Rentech (RTK) 10-K 7 Apr 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Feb. 28, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Trading Symbol	RTK
Entity Registrant Name	RENTECH, INC.
Entity Central Index Key	868,725
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		23,200,996
Entity Public Float			$ 55

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash	$ 28,319	$ 33,119
Accounts receivable, including unbilled revenue	12,490	9,495
Inventories	28,131	23,771
Prepaid expenses and other current assets	3,744	3,784
Other receivables	4,495	3,106
Assets of discontinued operations		63,854
Total current assets	77,179	137,129
Property, plant and equipment, net	117,565	240,700
Construction in progress	905	4,240
Other assets
Equity investment	53,335
Goodwill	28,576	40,255
Intangible assets	31,227	36,084
Deposits and other assets	3,930	4,457
Property held for sale		2,359
Assets of discontinued operations		185,067
Total other assets	117,068	268,222
Total assets	312,717	650,291
Current liabilities
Accounts payable	12,389	12,266
Accrued payroll and benefits	4,529	5,340
Accrued liabilities	16,836	18,675
Deferred revenue	1,730	1,401
Current portion of long term debt	11,237	18,744
Accrued interest	301	337
Other	1,628	2,554
Liabilities of discontinued operations	150	54,052
Total current liabilities	48,800	113,369
Long-term liabilities
Debt	103,733	157,268
Earn-out consideration	234	871
Asset retirement obligation	245	223
Deferred income taxes	7,826	7,301
Other	1,761	1,675
Liabilities of discontinued operations		354,164
Total long-term liabilities	113,799	521,502
Total liabilities	162,599	634,871
Commitments and contingencies (Note 14)
Mezzanine equity
Series E convertible preferred stock: $10 par value; 4.5% dividend rate; 100 shares authorized, 0 and 100 shares issued and outstanding at December 31, 2016 and 2015, respectively		95,840
Stockholders' equity
Common stock: $.01 par value; 45,000 shares authorized; 23,200 and 23,033 shares issued and outstanding at December 31, 2016 and 2015, respectively	232	230
Additional paid-in capital	533,575	543,724
Accumulated deficit	(362,696)	(531,971)
Accumulated other comprehensive loss	(23,533)	(27,204)
Total Rentech stockholders' equity (deficit)	147,578	(15,221)
Noncontrolling interests	2,540	(65,199)
Total equity (deficit)	150,118	(80,420)
Total liabilities and stockholders' equity (deficit)	312,717	650,291
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 (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Jun. 30, 2016	Apr. 02, 2016	Aug. 20, 2015
Preferred stock, par value	$ 10	$ 10		$ 10	$ 10
Mezzanine, preferred stock, dividend rate			4.50%
Preferred stock, shares authorized	1,000,000	1,000,000		1,000,000	1,000,000
Common stock, par value	$ 0.01	$ 0.01		$ 0.01	$ 0.01
Common stock, shares authorized	45,000,000	45,000,000		45,000,000	45,000,000		450,000,000
Common stock, shares issued	23,200,000	23,033,000		23,191,000	23,189,000
Common stock, shares outstanding	23,200,000	23,033,000		23,191,000	23,189,000		230,000,000
Series E Preferred Stock [Member]
Mezzanine, preferred stock, par value	$ 10	$ 10				$ 10
Mezzanine, preferred stock, shares authorized	100,000	100,000
Mezzanine, preferred stock, shares issued	0	100,000
Mezzanine, preferred stock, shares outstanding	0	100,000
Mezzanine, preferred stock, dividend rate	4.50%	4.50%	4.50%
Series A Convertible Preferred Shares [Member]
Preferred stock, shares authorized	90,000	90,000		90,000	90,000
Preferred stock, shares issued	90,000	90,000		90,000	90,000
Preferred stock, shares outstanding	0	0		0	0
Preferred stock, liquidation preference per share	$ 0	$ 0		$ 0	$ 0
Series C Participating Cumulative Preferred Stock [Member]
Preferred stock, par value	$ 10	$ 10		$ 10	$ 10
Preferred stock, shares authorized	500,000	500,000		500,000	500,000
Preferred stock, shares issued	0	0		0	0
Preferred stock, shares outstanding	0	0		0	0
Series D Junior Participating Preferred Stock [Member]
Preferred stock, par value	$ 10	$ 10		$ 10	$ 10
Preferred stock, shares authorized	45,000	45,000		45,000	45,000
Preferred stock, shares issued	0	0		0	0
Preferred stock, shares outstanding	0	0		0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues
Product sales		$ 87,880	$ 85,816	$ 60,631
Service revenues		62,864	70,569	70,317
Other revenues			72
Total revenues		150,744	156,457	130,948
Cost of sales
Product		105,261	84,587	54,308
Service		51,976	53,879	57,443
Total cost of sales		157,237	138,466	111,751
Gross profit (loss)		(6,493)	17,991	19,197
Operating expenses
Selling, general and administrative expense		32,489	48,892	52,582
Depreciation and amortization		3,184	5,175	2,887
Net asset impairment		116,245	11,256
Goodwill impairment		11,679
Other (income) expense, net		3,903	3,395	(298)
Total operating expenses		167,500	68,718	55,171
Operating loss		(173,993)	(50,727)	(35,974)
Other expense, net
Interest expense		(10,986)	(10,746)	(3,277)
Loss on debt repayment		(3,295)		(850)
Gain (loss) on fair value adjustment to earn-out consideration			230	(1,033)
Other income (expense), net		1,442	1,104	618
Total other expenses, net		(12,839)	(9,412)	(4,542)
Loss from continuing operations before income taxes and equity in loss of investee		(186,832)	(60,139)	(40,516)
Income tax (benefit) expense		(64,298)	318	(2,411)
Loss from continuing operations before equity in loss of investee		(122,534)	(60,457)	(38,105)
Equity in loss of investee		3,660	473	393
Loss from continuing operations		(126,194)	(60,930)	(38,498)
Income (loss) from discontinued operations, net of tax	[1]	299,047	(92,101)	5,994
Net income (loss)		172,853	(153,031)	(32,504)
Net (income) loss attributable to noncontrolling interests		(3,578)	38,422	494
Loss on redemption of preferred stock		(11,049)
Preferred stock dividends		(1,320)	(5,280)	(3,840)
Net income (loss) attributable to Rentech common shareholders		$ 156,906	$ (119,889)	$ (35,850)
Basic:
Continuing operations		$ (6.01)	$ (2.89)	$ (1.85)
Discontinued operations		12.47	(2.33)	0.27
Net income (loss)		6.61	(5.22)	(1.57)
Diluted:
Continuing operations		(6.01)	(2.89)	(1.85)
Discontinued operations		12.47	(2.33)	0.27
Net income (loss)		$ 6.61	$ (5.22)	$ (1.57)
Weighted-average shares used to compute net income (loss) per common share:
Basic		23,122	22,981	22,856
Diluted		23,122	22,981	22,856
[1]	For the year ended December 31, 2016, income from discontinued operations, net of tax includes $358.6 million, which is the Company’s proportionate share of the book gain on sale of RNP.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net income (loss)	$ 172,853	$ (153,031)	$ (32,504)
Other comprehensive income (loss), net of tax:
Pension and postretirement plan adjustments		284	(1,304)
Foreign currency translation	3,954	(20,182)	(6,405)
Other comprehensive income (loss)	3,954	(19,898)	(7,709)
Comprehensive income (loss)	176,807	(172,929)	(40,213)
Less: net (income) loss attributable to noncontrolling interests	(3,578)	38,422	494
Less: other comprehensive (income) loss attributable to noncontrolling interests		(4)	524
Comprehensive income (loss) attributable to Rentech	$ 173,229	$ (134,511)	$ (39,195)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total Rentech Stockholders' Equity (Deficit) [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		227,512,000
Common stock issued for stock options exercised	$ 93	$ 2	91			93
Common stock issued for stock options exercised, Shares	39,300	214,000
Dividends - preferred stock	$ (3,840)		(3,840)			(3,840)
Distributions to noncontrolling interests	(4,907)						(4,907)
Equity-based compensation expense	6,813		6,297			6,297	516
Restricted stock units	(1,015)	$ 16	(1,031)			(1,015)
Restricted stock units, Shares		1,582,000
Net income (loss)	(32,504)			(32,010)		(32,010)	(494)
Other comprehensive income (loss)	(7,709)				(7,185)	(7,185)	(524)
Other	(1,052)		320			320	(1,372)
Ending balance at Dec. 31, 2014	123,835	$ 2,293	543,091	(417,349)	(7,302)	120,733	3,102
Ending balance, Shares at Dec. 31, 2014		229,308,000
Reverse stock split	2,070	$ (2,070)	2,070
Reverse stock split, Shares		(207,040,000)
Common stock issued for services		$ 3	(3)
Common stock issued for services, Shares		259,000
Common stock issued for stock options exercised	$ 29	$ 2	27			29
Common stock issued for stock options exercised, Shares	82,900	254,000
Dividends - preferred stock	$ (5,280)		(5,280)			(5,280)
Distributions to noncontrolling interests	(30,332)						(30,332)
Equity-based compensation expense	4,448		4,015			4,015	433
Restricted stock units	(180)	$ 2	(182)			(180)
Restricted stock units, Shares		252,000
Net income (loss)	(153,031)			(114,609)		(114,609)	(38,422)
Other comprehensive income (loss)	(19,898)				(19,902)	(19,902)	4
Other	(11)		(14)	(13)		(27)	16
Ending balance at Dec. 31, 2015	(80,420)	$ 230	543,724	(531,971)	(27,204)	(15,221)	(65,199)
Ending balance, Shares at Dec. 31, 2015		23,033,000
Loss on redemption of preferred stock	(11,049)
Net income (loss)	290,705
Ending balance at Jun. 30, 2016	270,618
Beginning balance at Dec. 31, 2015	(80,420)	$ 230	543,724	(531,971)	(27,204)	(15,221)	(65,199)
Beginning balance, Shares at Dec. 31, 2015		23,033,000
Loss on redemption of preferred stock	(11,049)
Net income (loss)	282,017
Ending balance at Sep. 30, 2016	260,914
Beginning balance at Dec. 31, 2015	(80,420)	$ 230	543,724	(531,971)	(27,204)	(15,221)	(65,199)
Beginning balance, Shares at Dec. 31, 2015		23,033,000
Sale of investment in RNP	67,812						67,812
Common stock issued for services		$ 2	(2)
Common stock issued for services, Shares		125,000
Loss on redemption of preferred stock	(11,049)		(11,049)			(11,049)
Dividends - preferred stock	(1,320)		(1,320)			(1,320)
Distributions to noncontrolling interests	(3,633)						(3,633)
Equity-based compensation expense	2,098		2,098			2,098
Restricted stock units	(40)		(40)			(40)
Restricted stock units, Shares		42,000
Net income (loss)	172,853			169,275		169,275	3,578
Other comprehensive income (loss)	3,954				3,954	3,954
Other	(137)		164		(283)	(119)	(18)
Ending balance at Dec. 31, 2016	150,118	$ 232	533,575	(362,696)	(23,533)	147,578	2,540
Ending balance, Shares at Dec. 31, 2016		23,200,000
Beginning balance at Jun. 30, 2016	270,618
Net income (loss)	(8,688)
Ending balance at Sep. 30, 2016	260,914
Net income (loss)	(109,166)
Ending balance at Dec. 31, 2016	$ 150,118	$ 232	$ 533,575	$ (362,696)	$ (23,533)	$ 147,578	$ 2,540
Ending balance, Shares at Dec. 31, 2016		23,200,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)		Dec. 31, 2015USD ($)		Dec. 31, 2014USD ($)
Cash flows from operating activities
Net income (loss)	$ 172,853		$ (153,031)		$ (32,504)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
(Income) loss from discontinued operations	(299,047)	[1]	92,101	[1]	(5,994)	[1]
Non-cash equity in loss of investee	3,602
Depreciation and amortization	22,185		19,528		12,188
Net asset impairment	116,245		11,256
Goodwill impairment	11,679
Deferred income tax (benefit) expense	(44,605)		(900)		(316)
Deferred income tax (benefit) expense	525
Utilization of spare parts	2,154		1,099		1,043
Write-down of inventory	24,808		11,266
Non-cash effect of tax benefit	(64,298)
Loss on debt repayment	3,295				850
Non-cash interest expense	635		55		(671)
Loss on debt extinguishment					850
Equity-based compensation	1,948		3,373		6,195
Net loss on disposal of assets	3,679		1,755		53
Unrealized net (gain) loss on derivatives	(898)		511		(148)
Adjustment for the fair value of contingent consideration	(687)				1,033
Bad debt expense					644
Other	(21)		(43)		(12)
Changes in operating assets and liabilities, net of amounts acquired:
Accounts receivable	(2,958)		7,254		(7,714)
Other receivables	2,051		6,229		(5,901)
Inventories	(27,753)		(21,064)		(3,957)
Prepaid expenses and other current assets	656		2,488		(1,535)
Accounts payable	1,580		797		968
Deferred revenue	329		(506)		629
Accrued interest	(40)		(56)		(367)
Accrued liabilities, accrued payroll and other	(1,158)		4,661		349
Cash used in operating activities of continuing operations	(28,636)		(13,227)		(35,167)
Cash provided by operating activities of discontinued operations	18,214		81,986		60,101
Net cash provided by (used in) operating activities	(10,422)		68,759		24,934
Cash flows from investing activities
Capital expenditures	(19,883)		(43,475)		(102,848)
Payment for acquisitions, net of cash received			(7,214)		(32,448)
Proceeds from disposal of assets	2,491		680		102
Distributions received from equity investment	3,162
Receipt from Insurance			2,532		2,945
Cash used in investing activities of continuing operations	(14,230)		(47,477)		(132,249)
Cash provided by (used in) investing activities of discontinued operations	18,965		(36,443)		(57,761)
Net cash provided by (used in) investing activities	4,735		(83,920)		(190,010)
Cash flows from financing activities
Proceeds from credit facilities and term loan, net of original issue discount	26,644		96,502		80,606
Proceeds from preferred stock, net of discount and issuance costs					94,495
Payments and retirement of debt	(26,546)		(34,062)		(61,459)
Payment of debt issuance costs			(1,230)		(2,794)
Redemption of preferred stock	(10,000)
Dividends to preferred stockholders	(1,500)		(4,500)		(2,900)
Payment of earn-out consideration			(3,840)
Distributions to noncontrolling interests	(3,633)		(30,332)		(4,907)
Other			29		77
Net cash provided by (used in) financing activities	(15,035)		22,567		103,118
Effect of exchange rate on cash	99		(2,659)		(216)
Increase (decrease) in cash	(20,623)		4,747		(62,174)
Cash, beginning of period - continuing operations	33,119		16,167		72,309
Cash, beginning of period - discontinued operations	15,823		28,028		34,060
Cash, end of period	28,319		48,942		44,195
Cash from discontinued operations, end of period			15,823		28,028
Cash from continuing operations, end of period	28,319		33,119		16,167
Cash payments of interest
Net of capitalized interest of $0 (Dec 2016), $2,163 (Dec 2015) and $3,987 (Dec 2014)	10,618		10,308		3,741
Cash payments of income taxes from continuing operations	6,939		299		582
Non-cash investing and financing activities
Purchase of property, plant, equipment and construction in progress in accounts payable and accrued liabilities	1,124		5,038		18,425
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	61		5,855		16,923
Contingent consideration					3,840
Restricted stock units surrendered for withholding taxes payable	40		179		1,016
Increase in asset retirement obligation					1,265
Accrued dividends on preferred stock			375		$ 2,625
Reverse stock split			$ 2,070
CVR Partners L.P [Member]
Non-cash investing and financing activities
Receipt of CVR common units	202,145
Transfer of CVR common units to repurchase preferred stock	(97,083)
Transfer of CVR common units to repay debt	(45,036)
RNP [Member]
Non-cash investing and financing activities
Derecognition of net liabilities	(197,539)
Pasadena [Member]
Non-cash investing and financing activities
Derecognition of net assets	$ 8,894
[1]	For the year ended December 31, 2016, income from discontinued operations, net of tax includes $358.6 million, which is the Company’s proportionate share of the book gain on sale of RNP.

Consolidated Statements of Cas8

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Of Cash Flows [Abstract]
Capitalized interest	$ 0	$ 2,163	$ 3,987

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Description of Business	Note 1 — Description of Business Description of Business and Basis of Presentation Rentech, Inc. (“Rentech,” “the Company,” “we,” “us” or “our”) operates currently in three segments including Fulghum Fibres, Wood Pellets: Industrial and Wood Pellets: NEWP. The accompanying consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries and all subsidiaries in which the Company directly or indirectly owns a controlling financial interest. All intercompany accounts and transactions have been eliminated in consolidation. Operations: Fulghum Fibres: On May 1, 2013, the Company acquired all of the capital stock of Fulghum Fibres, Inc. (“Fulghum”). Upon the closing of this transaction (the “Fulghum Acquisition”), Fulghum became a wholly owned subsidiary of the Company. Fulghum provides wood yard operation services and wood chipping services, and produces and sells wood chips to the pulp, paper and packaging industry. Fulghum operates 31 wood chipping mills, of which 26 are located in the United States, four are located in Chile and one is located in Uruguay. The noncontrolling interests reflected on the Company’s consolidated balance sheet also represent the non-acquired ownership interests in the subsidiaries located in Chile and Uruguay. Fulghum currently owns 86% of the equity interests in the subsidiaries located in Chile and Uruguay. Wood Pellets: Industrial: The Company owns a wood pellet facility in Atikokan, Ontario, Canada (the “Atikokan Facility”) and a wood pellet facility in Wawa, Ontario, Canada (the “Wawa Facility) that can produce and sell wood pellets for industrial power generation. See “Note 11 — Property, Plant and Equipment” for a description of the two facilities and “Note 14 — Commitments and Contingencies” for major contracts and commitments for this business segment. Wood Pellets: NEWP: On May 1, 2014, the Company acquired all of the equity interests of New England Wood Pellet, LLC (“NEWP”), pursuant to a Unit Purchase Agreement (the “NEWP Purchase Agreement”). Upon the closing of the transaction (the “NEWP Acquisition”), NEWP became a wholly owned subsidiary of the Company. On January 23, 2015, NEWP acquired 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 is a producer of wood pellets for the United States residential and commercial heating markets. NEWP operates four wood pellet processing facilities. In addition to the Allegheny facility, the other facilities are located in Jaffrey, New Hampshire; Deposit, New York; and Schuyler, New York. For information on the Allegheny Acquisition and the NEWP Acquisition, refer to “Note 4 — Allegheny Acquisition” and “Note 5 — NEWP Acquisition”. Liquidity & Going Concern We have a history of operating losses and an accumulated deficit of $362.7 million as of December 31, 2016. We believe we have sufficient liquidity from cash on hand and expected working capital to fund operations and corporate activities through calendar year 2017, but we may have costs associated with idling the Wawa Facility and other events could arise that could increase our liquidity needs in 2017. We may also need additional liquidity to fund corporate activities through the first quarter of 2018. As a result of the above, there exists substantial doubt about our ability to continue as a going concern for one year from the date of the issuance of our financial statements for the fiscal year ended December 31, 2016. Management’s plans to address these concerns are discussed below. The Report of the Independent Registered Public Accounting Firm for these consolidated financial statements for the fiscal year ended December 31, 2016 includes an explanatory paragraph that expresses substantial doubt about our ability to continue as a going concern. We have implemented plans to address our liquidity needs through a combination of cost reductions and pursuing strategic alternatives. In February 2017, we announced that we have idled the Wawa Facility to conserve liquidity as we explore strategic alternatives for the facility. We also announced our plan to address potential liquidity needs by considering strategic alternatives for the Company as a whole that may include, but are not limited to, a sale of us, a merger or other business combination, a sale of all or a material portion of our assets or a recapitalization. We have retained Wells Fargo Securities, LLC to assist in the strategic alternatives review process. Over the past 18 months, we have been reorganizing our businesses to lower our cost structure. We expect our NEWP and Fulghum businesses to generate positive cash flow and be self-sufficient from a liquidity perspective in 2017, however there can be no assurance that either business will perform in line with our expectations. We expect the Atikokan Facility to generate cash flow in the range of break-even to slightly positive under the revised operating plan to produce 45,000 metric tons of wood pellets per year. We expect that NEWP will need to renew its $6 million revolving credit facility in May of 2017 to address seasonal working capital needs, but there can be no assurance the revolving credit facility will be renewed on acceptable terms. We announced in February of 2017 that a customer of Fulghum has indicated its intent to exercise its option to purchase two wood chipping mills that Fulghum is operating for the customer under a processing agreement. The Company expects the loss of these mills to negatively impact Fulghum’s operating income and cash flow in the second half of 2017 and going forward. In 2016, these mills contributed approximately $3 million of operating income. Fulghum incurred capital expenditures of approximately $0.5 million for these two mills in 2016. If the purchase option is indeed exercised, the Company expects to receive a one-time cash payment of approximately $5.5 million. Our subsidiaries can distribute cash to us, although restrictions in our debt agreements may restrict such distributions. Under the GSO Credit Agreement, as defined in Note 7 — Discontinued Operations, we are required to maintain at least $5 million of cash on hand, including cash available for distribution from our subsidiaries. Under the NEWP credit facility, NEWP must receive the lender’s prior approval before making any cash distributions to Rentech, and the lender may not provide such approval. NEWP is also required to comply with financial performance covenants in its debt agreements. These covenants include maintaining: (i) a minimum debt service coverage ratio of at least 1.4 to 1.0 on a trailing four quarter basis, (ii) a senior debt coverage ratio of less than 3.0 to 1.0 on a trailing four quarter basis and (iii) a fixed charge coverage ratio of at least 1.2 to 1.0 calculated at the end of each calendar year. As of December 31, 2016, NEWP was in compliance with its financial covenants. Fulghum is required to comply with the financial performance covenants in its debt agreements. These covenants include maintaining (i) a minimum cash flow coverage ratio of at least 1.1 to 1.0, measured on a consolidated basis for Fulghum and its domestic subsidiaries and collectively for selected projects and (ii) a minimum tangible net worth of no less than $11.28 million plus 50% of the net income of Fulghum from and after December 31, 2010. As of December 31, 2016, Fulghum was in compliance with its financial covenants. In the event that Fulghum does not comply with these covenants, the debt agreements do not permit it to make cash distributions to Rentech. Such a failure to comply would also constitute an event of default under the Fulghum debt agreements. In the event that NEWP or Fulghum is not permitted to make cash distributions to Rentech, these restrictions would limit Rentech’s ability to access and use cash from its operating subsidiaries to fund its corporate activities and operations. There is no assurance that the strategic review process will result in a transaction, that we will achieve the cost savings we expect or that we will not require an additional source of funds. If we require additional capital and are unable to obtain it, there would be a material adverse effect on our business, results of operations, and financial condition.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 — Summary of Significant Accounting Policies Use of Estimates The preparation of consolidated financial statements in conformity with generally accepted accounting principles in the United States of America (“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. Revenue Recognition Fulghum Fibres Contracts Tolling and Offtake Arrangements – Fulghum has wood chip processing and wood yard operation agreements, which contain embedded leases for accounting purposes. This generally occurs when the agreement designates a specific chip mill or pellet plant in which the buyer purchases substantially all of the output and does not otherwise meet a fixed price per unit of output exception. The Company determined that these are operating leases. A tolling and offtake agreement that does not contain a lease may be classified as a derivative subject to a normal purchase and sale exception, in which case the agreement is classified as an executory contract and accounted for on an accrual basis. Tolling and offtake agreements, and components of these agreements that do not meet the above classifications, are accounted for on an accrual basis. For sales which are not accounted for as operating leases as described above, the Company recognizes revenue at the time the service is provided or when customers take ownership upon shipment from the facilities of the chips or bark and assumes risk of loss, collection of the related receivable is probable, persuasive evidence of a sale arrangement exists and the sales price is fixed or determinable. Revenues associated with tolling arrangements are included in service revenues and sales of product under offtake agreements are included in product sales in our consolidated statements of operations. During 2016, approximately 71% of the log volume Fulghum processed in the United States was for four customers at 19 mills. Wood Pellets: Industrial The Company recognizes revenue at the time when customers take ownership upon shipment of the pellets and assumes risk of loss, collection of the related receivable is probable, persuasive evidence of a sale arrangement exists and the sales price is fixed or determinable. Two customers accounted for 100% of this segment’s total sales for the year ended December 31, 2016. Wood Pellets: NEWP The Company recognizes revenue at the time when customers take ownership upon shipment from the facilities of the pellets and assumes risk of loss, collection of the related receivable is probable, persuasive evidence of a sale arrangement exists and the sales price is fixed or determinable. Two customers accounted for 25% of NEWP’s total sales for the year ended December 31, 2016. Cost of Sales Cost of sales are comprised of manufacturing costs related to the Company’s wood pellet products and processing costs for services. Cost of sales expenses include direct materials (such as wood and packaging materials), direct labor, indirect labor, employee fringe benefits, depreciation on plant machinery, electricity and other costs, including freight charges incurred to transport products sold related to freight revenues. Accounting for Derivative Instruments Accounting guidance establishes accounting and reporting requirements for derivative instruments and hedging activities. This guidance requires recognition of all derivative instruments, not subject to the normal purchase and sale exception, 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 included in earnings in other income (expense) and reported under cash flows from operating activities. Cash Cash and cash equivalents consist of cash on hand with original maturities of three months or less. The Company has checking accounts with major financial institutions. At times balances with these institutions may be in excess of federally insured limits. Accounts and Other Receivables Trade receivables are recorded at net realizable value. The allowance for doubtful accounts reflects the Company’s best estimate of probable losses inherent in the accounts receivable balance. The Company determines the allowance based on known troubled accounts, historical experience, and other currently available evidence. The Company reviews its allowance for doubtful accounts quarterly. Past due balances over 90 days and over a specified amount are reviewed individually for collectibility. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Inventories Inventories consist of raw materials and finished goods. Fulghum Fibres’ raw materials inventory consists of purchased roundwood to be chipped at its South American mills. Finished goods include Fulghum Fibres’ processed wood chips. Raw materials at the wood pellet facilities primarily consist of wood fibre. Raw materials at NEWP primarily consist of wood chips and sawdust procured from third parties, and packaging materials. Inventories on the consolidated balance sheets included depreciation in the amount of $2.7 million at December 31, 2016 and $1.0 million at December 31, 2015. Inventories are stated at the lower of cost or estimated net realizable value. The cost of inventories is determined using the first-in first-out method. The estimated net realizable value is based on customer orders, market trends and historical pricing. On at least a quarterly basis, the Company performs an analysis of its inventory balances to determine if the carrying amount of inventories exceeds its net realizable value. If the carrying amount exceeds the estimated net realizable value, the carrying amount is reduced to the estimated net realizable value. See “Note 10 — Inventories” for amounts written down during the periods. Property, Plant and Equipment Property, plant and equipment is stated at cost less accumulated depreciation. Depreciation expense is calculated using the straight-line method over the estimated useful lives of the assets as follows: Type of Asset Estimated Useful Life Land improvements 5 - 20 years Building and building improvements 4 - 40 years Machinery and equipment 7 - 22 years Furniture, fixtures and office equipment 3 - 10 years Computer equipment and software 2 - 5 years Vehicles 2 - 15 years Leasehold improvements Useful life or remaining lease term whichever is shorter Expenditures for the acquisition, construction or development of new assets to maintain operating capacity, or to comply with environmental, health, safety or other regulations, are also capitalized. Costs of general maintenance and repairs are expensed. When property, plant and equipment is retired or otherwise disposed of, the asset and accumulated depreciation are removed from the accounts and the resulting gain or loss is reflected in operating expenses. Spare parts are maintained by the facilities to reduce the length of possible interruptions in plant operations from an infrastructure breakdown at the facilities. The spare parts may be held for use for years before the spare parts are used. As a result, they are capitalized as a fixed asset at cost. When spare parts are utilized, the book values of the assets are charged to earnings as a cost of production. Periodically, the spare parts are evaluated for obsolescence and impairment and if the value of the spare parts is impaired, it is charged against earnings. Long-lived assets, construction in progress and identifiable intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the expected future cash flow from the use of the asset and its eventual disposition is less than the carrying amount of the asset, an impairment loss is recognized and measured using the asset’s fair value. The Company capitalizes certain direct development costs associated with internal-use software, including external direct costs of material and services, and payroll costs for employees devoting time to software implementation projects. Costs incurred during the preliminary project stage, as well as maintenance and training costs, are expensed as incurred. Asset Retirement Obligations: The Company has recorded an asset retirement obligations (“ARO”) related to future costs associated with the removal of machinery and equipment at Fulghum mills on leased property. The fair value of a liability for an ARO is recorded in the period in which it is incurred and the cost of such liability increases the carrying amount of the related long-lived asset by the same amount. The liability is accreted each period through charges to operating expense and the capitalized cost is depreciated over the remaining useful life of the asset. The liability was $0.2 million at December 31, 2016 and 2015. A reconciliation of the change in the carrying value of the AROs is as follows (in thousands): Balance at December 31, 2015 $ 223 Accretion expense 22 Liabilities settled in current period — Balance at December 31, 2016 $ 245 Construction in Progress The Company tracks project development costs and capitalizes those costs after a project has completed the scoping phase and enters the feasibility phase. The Company also capitalizes certain costs associated with the Company’s information technology initiatives. Interest incurred on development and construction projects is capitalized until construction is complete. The Company does not depreciate construction in progress costs until the underlying assets are placed into service. Property Held for Sale During the calendar year ended December 31, 2015, the Company reclassified one of its Fulghum’s mills from property, plant and equipment to property held for sale on its consolidated balance sheet (See “Note 11 — Property, Plant and Equipment – Fulghum Fibres”). Acquisition Method of Accounting The Company accounts for business combinations using the acquisition method of accounting, which requires, among other things, that assets acquired, liabilities assumed and earn-out consideration be recognized at their fair values as of the acquisition date. The Company has recognized goodwill and intangibles related to its acquisitions as described in “Note 5 — NEWP Acquisition” and “Note 4 — Allegheny Acquisition”. The earn-out consideration will be measured at each reporting date with changes in its fair value recognized in the consolidated statements of operations. Goodwill Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in a business combination. The Company tests goodwill for impairment annually on July 1, or more often if an event or circumstance indicates that an impairment may have occurred. The analysis of the potential impairment of goodwill is a two-step process. Step one of the impairment test consists of comparing the fair value of the reporting unit with the aggregate carrying value, including goodwill. If the carrying value of a reporting unit exceeds the reporting unit’s fair value, step two must be performed to determine the amount, if any, of the goodwill impairment. There are significant assumptions involved in performing a goodwill impairment test, which include but are not limited to discount rates, terminal growth rates, future production levels, future sales prices of end products, raw material costs, and sales volumes. The various valuation methods used (income approach, replacement cost and market approach) are weighted in determining fair value. Changes to any of these assumptions could increase or decrease the fair value of the Fulghum and NEWP reporting units. See “Note 12 — Goodwill”. Intangible Assets NEWP’s intangible assets consist of trade names, customer relationships and non-compete agreements. Fulghum’s intangible assets consist of trade names and processing agreements to provide services to its customers. Acquired trade names related to Fulghum were assessed as indefinite lived assets because there is no foreseeable limit on the period of time over which they are expected to contribute cash flows. Acquired trade names with indefinite lives are not amortized but are subject to an annual test for impairment and in between annual tests when events or circumstances indicate that the carrying value may not be recoverable. Acquired trade names related to NEWP are amortized over 20 years. The Company assesses the realizable value of finite-lived intangible assets for potential impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. In assessing the recoverability of its assets, the Company makes assumptions regarding estimated future cash flows and other factors to determine the fair value of the respective assets. As applicable, the Company makes assumptions regarding the useful lives of the assets. If these estimates or their related assumptions change in the future, the Company may be required to record impairment charges for these assets. Intangible assets consist of the following at December 31, 2016 and 2015: As of December 31, 2016 As of December 31, 2015 Average Life (Years) Gross Amount Accumulated Amortization Net Carrying Amount Gross Amount Accumulated Amortization Net Carrying Amount (in thousands) Trade names 20 $ 10,896 $ (1,665 ) $ 9,231 $ 10,896 $ (1,089 ) $ 9,807 Wood chip processing agreements 1 - 17 29,765 (9,725 ) 20,040 29,765 (7,951 ) 21,814 Off-take contract 10 — — — 2,154 (197 ) 1,957 Customer relationships 13 2,700 (781 ) 1,919 2,700 (351 ) 2,349 Non-competition agreements 3 200 (163 ) 37 200 (43 ) 157 Intangibles $ 43,561 $ (12,334 ) $ 31,227 $ 45,715 $ (9,631 ) $ 36,084 For the years ended December 31, 2016, 2015 and 2014, amortization expense was $3.2 million, $5.4 million and $3.6 million, respectively, which is primarily reflected in selling, general and administrative expense. The amortization of the assets will result in the following amortization expense for the next five years (in thousands). For the Years Ending December 31, 2017 $ 2,112 2018 $ 1,977 2019 $ 1,833 2020 $ 1,756 2021 $ 1,384 We also have unfavorable processing agreements in the amount of $1.1 million related to Fulghum, which are included in other liabilities both current and long term. These agreements along with processing agreements recorded in intangible assets are amortized over the economic life. Income Taxes The Company accounts for income taxes under the liability method, which requires an entity to recognize deferred tax assets and liabilities for temporary differences. Temporary differences are differences between the tax basis of assets and liabilities and their reported amounts in the financial statements that will result in taxable or deductible amounts in future years. An income tax valuation allowance has been established to reduce the Company’s deferred tax asset to the amount that is expected to be realized in the future. The Company recognizes in its consolidated financial statements only those tax positions that are “more-likely-than-not” of being sustained, based on the technical merits of the position. The Company performs a comprehensive review of its material tax positions in accordance with the applicable guidance. Net Income (Loss) Per Common Share Allocated To Rentech The Company uses the two-class method to compute net income (loss) per share because the Company has issued securities, other than common stock, that contractually entitle the holder to participate in dividends and earnings of the Company. The two-class method requires earnings for the period to be allocated between common stock and participating securities (restricted stock units) based on their respective rights to receive distributed and undistributed earnings. Restricted stock units do not participate in losses. Basic net income (loss) per common share allocated to Rentech is calculated by dividing net income (loss) allocated to Rentech by the weighted average number of common shares outstanding for the period. Diluted net income (loss) per common share allocated to Rentech is calculated by dividing net income (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 its inclusion would not have been anti-dilutive. Foreign Currency Assets and liabilities of the Canadian entities have been translated to the reporting currency using the exchange rates in effect on the consolidated balance sheet dates. Equity accounts are translated at historical rates, except for the change in retained earnings during the year which is the result of the income statement translation process. A portion of the intercompany balances between the Parent and certain foreign subsidiaries are classified as a long-term investment because the Company does not intend to settle such accounts in the foreseeable future. Revenue and expense accounts are translated using the monthly average exchange rate during the period. The cumulative translation adjustments associated with the net assets of foreign subsidiaries are recorded in accumulated other comprehensive loss in the accompanying consolidated statements of stockholders’ equity (deficit). Comprehensive Income (Loss) Comprehensive income (loss) includes all changes in consolidated stockholders’ equity during the period from non-owner sources. To date, accumulated other comprehensive income (loss) is primarily comprised of adjustments to the defined benefit pension plans and the postretirement benefit plans of discontinued operations and foreign currency translation. Accumulated other comprehensive loss is $23.5 million and $27.2 million at December 31, 2016 and 2015, respectively. The balance at December 31, 2016 is comprised of foreign currency translation loss adjustments of $23.5 million. The balance at December 31, 2015 is comprised of foreign currency translation loss adjustments of $27.5 million and pension and post-retirement plan income adjustments of $0.3 million. Activity for the years ended December 31, 2016, 2015 and 2014 is reflected in the Consolidated Statement of Comprehensive Income (Loss). For the year ended December 31, 2016, $0.3 million was reclassified from accumulated other comprehensive income to income. There were no material amounts reclassified from accumulated other comprehensive income in the years ended December 31, 2015 and 2014. Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (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 currently expects to adopt the guidance as of January 1, 2018, under the modified retrospective method where the cumulative effect is recognized at the date of initial application. The Company’s evaluation of the guidance is ongoing and not complete. The FASB has issued and may issue in the future, interpretative guidance, which may cause our evaluation to change. 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 adoption of this guidance did not have any impact on the Company’s 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 adoption of this guidance did not have any impact on the Company’s consolidated financial position, results of operations and disclosures. 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 adoption of this guidance did not have any impact on the Company’s 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 adoption of this guidance did not have any impact on the Company’s consolidated financial position, results of operations and 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 adoption of this guidance did not have any impact on the Company’s consolidated financial position, results of operations and 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 adopted the provisions of this guidance in the first quarter of 2016 and applied the provisions prospectively. The adoption of this guidance did not have an impact on the Company’s 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 . This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. . In November 2015, the FASB issued guidance to simplify the presentation of deferred income taxes. The guidance requires that deferred income tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The current requirement that deferred tax liabilities and assets be offset and presented as a single amount is not affected by this guidance. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. In February 2016, the FASB issued an update to its guidance on lease accounting. This update revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability to make lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. The distinction between finance and operating leases has not significantly changed and the update does not significantly change the effect of finance and operating leases on the statement of operations. The new guidance is effective for the first interim and annual periods beginning after December 15, 2018, with early adoption permitted. At adoption, this update will be applied using a modified retrospective approach. The Company is currently assessing the impact of adoption of this standard on our consolidated financial statements. In March 2016, the FASB issued guidance on how to assess whether contingent call (put) options that accelerate the payment on debt instruments are clearly and closely related to their debt hosts. This guidance is effective for fiscal years, and interim periods within those years, beginning 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 disclosure. In August 2016, the FASB issued guidance on eight specific cash flow issues. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. 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 October 2016, the FASB issued guidance that requires the income tax consequences of an intra-entity transfer of an asset other than inventory to be recognized when the transfer occurs instead of when the asset is sold to an outside party. The guidance is required to be adopted retrospectively by recording a cumulative-effect adjustment to retained earnings as of the beginning of the adoption period. In January 2017, the FASB issued guidance that eliminates the requirement to determine implied goodwill in measuring an impairment loss. Upon adoption, a goodwill impairment will be measured as the excess of the reporting unit’s carrying value over fair value, limited to the amount of goodwill. This guidance is effective for goodwill impairment tests in fiscal years beginning after December 15, 2019. 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.

