Accuride (ACUZW) Inactive 10-Q27 Jul 152015 Q2 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($)	6 Months Ended
Document and Entity Information - USD ($)	Jun. 30, 2015	Jul. 23, 2015	Jun. 30, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	ACCURIDE CORP
Entity Central Index Key	817,979
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		47,950,118
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
CURRENT ASSETS:
Cash and cash equivalents	$ 30,847	$ 29,773
Customer receivables, net of allowance for doubtful accounts of $437 and $327 in 2015 and 2014, respectively	71,263	56,271
Other receivables	6,428	7,299
Inventories	40,724	43,065
Deferred income taxes	2,687	2,687
Prepaid expenses and other current assets	10,899	10,785
Total current assets	162,848	149,880
PROPERTY, PLANT AND EQUIPMENT, net	206,174	212,183
OTHER ASSETS:
Goodwill	100,697	100,697
Other intangible assets, net	113,884	117,963
Deferred financing costs, net of accumulated amortization of $5,791 and $5,077 in 2015 and 2014, respectively	4,313	5,012
Deferred income taxes	2,797	1,289
Pension asset	11,048	9,518
Other	1,939	1,880
TOTAL	603,700	598,422
CURRENT LIABILITIES:
Accounts payable	65,573	56,452
Accrued payroll and compensation	8,375	10,620
Accrued interest payable	12,462	12,428
Accrued workers compensation	2,961	3,137
Accrued and other liabilities	14,374	14,434
Total current liabilities	103,745	97,071
LONG-TERM DEBT	316,760	323,234
DEFERRED INCOME TAXES	16,704	14,837
NON-CURRENT INCOME TAXES PAYABLE	6,534	6,534
OTHER POSTRETIREMENT BENEFIT PLAN LIABILITY	63,092	82,157
PENSION BENEFIT PLAN LIABILITY	30,321	32,348
OTHER LIABILITIES	$ 10,112	$ 11,438
COMMITMENTS AND CONTINGENCIES (Note 6)
STOCKHOLDERS' EQUITY:
Preferred Stock, $0.01 par value; 10,000,000 shares authorized	$ 0	$ 0
Common Stock, $0.01 par value; 80,000,000 shares authorized, 47,950,118 and 47,718,818 shares issued and outstanding at June 30, 2015 and December 31, 2014, respectively, and additional paid-in-capital	443,669	442,631
Accumulated other comprehensive loss	(30,798)	(49,638)
Accumulated deficiency	(356,439)	(362,190)
Total stockholders' equity	56,432	30,803
TOTAL	$ 603,700	$ 598,422

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
CURRENT ASSETS:
Customer receivables, allowance for doubtful accounts	$ 437	$ 327
OTHER ASSETS:
Deferred financing costs, accumulated amortization	$ 5,791	$ 5,077
STOCKHOLDERS' EQUITY:
Preferred Stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, shares authorized (in shares)	10,000,000	10,000,000
Common Stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common Stock, shares authorized (in shares)	80,000,000	80,000,000
Common Stock, shares issued (in shares)	47,950,118	47,718,818

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (UNAUDITED) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) [Abstract]
NET SALES	$ 185,380	$ 181,575	$ 369,039	$ 348,359
COST OF GOODS SOLD	159,474	159,153	322,202	308,914
Gross profit	25,906	22,422	46,837	39,445
OPERATING EXPENSES:
Selling, general and administrative	11,722	10,118	23,325	20,572
Income from operations	14,184	12,304	23,512	18,873
OTHER INCOME (EXPENSE) [Abstract]
Interest expense, net	(8,354)	(8,487)	(16,704)	(16,907)
Other loss, net	(84)	(169)	(1,256)	(699)
Income before income taxes from continuing operations	5,746	3,648	5,552	1,267
INCOME TAX (BENEFIT) EXPENSE	(378)	(1,461)	8	(557)
Net income from continuing operations	6,124	5,109	5,544	1,824
DISCONTINUED OPERATIONS, NET OF TAX	215	186	207	(102)
Net income	6,339	5,295	5,751	1,722
OTHER COMPREHENSIVE INCOME, NET OF TAX:
Amounts reclassified from accumulated other comprehensive income (loss)	17,566	140	18,840	473
COMPREHENSIVE INCOME	$ 23,905	$ 5,435	$ 24,591	$ 2,195
Weighted average common shares outstanding-basic (in shares)	47,991	47,737	47,907	47,667
Basic income per common share - continuing operations (in dollars per share)	$ 0.13	$ 0.11	$ 0.12	$ 0.04
Basic income per common share - discontinued operations (in dollars per share)	0	0	0	0
Basic income per common share (in dollars per share)	$ 0.13	$ 0.11	$ 0.12	$ 0.04
Weighted average common shares outstanding-diluted (in shares)	49,286	49,003	48,554	48,299
Diluted income per common share - continuing operations (in dollars per share)	$ 0.13	$ 0.11	$ 0.12	$ 0.04
Diluted income per common share - discontinued operations (in dollars per share)	0	0	0	0
Diluted income per common share (in dollars per share)	$ 0.13	$ 0.11	$ 0.12	$ 0.04

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands	Common Stock and Additional Paid-in-Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Deficiency [Member]	Total
BALANCE at Dec. 31, 2013	$ 440,479	$ (18,712)	$ (359,883)	$ 61,884
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	1,722	1,722
Share-based compensation expense	1,209	0	0	1,209
Tax impact of forfeited vested shares	(304)	0	0	(304)
Other comprehensive income, net of tax	0	473	0	473
BALANCE at Jun. 30, 2014	441,384	(18,239)	(358,161)	64,984
BALANCE at Mar. 31, 2014	440,725	(18,379)	(363,456)	58,890
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	5,295	5,295
Share-based compensation expense	710	0	0	710
Tax impact of forfeited vested shares	(51)	0	0	(51)
Other comprehensive income, net of tax	0	140	0	140
BALANCE at Jun. 30, 2014	441,384	(18,239)	(358,161)	64,984
BALANCE at Dec. 31, 2014	442,631	(49,638)	(362,190)	30,803
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	5,751	5,751
Share-based compensation expense	1,449	0	0	1,449
Tax impact of forfeited vested shares	(411)	0	0	(411)
Other comprehensive income, net of tax	0	18,840	0	18,840
BALANCE at Jun. 30, 2015	443,669	(30,798)	(356,439)	56,432
BALANCE at Mar. 31, 2015	442,931	(48,364)	(362,778)	31,789
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	6,339	6,339
Share-based compensation expense	786	0	0	786
Tax impact of forfeited vested shares	(48)	0	0	(48)
Other comprehensive income, net of tax	0	17,566	0	17,566
BALANCE at Jun. 30, 2015	$ 443,669	$ (30,798)	$ (356,439)	$ 56,432

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income	$ 5,751	$ 1,722
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation of property, plant and equipment	16,930	16,443
Amortization - deferred financing costs and debt discount	1,239	1,239
Amortization - other intangible assets	4,079	4,059
Loss on disposal of assets	98	406
Provision for deferred income taxes	(463)	(15)
Non-cash stock-based compensation	1,449	1,209
Changes in certain assets and liabilities:
Receivables	(14,121)	(21,651)
Inventories	2,341	(6,887)
Prepaid expenses and other assets	(1,642)	(4,389)
Accounts payable	7,346	16,098
Accrued and other liabilities	(4,387)	(3,974)
Net cash provided by operating activities	18,620	4,260
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment	(9,244)	(14,748)
Proceeds from sale of property, plant, and equipment	0	1,235
Purchase of intangible asset	0	(671)
Net cash used in investing activities	(9,244)	(14,184)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from revolver	16,000	10,000
Payments on revolver	(23,000)	0
Principal payments on capital leases	(1,288)	(1,599)
Other Financing Payments	(14)	0
Net cash (used in) provided by financing activities	(8,302)	8,401
Net increase (decrease) in cash and cash equivalents	1,074	(1,523)
Cash and cash equivalents, beginning of period	29,773	33,426
Cash and cash equivalents, end of period	30,847	31,903
Supplemental cash flow information:
Cash paid for interest	15,394	15,683
Cash paid for income taxes	1,629	1,137
Non-cash transactions:
Purchases of property, plant and equipment in accounts payable	$ 4,168	$ 3,388

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2015
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 1 - Summary of Significant Accounting Policies Basis of Presentation The results of operations for the three and six months ended June 30, 2015 are not necessarily indicative of the results to be expected for the year ending December 31, 2015. The unaudited condensed consolidated financial statements and notes thereto should be read in conjunction with the audited consolidated financial statements and notes thereto disclosed in Accuride's Annual Report on Form 10-K for the year ended December 31, 2014. Management's Estimates and Assumptions Earnings Per Common Share Three Months Ended June 30, Six Months Ended June 30, (In thousands except per share data) 2015 2014 2015 2014 Numerator: Net income from continuing operations $ 6,124 $ 5,109 $ 5,544 $ 1,824 Net income (loss) from discontinued operations 215 186 207 (102 ) Net income $ 6,339 $ 5,295 $ 5,751 $ 1,722 Denominator: Weighted average shares outstanding – Basic 47,991 47,737 47,907 47,667 Weighted average shares outstanding – Diluted 49,286 49,003 48,554 48,299 Basic income per common share From continuing operations $ 0.13 $ 0.11 $ 0.12 $ 0.04 From discontinued operations — — — — Basic income per common share $ 0.13 $ 0.11 $ 0.12 $ 0.04 Diluted income per common share From continuing operations $ 0.13 $ 0.11 $ 0.12 $ 0.04 From discontinued operations — — — — Diluted income per common share $ 0.13 $ 0.11 $ 0.12 $ 0.04 As of June 30, 2015, there were options exercisable for 144,095 shares that were not included in the computation of diluted earnings per share because the effect would be anti-dilutive. As of June 30, 2014, there were options exercisable for 149,094 shares that were not included in the computation of diluted earnings per share because the effect would be anti-dilutive. Share-Based Compensation As of June 30, 2015, there was approximately $5.0 million of unrecognized pre-tax compensation expense related to share-based awards not yet vested that will be recognized over a weighted-average period of 1.8 years. Income Tax Interim Financial Reporting We have assessed the need to maintain a valuation allowance for deferred tax assets based on an assessment of whether it is more likely than not that deferred tax benefits will be realized through the generation of future taxable income. Appropriate consideration is given to all available evidence, both positive and negative, in assessing the need for a valuation allowance. Due to our recent history of U.S. operating and taxable losses, the inconsistency of income, and the uncertainty of our financial outlook, we continue to maintain a full valuation allowance against our domestic deferred tax assets. Deferred tax assets in our foreign jurisdictions are more likely than not to be recognized, therefore, no valuation allowance has been recorded for these assets. Recent Accounting Pronouncements – Revenue From Contracts With Customers. Revenue from Contracts with Customers, On June 19, 2014, the FASB issued ASU 2014-12, Compensation-Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide that a Performance Target Could Be Achieved after the Requisite Service Period. On August 27, 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements-Going Concern On January 9, 2015 , the FASB issued ASU 2015-01, Income Statement-Extraordinary and Unusual Items (Topic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. On February 18, 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. On April 15, 2015, the FASB issued ASU 2015-05, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement. On April 7, 2015, the FASB issued ASU 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs.

