Rentech (RTK) 10-Q 9 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 31, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	RTK
Entity Registrant Name	RENTECH, INC.
Entity Central Index Key	868,725
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		23,010,618

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets
Cash	$ 52,231	$ 19,666
Accounts receivable, including unbilled revenue, net of allowance for doubtful accounts of $0 and $500 at September 30, 2015 and December 31, 2014, respectively	14,456	27,085
Inventories	38,981	25,546
Prepaid expenses and other current assets	8,558	8,709
Deferred income taxes	1,870	1,870
Other receivables, net	5,208	10,711
Assets of discontinued operations	48,438	46,344
Total current assets	169,742	139,931
Property, plant and equipment, net	285,130	241,394
Construction in progress	8,713	164,413
Other assets
Goodwill	40,255	38,393
Intangible assets	37,772	61,804
Debt issuance costs	2,004	1,316
Deposits and other assets	4,476	4,681
Assets of discontinued operations	178,778	176,218
Total other assets	263,285	282,412
Total assets	726,870	828,150
Current liabilities
Accounts payable	14,091	23,888
Accrued payroll and benefits	7,226	4,465
Accrued liabilities	24,878	28,464
Deferred revenue	12,509	9,328
Current portion of long term debt	18,055	17,784
Accrued interest	419	524
Earn-out consideration		5,000
Other	2,656	2,601
Liabilities of discontinued operations	54,093	44,697
Total current liabilities	133,927	136,751
Long-term liabilities
Debt	162,459	116,072
Earn-out consideration	658	1,295
Asset retirement obligation	4,200	4,005
Deferred income taxes	9,230	9,850
Other	3,620	4,545
Liabilities of discontinued operations	347,696	336,737
Total long-term liabilities	527,863	472,504
Total liabilities	$ 661,790	$ 609,255
Commitments and contingencies
Stockholders' equity
Common stock: $.01 par value; 45,000 shares authorized; 23,011 and 229,308 shares issued and outstanding at September 30, 2015 and December 31, 2014, respectively	$ 230	$ 2,293
Additional paid-in capital	544,394	543,091
Accumulated deficit	(496,097)	(417,349)
Accumulated other comprehensive loss	(23,427)	(7,302)
Total Rentech stockholders' equity	25,100	120,733
Noncontrolling interests	(55,665)	3,102
Total equity	(30,565)	123,835
Total liabilities and stockholders' equity	726,870	828,150
Series E Preferred Stock [Member]
Mezzanine equity
Preferred stock	$ 95,645	$ 95,060
Series A Convertible Preferred Shares [Member]
Stockholders' equity
Preferred stock
Series C Participating Cumulative Preferred Stock [Member]
Stockholders' equity
Preferred stock
Series D Junior Participating Preferred Stock [Member]
Stockholders' equity
Preferred stock

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Allowance for accounts receivable	$ 0	$ 500
Preferred stock, par value	$ 10	$ 10
Mezzanine, preferred stock, dividend rate	4.50%
Preferred stock, shares authorized	1,000,000	1,000,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	45,000,000	45,000,000
Common stock, shares issued	23,011,000	229,308,000
Common stock, shares outstanding	23,011,000	229,308,000
Series E Preferred Stock [Member]
Mezzanine, preferred stock, par value	$ 10	$ 10
Mezzanine, preferred stock, shares authorized	100,000,000	100,000,000
Mezzanine, preferred stock, shares issued	100,000,000	100,000,000
Mezzanine, preferred stock, shares outstanding	100,000,000	100,000,000
Mezzanine, preferred stock, dividend rate	4.50%	4.50%
Series A Convertible Preferred Shares [Member]
Preferred stock, shares authorized	90,000	90,000
Preferred stock, shares issued	90,000	90,000
Preferred stock, shares outstanding	0	0
Preferred stock, liquidation preference per share	$ 0	$ 0
Series C Participating Cumulative Preferred Stock [Member]
Preferred stock, par value	$ 10	$ 10
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series D Junior Participating Preferred Stock [Member]
Preferred stock, par value	$ 10	$ 10
Preferred stock, shares authorized	45,000	45,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations (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
Revenues
Product sales	$ 61,644	$ 57,649	$ 173,340	$ 140,365
Service revenues	18,087	17,955	51,992	53,342
Other revenues	617	547	1,592	1,529
Total revenues	80,348	76,151	226,924	195,236
Cost of sales
Product	60,765	64,193	167,775	150,046
Service	13,368	14,455	40,205	43,703
Total cost of sales	74,133	78,648	207,980	193,749
Gross profit	6,215	(2,497)	18,944	1,487
Operating expenses
Selling, general and administrative expense	14,119	14,376	42,922	44,825
Depreciation and amortization	928	1,371	4,281	2,366
Asset impairment	33,215		134,987
Pasadena goodwill impairment				27,202
Other (income) expense, net	6	8	9	(317)
Total operating expenses	48,268	15,755	182,199	74,076
Operating loss	(42,053)	(18,252)	(163,255)	(72,589)
Other expense, net
Interest expense	(3,725)	(721)	(7,238)	(2,244)
Loss on debt extinguishment				(850)
Gain (loss) on fair value adjustment to earn-out consideration	99	59	495	(268)
Other income (expense), net	(974)	308	1,984	354
Total other expenses, net	(4,600)	(354)	(4,759)	(3,008)
Loss from continuing operations before income taxes and equity in loss of investee	(46,653)	(18,606)	(168,014)	(75,597)
Income tax (benefit) expense	(2,063)	425	204	1,259
Loss from continuing operations before equity in loss of investee	(44,590)	(19,031)	(168,218)	(76,856)
Equity in loss of investee		96	421	334
Loss from continuing operations	(44,590)	(19,127)	(168,639)	(77,190)
Income from discontinued operations, net of tax	11,754	7,440	57,138	36,876
Net loss	(32,836)	(11,687)	(111,501)	(40,314)
Net loss attributable to noncontrolling interests	9,812	1,311	32,754	3,505
Preferred stock dividends	(1,320)	(1,321)	(3,960)	(2,521)
Net loss attributable to Rentech common shareholders	$ (24,344)	$ (11,697)	$ (82,707)	$ (39,330)
Basic:
Continuing operations	$ (1.38)	$ (0.69)	$ (5.10)	$ (2.61)
Discontinued operations	0.31	0.17	1.43	0.86
Net loss	(1.06)	(0.51)	(3.60)	(1.72)
Diluted:
Continuing operations	(1.38)	(0.69)	(5.10)	(2.61)
Discontinued operations	0.31	0.17	1.43	0.86
Net loss	$ (1.06)	$ (0.51)	$ (3.60)	$ (1.72)
Weighted-average shares used to compute net income (loss) per common share:
Basic	23,005	22,807	22,969	22,865
Diluted	23,005	22,807	22,969	22,865

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (32,836)	$ (11,687)	$ (111,501)	$ (40,314)
Other comprehensive income (loss), net of tax:
Pension and postretirement plan adjustments	4	(11)	12	(36)
Foreign currency translation	(9,345)	(4,440)	(16,132)	(2,429)
Other comprehensive loss	(9,341)	(4,451)	(16,120)	(2,465)
Comprehensive loss	(42,177)	(16,138)	(127,621)	(42,779)
Less: net (income) loss attributable to noncontrolling interests	9,812	1,311	32,754	3,505
Less: other comprehensive (income) loss attributable to noncontrolling interests	(1)	5	(5)	15
Comprehensive loss attributable to Rentech	$ (32,366)	$ (14,822)	$ (94,872)	$ (39,259)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total Rentech Stockholders' Equity [Member]	Noncontrolling Interests [Member]
Beginning balance at Dec. 31, 2013	$ 167,956	$ 2,275	$ 541,254	$ (385,339)	$ (117)	$ 158,073	$ 9,883
Beginning balance, Shares at Dec. 31, 2013		227,512
Common stock issued for stock options exercised	93	$ 2	91			93
Common stock issued for stock options exercised, Shares		156
Dividends - preferred stock	(2,521)		(2,521)			(2,521)
Distributions to noncontrolling interests	(4,118)						(4,118)
Equity-based compensation expense	5,904		5,438			5,438	466
Restricted stock units	(201)	$ 5	(206)			(201)
Restricted stock units, Shares		363
Net loss	(40,314)			(36,809)		(36,809)	(3,505)
Other comprehensive income (loss)	(2,465)				(2,450)	(2,450)	(15)
Other	(46)		(16)			(16)	(30)
Ending balance at Sep. 30, 2014	124,288	$ 2,282	544,040	(422,148)	(2,567)	121,607	2,681
Ending balance, Shares at Sep. 30, 2014		228,222
Beginning balance at Dec. 31, 2014	123,835	$ 2,293	543,091	(417,349)	(7,302)	120,733	3,102
Beginning balance, Shares at Dec. 31, 2014		229,308
Reverse stock split	2,070	$ (2,070)	2,070
Reverse stock split, Shares		(207,040)
Common stock issued for services		$ 3	(3)
Common stock issued for services, Shares		259
Common stock issued for stock options exercised	29	$ 2	27			29
Common stock issued for stock options exercised, Shares		254
Dividends - preferred stock	(3,960)		(3,960)			(3,960)
Distributions to noncontrolling interests	(26,361)						(26,361)
Equity-based compensation expense	3,522		3,167			3,167	355
Restricted stock units	(140)	$ 2	(142)			(140)
Restricted stock units, Shares		229
Net loss	(111,501)			(78,747)		(78,747)	(32,754)
Other comprehensive income (loss)	(16,120)				(16,125)	(16,125)	5
Other	131		144	(1)		143	(12)
Ending balance at Sep. 30, 2015	$ (30,565)	$ 230	$ 544,394	$ (496,097)	$ (23,427)	$ 25,100	$ (55,665)
Ending balance, Shares at Sep. 30, 2015		23,011

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Cash flows from operating activities
Net loss	$ (32,836)	$ (11,687)	$ (111,501)	$ (40,314)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Income from discontinued operations	(11,754)	(7,440)	(57,138)	(36,876)
Depreciation and amortization			21,086	13,917
Asset impairment	33,215		134,987
Pasadena goodwill impairment				27,202
Gain on sale of easement			(1,425)
Utilization of spare parts			2,483	3,460
Write-down of inventory			7,155	4,557
Non-cash interest expense			(44)	(190)
Loss on debt extinguishment				850
Equity-based compensation			3,283	5,650
Unrealized net (gain) loss on derivatives			511	(114)
Other			(1,823)	813
Changes in operating assets and liabilities, net of amounts acquired:
Accounts receivable			12,557	(4,571)
Other receivables			7,100	(5,628)
Inventories			(19,244)	2,693
Prepaid expenses and other current assets			291	(3,194)
Accounts payable			(5,102)	3,933
Deferred revenue			3,180	(2,591)
Accrued interest			455	(277)
Accrued liabilities, accrued payroll and other			2,707	(2,725)
Cash used in operating activities of continuing operations			(482)	(33,405)
Cash provided by operating activities of discontinued operations			82,264	78,931
Net cash provided by operating activities			81,782	45,526
Cash flows from investing activities
Capital expenditures			(43,084)	(118,381)
Proceeds from easement			1,425
Payment for acquisitions, net of cash received			(7,214)	(31,582)
Receipt from Insurance				1,000
Other items				373
Cash used in investing activities of continuing operations			(48,873)	(148,590)
Cash used in investing activities of discontinued operations			(18,368)	(17,311)
Net cash used in investing activities			(67,241)	(165,901)
Cash flows from financing activities
Proceeds from debt and credit facilities			86,002	54,979
Proceeds from preferred stock, net of discount and issuance costs				94,495
Payments and retirement of debt			(29,912)	(58,202)
Payment of debt issuance costs			(1,057)	(2,544)
Dividends to preferred stockholders			(2,250)	(650)
Payment of earn-out consideration			(3,840)
Distributions to noncontrolling interests			(26,361)	(4,118)
Other			29	76
Net cash provided by financing activities			22,611	84,036
Effect of exchange rate on cash			(1,797)	30
Increase (decrease) in cash			35,355	(36,309)
Cash, beginning of period			44,195	106,369	$ 106,369
Cash, end of period	79,550	70,060	79,550	70,060	44,195
Cash from discontinued operations, end of period	27,319	38,413	27,319	38,413	$ 24,529
Cash from continuing operations, end of period	$ 52,231	$ 31,647	52,231	31,647
Purchase of property, plant, equipment and construction in progress in accounts payable and accrued liabilities			11,464	16,457
Fair value of assets in acquisition			7,241	55,642
Fair value of liabilities assumed in acquisition			27	16,367
Increase in QS Construction Facility obligation			6,000	17,775
Contingent consideration				$ 3,840
Increase in receivable from insurance			2,532
Accrued dividends on preferred stock			1,500
Reverse stock split			$ 2,070

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Basis of Presentation	Note 1 — Basis of Presentation The accompanying unaudited consolidated financial statements of Rentech, Inc. (“Rentech”) and its consolidated subsidiaries (collectively, the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in compliance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Neither authority requires all of the information and footnotes required by GAAP for complete financial statements. Accordingly, the accompanying financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the unaudited consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair statement of the Company’s financial position as of September 30, 2015, and the results of operations and cash flows for the periods presented. The accompanying consolidated financial statements include the accounts of Rentech, its wholly owned subsidiaries and all subsidiaries in which Rentech directly or indirectly owns a controlling financial interest. All intercompany accounts and transactions have been eliminated in consolidation. Operating results for the three and nine months ended September 30, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015 or any other reporting period. The information included in this Form 10-Q should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission (the “SEC”) on March 16, 2015 (the “Annual Report”). The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Proposed Merger - Discontinued Operations On August 9, 2015, Rentech Nitrogen Partners, L.P. (“RNP”) entered into an Agreement and Plan of Merger (the “Merger Agreement”) under which RNP and Rentech Nitrogen GP, LLC (the “General Partner”) will merge with affiliates of CVR Partners, L.P. (“CVR Partners”), and RNP will cease to be a public company and will become a wholly-owned subsidiary of CVR Partners (the “Merger”). Upon closing of the Merger, each outstanding unit of RNP will be exchanged for 1.04 common units of CVR Partners and $2.57 of cash. The Merger Agreement requires RNP to either sell its ammonium sulfate production facility located in Pasadena, Texas (the “Pasadena Facility”) to a third party or spin-out ownership of the Pasadena Facility to RNP unitholders prior to the closing of the Merger. The merger consideration therefore does not include any consideration attributable to the Pasadena Facility. Consummation of the Merger is subject to certain conditions, including approval from RNP’s unitholders, the effectiveness of a registration statement on Form S-4 relating to the unit component of the merger consideration and the sale or spin-off of the Pasadena Facility. The Merger Agreement includes customary termination provisions, including a provision allowing RNP to terminate the Merger Agreement in order to accept a superior proposal, as defined in the Merger Agreement, upon payment of a termination fee. The Company has agreed, subject to certain terms and conditions, to vote its RNP common units, constituting 59.7% of the outstanding common units of RNP in favor of the transaction. Subject to satisfaction of the closing conditions and receipt of the required approvals, the Company expects that the Merger will close in the first quarter of 2016. Upon entering into the Merger Agreement, RNP (excluding the Pasadena Facility) met the accounting criteria for discontinued operations. Accordingly, the Company has presented its consolidated balance sheets and consolidated statements of operations for all periods presented in this report to reflect RNP, excluding the Pasadena business segment and certain allocated corporate expenses, as discontinued operations. See Note 7 — Discontinued Operations. Reverse Stock Split On August 20, 2015, the Company effected a one-for-ten reverse stock split (the “Reverse Split”) of its issued and outstanding shares of common stock (“Common Stock”). All share and per share data in the accompanying consolidated financial statements and notes have been adjusted retrospectively for the effects of the Reverse Split. See Note 15 — Reverse Stock Split. Liquidity In early 2016, the Company expects to need either the proceeds anticipated from the Merger and the sale of the Pasadena Facility, or other sources of cash to fund its operating and investing needs. We expect to require new sources of cash in a smaller amount if the Merger were to close and the Pasadena Facility were spun off, rather than sold. As described above, the Company expects to receive approximately $59.8 million of cash consideration upon closing of the Merger, plus the Company’s share of any cash proceeds from the sale of the Pasadena Facility. Such amounts are expected to provide sufficient liquidity to fund transaction costs and corporate taxes associated with the Merger and the prepayment penalty associated with the principal reduction under the A&R GSO Credit Agreement, as defined below in Note 13 – Debt, restructuring, as well as required investments and operating needs for at least the next twelve months. In the event the Merger and the sale of the Pasadena Facility were to be delayed beyond the early months of 2016, the Company would need alternative sources of cash to fund its operations during the months leading to the closing of the Merger. The Company is in discussions to arrange additional borrowing and/or to pledge or sell some of the 3.1 million unpledged units of RNP which it owns, but the outcome of such discussions is not known at this time. Such a sale of units of RNP would require approval of CVR Partners, under the terms of the voting and support agreement. If the Merger and the sale of the Pasadena Facility fail to close at all on the expected terms, the Company would require additional longer-term funding. If the Merger Agreement were to be terminated, the Company would be free from contractual restrictions on selling the 3.1 million unpledged RNP units that it owns. The Company may be unable to sell RNP units or obtain funding on terms it finds acceptable if it were to need such financing. If the Merger were not to close, or if it were to be delayed beyond the early months of 2016, and if the Company were to be unable to secure additional sources of funds, there would be a material adverse effect on the Company’s business, results of operations, and financial condition, and on its ability to complete construction of the Atikokan and Wawa facilities and fund its normal operations.

Revision of Previously Reported

Revision of Previously Reported Revenues and Cost of Sales	9 Months Ended
	Sep. 30, 2015
Accounting Changes And Error Corrections [Abstract]
Revision of Previously Reported Revenues and Cost of Sales	Note 2 — Revision of Previously Reported Revenues and Cost of Sales In filings that covered reporting periods during 2013 and 2014, the Company incorrectly reported revenues and cost of sales for Fulghum’s South America operations. Certain intercompany transactions between two of Fulghum’s Chilean subsidiaries were not eliminated in consolidation. As a result, both revenues and cost of sales were overstated for 2013 by approximately $4.7 million and 2014 by approximately $7.1 million. The Company has revised the third quarter 2014 amounts contained in this filing to properly reflect the elimination of the intercompany transactions. For the three and nine months ended September 30, 2014, revenues and cost of sales were reduced by $3.1 million and $6.3 million, respectively, from amounts previously reported with no impact to gross profit or net income. Management does not believe the impact of these errors was material to the third quarter of 2014, the full year results of 2014 or any previously issued financial statements. For the Years Ended December 2014 2013 (in thousands) As Reported: Revenues $ 276,282 $ 196,649 Product sales 203,903 144,322 Service revenues 70,317 49,822 Cost of sales 271,393 194,146 Product cost of sales 213,950 155,924 Service cost of sales 57,443 38,222 Effect of Revisions: Revenues $ (7,101 ) $ (4,690 ) Product sales (7,101 ) (3,060 ) Service revenues — (1,630 ) Cost of sales (7,101 ) (4,690 ) Product cost of sales (7,101 ) (3,060 ) Service cost of sales — (1,630 ) As Revised: Revenues $ 269,181 $ 191,959 Product sales 196,802 141,262 Service revenues 70,317 48,192 Cost of sales 264,292 189,456 Product cost of sales 206,849 152,864 Service cost of sales 57,443 36,592 For the Three Months Ended September 30, December 31, 2014 2013 2014 2013 (in thousands) As Reported: Revenues $ 79,283 $ 65,085 $ 74,712 $ 48,205 Product sales 60,781 46,049 57,204 28,270 Service revenues 17,955 18,608 16,975 19,482 Cost of sales 81,780 69,055 71,310 50,485 Product cost of sales 67,325 54,814 57,570 36,038 Service cost of sales 14,455 14,241 13,740 14,447 Effect of Revisions: Revenues $ (3,132 ) $ (1,511 ) $ (767 ) $ (2,406 ) Product sales (3,132 ) (945 ) (767 ) (1,627 ) Service revenues — (566 ) — (779 ) Cost of sales (3,132 ) (1,511 ) (767 ) (2,406 ) Product cost of sales (3,132 ) (945 ) (767 ) (1,627 ) Service cost of sales — (566 ) — (779 ) As Revised: Revenues $ 76,151 $ 63,574 $ 73,945 $ 45,799 Product sales 57,649 45,104 56,437 26,643 Service revenues 17,955 18,042 16,975 18,703 Cost of sales 78,648 67,544 70,543 48,079 Product cost of sales 64,193 53,869 56,803 34,411 Service cost of sales 14,455 13,675 13,740 13,668 For the Nine Months Ended September 30, 2014 2013 (in thousands) As Reported: Revenues $ 201,570 $ 148,444 Product sales 146,699 116,052 Service revenues 53,342 30,340 Cost of sales 200,083 143,661 Product cost of sales 156,380 119,886 Service cost of sales 43,703 23,775 Effect of Revisions: Revenues $ (6,334 ) $ (2,284 ) Product sales (6,334 ) (1,433 ) Service revenues — (851 ) Cost of sales (6,334 ) (2,284 ) Product cost of sales (6,334 ) (1,433 ) Service cost of sales — (851 ) As Revised: Revenues $ 195,236 $ 146,160 Product sales 140,365 114,619 Service revenues 53,342 29,489 Cost of sales 193,749 141,377 Product cost of sales 150,046 118,453 Service cost of sales 43,703 22,924

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2015
Accounting Changes And Error Corrections [Abstract]
Recent Accounting Pronouncements	Note 3 — Recent Accounting Pronouncements In April 2014, the Financial Accounting Standards Board (the “FASB”) issued guidance that provides a narrower definition of discontinued operations than under previous guidance. It requires that only disposals of components of an entity (or groups of components) that represent a strategic shift that has or will have a major effect on the reporting entity’s operations are to be reported in the financial statements as discontinued operations. It also provides guidance on the financial statement presentations and disclosures of discontinued operations. This guidance is effective prospectively for disposals of (or classifications of held-for-sale) components of an entity that occur in annual or interim periods beginning after December 15, 2014. The effect of this new standard is included in Note 7 — Discontinued Operations. In May 2014, the FASB issued guidance that will significantly enhance comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets. In August 2015, the FASB approved a one-year deferral of the effective date making the guidance effective for interim and annual reporting periods beginning after December 15, 2017. In addition, the FASB will continue to permit entities to early adopt the guidance for annual periods beginning on or after December 15, 2016. The Company is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In June 2014, the FASB issued guidance on accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015. The Company is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In August 2014, the FASB issued guidance on presentation of financial statements — going concern, which applies to all companies. It requires management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. This guidance is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosure. In November 2014, the FASB issued guidance on hybrid financial instruments. The guidance does not change the current criteria for determining when separation of certain embedded derivative features in a hybrid financial instrument is required. The guidance clarifies that an entity should consider all relevant terms and features, including the embedded derivative feature being evaluated for bifurcation, in evaluating the nature of the host contract. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Company is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In January 2015, the FASB issued guidance that eliminates the concept of extraordinary items. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Company has not historically reported any extraordinary items. The Company does not expect the adoption of this guidance to have any impact on its consolidated financial position, results of operations or disclosures. In February 2015, the FASB issued guidance that changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Company is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In April 2015, the FASB issued guidance, which would require that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of debt liability, consistent with debt discounts or premiums. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. As of September 30, 2015, the Company had $2.0 million of debt issuance costs that would have been reclassified from assets to liabilities under this guidance. The Company does not expect the adoption of this guidance to have a material impact on its consolidated financial position, results of operations or disclosures. In April 2015, the FASB issued guidance that will help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. This guidance is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. The Company is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In July 2015, the FASB issued guidance that replaces the current lower of cost or market method of measurement for inventory with a lower of cost and net realizable value measurement. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. The Company does not expect the adoption of this guidance to have a material impact on its consolidated financial position, results of operations or disclosures. In September 2015, the FASB issued guidance that simplifies the accounting for adjustments made to provisional amounts recognized in a business combination by requiring the acquirer to (i) recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amount is determined, (ii) record, in the same period, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date, and (iii) present separately on the face of the income statement or disclose in the notes to the financial statements the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date.