Investment in CVR

Investment in CVR	12 Months Ended
	Dec. 31, 2016
Equity Method Investments And Joint Ventures [Abstract]
Investment in CVR	Note 3 — Investment in CVR The Company owns approximately 7.2 million CVR Common Units, as defined in “Note 7 — Discontinued Operations”. The 7.2 million CVR Common Units were valued at $60.1 million, based on CVR’s closing price of $8.36 per Common Unit as of March 31, 2016. The 7.2 million CVR Common Units had a market value of $43.2 million, based on CVR’s closing price of $6.01 per Common Unit as of December 31, 2016. The investment in CVR is shown on the consolidated balance sheets under equity investment. The investment in CVR is accounted for under the equity method of accounting. The Company utilizes the equity method to account for investments when it possesses the ability to exercise significant influence, but not control, over the operating and financial policies of the investee. The ability to exercise significant influence is presumed when an investor possesses 3% to 5% or more ownership of a limited partnership. In addition, the Company’s president and chief executive officer is on the board of directors for CVR GP, LLC, the general partner of CVR. The Company’s ownership in CVR represents approximately 6% of the total CVR Common Units outstanding, which is based on total CVR Common Units outstanding at December 31, 2016 of 113,282,973. In applying the equity method, the Company recorded the investment at fair value and subsequently increases or decreases the carrying amount of the investment by its proportionate share of the net earnings or losses and other comprehensive income of the investee. The Company records dividends or other equity distributions as reductions in the carrying value of the investment. The investment is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment charge would only be recognized in earnings for a decline in value that is determined to be other than temporary. As of December 31, 2016, the carrying value and fair value of the Company’s investment in CVR Common Units were $53.3 million and $43.2 million, respectively. Given this differential, the Company is closely monitoring the performance of CVR to determine whether the investment is other-than-temporarily impaired. The Company considered a variety of factors in its impairment analysis, including the historical volatility in the price of CVR units, the seasonality of the fertilizer industry in which CVR operates and recent public statements made by CVR’s management regarding CVR’s results for the three and twelve months ended December 31, 2016 and their expectations for the upcoming Spring fertilizer season. The Company concluded that the decline in value of the CVR Common Units is not other than temporary and no other-than-temporary impairment is required as of December 31, 2016. Over the upcoming quarters, particularly the spring planting season, we will continue to monitor the fair value of the Company’s CVR Common Units as well as all publicly available information on CVR and the fertilizer industry to determine if an other-than-temporary impairment is necessary. For the year ended December 31, 2016, the Company recorded its proportionate share of loss from its investment in CVR of $2.9 million since it received the CVR Common Units on April 1, 2016, which is shown on the consolidated statement of operations under equity in loss of investee. In addition, as of the date of the Company’s investment in CVR, basis differences between the book value of equity on CVR’s balance sheet and the amount recorded on the Company’s books was ascribed to an asset and amortized over its useful life, which resulted in an additional expense of $0.7 million for the year ended December 31, 2016. During the year ended December 31, 2016, since it received the CVR Common Units on April 1, 2016, the Company received distributions from CVR of $3.2 million. The Company analyzes the dividends received on a quarter-by-quarter basis without consideration of the investee’s forecasted earnings. Since the distributions received by the Company exceeded its proportionate share of CVR’s earnings, the entire distributions of $3.2 million were considered a return of investment and classified as an investing cash inflow on the consolidated statements of cash flows. The following summarized financial information for CVR was derived from CVR’s Quarterly Report on Form 10-Q for the three months ended March 31, 2016, which was filed with the SEC on April 29, 2016, and its Annual Report on Form 10-K for the fiscal year ended December 31, 2016, which was filed with the SEC on February 21, 2017. As of December 31, 2016 (in thousands) Current assets $ 134,531 Noncurrent assets 1,177,686 Current liabilities 63,016 Noncurrent liabilities 624,294 For the Period April 1, 2016 - December 31, 2016 (in thousands) Net sales $ 283,192 Cost of sales 253,260 Loss from continuing operations before extraordinary items and cumulative effect of a change in accounting principle (44,980 ) Net loss (44,980 ) Net loss attributable to the entity (44,980 )

Allegheny Acquisition

Allegheny Acquisition	12 Months Ended
	Dec. 31, 2016
Allegheny Acquisition [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. NEWP financed the purchase with a five-year, $8.0 million term loan. 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. During the year ended December 31, 2015, the Company recorded revenue of $8.5 million and gross profit of $1.7 million related to Allegheny. See “Note 6 — Pro Forma Information” for unaudited pro forma information relating to the Allegheny Acquisition.

NEWP Acquisition

NEWP Acquisition	12 Months Ended
	Dec. 31, 2016
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 final purchase price consisted of $35.4 million of cash as well as earn-out consideration of up to $5.0 million, which was paid in cash during 2015. NEWP’s operations are included in the consolidated statements of operations as of May 1, 2014. During the year ended December 31, 2014, the Company recorded revenue of $32.1 million and net income of $4.3 million related to NEWP. Acquisition related costs for this acquisition were $1.1 million for the year ended December 31, 2014, and have been included in the consolidated statements of operations within selling, general and administrative expenses. See “Note 6 — Pro Forma Information” for unaudited pro forma information relating to the NEWP Acquisition.

Pro Forma Information

Pro Forma Information	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Pro Forma Information	Note 6 — Pro Forma Information The unaudited pro forma information has been prepared as if the NEWP Acquisition and the Allegheny 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 Year Ended December 31, 2015 As Reported Pro Forma Adjustments Pro Forma (in thousands) Revenues $ 156,457 $ 389 $ 156,846 Net income (loss) $ (153,031 ) $ 130 $ (152,901 ) Net income (loss) attributable to Rentech $ (119,889 ) $ 130 $ (119,759 ) Basic and diluted net loss from continuing operations per common share allocated to Rentech $ (2.89 ) $ — $ (2.89 ) For the Year Ended December 31, 2014 As Reported Pro Forma Adjustments Pro Forma (in thousands) Revenues $ 130,948 $ 20,811 $ 151,759 Net income (loss) $ (32,504 ) $ 1,525 $ (30,979 ) Net income (loss) attributable to Rentech $ (35,850 ) $ 1,525 $ (34,325 ) Basic and diluted net income (loss) from continuing operations per common share allocated to Rentech $ (1.85 ) $ 0.07 $ (1.78 )

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2016
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	Note 7 — Discontinued Operations The Company, through its majority owned subsidiary Rentech Nitrogen Partners, L.P. (“RNP”), owned and operated two fertilizer facilities. The East Dubuque facility was located in East Dubuque, Illinois and produced primarily ammonia and urea ammonium nitrate solution (“UAN”), using natural gas as the facility’s primary feedstock (the “East Dubuque Facility”). The Pasadena facility, which the Company acquired with the acquisition of Agrifos LLC (“Agrifos”), was located in Pasadena, Texas (the “Pasadena Facility”, together with the East Dubuque Facility, the “Fertilizer Facilities”). The Pasadena Facility produced ammonium sulfate, ammonium thiosulfate and sulfuric acid using ammonia and sulfur as the facility’s primary feedstocks. On March 14, 2016, RNP completed the sale of Rentech Nitrogen Pasadena Holdings, LLC (“Pasadena Holdings”), the owner of the Pasadena Facility, to Interoceanic Corporation (“IOC”) (the “Pasadena Sale”). The transaction included an initial cash payment of $5.0 million, and a post-closing cash working capital adjustment of $5.4 million. The total of these payments along with insurance refunds put the total distribution to RNP unitholders at approximately $10.7 million of which the Company received $6.0 million. The estimated loss on sale of $1.2 million was recorded in discontinued operations. The purchase agreement also included an earn-out which would be paid to former RNP unitholders as of the closing of the Merger (defined below) equal to 50% of the Pasadena Facility’s EBITDA, as defined in the purchase agreement, in excess of $8.0 million cumulatively earned over the next two years. The Company did not include the earn-out in the loss on sale calculation as it represented a gain contingency. On April 1, 2016, RNP completed the previously announced transactions contemplated by the Agreement and Plan of Merger, dated as of August 9, 2015 (the “Merger Agreement”). Under the Merger Agreement RNP and Rentech Nitrogen GP, LLC (the “General Partner”) merged with affiliates of CVR Partners, L.P. (“CVR”), and RNP ceased to be a publicly traded company and became a wholly-owned subsidiary of CVR (the “Merger”). Pursuant to the Merger Agreement, each outstanding unit of RNP was exchanged for 1.04 common units of CVR (“CVR Common Units”) and $2.57 of cash. The Company received merger consideration of $59.8 million of cash and 24.2 million CVR Common Units. The Company used 17.0 million CVR Common Units received in the Merger and $10.0 million of cash to: (i) repurchase and retire all $100 million of the Company’s Series E Convertible Preferred Stock, par value $10.00 per share held by certain funds managed by or affiliated with GSO Capital Partners LP (the “GSO Funds”) and (ii) repay approximately $41.7 million of debt under the Company’s credit agreement with the GSO Funds (such agreement as amended and amended and restated from time to time, the “GSO Credit Agreement”). See “Note 13 — Debt” and “Note 16 — Preferred Stock” for further information regarding the Company’s transactions with the GSO Funds. The Company’s share of book gain on sale of RNP was $358.6 million, which was recorded in discontinued operations. The gain was comprised primarily of $59.8 million of cash proceeds and CVR Common Units valued at $202.1 million, based on CVR’s closing price on March 31, 2016 of $8.36 per unit, compared to the Company’s share of RNP’s negative net book value of $97.5 million as of March 31, 2016. See “Note 3 — Investment in CVR” for further information regarding the Company’s investment in CVR. The completed Merger represented a strategic shift that had a major effect on Rentech’s operations and financial results. As a result of the Merger Agreement and the Pasadena Sale, the Company classified its consolidated balance sheets and consolidated statements of operations for all periods presented in this report to reflect RNP, excluding certain corporate expenses that the Company expected to continue on an on-going basis, which were previously allocated to RNP, as discontinued operations. Prior to the Merger Agreement, the Company reflected RNP in its reports as the East Dubuque business segment, the Pasadena business segment, and unallocated partnership items. The Company’s consolidated balance sheets and consolidated statements of operations for all periods presented in this report also reflected the Energy Technologies segment as discontinued operations. The Company was initially formed to develop and commercialize certain alternative energy technologies, and it acquired other energy technologies that the Company further developed. The Company conducted significant research and development and project development activities related to those technologies. On October 28, 2014, the Company sold its alternative energy technologies (the “Sale”) and certain pieces of equipment at the product demonstration unit (“PDU”). The Company received a cash payment of $14.4 million from the buyer, Sunshine Kaidi New Energy Group Co., Ltd. (“Kaidi”), which was in addition to $0.5 million in cash payments previously received. Kaidi also paid an additional $0.4 million to the Company to purchase various equipment located at the Company’s PDU, resulting in $15.3 million of total proceeds to the Company from these transactions, which did not include the possibility of a success payment of up to $16.2 million upon the achievement of agreed milestones related to the development of the sold technologies. During the year ended December 31, 2014, the Company recorded a gain on sale of $15.3 million. On March 18, 2016, the Company completed the sale of the property (the “PDU Property”) that housed its PDU for $3.0 million. The Company was required under a Membership Interest Purchase and Sale Agreement, dated as of February 28, 2014 (the “MIPSA”), to remit 50% of the net proceeds from the property sale to Kaidi. On September 9, 2016, Rentech, Kaidi and certain related parties entered into a Termination Agreement that terminated the MIPSA and all ancillary documents related thereto. The Termination Agreement only affected the post-closing obligations of the parties under the MIPSA and the related ancillary agreements and not the Sale, which was completed. The Termination Agreement provided: (i) that Kaidi would pay $3.5 million to Rentech (inclusive of a $1.1 million credit for Kaidi’s share of proceeds from the sale of the PDU Property) on or before November 8, 2016; (ii) that all remaining rights and obligations of the parties under the MIPSA and the related ancillary agreements, including any rights to future payments or indemnities, were terminated; and (iii) that the parties mutually released each other from any and all claims in connection with the MIPSA and other documents related to the Sale. For further information on the Termination Agreement, refer to the Current Report on Form 8-K filed by the Company on September 15, 2016. The Company recorded for the year ended December 31, 2016 $2.4 million in other income related to the Termination Agreement and $0.8 million related to the gain on sale of the PDU Property. On November 7, 2016, the Company received the payment due under the Termination Agreement. In the consolidated statements of cash flows, the cash flows of discontinued operations were separately classified or aggregated under operating and investing activities. The remaining notes to the consolidated financial statements were updated to reflect the impact of these discontinued operations. All discussions and amounts in the consolidated financial statements and related notes for all periods presented relate to continuing operations only, unless otherwise noted. The following table summarizes the components of assets and liabilities of discontinued operations. As of December 31, 2016 RNP Energy Technologies Total (in thousands) Other receivables $ — $ — $ — Prepaid expenses and other current assets — — — Total current assets $ — $ — $ — Total other assets $ — $ — $ — Total assets $ — $ — $ — Accounts payable $ — $ 150 $ 150 Total current liabilities $ — $ 150 $ 150 Total long-term liabilities $ — $ — $ — Total liabilities $ — $ 150 $ 150 As of December 31, 2015 RNP Energy Technologies Total (in thousands) Cash $ 15,823 $ — $ 15,823 Accounts receivable 11,451 — 11,451 Inventories 30,354 — 30,354 Prepaid expenses and other current assets 5,746 106 5,852 Other receivables 374 — 374 Total current assets $ 63,748 $ 106 $ 63,854 Property held for sale $ 159,596 $ 1,678 $ 161,274 Construction in progress 23,712 — 23,712 Other assets 71 10 81 Total other assets $ 183,379 $ 1,688 $ 185,067 Total assets $ 247,127 $ 1,794 $ 248,921 Accounts payable $ 12,022 $ 498 $ 12,520 Accrued payroll and benefits 5,746 4 5,750 Accrued liabilities 13,694 455 14,149 Deferred revenues 16,983 — 16,983 Accrued interest 4,650 — 4,650 Total current liabilities $ 53,095 $ 957 $ 54,052 Debt $ 347,574 $ — $ 347,574 Asset retirement obligation 4,498 — 4,498 Other 2,092 — 2,092 Total long-term liabilities $ 354,164 $ — $ 354,164 Total liabilities $ 407,259 $ 957 $ 408,216 The following table summarizes the results of discontinued operations. For the Year Ended December RNP Energy Technologies Total (in thousands) Revenues $ 54,347 — $ 54,347 Cost of sales 34,696 — 34,696 Gross profit 19,651 — 19,651 Operating income, excluding gain on sale 15,058 463 15,521 Gain on sale 357,345 785 358,130 Other income (expenses), net (5,259 ) 2,512 (2,747 ) Income before income taxes 367,144 3,760 370,904 Income tax expense 70,431 1,426 71,857 Net income 296,713 2,334 299,047 Net income attributable to noncontrolling interests 3,164 — 3,164 Net income attributable to Rentech common shareholders $ 293,549 $ 2,334 $ 295,883 Net income attributable to Rentech common shareholders $ 293,549 $ 2,334 $ 295,883 Net income attributable to noncontrolling interests 3,164 — 3,164 Income from discontinued operations, net of tax $ 296,713 $ 2,334 $ 299,047 For the Year Ended December 31, 2015 RNP Energy Technologies Total (in thousands) Revenues $ 340,731 $ 55 $ 340,786 Cost of sales 234,330 50 234,380 Gross profit 106,401 5 106,406 Operating income (loss) (72,103 ) 378 (71,725 ) Other income (expenses), net (20,360 ) 50 (20,310 ) Income (loss) before income taxes (92,463 ) 428 (92,035 ) Income tax expense 66 — 66 Net income (loss) (92,529 ) 428 (92,101 ) Net loss attributable to noncontrolling interests (38,653 ) — (38,653 ) Net income (loss) attributable to Rentech common shareholders $ (53,876 ) $ 428 $ (53,448 ) Net income (loss) attributable to Rentech common shareholders $ (53,876 ) $ 428 $ (53,448 ) Net loss attributable to noncontrolling interests (38,653 ) — (38,653 ) Income (loss) from discontinued operations, net of tax $ (92,529 ) $ 428 $ (92,101 ) For the Year Ended December 31, 2014 RNP Energy Technologies Total (in thousands) Revenues $ 334,612 $ 322 $ 334,934 Cost of sales 274,135 200 274,335 Gross profit 60,477 122 60,599 Operating income 16,905 6,053 22,958 Other income (expenses), net (14,258 ) 52 (14,206 ) Income before income taxes 2,647 6,105 8,752 Income tax expense 509 2,249 2,758 Net income 2,138 3,856 5,994 Net loss attributable to noncontrolling interests (427 ) — (427 ) Net income attributable to Rentech common shareholders $ 2,565 $ 3,856 $ 6,421 Net income attributable to Rentech common shareholders $ 2,565 $ 3,856 $ 6,421 Net loss attributable to noncontrolling interests (427 ) — (427 ) Income from discontinued operations, net of tax $ 2,138 $ 3,856 $ 5,994 East Dubuque and Pasadena Policy Product sales revenues from the Fertilizer Facilities were recognized when customers took ownership upon shipment from the Fertilizer Facilities, the East Dubuque Facility’s leased facility or the Pasadena Facility’s distributors’ facilities and (i) customer assumed risk of loss, (ii) there were no uncertainties regarding customer acceptance, (iii) collection of the related receivable was probable, (iv) persuasive evidence of a sale arrangement existed and (v) the sales price was fixed or determinable. Management assessed the business environment, the customer’s financial condition, historical collection experience, accounts receivable aging and customer disputes to determine whether collectability was reasonably assured. If collectability was not considered reasonably assured at the time of sale, the Company did not recognize revenue until collection occurred. Natural gas, though not typically purchased for the purpose of resale, was occasionally sold by the East Dubuque Facility when contracted quantities received were in excess of production and storage capacities, in which case the sales price was recorded in product sales and the related cost was recorded in cost of sales. Natural gas sales were $0.5 million for the year ended December 31, 2015 and $6.1 million for the year ended December 31, 2014 . East Dubuque Contracts Rentech Nitrogen, LLC (“RNLLC”) had a distribution agreement (the “Distribution Agreement”) with Agrium U.S.A., Inc. (“Agrium”). Pursuant to the Distribution Agreement, Agrium was obligated to use commercially reasonable efforts to promote the sale of, and solicit and secure orders from its customers for nitrogen fertilizer products manufactured at the East Dubuque Facility, and to purchase from RNLLC nitrogen fertilizer products manufactured at the facility for prices to be negotiated in good faith from time to time. Under the Distribution Agreement, Agrium was appointed as the exclusive distributor for the sale, purchase and resale of nitrogen products manufactured at the East Dubuque Facility. Sale terms were negotiated and approved by RNLLC. Agrium bore the credit risk on products sold through Agrium pursuant to the Distribution Agreement. If an agreement was not reached on the terms and conditions of any proposed Agrium sale transaction, RNLLC had the right to sell to third parties provided the sale was on the same timetable and volumes and at a price not lower than the one proposed by Agrium. For the years ended December 31, 2015 and 2014, the Distribution Agreement accounted for 65% or more of net revenues from product sales for the East Dubuque Facility. Receivables from Agrium accounted for 44% of the total accounts receivable balance of the East Dubuque Facility as of December 31, 2015. RNLLC terminated the Distribution Agreement as of December 31, 2015. RNLLC then sold directly to its customers. Under the Distribution Agreement, the East Dubuque Facility paid commissions to Agrium not to exceed $5 million during each contract year on applicable gross sales during the first 10 years of the agreement. The effective commission rate for the year ended December 31, 2015 was 3.9% and for the year ended December 31, 2014 it was 3.4%. The commission expense was recorded in cost of sales for all periods. Pasadena Contracts Rentech Nitrogen Pasadena, LLC (“RNPLLC”) sold substantially all of its products through marketing and distribution agreements. Pursuant to an exclusive marketing agreement RNPLLC had entered into with IOC, IOC had the exclusive right and obligation to market and sell all of the Pasadena Facility’s ammonium sulfate product. Under the marketing agreement, IOC was required to use commercially reasonable efforts to market the product to obtain the most advantageous price. RNPLLC compensated IOC for transportation and storage costs related to the ammonium sulfate product it marketed through the pricing structure under the marketing agreement. During the years ended December 31, 2015 and 2014, the marketing agreement with IOC accounted for 80% or more of the Pasadena Facility’s total revenues. In addition, RNPLLC had an arrangement with IOC that permited RNPLLC to store approximately 60,000 tons of ammonium sulfate at IOC-controlled terminals, which were located near end customers of the Pasadena Facility’s ammonium sulfate. This arrangement currently was not governed by a written contract. RNPLLC also had marketing and distribution agreements to sell other products that automatically renewed for successive one year periods. Deferred Revenue A significant portion of the revenue recognized during any period may have been related to prepaid contracts or products stored at distributor facilities, for which cash was collected during an earlier period, with the result that a significant portion of revenue recognized during a period may not have generated cash receipts during that period. As of December 31, 2015, deferred revenue, included in liabilities of discontinued operations, was $17.0 million. At the East Dubuque Facility, the Company recorded a liability for deferred revenue to the extent that payment had been received under prepaid contracts, which created obligations for delivery of product within a specified period of time in the future. The terms of these prepaid contracts required payment in advance of delivery. At the Pasadena Facility, our distributor pre-paid a portion of the sales price for shipments received into its storage facilities which was recorded as deferred revenue. The Company recognized revenue related to the prepaid contracts or products stored at distributor facilities and relieved the liability for deferred revenue when products were shipped (including shipments to end customers from distributor facilities). Cost of Sales Cost of sales were comprised of manufacturing costs related to the Company’s fertilizer products. Cost of sales expenses included direct materials (such as natural gas, ammonia, sulfur and sulfuric acid), direct labor, indirect labor, employee fringe benefits, depreciation on plant machinery, electricity and other costs, including shipping and handling charges incurred to transport products sold. The Company entered into short-term contracts to purchase physical supplies of natural gas in fixed quantities at both fixed and indexed prices. The Company anticipated that it would physically receive the contract quantities and use them in the production of fertilizer. The Company believed it was probable that the counterparties would fulfill their contractual obligations when executing these contracts. Natural gas purchases, including the cost of transportation to the East Dubuque Facility, were recorded at the point of delivery into the pipeline system. Inventories Inventories consisted of raw materials and finished goods. The primary raw material used by the East Dubuque Facility (discontinued operations) in the production of its nitrogen products was natural gas. The primary raw materials used by the Pasadena Facility in the production of its products were ammonia and sulfur. Raw materials also included certain chemicals used in the manufacturing process. Finished goods included the products stored at the Fertilizer Facilities that were ready for shipment along with any inventory that may have been stored at remote facilities. Inventories were stated at the lower of cost or estimated net realizable value. The cost of inventories was determined using the first-in first-out method. The estimated net realizable value was based on customer orders, market trends and historical pricing. On at least a quarterly basis, the Company performed an analysis of its inventory balances to determine if the carrying amount of inventories exceeded its net realizable value. If the carrying amount exceeded the estimated net realizable value, the carrying amount was reduced to the estimated net realizable value. During turnarounds at the East Dubuque and Pasadena Facilities, the Company allocated fixed production overhead costs to inventory based on the normal capacity of its production facilities and unallocated overhead costs were recognized as expense in the period incurred. Agrifos Acquisition On November 1, 2012, the Company acquired all of the membership interests of Agrifos, pursuant to a Membership Interest Purchase Agreement (the “Agrifos Purchase Agreement”). In October 2014, the Company reached an agreement to settle all existing and future indemnity claims it may have had under the Agrifos Purchase Agreement. During the year ended December 31, 2014, the Company recognized income from the Agrifos settlement of $5.6 million. Goodwill Management considered the inventory impairments, negative gross margins and negative EBITDA, in 2014, as well as revised cash flow projections, all taken together, as indicators that a potential impairment of the goodwill related to the Pasadena Facility may have occurred. Factors that affected cash flow included, but were not limited to: product prices; product sales volumes; feedstock prices, labor, maintenance, and other operating costs; required capital expenditures; and plant productivity. Cash flow projections decreased primarily because of a decline in forecasted product margins. The reduction of prices in the forecast was the result of an evaluation of many factors, including deterioration in reported margins. A global decline in nitrogen prices, along with higher exports of ammonium sulfate from China, put downward pressure on ammonium sulfate prices. The additional supplies from China originated from new plants that produced ammonium sulfate as a by-product of manufacturing caprolactam. Raw material prices for ammonia and sulfur, key inputs for ammonium sulfate, increased significantly during 2014. Global ammonia supplies were tight, supported by production issues in Egypt, Algeria, Trinidad and Qatar, as well as political unrest in Libya and Ukraine. The analysis of the potential impairment of goodwill was a two-step process. Step one of the impairment test consisted of comparing the fair value of the reporting unit with the aggregate carrying value, including goodwill. If the carrying value of a reporting unit exceeded the reporting unit’s fair value, step two must be performed to determine the amount, if any, of the goodwill impairment. Step one of the goodwill impairment test involved a high degree of judgment and consisted of a comparison of the fair value of a reporting unit with its book value. The fair value of the Pasadena reporting unit was based upon various assumptions and was based primarily on the discounted cash flows that the business could be expected to generate in the future (the “Income Approach”). The Income Approach valuation method required management to make projections of revenue and costs over a multi-year period. Additionally, the Company made an estimate of a weighted average cost of capital that a market participant would use as a discount rate. The Company also considered other valuation methods including the replacement cost and market approach. Based upon its analysis of the fair value of the Pasadena reporting unit, the Company believed it was probable that the Pasadena reporting unit had a carrying value in excess of its fair value in 2014. The inputs utilized in the analyses were classified as Level 3 inputs within the fair value hierarchy as defined in accounting guidance. Step two of the goodwill impairment test consisted of comparing the implied fair value of the reporting unit’s goodwill against the carrying value of the goodwill. The estimated difference between the fair value of the entire reporting unit as determined in step one and the net fair value of all identifiable assets and liabilities represented the implied fair value of goodwill. The valuation of assets and liabilities in step two was performed only for purposes of assessing goodwill for impairment and the Company did not adjust the net book value of the assets and liabilities on its consolidated balance sheets other than goodwill as a result of this process. Completion of step two of the goodwill impairment test indicated a $27.2 million residual value at December 31, 2013 and no remaining residual value of goodwill at December 31, 2014. This resulted in the Company recording an impairment charge of $27.2 million during the year ended December 31, 2014, which was primarily the result of a decrease in the implied fair value of the Pasadena reporting unit. A deterioration in projected cash flows and an increase in the rate used to discount such cash flows contributed to the decrease in 2014. In addition, the implied residual value of goodwill decreased because of an increase in the amount of invested capital at the Pasadena Facility, which primarily was the result of capital expenditures for the power generation project and expenditures to replace the sulfuric acid converter. The Company also considered the realizability of long-lived assets and intangible assets at December 31, 2014 and noted that no impairment of such assets was required. During the year ended December 31, 2014, the Company recorded a goodwill impairment charge of $27.2 million relating to the Agrifos Acquisition. At December 31, 2015, the Company had accumulated goodwill impairment charges of $57.2 million related to the Agrifos Acquisition. Forward Natural Gas Contracts RNP used commodity-based derivatives to minimize its exposure to the fluctuations in natural gas prices. RNP recognized the unrealized gains or losses related to the commodity-based derivative instruments in its consolidated financial statements. RNP did not have any master netting agreements or collateral relating to these derivatives. Our East Dubuque Facility entered into forward natural gas purchase contracts to reduce its exposure to the fluctuations in natural gas prices. The forward natural gas contracts were deemed to be Level 2 financial instruments because the measurement was based on observable market data. The fair value of such contracts had been determined based on market prices. The amount of unrealized gain (loss) recorded was $1.5 million for the year ended December 31, 2016, $2.4 million for the year ended December 31, 2015 and $(4.0) million for the year ended December 31, 2014. Inventory During the years ended December 31, 2015 and 2014, RNP wrote down the value of the Pasadena Facility’s ammonium sulfate inventory by $2.2 million and $6.0 million, respectively, to estimated net realizable value. Property, Plant and Equipment Pasadena Facility After RNP launched and pursued its process to evaluate strategic alternatives, management determined 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 the Pasadena Facility was sold, held-for-sale accounting criteria was not met as management did not have the authority to commit to, and did not commit to, a plan of sale as of December 31, 2015. Because there was a likelihood that the Pasadena Facility was to be sold or otherwise disposed of before the end of its previously estimated useful life, the Company performed impairment tests in 2015. During 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. Based on the results of the impairment tests, management concluded the Pasadena Facility’s carrying value was no longer recoverable and wrote the associated assets down by $160.6 million to their estimated fair values in 2015. The impairments reduced property, plant and equipment by $140.1 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 year ended December 31, 2015, RNP received a one-time easement payment of $1.4 million to allow an adjacent property owner to construct some pipelines under the Pasadena Facility. RNP Notes Offering On April 12, 2013, RNP and Rentech Nitrogen Finance Corporation, a wholly owned subsidiary of RNP (“Finance Corporation” and collectively with RNP, the “Issuers”), issued $320.0 million of 6.5% second lien senior secured notes due 2021 (the “RNP Notes”) to qualified institutional buyers and non-United States persons in a private offering exempt from the registration requirements of the Securities Act of 1933, as amended. The RNP Notes bore interest at a rate of 6.5% per year, payable semi-annually in arrears on April 15 and October 15 of each year. The RNP Notes would mature on April 15, 2021, unless repurchased or redeemed earlier in accordance with their terms. RNP Credit Agreement On April 12, 2013, RNP and Finance Corporation (collectively the “Borrowers”) entered into a new credit agreement (the “RNP Credit Agreement”) with various lenders. The RNP Credit Agreement consisted of a $35.0 million senior secured revolving credit facility (the “RNP Credit Facility”). The RNP Credit Agreement was terminated on July 22, 2014 and replaced with the GE Credit Agreement (as defined below). The termination of the RNP Credit Agreement resulted in a loss on debt extinguishment of $0.6 million for the year ended December 31, 2014. GE Credit Agreement On July 22, 2014, RNP replaced the RNP Credit Agreement by entering into a new credit agreement (the “GE Credit Agreement”) by and among RNP and Finance Corporation as borrowers (the “GE Borrowers”), certain subsidiaries of RNP, as guarantors, General Electric Capital Corporation, for itself as agent for the lenders party thereto, the other financial institutions party thereto, and GE Capital Markets, Inc., as sole lead arranger and bookrunner. The GE Credit Agreement consisted of a $50.0 million senior secured revolving credit facility (the “GE Credit Facility”) with a $10.0 million letter of credit sublimit. Borrowings under the GE Credit Agreement bore interest at a rate equal to an applicable margin plus, at the GE Borrowers’ option, either (a) in the case of base rate borrowings, a rate equal to the highest of (1) the prime rate, (2) the federal funds rate plus 0.5% or (3) LIBOR for an interest period of one month plus 1.00% or (b) in the case of LIBOR borrowings, the offered rate per annum for deposits of dollars for the applicable interest period on the day that is two business days prior to the first day of such interest period. The applicable margin for borrowings under the GE Credit Agreement was 2.25% with respect to base rate borrowings and 3.25% with respect to LIBOR borrowings. The GE Borrowers were required to pay a fee to the lenders under the GE Credit Agreement on the average undrawn available portion of the GE Credit Facility at a rate equal to 0.50% per annum. If letters of credit were issued, the GE Borrowers would also pay a fee to the lenders under the GE Credit Agreement at a rate equal to the product of the average daily undrawn face amount of all letters of credit issued, guaranteed or supported by risk participation agreements multiplied by a per annum rate equal to the applicable margin with respect to LIBOR borrowings. The GE Borrowers were also required to pay customary letter of credit fees on issued letters of credit. As of December 31, 2015, the Company had $34.5 million outstanding borrowings under the GE Credit Agreement. At December 31, 2015, a letter of credit had been issued, but not drawn upon, in the amount of $1.4 million. As of December 31, 2015, the Company was in compliance with its debt covenants. Total debt for discontinued operations consisted of the following: As of December 31, 2015 (in thousands) Notes $ 320,000 GE Credit Agreement 34,500 Total debt 354,500 Less: Debt issuance costs (6,926 ) Less: Current portion — Long-term debt $ 347,574 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 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 2015 and recorded the amount in income from discontinued operations. The costs to abandon a pipeline that the Company owned in Natchez, Mississippi, was $0.7 million. Almost all these costs were recorded in discontinued operations during the year ended December 31, 2014, but were incurred in 2015 to complete the abandonment process. Pension and Postretirement Benefit Plans Reporting and disclosures related to pension and other postretirement benefit plans require that companies include an additional asset or liability on the ba

Fair Value

Fair Value	12 Months Ended
	Dec. 31, 2016
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 at the measurement date in a principal or most advantageous market. Fair value is a market-based measurement that is determined based on inputs, which refer broadly to assumptions that market participants use in pricing assets or liabilities. These inputs can be readily observable, market corroborated or generally unobservable inputs. The Company makes certain assumptions it believes that market participants would use in pricing assets or liabilities, including assumptions about risk, and the risks inherent in the inputs to valuation techniques. Credit risk of the Company and its counterparties is incorporated in the valuation of assets and liabilities. The Company believes it uses valuation techniques that maximize the use of observable market-based inputs and minimize the use of unobservable inputs. Accounting guidance provides for a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value in three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). In some cases, the inputs used to measure fair value might fall in different levels of the fair value hierarchy. All assets and liabilities are required to be classified in their entirety based on the lowest level of input that is significant to the fair value measurement in its entirety. Assessing the significance of a particular input may require judgment in considering factors specific to the asset or liability, and may affect the valuation of the asset or liability and its placement within the fair value hierarchy. The Company classifies fair value balances based on the fair value hierarchy, defined as follows: • 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 December 31, 2016 and 2015. Level 1 Level 2 Level 3 (in thousands) Liabilities Earn-out consideration - 2016 $ — $ — $ 234 Earn-out consideration - 2015 — — 871 The following table presents the fair value and carrying value of the Company’s borrowings as of December 31, 2016. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Fulghum debt $ — $ 38,424 $ — $ 37,473 NEWP debt — 14,042 — 13,973 GSO Credit Agreement — 52,250 — 50,024 The following table presents the fair value and carrying value of the Company’s borrowings as of December 31, 2015. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Fulghum debt $ — $ 46,840 $ — $ 48,150 NEWP debt — 15,964 — 16,203 GSO Credit Agreement — 95,000 — 91,733 Earn-out Consideration At December 31, 2016, the earn-out consideration was $0.2 million relating to the Atikokan Facility, as defined in “Note 11 — Property, Plant and Equipment”. 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 $0.9 million, which will be repayable from any earn-out consideration. The collectability 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 is as follows: Atikokan NEWP Total (in thousands) Balance at December 31, 2014 $ 1,295 $ 5,000 $ 6,295 Less: Unrealized gain (230 ) — (230 ) Less: Unrealized gain on foreign currency translation (194 ) — (194 ) Less: Earn-out consideration payment — (5,000 ) (5,000 ) Balance at December 31, 2015 $ 871 $ — $ 871 Less: Unrealized gain (676 ) — (676 ) Less: Unrealized loss on foreign currency translation 39 — 39 Balance at December 31, 2016 $ 234 $ — $ 234 Debt Valuation The Fulghum debt and NEWP debt, as defined in “Note 13 — 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 GSO Credit Agreement is deemed to be a Level 2 financial instrument because the measurement is based on observable market data. The Company concluded that the carrying value, before the discount, of the GSO Credit Agreement approximated the fair value of such loans as of December 31, 2016 and 2015 based on its floating interest rate and the Company’s assessment that the fixed-rate margins are still at market. 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 years ended December 31, 2016 and 2015.

