered into non-cancelable long-term leases for certain property and equipment. Future minimum lease payments under operating leases in effect as of December 31, 2017, having initial or remaining non-cancelable lease terms in excess of one year are as follows (in thousands): Operating Year Leases 2018 $ 57,547 2019 56,069 2020 46,110 2021 32,664 2022 26,627 Thereafter 90,476 Total required lease payments $ 309,493 Operating lease expense was approximately $54.1 million, $51.0 million, and $48.4 million in 2017, 2016 and 2015, respectively. Sale-Leaseback In September 2016, the Company entered into an agreement for the sale and leaseback of a facility in City of Industry, CA. The agreement provided for the sale of the facility for a purchase price of $31.7 million and the subsequent leaseback over a two year period. The lease is classified as an operating lease. As a result, the Company recorded a gain of $20.5 million in “warehousing, marketing and administrative expenses.” A deferred gain of approximately $2.8 million that is being amortized into income over the term of the lease was also recorded. As of December 31, 2017, $1.0 million remained as deferred gain and was included as a component of “other current liabilities”. The cash proceeds from the sale were primarily used to pay down long-term debt.

Pension Plans and Defined Contr

Pension Plans and Defined Contribution Plan	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Pension Plans and Defined Contribution Plan	13. Pension Plans and Defined Contribution Plan Pension Plans As of December 31, 2017, the Company has pension plans covering approximately 2,200 of its active associates. A non-contributory plan covering non-union associates provides pension benefits that are based on years of credited service and a percentage of annual compensation. In 2009, benefits were frozen in the plan covering non-union employees. A non-contributory plan covering union members generally provides benefits of stated amounts based on years of service. The Company funds the plans in accordance with all applicable laws and regulations. The Company uses December 31, as its measurement date to determine its pension obligations. Change in Projected Benefit Obligation The following table sets forth the plans’ changes in the Projected Benefit Obligation for the years ended December 31, 2017 and 2016 (in thousands): 2017 2016 Benefit obligation at beginning of year $ 182,253 $ 211,389 Service cost—benefit earned during the period 1,285 1,269 Interest cost on projected benefit obligation 7,448 8,073 Actuarial (gain) loss 21,150 4,547 Benefits paid (6,917 ) (2,952 ) Settlements - (40,073 ) Plan change 1,838 - Benefit obligation at end of year $ 207,057 $ 182,253 In 2016, the Company commenced a voluntary lump-sum pension offering to eligible, terminated, vested plan participants As a result of the lump sum offer, a settlement and remeasurement of the Essendant Pension Plan was performed. Plan Assets and Investment Policies and Strategies The following table sets forth the change in the plans’ assets for the years ended December 31, 2017 and 2016 (in thousands): 2017 2016 Fair value of plan assets at beginning of year $ 142,088 $ 162,977 Actual return on plan assets 18,555 12,136 Company contributions 10,000 10,000 Benefits paid (6,917 ) (2,952 ) Settlements - (40,073 ) Fair value of plan assets at end of year $ 163,726 $ 142,088 The Company’s pension plan investment allocations, as a percentage of the fair value of total plan assets, as of December 31, 2017 and 2016, by asset category are as follows: Asset Category 2017 2016 Cash 0.7 % 0.6 % Equity securities 46.3 % 50.8 % Fixed income 34.6 % 27.4 % Real assets 4.9 % 4.8 % Hedge funds 9.9 % 11.9 % Master Limited Partnerships 3.6 % 4.5 % Total 100.0 % 100.0 % The investment policies and strategies for the Company’s pension plan assets are established with the goals of generating above-average investment returns over time, while containing risk within acceptable levels and providing adequate liquidity for the payment of plan obligations as necessary. The Company recognizes that there typically are tradeoffs among these objectives, and strives to minimize risk associated with a given expected return. The Company’s pension plan assets are measured at fair value on a recurring basis and are invested primarily in a diversified mix of fixed income investments and equity securities. The Company establishes target ranges for investment allocation and sets specific allocations. The target allocations for the non-union plan assets are 45.0% fixed income, 36.0% equity securities, 9.0% real assets, and 10.0% hedge funds. The target allocations for the union plan assets are 17.0% fixed income, 64.0% equity securities, 9.0% real assets and 10.0% hedge funds. Equity securities include investments in large and small market capitalization corporations located in the U.S. and a mix of both international and emerging market corporations. Fixed income securities include investment grade bonds and U.S. treasuries. Other types of investments include commodity futures, real estate investment trusts (REITs) and hedge funds. Fair values for equity and certain fixed income securities are primarily based on valuations for identical instruments in active markets. The fair values of the Company’s pension plan assets at December 31, 2017 and 2016 by asset category are as follows: Fair Value Measurements at December 31, 2017 (in thousands) Quoted Prices In Significant Significant Active Markets for Observable Unobservable Assets Identical Assets Inputs Inputs Measured at Asset Category Total (Level 1) (Level 2) (Level 3) Net Asset Value (a) Cash $ 1,158 $ 1,158 $ - $ - $ - Equity Securities U.S. Large Cap (b) 28,015 28,015 - - - International (c) 22,667 22,667 - - - Emerging Markets (d) 14,781 14,781 - - - U.S. Small Cap (e) 10,320 10,320 - - - Fixed Income U.S. Fixed Income (f) 54,214 5,976 48,238 - - U.S. Inflation Protected Bonds (g) 491 491 - - - High Yield Bonds (h) 1,029 1,029 - - - International Fixed Income (i) 1,013 1,013 - - - Real Assets Domestic Real Estate (j) 5,355 5,355 - - - Commodities (k) 2,665 2,665 - - - Hedge Funds Hedge Funds (l) 16,145 - - - 16,145 Master Limited Partnerships Master Limited Partnerships (m) 5,873 5,873 - - - Total $ 163,726 $ 99,343 $ 48,238 $ - $ 16,145 Fair Value Measurements at December 31, 2016 (in thousands) Quoted Prices In Significant Significant Active Markets for Observable Unobservable Assets Identical Assets Inputs Inputs Measured at Asset Category Total (Level 1) (Level 2) (Level 3) Net Asset Value (a) Cash $ 874 $ 874 $ - $ - $ - Equity Securities U.S. Large Cap (b) 27,779 27,779 - - - International (c) 21,960 21,960 - - - Emerging Markets (d) 12,504 12,504 - - - U.S. Small Cap (e) 9,974 9,974 - - - Fixed Income U.S. Fixed Income (f) 36,778 4,551 32,227 - - U.S. Inflation Protected Bonds (g) 403 403 - - - High Yield Bonds (h) 912 912 - - - International Fixed Income (i) 807 807 - - - Real Assets Domestic Real Estate (j) 4,204 4,204 - - - Commodities (k) 2,563 2,563 - - - Hedge Funds Hedge Funds (l) 16,962 - - - 16,962 Master Limited Partnerships Master Limited Partnerships (m) 6,368 6,368 - - - Total $ 142,088 $ 92,899 $ 32,227 $ - $ 16,962 (a) In accordance with the relevant accounting standards, certain investments that are measured at fair value using the net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) A daily valued mutual fund investment. The fund invests in publicly traded, large market capitalization companies domiciled predominantly in the U.S. (c) A daily valued mutual fund investment. This fund invests in common stocks of companies domiciled in developed market countries outside of the U.S. (d) A daily valued mutual fund investment. The fund invests in publicly traded companies domiciled in emerging market countries. (e) Daily mutual fund investments with different investment styles (one core, one value, one growth) that invest in publicly traded small market capitalization companies. The majority of holdings are domiciled in the U.S. though the funds may hold international stocks. (f) Principally consists of a separately managed fixed income portfolio utilized to match the duration of plan liabilities. This liability-driven investment portfolio is comprised of Treasury securities including STRIPS and zero coupon bonds, as well as high quality corporate bonds. Also includes a daily valued mutual fund that invests in publicly traded U.S. government, asset-backed, mortgage-backed and corporate fixed-income securities. 2016 classifications have been conformed to the 2017 presentation. (g) A daily valued mutual fund investment. The fund invests in publicly traded bonds backed by the full faith and credit of the federal government and whose principal is adjusted quarterly based on inflation. (h) A daily valued mutual fund investment. The fund invests in publicly traded, higher-quality (top-tier BB and B rated) corporate high yield bonds. (i) A daily valued mutual fund investment. The fund invests in publicly traded bonds of governments, agencies and companies domiciled in countries outside of the U.S. (j) A daily valued mutual fund investment. The fund invests in publicly traded REITs. This is an index mutual fund that tracks the Morgan Stanley REIT Index. The fund normally invests at least 98% of assets that are included in the Morgan Stanley REIT Index. (k) A daily valued mutual fund investment. This fund combines a commodities position, typically through swap agreements, with a portfolio of inflation indexed bonds and other fixed income securities. The commodities position is constructed to track the performance of the Bloomberg Commodity Index. (l) Separately managed funds of hedge funds. These funds seek attractive risk-adjusted returns through investments in a well-diversified group of managers that employ a variety of unique investment strategies. They target low volatility and low correlation to traditional asset classes. These funds may allocate their assets among a select group of non-traditional portfolio managers that invest or trade in a wide range of securities and other instruments. (m) A managed fund of master limited partnerships. Plan Funded Status The following table sets forth the plans’ funded status as of December 31, 2017 and 2016 (in thousands): 2017 2016 Funded status of the plan $ (43,331 ) $ (40,165 ) Unrecognized prior service cost 4,125 2,574 Unrecognized net actuarial loss 66,392 58,957 Net amount recognized $ 27,186 $ 21,366 Amounts Recognized in Consolidated Balance Sheets The following table sets forth the amounts recognized in the consolidated balance sheets as of December 31, 2017 and 2016 (in thousands): 2017 2016 Accrued benefit liability $ (43,331 ) $ (40,165 ) Accumulated other comprehensive income 70,517 61,531 Net amount recognized $ 27,186 $ 21,366 Components of Net Periodic Benefit Cost Net periodic pension cost for the years ended December 31, 2017, 2016 and 2015 for pension and supplemental benefit plans includes the following components (in thousands): Pension Benefits For the Years Ended December 31, 2017 2016 2015 Service cost - benefit earned during the period $ 1,285 $ 1,269 $ 1,495 Interest cost on projected benefit obligation 7,448 8,073 8,997 Expected return on plan assets (9,090 ) (9,730 ) (11,217 ) Amortization of prior service cost 288 295 296 Amortization of actuarial loss 4,248 5,134 5,862 Settlements - 12,510 - Net periodic pension cost $ 4,179 $ 17,551 $ 5,433 The estimated net actuarial loss and prior service cost that will be amortized from accumulated other comprehensive loss into the net periodic benefit cost during 2018 are approximately $5.2 million and $0.4 million, respectively. Assumptions Used The following tables summarize the Company’s actuarial assumptions for discount rates, expected long-term rates of return on plan assets: 2017 2016 2015 General pension plan assumptions Assumed discount rate N/A 4.18% 4.52% Equivalent single discount rate for benefit obligations 3.69% N/A N/A Equivalent single discount rate for interest cost 3.55% N/A N/A Expected long-term rate of return on plan assets 5.50% 6.30% 6.50% Union pension plan assumptions Assumed discount rate N/A 4.22% 4.55% Equivalent single discount rate for benefit obligations 3.71% N/A N/A Equivalent single discount rate for service cost 3.78% N/A N/A Equivalent single discount rate for interest cost 3.47% N/A N/A Expected long-term rate of return on plan assets 5.30% 6.20% 6.30% To select the appropriate actuarial assumptions, management relied on current market conditions, historical information and consultation with, and input from, the Company’s external actuarial specialists. The expected long-term rate of return on plan assets assumption is based on historical returns and the future expectation of returns for each asset category, as well as the target asset allocation of the asset portfolio. At December 31, 2017, the Company refined the method used to determine the service and interest cost components of the Company’s net periodic benefit cost. Previously, the cost was determined using a single weighted-average discount rate derived from the yield curve. Under the refined method, known as the spot rate approach, individual spot rates along the yield curve that correspond with the timing of each benefit payment are used. The Company believes this change provides a more precise measurement of service and interest costs by improving the correlation between projected cash outflows and corresponding spot rates on the yield curve. Compared to the previous method, the spot rate approach will decrease the service and interest components of the Company’s benefit costs by an immaterial amount in 2018. There is no impact on the total benefit obligation. The Company will account for this change prospectively as a change in accounting estimate. Contributions In December 2017, the Company’s Board of Directors approved a cash contribution of $10.0 million to the Essendant Pension Plan that was paid in January 2018, but additional fundings, if any, for the remainder of 2018 have not yet been determined. Estimated Future Benefit Payments The estimated future benefit payments under the Company’s pension plans, excluding the impact of future lump sum offerings, are as follows (in thousands): Amounts 2018 $ 12,739 2019 11,798 2020 11,175 2021 10,145 2022 10,838 2023-2027 55,673 Defined Contribution Plan The Company has a defined contribution plan. Salaried associates and non-union hourly paid associates are eligible to participate after completing six consecutive months of employment. The plan permits associates to have contributions made as 401(k) salary deferrals on their behalf, or as voluntary after-tax contributions, and provides for Company contributions, or contributions matching associates’ salary deferral contributions, at the discretion of the Board of Directors. Expense associated with the Company contributions to match associates’ contributions were approximately $7.4 million, $7.1 million and $5.9 million in 2017, 2016 and 2015, respectively.