Allegheny Acquisition

Allegheny Acquisition	9 Months Ended
	Sep. 30, 2015
Allegheny Pellet Corporation [Member]
Business Acquisition [Line Items]
Acquisition	Note 4 — Allegheny Acquisition On January 23, 2015, our subsidiary, NEWP, acquired for $7.2 million substantially all of the assets of Allegheny Pellet Corporation (“Allegheny”), which consist of a wood pellet processing facility located in Youngsville, Pennsylvania (the “Allegheny Acquisition”). NEWP financed the purchase with a five-year, $8.0 million term loan. The proceeds from the term loan not used for the purchase price of Allegheny will be used for transaction costs and capital expenditures related to environmental and safety improvements at the Allegheny facility. The acquisition is considered a business combination and has been accounted for using the acquisition method of accounting, which requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The Company’s preliminary purchase price allocation is as follows (amounts in thousands): Inventories $ 214 Property, plant and equipment 3,937 Construction in progress 28 Intangible assets (customer relationships - $800 and trade name - $400) 1,200 Goodwill 1,862 Accrued liabilities (27 ) Total purchase price $ 7,214 Intangible assets consist of customer relationships and the trade name. The estimated useful life for each of the customer relationships and trade name is 15 years. The goodwill recorded reflects the value to Rentech of Allegheny’s market position, and of the increases in Rentech’s product offerings, customer bases and geographic markets in the Allegheny Acquisition. The goodwill recorded as part of this acquisition is amortizable for tax purposes. The final purchase price and the allocation thereof will not be known until the valuation of intangible assets is completed, which is expected to be during the fourth quarter of 2015. Allegheny’s operations are included in the consolidated statements of operations and are reported within the Company’s Wood Pellets: NEWP business segment as of January 23, 2015. See “Note 6 — Pro Forma Information” for unaudited pro forma information relating to the Allegheny Acquisition.

NEWP Acquisition

NEWP Acquisition	9 Months Ended
	Sep. 30, 2015
Wood Pellets NEWP [Member]
Business Acquisition [Line Items]
Acquisition	Note 5 — NEWP Acquisition On May 1, 2014, the Company acquired all of the equity interests of NEWP (the “NEWP Acquisition”). The final purchase price consisted of $35.4 million of cash as well as earn-out consideration of $5.0 million, which was paid in cash during the three months ended March 31, 2015. This business combination was accounted for using the acquisition method of accounting, which requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The final purchase price recognized in our financial statements consisted of the following (amounts in thousands): Cash $ 35,434 Fair value of earn-out consideration (1) 3,840 Total purchase price 39,274 Adjustment to earn-out consideration (1) 1,160 Total consideration $ 40,434 (1) As of December 31, 2014, the earn-out consideration of $5.0 million was earned, and during the three months ended March 31, 2015, it was paid. The Company’s purchase price allocation is as follows (amounts in thousands): Cash $ 3,852 Accounts receivable 2,925 Inventories 2,239 Prepaid expenses and other current assets 439 Property, plant and equipment 30,625 Intangible assets (trade name - $5,000, customer relationships - $1,900 and non-compete agreements - $200) 7,100 Goodwill 8,461 Accounts payable (1,641 ) Accrued liabilities (442 ) Customer deposits (882 ) Loans (12,600 ) Interest rate swaps (802 ) Total purchase price 39,274 Adjustment to earn-out consideration (2) 1,160 Total consideration $ 40,434 (2) The difference between the total consideration of $40.4 million and the purchase price of $39.3 million is the $1.1 million of additional earn-out consideration, which was recorded subsequent to the closing date of the NEWP Acquisition in the consolidated statement of operations. Intangible assets consist primarily of customer relationships, trade names and non-compete agreements with former owners. The estimated useful life of each of the trade names is 20 years, 13 years for customer relationships and three years for non-compete agreements. The goodwill recorded reflects the value to Rentech of NEWP’s market position, of entry into the residential and commercial heating markets, and of the increases in Rentech’s product offerings, customer bases and geographic markets. The goodwill recorded as part of this acquisition is amortizable for tax purposes. NEWP’s operations are included in the consolidated statements of operations as of May 1, 2014. See “Note 6 — Pro Forma Information” for unaudited pro forma information relating to the NEWP Acquisition.

Pro Forma Information

Pro Forma Information	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Pro Forma Information	Note 6 — Pro Forma Information The unaudited pro forma information has been prepared as if the Allegheny Acquisition and the NEWP Acquisition had taken place on January 1, 2014. The unaudited pro forma information is not necessarily indicative of the results that the Company would have achieved had the transactions actually taken place on January 1, 2014, and the unaudited pro forma information does not purport to be indicative of future financial operating results. For the Nine Months Ended September 30, 2015 As Reported Pro Forma Adjustments Pro Forma (in thousands) Revenues $ 226,924 $ 389 $ 227,313 Net income (loss) $ (111,501 ) $ 130 $ (111,371 ) Net income (loss) attributable to Rentech $ (82,707 ) $ 130 $ (82,577 ) Basic and diluted net loss from continuing operations per common share allocated to Rentech $ (5.10 ) $ — $ (5.10 ) For the Nine Months Ended September 30, 2014 As Reported Pro Forma Adjustments Pro Forma (in thousands) Revenues $ 195,236 $ 19,101 $ 214,337 Net income (loss) $ (40,314 ) $ 1,549 $ (38,765 ) Net income (loss) attributable to Rentech $ (39,330 ) $ 1,549 $ (37,781 ) Basic and diluted net income (loss) from continuing operations per common share allocated to Rentech $ (2.61 ) $ 0.06 $ (2.55 )

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2015
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	Note 7 — Discontinued Operations The pending Merger represents a strategic shift that will have a major effect on Rentech’s operations and financial results. As a result of the Merger Agreement, the Company has classified its consolidated balance sheets and consolidated statements of operations for all periods presented in this report to reflect RNP, excluding the Pasadena business segment and certain allocated corporate expenses, as discontinued operations. Prior to the third quarter of 2015, the Company reflected RNP in its reports as the East Dubuque business segment, the Pasadena business segment, and unallocated partnership items. The Pasadena business segment does not qualify for held-for–sale treatment or discontinued operations treatment because management has not committed to a plan to sell the Pasadena Facility so it is included in continuing operations. Certain allocated corporate expenses included in continuing operations represent costs and expenses that are expected to continue in the ongoing reporting entity after the Merger is completed. The Company’s consolidated balance sheets and consolidated statements of operations for all periods presented in this report also reflect the energy technologies segment as discontinued operations. In the consolidated statements of cash flows, the cash flows of discontinued operations are separately classified or aggregated under operating and investing activities. All discussions and amounts in the consolidated financial statements and related notes for all periods presented relate to continuing operations only, unless otherwise noted. Any ongoing activities related to our energy technologies segment will be to maintain our Commerce City site until it is sold and the natural gas pipeline at Natchez until it is abandoned. The following table summarizes the components of assets and liabilities of discontinued operations. As of September 30, 2015 RNP, excl. Pasadena Energy Technologies Total (in thousands) Cash $ 27,319 $ — $ 27,319 Accounts receivable 8,906 — 8,906 Inventories 9,010 — 9,010 Prepaid expenses and other current assets 2,825 120 2,945 Other receivables 258 — 258 Total current assets $ 48,318 $ 120 $ 48,438 Property held for sale $ 155,012 $ 1,677 $ 156,689 Construction in progress 14,736 — 14,736 Debt issuance costs 7,273 — 7,273 Other assets 70 10 80 Total other assets $ 177,091 $ 1,687 $ 178,778 Total assets $ 225,409 $ 1,807 $ 227,216 Accounts payable $ 6,771 $ 170 $ 6,941 Accrued payroll and benefits 3,796 73 3,869 Accrued liabilities 5,473 1,113 6,586 Deferred revenues 26,903 — 26,903 Accrued interest 9,794 — 9,794 Total current liabilities $ 52,737 $ 1,356 $ 54,093 Debt $ 346,500 $ — $ 346,500 Asset retirement obligation 437 — 437 Other 759 — 759 Total long-term liabilities $ 347,696 $ — $ 347,696 Total liabilities $ 400,433 $ 1,356 $ 401,789 As of December 31, 2014 RNP, excl. Pasadena Energy Technologies Total (in thousands) Cash $ 24,529 $ — $ 24,529 Accounts receivable 6,534 — 6,534 Inventories 12,539 — 12,539 Prepaid expenses and other current assets 2,433 305 2,738 Other receivables 4 — 4 Total current assets $ 46,039 $ 305 $ 46,344 Property held for sale $ 151,057 $ 1,677 $ 152,734 Construction in progress 15,010 — 15,010 Debt issuance costs 8,315 — 8,315 Other assets 159 — 159 Total other assets $ 174,541 $ 1,677 $ 176,218 Total assets $ 220,580 $ 1,982 $ 222,562 Accounts payable $ 7,551 $ 144 $ 7,695 Accrued payroll and benefits 2,720 559 3,279 Accrued liabilities 8,942 1,008 9,950 Deferred revenues 19,279 — 19,279 Accrued interest 4,494 — 4,494 Total current liabilities $ 42,986 $ 1,711 $ 44,697 Debt $ 335,000 $ — $ 335,000 Asset retirement obligation 400 — 400 Other 1,337 — 1,337 Total long-term liabilities $ 336,737 $ — $ 336,737 Total liabilities $ 379,723 $ 1,711 $ 381,434 The following table summarizes the results of discontinued operations. For the Three Months Ended September RNP, excl. Pasadena Energy Technologies Total (in thousands) Revenues $ 46,804 $ — $ 46,804 Cost of sales 26,543 — 26,543 Gross profit 20,261 — 20,261 Operating income 16,359 948 17,307 Other expenses, net 5,553 — 5,553 Income before income taxes 10,806 948 11,754 Income tax expense — — — Net income 10,806 948 11,754 Net income attributable to noncontrolling interests 4,355 — 4,355 Net income attributable to Rentech common shareholders $ 6,451 $ 948 $ 7,399 Net income attributable to Rentech common shareholders $ 6,451 $ 948 $ 7,399 Net income attributable to noncontrolling interests 4,355 — 4,355 Income from discontinued operations, net of tax $ 10,806 $ 948 $ 11,754 For the Three Months Ended September RNP, excl. Pasadena Energy Technologies Total (in thousands) Revenues $ 46,021 $ 56 $ 46,077 Cost of sales 30,555 50 30,605 Gross profit 15,466 6 15,472 Operating income (loss) 13,942 (1,242 ) 12,700 Other expenses, net 5,260 — 5,260 Income (loss) before income taxes 8,682 (1,242 ) 7,440 Income tax expense — — — Net income (loss) 8,682 (1,242 ) 7,440 Net income attributable to noncontrolling interests 3,490 — 3,490 Net income (loss) attributable to Rentech common shareholders $ 5,192 $ (1,242 ) $ 3,950 Net income (loss) attributable to Rentech common shareholders $ 5,192 $ (1,242 ) $ 3,950 Net income attributable to noncontrolling interests 3,490 — 3,490 Income (loss) from discontinued operations, net of tax $ 8,682 $ (1,242 ) $ 7,440 For the Nine Months Ended September RNP, excl. Pasadena Energy Technologies Total (in thousands) Revenues $ 155,616 $ 56 $ 155,672 Cost of sales 75,234 51 75,285 Gross profit 80,382 5 80,387 Operating income 72,656 569 73,225 Other expenses, net 16,087 — 16,087 Income before income taxes 56,569 569 57,138 Income tax expense — — — Net income 56,569 569 57,138 Net income attributable to noncontrolling interests 22,797 — 22,797 Net income attributable to Rentech common shareholders $ 33,772 $ 569 $ 34,341 Net income attributable to Rentech common shareholders $ 33,772 $ 569 $ 34,341 Net income attributable to noncontrolling interests 22,797 — 22,797 Income from discontinued operations, net of tax $ 56,569 $ 569 $ 57,138 For the Nine Months Ended September RNP, excl. Pasadena Energy Technologies Total (in thousands) Revenues $ 148,455 $ 267 $ 148,722 Cost of sales 87,639 150 87,789 Gross profit 60,816 117 60,933 Operating income (loss) 56,229 (4,333 ) 51,896 Other income (expenses), net (15,073 ) 53 (15,020 ) Income (loss) before income taxes 41,156 (4,280 ) 36,876 Income tax expense — — — Net income (loss) 41,156 (4,280 ) 36,876 Net income attributable to noncontrolling interests 16,545 — 16,545 Net income (loss) attributable to Rentech common shareholders $ 24,611 $ (4,280 ) $ 20,331 Net income (loss) attributable to Rentech common shareholders $ 24,611 $ (4,280 ) $ 20,331 Net income attributable to noncontrolling interests 16,545 — 16,545 Income (loss) from discontinued operations, net of tax $ 41,156 $ (4,280 ) $ 36,876

Fair Value

Fair Value	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value	Note 8 — Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants and is classified in one of the following three categories: · Level 1 — Consists of unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access as of the reporting date. · Level 2 — Consists of inputs other than quoted prices included within Level 1 that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. · Level 3 — Consists of unobservable inputs for assets or liabilities whose fair value is estimated based on internally developed models or methodologies using inputs that are generally less readily observable and supported by little, if any, market activity at the measurement date. Unobservable inputs are developed based on the best available information and subject to cost-benefit constraints. Fair values of cash, receivables, deposits, other current assets, accounts payable, accrued liabilities and other current liabilities were assumed to approximate carrying value since they are short term and can be settled on demand. The following table presents the financial instruments that were accounted for at fair value by level as of September 30, 2015 and December 31, 2014. Level 1 Level 2 Level 3 (in thousands) Liabilities Earn-out consideration - September 30, 2015 $ — $ — $ 658 Earn-out consideration - December 31, 2014 — — 1,295 The following table presents the fair value and carrying value of the Company’s borrowings as of September 30, 2015. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Fulghum debt $ — $ 48,006 $ — $ 49,137 NEWP debt — 16,792 — 17,088 A&R GSO Credit Agreement — 95,000 — 93,501 RNP Notes - discontinued operations 324,000 — — 320,000 GE Credit Agreement - discontinued operations — 26,500 — 26,500 The following table presents the fair value and carrying value of the Company’s borrowings as of December 31, 2014. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Fulghum debt $ — $ 53,192 $ — $ 54,771 NEWP debt — 10,968 — 11,265 A&R GSO Credit Agreement — 50,000 — 49,142 RNP Notes - discontinued operations 310,202 — — 320,000 GE Credit Agreement - discontinued operations — 15,000 — 15,000 Earn-out Consideration At September 30, 2015, the earn-out consideration includes $0.7 million of potential earn-out consideration relating to the Atikokan Facility. This consideration is deemed to be a Level 3 financial instrument because the measurement is based on unobservable inputs. The fair value of earn-out consideration was determined based on the Company’s analysis of various scenarios involving the achievement of certain levels of EBITDA, as defined in the asset purchase agreement related to the Atikokan Facility, over a ten-year period. The scenarios, which included a weighted probability factor, involved assumptions relating to product profitability and production levels. The earn-out consideration will be measured at each reporting date with changes in its fair value recognized in the consolidated statements of operations. Assuming the minimum required EBITDA level is achieved, an increase or decrease of $1.0 million in EBITDA would result in an increase or decrease in earn-out consideration of $0.1 million. The Company provided a loan to the sellers in the Atikokan Facility of $0.7 million, which will be repaid plus accrued interest from any earn-out consideration. The collectibility of the loan is tied to the amount of earn-out consideration the sellers receive from the Company. A reconciliation of the change in the carrying value of the earn-out consideration during 2015 is as follows: Atikokan NEWP Total (in thousands) Balance at December 31, 2014 $ 1,295 $ 5,000 $ 6,295 Less: Unrealized gain (495 ) — (495 ) Add: Unrealized gain on foreign currency translation (142 ) — (142 ) Less: Earn-out consideration payment — (5,000 ) (5,000 ) Balance at September 30, 2015 $ 658 $ — $ 658 A reconciliation of the change in the carrying value of the earn-out consideration during 2014 is as follows: Atikokan NEWP Total (in thousands) Balance at December 31, 2013 $ 1,544 $ — $ 1,544 Add: Earn-out — 3,840 3,840 Add: Unrealized (gain) loss (532 ) 800 268 Add: Unrealized gain on foreign currency translation (63 ) — (63 ) Balance at September 30, 2014 $ 949 $ 4,640 $ 5,589 Debt Valuation The $320.0 million of 6.5% second lien senior secured notes due 2021 (the “RNP Notes”) are deemed to be Level 1 financial instruments because there is an active market for such debt. The fair value of such debt was determined based on market prices. The Fulghum debt and NEWP debt are deemed to be Level 2 financial instruments because the measurements are based on observable market data. The Company’s valuation reflects discounted expected future cash flows, which incorporate yield curves for instruments with similar characteristics, such as credit ratings, weighted average lives and maturity dates. The A&R GSO Credit Agreement and RNP’s credit agreement with General Electric Capital Corporation (the “GE Credit Agreement”) are deemed to be Level 2 financial instruments because the measurements are based on observable market data. The Company concluded that the carrying value, before the discount, of the A&R GSO Credit Agreement and the carrying value of the GE Credit Agreement approximate the fair value of such loans as of September 30, 2015 and December 31, 2014 based on their floating interest rates and the Company’s assessment that the fixed-rate margins are still at market levels. The levels within the fair value hierarchy at which the Company’s financial instruments have been evaluated have not changed for any of the Company’s financial instruments during the three and nine months ended September 30, 2015 and 2014.