Derivative Instruments

Derivative Instruments	12 Months Ended
	Dec. 31, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative Instruments	Note 9 — Derivative Instruments Interest Rate and Currency 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. The interest rate swap on the real estate mortgage loan was terminated in July 2016. 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 December 31, 2016 and 2015 represents the unrealized loss of $0.3 million and $0.6 million, respectively. Any adjustments to the fair value of the interest rate swaps are recorded in other income (expense) on the consolidated statements of operations. Net gain (loss) on interest rate swaps: For the Years Ended December 31, 2016 2015 2014 (in thousands) Realized loss $ — $ (72 ) $ — Unrealized gain 227 294 172 Total net gain on interest rate swaps $ 227 $ 222 $ 172 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, four 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 statements of operations. In addition, Fulghum uses foreign currency economic hedges to minimize the variability in cash flows associated with changes in foreign currency exchange rates. The total notional amounts of derivatives related to our foreign currency economic hedges were $11.1 million and $9.5 million as of December 31, 2016 and December 31, 2015, 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 December 31, 2016 and 2015 represents the unrealized loss. For the Years Ended December 31, 2015 2016 2015 (in thousands) Realized loss $ — $ — Unrealized gain (loss) 671 (1,254 ) Total net gain (loss) on currency swaps $ 671 $ (1,254 ) The currency swaps are recorded in other current liabilities on the consolidated balance sheets. As of December 31, 2016 December 31, 2015 (in thousands) Currency swaps recorded in current liabilities: Gross amounts recognized $ (865 ) $ (1,536 ) Gross amounts offset in consolidated balance sheets — — Net amounts presented in the consolidated balance sheets $ (865 ) $ (1,536 ) The interest rate swaps are recorded in current liabilities on the consolidated balance sheets. As of December 31, 2016 December 31, 2015 (in thousands) Interest rate swaps recorded in current liabilities: Gross amounts recognized $ (328 ) $ (555 ) Gross amounts offset in consolidated balance sheets — — Net amounts presented in the consolidated balance sheets $ (328 ) $ (555 ) The following table presents the financial instruments that were accounted for at fair value by level as of December 31, 2016: Level 1 Level 2 Level 3 (in thousands) Liabilities Interest rate swaps $ — $ 328 $ — Currency swaps — 865 — The following table presents the financial instruments that were accounted for at fair value by level as of December 31, 2015: Level 1 Level 2 Level 3 (in thousands) Liabilities Interest rate swaps — 555 — Currency swaps — 1,536 —

Inventories

Inventories	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventories	Note 10 — Inventories Inventories consisted of the following: As of December 31, 2016 December 31, 2015 (in thousands) Finished goods $ 22,047 $ 12,970 Raw materials 6,084 10,801 Total inventory $ 28,131 $ 23,771 During the year ended December 31, 2016, the Company wrote down the value of its wood pellet inventory by $24.8 million to estimated net realizable value within its Wood Pellets: Industrial segment. During the year ended December 31, 2015, the Company wrote down the value of its wood pellet inventory by $11.3 million to estimated net realizable value within its Wood Pellets: Industrial segment. The write-downs were reflected in cost of goods sold for the applicable periods.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2016
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 December 31, 2016 December 31, 2015 (in thousands) Land and land improvements $ 4,508 $ 6,850 Buildings and building improvements 13,059 16,078 Machinery and equipment 120,578 233,560 Furniture, fixtures and office equipment 445 1,293 Computer equipment and computer software 3,105 5,732 Vehicles 8,529 7,120 Leasehold improvements 2,575 2,712 152,799 273,345 Less: Accumulated depreciation (35,234 ) (32,645 ) Total property, plant and equipment, net $ 117,565 $ 240,700 Construction in progress consisted of the following: As of December 31, 2016 December 31, 2015 (in thousands) Fulghum Fibres $ 746 $ 607 Atikokan Facility — 215 Wawa Facility — 2,170 Other 159 1,248 Total construction in progress $ 905 $ 4,240 Fulghum Fibres During the year ended December 31, 2015, Fulghum recorded impairments totaling $11.3 million, approximately 6.0% of total assets at December 31, 2015. One of Fulghum’s customers was undergoing a conversion at its facility that would result in lower wood fibre consumption than expected. As a result, the Company performed an impairment test. Based on the results of the impairment test, management concluded the mill’s carrying value was no longer recoverable and wrote the associated assets down by $6.9 million to their estimated fair values in 2015. During 2015, customers of two of Fulghum’s mills exercised their contractual rights, under their respective processing agreements, to purchase those mills. One of the sales occurred in 2015, and the other sale was expected to occur in 2016. Fulghum will continue to operate one of the mills under a continuing operating services agreement. The customer would be taking over operations of the other mill. The purchase option price of Fulghum’s facilities was below their carrying value resulting in a write down of $4.4 million, which was recorded as of December 31, 2015. As of December 31, 2015, the Company classified the mill as property held for sale on its consolidated balance sheet. On April 8, 2016, Fulghum completed the sale of its mill, which was classified as property held for sale, and the customer took over operations of the mill. Since the carrying value was written down in 2015, an immaterial amount of loss was recognized upon the sale in 2016. Atikokan and Wawa In February 2017, the Company announced that it has reduced annualized production to fulfill the delivery requirements under the OPG Contract. The Atikokan Facility will no longer ship wood pellets to the Port of Quebec to help fulfill delivery requirements under the Drax Contract. The Company will continue to explore alternatives for selling additional wood pellets that could be produced from the Atikokan Facility to increase its utilization. In addition, the Company is holding back capital expenditures budgeted for conveyance modifications at the Atikokan Facility that would enable the facility to reach full capacity. These expenditures, along with any additional investments deemed necessary to help the facility reach full capacity, will continue to be considered and evaluated for economic justification by the Company. Given the significant reduction in production levels for the Atikokan Facility, management determined that indicators of impairment existed as of December 31, 2016 and performed a long-lived asset recoverability test. Based on the results of the impairment test, management concluded the Atikokan Facility’s carrying value was no longer recoverable and wrote down the associated assets to their estimated fair values in 2016, resulting in an impairment charge of $32.9 million. The impairments reduced property, plant and equipment by $30.1 million, construction in progress by $0.8 million and intangible assets by $1.8 million. Fair value was based on a salvage value cash flow scenario using Level 3 inputs, under the applicable accounting guidance. The Wawa Facility experienced equipment and operating challenges subsequent to the replacement of problematic conveyors in the fourth quarter of 2016. These issues have persisted. The Board’s decision to idle the Wawa Facility was based in part on the Company’s review of the work by a third-party engineering firm to identify necessary capital improvements. While the Company believes that the issues it has been experiencing at the facility can be resolved with additional capital investments, it has concluded that it is not economical to pursue those investments or to continue to operate the facility at this time. As a result of this decision, the Wawa Facility operations team completed a safe and orderly idling of the facility. While the facility is idled, a small workforce will remain in place to maintain the facility so that it can resume operations with minimal cost if there is interest from a third party to invest in or purchase the facility. The remainder of the workforce has been placed on a temporary layoff while options for the facility are explored. Given the significant cost overruns and our idling of the Wawa Facility, management determined that indicators of impairment existed as of December 31, 2016 and performed a long-lived asset recoverability test. Based on the results of the impairment test, management concluded the Wawa Facility’s carrying value was no longer recoverable and wrote down the associated assets to their estimated fair values in 2016, resulting in an impairment charge of $83.3 million. The impairments reduced property, plant and equipment by $88.7 million and construction in progress by $0.6 million. Fair value was based on a salvage value cash flow scenario using Level 3 inputs, under the applicable accounting guidance. Port of Quebec Pursuant to the Port Agreement, as defined in “Note 13 — Debt”, Quebec Stevedoring Company Limited (“Quebec Stevedoring”) built handling equipment and 75,000 metric tons of wood pellet storage exclusively for the Company’s use at the Port of Quebec, with the same amount becoming a financing obligation for the Company. Corporate During the year ended December 31, 2016, the Company wrote off computer software of $1.6 million and leasehold improvements, furniture and office equipment totaling $0.4 million. Construction in Progress The construction in progress balance includes no capitalized interest costs at December 31, 2016. The construction in progress balance at December 31, 2015 includes $0.7 million of capitalized interest cost.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2016
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 December 31, 2015 $ 29,932 $ 10,323 $ 40,255 Impairment (11,679 ) — (11,679 ) Balance at December 31, 2016 $ 18,253 $ 10,323 $ 28,576 The goodwill resulting from the NEWP Acquisition and the Allegheny Acquisition is amortizable for tax purposes, while the goodwill from the Fulghum acquisition is not amortizable for tax purposes. The Company completed its annual goodwill impairment test as of July 1 and determined that no adjustment to goodwill was necessary. Fair values of both reporting units exceeded their respective carrying values. In February 2017, Fulghum was notified by a customer of its intent to exercise its purchase option on two of Fulghum’s mills. Fulghum expects the loss of these mills to negatively impact operating income and cash flow in the second half of 2017 and going forward. While this was a subsequent event, the delays and extended negotiations during the three months ended December 31, 2016 and leading up to the customer’s final decision were considered a triggering event to perform a two-step goodwill impairment test for Fulghum U.S. as of December 31, 2016. The analysis of goodwill indicated an impairment to goodwill of $11.7 million, which was recorded for the year ended December 31, 2016. The estimate of fair value requires significant judgment. We based our fair value estimates on assumptions that we believe to be reasonable but that are unpredictable and inherently uncertain, including but not limited to estimates of future growth rates, future production levels, product pricing, raw material and operating costs, and other assumptions about the overall economic and market conditions for our business units. There can be no assurance that our estimates and assumptions made for purposes of our goodwill testing as of the time of testing will prove to be accurate predictions of the future. If our assumptions regarding business plans, market conditions or anticipated growth rates or other changes in prior assumptions or estimates are not correct or if our market capitalization declines, we may be required to record goodwill and/or intangible asset impairment charges in future periods, whether in connection with our next annual impairment testing or earlier, if an indicator of an impairment is present before our next annual evaluation.

Debt

Debt	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Debt	Note 13 — Debt The Company’s borrowings at December 31, 2016 and 2015 are summarized below. Debt premium, discount and issuance expenses incurred in connection with financing are deferred and amortized on a straight-line basis. QS Construction Facility In connection with the development of its Wawa Facility and execution of the Drax Contract (as defined in Note 14 — Commitments and Contingencies), in April 2013, the Company’s subsidiary that owns the Wawa Facility (the “Wawa Company”) and Quebec Stevedoring entered into a Master Services Agreement (the “Port Agreement”) pursuant to which Quebec Stevedoring is required to provide stevedoring, terminalling and warehousing services to the Company at the Port of Quebec. Pursuant to the Port Agreement, Quebec Stevedoring built handling equipment and 75,000 metric tons of wood pellet storage exclusively for the Wawa Company’s use at the port, a portion of the cost of which became a debt obligation for the Wawa Company (the “QS Construction Facility”). In accordance with GAAP, the Wawa 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 Wawa Company’s original debt obligation was limited to $16.1 million, subject to approved change orders. In April 2014, Quebec Stevedoring submitted change orders to the Wawa Company for $2.3 million over the original cost for the project, which in 2015 the Wawa Company agreed to pay. Including the change orders, the Wawa Company’s current debt obligation is $13.5 million at December 31, 2016 out of the $19.9 million of debt recorded under the QS Construction Facility. The Wawa Company is not obligated to pay Quebec Stevedoring the difference of $6.4 million under the terms of the Port Agreement. The Company completely impaired the Quebec Port project as part of the Wawa Facility impairment. As a result of the impairment, the Company’s financial statements were adjusted to only reflect the amount of obligation that it actually owes, which is $13.5 million. Under the contract, Rentech, Inc. has provided a parent guarantee for the capital lease portion of the agreement. Fulghum Debt As of December 31, 2016, Fulghum’s outstanding debt consists primarily of term loans with various financial institutions with each term loan collateralized by specific property and equipment. The term loans have maturity dates ranging from 2017 through 2028. Amount of debt outstanding with financial institutions located in the United States was $24.3 million and $13.2 million with financial institutions located in South America. The weighted average interest rate on the debt was 6.2%. Cash can be distributed to Rentech from Fulghum to the extent that such distributions are permitted in Fulghum’s debt agreements as described in greater detail below. BMO Credit Agreement On November 25, 2013, the Company entered into a credit agreement with Bank of Montreal (the “BMO Credit Agreement”). The BMO Credit Agreement originally consisted of a $3.0 million revolving credit facility, which could only be utilized as letters of credit. On April 8, 2014, the BMO Credit Agreement was amended to increase the amount available under the revolving credit facility from $3.0 million to $10.0 million. In 2015 the BMO Credit Agreement was further amended to secure the facility with collateral similar to what was granted to GSO Capital (as described below). Borrowings bear a letter of credit fee of 3.75% per annum on the daily average face amount of the letters of credits outstanding during the preceding calendar quarter. The Company also is required to pay a commitment fee on the average daily undrawn portion of the credit facility at a rate equal to 0.75% per annum. This commitment fee is payable quarterly in arrears on the last day of each calendar quarter and on the termination date. The BMO Credit Agreement will terminate on November 25, 2017. At December 31, 2016, letters of credit had been issued, but not drawn upon, totaling $2.4 million, and $4.1 million had been issued, but not drawn upon, at December 31, 2015. GSO Credit Agreement On April 9, 2014, Rentech Nitrogen Holdings, Inc. (“RNHI”), an indirect wholly-owned subsidiary of the Company, (the “Borrower”) entered into the GSO Credit Agreement among the Borrower, certain funds managed by or affiliated with GSO Capital Partners LP (“GSO Capital”, a related party), as lenders, Credit Suisse AG, Cayman Islands Branch (“Credit Suisse”), as administrative agent (the “Agent”) and each lender from time to time party thereto. The Company used the borrowings from the facility to fund the acquisition and development of its wood fibre business, which consists of its wood chipping and wood pellet businesses, and for general corporate purposes. The facility originally consisted of a $50.0 million term loan, with a five-year maturity. The obligations of the Borrower under the facility are unconditionally guaranteed by the Company and were secured by common units of RNP owned by the Borrower. The term loan facility was subject to a 2.00% original issue discount. On February 12, 2015, the Company entered into the Amended and Restated Term Loan Credit Agreement among RNHI, GSO Capital, and Credit Suisse, as administrative agent (the “A&R GSO Credit Agreement”). The A&R GSO Credit Agreement consisted of three tranches of term loans, all of which were to mature on April 9, 2019: (i) a $50 million term loan originally drawn on April 16, 2014 (“Tranche A Loans”), (ii) a $45 million term loan facility originally drawn in 2015 (“Tranche B Loans”) and (iii) an up to $18 million delayed draw term loan facility, which expired (“Tranche C Loans,” and together with the Tranche A Loans and the Tranche B Loans, the “Loans” ). Tranche A Loans under the A&R GSO Credit Agreement bore interest at a rate equal to the greater of (i) LIBOR plus 7.00% and (ii) 8.00% per annum. Tranche B Loans under the A&R GSO Credit Agreement bore interest at a rate equal to the greater of (i) LIBOR plus 9.00% and (ii) 10.00% per annum. The Borrower’s obligations under the A&R GSO Credit Agreement were 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 were 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, including 10,682,246 common units of RNP owned by the Borrower. The Loans were subject to a 2.00% original issue discount at the time of a draw. On March 11, 2016, the Company and RNHI, entered into a First Amendment to Loan Documents (the “First Amendment”), among RNHI, as borrower, the Company, as parent guarantor, the GSO Funds managed by or affiliated with GSO Capital, as lenders (the “Lenders”) and Credit Suisse, as the Agent. The First Amendment, among other items, terminated the commitment of the Lenders to the Tranche C Loans. The other items did not take affect due to the Merger. In connection with the consummation of the Merger, on April 1, 2016, the parties amended the A&R GSO Credit Agreement and RNHI entered into the Second Amended and Restated Term Loan Credit Agreement (the “Second A&R GSO Credit Agreement”) among RNHI, certain funds managed by or affiliated with GSO Capital Partners LP, as lenders, and Credit Suisse AG, Cayman Islands Branch, as administrative agent (the “Agent”). Under the terms of the Second A&R GSO Credit Agreement, RNHI and the Company repaid approximately $41.7 million of term debt under the A&R GSO Credit Agreement in exchange for approximately 5.4 million CVR Common Units received from the Merger valued at $45.0 million, based on the closing price of the CVR Common Units of $8.36 as of March 31, 2016. The difference between the fair value of the consideration transferred of $45.0 million and the repayment of principal of $41.7 million resulted in a loss on debt repayment of $3.3 million. Further, in connection with a waiver to the Second A&R GSO Credit Agreement, in May 2016, the Company made a $1.0 million principal prepayment to the lenders under the Second A&R GSO Credit Agreement, which permitted NEWP, a loan party, to increase the capacity of its revolving credit facility (as described below). The Second A&R GSO Credit Agreement currently consists of a $52,250,000 term loan facility, which matures on April 9, 2019 and bears interest at a rate equal to the greater of (i) LIBOR plus 7.00% and (ii) 8.00% per annum. RNHI’s obligations under the Second A&R GSO Credit Agreement are guaranteed by the Company and the Company’s direct and indirect subsidiaries other than certain excluded subsidiaries (such subsidiaries guaranteeing obligations under the Second A&R GSO Credit Agreement, the “Subsidiary Guarantors,” and together with the Company and RNHI, the “Loan Parties”). On April 1, 2016, the Company and the Subsidiary Guarantors entered into a Second Amended and Restated Guaranty Agreement (the “Guaranty Agreement”) in favor of the Agent. The Guaranty Agreement contains customary affirmative and negative covenants for the Company, the Subsidiary Guarantors and their respective subsidiaries, including, among others, certain reporting requirements to the Agent, payment of material obligations, compliance with laws, use of proceeds and limitations on the incurrence of indebtedness and liens, the sale of assets and the making of restricted payments by the Company and the Subsidiary Guarantors. Furthermore, the obligations under the Second 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 Second A&R GSO Credit Agreement contains customary affirmative and negative covenants and events of default relating to the Loan Parties. The covenants and events of default include, among other things, a provision with respect to a change of control and limitations on the incurrence of indebtedness and liens, the sale of assets, and the making of restricted payments by the Loan Parties. In addition, upon the occurrence of an initial public offering of the wood pellets or wood fibre operations of the Company, the Company must make an offer to prepay the entire outstanding principal amount of the facility. The obligations of RNHI under the Second A&R GSO Credit Agreement are also secured by 7,179,996 CVR Common Units owned by RNHI. NEWP Debt As of December 31, 2016, NEWP’s outstanding debt of $14.1 million had a weighted average interest rate of 4.2%, including the Allegheny debt described below. The debt consists primarily of the Allegheny debt, term loans, bonds and a revolving credit facility with various financial institutions, and such debt is collateralized by the assets of NEWP. The debt has maturity dates ranging from 2017 through 2021. 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%. In May 2016, NEWP amended its revolving credit facility to increase available borrowings from $2.5 million to $6.0 million. In connection with the amendment to the NEWP credit facility, NEWP now must receive the lender’s prior approval before making any cash distributions to Rentech. NEWP is also required to comply with financial performance covenants in its debt agreements. These covenants include maintaining: (i) a minimum debt service coverage ratio of at least 1.4 to 1.0 on a trailing four quarter basis, (ii) a senior debt coverage ratio of less than 3.0 to 1.0 on a trailing four quarter basis and (iii) a fixed charge coverage ratio of at least 1.2 to 1.0 calculated at the end of each calendar year. As of December 31, 2016, NEWP was in compliance with its financial covenants. RNHI Revolving Loan On September 23, 2013, RNHI obtained a $100.0 million revolving loan facility (“RNHI Revolving Loan”) by entering into a credit agreement (the “RNHI Credit Agreement”) among RNHI, Credit Suisse AG, Cayman Islands Branch, (“Credit Suisse”) as administrative agent and each other lender from time to time party thereto. On September 24, 2013, the Company borrowed $50.0 million under the facility. On April 9, 2014, the Company paid off the outstanding balance under the facility with proceeds from the GSO Credit Agreement and terminated the RNHI Credit Agreement. The payoff of the RNHI Revolving Loan resulted in a loss on debt extinguishment of $0.9 million for the year ended December 31, 2014. Total Debt As of December 31, 2016, the Company was in compliance with its debt covenants. Total debt, excluding discontinued operations, consisted of the following: As of December 31, 2016 2015 (in thousands) QS Construction Facility $ 13,500 $ 19,926 Fulghum debt 36,756 47,049 GSO Credit Agreement 52,250 95,000 NEWP debt 13,944 16,107 Total debt 116,450 178,082 Less: Debt issuance costs (1,357 ) (2,002 ) Less: Unamortized net discount (123 ) (68 ) Less: Current portion (11,082 ) (18,307 ) Less: Current portion unamortized net premium (186 ) (468 ) Plus: Current portion debt issuance costs 31 31 Long-term debt $ 103,733 $ 157,268 Future maturities of total debt are as follows (in thousands): For the Years Ending December 31, 2017 $ 11,082 2018 7,371 2019 59,152 2020 7,512 2021 4,350 Thereafter 26,983 $ 116,450 Under the Second A&R GSO Credit Agreement we are required to maintain at least $5 million of cash on hand, including cash available for distribution from our subsidiaries. Our subsidiaries can distribute cash to us, although restrictions in our debt agreements may restrict such distributions. Under the NEWP credit facility, NEWP must receive the lender’s prior approval before making any cash distributions to Rentech, and the lender may not provide such approval. Cash can be distributed to Rentech from Fulghum, provided that Fulghum is in compliance with its financial performance covenants under its debt agreements. These restrictions would limit Rentech’s ability to access and use cash from its operating subsidiaries to fund its corporate activities and operations. These covenants include maintaining (i) a minimum cash flow coverage ratio of at least 1.1 to 1.0, measured on a consolidated basis for Fulghum and its domestic subsidiaries and collectively for selected projects and (ii) a minimum tangible net worth of no less than $11.28 million plus 50% of the net income of Fulghum from and after December 31, 2010. As of December 31, 2016, Fulghum was in compliance with its financial covenants. In the event that Fulghum does not comply with these covenants, the debt agreements do not permit it to make cash distributions to Rentech. Such a failure to comply would also constitute an event of default under the Fulghum debt agreements. In the event that NEWP or Fulghum is not permitted to make cash distributions to Rentech, these restrictions would limit Rentech’s ability to access and use cash from its operating subsidiaries to fund its corporate activities and operations.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 14 — Commitments and Contingencies Operating Leases The Company has various operating leases of real and personal property which expire through September 2029. Total lease expense, including month-to-month rent, common area maintenance charges and other rent related fees, for the year ended December 31, 2016 was $3.5 million, and $2.9 million for each of the years ended December 31, 2015 and 2014. Future minimum lease payments as of December 31, 2016 are as follows (in thousands): For the Years Ending December 31, (1) 2017 $ 3,385 2018 3,177 2019 3,071 2020 2,513 2021 and thereafter 7,977 $ 20,123 (1) Minimum payments have not been reduced by minimum sublease rentals of $2.6 million due in the future under a non-cancelable sublease. Contractual Obligations Wood Pellets On May 1, 2013, the Wawa Company entered into the Drax Contract with Drax. Under the Drax Contract, the Wawa Company is required to sell to Drax the first 400,000 metric tons 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 Wawa Company 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, Inc. has guaranteed the Wawa Company’s obligation in an amount not to exceed CAD$20 million until May 1, 2018, and thereafter through the term of the Drax Contract for an amount not to exceed CAD$11 million. The Drax Contract has been amended in order to adjust required delivery schedules and annual delivery amounts to reflect expected delays in production at the Wawa Facility. The amendments resulted in certain contract adjustments, including cash payments to Drax, credits on deliveries in early 2016, and adding 36,000 metric tons of contracted deliveries in each of 2018 and 2019 at pricing levels contracted for 2015, which would be lower than the pricing levels for 2018-19 in the original contract. In particular, in August 2015, the Company entered into an amendment to the Drax Contract pursuant to which the Wawa Company canceled all 2015 wood pellet deliveries and agreed to a total penalty, which encompassed all amendments relating to 2015 shipments to date, of $2.6 million associated with costs for Drax to purchase replacement pellets and to cancel shipping commitments. In 2015, the Company accrued the $2.6 million penalty in operating expenses. The penalty was paid in the form of credits on the first several expected deliveries to Drax in early 2016. The Wawa Company delivered approximately 134,000 metric tons to Drax in 2016. The Wawa Facility did not incur penalties in 2016 for the shortfall in delivered pellets from originally contracted volumes because the spot market prices for wood pellets were less than the contracted price with Drax. Prior to our decision to idle the facility, the Wawa Company agreed to deliver approximately 336,000 metric tons to Drax in 2017. In January 2017 we shipped 48,000 metric tons of pellets to Drax and in March 2017, Drax and the Wawa Company agreed to cancel the next two shipments of 2017 without any penalties, leaving the Wawa Company with an obligation to deliver approximately 193,000 metric tons to Drax later in the year. Further amendments to the delivery schedule under the Drax Contract may occur based on the Wawa Company’s determination to idle the facility. At this time we cannot make a determination if any penalties will be associated with future changes to the contract. Rentech, Inc. has guaranteed the payment obligations of the Wawa Company under the terms of the Drax Contract up to a maximum amount of CAD$20 million, including potential penalty payments. Rentech’s subsidiary that owns the Atikokan Facility entered into the OPG Contract with OPG under which such subsidiary is required to deliver 45,000 metric tons of wood pellets annually through December 31, 2023. OPG has the option to increase required delivery of wood pellets from the Atikokan Facility to up to 90,000 metric tons annually. The Company has included wood pellets produced at the Atikokan Facility in excess of OPG’s requirements in deliveries to Drax. A Rentech subsidiary has contracted with Canadian National Railway Company (the “Canadian National Contract”) through December 31, 2023 for all rail transportation of wood pellets from the Atikokan Facility and the Wawa Facility to 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 CAD$1,000 per rail car. Due to issues discovered at the Wawa Facility, the Company did not fully meet its 2015 commitment under the Canadian National Contract. In addition, the Company incurred additional carload shortfall penalties for 2016 under the Canadian National Contract as a result of the continued delays in ramping up the Wawa Facility and the revised 2016 delivery scheduled to Drax. During 2015 and 2016, the Company incurred and either paid or accrued for penalties of $3.3 million and $1.0 million, respectively. 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 Atikokan and Wawa Facilities In June of 2015, RDR Industrial Contractors, Inc. (“RDR”) recorded liens against both the Atikokan Facility and Wawa Facility. RDR performed work at both of the facilities as a subcontractor to Agrirecycle, Inc. (“Agrirecycle”) and asserted that Agrirecycle had failed to pay RDR according to the terms of its subcontract. In September of 2015, EAD Control Systems, Inc. (“EAD Controls”) similarly filed liens against both pellet facilities alleging Agrirecycle’s failure to pay EAD Controls for work performed at both facilities as a subcontractor to Agrirecycle. In October of 2015, Agrirecycle filed liens against both facilities asserting that (i) it had not been paid for services performed as subcontractor for EAD Engineering, Inc. (“EAD Engineering”) and (ii) it had not been paid for work performed under direct contracts with certain wholly owned subsidiaries of the Company (the “RTK Parties”). In December of 2015 and January of 2016, the RTK Parties filed statements of defense denying the allegations set forth by RDR, EAD Controls and Agrirecycle and seeking over $40.2 million in the aggregate by way of counterclaims and cross-claims against EAD Engineering, EAD Controls, Agrirecycle and RDR for damages incurred due to defective engineering, design, equipment supply and construction at our pellet facilities, including the cost to remedy and replace defective work as well as penalties, schedule delays and lost profits. In late August of 2016, EAD Engineering filed crossclaims against the RTK Parties, within Agrirecycle’s lien actions for amounts allegedly owing by the RTK Parties to EAD Engineering. Specifically, EAD Engineering alleges that it is owed unpaid contract amounts and amounts for extra work completed at both pellet facilities for the RTK Parties. EAD Engineering did not register any liens against the facilities for the amounts it now claims are allegedly owing. The amounts claimed by RDR, EAD Controls, EAD Engineering and Agrirecycle in the separate causes of action in Ontario Superior Court naming the RTK Parties and the Company as defendants is approximately $6.5 million. This includes claims for amounts allegedly due under contracts with the RTK Parties and claims by subcontractors against our direct contractors. The Company will continue to vigorously defend itself against the allegations made by EAD Engineering, EAD Controls, Agrirecycle and RDR and vigorously pursue recovery from EAD Engineering, EAD Controls, Agrirecycle and RDR. Given that this litigation is in the pleadings stage and discovery has yet to begin, the Company is unable to estimate at this time the likelihood or the amount of any judgments which may be rendered either in favor of or against it or the RTK Parties. On February 20, 2017 Canadian National Railway Company (“CN”) filed claims against Rentech, Inc. and RTK WP in Superior Court in the Province of Quebec, District of Montreal for CAD$2,391,858 plus costs relating to penalties for volume shortfalls under the Canadian National Contract, freight services and demurrage charges in calendar year 2016. Further, CN has requested that for CAD$1,500,000 of the aforementioned amount, Rentech, Inc. be ordered to compensate CN pursuant to the terms of the Rentech, Inc. parent company guaranty. Both the Company and RTK WP are reviewing these claims. On February 22, 2017, Juan Las Heras, a purported shareholder of the Company, filed a federal securities class action complaint on behalf of other shareholders of Rentech similarly situated to Mr. Heras, against Rentech, Inc., Jeffrey R. Spain, and Keith Forman in the U.S. District Court for the Eastern District of New York (the “Heras Lawsuit”). On February 23, 2017, Cheng Jiangchen , a purported shareholder of the Company, filed a federal securities class action complaint on behalf of other shareholders of Rentech, Inc. similarly situated to Mr. Jiangchen, against Rentech, Inc. and Keith Forman in the U.S. District Court for the Central District of California (the “Jiangchen Lawsuit”). On March 7, 2017, Carlos Raul Cuadra, a purported shareholder of Rentech, filed a federal securities class action complaint on behalf of other shareholders of Rentech similarly situated to Mr. Cuadra, against Rentech, Inc., Jeffrey R. Spain, and Keith Forman in the U.S. District Court for the Eastern District of New York (the “Cuadra Lawsuit”, and together with the Heras Lawsuit and the Jiangchen Lawsuit, the “Lawsuits”). The Lawsuits allege, among other things, that in the Company’s disclosure related to third quarter earnings and financial results in November 2016, the Company made false and misleading statements because they failed to disclose certain material facts regarding Canadian operations which facts were later disclosed in a press release issued by Rentech on February 21, 2017 (the “Press Release”). The Lawsuits also allege that Company officers named in the respective Lawsuits knowingly and substantially participated or acquiesced in the issuance or dissemination of materially false and misleading statements. The Lawsuits seek compensation for losses resulting from fluctuations in stock price of the Company in the period from November 2016 through February 2017, as well as attorney fees, expert fees and costs. The Lawsuits are each at a preliminary stage. The Company believes the Lawsuits are without merit and intends to defend against these claims vigorously. On March 24, 2017, Jingwen Fu, derivatively on behalf of Rentech, Inc., filed a shareholder derivative complaint against Keith Forman, Jeffrey R. Spain, Paul Summers and the members of the Rentech, Inc. board of directors (the “Fu Defendants”) in the Superior Court of the District of Columbia (the “Fu Lawsuit”). The Fu Lawsuit alleges, among other things, that the Fu Defendants breached their fiduciary duties by failing to maintain proper disclosure controls and making false and/or misleading statements and/or omissions concerning the Company’s business in the period from November 9, 2016 through the present. The Fu Lawsuit also alleges unjust enrichment, abuse of control, gross mismanagement and waste of corporate assets by the Fu Defendants. The Fu Lawsuit seeks to change certain corporate governance policies of the Company, to nominate at least four members for election to the Company Board of Directors and restitution from each the Fu Defendants, as well as attorney fees, expert fees and costs. The Fu Lawsuit is at a preliminary stage. The Company believes the Fu Lawsuit is without merit and intends to defend against it vigorously. Regulation The Company’s business is subject to extensive and frequently changing federal, provincial, 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 products, wood fibre feedstock, 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, provincial, 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.

Reverse Stock Split

Reverse Stock Split	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Reverse Stock Split	Note 15 — Reverse Stock Split On August 20, 2015, the Company effected a one-for-ten 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	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Preferred Stock	Note 16 — Preferred Stock In 2014, the Company entered into the Subscription Agreement (the “Subscription Agreement”) with funds managed by or affiliated with GSO Capital (the “Series E Purchasers”), pursuant to which the Company sold 100,000 shares of its Series E Convertible Preferred Stock (the “2014 Preferred Stock” or “Series E Convertible Preferred Stock”) to the Series E Purchasers. The shares had an aggregate original issue price of $100.0 million and were purchased for an aggregate purchase price of $98.0 million (reflecting an issuance discount of 2%). Dividends on the 2014 Preferred Stock accrued and were cumulative, whether or not declared by the Board of Directors of the Company (the “Board”), at the rate of 4.5% per annum on the sum of the original issue price plus all unpaid accrued and accumulated dividends thereon. The 2014 Preferred Stock was convertible into up to 4,504,505 shares of Rentech’s common stock (“Common Stock”) at a conversion price of $22.20 per share, subject to adjustment. In certain circumstances, the 2014 Preferred Stock was redeemable by the Series E Purchasers for a price equal to the original issue price plus all accrued and unpaid dividends (including dividends accruing from the last dividend payment date). In 2014, 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”). Under the Put Option Agreements, each Series E Purchaser had the right to cause DSHC to purchase any of the 2014 Preferred Stock for the original issue price plus all accrued and unpaid dividends (including dividends accruing from the last dividend payment date) upon certain put trigger events, including the failure of the Company to redeem the 2014 Preferred Stock when required. All obligations of DSHC under the Put Option Agreements were secured by 5,524,862 common units of RNP owned by DSHC. 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 was accounted for as mezzanine equity in the consolidated balance sheets. However, dividends were recorded in the consolidated statements of stockholders’ equity and consisted of the 4.5% dividend plus the amortization of issuance costs and accretion of discount. Dividends were paid on the first business day of June and December of each year. Mezzanine equity consisted of the following: As of December 31, 2015 (in thousands) Original issue price of 2014 Preferred Stock $ 100,000 Less: Issuance costs (2,648 ) Less: Unamortized discount (1,512 ) Total mezzanine equity $ 95,840 In connection with the consummation of the Merger, on April 1, 2016, the Company and DSHC entered into the Preferred Equity Exchange and Discharge Agreement (the “Exchange Agreement”) with the GSO Funds and GSO Capital Partners LP, as the Holders’ Representative under the Exchange Agreement, pursuant to which the Company acquired and cancelled all 100,000 shares of the 2014 Preferred Stock, from the GSO Funds in exchange for approximately 11.6 million CVR Common Units valued at $97.1 million, based on the closing price of the CVR Common Units of $8.36 as of March 31, 2016, $10.0 million in cash and the payment of all unpaid accrued and accumulated dividends of $1.5 million on the 2014 Preferred Stock through April 1, 2016. The difference between the fair value of the consideration transferred of $107.1 million and the carrying value of the 2014 Preferred Stock redeemed of $96.0 million resulted in a reduction to additional paid-in capital of $11.1 million, which is reflected in loss on redemption of preferred stock on the consolidated statement of operations.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Stockholders' Equity	Note 17 — Stockholders’ Equity Preferred Stock / Tax Benefit Preservation Plan On August 5, 2011, the Board approved a Tax Benefit Preservation Plan between the Company and Computershare Trust Company, N.A., as rights agent (the “ Rights Agent Amendment Plan On January 4, 2017, the Board determined that the Company’s net operating loss carryforwards have been fully utilized or are no longer available under Section 382 of the Internal Revenue Code of 1986, as amended. As a result of such determination, the Plan expired in accordance with its terms, effective on such date. Long-Term Incentive Equity Awards 2014 Performance Awards The performance awards granted by the Company during the year ended December 31, 2014 vest over a four year period based on the Company’s level of total shareholder return over such period, subject to the recipient’s continued service with the Company. Time Vested Awards 2014 – 2016 All of the time-based awards, which were issued during the years ended December 31, 2016, 2015 and 2014, vest over a three year period subject to the recipient’s continued service with the Company, except for grants to directors that vest over one year (subject to continued services with the Company). During the years ended December 31, 2016, 2015 and 2014, the Company issued the following performance-based RSUs, or PSUs, and time-based restricted stock units, or RSUs: Number of Awards For the Years Ended December 31, Type of Award 2016 2015 2014 Performance awards — — 556,400 Time-vested awards 419,750 47,960 52,100 Total 419,750 47,960 608,500

Accounting for Equity Based Com

Accounting for Equity Based Compensation	12 Months Ended
	Dec. 31, 2016
Phantom Share Units (PSUs) [Member]
Accounting for Equity Based Compensation	Note 18 — Accounting for Equity Based Compensation The accounting guidance requires all share-based payments, including grants of stock options, to be recognized in the statement of operations, based on their fair values. Stock based compensation expense for all fiscal periods is based on estimated grant-date fair value. Stock options generally vest over three years. As a result, compensation expense recorded during the period includes amortization related to grants during the period as well as prior grants. Most grants have graded vesting provisions where an equal number of shares vest on each anniversary of the grant date. The Company allocates the total compensation cost on a straight-line attribution method over the requisite service period. Most grants of options vest upon the fulfillment of service conditions and have no performance or market-based vesting conditions. Certain grants of restricted stock units include share price driven vesting provisions. Stock based compensation expense that the Company records is included in selling, general and administrative expense. There was no tax benefit in periods reported herein from recording this non-cash expense as such benefits will be recorded upon utilization of the Company’s net operating losses. During the years ended December 31, 2016, 2015 and 2014, charges associated with all equity-based grants were recorded as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Compensation expense $ 1,529 $ 2,736 $ 4,658 Board compensation expense 419 637 872 Total expense $ 1,948 $ 3,373 $ 5,530 Increase to both basic and diluted loss per share from compensation expense $ 0.08 $ 0.15 $ 0.24 The Company uses the Black-Scholes option pricing model to determine the weighted average fair value of options and warrants. The assumptions utilized to determine the fair value of options and warrants are indicated in the following table: For the Years Ended December 31, 2016 2015 2014 Risk-free interest rate 1.65 % 1.76 % 1.28% - 1.65% Expected volatility 82.8 % 55.7 % 54.5% - 57.3% Expected life (in years) 10 5.58 3.58 - 4.41 Dividend yield 0 % 0 % 0 % Forfeiture rate 7 % 15 % 0 - 22% The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of the Company’s stock options. The Company used the daily stock price over the last 36 months to calculate and project expected stock price volatility Expected volatility was assumed to equal historical volatility. The estimated expected term of the grant is based on the Company’s historical exercise experience. The Company included a forfeiture component in the pricing model on certain grants to employees, based on historical forfeiture rate for the grantees’ level employees. The number of shares reserved, outstanding and available for issuance are as follows: Shares Reserved as of December Shares Underlying Outstanding Awards as of December 31, Shares Available for Issuance as of December 31, 2016 2016 2015 2016 2015 (in thousands) Name of Plan 2006 Incentive Award Plan: Stock options — 6 53 — — 2009 Incentive Award Plan: Stock options 3,922 854 918 439 899 Restricted stock units and PSUs — 642 444 — — Adjustment for Special Distribution 17 — — — — 3,939 1,502 1,415 439 899 Options not from a plan 110 110 110 — — Restricted stock units not from a plan 202 202 202 — — 4,251 1,814 1,727 439 899 Stock Options The Company has multiple equity incentive plans under which options have been granted to employees, including officers and directors of the Company, to purchase shares of the Company at a price not less than the fair market value of the Company’s common stock at the date the options were granted. Each of these plans allows the issuance of incentive stock options, within the meaning of the Code, and options that constitute non-statutory options. Options under the Company’s 2006 Incentive Award Plan and the 2009 Incentive Award Plan generally expire ten years from the date of grant. Options under the Company’s 2006 Incentive Award Plan and the 2009 Incentive Award Plan are generally exercisable on the grant date or a vesting schedule between one and three years from the grant date as determined by the committee of the Board that administers the plans. During the years ended December 31, 2016, 2015 and 2014, charges associated with stock option grants were recorded as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Compensation expense $ 580 $ 159 $ 39 Board compensation expense — — 17 Total compensation expense 580 159 56 Consulting expense — — — Total expense $ 580 $ 159 $ 56 Option transactions during the years ended December 31, 2016, 2015 and 2014 are summarized as follows: Number of shares Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding at December 31, 2013 349,000 $ 15.90 $ 2,144,448 Granted 112,200 12.50 Exercised (39,300 ) 11.70 Canceled / Expired (10,000 ) 8.90 Outstanding at December 31, 2014 411,900 $ 15.50 $ 784,931 Granted 788,500 3.03 Exercised (82,900 ) 8.71 Canceled / Expired (36,400 ) 31.98 Outstanding at December 31, 2015 1,081,100 $ 6.39 $ 386,365 Granted 72,000 2.99 Exercised — — Canceled / Expired (183,500 ) 14.30 Outstanding at December 31, 2016 969,600 $ 4.64 $ — Options exercisable at December 31, 2016 392,540 $ 5.70 $ — Options exercisable at December 31, 2015 209,994 $ 16.64 Options exercisable at December 31, 2014 301,700 $ 16.70 Weighted average fair value of options granted during the year ended December 31, 2016 $ 2.47 The aggregate intrinsic value was calculated based on the difference between the Company’s stock price on December 31, 2016 and the exercise price of the outstanding shares, multiplied by the number of shares underlying outstanding awards as of December 31, 2016. The total intrinsic values of options exercised during the years ended December 31, 2016, 2015 and 2014 were $0, $0.3 million and $0.4 million, respectively. As of December 31, 2016, there was $0.7 million of total unrecognized compensation cost related to nonvested share-based compensation arrangements from previously granted stock options. This cost is expected to be recognized over a weighted-average period of 2.0 years. The following information summarizes stock options outstanding and exercisable at December 31, 2016: Outstanding Exercisable Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life in Years Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $2.81-$3.24 783,000 9.01 3.03 260,990 $ 3.03 $8.90-$9.60 65,700 3.86 8.94 65,700 8.94 $12.40-$14.70 117,700 3.06 12.54 62,650 12.66 $ 20.70 3,200 0.30 20.70 3,200 20.70 969,600 392,540 Warrants During the years ended December 31, 2016, 2015 and 2014, there was no compensation expense associated with grants of warrants. Warrant transactions during the years ended December 31, 2016, 2015 and 2014 are summarized as follows: Number of shares Weighted Average Exercise Price Outstanding at December 31, 2013 125,000 $ 5.70 Granted — — Vested — — Exercised — — Canceled / Expired — — Outstanding at December 31, 2014 125,000 $ 5.70 Granted — — Vested — — Exercised — — Canceled / Expired — — Outstanding at December 31, 2015 125,000 $ 5.70 Granted — — Vested — — Exercised — — Canceled / Expired — — Outstanding at December 31, 2016 125,000 $ 5.70 Warrants exercisable at December 31, 2016, 2015 and 2014 125,000 $ 5.70 As of December 31, 2016, there was no unrecognized compensation cost related to share-based compensation arrangements from previously granted warrants. The following information summarizes warrants outstanding and exercisable at December 31, 2016: Outstanding Exercisable Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life in Years Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 5.70 125,000 N/A $ 5.70 125,000 $ 5.70 Restricted Stock Units and PSUs The Company issues Restricted Stock Units (“RSUs”) which are equity-based instruments that may be settled in shares of common stock of the Company. In the years ended December 31, 2016, 2015 and 2014, the Company issued time-based RSUs to certain employees and directors as long-term incentives. In the year ended December 31, 2014, the Company issued PSUs to certain employees as long-term incentives. Most RSUs vest with the passage of time and include a three-year vesting period such that one-third will vest on each annual anniversary date of the commencement date of the agreement. PSUs agreements contain vesting provisions based on performance against certain specific goals. The vesting of all RSUs is contingent on continued service of the grantee through the vesting date except that certain RSUs are subject to partial or complete accelerated vesting under certain circumstances, including termination without cause, end of employment for good reason and/or upon a change in control (in each case as defined in the applicable award agreement). In certain agreements, if the Company fails to offer to renew an employment agreement on similar terms or if a termination occurs which would entitle the grantee to severance during the period of three months prior and two years after a change in control, the vesting of the RSUs will accelerate. The compensation expense incurred by the Company for time-based RSUs is based on the closing market price of the Company’s common stock on the date of grant and is amortized ratably on a straight-line basis over the requisite service period and charged to selling, general and administrative expense with a corresponding increase to additional paid-in capital. The compensation expense incurred by the Company for PSUs is based on the Monte Carlo valuation model. For the 2014 PSUs, the key assumptions used in the Monte Carlo valuation model were an expected volatility of 54.58%, a risk-free rate of interest of 1.38% and a dividend yield of 0.00%. During the years ended December 31, 2016, 2015 and 2014, charges associated with time-based RSUs and PSU grants were recorded as follows: For the Years Ended December 31, 2016 2015 2014 Compensation expense $ 949 $ 2,578 $ 4,619 Board compensation expense 69 336 504 Total compensation expense $ 1,018 $ 2,914 $ 5,123 RSU and PSU transactions during the year ended December 31, 2016, 2015 and 2014 are summarized as follows: Number of shares Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Outstanding at December 31, 2013 1,133,000 $ 17.60 $ 23,793,000 Granted 608,500 18.80 Vested and Settled in Shares (150,000 ) 18.70 Vested and Surrendered for Withholding Taxes Payable (68,800 ) 18.20 Canceled / Expired (502,500 ) 11.60 Outstanding at December 31, 2014 1,020,200 $ 12.80 $ 12,845,706 Granted 47,960 10.48 Vested and Settled in Shares (54,506 ) 21.96 Vested and Surrendered for Withholding Taxes Payable (25,871 ) 21.78 Canceled / Expired (350,137 ) 17.39 Outstanding at December 31, 2015 637,646 $ 13.27 $ 2,244,116 Granted 419,750 1.96 Vested and Settled in Shares (42,083 ) 14.74 Vested and Surrendered for Withholding Taxes Payable (15,891 ) 15.46 Canceled / Expired (163,271 ) 13.84 Outstanding at December 31, 2016 836,151 $ 7.36 $ 2,073,654 Of the 0.8 million time-based RSUs and PSUs outstanding at December 31, 2016, 634,000 were granted pursuant to the 2009 Incentive Award Plan and the other 202,000 were not granted pursuant to an equity incentive plan but were “inducement grants.” Of the 0.6 million time-based RSUs and PSUs outstanding at December 31, 2015, 436,000 were granted pursuant to the 2009 Incentive Award Plan and the other 202,000 were not granted pursuant to an equity incentive plan but were “inducement grants.” Of the 1,020,200 time-based RSUs and PSUs outstanding at December 31, 2014, 818,500 were granted pursuant to the 2009 Incentive Award Plan and the other 201,700 RSUs were not granted pursuant to an equity incentive plan but were instead granted as “inducement grants” outside of the equity plans in accordance with applicable stock exchange rules. As of December 31, 2016, there was $1.2 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements from previously granted time-based RSUs and PSUs. That cost is expected to be recognized over a weighted-average period of 2.0 years. The grant date fair value of time-based RSUs and PSUs that vested during the year ended December 31, 2016, 2015 and 2014 was $0.9 million, $2.0 million and $4.0 million, respectively. Stock Grants During the year ended December 31, 2016, the Company granted a total of 124,600 shares of stock to its directors, which were vested and issued on the grant date. This resulted in stock-based compensation expense of $0.4 million for the shares granted to the directors. During the year ended December 31, 2015, the Company granted a total of 25,920 shares of stock to its directors, which were vested and issued on the grant date. This resulted in stock-based compensation expense of $0.3 million for the shares granted to the directors. During the year ended December 31, 2014, the Company granted a total of 14,000 shares of stock to its directors, of which 4,000 shares vested on the grant date and were issued, and 10,000 shares were vested on the grant date but not issued as of December 31, 2014. This resulted in stock-based compensation expense of $351,000 for the shares granted to the directors.

