Accuride (ACUZW) Inactive 10-Q2 Nov 152015 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($)	9 Months Ended
Document and Entity Information - USD ($)	Sep. 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		47,953,555
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
CURRENT ASSETS:
Cash and cash equivalents	$ 39,125	$ 29,773
Customer receivables, net of allowance for doubtful accounts of $521 and $327 in 2015 and 2014, respectively	57,867	56,271
Other receivables	5,868	7,299
Inventories	36,695	43,065
Deferred income taxes	2,687	2,687
Prepaid expenses and other current assets	8,504	10,785
Total current assets	150,746	149,880
PROPERTY, PLANT AND EQUIPMENT, net	203,778	212,183
OTHER ASSETS:
Goodwill	100,697	100,697
Other intangible assets, net	113,692	117,963
Deferred financing costs, net of accumulated amortization of $6,148 and $5,077 in 2015 and 2014, respectively	3,965	5,012
Deferred income taxes	2,490	1,289
Pension asset	11,883	9,518
Other	5,020	1,880
TOTAL	592,271	598,422
CURRENT LIABILITIES:
Accounts payable	59,892	56,452
Accrued payroll and compensation	8,032	10,620
Accrued interest payable	5,073	12,428
Accrued workers compensation	2,879	3,137
Accrued and other liabilities	15,726	14,434
Total current liabilities	91,602	97,071
LONG-TERM DEBT	322,022	323,234
DEFERRED INCOME TAXES	15,067	14,837
NON-CURRENT INCOME TAXES PAYABLE	6,604	6,534
OTHER POSTRETIREMENT BENEFIT PLAN LIABILITY	62,988	82,157
PENSION BENEFIT PLAN LIABILITY	29,268	32,348
OTHER LIABILITIES	$ 9,036	$ 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, 47,953,555 and 47,718,818 shares issued and outstanding at June 30, 2015 and December 31, 2014, respectively, and additional paid-in-capital	444,360	442,631
Accumulated other comprehensive loss	(34,057)	(49,638)
Accumulated deficiency	(354,619)	(362,190)
Total stockholders' equity	55,684	30,803
TOTAL	$ 592,271	$ 598,422

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
CURRENT ASSETS:
Customer receivables, allowance for doubtful accounts	$ 521	$ 327
OTHER ASSETS:
Deferred financing costs, accumulated amortization	$ 6,148	$ 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)	47,953,555	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		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) [Abstract]
NET SALES	$ 163,428	$ 184,007	$ 532,467	$ 532,366
COST OF GOODS SOLD	145,165	164,095	467,367	473,009
Gross profit	18,263	19,912	65,100	59,357
OPERATING EXPENSES:
Selling, general and administrative	10,765	9,868	34,090	30,440
Income from operations	7,498	10,044	31,010	28,917
OTHER EXPENSE [Abstract]
Interest expense, net	(8,249)	(8,444)	(24,953)	(25,351)
Other loss, net	(1,142)	(805)	(2,398)	(1,504)
Income (loss) before income taxes from continuing operations	(1,893)	795	3,659	2,062
INCOME TAX BENEFIT	(3,671)	(410)	(3,663)	(967)
Net income from continuing operations	1,778	1,205	7,322	3,029
DISCONTINUED OPERATIONS, NET OF TAX	42	(106)	249	(208)
Net income	1,820	1,099	7,571	2,821
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Amounts reclassified from accumulated other comprehensive income	(3,259)	472	15,581	945
COMPREHENSIVE INCOME (LOSS)	$ (1,439)	$ 1,571	$ 23,152	$ 3,766
Weighted average common shares outstanding-basic (in shares)	48,015	47,749	47,943	47,694
Basic income per common share - continuing operations (in dollars per share)	$ 0.04	$ 0.02	$ 0.15	$ 0.06
Basic income per common share - discontinued operations (in dollars per share)	0	0	0.01	0
Basic income per common share (in dollars per share)	$ 0.04	$ 0.02	$ 0.16	$ 0.06
Weighted average common shares outstanding-diluted (in shares)	49,422	49,042	48,844	48,531
Diluted income per common share - continuing operations (in dollars per share)	$ 0.04	$ 0.02	$ 0.15	$ 0.06
Diluted income per common share - discontinued operations (in dollars per share)	0	0	0.01	0
Diluted income per common share (in dollars per share)	$ 0.04	$ 0.02	$ 0.16	$ 0.06

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	2,821	2,821
Share-based compensation expense	1,831	0	0	1,831
Tax impact of forfeited vested shares	(304)	0	0	(304)
Other comprehensive income, net of tax	0	945	0	945
BALANCE at Sep. 30, 2014	442,006	(17,767)	(357,062)	67,177
BALANCE at Jun. 30, 2014	441,384	(18,239)	(358,161)	64,984
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	1,099	1,099
Share-based compensation expense	622	0	0	622
Tax impact of forfeited vested shares	0	0	0	0
Other comprehensive income, net of tax	0	472	0	472
BALANCE at Sep. 30, 2014	442,006	(17,767)	(357,062)	67,177
BALANCE at Dec. 31, 2014	442,631	(49,638)	(362,190)	30,803
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	7,571	7,571
Share-based compensation expense	2,147	0	0	2,147
Tax impact of forfeited vested shares	(418)	0	0	(418)
Other comprehensive income, net of tax	0	15,581	0	15,581
BALANCE at Sep. 30, 2015	444,360	(34,057)	(354,619)	55,684
BALANCE at Jun. 30, 2015	443,669	(30,798)	(356,439)	56,432
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	0	0	1,820	1,820
Share-based compensation expense	698	0	0	698
Tax impact of forfeited vested shares	(7)	0	0	(7)
Other comprehensive income, net of tax	0	(3,259)	0	(3,259)
BALANCE at Sep. 30, 2015	$ 444,360	$ (34,057)	$ (354,619)	$ 55,684

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income	$ 7,571	$ 2,821
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation of property, plant and equipment	25,326	24,907
Amortization - deferred financing costs and debt discount	1,859	1,859
Amortization - other intangible assets	6,174	6,097
Loss on disposal of assets	240	669
Provision for deferred income taxes	(4,864)	(592)
Non-cash stock-based compensation	2,147	1,831
Changes in certain assets and liabilities:
Receivables	(165)	(23,416)
Inventories	6,370	(6,497)
Prepaid expenses and other assets	(1,839)	(4,999)
Accounts payable	2,158	19,723
Accrued and other liabilities	(13,882)	(14,129)
Net cash provided by operating activities	31,095	8,274
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment	(15,879)	(20,734)
Proceeds from sale of property, plant, and equipment	0	1,235
Purchase of intangible asset	(1,903)	(671)
Net cash used in investing activities	(17,782)	(20,170)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from revolver	21,000	10,000
Payments on revolver	(23,000)	(10,000)
Principal payments on capital leases	(1,937)	0
Other Financing Payments	(24)	0
Net cash used in financing activities	(3,961)	0
Net increase in cash and cash equivalents	9,352	(11,896)
Cash and cash equivalents, beginning of period	29,773	33,426
Cash and cash equivalents, end of period	39,125	21,530
Supplemental cash flow information:
Cash paid for interest	30,428	30,815
Cash paid for income taxes	678	1,274
Non-cash transactions:
Purchases of property, plant and equipment in accounts payable	$ 3,675	$ 2,504

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 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 nine months ended September 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 September 30, Nine Months Ended September 30, (In thousands except per share data) 2015 2014 2015 2014 Numerator: Net income from continuing operations $ 1,778 $ 1,205 $ 7,322 $ 3,029 Net income (loss) from discontinued operations 42 (106) 249 (208) Net income $ 1,820 $ 1,099 $ 7,571 $ 2,821 Denominator: Weighted average shares outstanding – Basic 48,015 47,749 47,943 47,694 Weighted average shares outstanding – Diluted 49,422 49,042 48,844 48,531 Basic income per common share From continuing operations $ 0.04 $ 0.02 $ 0.15 $ 0.06 From discontinued operations — — 0.01 — Basic income per common share $ 0.04 $ 0.02 $ 0.16 $ 0.06 Diluted income per common share From continuing operations $ 0.04 $ 0.02 $ 0.15 $ 0.06 From discontinued operations — — 0.01 — Diluted income per common share $ 0.04 $ 0.02 $ 0.16 $ 0.06 As of September 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 September 30, 2014, there were options exercisable for 147,420 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 September 30, 2015, there was approximately $3.6 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 1.5 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. On July 22, 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. On August 12, 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferred of the Effective Date". On August 18 2015, the FASB issued ASU 2015-15, Interest-Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements-Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update)".