Preferred Stock

Preferred Stock	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Preferred Stock	14. Preferred Stock ESND’s authorized capital shares include 15 million shares of preferred stock. The rights and preferences of preferred stock are established by ESND’s Board of Directors upon issuance. As of December 31, 2017 and 2016, ESND had no preferred stock outstanding and all 15 million shares are classified as undesignated.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	15. Income Taxes The 2017 Tax Act was signed into law on December 22, 2017. The 2017 Tax Act significantly revises the U.S. corporate income tax by, among other things, lowering the statutory corporate tax rate from 35% to 21%, eliminating certain deductions, imposing a mandatory one-time tax on accumulated earnings of foreign subsidiaries, introducing new tax regimes, and changing how foreign earnings are subject to U.S. tax. The 2017 Tax Act also enhances and extends through 2026 the option to claim accelerated depreciation deductions on qualified property. The Company has not completed the determination of the accounting implications of the 2017 Tax Act on tax accruals. However, the Company has reasonably estimated the effects of the 2017 Tax Act and recorded provisional amounts in the financial statements as of December 31, 2017. Essendant recorded a provisional tax expense for the impact of the 2017 Tax Act of approximately $2.6 million. This amount is comprised of the impacts of the one-time transition tax on the accumulated earnings of foreign subsidiaries and the remeasurement of federal net deferred tax assets resulting from the permanent reduction in the U.S. statutory corporate tax rate to 21% from 35%. As the Company completes the analysis of the 2017 Tax Act, collects and prepares necessary data, and interprets any additional guidance issued by the U.S. Treasury Department, the IRS, and other standard-setting bodies, the Company may make adjustments to the provisional amounts. Those adjustments may materially impact the provision for income taxes in the period in which the adjustments are made. The provision for income taxes consisted of the following (in thousands): For the Years Ended December 31, 2017 2016 2015 Currently Payable Federal $ 3,794 $ 34,867 $ 67,702 State 1,718 5,255 8,387 Foreign 1,359 1,305 1,614 Total currently payable 6,871 41,427 77,703 Deferred, net Federal (8,709 ) (9,554 ) (20,929 ) State 150 (779 ) (1,778 ) Foreign (341 ) (291 ) (455 ) Total deferred, net (8,900 ) (10,624 ) (23,162 ) Provision for income taxes $ (2,029 ) $ 30,803 $ 54,541 The Company’s effective income tax rates for the years ended December 31, 2017, 2016 and 2015 varied from the statutory federal income tax rate as set forth in the following table (in thousands): Years Ended December 31, 2017 2016 2015 Amount % of Pre-tax Income Amount % of Pre-tax Income Amount % of Pre-tax Income Tax provision based on the federal statutory rate $ (94,153 ) 35.0 % $ 33,130 35.0 % $ 3,569 35.0 % State and local income taxes—net of federal income tax benefit 1,267 -0.5 % 2,639 2.8 % 374 3.6 % Impairment of goodwill 87,688 -32.6 % - - 47,468 465.5 % Capital loss valuation (allowance) reversal - - (4,265 ) -4.5 % 1,217 11.9 % Provisional transition tax 1,927 -0.7 % - - - - Remeasurement due to tax reform rate change 627 -0.2 % - - - - Tax effects of foreign dividend payments - - 1,756 1.8 % - - Research and Development tax credit (261 ) 0.1 % (1,237 ) -1.3 % - - Non-deductible and other 876 -0.3 % (1,220 ) -1.3 % 1,913 18.8 % Provision for income taxes $ (2,029 ) 0.8 % $ 30,803 32.5 % $ 54,541 534.8 % The deferred tax assets and liabilities resulted from temporary differences in the recognition of certain items for financial and tax accounting purposes. The sources of these differences and the related tax effects were as follows (in thousands): As of December 31, 2017 2016 Assets Liabilities Assets Liabilities Accrued expenses $ 14,755 $ - $ 16,742 $ - Allowance for doubtful accounts 9,375 - 15,155 - Depreciation and amortization - 15,560 - 20,643 Intangibles arising from acquisitions - 5,807 - 22,600 Inventory reserves and adjustments - 12,268 - 17,900 Pension and post-retirement 8,536 - 11,700 - Share-based compensation 4,505 - 6,627 - Income tax credits and net operating losses 9,457 - 10,790 - Restructuring costs 795 - 1,288 - Other 725 - 921 - Total Deferred 48,148 33,635 63,223 61,143 Valuation Allowance (7,043 ) - (5,035 ) - Net Deferred $ 41,105 $ 33,635 $ 58,188 $ 61,143 Valuation allowances principally relate to state tax credits. As of December 31, 2017, the Company has state tax credit carryforwards of $9.8 million that expire by 2021, state net operating loss carryforwards of $0.7 million that expire by 2038, and acquired federal net operating losses of $4.8 Accounting for Uncertainty in Income Taxes The following table shows the changes in gross unrecognized tax benefits, for the years ended December 31, 2017, 2016 and 2015 (in thousands): 2017 2016 2015 Beginning Balance, January 1 $ 3,830 $ 3,350 $ 3,205 Additions based on tax positions taken during a prior period 358 713 1 Reductions based on tax positions taken during a prior period (10 ) (32 ) (14 ) Additions based on tax positions taken during the current period 41 103 425 Reductions related to settlement of tax matters (973 ) (52 ) (46 ) Reductions related to lapses of applicable statutes of limitation (301 ) (252 ) (221 ) Ending Balance, December 31 $ 2,945 $ 3,830 $ 3,350 The total amount of unrecognized tax benefits as of December 31, 2017, 2016 and 2015 that, if recognized, would affect the effective tax rate are $2.4 million, $2.6 million, and $2.2 million, respectively. The Company recognizes net interest and penalties related to unrecognized tax benefits in income tax expense. The gross amount of interest and penalties reflected in the Consolidated Statements of Operations for the years ended December 31, 2016 and 2015 were $0.3 million and 0.1 million, respectively. There were no interest and penalties for the year ended December 31, 2017. The Consolidated Balance Sheets at December 31, 2017 and 2016 each include $0.9 million accrued for the potential payment of interest and penalties. As of December 31, 2017, the Company’s U.S. Federal income tax returns for 2014 and subsequent years remain subject to examination by tax authorities. In addition, the Company’s state income tax returns for the 2008 and subsequent tax years remain subject to examination by state and local tax authorities. The Company is currently under examination by a number of state and local tax authorities. Due to the potential for resolution of ongoing examinations and the expiration of various statutes of limitation, it is reasonably possible that the Company’s gross unrecognized tax benefits balance may change within the next twelve months by a range of zero to $1.2 million.

Other Assets and Liabilities

Other Assets and Liabilities	12 Months Ended
	Dec. 31, 2017
Other Assets And Liabilities [Abstract]
Other Assets and Liabilities	16. Other Assets and Liabilities Other assets and liabilities as of December 31, 2017 and 2016 were as follows (in thousands): As of December 31, 2017 2016 Other Current Assets: Investment in deferred compensation $ 784 $ 549 Short-term prepaid assets 25,290 23,951 Income tax prepayments 12,767 2,733 Other 4,203 4,867 Total other current assets $ 43,044 $ 32,100 Other Long-Term Assets: Investment in deferred compensation $ 3,674 $ 4,776 Long-term prepaid assets 25,573 34,307 Long-term deferred tax asset 8,662 3,423 Other 4,225 2,703 Total other long-term assets $ 42,134 $ 45,209 Other Long-Term Liabilities: Accrued pension obligation $ 43,331 $ 40,165 Deferred rent 25,019 22,561 Deferred directors compensation 3,652 4,786 Long-term swap liability 581 205 Long-term income tax liability 5,659 3,999 Long-term merger expenses 190 1,812 Long-term workers compensation liability 9,124 9,517 Other 1,666 1,602 Total other long-term liabilities $ 89,222 $ 84,647

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	17. Fair Value Measurements The Company measures certain financial assets and liabilities, including foreign exchange hedges and interest rate swaps, at fair value on a recurring basis, based on significant other observable inputs. The fair value of the foreign exchange hedges and 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. 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 category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures each reporting period. 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 December 31, 2017 $ 29 $ - $ 29 $ - Liabilities - as of December 31, 2017 $ 638 $ - $ 638 $ - - as of December 31, 2016 $ 205 $ - $ 205 $ - The carrying amount of accounts receivable at December 31, 2017 and 2016, including $500.3 million of receivables sold under the Receivables Securitization Program in 2016, approximates fair value because of the short-term nature of this item. As of December 31, 2017, no assets or liabilities are measured at fair value on a nonrecurring basis.

Legal Matters

Legal Matters	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Legal Matters	18. 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 “ND IL”). The other lawsuit was filed in the ND IL 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 has vigorously contested class certification and denied that any violations occurred. On November 3, 2017, the ND IL granted a motion by the Company to deny class certification. The effect of the ruling prevents the formation of a class, and limits the two plaintiffs to their individual claims. On November 17, 2017, plaintiffs filed with the United States Court of Appeals for the 7 th th th th 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 and 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 December 31, 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 have finalized a settlement agreement, which is now subject to court approval. In consideration of the settlement, the Company recorded a $3.0 million pre-tax reserve within “warehousing, marketing and administrative expenses” in the consolidated statement of operations for 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.

Selected Quarterly Financial Da

Selected Quarterly Financial Data-Unaudited	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Data-Unaudited	19. Selected Quarterly Financial Data—Unaudited First Quarter Second Quarter Third Quarter Fourth Quarter Total (1) (dollars in thousands, except per share data) Year Ended December 31, 2017: Net sales $ 1,269,383 $ 1,260,656 $ 1,308,979 $ 1,198,309 $ 5,037,327 Gross profit 185,668 177,564 171,954 170,868 706,054 Net (loss) income (2) (188,593 ) 5,096 (81,938 ) (1,546 ) (266,981 ) Net (loss) income per share—basic $ (5.15 ) $ 0.14 $ (2.23 ) $ (0.04 ) $ (7.27 ) Net (loss) income per share—diluted (3) $ (5.15 ) $ 0.14 $ (2.23 ) $ (0.04 ) $ (7.27 ) Year Ended December 31, 2016: Net sales $ 1,352,296 $ 1,354,523 $ 1,407,504 $ 1,254,699 $ 5,369,022 Gross profit 200,082 195,823 198,854 165,102 759,861 Net income (loss) (4) 16,530 12,933 36,742 (2,353 ) 63,852 Net income (loss) per share—basic $ 0.45 $ 0.35 $ 1.00 $ (0.06 ) $ 1.75 Net income (loss) per share—diluted (3) $ 0.45 $ 0.35 $ 0.99 $ (0.06 ) $ 1.73 (1) As a result of changes in the number of common and common equivalent shares during the year, the sum of quarterly earnings per share will not necessarily equal earnings per share for the total year. (2) 2017 results were impacted by the following items, net of taxes: 2017 factors First Quarter Second Quarter Third Quarter Fourth Quarter Total (dollars in thousands) Impairment of goodwill $ 192,269 $ - $ 79,541 $ - $ 271,810 Litigation reserve 3,676 1,836 - - 5,512 Transformational expenses 1,833 3,359 3,690 3,208 12,090 Recovery of notes receivable - - (91 ) (91 ) (182 ) Tax reform adjustment - - - 2,545 2,545 (3) As a result of the net loss in the quarters ended March 31, 2017, September 30, 2017, and December 31, 2017 and December 31, 2016, the effect of potentially dilutive securities would have been anti-dilutive and have been omitted from the calculation of diluted earnings per share, consistent with GAAP. (4) 2016 results were impacted by the following items, net of taxes: 2016 factors First Quarter Second Quarter Third Quarter Fourth Quarter Total (dollars in thousands) Gain on sale of City of Industry facility $ - $ - $ (17,752 ) $ (1,651 ) $ (19,403 ) Settlement charge related to the defined benefit plan - 7,328 261 216 7,805 Litigation reserve - - - 2,492 2,492 Severance costs for operating leadership - - 776 - 776 State income tax reserve adjustment - - - 417 417 Restructuring charges 155 - (754 ) - (599 ) Tax impact of a dividend from a foreign subsidiary - - 1,666 - 1,666

Schedule II Valuation and Quali

Schedule II Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2017
Valuation And Qualifying Accounts [Abstract]
Schedule II Valuation and Qualifying Accounts	SCHEDULE II ESSENDANT INC. AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS YEARS ENDED DECEMBER 31, 2017, 2016 and 2015 Description (in thousands) Balance at Beginning of Period Additions Charged to Costs and Expenses Deductions (1) Balance at End of Period Allowance for doubtful accounts (2) 2017 $ 18,196 3,981 (5,075 ) $ 17,102 2016 $ 17,810 5,208 (4,822 ) $ 18,196 2015 $ 19,725 3,231 (5,146 ) $ 17,810 (1)—net of any recoveries. (2)—represents allowance for doubtful accounts related to the retained interest in receivables sold and accounts receivable, net.