Future Minimum Lease Receipts

Future Minimum Lease Receipts	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Future Minimum Lease Receipts	Note 19 — Future Minimum Lease Receipts The Company has certain wood chip processing and wood yard operations agreements, which contain embedded leases. The cost and carrying values of the properties underlying the leases at December 31, 2016 are $69.2 million and $52.2 million, respectively. The following is a schedule by years of minimum future rentals on non-cancelable operating leases as of December 31, 2016 (in thousands): For the Years Ending December 31, 2017 $ 16,957 2018 10,276 2019 9,221 2020 6,316 2021 5,110 $ 47,880

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2016
Postemployment Benefits [Abstract]
Employee Benefit Plans	Note 20 — Employee Benefit Plans Defined Contribution Plans The Company maintains a 401(k) plan. Most employees who are at least 18 years of age are eligible to participate in the plan on the first of the month following 60 days of employment and share in the employer matching contribution. The Company is currently matching 100% of the first 3% and 50% of the next 3% of the participant’s salary deferrals. The Company contributed $0.8 million to the plans for the year ended December 31, 2016, $1.1 million for the year ended December 31, 2015 and $0.4 million for the year ended December 31, 2014. Severance Payments During the year ended December 31, 2015, the Company recorded an estimate for the potential severance due to employees at its Los Angeles, California corporate office due to the Company’s expected move out of that state in 2016 and 2017. The estimate was based upon severance packages and weighted probability factors.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 21 — Income Taxes Accounting guidance requires deferred tax assets and liabilities to be recognized for temporary differences between the tax basis and financial reporting basis of assets and liabilities, computed at the expected tax rates for the periods in which the assets or liabilities will be realized, as well as for the expected tax benefit of net operating loss and tax credit carryforwards. A full valuation allowance was recorded against the deferred tax assets at December 31, 2016 and 2015 for the Company’s United States operations. The realization of deferred income tax assets is dependent on the generation of taxable income in appropriate jurisdictions during the periods in which those temporary differences are deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in determining the amount of the valuation allowance. Based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred income tax assets are deductible, management determines if it is more likely than not that the Company will not fully realize the benefits of these deductible differences in the United States. As of December 31, 2016, Fulghum owned 86% of the equity interests in the subsidiaries located in Chile and Uruguay. As of December 31, 2015, Fulghum owned 87% of the equity interests in the subsidiaries located in Chile and Uruguay. Fulghum’s management concluded the earnings of these foreign subsidiaries should be taxed at the full United States tax rate and are not permanently reinvested under accounting guidance. As such, the Company has provided for U.S. deferred tax liability and foreign withholdings taxes of $5.8 million on approximately $12.5 million of unremitted earnings. The domestic and foreign components of loss from continuing operations before income taxes for the years ended December 31, 2016, 2015 and 2014 are as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Domestic $ (46,483 ) $ (33,389 ) $ (31,356 ) Foreign (144,009 ) (27,223 ) (9,553 ) Total $ (190,492 ) $ (60,612 ) $ (40,909 ) The income tax provision (benefit) for continuing operations for the years ended December 31, 2016, 2015 and 2014 was as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Current: Federal $ (17,360 ) $ — $ (2,615 ) State (3,932 ) 538 61 Foreign 1,599 680 459 Total Current $ (19,693 ) $ 1,218 $ (2,095 ) Deferred: Federal $ (44,489 ) $ (337 ) $ (323 ) State (89 ) (563 ) 7 Foreign (27 ) — — Total Deferred $ (44,605 ) $ (900 ) $ (316 ) Income tax (benefit) expense from continuing operations $ (64,298 ) $ 318 $ (2,411 ) A reconciliation of the income taxes at the federal statutory rate to the effective tax rate for continuing operations is as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Federal income tax benefit calculated at the federal statutory rate $ (66,671 ) $ (20,611 ) $ (13,942 ) Impact of foreign earnings (480 ) 79 678 State income tax benefit net of federal benefit (2,936 ) (1,668 ) (1,209 ) Nondeductible expenses 291 135 126 Return to provision (121 ) 59 91 Goodwill impairment 4,088 — — Minority interest, net of state tax benefit (154 ) 353 504 Prior and current period Canadian net operating losses (17,183 ) — — Basis difference in subsidiaries 756 (692 ) 103 Partnership basis difference — 55 44 Change in valuation allowance 17,766 21,927 10,557 State rate change (1,856 ) 3,451 1,144 State NOL rate adjustment/other adjustment — (778 ) — Other items 2,202 (1,992 ) (507 ) Income tax (benefit) expense from continuing operations (64,298 ) 318 (2,411 ) For the years ended December 31, 2016, 2015 and 2014, the amount of tax expense related to discontinued operations was $71.9 million, $0.1 million and $2.8 million, respectively. The components of the net deferred tax liability as of December 31, 2016 and 2015 are as follows: As of December 31, 2016 2015 (in thousands) Accruals for financial statement purposes not allowed for income taxes $ 3,582 $ 5,031 Basis difference in prepaid expenses (431 ) (481 ) Inventory 5,969 4,004 Unrealized gain (86 ) (114 ) Net operating loss and AMT credit carryforward 39,365 75,228 R&D credit carryforward 6,191 6,191 Basis difference relating to intangibles (8,962 ) (8,626 ) Basis difference in property, plant and equipment 21,767 (17,555 ) Stock option exercises 1,013 4,486 Basis difference in foreign subsidiaries (5,801 ) (5,270 ) Basis difference in partnership interest (35,994 ) 10,361 Other items 2,241 1,569 Valuation allowance (36,680 ) (82,125 ) Total deferred tax liabilities, net $ (7,826 ) $ (7,301 ) The total gross deferred tax assets at December 31, 2016 and 2015 were $80.1 million and $106.9 million, respectively. The total gross deferred tax liabilities at December 31, 2016 and 2015 were $51.3 million and $32.1 million, respectively. As of December 31, 2016, the Company had the following available carryforwards and tax attributes to offset future taxable income: Description Amount Expiration (in thousands) Net Operating Losses - Federal $ 32,672 2034 Net Operating Losses - Canadian $ 64,840 2031 Net Operating Losses - States (Post-Appointment and Pre-tax) Alabama $ 1,234 2017 - 2031 Arkansas 19 2021 California 2,929 2017 - 2035 Colorado 6,156 2026 - 2035 Georgia 1,370 2028 - 2036 Hawaii 6,189 2028 - 2034 Illinois 86,620 2018 - 2027 Louisiana 88 2028 - 2036 Mississippi 1,349 2020 - 2036 New York 1,427 2017 Pennsylvania 1,612 2035 - 2036 South Carolina 8 2036 Virginia 40 2036 $ 109,041 R&D credit carryforward $ 6,191 2027 - 2033 Alternative minimum tax credit carryforward $ 5,052 No Expiration Foreign tax credit carryforward $ 399 2026 Tax Contingencies Accounting guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The guidance requires that the Company recognize in its consolidated financial statements, only those tax positions that are “more-likely-than-not” of being sustained as of the adoption date, based on the technical merits of the position. The Company performed a comprehensive review of its material tax positions in accordance with accounting guidance. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: As of December 31, 2016 2015 2014 (in thousands) Reconciliation of Unrecognized Tax Liability Balance at beginning of year $ 3,592 $ 3,592 $ 4,268 Additions based on tax positions taken during a prior period — — 21 Additions based on tax positions related to the current period — — 4.00 Reductions based on tax positions related to prior years — — (701 ) Settlements with taxing authorities — — — Lapse of statutes of limitations — — — Balance at end of year $ 3,592 $ 3,592 $ 3,592 Of the $3.6 million of unrecognized tax benefits, $3.6 million, if recognized, would have an impact on the effective tax rate. The Company believes that there will be no material change in the unrecognized tax benefits within the next 12 months. The Company and its subsidiaries are subject to the following material taxing jurisdictions: United States federal, California, Colorado, Florida, Georgia, Illinois, Louisiana, Mississippi, New Hampshire and Texas. The tax years that remain open to examination by the United States federal jurisdiction (not including the current year) are years 2013 through 2015; the tax years that remain open to examination by the Arkansas, Florida, Georgia, Illinois, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New York, North Carolina, South Carolina and Virginia jurisdictions are years 2013 through 2015; the tax years that remain open to examination (not including the current year) by the California, Colorado and Texas jurisdictions are years 2012 through 2015. To the extent the Company has tax attribute carryforwards, the tax years in which the attribute was generated may still be adjusted upon examination by the Internal Revenue Service or state tax authorities to the extent utilized in a future period. In accordance with its accounting policy, the Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of tax expense. The Company has not accrued any interest and penalties related to uncertain tax positions in the balance sheet or statement of operations as a result of the Company’s net operating loss position. While management believes the Company has adequately provided for all tax positions, amounts asserted by taxing authorities could materially differ from the Company’s accrued positions as a result of uncertain and complex application of tax regulations. Additionally, the recognition and measurement of certain tax benefits includes estimates and judgment by management and inherently includes subjectivity. Accordingly, additional provisions on federal and state tax-related matters could be recorded in the future as revised estimates are made or the underlying matters are settled or otherwise resolved.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Segment Information	Note 22 — Segment Information The Company operates in three business segments, as described below. Results of the East Dubuque, Pasadena and the Energy Technologies segments are accounted for as discontinued operations for all periods presented. As of December 31, 2016, the Company’s three business segments are: • 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, which produce, aggregate and sell wood pellets for the utility and industrial power generation market, corporate allocations, 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 Invest AS 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 from the closing date of its acquisition on January 23, 2015. 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 Years Ended December 31, 2016 2015 2014 (in thousands) Revenues Fulghum Fibres $ 97,376 $ 94,219 $ 94,748 Wood Pellets: Industrial 25,592 7,933 4,086 Wood Pellets: NEWP 27,776 54,305 32,114 Total revenues $ 150,744 $ 156,457 $ 130,948 Gross profit (loss) Fulghum Fibres $ 14,192 $ 18,293 $ 12,444 Wood Pellets: Industrial (25,174 ) (12,388 ) 703 Wood Pellets: NEWP 4,489 12,086 6,050 Total gross profit (loss) $ (6,493 ) $ 17,991 $ 19,197 Selling, general and administrative expenses Fulghum Fibres $ 4,677 $ 4,999 $ 6,399 Wood Pellets: Industrial 7,900 19,969 12,868 Wood Pellets: NEWP 2,176 2,693 1,581 Total segment selling, general and administrative expenses $ 14,753 $ 27,661 $ 20,848 Depreciation and amortization Fulghum Fibres $ 1,405 $ 2,986 $ 2,088 Wood Pellets: Industrial 173 172 139 Wood Pellets: NEWP 1,203 1,468 81 Total segment depreciation and amortization recorded in operating expenses 2,781 4,626 2,308 Fulghum Fibres 7,690 8,680 7,374 Wood Pellets: Industrial 9,026 2,063 — Wood Pellets: NEWP 2,044 3,049 1,886 Total depreciation and amortization recorded in cost of sales 18,760 13,792 9,260 Total segment depreciation and amortization $ 21,541 $ 18,418 $ 11,568 Other operating (income) expenses Fulghum Fibres $ 11,964 (1) $ 11,633 (2) $ 38 Wood Pellets: Industrial 117,893 (3) 2,279 (350 ) Wood Pellets: NEWP 6 — — Total segment other operating (income) expenses $ 129,863 $ 13,912 $ (312 ) Operating income (loss) Fulghum Fibres $ (3,853 ) (1) $ (1,324 ) (2) $ 3,919 Wood Pellets: Industrial (151,142 ) (3) (34,808 ) (11,954 ) Wood Pellets: NEWP 1,104 7,925 4,388 Total segment operating loss $ (153,891 ) $ (28,207 ) $ (3,647 ) Interest expense Fulghum Fibres $ 2,257 $ 2,263 $ 2,590 Wood Pellets: Industrial 1,646 1,365 3 Wood Pellets: NEWP 610 601 304 Total segment interest expense $ 4,513 $ 4,229 $ 2,897 Net income (loss) Fulghum Fibres $ (4,386 ) $ (3,007 ) $ 75 Wood Pellets: Industrial (152,672 ) (36,542 ) (11,616 ) Wood Pellets: NEWP 801 7,664 4,342 Total segment net loss $ (156,257 ) $ (31,885 ) $ (7,199 ) Reconciliation of segment net loss to consolidated net income (loss): Segment net loss $ (156,257 ) $ (31,885 ) $ (7,199 ) Corporate and unallocated expenses recorded as selling, general and administrative expenses (17,736 ) (21,231 ) (31,735 ) Corporate and unallocated depreciation and amortization expense (404 ) (549 ) (579 ) Corporate and unallocated expenses recorded as other income (expense) (5,250 ) (730 ) (1,634 ) Corporate and unallocated interest expense (6,473 ) (6,517 ) (380 ) Corporate income tax benefit (expense) 63,528 (18 ) 3,029 Equity in loss of CVR (4) (3,602 ) — — Income (loss) from discontinued operations, net of tax (5) 299,047 (92,101 ) 5,994 Consolidated net income (loss) $ 172,853 $ (153,031 ) $ (32,504 ) As of December 31, 2016 December 31, 2015 (in thousands) Total assets Fulghum Fibres 155,646 179,327 Wood Pellets: Industrial 19,060 142,887 Wood Pellets: NEWP 61,674 62,709 Total segment assets $ 236,380 $ 384,923 Reconciliation of segment total assets to consolidated total assets: Segment total assets $ 236,380 $ 384,923 Corporate and other 76,337 16,447 Discontinued operations — 248,921 Consolidated total assets $ 312,717 $ 650,291 For the Years Ended December 31, 2016 2015 2014 (in thousands) Capital expenditures Fulghum Fibres $ 6,697 $ 9,057 $ 21,683 Wood Pellets: Industrial 11,969 31,775 79,603 Wood Pellets: NEWP 417 1,557 125 Corporate and other 800 1,086 1,437 Total capital expenditures - continuing operations $ 19,883 $ 43,475 $ 102,848 Discontinued operations 11,075 38,330 71,663 Total capital expenditures $ 30,958 $ 81,805 $ 174,511 The Company’s revenues by geographic area, based on where the customer takes title to the product, were as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) United States $ 78,825 $ 113,404 $ 91,156 Canada 25,592 7,923 4,086 Other 46,327 35,130 35,706 Total revenues $ 150,744 $ 156,457 $ 130,948 The following table sets forth assets by geographic area: As of December 31, 2016 December 31, 2015 (in thousands) United States - Continuing Operations $ 254,255 $ 216,472 Canada 19,060 142,866 Other 39,402 42,032 Total assets - Continuing Operations 312,717 401,370 United States - Discontinued Operations — 248,921 Total assets $ 312,717 $ 650,291 (1) Includes goodwill impairment of $11.7 million for the year ended December 31, 2016. ( 2 ) Includes asset impairments totaling $11.3 million for the year ended December 31, 2015. ( 3 ) Includes net asset impairments totaling $116.2 million for the year ended December 31, 2016. ( 4 ) For the year ended December 31, 2016, equity in loss of investee includes $3.6 million, which includes the Company’s proportionate share of loss from its investment in CVR and amortization of the basis differences. ( 5 ) For the year ended December 31, 2016, income from discontinued operations, net of tax includes $358.6 million, which is the Company’s proportionate share of the book gain on sale of RNP.

Net Income (Loss) Per Common Sh

Net Income (Loss) Per Common Share Attributable to Rentech	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Net Income (Loss) Per Common Share Attributable to Rentech	Note 23 — Net Income (Loss) Per Common Share Attributable To Rentech For the Years Ended December 31, 2016 2015 2014 (in thousands, except for per share data) Numerator: Loss from continuing operations $ (126,194 ) $ (60,930 ) $ (38,498 ) Less: Loss on redemption of preferred stock (11,049 ) — — Less: Preferred stock dividends (1,320 ) (5,280 ) (3,840 ) Less: (Income) loss from continuing operations attributable to noncontrolling interests (414 ) (231 ) 67 Less: Income from continuing operations allocated to participating securities — — — Loss from continuing operations allocated to common shareholders $ (138,977 ) $ (66,441 ) $ (42,271 ) Numerator: Income (loss) from discontinued operations $ 299,047 $ (92,101 ) $ 5,994 Less: (Income) loss from discontinued operations attributable to noncontrolling interests (3,164 ) 38,653 427 Less: Income from discontinued operations allocated to participating securities (7,541 ) — (236 ) Income (loss) from discontinued operations allocated to common shareholders $ 288,342 $ (53,448 ) $ 6,185 Numerator: Net income (loss) attributable to Rentech common shareholders $ 156,906 $ (119,889 ) $ (35,850 ) Less: Income allocated to participating securities (3,999 ) — — Net income (loss) allocated to common shareholders $ 152,907 $ (119,889 ) $ (35,850 ) Denominator: Weighted average common shares outstanding 23,122 22,981 22,856 Effect of dilutive securities: Preferred stock — — — Warrants — — — Common stock options — — — Restricted stock — — — Diluted shares outstanding 23,122 22,981 22,856 Basic: Continuing operations $ (6.01 ) $ (2.89 ) $ (1.85 ) Discontinued operations $ 12.47 $ (2.33 ) $ 0.27 Net income (loss) per common share $ 6.61 $ (5.22 ) $ (1.57 ) Diluted: Continuing operations $ (6.01 ) $ (2.89 ) $ (1.85 ) Discontinued operations $ 12.47 $ (2.33 ) $ 0.27 Net income (loss) per common share $ 6.61 $ (5.22 ) $ (1.57 ) For the year ended December 31, 2016, 1.9 million of Rentech’s common stock issuable pursuant to stock options, stock warrants and restricted stock units were excluded from the calculation of diluted loss per share because their inclusion would have been anti-dilutive. For the year ended December 31, 2015, 6.4 million of Rentech’s 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 year ended December 31, 2014, 6.1 million of Rentech’s common stock issuable pursuant to stock options, stock warrants, restricted stock units and preferred stock were excluded from the calculation of diluted income (loss) per share because their inclusion would have been anti-dilutive.

Selected Quarterly Financial Da

Selected Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Data (Unaudited)	Note 24 — Selected Quarterly Financial Data (Unaudited) Selected unaudited condensed consolidated financial information for the years ended December 31, 2016 and 2015 is presented in the tables below (in thousands, except per share data). The amounts for the second and third quarters of 2016 have been restated, as discussed below. Restated Restated First Quarter Second Third Quarter Fourth Quarter For 2016 Revenues $ 39,937 $ 31,793 $ 38,598 $ 40,416 Gross profit (loss) $ 131 $ (1,679 ) $ (795 ) $ (4,150 ) Operating loss $ (10,004 ) $ (11,847 ) $ (13,086 ) $ (139,055 ) Loss from continuing operations $ (11,028 ) $ (8,941 ) $ (10,354 ) $ (95,872 ) Income (loss) from discontinued operations, net of tax $ 5,574 $ 305,100 $ 1,666 $ (13,294 ) Net income (loss) $ (5,454 ) $ 296,159 $ (8,688 ) $ (109,166 ) Net (income) loss attributable to noncontrolling interests $ (3,406 ) $ (157 ) $ 71 $ (86 ) Net income (loss) attributable to Rentech $ (10,180 ) $ 284,953 $ (8,617 ) $ (109,252 ) Net income (loss) per common share allocated to Rentech: Basic: Continuing operations $ (0.54 ) $ (0.87 ) $ (0.45 ) $ (4.14 ) Discontinued operations $ 0.10 $ 12.89 $ 0.08 (0.57 ) Net income (loss) $ (0.44 ) $ 12.05 $ (0.37 ) $ (4.71 ) Diluted: Continuing operations $ (0.54 ) $ (0.87 ) $ (0.45 ) $ (4.14 ) Discontinued operations $ 0.10 $ 12.89 $ 0.08 (0.57 ) Net income (loss) $ (0.44 ) $ 12.05 $ (0.37 ) $ (4.71 ) First Quarter Second Quarter Third Quarter Fourth Quarter For 2015 Revenues $ 36,436 $ 39,925 $ 42,829 $ 37,267 Gross profit $ 5,526 $ 3,815 $ 5,751 $ 2,899 Operating loss $ (6,887 ) $ (11,563 ) $ (8,008 ) $ (24,269 ) Loss from continuing operations $ (6,039 ) $ (16,578 ) $ (10,534 ) $ (27,779 ) Income (loss) from discontinued operations, net of tax $ 6,085 $ (62,133 ) $ (22,302 ) $ (13,751 ) Net income (loss) $ 46 $ (78,711 ) $ (32,836 ) $ (41,530 ) Net (income) loss attributable to noncontrolling interests $ (3,675 ) $ 26,617 $ 9,812 $ 5,668 Net loss attributable to Rentech $ (4,949 ) $ (53,414 ) $ (24,344 ) $ (37,182 ) Net income (loss) per common share allocated to Rentech: Basic: Continuing operations $ (0.32 ) $ (0.78 ) $ (0.51 ) $ (1.27 ) Discontinued operations $ 0.10 $ (1.55 ) $ (0.55 ) $ (0.34 ) Net loss $ (0.22 ) $ (2.33 ) $ (1.06 ) $ (1.62 ) Diluted: Continuing operations $ (0.32 ) $ (0.78 ) $ (0.51 ) $ (1.27 ) Discontinued operations $ 0.10 $ (1.55 ) $ (0.55 ) $ (0.34 ) Net loss $ (0.22 ) $ (2.33 ) $ (1.06 ) $ (1.62 ) During the three months ended December 31, 2016, the Company (i) recorded impairment charges for the Wawa Facility of $83.3 million and for the Atikokan Facility of $32.9 million; (ii) recorded a goodwill impairment charge of $11.7 million; (iii) wrote down the inventory at the Wawa Facility by $7.5 million and at the Atikokan Facility by $0.8 million; and (iv) recorded equity in loss of investee of $1.2 million. The net loss during the three months ended December 31, 2015 was primarily attributable to the asset impairments of $26.3 million relating to the Pasadena Facility and $10.6 million relating to Fulghum Fibres, and the write-downs of the Pasadena Facility’s inventory of $0.6 million, the Wawa Facility’s inventory of $5.0 million and the Atikokan Facility’s inventory of $0.6 million. Restatement In filings that covered reporting periods for the three and six months ended June 30, 2016, and the three and nine months ended September 30, 2016, the Company incorrectly calculated its income tax provisions. The errors involved non-cash deferred taxes and the allocation of tax benefit and tax expense between continuing operations and discontinued operations. The Company recorded adjustments to deferred tax assets and liabilities related to the Merger during the three months ended June 30, 2016. Based upon further review of the accounting for the transaction in connection with the preparation of its financial statements for the year ended December 31, 2016, the Company determined that a book and tax basis difference existed of approximately $60 million related to the investment in CVR immediately following the transaction. The Company has therefore concluded that it should have recorded a non-cash deferred tax liability, which would have resulted in approximately $21.3 million of additional income tax expense in the quarter and six months ended June 30, 2016 and approximately $19.9 million of additional income tax expense for the nine months ended September 30, 2016 (due to a reduction of approximately $1.4 million in income tax expense for the three months ended September 30, 2016). The Company has also determined that the allocation of tax benefit and expense between continuing operations and discontinued operations for the affected periods should be amended due to the release of a valuation allowance that was improperly classified. The change in allocation of this item does not impact consolidated net income. The income tax benefit from continuing operations and income tax expense from discontinued operations should be reduced by approximately $100 million and $80 million, respectively, for the three and six months ended June 30, 2016, as well as the nine months ended September 30, 2016 due to the classification error of the valuation allowance release and need to record the deferred tax liability for the CVR units received in the Merger. As a result, income from continuing operations was overstated, income from discontinued operations, net of tax was understated, net income was overstated, except for the three months ended September 30, 2016 when it was understated, and deferred income taxes (liabilities) was understated. The Company concluded that its consolidated financial statements for the three and six months ended June 30, 2016 and the three and nine months ended September 30, 2016 included in the Company’s Form 10-Q for the periods ended June 30, 2016 and September 30, 2016, respectively, should no longer be relied upon for the reasons described above. Therefore, it has restated its financial statements for the three and six months ended June 30, 2016, and the three and nine months ended September 30, 2016. See below for the impact of the restatement to the balance sheets, statements of operations and net income (loss) per common share attributable to Rentech. As of June 30, 2016 As of September 30, 2016 As Reported Effect of Restatement As Restated As Reported Effect of Restatement As Restated (in thousands) ASSETS Total assets $ 489,503 $ — $ 489,503 $ 470,056 $ — $ 470,056 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Total current liabilities $ 62,686 $ — $ 62,686 $ 56,047 $ — $ 56,047 Long-term liabilities Debt 114,044 — 114,044 111,887 — 111,887 Earn-out consideration 933 — 933 921 — 921 Asset retirement obligation 234 — 234 240 — 240 Deferred income taxes 17,998 21,324 39,322 18,221 19,903 38,124 Other 1,666 — 1,666 1,923 — 1,923 Total long-term liabilities 134,875 21,324 156,199 133,192 19,903 153,095 Total liabilities 197,561 21,324 218,885 189,239 19,903 209,142 Commitments and contingencies (Note 14) Stockholders' equity Preferred stock: $10 par value; 1,000 shares authorized; 90 series A convertible preferred shares authorized and issued; no shares outstanding and $0 liquidation preference — — — — — — Series C participating cumulative preferred stock: $10 par value; 500 shares authorized; no shares issued and outstanding — — — — — — Series D junior participating preferred stock: $10 par value; 45 shares authorized; no shares issued and outstanding — — — — — — Common stock: $.01 par value; 45,000 shares authorized; 23,189 and 23,191 shares issued and outstanding at June 30, 2016 and September 30, 2016, respectively 232 — 232 232 — 232 Additional paid-in capital 532,793 — 532,793 533,167 — 533,167 Accumulated deficit (223,505 ) (21,324 ) (244,829 ) (233,543 ) (19,903 ) (253,446 ) Accumulated other comprehensive loss (20,233 ) — (20,233 ) (21,797 ) — (21,797 ) Total Rentech stockholders' equity (deficit) 289,287 (21,324 ) 267,963 278,059 (19,903 ) 258,156 Noncontrolling interests 2,655 — 2,655 2,758 — 2,758 Total equity (deficit) 291,942 (21,324 ) 270,618 280,817 (19,903 ) 260,914 Total liabilities and stockholders' equity (deficit) $ 489,503 $ — $ 489,503 $ 470,056 $ — $ 470,056 For the Three Months Ended June 30, 2016 As Reported Effect of Restatement As Restated (in thousands, except per share data) Loss from continuing operations before income taxes and equity in loss of investee $ (17,286 ) $ — $ (17,286 ) Income tax (benefit) expense (109,489 ) 99,784 (9,705 ) Income (loss) from continuing operations before equity in loss of investee 92,203 (99,784 ) (7,581 ) Equity in loss of investee 1,360 — 1,360 Income (loss) from continuing operations 90,843 (99,784 ) (8,941 ) Income from discontinued operations, net of tax 226,640 78,460 305,100 Net income (loss) 317,483 (21,324 ) 296,159 Net income attributable to noncontrolling interests (157 ) — (157 ) Loss on redemption of preferred stock (11,049 ) — (11,049 ) Preferred stock dividends — — — Net income (loss) attributable to Rentech common shareholders $ 306,277 $ (21,324 ) $ 284,953 Net income (loss) per common share allocated to Rentech common shareholders: Basic: Continuing operations $ 3.37 $ (4.24 ) $ (0.87 ) Discontinued operations $ 9.58 $ 3.31 $ 12.89 Net income (loss) $ 12.95 $ (0.90 ) $ 12.05 Diluted: Continuing operations $ 3.33 $ (4.20 ) $ (0.87 ) Discontinued operations $ 9.47 $ 3.42 $ 12.89 Net income (loss) $ 12.80 $ (0.75 ) $ 12.05 For the Six Months Ended June 30, 2016 As Reported Effect of Restatement As Restated (in thousands, except per share data) Loss from continuing operations before income taxes and equity in loss of investee $ (30,716 ) $ — $ (30,716 ) Income tax (benefit) expense (111,891 ) 99,784 (12,107 ) Income (loss) from continuing operations before equity in loss of investee 81,175 (99,784 ) (18,609 ) Equity in loss of investee 1,360 — 1,360 Income (loss) from continuing operations 79,815 (99,784 ) (19,969 ) Income from discontinued operations, net of tax 232,214 78,460 310,674 Net income (loss) 312,029 (21,324 ) 290,705 Net income attributable to noncontrolling interests (3,563 ) — (3,563 ) Loss on redemption of preferred stock (11,049 ) — (11,049 ) Preferred stock dividends (1,320 ) — (1,320 ) Net income (loss) attributable to Rentech common shareholders $ 296,097 $ (21,324 ) $ 274,773 Net income (loss) per common share allocated to Rentech common shareholders: Basic: Continuing operations $ 2.84 $ (4.25 ) $ (1.41 ) Discontinued operations $ 9.67 $ 3.32 $ 12.99 Net income (loss) $ 12.51 $ (0.90 ) $ 11.61 Diluted: Continuing operations $ 2.81 $ (4.22 ) $ (1.41 ) Discontinued operations $ 9.58 $ 3.41 $ 12.99 Net income (loss) $ 12.40 $ (0.79 ) $ 11.61 For the Three Months Ended September 30, 2016 As Reported Effect of Restatement As Restated (in thousands, except per share data) Loss from continuing operations before income taxes and equity in loss of investee $ (15,362 ) $ — $ (15,362 ) Income tax (benefit) expense (6,769 ) 646 (6,123 ) Loss from continuing operations before equity in loss of investee (8,593 ) (646 ) (9,239 ) Equity in loss of investee 1,115 — 1,115 Loss from continuing operations (9,708 ) (646 ) (10,354 ) Income (loss) from discontinued operations, net of tax (401 ) 2,067 1,666 Net income (loss) (10,109 ) 1,421 (8,688 ) Net income attributable to noncontrolling interests 71 — 71 Loss on redemption of preferred stock — — — Preferred stock dividends — — — Net income (loss) attributable to Rentech common shareholders $ (10,038 ) $ 1,421 $ (8,617 ) Net income (loss) per common share allocated to Rentech common shareholders: Basic: Continuing operations $ (0.42 ) $ (0.03 ) $ (0.45 ) Discontinued operations $ (0.01 ) $ 0.09 $ 0.08 Net income (loss) $ (0.43 ) $ 0.06 $ (0.37 ) Diluted: Continuing operations $ (0.42 ) $ (0.03 ) $ (0.45 ) Discontinued operations $ (0.01 ) $ 0.09 $ 0.08 Net income (loss) $ (0.43 ) $ 0.06 $ (0.37 ) For the Nine Months Ended September 30, 2016 As Reported Effect of Restatement As Restated (in thousands, except per share data) Loss from continuing operations before income taxes and equity in loss of investee $ (46,078 ) $ — $ (46,078 ) Income tax (benefit) expense (118,660 ) 100,430 (18,230 ) Income (loss) from continuing operations before equity in loss of investee 72,582 (100,430 ) (27,848 ) Equity in loss of investee 2,475 — 2,475 Income (loss) from continuing operations 70,107 (100,430 ) (30,323 ) Income from discontinued operations, net of tax 231,813 80,527 312,340 Net income (loss) 301,920 (19,903 ) 282,017 Net income attributable to noncontrolling interests (3,492 ) — (3,492 ) Loss on redemption of preferred stock (11,049 ) — (11,049 ) Preferred stock dividends (1,320 ) — (1,320 ) Net income (loss) attributable to Rentech common shareholders $ 286,059 $ (19,903 ) $ 266,156 Net income (loss) per common share allocated to Rentech common shareholders: Basic: Continuing operations $ 2.42 $ (4.28 ) $ (1.86 ) Discontinued operations $ 9.65 $ 3.40 $ 13.05 Net income (loss) $ 12.07 $ (0.84 ) $ 11.23 Diluted: Continuing operations $ 2.39 $ (4.25 ) $ (1.86 ) Discontinued operations $ 9.54 $ 3.51 $ 13.05 Net income (loss) $ 11.93 $ (0.70 ) $ 11.23 For the Three Months Ended June 30, 2016 For the Six Months Ended June 30, 2016 As Reported As Restated As Reported As Restated (in thousands, except for per share data) Numerator: Income (loss) from continuing operations $ 90,843 $ (8,941 ) $ 79,815 $ (19,969 ) Less: Loss on redemption of preferred stock (11,049 ) (11,049 ) (11,049 ) (11,049 ) Less: Preferred stock dividends — — (1,320 ) (1,320 ) Less: (Income) loss from continuing operations attributable to noncontrolling interests (41 ) (41 ) (225 ) (225 ) Less: Income from continuing operations allocated to participating securities (1,987 ) — (1,740 ) — Income (loss) from continuing operations allocated to common shareholders $ 77,766 $ (20,031 ) $ 65,481 $ (32,563 ) Numerator: Income (loss) from discontinued operations $ 226,640 $ 305,100 $ 232,214 $ 310,674 Less: (Income) loss from discontinued operations attributable to noncontrolling interests (116 ) (116 ) (3,338 ) (3,338 ) Less: Income from discontinued operations allocated to participating securities (5,644 ) (7,599 ) (5,926 ) (7,957 ) Income (loss) from discontinued operations allocated to common shareholders $ 220,880 $ 297,385 $ 222,950 $ 299,379 Numerator: Net income (loss) attributable to Rentech common shareholders $ 306,277 $ 284,953 $ 296,097 $ 274,773 Less: Income allocated to participating securities (7,631 ) (7,100 ) (7,666 ) (7,114 ) Net income (loss) allocated to common shareholders $ 298,646 $ 277,853 $ 288,431 $ 267,659 Denominator: Weighted average common shares outstanding 23,067 23,067 23,051 23,051 Effect of dilutive securities: Preferred stock — — — — Warrants — — — — Common stock options — — — — Restricted stock 257 — 217 — Diluted shares outstanding 23,324 23,067 23,268 23,051 Basic: Continuing operations $ 3.37 $ (0.87 ) $ 2.84 $ (1.41 ) Discontinued operations $ 9.58 $ 12.89 $ 9.67 $ 12.99 Net income per common share $ 12.95 $ 12.05 $ 12.51 $ 11.61 Diluted: Continuing operations $ 3.33 $ (0.87 ) $ 2.81 $ (1.41 ) Discontinued operations $ 9.47 $ 12.89 $ 9.58 $ 12.99 Net income per common share $ 12.80 $ 12.05 $ 12.40 $ 11.61 For the Three Months Ended September 30, 2016 For the Nine Months Ended September 30, 2016 As Reported As Restated As Reported As Restated (in thousands, except for per share data) Numerator: Income (loss) from continuing operations $ (9,708 ) $ (10,354 ) $ 70,107 $ (30,323 ) Less: Loss on redemption of preferred stock — — (11,049 ) (11,049 ) Less: Preferred stock dividends — — (1,320 ) (1,320 ) Less: (Income) loss from continuing operations attributable to noncontrolling interests (103 ) (103 ) (328 ) (328 ) Less: Income from continuing operations allocated to participating securities — — (1,443 ) — Income (loss) from continuing operations allocated to common shareholders $ (9,811 ) $ (10,457 ) $ 55,967 $ (43,020 ) Numerator: Income (loss) from discontinued operations $ (401 ) $ 1,666 $ 231,813 $ 312,340 Less: (Income) loss from discontinued operations attributable to noncontrolling interests 174 174 (3,164 ) (3,164 ) Less: Income from discontinued operations allocated to participating securities — (43 ) (5,748 ) (7,772 ) Income (loss) from discontinued operations allocated to common shareholders $ (227 ) $ 1,797 $ 222,901 $ 301,404 Numerator: Net income (loss) attributable to Rentech common shareholders $ (10,038 ) $ (8,617 ) $ 286,059 $ 266,156 Less: Income allocated to participating securities — — (7,191 ) (6,690 ) Net income (loss) allocated to common shareholders $ (10,038 ) $ (8,617 ) $ 278,868 $ 259,466 Denominator: Weighted average common shares outstanding 23,189 23,189 23,098 23,098 Effect of dilutive securities: Preferred stock — — — — Warrants — — — — Common stock options — — — — Restricted stock — — 280 — Diluted shares outstanding 23,189 23,189 23,378 23,098 Basic: Continuing operations $ (0.42 ) $ (0.45 ) $ 2.42 $ (1.86 ) Discontinued operations $ (0.01 ) $ 0.08 $ 9.65 $ 13.05 Net income (loss) per common share $ (0.43 ) $ (0.37 ) $ 12.07 $ 11.23 Diluted: Continuing operations $ (0.42 ) $ (0.45 ) $ 2.39 $ (1.86 ) Discontinued operations $ (0.01 ) $ 0.08 $ 9.54 $ 13.05 Net income (loss) per common share $ (0.43 ) $ (0.37 ) $ 11.93 $ 11.23

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 25 — Subsequent Events (Unaudited) Fulghum Fibres In February 2017, Fulghum was notified by a customer of its intent to exercise its purchase option on two of Fulghum’s mills. The Company expects the loss of these mills to negatively impact Fulghum’s operating income and cash flow in the second half of 2017 and going forward. If the sale of the mills is consummated, the Company expects to receive a one-time cash payment of approximately $5.5 million. As stated in “Note 12 – Goodwill,” during the three months ended December 31, 2016, the Company tested goodwill for impairment due to other indicators, resulting in an impairment of $11.7 million. The loss of this customer was a subsequent event that was not considered in the impairment test the Company undertook during the three months ended December 31, 2016. For the three months ending March 31, 2017, the Company plans to perform step one of the impairment analysis, which the Company believes will result in the carrying value of the reporting unit exceeding the reporting unit’s fair value, which would require that a step-two analysis be performed. The amount of goodwill relating to the Fulghum U.S. operations is $13.1 million as of December 31, 2016. Therefore, the potential goodwill impairment could be up to $13.1 million, which the Company would expect to record during the three months ended March 31, 2017. In addition, the purchase option price of the two mills is below their carrying value which would result in a potential write down of fixed assets, which the Company would expect to record during the three months ended March 31, 2017. The Company also expects a write-down of the processing agreement relating to the two mills.