Discontinued Operations

Discontinued Operations	6 Months Ended
Discontinued Operations	Jun. 30, 2015
Discontinued Operations [Abstract]
Discontinued Operations	Note 2 – Discontinued Operations The Company has recognized certain operating results related to its Imperial Group business in Discontinued Operations. The following table presents sales and income attributable to Discontinued Operations. Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2015 2014 2015 2014 Net sales $ — $ — $ — $ — Loss from operations (11 ) (10 ) (21 ) (21 ) Other income (expense) 226 196 228 (81 ) Discontinued Operations $ 215 $ 186 $ 207 $ (102 )

Inventories

Inventories	6 Months Ended
Inventories	Jun. 30, 2015
Inventories [Abstract]
Inventories	Note 3 - Inventories Inventories at June 30, 2015 and December 31, 2014, on a first-in, first-out ("FIFO") basis, were as follows: (In thousands) June 30, 2015 December 31, 2014 Raw materials $ 7,844 $ 8,244 Work in process 12,198 14,073 Finished manufactured goods 20,682 20,748 Total inventories $ 40,724 $ 43,065

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
Goodwill and Other Intangible Assets	Jun. 30, 2015
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	Note 4 - Goodwill and Other Intangible Assets The following represents the carrying amount of goodwill, on a reportable segment basis: (In thousands) Wheels Brillion Iron Works Total Balance as of December 31, 2014 $ 96,283 $ 4,414 $ 100,697 Balance as of June 30, 2015 $ 96,283 $ 4,414 $ 100,697 The changes in the carrying amount of other intangible assets for the period December 31, 2014 to June 30, 2015, by reportable segment, are as follows: (In thousands) Wheels Brillion Iron Works Total Balance as of December 31, 2014 $ 115,465 $ 2,498 $ 117,963 Amortization (3,995 ) (84 ) (4,079 ) Balance as of June 30, 2015 $ 111,470 $ 2,414 $ 113,884 The changes in the carrying amount of other intangible assets for the period December 31, 2013 to June 30, 2014, by reportable segment, are as follows: (In thousands) Wheels Brillion Iron Works Total Balance as of December 31, 2013 $ 122,764 $ 2,666 $ 125,430 Additions 671 — 671 Amortization (3,975 ) (84 ) (4,059 ) Balance as of June 30, 2014 $ 119,460 $ 2,582 $ 122,042 The summary of goodwill and other intangible assets is as follows: As of June 30, 2015 As of December 31, 2014 (In thousands) Weighted Average Useful Lives Gross Amount Accumulated Amortization Carrying Amount Gross Amount Accumulated Amortization Carrying Amount Goodwill — $ 100,697 $ — $ 100,697 $ 100,697 $ — $ 100,697 Other intangible assets: Trade names — $ 25,200 $ — $ 25,200 $ 25,200 $ — $ 25,200 Technology 10.6 39,169 24,671 14,498 39,169 23,158 16,011 Customer relationships 16.8 127,304 53,118 74,186 127,304 50,552 76,752 Other intangible assets $ 191,673 $ 77,789 $ 113,884 $ 191,673 $ 73,710 $ 117,963 We estimate that our annual amortization expense for our other intangible assets for 2015 through 2019 will be approximately $8.2 million.

Pension and Other Postretiremen

Pension and Other Postretirement Benefit Plans	6 Months Ended
Pension and Other Postretirement Benefit Plans	Jun. 30, 2015
Pension and Other Postretirement Benefit Plans [Abstract]
Pension and Other Postretirement Benefit Plans	Note 5 - Pension and Other Postretirement Benefit Plans Components of net periodic benefit cost for the three and six months ended June 30: For the Three Months ended June 30, For the Six Months ended June 30, Pension Benefits Other Benefits Pension Benefits Other Benefits (In thousands) 2015 2014 2015 2014 2015 2014 2015 2014 Service cost-benefits earned during the period $ 179 $ 270 $ 101 $ 87 $ 356 $ 534 $ 204 $ 172 Interest cost on projected benefit obligation 2,370 2,697 754 883 4,724 5,351 1,614 1,759 Expected return on plan assets (2,785) (3,213) — — (5,557) (6,368) — — Amortization of prior service (credit) cost 11 11 (93) (9) 22 22 (102) (18) Amortization of loss 320 51 94 80 631 101 195 157 Total benefit cost charged (credited) to income $ 95 $ (184) $ 856 $ 1,041 $ 176 $ (360) $ 1,911 $ 2,070 As of June 30, 2015, $3.2 million has been contributed in 2015 to our sponsored pension plans. We presently anticipate contributing an additional $4.5 million to fund our pension plans during 2015 for a total of $7.7 million. Certain of our post-retirement benefit programs were re-measured as of May 31, 2015 to reflect post-65 health benefits transitioning from a self-insured plan to a Medicare Advantage Plan. The transition to the Medicare Advantage plan will provide comparable benefits while taking advantage of certain government subsidies which help manage the continually rising costs of medical and prescription drug coverage. The re-measurement resulted in a liability reduction of $17.9 million and corresponding gain in Accumulated Other Comprehensive Income. This re-measurement takes into account the impact of the anticipated future program cost savings and current interest rate environments.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2015
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 6 – Commitments and Contingencies We are from time to time involved in various legal proceedings of a character normally incidental to our business. We do not believe that the outcome of these proceedings will have a material adverse effect on our consolidated financial condition or results of our operations and cash flows. In addition to environmental laws that regulate our ongoing operations, we are also subject to environmental remediation liability. Under the federal Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA") and analogous state laws, we may be subject to joint and several liability without regard to fault or the legality of the original conduct as a result of the release or threatened release of hazardous materials into the environment regardless of when the release occurred. We are currently involved in several matters relating to the investigation and/or remediation of locations where we have arranged for the disposal of foundry wastes. Such matters include situations in which we have been named or are believed to be potentially responsible parties in connection with the contamination of these offsite disposal locations. Additionally, environmental remediation may be required to address soil and groundwater contamination identified at certain of our facilities. As of June 30, 2015, we had an environmental reserve of approximately $1.5 million, related primarily to our foundry operations. This reserve is based on management's review of potential liabilities as well as cost estimates related thereto. Any expenditure required for us to comply with applicable environmental laws and/or pay for any remediation efforts will not be reduced or otherwise affected by the existence of the environmental reserve. Our environmental reserve may not be adequate to cover our future costs related to the sites associated with the environmental reserve, and any additional costs may have a material adverse effect on our business, results of operations or financial condition. The discovery of additional environmental issues, the modification of existing laws or regulations or the promulgation of new ones, more vigorous enforcement by regulators, the imposition of joint and several liability under CERCLA or analogous state laws, or other unanticipated events could also result in a material adverse effect on our consolidated financial statements. The Iron and Steel Foundry National Emission Standard for Hazardous Air Pollutants ("NESHAP") was developed pursuant to Section 112(d) of the Clean Air Act and requires major sources of hazardous air pollutants to achieve compliance with emission limits representative of maximum achievable control technology. Based on currently available information, we do not anticipate material costs regarding ongoing compliance with the NESHAP; however if we are found to be out of compliance with NESHAP, we could incur a liability that could have a material adverse effect on our consolidated financial statements. Management does not believe that the outcome of any currently pending environmental proceeding will have a material adverse effect on our consolidated financial statements. As of June 30, 2015, we had approximately 2,186 employees, of which 496 were salaried employees with the remainder paid hourly. Unions represent approximately 1,438 of our employees, which is approximately 66 percent of our total employees. Each of our unionized facilities has a separate contract with the union that represents the workers employed at such facility. The union contracts expire at various times over the next few years with the exception of our union contract that covers the hourly employees at our Monterrey, Mexico, facility, which expires on an annual basis in January unless otherwise renewed. The 2015 negotiations in Monterrey were completed prior to the expiration of our union contract. In 2014, we successfully negotiated new bargaining agreements for our Erie, Pennsylvania and Rockford, Illinois facilities, which will expire on September 3, 2018 and March 25, 2019, respectively. The previous contract at our London, Ontario facility expired on March 12, 2015, but our previously negotiated successor agreement became effective on March 13, 2015 and runs through March 12, 2018. No other collective bargaining agreements expire in 2015.

Financial Instruments

Financial Instruments	6 Months Ended
Financial Instruments	Jun. 30, 2015
Financial Instruments [Abstract]
Financial Instruments	Note 7 – Financial Instruments We have determined the estimated fair value amounts of financial instruments using available market information and other appropriate valuation methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. A fair value hierarchy accounting standard exists for those instruments measured at fair value that distinguishes between assumptions based on market data (observable inputs) and our own assumptions (unobservable inputs). Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter. 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 us, which reflect those that a market participant would use. The carrying amounts of cash and cash equivalents, customer receivables, and accounts payable approximate fair value because of the relatively short maturity of these instruments. The fair value of our 9.5% senior secured notes based on market quotes, which we determined to be Level 1 inputs, at June 30, 2015 was approximately $319.2 million compared to the carrying amount of $306.8 million. The fair value of our 9.5% senior secured notes based on market quotes, which we determined to be Level 1 inputs, at December 31, 2014 was approximately $319.2 million compared to the carrying amount of $306.2 million. The Company believes the fair value of our variable interest rate Asset Based Loan ("ABL") facility at June 30, 2015 and December 31, 2014 equals the carrying value of $10.0 million and $17.0 million, respectively. As of June 30, 2015 and December 31, 2014 we had no other financial instruments.

Segment Reporting

Segment Reporting	6 Months Ended
Segment Reporting	Jun. 30, 2015
Segment Reporting [Abstract]
Segment Reporting	Note 8 – Segment Reporting Based on our continual monitoring of the long-term economic characteristics, products and production processes, class of customer, and distribution methods of our operating segments, we have identified each of our operating segments below as reportable segments. We believe this segmentation is appropriate based upon operating decisions and performance assessments by our President and Chief Executive Officer. The accounting policies of the reportable segments are the same as described in Note 1, Summary of Significant Accounting Policies of our Annual Report on Form 10-K for the year ended December 31, 2014. Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2015 2014 2014 2014 Net sales: Wheels $ 114,356 $ 101,155 $ 222,692 $ 193,373 Gunite 47,006 48,304 84,746 92,277 Brillion Iron Works 24,018 32,116 61,601 62,709 Consolidated total $ 185,380 $ 181,575 $ 369,039 $ 348,359 Operating income (loss): Wheels $ 17,405 $ 11,857 $ 30,657 $ 21,599 Gunite 7,338 7,243 10,079 10,521 Brillion Iron Works (1,470 ) 489 726 1,764 Corporate / Other (9,089 ) (7,285 ) (17,950 ) (15,011 ) Consolidated total $ 14,184 $ 12,304 $ 23,512 $ 18,873 Excluded from net sales above, are inter-segment sales from Brillion Iron Works to Gunite, as shown in the table below: Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2015 2014 2015 2014 Inter-segment sales $ 1,733 $ 3,929 $ 3,908 $ 7,770 As of (In thousands) June 30, 2015 December 31, 2014 Total assets: Wheels $ 447,532 $ 441,835 Gunite 62,553 59,600 Brillion Iron Works 52,155 55,226 Corporate / Other 41,460 41,761 Consolidated total $ 603,700 $ 598,422

Debt

Debt	6 Months Ended
Debt	Jun. 30, 2015
Debt [Abstract]
Debt	Note 9 - Debt As of June 30, 2015, total debt was $316.8 million consisting of $306.8 million of our outstanding 9.5% senior secured notes, net of discount, and a $10.0 million draw on our ABL facility. As of December 31, 2014, total debt was $323.2 million consisting of $306.2 million of our outstanding 9.5% senior secured notes, net of discount, and a $17.0 million draw on our ABL facility. Our credit documents The ABL Facility provides for loans and letters of credit in an amount up to the aggregate availability under the facility, subject to meeting certain borrowing base conditions, with sub-limits of up to $10.0 million for swingline loans and $20.0 million for letters of credit. Borrowings under the ABL Facility bear interest through maturity at a variable rate based upon, at our option, either LIBOR or the base rate (which is the greatest of one-half of 1.00% in excess of the federal funds rate, 1.00% in excess of the one-month LIBOR rate and the Agent's prime rate), plus, in each case, an applicable margin. The applicable margin for loans under the first-in last-out term facility that are (i) LIBOR loans ranges, based on the our average excess availability, from 2.75% to 3.25% per annum and (ii) base rate loans ranges, based on our average excess availability, from 1.00% to 1.50%. The applicable margin for other advances under the ABL Facility that are (i) LIBOR loans ranges, based on our average excess availability, from 1.75% to 2.25% and (ii) base rate loans ranges, based on our average excess availability, from 0.00% to 0.50%. We must also pay an unused line fee equal to 0.25% per annum to the lenders under the ABL Facility if utilization under the facility is greater than or equal to 50.0% of the total available commitments under the facility, or an unused line fee equal to 0.375% per annum if utilization under the facility is less than 50.0% of the total available commitments under the facility. Customary letter of credit fees are also payable, as applicable.