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company. All significant intercompany accounts and transactions have been eliminated in consolidation. For all acquisitions, account balances and results of operations are included in the Consolidated Financial Statements as of the date acquired.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the Consolidated Financial Statements and accompanying notes. Actual results could differ from these estimates. Various assumptions and other factors underlie the determination of significant accounting estimates. The process of determining significant estimates is fact specific and takes into account factors such as historical experience, current and expected economic conditions, product mix, and in some cases, actuarial techniques. The Company periodically reevaluates these significant factors and makes adjustments where facts and circumstances dictate.
Revenue Recognition	Revenue Recognition Revenue is recognized when a service is rendered or when title to the product has transferred to the customer. Management records an estimate for future product returns related to revenue recognized in the current period. This estimate is based on historical product return trends and the gross margin associated with those returns. Management also records customer rebates that are based on annual sales volume to the Company’s customers. Annual rebates earned by customers include growth components, volume hurdle components, and advertising allowances. Shipping and handling costs billed to customers are treated as revenues and recognized at the time title to the product has transferred to the customer. Freight costs are included in the Company’s Consolidated Financial Statements as a component of cost of goods sold and are not netted against shipping and handling revenues. Net sales do not include sales tax charged to customers.
Customer Rebates	Customer Rebates Customer rebates and discounts are common practice in the business products industry and have a significant impact on the Company’s overall sales and gross margin. Customer rebates include volume rebates, sales growth incentives, advertising allowances, participation in promotions and other miscellaneous discount programs. These rebates are paid to customers monthly, quarterly and/or annually. Such rebates are reported in the Consolidated Financial Statements as a reduction of sales. Prepaid customer rebates were $40.7 million and $47.9 million as of December 31, 2017 and 2016, respectively, and are included as a component of “Other current assets” and “Other assets”. Accrued customer rebates were $49.2 million and $65.3 million as of December 31, 2017 and 2016, respectively, and are included as a component of “Accrued liabilities” in the Consolidated Balance Sheets.
Share-Based Compensation	Share-Based Compensation At December 31, 2017, the Company had two active share-based employee compensation plans covering key associates and/or non-employee directors of the Company. See Note 5 - “Share-Based Compensation” to the Consolidated Financial Statements for more information.
Cash Equivalents	Cash Equivalents Under the Company’s cash management system, the Company utilizes available borrowings, on an as-needed basis, to fund the clearing of checks as they are presented for payment. As of December 31, 2017, and 2016, outstanding checks totaling $35.6 million and $34.3 million, respectively, were included in “Accounts payable” in the Consolidated Balance Sheets.
Accounts Receivable	Accounts Receivable In the normal course of business, the Company extends credit to customers. Accounts receivable, as shown in the Consolidated Balance Sheets, include such trade accounts receivable and are net of allowances for doubtful accounts and anticipated discounts. Management estimates an allowance for doubtful accounts, which addresses the collectability of trade accounts receivable. This allowance adjusts gross trade accounts receivable downward to its estimated collectible or net realizable value. To determine the allowance for doubtful accounts, management reviews specific customer risks and the Company’s trade accounts receivable aging. Uncollectible trade receivable balances are written off against the allowance for doubtful accounts when it is determined that the trade receivable balance is uncollectible. The allowance for doubtful accounts totaled $17.1 million and $18.2 million as of December 31, 2017 and 2016, respectively.
Supplier Allowances	Supplier Allowances Supplier allowances (fixed or variable) are common practice in the business products industry and have a significant impact on the Company’s overall gross margin. Receivables related to supplier allowances totaled $90.8 million and $86.9 million as of December 31, 2017 and 2016, respectively. These receivables are included in “Accounts receivable” in the Consolidated Balance Sheets. The majority of the Company’s annual supplier allowances and incentives are variable, based solely on the volume and mix of the Company’s product purchases from suppliers. These allowances are recorded based on the Company’s annual inventory purchase volumes and product mix and are included in the Company’s Consolidated Financial Statements as a reduction to cost of goods sold, thereby reflecting the net inventory purchase cost. The remaining portion of the Company’s annual supplier allowances and incentives are fixed and are earned based primarily on supplier participation in specific Company advertising and marketing publications. Fixed allowances and incentives are recognized in income through cost of goods sold as inventory is sold. Supplier allowances and incentives attributable to unsold inventory are carried as a component of net inventory cost.
Inventories	Inventories Approximately 98.0% and 98.3% of total inventory as of December 31, 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 would have been $159.3 million and $147.9 million higher than reported as of December 31, 2017 and December 31, 2016, respectively. The change in the LIFO reserve in 2017 included LIFO liquidations. These decrements resulted in liquidation of LIFO inventory quantities carried at lower costs in prior years compared with the cost of current year purchases. This liquidation resulted in LIFO income of $1.7 million, which was more than offset by LIFO expense of $13.1 million related to current inflation, for an overall net increase in cost of sales of $11.4 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. The change in the LIFO reserve in 2016 included LIFO liquidations. This liquidation resulted in LIFO income of $0.8 million which was more than offset by LIFO expense of $2.4 million related to current inflation for an overall net increase in cost of sales of $1.6 million. The change in the LIFO reserve in 2015 included LIFO liquidations. This liquidation resulted in LIFO income of $1.1 million which was more than offset by LIFO expense of $7.8 million related to current inflation for an overall net increase in cost of sales of $6.7 million.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment is recorded at cost. Depreciation and amortization are determined by using the straight-line method over the estimated useful lives of the assets. The estimated useful life assigned to fixtures and equipment is from two to ten years; the estimated useful life assigned to buildings does not exceed forty years; leasehold improvements are amortized over the lesser of their useful lives or the term of the applicable lease. Repair and maintenance costs are charged to expense as incurred.
Software Capitalization	Software Capitalization The Company capitalizes internal use software development costs following the preliminary project stage completion, when the project completion and usage of resulting software is probable. Amortization is recorded on a straight-line basis over the estimated useful life of the software, generally not to exceed ten years. Capitalized software amortization was $9.0 million, $8.8 million and $8.5 million in the years ended December 31, 2017, 2016 and 2015, respectively. Capitalized software is included in “Property, plant and equipment” on the Consolidated Balance Sheets. The total net capitalized software development costs are as follows (in thousands): As of December 31, 2017 2016 Capitalized software development costs $ 101,081 $ 97,010 Accumulated amortization (76,754 ) (71,617 ) Net capitalized software development costs $ 24,327 $ 25,393
Goodwill and Intangible Assets	Goodwill and Intangible Assets As of December 31, 2017 and 2016, the Company’s Consolidated Balance Sheets reflected $13.2 million and $297.9 million of goodwill, and $73.4 million and $83.7 million in net intangible assets, respectively. See Note 6 - “Goodwill and Intangible Assets” to the consolidated financial statements for more information.
Insured Loss Liability Estimates	Insured Loss Liability Estimates The Company is primarily responsible for retained liabilities related to workers’ compensation, vehicle, and certain employee health benefits. The Company records expenses for paid and open claims and an expense for claims incurred but not reported based upon historical trends and certain assumptions about future events. In addition, the Company has a per-occurrence maximum on worker’s compensation and auto claims.
Leases	Leases The Company leases real estate and personal property under operating leases. Certain operating leases include incentives from landlords including, landlord “build-out” allowances, rent escalation clauses and rent holidays or periods in which rent is not payable for a certain amount of time. The Company accounts for landlord “build-out” allowances as deferred rent at the time of possession and amortizes this deferred rent on a straight-line basis over the term of the lease. The Company also recognizes leasehold improvements associated with the “build-out” allowances and amortizes these improvements over the shorter of the term of the lease or the expected life of the respective improvements. The Company accounts for rent escalation and rent holidays as deferred rent at the time of possession and amortizes this deferred rent on a straight-line basis over the term of the lease. As of December 31, 2017, any capital leases to which the Company is a party were immaterial to the Company’s financial statements.
Pension Obligations	Pension Obligations Calculating the Company’s obligations and expenses related to its union and non-union pension obligation requires selection and use of certain actuarial assumptions. Actuarial assumptions include discount rates, expected long-term rates of return on plan assets, and life expectancy of plan participants. To select the appropriate actuarial assumptions, management relies on current market conditions and historical information. Pension expense, exclusive of settlement and remeasurement expenses, was $4.2 million for 2017, compared to $5.1 million and $5.4 million in 2016 and 2015, respectively. In 2016, as a result of a lump sum offer, a settlement and remeasurement of the Essendant Pension Plan was performed and resulted in a settlement loss of $12.5 million, for an aggregate pension expense of $17.6 million. Refer to Note 13 – “Pension Plans and Defined Contribution Plan” for further detail.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The estimated fair value of the Company’s financial instruments, including cash and cash equivalents, accounts receivable (net), foreign exchange hedge assets, accounts payable, debt, and long-term interest swap liability, approximates their net carrying values. The fair value of the foreign exchange hedge is estimated based upon quoted market rates and the fair value of the interest rate swap is estimated based upon the amount that the Company would receive or pay to terminate the agreements as of December 31 of each year. See Note 17 - “Fair Value Measurements”, for further information.
Derivative Financial Instruments	Derivative Financial Instruments The Company’s risk management policies allow for the use of derivative financial instruments to manage foreign currency exchange rate and interest rate exposure subject to the management, direction and control of its financial officers. Risk management practices, including the use of all derivative financial instruments, are presented to the Board of Directors for approval. The policies do not allow such derivative financial instruments to be used for speculative purposes. All derivatives are recognized on the balance sheet date at their fair value. In December 2017, the Company entered into a $100 million interest rate swap to convert a portion of the Company’s floating-rate debt to a fixed-rate basis. The Company’s interest rate swap is classified as a cash flow hedge in accordance with accounting guidance on derivative instruments and hedging activities as it is hedging the variability of cash flow to be paid by the Company. Fair value is determined by using quoted market forward rates (level 2 inputs) and reflect the present value of the amount that the Company would pay for contracts involving the same notional amounts and maturity dates. The changes in fair value of this instrument are reported in Accumulated Other Comprehensive Income (“AOCI”) and reclassified into earnings in interest expense in the same periods during which the related interest payments on the hedged debt affect earnings. This swap matures in December 2022. Approximately 28% of the Company’s outstanding variable debt as of December 31, 2017 is fixed with the issuance of the $100 million interest rate swap. The Company uses foreign currency exchange contracts to hedge certain of its foreign exchange rate exposures related to inventory purchases, and classifies the designation contracts as cash flow hedges. Changes in the fair value are recorded in other comprehensive income, net of tax, until earnings are affected by the forecasted transaction or the variability of cash flow, and then are reported in current earnings. The Company formally documents all relationships between hedging instruments and hedged items, as well as the risk-management objective and strategy for undertaking various hedge transactions. This process includes linking all derivatives designated as cash flow hedges to specific forecasted transactions or variability of cash flow. The Company formally assesses, at both the hedge’s inception and on an ongoing basis, whether the derivatives used in hedging transactions are highly effective in offsetting changes in cash flow of hedged items. If it is determined that a derivative is not highly effective as a hedge, then hedge accounting would be discontinued prospectively in accordance with accounting guidance on derivative instruments and hedging activities.
Income Taxes	Income Taxes The Company accounts for income taxes using the liability method in accordance with the accounting guidance for income taxes. The Company estimates actual current tax expense and assesses temporary differences that exist due to differing treatments of items for tax and financial statement purposes. These temporary differences result in the recognition of deferred tax assets and liabilities. Historically, a provision has not been made for deferred U.S. income taxes on the undistributed earnings in all but two of the Company’s foreign subsidiaries as these earnings have historically been permanently invested. A liability was previously recorded in purchase accounting for the undistributed earnings of the subsidiary as of the date of the acquisition. The Tax Cuts and Jobs Act was enacted on December 22, 2017. The Act requires companies to pay a one-time transition tax on certain foreign sourced earnings. At December 31, 2017, while the Company has not completed the accounting for the tax effects of enactment of the Act, the Company has made a reasonable estimate of the effects of the one-time transition tax. As such the Company recognized a provisional amount of $1.9 million which is included as a component of income tax expense from continuing operations. The provisional amount covered estimated, accumulated post-1986 deferred foreign income of $31.5 million and was net of reduced foreign tax credits and tax liabilities previously recorded in purchase accounting at prior acquisition dates. Notwithstanding the recordation of the impact of the transition tax, the Company remains permanently invested in the subsidiaries in foreign jurisdictions. Essendant will continue to monitor the foreign and domestic capital and liquidity needs in the future to determine if changes are required. The 2017 Act also lowered the statutory corporate tax rate from 35% to 21%. This resulted in the remeasurement of the Company’s federal net deferred tax assets and the recordation of a reasonable provisional estimate of additional tax expense of $0.7 million. As the Company completes the analysis of the 2017 Tax Act, collects and prepares necessary data, and interprets any additional guidance issued by the U.S. Treasury Department, the IRS, and other standard-setting bodies, Essendant may make adjustments to the provisional amounts. Those adjustments may materially impact the provision for income taxes in the period in which the adjustments are made. The current and deferred tax balances and income tax expense recognized by the Company are based on management’s interpretation of the tax laws of multiple jurisdictions. Income tax expense also reflects the Company’s best estimates and assumptions regarding, among other things, the level of future taxable income, interpretation of tax laws, and tax planning. Future changes in tax laws, changes in projected levels of taxable income, and tax planning could impact the effective tax rate and current and deferred tax balances recorded by the Company. Management’s estimates as of the date of the Consolidated Financial Statements reflect its best judgment giving consideration to all currently available facts and circumstances. As such, these estimates may require adjustment in the future, as additional facts become known or as circumstances change. Further, in accordance with the accounting guidance on income taxes, the tax effects from uncertain tax positions are recognized in the Consolidated Financial Statements, only if it is more likely than not that the position will be sustained upon examination, based on the technical merits of the position. The Company accounts for interest and penalties related to uncertain tax positions as a component of income tax expense. See Note 15 – “Income Taxes” to the consolidated financial statements for more information.
Foreign Currency Translation	Foreign Currency Translation The functional currency for the Company’s foreign operations is the local currency. Assets and liabilities of these operations are translated into U.S. currency at the rates of exchange at the balance sheet date. The resulting translation adjustments are included in other comprehensive income or (loss) in the Consolidated Statements of Comprehensive Income as a separate component of stockholders’ equity. Income and expense items are translated at average monthly rates of exchange. Realized gains and losses from foreign currency transactions included a $11.1 million loss related to the sale of the Mexican subsidiary in 2015.
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 will 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 on January 1, 2018. Based on the Company’s completed 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 upon adoption with an insignificant cumulative effect adjustment recorded to retained earnings on January 1, 2018. 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 which will be included beginning in 2018. 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 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, but expects the impact to the Company’s consolidated balance sheet to be significant. In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities In February 2018, the FASB issued ASU 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments

Summary of Significant Accoun30

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of Net Capitalized Software Development Costs	As of December 31, 2017 2016 Capitalized software development costs $ 101,081 $ 97,010 Accumulated amortization (76,754 ) (71,617 ) Net capitalized software development costs $ 24,327 $ 25,393

Acquisitions & Dispositions (Ta

Acquisitions & Dispositions (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Purchase Price Allocation	The final allocation of the purchase price was as follows (amounts in thousands): Purchase price, net of cash acquired $ 39,983 Accounts receivable (9,230 ) Inventories (12,067 ) Other current assets (339 ) Property, plant and equipment, net (1,251 ) Other assets (752 ) Intangible assets (16,930 ) Total assets acquired (40,569 ) Accounts payable 4,992 Accrued liabilities 1,943 Deferred income taxes 3,287 Other long-term liabilities 76 Total liabilities assumed 10,298 Goodwill $ 9,712
Summary of Purchased Identifiable Intangible Assets	The purchased identifiable intangible assets were as follows (amounts in thousands): Total Estimated Life Customer lists $ 15,570 13 years Trademark 1,360 2.5-15 years Total $ 16,930