Schedule I - Condensed Financia

Schedule I - Condensed Financial Information (Parent Company Only)	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Schedule I - Condensed Financial Information (Parent Company Only)	SCHEDULE I — CONDENSED FINANCIAL INFORMATION (PARENT COMPANY ONLY) RENTECH, INC. Condensed Balance Sheets (Amounts in thousands, except per share data) As of December 31, 2016 2015 ASSETS Current assets Cash $ 20,280 $ 13,241 Accounts receivable — 7 Prepaid expenses and other current assets 1,435 474 Other receivables, net 270 — Total current assets 21,985 13,722 Property, plant and equipment, net 604 1,389 Construction in progress 29 1,076 Other assets Investment in subsidiaries 291,055 23,296 Deferred income taxes 22,384 26,053 Intercompany receivables 630,223 484,232 Deposits and other assets 385 416 Total other assets 944,047 533,997 Total assets $ 966,665 $ 550,184 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Accounts payable $ 1,629 $ 1,136 Accrued payroll and benefits 2,011 3,181 Accrued liabilities 1,112 2,307 Total current liabilities 4,752 6,624 Long-term liabilities Intercompany payables 811,088 527,930 Other 707 210 Total long-term liabilities 811,795 528,140 Total liabilities 816,547 534,764 Commitments and contingencies Mezzanine equity Series E convertible preferred stock: $10 par value; 4.5% dividend rate; 100 shares authorized, 0 and 100 shares issued and outstanding at December 31, 2016 and 2015, respectively — 95,840 Stockholders' equity Preferred stock: $10 par value; 1,000 shares authorized; 90 series A convertible preferred shares authorized and issued; no shares outstanding and $0 liquidation preference — — Series C participating cumulative preferred stock: $10 par value; 500 shares authorized; no shares issued and outstanding — — Series D junior participating preferred stock: $10 par value; 45 shares authorized; no shares issued and outstanding — — Common stock: $.01 par value; 45,000 shares authorized; 23,200 and 23,033 shares issued and outstanding at December 31, 2016 and 2015, respectively 232 230 Additional paid-in capital 533,575 543,724 Accumulated deficit (362,696 ) (531,971 ) Accumulated other comprehensive loss (23,533 ) (27,204 ) Total Rentech stockholders' equity (deficit) 147,578 (15,221 ) Noncontrolling interests 2,540 (65,199 ) Total equity (deficit) 150,118 (80,420 ) Total liabilities and stockholders' equity (deficit) $ 966,665 $ 550,184 RENTECH, INC. Condensed Statements of Operations (Amounts in thousands) For the Years Ended December 31, 2016 2015 2014 Operating expenses Selling, general and administrative expense $ 20,571 $ 22,138 $ 27,560 Depreciation and amortization 404 567 579 Loss on sale of assets and impairments 1,963 740 15 Total operating expenses 22,938 23,445 28,154 Other income (expense), net Interest expense (79 ) (155 ) (179 ) Other income (expense), net 14 (6,837 ) 6,077 Total other income (expenses), net (65 ) (6,992 ) 5,898 Loss before income taxes and equity in loss of subsidiaries (23,003 ) (30,437 ) (22,256 ) Equity in income (loss) of subsidiaries 204,216 (122,104 ) (10,536 ) Equity in loss of investee (58 ) (473 ) — Income tax benefit (expense) (8,302 ) (17 ) 288 Net income (loss) 172,853 (153,031 ) (32,504 ) Net (income) loss attributable to noncontrolling interests (3,578 ) 38,422 494 Loss on redemption of preferred stock (11,049 ) — — Preferred stock dividends (1,320 ) (5,280 ) (3,840 ) Net income (loss) attributable to Rentech common shareholders $ 156,906 $ (119,889 ) $ (35,850 ) RENTECH, INC. Condensed Statements of Comprehensive Income (Loss) (Amounts in thousands) For the Years Ended December 31, 2016 2015 2014 Net income (loss) $ 172,853 $ (153,031 ) $ (32,504 ) Other comprehensive income (loss) 3,954 (19,898 ) (7,709 ) Comprehensive income (loss) 176,807 (172,929 ) (40,213 ) Less: net (income) loss attributable to noncontrolling interests (3,578 ) 38,422 494 Less: other comprehensive (income) loss attributable to noncontrolling interests — (4 ) 524 Comprehensive income (loss) attributable to Rentech $ 173,229 $ (134,511 ) $ (39,195 ) RENTECH, INC. Condensed Statements of Cash Flows (Amounts in thousands) For the Years Ended December 31, 2016 2015 2014 Net cash from operating activities $ 19,365 $ 15,768 $ (109,490 ) Cash flows from investing activities Capital expenditures (826 ) (1,108 ) (1,418 ) Payment for acquisitions — — (36,299 ) Other items — — (568 ) Net cash used in investing activities (826 ) (1,108 ) (38,285 ) Cash flows from financing activities Proceeds from preferred stock, net of discount and issuance costs — — 94,495 Payment of stock issuance costs — — (16 ) Redemption of preferred stock (10,000 ) — — Proceeds from options and warrants exercised — 30 93 Dividends to preferred stockholders (1,500 ) (4,500 ) (2,900 ) Net cash provided by (used in) financing activities (11,500 ) (4,470 ) 91,672 Increase (decrease) in cash 7,039 10,190 (56,103 ) Cash, beginning of period 13,241 3,051 59,154 Cash, end of period $ 20,280 $ 13,241 $ 3,051 Note 1 — Background The condensed financial statements represent the financial information required by Securities and Exchange Commission Regulation S-X 5-04 for Rentech, Inc. Regulation S-X 5-04 requires the inclusion of parent company only financial statements if the restricted net assets of consolidated subsidiaries exceed certain thresholds of total consolidated net assets as of the last day of its most recent fiscal year. The accompanying financial statements have been prepared to present the financial position, results of operations and cash flows of Rentech, Inc. on a stand-alone basis as a holding company. Investments in subsidiaries and other investees are stated at cost plus equity in undistributed earnings from the date of acquisition. These financial statements should be read in conjunction with Rentech, Inc.’s consolidated financial statements. The parent company’s accounting policies are consistent with those of Rentech. The notes to the consolidated financial statements include disclosures related to commitments and contingencies in Note 14 “Commitments and Contingencies” and Note 21 “Income Taxes”. The notes to the consolidated financial statements also include disclosures related to the Company’s preferred stock in Note 16 “Preferred Stock”. Rentech received dividends from its subsidiary, Rentech Nitrogen Partners, L.P., of $44.4 million and $7.2 million for the years ended December 31, 2015 and 2014, respectively. Rentech did not receive any dividends from Fulghum for any of the years ended December 31, 2016, 2015 and 2014.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
Valuation And Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS Balance at Beginning of Period Charged to Expense Deductions and Write- Offs Balance at End of Period (in thousands) Year Ended December 31, 2016 Deferred tax valuation account $ 82,125 $ — $ (45,445 ) $ 36,680 Year Ended December 31, 2015 Allowance for doubtful accounts $ 500 $ — $ (500 ) $ — Deferred tax valuation account $ 39,043 $ — $ 43,082 $ 82,125 Year Ended December 31, 2014 Allowance for doubtful accounts $ — $ 500 $ — $ 500 Deferred tax valuation account $ 28,704 $ — $ 10,339 $ 39,043

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with generally accepted accounting principles in the United States of America (“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.
Revenue Recognition	Revenue Recognition Fulghum Fibres Contracts Tolling and Offtake Arrangements – Fulghum has wood chip processing and wood yard operation agreements, which contain embedded leases for accounting purposes. This generally occurs when the agreement designates a specific chip mill or pellet plant in which the buyer purchases substantially all of the output and does not otherwise meet a fixed price per unit of output exception. The Company determined that these are operating leases. A tolling and offtake agreement that does not contain a lease may be classified as a derivative subject to a normal purchase and sale exception, in which case the agreement is classified as an executory contract and accounted for on an accrual basis. Tolling and offtake agreements, and components of these agreements that do not meet the above classifications, are accounted for on an accrual basis. For sales which are not accounted for as operating leases as described above, the Company recognizes revenue at the time the service is provided or when customers take ownership upon shipment from the facilities of the chips or bark and assumes risk of loss, collection of the related receivable is probable, persuasive evidence of a sale arrangement exists and the sales price is fixed or determinable. Revenues associated with tolling arrangements are included in service revenues and sales of product under offtake agreements are included in product sales in our consolidated statements of operations. During 2016, approximately 71% of the log volume Fulghum processed in the United States was for four customers at 19 mills. Wood Pellets: Industrial The Company recognizes revenue at the time when customers take ownership upon shipment of the pellets and assumes risk of loss, collection of the related receivable is probable, persuasive evidence of a sale arrangement exists and the sales price is fixed or determinable. Two customers accounted for 100% of this segment’s total sales for the year ended December 31, 2016. Wood Pellets: NEWP The Company recognizes revenue at the time when customers take ownership upon shipment from the facilities of the pellets and assumes risk of loss, collection of the related receivable is probable, persuasive evidence of a sale arrangement exists and the sales price is fixed or determinable. Two customers accounted for 25% of NEWP’s total sales for the year ended December 31, 2016.
Cost of Sales	Cost of Sales Cost of sales are comprised of manufacturing costs related to the Company’s wood pellet products and processing costs for services. Cost of sales expenses include direct materials (such as wood and packaging materials), direct labor, indirect labor, employee fringe benefits, depreciation on plant machinery, electricity and other costs, including freight charges incurred to transport products sold related to freight revenues.
Accounting for Derivative Instruments	Accounting for Derivative Instruments Accounting guidance establishes accounting and reporting requirements for derivative instruments and hedging activities. This guidance requires recognition of all derivative instruments, not subject to the normal purchase and sale exception, 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 included in earnings in other income (expense) and reported under cash flows from operating activities.
Cash	Cash Cash and cash equivalents consist of cash on hand with original maturities of three months or less. The Company has checking accounts with major financial institutions. At times balances with these institutions may be in excess of federally insured limits.
Accounts and Other Receivables	Accounts and Other Receivables Trade receivables are recorded at net realizable value. The allowance for doubtful accounts reflects the Company’s best estimate of probable losses inherent in the accounts receivable balance. The Company determines the allowance based on known troubled accounts, historical experience, and other currently available evidence. The Company reviews its allowance for doubtful accounts quarterly. Past due balances over 90 days and over a specified amount are reviewed individually for collectibility. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.
Inventories	Inventories Inventories consist of raw materials and finished goods. Fulghum Fibres’ raw materials inventory consists of purchased roundwood to be chipped at its South American mills. Finished goods include Fulghum Fibres’ processed wood chips. Raw materials at the wood pellet facilities primarily consist of wood fibre. Raw materials at NEWP primarily consist of wood chips and sawdust procured from third parties, and packaging materials. Inventories on the consolidated balance sheets included depreciation in the amount of $2.7 million at December 31, 2016 and $1.0 million at December 31, 2015. Inventories are stated at the lower of cost or estimated net realizable value. The cost of inventories is determined using the first-in first-out method. The estimated net realizable value is based on customer orders, market trends and historical pricing. On at least a quarterly basis, the Company performs an analysis of its inventory balances to determine if the carrying amount of inventories exceeds its net realizable value. If the carrying amount exceeds the estimated net realizable value, the carrying amount is reduced to the estimated net realizable value. See “Note 10 — Inventories” for amounts written down during the periods.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment is stated at cost less accumulated depreciation. Depreciation expense is calculated using the straight-line method over the estimated useful lives of the assets as follows: Type of Asset Estimated Useful Life Land improvements 5 - 20 years Building and building improvements 4 - 40 years Machinery and equipment 7 - 22 years Furniture, fixtures and office equipment 3 - 10 years Computer equipment and software 2 - 5 years Vehicles 2 - 15 years Leasehold improvements Useful life or remaining lease term whichever is shorter Expenditures for the acquisition, construction or development of new assets to maintain operating capacity, or to comply with environmental, health, safety or other regulations, are also capitalized. Costs of general maintenance and repairs are expensed. When property, plant and equipment is retired or otherwise disposed of, the asset and accumulated depreciation are removed from the accounts and the resulting gain or loss is reflected in operating expenses. Spare parts are maintained by the facilities to reduce the length of possible interruptions in plant operations from an infrastructure breakdown at the facilities. The spare parts may be held for use for years before the spare parts are used. As a result, they are capitalized as a fixed asset at cost. When spare parts are utilized, the book values of the assets are charged to earnings as a cost of production. Periodically, the spare parts are evaluated for obsolescence and impairment and if the value of the spare parts is impaired, it is charged against earnings. Long-lived assets, construction in progress and identifiable intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the expected future cash flow from the use of the asset and its eventual disposition is less than the carrying amount of the asset, an impairment loss is recognized and measured using the asset’s fair value. The Company capitalizes certain direct development costs associated with internal-use software, including external direct costs of material and services, and payroll costs for employees devoting time to software implementation projects. Costs incurred during the preliminary project stage, as well as maintenance and training costs, are expensed as incurred. Asset Retirement Obligations: The Company has recorded an asset retirement obligations (“ARO”) related to future costs associated with the removal of machinery and equipment at Fulghum mills on leased property. The fair value of a liability for an ARO is recorded in the period in which it is incurred and the cost of such liability increases the carrying amount of the related long-lived asset by the same amount. The liability is accreted each period through charges to operating expense and the capitalized cost is depreciated over the remaining useful life of the asset. The liability was $0.2 million at December 31, 2016 and 2015. A reconciliation of the change in the carrying value of the AROs is as follows (in thousands): Balance at December 31, 2015 $ 223 Accretion expense 22 Liabilities settled in current period — Balance at December 31, 2016 $ 245
Construction in Progress	Construction in Progress The Company tracks project development costs and capitalizes those costs after a project has completed the scoping phase and enters the feasibility phase. The Company also capitalizes certain costs associated with the Company’s information technology initiatives. Interest incurred on development and construction projects is capitalized until construction is complete. The Company does not depreciate construction in progress costs until the underlying assets are placed into service.
Property Held for Sale	Property Held for Sale During the calendar year ended December 31, 2015, the Company reclassified one of its Fulghum’s mills from property, plant and equipment to property held for sale on its consolidated balance sheet (See “Note 11 — Property, Plant and Equipment – Fulghum Fibres”).
Acquisition Method of Accounting	Acquisition Method of Accounting The Company accounts for business combinations using the acquisition method of accounting, which requires, among other things, that assets acquired, liabilities assumed and earn-out consideration be recognized at their fair values as of the acquisition date. The Company has recognized goodwill and intangibles related to its acquisitions as described in “Note 5 — NEWP Acquisition” and “Note 4 — Allegheny Acquisition”. The earn-out consideration will be measured at each reporting date with changes in its fair value recognized in the consolidated statements of operations.
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in a business combination. The Company tests goodwill for impairment annually on July 1, or more often if an event or circumstance indicates that an impairment may have occurred. The analysis of the potential impairment of goodwill is a two-step process. Step one of the impairment test consists of comparing the fair value of the reporting unit with the aggregate carrying value, including goodwill. If the carrying value of a reporting unit exceeds the reporting unit’s fair value, step two must be performed to determine the amount, if any, of the goodwill impairment. There are significant assumptions involved in performing a goodwill impairment test, which include but are not limited to discount rates, terminal growth rates, future production levels, future sales prices of end products, raw material costs, and sales volumes. The various valuation methods used (income approach, replacement cost and market approach) are weighted in determining fair value. Changes to any of these assumptions could increase or decrease the fair value of the Fulghum and NEWP reporting units. See “Note 12 — Goodwill”.
Intangible Assets	Intangible Assets NEWP’s intangible assets consist of trade names, customer relationships and non-compete agreements. Fulghum’s intangible assets consist of trade names and processing agreements to provide services to its customers. Acquired trade names related to Fulghum were assessed as indefinite lived assets because there is no foreseeable limit on the period of time over which they are expected to contribute cash flows. Acquired trade names with indefinite lives are not amortized but are subject to an annual test for impairment and in between annual tests when events or circumstances indicate that the carrying value may not be recoverable. Acquired trade names related to NEWP are amortized over 20 years. The Company assesses the realizable value of finite-lived intangible assets for potential impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. In assessing the recoverability of its assets, the Company makes assumptions regarding estimated future cash flows and other factors to determine the fair value of the respective assets. As applicable, the Company makes assumptions regarding the useful lives of the assets. If these estimates or their related assumptions change in the future, the Company may be required to record impairment charges for these assets. Intangible assets consist of the following at December 31, 2016 and 2015: As of December 31, 2016 As of December 31, 2015 Average Life (Years) Gross Amount Accumulated Amortization Net Carrying Amount Gross Amount Accumulated Amortization Net Carrying Amount (in thousands) Trade names 20 $ 10,896 $ (1,665 ) $ 9,231 $ 10,896 $ (1,089 ) $ 9,807 Wood chip processing agreements 1 - 17 29,765 (9,725 ) 20,040 29,765 (7,951 ) 21,814 Off-take contract 10 — — — 2,154 (197 ) 1,957 Customer relationships 13 2,700 (781 ) 1,919 2,700 (351 ) 2,349 Non-competition agreements 3 200 (163 ) 37 200 (43 ) 157 Intangibles $ 43,561 $ (12,334 ) $ 31,227 $ 45,715 $ (9,631 ) $ 36,084 For the years ended December 31, 2016, 2015 and 2014, amortization expense was $3.2 million, $5.4 million and $3.6 million, respectively, which is primarily reflected in selling, general and administrative expense. The amortization of the assets will result in the following amortization expense for the next five years (in thousands). For the Years Ending December 31, 2017 $ 2,112 2018 $ 1,977 2019 $ 1,833 2020 $ 1,756 2021 $ 1,384 We also have unfavorable processing agreements in the amount of $1.1 million related to Fulghum, which are included in other liabilities both current and long term. These agreements along with processing agreements recorded in intangible assets are amortized over the economic life.
Income Taxes	Income Taxes The Company accounts for income taxes under the liability method, which requires an entity to recognize deferred tax assets and liabilities for temporary differences. Temporary differences are differences between the tax basis of assets and liabilities and their reported amounts in the financial statements that will result in taxable or deductible amounts in future years. An income tax valuation allowance has been established to reduce the Company’s deferred tax asset to the amount that is expected to be realized in the future. The Company recognizes in its consolidated financial statements only those tax positions that are “more-likely-than-not” of being sustained, based on the technical merits of the position. The Company performs a comprehensive review of its material tax positions in accordance with the applicable guidance.
Net Income (Loss) Per Common Share Allocated To Rentech	Net Income (Loss) Per Common Share Allocated To Rentech The Company uses the two-class method to compute net income (loss) per share because the Company has issued securities, other than common stock, that contractually entitle the holder to participate in dividends and earnings of the Company. The two-class method requires earnings for the period to be allocated between common stock and participating securities (restricted stock units) based on their respective rights to receive distributed and undistributed earnings. Restricted stock units do not participate in losses. Basic net income (loss) per common share allocated to Rentech is calculated by dividing net income (loss) allocated to Rentech by the weighted average number of common shares outstanding for the period. Diluted net income (loss) per common share allocated to Rentech is calculated by dividing net income (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 its inclusion would not have been anti-dilutive.
Foreign Currency	Foreign Currency Assets and liabilities of the Canadian entities have been translated to the reporting currency using the exchange rates in effect on the consolidated balance sheet dates. Equity accounts are translated at historical rates, except for the change in retained earnings during the year which is the result of the income statement translation process. A portion of the intercompany balances between the Parent and certain foreign subsidiaries are classified as a long-term investment because the Company does not intend to settle such accounts in the foreseeable future. Revenue and expense accounts are translated using the monthly average exchange rate during the period. The cumulative translation adjustments associated with the net assets of foreign subsidiaries are recorded in accumulated other comprehensive loss in the accompanying consolidated statements of stockholders’ equity (deficit).
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) includes all changes in consolidated stockholders’ equity during the period from non-owner sources. To date, accumulated other comprehensive income (loss) is primarily comprised of adjustments to the defined benefit pension plans and the postretirement benefit plans of discontinued operations and foreign currency translation. Accumulated other comprehensive loss is $23.5 million and $27.2 million at December 31, 2016 and 2015, respectively. The balance at December 31, 2016 is comprised of foreign currency translation loss adjustments of $23.5 million. The balance at December 31, 2015 is comprised of foreign currency translation loss adjustments of $27.5 million and pension and post-retirement plan income adjustments of $0.3 million. Activity for the years ended December 31, 2016, 2015 and 2014 is reflected in the Consolidated Statement of Comprehensive Income (Loss). For the year ended December 31, 2016, $0.3 million was reclassified from accumulated other comprehensive income to income. There were no material amounts reclassified from accumulated other comprehensive income in the years ended December 31, 2015 and 2014.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (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 currently expects to adopt the guidance as of January 1, 2018, under the modified retrospective method where the cumulative effect is recognized at the date of initial application. The Company’s evaluation of the guidance is ongoing and not complete. The FASB has issued and may issue in the future, interpretative guidance, which may cause our evaluation to change. 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 adoption of this guidance did not have any impact on the Company’s 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 adoption of this guidance did not have any impact on the Company’s consolidated financial position, results of operations and disclosures. 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 adoption of this guidance did not have any impact on the Company’s 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 adoption of this guidance did not have any impact on the Company’s consolidated financial position, results of operations and 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 adoption of this guidance did not have any impact on the Company’s consolidated financial position, results of operations and 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 adopted the provisions of this guidance in the first quarter of 2016 and applied the provisions prospectively. The adoption of this guidance did not have an impact on the Company’s 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 . This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. . In November 2015, the FASB issued guidance to simplify the presentation of deferred income taxes. The guidance requires that deferred income tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The current requirement that deferred tax liabilities and assets be offset and presented as a single amount is not affected by this guidance. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. In February 2016, the FASB issued an update to its guidance on lease accounting. This update revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability to make lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. The distinction between finance and operating leases has not significantly changed and the update does not significantly change the effect of finance and operating leases on the statement of operations. The new guidance is effective for the first interim and annual periods beginning after December 15, 2018, with early adoption permitted. At adoption, this update will be applied using a modified retrospective approach. The Company is currently assessing the impact of adoption of this standard on our consolidated financial statements. In March 2016, the FASB issued guidance on how to assess whether contingent call (put) options that accelerate the payment on debt instruments are clearly and closely related to their debt hosts. This guidance is effective for fiscal years, and interim periods within those years, beginning 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 disclosure. In August 2016, the FASB issued guidance on eight specific cash flow issues. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. 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 October 2016, the FASB issued guidance that requires the income tax consequences of an intra-entity transfer of an asset other than inventory to be recognized when the transfer occurs instead of when the asset is sold to an outside party. The guidance is required to be adopted retrospectively by recording a cumulative-effect adjustment to retained earnings as of the beginning of the adoption period. In January 2017, the FASB issued guidance that eliminates the requirement to determine implied goodwill in measuring an impairment loss. Upon adoption, a goodwill impairment will be measured as the excess of the reporting unit’s carrying value over fair value, limited to the amount of goodwill. This guidance is effective for goodwill impairment tests in fiscal years beginning after December 15, 2019. 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.
Fair value measurement	Accounting guidance provides for a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value in three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). In some cases, the inputs used to measure fair value might fall in different levels of the fair value hierarchy. All assets and liabilities are required to be classified in their entirety based on the lowest level of input that is significant to the fair value measurement in its entirety. Assessing the significance of a particular input may require judgment in considering factors specific to the asset or liability, and may affect the valuation of the asset or liability and its placement within the fair value hierarchy. The Company classifies fair value balances based on the fair value hierarchy, defined as follows: • 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.

Summary of Significant Accoun37

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Property, Plant and Equipment Stated at Cost Less Accumulated Depreciation	Property, plant and equipment is stated at cost less accumulated depreciation. Depreciation expense is calculated using the straight-line method over the estimated useful lives of the assets as follows: Type of Asset Estimated Useful Life Land improvements 5 - 20 years Building and building improvements 4 - 40 years Machinery and equipment 7 - 22 years Furniture, fixtures and office equipment 3 - 10 years Computer equipment and software 2 - 5 years Vehicles 2 - 15 years Leasehold improvements Useful life or remaining lease term whichever is shorter
Reconciliation of Change in Carrying Value of AROs	A reconciliation of the change in the carrying value of the AROs is as follows (in thousands): Balance at December 31, 2015 $ 223 Accretion expense 22 Liabilities settled in current period — Balance at December 31, 2016 $ 245
Summary of Intangible Assets	Intangible assets consist of the following at December 31, 2016 and 2015: As of December 31, 2016 As of December 31, 2015 Average Life (Years) Gross Amount Accumulated Amortization Net Carrying Amount Gross Amount Accumulated Amortization Net Carrying Amount (in thousands) Trade names 20 $ 10,896 $ (1,665 ) $ 9,231 $ 10,896 $ (1,089 ) $ 9,807 Wood chip processing agreements 1 - 17 29,765 (9,725 ) 20,040 29,765 (7,951 ) 21,814 Off-take contract 10 — — — 2,154 (197 ) 1,957 Customer relationships 13 2,700 (781 ) 1,919 2,700 (351 ) 2,349 Non-competition agreements 3 200 (163 ) 37 200 (43 ) 157 Intangibles $ 43,561 $ (12,334 ) $ 31,227 $ 45,715 $ (9,631 ) $ 36,084
Schedule of Future Amortization Expense	The amortization of the assets will result in the following amortization expense for the next five years (in thousands). For the Years Ending December 31, 2017 $ 2,112 2018 $ 1,977 2019 $ 1,833 2020 $ 1,756 2021 $ 1,384

Investment in CVR (Tables)

Investment in CVR (Tables)	12 Months Ended
	Dec. 31, 2016
Equity Method Investments And Joint Ventures [Abstract]
Summary of Financial Information	The following summarized financial information for CVR was derived from CVR’s Quarterly Report on Form 10-Q for the three months ended March 31, 2016, which was filed with the SEC on April 29, 2016, and its Annual Report on Form 10-K for the fiscal year ended December 31, 2016, which was filed with the SEC on February 21, 2017. As of December 31, 2016 (in thousands) Current assets $ 134,531 Noncurrent assets 1,177,686 Current liabilities 63,016 Noncurrent liabilities 624,294 For the Period April 1, 2016 - December 31, 2016 (in thousands) Net sales $ 283,192 Cost of sales 253,260 Loss from continuing operations before extraordinary items and cumulative effect of a change in accounting principle (44,980 ) Net loss (44,980 ) Net loss attributable to the entity (44,980 )

Pro Forma Information (Tables)

Pro Forma Information (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Pro Forma Information	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 Year Ended December 31, 2015 As Reported Pro Forma Adjustments Pro Forma (in thousands) Revenues $ 156,457 $ 389 $ 156,846 Net income (loss) $ (153,031 ) $ 130 $ (152,901 ) Net income (loss) attributable to Rentech $ (119,889 ) $ 130 $ (119,759 ) Basic and diluted net loss from continuing operations per common share allocated to Rentech $ (2.89 ) $ — $ (2.89 ) For the Year Ended December 31, 2014 As Reported Pro Forma Adjustments Pro Forma (in thousands) Revenues $ 130,948 $ 20,811 $ 151,759 Net income (loss) $ (32,504 ) $ 1,525 $ (30,979 ) Net income (loss) attributable to Rentech $ (35,850 ) $ 1,525 $ (34,325 ) Basic and diluted net income (loss) from continuing operations per common share allocated to Rentech $ (1.85 ) $ 0.07 $ (1.78 )

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2016
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 December 31, 2016 RNP Energy Technologies Total (in thousands) Other receivables $ — $ — $ — Prepaid expenses and other current assets — — — Total current assets $ — $ — $ — Total other assets $ — $ — $ — Total assets $ — $ — $ — Accounts payable $ — $ 150 $ 150 Total current liabilities $ — $ 150 $ 150 Total long-term liabilities $ — $ — $ — Total liabilities $ — $ 150 $ 150 As of December 31, 2015 RNP Energy Technologies Total (in thousands) Cash $ 15,823 $ — $ 15,823 Accounts receivable 11,451 — 11,451 Inventories 30,354 — 30,354 Prepaid expenses and other current assets 5,746 106 5,852 Other receivables 374 — 374 Total current assets $ 63,748 $ 106 $ 63,854 Property held for sale $ 159,596 $ 1,678 $ 161,274 Construction in progress 23,712 — 23,712 Other assets 71 10 81 Total other assets $ 183,379 $ 1,688 $ 185,067 Total assets $ 247,127 $ 1,794 $ 248,921 Accounts payable $ 12,022 $ 498 $ 12,520 Accrued payroll and benefits 5,746 4 5,750 Accrued liabilities 13,694 455 14,149 Deferred revenues 16,983 — 16,983 Accrued interest 4,650 — 4,650 Total current liabilities $ 53,095 $ 957 $ 54,052 Debt $ 347,574 $ — $ 347,574 Asset retirement obligation 4,498 — 4,498 Other 2,092 — 2,092 Total long-term liabilities $ 354,164 $ — $ 354,164 Total liabilities $ 407,259 $ 957 $ 408,216 The following table summarizes the results of discontinued operations. For the Year Ended December RNP Energy Technologies Total (in thousands) Revenues $ 54,347 — $ 54,347 Cost of sales 34,696 — 34,696 Gross profit 19,651 — 19,651 Operating income, excluding gain on sale 15,058 463 15,521 Gain on sale 357,345 785 358,130 Other income (expenses), net (5,259 ) 2,512 (2,747 ) Income before income taxes 367,144 3,760 370,904 Income tax expense 70,431 1,426 71,857 Net income 296,713 2,334 299,047 Net income attributable to noncontrolling interests 3,164 — 3,164 Net income attributable to Rentech common shareholders $ 293,549 $ 2,334 $ 295,883 Net income attributable to Rentech common shareholders $ 293,549 $ 2,334 $ 295,883 Net income attributable to noncontrolling interests 3,164 — 3,164 Income from discontinued operations, net of tax $ 296,713 $ 2,334 $ 299,047 For the Year Ended December 31, 2015 RNP Energy Technologies Total (in thousands) Revenues $ 340,731 $ 55 $ 340,786 Cost of sales 234,330 50 234,380 Gross profit 106,401 5 106,406 Operating income (loss) (72,103 ) 378 (71,725 ) Other income (expenses), net (20,360 ) 50 (20,310 ) Income (loss) before income taxes (92,463 ) 428 (92,035 ) Income tax expense 66 — 66 Net income (loss) (92,529 ) 428 (92,101 ) Net loss attributable to noncontrolling interests (38,653 ) — (38,653 ) Net income (loss) attributable to Rentech common shareholders $ (53,876 ) $ 428 $ (53,448 ) Net income (loss) attributable to Rentech common shareholders $ (53,876 ) $ 428 $ (53,448 ) Net loss attributable to noncontrolling interests (38,653 ) — (38,653 ) Income (loss) from discontinued operations, net of tax $ (92,529 ) $ 428 $ (92,101 ) For the Year Ended December 31, 2014 RNP Energy Technologies Total (in thousands) Revenues $ 334,612 $ 322 $ 334,934 Cost of sales 274,135 200 274,335 Gross profit 60,477 122 60,599 Operating income 16,905 6,053 22,958 Other income (expenses), net (14,258 ) 52 (14,206 ) Income before income taxes 2,647 6,105 8,752 Income tax expense 509 2,249 2,758 Net income 2,138 3,856 5,994 Net loss attributable to noncontrolling interests (427 ) — (427 ) Net income attributable to Rentech common shareholders $ 2,565 $ 3,856 $ 6,421 Net income attributable to Rentech common shareholders $ 2,565 $ 3,856 $ 6,421 Net loss attributable to noncontrolling interests (427 ) — (427 ) Income from discontinued operations, net of tax $ 2,138 $ 3,856 $ 5,994
Summary of Total Debt	As of December 31, 2016, the Company was in compliance with its debt covenants. Total debt, excluding discontinued operations, consisted of the following: As of December 31, 2016 2015 (in thousands) QS Construction Facility $ 13,500 $ 19,926 Fulghum debt 36,756 47,049 GSO Credit Agreement 52,250 95,000 NEWP debt 13,944 16,107 Total debt 116,450 178,082 Less: Debt issuance costs (1,357 ) (2,002 ) Less: Unamortized net discount (123 ) (68 ) Less: Current portion (11,082 ) (18,307 ) Less: Current portion unamortized net premium (186 ) (468 ) Plus: Current portion debt issuance costs 31 31 Long-term debt $ 103,733 $ 157,268
Summary of Changes in Projected Benefit Obligation	The following tables summarize the projected benefit obligation, the assets and the funded status of the Pension Plans and the Postretirement Plan at December 31, 2015: As of December 31, 2015 Pension Postretirement (in thousands) Projected benefit obligation Benefit obligation at beginning of year $ 5,796 $ 927 Service cost 206 35 Interest cost 218 30 Actuarial (gain) loss (500 ) (94 ) Actual benefit paid (200 ) (27 ) Benefit obligation at end of year 5,520 871 Fair value of plan assets Fair value of plan assets at beginning of year 5,025 — Actual return on plan assets (23 ) — Employer contributions — 27 Actual benefit paid (200 ) (27 ) Fair value of plan assets at end of year 4,802 — Funded status at end of year $ (718 ) $ (871 ) Amounts recognized in the consolidated balance sheet Noncurrent assets $ 19 $ — Current liabilities — (67 ) Noncurrent liabilities (737 ) (804 ) $ (718 ) $ (871 )
Components of Net Periodic Benefit Cost and Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income	The components of net periodic benefit cost and other changes in plan assets and benefit obligations recognized in other comprehensive income were as follows for the years ended December 31, 2015 and 2014: For the Year Ended December 31, 2015 For the Year Ended December 31, 2014 Pension Postretirement Pension Postretirement (in thousands) Net periodic benefit cost Service cost $ 206 $ 35 $ 106 $ 35 Interest cost 218 30 213 37 Expected return on plan assets (296 ) — (289 ) — Amortization of prior service cost — 22 — 22 Amortization of net gain — (13 ) (54 ) (16 ) Net periodic pension costs $ 128 $ 74 $ (24 ) $ 78 Other changes in plan assets and benefit obligations recognized in other comprehensive income Net actuarial (gain) loss $ (181 ) $ (94 ) $ 1,163 $ 93 Recognized actuarial gain — 13 54 16 Prior service cost — — — — Recognized prior service cost — (22 ) — (22 ) Total recognized in other comprehensive (income) loss $ (181 ) $ (103 ) $ 1,217 $ 87
Summary of Accumulated Other Comprehensive Loss Not Yet Recognized in Net Periodic Cost	Accumulated other comprehensive loss at December 31, 2015 and 2014 consisted of the following amounts that had not yet been recognized in net periodic benefit cost: For the Year Ended December 31, 2015 For the Year Ended December 31, 2014 Pension Postretirement Pension Postretirement (in thousands) Net gain $ (295 ) $ (260 ) $ (114 ) $ (178 ) Prior service cost — 265 — 287 $ (295 ) $ 5 $ (114 ) $ 109
Weighted Average Assumptions Used to Determine Benefit Obligations	Weighted average assumptions used to determine benefit obligations: As of December 31, 2015 As of December 31, 2014 Pension Postretirement Pension Postretirement Discount rate 4.2 % 4.0 % 4.0 % 3.9 %
Weighted Average Assumptions Used to Determine Net Pension Cost	Weighted average assumptions used to determine net pension cost: For the Year Ended December 31, 2015 For the Year Ended December 31, 2014 Pension Postretirement Pension Postretirement Discount rate 4.0 % 3.9 % 4.8 % 4.7 % Expected rate of return on assets 6.0 % N/A 6.0 % N/A Postretirement As of December 31, 2015 2014 Health care cost trend: initial N/A 9.00 % Health care cost trend: ultimate N/A 5.00 % Year ultimate reached N/A 2025
Schedule of Allocation of Plan Assets	As of December 31, 2015, there were no mining retirees entitled to medical coverage, and there would not be any future mining retirees entitled to medical coverage since there were no active mining participants in the Postretirement Plan. Therefore, medical trend rates were no longer relevant. As of December 31, 2015 Target Allocation Percentage of Pension Plan Assets 2015 Asset Category Equity securities 50 % 52 % Debt securities 50 % 48 %
Summary of Pension Plan Assets Measured at Fair Value	The fair value of the pension plan assets consisted of the following at December 31, 2015: As of December 31, 2015 (in thousands) Mutual funds - equity $ 2,560 Mutual funds - fixed income 2,051 Other 191 Fair value of plan assets $ 4,802
Summary of Future Minimum Lease Payments	Future minimum lease payments as of December 31, 2016 are as follows (in thousands): For the Years Ending December 31, (1) 2017 $ 3,385 2018 3,177 2019 3,071 2020 2,513 2021 and thereafter 7,977 $ 20,123 (1) Minimum payments have not been reduced by minimum sublease rentals of $2.6 million due in the future under a non-cancelable sublease.
RNP [Member]
Summary of Future Minimum Lease Payments	Future minimum lease payments as of December 31, 2015 were as follows (in thousands): For the Years Ending December 31, 2016 $ 3,139 2017 1,067 2018 59 2019 40 2020 10 $ 4,315
Phantom Share Units (PSUs) [Member]
Equity Based Compensation Transactions	Phantom unit transactions during the years ended December 31, 2015 and 2014 are summarized as follows: Number of shares Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Outstanding at December 31, 2013 193,632 $ 20.97 $ 3,407,929 Granted 160,088 10.93 Vested and Settled in Shares (83,471 ) (20.68 ) Vested and Surrendered for Withholding Taxes Payable (35,342 ) (20.91 ) Canceled / Expired (15,049 ) (24.79 ) Outstanding at December 31, 2014 219,858 $ 11.33 $ 2,310,711 Granted 91,964 10.42 Vested and Settled in Shares (72,237 ) (15.69 ) Vested and Surrendered for Withholding Taxes Payable (25,267 ) (15.94 ) Canceled / Expired (18,963 ) (15.80 ) Outstanding at December 31, 2015 195,355 $ 11.07 $ 2,070,605
2011 LTIP [Member] | Restricted Stock Units and Performance Share Award [Member]
Charges Associated with Equity Based Compensation	During the years ended December 31, 2016, 2015 and 2014, charges associated with all equity-based grants issued by RNP under the 2011 LTIP were recorded as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Stock based compensation expense - continuing operations $ 103 $ 223 $ 665 Stock based compensation expense - discontinued operations 148 852 618 Total stock based compensation expense $ 251 $ 1,075 $ 1,283
Discontinued Operations [Member]
Summary of Total Debt	As of December 31, 2015, the Company was in compliance with its debt covenants. Total debt for discontinued operations consisted of the following: As of December 31, 2015 (in thousands) Notes $ 320,000 GE Credit Agreement 34,500 Total debt 354,500 Less: Debt issuance costs (6,926 ) Less: Current portion — Long-term debt $ 347,574