Derivative Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative Instruments	Note 9 — Derivative Instruments Accounting guidance establishes accounting and reporting requirements for derivative instruments and hedging activities. This guidance requires recognition of all derivative instruments as assets or liabilities on the Company’s consolidated balance sheets and measurement of those instruments at fair value. The accounting treatment of changes in fair value is dependent upon whether or not a derivative instrument is designated as a hedge and if so, the type of hedge. The Company currently does not designate any of its derivatives as hedges for financial accounting purposes. Gains and losses on derivative instruments not designated as hedges are currently included in earnings and reported under cash flows from operating activities. Forward Natural Gas Contracts – Discontinued Operations RNP uses commodity-based derivatives to minimize its exposure to the fluctuations in natural gas prices. RNP recognizes the unrealized gains or losses related to the commodity-based derivative instruments in its consolidated financial statements. RNP does not have any master netting agreements or collateral relating to these derivatives. Our East Dubuque Facility enters into forward natural gas purchase contracts to reduce its exposure to the fluctuations in natural gas prices. The forward natural gas contracts are deemed to be Level 2 financial instruments because the measurement is based on observable market data. The fair value of such contracts had been determined based on market prices. Gain or loss associated with forward natural gas contracts is recorded in discontinued operations on the consolidated statements of operations. The amount of unrealized loss recorded was $0.6 million for the three months ended September 30, 2015. The amount of unrealized gain recorded was $3.7 million for the nine months ended September 30, 2015, respectively. For the three and nine months ended September 30, 2014, the amount of unrealized loss recorded was $0.3 million and $0.8 million, respectively. Interest Rate Swaps NEWP entered into three interest rate swaps in notional amounts that cover the borrowings under its two industrial revenue bonds and a real estate mortgage loan. Under the interest rate swaps, NEWP pays interest at a fixed rate of 5.29% on the outstanding balance of one of the industrial revenue bonds, 5.05% on the outstanding balance of the other industrial revenue bond and 7.95% on the outstanding balance of the real estate mortgage loan. NEWP receives interest at the variable interest rates specified in the various swap agreements. Fulghum has entered into two interest rate swaps in notional amounts that cover the borrowings under two of its long-term loans. Under the interest rate swaps, Fulghum pays interest at a fixed rate of 6.83% on the outstanding balance of one of the loans and 5.15% on the outstanding balance of the other loan. Fulghum receives interest at the variable interest rates specified in the various swap agreements. The 5.15% interest rate swap was terminated in July 2015. Through the interest rate swaps, the Company is essentially fixing the variable interest rate to be paid on these borrowings. The interest rate swaps are accounted for as derivatives for accounting purposes. The interest rate swaps are deemed to be Level 2 financial instruments because the measurements are based on observable market data. The Company used a standard swap contract valuation method to value its interest rate derivatives, and the inputs it uses for present value discounting included forward one-month LIBOR rates, risk-free interest rates and an estimate of credit risk. The fair value of the interest rate swaps at September 30, 2015 and December 31, 2014 represents the unrealized loss of $0.7 million and $0.8 million, respectively. Any adjustments to the fair value of the interest rate swaps are recorded on the consolidated statements of operations. Net gain on interest rate swaps: For the Three Months Ended September 30, 2015 For the Nine Months Ended September 30, 2015 (in thousands) Realized loss $ (72 ) $ (72 ) Unrealized gain 40 163 Total net gain (loss) on interest rate swaps $ (32 ) $ 91 Currency Swaps Fulghum’s subsidiary in Chile uses foreign currency economic hedges to offset the earnings impact that fluctuations in foreign currency exchange rates have on certain monetary liabilities (in this case, two loans) denominated in nonfunctional currencies. The changes in fair value of economic hedges used to offset the monetary liabilities are recognized into earnings in the line item other income - net in our consolidated statement of operations. In addition, we use foreign currency economic hedges to minimize the variability in cash flows associated with changes in foreign currency exchange rates. The total notional values of derivatives related to our foreign currency economic hedges were $9.5 million and $2.2 million as of September 30, 2015 and December 31, 2014, respectively. The currency swaps are accounted for as derivatives for accounting purposes. The currency swaps are deemed to be Level 2 financial instruments because the measurements are based on observable market data. The fair value of the currency derivatives is the difference between the contract values and the exchange rates at the end of the period. The fair value of the currency swaps at September 30, 2015 and December 31, 2014 represents the unrealized loss. For the Three Months Ended September 30, 2015 For the Nine Months Ended September 30, 2015 (in thousands) Realized loss $ — $ — Unrealized loss (1,130 ) (1,222 ) Total net loss on currency swaps $ (1,130 ) $ (1,222 ) The forward natural gas contracts are recorded either in current assets of discontinued operations or in current liabilities of discontinued operations on the consolidated balance sheets. As of September 30, 2015 December 31, 2014 Current Assets Current Liabilities Current Liabilities (in thousands) Forward natural gas contracts: Gross amounts recognized $ 91 $ (367 ) $ (3,955 ) Gross amounts offset in consolidated balance sheets — — — Net amounts presented in the consolidated balance sheets $ 91 $ (367 ) $ (3,955 ) The interest rate swaps are recorded in other liabilities on the consolidated balance sheets. As of September 30, 2015 December 31, 2014 (in thousands) Interest rate swaps recorded in current liabilities: Gross amounts recognized $ (686 ) $ (849 ) Gross amounts offset in consolidated balance sheets — — Net amounts presented in the consolidated balance sheets $ (686 ) $ (849 ) The currency swaps are recorded either in prepaid expenses and other current assets or in other liabilities on the consolidated balance sheets. As of September 30, 2015 December 31, 2014 (in thousands) Currency swaps recorded in current assets (liabilities): Gross amounts recognized $ (1,504 ) $ (2,321 ) Gross amounts offset in consolidated balance sheets — 2,039 Net amounts presented in the consolidated balance sheets $ (1,504 ) $ (282 ) The following table presents the financial instruments that were accounted for at fair value by level as of September 30, 2015: Level 1 Level 2 Level 3 (in thousands) Assets (Liabilities) Forward natural gas contracts - discontinued operations $ — $ (276 ) $ — Interest rate swaps — (686 ) — Currency swaps — (1,504 ) — The following table presents the financial instruments that were accounted for at fair value by level as of December 31, 2014: Level 1 Level 2 Level 3 (in thousands) Assets (Liabilities) Forward natural gas contracts - discontinued operations $ — $ (3,955 ) $ — Interest rate swaps — (849 ) — Currency swaps — (282 ) —

Inventories

Inventories	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventories	Note 10 — Inventories Inventories consisted of the following: As of September 30, 2015 December 31, 2014 (in thousands) Finished goods $ 25,528 $ 14,723 Raw materials 13,419 10,778 Other 34 45 Total inventory $ 38,981 $ 25,546 During the three months ended September 30, 2015, the Company wrote down the value of its wood pellet inventory by $3.1 million to estimated net realizable value within its Wood Pellets: Industrial segment and RNP wrote down the value of the Pasadena Facility’s ammonium sulfate inventory by $0.5 million to estimated net realizable value. During the nine months ended September 30, 2015, the Company wrote down the value of its wood pellet inventory by $5.6 million to estimated net realizable value within its Wood Pellets: Industrial segment and RNP wrote down the value of the Pasadena Facility’s ammonium sulfate inventory by $1.5 million to net realizable value. During the three and nine months ended September 30, 2014, RNP wrote down the value of the Pasadena Facility’s ammonium sulfate inventory by $1.8 million and $4.6 million, respectively, to estimated net realizable value. The various write-downs were reflected in cost of goods sold for the applicable periods.

Property, Plant and Equipment

Property, Plant and Equipment	9 Months Ended
	Sep. 30, 2015
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	Note 11 — Property, Plant and Equipment Property, plant and equipment consisted of the following: As of September 30, 2015 December 31, 2014 (in thousands) Land and land improvements $ 7,936 $ 25,851 Buildings and building improvements 19,064 33,578 Machinery and equipment 269,922 194,493 Furniture, fixtures and office equipment 1,406 1,537 Computer equipment and computer software 6,834 7,095 Vehicles 7,913 5,706 Leasehold improvements 4,178 2,405 Other 119 1,243 317,372 271,908 Less: Accumulated depreciation (32,242 ) (30,514 ) Total property, plant and equipment, net $ 285,130 $ 241,394 Construction in progress consisted of the following: As of September 30, 2015 December 31, 2014 (in thousands) Pasadena Facility $ 1,995 $ 32,747 Fulghum Fibres 2,922 7,197 Atikokan Facility 462 36,931 Wawa Facility 2,763 65,232 Construction under QS Construction Facility — 21,712 Other 571 594 Total construction in progress $ 8,713 $ 164,413 After RNP launched and pursued its process to evaluate strategic alternatives, management determined in the second quarter of 2015 that it was more likely than not that the Pasadena Facility would be sold or otherwise disposed of before the end of its previously estimated economic useful life. Although it is more likely than not the Pasadena Facility will be sold, held-for-sale accounting criteria have not been met as management does not have the authority to commit to, and has not committed to, a plan of sale. Because the Pasadena Facility will more likely than not be sold or otherwise disposed of before the end of its previously estimated useful life the Company performed an impairment test in the second quarter. Based on the results of the impairment test, management concluded the Pasadena Facility’s carrying value was no longer recoverable and wrote the associated assets down by $101.8 million to their estimated fair values in the second quarter of 2015. The impairment reduced property, plant and equipment by $81.3 million and intangible assets, consisting of technology acquired in the acquisition of the Pasadena Facility, by $20.5 million. Fair value was based on probability weighting various cash flow scenarios using Level 3 inputs, under the applicable accounting guidance. The cash flow scenarios were based on market participant assumptions and indications of value from potential buyers of the Pasadena Facility. During the third quarter of 2015 the Company updated forecasts of operating cash flows, assessed indications of interest from potential buyers, and updated its estimates of the probabilities of each scenario for the Pasadena Facility. As a result, the carrying value was further reduced by recording an asset impairment charge of $32.5 million. For the nine months ended September 30, 2015, impairment charges to the Pasadena Facility totalled $134.3 million. Because of changing market conditions, it is reasonably possible that the cash flows ultimately received upon sale could change significantly from our estimate of fair value. There is also no guarantee that the Company will ultimately commit to or be able to sell the Pasadena Facility to a third party. During the nine months ended September 30, 2015, the Company received a one-time easement payment of $1.4 million to allow an adjacent property owner to construct pipelines under the Pasadena Facility. The construction in progress balance includes $0.4 million of capitalized interest costs at September 30, 2015, and $6.3 million at December 31, 2014. The Company’s wood pellet facility in Atikokan, Ontario, Canada (the “Atikokan Facility”), which is expected to produce 110,000 metric tonnes of wood pellets annually, is in the ramp-up phase. During ramp up of the Atikokan Facility, the Company discovered it needed to modify the plant’s truck dump hopper and modify or replace a portion of the plant’s conveyance systems (the “Atikokan Modifications”). Most of the truck dump hopper modifications have been completed. The first of the conveyors at the Atikokan Facility are scheduled to be replaced before the end of this year with the remaining work scheduled to be completed in early 2016. The Company’s wood pellet facility in Wawa, Ontario, Canada (the “Wawa Facility”) is designed to produce 450,000 metric tonnes of wood pellets annually. Most of the equipment at the Wawa Facility has been commissioned and the plant has been producing a limited quantity of wood pellets. However, the Company discovered last quarter that it needed to modify the front end system of the facility that handles logs and feeds them into the chipper and modify or replace a significant portion of the plant’s conveyance systems (the “Wawa Modifications”). The first phase of the Wawa Modifications and repairs is underway with the remaining work scheduled to be completed in early 2016. Remaining cash expenditures to complete the Atikokan and Wawa Facilities are expected to be approximately $24 million.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill	Note 12 — Goodwill A reconciliation of the change in the carrying value of goodwill is as follows: Fulghum NEWP Total (in thousands) Balance at December 31, 2014 $ 29,932 $ 8,461 $ 38,393 Add: Allegheny Acquisition — 1,862 1,862 Balance at September 30, 2015 $ 29,932 $ 10,323 $ 40,255 At September 30, 2015 and December 31, 2014, the Company had accumulated goodwill impairment charges of $57.2 million related to the Pasadena Facility. In 2015, the Company changed its annual goodwill testing date from October 1 to July 1. The Company believes this change in the method of applying an accounting principle is preferable, as it will more closely align the impairment testing date with the most current information from our budgeting and strategic planning process as well as alleviate the information and resource constraints that historically existed during the fourth quarter. This change in annual testing date does not delay, accelerate, or avoid an impairment charge.