Guarantor and Non-guarantor Fin

Guarantor and Non-guarantor Financial Statements	6 Months Ended
Guarantor and Non-guarantor Financial Statements	Jun. 30, 2015
Guarantor and Non-guarantor Financial Statements [Abstract]
Guarantor and Non-guarantor Financial Statements	Note 10 – Guarantor and Non-guarantor Financial Statements Our senior secured notes are, jointly and severally, fully and unconditionally guaranteed, on a senior basis, by all of our existing and future 100% owned domestic subsidiaries ("Guarantor Subsidiaries"). The non-guarantor subsidiaries are our foreign subsidiaries and discontinued operations. The following condensed financial information illustrates the composition of the combined Guarantor Subsidiaries: CONDENSED CONSOLIDATING BALANCE SHEETS June 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total ASSETS Cash and cash equivalents $ 21,713 $ — $ 9,134 $ — $ 30,847 Customer and other receivables, net 51,354 20,783 5,554 — 77,691 Intercompany receivable — 32,364 86,585 (118,949 ) — Inventories 20,373 17,397 3,362 (408 ) 40,724 Other current assets 6,774 2,037 4,775 — 13,586 Total current assets 100,214 72,581 109,410 (119,357 ) 162,848 Property, plant and equipment, net 78,031 97,703 30,440 — 206,174 Goodwill 96,283 4,414 — — 100,697 Other intangible assets, net 111,470 2,414 — — 113,884 Investments in and advances to subsidiaries and affiliates 165,788 — — (165,788 ) — Deferred income taxes — 35,640 4,819 (37,662 ) 2,797 Other non-current assets 5,907 345 11,048 — 17,300 TOTAL $ 557,693 $ 213,097 $ 155,717 $ (322,807 ) $ 603,700 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ 17,395 $ 36,894 $ 11,284 $ — $ 65,573 Intercompany payable 87,645 — 31,712 (119,357 ) — Accrued payroll and compensation 1,278 6,011 1,086 — 8,375 Accrued interest payable 12,462 — — — 12,462 Accrued and other liabilities 4,309 9,956 3,070 — 17,335 Total current liabilities 123,089 52,861 47,152 (119,357 ) 103,745 Long term debt 316,760 — — — 316,760 Deferred and non-current income taxes 47,326 10,615 2,959 (37,662 ) 23,238 Other non-current liabilities 14,086 71,875 17,564 — 103,525 Stockholders' equity 56,432 77,746 88,042 (165,788 ) 56,432 TOTAL $ 557,693 $ 213,097 $ 155,717 $ (322,807 ) $ 603,700 December 31, 2014 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total ASSETS Cash and cash equivalents $ 22,710 $ — $ 7,063 $ — $ 29,773 Customer and other receivables, net 35,630 20,994 6,543 403 63,570 Intercompany receivables 191,272 5,086 53,055 (249,413 ) — Inventories 18,693 21,352 3,423 (403 ) 43,065 Other current assets 4,970 3,386 5,116 — 13,472 Total current assets 273,275 50,818 75,200 (249,413 ) 149,880 Property, plant and equipment, net 78,603 101,648 31,932 — 212,183 Goodwill 96,283 4,414 — — 100,697 Other intangible assets, net 115,465 2,498 — — 117,963 Investments in and advances to subsidiaries and affiliates 128,372 — — (128,372 ) — Other non-current assets 3,118 3,774 10,807 — 17,699 TOTAL $ 695,116 $ 163,152 $ 117,939 $ (377,785 ) $ 598,422 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ 15,209 $ 31,931 $ 9,312 $ — $ $56,452 Intercompany payable 249,407 — 6 (249,413 ) — Accrued payroll and compensation 4,002 5,458 1,160 — 10,620 Accrued interest payable 12,428 — — — 12,428 Accrued and other liabilities 4,183 10,060 3,328 — 17,571 Total current liabilities 285,229 47,449 13,806 (249,413 ) 97,071 Long term debt 323,234 — — — 323,234 Deferred and non-current income taxes 41,775 (20,736 ) 332 — 21,371 Other non-current liabilities 14,075 93,245 18,623 — 125,943 Stockholders' equity 30,803 43,194 85,178 (128,372 ) 30,803 TOTAL $ 695,116 $ 163,152 $ 117,939 $ (377,785 ) $ 598,422 CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Three Months Ended June 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 135,630 $ 78,921 $ 32,116 $ (61,287 ) $ 185,380 Cost of goods sold 123,642 67,974 28,737 (60,879 ) 159,474 Gross profit 11,988 10,947 3,379 (408 ) 25,906 Operating expenses 11,434 250 38 — 11,722 Income (loss) from operations 554 10,697 3,341 (408 ) 14,184 Other income (expense): Interest income (expense), net (8,754 ) (51 ) 451 — (8,354 ) Equity in earnings of subsidiaries 14,299 — — (14,299 ) — Other income (expense), net 290 — (374 ) — (84 ) Income (loss) before income taxes from continuing operations 6,389 10,646 3,418 (14,707 ) 5,746 Income tax (benefit) provision 50 (490 ) 62 — (378 ) Income (loss) from continuing operations 6,339 11,136 3,356 (14,707 ) 6,124 Discontinued operations, net of tax — — 215 — 215 Net income (loss) $ 6,339 $ 11,136 $ 3,571 $ (14,707 ) $ 6,339 Comprehensive income (loss) $ 23,905 $ 28,034 $ 3,727 $ (31,761 ) $ 23,905 Three Months Ended June 30, 2014 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 123,044 $ 76,532 $ 33,669 $ (51,670 ) $ 181,575 Cost of goods sold 108,284 69,982 32,065 (51,178 ) 159,153 Gross profit 14,760 6,550 1,604 (492 ) 22,422 Operating expenses 9,843 222 53 — 10,118 Income (loss) from operations 4,917 6,328 1,551 (492 ) 12,304 Other income (expense): Interest income (expense), net (8,766 ) (59 ) 338 — (8,487 ) Equity in earnings of subsidiaries 8,388 — — (8,388 ) — Other income (expense), net (800 ) 63 568 — (169 ) Income (loss) before income taxes from continuing operations 3,739 6,332 2,457 (8,880 ) 3,648 Income tax (benefit) provision (1,556 ) — 95 — (1,461 ) Income (loss) from continuing operations 5,295 6,332 2,362 (8,880 ) 5,109 Discontinued operations, net of tax — — 186 — 186 Net income (loss) $ 5,295 $ 6,332 $ 2,548 $ (8,880 ) $ 5,295 Comprehensive income (loss) $ 5,435 $ 6,322 $ 2,687 $ (9,009 ) $ 5,435 Six Months Ended June 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 255,129 $ 168,164 $ 63,886 $ (118,140 ) $ 369,039 Cost of goods sold 230,878 149,991 58,764 (117,431 ) 322,202 Gross profit 24,251 18,173 5,122 (709 ) 46,837 Operating expenses 22,737 504 84 — 23,325 Income (loss) from operations 1,514 17,669 5,038 (709 ) 23,512 Other income (expense): Interest income (expense), net (17,442 ) (105 ) 843 — (16,704 ) Equity in earnings of subsidiaries 21,912 — — (21,912 ) — Other income (expense), net (279 ) — (977 ) — (1,256 ) Income (loss) before income taxes from continuing operations 5,705 17,564 4,904 (22,621 ) 5,552 Income tax (benefit) provision (46 ) (347 ) 401 — 8 Income (loss) from continuing operations 5,751 17,911 4,503 (22,621 ) 5,544 Discontinued operations, net of tax — — 207 — 207 Net income (loss) $ 5,751 $ 17,911 $ 4,710 $ (22,621 ) $ 5,751 Comprehensive income (loss) $ 24,591 $ 34,899 $ 6,028 $ (40,927 ) $ 24,591 Six Months Ended June 30, 2014 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 231,575 $ 150,834 $ 66,323 $ (100,373 ) $ 348,359 Cost of goods sold 207,166 139,686 61,504 (99,442 ) 308,914 Gross profit 24,409 11,148 4,819 (931 ) 39,445 Operating expenses 19,965 502 105 — 20,572 Income (loss) from operations 4,444 10,646 4,714 (931 ) 18,873 Other income (expense): Interest income (expense), net (17,423 ) (120 ) 636 — (16,907 ) Equity in earnings of subsidiaries 14,061 — — (14,061 ) — Other income (expense), net (877 ) 126 52 — (699 ) Income (loss) before income taxes from continuing operations 205 10,652 5,402 (14,992 ) 1,267 Income tax (benefit) provision (1,517 ) 143 817 — (557 ) Income (loss) from continuing operations 1,722 10,509 4,585 (14,992 ) 1,824 Discontinued operations, net of tax — — (102 ) — (102 ) Net income (loss) $ 1,722 $ 10,509 $ 4,483 $ (14,992 ) $ 1,722 Comprehensive income (loss) $ 2,195 $ 10,486 $ 4,957 $ (15,443 ) $ 2,195 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Six Months Ended June 30, 2015 (In thousands) Parent Company Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES: Net income (loss) $ 5,751 $ 17,911 $ 4,710 $ (22,621 ) $ 5,751 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation 5,558 9,418 1,954 — 16,930 Amortization – deferred financing costs 1,239 — — — 1,239 Amortization – other intangible assets 3,995 84 — — 4,079 Loss on disposal of assets 123 37 (62 ) — 98 Deferred income taxes 27 (490 ) — — (463 ) Non-cash stock-based compensation 1,449 — — — 1,449 Equity in earnings of subsidiaries and affiliates (21,912 ) — — 21,912 — Change in other operating items 18,869 (29,152 ) (889 ) 709 (10,463 ) Net cash provided by (used in) operating activities 15,099 (2,192 ) 5,713 — 18,620 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property, plant, and equipment (4,776 ) (3,990 ) (478 ) — (9,244 ) Proceeds from notes receivable (48,107 ) (19,700 ) — 67,807 — Payments on notes receivable 67,829 46,892 — (114,721 ) — Other — — — — — Net cash provided by (used in) investing activities 14,946 23,202 (478 ) (46,914 ) (9,244 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from notes payable 35,700 48,107 — (67,807 ) 16,000 Payments on notes payable (69,892 ) (67,829 ) — 114,721 (23,000 ) Principal payments on capital leases 3,164 (1,288 ) (3,164 ) — (1,288 ) Other (14 ) — — — (14 ) Net cash provided by (used in) financing activities (31,042 ) (21,010 ) (3,164 ) 46,914 (8,302 ) Net increase (decrease) in cash and cash equivalents (997 ) — 2,071 — 1,074 Cash and cash equivalents, beginning of period 22,710 — 7,063 — 29,773 Cash and cash equivalents, end of period $ 21,713 $ — $ 9,134 $ — $ 30,847 Six Months Ended June 30, 2014 (In thousands) Parent Company Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES: Net income (loss) $ 1,722 $ 10,509 $ 4,483 $ (14,992 ) $ 1,722 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation 5,488 8,864 2,091 — 16,443 Amortization – deferred financing costs 1,239 — — — 1,239 Amortization – other intangible assets 3,975 84 — — 4,059 (Gain) loss on disposal of assets 322 57 27 — 406 Deferred income taxes (292 ) — 277 — (15 ) Non-cash stock-based compensation 1,209 — — — 1,209 Equity in earnings of subsidiaries and affiliates (14,061 ) — — 14,061 - Change in other operating items 9,268 (29,191 ) (1,811 ) 931 (20,803 ) Net cash provided by (used in) operating activities 8,870 (9,677 ) 5,067 — 4,260 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property, plant, and equipment (6,236 ) (8,356 ) (156 ) — (14,748 ) Proceeds from notes receivable (64,880 ) (66,615 ) (45 ) 131,540 — Payment on notes receivable 25,568 45,700 45 (71,313 ) — Other (671 ) 1,235 — — 564 Net cash provided by (used in) investing activities (46,219 ) (28,036 ) (156 ) 60,227 (14,184 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from notes payable 76,615 64,925 — (131,540 ) 10,000 Payments on notes payable (45,700 ) (25,613 ) — 71,313 — Other — (1,599 ) — — (1,599 ) Net cash provided by (used in) financings activities 30,915 37,713 — (60,227 ) 8,401 Net increase (decrease) in cash and cash equivalents (6,434 ) — 4,911 — (1,523 ) Cash and cash equivalents, beginning of period 31,018 — 2,408 — 33,426 Cash and cash equivalents, end of period $ 24,584 $ — $ 7,319 $ — $ 31,903