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Schedule of Share-Based Compensation Expense	The following table summarizes the share-based compensation expense (in thousands): Year Ended December 31, 2017 2016 2015 Numerator: Pre-tax expense $ 7,295 $ 10,202 $ 7,895 Tax effect (2,838 ) (3,846 ) (3,000 ) After tax expense $ 4,457 $ 6,356 $ 4,895 Denominator: Denominator for basic shares—Weighted average shares 36,729 36,580 37,457 Denominator for diluted shares—Adjusted weighted average shares and the effect of dilutive securities 36,729 36,918 37,457 Net expense per share: Net expense per share—basic $ 0.12 $ 0.17 $ 0.13 Net expense per share—diluted $ 0.12 $ 0.17 $ 0.13
Schedule of Intrinsic Value of Options Outstanding, Exercisable and Exercised	As of December 31, Year ended December 31, Outstanding Exercisable Exercised 2016 $ - $ - $ 535 2015 1,253 1,253 902 As of December 31, Year ended December 31, Outstanding Vested 2017 $ 12,165 $ 4,439 2016 29,056 4,705 2015 34,981 8,159
Schedule of Stock Options	The following table summarizes the transactions, excluding restricted stock, under the Company’s equity compensation plans for the last three years: Weighted Weighted Weighted Average Average Average Exercise Exercise Exercise 2017 Price 2016 Price 2015 Price Options outstanding—January 1 229,533 $ 36.42 448,687 $ 33.31 727,378 $ 33.81 Granted - - - - - - Exercised - - (82,228 ) 24.94 (77,918 ) 24.11 Cancelled - - (35,988 ) 38.69 (200,773 ) 38.71 Expired (74,807 ) 31.14 (100,938 ) 31.13 - - Options outstanding—December 31 154,726 $ 38.97 229,533 $ 36.42 448,687 $ 33.31 Number of options exercisable 154,726 $ 38.97 229,533 $ 36.42 195,402 $ 26.11
Schedule of Proceeds Related to Option Exercises and Related Tax Benefits	The following table summarizes proceeds related to option exercises and related tax benefits for the years ended December 31, 2016 and 2015 (in thousands). In 2017, there were no options exercised. Years Ended December 31, 2016 2015 Proceeds from options exercised $ 2,097 $ 1,939 Tax Benefit 199 340
Schedule of Outstanding and Exercisable Options Granted	The following table summarizes outstanding and exercisable options granted under the Company’s equity compensation plans as of December 31, 2017: Remaining Contractual Exercise Prices Outstanding Life (Years) Exercisable 35.01-40.00 149,188 4.4 149,188 45.01-50.00 5,538 6.0 5,538 Total 154,726 154,726
Schedule of Restricted Stock and RSU Grants and Changes	The following table summarizes restricted stock and RSU transactions for the last three years. Weighted Weighted Weighted Average Average Average Grant Date Grant Date Grant Date Restricted Stock and RSUs 2017 Fair Value 2016 Fair Value 2015 Fair Value Nonvested—January 1 1,390,242 $ 28.88 1,076,000 $ 36.13 1,089,374 $ 31.23 Granted 623,207 13.29 830,601 24.34 624,789 36.79 Vested (307,517 ) 30.67 (196,394 ) 37.32 (212,537 ) 33.94 Cancelled (393,665 ) 25.07 (319,965 ) 36.31 (425,626 ) 34.58 Nonvested—December 31 1,312,267 $ 22.03 1,390,242 $ 28.88 1,076,000 $ 36.13

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Carrying Amount of Goodwill by Reporting Unit and Impairment Recognized	December 31, 2016 For the year ended December 31, 2017 For the year ended December 31, 2017 December 31, 2017 Goodwill balance Impairment Currency translation adjustment Goodwill balance Office & Facilities $ 224,683 $ (224,683 ) $ - $ - Industrial 13,067 - 86 13,153 Automotive 45,234 (45,561 ) 327 - CPO 14,922 (14,922 ) - - $ 297,906 $ (285,166 ) $ 413 $ 13,153
Summary of Intangible Assets of Company by Major Class	The following table summarizes the intangible assets of the Company by major class of intangible assets and the cost, accumulated amortization, net carrying amount, and weighted average life (in thousands): December 31, 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 lists and other intangibles $ 138,110 $ (72,192 ) $ 65,918 16 $ 137,452 $ (62,235 ) $ 75,217 16 Non-compete agreements 4,659 (4,260 ) 399 4 4,649 (4,260 ) 389 4 Trademarks 13,766 (6,642 ) 7,124 14 13,704 (5,620 ) 8,084 14 Total $ 156,535 $ (83,094 ) $ 73,441 $ 155,805 $ (72,115 ) $ 83,690
Summary of Amortization Expense Expected to be Incurred Over Next Five Years on Intangible Assets	The following table summarizes the amortization expense expected to be incurred over the next five years on intangible assets (in thousands): Year Amounts 2018 $ 8,083 2019 6,966 2020 6,962 2021 6,962 2022 6,909

Severance and Restructuring C34

Severance and Restructuring Charges (Tables)	12 Months Ended
	Dec. 31, 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 years ended December 31, For the years ended December 31, As of December 31, 2016 2015 2017 2016 2015 2017 2016 Fourth Quarter 2015 Action Workforce reduction $ (700 ) $ 11,863 $ 507 $ 8,954 $ 785 $ 917 $ 1,424 First quarter 2015 Actions Workforce reduction $ (510 ) $ 5,467 $ 94 $ 539 $ 3,660 $ 664 $ 758 Facility closure 254 1,245 - 686 813 - - Total $ (256 ) $ 6,712 $ 94 $ 1,225 $ 4,473 $ 664 $ 758

Accumulated Other Comprehensi35

Accumulated Other Comprehensive (Loss) Income (Tables)	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Change in Accumulated Other Comprehensive (Loss) Income (AOCI) by Component, Net of Tax	The change in Accumulated Other Comprehensive (Loss) Income (“AOCI”) by component, net of tax, for the year ended December 31, 2017 is as follows: (amounts in thousands) Foreign Currency Translation Cash Flow Hedges Minimum Pension Liability Total AOCI, balance as of December 31, 2016 $ (8,439 ) $ 172 $ (38,189 ) $ (46,456 ) Other comprehensive (loss) income before reclassifications 2,506 (622 ) (10,059 ) (8,175 ) Amounts reclassified from AOCI - 244 3,374 3,618 Net other comprehensive income (loss) 2,506 (378 ) (6,685 ) (4,557 ) AOCI, balance as of December 31, 2017 $ (5,933 ) $ (206 ) $ (44,874 ) $ (51,013 )
Amounts Reclassified Out of AOCI into Income Statement	The following table details the amounts reclassified out of AOCI into the income statement during the twelve-month period ending December 31, 2017 (in thousands): Amount Reclassified From AOCI For the Twelve Months Ended December 31, Affected Line Item In The Statement Details About AOCI Components 2017 Where Net Income is Presented Realized and unrealized gains (losses) on cash flow hedges Gain on interest rate swap, before tax $ 236 Interest expense, net Gain on foreign exchange hedges, before tax 92 Cost of goods sold Tax benefit (84 ) Tax provision $ 244 Net of tax Minimum pension plan liability Amortization of prior service cost and unrecognized loss $ 4,536 Warehousing, marketing and administrative expenses Tax benefit (1,162 ) Tax provision 3,374 Net of tax Total reclassifications for the period, net of tax $ 3,618

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 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): Years Ended December 31, 2017 2016 2015 Numerator: Net (loss) income $ (266,981 ) $ 63,852 $ (44,342 ) Denominator: Denominator for basic earnings per share - weighted average shares 36,729 36,580 37,457 Effect of dilutive securities: Employee stock options and restricted stock (1) - 338 - Denominator for diluted earnings per share - Adjusted weighted average shares and the effect of dilutive securities 36,729 36,918 37,457 Net (loss) income per share: Net (loss) income per share - basic $ (7.27 ) $ 1.75 $ (1.18 ) Net (loss) income per share - diluted (2) $ (7.27 ) $ 1.73 $ (1.18 ) (1) The effect of dilutive securities for employee stock options and restricted stock in the year ended December 31, 2017 was affected by the adoption of ASU 2016-09 at the beginning of 2017. 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 years ended December 31, 2016 and 2015 have not been revised. (2) As a result of the net loss in the years ended December 31, 2017 and 2015, the effect of potentially dilutive securities would have been anti-dilutive and have been omitted from the calculation of diluted earnings per share, consistent with GAAP.

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of Net Sales by Product Category	The following table shows net sales by product category for the years ended December 31, 2017, 2016 and 2015 (in thousands): Years Ended December 31 2017 2016 (1) 2015 (1) Janitorial, foodservice and breakroom supplies (JanSan) $ 1,324,051 $ 1,453,425 $ 1,475,379 Technology products 1,216,103 1,348,404 1,356,342 Traditional office products 745,719 830,856 841,654 Industrial supplies 589,857 562,485 588,578 Cut sheet paper 414,989 403,090 346,969 Automotive 324,060 316,546 279,966 Office furniture 268,484 299,180 321,295 Freight and other 154,064 155,036 152,863 Total net sales $ 5,037,327 $ 5,369,022 $ 5,363,046 (1) Certain prior period amounts have been reclassified to conform to the current presentation. Such changes include reclassification of specific products to different product categories and did not impact the Consolidated Statements of Operations.

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Components	Debt consisted of the following amounts (in millions): As of As of December 31, 2017 December 31, 2016 2017 Credit Agreement Term Loan $ 73.1 $ - Revolving Credit Facility 181.3 - FILO Facility 100.0 - 2013 Credit Agreement - 260.4 2013 Note Purchase Agreement 150.0 150.0 Receivables Securitization Program - 200.0 Capital Lease - 0.1 Transaction Costs (6.3 ) (1.5 ) Total $ 498.1 $ 609.0
Schedule of Debt Maturities	Debt maturities as of December 31, 2017, were as follows (in millions): Year Amount 2018 $ 6.1 2019 6.1 2020 6.1 2021 156.1 2022 330.0 Total $ 504.4

Leases, Contractual Obligatio39

Leases, Contractual Obligations and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments under Operating Leases	The Company has entered into non-cancelable long-term leases for certain property and equipment. Future minimum lease payments under operating leases in effect as of December 31, 2017, having initial or remaining non-cancelable lease terms in excess of one year are as follows (in thousands): Operating Year Leases 2018 $ 57,547 2019 56,069 2020 46,110 2021 32,664 2022 26,627 Thereafter 90,476 Total required lease payments $ 309,493

Pension Plans and Defined Con40

Pension Plans and Defined Contribution Plan (Tables)	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Schedule of Reconciliation of Changes in Projected Benefit Obligation	The following table sets forth the plans’ changes in the Projected Benefit Obligation for the years ended December 31, 2017 and 2016 (in thousands): 2017 2016 Benefit obligation at beginning of year $ 182,253 $ 211,389 Service cost—benefit earned during the period 1,285 1,269 Interest cost on projected benefit obligation 7,448 8,073 Actuarial (gain) loss 21,150 4,547 Benefits paid (6,917 ) (2,952 ) Settlements - (40,073 ) Plan change 1,838 - Benefit obligation at end of year $ 207,057 $ 182,253
Schedule of Change in Plan Asset	The following table sets forth the change in the plans’ assets for the years ended December 31, 2017 and 2016 (in thousands): 2017 2016 Fair value of plan assets at beginning of year $ 142,088 $ 162,977 Actual return on plan assets 18,555 12,136 Company contributions 10,000 10,000 Benefits paid (6,917 ) (2,952 ) Settlements - (40,073 ) Fair value of plan assets at end of year $ 163,726 $ 142,088
Schedule of Pension Plan Investment Allocations	The Company’s pension plan investment allocations, as a percentage of the fair value of total plan assets, as of December 31, 2017 and 2016, by asset category are as follows: Asset Category 2017 2016 Cash 0.7 % 0.6 % Equity securities 46.3 % 50.8 % Fixed income 34.6 % 27.4 % Real assets 4.9 % 4.8 % Hedge funds 9.9 % 11.9 % Master Limited Partnerships 3.6 % 4.5 % Total 100.0 % 100.0 %
Schedule of Fair Values of Pension Plan Assets	The fair values of the Company’s pension plan assets at December 31, 2017 and 2016 by asset category are as follows: Fair Value Measurements at December 31, 2017 (in thousands) Quoted Prices In Significant Significant Active Markets for Observable Unobservable Assets Identical Assets Inputs Inputs Measured at Asset Category Total (Level 1) (Level 2) (Level 3) Net Asset Value (a) Cash $ 1,158 $ 1,158 $ - $ - $ - Equity Securities U.S. Large Cap (b) 28,015 28,015 - - - International (c) 22,667 22,667 - - - Emerging Markets (d) 14,781 14,781 - - - U.S. Small Cap (e) 10,320 10,320 - - - Fixed Income U.S. Fixed Income (f) 54,214 5,976 48,238 - - U.S. Inflation Protected Bonds (g) 491 491 - - - High Yield Bonds (h) 1,029 1,029 - - - International Fixed Income (i) 1,013 1,013 - - - Real Assets Domestic Real Estate (j) 5,355 5,355 - - - Commodities (k) 2,665 2,665 - - - Hedge Funds Hedge Funds (l) 16,145 - - - 16,145 Master Limited Partnerships Master Limited Partnerships (m) 5,873 5,873 - - - Total $ 163,726 $ 99,343 $ 48,238 $ - $ 16,145 Fair Value Measurements at December 31, 2016 (in thousands) Quoted Prices In Significant Significant Active Markets for Observable Unobservable Assets Identical Assets Inputs Inputs Measured at Asset Category Total (Level 1) (Level 2) (Level 3) Net Asset Value (a) Cash $ 874 $ 874 $ - $ - $ - Equity Securities U.S. Large Cap (b) 27,779 27,779 - - - International (c) 21,960 21,960 - - - Emerging Markets (d) 12,504 12,504 - - - U.S. Small Cap (e) 9,974 9,974 - - - Fixed Income U.S. Fixed Income (f) 36,778 4,551 32,227 - - U.S. Inflation Protected Bonds (g) 403 403 - - - High Yield Bonds (h) 912 912 - - - International Fixed Income (i) 807 807 - - - Real Assets Domestic Real Estate (j) 4,204 4,204 - - - Commodities (k) 2,563 2,563 - - - Hedge Funds Hedge Funds (l) 16,962 - - - 16,962 Master Limited Partnerships Master Limited Partnerships (m) 6,368 6,368 - - - Total $ 142,088 $ 92,899 $ 32,227 $ - $ 16,962 (a) In accordance with the relevant accounting standards, certain investments that are measured at fair value using the net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) A daily valued mutual fund investment. The fund invests in publicly traded, large market capitalization companies domiciled predominantly in the U.S. (c) A daily valued mutual fund investment. This fund invests in common stocks of companies domiciled in developed market countries outside of the U.S. (d) A daily valued mutual fund investment. The fund invests in publicly traded companies domiciled in emerging market countries. (e) Daily mutual fund investments with different investment styles (one core, one value, one growth) that invest in publicly traded small market capitalization companies. The majority of holdings are domiciled in the U.S. though the funds may hold international stocks. (f) Principally consists of a separately managed fixed income portfolio utilized to match the duration of plan liabilities. This liability-driven investment portfolio is comprised of Treasury securities including STRIPS and zero coupon bonds, as well as high quality corporate bonds. Also includes a daily valued mutual fund that invests in publicly traded U.S. government, asset-backed, mortgage-backed and corporate fixed-income securities. 2016 classifications have been conformed to the 2017 presentation. (g) A daily valued mutual fund investment. The fund invests in publicly traded bonds backed by the full faith and credit of the federal government and whose principal is adjusted quarterly based on inflation. (h) A daily valued mutual fund investment. The fund invests in publicly traded, higher-quality (top-tier BB and B rated) corporate high yield bonds. (i) A daily valued mutual fund investment. The fund invests in publicly traded bonds of governments, agencies and companies domiciled in countries outside of the U.S. (j) A daily valued mutual fund investment. The fund invests in publicly traded REITs. This is an index mutual fund that tracks the Morgan Stanley REIT Index. The fund normally invests at least 98% of assets that are included in the Morgan Stanley REIT Index. (k) A daily valued mutual fund investment. This fund combines a commodities position, typically through swap agreements, with a portfolio of inflation indexed bonds and other fixed income securities. The commodities position is constructed to track the performance of the Bloomberg Commodity Index. (l) Separately managed funds of hedge funds. These funds seek attractive risk-adjusted returns through investments in a well-diversified group of managers that employ a variety of unique investment strategies. They target low volatility and low correlation to traditional asset classes. These funds may allocate their assets among a select group of non-traditional portfolio managers that invest or trade in a wide range of securities and other instruments. (m) A managed fund of master limited partnerships.
Schedule of Plan Funded Status	The following table sets forth the plans’ funded status as of December 31, 2017 and 2016 (in thousands): 2017 2016 Funded status of the plan $ (43,331 ) $ (40,165 ) Unrecognized prior service cost 4,125 2,574 Unrecognized net actuarial loss 66,392 58,957 Net amount recognized $ 27,186 $ 21,366
Schedule of Amounts Recognized in Consolidated Balance Sheets	The following table sets forth the amounts recognized in the consolidated balance sheets as of December 31, 2017 and 2016 (in thousands): 2017 2016 Accrued benefit liability $ (43,331 ) $ (40,165 ) Accumulated other comprehensive income 70,517 61,531 Net amount recognized $ 27,186 $ 21,366
Schedule of Components of Net Periodic Pension Cost	Net periodic pension cost for the years ended December 31, 2017, 2016 and 2015 for pension and supplemental benefit plans includes the following components (in thousands): Pension Benefits For the Years Ended December 31, 2017 2016 2015 Service cost - benefit earned during the period $ 1,285 $ 1,269 $ 1,495 Interest cost on projected benefit obligation 7,448 8,073 8,997 Expected return on plan assets (9,090 ) (9,730 ) (11,217 ) Amortization of prior service cost 288 295 296 Amortization of actuarial loss 4,248 5,134 5,862 Settlements - 12,510 - Net periodic pension cost $ 4,179 $ 17,551 $ 5,433
Schedule of Actuarial Assumptions for Discount Rates, Expected Long-Term Rates of Return on Plan Assets	The following tables summarize the Company’s actuarial assumptions for discount rates, expected long-term rates of return on plan assets: 2017 2016 2015 General pension plan assumptions Assumed discount rate N/A 4.18% 4.52% Equivalent single discount rate for benefit obligations 3.69% N/A N/A Equivalent single discount rate for interest cost 3.55% N/A N/A Expected long-term rate of return on plan assets 5.50% 6.30% 6.50% Union pension plan assumptions Assumed discount rate N/A 4.22% 4.55% Equivalent single discount rate for benefit obligations 3.71% N/A N/A Equivalent single discount rate for service cost 3.78% N/A N/A Equivalent single discount rate for interest cost 3.47% N/A N/A Expected long-term rate of return on plan assets 5.30% 6.20% 6.30%
Schedule of Estimated Future Benefit Payments	The estimated future benefit payments under the Company’s pension plans, excluding the impact of future lump sum offerings, are as follows (in thousands): Amounts 2018 $ 12,739 2019 11,798 2020 11,175 2021 10,145 2022 10,838 2023-2027 55,673