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Dec. 31, 2016
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 December 31, 2016 and 2015. Level 1 Level 2 Level 3 (in thousands) Liabilities Earn-out consideration - 2016 $ — $ — $ 234 Earn-out consideration - 2015 — — 871
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 December 31, 2016. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Fulghum debt $ — $ 38,424 $ — $ 37,473 NEWP debt — 14,042 — 13,973 GSO Credit Agreement — 52,250 — 50,024 The following table presents the fair value and carrying value of the Company’s borrowings as of December 31, 2015. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Fulghum debt $ — $ 46,840 $ — $ 48,150 NEWP debt — 15,964 — 16,203 GSO Credit Agreement — 95,000 — 91,733
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 is as follows: Atikokan NEWP Total (in thousands) Balance at December 31, 2014 $ 1,295 $ 5,000 $ 6,295 Less: Unrealized gain (230 ) — (230 ) Less: Unrealized gain on foreign currency translation (194 ) — (194 ) Less: Earn-out consideration payment — (5,000 ) (5,000 ) Balance at December 31, 2015 $ 871 $ — $ 871 Less: Unrealized gain (676 ) — (676 ) Less: Unrealized loss on foreign currency translation 39 — 39 Balance at December 31, 2016 $ 234 $ — $ 234

Derivative Instruments (Tables)

Derivative Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Net Gain (Loss) on Interest Rate Swaps and Currency Swap	Net gain (loss) on interest rate swaps: For the Years Ended December 31, 2016 2015 2014 (in thousands) Realized loss $ — $ (72 ) $ — Unrealized gain 227 294 172 Total net gain on interest rate swaps $ 227 $ 222 $ 172 The fair value of the currency swaps at December 31, 2016 and 2015 represents the unrealized loss. For the Years Ended December 31, 2015 2016 2015 (in thousands) Realized loss $ — $ — Unrealized gain (loss) 671 (1,254 ) Total net gain (loss) on currency swaps $ 671 $ (1,254 )
Interest Rate Swaps and Currency Swaps, Recorded in Other Current Liabilities	The currency swaps are recorded in other current liabilities on the consolidated balance sheets. As of December 31, 2016 December 31, 2015 (in thousands) Currency swaps recorded in current liabilities: Gross amounts recognized $ (865 ) $ (1,536 ) Gross amounts offset in consolidated balance sheets — — Net amounts presented in the consolidated balance sheets $ (865 ) $ (1,536 ) The interest rate swaps are recorded in current liabilities on the consolidated balance sheets. As of December 31, 2016 December 31, 2015 (in thousands) Interest rate swaps recorded in current liabilities: Gross amounts recognized $ (328 ) $ (555 ) Gross amounts offset in consolidated balance sheets — — Net amounts presented in the consolidated balance sheets $ (328 ) $ (555 )
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 December 31, 2016: Level 1 Level 2 Level 3 (in thousands) Liabilities Interest rate swaps $ — $ 328 $ — Currency swaps — 865 — The following table presents the financial instruments that were accounted for at fair value by level as of December 31, 2015: Level 1 Level 2 Level 3 (in thousands) Liabilities Interest rate swaps — 555 — Currency swaps — 1,536 —

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories consisted of the following: As of December 31, 2016 December 31, 2015 (in thousands) Finished goods $ 22,047 $ 12,970 Raw materials 6,084 10,801 Total inventory $ 28,131 $ 23,771

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment consisted of the following: As of December 31, 2016 December 31, 2015 (in thousands) Land and land improvements $ 4,508 $ 6,850 Buildings and building improvements 13,059 16,078 Machinery and equipment 120,578 233,560 Furniture, fixtures and office equipment 445 1,293 Computer equipment and computer software 3,105 5,732 Vehicles 8,529 7,120 Leasehold improvements 2,575 2,712 152,799 273,345 Less: Accumulated depreciation (35,234 ) (32,645 ) Total property, plant and equipment, net $ 117,565 $ 240,700
Construction in Progress	Construction in progress consisted of the following: As of December 31, 2016 December 31, 2015 (in thousands) Fulghum Fibres $ 746 $ 607 Atikokan Facility — 215 Wawa Facility — 2,170 Other 159 1,248 Total construction in progress $ 905 $ 4,240

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2016
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 December 31, 2015 $ 29,932 $ 10,323 $ 40,255 Impairment (11,679 ) — (11,679 ) Balance at December 31, 2016 $ 18,253 $ 10,323 $ 28,576

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Summary of Total Debt	As of December 31, 2016, the Company was in compliance with its debt covenants. Total debt, excluding discontinued operations, consisted of the following: As of December 31, 2016 2015 (in thousands) QS Construction Facility $ 13,500 $ 19,926 Fulghum debt 36,756 47,049 GSO Credit Agreement 52,250 95,000 NEWP debt 13,944 16,107 Total debt 116,450 178,082 Less: Debt issuance costs (1,357 ) (2,002 ) Less: Unamortized net discount (123 ) (68 ) Less: Current portion (11,082 ) (18,307 ) Less: Current portion unamortized net premium (186 ) (468 ) Plus: Current portion debt issuance costs 31 31 Long-term debt $ 103,733 $ 157,268
Future Maturities of Long-term Debt	Future maturities of total debt are as follows (in thousands): For the Years Ending December 31, 2017 $ 11,082 2018 7,371 2019 59,152 2020 7,512 2021 4,350 Thereafter 26,983 $ 116,450

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Summary of Future Minimum Lease Payments	Future minimum lease payments as of December 31, 2016 are as follows (in thousands): For the Years Ending December 31, (1) 2017 $ 3,385 2018 3,177 2019 3,071 2020 2,513 2021 and thereafter 7,977 $ 20,123 (1) Minimum payments have not been reduced by minimum sublease rentals of $2.6 million due in the future under a non-cancelable sublease.

Preferred Stock (Tables)

Preferred Stock (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of Mezzanine Equity	Mezzanine equity consisted of the following: As of December 31, 2015 (in thousands) Original issue price of 2014 Preferred Stock $ 100,000 Less: Issuance costs (2,648 ) Less: Unamortized discount (1,512 ) Total mezzanine equity $ 95,840

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Performance-Based RSUs, or PSUs, and Time-Based Restricted Stock Units, or RSUs Issued by the Company	During the years ended December 31, 2016, 2015 and 2014, the Company issued the following performance-based RSUs, or PSUs, and time-based restricted stock units, or RSUs: Number of Awards For the Years Ended December 31, Type of Award 2016 2015 2014 Performance awards — — 556,400 Time-vested awards 419,750 47,960 52,100 Total 419,750 47,960 608,500

Accounting for Equity Based C50

Accounting for Equity Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
Charges Associated with All Equity Based Grants	During the years ended December 31, 2016, 2015 and 2014, charges associated with all equity-based grants were recorded as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Compensation expense $ 1,529 $ 2,736 $ 4,658 Board compensation expense 419 637 872 Total expense $ 1,948 $ 3,373 $ 5,530 Increase to both basic and diluted loss per share from compensation expense $ 0.08 $ 0.15 $ 0.24
Fair Value of Options and Warrants	The Company uses the Black-Scholes option pricing model to determine the weighted average fair value of options and warrants. The assumptions utilized to determine the fair value of options and warrants are indicated in the following table: For the Years Ended December 31, 2016 2015 2014 Risk-free interest rate 1.65 % 1.76 % 1.28% - 1.65% Expected volatility 82.8 % 55.7 % 54.5% - 57.3% Expected life (in years) 10 5.58 3.58 - 4.41 Dividend yield 0 % 0 % 0 % Forfeiture rate 7 % 15 % 0 - 22%
Number of Shares Reserved, Outstanding and Available for Issuance	The number of shares reserved, outstanding and available for issuance are as follows: Shares Reserved as of December Shares Underlying Outstanding Awards as of December 31, Shares Available for Issuance as of December 31, 2016 2016 2015 2016 2015 (in thousands) Name of Plan 2006 Incentive Award Plan: Stock options — 6 53 — — 2009 Incentive Award Plan: Stock options 3,922 854 918 439 899 Restricted stock units and PSUs — 642 444 — — Adjustment for Special Distribution 17 — — — — 3,939 1,502 1,415 439 899 Options not from a plan 110 110 110 — — Restricted stock units not from a plan 202 202 202 — — 4,251 1,814 1,727 439 899
Restricted Stock Units and PSU [Member]
Charges Associated with Equity Based Compensation	During the years ended December 31, 2016, 2015 and 2014, charges associated with time-based RSUs and PSU grants were recorded as follows: For the Years Ended December 31, 2016 2015 2014 Compensation expense $ 949 $ 2,578 $ 4,619 Board compensation expense 69 336 504 Total compensation expense $ 1,018 $ 2,914 $ 5,123
Equity Based Compensation Transactions	RSU and PSU transactions during the year ended December 31, 2016, 2015 and 2014 are summarized as follows: Number of shares Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Outstanding at December 31, 2013 1,133,000 $ 17.60 $ 23,793,000 Granted 608,500 18.80 Vested and Settled in Shares (150,000 ) 18.70 Vested and Surrendered for Withholding Taxes Payable (68,800 ) 18.20 Canceled / Expired (502,500 ) 11.60 Outstanding at December 31, 2014 1,020,200 $ 12.80 $ 12,845,706 Granted 47,960 10.48 Vested and Settled in Shares (54,506 ) 21.96 Vested and Surrendered for Withholding Taxes Payable (25,871 ) 21.78 Canceled / Expired (350,137 ) 17.39 Outstanding at December 31, 2015 637,646 $ 13.27 $ 2,244,116 Granted 419,750 1.96 Vested and Settled in Shares (42,083 ) 14.74 Vested and Surrendered for Withholding Taxes Payable (15,891 ) 15.46 Canceled / Expired (163,271 ) 13.84 Outstanding at December 31, 2016 836,151 $ 7.36 $ 2,073,654
Warrants [Member]
Equity Based Compensation Transactions	Warrant transactions during the years ended December 31, 2016, 2015 and 2014 are summarized as follows: Number of shares Weighted Average Exercise Price Outstanding at December 31, 2013 125,000 $ 5.70 Granted — — Vested — — Exercised — — Canceled / Expired — — Outstanding at December 31, 2014 125,000 $ 5.70 Granted — — Vested — — Exercised — — Canceled / Expired — — Outstanding at December 31, 2015 125,000 $ 5.70 Granted — — Vested — — Exercised — — Canceled / Expired — — Outstanding at December 31, 2016 125,000 $ 5.70 Warrants exercisable at December 31, 2016, 2015 and 2014 125,000 $ 5.70
Summary of Options and Warrants Outstanding and Exercisable	The following information summarizes warrants outstanding and exercisable at December 31, 2016: Outstanding Exercisable Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life in Years Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 5.70 125,000 N/A $ 5.70 125,000 $ 5.70
Common Stock Options [Member]
Charges Associated with Equity Based Compensation	During the years ended December 31, 2016, 2015 and 2014, charges associated with stock option grants were recorded as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Compensation expense $ 580 $ 159 $ 39 Board compensation expense — — 17 Total compensation expense 580 159 56 Consulting expense — — — Total expense $ 580 $ 159 $ 56
Equity Based Compensation Transactions	Option transactions during the years ended December 31, 2016, 2015 and 2014 are summarized as follows: Number of shares Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding at December 31, 2013 349,000 $ 15.90 $ 2,144,448 Granted 112,200 12.50 Exercised (39,300 ) 11.70 Canceled / Expired (10,000 ) 8.90 Outstanding at December 31, 2014 411,900 $ 15.50 $ 784,931 Granted 788,500 3.03 Exercised (82,900 ) 8.71 Canceled / Expired (36,400 ) 31.98 Outstanding at December 31, 2015 1,081,100 $ 6.39 $ 386,365 Granted 72,000 2.99 Exercised — — Canceled / Expired (183,500 ) 14.30 Outstanding at December 31, 2016 969,600 $ 4.64 $ — Options exercisable at December 31, 2016 392,540 $ 5.70 $ — Options exercisable at December 31, 2015 209,994 $ 16.64 Options exercisable at December 31, 2014 301,700 $ 16.70 Weighted average fair value of options granted during the year ended December 31, 2016 $ 2.47
Summary of Options and Warrants Outstanding and Exercisable	The following information summarizes stock options outstanding and exercisable at December 31, 2016: Outstanding Exercisable Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life in Years Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $2.81-$3.24 783,000 9.01 3.03 260,990 $ 3.03 $8.90-$9.60 65,700 3.86 8.94 65,700 8.94 $12.40-$14.70 117,700 3.06 12.54 62,650 12.66 $ 20.70 3,200 0.30 20.70 3,200 20.70 969,600 392,540

Future Minimum Lease Receipts (

Future Minimum Lease Receipts (Tables)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Schedule Of Operating Leases Future Minimum Payments Receivable Table Text Block	The following is a schedule by years of minimum future rentals on non-cancelable operating leases as of December 31, 2016 (in thousands): For the Years Ending December 31, 2017 $ 16,957 2018 10,276 2019 9,221 2020 6,316 2021 5,110 $ 47,880

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Domestic and Foreign Components of Loss from Continuing Operations Before Income Taxes	The domestic and foreign components of loss from continuing operations before income taxes for the years ended December 31, 2016, 2015 and 2014 are as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Domestic $ (46,483 ) $ (33,389 ) $ (31,356 ) Foreign (144,009 ) (27,223 ) (9,553 ) Total $ (190,492 ) $ (60,612 ) $ (40,909 )
Income Tax Provision (Benefit) for Continuing Operations	The income tax provision (benefit) for continuing operations for the years ended December 31, 2016, 2015 and 2014 was as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Current: Federal $ (17,360 ) $ — $ (2,615 ) State (3,932 ) 538 61 Foreign 1,599 680 459 Total Current $ (19,693 ) $ 1,218 $ (2,095 ) Deferred: Federal $ (44,489 ) $ (337 ) $ (323 ) State (89 ) (563 ) 7 Foreign (27 ) — — Total Deferred $ (44,605 ) $ (900 ) $ (316 ) Income tax (benefit) expense from continuing operations $ (64,298 ) $ 318 $ (2,411 )
Income Taxes at the Federal Statutory Rate for Continuing Operations	A reconciliation of the income taxes at the federal statutory rate to the effective tax rate for continuing operations is as follows: For the Years Ended December 31, 2016 2015 2014 (in thousands) Federal income tax benefit calculated at the federal statutory rate $ (66,671 ) $ (20,611 ) $ (13,942 ) Impact of foreign earnings (480 ) 79 678 State income tax benefit net of federal benefit (2,936 ) (1,668 ) (1,209 ) Nondeductible expenses 291 135 126 Return to provision (121 ) 59 91 Goodwill impairment 4,088 — — Minority interest, net of state tax benefit (154 ) 353 504 Prior and current period Canadian net operating losses (17,183 ) — — Basis difference in subsidiaries 756 (692 ) 103 Partnership basis difference — 55 44 Change in valuation allowance 17,766 21,927 10,557 State rate change (1,856 ) 3,451 1,144 State NOL rate adjustment/other adjustment — (778 ) — Other items 2,202 (1,992 ) (507 ) Income tax (benefit) expense from continuing operations (64,298 ) 318 (2,411 )
Components of the Net Deferred Tax Liability	The components of the net deferred tax liability as of December 31, 2016 and 2015 are as follows: As of December 31, 2016 2015 (in thousands) Accruals for financial statement purposes not allowed for income taxes $ 3,582 $ 5,031 Basis difference in prepaid expenses (431 ) (481 ) Inventory 5,969 4,004 Unrealized gain (86 ) (114 ) Net operating loss and AMT credit carryforward 39,365 75,228 R&D credit carryforward 6,191 6,191 Basis difference relating to intangibles (8,962 ) (8,626 ) Basis difference in property, plant and equipment 21,767 (17,555 ) Stock option exercises 1,013 4,486 Basis difference in foreign subsidiaries (5,801 ) (5,270 ) Basis difference in partnership interest (35,994 ) 10,361 Other items 2,241 1,569 Valuation allowance (36,680 ) (82,125 ) Total deferred tax liabilities, net $ (7,826 ) $ (7,301 )
Available Carryforwards to Offset Future Taxable Income	As of December 31, 2016, the Company had the following available carryforwards and tax attributes to offset future taxable income: Description Amount Expiration (in thousands) Net Operating Losses - Federal $ 32,672 2034 Net Operating Losses - Canadian $ 64,840 2031 Net Operating Losses - States (Post-Appointment and Pre-tax) Alabama $ 1,234 2017 - 2031 Arkansas 19 2021 California 2,929 2017 - 2035 Colorado 6,156 2026 - 2035 Georgia 1,370 2028 - 2036 Hawaii 6,189 2028 - 2034 Illinois 86,620 2018 - 2027 Louisiana 88 2028 - 2036 Mississippi 1,349 2020 - 2036 New York 1,427 2017 Pennsylvania 1,612 2035 - 2036 South Carolina 8 2036 Virginia 40 2036 $ 109,041 R&D credit carryforward $ 6,191 2027 - 2033 Alternative minimum tax credit carryforward $ 5,052 No Expiration Foreign tax credit carryforward $ 399 2026
Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: As of December 31, 2016 2015 2014 (in thousands) Reconciliation of Unrecognized Tax Liability Balance at beginning of year $ 3,592 $ 3,592 $ 4,268 Additions based on tax positions taken during a prior period — — 21 Additions based on tax positions related to the current period — — 4.00 Reductions based on tax positions related to prior years — — (701 ) Settlements with taxing authorities — — — Lapse of statutes of limitations — — — Balance at end of year $ 3,592 $ 3,592 $ 3,592

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2016
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 Years Ended December 31, 2016 2015 2014 (in thousands) Revenues Fulghum Fibres $ 97,376 $ 94,219 $ 94,748 Wood Pellets: Industrial 25,592 7,933 4,086 Wood Pellets: NEWP 27,776 54,305 32,114 Total revenues $ 150,744 $ 156,457 $ 130,948 Gross profit (loss) Fulghum Fibres $ 14,192 $ 18,293 $ 12,444 Wood Pellets: Industrial (25,174 ) (12,388 ) 703 Wood Pellets: NEWP 4,489 12,086 6,050 Total gross profit (loss) $ (6,493 ) $ 17,991 $ 19,197 Selling, general and administrative expenses Fulghum Fibres $ 4,677 $ 4,999 $ 6,399 Wood Pellets: Industrial 7,900 19,969 12,868 Wood Pellets: NEWP 2,176 2,693 1,581 Total segment selling, general and administrative expenses $ 14,753 $ 27,661 $ 20,848 Depreciation and amortization Fulghum Fibres $ 1,405 $ 2,986 $ 2,088 Wood Pellets: Industrial 173 172 139 Wood Pellets: NEWP 1,203 1,468 81 Total segment depreciation and amortization recorded in operating expenses 2,781 4,626 2,308 Fulghum Fibres 7,690 8,680 7,374 Wood Pellets: Industrial 9,026 2,063 — Wood Pellets: NEWP 2,044 3,049 1,886 Total depreciation and amortization recorded in cost of sales 18,760 13,792 9,260 Total segment depreciation and amortization $ 21,541 $ 18,418 $ 11,568 Other operating (income) expenses Fulghum Fibres $ 11,964 (1) $ 11,633 (2) $ 38 Wood Pellets: Industrial 117,893 (3) 2,279 (350 ) Wood Pellets: NEWP 6 — — Total segment other operating (income) expenses $ 129,863 $ 13,912 $ (312 ) Operating income (loss) Fulghum Fibres $ (3,853 ) (1) $ (1,324 ) (2) $ 3,919 Wood Pellets: Industrial (151,142 ) (3) (34,808 ) (11,954 ) Wood Pellets: NEWP 1,104 7,925 4,388 Total segment operating loss $ (153,891 ) $ (28,207 ) $ (3,647 ) Interest expense Fulghum Fibres $ 2,257 $ 2,263 $ 2,590 Wood Pellets: Industrial 1,646 1,365 3 Wood Pellets: NEWP 610 601 304 Total segment interest expense $ 4,513 $ 4,229 $ 2,897 Net income (loss) Fulghum Fibres $ (4,386 ) $ (3,007 ) $ 75 Wood Pellets: Industrial (152,672 ) (36,542 ) (11,616 ) Wood Pellets: NEWP 801 7,664 4,342 Total segment net loss $ (156,257 ) $ (31,885 ) $ (7,199 ) Reconciliation of segment net loss to consolidated net income (loss): Segment net loss $ (156,257 ) $ (31,885 ) $ (7,199 ) Corporate and unallocated expenses recorded as selling, general and administrative expenses (17,736 ) (21,231 ) (31,735 ) Corporate and unallocated depreciation and amortization expense (404 ) (549 ) (579 ) Corporate and unallocated expenses recorded as other income (expense) (5,250 ) (730 ) (1,634 ) Corporate and unallocated interest expense (6,473 ) (6,517 ) (380 ) Corporate income tax benefit (expense) 63,528 (18 ) 3,029 Equity in loss of CVR (4) (3,602 ) — — Income (loss) from discontinued operations, net of tax (5) 299,047 (92,101 ) 5,994 Consolidated net income (loss) $ 172,853 $ (153,031 ) $ (32,504 ) As of December 31, 2016 December 31, 2015 (in thousands) Total assets Fulghum Fibres 155,646 179,327 Wood Pellets: Industrial 19,060 142,887 Wood Pellets: NEWP 61,674 62,709 Total segment assets $ 236,380 $ 384,923 Reconciliation of segment total assets to consolidated total assets: Segment total assets $ 236,380 $ 384,923 Corporate and other 76,337 16,447 Discontinued operations — 248,921 Consolidated total assets $ 312,717 $ 650,291 For the Years Ended December 31, 2016 2015 2014 (in thousands) Capital expenditures Fulghum Fibres $ 6,697 $ 9,057 $ 21,683 Wood Pellets: Industrial 11,969 31,775 79,603 Wood Pellets: NEWP 417 1,557 125 Corporate and other 800 1,086 1,437 Total capital expenditures - continuing operations $ 19,883 $ 43,475 $ 102,848 Discontinued operations 11,075 38,330 71,663 Total capital expenditures $ 30,958 $ 81,805 $ 174,511 (1) Includes goodwill impairment of $11.7 million for the year ended December 31, 2016. ( 2 ) Includes asset impairments totaling $11.3 million for the year ended December 31, 2015. ( 3 ) Includes net asset impairments totaling $116.2 million for the year ended December 31, 2016. ( 4 ) For the year ended December 31, 2016, equity in loss of investee includes $3.6 million, which includes the Company’s proportionate share of loss from its investment in CVR and amortization of the basis differences. ( 5 ) For the year ended December 31, 2016, income from discontinued operations, net of tax includes $358.6 million, which is the Company’s proportionate share of the book gain on sale of RNP.
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 Years Ended December 31, 2016 2015 2014 (in thousands) United States $ 78,825 $ 113,404 $ 91,156 Canada 25,592 7,923 4,086 Other 46,327 35,130 35,706 Total revenues $ 150,744 $ 156,457 $ 130,948
Summary of Assets by Geographic Area	The following table sets forth assets by geographic area: As of December 31, 2016 December 31, 2015 (in thousands) United States - Continuing Operations $ 254,255 $ 216,472 Canada 19,060 142,866 Other 39,402 42,032 Total assets - Continuing Operations 312,717 401,370 United States - Discontinued Operations — 248,921 Total assets $ 312,717 $ 650,291

Net Income (Loss) Per Common 54

Net Income (Loss) Per Common Share Attributable to Rentech (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	For the Years Ended December 31, 2016 2015 2014 (in thousands, except for per share data) Numerator: Loss from continuing operations $ (126,194 ) $ (60,930 ) $ (38,498 ) Less: Loss on redemption of preferred stock (11,049 ) — — Less: Preferred stock dividends (1,320 ) (5,280 ) (3,840 ) Less: (Income) loss from continuing operations attributable to noncontrolling interests (414 ) (231 ) 67 Less: Income from continuing operations allocated to participating securities — — — Loss from continuing operations allocated to common shareholders $ (138,977 ) $ (66,441 ) $ (42,271 ) Numerator: Income (loss) from discontinued operations $ 299,047 $ (92,101 ) $ 5,994 Less: (Income) loss from discontinued operations attributable to noncontrolling interests (3,164 ) 38,653 427 Less: Income from discontinued operations allocated to participating securities (7,541 ) — (236 ) Income (loss) from discontinued operations allocated to common shareholders $ 288,342 $ (53,448 ) $ 6,185 Numerator: Net income (loss) attributable to Rentech common shareholders $ 156,906 $ (119,889 ) $ (35,850 ) Less: Income allocated to participating securities (3,999 ) — — Net income (loss) allocated to common shareholders $ 152,907 $ (119,889 ) $ (35,850 ) Denominator: Weighted average common shares outstanding 23,122 22,981 22,856 Effect of dilutive securities: Preferred stock — — — Warrants — — — Common stock options — — — Restricted stock — — — Diluted shares outstanding 23,122 22,981 22,856 Basic: Continuing operations $ (6.01 ) $ (2.89 ) $ (1.85 ) Discontinued operations $ 12.47 $ (2.33 ) $ 0.27 Net income (loss) per common share $ 6.61 $ (5.22 ) $ (1.57 ) Diluted: Continuing operations $ (6.01 ) $ (2.89 ) $ (1.85 ) Discontinued operations $ 12.47 $ (2.33 ) $ 0.27 Net income (loss) per common share $ 6.61 $ (5.22 ) $ (1.57 )

Selected Quarterly Financial 55

Selected Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Selected Unaudited Condensed Consolidated Financial Information	Selected unaudited condensed consolidated financial information for the years ended December 31, 2016 and 2015 is presented in the tables below (in thousands, except per share data). The amounts for the second and third quarters of 2016 have been restated, as discussed below. Restated Restated First Quarter Second Third Quarter Fourth Quarter For 2016 Revenues $ 39,937 $ 31,793 $ 38,598 $ 40,416 Gross profit (loss) $ 131 $ (1,679 ) $ (795 ) $ (4,150 ) Operating loss $ (10,004 ) $ (11,847 ) $ (13,086 ) $ (139,055 ) Loss from continuing operations $ (11,028 ) $ (8,941 ) $ (10,354 ) $ (95,872 ) Income (loss) from discontinued operations, net of tax $ 5,574 $ 305,100 $ 1,666 $ (13,294 ) Net income (loss) $ (5,454 ) $ 296,159 $ (8,688 ) $ (109,166 ) Net (income) loss attributable to noncontrolling interests $ (3,406 ) $ (157 ) $ 71 $ (86 ) Net income (loss) attributable to Rentech $ (10,180 ) $ 284,953 $ (8,617 ) $ (109,252 ) Net income (loss) per common share allocated to Rentech: Basic: Continuing operations $ (0.54 ) $ (0.87 ) $ (0.45 ) $ (4.14 ) Discontinued operations $ 0.10 $ 12.89 $ 0.08 (0.57 ) Net income (loss) $ (0.44 ) $ 12.05 $ (0.37 ) $ (4.71 ) Diluted: Continuing operations $ (0.54 ) $ (0.87 ) $ (0.45 ) $ (4.14 ) Discontinued operations $ 0.10 $ 12.89 $ 0.08 (0.57 ) Net income (loss) $ (0.44 ) $ 12.05 $ (0.37 ) $ (4.71 ) First Quarter Second Quarter Third Quarter Fourth Quarter For 2015 Revenues $ 36,436 $ 39,925 $ 42,829 $ 37,267 Gross profit $ 5,526 $ 3,815 $ 5,751 $ 2,899 Operating loss $ (6,887 ) $ (11,563 ) $ (8,008 ) $ (24,269 ) Loss from continuing operations $ (6,039 ) $ (16,578 ) $ (10,534 ) $ (27,779 ) Income (loss) from discontinued operations, net of tax $ 6,085 $ (62,133 ) $ (22,302 ) $ (13,751 ) Net income (loss) $ 46 $ (78,711 ) $ (32,836 ) $ (41,530 ) Net (income) loss attributable to noncontrolling interests $ (3,675 ) $ 26,617 $ 9,812 $ 5,668 Net loss attributable to Rentech $ (4,949 ) $ (53,414 ) $ (24,344 ) $ (37,182 ) Net income (loss) per common share allocated to Rentech: Basic: Continuing operations $ (0.32 ) $ (0.78 ) $ (0.51 ) $ (1.27 ) Discontinued operations $ 0.10 $ (1.55 ) $ (0.55 ) $ (0.34 ) Net loss $ (0.22 ) $ (2.33 ) $ (1.06 ) $ (1.62 ) Diluted: Continuing operations $ (0.32 ) $ (0.78 ) $ (0.51 ) $ (1.27 ) Discontinued operations $ 0.10 $ (1.55 ) $ (0.55 ) $ (0.34 ) Net loss $ (0.22 ) $ (2.33 ) $ (1.06 ) $ (1.62 )
Schedule of Error Corrections and Prior Period Adjustments	As of June 30, 2016 As of September 30, 2016 As Reported Effect of Restatement As Restated As Reported Effect of Restatement As Restated (in thousands) ASSETS Total assets $ 489,503 $ — $ 489,503 $ 470,056 $ — $ 470,056 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Total current liabilities $ 62,686 $ — $ 62,686 $ 56,047 $ — $ 56,047 Long-term liabilities Debt 114,044 — 114,044 111,887 — 111,887 Earn-out consideration 933 — 933 921 — 921 Asset retirement obligation 234 — 234 240 — 240 Deferred income taxes 17,998 21,324 39,322 18,221 19,903 38,124 Other 1,666 — 1,666 1,923 — 1,923 Total long-term liabilities 134,875 21,324 156,199 133,192 19,903 153,095 Total liabilities 197,561 21,324 218,885 189,239 19,903 209,142 Commitments and contingencies (Note 14) Stockholders' equity Preferred stock: $10 par value; 1,000 shares authorized; 90 series A convertible preferred shares authorized and issued; no shares outstanding and $0 liquidation preference — — — — — — Series C participating cumulative preferred stock: $10 par value; 500 shares authorized; no shares issued and outstanding — — — — — — Series D junior participating preferred stock: $10 par value; 45 shares authorized; no shares issued and outstanding — — — — — — Common stock: $.01 par value; 45,000 shares authorized; 23,189 and 23,191 shares issued and outstanding at June 30, 2016 and September 30, 2016, respectively 232 — 232 232 — 232 Additional paid-in capital 532,793 — 532,793 533,167 — 533,167 Accumulated deficit (223,505 ) (21,324 ) (244,829 ) (233,543 ) (19,903 ) (253,446 ) Accumulated other comprehensive loss (20,233 ) — (20,233 ) (21,797 ) — (21,797 ) Total Rentech stockholders' equity (deficit) 289,287 (21,324 ) 267,963 278,059 (19,903 ) 258,156 Noncontrolling interests 2,655 — 2,655 2,758 — 2,758 Total equity (deficit) 291,942 (21,324 ) 270,618 280,817 (19,903 ) 260,914 Total liabilities and stockholders' equity (deficit) $ 489,503 $ — $ 489,503 $ 470,056 $ — $ 470,056 For the Three Months Ended June 30, 2016 As Reported Effect of Restatement As Restated (in thousands, except per share data) Loss from continuing operations before income taxes and equity in loss of investee $ (17,286 ) $ — $ (17,286 ) Income tax (benefit) expense (109,489 ) 99,784 (9,705 ) Income (loss) from continuing operations before equity in loss of investee 92,203 (99,784 ) (7,581 ) Equity in loss of investee 1,360 — 1,360 Income (loss) from continuing operations 90,843 (99,784 ) (8,941 ) Income from discontinued operations, net of tax 226,640 78,460 305,100 Net income (loss) 317,483 (21,324 ) 296,159 Net income attributable to noncontrolling interests (157 ) — (157 ) Loss on redemption of preferred stock (11,049 ) — (11,049 ) Preferred stock dividends — — — Net income (loss) attributable to Rentech common shareholders $ 306,277 $ (21,324 ) $ 284,953 Net income (loss) per common share allocated to Rentech common shareholders: Basic: Continuing operations $ 3.37 $ (4.24 ) $ (0.87 ) Discontinued operations $ 9.58 $ 3.31 $ 12.89 Net income (loss) $ 12.95 $ (0.90 ) $ 12.05 Diluted: Continuing operations $ 3.33 $ (4.20 ) $ (0.87 ) Discontinued operations $ 9.47 $ 3.42 $ 12.89 Net income (loss) $ 12.80 $ (0.75 ) $ 12.05 For the Six Months Ended June 30, 2016 As Reported Effect of Restatement As Restated (in thousands, except per share data) Loss from continuing operations before income taxes and equity in loss of investee $ (30,716 ) $ — $ (30,716 ) Income tax (benefit) expense (111,891 ) 99,784 (12,107 ) Income (loss) from continuing operations before equity in loss of investee 81,175 (99,784 ) (18,609 ) Equity in loss of investee 1,360 — 1,360 Income (loss) from continuing operations 79,815 (99,784 ) (19,969 ) Income from discontinued operations, net of tax 232,214 78,460 310,674 Net income (loss) 312,029 (21,324 ) 290,705 Net income attributable to noncontrolling interests (3,563 ) — (3,563 ) Loss on redemption of preferred stock (11,049 ) — (11,049 ) Preferred stock dividends (1,320 ) — (1,320 ) Net income (loss) attributable to Rentech common shareholders $ 296,097 $ (21,324 ) $ 274,773 Net income (loss) per common share allocated to Rentech common shareholders: Basic: Continuing operations $ 2.84 $ (4.25 ) $ (1.41 ) Discontinued operations $ 9.67 $ 3.32 $ 12.99 Net income (loss) $ 12.51 $ (0.90 ) $ 11.61 Diluted: Continuing operations $ 2.81 $ (4.22 ) $ (1.41 ) Discontinued operations $ 9.58 $ 3.41 $ 12.99 Net income (loss) $ 12.40 $ (0.79 ) $ 11.61 For the Three Months Ended September 30, 2016 As Reported Effect of Restatement As Restated (in thousands, except per share data) Loss from continuing operations before income taxes and equity in loss of investee $ (15,362 ) $ — $ (15,362 ) Income tax (benefit) expense (6,769 ) 646 (6,123 ) Loss from continuing operations before equity in loss of investee (8,593 ) (646 ) (9,239 ) Equity in loss of investee 1,115 — 1,115 Loss from continuing operations (9,708 ) (646 ) (10,354 ) Income (loss) from discontinued operations, net of tax (401 ) 2,067 1,666 Net income (loss) (10,109 ) 1,421 (8,688 ) Net income attributable to noncontrolling interests 71 — 71 Loss on redemption of preferred stock — — — Preferred stock dividends — — — Net income (loss) attributable to Rentech common shareholders $ (10,038 ) $ 1,421 $ (8,617 ) Net income (loss) per common share allocated to Rentech common shareholders: Basic: Continuing operations $ (0.42 ) $ (0.03 ) $ (0.45 ) Discontinued operations $ (0.01 ) $ 0.09 $ 0.08 Net income (loss) $ (0.43 ) $ 0.06 $ (0.37 ) Diluted: Continuing operations $ (0.42 ) $ (0.03 ) $ (0.45 ) Discontinued operations $ (0.01 ) $ 0.09 $ 0.08 Net income (loss) $ (0.43 ) $ 0.06 $ (0.37 ) For the Nine Months Ended September 30, 2016 As Reported Effect of Restatement As Restated (in thousands, except per share data) Loss from continuing operations before income taxes and equity in loss of investee $ (46,078 ) $ — $ (46,078 ) Income tax (benefit) expense (118,660 ) 100,430 (18,230 ) Income (loss) from continuing operations before equity in loss of investee 72,582 (100,430 ) (27,848 ) Equity in loss of investee 2,475 — 2,475 Income (loss) from continuing operations 70,107 (100,430 ) (30,323 ) Income from discontinued operations, net of tax 231,813 80,527 312,340 Net income (loss) 301,920 (19,903 ) 282,017 Net income attributable to noncontrolling interests (3,492 ) — (3,492 ) Loss on redemption of preferred stock (11,049 ) — (11,049 ) Preferred stock dividends (1,320 ) — (1,320 ) Net income (loss) attributable to Rentech common shareholders $ 286,059 $ (19,903 ) $ 266,156 Net income (loss) per common share allocated to Rentech common shareholders: Basic: Continuing operations $ 2.42 $ (4.28 ) $ (1.86 ) Discontinued operations $ 9.65 $ 3.40 $ 13.05 Net income (loss) $ 12.07 $ (0.84 ) $ 11.23 Diluted: Continuing operations $ 2.39 $ (4.25 ) $ (1.86 ) Discontinued operations $ 9.54 $ 3.51 $ 13.05 Net income (loss) $ 11.93 $ (0.70 ) $ 11.23 For the Three Months Ended June 30, 2016 For the Six Months Ended June 30, 2016 As Reported As Restated As Reported As Restated (in thousands, except for per share data) Numerator: Income (loss) from continuing operations $ 90,843 $ (8,941 ) $ 79,815 $ (19,969 ) Less: Loss on redemption of preferred stock (11,049 ) (11,049 ) (11,049 ) (11,049 ) Less: Preferred stock dividends — — (1,320 ) (1,320 ) Less: (Income) loss from continuing operations attributable to noncontrolling interests (41 ) (41 ) (225 ) (225 ) Less: Income from continuing operations allocated to participating securities (1,987 ) — (1,740 ) — Income (loss) from continuing operations allocated to common shareholders $ 77,766 $ (20,031 ) $ 65,481 $ (32,563 ) Numerator: Income (loss) from discontinued operations $ 226,640 $ 305,100 $ 232,214 $ 310,674 Less: (Income) loss from discontinued operations attributable to noncontrolling interests (116 ) (116 ) (3,338 ) (3,338 ) Less: Income from discontinued operations allocated to participating securities (5,644 ) (7,599 ) (5,926 ) (7,957 ) Income (loss) from discontinued operations allocated to common shareholders $ 220,880 $ 297,385 $ 222,950 $ 299,379 Numerator: Net income (loss) attributable to Rentech common shareholders $ 306,277 $ 284,953 $ 296,097 $ 274,773 Less: Income allocated to participating securities (7,631 ) (7,100 ) (7,666 ) (7,114 ) Net income (loss) allocated to common shareholders $ 298,646 $ 277,853 $ 288,431 $ 267,659 Denominator: Weighted average common shares outstanding 23,067 23,067 23,051 23,051 Effect of dilutive securities: Preferred stock — — — — Warrants — — — — Common stock options — — — — Restricted stock 257 — 217 — Diluted shares outstanding 23,324 23,067 23,268 23,051 Basic: Continuing operations $ 3.37 $ (0.87 ) $ 2.84 $ (1.41 ) Discontinued operations $ 9.58 $ 12.89 $ 9.67 $ 12.99 Net income per common share $ 12.95 $ 12.05 $ 12.51 $ 11.61 Diluted: Continuing operations $ 3.33 $ (0.87 ) $ 2.81 $ (1.41 ) Discontinued operations $ 9.47 $ 12.89 $ 9.58 $ 12.99 Net income per common share $ 12.80 $ 12.05 $ 12.40 $ 11.61 For the Three Months Ended September 30, 2016 For the Nine Months Ended September 30, 2016 As Reported As Restated As Reported As Restated (in thousands, except for per share data) Numerator: Income (loss) from continuing operations $ (9,708 ) $ (10,354 ) $ 70,107 $ (30,323 ) Less: Loss on redemption of preferred stock — — (11,049 ) (11,049 ) Less: Preferred stock dividends — — (1,320 ) (1,320 ) Less: (Income) loss from continuing operations attributable to noncontrolling interests (103 ) (103 ) (328 ) (328 ) Less: Income from continuing operations allocated to participating securities — — (1,443 ) — Income (loss) from continuing operations allocated to common shareholders $ (9,811 ) $ (10,457 ) $ 55,967 $ (43,020 ) Numerator: Income (loss) from discontinued operations $ (401 ) $ 1,666 $ 231,813 $ 312,340 Less: (Income) loss from discontinued operations attributable to noncontrolling interests 174 174 (3,164 ) (3,164 ) Less: Income from discontinued operations allocated to participating securities — (43 ) (5,748 ) (7,772 ) Income (loss) from discontinued operations allocated to common shareholders $ (227 ) $ 1,797 $ 222,901 $ 301,404 Numerator: Net income (loss) attributable to Rentech common shareholders $ (10,038 ) $ (8,617 ) $ 286,059 $ 266,156 Less: Income allocated to participating securities — — (7,191 ) (6,690 ) Net income (loss) allocated to common shareholders $ (10,038 ) $ (8,617 ) $ 278,868 $ 259,466 Denominator: Weighted average common shares outstanding 23,189 23,189 23,098 23,098 Effect of dilutive securities: Preferred stock — — — — Warrants — — — — Common stock options — — — — Restricted stock — — 280 — Diluted shares outstanding 23,189 23,189 23,378 23,098 Basic: Continuing operations $ (0.42 ) $ (0.45 ) $ 2.42 $ (1.86 ) Discontinued operations $ (0.01 ) $ 0.08 $ 9.65 $ 13.05 Net income (loss) per common share $ (0.43 ) $ (0.37 ) $ 12.07 $ 11.23 Diluted: Continuing operations $ (0.42 ) $ (0.45 ) $ 2.39 $ (1.86 ) Discontinued operations $ (0.01 ) $ 0.08 $ 9.54 $ 13.05 Net income (loss) per common share $ (0.43 ) $ (0.37 ) $ 11.93 $ 11.23