Debt

Debt	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt	Note 13 — Debt QS Construction Facility In connection with the Drax Contract, as defined below in Note 14 – Commitments and Contingencies, in April 2013, the Company and Quebec Stevedoring Company Limited (“QSL”) entered into a Master Services Agreement (the “Port Agreement”) pursuant to which QSL is required to provide stevedoring, terminalling and warehousing services to the Company at the Port of Quebec. The Port Agreement is designed to support the term and volume commitments of the Drax Contract as well as future wood pellet exports through the Port of Quebec. Pursuant to the Port Agreement, QSL was required to build handling equipment and 75,000 metric tonnes of wood pellet storage exclusively for the Company’s use at the port, a portion of the cost of which became a debt obligation for the Company (the “QS Construction Facility”). In accordance with GAAP, the Company is considered the owner of the Quebec Port project and has accordingly recorded the total amount of the project cost in property, plant and equipment and a corresponding amount as project financing in debt. Under the Port Agreement, the Company’s original debt obligation was limited to $16.1 million, subject to approved change orders. In April 2014, QSL submitted change orders to the Company for $2.3 million over the original cost for the project, which in 2015 the Company agreed to pay. Including the change orders, the Company’s current debt obligation is $14.4 million at September 30, 2015 out of the $20.8 million of debt recorded under the QS Construction Facility. The Company is not obligated to pay QSL the difference of $6.4 million under the terms of the Port Agreement. Amended and Restated Credit Agreement On February 12, 2015, Rentech Nitrogen Holdings, Inc. (“RNHI” or “Borrower”) entered into the Amended and Restated Term Loan Credit Agreement among RNHI, certain funds managed by or affiliated with GSO Capital Partners LP, as lenders (“GSO Capital”), and Credit Suisse AG, Cayman Islands Branch, as administrative agent (the “A&R GSO Credit Agreement”). The A&R GSO Credit Agreement consists of three tranches of term loans, all of which mature on April 9, 2019: (i) a $50 million term loan originally drawn on April 16, 2014 (“Tranche A Loans”), (ii) an up to $45 million delayed draw term loan facility (“Tranche B Loans”) and (iii) an up to $18 million delayed draw term loan facility (“Tranche C Loans,” and together with the Tranche A Loans and the Tranche B Loans, the “Loans” ). The Company used the Tranche B Loans to fund the development of its wood pellet projects in Ontario, Canada. The Tranche C Loans would be available to fund (x) in the event the ammonia converter at the Company’s East Dubuque, Illinois facility fails during the first year after the date of the A&R GSO Credit Agreement, any shortfall in cash distributions made by RNP to the Company resulting from unplanned downtime at the facility and the cost of repairs to the ammonia converter in such period (such funding not to exceed $13 million) and (y) in the event that cash distributions made by RNP to the Company for any quarter during the year ending December 31, 2015 are less than the budgeted amounts by a certain percentage, and such shortfall is due primarily to any combination of lower product prices and higher raw material prices (other than raw material prices which have been locked in through advance purchase or hedging transactions), the amount of such cash shortfall (such funding not to exceed $5 million). The Tranche C Loans must be drawn, if at all, by February 12, 2016. Tranche A Loans under the A&R GSO Credit Agreement bear interest at a rate equal to the greater of (i) LIBOR plus 7.00% and (ii) 8.00% per annum. Tranche B Loans and Tranche C Loans under the A&R GSO Credit Agreement bear interest at a rate equal to the greater of (i) LIBOR plus 9.00% and (ii) 10.00% per annum. In the event the Borrower prepays any of the Loans on or prior to February 12, 2016, subject to certain exceptions, it will be required to pay a prepayment fee equal to 1.00% of the amount of the prepayment. The Borrower’s obligations under the A&R GSO Credit Agreement are guaranteed by the Company and the Company’s direct and indirect subsidiaries other than RNP, the subsidiaries of RNP and certain other excluded subsidiaries (such subsidiaries guaranteeing obligations under the A&R GSO Credit Agreement, the “Subsidiary Guarantors,” and together with the Company and the Borrower, the “Loan Parties”). The obligations under the A&R GSO Credit Agreement and the guarantees are secured by a lien on substantially all of the Loan Parties’ tangible and intangible property, and by a pledge of all of the shares of stock and limited liability company interests owned by the Loan Parties, of which the Loan Parties now own or later acquire more than a 50% interest, subject to certain exceptions. The obligations of the Borrower under the A&R GSO Credit Agreement are also secured by 10,682,246 common units of RNP owned by the Borrower. The Loans are subject to a 2.00% original issue discount at the time of a draw. The A&R GSO Credit Agreement allows for dividends to be paid to the Company’s shareholders as long as there is no event of default and consent is given by GSO Capital. NEWP Debt On January 23, 2015, and in conjunction with the Allegheny Acquisition, NEWP entered into a five-year, $8.0 million term loan, which amortizes as if it had a seven-year maturity, with the unamortized balance due at maturity. The term loan has an interest rate of LIBOR plus 2.25%, and contains financial covenants that restrict dividends from NEWP to Rentech. Total Debt As of September 30, 2015, the Company was in compliance with its debt covenants. Total debt consisted of the following: As of September 30, 2015 December 31, 2014 (in thousands) QS Construction Facility $ 20,788 $ 18,679 Fulghum debt 47,899 53,179 A&R GSO Credit Agreement 95,000 50,000 NEWP debt 16,836 10,913 Total debt $ 180,523 $ 132,771 Plus: Unamortized net premium (discount) (9 ) 1,085 Less: Current portion (17,565 ) (17,260 ) Less: Current portion unamortized premium (490 ) (524 ) Long-term debt $ 162,459 $ 116,072 Proposed Redemption of Preferred Stock and Reduction of Indebtedness In connection with the Merger Agreement, RNHI, the Company and certain of its other subsidiaries entered into a Waiver and Amendment of Certain Loan and Equity Documents, dated as of August 9, 2015 (the “Waiver”). The Waiver covers (i) the A&R GSO Credit Agreement, (ii) that certain Amended and Restated Guaranty Agreement, dated as of February 12, 2015 (as amended or modified to date, the “Guaranty”), by and among the Company and certain of its subsidiaries in favor of Credit Suisse AG, Cayman Islands Branch (the “Agent”) and (iii) that certain Subscription Agreement, dated as of April 9, 2014 (as amended or modified to date, the “Subscription Agreement”), by and among the Company, the Purchasers identified therein and the Purchaser’s Representative identified therein. Pursuant to the Waiver, the lenders under the A&R GSO Credit Agreement, the Agent and GSO Capital, as applicable, agreed to waive compliance with the A&R GSO Credit Agreement, Guaranty, and certain restrictions in the Subscription Agreement, solely to the extent they restrict or prohibit the Company, RNHI, RNP, and Rentech Nitrogen GP, LLC’s ability to enter into the Merger Agreement and an agreement to vote in favor of the Merger, or to consummate the transactions contemplated thereby. The Waiver has attached to it drafts of an amended and restated credit agreement (“A&R Credit Agreement”), amended and restated guaranty (“A&R Guaranty”) and a preferred equity exchange and discharge agreement (the “Exchange Agreement”) relating to the Series E Convertible Preferred Stock of the Company, each of which would be entered into at the closing under the Merger Agreement. The A&R Credit Agreement and the Exchange Agreement will provide for, among other items, the following: · At the closing of the Merger, $50 million of the existing Tranche A Loans will be repaid in exchange for CVR Partners common units (valued using the 60 trading day volume weighted average price ending two trading days immediately preceding the closing date of the Merger, less a 15% discount), plus payment of accrued and unpaid interest and the 1% prepayment premium in cash. · At the closing of the Merger, the Company and funds associated with GSO Capital (the “GSO Funds”) will exchange all $100 million of the Series E Preferred Stock held by the GSO Funds for $90 million of CVR Partners common units and $10 million of Company Common Stock (each valued using the 60 trading day volume weighted average price of the relevant equity security ending two trading days immediately preceding the closing date of the Merger, less a 15% discount). · For a period of six months following the expiration of the 180 lock-up period that will apply to the CVR Partners common units, the Company will have a call right to acquire any of the CVR Partners common units described above which are still held by the GSO Funds at a price per unit equal to 150% of volume weighted average price for the 60 trading days preceding closing. · At the closing of the Merger, the existing $18 million Tranche C Loans commitment will be terminated. · After the closing of the Merger, the remaining $45 million of Tranche B Loans will accrue interest at LIBOR plus 7%, with a LIBOR floor of 1%, with a collateral and covenant package similar to the existing loans. · The GSO Funds’ right to designate two directors will expire upon the exchange of the Series E Preferred Stock and, subject to compliance with stock exchange listing requirements, instead they will have the right (a) to appoint one director to remain in office until the Company’s next annual meeting, and (b) thereafter, to nominate one director for election to the Company’s board of directors so long as the GSO Funds continue to hold 75% of the shares of Company Common Stock received under the Exchange Agreement.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 14 — Commitments and Contingencies Natural Gas Forward Purchase Contracts – Discontinued Operations The Company’s policy and practice are to enter into fixed-price forward purchase contracts for natural gas in conjunction with contracted nitrogen fertilizer product sales in order to substantially fix gross margin on those product sales contracts. The Company may also enter into a limited amount of additional fixed-price forward purchase contracts for natural gas in order to reduce monthly and seasonal natural gas price volatility. The Company occasionally enters into index-price contracts for the purchase of natural gas. The Company has entered into multiple natural gas forward purchase contracts for various delivery dates through December 31, 2015. Commitments for natural gas purchases consist of the following: As of September 30, 2015 December 31, 2014 (in thousands, except weighted average rate) MMBtus under fixed-price contracts 4,120 3,188 MMBtus under index-price contracts 155 540 Total MMBtus under contracts 4,275 3,728 Commitments to purchase natural gas $ 13,138 $ 15,568 Weighted average rate per MMBtu based on the fixed rates and the indexes applicable to each contract $ 3.07 $ 4.18 During October 2015, the Company entered into additional fixed-quantity forward purchase contracts at fixed and indexed prices for various delivery dates through May 31, 2016. The total MMBtus associated with these additional forward purchase contracts are 1.2 million and the total amount of the purchase commitments is $3.1 million, resulting in a weighted average rate per MMBtu of $2.65 in these new commitments. The Company is required to make additional prepayments under these forward purchase contracts in the event that market prices fall below the purchase prices in the contracts. Contractual Obligations Wood Pellets On May 1, 2013, Rentech’s subsidiary that owns the Wawa Facility entered into a ten-year take-or-pay contract (the “Drax Contract”) with Drax Power Limited (“Drax”). Under the Drax Contract, such subsidiary is required to sell to Drax the first 400,000 metric tonnes of wood pellets per year produced from the Wawa Facility. In the event that it does not deliver wood pellets as required under the Drax Contract, the Rentech subsidiary that owns the Wawa Facility is required to pay Drax an amount equal to the positive difference, if any, between the contract price for the wood pellets and the price of any wood pellets Drax purchases in replacement. Rentech has guaranteed this obligation in an amount not to exceed $20.0 million. The Drax Contract has been amended twice in order to adjust required delivery schedules to reflect expected delays in production at the Wawa Facility. The amendments resulted in certain penalties under the contract, including cash payments, credits on deliveries in early 2016, and additional commitments for volumes in 2018 and 2019 at pricing levels contracted for 2015, which would be lower than prices for 2018-19 in the original contract. The August Amendment, described below, supersedes certain portions of the February Amendment. On February 25, 2015, the Company entered into an amendment (the “February Amendment”) to the Drax Contract. The February Amendment canceled all wood pellet deliveries in 2014 and reduced to 240,000 metric tonnes the volume of wood pellets required to be delivered to Drax in 2015. In exchange for the canceled 2014 deliveries and reduced volume commitments in 2015, the Company paid Drax a penalty of approximately $0.2 million in cash, and agreed to provide price reductions totaling approximately $0.9 million on pellet shipments then expected to be made to Drax in 2015 (the “February Price Reduction”). The February Amendment also delayed the required delivery of 72,000 metric tonnes previously scheduled for 2015 into 2018 and 2019 but at 2015 pellet prices, which equated to a discount of approximately $0.9 million on the aggregate price of such deliveries. In August 2015, the Company entered into a subsequent amendment (the “August Amendment”) to the Drax Contract. The August Amendment canceled all wood pellet deliveries in 2015, and provided for a comprehensive settlement amount of approximately $2.6 million to be paid to Drax, which includes and replaces the February Price Reduction, in exchange for all canceled deliveries under all amendments. The Company is required to pay Drax half of the settlement amount in cash by the end of December 2015, and has agreed to provide the remaining half of the settlement amount in the form of price reductions on the first two pellet shipments expected to be made to Drax in 2016. The 72,000 metric tonnes of pellets added to the required deliveries in 2018 and 2019 will remain at 2015 pricing, which is expected to be lower than pricing in those future years under the original terms of the contract. The settlement amount of $2.6 million was recorded in selling, general and administrative expenses in June 2015. Rentech’s subsidiary that owns the Atikokan Facility entered into a ten-year take-or-pay contract (the “OPG Contract”) with Ontario Power Generation (“OPG”) under which such subsidiary is required to deliver 45,000 metric tonnes of wood pellets annually. OPG has the option to increase required delivery of wood pellets from the Atikokan Facility to up to 90,000 metric tonnes annually. A Rentech subsidiary has contracted with Canadian National Railway Company (the “Canadian National Contract”) for all rail transportation of wood pellets from the Atikokan Facility and the Wawa Facility to the Port of Quebec. The Atikokan Facility is located 1,300 track miles and the Wawa Facility is located 1,100 track miles from the Port of Quebec. Under the Canadian National Contract, such subsidiary has committed to transport a minimum of 3,600 rail carloads annually for the duration of the long-term contract. Delivery shortfalls would result in a penalty of $1,000 per rail car. Due to issues discovered at the Wawa Facility as described in “—Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations,” the Company does not expect to fully meet its 2015 commitment under the Canadian National Contract. The resulting cash penalties are expected to be approximately $1.8 million. Litigation The Company is party to litigation from time to time in the normal course of business. The Company accrues liabilities related to litigation only when it concludes that it is probable that it will incur costs related to such litigation, and can reasonably estimate the amount of such costs. In cases where the Company determines that it is not probable, but reasonably possible that it has a material obligation, it discloses such obligations and the possible loss or range of loss, if such estimate can be made. The outcome of the Company’s current litigation matters is not estimable or probable. The Company maintains insurance to cover certain actions and believes that resolution of its current litigation matters will not have a material adverse effect on the Company’s financial statements. Litigation Relating to the CVR Transaction – Discontinued Operations On August 29, 2015, Mike Mustard, a purported unitholder of RNP, filed a class action complaint on behalf of the public unitholders of RNP against RNP, Rentech Nitrogen GP, LLC (the “General Partner”), RNHI, Rentech, CVR Partners, DSHC, LLC, Lux Merger Sub 1 LLC (“Merger Sub 1”) and Lux Merger Sub 2 LLC (“Merger Sub 2”), and the members of the General Partner’s Board, in the Court of Chancery of the State of Delaware (the “Mustard Lawsuit”). On October 6, 2015, Jesse Sloan, a purported unitholder of RNP, filed a class action complaint on behalf of the public unitholders of RNP against RNP, the General Partner, CVR Partners, Merger Sub 1, Merger Sub 2 and members of the General Partner’s Board in the U.S. District Court for the Northern District of California (the “Sloan Lawsuit” and together with the Mustard Lawsuit, the “Lawsuits”). The Lawsuits allege, among other things, that the consideration offered by CVR Partners is unfair and inadequate and that, by pursuing the proposed transaction with CVR Partners, RNP’s directors have breached their contractual and fiduciary duties to RNP’s unitholders. The Lawsuits also allege that the non-director defendants aided and abetted the director defendants in their purported breach of contractual and fiduciary duties. Furthermore, the Sloan Lawsuit alleges that the registration statement filed with the SEC with respect to the transaction fails to disclose material information leading up to the Merger, fails to disclose or contains misleading disclosures concerning Morgan Stanley & Co. LLC’s financial analyses and fails to disclose or contains misleading disclosure concerning financial projections. The Lawsuits seek to enjoin the Merger. The Lawsuits are at a preliminary stage. RNP cannot predict the outcome of the Lawsuits or any other lawsuit that might be filed with respect to the Merger, nor can it predict the amount of time and expense that will be required to resolve these or other lawsuits. RNP believes the Lawsuits are without merit and intend to defend against them vigorously. Regulation The Company’s business is subject to extensive and frequently changing federal, state and local, environmental, health and safety regulations governing a wide range of matters, including the emission of air pollutants, the release of hazardous substances into the environment, the treatment and discharge of waste water and the storage, handling, use and transportation of the Company’s fertilizer products, raw materials, and other substances that are part of our operations. These laws include the Clean Air Act (the “CAA”), the federal Water Pollution Control Act, the Resource Conservation and Recovery Act, the Comprehensive Environmental Response, Compensation and Liability Act, the Toxic Substances Control Act, and various other federal, state and local laws and regulations. The laws and regulations to which the Company is subject are complex, change frequently and have tended to become more stringent over time. The ultimate impact on the Company’s business of complying with existing laws and regulations is not always clearly known or determinable due in part to the fact that the Company’s operations may change over time and certain implementing regulations for laws, such as the CAA, have not yet been finalized, are under governmental or judicial review or are being revised. These laws and regulations could result in increased capital, operating and compliance costs. The Company entered into a settlement agreement with the Illinois Environmental Protection Agency in August 2013 requiring it to connect a device at the East Dubuque Facility to an ammonia safety flare by December 1, 2015. The Company estimates the cost of the project required by the settlement agreement as being $0.4 million. The Company negotiated a settlement agreement with Region 6 of the Environmental Protection Agency relating to an ammonia release that occurred at the Pasadena Facility on April 20, 2014. The penalty required by the settlement agreement was $0.1 million. Gain and Loss Contingencies In 2014, the Board of Assessment Appeals State of Colorado determined that Adams County owed the Company a property tax refund of $1.2 million related to the 2013 tax year. Adams County appealed to the Colorado Court of Appeals. In September of 2015, the Company and Adams County reached a settlement agreement whereby Adams County refunded $1.1 million of property taxes to the Company. The Company received the settlement in the third quarter of 2015 and recorded the amount in income from discontinued operations. The Company expects the costs to abandon a pipeline that it owns in Natchez, Mississippi, to be $0.8 million. These costs were recorded in discontinued operations during the year ended December 31, 2014, but are expected to be incurred in 2015 to complete the abandonment process. The Company is entitled to reimbursement from the buyer of its property in Natchez for its costs relating to the pipeline abandonment. The Company has not recorded the receivable related to the reimbursement of abandonment costs as it represents a gain contingency. A fire at our mill in Maine during the first quarter of 2014 disrupted operations, causing lower processing volumes and higher than typical processing costs at the facility during the first half of 2014. The mill’s customer has indicated it incurred unspecified losses related to the production disruptions caused by the fire. The Company believes that any obligation to its customer related to the fire is not probable and has not recorded any potential liability from this contingency. Abeinsa Abener Teyma General Partnership (“Abeinsa”), the engineering, procurement and construction (“EPC”) contractor for the power generation facility at the Pasadena Facility, submitted to Rentech Nitrogen Pasadena, LLC (“RNPLLC”) in March 2015 approximately $10.0 million of change orders for approval and payment. Under the terms of the EPC contract between RNPLLC and Abeinsa (the “EPC Contract”), RNPLLC must agree to any change order for it to be effective so RNPLLC contested the validity of these change orders and presented its own claims for damages under the EPC Contract to Abeinsa. Through a mediation in late October, the parties agreed in principle to resolve the entire contractual dispute with RNPLLC agreeing to pay Abeinsa $3.5 million by November 30, 2015. The specific terms and conditions of a mutual release and settlement agreement are being negotiated by the parties and the agreement is expected to be signed in the coming days. The Company is in the process of determining the cause of the issues and the related costs to complete the Atikokan Modifications and the Wawa Modifications discussed in Note 11 above. Based on its findings, the Company may pursue claims against any contractors, subcontractors, equipment manufacturers or other third parties who may be liable for the costs and other damages incurred by the Company relating to the Atikokan Modifications, the Wawa Modifications and the loss of productivity at the Atikokan and Wawa Facilities. As noted above in this note under “Contractual Obligations,” the Company does not expect to fully meet its 2015 commitment under the Canadian National Contract. The resulting cash penalties are expected to be approximately $1.8 million.

Reverse Stock Split

Reverse Stock Split	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Reverse Stock Split	Note 15— Reverse Stock Split On August 20, 2015, every ten shares of issued and outstanding Common Stock were automatically combined into one issued and outstanding share of Common Stock, without any change in the par value per share of Common Stock. The Reverse Split affected all issued and outstanding shares of Common Stock, as well as Common Stock underlying stock options, restricted stock units, warrants and preferred stock outstanding immediately prior to the effectiveness of the Reverse Split. The Reverse Split reduced the total number of shares of Common Stock outstanding from approximately 230 million to approximately 23 million. Concurrent with the Reverse Split, the number of authorized shares of Common Stock was reduced from 450 million to 45 million. Since the par value per share of Common Stock did not change, Common Stock was reduced by approximately $2.1 million with a corresponding increase of $2.1 million to additional paid-in capital. No fractional shares were issued in connection with the Reverse Split. Any fractional share of Common Stock that resulted from the Reverse Split was converted into a cash payment equal to such fraction multiplied by the closing trading price of Common Stock on August 19, 2015, the last trading day immediately preceding the effective date of the Reverse Split.

Preferred Stock

Preferred Stock	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Preferred Stock	Note 16 — Preferred Stock In 2014, the Company entered into the Subscription Agreement, pursuant to which the Company sold 100,000 shares of its Series E Convertible Preferred Stock (the “2014 Preferred Stock” or “Series E Preferred Stock”) to the Series E Purchasers. In addition, a newly formed wholly owned subsidiary of the Company, DSHC, LLC (“DSHC”), and each of the Series E Purchasers entered into a Put Option Agreement (the “Put Option Agreements”). DSHC is a special purpose entity referred to as a bankruptcy-remote entity whose operations are limited. DSHC is a separate and distinct legal entity from Rentech and its assets are not available to Rentech’s creditors. The 2014 Preferred Stock is accounted for as mezzanine equity in the consolidated balance sheets. However, dividends are recorded in the consolidated statements of stockholders’ equity and consist of the 4.5% dividend plus the amortization of issuance costs and accretion of discount. Dividends are paid on the first business day of June and December of each year. See Note 13 – Debt, “Proposed Redemption of Preferred Stock and Reduction of Indebtedness.” Mezzanine equity consisted of the following: As of September 30, 2015 December 31, 2014 (in thousands) Original issue price of 2014 Preferred Stock $ 100,000 100,000 Less: Issuance costs (2,772 ) (3,144 ) Less: Unamortized discount (1,583 ) (1,796 ) Total mezzanine equity $ 95,645 $ 95,060

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Note 17 — Income Taxes For the three months ended September 30, 2015, the Company recorded an income tax benefit of $2.1 million, which is comprised primarily of income tax benefit for Rentech. For the nine months ended September 30, 2015, the Company recorded an income tax expense of $0.2 million, which is comprised primarily of income tax expense for Rentech. The Company’s effective income tax rate (income tax (benefit) expense as a percentage of income before income taxes) was (4%) for the three months ended September 30, 2015 and 0% for the nine months ended September 30, 2015. The differences between the United States federal statutory rate of 35% and the effective rate were primarily attributable to differences between GAAP income and income reported on tax returns, outside basis difference in foreign subsidiaries, impact of foreign earnings and impact of state taxes. For the three months ended September 30, 2014, the Company recorded income tax benefit of $0.4 million. For the nine months ended September 30, 2014, the Company recorded income tax expense of $1.3 million. The Company’s effective income tax rate (income tax (benefit) expense as a percentage of income before income taxes) was 2% for the three and nine months ended September 30, 2014. The differences between the United States federal statutory rate of 35% and the effective rate were primarily attributable to basis difference in foreign subsidiaries, impact of foreign earnings and impact of state taxes. The Company has considered results of operations and concluded that it is not more likely than not that the deferred tax assets will be realized. Therefore, a valuation allowance has been recorded against the net deferred tax asset.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Information	Note 18 — Segment Information The Company operates in four business segments, as described below. NEWP’s operations are included only from the closing date of the NEWP Acquisition, which was May 1, 2014. Allegheny’s operations are included only from the closing date of the Allegheny Acquisition, which was January 23, 2015. For all periods presented below, the Company has reclassed the expenses from the joint venture with Graanul Invest AS (“Graanul”), which are shown as equity in loss of investee, from the Fulghum Fibres business segment to the Wood Pellets: Industrial business segment. Results of the East Dubuque and the Energy Technologies segments, and a portion of the unallocated partnership expenses are accounted for as discontinued operations for all periods presented. As of September 30, 2015, the Company’s four business segments are: · Pasadena — The operations of the Pasadena Facility, which produces primarily ammonium sulfate. · Fulghum Fibres — The operations of Fulghum, which provides wood yard operations services and wood fibre processing services, sells wood chips to the pulp, paper and packaging industry, and owns and manages forestland and sells bark to industrial consumers in South America. · Wood Pellets: Industrial — The operations of this segment include the Atikokan and Wawa Facilities, and wood pellet development activities. The wood pellet development activities represent the Company’s personnel costs for employees dedicated to the wood pellet business infrastructure and administration costs, corporate allocations, expenses associated with the Company’s joint venture with Graanul and third party costs. · Wood Pellets: NEWP — The operations of NEWP, which produces wood pellets for the residential and commercial heating markets. The segment includes Allegheny’s operations. The Company’s reportable operating segments have been determined in accordance with the Company’s internal management structure, which is organized based on operating activities. The Company evaluates performance based upon several factors, of which the primary financial measure is segment operating income. For the Three Months Ended September 30, For the Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands) Revenues Pasadena $ 37,519 $ 38,142 $ 107,734 $ 105,597 Fulghum Fibres 23,446 22,141 (1) 71,823 67,326 (1) Wood Pellets: Industrial 1,772 2,011 5,980 2,678 Wood Pellets: NEWP 17,611 13,857 41,387 19,635 Total revenues $ 80,348 $ 76,151 $ 226,924 $ 195,236 Gross profit (loss) Pasadena $ 464 $ (8,778 ) $ 3,852 $ (12,145 ) Fulghum Fibres 4,959 3,429 12,944 9,579 Wood Pellets: Industrial (3,265 ) 366 (6,727 ) 480 Wood Pellets: NEWP 4,057 2,486 8,875 3,573 Total gross profit (loss) $ 6,215 $ (2,497 ) $ 18,944 $ 1,487 Selling, general and administrative expenses Pasadena $ 1,133 $ 1,071 $ 2,773 $ 4,147 Fulghum Fibres 1,241 1,368 3,870 4,420 Wood Pellets: Industrial 4,589 2,776 15,713 8,184 Wood Pellets: NEWP 587 624 2,009 1,015 Total segment selling, general and administrative expenses $ 7,550 $ 5,839 $ 24,365 $ 17,766 Depreciation and amortization Pasadena $ 25 $ 337 $ 744 $ 970 Fulghum Fibres 427 970 2,107 1,111 Wood Pellets: Industrial 45 43 127 97 Wood Pellets: NEWP 295 (133 ) 885 (231 ) Total segment depreciation and amortization recorded in operating expenses 792 1,217 3,863 1,947 Pasadena 1,584 2,153 5,269 5,056 Fulghum Fibres 2,178 1,810 6,327 5,386 Wood Pellets: Industrial 575 — 1,578 — Wood Pellets: NEWP 963 830 2,370 1,108 Total depreciation and amortization recorded in cost of sales 5,300 4,793 15,544 11,550 Total segment depreciation and amortization $ 6,092 $ 6,010 $ 19,407 $ 13,497 Other operating (income) expenses Pasadena $ 32,510 $ — $ 134,282 $ 27,202 Fulghum Fibres 713 8 716 9 Wood Pellets: Industrial — — — (342 ) Wood Pellets: NEWP (3 ) — (3 ) — Total segment other operating expenses $ 33,220 $ 8 $ 134,995 $ 26,869 Operating income (loss) Pasadena $ (33,204 ) (2) $ (10,186 ) $ (133,947 ) (2) $ (44,464 ) (3) Fulghum Fibres 2,579 1,083 6,252 4,039 Wood Pellets: Industrial (7,899 ) (2,453 ) (22,567 ) (7,459 ) Wood Pellets: NEWP 3,178 1,995 5,984 2,789 Total segment operating loss $ (35,346 ) $ (9,561 ) $ (144,278 ) $ (45,095 ) Interest expense Pasadena $ — $ — $ — $ — Fulghum Fibres 692 553 1,811 1,671 Wood Pellets: Industrial 471 1 987 2 Wood Pellets: NEWP 143 112 433 194 Total segment interest expense $ 1,306 $ 666 $ 3,231 $ 1,867 Net income (loss) Pasadena $ (33,187 ) (2) $ (10,213 ) $ (132,550 ) (2) $ (44,545 ) (3) Fulghum Fibres 3,012 (56 ) 4,977 609 Wood Pellets: Industrial (8,382 ) (1,997 ) (23,760 ) (6,804 ) Wood Pellets: NEWP 3,106 2,014 5,786 2,756 Total segment net loss $ (35,451 ) $ (10,252 ) $ (145,547 ) $ (47,984 ) Reconciliation of segment net loss to consolidated net loss: Segment net loss $ (35,451 ) $ (10,252 ) $ (145,547 ) $ (47,984 ) Corporate expenses allocated to RNP recorded as selling, general and administrative expenses (1,701 ) (1,574 ) (5,300 ) (5,515 ) Corporate expenses allocated to RNP recorded as other expenses (30 ) — (88 ) — Corporate and unallocated expenses recorded as selling, general and administrative expenses (4,869 ) (6,963 ) (13,259 ) (21,544 ) Corporate and unallocated depreciation and amortization expense (136 ) (154 ) (418 ) (419 ) Corporate and unallocated income (expenses) recorded as other income (expense) 6 (96 ) 6 (1,279 ) Corporate and unallocated interest expense (2,419 ) (54 ) (4,007 ) (378 ) Corporate income tax expense 10 (34 ) (26 ) (71 ) Income from discontinued operations, net of tax 11,754 7,440 57,138 36,876 Consolidated net loss $ (32,836 ) $ (11,687 ) $ (111,501 ) $ (40,314 ) As of September 30, 2015 December 31, 2014 (in thousands) Total assets Pasadena 67,054 193,737 Fulghum Fibres 188,966 197,418 Wood Pellets: Industrial 147,114 149,021 Wood Pellets: NEWP 67,109 56,134 Total segment assets $ 470,243 $ 596,310 Reconciliation of segment total assets to consolidated total assets: Segment total assets $ 470,243 $ 596,310 Corporate and other 29,411 9,278 Discontinued operations 227,216 222,562 Consolidated total assets $ 726,870 $ 828,150 For the Nine Months Ended September 30, 2015 2014 (in thousands) Capital expenditures Pasadena 6,250 39,693 Fulghum Fibres 7,986 13,473 Wood Pellets: Industrial 26,691 63,973 Wood Pellets: NEWP 1,204 93 Corporate and other 953 1,149 Discontinued operations 18,827 16,413 Total capital expenditures $ 61,911 $ 134,794 The Company’s revenues by geographic area, based on where the customer takes title to the product, were as follows: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands) United States $ 70,752 $ 67,812 $ 193,031 $ 169,858 Canada 1,772 2,011 5,980 2,678 Other 7,824 6,328 (1) 27,913 22,700 (1) Total revenues $ 80,348 $ 76,151 $ 226,924 $ 195,236 The following table sets forth assets by geographic area: As of September 30, 2015 December 31, 2014 (in thousands) United States $ 540,461 $ 637,271 Canada 147,073 149,021 Other 39,336 41,858 Total assets $ 726,870 $ 828,150 (1) Previously reported amount for Fulghum Fibres’ revenues were $25,273 for three months ended September 30, 2014 and $73,660 for nine months ended September 30, 2014. Previously reported amount for revenues by geographic area - other were $9,460 for three months ended September 30, 2014 and $29,034 for nine months ended September 30, 2014. Reduction to each of $3,132 and $6,334 for three and nine months ended September 30, 2014, respectively, is described in Note 2 — Revision of Previously Reported Revenues and Cost of Sales. (2) Includes asset impairment of $32.5 million and $134.3 million for the three and nine months ended September 30, 2015, respectively. ( 3 ) Includes goodwill impairment of $27.2 million for the nine months ended September 30, 2014, respectively.