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Income (Loss) by Component	6 Months Ended
	Jun. 30, 2015
Reclassifications out of Accumulated Other Comprehensive Income (Loss): [Abstract]
Changes in Accumulated Other Comprehensive Income (Loss) by Component	Note 11 – Changes in Accumulated Other Comprehensive Income (Loss) by Component Defined Benefit Pension Defined Benefit Post-Retirement Total Balance as of March 31, 2014 (In thousands) $ (20,433 ) $ 2,054 $ (18,379 ) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 51 80 131 Prior service costs (reclassified to salaries, wages, and benefits) 11 (9 ) 2 Foreign currency translation related to pension and postretirement plans 237 (241 ) (4 ) Income Tax (Expense) or Benefit $ (178 ) $ 189 $ 11 Other comprehensive income (loss), net of tax 121 19 140 Balance as of June 30, 2014 (In thousands) $ (20,312 ) $ 2,073 $ (18,239 ) Defined Benefit Pension Defined Benefit Post-Retirement Total Balance as of December 31, 2013 (In thousands) $ (20,429 ) $ 1,717 $ (18,712 ) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 101 157 258 Prior service costs (reclassified to salaries, wages, and benefits) 22 (18 ) 4 Foreign currency translation related to pension and postretirement plans 261 28 289 Income Tax (Expense) or Benefit $ (267 ) $ 189 $ (78 ) Other comprehensive income (loss), net of tax 117 356 473 Balance as of June 30, 2014 (In thousands) $ (20,312 ) $ 2,073 $ (18,239 ) Defined Benefit Pension Defined Benefit Post-Retirement Total Balance as of March 31, 2015 (In thousands) $ (39,209 ) $ (9,155 ) $ (48,364 ) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 320 94 414 Prior service costs (reclassified to salaries, wages, and benefits) 11 (93 ) (82 ) Foreign currency translation related to pension and postretirement plans (180 ) (51 ) (231 ) Remeasurements — 17,871 17,871 Income Tax (Expense) or Benefit $ 62 $ (468 ) $ (406 ) Other comprehensive income (loss), net of tax 213 17,353 17,566 Balance as of June 30, 2015 (In thousands) $ (38,996 ) $ 8,198 $ (30,798 ) Defined Benefit Pension Defined Benefit Post-Retirement Total Balance as of December 31, 2014 (In thousands) $ (40,160 ) $ (9,478 ) $ (49,638 ) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 631 195 826 Prior service costs (reclassified to salaries, wages, and benefits) 22 (102 ) (80 ) Foreign currency translation related to pension and postretirement plans 705 270 975 Remeasurements - 17,871 17,871 Income Tax (Expense) or Benefit $ (194 ) $ (558 ) $ (752 ) Other comprehensive income (loss), net of tax 1,164 17,676 18,840 Balance as of June 30, 2015 (In thousands) $ (38,996 ) $ 8,198 $ (30,798 ) Certain of our post-retirement benefit programs were re-measured as of May 31, 2015 to reflect post-65 health benefits transitioning from a self-insured plan to a Medicare Advantage Plan. The transition to the Medicare Advantage plan will provide comparable benefits while taking advantage of certain government subsidies which help manage the continually rising costs of medical and prescription drug coverage. The re-measurement resulted in a liability reduction of $17.9 million and corresponding gain in Accumulated Other Comprehensive Income. This re-measurement takes into account the impact of the anticipated future program cost savings and current interest rate environments.

Basis of Presentation and Sum18

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2015
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The results of operations for the three and six months ended June 30, 2015 are not necessarily indicative of the results to be expected for the year ending December 31, 2015. The unaudited condensed consolidated financial statements and notes thereto should be read in conjunction with the audited consolidated financial statements and notes thereto disclosed in Accuride's Annual Report on Form 10-K for the year ended December 31, 2014.
Management's Estimates and Assumptions	Management's Estimates and Assumptions
Earnings Per Common Share	Earnings Per Common Share Three Months Ended June 30, Six Months Ended June 30, (In thousands except per share data) 2015 2014 2015 2014 Numerator: Net income from continuing operations $ 6,124 $ 5,109 $ 5,544 $ 1,824 Net income (loss) from discontinued operations 215 186 207 (102 ) Net income $ 6,339 $ 5,295 $ 5,751 $ 1,722 Denominator: Weighted average shares outstanding – Basic 47,991 47,737 47,907 47,667 Weighted average shares outstanding – Diluted 49,286 49,003 48,554 48,299 Basic income per common share From continuing operations $ 0.13 $ 0.11 $ 0.12 $ 0.04 From discontinued operations — — — — Basic income per common share $ 0.13 $ 0.11 $ 0.12 $ 0.04 Diluted income per common share From continuing operations $ 0.13 $ 0.11 $ 0.12 $ 0.04 From discontinued operations — — — — Diluted income per common share $ 0.13 $ 0.11 $ 0.12 $ 0.04 As of June 30, 2015, there were options exercisable for 144,095 shares that were not included in the computation of diluted earnings per share because the effect would be anti-dilutive. As of June 30, 2014, there were options exercisable for 149,094 shares that were not included in the computation of diluted earnings per share because the effect would be anti-dilutive.
Stock-Based Compensation	Share-Based Compensation As of June 30, 2015, there was approximately $5.0 million of unrecognized pre-tax compensation expense related to share-based awards not yet vested that will be recognized over a weighted-average period of 1.8 years.
Income Taxes	Income Tax Interim Financial Reporting We have assessed the need to maintain a valuation allowance for deferred tax assets based on an assessment of whether it is more likely than not that deferred tax benefits will be realized through the generation of future taxable income. Appropriate consideration is given to all available evidence, both positive and negative, in assessing the need for a valuation allowance. Due to our recent history of U.S. operating and taxable losses, the inconsistency of income, and the uncertainty of our financial outlook, we continue to maintain a full valuation allowance against our domestic deferred tax assets. Deferred tax assets in our foreign jurisdictions are more likely than not to be recognized, therefore, no valuation allowance has been recorded for these assets.
Recent Accounting Adoptions	Recent Accounting Pronouncements – Revenue From Contracts With Customers. Revenue from Contracts with Customers, On June 19, 2014, the FASB issued ASU 2014-12, Compensation-Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide that a Performance Target Could Be Achieved after the Requisite Service Period. On August 27, 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements-Going Concern On January 9, 2015 , the FASB issued ASU 2015-01, Income Statement-Extraordinary and Unusual Items (Topic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. On February 18, 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. On April 15, 2015, the FASB issued ASU 2015-05, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement. On April 7, 2015, the FASB issued ASU 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs.

Basis of Presentation and Sum19

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2015
Summary of Significant Accounting Policies [Abstract]
Computation of basic and diluted earnings per common share	Earnings Per Common Share Three Months Ended June 30, Six Months Ended June 30, (In thousands except per share data) 2015 2014 2015 2014 Numerator: Net income from continuing operations $ 6,124 $ 5,109 $ 5,544 $ 1,824 Net income (loss) from discontinued operations 215 186 207 (102 ) Net income $ 6,339 $ 5,295 $ 5,751 $ 1,722 Denominator: Weighted average shares outstanding – Basic 47,991 47,737 47,907 47,667 Weighted average shares outstanding – Diluted 49,286 49,003 48,554 48,299 Basic income per common share From continuing operations $ 0.13 $ 0.11 $ 0.12 $ 0.04 From discontinued operations — — — — Basic income per common share $ 0.13 $ 0.11 $ 0.12 $ 0.04 Diluted income per common share From continuing operations $ 0.13 $ 0.11 $ 0.12 $ 0.04 From discontinued operations — — — — Diluted income per common share $ 0.13 $ 0.11 $ 0.12 $ 0.04

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
Discontinued Operations (Tables)	Jun. 30, 2015
Discontinued Operations [Abstract]
Sales and income from operations attributable to discontinued operations	The following table presents sales and income attributable to Discontinued Operations. Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2015 2014 2015 2014 Net sales $ — $ — $ — $ — Loss from operations (11 ) (10 ) (21 ) (21 ) Other income (expense) 226 196 228 (81 ) Discontinued Operations $ 215 $ 186 $ 207 $ (102 )

Inventories (Tables)

Inventories (Tables)	6 Months Ended
Inventories (Tables)	Jun. 30, 2015
Inventories [Abstract]
Inventories on a FIFO basis	Inventories at June 30, 2015 and December 31, 2014, on a first-in, first-out ("FIFO") basis, were as follows: (In thousands) June 30, 2015 December 31, 2014 Raw materials $ 7,844 $ 8,244 Work in process 12,198 14,073 Finished manufactured goods 20,682 20,748 Total inventories $ 40,724 $ 43,065

Goodwill and Other Intangible22

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
Goodwill and Other Intangible Assets (Tables)	Jun. 30, 2015
Goodwill and Other Intangible Assets [Abstract]
Carrying amount of goodwill on a reportable segment basis	The following represents the carrying amount of goodwill, on a reportable segment basis: (In thousands) Wheels Brillion Iron Works Total Balance as of December 31, 2014 $ 96,283 $ 4,414 $ 100,697 Balance as of June 30, 2015 $ 96,283 $ 4,414 $ 100,697
Carrying amount of other intangible assets by reportable segment	The changes in the carrying amount of other intangible assets for the period December 31, 2014 to June 30, 2015, by reportable segment, are as follows: (In thousands) Wheels Brillion Iron Works Total Balance as of December 31, 2014 $ 115,465 $ 2,498 $ 117,963 Amortization (3,995 ) (84 ) (4,079 ) Balance as of June 30, 2015 $ 111,470 $ 2,414 $ 113,884 The changes in the carrying amount of other intangible assets for the period December 31, 2013 to June 30, 2014, by reportable segment, are as follows: (In thousands) Wheels Brillion Iron Works Total Balance as of December 31, 2013 $ 122,764 $ 2,666 $ 125,430 Additions 671 — 671 Amortization (3,975 ) (84 ) (4,059 ) Balance as of June 30, 2014 $ 119,460 $ 2,582 $ 122,042
Summary of goodwill and other intangible assets	The summary of goodwill and other intangible assets is as follows: As of June 30, 2015 As of December 31, 2014 (In thousands) Weighted Average Useful Lives Gross Amount Accumulated Amortization Carrying Amount Gross Amount Accumulated Amortization Carrying Amount Goodwill — $ 100,697 $ — $ 100,697 $ 100,697 $ — $ 100,697 Other intangible assets: Trade names — $ 25,200 $ — $ 25,200 $ 25,200 $ — $ 25,200 Technology 10.6 39,169 24,671 14,498 39,169 23,158 16,011 Customer relationships 16.8 127,304 53,118 74,186 127,304 50,552 76,752 Other intangible assets $ 191,673 $ 77,789 $ 113,884 $ 191,673 $ 73,710 $ 117,963

Pension and Other Postretirem23

Pension and Other Postretirement Benefit Plans (Tables)	6 Months Ended
Pension and Other Postretirement Benefit Plans (Tables)	Jun. 30, 2015
Pension and Other Postretirement Benefit Plans [Abstract]
Components of net periodic benefit cost	Components of net periodic benefit cost for the three and six months ended June 30: For the Three Months ended June 30, For the Six Months ended June 30, Pension Benefits Other Benefits Pension Benefits Other Benefits (In thousands) 2015 2014 2015 2014 2015 2014 2015 2014 Service cost-benefits earned during the period $ 179 $ 270 $ 101 $ 87 $ 356 $ 534 $ 204 $ 172 Interest cost on projected benefit obligation 2,370 2,697 754 883 4,724 5,351 1,614 1,759 Expected return on plan assets (2,785) (3,213) — — (5,557) (6,368) — — Amortization of prior service (credit) cost 11 11 (93) (9) 22 22 (102) (18) Amortization of loss 320 51 94 80 631 101 195 157 Total benefit cost charged (credited) to income $ 95 $ (184) $ 856 $ 1,041 $ 176 $ (360) $ 1,911 $ 2,070