Discontinued Operations

Discontinued Operations	9 Months Ended
Discontinued Operations	Sep. 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 September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Net sales $ — $ — $ — $ — Loss from operations (10) (10) (31) (31) Other income (expense) 52 (96) 280 (177) Discontinued Operations $ 42 $ (106) $ 249 $ (208)

Inventories

Inventories	9 Months Ended
Inventories	Sep. 30, 2015
Inventories [Abstract]
Inventories	Note 3 - Inventories Inventories at September 30, 2015 and December 31, 2014, on a first-in, first-out ("FIFO") basis, were as follows: (In thousands) September 30, 2015 December 31, 2014 Raw materials $ 7,137 $ 8,244 Work in process 9,242 14,073 Finished manufactured goods 20,316 20,748 Total inventories $ 36,695 $ 43,065

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
Goodwill and Other Intangible Assets	Sep. 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 September 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 September 30, 2015, by reportable segment, are as follows: (In thousands) Wheels Brillion Iron Works Gunite Total Balance as of December 31, 2014 $ 115,465 $ 2,498 $ — $ 117,963 Additions — — 1,903 1,903 Amortization (5,992) (126) (56) (6,174) Balance as of September 30, 2015 $ 109,473 $ 2,372 $ 1,847 $ 113,692 On July 2, 2015, the Company entered into, and consummated the acquisition contemplated by, an Asset Purchase Agreement (the "Agreement"), pursuant to which the Company's subsidiary, Gunite Corporation ("Buyer"), acquired certain technologies and patents of Century-3 Plus, L.L.C. ("Seller"), a designer and manufacturer of brake components for the military and commercial vehicles for $2.0 million cash paid at closing and $8.0 million in contingent consideration. The contingent consideration maximum of $8.0 million can be earned based on the achievement of certain technological and commercial milestones, as defined in the Agreement. The transaction has been recorded as $0.1 million in property, plant, and equipment, and $1.9 million as intangible assets, primarily technology. This purchase is consistent with the Company's strategy of enhancing and expanding its core wheel-end product line. The changes in the carrying amount of other intangible assets for the period December 31, 2013 to September 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 (5,971) (126) (6,097) Balance as of September 30, 2014 $ 117,464 $ 2,540 $ 120,004 The summary of goodwill and other intangible assets is as follows: As of September 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 41,072 25,483 15,589 39,169 23,158 16,011 Customer relationships 16.8 127,304 54,401 72,903 127,304 50,552 76,752 Other intangible assets $ 193,576 $ 79,884 $ 113,692 $ 191,673 $ 73,710 $ 117,963 We estimate that our annual amortization expense for our other intangible assets for 2015 will be approximately $8.3 million and $8.6 million annually from 2016 through 2019.

Pension and Other Postretiremen

Pension and Other Postretirement Benefit Plans	9 Months Ended
Pension and Other Postretirement Benefit Plans	Sep. 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 nine months ended September 30, 2015: For the Three Months Ended September 30, For the Nine Months Ended September 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 $ 170 $ 270 $ 97 $ 80 $ 526 $ 804 $ 301 $ 252 Interest cost on projected benefit obligation 2,297 2,624 662 978 7,021 7,975 2,276 2,737 Expected return on plan assets (2,697) (3,112) — — (8,254) (9,480) — — Amortization of prior service (credit) cost 11 11 (236) (9) 33 33 (338) (27) Amortization of loss 304 57 89 59 935 158 284 216 Net periodic benefit cost 85 (150) 612 1,108 261 (510) 2,523 3,178 Other one-time charges — — — 435 — — — 435 Total benefit cost charged (credited) to income $ 85 $ (150) $ 612 $ 1,543 $ 261 $ (510) $ 2,523 $ 3,613 As of September 30, 2015, $5.0 million has been contributed in 2015 to our sponsored pension plans. We presently anticipate contributing an additional $2.5 million to fund our pension plans during 2015 for a total of $7.5 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 as of September 30, 2015, of $16.5 million and a 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	9 Months Ended
Commitments and Contingencies	Sep. 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 September 30, 2015, we had an environmental reserve of approximately $1.1 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 September 30, 2015, we had approximately 2,100 employees, of which 482 were salaried employees with the remainder paid hourly. Unions represent approximately 1,360 of our employees, which is approximately 65 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	9 Months Ended
Financial Instruments	Sep. 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 September 30, 2015 was approximately $317.0 million compared to the carrying amount of $307.0 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 September 30, 2015 and December 31, 2014 equals the carrying value of $15.0 million and $17.0 million, respectively. As of September 30, 2015 and December 31, 2014 we had no other financial instruments.

Segment Reporting

Segment Reporting	9 Months Ended
Segment Reporting	Sep. 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 September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Net sales: Wheels $ 101,833 $ 106,685 $ 324,525 $ 300,058 Gunite 43,823 42,357 128,569 134,634 Brillion Iron Works 17,772 34,965 79,373 97,674 Consolidated total $ 163,428 $ 184,007 $ 532,467 $ 532,366 Operating income (loss): Wheels $ 13,715 $ 11,847 $ 44,372 $ 33,446 Gunite 5,061 4,149 15,140 14,670 Brillion Iron Works (3,650) 1,680 (2,924) 3,444 Corporate / Other (7,628) (7,632) (25,578) (22,643) Consolidated total $ 7,498 $ 10,044 $ 31,010 $ 28,917 Excluded from net sales above, are inter-segment sales from Brillion Iron Works to Gunite, as shown in the table below: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Inter-segment sales $ 1,041 $ 3,055 $ 4,949 $ 10,825 As of (In thousands) September 30, 2015 December 31, 2014 Total assets: Wheels $ 437,196 $ 441,835 Gunite 59,944 59,600 Brillion Iron Works 50,358 55,226 Corporate / Other 44,773 41,761 Consolidated total $ 592,271 $ 598,422