Net Loss Per Common Share Alloc

Net Loss Per Common Share Allocated to Rentech	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Net Loss Per Common Share Allocated to Rentech	Note 19 — Net Loss Per Common Share Allocated to Rentech Basic loss per common share allocated to Rentech is calculated by dividing net loss allocated to Rentech by the weighted average number of common shares outstanding for the period. Diluted net loss per common share allocated to Rentech is calculated by dividing net loss allocated to Rentech by the weighted average number of common shares outstanding plus the dilutive effect, calculated using (i) the “treasury stock” method for the unvested restricted stock units, outstanding stock options and warrants and (ii) the “if converted” method for the preferred stock if their inclusion would not have been anti-dilutive. For the Three Months Ended September 30, For the Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands, except for per share data) Numerator: Loss from continuing operations $ (44,590 ) $ (19,127 ) $ (168,639 ) $ (77,190 ) Less: Preferred stock dividends (1,320 ) (1,321 ) (3,960 ) (2,521 ) Less: Loss from continuing operations attributable to noncontrolling interests 14,167 4,801 55,551 20,050 Less: Income from continuing operations allocated to participating securities — — — — Loss from continuing operations allocated to common shareholders $ (31,743 ) $ (15,647 ) $ (117,048 ) $ (59,661 ) Numerator: Income from discontinued operations $ 11,754 $ 7,440 $ 57,138 $ 36,876 Less: Income from discontinued operations attributable to noncontrolling interests 4,355 3,490 22,797 16,545 Less: Income from discontinued operations allocated to participating securities 303 146 1,450 746 Income from discontinued operations allocated to common shareholders $ 7,096 $ 3,804 $ 32,891 $ 19,585 Numerator: Net loss attributable to Rentech common shareholders $ (24,344 ) $ (11,697 ) $ (82,707 ) $ (39,330 ) Less: Income allocated to participating securities — — — — Net loss allocated to common shareholders $ (24,344 ) $ (11,697 ) $ (82,707 ) $ (39,330 ) Denominator: Weighted average common shares outstanding 23,005 22,807 22,969 22,865 Effect of dilutive securities: Preferred stock — — — — Warrants — — — — Common stock options — — — — Restricted stock — — — — Diluted shares outstanding 23,005 22,807 22,969 22,865 Basic: Continuing operations $ (1.38 ) $ (0.69 ) $ (5.10 ) $ (2.61 ) Discontinued operations $ 0.31 $ 0.17 $ 1.43 $ 0.86 Net loss per common share $ (1.06 ) $ (0.51 ) $ (3.60 ) $ (1.72 ) Diluted: Continuing operations $ (1.38 ) $ (0.69 ) $ (5.10 ) $ (2.61 ) Discontinued operations $ 0.31 $ 0.17 $ 1.43 $ 0.86 Net loss per common share $ (1.06 ) $ (0.51 ) $ (3.60 ) $ (1.72 ) For the three and nine months ended September 30, 2015, 5.8 million shares of Common Stock issuable pursuant to stock options, stock warrants, restricted stock units and preferred stock were excluded from the calculation of diluted loss per share because their inclusion would have been anti-dilutive. For the three and nine months ended September 30, 2014, 6.1 million shares of Common Stock issuable pursuant to stock options, stock warrants, restricted stock units and preferred stock were excluded from the calculation of diluted loss per share because their inclusion would have been anti-dilutive.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	Note 20 — Subsequent Events Distributions RNP declared a cash distribution to its common unitholders for the third quarter of 2015 of $0.25 per unit, which will result in total distributions of $9.8 million, including payments to phantom unitholders. The Company will receive a distribution of $5.8 million, representing its share of distributions based on its ownership of common units. The cash distribution will be paid on November 27, 2015 to unitholders of record at the close of business on November 20, 2015.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2015
Basis of presentation	The accompanying unaudited consolidated financial statements of Rentech, Inc. (“Rentech”) and its consolidated subsidiaries (collectively, the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in compliance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Neither authority requires all of the information and footnotes required by GAAP for complete financial statements. Accordingly, the accompanying financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the unaudited consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair statement of the Company’s financial position as of September 30, 2015, and the results of operations and cash flows for the periods presented. The accompanying consolidated financial statements include the accounts of Rentech, its wholly owned subsidiaries and all subsidiaries in which Rentech directly or indirectly owns a controlling financial interest. All intercompany accounts and transactions have been eliminated in consolidation. Operating results for the three and nine months ended September 30, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015 or any other reporting period. The information included in this Form 10-Q should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission (the “SEC”) on March 16, 2015 (the “Annual Report”). The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Proposed Merger - Discontinued Operations	Proposed Merger - Discontinued Operations On August 9, 2015, Rentech Nitrogen Partners, L.P. (“RNP”) entered into an Agreement and Plan of Merger (the “Merger Agreement”) under which RNP and Rentech Nitrogen GP, LLC (the “General Partner”) will merge with affiliates of CVR Partners, L.P. (“CVR Partners”), and RNP will cease to be a public company and will become a wholly-owned subsidiary of CVR Partners (the “Merger”). Upon closing of the Merger, each outstanding unit of RNP will be exchanged for 1.04 common units of CVR Partners and $2.57 of cash. The Merger Agreement requires RNP to either sell its ammonium sulfate production facility located in Pasadena, Texas (the “Pasadena Facility”) to a third party or spin-out ownership of the Pasadena Facility to RNP unitholders prior to the closing of the Merger. The merger consideration therefore does not include any consideration attributable to the Pasadena Facility. Consummation of the Merger is subject to certain conditions, including approval from RNP’s unitholders, the effectiveness of a registration statement on Form S-4 relating to the unit component of the merger consideration and the sale or spin-off of the Pasadena Facility. The Merger Agreement includes customary termination provisions, including a provision allowing RNP to terminate the Merger Agreement in order to accept a superior proposal, as defined in the Merger Agreement, upon payment of a termination fee. The Company has agreed, subject to certain terms and conditions, to vote its RNP common units, constituting 59.7% of the outstanding common units of RNP in favor of the transaction. Subject to satisfaction of the closing conditions and receipt of the required approvals, the Company expects that the Merger will close in the first quarter of 2016. Upon entering into the Merger Agreement, RNP (excluding the Pasadena Facility) met the accounting criteria for discontinued operations. Accordingly, the Company has presented its consolidated balance sheets and consolidated statements of operations for all periods presented in this report to reflect RNP, excluding the Pasadena business segment and certain allocated corporate expenses, as discontinued operations. See Note 7 — Discontinued Operations.
Reverse stock split	Reverse Stock Split On August 20, 2015, the Company effected a one-for-ten reverse stock split (the “Reverse Split”) of its issued and outstanding shares of common stock (“Common Stock”). All share and per share data in the accompanying consolidated financial statements and notes have been adjusted retrospectively for the effects of the Reverse Split. See Note 15 — Reverse Stock Split.
Allegheny Pellet Corporation [Member]
Business combinations	The acquisition is considered a business combination and has been accounted for using the acquisition method of accounting, which requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date.
Wood Pellets NEWP [Member]
Business combinations	This business combination was accounted for using the acquisition method of accounting, which requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date.

Revision of Previously Report29

Revision of Previously Reported Revenues and Cost of Sales (Tables)	9 Months Ended
	Sep. 30, 2015
Accounting Changes And Error Corrections [Abstract]
Schedule of Revision of Previously Reported Revenues and Cost of Sales	For the Years Ended December 2014 2013 (in thousands) As Reported: Revenues $ 276,282 $ 196,649 Product sales 203,903 144,322 Service revenues 70,317 49,822 Cost of sales 271,393 194,146 Product cost of sales 213,950 155,924 Service cost of sales 57,443 38,222 Effect of Revisions: Revenues $ (7,101 ) $ (4,690 ) Product sales (7,101 ) (3,060 ) Service revenues — (1,630 ) Cost of sales (7,101 ) (4,690 ) Product cost of sales (7,101 ) (3,060 ) Service cost of sales — (1,630 ) As Revised: Revenues $ 269,181 $ 191,959 Product sales 196,802 141,262 Service revenues 70,317 48,192 Cost of sales 264,292 189,456 Product cost of sales 206,849 152,864 Service cost of sales 57,443 36,592 For the Three Months Ended September 30, December 31, 2014 2013 2014 2013 (in thousands) As Reported: Revenues $ 79,283 $ 65,085 $ 74,712 $ 48,205 Product sales 60,781 46,049 57,204 28,270 Service revenues 17,955 18,608 16,975 19,482 Cost of sales 81,780 69,055 71,310 50,485 Product cost of sales 67,325 54,814 57,570 36,038 Service cost of sales 14,455 14,241 13,740 14,447 Effect of Revisions: Revenues $ (3,132 ) $ (1,511 ) $ (767 ) $ (2,406 ) Product sales (3,132 ) (945 ) (767 ) (1,627 ) Service revenues — (566 ) — (779 ) Cost of sales (3,132 ) (1,511 ) (767 ) (2,406 ) Product cost of sales (3,132 ) (945 ) (767 ) (1,627 ) Service cost of sales — (566 ) — (779 ) As Revised: Revenues $ 76,151 $ 63,574 $ 73,945 $ 45,799 Product sales 57,649 45,104 56,437 26,643 Service revenues 17,955 18,042 16,975 18,703 Cost of sales 78,648 67,544 70,543 48,079 Product cost of sales 64,193 53,869 56,803 34,411 Service cost of sales 14,455 13,675 13,740 13,668 For the Nine Months Ended September 30, 2014 2013 (in thousands) As Reported: Revenues $ 201,570 $ 148,444 Product sales 146,699 116,052 Service revenues 53,342 30,340 Cost of sales 200,083 143,661 Product cost of sales 156,380 119,886 Service cost of sales 43,703 23,775 Effect of Revisions: Revenues $ (6,334 ) $ (2,284 ) Product sales (6,334 ) (1,433 ) Service revenues — (851 ) Cost of sales (6,334 ) (2,284 ) Product cost of sales (6,334 ) (1,433 ) Service cost of sales — (851 ) As Revised: Revenues $ 195,236 $ 146,160 Product sales 140,365 114,619 Service revenues 53,342 29,489 Cost of sales 193,749 141,377 Product cost of sales 150,046 118,453 Service cost of sales 43,703 22,924

Allegheny Acquisition (Tables)

Allegheny Acquisition (Tables)	9 Months Ended
	Sep. 30, 2015
Allegheny Pellet Corporation [Member]
Business Acquisition [Line Items]
Purchase Price Allocation	The Company’s preliminary purchase price allocation is as follows (amounts in thousands): Inventories $ 214 Property, plant and equipment 3,937 Construction in progress 28 Intangible assets (customer relationships - $800 and trade name - $400) 1,200 Goodwill 1,862 Accrued liabilities (27 ) Total purchase price $ 7,214

NEWP Acquisition (Tables)

NEWP Acquisition (Tables) - Wood Pellets NEWP [Member]	9 Months Ended
	Sep. 30, 2015
Business Acquisition [Line Items]
Purchase Price	The final purchase price recognized in our financial statements consisted of the following (amounts in thousands): Cash $ 35,434 Fair value of earn-out consideration (1) 3,840 Total purchase price 39,274 Adjustment to earn-out consideration (1) 1,160 Total consideration $ 40,434 (1) As of December 31, 2014, the earn-out consideration of $5.0 million was earned, and during the three months ended March 31, 2015, it was paid.
Purchase Price Allocation	The Company’s purchase price allocation is as follows (amounts in thousands): Cash $ 3,852 Accounts receivable 2,925 Inventories 2,239 Prepaid expenses and other current assets 439 Property, plant and equipment 30,625 Intangible assets (trade name - $5,000, customer relationships - $1,900 and non-compete agreements - $200) 7,100 Goodwill 8,461 Accounts payable (1,641 ) Accrued liabilities (442 ) Customer deposits (882 ) Loans (12,600 ) Interest rate swaps (802 ) Total purchase price 39,274 Adjustment to earn-out consideration (2) 1,160 Total consideration $ 40,434 (2) The difference between the total consideration of $40.4 million and the purchase price of $39.3 million is the $1.1 million of additional earn-out consideration, which was recorded subsequent to the closing date of the NEWP Acquisition in the consolidated statement of operations.

Pro Forma Information (Tables)

Pro Forma Information (Tables)	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Pro Forma Information	The unaudited pro forma information has been prepared as if the Allegheny Acquisition and the NEWP Acquisition had taken place on January 1, 2014. The unaudited pro forma information is not necessarily indicative of the results that the Company would have achieved had the transactions actually taken place on January 1, 2014, and the unaudited pro forma information does not purport to be indicative of future financial operating results. For the Nine Months Ended September 30, 2015 As Reported Pro Forma Adjustments Pro Forma (in thousands) Revenues $ 226,924 $ 389 $ 227,313 Net income (loss) $ (111,501 ) $ 130 $ (111,371 ) Net income (loss) attributable to Rentech $ (82,707 ) $ 130 $ (82,577 ) Basic and diluted net loss from continuing operations per common share allocated to Rentech $ (5.10 ) $ — $ (5.10 ) For the Nine Months Ended September 30, 2014 As Reported Pro Forma Adjustments Pro Forma (in thousands) Revenues $ 195,236 $ 19,101 $ 214,337 Net income (loss) $ (40,314 ) $ 1,549 $ (38,765 ) Net income (loss) attributable to Rentech $ (39,330 ) $ 1,549 $ (37,781 ) Basic and diluted net income (loss) from continuing operations per common share allocated to Rentech $ (2.61 ) $ 0.06 $ (2.55 )

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2015
Discontinued Operations And Disposal Groups [Abstract]
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures	The following table summarizes the components of assets and liabilities of discontinued operations. As of September 30, 2015 RNP, excl. Pasadena Energy Technologies Total (in thousands) Cash $ 27,319 $ — $ 27,319 Accounts receivable 8,906 — 8,906 Inventories 9,010 — 9,010 Prepaid expenses and other current assets 2,825 120 2,945 Other receivables 258 — 258 Total current assets $ 48,318 $ 120 $ 48,438 Property held for sale $ 155,012 $ 1,677 $ 156,689 Construction in progress 14,736 — 14,736 Debt issuance costs 7,273 — 7,273 Other assets 70 10 80 Total other assets $ 177,091 $ 1,687 $ 178,778 Total assets $ 225,409 $ 1,807 $ 227,216 Accounts payable $ 6,771 $ 170 $ 6,941 Accrued payroll and benefits 3,796 73 3,869 Accrued liabilities 5,473 1,113 6,586 Deferred revenues 26,903 — 26,903 Accrued interest 9,794 — 9,794 Total current liabilities $ 52,737 $ 1,356 $ 54,093 Debt $ 346,500 $ — $ 346,500 Asset retirement obligation 437 — 437 Other 759 — 759 Total long-term liabilities $ 347,696 $ — $ 347,696 Total liabilities $ 400,433 $ 1,356 $ 401,789 As of December 31, 2014 RNP, excl. Pasadena Energy Technologies Total (in thousands) Cash $ 24,529 $ — $ 24,529 Accounts receivable 6,534 — 6,534 Inventories 12,539 — 12,539 Prepaid expenses and other current assets 2,433 305 2,738 Other receivables 4 — 4 Total current assets $ 46,039 $ 305 $ 46,344 Property held for sale $ 151,057 $ 1,677 $ 152,734 Construction in progress 15,010 — 15,010 Debt issuance costs 8,315 — 8,315 Other assets 159 — 159 Total other assets $ 174,541 $ 1,677 $ 176,218 Total assets $ 220,580 $ 1,982 $ 222,562 Accounts payable $ 7,551 $ 144 $ 7,695 Accrued payroll and benefits 2,720 559 3,279 Accrued liabilities 8,942 1,008 9,950 Deferred revenues 19,279 — 19,279 Accrued interest 4,494 — 4,494 Total current liabilities $ 42,986 $ 1,711 $ 44,697 Debt $ 335,000 $ — $ 335,000 Asset retirement obligation 400 — 400 Other 1,337 — 1,337 Total long-term liabilities $ 336,737 $ — $ 336,737 Total liabilities $ 379,723 $ 1,711 $ 381,434 The following table summarizes the results of discontinued operations. For the Three Months Ended September RNP, excl. Pasadena Energy Technologies Total (in thousands) Revenues $ 46,804 $ — $ 46,804 Cost of sales 26,543 — 26,543 Gross profit 20,261 — 20,261 Operating income 16,359 948 17,307 Other expenses, net 5,553 — 5,553 Income before income taxes 10,806 948 11,754 Income tax expense — — — Net income 10,806 948 11,754 Net income attributable to noncontrolling interests 4,355 — 4,355 Net income attributable to Rentech common shareholders $ 6,451 $ 948 $ 7,399 Net income attributable to Rentech common shareholders $ 6,451 $ 948 $ 7,399 Net income attributable to noncontrolling interests 4,355 — 4,355 Income from discontinued operations, net of tax $ 10,806 $ 948 $ 11,754 For the Three Months Ended September RNP, excl. Pasadena Energy Technologies Total (in thousands) Revenues $ 46,021 $ 56 $ 46,077 Cost of sales 30,555 50 30,605 Gross profit 15,466 6 15,472 Operating income (loss) 13,942 (1,242 ) 12,700 Other expenses, net 5,260 — 5,260 Income (loss) before income taxes 8,682 (1,242 ) 7,440 Income tax expense — — — Net income (loss) 8,682 (1,242 ) 7,440 Net income attributable to noncontrolling interests 3,490 — 3,490 Net income (loss) attributable to Rentech common shareholders $ 5,192 $ (1,242 ) $ 3,950 Net income (loss) attributable to Rentech common shareholders $ 5,192 $ (1,242 ) $ 3,950 Net income attributable to noncontrolling interests 3,490 — 3,490 Income (loss) from discontinued operations, net of tax $ 8,682 $ (1,242 ) $ 7,440 For the Nine Months Ended September RNP, excl. Pasadena Energy Technologies Total (in thousands) Revenues $ 155,616 $ 56 $ 155,672 Cost of sales 75,234 51 75,285 Gross profit 80,382 5 80,387 Operating income 72,656 569 73,225 Other expenses, net 16,087 — 16,087 Income before income taxes 56,569 569 57,138 Income tax expense — — — Net income 56,569 569 57,138 Net income attributable to noncontrolling interests 22,797 — 22,797 Net income attributable to Rentech common shareholders $ 33,772 $ 569 $ 34,341 Net income attributable to Rentech common shareholders $ 33,772 $ 569 $ 34,341 Net income attributable to noncontrolling interests 22,797 — 22,797 Income from discontinued operations, net of tax $ 56,569 $ 569 $ 57,138 For the Nine Months Ended September RNP, excl. Pasadena Energy Technologies Total (in thousands) Revenues $ 148,455 $ 267 $ 148,722 Cost of sales 87,639 150 87,789 Gross profit 60,816 117 60,933 Operating income (loss) 56,229 (4,333 ) 51,896 Other income (expenses), net (15,073 ) 53 (15,020 ) Income (loss) before income taxes 41,156 (4,280 ) 36,876 Income tax expense — — — Net income (loss) 41,156 (4,280 ) 36,876 Net income attributable to noncontrolling interests 16,545 — 16,545 Net income (loss) attributable to Rentech common shareholders $ 24,611 $ (4,280 ) $ 20,331 Net income (loss) attributable to Rentech common shareholders $ 24,611 $ (4,280 ) $ 20,331 Net income attributable to noncontrolling interests 16,545 — 16,545 Income (loss) from discontinued operations, net of tax $ 41,156 $ (4,280 ) $ 36,876