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
Segment Reporting (Tables)	Jun. 30, 2015
Segment Reporting [Abstract]
Net sales and operating income by segment	Based on our continual monitoring of the long-term economic characteristics, products and production processes, class of customer, and distribution methods of our operating segments, we have identified each of our operating segments below as reportable segments. We believe this segmentation is appropriate based upon operating decisions and performance assessments by our President and Chief Executive Officer. The accounting policies of the reportable segments are the same as described in Note 1, Summary of Significant Accounting Policies of our Annual Report on Form 10-K for the year ended December 31, 2014. Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2015 2014 2014 2014 Net sales: Wheels $ 114,356 $ 101,155 $ 222,692 $ 193,373 Gunite 47,006 48,304 84,746 92,277 Brillion Iron Works 24,018 32,116 61,601 62,709 Consolidated total $ 185,380 $ 181,575 $ 369,039 $ 348,359 Operating income (loss): Wheels $ 17,405 $ 11,857 $ 30,657 $ 21,599 Gunite 7,338 7,243 10,079 10,521 Brillion Iron Works (1,470 ) 489 726 1,764 Corporate / Other (9,089 ) (7,285 ) (17,950 ) (15,011 ) Consolidated total $ 14,184 $ 12,304 $ 23,512 $ 18,873 Excluded from net sales above, are inter-segment sales from Brillion Iron Works to Gunite, as shown in the table below: Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2015 2014 2015 2014 Inter-segment sales $ 1,733 $ 3,929 $ 3,908 $ 7,770
Assets by segment	As of (In thousands) June 30, 2015 December 31, 2014 Total assets: Wheels $ 447,532 $ 441,835 Gunite 62,553 59,600 Brillion Iron Works 52,155 55,226 Corporate / Other 41,460 41,761 Consolidated total $ 603,700 $ 598,422

Guarantor and Non-guarantor F25

Guarantor and Non-guarantor Financial Statements (Tables)	6 Months Ended
Guarantor and Non-guarantor Financial Statements (Tables)	Jun. 30, 2015
Guarantor and Non-guarantor Financial Statements [Abstract]
CONDENSED CONSOLIDATED BALANCE SHEETS	CONDENSED CONSOLIDATING BALANCE SHEETS June 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total ASSETS Cash and cash equivalents $ 21,713 $ — $ 9,134 $ — $ 30,847 Customer and other receivables, net 51,354 20,783 5,554 — 77,691 Intercompany receivable — 32,364 86,585 (118,949 ) — Inventories 20,373 17,397 3,362 (408 ) 40,724 Other current assets 6,774 2,037 4,775 — 13,586 Total current assets 100,214 72,581 109,410 (119,357 ) 162,848 Property, plant and equipment, net 78,031 97,703 30,440 — 206,174 Goodwill 96,283 4,414 — — 100,697 Other intangible assets, net 111,470 2,414 — — 113,884 Investments in and advances to subsidiaries and affiliates 165,788 — — (165,788 ) — Deferred income taxes — 35,640 4,819 (37,662 ) 2,797 Other non-current assets 5,907 345 11,048 — 17,300 TOTAL $ 557,693 $ 213,097 $ 155,717 $ (322,807 ) $ 603,700 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ 17,395 $ 36,894 $ 11,284 $ — $ 65,573 Intercompany payable 87,645 — 31,712 (119,357 ) — Accrued payroll and compensation 1,278 6,011 1,086 — 8,375 Accrued interest payable 12,462 — — — 12,462 Accrued and other liabilities 4,309 9,956 3,070 — 17,335 Total current liabilities 123,089 52,861 47,152 (119,357 ) 103,745 Long term debt 316,760 — — — 316,760 Deferred and non-current income taxes 47,326 10,615 2,959 (37,662 ) 23,238 Other non-current liabilities 14,086 71,875 17,564 — 103,525 Stockholders' equity 56,432 77,746 88,042 (165,788 ) 56,432 TOTAL $ 557,693 $ 213,097 $ 155,717 $ (322,807 ) $ 603,700 December 31, 2014 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total ASSETS Cash and cash equivalents $ 22,710 $ — $ 7,063 $ — $ 29,773 Customer and other receivables, net 35,630 20,994 6,543 403 63,570 Intercompany receivables 191,272 5,086 53,055 (249,413 ) — Inventories 18,693 21,352 3,423 (403 ) 43,065 Other current assets 4,970 3,386 5,116 — 13,472 Total current assets 273,275 50,818 75,200 (249,413 ) 149,880 Property, plant and equipment, net 78,603 101,648 31,932 — 212,183 Goodwill 96,283 4,414 — — 100,697 Other intangible assets, net 115,465 2,498 — — 117,963 Investments in and advances to subsidiaries and affiliates 128,372 — — (128,372 ) — Other non-current assets 3,118 3,774 10,807 — 17,699 TOTAL $ 695,116 $ 163,152 $ 117,939 $ (377,785 ) $ 598,422 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ 15,209 $ 31,931 $ 9,312 $ — $ $56,452 Intercompany payable 249,407 — 6 (249,413 ) — Accrued payroll and compensation 4,002 5,458 1,160 — 10,620 Accrued interest payable 12,428 — — — 12,428 Accrued and other liabilities 4,183 10,060 3,328 — 17,571 Total current liabilities 285,229 47,449 13,806 (249,413 ) 97,071 Long term debt 323,234 — — — 323,234 Deferred and non-current income taxes 41,775 (20,736 ) 332 — 21,371 Other non-current liabilities 14,075 93,245 18,623 — 125,943 Stockholders' equity 30,803 43,194 85,178 (128,372 ) 30,803 TOTAL $ 695,116 $ 163,152 $ 117,939 $ (377,785 ) $ 598,422
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)	CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Three Months Ended June 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 135,630 $ 78,921 $ 32,116 $ (61,287 ) $ 185,380 Cost of goods sold 123,642 67,974 28,737 (60,879 ) 159,474 Gross profit 11,988 10,947 3,379 (408 ) 25,906 Operating expenses 11,434 250 38 — 11,722 Income (loss) from operations 554 10,697 3,341 (408 ) 14,184 Other income (expense): Interest income (expense), net (8,754 ) (51 ) 451 — (8,354 ) Equity in earnings of subsidiaries 14,299 — — (14,299 ) — Other income (expense), net 290 — (374 ) — (84 ) Income (loss) before income taxes from continuing operations 6,389 10,646 3,418 (14,707 ) 5,746 Income tax (benefit) provision 50 (490 ) 62 — (378 ) Income (loss) from continuing operations 6,339 11,136 3,356 (14,707 ) 6,124 Discontinued operations, net of tax — — 215 — 215 Net income (loss) $ 6,339 $ 11,136 $ 3,571 $ (14,707 ) $ 6,339 Comprehensive income (loss) $ 23,905 $ 28,034 $ 3,727 $ (31,761 ) $ 23,905 Three Months Ended June 30, 2014 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 123,044 $ 76,532 $ 33,669 $ (51,670 ) $ 181,575 Cost of goods sold 108,284 69,982 32,065 (51,178 ) 159,153 Gross profit 14,760 6,550 1,604 (492 ) 22,422 Operating expenses 9,843 222 53 — 10,118 Income (loss) from operations 4,917 6,328 1,551 (492 ) 12,304 Other income (expense): Interest income (expense), net (8,766 ) (59 ) 338 — (8,487 ) Equity in earnings of subsidiaries 8,388 — — (8,388 ) — Other income (expense), net (800 ) 63 568 — (169 ) Income (loss) before income taxes from continuing operations 3,739 6,332 2,457 (8,880 ) 3,648 Income tax (benefit) provision (1,556 ) — 95 — (1,461 ) Income (loss) from continuing operations 5,295 6,332 2,362 (8,880 ) 5,109 Discontinued operations, net of tax — — 186 — 186 Net income (loss) $ 5,295 $ 6,332 $ 2,548 $ (8,880 ) $ 5,295 Comprehensive income (loss) $ 5,435 $ 6,322 $ 2,687 $ (9,009 ) $ 5,435 Six Months Ended June 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 255,129 $ 168,164 $ 63,886 $ (118,140 ) $ 369,039 Cost of goods sold 230,878 149,991 58,764 (117,431 ) 322,202 Gross profit 24,251 18,173 5,122 (709 ) 46,837 Operating expenses 22,737 504 84 — 23,325 Income (loss) from operations 1,514 17,669 5,038 (709 ) 23,512 Other income (expense): Interest income (expense), net (17,442 ) (105 ) 843 — (16,704 ) Equity in earnings of subsidiaries 21,912 — — (21,912 ) — Other income (expense), net (279 ) — (977 ) — (1,256 ) Income (loss) before income taxes from continuing operations 5,705 17,564 4,904 (22,621 ) 5,552 Income tax (benefit) provision (46 ) (347 ) 401 — 8 Income (loss) from continuing operations 5,751 17,911 4,503 (22,621 ) 5,544 Discontinued operations, net of tax — — 207 — 207 Net income (loss) $ 5,751 $ 17,911 $ 4,710 $ (22,621 ) $ 5,751 Comprehensive income (loss) $ 24,591 $ 34,899 $ 6,028 $ (40,927 ) $ 24,591 Six Months Ended June 30, 2014 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 231,575 $ 150,834 $ 66,323 $ (100,373 ) $ 348,359 Cost of goods sold 207,166 139,686 61,504 (99,442 ) 308,914 Gross profit 24,409 11,148 4,819 (931 ) 39,445 Operating expenses 19,965 502 105 — 20,572 Income (loss) from operations 4,444 10,646 4,714 (931 ) 18,873 Other income (expense): Interest income (expense), net (17,423 ) (120 ) 636 — (16,907 ) Equity in earnings of subsidiaries 14,061 — — (14,061 ) — Other income (expense), net (877 ) 126 52 — (699 ) Income (loss) before income taxes from continuing operations 205 10,652 5,402 (14,992 ) 1,267 Income tax (benefit) provision (1,517 ) 143 817 — (557 ) Income (loss) from continuing operations 1,722 10,509 4,585 (14,992 ) 1,824 Discontinued operations, net of tax — — (102 ) — (102 ) Net income (loss) $ 1,722 $ 10,509 $ 4,483 $ (14,992 ) $ 1,722 Comprehensive income (loss) $ 2,195 $ 10,486 $ 4,957 $ (15,443 ) $ 2,195
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Six Months Ended June 30, 2015 (In thousands) Parent Company Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES: Net income (loss) $ 5,751 $ 17,911 $ 4,710 $ (22,621 ) $ 5,751 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation 5,558 9,418 1,954 — 16,930 Amortization – deferred financing costs 1,239 — — — 1,239 Amortization – other intangible assets 3,995 84 — — 4,079 Loss on disposal of assets 123 37 (62 ) — 98 Deferred income taxes 27 (490 ) — — (463 ) Non-cash stock-based compensation 1,449 — — — 1,449 Equity in earnings of subsidiaries and affiliates (21,912 ) — — 21,912 — Change in other operating items 18,869 (29,152 ) (889 ) 709 (10,463 ) Net cash provided by (used in) operating activities 15,099 (2,192 ) 5,713 — 18,620 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property, plant, and equipment (4,776 ) (3,990 ) (478 ) — (9,244 ) Proceeds from notes receivable (48,107 ) (19,700 ) — 67,807 — Payments on notes receivable 67,829 46,892 — (114,721 ) — Other — — — — — Net cash provided by (used in) investing activities 14,946 23,202 (478 ) (46,914 ) (9,244 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from notes payable 35,700 48,107 — (67,807 ) 16,000 Payments on notes payable (69,892 ) (67,829 ) — 114,721 (23,000 ) Principal payments on capital leases 3,164 (1,288 ) (3,164 ) — (1,288 ) Other (14 ) — — — (14 ) Net cash provided by (used in) financing activities (31,042 ) (21,010 ) (3,164 ) 46,914 (8,302 ) Net increase (decrease) in cash and cash equivalents (997 ) — 2,071 — 1,074 Cash and cash equivalents, beginning of period 22,710 — 7,063 — 29,773 Cash and cash equivalents, end of period $ 21,713 $ — $ 9,134 $ — $ 30,847 Six Months Ended June 30, 2014 (In thousands) Parent Company Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES: Net income (loss) $ 1,722 $ 10,509 $ 4,483 $ (14,992 ) $ 1,722 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation 5,488 8,864 2,091 — 16,443 Amortization – deferred financing costs 1,239 — — — 1,239 Amortization – other intangible assets 3,975 84 — — 4,059 (Gain) loss on disposal of assets 322 57 27 — 406 Deferred income taxes (292 ) — 277 — (15 ) Non-cash stock-based compensation 1,209 — — — 1,209 Equity in earnings of subsidiaries and affiliates (14,061 ) — — 14,061 - Change in other operating items 9,268 (29,191 ) (1,811 ) 931 (20,803 ) Net cash provided by (used in) operating activities 8,870 (9,677 ) 5,067 — 4,260 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property, plant, and equipment (6,236 ) (8,356 ) (156 ) — (14,748 ) Proceeds from notes receivable (64,880 ) (66,615 ) (45 ) 131,540 — Payment on notes receivable 25,568 45,700 45 (71,313 ) — Other (671 ) 1,235 — — 564 Net cash provided by (used in) investing activities (46,219 ) (28,036 ) (156 ) 60,227 (14,184 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from notes payable 76,615 64,925 — (131,540 ) 10,000 Payments on notes payable (45,700 ) (25,613 ) — 71,313 — Other — (1,599 ) — — (1,599 ) Net cash provided by (used in) financings activities 30,915 37,713 — (60,227 ) 8,401 Net increase (decrease) in cash and cash equivalents (6,434 ) — 4,911 — (1,523 ) Cash and cash equivalents, beginning of period 31,018 — 2,408 — 33,426 Cash and cash equivalents, end of period $ 24,584 $ — $ 7,319 $ — $ 31,903