Debt

Debt	9 Months Ended
Debt	Sep. 30, 2015
Debt [Abstract]
Debt	Note 9 - Debt As of September 30, 2015, total debt was $322.0 million consisting of $307.0 million of our outstanding 9.5% senior secured notes, net of discount, and a $15.0 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	9 Months Ended
Guarantor and Non-guarantor Financial Statements	Sep. 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 September 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total ASSETS Cash and cash equivalents $ 26,212 $ — $ 12,913 $ — $ 39,125 Customer and other receivables, net 40,728 16,896 5,763 348 63,735 Intercompany receivable 2,834 38,687 88,825 (130,346) — Inventories 18,930 15,806 2,307 (348) 36,695 Other current assets 7,165 1,891 2,135 — 11,191 Total current assets 95,869 73,280 111,943 (130,346) 150,746 Property, plant and equipment, net 77,779 95,956 30,043 — 203,778 Goodwill 96,283 4,414 — — 100,697 Other intangible assets, net 109,417 4,275 — — 113,692 Investments in and advances to subsidiaries and affiliates 176,217 — — (176,217) — Deferred income taxes — 35,640 2,490 (35,640) 2,490 Other non-current assets 5,709 345 14,814 — 20,868 TOTAL $ 561,274 $ 213,910 $ 159,290 $ (342,203) $ 592,271 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ 18,315 $ 33,133 $ 8,444 $ — $ 59,892 Intercompany payable 94,237 — 36,109 (130,346) — Accrued payroll and compensation 923 5,887 1,222 — 8,032 Accrued interest payable 5,073 — — — 5,073 Accrued and other liabilities 5,205 9,870 3,530 — 18,605 Total current liabilities 123,753 48,890 49,305 (130,346) 91,602 Long term debt 322,022 — — — 322,022 Deferred and non-current income taxes 45,759 10,615 937 (35,640) 21,671 Other non-current liabilities 14,056 70,965 16,271 — 101,292 Stockholders' equity 55,684 83,440 92,777 (176,217) 55,684 TOTAL $ 561,274 $ 213,910 $ 159,290 $ (342,203) $ 592,271 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 September 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 123,912 $ 66,262 $ 30,576 $ (57,322) $ 163,428 Cost of goods sold 117,925 58,200 26,014 (56,974) 145,165 Gross profit 5,987 8,062 4,562 (348) 18,263 Operating expenses 10,363 369 33 — 10,765 Income (loss) from operations (4,376) 7,693 4,529 (348) 7,498 Other income (expense): Interest income (expense), net (8,749) (47) 547 — (8,249) Equity in earnings of subsidiaries 10,038 — — (10,038) — Other income (expense), net (384) — (758) — (1,142) Income (loss) before income taxes from continuing operations (3,471) 7,646 4,318 (10,386) (1,893) Income tax (benefit) provision (5,291) 925 695 — (3,671) Income (loss) from continuing operations 1,820 6,721 3,623 (10,386) 1,778 Discontinued operations, net of tax — — 42 — 42 Net income (loss) $ 1,820 $ 6,721 $ 3,665 $ (10,386) $ 1,820 Comprehensive income (loss) $ (1,439) $ 2,866 $ 4,735 $ (7,601) $ (1,439) Three Months Ended September 30, 2014 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 124,025 $ 82,505 $ 33,589 $ (56,112) $ 184,007 Cost of goods sold 111,184 77,396 31,216 (55,701) 164,095 Gross profit 12,841 5,109 2,373 (411) 19,912 Operating expenses 9,623 204 41 — 9,868 Income (loss) from operations 3,218 4,905 2,332 (411) 10,044 Other income (expense): Interest income (expense), net (8,695) (53) 304 — (8,444) Equity in earnings of subsidiaries 5,385 — — (5,385) — Other income (expense), net (714) 327 (418) — (805) Income (loss) before income taxes from continuing operations (806) 5,179 2,218 (5,796) 795 Income tax (benefit) provision (1,905) 925 570 — (410) Income (loss) from continuing operations 1,099 4,254 1,648 (5,796) 1,205 Discontinued operations, net of tax — — (106) — (106) Net income (loss) $ 1,099 $ 4,254 $ 1,542 $ (5,796) $ 1,099 Comprehensive income (loss) $ 1,571 $ 4,252 $ 1,999 $ (6,251) $ 1,571 Nine Months Ended September 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 379,041 $ 234,426 $ 94,462 $ (175,462) $ 532,467 Cost of goods sold 348,803 208,191 84,778 (174,405) 467,367 Gross profit 30,238 26,235 9,684 (1,057) 65,100 Operating expenses 33,100 873 117 — 34,090 Income (loss) from operations (2,862) 25,362 9,567 (1,057) 31,010 Other income (expense): Interest income (expense), net (26,191) (152) 1,390 — (24,953) Equity in earnings of subsidiaries 31,950 — — (31,950) — Other income (expense), net (663) — (1,735) — (2,398) Income (loss) before income taxes from continuing operations 2,234 25,210 9,222 (33,007) 3,659 Income tax (benefit) provision (5,337) 578 1,096 — (3,663) Income (loss) from continuing operations 7,571 24,632 8,126 (33,007) 7,322 Discontinued operations, net of tax — — 249 — 249 Net income (loss) $ 7,571 $ 24,632 $ 8,375 $ (33,007) $ 7,571 Comprehensive income (loss) $ 23,152 $ 37,765 $ 10,763 $ (48,528) $ 23,152 Nine Months Ended September 30, 2014 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 355,600 $ 233,339 $ 99,912 $ (156,485) $ 532,366 Cost of goods sold 318,350 217,082 92,720 (155,143) 473,009 Gross profit 37,250 16,257 7,192 (1,342) 59,357 Operating expenses 29,588 706 146 — 30,440 Income (loss) from operations 7,662 15,551 7,046 (1,342) 28,917 Other income (expense): Interest income (expense), net (26,118) (173) 940 — (25,351) Equity in earnings of subsidiaries 19,446 — — (19,446) — Other income (expense), net (1,591) 453 (366) — (1,504) Income (loss) before income taxes from continuing operations (601) 15,831 7,620 (20,788) 2,062 Income tax (benefit) provision (3,422) 1,068 1,387 — (967) Income (loss) from continuing operations 2,821 14,763 6,233 (20,788) 3,029 Discontinued operations, net of tax — — (208) — (208) Net income (loss) $ 2,821 $ 14,763 $ 6,025 $ (20,788) $ 2,821 Comprehensive income (loss) $ 3,766 $ 14,738 $ 6,956 $ (21,694) $ 3,766 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Nine Months Ended September 30, 2015 (In thousands) Parent Company Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES: Net income (loss) $ 7,571 $ 24,632 $ 8,375 $ (33,007) $ 7,571 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation 8,302 14,142 2,882 — 25,326 Amortization – deferred financing costs 1,859 — — — 1,859 Amortization – other intangible assets 6,048 126 — — 6,174 Loss on disposal of assets 256 39 (55) — 240 Deferred income taxes (5,299) 435 — — (4,864) Non-cash stock-based compensation 2,147 — — — 2,147 Equity in earnings of subsidiaries and affiliates (31,950) — — 31,950 — Change in other operating items 44,418 (52,797) (36) 1,057 (7,358) Net cash provided by (used in) operating activities 33,352 (13,423) 11,166 — 31,095 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property, plant, and equipment (7,499) (7,449) (931) — (15,879) Proceeds from notes receivable 3,518 (28,217) (33,901) 58,600 — Payments on notes receivable (26,268) 75,191 32,680 (81,603) — Other — (1,903) — — (1,903) Net cash provided by (used in) investing activities (30,249) 37,622 (2,152) (23,003) (17,782) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from notes payable 15,312 64,288 — (58,600) 21,000 Payments on notes payable (18,053) (86,550) — 81,603 (23,000) Principal payments on capital leases — (1,937) — — (1,937) Other 3,140 — (3,164) — (24) Net cash provided by (used in) financing activities 399 (24,199) (3,164) 23,003 (3,961) Net increase in cash and cash equivalents 3,502 — 5,850 — 9,352 Cash and cash equivalents, beginning of period 22,710 — 7,063 — 29,773 Cash and cash equivalents, end of period $ 26,212 $ — $ 12,913 $ — $ 39,125 Nine Months Ended September 30, 2014 (In thousands) Parent Company Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES: Net income (loss) $ 2,821 $ 14,763 $ 6,025 $ (20,788) $ 2,821 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation 8,335 13,446 3,126 — 24,907 Amortization – deferred financing costs 1,859 — — — 1,859 Amortization – other intangible assets 5,971 126 — — 6,097 (Gain) loss on disposal of assets 580 62 27 — 669 Deferred income taxes (2,195) 925 678 — (592) Non-cash stock-based compensation 1,831 — — — 1,831 Equity in earnings of subsidiaries and affiliates (20,377) — — 20,377 — Change in other operating items 14,837 (41,354) (3,212) 411 (29,318) Net cash provided by (used in) operating activities 13,662 (12,032) 6,644 — 8,274 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property, plant, and equipment (8,350) (11,977) (407) — (20,734) Proceeds from notes receivable 36,698 (106,680) (33,946) 103,928 — Payment on notes receivable (34,517) 71,408 32,725 (69,616) — Other (671) 1,235 — — 564 Net cash provided by (used in) investing activities (6,840) (46,014) (1,628) 34,312 (20,170) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from notes payable 19,041 94,887 — (103,928) 10,000 Payments on notes payable (42,775) (36,841) — 69,616 (10,000) Other — — — — — Net cash provided by (used in) financings activities (23,734) 58,046 — (34,312) — Net increase (decrease) in cash and cash equivalents (16,912) — 5,016 — (11,896) Cash and cash equivalents, beginning of period 31,018 — 2,408 — 33,426 Cash and cash equivalents, end of period $ 14,106 $ — $ 7,424 $ — $ 21,530

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Income (Loss) by Component	9 Months Ended
	Sep. 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 June 30, 2014 (In thousands) $ (20,312) $ 2,073 $ (18,239) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 57 59 116 Prior service costs (reclassified to salaries, wages, and benefits) 11 (9) 2 Foreign currency translation related to pension and postretirement plans 453 1 454 Income Tax Expense (100) — (100) Other comprehensive income, net of tax 421 51 472 Balance as of September 30, 2014 (In thousands) $ (19,891) $ 2,124 $ (17,767) 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) 158 216 374 Prior service costs (reclassified to salaries, wages, and benefits) 33 (27) 6 Foreign currency translation related to pension and postretirement plans 458 218 676 Income Tax Expense (111) — (111) Other comprehensive income, net of tax 538 407 945 Balance as of September 30, 2014 (In thousands) $ (19,891) $ 2,124 $ (17,767) Defined Benefit Pension Defined Benefit Post-Retirement Total Balance as of June 30, 2015 (In thousands) $ (38,996) $ 8,198 $ (30,798) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 304 89 393 Prior service costs (reclassified to salaries, wages, and benefits) 11 (236) (225) Foreign currency translation related to pension and postretirement plans 797 297 1,094 Remeasurements — (1,380) (1,380) Income Tax Expense (227) (2,914) (3,141) Other comprehensive income (loss), net of tax 885 (4,144) (3,259) Balance as of September 30, 2015 (In thousands) $ (38,111) $ 4,054 $ (34,057) 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) 935 284 1,219 Prior service costs (reclassified to salaries, wages, and benefits) 33 (338) (305) Foreign currency translation related to pension and postretirement plans 1,502 567 2,069 Remeasurements — 16,491 16,491 Income Tax Expense (421) (3,472) (3,893) Other comprehensive income, net of tax 2,049 13,532 15,581 Balance as of September 30, 2015 (In thousands) $ (38,111) $ 4,054 $ (34,057) 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 as of September 30, 2015, of $16.5 million and a 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.

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	Note 12 - Subsequent Events Amendment to Post-Retirement Benefits Certain of our post-retirement benefit programs were amended as of October 1, 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 resulting re-measurement is estimated to reduce the post-retirement benefit liability by $9.0 million with a corresponding gain reflected in Accumulated Other Comprehensive Income in the fourth quarter of 2015. This re-measurement will take into account the impact of the anticipated future program cost savings and current interest rate environments.