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Provision for Income Taxes	The provision for income taxes consisted of the following (in thousands): For the Years Ended December 31, 2017 2016 2015 Currently Payable Federal $ 3,794 $ 34,867 $ 67,702 State 1,718 5,255 8,387 Foreign 1,359 1,305 1,614 Total currently payable 6,871 41,427 77,703 Deferred, net Federal (8,709 ) (9,554 ) (20,929 ) State 150 (779 ) (1,778 ) Foreign (341 ) (291 ) (455 ) Total deferred, net (8,900 ) (10,624 ) (23,162 ) Provision for income taxes $ (2,029 ) $ 30,803 $ 54,541
Schedule of Effective Income Tax Rates Varied from Statutory Federal Income Tax Rate	The Company’s effective income tax rates for the years ended December 31, 2017, 2016 and 2015 varied from the statutory federal income tax rate as set forth in the following table (in thousands): Years Ended December 31, 2017 2016 2015 Amount % of Pre-tax Income Amount % of Pre-tax Income Amount % of Pre-tax Income Tax provision based on the federal statutory rate $ (94,153 ) 35.0 % $ 33,130 35.0 % $ 3,569 35.0 % State and local income taxes—net of federal income tax benefit 1,267 -0.5 % 2,639 2.8 % 374 3.6 % Impairment of goodwill 87,688 -32.6 % - - 47,468 465.5 % Capital loss valuation (allowance) reversal - - (4,265 ) -4.5 % 1,217 11.9 % Provisional transition tax 1,927 -0.7 % - - - - Remeasurement due to tax reform rate change 627 -0.2 % - - - - Tax effects of foreign dividend payments - - 1,756 1.8 % - - Research and Development tax credit (261 ) 0.1 % (1,237 ) -1.3 % - - Non-deductible and other 876 -0.3 % (1,220 ) -1.3 % 1,913 18.8 % Provision for income taxes $ (2,029 ) 0.8 % $ 30,803 32.5 % $ 54,541 534.8 %
Schedule of Deferred Tax Assets and Liabilities	The sources of these differences and the related tax effects were as follows (in thousands): As of December 31, 2017 2016 Assets Liabilities Assets Liabilities Accrued expenses $ 14,755 $ - $ 16,742 $ - Allowance for doubtful accounts 9,375 - 15,155 - Depreciation and amortization - 15,560 - 20,643 Intangibles arising from acquisitions - 5,807 - 22,600 Inventory reserves and adjustments - 12,268 - 17,900 Pension and post-retirement 8,536 - 11,700 - Share-based compensation 4,505 - 6,627 - Income tax credits and net operating losses 9,457 - 10,790 - Restructuring costs 795 - 1,288 - Other 725 - 921 - Total Deferred 48,148 33,635 63,223 61,143 Valuation Allowance (7,043 ) - (5,035 ) - Net Deferred $ 41,105 $ 33,635 $ 58,188 $ 61,143
Schedule of Unrecognized Tax Benefits	The following table shows the changes in gross unrecognized tax benefits, for the years ended December 31, 2017, 2016 and 2015 (in thousands): 2017 2016 2015 Beginning Balance, January 1 $ 3,830 $ 3,350 $ 3,205 Additions based on tax positions taken during a prior period 358 713 1 Reductions based on tax positions taken during a prior period (10 ) (32 ) (14 ) Additions based on tax positions taken during the current period 41 103 425 Reductions related to settlement of tax matters (973 ) (52 ) (46 ) Reductions related to lapses of applicable statutes of limitation (301 ) (252 ) (221 ) Ending Balance, December 31 $ 2,945 $ 3,830 $ 3,350

Other Assets and Liabilities (T

Other Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Other Assets And Liabilities [Abstract]
Schedule of Other Assets and Liabilities	Other assets and liabilities as of December 31, 2017 and 2016 were as follows (in thousands): As of December 31, 2017 2016 Other Current Assets: Investment in deferred compensation $ 784 $ 549 Short-term prepaid assets 25,290 23,951 Income tax prepayments 12,767 2,733 Other 4,203 4,867 Total other current assets $ 43,044 $ 32,100 Other Long-Term Assets: Investment in deferred compensation $ 3,674 $ 4,776 Long-term prepaid assets 25,573 34,307 Long-term deferred tax asset 8,662 3,423 Other 4,225 2,703 Total other long-term assets $ 42,134 $ 45,209 Other Long-Term Liabilities: Accrued pension obligation $ 43,331 $ 40,165 Deferred rent 25,019 22,561 Deferred directors compensation 3,652 4,786 Long-term swap liability 581 205 Long-term income tax liability 5,659 3,999 Long-term merger expenses 190 1,812 Long-term workers compensation liability 9,124 9,517 Other 1,666 1,602 Total other long-term liabilities $ 89,222 $ 84,647

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Schedule of Financial Instruments Measured at Fair Value	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 December 31, 2017 $ 29 $ - $ 29 $ - Liabilities - as of December 31, 2017 $ 638 $ - $ 638 $ - - as of December 31, 2016 $ 205 $ - $ 205 $ -

Selected Quarterly Financial 44

Selected Quarterly Financial Data-Unaudited (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Schedule of Selected Quarterly Financial Data	First Quarter Second Quarter Third Quarter Fourth Quarter Total (1) (dollars in thousands, except per share data) Year Ended December 31, 2017: Net sales $ 1,269,383 $ 1,260,656 $ 1,308,979 $ 1,198,309 $ 5,037,327 Gross profit 185,668 177,564 171,954 170,868 706,054 Net (loss) income (2) (188,593 ) 5,096 (81,938 ) (1,546 ) (266,981 ) Net (loss) income per share—basic $ (5.15 ) $ 0.14 $ (2.23 ) $ (0.04 ) $ (7.27 ) Net (loss) income per share—diluted (3) $ (5.15 ) $ 0.14 $ (2.23 ) $ (0.04 ) $ (7.27 ) Year Ended December 31, 2016: Net sales $ 1,352,296 $ 1,354,523 $ 1,407,504 $ 1,254,699 $ 5,369,022 Gross profit 200,082 195,823 198,854 165,102 759,861 Net income (loss) (4) 16,530 12,933 36,742 (2,353 ) 63,852 Net income (loss) per share—basic $ 0.45 $ 0.35 $ 1.00 $ (0.06 ) $ 1.75 Net income (loss) per share—diluted (3) $ 0.45 $ 0.35 $ 0.99 $ (0.06 ) $ 1.73 (1) As a result of changes in the number of common and common equivalent shares during the year, the sum of quarterly earnings per share will not necessarily equal earnings per share for the total year. (2) 2017 results were impacted by the following items, net of taxes: 2017 factors First Quarter Second Quarter Third Quarter Fourth Quarter Total (dollars in thousands) Impairment of goodwill $ 192,269 $ - $ 79,541 $ - $ 271,810 Litigation reserve 3,676 1,836 - - 5,512 Transformational expenses 1,833 3,359 3,690 3,208 12,090 Recovery of notes receivable - - (91 ) (91 ) (182 ) Tax reform adjustment - - - 2,545 2,545 (3) As a result of the net loss in the quarters ended March 31, 2017, September 30, 2017, and December 31, 2017 and December 31, 2016, the effect of potentially dilutive securities would have been anti-dilutive and have been omitted from the calculation of diluted earnings per share, consistent with GAAP. (4) 2016 results were impacted by the following items, net of taxes: 2016 factors First Quarter Second Quarter Third Quarter Fourth Quarter Total (dollars in thousands) Gain on sale of City of Industry facility $ - $ - $ (17,752 ) $ (1,651 ) $ (19,403 ) Settlement charge related to the defined benefit plan - 7,328 261 216 7,805 Litigation reserve - - - 2,492 2,492 Severance costs for operating leadership - - 776 - 776 State income tax reserve adjustment - - - 417 417 Restructuring charges 155 - (754 ) - (599 ) Tax impact of a dividend from a foreign subsidiary - - 1,666 - 1,666

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Detail) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017USD ($)Product	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)ProductLocationCustomer	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Net sales | $	$ 1,198,309	$ 1,308,979	$ 1,260,656	$ 1,269,383	$ 1,254,699	$ 1,407,504	$ 1,354,523	$ 1,352,296	$ 5,037,327	$ 5,369,022	$ 5,363,046
Number of items | Product	170,000								170,000
Number of distribution centers | Location									70
Number of reseller customer | Customer									29,000

Summary of Significant Accoun46

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017USD ($)Plans	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Summary Of Significant Accounting Policies [Line Items]
Accrued customer rebates included in Accrued liabilities			$ 49,200	$ 65,300
Prepaid customer rebates included in Other current assets and Other assets			$ 40,700	47,900
Number of share-based compensation plans | Plans			2
Outstanding checks			$ 35,600	34,300
Allowance for doubtful accounts			17,102	18,196
Receivables related to supplier allowances included Accounts receivable			$ 90,800	$ 86,900
Percentage inventory valued under LIFO			98.00%	98.30%
Higher inventory if FIFO applied entirely			$ 159,300	$ 147,900
Effect of LIFO inventory liquidation on income			1,700	800	$ 1,100
LIFO expense related to inflation increase in cost of sales			13,100	2,400	7,800
Increase in cost of sales due to LIFO accounting method			11,400	1,600	6,700
Capitalized software amortization			9,000	8,800	8,500
Goodwill			13,153	297,906
Intangible assets, net			73,400	83,700
Pension expense			4,200	5,100	$ 5,400
Pension settlement charge				$ 12,510
Tax cuts and jobs act of 2017 recognized provision amount			1,900
Accumulated deferred foreign income net of reduced foreign tax credits and tax liabilities			$ 31,500
Federal statutory income tax rate			35.00%	35.00%	35.00%
Tax cuts and jobs act of 2017 incomplete accounting change in tax rate, provisional income tax expense (benefit)			$ 700
Loss from foreign currency translation	[1]		2,506	$ 1,427	$ (9,075)
Incremental tax expense			$ 1,300
Mexican Subsidiary [Member]
Summary Of Significant Accounting Policies [Line Items]
Loss from foreign currency translation					$ (11,100)
Scenario, Forecast [Member]
Summary Of Significant Accounting Policies [Line Items]
Federal statutory income tax rate		21.00%
Interest Rate Swap [Member]
Summary Of Significant Accounting Policies [Line Items]
Maturity Date			Dec. 31, 2022
Percentage of variable rate debt fixed with issuance			28.00%
Derivative issuance amount			$ 100,000
Pension Plans [Member]
Summary Of Significant Accounting Policies [Line Items]
Pension expense				17,600
Pension settlement charge				$ 12,510
Minimum [Member] | Fixtures And Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life			2 years
Maximum [Member] | Fixtures And Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life			10 years
Maximum [Member] | Building [Member]
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life			40 years
Maximum [Member] | Capitalized Software [Member]
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life			10 years
[1]	Revised in 2015 for the impact of the changes in accounting principle related to inventory accounting.