Changes in Accumulated Other 26

Changes in Accumulated Other Comprehensive Income (Loss) by Component (Tables)	6 Months Ended
	Jun. 30, 2015
Reclassifications out of Accumulated Other Comprehensive Income (Loss): [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	Defined Benefit Pension Defined Benefit Post-Retirement Total Balance as of March 31, 2014 (In thousands) $ (20,433 ) $ 2,054 $ (18,379 ) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 51 80 131 Prior service costs (reclassified to salaries, wages, and benefits) 11 (9 ) 2 Foreign currency translation related to pension and postretirement plans 237 (241 ) (4 ) Income Tax (Expense) or Benefit $ (178 ) $ 189 $ 11 Other comprehensive income (loss), net of tax 121 19 140 Balance as of June 30, 2014 (In thousands) $ (20,312 ) $ 2,073 $ (18,239 ) Defined Benefit Pension Defined Benefit Post-Retirement Total Balance as of December 31, 2013 (In thousands) $ (20,429 ) $ 1,717 $ (18,712 ) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 101 157 258 Prior service costs (reclassified to salaries, wages, and benefits) 22 (18 ) 4 Foreign currency translation related to pension and postretirement plans 261 28 289 Income Tax (Expense) or Benefit $ (267 ) $ 189 $ (78 ) Other comprehensive income (loss), net of tax 117 356 473 Balance as of June 30, 2014 (In thousands) $ (20,312 ) $ 2,073 $ (18,239 ) Defined Benefit Pension Defined Benefit Post-Retirement Total Balance as of March 31, 2015 (In thousands) $ (39,209 ) $ (9,155 ) $ (48,364 ) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 320 94 414 Prior service costs (reclassified to salaries, wages, and benefits) 11 (93 ) (82 ) Foreign currency translation related to pension and postretirement plans (180 ) (51 ) (231 ) Remeasurements — 17,871 17,871 Income Tax (Expense) or Benefit $ 62 $ (468 ) $ (406 ) Other comprehensive income (loss), net of tax 213 17,353 17,566 Balance as of June 30, 2015 (In thousands) $ (38,996 ) $ 8,198 $ (30,798 ) Defined Benefit Pension Defined Benefit Post-Retirement Total Balance as of December 31, 2014 (In thousands) $ (40,160 ) $ (9,478 ) $ (49,638 ) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 631 195 826 Prior service costs (reclassified to salaries, wages, and benefits) 22 (102 ) (80 ) Foreign currency translation related to pension and postretirement plans 705 270 975 Remeasurements - 17,871 17,871 Income Tax (Expense) or Benefit $ (194 ) $ (558 ) $ (752 ) Other comprehensive income (loss), net of tax 1,164 17,676 18,840 Balance as of June 30, 2015 (In thousands) $ (38,996 ) $ 8,198 $ (30,798 )

Basis of Presentation and Sum27

Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Numerator [Abstract]
Net income from continuing operations	$ 6,124	$ 5,109	$ 5,544	$ 1,824
Net income (loss) from discontinuing operations	215	186	207	(102)
Net income	$ 6,339	$ 5,295	$ 5,751	$ 1,722
Denominator [Abstract]
Weighted average shares outstanding - Basic (in shares)	47,991,000	47,737,000	47,907,000	47,667,000
Weighted average shares outstanding - Diluted (in shares)	49,286,000	49,003,000	48,554,000	48,299,000
Basic income (loss) per common share:
Basic income per common share - continuing operations (in dollars per share)	$ 0.13	$ 0.11	$ 0.12	$ 0.04
Basic income per common share - discontinued operations (in dollars per share)	0	0	0	0
Basic income per common share (in dollars per share)	0.13	0.11	0.12	0.04
Diluted income (loss) per common share
Diluted income per common share - continuing operations (in dollars per share)	0.13	0.11	0.12	0.04
Diluted income per common share - discontinued operations (in dollars per share)	0	0	0	0
Diluted income per common share (in dollars per share)	$ 0.13	$ 0.11	$ 0.12	$ 0.04
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options exercisable which were not included in computation of diluted earnings per share (in shares)			144,095	149,094
Stock-Based Compensation [Abstract]
Share-based compensation expense recognized	$ 786	$ 710	$ 1,449	$ 1,209
Unrecognized pre-tax compensation expense related to share-based awards not yet vested	$ 5,000		$ 5,000
Weighted-average period of recognition			1 year 9 months 18 days

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Discontinued Operations (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Discontinued operations [Abstract]
Net sales	$ 0	$ 0	$ 0	$ 0
Loss from operations	(11)	(10)	(21)	(21)
Other Income (Expense)	226	196	228	(81)
Discontinued operations	$ 215	$ 186	$ 207	$ (102)

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Inventories on a FIFO basis [Abstract]
Raw materials	$ 7,844	$ 8,244
Work in process	12,198	14,073
Finished manufactured goods	20,682	20,748
Total inventories	$ 40,724	$ 43,065

Goodwill and Other Intangible30

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Dec. 31, 2014
Goodwill by reportable segment [Roll Forward]
Balance as of December 31, 2014	$ 100,697
Balance as of June 30, 2015	100,697
Other intangible assets by reportable segment [Roll Forward]
Beginning Balance	117,963	$ 125,430
Additions		671
Amortization	(4,079)	(4,059)
Ending Balance	113,884	122,042
Goodwill [Abstract]
Gross Amount			$ 100,697	$ 100,697
Accumulated Amortization			0	0
Carrying Amount	100,697		100,697	100,697
Other intangible assets [Abstract]
Gross Amount			191,673	191,673
Accumulated Amortization			77,789	73,710
Carrying Amount	113,884	125,430	113,884	117,963
Estimated amortization expense for other intangible assets, 2015			8,200
Estimated amortization expense for other intangible assets, 2016			8,200
Estimated amortization expense for other intangible assets, 2017			8,200
Estimated amortization expense for other intangible assets, 2018			8,200
Estimated amortization expense for other intangible assets, 2019			8,200
Trade names [Member]
Other intangible assets by reportable segment [Roll Forward]
Beginning Balance	25,200
Ending Balance	25,200
Other intangible assets [Abstract]
Gross Amount			25,200	25,200
Accumulated Amortization			0	0
Carrying Amount	25,200		25,200	25,200
Technology [Member]
Other intangible assets by reportable segment [Roll Forward]
Beginning Balance	16,011
Ending Balance	$ 14,498
Other intangible assets [Abstract]
Weighted Average Useful Lives	10 years 7 months 6 days
Gross Amount			39,169	39,169
Accumulated Amortization			24,671	23,158
Carrying Amount	$ 14,498		14,498	16,011
Customer relationships [Member]
Other intangible assets by reportable segment [Roll Forward]
Beginning Balance	76,752
Ending Balance	$ 74,186
Other intangible assets [Abstract]
Weighted Average Useful Lives	16 years 9 months 18 days
Gross Amount			127,304	127,304
Accumulated Amortization			53,118	50,552
Carrying Amount	$ 74,186		74,186	76,752
Wheels [Member]
Goodwill by reportable segment [Roll Forward]
Balance as of December 31, 2014	96,283
Balance as of June 30, 2015	96,283
Other intangible assets by reportable segment [Roll Forward]
Beginning Balance	115,465	122,764
Additions		671
Amortization	(3,995)	(3,975)
Ending Balance	111,470	119,460
Goodwill [Abstract]
Carrying Amount	96,283		96,283	96,283
Other intangible assets [Abstract]
Carrying Amount	115,465	122,764	111,470	115,465
Brillion Iron Works [Member]
Goodwill by reportable segment [Roll Forward]
Balance as of December 31, 2014	4,414
Balance as of June 30, 2015	4,414
Other intangible assets by reportable segment [Roll Forward]
Beginning Balance	2,498	2,666
Additions		0
Amortization	(84)	(84)
Ending Balance	2,414	2,582
Goodwill [Abstract]
Carrying Amount	4,414		4,414	4,414
Other intangible assets [Abstract]
Carrying Amount	$ 2,498	$ 2,666	$ 2,414	$ 2,498

Pension and Other Postretirem31

Pension and Other Postretirement Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Components of net periodic benefit cost [Abstract]
Defined benefit plans employer contributions toward sponsored pension plans	$ 3,200		$ 3,200
Anticipated contribution during current fiscal year			4,500
Aggregate contribution towards sponsored pension plans	7,700		7,700
Remeasurements	17,871		17,871
Pension Benefits [Member]
Components of net periodic benefit cost [Abstract]
Service cost-benefits earned during the period	179	$ 270	356	$ 534
Interest cost on projected benefit obligation	2,370	2,697	4,724	5,351
Expected return on plan assets	(2,785)	(3,213)	(5,557)	(6,368)
Amortization of net transition (asset) obligation			0	0
Amortization of prior service (credit) cost	11	11	22	22
Amortization of (gain)/loss	320	51	631	101
Other one-time charges			0	0
Total benefits cost (credited) charged to income	95	(184)	176	(360)
Other Benefits [Member]
Components of net periodic benefit cost [Abstract]
Service cost-benefits earned during the period	101	87	204	172
Interest cost on projected benefit obligation	754	883	1,614	1,759
Expected return on plan assets	0	0	0	0
Amortization of net transition (asset) obligation			0	0
Amortization of prior service (credit) cost	(93)	(9)	(102)	(18)
Amortization of (gain)/loss	94	80	195	157
Other one-time charges			0	0
Total benefits cost (credited) charged to income	$ 856	$ 1,041	$ 1,911	$ 2,070