Basis of Presentation and Sum19

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The results of operations for the three and nine months ended September 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 September 30, Nine Months Ended September 30, (In thousands except per share data) 2015 2014 2015 2014 Numerator: Net income from continuing operations $ 1,778 $ 1,205 $ 7,322 $ 3,029 Net income (loss) from discontinued operations 42 (106) 249 (208) Net income $ 1,820 $ 1,099 $ 7,571 $ 2,821 Denominator: Weighted average shares outstanding – Basic 48,015 47,749 47,943 47,694 Weighted average shares outstanding – Diluted 49,422 49,042 48,844 48,531 Basic income per common share From continuing operations $ 0.04 $ 0.02 $ 0.15 $ 0.06 From discontinued operations — — 0.01 — Basic income per common share $ 0.04 $ 0.02 $ 0.16 $ 0.06 Diluted income per common share From continuing operations $ 0.04 $ 0.02 $ 0.15 $ 0.06 From discontinued operations — — 0.01 — Diluted income per common share $ 0.04 $ 0.02 $ 0.16 $ 0.06 As of September 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 September 30, 2014, there were options exercisable for 147,420 shares that were not included in the computation of diluted earnings per share because the effect would be anti-dilutive. Share-Based Compensation
Stock-Based Compensation	As of September 30, 2015, there was approximately $3.6 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 1.5 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. On July 22, 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. On August 12, 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferred of the Effective Date". On August 18 2015, the FASB issued ASU 2015-15, Interest-Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements-Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update)".

Basis of Presentation and Sum20

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2015
Summary of Significant Accounting Policies [Abstract]
Computation of basic and diluted earnings per common share	Earnings Per Common Share Three Months Ended September 30, Nine Months Ended September 30, (In thousands except per share data) 2015 2014 2015 2014 Numerator: Net income from continuing operations $ 1,778 $ 1,205 $ 7,322 $ 3,029 Net income (loss) from discontinued operations 42 (106) 249 (208) Net income $ 1,820 $ 1,099 $ 7,571 $ 2,821 Denominator: Weighted average shares outstanding – Basic 48,015 47,749 47,943 47,694 Weighted average shares outstanding – Diluted 49,422 49,042 48,844 48,531 Basic income per common share From continuing operations $ 0.04 $ 0.02 $ 0.15 $ 0.06 From discontinued operations — — 0.01 — Basic income per common share $ 0.04 $ 0.02 $ 0.16 $ 0.06 Diluted income per common share From continuing operations $ 0.04 $ 0.02 $ 0.15 $ 0.06 From discontinued operations — — 0.01 — Diluted income per common share $ 0.04 $ 0.02 $ 0.16 $ 0.06

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
Discontinued Operations (Tables)	Sep. 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 September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Net sales $ — $ — $ — $ — Loss from operations (10) (10) (31) (31) Other income (expense) 52 (96) 280 (177) Discontinued Operations $ 42 $ (106) $ 249 $ (208)

Inventories (Tables)

Inventories (Tables)	9 Months Ended
Inventories (Tables)	Sep. 30, 2015
Inventories [Abstract]
Inventories on a FIFO basis	Inventories at September 30, 2015 and December 31, 2014, on a first-in, first-out ("FIFO") basis, were as follows: (In thousands) September 30, 2015 December 31, 2014 Raw materials $ 7,137 $ 8,244 Work in process 9,242 14,073 Finished manufactured goods 20,316 20,748 Total inventories $ 36,695 $ 43,065

Goodwill and Other Intangible23

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
Goodwill and Other Intangible Assets (Tables)	Sep. 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 September 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 September 30, 2015, by reportable segment, are as follows: (In thousands) Wheels Brillion Iron Works Gunite Total Balance as of December 31, 2014 $ 115,465 $ 2,498 $ — $ 117,963 Additions — — 1,903 1,903 Amortization (5,992) (126) (56) (6,174) Balance as of September 30, 2015 $ 109,473 $ 2,372 $ 1,847 $ 113,692 On July 2, 2015, the Company entered into, and consummated the acquisition contemplated by, an Asset Purchase Agreement (the "Agreement"), pursuant to which the Company's subsidiary, Gunite Corporation ("Buyer"), acquired certain technologies and patents of Century-3 Plus, L.L.C. ("Seller"), a designer and manufacturer of brake components for the military and commercial vehicles for $2.0 million cash paid at closing and $8.0 million in contingent consideration. The contingent consideration maximum of $8.0 million can be earned based on the achievement of certain technological and commercial milestones, as defined in the Agreement. The transaction has been recorded as $0.1 million in property, plant, and equipment, and $1.9 million as intangible assets, primarily technology. This purchase is consistent with the Company's strategy of enhancing and expanding its core wheel-end product line. The changes in the carrying amount of other intangible assets for the period December 31, 2013 to September 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 (5,971) (126) (6,097) Balance as of September 30, 2014 $ 117,464 $ 2,540 $ 120,004
Summary of goodwill and other intangible assets	The summary of goodwill and other intangible assets is as follows: As of September 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 41,072 25,483 15,589 39,169 23,158 16,011 Customer relationships 16.8 127,304 54,401 72,903 127,304 50,552 76,752 Other intangible assets $ 193,576 $ 79,884 $ 113,692 $ 191,673 $ 73,710 $ 117,963

Pension and Other Postretirem24

Pension and Other Postretirement Benefit Plans (Tables)	9 Months Ended
Pension and Other Postretirement Benefit Plans (Tables)	Sep. 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 nine months ended September 30, 2015: For the Three Months Ended September 30, For the Nine Months Ended September 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 $ 170 $ 270 $ 97 $ 80 $ 526 $ 804 $ 301 $ 252 Interest cost on projected benefit obligation 2,297 2,624 662 978 7,021 7,975 2,276 2,737 Expected return on plan assets (2,697) (3,112) — — (8,254) (9,480) — — Amortization of prior service (credit) cost 11 11 (236) (9) 33 33 (338) (27) Amortization of loss 304 57 89 59 935 158 284 216 Net periodic benefit cost 85 (150) 612 1,108 261 (510) 2,523 3,178 Other one-time charges — — — 435 — — — 435 Total benefit cost charged (credited) to income $ 85 $ (150) $ 612 $ 1,543 $ 261 $ (510) $ 2,523 $ 3,613

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
Segment Reporting (Tables)	Sep. 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 September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Net sales: Wheels $ 101,833 $ 106,685 $ 324,525 $ 300,058 Gunite 43,823 42,357 128,569 134,634 Brillion Iron Works 17,772 34,965 79,373 97,674 Consolidated total $ 163,428 $ 184,007 $ 532,467 $ 532,366 Operating income (loss): Wheels $ 13,715 $ 11,847 $ 44,372 $ 33,446 Gunite 5,061 4,149 15,140 14,670 Brillion Iron Works (3,650) 1,680 (2,924) 3,444 Corporate / Other (7,628) (7,632) (25,578) (22,643) Consolidated total $ 7,498 $ 10,044 $ 31,010 $ 28,917 Excluded from net sales above, are inter-segment sales from Brillion Iron Works to Gunite, as shown in the table below: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Inter-segment sales $ 1,041 $ 3,055 $ 4,949 $ 10,825
Assets by segment	As of (In thousands) September 30, 2015 December 31, 2014 Total assets: Wheels $ 437,196 $ 441,835 Gunite 59,944 59,600 Brillion Iron Works 50,358 55,226 Corporate / Other 44,773 41,761 Consolidated total $ 592,271 $ 598,422