Description of Business - Addit

Description of Business - Additional Information (Detail)

Feb. 28, 2017Mill

Dec. 31, 2016USD ($)

Dec. 31, 2015USD ($)

May 01, 2013Mill

Feb. 28, 2017Mill

May 31, 2016

Dec. 31, 2016USD ($)

Sep. 30, 2016USD ($)

Jun. 30, 2016USD ($)

Mar. 31, 2016USD ($)

Dec. 31, 2015USD ($)

Sep. 30, 2015USD ($)

Jun. 30, 2015USD ($)

Mar. 31, 2015USD ($)

Dec. 31, 2016USD ($)SegmentMillFacilityT

Dec. 31, 2015USD ($)

Dec. 31, 2014USD ($)

May 31, 2017USD ($)

May 01, 2014Facility

Subsidiary, Sale of Stock [Line Items]

Number of operating segments | Segment

3

Accumulated deficit

$ (362,696,000)

$ (531,971,000)

$ (362,696,000)

$ (253,446,000)

$ (244,829,000)

$ (531,971,000)

$ (362,696,000)

$ (531,971,000)

Operating income

(139,055,000)

$ (13,086,000)

$ (11,847,000)

$ (10,004,000)

$ (24,269,000)

$ (8,008,000)

$ (11,563,000)

$ (6,887,000)

(173,993,000)

$ (50,727,000)

$ (35,974,000)

Cash payment in connection with purchase

5,500,000

5,500,000

5,500,000

GSO Credit Agreement [Member] | Minimum [Member]

Subsidiary, Sale of Stock [Line Items]

Restricted cash

$ 5,000,000

$ 5,000,000

$ 5,000,000

Wood Pellets NEWP [Member]

Subsidiary, Sale of Stock [Line Items]

Business acquisition date

May 1, 2014

Number of wood pellet facilities | Facility

4

Wood Pellets NEWP [Member] | Revolving Credit Facility [Member]

Subsidiary, Sale of Stock [Line Items]

Debt instrument covenant, minimum debt service coverage ratio

140.00%

Debt instrument covenant, senior debt coverage ratio

300.00%

Debt instrument covenant, fixed charge coverage ratio

120.00%

Wood Pellets NEWP [Member] | Scenario Forecast [Member]

Subsidiary, Sale of Stock [Line Items]

Renewal of revolving credit facilities to address seasonal working capital

$ 6,000,000

Atikokan Facility [Member]

Subsidiary, Sale of Stock [Line Items]

Expected production capacity of wood pellets per year | T

45,000

Fulghum [Member]

Subsidiary, Sale of Stock [Line Items]

Business acquisition date

May 1, 2013

Number of stores | Mill

31

2

Operating income

$ 3,000,000

Capital expenditures incurred

$ 500,000

Fulghum [Member] | GSO Credit Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Debt instrument, covenant description

These covenants include maintaining (i) a minimum cash flow coverage ratio of at least 1.1 to 1.0, measured on a consolidated basis for Fulghum and its domestic subsidiaries and collectively for selected projects and (ii) a minimum tangible net worth of no less than $11.28 million plus 50% of the net income of Fulghum from and after December 31, 2010. As of December 31, 2016, Fulghum was in compliance with its financial covenants.

Debt instrument, covenant compliance

In the event that Fulghum does not comply with these covenants, the debt agreements do not permit it to make cash distributions to Rentech. Such a failure to comply would also constitute an event of default under the Fulghum debt agreements. In the event that NEWP or Fulghum is not permitted to make cash distributions to Rentech, these restrictions would limit Rentech’s ability to access and use cash from its operating subsidiaries to fund its corporate activities and operations.

Minimum cash flow coverage ratio

110.00%

110.00%

110.00%

Minimum tangible net worth

$ 11,280,000

$ 11,280,000

$ 11,280,000

Percentage of net income required in addition to net worth requirement

50.00%

50.00%

50.00%

Fulghum [Member] | Subsequent Event [Member]

Subsidiary, Sale of Stock [Line Items]

Number of wood chipping mill purchase | Mill

2

Wood Pellets Industrial [Member] | Subsequent Event [Member]

Subsidiary, Sale of Stock [Line Items]

Number of wood chipping mill purchase | Mill

2

United States [Member] | Fulghum [Member]

Subsidiary, Sale of Stock [Line Items]

Number of stores | Mill

26

Chile [Member]

Subsidiary, Sale of Stock [Line Items]

Stake in Partnership (in percentage)

86.00%

87.00%

Chile [Member] | Fulghum [Member]

Subsidiary, Sale of Stock [Line Items]

Number of stores | Mill

4

Stake in Partnership (in percentage)

86.00%

Uruguay [Member]

Subsidiary, Sale of Stock [Line Items]

Stake in Partnership (in percentage)

86.00%

87.00%

Uruguay [Member] | Fulghum [Member]

Subsidiary, Sale of Stock [Line Items]

Number of stores | Mill

1

Stake in Partnership (in percentage)

86.00%

Canada [Member] | Wood Pellets Industrial [Member]

Subsidiary, Sale of Stock [Line Items]

Number of facilities being developed | Facility

2

Summary of Significant Accoun57

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)MillCustomer	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)
Significant Accounting Policies [Line Items]
Past due balance period	90 days
Depreciation of inventories	$ 2,700	$ 1,000
Assets retirement obligation liability	245	223
Accumulated other comprehensive loss	23,533	27,204		$ 21,797	$ 20,233
Foreign currency transaction loss adjustments	23,500	27,500
Pension and post-retirement plan income adjustments		300
Amounts reclassified from accumulated other comprehensive income to income	300
Selling, General and Administrative Expenses [Member]
Significant Accounting Policies [Line Items]
Amortization expense	$ 3,200	$ 5,400	$ 3,600
Trade Names [Member]
Significant Accounting Policies [Line Items]
Intangible assets, Average life	20 years
Unfavorable Processing Agreements [Member]
Significant Accounting Policies [Line Items]
Gross Amount	$ 1,100
Fulghum [Member] | United States [Member]
Significant Accounting Policies [Line Items]
Percentage of log volume processed	71.00%
Number of customers | Customer	4
Number of mills utilized for log volume | Mill	19
Wood Pellets Industrial [Member] | Credit Concentration Risk [Member]
Significant Accounting Policies [Line Items]
Number of customers accounted for total sales | Customer	2
Wood Pellets Industrial [Member] | Sales Revenue, Segment [Member] | Credit Concentration Risk [Member]
Significant Accounting Policies [Line Items]
Concentration risk percentage	100.00%
Wood Pellets NEWP [Member] | Credit Concentration Risk [Member]
Significant Accounting Policies [Line Items]
Number of customers accounted for total sales | Customer	2
Wood Pellets NEWP [Member] | Sales Revenue, Segment [Member] | Credit Concentration Risk [Member]
Significant Accounting Policies [Line Items]
Concentration risk percentage	25.00%

Summary of Significant Accoun58

Summary of Significant Accounting Policies - Property, Plant and Equipment Stated at Cost Less Accumulated Depreciation (Detail)	12 Months Ended
	Dec. 31, 2016
Land Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Land Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	20 years
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	4 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	40 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	7 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	22 years
Furniture, Fixtures and Office Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years
Furniture, Fixtures and Office Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	10 years
Computer Equipment and Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	2 years
Computer Equipment and Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Vehicles [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	2 years
Vehicles [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	15 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	Useful life or remaining lease term whichever is shorter

Summary of Significant Accoun59

Summary of Significant Accounting Policies - Reconciliation of Change in Carrying Value of AROs (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Asset Retirement Obligation Disclosure [Abstract]
Balance at December 31, 2015	$ 223
Accretion expense	22
Balance at December 31, 2016	$ 245

Summary of Significant Accoun60

Summary of Significant Accounting Policies - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Intangible Assets [Line Items]
Gross Amount	$ 43,561	$ 45,715
Accumulated Amortization	(12,334)	(9,631)
Net Carrying Amount	$ 31,227	36,084
Trade Names [Member]
Schedule Of Intangible Assets [Line Items]
Intangible assets, Average life	20 years
Gross Amount	$ 10,896	10,896
Accumulated Amortization	(1,665)	(1,089)
Net Carrying Amount	9,231	9,807
Wood Chip Processing Agreements [Member]
Schedule Of Intangible Assets [Line Items]
Gross Amount	29,765	29,765
Accumulated Amortization	(9,725)	(7,951)
Net Carrying Amount	$ 20,040	21,814
Wood Chip Processing Agreements [Member] | Minimum [Member]
Schedule Of Intangible Assets [Line Items]
Intangible assets, Average life	1 year
Wood Chip Processing Agreements [Member] | Maximum [Member]
Schedule Of Intangible Assets [Line Items]
Intangible assets, Average life	17 years
Off-Take Contract [Member]
Schedule Of Intangible Assets [Line Items]
Intangible assets, Average life	10 years
Gross Amount		2,154
Accumulated Amortization		(197)
Net Carrying Amount		1,957
Customer Relationships [Member]
Schedule Of Intangible Assets [Line Items]
Intangible assets, Average life	13 years
Gross Amount	$ 2,700	2,700
Accumulated Amortization	(781)	(351)
Net Carrying Amount	$ 1,919	2,349
Non-compete Agreements [Member]
Schedule Of Intangible Assets [Line Items]
Intangible assets, Average life	3 years
Gross Amount	$ 200	200
Accumulated Amortization	(163)	(43)
Net Carrying Amount	$ 37	$ 157

Summary of Significant Accoun61

Summary of Significant Accounting Policies - Schedule of Future Amortization Expense (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Accounting Policies [Abstract]
2,017	$ 2,112
2,018	1,977
2,019	1,833
2,020	1,756
2,021	$ 1,384

Investment in CVR - Additional

Investment in CVR - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2016	Apr. 01, 2016
Schedule Of Equity Method Investments [Line Items]
Common units owned			7,179,996
Equity investment		$ 53,335
Fair value of equity method investment		43,200
Loss from investment		(2,900)
Additional expense		700
Distributions from equity investment		$ 3,162
CVR Partners L.P [Member]
Schedule Of Equity Method Investments [Line Items]
Common units owned	7,200,000	113,282,973
Fair value of shares received from merger	$ 60,100	$ 43,200
Share price	$ 8.36	$ 6.01
Percentage of ownership of a limited partnership		6.00%
Loss from investment		$ (3,600)
CVR Partners L.P [Member] | Minimum [Member]
Schedule Of Equity Method Investments [Line Items]
Percentage of ownership of a limited partnership		3.00%
CVR Partners L.P [Member] | Maximum [Member]
Schedule Of Equity Method Investments [Line Items]
Percentage of ownership of a limited partnership		5.00%

Investment in CVR - Summary of

Investment in CVR - Summary of Financial Information (Detail) - CVR Partners L.P [Member] $ in Thousands	9 Months Ended
	Dec. 31, 2016USD ($)
Schedule Of Equity Method Investments [Line Items]
Current assets	$ 134,531
Noncurrent assets	1,177,686
Current liabilities	63,016
Noncurrent liabilities	624,294
Net sales	283,192
Cost of sales	253,260
Loss from continuing operations before extraordinary items and cumulative effect of a change in accounting principle	(44,980)
Net loss	(44,980)
Net loss attributable to the entity	$ (44,980)

Allegheny Acquisition - Additio

Allegheny Acquisition - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jan. 23, 2015
Business Acquisition [Line Items]
Revenues	$ 40,416	$ 38,598	$ 31,793	$ 39,937	$ 37,267	$ 42,829	$ 39,925	$ 36,436	$ 150,744	$ 156,457	$ 130,948
Gross profit	$ (4,150)	$ (795)	$ (1,679)	$ 131	$ 2,899	$ 5,751	$ 3,815	$ 5,526	$ (6,493)	17,991	$ 19,197
Allegheny Acquisition [Member]
Business Acquisition [Line Items]
Acquired assets												$ 7,200
Revenues										8,500
Gross profit										$ 1,700
Allegheny Acquisition [Member] | Term Loan [Member]
Business Acquisition [Line Items]
Term loan amount												$ 8,000
Term loan period									5 years

NEWP Acquisition - Additional I

NEWP Acquisition - Additional Information (Detail) - USD ($) $ in Thousands	May 01, 2014	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Revenues		$ 40,416	$ 38,598	$ 31,793	$ 39,937	$ 37,267	$ 42,829	$ 39,925	$ 36,436			$ 150,744	$ 156,457	$ 130,948
Net income (loss)		$ (109,166)	$ (8,688)	$ 296,159	$ (5,454)	$ (41,530)	$ (32,836)	$ (78,711)	$ 46	$ 290,705	$ 282,017	$ 172,853	$ (153,031)	(32,504)
Wood Pellets NEWP [Member]
Business Acquisition [Line Items]
Business acquisition date												May 1, 2014
Business acquisition purchase price, cash paid	$ 35,434
Additional contingent consideration	$ 5,000
Revenues														32,100
Net income (loss)														4,300
Business combination, acquisition related costs														$ 1,100

Pro Forma Information - Pro For

Pro Forma Information - Pro Forma Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Revenues	$ 156,846	$ 151,759
Net income (loss)	(152,901)	(30,979)
Net income (loss) attributable to Rentech	$ (119,759)	$ (34,325)
Basic and diluted net income (loss) from continuing operations per common share allocated to Rentech	$ (2.89)	$ (1.78)
As Reported [Member]
Business Acquisition [Line Items]
Revenues	$ 156,457	$ 130,948
Net income (loss)	(153,031)	(32,504)
Net income (loss) attributable to Rentech	$ (119,889)	$ (35,850)
Basic and diluted net income (loss) from continuing operations per common share allocated to Rentech	$ (2.89)	$ (1.85)
Pro Forma Adjustments [Member]
Business Acquisition [Line Items]
Revenues	$ 389	$ 20,811
Net income (loss)	130	1,525
Net income (loss) attributable to Rentech	$ 130	$ 1,525
Basic and diluted net income (loss) from continuing operations per common share allocated to Rentech		$ 0.07

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail)

Apr. 02, 2016USD ($)$ / sharesshares

Mar. 14, 2016USD ($)

Jul. 22, 2014USD ($)

Feb. 28, 2014

Apr. 12, 2013USD ($)

Jan. 31, 2016USD ($)

Dec. 31, 2016USD ($)$ / shares

Dec. 31, 2015USD ($)$ / shares

Dec. 31, 2016USD ($)LocationPension_PlanT$ / sharesshares

Dec. 31, 2015USD ($)ParticipantInstallment$ / sharesshares

Dec. 31, 2014USD ($)shares

Nov. 08, 2016USD ($)

Mar. 31, 2016USD ($)

Mar. 18, 2016USD ($)

Oct. 28, 2014USD ($)

Oct. 27, 2014USD ($)

Dec. 31, 2013USD ($)

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Gain (loss) on sale of business

$ 358,130,000

Payment to repurchase and retire preferred stock

$ 10,000,000

Other income (expenses) related to termination agreement

$ (2,747,000)

$ (20,310,000)

$ (14,206,000)

Natural gas sales

500,000

6,100,000

Successive agreement period

1 year

Deferred revenue

$ 1,730,000

$ 1,401,000

$ 1,730,000

1,401,000

Income from the Agrifos settlement

5,600,000

Residual value of goodwill

0

$ 27,200,000

Goodwill impairment

$ 11,700,000

11,679,000

Accumulated goodwill impairment charges

57,200,000

57,200,000

Unrealized gain (loss) on derivatives

898,000

(511,000)

148,000

Write-down of inventory

$ 24,808,000

11,266,000

Loss on extinguishment of debt

(850,000)

Property tax refund receivable

1,100,000

$ 1,100,000

1,200,000

Expected abandonment costs

$ 700,000

Number of pension plan | Pension_Plan

2

Period of service during a year of employment

1000 hours

Retirement age

55 years

Age limit up to which participants are eligible for supplements at retirement

20 years

Age up to which supplements are paid

65 years

Shares issued | shares

419,750

47,960

608,500

Operating leases expiration period

Sep. 30, 2029

Total lease expense

$ 3,500,000

$ 2,900,000

$ 2,900,000

Directors [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Stock awards vesting period

1 year

2011 LTIP [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Compensation expense

$ 251,000

1,075,000

1,283,000

Phantom Share Units (PSUs) [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Unrecognized compensation cost

1,700,000

$ 1,700,000

Weighted-average period for cost to be recognized

2 years 7 months 6 days

Phantom Share Units (PSUs) [Member] | 2011 LTIP [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Shares issued | shares

91,964

Number of installment for Phantom units award | Installment

3

Stock awards vesting period

1 year

Compensation expense

$ 900,000

Phantom Share Units (PSUs) [Member] | 2011 LTIP [Member] | Directors [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Shares issued | shares

8,880

Compensation expense

$ 100,000

Time Based Phantom Share Units [Member] | 2011 LTIP [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Phantom units award | shares

78,634

Time Based Phantom Share Units [Member] | 2011 LTIP [Member] | Directors [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Phantom units award | shares

4,450

Pension [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Net periodic benefit cost

$ 0

Expected future partnership contribution for defined contribution plans

0

Postretirement [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Net periodic benefit cost

10,000

Number of Plan, mining participants entitled to medical coverage, retired | Participant

0

Number of Plan, mining participants entitled to medical coverage, active | Participant

0

Expected future partnership contribution for defined contribution plans

$ 67,000

Senior Notes [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Senior secured notes issued

$ 320,000

Senior secured note interest percentage

6.50%

Date of first required payment

Oct. 15, 2013

Maturity date of instrument

Apr. 15, 2021

Debt instrument frequency of periodic payment

Semi-annually in arrears on April 15 and October 15 of each year.

Forward Contracts Discontinued Operations [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Unrealized gain (loss) on derivatives

$ 1,500,000

$ 2,400,000

(4,000,000)

Agrifos Holdings Inc [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Business acquisition date

Nov. 1, 2012

Goodwill impairment

$ 27,200,000

East Dubuque [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Maximum payment of commissions

$ 5,000,000

Effective commission rate associated with sales under the Distribution Agreement

3.90%

3.40%

Deferred revenue

17,000,000

$ 17,000,000

East Dubuque [Member] | Sales Revenue, Segment [Member] | Credit Concentration Risk [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Concentration risk percentage

65.00%

65.00%

East Dubuque [Member] | Accounts Receivable [Member] | Credit Concentration Risk [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Concentration risk percentage

44.00%

Pasadena [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Write-down of inventory

600,000

Asset impairment

26,300,000

$ 160,600,000

Impairment of property plant and equipment

140,100,000

Proceeds from easement

1,400,000

Pasadena [Member] | Technology [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Impairment of Intangible assets acquired during acquisition

20,500,000

Pasadena [Member] | Ammonium Sulfate [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Write-down of inventory

2,200,000

$ 6,000,000

GSO Credit Agreement [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Repayment of debt

$ 41,700,000

RNP Credit Agreement [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Current credit facility

$ 35,000,000

Term loan maturity date

Jul. 22, 2014

Loss on extinguishment of debt

(600,000)

GE Credit Agreement [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Credit agreement date

Jul. 22, 2014

Senior secured revolving credit facility

$ 50,000,000

Amount of letter of credit sublimit

$ 10,000,000

Credit Agreement base rate borrowings

2.25%

Credit agreement on the average undrawn available portion of the credit facility

0.50%

Outstanding borrowings

34,500,000

34,500,000

Letters of credit issued

$ 1,400,000

$ 1,400,000

GE Credit Agreement [Member] | Base Rate [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Federal funds rate

0.50%

GE Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

LIBOR for an interest period

1.00%

Credit Agreement LIBOR borrowings

3.25%

Series E Preferred Stock [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Shares used to repurchase and retire preferred stock | shares

17,000,000

Payment to repurchase and retire preferred stock

$ 10,000,000

Preferred stock, repurchased and retired

$ 100,000,000

Mezzanine, preferred stock, par value | $ / shares

$ 10

$ 10

$ 10

$ 10

$ 10

Pasadena [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Proceeds from sale of facility

$ 5,000,000

Cash working capital adjustment

10,700,000

Working capital adjustment cash received

6,000,000

Gain (loss) on sale of business

$ (1,200,000)

Percentage of facility's EBITDA paid to unitholders

50.00%

Earn-out period

2 years

Net book value

$ (97,500,000)

Pasadena [Member] | Minimum [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Income (Loss) of Discontinued Operation, before Income Tax

$ 8,000,000

RNP [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Gain (loss) on sale of business

$ 358,600,000

$ 358,600,000

Merger agreement, partnership units exchanged to common units

1.04

Merger agreement, partnership units exchanged to cash | $ / shares

$ 2.57

Proceeds from sale of business

$ 59,800,000

Shares received from merger | shares

24,200,000

Cash proceeds from sale of business

$ 59,800,000

Fair value of shares received from merger

$ 202,100,000

Share price | $ / shares

$ 8.36

Alternative Energy Technologies and Decommissioned PDU [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Gain (loss) on sale of business

15,300,000

Cash received from sale of business

$ 14,400,000

$ 500,000

Additional cash received on sale of various equipment

$ 400,000

Sale of discontinued operation, initial price

15,300,000

Alternative Energy Technologies and Decommissioned PDU [Member] | Maximum [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Sale of discontinued operation, maximum price

$ 16,200,000

PDU [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Cash received from sale of business

$ 3,000,000

IOC [Member] | Pasadena [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Cash working capital adjustment

$ 5,400,000

RNP [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Number of operates fertilizer facilities | Location

2

Operating leases expiration period

Apr. 30, 2020

Total lease expense

$ 3,900,000

$ 3,500,000

Sunshine Kaidi New Energy Group Co., Ltd [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Future proceeds payable percent from the property sale

50.00%

Receivable on termination of agreement

$ 3,500,000

Other income (expenses) related to termination agreement

$ 2,400,000

Sunshine Kaidi New Energy Group Co., Ltd [Member] | PDU [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Gain (loss) on sale of business

$ 800,000

Cash received from sale of business

$ 1,100,000

Pasadena [Member] | Ammonium Sulfate [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Agreement to market and sell | T

60,000

Pasadena [Member] | Sales Revenue, Segment [Member] | Ammonium Sulfate [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Revenues from sale

80.00%

80.00%

ExxonMobil Corporation [Member]

Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]

Environmental protection for closures outstanding costs

$ 51,200,000

Environmental protection closures and long term maintenance over next period

50 years

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								6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Cash					$ 15,823								$ 15,823		$ 28,028		$ 34,060
Accounts receivable					11,451								11,451
Inventories					30,354								30,354
Other receivables					374								374
Prepaid expenses and other current assets					5,852								5,852
Total current assets					63,854								63,854
Property held for sale					161,274								161,274
Construction in progress					23,712								23,712
Other assets					81								81
Total other assets					185,067								185,067
Total assets					248,921								248,921
Accounts payable	$ 150				12,520						$ 150		12,520
Accrued payroll and benefits					5,750								5,750
Accrued liabilities					14,149								14,149
Deferred revenues					16,983								16,983
Accrued interest					4,650								4,650
Total current liabilities	150				54,052						150		54,052
Debt					347,574								347,574
Asset retirement obligation					4,498								4,498
Other					2,092								2,092
Total long-term liabilities					354,164								354,164
Total liabilities	150				408,216						150		408,216
Revenues											54,347		340,786		334,934
Cost of sales											34,696		234,380		274,335
Gross profit											19,651		106,406		60,599
Operating income (loss)											15,521		(71,725)		22,958
Gain on sale											358,130
Other income (expenses), net											(2,747)		(20,310)		(14,206)
Income (loss) before income taxes											370,904		(92,035)		8,752
Income tax expense											71,857		66		2,758
Net income (loss)	(13,294)	$ 1,666	$ 305,100	$ 5,574	(13,751)	$ (22,302)	$ (62,133)	$ 6,085	$ 310,674	$ 312,340	299,047	[1]	(92,101)	[1]	5,994	[1]
Net income (loss) attributable to noncontrolling interests		(174)	116						3,338	3,164	3,164		(38,653)		(427)
Net income (loss) attributable to Rentech common shareholders											295,883		(53,448)		6,421
Income (loss) from discontinued operations, net of tax	(13,294)	$ 1,666	$ 305,100	$ 5,574	(13,751)	$ (22,302)	$ (62,133)	$ 6,085	$ 310,674	$ 312,340	299,047	[1]	(92,101)	[1]	5,994	[1]
RNP, excl. Pasadena [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Cash					15,823								15,823
Accounts receivable					11,451								11,451
Inventories					30,354								30,354
Other receivables					374								374
Prepaid expenses and other current assets					5,746								5,746
Total current assets					63,748								63,748
Property held for sale					159,596								159,596
Construction in progress					23,712								23,712
Other assets					71								71
Total other assets					183,379								183,379
Total assets					247,127								247,127
Accounts payable					12,022								12,022
Accrued payroll and benefits					5,746								5,746
Accrued liabilities					13,694								13,694
Deferred revenues					16,983								16,983
Accrued interest					4,650								4,650
Total current liabilities					53,095								53,095
Debt					347,574								347,574
Asset retirement obligation					4,498								4,498
Other					2,092								2,092
Total long-term liabilities					354,164								354,164
Total liabilities					407,259								407,259
Revenues											54,347		340,731		334,612
Cost of sales											34,696		234,330		274,135
Gross profit											19,651		106,401		60,477
Operating income (loss)											15,058		(72,103)		16,905
Gain on sale											357,345
Other income (expenses), net											(5,259)		(20,360)		(14,258)
Income (loss) before income taxes											367,144		(92,463)		2,647
Income tax expense											70,431		66		509
Net income (loss)											296,713		(92,529)		2,138
Net income (loss) attributable to noncontrolling interests											3,164		(38,653)		(427)
Net income (loss) attributable to Rentech common shareholders											293,549		(53,876)		2,565
Income (loss) from discontinued operations, net of tax											296,713		(92,529)		2,138
Energy Technologies [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Prepaid expenses and other current assets					106								106
Total current assets					106								106
Property held for sale					1,678								1,678
Other assets					10								10
Total other assets					1,688								1,688
Total assets					1,794								1,794
Accounts payable	150				498						150		498
Accrued payroll and benefits					4								4
Accrued liabilities					455								455
Total current liabilities	150				957						150		957
Total liabilities	$ 150				$ 957						150		957
Revenues													55		322
Cost of sales													50		200
Gross profit													5		122
Operating income (loss)											463		378		6,053
Gain on sale											785
Other income (expenses), net											2,512		50		52
Income (loss) before income taxes											3,760		428		6,105
Income tax expense											1,426				2,249
Net income (loss)											2,334		428		3,856
Net income (loss) attributable to Rentech common shareholders											2,334		428		3,856
Income (loss) from discontinued operations, net of tax											$ 2,334		$ 428		$ 3,856
[1]	For the year ended December 31, 2016, income from discontinued operations, net of tax includes $358.6 million, which is the Company’s proportionate share of the book gain on sale of RNP.

Discontinued Operations - Summa

Discontinued Operations - Summary of Total Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Long term debt outstanding	$ 116,450			$ 178,082
Less: Debt issuance costs	(1,357)			(2,002)
Plus: Unamortized net premium (discount)	(123)			(68)
Less: Current portion	(11,082)			(18,307)
Less: Current portion unamortized premium	(186)			(468)
Less: Current portion debt issuance costs	31			31
Long-term debt	$ 103,733	$ 111,887	$ 114,044	157,268
Discontinued Operations [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Long term debt outstanding				354,500
Less: Debt issuance costs				(6,926)
Long-term debt				347,574
Discontinued Operations [Member] | Notes [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Long term debt outstanding				320,000
Discontinued Operations [Member] | GE Credit Agreement [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Long term debt outstanding				$ 34,500

Discontinued Operations - Sum70

Discontinued Operations - Summary of Changes in Projected Benefit Obligation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair value of plan assets
Fair value of plan assets at beginning of year	$ 4,802
Employer contributions	800	$ 1,100	$ 400
Fair value of plan assets at end of year		4,802
Pension [Member]
Projected benefit obligation
Benefit obligation at beginning of year	5,520	5,796
Service cost		206	106
Interest cost		218	213
Actuarial (gain) loss		(500)
Actual benefit paid		(200)
Benefit obligation at end of year		5,520	5,796
Fair value of plan assets
Fair value of plan assets at beginning of year	4,802	5,025
Actual return on plan assets		(23)
Actual benefit paid		(200)
Fair value of plan assets at end of year		4,802	5,025
Funded status at end of year		(718)
Amounts recognized in the consolidated balance sheet
Noncurrent assets		19
Noncurrent liabilities		(737)
Total amount recognized in the consolidated balance sheet		(718)
Postretirement [Member]
Projected benefit obligation
Benefit obligation at beginning of year	$ 871	927
Service cost		35	35
Interest cost		30	37
Actuarial (gain) loss		(94)
Actual benefit paid		(27)
Benefit obligation at end of year		871	$ 927
Fair value of plan assets
Employer contributions		27
Actual benefit paid		(27)
Funded status at end of year		(871)
Amounts recognized in the consolidated balance sheet
Current liabilities		(67)
Noncurrent liabilities		(804)
Total amount recognized in the consolidated balance sheet		$ (871)

Discontinued Operations - Compo

Discontinued Operations - Components of Net Periodic Benefit Cost and Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Other changes in plan assets and benefit obligations recognized in other comprehensive income
Total recognized in other comprehensive (income) loss	$ (284)	$ 1,304
Pension [Member]
Net periodic benefit cost
Service cost	206	106
Interest cost	218	213
Expected return on plan assets	(296)	(289)
Amortization of net gain		(54)
Net periodic pension costs	128	(24)
Other changes in plan assets and benefit obligations recognized in other comprehensive income
Net actuarial (gain) loss	(181)	1,163
Recognized actuarial gain		54
Total recognized in other comprehensive (income) loss	(181)	1,217
Postretirement [Member]
Net periodic benefit cost
Service cost	35	35
Interest cost	30	37
Amortization of prior service cost	22	22
Amortization of net gain	(13)	(16)
Net periodic pension costs	74	78
Other changes in plan assets and benefit obligations recognized in other comprehensive income
Net actuarial (gain) loss	(94)	93
Recognized actuarial gain	13	16
Recognized prior service cost	(22)	(22)
Total recognized in other comprehensive (income) loss	$ (103)	$ 87

Discontinued Operations - Sum72

Discontinued Operations - Summary of Recognized in Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Total recognized in other comprehensive (income) loss	$ 300
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Net gain	(295)	$ (114)
Total recognized in other comprehensive (income) loss	(295)	(114)
Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Net gain	(260)	(178)
Prior service cost	265	287
Total recognized in other comprehensive (income) loss	$ 5	$ 109

Discontinued Operations - Weigh

Discontinued Operations - Weighted Average Assumptions Used to Determine Benefit Obligations (Detail)	Dec. 31, 2015	Dec. 31, 2014
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.20%	4.00%
Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.00%	3.90%

Discontinued Operations - Wei74

Discontinued Operations - Weighted Average Assumptions Used to Determine Net Pension Cost (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.00%	4.80%
Expected rate of return on assets	6.00%	6.00%
Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.90%	4.70%
Health care cost trend: initial		9.00%
Health care cost trend: ultimate		5.00%
Year ultimate reached		2,025

Discontinued Operations - Sch75

Discontinued Operations - Schedule of Allocation of Plan Assets (Detail)	12 Months Ended
	Dec. 31, 2015
Mutual Funds - Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	50.00%
Percentage of Pension Plan Assets	52.00%
Mutual Funds - Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	50.00%
Percentage of Pension Plan Assets	48.00%

Discontinued Operations - Sum76

Discontinued Operations - Summary of Pension Plan Assets Measured at Fair Value (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 4,802
Mutual Funds - Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,560
Mutual Funds - Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,051
Other Plan Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 191

Discontinued Operations - Charg

Discontinued Operations - Charges Associated with Equity Based Compensation (Detail) - 2011 LTIP [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock based compensation expense - continuing operations	$ 103	$ 223	$ 665
Stock based compensation expense - discontinued operations	148	852	618
Total stock based compensation expense	$ 251	$ 1,075	$ 1,283

Discontinued Operations - Equit

Discontinued Operations - Equity Based Compensation Transactions (Detail) - Phantom Share Units (PSUs) [Member] - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, Beginning Balance	219,858	193,632
Number of shares, Granted	91,964	160,088
Number of shares, Vested and Settled	(72,237)	(83,471)
Number of shares, Vested and Surrendered for Withholding Taxes Payable	(25,267)	(35,342)
Number of shares, Canceled / Expired	(18,963)	(15,049)
Outstanding, Ending Balance	195,355	219,858
Weighted Average Exercise Price, Beginning Balance	$ 11.33	$ 20.97
Weighted Average Grant Date Fair Value, Granted	10.42	10.93
Weighted Average Grant Date Fair Value, Vested and Settled in Shares	(15.69)	(20.68)
Weighted Average Grant Date Fair Value, Vested and Surrendered for Withholding Taxes Payable	(15.94)	(20.91)
Weighted average grant date fair value, Canceled / Expired	(15.80)	(24.79)
Weighted Average Exercise Price, Ending Balance	$ 11.07	$ 11.33
Aggregate Intrinsic Value	$ 2,070,605	$ 2,310,711	$ 3,407,929

Discontinued Operations - Sum79

Discontinued Operations - Summary of Future Minimum Lease Payments (Detail) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
2,016	[1]	$ 3,385
2,017	[1]	3,177
2,018	[1]	3,071
2,019	[1]	2,513
Total	[1]	$ 20,123
RNP [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
2,016			$ 3,139
2,017			1,067
2,018			59
2,019			40
2,020			10
Total			$ 4,315
[1]	Minimum payments have not been reduced by minimum sublease rentals of $2.6 million due in the future under a non-cancelable sublease.