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosure	The following table presents the financial instruments that were accounted for at fair value by level as of September 30, 2015 and December 31, 2014. Level 1 Level 2 Level 3 (in thousands) Liabilities Earn-out consideration - September 30, 2015 $ — $ — $ 658 Earn-out consideration - December 31, 2014 — — 1,295
Fair Value and Carrying Value of Borrowings and Interest Rate Swaps	The following table presents the fair value and carrying value of the Company’s borrowings as of September 30, 2015. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Fulghum debt $ — $ 48,006 $ — $ 49,137 NEWP debt — 16,792 — 17,088 A&R GSO Credit Agreement — 95,000 — 93,501 RNP Notes - discontinued operations 324,000 — — 320,000 GE Credit Agreement - discontinued operations — 26,500 — 26,500 The following table presents the fair value and carrying value of the Company’s borrowings as of December 31, 2014. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Fulghum debt $ — $ 53,192 $ — $ 54,771 NEWP debt — 10,968 — 11,265 A&R GSO Credit Agreement — 50,000 — 49,142 RNP Notes - discontinued operations 310,202 — — 320,000 GE Credit Agreement - discontinued operations — 15,000 — 15,000
Reconciliation of the Change in the Carrying Value of Earn-out Consideration	A reconciliation of the change in the carrying value of the earn-out consideration during 2015 is as follows: Atikokan NEWP Total (in thousands) Balance at December 31, 2014 $ 1,295 $ 5,000 $ 6,295 Less: Unrealized gain (495 ) — (495 ) Add: Unrealized gain on foreign currency translation (142 ) — (142 ) Less: Earn-out consideration payment — (5,000 ) (5,000 ) Balance at September 30, 2015 $ 658 $ — $ 658 A reconciliation of the change in the carrying value of the earn-out consideration during 2014 is as follows: Atikokan NEWP Total (in thousands) Balance at December 31, 2013 $ 1,544 $ — $ 1,544 Add: Earn-out — 3,840 3,840 Add: Unrealized (gain) loss (532 ) 800 268 Add: Unrealized gain on foreign currency translation (63 ) — (63 ) Balance at September 30, 2014 $ 949 $ 4,640 $ 5,589

Derivative Instruments (Tables)

Derivative Instruments (Tables)	9 Months Ended
	Sep. 30, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Net Gain on Interest Rate Swaps and Currency Swap	Net gain on interest rate swaps: For the Three Months Ended September 30, 2015 For the Nine Months Ended September 30, 2015 (in thousands) Realized loss $ (72 ) $ (72 ) Unrealized gain 40 163 Total net gain (loss) on interest rate swaps $ (32 ) $ 91 The fair value of the currency swaps at September 30, 2015 and December 31, 2014 represents the unrealized loss. For the Three Months Ended September 30, 2015 For the Nine Months Ended September 30, 2015 (in thousands) Realized loss $ — $ — Unrealized loss (1,130 ) (1,222 ) Total net loss on currency swaps $ (1,130 ) $ (1,222 )
Forward Natural Gas Contracts, Recorded in Current Assets and Liabilities, Prepaid Expenses and Other Current Assets or in Other Liabilities of Discontinued Operations	The forward natural gas contracts are recorded either in current assets of discontinued operations or in current liabilities of discontinued operations on the consolidated balance sheets. As of September 30, 2015 December 31, 2014 Current Assets Current Liabilities Current Liabilities (in thousands) Forward natural gas contracts: Gross amounts recognized $ 91 $ (367 ) $ (3,955 ) Gross amounts offset in consolidated balance sheets — — — Net amounts presented in the consolidated balance sheets $ 91 $ (367 ) $ (3,955 ) The interest rate swaps are recorded in other liabilities on the consolidated balance sheets. As of September 30, 2015 December 31, 2014 (in thousands) Interest rate swaps recorded in current liabilities: Gross amounts recognized $ (686 ) $ (849 ) Gross amounts offset in consolidated balance sheets — — Net amounts presented in the consolidated balance sheets $ (686 ) $ (849 ) The currency swaps are recorded either in prepaid expenses and other current assets or in other liabilities on the consolidated balance sheets. As of September 30, 2015 December 31, 2014 (in thousands) Currency swaps recorded in current assets (liabilities): Gross amounts recognized $ (1,504 ) $ (2,321 ) Gross amounts offset in consolidated balance sheets — 2,039 Net amounts presented in the consolidated balance sheets $ (1,504 ) $ (282 )
Schedule of Financial Instruments at Fair Value	The following table presents the financial instruments that were accounted for at fair value by level as of September 30, 2015: Level 1 Level 2 Level 3 (in thousands) Assets (Liabilities) Forward natural gas contracts - discontinued operations $ — $ (276 ) $ — Interest rate swaps — (686 ) — Currency swaps — (1,504 ) — The following table presents the financial instruments that were accounted for at fair value by level as of December 31, 2014: Level 1 Level 2 Level 3 (in thousands) Assets (Liabilities) Forward natural gas contracts - discontinued operations $ — $ (3,955 ) $ — Interest rate swaps — (849 ) — Currency swaps — (282 ) —

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventories	Inventories consisted of the following: As of September 30, 2015 December 31, 2014 (in thousands) Finished goods $ 25,528 $ 14,723 Raw materials 13,419 10,778 Other 34 45 Total inventory $ 38,981 $ 25,546

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2015
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment consisted of the following: As of September 30, 2015 December 31, 2014 (in thousands) Land and land improvements $ 7,936 $ 25,851 Buildings and building improvements 19,064 33,578 Machinery and equipment 269,922 194,493 Furniture, fixtures and office equipment 1,406 1,537 Computer equipment and computer software 6,834 7,095 Vehicles 7,913 5,706 Leasehold improvements 4,178 2,405 Other 119 1,243 317,372 271,908 Less: Accumulated depreciation (32,242 ) (30,514 ) Total property, plant and equipment, net $ 285,130 $ 241,394
Construction in Progress	Construction in progress consisted of the following: As of September 30, 2015 December 31, 2014 (in thousands) Pasadena Facility $ 1,995 $ 32,747 Fulghum Fibres 2,922 7,197 Atikokan Facility 462 36,931 Wawa Facility 2,763 65,232 Construction under QS Construction Facility — 21,712 Other 571 594 Total construction in progress $ 8,713 $ 164,413

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Reconciliation of Change in Carrying Value of Goodwill	A reconciliation of the change in the carrying value of goodwill is as follows: Fulghum NEWP Total (in thousands) Balance at December 31, 2014 $ 29,932 $ 8,461 $ 38,393 Add: Allegheny Acquisition — 1,862 1,862 Balance at September 30, 2015 $ 29,932 $ 10,323 $ 40,255

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Summary of Total Debt	As of September 30, 2015, the Company was in compliance with its debt covenants. Total debt consisted of the following: As of September 30, 2015 December 31, 2014 (in thousands) QS Construction Facility $ 20,788 $ 18,679 Fulghum debt 47,899 53,179 A&R GSO Credit Agreement 95,000 50,000 NEWP debt 16,836 10,913 Total debt $ 180,523 $ 132,771 Plus: Unamortized net premium (discount) (9 ) 1,085 Less: Current portion (17,565 ) (17,260 ) Less: Current portion unamortized premium (490 ) (524 ) Long-term debt $ 162,459 $ 116,072

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments for Natural Gas Purchases	Commitments for natural gas purchases consist of the following: As of September 30, 2015 December 31, 2014 (in thousands, except weighted average rate) MMBtus under fixed-price contracts 4,120 3,188 MMBtus under index-price contracts 155 540 Total MMBtus under contracts 4,275 3,728 Commitments to purchase natural gas $ 13,138 $ 15,568 Weighted average rate per MMBtu based on the fixed rates and the indexes applicable to each contract $ 3.07 $ 4.18

Preferred Stock (Tables)

Preferred Stock (Tables)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Schedule of Mezzanine Equity	Mezzanine equity consisted of the following: As of September 30, 2015 December 31, 2014 (in thousands) Original issue price of 2014 Preferred Stock $ 100,000 100,000 Less: Issuance costs (2,772 ) (3,144 ) Less: Unamortized discount (1,583 ) (1,796 ) Total mezzanine equity $ 95,645 $ 95,060

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Information	The Company’s reportable operating segments have been determined in accordance with the Company’s internal management structure, which is organized based on operating activities. The Company evaluates performance based upon several factors, of which the primary financial measure is segment operating income. For the Three Months Ended September 30, For the Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands) Revenues Pasadena $ 37,519 $ 38,142 $ 107,734 $ 105,597 Fulghum Fibres 23,446 22,141 (1) 71,823 67,326 (1) Wood Pellets: Industrial 1,772 2,011 5,980 2,678 Wood Pellets: NEWP 17,611 13,857 41,387 19,635 Total revenues $ 80,348 $ 76,151 $ 226,924 $ 195,236 Gross profit (loss) Pasadena $ 464 $ (8,778 ) $ 3,852 $ (12,145 ) Fulghum Fibres 4,959 3,429 12,944 9,579 Wood Pellets: Industrial (3,265 ) 366 (6,727 ) 480 Wood Pellets: NEWP 4,057 2,486 8,875 3,573 Total gross profit (loss) $ 6,215 $ (2,497 ) $ 18,944 $ 1,487 Selling, general and administrative expenses Pasadena $ 1,133 $ 1,071 $ 2,773 $ 4,147 Fulghum Fibres 1,241 1,368 3,870 4,420 Wood Pellets: Industrial 4,589 2,776 15,713 8,184 Wood Pellets: NEWP 587 624 2,009 1,015 Total segment selling, general and administrative expenses $ 7,550 $ 5,839 $ 24,365 $ 17,766 Depreciation and amortization Pasadena $ 25 $ 337 $ 744 $ 970 Fulghum Fibres 427 970 2,107 1,111 Wood Pellets: Industrial 45 43 127 97 Wood Pellets: NEWP 295 (133 ) 885 (231 ) Total segment depreciation and amortization recorded in operating expenses 792 1,217 3,863 1,947 Pasadena 1,584 2,153 5,269 5,056 Fulghum Fibres 2,178 1,810 6,327 5,386 Wood Pellets: Industrial 575 — 1,578 — Wood Pellets: NEWP 963 830 2,370 1,108 Total depreciation and amortization recorded in cost of sales 5,300 4,793 15,544 11,550 Total segment depreciation and amortization $ 6,092 $ 6,010 $ 19,407 $ 13,497 Other operating (income) expenses Pasadena $ 32,510 $ — $ 134,282 $ 27,202 Fulghum Fibres 713 8 716 9 Wood Pellets: Industrial — — — (342 ) Wood Pellets: NEWP (3 ) — (3 ) — Total segment other operating expenses $ 33,220 $ 8 $ 134,995 $ 26,869 Operating income (loss) Pasadena $ (33,204 ) (2) $ (10,186 ) $ (133,947 ) (2) $ (44,464 ) (3) Fulghum Fibres 2,579 1,083 6,252 4,039 Wood Pellets: Industrial (7,899 ) (2,453 ) (22,567 ) (7,459 ) Wood Pellets: NEWP 3,178 1,995 5,984 2,789 Total segment operating loss $ (35,346 ) $ (9,561 ) $ (144,278 ) $ (45,095 ) Interest expense Pasadena $ — $ — $ — $ — Fulghum Fibres 692 553 1,811 1,671 Wood Pellets: Industrial 471 1 987 2 Wood Pellets: NEWP 143 112 433 194 Total segment interest expense $ 1,306 $ 666 $ 3,231 $ 1,867 Net income (loss) Pasadena $ (33,187 ) (2) $ (10,213 ) $ (132,550 ) (2) $ (44,545 ) (3) Fulghum Fibres 3,012 (56 ) 4,977 609 Wood Pellets: Industrial (8,382 ) (1,997 ) (23,760 ) (6,804 ) Wood Pellets: NEWP 3,106 2,014 5,786 2,756 Total segment net loss $ (35,451 ) $ (10,252 ) $ (145,547 ) $ (47,984 ) Reconciliation of segment net loss to consolidated net loss: Segment net loss $ (35,451 ) $ (10,252 ) $ (145,547 ) $ (47,984 ) Corporate expenses allocated to RNP recorded as selling, general and administrative expenses (1,701 ) (1,574 ) (5,300 ) (5,515 ) Corporate expenses allocated to RNP recorded as other expenses (30 ) — (88 ) — Corporate and unallocated expenses recorded as selling, general and administrative expenses (4,869 ) (6,963 ) (13,259 ) (21,544 ) Corporate and unallocated depreciation and amortization expense (136 ) (154 ) (418 ) (419 ) Corporate and unallocated income (expenses) recorded as other income (expense) 6 (96 ) 6 (1,279 ) Corporate and unallocated interest expense (2,419 ) (54 ) (4,007 ) (378 ) Corporate income tax expense 10 (34 ) (26 ) (71 ) Income from discontinued operations, net of tax 11,754 7,440 57,138 36,876 Consolidated net loss $ (32,836 ) $ (11,687 ) $ (111,501 ) $ (40,314 ) As of September 30, 2015 December 31, 2014 (in thousands) Total assets Pasadena 67,054 193,737 Fulghum Fibres 188,966 197,418 Wood Pellets: Industrial 147,114 149,021 Wood Pellets: NEWP 67,109 56,134 Total segment assets $ 470,243 $ 596,310 Reconciliation of segment total assets to consolidated total assets: Segment total assets $ 470,243 $ 596,310 Corporate and other 29,411 9,278 Discontinued operations 227,216 222,562 Consolidated total assets $ 726,870 $ 828,150 For the Nine Months Ended September 30, 2015 2014 (in thousands) Capital expenditures Pasadena 6,250 39,693 Fulghum Fibres 7,986 13,473 Wood Pellets: Industrial 26,691 63,973 Wood Pellets: NEWP 1,204 93 Corporate and other 953 1,149 Discontinued operations 18,827 16,413 Total capital expenditures $ 61,911 $ 134,794
Summary of Revenues by Geographic Area	The Company’s revenues by geographic area, based on where the customer takes title to the product, were as follows: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands) United States $ 70,752 $ 67,812 $ 193,031 $ 169,858 Canada 1,772 2,011 5,980 2,678 Other 7,824 6,328 (1) 27,913 22,700 (1) Total revenues $ 80,348 $ 76,151 $ 226,924 $ 195,236
Summary of Assets by Geographic Area	The following table sets forth assets by geographic area: As of September 30, 2015 December 31, 2014 (in thousands) United States $ 540,461 $ 637,271 Canada 147,073 149,021 Other 39,336 41,858 Total assets $ 726,870 $ 828,150

Net Loss Per Common Share All43

Net Loss Per Common Share Allocated to Rentech (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	For the Three Months Ended September 30, For the Nine Months Ended September 30, 2015 2014 2015 2014 (in thousands, except for per share data) Numerator: Loss from continuing operations $ (44,590 ) $ (19,127 ) $ (168,639 ) $ (77,190 ) Less: Preferred stock dividends (1,320 ) (1,321 ) (3,960 ) (2,521 ) Less: Loss from continuing operations attributable to noncontrolling interests 14,167 4,801 55,551 20,050 Less: Income from continuing operations allocated to participating securities — — — — Loss from continuing operations allocated to common shareholders $ (31,743 ) $ (15,647 ) $ (117,048 ) $ (59,661 ) Numerator: Income from discontinued operations $ 11,754 $ 7,440 $ 57,138 $ 36,876 Less: Income from discontinued operations attributable to noncontrolling interests 4,355 3,490 22,797 16,545 Less: Income from discontinued operations allocated to participating securities 303 146 1,450 746 Income from discontinued operations allocated to common shareholders $ 7,096 $ 3,804 $ 32,891 $ 19,585 Numerator: Net loss attributable to Rentech common shareholders $ (24,344 ) $ (11,697 ) $ (82,707 ) $ (39,330 ) Less: Income allocated to participating securities — — — — Net loss allocated to common shareholders $ (24,344 ) $ (11,697 ) $ (82,707 ) $ (39,330 ) Denominator: Weighted average common shares outstanding 23,005 22,807 22,969 22,865 Effect of dilutive securities: Preferred stock — — — — Warrants — — — — Common stock options — — — — Restricted stock — — — — Diluted shares outstanding 23,005 22,807 22,969 22,865 Basic: Continuing operations $ (1.38 ) $ (0.69 ) $ (5.10 ) $ (2.61 ) Discontinued operations $ 0.31 $ 0.17 $ 1.43 $ 0.86 Net loss per common share $ (1.06 ) $ (0.51 ) $ (3.60 ) $ (1.72 ) Diluted: Continuing operations $ (1.38 ) $ (0.69 ) $ (5.10 ) $ (2.61 ) Discontinued operations $ 0.31 $ 0.17 $ 1.43 $ 0.86 Net loss per common share $ (1.06 ) $ (0.51 ) $ (3.60 ) $ (1.72 )

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Detail) $ / shares in Units, $ in Millions	Aug. 20, 2015	Aug. 09, 2015$ / sharesshares	Sep. 30, 2015USD ($)shares
Subsidiary, Sale of Stock [Line Items]
Stake in Partnership (in percentage)		59.70%
Reverse stock split of common stock, ratio	0.1
Expected cash consideration upon closing of merger | $			$ 59.8
RNP [Member]
Subsidiary, Sale of Stock [Line Items]
Number of unpledged common units owned			3,100,000
CVR Partners L.P [Member]
Subsidiary, Sale of Stock [Line Items]
Merger agreement, partnership units exchanged to common units		1.04
Merger agreement, partnership units exchanged to cash | $ / shares		$ 2.57

Revision of Previously Report45

Revision of Previously Reported Revenues and Cost of Sales - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Accounting Changes And Error Corrections [Abstract]
Increase (decrease) in revenue and cost of goods sold	$ (3.1)	$ (6.3)	$ 7.1	$ 4.7

Revision of Previously Report46

Revision of Previously Reported Revenues and Cost of Sales - Schedule of Revision of Previously Reported Revenues and Cost of Sales (Detail) - USD ($) $ in Thousands	3 Months Ended					9 Months Ended			12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013
Error Corrections And Prior Period Adjustments Restatement [Line Items]
Revenues	$ 80,348	$ 73,945	$ 76,151	$ 45,799	$ 63,574	$ 226,924	$ 195,236	$ 146,160	$ 269,181	$ 191,959
Product sales	61,644	56,437	57,649	26,643	45,104	173,340	140,365	114,619	196,802	141,262
Service revenues	18,087	16,975	17,955	18,703	18,042	51,992	53,342	29,489	70,317	48,192
Cost of sales	74,133	70,543	78,648	48,079	67,544	207,980	193,749	141,377	264,292	189,456
Product cost of sales	60,765	56,803	64,193	34,411	53,869	167,775	150,046	118,453	206,849	152,864
Service cost of sales	$ 13,368	13,740	14,455	13,668	13,675	$ 40,205	43,703	22,924	57,443	36,592
As Reported [Member]
Error Corrections And Prior Period Adjustments Restatement [Line Items]
Revenues		74,712	79,283	48,205	65,085		201,570	148,444	276,282	196,649
Product sales		57,204	60,781	28,270	46,049		146,699	116,052	203,903	144,322
Service revenues		16,975	17,955	19,482	18,608		53,342	30,340	70,317	49,822
Cost of sales		71,310	81,780	50,485	69,055		200,083	143,661	271,393	194,146
Product cost of sales		57,570	67,325	36,038	54,814		156,380	119,886	213,950	155,924
Service cost of sales		13,740	14,455	14,447	14,241		43,703	23,775	57,443	38,222
Effect of Revisions [Member]
Error Corrections And Prior Period Adjustments Restatement [Line Items]
Revenues		(767)	(3,132)	(2,406)	(1,511)		(6,334)	(2,284)	(7,101)	(4,690)
Product sales		(767)	(3,132)	(1,627)	(945)		(6,334)	(1,433)	(7,101)	(3,060)
Service revenues				(779)	(566)			(851)		(1,630)
Cost of sales		(767)	(3,132)	(2,406)	(1,511)		(6,334)	(2,284)	(7,101)	(4,690)
Product cost of sales		$ (767)	$ (3,132)	(1,627)	(945)		$ (6,334)	(1,433)	$ (7,101)	(3,060)
Service cost of sales				$ (779)	$ (566)			$ (851)		$ (1,630)

Recent Accounting Pronounceme47

Recent Accounting Pronouncements - Additional Information (Detail) $ in Millions	Sep. 30, 2015USD ($)
Accounting Policies [Abstract]
Debt issuance costs	$ 2

Allegheny Acquisition - Additio

Allegheny Acquisition - Additional Information (Detail) - Allegheny Pellet Corporation [Member] - USD ($) $ in Millions	Jan. 23, 2015	Sep. 30, 2015
Business Acquisition [Line Items]
Acquired assets	$ 7.2
Term loan amount	$ 8
Trade Names [Member]
Business Acquisition [Line Items]
Estimated useful life		15 years
Customer Relationships [Member]
Business Acquisition [Line Items]
Estimated useful life		15 years
Term Loan
Business Acquisition [Line Items]
Term loan period	5 years

Allegheny Acquisition - Purchas

Allegheny Acquisition - Purchase Price Allocation (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Jan. 23, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Construction in progress	$ 8,713		$ 164,413
Goodwill	$ 40,255		$ 38,393
Allegheny Pellet Corporation [Member]
Business Acquisition [Line Items]
Inventories		$ 214
Property, plant and equipment		3,937
Construction in progress		28
Intangible assets		1,200
Goodwill		1,862
Accrued liabilities		(27)
Total preliminary purchase price		$ 7,214

Allegheny Acquisition - Purch50

Allegheny Acquisition - Purchase Price Allocation (Parenthetical) (Detail) - Allegheny Pellet Corporation [Member] $ in Thousands	Jan. 23, 2015USD ($)
Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible assets	$ 800
Trade Names [Member]
Business Acquisition [Line Items]
Intangible assets	$ 400

NEWP Acquisition - Additional I

NEWP Acquisition - Additional Information (Detail) - Wood Pellets NEWP [Member] - USD ($) $ in Thousands	May. 01, 2014	Mar. 31, 2015	Sep. 30, 2015
Business Acquisition [Line Items]
Business acquisition date		May 1, 2014
Business acquisition purchase price, cash paid	$ 35,434
Additional contingent consideration	$ 5,000
Trade Names [Member]
Business Acquisition [Line Items]
Estimated useful life			20 years
Customer Relationships [Member]
Business Acquisition [Line Items]
Estimated useful life			13 years
Non-compete Agreements [Member]
Business Acquisition [Line Items]
Estimated useful life			3 years

NEWP Acquisition - Purchase Pri

NEWP Acquisition - Purchase Price (Detail) - Wood Pellets NEWP [Member] $ in Thousands	May. 01, 2014USD ($)
Business Acquisition [Line Items]
Cash	$ 35,434
Fair value of earn-out consideration	3,840	[1]
Total purchase price	39,274
Adjustment to earn-out consideration	1,160	[1],[2]
Total consideration	$ 40,434
[1]	As of December 31, 2014, the earn-out consideration of $5.0 million was earned, and during the three months ended March 31, 2015, it was paid.
[2]	The difference between the total consideration of $40.4 million and the purchase price of $39.3 million is the $1.1 million of additional earn-out consideration, which was recorded subsequent to the closing date of the NEWP Acquisition in the consolidated statement of operations.