Guarantor and Non-guarantor F26

Guarantor and Non-guarantor Financial Statements (Tables)	9 Months Ended
Guarantor and Non-guarantor Financial Statements (Tables)	Sep. 30, 2015
Guarantor and Non-guarantor Financial Statements [Abstract]
CONDENSED CONSOLIDATED BALANCE SHEETS	CONDENSED CONSOLIDATING BALANCE SHEETS September 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total ASSETS Cash and cash equivalents $ 26,212 $ — $ 12,913 $ — $ 39,125 Customer and other receivables, net 40,728 16,896 5,763 348 63,735 Intercompany receivable 2,834 38,687 88,825 (130,346) — Inventories 18,930 15,806 2,307 (348) 36,695 Other current assets 7,165 1,891 2,135 — 11,191 Total current assets 95,869 73,280 111,943 (130,346) 150,746 Property, plant and equipment, net 77,779 95,956 30,043 — 203,778 Goodwill 96,283 4,414 — — 100,697 Other intangible assets, net 109,417 4,275 — — 113,692 Investments in and advances to subsidiaries and affiliates 176,217 — — (176,217) — Deferred income taxes — 35,640 2,490 (35,640) 2,490 Other non-current assets 5,709 345 14,814 — 20,868 TOTAL $ 561,274 $ 213,910 $ 159,290 $ (342,203) $ 592,271 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ 18,315 $ 33,133 $ 8,444 $ — $ 59,892 Intercompany payable 94,237 — 36,109 (130,346) — Accrued payroll and compensation 923 5,887 1,222 — 8,032 Accrued interest payable 5,073 — — — 5,073 Accrued and other liabilities 5,205 9,870 3,530 — 18,605 Total current liabilities 123,753 48,890 49,305 (130,346) 91,602 Long term debt 322,022 — — — 322,022 Deferred and non-current income taxes 45,759 10,615 937 (35,640) 21,671 Other non-current liabilities 14,056 70,965 16,271 — 101,292 Stockholders' equity 55,684 83,440 92,777 (176,217) 55,684 TOTAL $ 561,274 $ 213,910 $ 159,290 $ (342,203) $ 592,271 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 September 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 123,912 $ 66,262 $ 30,576 $ (57,322) $ 163,428 Cost of goods sold 117,925 58,200 26,014 (56,974) 145,165 Gross profit 5,987 8,062 4,562 (348) 18,263 Operating expenses 10,363 369 33 — 10,765 Income (loss) from operations (4,376) 7,693 4,529 (348) 7,498 Other income (expense): Interest income (expense), net (8,749) (47) 547 — (8,249) Equity in earnings of subsidiaries 10,038 — — (10,038) — Other income (expense), net (384) — (758) — (1,142) Income (loss) before income taxes from continuing operations (3,471) 7,646 4,318 (10,386) (1,893) Income tax (benefit) provision (5,291) 925 695 — (3,671) Income (loss) from continuing operations 1,820 6,721 3,623 (10,386) 1,778 Discontinued operations, net of tax — — 42 — 42 Net income (loss) $ 1,820 $ 6,721 $ 3,665 $ (10,386) $ 1,820 Comprehensive income (loss) $ (1,439) $ 2,866 $ 4,735 $ (7,601) $ (1,439) Three Months Ended September 30, 2014 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 124,025 $ 82,505 $ 33,589 $ (56,112) $ 184,007 Cost of goods sold 111,184 77,396 31,216 (55,701) 164,095 Gross profit 12,841 5,109 2,373 (411) 19,912 Operating expenses 9,623 204 41 — 9,868 Income (loss) from operations 3,218 4,905 2,332 (411) 10,044 Other income (expense): Interest income (expense), net (8,695) (53) 304 — (8,444) Equity in earnings of subsidiaries 5,385 — — (5,385) — Other income (expense), net (714) 327 (418) — (805) Income (loss) before income taxes from continuing operations (806) 5,179 2,218 (5,796) 795 Income tax (benefit) provision (1,905) 925 570 — (410) Income (loss) from continuing operations 1,099 4,254 1,648 (5,796) 1,205 Discontinued operations, net of tax — — (106) — (106) Net income (loss) $ 1,099 $ 4,254 $ 1,542 $ (5,796) $ 1,099 Comprehensive income (loss) $ 1,571 $ 4,252 $ 1,999 $ (6,251) $ 1,571 Nine Months Ended September 30, 2015 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 379,041 $ 234,426 $ 94,462 $ (175,462) $ 532,467 Cost of goods sold 348,803 208,191 84,778 (174,405) 467,367 Gross profit 30,238 26,235 9,684 (1,057) 65,100 Operating expenses 33,100 873 117 — 34,090 Income (loss) from operations (2,862) 25,362 9,567 (1,057) 31,010 Other income (expense): Interest income (expense), net (26,191) (152) 1,390 — (24,953) Equity in earnings of subsidiaries 31,950 — — (31,950) — Other income (expense), net (663) — (1,735) — (2,398) Income (loss) before income taxes from continuing operations 2,234 25,210 9,222 (33,007) 3,659 Income tax (benefit) provision (5,337) 578 1,096 — (3,663) Income (loss) from continuing operations 7,571 24,632 8,126 (33,007) 7,322 Discontinued operations, net of tax — — 249 — 249 Net income (loss) $ 7,571 $ 24,632 $ 8,375 $ (33,007) $ 7,571 Comprehensive income (loss) $ 23,152 $ 37,765 $ 10,763 $ (48,528) $ 23,152 Nine Months Ended September 30, 2014 (In thousands) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total Net sales $ 355,600 $ 233,339 $ 99,912 $ (156,485) $ 532,366 Cost of goods sold 318,350 217,082 92,720 (155,143) 473,009 Gross profit 37,250 16,257 7,192 (1,342) 59,357 Operating expenses 29,588 706 146 — 30,440 Income (loss) from operations 7,662 15,551 7,046 (1,342) 28,917 Other income (expense): Interest income (expense), net (26,118) (173) 940 — (25,351) Equity in earnings of subsidiaries 19,446 — — (19,446) — Other income (expense), net (1,591) 453 (366) — (1,504) Income (loss) before income taxes from continuing operations (601) 15,831 7,620 (20,788) 2,062 Income tax (benefit) provision (3,422) 1,068 1,387 — (967) Income (loss) from continuing operations 2,821 14,763 6,233 (20,788) 3,029 Discontinued operations, net of tax — — (208) — (208) Net income (loss) $ 2,821 $ 14,763 $ 6,025 $ (20,788) $ 2,821 Comprehensive income (loss) $ 3,766 $ 14,738 $ 6,956 $ (21,694) $ 3,766
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Nine Months Ended September 30, 2015 (In thousands) Parent Company Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES: Net income (loss) $ 7,571 $ 24,632 $ 8,375 $ (33,007) $ 7,571 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation 8,302 14,142 2,882 — 25,326 Amortization – deferred financing costs 1,859 — — — 1,859 Amortization – other intangible assets 6,048 126 — — 6,174 Loss on disposal of assets 256 39 (55) — 240 Deferred income taxes (5,299) 435 — — (4,864) Non-cash stock-based compensation 2,147 — — — 2,147 Equity in earnings of subsidiaries and affiliates (31,950) — — 31,950 — Change in other operating items 44,418 (52,797) (36) 1,057 (7,358) Net cash provided by (used in) operating activities 33,352 (13,423) 11,166 — 31,095 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property, plant, and equipment (7,499) (7,449) (931) — (15,879) Proceeds from notes receivable 3,518 (28,217) (33,901) 58,600 — Payments on notes receivable (26,268) 75,191 32,680 (81,603) — Other — (1,903) — — (1,903) Net cash provided by (used in) investing activities (30,249) 37,622 (2,152) (23,003) (17,782) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from notes payable 15,312 64,288 — (58,600) 21,000 Payments on notes payable (18,053) (86,550) — 81,603 (23,000) Principal payments on capital leases — (1,937) — — (1,937) Other 3,140 — (3,164) — (24) Net cash provided by (used in) financing activities 399 (24,199) (3,164) 23,003 (3,961) Net increase in cash and cash equivalents 3,502 — 5,850 — 9,352 Cash and cash equivalents, beginning of period 22,710 — 7,063 — 29,773 Cash and cash equivalents, end of period $ 26,212 $ — $ 12,913 $ — $ 39,125 Nine Months Ended September 30, 2014 (In thousands) Parent Company Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES: Net income (loss) $ 2,821 $ 14,763 $ 6,025 $ (20,788) $ 2,821 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation 8,335 13,446 3,126 — 24,907 Amortization – deferred financing costs 1,859 — — — 1,859 Amortization – other intangible assets 5,971 126 — — 6,097 (Gain) loss on disposal of assets 580 62 27 — 669 Deferred income taxes (2,195) 925 678 — (592) Non-cash stock-based compensation 1,831 — — — 1,831 Equity in earnings of subsidiaries and affiliates (20,377) — — 20,377 — Change in other operating items 14,837 (41,354) (3,212) 411 (29,318) Net cash provided by (used in) operating activities 13,662 (12,032) 6,644 — 8,274 CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property, plant, and equipment (8,350) (11,977) (407) — (20,734) Proceeds from notes receivable 36,698 (106,680) (33,946) 103,928 — Payment on notes receivable (34,517) 71,408 32,725 (69,616) — Other (671) 1,235 — — 564 Net cash provided by (used in) investing activities (6,840) (46,014) (1,628) 34,312 (20,170) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from notes payable 19,041 94,887 — (103,928) 10,000 Payments on notes payable (42,775) (36,841) — 69,616 (10,000) Other — — — — — Net cash provided by (used in) financings activities (23,734) 58,046 — (34,312) — Net increase (decrease) in cash and cash equivalents (16,912) — 5,016 — (11,896) Cash and cash equivalents, beginning of period 31,018 — 2,408 — 33,426 Cash and cash equivalents, end of period $ 14,106 $ — $ 7,424 $ — $ 21,530