Commitments and Contingencies (

Commitments and Contingencies (Details) - Jun. 30, 2015 $ in Millions	USD ($)Employee
Commitments and Contingencies [Abstract]
Environmental reserve \| $	$ 1.5
Total number of employees	2,186
Number of salaried employees	496
Employees represented by unions	1,438
Percentage of employees represented by unions (in hundredths)	66.00%
Number of employees covered under Rockford, Illinois facility	282

Financial Instruments (Details)

Financial Instruments (Details) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior secured notes, interest (in hundredths)	9.50%	9.50%
9.5% senior secured notes, carrying value	$ 306.8	$ 306.2
Fair value of ABL facility	10	17
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
9.5% senior secured notes, fair value	$ 319.2	$ 319.2

Segment Reporting (Details)

Segment Reporting (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Segment Reporting (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Net sales and operating income by segment [Abstract]
Net sales	$ 185,380	$ 181,575	$ 369,039	$ 348,359
Income (loss) from operations	14,184	12,304	23,512	18,873
Wheels [Member]
Net sales and operating income by segment [Abstract]
Net sales	114,356	101,155	222,692	193,373
Income (loss) from operations	17,405	11,857	30,657	21,599
Gunite [Member]
Net sales and operating income by segment [Abstract]
Net sales	47,006	48,304	84,746	92,277
Income (loss) from operations	7,338	7,243	10,079	10,521
Brillion Iron Works [Member]
Net sales and operating income by segment [Abstract]
Net sales	24,018	32,116	61,601	62,709
Income (loss) from operations	(1,470)	489	726	1,764
Corporate / Other [Member]
Net sales and operating income by segment [Abstract]
Income (loss) from operations	(9,089)	(7,285)	(17,950)	(15,011)
Inter-segment sales [Member]
Net sales and operating income by segment [Abstract]
Net sales	$ 1,733	$ 3,929	$ 3,908	$ 7,770

Segment Reporting, Asset reconc

Segment Reporting, Asset reconciliation (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Reconciliation of assets by segment [Abstract]
Total assets	$ 603,700	$ 598,422
Wheels [Member]
Reconciliation of assets by segment [Abstract]
Total assets	447,532	441,835
Gunite [Member]
Reconciliation of assets by segment [Abstract]
Total assets	62,553	59,600
Brillion Iron Works [Member]
Reconciliation of assets by segment [Abstract]
Total assets	52,155	55,226
Corporate / Other [Member]
Reconciliation of assets by segment [Abstract]
Total assets	$ 41,460	$ 41,761

Debt (Details)

Debt (Details) - USD ($) $ in Thousands	Jul. 29, 2010	Jun. 30, 2015	Dec. 31, 2014	Jul. 11, 2013
Debt Instrument [Line Items]
Total debt		$ 316,760	$ 323,234
9.5% senior secured notes, net of discount		$ 306,800	$ 306,200
Senior secured notes, interest (in hundredths)		9.50%	9.50%
9.5% senior secured notes [Member]
Debt Instrument [Line Items]
9.5% senior secured notes, net of discount		$ 306,800	$ 306,200
Senior secured notes, interest (in hundredths)		9.50%	9.50%
ABL Credit Facility [Member]
Debt Instrument [Line Items]
Borrowed amount from credit facility		$ 10,000	$ 17,000	$ 45,300
Excess availability of facility as a percentage of commitment to maintain fixed charge coverage ratio, minimum (in hundredths)		10.00%
Minimum ratio of adjusted EBITDA		1
Credit facility principal amount	$ 75,000	$ 100,000
Increase the availability under facility	$ 25,000
Credit facility maturity date	Jul. 29, 2015	Jul. 11, 2018
Aggregate availability subject to certain conditions	$ 100,000
Interest rate terms		Borrowings under the ABL Facility bear interest through maturity at a variable rate based upon, at our option, either LIBOR or the base rate (which is the greatest of one-half of 1.00% in excess of the federal funds rate, 1.00% in excess of the one-month LIBOR rate and the Agent’s prime rate), plus, in each case, an applicable margin.
Unused line fee if utilization under the facility is greater than or equal to 50% (in hundredths)	0.50%	0.25%
Unused line fee if utilization under the facility is less than 50.0% (in hundredths)	0.75%	0.375%
Utilization percentage of commitments (in hundredths)	50.00%	50.00%
ABL Credit Facility [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Basis spread (in hundredths)		3.50%
ABL Credit Facility [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Basis spread (in hundredths)		2.75%
ABL Credit Facility [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit facility principal amount		$ 90,000
ABL Credit Facility [Member] \| First-in Last-out Term Facility [Member]
Debt Instrument [Line Items]
Credit facility principal amount		10,000
Increase the availability under facility		$ 50,000
ABL Credit Facility [Member] \| First-in Last-out Term Facility [Member] \| Minimum [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Basis spread (in hundredths)		2.75%
ABL Credit Facility [Member] \| First-in Last-out Term Facility [Member] \| Minimum [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Basis spread (in hundredths)		1.00%
ABL Credit Facility [Member] \| First-in Last-out Term Facility [Member] \| Maximum [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Basis spread (in hundredths)		3.25%
ABL Credit Facility [Member] \| First-in Last-out Term Facility [Member] \| Maximum [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Basis spread (in hundredths)		1.50%
ABL Credit Facility [Member] \| Swingline Loans [Member]
Debt Instrument [Line Items]
Aggregate availability subject to certain conditions	$ 10,000	$ 10,000
ABL Credit Facility [Member] \| Letter of Credit [Member]
Debt Instrument [Line Items]
Aggregate availability subject to certain conditions	$ 20,000	$ 20,000
ABL Credit Facility [Member] \| Other Advances [Member] \| Minimum [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Basis spread (in hundredths)		1.75%
ABL Credit Facility [Member] \| Other Advances [Member] \| Minimum [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Basis spread (in hundredths)		0.00%
ABL Credit Facility [Member] \| Other Advances [Member] \| Maximum [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Basis spread (in hundredths)		2.25%
ABL Credit Facility [Member] \| Other Advances [Member] \| Maximum [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Basis spread (in hundredths)		0.50%

Guarantor and Non-guarantor F37

Guarantor and Non-guarantor Financial Statements, Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013
Guarantor and Non-guarantor Financial Statements [Abstract]
Percentage of ownership in domestic subsidiaries (in hundredths)	100.00%
ASSETS
Cash and cash equivalents	$ 30,847		$ 29,773	$ 31,903		$ 33,426
Customer and other receivables, net	77,691		63,570
Intercompany receivable	0		0
Inventories	40,724		43,065
Other current assets	13,586		13,472
Total current assets	162,848		149,880
Property, plant, and equipment, net	206,174		212,183
Goodwill	100,697		100,697
Intangible assets, net	113,884		117,963	122,042		125,430
Investments in and advances to subsidiaries and affiliates	0		0
Deferred income taxes	2,797
Other non-current assets	17,300		17,699
TOTAL	603,700		598,422
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	65,573		56,452
Intercompany payable	0		0
Accrued payroll and compensation	8,375		10,620
Accrued interest payable	12,462		12,428
Accrued and other liabilities	17,335		17,571
Total current liabilities	103,745		97,071
Long term debt	316,760		323,234
Deferred and non-current income taxes	23,238		21,371
Other non-current liabilities	103,525		125,943
Stockholders' equity	56,432	$ 31,789	30,803	64,984	$ 58,890	61,884
TOTAL	603,700		598,422
Eliminations [Member]
ASSETS
Cash and cash equivalents	0		0	0		0
Customer and other receivables, net	0		403
Intercompany receivable	(118,949)		(249,413)
Inventories	(408)		(403)
Other current assets	0		0
Total current assets	(119,357)		(249,413)
Property, plant, and equipment, net	0		0
Goodwill	0		0
Intangible assets, net	0		0
Investments in and advances to subsidiaries and affiliates	(165,788)		(128,372)
Deferred income taxes	(37,662)
Other non-current assets	0		0
TOTAL	(322,807)		(377,785)
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	0		0
Intercompany payable	(119,357)		(249,413)
Accrued payroll and compensation	0		0
Accrued interest payable	0		0
Accrued and other liabilities	0		0
Total current liabilities	(119,357)		(249,413)
Long term debt	0		0
Deferred and non-current income taxes	(37,662)		0
Other non-current liabilities	0		0
Stockholders' equity	(165,788)		(128,372)
TOTAL	(322,807)		(377,785)
Parent [Member]
ASSETS
Cash and cash equivalents	21,713		22,710	24,584		31,018
Customer and other receivables, net	51,354		35,630
Intercompany receivable	0		191,272
Inventories	20,373		18,693
Other current assets	6,774		4,970
Total current assets	100,214		273,275
Property, plant, and equipment, net	78,031		78,603
Goodwill	96,283		96,283
Intangible assets, net	111,470		115,465
Investments in and advances to subsidiaries and affiliates	165,788		128,372
Deferred income taxes	0
Other non-current assets	5,907		3,118
TOTAL	557,693		695,116
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	17,395		15,209
Intercompany payable	87,645		249,407
Accrued payroll and compensation	1,278		4,002
Accrued interest payable	12,462		12,428
Accrued and other liabilities	4,309		4,183
Total current liabilities	123,089		285,229
Long term debt	316,760		323,234
Deferred and non-current income taxes	47,326		41,775
Other non-current liabilities	14,086		14,075
Stockholders' equity	56,432		30,803
TOTAL	557,693		695,116
Guarantor Subsidiaries [Member]
ASSETS
Cash and cash equivalents	0		0	0		0
Customer and other receivables, net	20,783		20,994
Intercompany receivable	32,364		5,086
Inventories	17,397		21,352
Other current assets	2,037		3,386
Total current assets	72,581		50,818
Property, plant, and equipment, net	97,703		101,648
Goodwill	4,414		4,414
Intangible assets, net	2,414		2,498
Investments in and advances to subsidiaries and affiliates	0		0
Deferred income taxes	35,640
Other non-current assets	345		3,774
TOTAL	213,097		163,152
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	36,894		31,931
Intercompany payable	0		0
Accrued payroll and compensation	6,011		5,458
Accrued interest payable	0		0
Accrued and other liabilities	9,956		10,060
Total current liabilities	52,861		47,449
Long term debt	0		0
Deferred and non-current income taxes	10,615		(20,736)
Other non-current liabilities	71,875		93,245
Stockholders' equity	77,746		43,194
TOTAL	213,097		163,152
Non-guarantor Subsidiaries [Member]
ASSETS
Cash and cash equivalents	9,134		7,063	$ 7,319		$ 2,408
Customer and other receivables, net	5,554		6,543
Intercompany receivable	86,585		53,055
Inventories	3,362		3,423
Other current assets	4,775		5,116
Total current assets	109,410		75,200
Property, plant, and equipment, net	30,440		31,932
Goodwill	0		0
Intangible assets, net	0		0
Investments in and advances to subsidiaries and affiliates	0		0
Deferred income taxes	4,819
Other non-current assets	11,048		10,807
TOTAL	155,717		117,939
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	11,284		9,312
Intercompany payable	31,712		6
Accrued payroll and compensation	1,086		1,160
Accrued interest payable	0		0
Accrued and other liabilities	3,070		3,328
Total current liabilities	47,152		13,806
Long term debt	0		0
Deferred and non-current income taxes	2,959		332
Other non-current liabilities	17,564		18,623
Stockholders' equity	88,042		85,178
TOTAL	$ 155,717		$ 117,939