NEWP Acquisition - Purchase P53

NEWP Acquisition - Purchase Price (Parenthetical) (Detail) $ in Millions	Dec. 31, 2014USD ($)
Wood Pellets NEWP [Member]
Business Acquisition [Line Items]
Earn-out consideration	$ 5

NEWP Acquisition - Purchase P54

NEWP Acquisition - Purchase Price Allocation (Detail) - USD ($) $ in Thousands		May. 01, 2014	Sep. 30, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill			$ 40,255	$ 38,393
Wood Pellets NEWP [Member]
Business Acquisition [Line Items]
Cash		$ 3,852
Accounts receivable		2,925
Inventories		2,239
Prepaid expenses and other current assets		439
Property, plant and equipment		30,625
Intangible assets		7,100
Goodwill		8,461
Accounts payable		(1,641)
Accrued liabilities		(442)
Customer deposits		(882)
Loans		(12,600)
Interest rate swaps		(802)
Total preliminary purchase price		39,274
Adjustment to earn-out consideration	[1],[2]	1,160
Total consideration		$ 40,434
[1]	As of December 31, 2014, the earn-out consideration of $5.0 million was earned, and during the three months ended March 31, 2015, it was paid.
[2]	The difference between the total consideration of $40.4 million and the purchase price of $39.3 million is the $1.1 million of additional earn-out consideration, which was recorded subsequent to the closing date of the NEWP Acquisition in the consolidated statement of operations.

NEWP Acquisition - Purchase P55

NEWP Acquisition - Purchase Price Allocation (Parenthetical) (Detail) - Wood Pellets NEWP [Member] $ in Thousands	May. 01, 2014USD ($)
Business Acquisition [Line Items]
Total consideration	$ 40,434
Total purchase price	39,274
Adjustment to earn-out consideration	1,160	[1],[2]
Intangible assets	7,100
Trade Names [Member]
Business Acquisition [Line Items]
Intangible assets	5,000
Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible assets	1,900
Non-compete Agreements [Member]
Business Acquisition [Line Items]
Intangible assets	$ 200
[1]	As of December 31, 2014, the earn-out consideration of $5.0 million was earned, and during the three months ended March 31, 2015, it was paid.
[2]	The difference between the total consideration of $40.4 million and the purchase price of $39.3 million is the $1.1 million of additional earn-out consideration, which was recorded subsequent to the closing date of the NEWP Acquisition in the consolidated statement of operations.

Pro Forma Information - Pro For

Pro Forma Information - Pro Forma Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Business Acquisition [Line Items]
Revenues	$ 227,313	$ 214,337
Net income (loss)	(111,371)	(38,765)
Net income (loss) attributable to Rentech	$ (82,577)	$ (37,781)
Basic and diluted net income (loss) from continuing operations per common share allocated to Rentech	$ (5.10)	$ (2.55)
As Reported [Member]
Business Acquisition [Line Items]
Revenues	$ 226,924	$ 195,236
Net income (loss)	(111,501)	(40,314)
Net income (loss) attributable to Rentech	$ (82,707)	$ (39,330)
Basic and diluted net income (loss) from continuing operations per common share allocated to Rentech	$ (5.10)	$ (2.61)
Pro Forma Adjustments [Member]
Business Acquisition [Line Items]
Revenues	$ 389	$ 19,101
Net income (loss)	130	1,549
Net income (loss) attributable to Rentech	$ 130	$ 1,549
Basic and diluted net income (loss) from continuing operations per common share allocated to Rentech		$ 0.06

Discontinued Operations - Sched

Discontinued Operations - Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Cash	$ 27,319	$ 38,413	$ 27,319	$ 38,413	$ 24,529
Accounts receivable	8,906		8,906		6,534
Inventories	9,010		9,010		12,539
Prepaid expenses and other current assets	2,945		2,945		2,738
Other receivables	258		258		4
Total current assets	48,438		48,438		46,344
Property held for sale	156,689		156,689		152,734
Construction in progress	14,736		14,736		15,010
Debt issuance costs	7,273		7,273		8,315
Other assets	80		80		159
Total other assets	178,778		178,778		176,218
Total assets	227,216		227,216		222,562
Accounts payable	6,941		6,941		7,695
Accrued payroll and benefits	3,869		3,869		3,279
Accrued liabilities	6,586		6,586		9,950
Deferred revenues	26,903		26,903		19,279
Accrued interest	9,794		9,794		4,494
Total current liabilities	54,093		54,093		44,697
Debt	346,500		346,500		335,000
Asset retirement obligation	437		437		400
Other	759		759		1,337
Total long-term liabilities	347,696		347,696		336,737
Total liabilities	401,789		401,789		381,434
Revenues	46,804	46,077	155,672	148,722
Cost of sales	26,543	30,605	75,285	87,789
Gross profit	20,261	15,472	80,387	60,933
Operating income	17,307	12,700	73,225	51,896
Other income (expenses), net	5,553	5,260	16,087	(15,020)
Income (loss) before income taxes	11,754	7,440	57,138	36,876
Net income (loss)	11,754	7,440	57,138	36,876
Net income (loss) attributable to noncontrolling interests	4,355	3,490	22,797	16,545
Net income (loss) attributable to Rentech common shareholders	7,399	3,950	34,341	20,331
Income from discontinued operations, net of tax	11,754	7,440	57,138	36,876
RNP, excl. Pasadena
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Cash	27,319		27,319		24,529
Accounts receivable	8,906		8,906		6,534
Inventories	9,010		9,010		12,539
Prepaid expenses and other current assets	2,825		2,825		2,433
Other receivables	258		258		4
Total current assets	48,318		48,318		46,039
Property held for sale	155,012		155,012		151,057
Construction in progress	14,736		14,736		15,010
Debt issuance costs	7,273		7,273		8,315
Other assets	70		70		159
Total other assets	177,091		177,091		174,541
Total assets	225,409		225,409		220,580
Accounts payable	6,771		6,771		7,551
Accrued payroll and benefits	3,796		3,796		2,720
Accrued liabilities	5,473		5,473		8,942
Deferred revenues	26,903		26,903		19,279
Accrued interest	9,794		9,794		4,494
Total current liabilities	52,737		52,737		42,986
Debt	346,500		346,500		335,000
Asset retirement obligation	437		437		400
Other	759		759		1,337
Total long-term liabilities	347,696		347,696		336,737
Total liabilities	400,433		400,433		379,723
Revenues	46,804	46,021	155,616	148,455
Cost of sales	26,543	30,555	75,234	87,639
Gross profit	20,261	15,466	80,382	60,816
Operating income	16,359	13,942	72,656	56,229
Other income (expenses), net	5,553	5,260	16,087	(15,073)
Income (loss) before income taxes	10,806	8,682	56,569	41,156
Net income (loss)	10,806	8,682	56,569	41,156
Net income (loss) attributable to noncontrolling interests	4,355	3,490	22,797	16,545
Net income (loss) attributable to Rentech common shareholders	6,451	5,192	33,772	24,611
Income from discontinued operations, net of tax	10,806	8,682	56,569	41,156
Energy Technologies
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Prepaid expenses and other current assets	120		120		305
Total current assets	120		120		305
Property held for sale	1,677		1,677		1,677
Other assets	10		10
Total other assets	1,687		1,687		1,677
Total assets	1,807		1,807		1,982
Accounts payable	170		170		144
Accrued payroll and benefits	73		73		559
Accrued liabilities	1,113		1,113		1,008
Total current liabilities	1,356		1,356		1,711
Total liabilities	1,356		1,356		$ 1,711
Revenues		56	56	267
Cost of sales		50	51	150
Gross profit		6	5	117
Operating income	948	(1,242)	569	(4,333)
Other income (expenses), net				53
Income (loss) before income taxes	948	(1,242)	569	(4,280)
Net income (loss)	948	(1,242)	569	(4,280)
Net income (loss) attributable to Rentech common shareholders	948	(1,242)	569	(4,280)
Income from discontinued operations, net of tax	$ 948	$ (1,242)	$ 569	$ (4,280)

Fair Value - Fair Value Disclos

Fair Value - Fair Value Disclosure (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earn-out consideration	$ 658	$ 1,295

Fair Value - Fair Value and Car

Fair Value - Fair Value and Carrying Value of Borrowings and Interest Rate Swaps (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Liabilities
RNP Notes	$ 320,000
Discontinued Operations [Member]
Liabilities
RNP Notes	320,000	$ 320,000
Fulghum [Member]
Liabilities
Debt instrument carrying amount	49,137	54,771
Wood Pellets NEWP [Member]
Liabilities
Debt instrument carrying amount	17,088	11,265
A&R GSO Credit Agreement [Member]
Liabilities
Credit Agreement / Revolving Loan	93,501	49,142
GE Credit Agreement [Member] | Discontinued Operations [Member]
Liabilities
Credit Agreement / Revolving Loan	26,500	15,000
Level 1 [Member] | Discontinued Operations [Member]
Liabilities
RNP Notes	324,000	310,202
Level 2 [Member] | Fulghum [Member]
Liabilities
Debt instrument fair value	48,006	53,192
Level 2 [Member] | Wood Pellets NEWP [Member]
Liabilities
Debt instrument fair value	16,792	10,968
Level 2 [Member] | A&R GSO Credit Agreement [Member]
Liabilities
Credit Agreement / Revolving Loan	95,000	50,000
Level 2 [Member] | GE Credit Agreement [Member] | Discontinued Operations [Member]
Liabilities
Credit Agreement / Revolving Loan	$ 26,500	$ 15,000

Fair Value - Additional Informa

Fair Value - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earn-out consideration, Carrying Value	$ 658	$ 6,295	$ 5,589	$ 1,544
Senior secured note, Amount	$ 320,000
RNP Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior secured note, Percentage	6.50%
Atikokan Facility [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earn-out consideration, Carrying Value	$ 658	$ 1,295	$ 949	$ 1,544
Number of years to determine fair value of earn-out consideration	10 years
Increase or decrease in EBITDA	$ 1,000
Increase or decrease in earn-out consideration	100
Loan provided to sellers	$ 700

Fair Value - Reconciliation of

Fair Value - Reconciliation of the Change in the Carrying Value of Earn-out Consideration (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance			$ 6,295	$ 1,544
Unrealized (gain) loss	$ (99)	$ (59)	(495)	268
Add: Unrealized gain on foreign currency translation			(142)	(63)
Less: Earn-out consideration payment			(5,000)
Add: Earn-out				3,840
Ending Balance	658	5,589	658	5,589
Atikokan Facility [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance			1,295	1,544
Unrealized (gain) loss			(495)	(532)
Add: Unrealized gain on foreign currency translation			(142)	(63)
Ending Balance	$ 658	949	658	949
Wood Pellets NEWP [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance			5,000
Unrealized (gain) loss				800
Less: Earn-out consideration payment			$ (5,000)
Add: Earn-out				3,840
Ending Balance		$ 4,640		$ 4,640

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)Swap	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized gain (loss) on derivatives			$ (511)	$ 114
Derivative, Notional amount	$ 9,500		$ 9,500		$ 2,200
Fulghum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of derivative contracts | Swap			2
Fulghum [Member] | Long-term Loans [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative fixed interest rate	6.83%		6.83%
Fulghum [Member] | Other Loan [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative fixed interest rate	5.15%		5.15%
Mortgage Loans on Real Estate [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative fixed interest rate	7.95%		7.95%
Forward Contracts Discontinued Operations [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized gain (loss) on derivatives	$ 600	$ 300	$ 3,700	$ 800
Industrial Revenue Bond [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative fixed interest rate	5.29%		5.29%
Industrial Revenue Bond [Member] | Mortgage Loans on Real Estate [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of derivative contracts | Swap			3
Other Industrial Revenue Bond [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative fixed interest rate	5.05%		5.05%
Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized gain (loss) on derivatives			$ 700		$ 800
Derivative maturity date			2015-07

Derivative Instruments - Net Ga

Derivative Instruments - Net Gain on Interest Rate Swaps (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Derivative [Line Items]
Unrealized gain (loss) on derivatives		$ (511)	$ 114
Interest Rate Swaps [Member]
Derivative [Line Items]
Unrealized gain (loss) on derivatives		700		$ 800
Interest Rate Swaps [Member] | Wood Pellets NEWP [Member]
Derivative [Line Items]
Realized gain (loss)	$ (72)	(72)
Unrealized gain (loss) on derivatives	40	163
Total net gain (loss) on swaps	$ (32)	$ 91

Derivative Instruments - Net 64

Derivative Instruments - Net Gain (Loss) on Currency Swaps (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Derivative [Line Items]
Unrealized gain (loss) on derivatives		$ (511)	$ 114
Currency Swaps [Member]
Derivative [Line Items]
Unrealized gain (loss) on derivatives	$ (1,130)	(1,222)
Total net gain (loss) on swaps	$ (1,130)	$ (1,222)

Derivative Instruments - Forwar

Derivative Instruments - Forward Natural Gas Contracts, Recorded in Current Assets and Liabilities, Prepaid Expenses and Other Current Assets or in Other Liabilities of Discontinued Operations (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Currency Swaps [Member]
Forward natural gas contracts:
Gross amounts recognized	$ (1,504)	$ (2,321)
Gross amounts offset in consolidated balance sheets		2,039
Net amounts presented in the consolidated balance sheets	(1,504)	(282)
Interest Rate Swaps [Member]
Forward natural gas contracts:
Gross amounts recognized	(686)	(849)
Net amounts presented in the consolidated balance sheets	(686)	(849)
Discontinued Operations [Member]
Forward natural gas contracts:
Gross amounts recognized, Current Assets	91
Net amounts presented in the consolidated balance sheets, Current Assets	91
Gross amounts recognized	(367)	(3,955)
Net amounts presented in the consolidated balance sheets	$ (367)	$ (3,955)

Derivative Instruments - Schedu

Derivative Instruments - Schedule of Financial Instruments at Fair Value (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Forward Natural Gas Contracts - Discontinued Operations [Member] | Level 2 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair value of current liabilities	$ (276)	$ (3,955)
Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair value of current liabilities	(686)	(849)
Interest Rate Swaps [Member] | Level 2 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair value of current liabilities	(686)	(849)
Currency Swaps [Member] | Level 2 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair value of current liabilities	$ (1,504)	$ (282)

Inventories - Inventories (Deta

Inventories - Inventories (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Finished goods	$ 25,528	$ 14,723
Raw materials	13,419	10,778
Other	34	45
Total inventory	$ 38,981	$ 25,546

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Inventory [Line Items]
Write-down of inventory			$ 7,155	$ 4,557
Pasadena [Member] | Ammonium Sulfate [Member]
Inventory [Line Items]
Write-down of inventory	$ 500	$ 1,800	1,500	$ 4,600
Wood Pellets Industrial [Member]
Inventory [Line Items]
Write-down of inventory	$ 3,100		$ 5,600

Property, Plant and Equipment -

Property, Plant and Equipment - Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 317,372	$ 271,908
Less: Accumulated depreciation	(32,242)	(30,514)
Total property, plant and equipment, net	285,130	241,394
Land and land improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	7,936	25,851
Building and Building Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	19,064	33,578
Machinery and Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	269,922	194,493
Furniture, Fixtures and Office Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	1,406	1,537
Computer equipment and computer software [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	6,834	7,095
Vehicles [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	7,913	5,706
Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	4,178	2,405
Other [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 119	$ 1,243

Property, Plant and Equipment70

Property, Plant and Equipment - Construction in Progress (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Property Plant And Equipment [Line Items]
Construction in progress	$ 8,713	$ 164,413
Pasadena [Member]
Property Plant And Equipment [Line Items]
Construction in progress	1,995	32,747
Fulghum [Member]
Property Plant And Equipment [Line Items]
Construction in progress	2,922	7,197
Wawa Facility [Member]
Property Plant And Equipment [Line Items]
Construction in progress	2,763	65,232
Construction under QS Construction Facility [Member]
Property Plant And Equipment [Line Items]
Construction in progress		21,712
Other Construction In Progress [Member]
Property Plant And Equipment [Line Items]
Construction in progress	571	594
Atikokan Facility [Member]
Property Plant And Equipment [Line Items]
Construction in progress	$ 462	$ 36,931

Property, Plant and Equipment71

Property, Plant and Equipment - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Sep. 30, 2015USD ($)t	Dec. 31, 2014USD ($)
Property Plant And Equipment [Line Items]
Asset impairment	$ 33,215		$ 134,987
Proceeds from easement			$ 1,425
Atikokan Facility [Member]
Property Plant And Equipment [Line Items]
Production of wood pellets | t			110,000
Pasadena [Member]
Property Plant And Equipment [Line Items]
Asset impairment	32,500	$ 101,800	$ 134,300
Impairment of property plant and equipment			81,300
Total asset Impairment Charges	32,500		134,300
Proceeds from easement			$ 1,400
Wawa Facility [Member]
Property Plant And Equipment [Line Items]
Production of wood pellets | t			450,000
Atikokan and Wawa Facilities [Member]
Property Plant And Equipment [Line Items]
Expected remaining cash expenditure for modifications and repairs			$ 24,000
Construction In Progress [Member]
Property Plant And Equipment [Line Items]
Portion of capitalized interest costs included in construction in progress	$ 400		400	$ 6,300
Technology [Member] | Pasadena [Member]
Property Plant And Equipment [Line Items]
Impairment of Intangible assets acquired during acquisition			$ 20,500

Goodwill - Reconciliation of Ch

Goodwill - Reconciliation of Change in Carrying Value of Goodwill (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Goodwill [Line Items]
Beginning Balance	$ 38,393
Ending Balance	40,255
Allegheny Pellet Corporation [Member]
Goodwill [Line Items]
Add: Allegheny Acquisition	1,862
Fulghum [Member]
Goodwill [Line Items]
Beginning Balance	29,932
Ending Balance	29,932
Wood Pellets NEWP [Member]
Goodwill [Line Items]
Beginning Balance	8,461
Ending Balance	10,323
Wood Pellets NEWP [Member] | Allegheny Pellet Corporation [Member]
Goodwill [Line Items]
Add: Allegheny Acquisition	$ 1,862

Goodwill - Additional Informati

Goodwill - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Goodwill [Line Items]
Change in annual impairment testing of goodwill	In 2015, the Company changed its annual goodwill testing date from October 1 to July 1
Pasadena [Member]
Goodwill [Line Items]
Accumulated goodwill impairment charges	$ 57.2	$ 57.2