Summary of Significant Accoun47

Summary of Significant Accounting Policies - Schedule of Net Capitalized Software Development Costs (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Capitalized software development costs	$ 101,081	$ 97,010
Accumulated amortization	(76,754)	(71,617)
Net capitalized software development costs	$ 24,327	$ 25,393

Changes in Accounting Principle

Changes in Accounting Principles - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Change In Accounting Principles [Line Items]
Increase decrease in the net income due to LIFO accounting method	$ 11.4	$ 1.6	$ 6.7
Change in Method of Accounting for Inventory Valuation [Member]
Change In Accounting Principles [Line Items]
Increase (decrease) in cost of goods sold due to LIFO accounting method			(4.2)
Increase decrease in the net income due to LIFO accounting method			$ 2.3
Increase decrease in the net income due to LIFO accounting method per diluted share			$ 0.06

Acquisitions & Dispositions - A

Acquisitions & Dispositions - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 31, 2015	Sep. 30, 2015	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Net sales			$ 1,198,309	$ 1,308,979	$ 1,260,656	$ 1,269,383	$ 1,254,699	$ 1,407,504	$ 1,354,523	$ 1,352,296	$ 5,037,327	$ 5,369,022	$ 5,363,046
Goodwill impairment											285,166
Impairment charge													155,603
Loss on disposition of business													1,461
Azerty de Mexico [Member]
Business Acquisition [Line Items]
Percentage of stock-sale of subsidiary		100.00%
Combination of cash and Seller's note		$ 8,700
Goodwill impairment		3,300
Cumulative foreign currency translation adjustment, of the disposal group		10,100
Pre-tax impairment loss of the disposal group		10,100
Loss on disposition of business		1,500
Pre-tax income (loss) from subsidiary													$ 5,200
Azerty de Mexico [Member] | Warehousing, Marketing and Administrative Expenses [Member]
Business Acquisition [Line Items]
Impairment charge		10,100
Additional cost incurred during transaction		$ 3,600
Nestor Sales LLC [Member]
Business Acquisition [Line Items]
Stock acquisition, percentage acquired	100.00%
Business acquisition cash paid	$ 41,800
Net sales											$ 69,000	$ 64,900

Acquisitions & Dispositions - P

Acquisitions & Dispositions - Purchase Price Allocation (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 13,153	$ 297,906
Nestor Sales LLC [Member]
Business Acquisition [Line Items]
Purchase price, net of cash acquired	39,983
Accounts receivable	(9,230)
Inventories	(12,067)
Other current assets	(339)
Property, plant and equipment, net	(1,251)
Other assets	(752)
Intangible assets	(16,930)
Total assets acquired	(40,569)
Accounts payable	4,992
Accrued liabilities	1,943
Deferred income taxes	3,287
Other long-term liabilities	76
Total liabilities assumed	10,298
Goodwill	$ 9,712

Acquisitions & Dispositions - S

Acquisitions & Dispositions - Summary of Purchased Identifiable Intangible Assets (Detail) - Nestor Sales LLC [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Acquired Finite Lived Intangible Assets [Line Items]
Finite lived intangible assets	$ 16,930
Customer Lists [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Finite lived intangible assets	$ 15,570
Finite lived intangible assets estimated life	13 years
Trademarks [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Finite lived intangible assets	$ 1,360
Trademarks [Member] | Minimum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Finite lived intangible assets estimated life	2 years 6 months
Trademarks [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Finite lived intangible assets estimated life	15 years

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017USD ($)$ / sharesPlansshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of share-based compensation plans | Plans	2
Intrinsic Value of Options, Exercised | $	$ 0	$ 535,000	$ 902,000
Intrinsic Value of Options, Outstanding | $	0		1,253,000
Intrinsic Value of Options, Exercisable | $	$ 0		$ 1,253,000
Closing stock price per share | $ / shares	$ 9.27	$ 20.90	$ 32.51
Proceeds from options exercised | $	$ 0	$ 2,097,000	$ 1,939,000
Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Payout based on economic profit performance against target economic profit goals	0.00%	0.00%	0.00%
Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Payout based on economic profit performance against target economic profit goals	200.00%	200.00%	200.00%
Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation cost | $	$ 0
Stock options granted | shares	0	0
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and restricted stock units granted | shares	351,762	554,491	462,697
Restricted Stock Units (RSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation cost | $	$ 8,600,000
Restricted stock and restricted stock units granted | shares	271,445	276,110	162,092
Vesting year	2,020	2,019	2,018
Share-based compensation, weighed -average period for recognition	1 year 6 months
Non Employee Directors [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Compensation expense, directors fees | $	$ 0	$ 100,000	$ 100,000
Accumulated number of stock units outstanding | shares	36,379	40,189	41,051
Restricted stock and restricted stock units granted | shares	150,361	55,120	30,778
Employees [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and restricted stock units granted | shares	57,641	383,196	333,268
Executive Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and restricted stock units granted | shares	415,205	392,285	260,743
Terms of granting restricted stock and restricted stock units	the officer is still employed as of the anniversary date of the grant and the Company’s cumulative diluted adjusted earnings per share for the four calendar quarters immediately preceding the vesting date exceed the minimum as defined in the officers’ restricted stock agreement.
Executive Officer [Member] | Restricted Stock [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period, in years	3 years

Share-Based Compensation - Sche

Share-Based Compensation - Schedule of Share-Based Compensation Expense (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Pre-tax expense	$ 7,295	$ 10,202	$ 7,895
Tax effect	(2,838)	(3,846)	(3,000)
After tax expense	$ 4,457	$ 6,356	$ 4,895
Denominator for basic shares—Weighted average shares	36,729	36,580	37,457
Denominator for diluted shares—Adjusted weighted average shares and the effect of dilutive securities	36,729	36,918	37,457
Net expense per share—basic	$ 0.12	$ 0.17	$ 0.13
Net expense per share—diluted	$ 0.12	$ 0.17	$ 0.13

Share-Based Compensation - Sc54

Share-Based Compensation - Schedule of Intrinsic Value of Options Outstanding, Exercisable and Exercised (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Intrinsic Value of Options, Outstanding	$ 0		$ 1,253,000
Intrinsic Value of Options, Exercisable	0		1,253,000
Intrinsic Value of Options, Exercised	$ 0	$ 535,000	$ 902,000

Share-Based Compensation - Sc55

Share-Based Compensation - Schedule of Intrinsic Value of Restricted Shares Outstanding and Vested (Detail) - Restricted Stock [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Intrinsic Value of Restricted Shares, Outstanding	$ 12,165	$ 29,056	$ 34,981
Intrinsic Value of Restricted Shares, Vested	$ 4,439	$ 4,705	$ 8,159

Share-Based Compensation - Sc56

Share-Based Compensation - Schedule of Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Options outstanding - Beginning Balance, Shares	229,533	448,687	727,378
Exercised, Shares		(82,228)	(77,918)
Cancelled, Shares		(35,988)	(200,773)
Expired, Shares	(74,807)	(100,938)
Options outstanding - Ending Balance, Shares	154,726	229,533	448,687
Number of options exercisable, Shares	154,726	229,533	195,402
Options outstanding - Beginning Balance, Weighted Average Exercise Price	$ 36.42	$ 33.31	$ 33.81
Exercised, Weighted Average Exercise Price		24.94	24.11
Cancelled, Weighted Average Exercise Price		38.69	38.71
Expired, Weighted Average Exercise Price	31.14	31.13
Options outstanding - Ending Balance, Weighted Average Exercise Price	38.97	36.42	33.31
Number of options exercisable, Weighted Average Exercise Price	$ 38.97	$ 36.42	$ 26.11

Share-Based Compensation -Sched

Share-Based Compensation -Schedule of Proceeds Related to Option Exercises and Related Tax Benefits (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Proceeds from options exercised	$ 0	$ 2,097,000	$ 1,939,000
Tax Benefit		$ 199,000	$ 340,000

Share-Based Compensation - Sc58

Share-Based Compensation - Schedule of Outstanding and Exercisable Options Granted (Detail)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Outstanding	154,726
Exercisable	154,726
35.01 - 40.00 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Lower exercise price | $ / shares	$ 35.01
Upper exercise price | $ / shares	$ 40
Outstanding	149,188
Remaining Contractual Life (Years)	4 years 4 months 24 days
Exercisable	149,188
45.01 - 50.00 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Lower exercise price | $ / shares	$ 45.01
Upper exercise price | $ / shares	$ 50
Outstanding	5,538
Remaining Contractual Life (Years)	6 years
Exercisable	5,538

Share-Based Compensation - Sc59

Share-Based Compensation - Schedule of Restricted Stock and RSU Grants and Changes (Detail) - Restricted Stock and RSUs [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning Balance, Shares outstanding	1,390,242	1,076,000	1,089,374
Granted, Shares	623,207	830,601	624,789
Vested, Shares	(307,517)	(196,394)	(212,537)
Cancelled, Shares	(393,665)	(319,965)	(425,626)
Ending Balance, Shares outstanding	1,312,267	1,390,242	1,076,000
Shares outstanding - Weighted Average Grant Date Fair Value	$ 28.88	$ 36.13	$ 31.23
Granted, Weighted Average Grant Date Fair Value	13.29	24.34	36.79
Vested, Weighted Average Grant Date Fair Value	30.67	37.32	33.94
Cancelled, Weighted Average Grant Date Fair Value	25.07	36.31	34.58
Shares outstanding - Weighted Average Grant Date Fair Value	$ 22.03	$ 28.88	$ 36.13

Goodwill and Intangible Asset60

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill impairment charge	$ 285,166,000
Goodwill	13,153,000	$ 297,906,000
Intangible assets, net	73,400,000	83,700,000
Acquisition related costs	0	0
Amortization of intangible assets	$ 10,805,000	$ 12,238,000	$ 15,143,000

Goodwill and Intangible Asset61

Goodwill and Intangible Assets - Schedule of Carrying Amount of Goodwill by Reporting Unit and Impairment Recognized (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Goodwill [Line Items]
Goodwill, balance as of December 31, 2016	$ 297,906
Impairment	(285,166)
Currency translation adjustment	413
Goodwill, balance as of December 31, 2017	13,153
Office & Facilities [Member]
Goodwill [Line Items]
Goodwill, balance as of December 31, 2016	224,683
Impairment	(224,683)
Industrial [Member]
Goodwill [Line Items]
Goodwill, balance as of December 31, 2016	13,067
Currency translation adjustment	86
Goodwill, balance as of December 31, 2017	13,153
Automotive [Member]
Goodwill [Line Items]
Goodwill, balance as of December 31, 2016	45,234
Impairment	(45,561)
Currency translation adjustment	327
CPO [Member]
Goodwill [Line Items]
Goodwill, balance as of December 31, 2016	14,922
Impairment	$ (14,922)

Goodwill and Intangible Asset62

Goodwill and Intangible Assets - Summary of Intangible Assets of Company by Major Class (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Intangible Assets [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount	$ 156,535	$ 155,805
Intangible assets subject to amortization, Accumulated Amortization	(83,094)	(72,115)
Intangible assets subject to amortization, Net Carrying Amount	73,441	83,690
Customer lists and other intangibles [Member]
Schedule Of Intangible Assets [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount	138,110	137,452
Intangible assets subject to amortization, Accumulated Amortization	(72,192)	(62,235)
Intangible assets subject to amortization, Net Carrying Amount	$ 65,918	$ 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	$ 4,659	$ 4,649
Intangible assets subject to amortization, Accumulated Amortization	(4,260)	(4,260)
Intangible assets subject to amortization, Net Carrying Amount	$ 399	$ 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	$ 13,766	$ 13,704
Intangible assets subject to amortization, Accumulated Amortization	(6,642)	(5,620)
Intangible assets subject to amortization, Net Carrying Amount	$ 7,124	$ 8,084
Intangible assets subject to amortization, Weighted Average Useful Life (years)	14 years	14 years

Goodwill and Intangible Asset63

Goodwill and Intangible Assets - Summary of Amortization Expense Expected to be Incurred Over Next Five Years on Intangible Assets (Detail) $ in Thousands	Dec. 31, 2017USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2,018	$ 8,083
2,019	6,966
2,020	6,962
2,021	6,962
2,022	$ 6,909

Severance and Restructuring C64

Severance and Restructuring Charges - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)item
Restructuring Cost And Reserve [Line Items]
Number of restructuring actions commenced | item			2
Restructuring plan, completion year	2,020
Restructuring plan, commencement year	2,018
Minimum [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring plan, anticipated cost	$ 30,000,000
Estimated non-cash charge	42,000,000
Minimum [Member] | Facility Consolidations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring plan, anticipated cost	23,000,000
Minimum [Member] | Workforce Reductions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring plan, anticipated cost	7,000,000
Maximum [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring plan, anticipated cost	40,000,000
Estimated non-cash charge	48,000,000
Maximum [Member] | Facility Consolidations [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring plan, anticipated cost	28,000,000
Maximum [Member] | Workforce Reductions [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring plan, anticipated cost	12,000,000
Warehousing, Marketing and Administrative Expenses [Member]
Restructuring Cost And Reserve [Line Items]
Expenses associated with restructuring actions	$ 0	$ (256,000)	$ 6,712,000

Severance and Restructuring C65

Severance and Restructuring Charges - Schedule of Expenses, Cash Flows, and Accrued Liabilities Associated with Restructuring Actions (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost And Reserve [Line Items]
Cash flow associated with restructuring actions	$ 94,000	$ 1,225,000	$ 4,473,000
Accrued Liabilities associated with restructuring actions	664,000	758,000
Warehousing, Marketing and Administrative Expenses [Member]
Restructuring Cost And Reserve [Line Items]
(Benefit) Expense associated with restructuring actions	0	(256,000)	6,712,000
First Quarter 2015 Actions Workforce Reduction [Member]
Restructuring Cost And Reserve [Line Items]
Cash flow associated with restructuring actions	94,000	539,000	3,660,000
Accrued Liabilities associated with restructuring actions	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)	5,467,000
First Quarter 2015 Actions Facility Closure [Member]
Restructuring Cost And Reserve [Line Items]
Cash flow associated with restructuring actions		686,000	813,000
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	1,245,000
Fourth Quarter 2015 Action Workforce Reduction [Member]
Restructuring Cost And Reserve [Line Items]
Cash flow associated with restructuring actions	507,000	8,954,000	785,000
Accrued Liabilities associated with restructuring actions	$ 917,000	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)	$ 11,863,000