Guarantor and Non-guarantor F38

Guarantor and Non-guarantor Financial Statements, Condensed Consolidated Statements of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Net sales	$ 185,380	$ 181,575	$ 369,039	$ 348,359
Cost of goods sold	159,474	159,153	322,202	308,914
Gross profit	25,906	22,422	46,837	39,445
Operating expenses	11,722	10,118	23,325	20,572
Income from operations	14,184	12,304	23,512	18,873
Other income (expense):
Interest expense, net	(8,354)	(8,487)	(16,704)	(16,907)
Equity in earnings of subsidiaries	0	0	0	0
Other income (expense), net	(84)	(169)	(1,256)	(699)
Income before income taxes from continuing operations	5,746	3,648	5,552	1,267
Income tax provision (benefit)	(378)	(1,461)	8	(557)
Net income from continuing operations	6,124	5,109	5,544	1,824
Discontinued operations, net of tax	215	186	207	(102)
Net income	6,339	5,295	5,751	1,722
Comprehensive income	23,905	5,435	24,591	2,195
Eliminations [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Net sales	(61,287)	(51,670)	(118,140)	(100,373)
Cost of goods sold	(60,879)	(51,178)	(117,431)	(99,442)
Gross profit	(408)	(492)	(709)	(931)
Operating expenses	0	0	0	0
Income from operations	(408)	(492)	(709)	(931)
Other income (expense):
Interest expense, net	0	0	0	0
Equity in earnings of subsidiaries	(14,299)	(8,388)	(21,912)	(14,061)
Other income (expense), net	0	0	0	0
Income before income taxes from continuing operations	(14,707)	(8,880)	(22,621)	(14,992)
Income tax provision (benefit)	0	0	0	0
Net income from continuing operations	(14,707)	(8,880)	(22,621)	(14,992)
Discontinued operations, net of tax	0	0	0	0
Net income	(14,707)	(8,880)	(22,621)	(14,992)
Comprehensive income	(31,761)	(9,009)	(40,927)	(15,443)
Parent [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Net sales	135,630	123,044	255,129	231,575
Cost of goods sold	123,642	108,284	230,878	207,166
Gross profit	11,988	14,760	24,251	24,409
Operating expenses	11,434	9,843	22,737	19,965
Income from operations	554	4,917	1,514	4,444
Other income (expense):
Interest expense, net	(8,754)	(8,766)	(17,442)	(17,423)
Equity in earnings of subsidiaries	14,299	8,388	21,912	14,061
Other income (expense), net	290	(800)	(279)	(877)
Income before income taxes from continuing operations	6,389	3,739	5,705	205
Income tax provision (benefit)	50	(1,556)	(46)	(1,517)
Net income from continuing operations	6,339	5,295	5,751	1,722
Discontinued operations, net of tax	0	0	0	0
Net income	6,339	5,295	5,751	1,722
Comprehensive income	23,905	5,435	24,591	2,195
Guarantor Subsidiaries [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Net sales	78,921	76,532	168,164	150,834
Cost of goods sold	67,974	69,982	149,991	139,686
Gross profit	10,947	6,550	18,173	11,148
Operating expenses	250	222	504	502
Income from operations	10,697	6,328	17,669	10,646
Other income (expense):
Interest expense, net	(51)	(59)	(105)	(120)
Equity in earnings of subsidiaries	0	0	0	0
Other income (expense), net	0	63	0	126
Income before income taxes from continuing operations	10,646	6,332	17,564	10,652
Income tax provision (benefit)	(490)	0	(347)	143
Net income from continuing operations	11,136	6,332	17,911	10,509
Discontinued operations, net of tax	0	0	0	0
Net income	11,136	6,332	17,911	10,509
Comprehensive income	28,034	6,322	34,899	10,486
Non-guarantor Subsidiaries [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Net sales	32,116	33,669	63,886	66,323
Cost of goods sold	28,737	32,065	58,764	61,504
Gross profit	3,379	1,604	5,122	4,819
Operating expenses	38	53	84	105
Income from operations	3,341	1,551	5,038	4,714
Other income (expense):
Interest expense, net	451	338	843	636
Equity in earnings of subsidiaries	0	0	0	0
Other income (expense), net	(374)	568	(977)	52
Income before income taxes from continuing operations	3,418	2,457	4,904	5,402
Income tax provision (benefit)	62	95	401	817
Net income from continuing operations	3,356	2,362	4,503	4,585
Discontinued operations, net of tax	215	186	207	(102)
Net income	3,571	2,548	4,710	4,483
Comprehensive income	$ 3,727	$ 2,687	$ 6,028	$ 4,957

Guarantor and Non-guarantor F39

Guarantor and Non-guarantor Financial Statements, Condensed Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 6,339	$ 5,295	$ 5,751	$ 1,722
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation			16,930	16,443
Amortization - deferred financing costs and debt discount			1,239	1,239
Amortization - other intangible assets			4,079	4,059
(Gain) loss on disposal of assets			98	406
Deferred income taxes			(463)	(15)
Non-cash stock-based compensation	786	710	1,449	1,209
Equity in earnings of subsidiaries and affiliates			0	0
Change in other operating items			(10,463)	(20,803)
Net cash provided by operating activities			18,620	4,260
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment			(9,244)	(14,748)
Proceeds from notes receivable			0	0
Payments on notes receivable			0	0
Other			0	564
Net cash used in investing activities			(9,244)	(14,184)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of notes payable			(23,000)	0
Proceeds from notes payable			16,000	10,000
Principal payments on capital leases			(1,288)	(1,599)
Other			(14)	(1,599)
Net cash (used in) provided by financing activities			(8,302)	8,401
Net increase (decrease) in cash and cash equivalents			1,074	(1,523)
Cash and cash equivalents, beginning of period			29,773	33,426
Cash and cash equivalents, end of period	30,847	31,903	30,847	31,903
Eliminations [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	(14,707)	(8,880)	(22,621)	(14,992)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation			0	0
Amortization - deferred financing costs and debt discount			0	0
Amortization - other intangible assets			0	0
(Gain) loss on disposal of assets			0	0
Deferred income taxes			0	0
Non-cash stock-based compensation			0	0
Equity in earnings of subsidiaries and affiliates			21,912	14,061
Change in other operating items			709	931
Net cash provided by operating activities			0	0
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment			0	0
Proceeds from notes receivable			67,807	131,540
Payments on notes receivable			(114,721)	(71,313)
Other			0	0
Net cash used in investing activities			(46,914)	60,227
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of notes payable			114,721	71,313
Proceeds from notes payable			(67,807)	(131,540)
Principal payments on capital leases			0
Other			0	0
Net cash (used in) provided by financing activities			46,914	(60,227)
Net increase (decrease) in cash and cash equivalents			0	0
Cash and cash equivalents, beginning of period			0	0
Cash and cash equivalents, end of period	0	0	0	0
Parent [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	6,339	5,295	5,751	1,722
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation			5,558	5,488
Amortization - deferred financing costs and debt discount			1,239	1,239
Amortization - other intangible assets			3,995	3,975
(Gain) loss on disposal of assets			123	322
Deferred income taxes			27	(292)
Non-cash stock-based compensation			1,449	1,209
Equity in earnings of subsidiaries and affiliates			(21,912)	(14,061)
Change in other operating items			18,869	9,268
Net cash provided by operating activities			15,099	8,870
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment			(4,776)	(6,236)
Proceeds from notes receivable			(48,107)	(64,880)
Payments on notes receivable			67,829	25,568
Other			0	(671)
Net cash used in investing activities			14,946	(46,219)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of notes payable			(69,892)	(45,700)
Proceeds from notes payable			35,700	76,615
Principal payments on capital leases			3,164
Other			(14)	0
Net cash (used in) provided by financing activities			(31,042)	30,915
Net increase (decrease) in cash and cash equivalents			(997)	(6,434)
Cash and cash equivalents, beginning of period			22,710	31,018
Cash and cash equivalents, end of period	21,713	24,584	21,713	24,584
Guarantor Subsidiaries [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	11,136	6,332	17,911	10,509
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation			9,418	8,864
Amortization - deferred financing costs and debt discount			0	0
Amortization - other intangible assets			84	84
(Gain) loss on disposal of assets			37	57
Deferred income taxes			(490)	0
Non-cash stock-based compensation			0	0
Equity in earnings of subsidiaries and affiliates			0	0
Change in other operating items			(29,152)	(29,191)
Net cash provided by operating activities			(2,192)	(9,677)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment			(3,990)	(8,356)
Proceeds from notes receivable			(19,700)	(66,615)
Payments on notes receivable			46,892	45,700
Other			0	1,235
Net cash used in investing activities			23,202	(28,036)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of notes payable			(67,829)	(25,613)
Proceeds from notes payable			48,107	64,925
Principal payments on capital leases			(1,288)
Other			0	(1,599)
Net cash (used in) provided by financing activities			(21,010)	37,713
Net increase (decrease) in cash and cash equivalents			0	0
Cash and cash equivalents, beginning of period			0	0
Cash and cash equivalents, end of period	0	0	0	0
Non-guarantor Subsidiaries [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	3,571	2,548	4,710	4,483
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation			1,954	2,091
Amortization - deferred financing costs and debt discount			0	0
Amortization - other intangible assets			0	0
(Gain) loss on disposal of assets			(62)	27
Deferred income taxes			0	277
Non-cash stock-based compensation			0	0
Equity in earnings of subsidiaries and affiliates			0	0
Change in other operating items			(889)	(1,811)
Net cash provided by operating activities			5,713	5,067
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment			(478)	(156)
Proceeds from notes receivable			0	(45)
Payments on notes receivable			0	45
Other			0	0
Net cash used in investing activities			(478)	(156)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of notes payable			0	0
Proceeds from notes payable			0	0
Principal payments on capital leases			(3,164)
Other			0	0
Net cash (used in) provided by financing activities			(3,164)	0
Net increase (decrease) in cash and cash equivalents			2,071	4,911
Cash and cash equivalents, beginning of period			7,063	2,408
Cash and cash equivalents, end of period	$ 9,134	$ 7,319	$ 9,134	$ 7,319

Changes in Accumulated Other 40

Changes in Accumulated Other Comprehensive Income (Loss) by Component (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Accumulated other comprehensive income (loss), beginning balance	$ (48,364)	$ (18,379)	$ (49,638)	$ (18,712)
Amounts reclassified from accumulated other comprehensive income (loss)	17,566	140	18,840	473
Accumulated other comprehensive income (loss), ending balance	(30,798)	(18,239)	(30,798)	(18,239)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial costs (reclassified to salaries, wages, and benefits)	414	131	826	258
Prior service costs (reclassified to salaries, wages, and benefits)	(82)	2	(80)	4
Foreign currency translation related to pension and postretirement plans	(231)	(4)	975	289
Remeasurements	17,871		17,871
Income tax provision AOCI (benefit)	(406)	11	(752)	(78)
Amounts reclassified from accumulated other comprehensive income (loss)	17,566	140	18,840	473
Pension Plan [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Accumulated other comprehensive income (loss), beginning balance	(39,209)	(20,433)	(40,160)	(20,429)
Amounts reclassified from accumulated other comprehensive income (loss)	213	121	1,164	117
Accumulated other comprehensive income (loss), ending balance	(38,996)	(20,312)	(38,996)	(20,312)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial costs (reclassified to salaries, wages, and benefits)	320	51	631	101
Prior service costs (reclassified to salaries, wages, and benefits)	11	11	22	22
Foreign currency translation related to pension and postretirement plans	(180)	237	705	261
Remeasurements	0		0
Income tax provision AOCI (benefit)	62	(178)	(194)	(267)
Amounts reclassified from accumulated other comprehensive income (loss)	213	121	1,164	117
Post Retirement Plan [Member] \| Accumulated Defined Benefit Plans Adjustment [Member]
Amounts reclassified from accumulated other comprehensive loss:
Remeasurements	17,871		17,871
Post Retirement Plan [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Accumulated other comprehensive income (loss), beginning balance	(9,155)	2,054	(9,478)	1,717
Amounts reclassified from accumulated other comprehensive income (loss)	17,353	19	17,676	356
Accumulated other comprehensive income (loss), ending balance	8,198	2,073	8,198	2,073
Amounts reclassified from accumulated other comprehensive loss:
Actuarial costs (reclassified to salaries, wages, and benefits)	94	80	195	157
Prior service costs (reclassified to salaries, wages, and benefits)	(93)	(9)	(102)	(18)
Foreign currency translation related to pension and postretirement plans	(51)	(241)	270	28
Remeasurements	17,871		17,871
Income tax provision AOCI (benefit)	(468)	189	(558)	189
Amounts reclassified from accumulated other comprehensive income (loss)	$ 17,353	$ 19	$ 17,676	$ 356