Changes in Accumulated Other 27

Changes in Accumulated Other Comprehensive Income (Loss) by Component (Tables)	9 Months Ended
	Sep. 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 June 30, 2014 (In thousands) $ (20,312) $ 2,073 $ (18,239) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 57 59 116 Prior service costs (reclassified to salaries, wages, and benefits) 11 (9) 2 Foreign currency translation related to pension and postretirement plans 453 1 454 Income Tax Expense (100) — (100) Other comprehensive income, net of tax 421 51 472 Balance as of September 30, 2014 (In thousands) $ (19,891) $ 2,124 $ (17,767) 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) 158 216 374 Prior service costs (reclassified to salaries, wages, and benefits) 33 (27) 6 Foreign currency translation related to pension and postretirement plans 458 218 676 Income Tax Expense (111) — (111) Other comprehensive income, net of tax 538 407 945 Balance as of September 30, 2014 (In thousands) $ (19,891) $ 2,124 $ (17,767) Defined Benefit Pension Defined Benefit Post-Retirement Total Balance as of June 30, 2015 (In thousands) $ (38,996) $ 8,198 $ (30,798) Amounts reclassified from accumulated other comprehensive loss: Actuarial costs (reclassified to salaries, wages, and benefits) 304 89 393 Prior service costs (reclassified to salaries, wages, and benefits) 11 (236) (225) Foreign currency translation related to pension and postretirement plans 797 297 1,094 Remeasurements — (1,380) (1,380) Income Tax Expense (227) (2,914) (3,141) Other comprehensive income (loss), net of tax 885 (4,144) (3,259) Balance as of September 30, 2015 (In thousands) $ (38,111) $ 4,054 $ (34,057) 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) 935 284 1,219 Prior service costs (reclassified to salaries, wages, and benefits) 33 (338) (305) Foreign currency translation related to pension and postretirement plans 1,502 567 2,069 Remeasurements — 16,491 16,491 Income Tax Expense (421) (3,472) (3,893) Other comprehensive income, net of tax 2,049 13,532 15,581 Balance as of September 30, 2015 (In thousands) $ (38,111) $ 4,054 $ (34,057)

Basis of Presentation and Sum28

Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Numerator [Abstract]
Net income from continuing operations	$ 1,778	$ 1,205	$ 7,322	$ 3,029
Net income (loss) from discontinuing operations	42	(106)	249	(208)
Net income	$ 1,820	$ 1,099	$ 7,571	$ 2,821
Denominator [Abstract]
Weighted average shares outstanding - Basic (in shares)	48,015,000	47,749,000	47,943,000	47,694,000
Weighted average shares outstanding - Diluted (in shares)	49,422,000	49,042,000	48,844,000	48,531,000
Basic income (loss) per common share:
Basic income per common share - continuing operations (in dollars per share)	$ 0.04	$ 0.02	$ 0.15	$ 0.06
Basic income per common share - discontinued operations (in dollars per share)	0	0	0.01	0
Basic income per common share (in dollars per share)	0.04	0.02	0.16	0.06
Diluted income (loss) per common share
Diluted income per common share - continuing operations (in dollars per share)	0.04	0.02	0.15	0.06
Diluted income per common share - discontinued operations (in dollars per share)	0	0	0.01	0
Diluted income per common share (in dollars per share)	$ 0.04	$ 0.02	$ 0.16	$ 0.06
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	147,420
Stock-Based Compensation [Abstract]
Share-based compensation expense recognized	$ 698	$ 622	$ 2,147	$ 1,831
Unrecognized pre-tax compensation expense related to share-based awards not yet vested	$ 3,600		$ 3,600
Weighted-average period of recognition			1 year 6 months

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Discontinued Operations (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Discontinued operations [Abstract]
Net sales	$ 0	$ 0	$ 0	$ 0
Loss from operations	(10)	(10)	(31)	(31)
Other Income (Expense)	52	(96)	280	(177)
Discontinued operations	$ 42	$ (106)	$ 249	$ (208)

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventories on a FIFO basis [Abstract]
Raw materials	$ 7,137	$ 8,244
Work in process	9,242	14,073
Finished manufactured goods	20,316	20,748
Total inventories	$ 36,695	$ 43,065

Goodwill and Other Intangible31

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	Jul. 02, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 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		1,903	671
Amortization		(6,174)	(6,097)
Ending Balance		113,692	120,004
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				193,576	191,673
Accumulated Amortization				79,884	73,710
Carrying Amount		117,963	125,430	113,692	117,963
Estimated amortization expense for other intangible assets, 2015				8,300
Estimated amortization expense for other intangible assets, 2016				8,600
Estimated amortization expense for other intangible assets, 2017				8,600
Estimated amortization expense for other intangible assets, 2018				8,600
Estimated amortization expense for other intangible assets, 2019				8,600
Payments to Acquire Intangible Assets	$ 1,900	1,903	671
Payments to Acquire Productive Assets	2,000
Payments to Acquire Other Property, Plant, and Equipment	100
Contingent Consideration on Asset Acquisition	$ 8,000
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		$ 15,589
Other intangible assets [Abstract]
Weighted Average Useful Lives		10 years 7 months 6 days
Gross Amount				41,072	39,169
Accumulated Amortization				25,483	23,158
Carrying Amount		$ 16,011		15,589	16,011
Customer relationships [Member]
Other intangible assets by reportable segment [Roll Forward]
Beginning Balance		76,752
Ending Balance		$ 72,903
Other intangible assets [Abstract]
Weighted Average Useful Lives		16 years 9 months 18 days
Gross Amount				127,304	127,304
Accumulated Amortization				54,401	50,552
Carrying Amount		$ 72,903		72,903	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		0	671
Amortization		(5,992)	(5,971)
Ending Balance		109,473	117,464
Goodwill [Abstract]
Carrying Amount		96,283		96,283	96,283
Other intangible assets [Abstract]
Carrying Amount		115,465	122,764	109,473	115,465
Gunite [Member]
Other intangible assets by reportable segment [Roll Forward]
Beginning Balance		0
Additions		1,903
Amortization		(56)
Ending Balance		1,847
Other intangible assets [Abstract]
Carrying Amount		0		1,847	0
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	0
Amortization		(126)	(126)
Ending Balance		2,372	2,540
Goodwill [Abstract]
Carrying Amount		4,414		4,414	4,414
Other intangible assets [Abstract]
Carrying Amount		$ 2,498	$ 2,666	$ 2,372	$ 2,498

Pension and Other Postretirem32

Pension and Other Postretirement Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Components of net periodic benefit cost [Abstract]
Defined benefit plans employer contributions toward sponsored pension plans	$ 5,000		$ 5,000
Anticipated contribution during current fiscal year			2,500
Aggregate contribution towards sponsored pension plans	7,500		7,500
Remeasurements	(1,380)		16,491
Pension Benefits [Member]
Components of net periodic benefit cost [Abstract]
Service cost-benefits earned during the period	170	$ 270	526	$ 804
Interest cost on projected benefit obligation	2,297	2,624	7,021	7,975
Expected return on plan assets	(2,697)	(3,112)	(8,254)	(9,480)
Amortization of net transition (asset) obligation			0	0
Amortization of prior service (credit) cost	11	11	33	33
Amortization of (gain)/loss	304	57	935	158
Net periodic benefit cost	85	(150)	261	(510)
Other one-time charges	0	0	0	0
Total benefits cost (credited) charged to income	85	(150)	261	(510)
Other Benefits [Member]
Components of net periodic benefit cost [Abstract]
Service cost-benefits earned during the period	97	80	301	252
Interest cost on projected benefit obligation	662	978	2,276	2,737
Expected return on plan assets	0	0	0	0
Amortization of net transition (asset) obligation			0	0
Amortization of prior service (credit) cost	(236)	(9)	(338)	(27)
Amortization of (gain)/loss	89	59	284	216
Net periodic benefit cost	612	1,108	2,523	3,178
Other one-time charges	0	435	0	435
Total benefits cost (credited) charged to income	$ 612	$ 1,543	$ 2,523	$ 3,613

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	Sep. 30, 2015USD ($)Employee
Commitments and Contingencies [Abstract]
Environmental reserve \| $	$ 1.1
Total number of employees	2,100
Number of salaried employees	482
Employees represented by unions	1,360
Percentage of employees represented by unions (in hundredths)	65.00%
Number of employees covered under Rockford, Illinois facility	279

Financial Instruments (Details)

Financial Instruments (Details) - USD ($) $ in Millions	Sep. 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	$ 307	$ 306.2
Fair value of ABL facility	15	17
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
9.5% senior secured notes, fair value	$ 317	$ 319.2

Segment Reporting (Details)

Segment Reporting (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Segment Reporting (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net sales and operating income by segment [Abstract]
Net sales	$ 163,428	$ 184,007	$ 532,467	$ 532,366
Income (loss) from operations	7,498	10,044	31,010	28,917
Wheels [Member]
Net sales and operating income by segment [Abstract]
Net sales	101,833	106,685	324,525	300,058
Income (loss) from operations	13,715	11,847	44,372	33,446
Gunite [Member]
Net sales and operating income by segment [Abstract]
Net sales	43,823	42,357	128,569	134,634
Income (loss) from operations	5,061	4,149	15,140	14,670
Brillion Iron Works [Member]
Net sales and operating income by segment [Abstract]
Net sales	17,772	34,965	79,373	97,674
Income (loss) from operations	(3,650)	1,680	(2,924)	3,444
Corporate / Other [Member]
Net sales and operating income by segment [Abstract]
Income (loss) from operations	(7,628)	(7,632)	(25,578)	(22,643)
Inter-segment sales [Member]
Net sales and operating income by segment [Abstract]
Net sales	$ 1,041	$ 3,055	$ 4,949	$ 10,825