Accumulated Other Comprehensi66

Accumulated Other Comprehensive (Loss) Income - Change in Accumulated Other Comprehensive (Loss) Income (AOCI) by Component, Net of Tax (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income Loss [Line Items]
AOCI, balance as of December 31, 2016	$ 781,106
Other comprehensive (loss) income before reclassifications	(8,175)
Amounts reclassified from AOCI	3,618
Net other comprehensive income (loss)	(4,557)	$ 11,135	$ 5,200
AOCI, balance as of December 31, 2017	494,914	781,106
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
AOCI, balance as of December 31, 2016	(8,439)
Other comprehensive (loss) income before reclassifications	2,506
Net other comprehensive income (loss)	2,506
AOCI, balance as of December 31, 2017	(5,933)	(8,439)
Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
AOCI, balance as of December 31, 2016	172
Other comprehensive (loss) income before reclassifications	(622)
Amounts reclassified from AOCI	244
Net other comprehensive income (loss)	(378)
AOCI, balance as of December 31, 2017	(206)	172
Minimum Pension Liability [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
AOCI, balance as of December 31, 2016	(38,189)
Other comprehensive (loss) income before reclassifications	(10,059)
Amounts reclassified from AOCI	3,374
Net other comprehensive income (loss)	(6,685)
AOCI, balance as of December 31, 2017	(44,874)	(38,189)
AOCI, Total [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
AOCI, balance as of December 31, 2016	(46,456)
AOCI, balance as of December 31, 2017	$ (51,013)	$ (46,456)

Accumulated Other Comprehensi67

Accumulated Other Comprehensive (Loss) Income - Amounts Reclassified Out of AOCI into Income Statement (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of goods sold									$ 4,331,273		$ 4,609,161		$ 4,526,551
Warehousing, marketing and administrative expenses									664,280		629,825		675,913
Defined benefit plan settlement loss											12,510
Tax provision									2,029		(30,803)		(54,541)
Net (loss) income	$ (1,546)	$ (81,938)	$ 5,096	$ (188,593)	$ (2,353)	$ 36,742	$ 12,933	$ 16,530	(266,981)	[1]	$ 63,852	[1]	$ (44,342)	[1]
Amount Reclassified From AOCI [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net (loss) income									3,618
Amount Reclassified From AOCI [Member] | Cash Flow Hedges [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of goods sold									92
Tax provision									(84)
Net (loss) income									244
Amount Reclassified From AOCI [Member] | Minimum Pension Plan Liability [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Warehousing, marketing and administrative expenses									4,536
Tax provision									(1,162)
Net (loss) income									3,374
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									$ 236
[1]	Revised in 2015 for the impact of the changes in accounting principle related to inventory accounting.

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Line Items]
Additional authorized repurchase amount		$ 68,200
Number of shares repurchased		0	241,270	1,822,227
Repurchase of common stock, value	[1]		$ 6,839	$ 67,446
Treasury stock reissued, shares		140,156	468,142	362,874
Stock Option [Member]
Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		200,000	200,000	300,000
Common Stock [Member]
Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		200,000		400,000
[1]	Revised in 2015 for the impact of the changes in accounting principle related to inventory accounting.

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								12 Months Ended
		Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Earnings Per Share [Abstract]
Net (loss) income		$ (1,546)	$ (81,938)	$ 5,096	$ (188,593)	$ (2,353)	$ 36,742	$ 12,933	$ 16,530	$ (266,981)	[1]	$ 63,852	[1]	$ (44,342)	[1]
Denominator for basic earnings per share - weighted average shares										36,729		36,580		37,457
Effect of dilutive securities: Employee stock options and restricted stock	[2]											338
Denominator for diluted earnings per share - Adjusted weighted average shares and the effect of dilutive securities										36,729		36,918		37,457
Net (loss) income per share - basic		$ (0.04)	$ (2.23)	$ 0.14	$ (5.15)	$ (0.06)	$ 1	$ 0.35	$ 0.45	$ (7.27)		$ 1.75		$ (1.18)
Net (loss) income per share - diluted		$ (0.04)	$ (2.23)	$ 0.14	$ (5.15)	$ (0.06)	$ 0.99	$ 0.35	$ 0.45	$ (7.27)	[3]	$ 1.73	[3]	$ (1.18)	[3]
[1]	Revised in 2015 for the impact of the changes in accounting principle related to inventory accounting.
[2]	The effect of dilutive securities for employee stock options and restricted stock in the year ended December 31, 2017 was affected by the adoption of ASU 2016-09 at the beginning of 2017. 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 years ended December 31, 2016 and 2015 have not been revised.
[3]	As a result of the net loss in the years ended December 31, 2017 and 2015, the effect of potentially dilutive securities would have been anti-dilutive and have been omitted from the calculation of diluted earnings per share, consistent with GAAP.

Segment Information - Additiona

Segment Information - Additional Information (Detail) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)ProductCustomerSegmentSupplier	Dec. 31, 2016USD ($)ProductCustomerSupplier	Dec. 31, 2015USD ($)ProductCustomerSupplier
Segment Reporting Information [Line Items]
Net sales	$ 1,198,309	$ 1,308,979	$ 1,260,656	$ 1,269,383	$ 1,254,699	$ 1,407,504	$ 1,354,523	$ 1,352,296	$ 5,037,327	$ 5,369,022	$ 5,363,046
Number of Operating Segments | Segment									4
Number of supplier accounted for more than specified purchases | Supplier									0	0	0
Number of single customer accounted for more than specified sales | Customer									0	0	0
Number of single customer accounted for more than consolidated accounts receivable | Customer									0	0
Number of individual product represented for more than specified sales | Product									0	0	0
Equity Method Investee [Member]
Segment Reporting Information [Line Items]
Purchases from buying group through equity ownership									$ 14,200	$ 18,100
Payables to buying group through equity ownership	100				700				$ 100	$ 700
Supplier Concentration Risk [Member] | Cost of Goods, Total [Member] | Hewlett Packard [Member]
Segment Reporting Information [Line Items]
Percentage of consolidated net sales									19.00%	20.00%	14.00%
Customer Concentration Risk [Member] | Sales Revenue, Services, Net [Member] | WB Mason [Member]
Segment Reporting Information [Line Items]
Percentage of consolidated net sales									12.00%	11.00%	12.00%
MEXICO [Member]
Segment Reporting Information [Line Items]
Net sales									$ 82,700	$ 69,400	$ 121,900
Long-lived assets	$ 13,900				$ 30,900				$ 13,900	$ 30,900

Segment Information - Schedule

Segment Information - Schedule of Net Sales by Product Category (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Net sales	$ 1,198,309	$ 1,308,979	$ 1,260,656	$ 1,269,383	$ 1,254,699	$ 1,407,504	$ 1,354,523	$ 1,352,296	$ 5,037,327	$ 5,369,022	$ 5,363,046
Janitorial, foodservice and breakroom supplies (JanSan) [Member]
Segment Reporting Information [Line Items]
Net sales									1,324,051	1,453,425	1,475,379
Technology products [Member]
Segment Reporting Information [Line Items]
Net sales									1,216,103	1,348,404	1,356,342
Traditional office products [Member]
Segment Reporting Information [Line Items]
Net sales									745,719	830,856	841,654
Industrial supplies [Member]
Segment Reporting Information [Line Items]
Net sales									589,857	562,485	588,578
Cut sheet paper [Member]
Segment Reporting Information [Line Items]
Net sales									414,989	403,090	346,969
Automotive [Member]
Segment Reporting Information [Line Items]
Net sales									324,060	316,546	279,966
Office furniture [Member]
Segment Reporting Information [Line Items]
Net sales									268,484	299,180	321,295
Freight and other [Member]
Segment Reporting Information [Line Items]
Net sales									$ 154,064	$ 155,036	$ 152,863

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	Feb. 22, 2017	Dec. 31, 2017
Debt Instrument [Line Items]
Effective interest rate		3.50%
Percentage of outstanding debt priced		50.40%
2017 Credit Agreement [Member]
Debt Instrument [Line Items]
Credit agreement commencement date	Feb. 22, 2017
Credit agreement period	5 years
Line of credit facility, collateral amount	$ 165,000,000
Line of credit facility, interest rate description		Borrowings under the 2017 Credit Agreement bear interest at LIBOR for specified interest periods, at the Alternate Base Rate (as defined in the 2017 Credit Agreement) or, in the case of swingline loans only, at the REVLIBOR30 Rate (as defined in the 2017 Credit Agreement) plus, in each case, a margin determined based on the type of the borrowing and the Company’s average quarterly revolving availability, ranging from 0.25% to 2.50%. 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 fees based on the applicable margin rate for revolving LIBOR-based Loans, plus 0.125%. Interest on the Notes is payable semi-annually at a rate per annum equal to 3.75%. Applicable deferred financing fees associated with the transaction will be amortized over the life of the 2017 Credit Agreement.
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
Fee on unutilized portion of commitments	0.25%
Credit facility termination date	Feb. 22, 2022
2017 Credit Agreement [Member] | First In Last Out Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 100,000,000
Fee on unutilized portion of commitments	0.25%
Credit facility termination date	Feb. 22, 2022
2017 Credit Agreement [Member] | Term Loan Facility [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date	Feb. 22, 2022
Maximum borrowing capacity	$ 77,600,000
Debt instrument, periodic payment	$ 506,000
Debt instrument, frequency of periodic payment		monthly
2017 Credit Agreement [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt-to-EBITDA ratio	3.50%
Letters of credit issued amount	$ 50,000,000
2017 Credit Agreement [Member] | Maximum [Member] | Revolving Credit Facility [Member] | REVLIBOR30 Rate [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates	2.50%
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] | REVLIBOR30 Rate [Member]
Debt Instrument [Line Items]
Line of credit facility loan rates	0.25%
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
2013 Note Purchase Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date	Jan. 15, 2021

Debt - Schedule of Long-Term De

Debt - Schedule of Long-Term Debt Components (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Capital Lease		$ 0.1
Transaction Costs	$ (6.3)	(1.5)
Total	498.1	609
2017 Credit Agreement [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Credit Agreement	73.1
2017 Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit Agreement	181.3
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

Debt - Schedule of Debt Maturit

Debt - Schedule of Debt Maturities (Detail) $ in Millions	Dec. 31, 2017USD ($)
Debt Disclosure [Abstract]
2,018	$ 6.1
2,019	6.1
2,020	6.1
2,021	156.1
2,022	330
Total	$ 504.4

Leases, Contractual Obligatio75

Leases, Contractual Obligations and Contingencies - Schedule of Future Minimum Lease Payments under Operating Leases (Detail) $ in Thousands	Dec. 31, 2017USD ($)
Leases [Abstract]
2,018	$ 57,547
2,019	56,069
2,020	46,110
2,021	32,664
2,022	26,627
Thereafter	90,476
Total required lease payments	$ 309,493

Leases, Contractual Obligatio76

Leases, Contractual Obligations and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Sale Leaseback Transaction [Line Items]
Operating lease expense		$ 54.1	$ 51	$ 48.4
Facility in City of Industry [Member] | CA
Sale Leaseback Transaction [Line Items]
Sale and leaseback agreement date		September 2,016
Purchase price for sale of facility	$ 31.7
Subsequent leaseback period	2 years
Classification of lease		operating lease
Sale and leaseback, deferred gain amortized into income over lease term	$ 2.8
Warehousing, Marketing and Administrative Expenses [Member] | Facility in City of Industry [Member] | CA
Sale Leaseback Transaction [Line Items]
Sale and leaseback, recorded gain	$ 20.5
Other Current Liabilities [Member] | Facility in City of Industry [Member] | CA
Sale Leaseback Transaction [Line Items]
Sale and leaseback, deferred gain		$ 1

Pension Plans and Defined Con77

Pension Plans and Defined Contribution Plan - Additional Information (Detail) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2017USD ($)Participant	Dec. 31, 2017USD ($)Participant	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Defined Benefit Plan Disclosure [Line Items]
Expense associated with company contributions		$ 7,400	$ 7,100	$ 5,900
Essendant Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Cash contribution to pension plan during the period	$ 10,000
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Active associates in the pension plan | Participant	2,200	2,200
Estimated net actuarial loss that will be amortized from accumulated other comprehensive loss	$ 5,200	$ 5,200
Estimated prior service cost that will be amortized from accumulated other comprehensive loss	$ 400	400
Cash contribution to pension plan during the period		$ 10,000	$ 10,000
Pension Plans [Member] | General Plan Assets [Member] | Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocations for plan assets	45.00%	45.00%
Pension Plans [Member] | General Plan Assets [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocations for plan assets	36.00%	36.00%
Pension Plans [Member] | General Plan Assets [Member] | Domestic Real Estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocations for plan assets	9.00%	9.00%
Pension Plans [Member] | General Plan Assets [Member] | Hedge Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocations for plan assets	10.00%	10.00%
Pension Plans [Member] | Union Plan Assets [Member] | Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocations for plan assets	17.00%	17.00%
Pension Plans [Member] | Union Plan Assets [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocations for plan assets	64.00%	64.00%
Pension Plans [Member] | Union Plan Assets [Member] | Domestic Real Estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocations for plan assets	9.00%	9.00%
Pension Plans [Member] | Union Plan Assets [Member] | Hedge Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocations for plan assets	10.00%	10.00%

Pension Plans and Defined Con78

Pension Plans and Defined Contribution Plan - Schedule of Reconciliation of Changes in Projected Benefit Obligation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Compensation And Retirement Disclosure [Abstract]
Benefit obligation at beginning of year	$ 182,253	$ 211,389
Service cost—benefit earned during the period	1,285	1,269
Interest cost on projected benefit obligation	7,448	8,073
Actuarial (gain) loss	21,150	4,547
Benefits paid	(6,917)	(2,952)
Settlements		(40,073)
Plan change	1,838
Benefit obligation at end of year	$ 207,057	$ 182,253

Pension Plans and Defined Con79

Pension Plans and Defined Contribution Plan - Schedule of Change in Plan Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at beginning of year	$ 142,088
Fair value of plan assets at end of year	163,726	$ 142,088
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at beginning of year	142,088	162,977
Actual return on plan assets	18,555	12,136
Company contributions	10,000	10,000
Benefits paid	(6,917)	(2,952)
Settlements		(40,073)
Fair value of plan assets at end of year	$ 163,726	$ 142,088