Debt - Additional Information (

Debt - Additional Information (Detail)	Aug. 09, 2015USD ($)	Feb. 12, 2015USD ($)Tranchesshares	Jan. 23, 2015USD ($)	Apr. 30, 2013USD ($)t	Sep. 30, 2015USD ($)	Dec. 31, 2014USD ($)	Apr. 30, 2014USD ($)	Apr. 16, 2014USD ($)
Debt Instrument [Line Items]
Long term debt outstanding					$ 180,523,000	$ 132,771,000
Allegheny Pellet Corporation [Member]
Debt Instrument [Line Items]
Term loan amount			$ 8,000,000
A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Long term debt outstanding					$ 95,000,000	50,000,000
Debt instrument interest rate description					Tranche A Loans under the A&R GSO Credit Agreement bear interest at a rate equal to the greater of (i) LIBOR plus 7.00% and (ii) 8.00% per annum. Tranche B Loans and Tranche C Loans under the A&R GSO Credit Agreement bear interest at a rate equal to the greater of (i) LIBOR plus 9.00% and (ii) 10.00% per annum. In the event the Borrower prepays any of the Loans on or prior to February 12, 2016, subject to certain exceptions, it will be required to pay a prepayment fee equal to 1.00% of the amount of the prepayment.
Prepayment fee percentage		1.00%
Common units held by RNP owned by the borrower | shares		10,682,246
Percentage of original issue discount on loan		2.00%
Number of preceding trading days to value stock	60 days
Percentage of stock discount	15.00%
Percentage of prepayment premium	1.00%
Stock exchanged during merger	$ 10,000,000
Percentage of common unit price with call right	150.00%
Percentage of stock holding to nominate director	75.00%
A&R GSO Credit Agreement [Member] | Series E Preferred Stock [Member]
Debt Instrument [Line Items]
Stock exchanged during merger	$ 100,000,000
A&R GSO Credit Agreement [Member] | CVR Partners L.P [Member]
Debt Instrument [Line Items]
Stock exchanged during merger	90,000,000
Term Loan | Allegheny Pellet Corporation [Member]
Debt Instrument [Line Items]
Term loan period			5 years
Quebec Stevedoring Company Limited [Member]
Debt Instrument [Line Items]
Constructed capacity | t				75,000
Contractual Obligation					$ 14,400,000
Amount of change orders submitted							$ 2,300,000
Gain on change orders					6,400,000
RNHI [Member] | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Term loan maturity date		Apr. 9, 2019
RNHI [Member] | A&R GSO Credit Agreement [Member] | Unplanned downtime and repairs [Member]
Debt Instrument [Line Items]
Cash distribution		$ 13,000,000
RNHI [Member] | A&R GSO Credit Agreement [Member] | Lower product prices and higher raw material prices [Member]
Debt Instrument [Line Items]
Cash distribution		$ 5,000,000
RNHI [Member] | Tranche A [Member] | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Term loan drawn								$ 50,000,000
Debt expected to be paid in exchange of common units	50,000,000
RNHI [Member] | Tranche B [Member] | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Delayed draw term loan	$ 45,000,000
Debt interest rate floor	1.00%
RNHI [Member] | Tranche B [Member] | A&R GSO Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Line of credit facility libor plus interest rate percentage	7.00%
RNHI [Member] | Tranche C [Member] | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Termination of debt	$ 18,000,000
RNHI [Member] | Term Loan | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Number of tranches of term loans | Tranches		3
Maximum [Member] | Quebec Stevedoring Company Limited [Member]
Debt Instrument [Line Items]
Contractual Obligation				$ 16,100,000
Maximum [Member] | RNHI [Member] | Tranche B [Member] | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Delayed draw term loan		$ 45,000,000
Maximum [Member] | RNHI [Member] | Tranche C [Member] | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Delayed draw term loan		$ 18,000,000
Minimum [Member] | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Limited liability company interest owned by loan parties		50.00%
Minimum [Member] | Tranche A [Member] | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility interest rate percentage		8.00%
Minimum [Member] | Tranche A [Member] | A&R GSO Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Line of credit facility libor plus interest rate percentage		7.00%
Minimum [Member] | Tranche B [Member] | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility interest rate percentage		10.00%
Minimum [Member] | Tranche B [Member] | A&R GSO Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Line of credit facility libor plus interest rate percentage		9.00%
Minimum [Member] | Tranche C [Member] | A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility interest rate percentage		10.00%
Minimum [Member] | Tranche C [Member] | A&R GSO Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Line of credit facility libor plus interest rate percentage		9.00%
Construction under QS Construction Facility [Member] | Quebec Stevedoring Company Limited [Member]
Debt Instrument [Line Items]
Long term debt outstanding							$ 20,800,000
Wood Pellets NEWP [Member]
Debt Instrument [Line Items]
Long term debt outstanding					$ 16,836,000	$ 10,913,000
Wood Pellets NEWP [Member] | Term Loan | Allegheny Pellet Corporation [Member]
Debt Instrument [Line Items]
Term loan period			5 years
Term loan amount			$ 8,000,000
Debt instrument amortized period			7 years
Wood Pellets NEWP [Member] | Term Loan | London Interbank Offered Rate (LIBOR) [Member] | Allegheny Pellet Corporation [Member]
Debt Instrument [Line Items]
Line of credit facility libor plus interest rate percentage			2.25%

Debt - Summary of Total Debt (D

Debt - Summary of Total Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Long term debt outstanding	$ 180,523	$ 132,771
Plus: Unamortized net premium (discount)	(9)	1,085
Less: Current portion	(17,565)	(17,260)
Less: Current portion unamortized premium	(490)	(524)
Long-term debt	162,459	116,072
Construction under QS Construction Facility [Member]
Debt Instrument [Line Items]
Long term debt outstanding	20,788	18,679
Fulghum [Member]
Debt Instrument [Line Items]
Long term debt outstanding	47,899	53,179
Wood Pellets NEWP [Member]
Debt Instrument [Line Items]
Long term debt outstanding	16,836	10,913
A&R GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Long term debt outstanding	$ 95,000	$ 50,000

Commitments and Contingencies -

Commitments and Contingencies - Commitments for Natural Gas Purchases (Detail) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)MMBTU$ / BTU	Dec. 31, 2014USD ($)MMBTU$ / BTU
Oil and Gas Delivery Commitments and Contracts [Line Items]
Total MMBtus under contracts	4,275,000	3,728,000
Commitments to purchase natural gas | $	$ 13,138	$ 15,568
Weighted average rate per MMBtu based on the fixed rates and the indexes applicable to each contract | $ / BTU	3.07	4.18
MMBtus under Fixed-Price Contracts [Member]
Oil and Gas Delivery Commitments and Contracts [Line Items]
Total MMBtus under contracts	4,120,000	3,188,000
MMBtus under Index-Price Contracts [Member]
Oil and Gas Delivery Commitments and Contracts [Line Items]
Total MMBtus under contracts	155,000	540,000

Commitments and Contingencies77

Commitments and Contingencies - Additional Information (Detail)	Aug. 31, 2015USD ($)t	Feb. 25, 2015USD ($)t	May. 01, 2013	Nov. 30, 2015USD ($)	Oct. 31, 2015USD ($)MMBTU$ / BTU	Sep. 30, 2015USD ($)Rail_Carloadst	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)MMBTURail_Carloadsmit$ / BTU	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)MMBTU$ / BTU	Mar. 31, 2015USD ($)
Other Commitments [Line Items]
Total MMBtus associated with additional forward purchase contracts | MMBTU								4,275,000		3,728,000
Weighted average rate per MMBtu | $ / BTU								3.07		4.18
Selling, general and administrative expense						$ 14,119,000	$ 14,376,000	$ 42,922,000	$ 44,825,000
Estimated time of installation of ammonia safety flare								Dec. 1, 2015
Cost of project under settlement agreement with environmental protection agency						400,000		$ 400,000
Estimated amount of penalty for settlement agreement								100,000
Property tax refund receivable						1,100,000		1,100,000		$ 1,200,000
Expected abandonment costs										$ 800,000
Abener Teyma General Partnership [Member]
Other Commitments [Line Items]
Amount of change orders submitted											$ 10,000,000
Scenario Forecast [Member] | Abener Teyma General Partnership [Member]
Other Commitments [Line Items]
Estimated amount of penalty for settlement agreement				$ 3,500,000
2013 Drax Contract [Member]
Other Commitments [Line Items]
Contract term period			10 years
Guaranteed obligations						$ 20,000,000		$ 20,000,000
2013 Drax Contract [Member] | Wood Pellets Industrial [Member]
Other Commitments [Line Items]
Wood pallets required to sell from Wawa Facility to Drax | t						400,000		400,000
2015 Drax Contract [Member] | Wood Pellets Industrial [Member]
Other Commitments [Line Items]
Maximum quantity required to deliver under Drax | t		240,000						72,000
Price reduction on pellet shipment		$ 900,000						$ 900,000
Penalty paid		$ 200,000
Quantity pushed to deliver under Drax | t	72,000
Agreed total penalty Amount	$ 2,600,000
Selling, general and administrative expense								$ 2,600,000
OPG Contract [Member]
Other Commitments [Line Items]
Contract term period								10 years
Maximum quantity required to deliver under Drax | t								45,000
Maximum quantity required to deliver under Atikokan Facility | t								90,000
Canadian National Contract [Member]
Other Commitments [Line Items]
Location of Atikokan Facility from Port of Quebec | mi								1,300
Location of Wawa Facility from Port of Quebec | mi								1,100
Minimum rail carloads committed to transport thereafter | Rail_Carloads						3,600		3,600
Penalty for delivery shortfalls per rail car						$ 1,000		$ 1,000
Canadian National Contract [Member] | Maximum [Member]
Other Commitments [Line Items]
Penalty paid								$ 1,800,000
Subsequent Event [Member]
Other Commitments [Line Items]
Total MMBtus associated with additional forward purchase contracts | MMBTU					1,200,000
Purchase commitments					$ 3,100,000
Weighted average rate per MMBtu | $ / BTU					2.65

Reverse Stock Split - Additiona

Reverse Stock Split - Additional Information (Detail) $ in Millions	Aug. 20, 2015USD ($)shares	Sep. 30, 2015shares	Dec. 31, 2014shares
Equity [Abstract]
Description of reverse stock split		On August 20, 2015, every ten shares of issued and outstanding Common Stock were automatically combined into one issued and outstanding share of Common Stock, without any change in the par value per share of Common Stock.
Reverse stock split of common stock, ratio	0.1
Common stock, shares outstanding	230,000,000	23,011,000	229,308,000
Number of common shares outstanding after reverse stock split	23,000,000
Common stock, shares authorized	450,000,000	45,000,000	45,000,000
Number of common shares authorized after reverse stock split	45,000,000
Increase decrease in common stock value reverse stock split | $	$ 2.1
Increase decrease in additional paid in capital reverse stock split | $	$ 2.1

Preferred Stock - Additional In

Preferred Stock - Additional Information (Detail) - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Mezzanine, preferred stock, dividend rate	4.50%
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Shares of preferred stock sold		100,000
Mezzanine, preferred stock, dividend rate	4.50%	4.50%

Preferred Stock - Schedule of M

Preferred Stock - Schedule of Mezzanine Equity (Detail) - Mezzanine Equity [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Original issue price of 2014 Preferred Stock	$ 100,000	$ 100,000
Less: Issuance costs	(2,772)	(3,144)
Less: Unamortized discount	(1,583)	(1,796)
Total mezzanine equity	$ 95,645	$ 95,060

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Income tax (benefit) expense	$ (2,063)	$ 425	$ 204	$ 1,259
Effective tax rate	4.00%	2.00%	0.00%	2.00%
Federal statutory rate			35.00%	35.00%

Segment Information - Additiona

Segment Information - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2015Segment
Segment Reporting [Abstract]
Number of operating segments	4

Segment Information - Segment I

Segment Information - Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended				12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014		Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2015	Sep. 30, 2014		Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Total revenues	$ 80,348	$ 73,945	$ 76,151		$ 45,799	$ 63,574	$ 226,924	$ 195,236		$ 146,160	$ 269,181	$ 191,959
Total gross profit (loss)	6,215		(2,497)				18,944	1,487
Total segment selling, general and administrative expenses	14,119		14,376				42,922	44,825
Total segment depreciation and amortization	928		1,371				4,281	2,366
Total segment other operating income (expense)	33,220		8				134,995	26,869
Total segment operating income (loss)	(42,053)		(18,252)				(163,255)	(72,589)
Total segment net income (loss)	(44,590)		(19,127)				(168,639)	(77,190)
Total segment other income (expense)	(6)		(8)				(9)	317
Corporate income tax expense	2,063		(425)				(204)	(1,259)
Income from discontinued operations, net of tax	11,754		7,440				57,138	36,876
Net loss	(32,836)		(11,687)				(111,501)	(40,314)
Total assets	726,870	828,150					726,870				828,150
Capital expenditures							43,084	118,381
Capital expenditures, discontinued operations							18,827	16,413
Total capital expenditures							61,911	134,794
Discontinued Operations [Member]
Segment Reporting Information [Line Items]
Total assets	227,216	222,562					227,216				222,562
Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total segment selling, general and administrative expenses	7,550		5,839				24,365	17,766
Total segment depreciation and amortization recorded in operating expenses	792		1,217				3,863	1,947
Total depreciation and amortization recorded in cost of sales	5,300		4,793				15,544	11,550
Total segment depreciation and amortization	6,092		6,010				19,407	13,497
Total segment operating income (loss)	(35,346)		(9,561)				(144,278)	(45,095)
Total segment interest expense	1,306		666				3,231	1,867
Total segment net income (loss)	(35,451)		(10,252)				(145,547)	(47,984)
Total assets	470,243	596,310					470,243				596,310
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Total segment selling, general and administrative expenses	(4,869)		(6,963)				(13,259)	(21,544)
Total segment depreciation and amortization	(136)		(154)				(418)	(419)
Total segment interest expense	(2,419)		(54)				(4,007)	(378)
Total segment other income (expense)	6		(96)				6	(1,279)
Corporate income tax expense	10		(34)				(26)	(71)
Pasadena [Member] | Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues	37,519		38,142				107,734	105,597
Total gross profit (loss)	464		(8,778)				3,852	(12,145)
Total segment selling, general and administrative expenses	1,133		1,071				2,773	4,147
Total segment depreciation and amortization recorded in operating expenses	25		337				744	970
Total depreciation and amortization recorded in cost of sales	1,584		2,153				5,269	5,056
Total segment other operating income (expense)	32,510						134,282	27,202
Total segment operating income (loss)	(33,204)		(10,186)				(133,947)	(44,464)
Total segment net income (loss)	(33,187)		(10,213)				(132,550)	(44,545)
Total assets	67,054	193,737					67,054				193,737
Capital expenditures							6,250	39,693
Fulghum [Member] | Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues	23,446		22,141	[1]			71,823	67,326	[1]
Total gross profit (loss)	4,959		3,429				12,944	9,579
Total segment selling, general and administrative expenses	1,241		1,368				3,870	4,420
Total segment depreciation and amortization recorded in operating expenses	427		970				2,107	1,111
Total depreciation and amortization recorded in cost of sales	2,178		1,810				6,327	5,386
Total segment other operating income (expense)	713		8				716	9
Total segment operating income (loss)	2,579		1,083				6,252	4,039
Total segment interest expense	692		553				1,811	1,671
Total segment net income (loss)	3,012		(56)				4,977	609
Total assets	188,966	197,418					188,966				197,418
Capital expenditures							7,986	13,473
Wood Pellets Industrial [Member] | Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues	1,772		2,011				5,980	2,678
Total gross profit (loss)	(3,265)		366				(6,727)	480
Total segment selling, general and administrative expenses	4,589		2,776				15,713	8,184
Total segment depreciation and amortization recorded in operating expenses	45		43				127	97
Total depreciation and amortization recorded in cost of sales	575						1,578
Total segment other operating income (expense)								(342)
Total segment operating income (loss)	(7,899)		(2,453)				(22,567)	(7,459)
Total segment interest expense	471		1				987	2
Total segment net income (loss)	(8,382)		(1,997)				(23,760)	(6,804)
Total assets	147,114	149,021					147,114				149,021
Capital expenditures							26,691	63,973
Wood Pellets NEWP [Member] | Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues	17,611		13,857				41,387	19,635
Total gross profit (loss)	4,057		2,486				8,875	3,573
Total segment selling, general and administrative expenses	587		624				2,009	1,015
Total segment depreciation and amortization recorded in operating expenses	295		(133)				885	(231)
Total depreciation and amortization recorded in cost of sales	963		830				2,370	1,108
Total segment other operating income (expense)	(3)						(3)
Total segment operating income (loss)	3,178		1,995				5,984	2,789
Total segment interest expense	143		112				433	194
Total segment net income (loss)	3,106		2,014				5,786	2,756
Total assets	67,109	56,134					67,109				56,134
Capital expenditures							1,204	93
Corporate and Other[Member]
Segment Reporting Information [Line Items]
Total assets	29,411	$ 9,278					29,411				$ 9,278
Capital expenditures							953	1,149
RNP [Member] | Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Total segment selling, general and administrative expenses	(1,701)		$ (1,574)				(5,300)	$ (5,515)
Total segment other income (expense)	$ (30)						$ (88)
[1]	Previously reported amount for Fulghum Fibres’ revenues were $25,273 for three months ended September 30, 2014 and $73,660 for nine months ended September 30, 2014. Previously reported amount for revenues by geographic area - other were $9,460 for three months ended September 30, 2014 and $29,034 for nine months ended September 30, 2014. Reduction to each of $3,132 and $6,334 for three and nine months ended September 30, 2014, respectively, is described in Note 2 — Revision of Previously Reported Revenues and Cost of Sales.

Segment Information - Summary o

Segment Information - Summary of Revenues by Geographic Area (Detail) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended				12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014		Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2015	Sep. 30, 2014		Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Total revenues	$ 80,348	$ 73,945	$ 76,151		$ 45,799	$ 63,574	$ 226,924	$ 195,236		$ 146,160	$ 269,181	$ 191,959
United States [Member]
Segment Reporting Information [Line Items]
Total revenues	70,752		67,812				193,031	169,858
Canada [Member]
Segment Reporting Information [Line Items]
Total revenues	1,772		2,011				5,980	2,678
Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 7,824		$ 6,328	[1]			$ 27,913	$ 22,700	[1]
[1]	Previously reported amount for Fulghum Fibres’ revenues were $25,273 for three months ended September 30, 2014 and $73,660 for nine months ended September 30, 2014. Previously reported amount for revenues by geographic area - other were $9,460 for three months ended September 30, 2014 and $29,034 for nine months ended September 30, 2014. Reduction to each of $3,132 and $6,334 for three and nine months ended September 30, 2014, respectively, is described in Note 2 — Revision of Previously Reported Revenues and Cost of Sales.

Segment Information - Summary85

Segment Information - Summary of Assets by Geographic Area (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Total assets	$ 726,870	$ 828,150
United States [Member]
Segment Reporting Information [Line Items]
Total assets	540,461	637,271
Canada [Member]
Segment Reporting Information [Line Items]
Total assets	147,073	149,021
Other [Member]
Segment Reporting Information [Line Items]
Total assets	$ 39,336	$ 41,858

Segment Information - Segment86

Segment Information - Segment Information (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended							9 Months Ended				12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014	Sep. 30, 2014		Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2015	Sep. 30, 2014		Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Total revenues	$ 80,348		$ 73,945	$ 76,151		$ 45,799	$ 63,574	$ 226,924	$ 195,236		$ 146,160	$ 269,181	$ 191,959
Increase (decrease) in revenue and cost of goods sold				(3,100)					(6,300)			7,100	4,700
Asset impairment	33,215							134,987
Goodwill Impairment									27,202
Fulghum [Member]
Segment Reporting Information [Line Items]
Increase (decrease) in revenue and cost of goods sold				(3,132)					(6,334)
Pasadena [Member]
Segment Reporting Information [Line Items]
Asset impairment	32,500	$ 101,800						134,300
As Reported [Member]
Segment Reporting Information [Line Items]
Total revenues			$ 74,712	79,283		$ 48,205	$ 65,085		201,570		$ 148,444	$ 276,282	$ 196,649
As Reported [Member] | Fulghum [Member]
Segment Reporting Information [Line Items]
Total revenues				25,273					73,660
Other [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 7,824			6,328	[1]			$ 27,913	22,700	[1]
Other [Member] | As Reported [Member] | Fulghum [Member]
Segment Reporting Information [Line Items]
Total revenues				$ 9,460					$ 29,034
[1]	Previously reported amount for Fulghum Fibres’ revenues were $25,273 for three months ended September 30, 2014 and $73,660 for nine months ended September 30, 2014. Previously reported amount for revenues by geographic area - other were $9,460 for three months ended September 30, 2014 and $29,034 for nine months ended September 30, 2014. Reduction to each of $3,132 and $6,334 for three and nine months ended September 30, 2014, respectively, is described in Note 2 — Revision of Previously Reported Revenues and Cost of Sales.

Net Loss Per Common Share All87

Net Loss Per Common Share Allocated to Rentech - Schedule of Earnings Per Share, Basic and Diluted (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Numerator:
Loss from continuing operations	$ (44,590)	$ (19,127)	$ (168,639)	$ (77,190)
Less: Preferred stock dividends	(1,320)	(1,321)	(3,960)	(2,521)
Less: Loss from continuing operations attributable to noncontrolling interests	14,167	4,801	55,551	20,050
Loss from continuing operations allocated to common shareholders	(31,743)	(15,647)	(117,048)	(59,661)
Numerator:
Income from discontinued operations	11,754	7,440	57,138	36,876
Less: Income from discontinued operations attributable to noncontrolling interests	4,355	3,490	22,797	16,545
Less: Income from discontinued operations allocated to participating securities	303	146	1,450	746
Income from discontinued operations allocated to common shareholders	7,096	3,804	32,891	19,585
Numerator:
Net loss attributable to Rentech common shareholders	(24,344)	(11,697)	(82,707)	(39,330)
Net loss allocated to common shareholders	$ (24,344)	$ (11,697)	$ (82,707)	$ (39,330)
Denominator:
Weighted average common shares outstanding	23,005	22,807	22,969	22,865
Effect of dilutive securities:
Diluted shares outstanding	23,005	22,807	22,969	22,865
Continuing operations	$ (1.38)	$ (0.69)	$ (5.10)	$ (2.61)
Discontinued operations	0.31	0.17	1.43	0.86
Net loss	(1.06)	(0.51)	(3.60)	(1.72)
Continuing operations	(1.38)	(0.69)	(5.10)	(2.61)
Discontinued operations	0.31	0.17	1.43	0.86
Net loss	$ (1.06)	$ (0.51)	$ (3.60)	$ (1.72)

Net Loss Per Common Share All88

Net Loss Per Common Share Allocated to Rentech - Additional Information (Detail) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share [Abstract]
Anti-dilutive common stock	5.8	6.1	5.8	6.1

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Subsequent Event [Line Items]
Cash distribution per unit declared to the partnership's common unitholders	$ 0.25
Total distributions to partnership's common unitholders	$ 9.8
Date of distribution for distribution of cash to common unitholders		Nov. 27, 2015
Unitholders distribution record date		Nov. 20, 2015
RNHI [Member]
Subsequent Event [Line Items]
Received distributions to partnership's common unitholders	$ 5.8