Segment Reporting, Asset reconc

Segment Reporting, Asset reconciliation (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Reconciliation of assets by segment [Abstract]
Total assets	$ 592,271	$ 598,422
Wheels [Member]
Reconciliation of assets by segment [Abstract]
Total assets	437,196	441,835
Gunite [Member]
Reconciliation of assets by segment [Abstract]
Total assets	59,944	59,600
Brillion Iron Works [Member]
Reconciliation of assets by segment [Abstract]
Total assets	50,358	55,226
Corporate / Other [Member]
Reconciliation of assets by segment [Abstract]
Total assets	$ 44,773	$ 41,761

Debt (Details)

Debt (Details) - USD ($) $ in Thousands	Jul. 29, 2010	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total debt		$ 322,022	$ 323,234
9.5% senior secured notes, net of discount		$ 307,000	$ 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		$ 307,000	$ 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		$ 15,000	$ 17,000
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 F38

Guarantor and Non-guarantor Financial Statements, Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 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	$ 39,125		$ 29,773	$ 21,530		$ 33,426
Customer and other receivables, net	63,735		63,570
Intercompany receivable	0		0
Inventories	36,695		43,065
Other current assets	11,191		13,472
Total current assets	150,746		149,880
Property, plant, and equipment, net	203,778		212,183
Goodwill	100,697		100,697
Intangible assets, net	113,692		117,963	120,004		125,430
Investments in and advances to subsidiaries and affiliates	0		0
Deferred income taxes	2,490
Other non-current assets	20,868		17,699
TOTAL	592,271		598,422
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	59,892		56,452
Intercompany payable	0		0
Accrued payroll and compensation	8,032		10,620
Accrued interest payable	5,073		12,428
Accrued and other liabilities	18,605		17,571
Total current liabilities	91,602		97,071
Long term debt	322,022		323,234
Deferred and non-current income taxes	21,671		21,371
Other non-current liabilities	101,292		125,943
Stockholders' equity	55,684	$ 56,432	30,803	67,177	$ 64,984	61,884
TOTAL	592,271		598,422
Eliminations [Member]
ASSETS
Cash and cash equivalents	0		0	0		0
Customer and other receivables, net	348		403
Intercompany receivable	(130,346)		(249,413)
Inventories	(348)		(403)
Other current assets	0		0
Total current assets	(130,346)		(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	(176,217)		(128,372)
Deferred income taxes	(35,640)
Other non-current assets	0		0
TOTAL	(342,203)		(377,785)
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	0		0
Intercompany payable	(130,346)		(249,413)
Accrued payroll and compensation	0		0
Accrued interest payable	0		0
Accrued and other liabilities	0		0
Total current liabilities	(130,346)		(249,413)
Long term debt	0		0
Deferred and non-current income taxes	(35,640)		0
Other non-current liabilities	0		0
Stockholders' equity	(176,217)		(128,372)
TOTAL	(342,203)		(377,785)
Parent [Member]
ASSETS
Cash and cash equivalents	26,212		22,710	14,106		31,018
Customer and other receivables, net	40,728		35,630
Intercompany receivable	2,834		191,272
Inventories	18,930		18,693
Other current assets	7,165		4,970
Total current assets	95,869		273,275
Property, plant, and equipment, net	77,779		78,603
Goodwill	96,283		96,283
Intangible assets, net	109,417		115,465
Investments in and advances to subsidiaries and affiliates	176,217		128,372
Deferred income taxes	0
Other non-current assets	5,709		3,118
TOTAL	561,274		695,116
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	18,315		15,209
Intercompany payable	94,237		249,407
Accrued payroll and compensation	923		4,002
Accrued interest payable	5,073		12,428
Accrued and other liabilities	5,205		4,183
Total current liabilities	123,753		285,229
Long term debt	322,022		323,234
Deferred and non-current income taxes	45,759		41,775
Other non-current liabilities	14,056		14,075
Stockholders' equity	55,684		30,803
TOTAL	561,274		695,116
Guarantor Subsidiaries [Member]
ASSETS
Cash and cash equivalents	0		0	0		0
Customer and other receivables, net	16,896		20,994
Intercompany receivable	38,687		5,086
Inventories	15,806		21,352
Other current assets	1,891		3,386
Total current assets	73,280		50,818
Property, plant, and equipment, net	95,956		101,648
Goodwill	4,414		4,414
Intangible assets, net	4,275		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	213,910		163,152
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	33,133		31,931
Intercompany payable	0		0
Accrued payroll and compensation	5,887		5,458
Accrued interest payable	0		0
Accrued and other liabilities	9,870		10,060
Total current liabilities	48,890		47,449
Long term debt	0		0
Deferred and non-current income taxes	10,615		(20,736)
Other non-current liabilities	70,965		93,245
Stockholders' equity	83,440		43,194
TOTAL	213,910		163,152
Non-guarantor Subsidiaries [Member]
ASSETS
Cash and cash equivalents	12,913		7,063	$ 7,424		$ 2,408
Customer and other receivables, net	5,763		6,543
Intercompany receivable	88,825		53,055
Inventories	2,307		3,423
Other current assets	2,135		5,116
Total current assets	111,943		75,200
Property, plant, and equipment, net	30,043		31,932
Goodwill	0		0
Intangible assets, net	0		0
Investments in and advances to subsidiaries and affiliates	0		0
Deferred income taxes	2,490
Other non-current assets	14,814		10,807
TOTAL	159,290		117,939
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	8,444		9,312
Intercompany payable	36,109		6
Accrued payroll and compensation	1,222		1,160
Accrued interest payable	0		0
Accrued and other liabilities	3,530		3,328
Total current liabilities	49,305		13,806
Long term debt	0		0
Deferred and non-current income taxes	937		332
Other non-current liabilities	16,271		18,623
Stockholders' equity	92,777		85,178
TOTAL	$ 159,290		$ 117,939

Guarantor and Non-guarantor F39

Guarantor and Non-guarantor Financial Statements, Condensed Consolidated Statements of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Net sales	$ 163,428	$ 184,007	$ 532,467	$ 532,366
Cost of goods sold	145,165	164,095	467,367	473,009
Gross profit	18,263	19,912	65,100	59,357
Operating expenses	10,765	9,868	34,090	30,440
Income from operations	7,498	10,044	31,010	28,917
Other income (expense):
Interest expense, net	(8,249)	(8,444)	(24,953)	(25,351)
Equity in earnings of subsidiaries	0	0	0	0
Other expense, net	(1,142)	(805)	(2,398)	(1,504)
Income (loss) before income taxes from continuing operations	(1,893)	795	3,659	2,062
Income tax provision (benefit)	(3,671)	(410)	(3,663)	(967)
Net income from continuing operations	1,778	1,205	7,322	3,029
Discontinued operations, net of tax	42	(106)	249	(208)
Net income	1,820	1,099	7,571	2,821
Comprehensive income	(1,439)	1,571	23,152	3,766
Eliminations [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Net sales	(57,322)	(56,112)	(175,462)	(156,485)
Cost of goods sold	(56,974)	(55,701)	(174,405)	(155,143)
Gross profit	(348)	(411)	(1,057)	(1,342)
Operating expenses	0	0	0	0
Income from operations	(348)	(411)	(1,057)	(1,342)
Other income (expense):
Interest expense, net	0	0	0	0
Equity in earnings of subsidiaries	(10,038)	(5,385)	(31,950)	(19,446)
Other expense, net	0	0	0	0
Income (loss) before income taxes from continuing operations	(10,386)	(5,796)	(33,007)	(20,788)
Income tax provision (benefit)	0	0	0	0
Net income from continuing operations	(10,386)	(5,796)	(33,007)	(20,788)
Discontinued operations, net of tax	0	0	0	0
Net income	(10,386)	(5,796)	(33,007)	(20,788)
Comprehensive income	(7,601)	(6,251)	(48,528)	(21,694)
Parent [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Net sales	123,912	124,025	379,041	355,600
Cost of goods sold	117,925	111,184	348,803	318,350
Gross profit	5,987	12,841	30,238	37,250
Operating expenses	10,363	9,623	33,100	29,588
Income from operations	(4,376)	3,218	(2,862)	7,662
Other income (expense):
Interest expense, net	(8,749)	(8,695)	(26,191)	(26,118)
Equity in earnings of subsidiaries	10,038	5,385	31,950	19,446
Other expense, net	(384)	(714)	(663)	(1,591)
Income (loss) before income taxes from continuing operations	(3,471)	(806)	2,234	(601)
Income tax provision (benefit)	(5,291)	(1,905)	(5,337)	(3,422)
Net income from continuing operations	1,820	1,099	7,571	2,821
Discontinued operations, net of tax	0	0	0	0
Net income	1,820	1,099	7,571	2,821
Comprehensive income	(1,439)	1,571	23,152	3,766
Guarantor Subsidiaries [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Net sales	66,262	82,505	234,426	233,339
Cost of goods sold	58,200	77,396	208,191	217,082
Gross profit	8,062	5,109	26,235	16,257
Operating expenses	369	204	873	706
Income from operations	7,693	4,905	25,362	15,551
Other income (expense):
Interest expense, net	(47)	(53)	(152)	(173)
Equity in earnings of subsidiaries	0	0	0	0
Other expense, net	0	327	0	453
Income (loss) before income taxes from continuing operations	7,646	5,179	25,210	15,831
Income tax provision (benefit)	925	925	578	1,068
Net income from continuing operations	6,721	4,254	24,632	14,763
Discontinued operations, net of tax	0	0	0	0
Net income	6,721	4,254	24,632	14,763
Comprehensive income	2,866	4,252	37,765	14,738
Non-guarantor Subsidiaries [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Net sales	30,576	33,589	94,462	99,912
Cost of goods sold	26,014	31,216	84,778	92,720
Gross profit	4,562	2,373	9,684	7,192
Operating expenses	33	41	117	146
Income from operations	4,529	2,332	9,567	7,046
Other income (expense):
Interest expense, net	547	304	1,390	940
Equity in earnings of subsidiaries	0	0	0	0
Other expense, net	(758)	(418)	(1,735)	(366)
Income (loss) before income taxes from continuing operations	4,318	2,218	9,222	7,620
Income tax provision (benefit)	695	570	1,096	1,387
Net income from continuing operations	3,623	1,648	8,126	6,233
Discontinued operations, net of tax	42	(106)	249	(208)
Net income	3,665	1,542	8,375	6,025
Comprehensive income	$ 4,735	$ 1,999	$ 10,763	$ 6,956