Pension Plans and Defined Con80

Pension Plans and Defined Contribution Plan - Schedule of Pension Plan Investment Allocations (Detail) - Pension Plans [Member]	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, asset allocations	100.00%	100.00%
Cash [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, asset allocations	0.70%	0.60%
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, asset allocations	46.30%	50.80%
Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, asset allocations	34.60%	27.40%
Real Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, asset allocations	4.90%	4.80%
Hedge Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, asset allocations	9.90%	11.90%
Master Limited Partnerships [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, asset allocations	3.60%	4.50%

Pension Plans and Defined Con81

Pension Plans and Defined Contribution Plan - Schedule of Fair Values of Pension Plan Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 163,726	$ 142,088
Cash [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,158	874
Domestic Real Estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	5,355	4,204
Commodities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,665	2,563
Hedge Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	16,145	16,962
Master Limited Partnerships [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	5,873	6,368
Equity Securities [Member] | U.S. Large Cap [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	28,015	27,779
Equity Securities [Member] | International [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	22,667	21,960
Equity Securities [Member] | Emerging Markets [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	14,781	12,504
Equity Securities [Member] | U.S. Small Cap [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	10,320	9,974
Fixed Income [Member] | U.S. Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	54,214	36,778
Fixed Income [Member] | U.S. Inflation Protected Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	491	403
Fixed Income [Member] | High Yield Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,029	912
Fixed Income [Member] | International Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,013	807
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	99,343	92,899
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Cash [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,158	874
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Domestic Real Estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	5,355	4,204
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Commodities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,665	2,563
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Master Limited Partnerships [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	5,873	6,368
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Equity Securities [Member] | U.S. Large Cap [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	28,015	27,779
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Equity Securities [Member] | International [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	22,667	21,960
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Equity Securities [Member] | Emerging Markets [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	14,781	12,504
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Equity Securities [Member] | U.S. Small Cap [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	10,320	9,974
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Fixed Income [Member] | U.S. Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	5,976	4,551
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Fixed Income [Member] | U.S. Inflation Protected Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	491	403
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Fixed Income [Member] | High Yield Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,029	912
Quoted Prices in Active Markets for Identical Assets or Liabilities Level 1 [Member] | Fixed Income [Member] | International Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,013	807
Significant Other Observable Inputs Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	48,238	32,227
Significant Other Observable Inputs Level 2 [Member] | Fixed Income [Member] | U.S. Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	48,238	32,227
Assets Measured at Net Asset Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	16,145	16,962
Assets Measured at Net Asset Value [Member] | Hedge Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 16,145	$ 16,962

Pension Plans and Defined Con82

Pension Plans and Defined Contribution Plan - Schedule of Fair Values of Pension Plan Assets (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Compensation And Retirement Disclosure [Abstract]
Minimum investment for funding in assets	98.00%	98.00%

Pension Plans and Defined Con83

Pension Plans and Defined Contribution Plan - Schedule of Plan Funded Status (Detail) - Pension Plans [Member] - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Funded status of the plan	$ (43,331)	$ (40,165)
Unrecognized prior service cost	4,125	2,574
Unrecognized net actuarial loss	66,392	58,957
Net amount recognized	$ 27,186	$ 21,366

Pension Plans and Defined Con84

Pension Plans and Defined Contribution Plan - Schedule of Amounts Recognized in Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Accrued benefit liability	$ (43,331)	$ (40,165)
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued benefit liability	(43,331)	(40,165)
Accumulated other comprehensive income	70,517	61,531
Net amount recognized	$ 27,186	$ 21,366

Pension Plans and Defined Con85

Pension Plans and Defined Contribution Plan - Schedule of Components of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefit earned during the period	$ 1,285	$ 1,269
Interest cost on projected benefit obligation	7,448	8,073
Defined benefit plan settlement loss		12,510
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefit earned during the period	1,285	1,269	$ 1,495
Interest cost on projected benefit obligation	7,448	8,073	8,997
Expected return on plan assets	(9,090)	(9,730)	(11,217)
Amortization of prior service cost	288	295	296
Amortization of actuarial loss	4,248	5,134	5,862
Defined benefit plan settlement loss		12,510
Net periodic pension cost	$ 4,179	$ 17,551	$ 5,433

Pension Plans and Defined Con86

Pension Plans and Defined Contribution Plan - Schedule of Actuarial Assumptions for Discount Rates, Expected Long-Term Rates of Return on Plan Assets (Detail) - Pension Plans [Member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
General Plan Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumed discount rate		4.18%	4.52%
Equivalent single discount rate for benefit obligations	3.69%
Equivalent single discount rate for interest cost	3.55%
Expected long-term rate of return on plan assets	5.50%	6.30%	6.50%
Union Plan Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumed discount rate		4.22%	4.55%
Equivalent single discount rate for benefit obligations	3.71%
Equivalent single discount rate for interest cost	3.47%
Expected long-term rate of return on plan assets	5.30%	6.20%	6.30%
Equivalent single discount rate for service cost	3.78%

Pension Plans and Defined Con87

Pension Plans and Defined Contribution Plan - Schedule of Estimated Future Benefit Payments (Detail) - Pension Plans [Member] $ in Thousands	Dec. 31, 2017USD ($)
Defined Benefit Plan Disclosure [Line Items]
2,018	$ 12,739
2,019	11,798
2,020	11,175
2,021	10,145
2,022	10,838
2023-2027	$ 55,673

Preferred Stock - Additional In

Preferred Stock - Additional Information (Detail) - shares	Dec. 31, 2017	Dec. 31, 2016
Equity [Abstract]
Preferred stock, shares authorized	15,000,000
Preferred stock outstanding	0	0

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Line Items]
U.S. statutory corporate tax rate		35.00%	35.00%	35.00%
Tax cuts and jobs act of 2017 incomplete accounting provisional income tax expense		$ 2,600,000
Net operating losses carry forward expiration date		Dec. 31, 2023
Unrecognized tax benefits that would impact effective tax rate		$ 2,400,000	$ 2,600,000	$ 2,200,000
Gross amount of interest and penalties		0	300,000	$ 100,000
Accrued for potential payment of interest and penalties		900,000	$ 900,000
Minimum [Member]
Income Taxes [Line Items]
Gross unrecognized tax benefit change in next 12 months		0
Maximum [Member]
Income Taxes [Line Items]
Gross unrecognized tax benefit change in next 12 months		1,200,000
State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Tax credit carryforwards		$ 9,800,000
Tax credit carryforwards, expiration year		2,021
State tax credits carry forward expiration date		Dec. 31, 2021
Net operating loss carryforwards		$ 700,000
Net operating loss carryforwards, expiration year		2,038
Federal [Member]
Income Taxes [Line Items]
Net operating loss carryforwards		$ 4,800,000
Net operating loss carryforwards, expiration year		2,034
Scenario, Forecast [Member]
Income Taxes [Line Items]
U.S. statutory corporate tax rate	21.00%

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Currently Payable, Federal	$ 3,794	$ 34,867	$ 67,702
Currently Payable, State	1,718	5,255	8,387
Currently Payable, Foreign	1,359	1,305	1,614
Total currently payable	6,871	41,427	77,703
Deferred, net-Federal	(8,709)	(9,554)	(20,929)
Deferred, net-State	150	(779)	(1,778)
Deferred, net-Foreign	(341)	(291)	(455)
Total deferred, net	(8,900)	(10,624)	(23,162)
Provision for income taxes	$ (2,029)	$ 30,803	$ 54,541

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rates Varied from Statutory Federal Income Tax Rate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax provision based on the federal statutory rate, Amount	$ (94,153)	$ 33,130	$ 3,569
State and local income taxes—net of federal income tax benefit, Amount	1,267	2,639	374
Impairment of goodwill, Amount	87,688		47,468
Capital loss valuation (allowance) reversal, Amount		(4,265)	1,217
Provisional transition tax, Amount	1,927
Remeasurement due to tax reform rate change, Amount	627
Tax effects of foreign dividend payments, Amount		1,756
Research and development tax credit, Amount	(261)	(1,237)
Non-deductible and other, Amount	876	(1,220)	1,913
Provision for income taxes	$ (2,029)	$ 30,803	$ 54,541
% of Pre-tax Income of Tax provision based on the federal statutory rate	35.00%	35.00%	35.00%
% of Pre-tax Income of State and local income taxes-net of federal income tax benefit	(0.50%)	2.80%	3.60%
% of Pre-tax Income of Impairment of goodwill	(32.60%)		465.50%
% of Capital loss valuation (allowance) reversal		(4.50%)	11.90%
% Provisional transition tax	(0.70%)
% Remeasurement due to tax reform rate change	(0.20%)
% of Pre-tax Income of Tax effects of foreign dividend payments		1.80%
% of Pre-tax Income of Research and development tax credit	0.10%	(1.30%)
% of Pre-tax Income of Non-deductible and other	(0.30%)	(1.30%)	18.80%
% of Pre-tax Income of Provision for income taxes	0.80%	32.50%	534.80%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Assets, Accrued expenses	$ 14,755	$ 16,742
Assets, Allowance for doubtful accounts	9,375	15,155
Assets, Pension and post-retirement	8,536	11,700
Assets, Share-based compensation	4,505	6,627
Assets, Income tax credits and net operating losses	9,457	10,790
Assets, Restructuring costs	795	1,288
Assets, Other	725	921
Total Deferred	48,148	63,223
Valuation Allowance	(7,043)	(5,035)
Net Deferred, Assets	41,105	58,188
Liabilities, Depreciation and amortization	15,560	20,643
Liabilities, Intangibles arising from acquisitions	5,807	22,600
Liabilities, Inventory reserves and adjustments	12,268	17,900
Total Deferred	33,635	61,143
Net Deferred, Liabilities	$ 33,635	$ 61,143

Income Taxes - Schedule of Unre

Income Taxes - Schedule of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Beginning Balance, January 1	$ 3,830	$ 3,350	$ 3,205
Additions based on tax positions taken during a prior period	358	713	1
Reductions based on tax positions taken during a prior period	(10)	(32)	(14)
Additions based on tax positions taken during the current period	41	103	425
Reductions related to settlement of tax matters	(973)	(52)	(46)
Reductions related to lapses of applicable statutes of limitation	(301)	(252)	(221)
Ending Balance, December 31	$ 2,945	$ 3,830	$ 3,350

Other Assets and Liabilities -

Other Assets and Liabilities - Schedule of Other Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Other Current Assets:
Investment in deferred compensation	$ 784	$ 549
Short-term prepaid assets	25,290	23,951
Income tax prepayments	12,767	2,733
Other	4,203	4,867
Total other current assets	43,044	32,100
Other Long-Term Assets:
Investment in deferred compensation	3,674	4,776
Long-term prepaid assets	25,573	34,307
Long-term deferred tax asset	8,662	3,423
Other	4,225	2,703
Total other long-term assets	42,134	45,209
Other Long-Term Liabilities:
Accrued pension obligation	43,331	40,165
Deferred rent	25,019	22,561
Deferred directors compensation	3,652	4,786
Long-term swap liability	581	205
Long-term income tax liability	5,659	3,999
Long-term merger expenses	190	1,812
Long-term workers compensation liability	9,124	9,517
Other	1,666	1,602
Total other long-term liabilities	$ 89,222	$ 84,647

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	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	$ 29
Liabilities	638	$ 205
Significant Other Observable Inputs Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	29
Liabilities	$ 638	$ 205

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Receivables sold to Investors	$ 500,300,000	$ 500,300,000
Assets measured at fair value on a nonrecurring basis	0
Liabilities measured at fair value on a nonrecurring basis	$ 0

Legal Matters - Additional Info

Legal Matters - Additional Information (Detail)	Jan. 14, 2016Lawsuit	May 01, 2015Lawsuit	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)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

Selected Quarterly Financial 98

Selected Quarterly Financial Data-Unaudited - Schedule of Selected Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 1,198,309	$ 1,308,979	$ 1,260,656	$ 1,269,383	$ 1,254,699	$ 1,407,504	$ 1,354,523	$ 1,352,296	$ 5,037,327		$ 5,369,022		$ 5,363,046
Gross profit	170,868	171,954	177,564	185,668	165,102	198,854	195,823	200,082	706,054		759,861		836,495
Net (loss) income	$ (1,546)	$ (81,938)	$ 5,096	$ (188,593)	$ (2,353)	$ 36,742	$ 12,933	$ 16,530	$ (266,981)	[1]	$ 63,852	[1]	$ (44,342)	[1]
Net (loss) income per share—basic	$ (0.04)	$ (2.23)	$ 0.14	$ (5.15)	$ (0.06)	$ 1	$ 0.35	$ 0.45	$ (7.27)		$ 1.75		$ (1.18)
Net (loss) income per share—diluted	$ (0.04)	$ (2.23)	$ 0.14	$ (5.15)	$ (0.06)	$ 0.99	$ 0.35	$ 0.45	$ (7.27)	[2]	$ 1.73	[2]	$ (1.18)	[2]
[1]	Revised in 2015 for the impact of the changes in accounting principle related to inventory accounting.
[2]	As a result of the net loss in the years ended December 31, 2017 and 2015, the effect of potentially dilutive securities would have been anti-dilutive and have been omitted from the calculation of diluted earnings per share, consistent with GAAP.

Selected Quarterly Financial 99

Selected Quarterly Financial Data-Unaudited - Schedule of Selected Quarterly Financial Data (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Impairment of goodwill		$ 79,541		$ 192,269					$ 271,810
Litigation reserve			$ 1,836	3,676	$ 2,492				5,512	$ 2,492
Transformational expenses	$ 3,208	3,690	$ 3,359	$ 1,833					12,090
Recovery of notes receivable	(91)	$ (91)							(182)
Tax reform adjustment	$ 2,545								$ 2,545
Gain on sale of City of Industry facility					(1,651)	$ (17,752)				(19,403)
Settlement charge related to the defined benefit plan					216	261	$ 7,328			7,805
Severance costs for operating leadership						776				776
State income tax reserve adjustment					$ 417					417
Restructuring charges						(754)		$ 155		(599)
Tax impact of a dividend from a foreign subsidiary						$ 1,666				$ 1,666

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts (Detail) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 18,196	$ 17,810	$ 19,725
Additions Charged to Costs and Expenses	3,981	5,208	3,231
Deductions	(5,075)	(4,822)	(5,146)
Balance at End of Period	$ 17,102	$ 18,196	$ 17,810