Guarantor and Non-guarantor F40

Guarantor and Non-guarantor Financial Statements, Condensed Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,820	$ 1,099	$ 7,571	$ 2,821
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation			25,326	24,907
Amortization - deferred financing costs and debt discount			1,859	1,859
Amortization - other intangible assets			6,174	6,097
(Gain) loss on disposal of assets			240	669
Deferred income taxes			(4,864)	(592)
Non-cash stock-based compensation	698	622	2,147	1,831
Equity in earnings of subsidiaries and affiliates			0	0
Change in other operating items			(7,358)	(29,318)
Net cash provided by operating activities			31,095	8,274
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment			(15,879)	(20,734)
Proceeds from notes receivable			0	0
Payments on notes receivable			0	0
Other			(1,903)	564
Net cash used in investing activities			(17,782)	(20,170)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of notes payable			(23,000)	(10,000)
Proceeds from notes payable			21,000	10,000
Principal payments on capital leases			(1,937)	0
Other			(24)	0
Net cash used in financing activities			(3,961)	0
Net increase in cash and cash equivalents			9,352	(11,896)
Cash and cash equivalents, beginning of period			29,773	33,426
Cash and cash equivalents, end of period	39,125	21,530	39,125	21,530
Eliminations [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	(10,386)	(5,796)	(33,007)	(20,788)
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			31,950	20,377
Change in other operating items			1,057	411
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			58,600	103,928
Payments on notes receivable			(81,603)	(69,616)
Other			0	0
Net cash used in investing activities			(23,003)	34,312
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of notes payable			81,603	69,616
Proceeds from notes payable			(58,600)	(103,928)
Principal payments on capital leases			0
Other			0	0
Net cash used in financing activities			23,003	(34,312)
Net increase 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	1,820	1,099	7,571	2,821
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation			8,302	8,335
Amortization - deferred financing costs and debt discount			1,859	1,859
Amortization - other intangible assets			6,048	5,971
(Gain) loss on disposal of assets			256	580
Deferred income taxes			(5,299)	(2,195)
Non-cash stock-based compensation			2,147	1,831
Equity in earnings of subsidiaries and affiliates			(31,950)	(20,377)
Change in other operating items			44,418	14,837
Net cash provided by operating activities			33,352	13,662
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment			(7,499)	(8,350)
Proceeds from notes receivable			3,518	36,698
Payments on notes receivable			(26,268)	(34,517)
Other			0	(671)
Net cash used in investing activities			(30,249)	(6,840)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of notes payable			(18,053)	(42,775)
Proceeds from notes payable			15,312	19,041
Principal payments on capital leases			0
Other			3,140	0
Net cash used in financing activities			399	(23,734)
Net increase in cash and cash equivalents			3,502	(16,912)
Cash and cash equivalents, beginning of period			22,710	31,018
Cash and cash equivalents, end of period	26,212	14,106	26,212	14,106
Guarantor Subsidiaries [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	6,721	4,254	24,632	14,763
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation			14,142	13,446
Amortization - deferred financing costs and debt discount			0	0
Amortization - other intangible assets			126	126
(Gain) loss on disposal of assets			39	62
Deferred income taxes			435	925
Non-cash stock-based compensation			0	0
Equity in earnings of subsidiaries and affiliates			0	0
Change in other operating items			(52,797)	(41,354)
Net cash provided by operating activities			(13,423)	(12,032)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment			(7,449)	(11,977)
Proceeds from notes receivable			(28,217)	(106,680)
Payments on notes receivable			75,191	71,408
Other			(1,903)	1,235
Net cash used in investing activities			37,622	(46,014)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of notes payable			(86,550)	(36,841)
Proceeds from notes payable			64,288	94,887
Principal payments on capital leases			(1,937)
Other			0	0
Net cash used in financing activities			(24,199)	58,046
Net increase 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	3,665	1,542	8,375	6,025
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation			2,882	3,126
Amortization - deferred financing costs and debt discount			0	0
Amortization - other intangible assets			0	0
(Gain) loss on disposal of assets			(55)	27
Deferred income taxes			0	678
Non-cash stock-based compensation			0	0
Equity in earnings of subsidiaries and affiliates			0	0
Change in other operating items			(36)	(3,212)
Net cash provided by operating activities			11,166	6,644
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment			(931)	(407)
Proceeds from notes receivable			(33,901)	(33,946)
Payments on notes receivable			32,680	32,725
Other			0	0
Net cash used in investing activities			(2,152)	(1,628)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of notes payable			0	0
Proceeds from notes payable			0	0
Principal payments on capital leases			0
Other			(3,164)	0
Net cash used in financing activities			(3,164)	0
Net increase in cash and cash equivalents			5,850	5,016
Cash and cash equivalents, beginning of period			7,063	2,408
Cash and cash equivalents, end of period	$ 12,913	$ 7,424	$ 12,913	$ 7,424

Changes in Accumulated Other 41

Changes in Accumulated Other Comprehensive Income (Loss) by Component (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Accumulated other comprehensive income (loss), beginning balance	$ (30,798)	$ (18,239)	$ (49,638)	$ (18,712)
Amounts reclassified from accumulated other comprehensive income	(3,259)	472	15,581	945
Accumulated other comprehensive income (loss), ending balance	(34,057)	(17,767)	(34,057)	(17,767)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial costs (reclassified to salaries, wages, and benefits)	393	116	1,219	374
Prior service costs (reclassified to salaries, wages, and benefits)	(225)	2	(305)	6
Foreign currency translation related to pension and postretirement plans	1,094	454	2,069	676
Remeasurements	(1,380)		16,491
Income tax provision AOCI expense	(3,141)	(100)	(3,893)	(111)
Amounts reclassified from accumulated other comprehensive income	(3,259)	472	15,581	945
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	(38,996)	(20,312)	(40,160)	(20,429)
Amounts reclassified from accumulated other comprehensive income	885	421	2,049	538
Accumulated other comprehensive income (loss), ending balance	(38,111)	(19,891)	(38,111)	(19,891)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial costs (reclassified to salaries, wages, and benefits)	304	57	935	158
Prior service costs (reclassified to salaries, wages, and benefits)	11	11	33	33
Foreign currency translation related to pension and postretirement plans	797	453	1,502	458
Remeasurements	0		0
Income tax provision AOCI expense	(227)	(100)	(421)	(111)
Amounts reclassified from accumulated other comprehensive income	885	421	2,049	538
Post Retirement Plan [Member] \| Accumulated Defined Benefit Plans Adjustment [Member]
Amounts reclassified from accumulated other comprehensive loss:
Remeasurements	(1,380)		16,491
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	8,198	2,073	(9,478)	1,717
Amounts reclassified from accumulated other comprehensive income	(4,144)	51	13,532	407
Accumulated other comprehensive income (loss), ending balance	4,054	2,124	4,054	2,124
Amounts reclassified from accumulated other comprehensive loss:
Actuarial costs (reclassified to salaries, wages, and benefits)	89	59	284	216
Prior service costs (reclassified to salaries, wages, and benefits)	(236)	(9)	(338)	(27)
Foreign currency translation related to pension and postretirement plans	297	1	567	218
Remeasurements	(1,380)		16,491
Income tax provision AOCI expense	(2,914)	0	(3,472)	0
Amounts reclassified from accumulated other comprehensive income	$ (4,144)	$ 51	$ 13,532	$ 407

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Thousands	Oct. 01, 2015	Sep. 30, 2015	Sep. 30, 2015
Amendment to post-retirement benefits [Abstract]
Remeasurements		$ (1,380)	$ 16,491
Subsequent Event [Member]
Amendment to post-retirement benefits [Abstract]
Remeasurements	$ 9,000