Fair Value - Fair Value Disclos

Fair Value - Fair Value Disclosure (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earn-out consideration	$ 234	$ 871

Fair Value - Fair Value and Car

Fair Value - Fair Value and Carrying Value of Borrowings and Interest Rate Swaps (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fair Value Measurement [Member] | Level 2 [Member] | Fulghum [Member]
Liabilities
Debt instrument fair value	$ 38,424	$ 46,840
Fair Value Measurement [Member] | Level 2 [Member] | Wood Pellets NEWP [Member]
Liabilities
Debt instrument fair value	14,042	15,964
Fair Value Measurement [Member] | Level 2 [Member] | GSO Credit Agreement [Member]
Liabilities
Credit Agreement / Revolving Loan	52,250	95,000
Carrying Value Measurement [Member] | Fulghum [Member]
Liabilities
Debt instrument fair value	37,473	48,150
Carrying Value Measurement [Member] | Wood Pellets NEWP [Member]
Liabilities
Debt instrument fair value	13,973	16,203
Carrying Value Measurement [Member] | GSO Credit Agreement [Member]
Liabilities
Credit Agreement / Revolving Loan	$ 50,024	$ 91,733

Fair Value - Additional Informa

Fair Value - Additional Information (Detail) - Atikokan Facility [Member] $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earn-out consideration, Carrying Value	$ 0.2
Number of years to determine fair value of earn-out consideration	10 years
Increase or decrease in EBITDA	$ 1
Increase or decrease in earn-out consideration	0.1
Loan provided to sellers	$ 0.9

Fair Value - Reconciliation of

Fair Value - Reconciliation of the Change in the Carrying Value of Earn-out Consideration (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	$ 871	$ 6,295
Less: Unrealized gain	(676)	(230)
Less: Unrealized (gain) loss on foreign currency translation	39	(194)
Less: Earn-out consideration payment		(5,000)
Ending Balance	234	871
Atikokan Facility [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	871	1,295
Less: Unrealized gain	(676)	(230)
Less: Unrealized (gain) loss on foreign currency translation	39	(194)
Ending Balance	$ 234	871
Wood Pellets NEWP [Member]
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance		5,000
Less: Earn-out consideration payment		$ (5,000)

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)Swap	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Unrealized gain (loss) on derivatives	$ 898	$ (511)	$ 148
Derivative, Notional amount	$ 11,100	9,500
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%
Fulghum [Member] | Other Loan [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative fixed interest rate	5.15%
Mortgage Loans on Real Estate [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative fixed interest rate	7.95%
Industrial Revenue Bond [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative fixed interest rate	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%
Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative maturity date	2015-07
Unrealized gain (loss) on derivatives	$ (300)	$ (600)
Interest Rate Swaps [Member] | Mortgage Loans on Real Estate [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative maturity date	2016-07

Derivative Instruments - Net Ga

Derivative Instruments - Net Gain (Loss) on Interest Rate Swaps (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Derivative [Line Items]
Unrealized gain (loss) on derivatives	$ 898	$ (511)	$ 148
Interest Rate Swaps [Member]
Derivative [Line Items]
Unrealized gain (loss) on derivatives	(300)	(600)
Interest Rate Swaps [Member] | Wood Pellets NEWP [Member]
Derivative [Line Items]
Realized gain (loss)		(72)
Unrealized gain (loss) on derivatives	227	294	172
Total net gain (loss) on swaps	$ 227	$ 222	$ 172

Derivative Instruments - Net 86

Derivative Instruments - Net Gain (Loss) on Currency Swaps (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Derivative [Line Items]
Unrealized gain (loss) on derivatives	$ 898	$ (511)	$ 148
Currency Swaps [Member]
Derivative [Line Items]
Unrealized gain (loss) on derivatives	671	(1,254)
Total net gain (loss) on swaps	$ 671	$ (1,254)

Derivative Instruments - Summar

Derivative Instruments - Summary of Interest Rate Swaps and Currency Swaps, Recorded in Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Interest Rate Swaps [Member]
Interest rate swaps and currency swaps recorded in current liabilities:
Gross amounts recognized	$ (328)	$ (555)
Net amounts presented in the consolidated balance sheets	(328)	(555)
Currency Swaps [Member]
Interest rate swaps and currency swaps recorded in current liabilities:
Gross amounts recognized	(865)	(1,536)
Net amounts presented in the consolidated balance sheets	$ (865)	$ (1,536)

Derivative Instruments - Schedu

Derivative Instruments - Schedule of Financial Instruments at Fair Value (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair value of current liabilities	$ 328	$ 555
Interest Rate Swaps [Member] | Level 2 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair value of current liabilities	328	555
Currency Swaps [Member] | Level 2 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair value of current liabilities	$ 865	$ 1,536

Inventories - Inventories (Deta

Inventories - Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Finished goods	$ 22,047	$ 12,970
Raw materials	6,084	10,801
Total inventory	$ 28,131	$ 23,771

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Inventory [Line Items]
Write-down of inventory	$ 24,808	$ 11,266
Wood Pellets Industrial [Member]
Inventory [Line Items]
Write-down of inventory	$ 24,800	$ 11,300

Property, Plant and Equipment -

Property, Plant and Equipment - Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 152,799	$ 273,345
Less: Accumulated depreciation	(35,234)	(32,645)
Total property, plant and equipment, net	117,565	240,700
Land and land improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,508	6,850
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	13,059	16,078
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	120,578	233,560
Furniture, Fixtures and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	445	1,293
Computer equipment and computer software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,105	5,732
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,529	7,120
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,575	$ 2,712

Property, Plant and Equipment92

Property, Plant and Equipment - Construction in Progress (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Construction in progress	$ 905	$ 4,240
Fulghum [Member]
Property, Plant and Equipment [Line Items]
Construction in progress	746	607
Atikokan Facility [Member]
Property, Plant and Equipment [Line Items]
Construction in progress		215
Wawa Facility [Member]
Property, Plant and Equipment [Line Items]
Construction in progress		2,170
Other Construction In Progress [Member]
Property, Plant and Equipment [Line Items]
Construction in progress	$ 159	$ 1,248

Property, Plant and Equipment93

Property, Plant and Equipment - Additional Information (Detail)	3 Months Ended	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)t	Dec. 31, 2015USD ($)
Property, Plant and Equipment [Line Items]
Asset wrote off charges		$ 116,245,000	$ 11,256,000
Production of wood pellets | t		75,000
Atikokan Facility [Member]
Property, Plant and Equipment [Line Items]
Asset impairment		$ 32,900,000
Decrease in property plant and equipment		30,100,000
Decrease in construction in progress		800,000
Decrease in intangible assets		1,800,000
Wawa Facility [Member]
Property, Plant and Equipment [Line Items]
Asset impairment		83,300,000
Decrease in property plant and equipment		88,700,000
Decrease in construction in progress		600,000
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Asset wrote off charges		1,600,000
Leasehold Improvements Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Asset wrote off charges		400,000
Construction In Progress [Member]
Property, Plant and Equipment [Line Items]
Portion of capitalized interest costs included in construction in progress	$ 700,000	0	700,000
Fulghum [Member]
Property, Plant and Equipment [Line Items]
Asset wrote off charges			$ 11,300,000
Percentage of impairments on total assets			6.00%
Asset impairment	$ 10,600,000	$ 116,200,000	$ 11,300,000
Fulghum [Member] | Customer One [Member]
Property, Plant and Equipment [Line Items]
Asset impairment			6,900,000
Fulghum [Member] | Customer Two [Member]
Property, Plant and Equipment [Line Items]
Asset impairment			$ 4,400,000

Goodwill - Reconciliation of Ch

Goodwill - Reconciliation of Change in Carrying Value of Goodwill (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Beginning Balance		$ 40,255	$ 38,393
Ending Balance	$ 28,576	28,576	40,255
Less: Impairment	(11,700)	(11,679)
Allegheny Pellet Corporation [Member]
Goodwill [Line Items]
Add: Acquisition			1,862
Fulghum [Member]
Goodwill [Line Items]
Beginning Balance		29,932	29,932
Ending Balance	18,253	18,253	29,932
Less: Impairment	(11,700)	(11,679)
Fulghum [Member] | Allegheny Pellet Corporation [Member]
Goodwill [Line Items]
Add: Acquisition			0
Wood Pellets NEWP [Member]
Goodwill [Line Items]
Beginning Balance		10,323	8,461
Ending Balance	$ 10,323	10,323	10,323
Less: Impairment		$ 0
Wood Pellets NEWP [Member] | Allegheny Pellet Corporation [Member]
Goodwill [Line Items]
Add: Acquisition			$ 1,862

Goodwill - Additional Informati

Goodwill - Additional Information (Detail) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2016USD ($)	Feb. 28, 2017Mill
Goodwill [Line Items]
Annual impairment test of goodwill		The Company completed its annual goodwill impairment test as of July 1
Goodwill impairment	$ 11,700	$ 11,679
Fulghum [Member]
Goodwill [Line Items]
Goodwill impairment	$ 11,700	$ 11,679
Fulghum [Member] | Subsequent Event [Member]
Goodwill [Line Items]
Number of mills to exercise purchase options | Mill			2

Debt - Additional Information (

Debt - Additional Information (Detail)

Apr. 02, 2016USD ($)shares

Feb. 12, 2015USD ($)Tranchesshares

Jan. 23, 2015USD ($)

Apr. 09, 2014USD ($)

Apr. 30, 2013USD ($)t

May 31, 2016USD ($)

Mar. 31, 2016USD ($)$ / sharesshares

Dec. 31, 2016USD ($)$ / sharesshares

Dec. 31, 2014USD ($)

Apr. 30, 2016USD ($)

Apr. 01, 2016shares

Dec. 31, 2015USD ($)

Apr. 30, 2014USD ($)

Apr. 16, 2014USD ($)

Apr. 08, 2014USD ($)

Nov. 25, 2013USD ($)

Sep. 24, 2013USD ($)

Sep. 23, 2013USD ($)

Debt Instrument [Line Items]

Long term debt outstanding

$ 116,450,000

$ 178,082,000

Letter of credit fee

3.75%

Term loan facility

$ 50,000,000

Loss on debt repayment

$ (3,295,000)

$ (850,000)

Common Units owned | shares

7,179,996

Loss on extinguishment of debt

(850,000)

CVR Partners L.P [Member]

Debt Instrument [Line Items]

Term debt in exchange for common units | shares

11,600,000

Share price | $ / shares

$ 8.36

$ 6.01

Percentage of ownership of a limited partnership

6.00%

Common Units owned | shares

7,200,000

113,282,973

Wood Pellets NEWP [Member]

Debt Instrument [Line Items]

Outstanding debt

$ 14,100,000

Maturity date of bonds start year

2,017

Maturity date of bonds end year

2,021

Wood Pellets NEWP [Member] | Interest Rate Swaps [Member]

Debt Instrument [Line Items]

Weighted average interest rate on NEWP's debt

4.20%

RNHI Revolving Loan [Member]

Debt Instrument [Line Items]

Loss on extinguishment of debt

$ (900,000)

BMO Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Amended credit facility

$ 10,000,000

Current credit facility

$ 3,000,000

Revolving loan collateral fee

0.75%

Term loan maturity date

Nov. 25, 2017

Letters of credit issued

$ 2,400,000

4,100,000

BMO Revolving Credit Facility [Member] | Two Thousand Twelve Credit Agreement [Member]

Debt Instrument [Line Items]

Amended credit facility

$ 3,000,000

Term Loan Credit Facility [Member]

Debt Instrument [Line Items]

Borrowers commitments termination, period

5 years

Interest rate

2.00%

A&R GSO Credit Agreement [Member]

Debt Instrument [Line Items]

Debt instrument interest rate description

Tranche A Loans under the A&R GSO Credit Agreement bore interest at a rate equal to the greater of (i) LIBOR plus 7.00% and (ii) 8.00% per annum. Tranche B Loans under the A&R GSO Credit Agreement bore interest at a rate equal to the greater of (i) LIBOR plus 9.00% and (ii) 10.00% per annum.

Common units held by RNP owned by the borrower | shares

10,682,246

Line Of Credit Facility Discount Percentage

2.00%

Second A&R GSO Credit Agreement [Member]

Debt Instrument [Line Items]

Term loan maturity date

Apr. 9, 2019

Line of credit facility interest rate percentage

8.00%

Repayment of debt

$ 41,700,000

Term debt in exchange for common units | shares

5,400,000

Principal prepayment under credit facility

$ 1,000,000

Senior secured notes issued

$ 52,250,000

Minimum cash required to maintain on hand including cash available for distribution from subsidiaries

$ 5,000,000

Second A&R GSO Credit Agreement [Member] | CVR Partners L.P [Member]

Debt Instrument [Line Items]

Transfer of CVR common units to repay debt

$ 45,000,000

Share price | $ / shares

$ 8.36

Loss on debt repayment

$ 3,300,000

Second A&R GSO Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]

Debt Instrument [Line Items]

Line of credit facility interest rate applicable margin

7.00%

Revolving Credit Facility [Member] | Wood Pellets NEWP [Member]

Debt Instrument [Line Items]

Available borrowings

$ 6,000,000

$ 2,500,000

Debt instrument covenant, minimum debt service coverage ratio

140.00%

Debt instrument covenant, senior debt coverage ratio

300.00%

Debt instrument covenant, fixed charge coverage ratio

120.00%

Fulghum [Member]

Debt Instrument [Line Items]

Maturity dates range, description

maturity dates ranging from 2017 through 2028

Weighted average interest rate

6.20%

Fulghum [Member] | United States [Member]

Debt Instrument [Line Items]

Outstanding debt

$ 24,300,000

Fulghum [Member] | South America [Member]

Debt Instrument [Line Items]

Outstanding debt

13,200,000

Quebec Stevedoring Company Limited [Member]

Debt Instrument [Line Items]

Constructed capacity | t

75,000

Contractual Obligation

13,500,000

Amount of change orders submitted

$ 2,300,000

Gain on change orders

$ 6,400,000

RNHI [Member]

Debt Instrument [Line Items]

Revolving loan borrowed

$ 50,000,000

RNHI [Member] | RNHI Revolving Loan [Member]

Debt Instrument [Line Items]

Amended credit facility

$ 100,000,000

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] | Tranche A [Member]

Debt Instrument [Line Items]

Term loan drawn

$ 50,000,000

RNHI [Member] | A&R GSO Credit Agreement [Member] | Tranche B [Member]

Debt Instrument [Line Items]

Term loan drawn

45,000,000

RNHI [Member] | A&R GSO Credit Agreement [Member] | Term Loan [Member]

Debt Instrument [Line Items]

Number of tranches of term loans | Tranches

3

Maximum [Member] | Fulghum [Member]

Debt Instrument [Line Items]

Maturity dates range

2,028

Maximum [Member] | Quebec Stevedoring Company Limited [Member]

Debt Instrument [Line Items]

Contractual Obligation

$ 16,100,000

Maximum [Member] | RNHI [Member] | A&R GSO Credit Agreement [Member] | Tranche C [Member]

Debt Instrument [Line Items]

Delayed draw term loan

$ 18,000,000

Minimum [Member] | A&R GSO Credit Agreement [Member] | Tranche A [Member]

Debt Instrument [Line Items]

Line of credit facility interest rate percentage

8.00%

Minimum [Member] | A&R GSO Credit Agreement [Member] | Tranche A [Member] | London Interbank Offered Rate (LIBOR) [Member]

Debt Instrument [Line Items]

Line of credit facility interest rate applicable margin

7.00%

Minimum [Member] | A&R GSO Credit Agreement [Member] | Tranche B [Member]

Debt Instrument [Line Items]

Line of credit facility interest rate percentage

10.00%

Minimum [Member] | A&R GSO Credit Agreement [Member] | Tranche B [Member] | London Interbank Offered Rate (LIBOR) [Member]

Debt Instrument [Line Items]

Line of credit facility interest rate applicable margin

9.00%

Minimum [Member] | Second A&R GSO Credit Agreement [Member]

Debt Instrument [Line Items]

Percentage of ownership of a limited partnership

50.00%

Minimum [Member] | Fulghum [Member]

Debt Instrument [Line Items]

Maturity dates range

2,017

Construction under QS Construction Facility [Member] | Quebec Stevedoring Company Limited [Member]

Debt Instrument [Line Items]

Long term debt outstanding

$ 19,900,000

Wood Pellets NEWP [Member]

Debt Instrument [Line Items]

Long term debt outstanding

$ 13,944,000

16,107,000

Wood Pellets NEWP [Member] | Term Loan [Member] | 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 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Allegheny Pellet Corporation [Member]

Debt Instrument [Line Items]

Line of credit facility interest rate applicable margin

2.25%

Fulghum [Member]

Debt Instrument [Line Items]

Long term debt outstanding

$ 36,756,000

$ 47,049,000

Fulghum [Member] | Second A&R GSO Credit Agreement [Member]

Debt Instrument [Line Items]

Debt instrument, covenant description

These covenants include maintaining (i) a minimum cash flow coverage ratio of at least 1.1 to 1.0, measured on a consolidated basis for Fulghum and its domestic subsidiaries and collectively for selected projects and (ii) a minimum tangible net worth of no less than $11.28 million plus 50% of the net income of Fulghum from and after December 31, 2010. As of December 31, 2016, Fulghum was in compliance with its financial covenants.

Debt instrument, covenant compliance

In the event that Fulghum does not comply with these covenants, the debt agreements do not permit it to make cash distributions to Rentech. Such a failure to comply would also constitute an event of default under the Fulghum debt agreements. In the event that NEWP or Fulghum is not permitted to make cash distributions to Rentech, these restrictions would limit Rentech’s ability to access and use cash from its operating subsidiaries to fund its corporate activities and operations.

Minimum cash flow coverage ratio

110.00%

Minimum tangible net worth

$ 11,280,000

Percentage of net income required in addition to net worth requirement

50.00%

Debt - Summary of Total Debt (D

Debt - Summary of Total Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long term debt outstanding	$ 116,450			$ 178,082
Less: Debt issuance costs	(1,357)			(2,002)
Plus: Unamortized net premium (discount)	(123)			(68)
Less: Current portion	(11,082)			(18,307)
Less: Current portion unamortized premium	(186)			(468)
Less: Current portion debt issuance costs	31			31
Long-term debt	103,733	$ 111,887	$ 114,044	157,268
Construction under QS Construction Facility [Member]
Debt Instrument [Line Items]
Long term debt outstanding	13,500			19,926
Fulghum [Member]
Debt Instrument [Line Items]
Long term debt outstanding	36,756			47,049
Wood Pellets NEWP [Member]
Debt Instrument [Line Items]
Long term debt outstanding	13,944			16,107
GSO Credit Agreement [Member]
Debt Instrument [Line Items]
Long term debt outstanding	$ 52,250			$ 95,000

Debt - Future Maturities of Lon

Debt - Future Maturities of Long-term Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
2,017	$ 11,082
2,018	7,371
2,019	59,152
2,020	7,512
2,021	4,350
Thereafter	26,983
Total debt	$ 116,450	$ 178,082

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail)	Feb. 20, 2017CAD	Aug. 31, 2015USD ($)	Dec. 31, 2016USD ($)shipmentt	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2016CADRail_Carloadst
Other Commitments [Line Items]
Operating leases expiration period			Sep. 30, 2029
Total lease expense | $			$ 3,500,000	$ 2,900,000	$ 2,900,000
Counter claim amount | $			40,200,000
Loss contingency sought to recover value | $			$ 6,500,000
Canadian National Railway Company [Member] | Subsequent Event [Member]
Other Commitments [Line Items]
Loss contingency sought to recover value | CAD	CAD 2,391,858
Loss contingency, compensation amount | CAD	CAD 1,500,000
2013 Drax Contract [Member] | Wood Pellets Industrial [Member]
Other Commitments [Line Items]
Wood pallets required to sell from Wawa Facility to Drax						400,000
2013 Drax Contract Guarantee Obligation until May 1, 2018[Member]
Other Commitments [Line Items]
Guaranteed obligations | CAD						CAD 20,000,000
2013 Drax Contract Guarantee Obligation, Thereafter [Member] | Maximum [Member]
Other Commitments [Line Items]
Guaranteed obligations | CAD						CAD 11,000,000
2015 Drax Contract [Member] | Wood Pellets Industrial [Member]
Other Commitments [Line Items]
Quantity required to deliver under Drax			36,000
Agreed total penalty amount | $		$ 2,600,000		2,600,000
2016 Drax Contract [Member] | Wood Pellets Industrial [Member]
Other Commitments [Line Items]
Quantity required to deliver under Drax			134,000
January 2017 Drax Contract [Member] | Wood Pellets Industrial [Member]
Other Commitments [Line Items]
Quantity required to deliver under Drax			48,000
2017 Drax Contract [Member] | Wood Pellets Industrial [Member]
Other Commitments [Line Items]
Quantity required to deliver under Drax			336,000
March 2017 Drax Contract [Member] | Wood Pellets Industrial [Member]
Other Commitments [Line Items]
Number of shipments cancel under Drax | shipment			2
Obligated quantity required to deliver under Drax			193,000
OPG Contract [Member]
Other Commitments [Line Items]
Quantity required to deliver under Drax			45,000
Maximum quantity required to deliver under Atikokan Facility			90,000
Canadian National Contract [Member]
Other Commitments [Line Items]
Minimum rail carloads committed to transport thereafter | Rail_Carloads						3,600
Penalty for delivery shortfalls per rail car | CAD						CAD 1,000
Penalty to be paid | $			$ 3,300,000	$ 1,000,000

Commitments and Contingencie100

Commitments and Contingencies - Summary of Future Minimum Lease Payments (Detail) $ in Thousands	Dec. 31, 2016USD ($)	[1]
Commitments And Contingencies Disclosure [Abstract]
2,016	$ 3,385
2,017	3,177
2,018	3,071
2,019	2,513
2021 and thereafter	7,977
Total	$ 20,123
[1]	Minimum payments have not been reduced by minimum sublease rentals of $2.6 million due in the future under a non-cancelable sublease.

Commitments and Contingencie101

Commitments and Contingencies - Summary of Future Minimum Lease Payments (Parenthetical) (Detail) $ in Millions	Dec. 31, 2016USD ($)
Commitments And Contingencies Disclosure [Abstract]
Future minimum rentals due under non-cancelable sublease	$ 2.6

Reverse Stock Split - Additiona

Reverse Stock Split - Additional Information (Detail) $ in Millions	Aug. 20, 2015USD ($)shares	Dec. 31, 2016shares	Sep. 30, 2016shares	Jun. 30, 2016shares	Dec. 31, 2015shares
Equity [Abstract]
Description of 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”). 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	23,200,000	23,191,000	23,189,000	23,033,000
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	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) - USD ($) $ / shares in Units, $ in Thousands	Apr. 02, 2016	Mar. 31, 2016	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Apr. 01, 2016
Class Of Stock [Line Items]
Purchase Share Price Aggregate Amount							$ 98,000
Preferred stock issuance discount, percentage							2.00%
Convertible preferred stock into common stock							4,504,505
Preferred stock authorized shares							$ 22.20
Mezzanine, preferred stock, dividend rate							4.50%
Aggregate original issue price							$ 100,000
Number of shares acquired and cancelled	100,000
Payment to repurchase and retire preferred stock	$ 10,000
Dividends to preferred stockholders	1,500				$ 1,500	$ 4,500	2,900
Fair value of the consideration transferred	107,100
Preferred stock								$ 96,000
Preferred stock dividends	$ 11,100		$ 1,320	$ 1,320	$ 1,320	$ 5,280	$ 3,840
CVR Partners L.P [Member]
Class Of Stock [Line Items]
Term debt in exchange for common units	11,600,000
Fair value of shares received from merger one		$ 97,100
Share price		$ 8.36			$ 6.01
Put Option Agreements [Member]
Class Of Stock [Line Items]
Number of shares secured put option agreements							5,524,862
Series E Convertible Preferred Stock [Member]
Class Of Stock [Line Items]
Shares of preferred stock sold							100,000
Mezzanine, preferred stock, dividend rate					4.50%	4.50%	4.50%
Payment to repurchase and retire preferred stock	$ 10,000

Preferred Stock - Schedule of M

Preferred Stock - Schedule of Mezzanine Equity (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Class Of Stock [Line Items]
Total mezzanine equity	$ 95,840
Series E Convertible Preferred Stock [Member]
Class Of Stock [Line Items]
Original issue price of 2014 Preferred Stock	100,000
Less: Issuance costs	(2,648)
Less: Unamortized discount	(1,512)
Total mezzanine equity	$ 95,840

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards vesting period	1 year
Performance Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards vesting period			4 years
Time Vested Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards vesting period	3 years	3 years	3 years

Stockholders' Equity - Performa

Stockholders' Equity - Performance-Based RSUs, or PSUs, and Time-Based Restricted Stock Units, or RSUs Issued by the Company (Detail) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Type of Award
Total	419,750	47,960	608,500
Performance Awards [Member]
Type of Award
Total			556,400
Time Vested Awards [Member]
Type of Award
Total	419,750	47,960	52,100

Accounting for Equity Based 107

Accounting for Equity Based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period for using daily stock price to project expected stock price volatility	36 months
Total intrinsic value of options exercised	$ 0	$ 300,000	$ 400,000
Share based awards, key assumptions, expected volatility rate	82.80%	55.70%
Share based awards, key assumptions, risk-free rate	1.65%	1.76%
Share based awards, key assumptions, dividend yield	0.00%	0.00%	0.00%
Shares granted	72,000	788,500	112,200
Shares issued	419,750	47,960	608,500
Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards vesting period	1 year
Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 0
Compensation expense	$ 0	$ 0	$ 0
Number Outstanding	125,000	125,000	125,000	125,000
Total compensation expense	$ 0	$ 0	$ 0
2006 and 2009 Incentive [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration term of options under the company's 2005 stock option plan	10 years
2006 and 2009 Incentive [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards vesting period	1 year
2006 and 2009 Incentive [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards vesting period	3 years
Restricted Stock Units and PSU [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 1,200,000
Weighted-average period for cost to be recognized	2 years
Compensation expense	$ 1,018,000	$ 2,914,000	$ 5,123,000
Number Outstanding	836,151	637,646	1,020,200	1,133,000
Number of shares, Granted	419,750	47,960	608,500
Grant date fair value of RSU's and Performance Share Awards	$ 900,000	$ 2,000,000	$ 4,000,000
Total compensation expense	$ 1,018,000	2,914,000	5,123,000
Common Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards vesting period	3 years
Tax benefit	$ 0
Unrecognized compensation cost	$ 700,000
Weighted-average period for cost to be recognized	2 years
Compensation expense	$ 580,000	159,000	56,000
Total compensation expense	580,000	159,000	56,000
Common Stock Options [Member] | Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$ 400,000	$ 300,000	$ 351,000
Shares granted	124,600	25,920	14,000
Shares issued			4,000
Shares vested at grant date but not issued			10,000
Total compensation expense	$ 400,000	$ 300,000	$ 351,000
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards vesting period	3 years
Shares vest on each annual anniversary date of the commencement date of the agreement	one-third
Vesting of the restricted stock unit grant	3 months
Vesting of the restricted stock unit grant change in control	2 years
Restricted Stock Units (RSUs) [Member] | 2009 Incentive Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, Granted	202,000	202,000	201,700
2014 PSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based awards, key assumptions, expected volatility rate	54.58%
Share based awards, key assumptions, risk-free rate	1.38%
Share based awards, key assumptions, dividend yield	0.00%
Restricted Stock Units and PSU [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	836,151	637,646	1,020,200
Restricted Stock Units and PSU [Member] | 2009 Incentive Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, Granted	634,000	436,000	818,500

Accounting for Equity Based 108

Accounting for Equity Based Compensation - Charges Associated with All Equity Based Grants (Detail) - Equity Based Grant [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total compensation expense	$ 1,948	$ 3,373	$ 5,530
Increase to both basic and diluted loss per share from compensation expense	$ 0.08	$ 0.15	$ 0.24
Employees [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total compensation expense	$ 1,529	$ 2,736	$ 4,658
Board [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total compensation expense	$ 419	$ 637	$ 872

Accounting for Equity Based 109

Accounting for Equity Based Compensation - Fair Value of Options and Warrants (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.65%	1.76%
Expected volatility	82.80%	55.70%
Expected life (in years)	10 years	5 years 6 months 29 days
Dividend yield	0.00%	0.00%	0.00%
Forfeiture rate	7.00%	15.00%
Risk-free interest rate, Minimum			1.28%
Risk-free interest rate, Maximum			1.65%
Expected volatility, Minimum			54.50%
Expected volatility, Maximum			57.30%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (in years)			3 years 6 months 29 days
Forfeiture rate			0.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (in years)			4 years 4 months 28 days
Forfeiture rate			22.00%

Accounting for Equity Based 110

Accounting for Equity Based Compensation - Number of Shares Reserved, Outstanding and Available for Issuance (Detail) - shares	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved	4,251,000
Shares Underlying Outstanding Awards	1,814,000	1,727,000
Shares Available for Issuance	439,000	899,000
Common Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved	110,000
Shares Underlying Outstanding Awards	110,000	110,000
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved	202,000
Shares Underlying Outstanding Awards	202,000	202,000
2006 Incentive Award Plan [Member] | Common Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Underlying Outstanding Awards	6,000	53,000
2009 Incentive Award Plan [Member] | Common Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved	3,922,000
Shares Underlying Outstanding Awards	854,000	918,000
Shares Available for Issuance	439,000	899,000
2009 Incentive Award Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Underlying Outstanding Awards	642,000	444,000
Adjustment for Special Distribution [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved	17,000
Incentive Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved	3,939,000
Shares Underlying Outstanding Awards	1,502,000	1,415,000
Shares Available for Issuance	439,000	899,000

Accounting for Equity Based 111

Accounting for Equity Based Compensation - Charges Associated with Equity Based Compensation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Restricted Stock Units and PSU [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock based compensation expense	$ 1,018	$ 2,914	$ 5,123
Compensation expense	949	2,578	4,619
Board compensation expense	69	336	504
Common Stock Options [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock based compensation expense	580	159	56
Common Stock Options [Member] | Employees [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock based compensation expense	580	159	39
Common Stock Options [Member] | Board [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock based compensation expense			17
Common Stock Options [Member] | Employees and Board [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock based compensation expense	$ 580	$ 159	$ 56

Accounting for Equity Based 112

Accounting for Equity Based Compensation - Equity Based Compensation Transactions (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, Beginning Balance	1,081,100	411,900	349,000
Number of shares, Granted	72,000	788,500	112,200
Number of shares, Exercised		(82,900)	(39,300)
Number of shares, Canceled / Expired	(183,500)	(36,400)	(10,000)
Outstanding, Ending Balance	969,600	1,081,100	411,900
Options exercisable, Number of shares	392,540	209,994	301,700
Weighted Average Exercise Price, Beginning Balance	$ 6.39	$ 15.50	$ 15.90
Weighted Average Exercise Price, Granted	2.99	3.03	12.50
Weighted Average Exercise Price, Exercised		8.71	11.70
Weighted Average Exercise Price, Cancelled/ Expired	14.30	31.98	8.90
Weighted Average Exercise Price, Ending Balance	4.64	6.39	15.50
Options exercisable, Weighted Average Exercise Price	5.70	$ 16.64	$ 16.70
Weighted average fair value of options granted	$ 2.47
Aggregate Intrinsic Value	$ 0	$ 386,365	$ 784,931	$ 2,144,448
Restricted Stock Units and PSU [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, Beginning Balance	637,646	1,020,200	1,133,000
Number of shares, Granted	419,750	47,960	608,500
Number of shares, Vested and Settled	(42,083)	(54,506)	(150,000)
Number of shares, Canceled / Expired	(163,271)	(350,137)	(502,500)
Outstanding, Ending Balance	836,151	637,646	1,020,200
Weighted Average Exercise Price, Canceled / Expired	$ 13.84	$ 17.39	$ 11.60
Number of shares, Vested and Surrendered for Withholding Taxes Payable	(15,891)	(25,871)	(68,800)
Weighted Average Exercise Price, Beginning Balance	$ 13.27	$ 12.80	$ 17.60
Weighted Average Grant Date Fair Value, Granted	1.96	10.48	18.80
Weighted Average Grant Date Fair Value, Vested and Settled in Shares	14.74	21.96	18.70
Weighted Average Grant Date Fair Value, Vested and Surrendered for Withholding Taxes Payable	15.46	21.78	18.20
Weighted Average Exercise Price, Ending Balance	$ 7.36	$ 13.27	$ 12.80
Aggregate Intrinsic Value	$ 2,073,654	$ 2,244,116	$ 12,845,706	$ 23,793,000
Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, Beginning Balance	125,000	125,000	125,000
Outstanding, Ending Balance	125,000	125,000	125,000
Warrants exercisable, Number of shares	125,000	125,000	125,000
Weighted Average Exercise Price, Beginning Balance	$ 5.70	$ 5.70	$ 5.70
Weighted Average Exercise Price, Ending Balance	5.70	5.70	5.70
Warrants exercisable, Weighted Average Exercise Price	$ 5.70	$ 5.70	$ 5.70

Accounting for Equity Based 113

Accounting for Equity Based Compensation - Summary of Options and Warrants Outstanding and Exercisable (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Warrants [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding	125,000	125,000	125,000	125,000
Weighted Average Remaining Contractual Life in Years	0 years
Weighted Average Exercise Price	$ 5.70	$ 5.70	$ 5.70	$ 5.70
Number Exercisable	125,000
Exercisable, Weighted Average Exercise Price	$ 5.70	$ 5.70	$ 5.70
Common Stock Options [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding	969,600
Number Exercisable	392,540
Common Stock Options [Member] | Range One [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding	783,000
Weighted Average Remaining Contractual Life in Years	9 years 4 days
Weighted Average Exercise Price	$ 3.03
Number Exercisable	260,990
Exercisable, Weighted Average Exercise Price	$ 3.03
Range of Exercise Prices, Lower Range Limit	2.81
Range of Exercise Prices, Upper Range Limit	$ 3.24
Common Stock Options [Member] | Range Two [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding	65,700
Weighted Average Remaining Contractual Life in Years	3 years 10 months 10 days
Weighted Average Exercise Price	$ 8.94
Number Exercisable	65,700
Exercisable, Weighted Average Exercise Price	$ 8.94
Range of Exercise Prices, Lower Range Limit	8.90
Range of Exercise Prices, Upper Range Limit	$ 9.60
Common Stock Options [Member] | Range Three [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding	117,700
Weighted Average Remaining Contractual Life in Years	3 years 22 days
Weighted Average Exercise Price	$ 12.54
Number Exercisable	62,650
Exercisable, Weighted Average Exercise Price	$ 12.66
Range of Exercise Prices, Lower Range Limit	12.40
Range of Exercise Prices, Upper Range Limit	$ 14.70
Common Stock Options [Member] | Range Four [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding	3,200
Weighted Average Remaining Contractual Life in Years	3 months 18 days
Weighted Average Exercise Price	$ 20.70
Number Exercisable	3,200
Exercisable, Weighted Average Exercise Price	$ 20.70
Range of Exercise Price	$ 20.70

Future Minimum Lease Receipts -

Future Minimum Lease Receipts - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)
Leases [Abstract]
Carrying value of properties underlying leases	$ 69.2
Cost of properties underlying leases	$ 52.2

Future Minimum Lease Receipt115

Future Minimum Lease Receipts - Schedule of Minimum Future Rentals on Noncancelable Operating Leases (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Leases [Abstract]
2,017	$ 16,957
2,018	10,276
2,019	9,221
2,020	6,316
2,021	5,110
Minimum future rentals on noncancelable operating leases	$ 47,880

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Minimum age eligible to participate in defined contribution plan	18 years
Employer contributions	$ 0.8	$ 1.1	$ 0.4
Defined Contribution Plan Match 100% [Member]
Defined Benefit Plan Disclosure [Line Items]
Partnership Matching	100.00%
Participants salary deferrals	3.00%
Defined Contribution Plan Match 50% [Member]
Defined Benefit Plan Disclosure [Line Items]
Partnership Matching	50.00%
Participants salary deferrals	3.00%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax [Line Items]
Foreign withholdings taxes	$ 5,800		$ 5,800
Unremitted earnings of foreign subsidiary	12,500		12,500
Income tax expense related to discontinued operations			71,857	$ 66	$ 2,758
Total gross deferred tax assets	80,100	$ 106,900	80,100	106,900
Total gross deferred tax liabilities	51,300	32,100	51,300	32,100
Unrecognized tax benefits	3,592	$ 3,592	3,592	$ 3,592	$ 3,592	$ 4,268
Unrecognized tax benefits that would impact effective tax rate if recognized	$ 3,600		$ 3,600
Period not reasonably possible that unrecognized tax benefits will significantly decrease			Next 12 months
Chile [Member]
Income Tax [Line Items]
Percent of equity interest owned	86.00%	87.00%
Uruguay [Member]
Income Tax [Line Items]
Percent of equity interest owned	86.00%	87.00%

Income Taxes - Domestic and For

Income Taxes - Domestic and Foreign Components of Loss from Continuing Operations Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Domestic	$ (46,483)	$ (33,389)	$ (31,356)
Foreign	(144,009)	(27,223)	(9,553)
Total	$ (190,492)	$ (60,612)	$ (40,909)

Income Taxes - Income Tax Provi

Income Taxes - Income Tax Provision (Benefit) for Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Federal					$ (17,360)		$ (2,615)
State					(3,932)	$ 538	61
Foreign					1,599	680	459
Total Current					(19,693)	1,218	(2,095)
Deferred:
Federal					(44,489)	(337)	(323)
State					(89)	(563)	7
Foreign					(27)
Total Deferred					(44,605)	(900)	(316)
Income tax (benefit) expense from continuing operations	$ (6,123)	$ (9,705)	$ (12,107)	$ (18,230)	$ (64,298)	$ 318	$ (2,411)

Income Taxes - Income Taxes at

Income Taxes - Income Taxes at the Federal Statutory Rate for Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Federal income tax benefit calculated at the federal statutory rate					$ (66,671)	$ (20,611)	$ (13,942)
Impact of foreign earnings					(480)	79	678
State income tax benefit net of federal benefit					(2,936)	(1,668)	(1,209)
Nondeductible expenses					291	135	126
Return to provision					(121)	59	91
Goodwill impairment					4,088
Minority interest, net of state tax benefit					(154)	353	504
Prior and current period Canadian net operating losses					(17,183)
Basis difference in subsidiaries					756	(692)	103
Partnership basis difference						55	44
Change in valuation allowance					17,766	21,927	10,557
State rate change					(1,856)	3,451	1,144
State NOL rate adjustment/other adjustment						(778)
Other items					2,202	(1,992)	(507)
Income tax (benefit) expense from continuing operations	$ (6,123)	$ (9,705)	$ (12,107)	$ (18,230)	$ (64,298)	$ 318	$ (2,411)

Income Taxes - Components of th

Income Taxes - Components of the Net Deferred Tax Liability (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Accruals for financial statement purposes not allowed for income taxes	$ 3,582	$ 5,031
Basis difference in prepaid expenses	(431)	(481)
Inventory	5,969	4,004
Unrealized gain	(86)	(114)
Net operating loss and AMT credit carryforward	39,365	75,228
R&D credit carryforward	6,191	6,191
Basis difference relating to intangibles	(8,962)	(8,626)
Basis difference in property, plant and equipment, liabilities		(17,555)
Basis difference in property, plant and equipment, assets	21,767
Stock option exercises	1,013	4,486
Basis difference in foreign subsidiaries	(5,801)	(5,270)
Basis difference in partnership interest	(35,994)	10,361
Other items	2,241	1,569
Valuation allowance	(36,680)	(82,125)
Total deferred tax liabilities, net	$ (7,826)	$ (7,301)

Income Taxes - Available Carryf

Income Taxes - Available Carryforwards to Offset Future Taxable Income (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Operating Loss Carryforwards [Line Items]
R&D credit carryforward	$ 6,191
Alternative minimum tax credit carryforward	$ 5,052
PENNSYLVANIA [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration, start	2,035
Operating loss carryforwards expiration, end	2,036
SOUTH CAROLINA [MEMBER]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration year	2,036
Canadian [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 64,840
Operating loss carryforwards expiration year	2,031
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 32,672
Operating loss carryforwards expiration year	2,034
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 109,041
Tax credit carryforwards expiration, start	2,027
Tax credit carryforwards expiration, end	2,033
State and Local Jurisdiction [Member] | ALABAMA [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 1,234
Operating loss carryforwards expiration, start	2,017
Operating loss carryforwards expiration, end	2,031
State and Local Jurisdiction [Member] | Arkansas [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 19
Operating loss carryforwards expiration year	2,021
State and Local Jurisdiction [Member] | CALIFORNIA [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 2,929
Operating loss carryforwards expiration, start	2,017
Operating loss carryforwards expiration, end	2,035
State and Local Jurisdiction [Member] | COLORADO [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 6,156
Operating loss carryforwards expiration, start	2,026
Operating loss carryforwards expiration, end	2,035
State and Local Jurisdiction [Member] | GEORGIA [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 1,370
Operating loss carryforwards expiration, start	2,028
Operating loss carryforwards expiration, end	2,036
State and Local Jurisdiction [Member] | HAWAII [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 6,189
Operating loss carryforwards expiration, start	2,028
Operating loss carryforwards expiration, end	2,034
State and Local Jurisdiction [Member] | ILLINOIS [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 86,620
Operating loss carryforwards expiration, start	2,018
Operating loss carryforwards expiration, end	2,027
State and Local Jurisdiction [Member] | Louisiana [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 88
Operating loss carryforwards expiration, start	2,028
Operating loss carryforwards expiration, end	2,036
State and Local Jurisdiction [Member] | MISSISSIPPI [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 1,349
Operating loss carryforwards expiration, start	2,020
Operating loss carryforwards expiration, end	2,034
State and Local Jurisdiction [Member] | New York [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 1,427
Operating loss carryforwards expiration year	2,017
State and Local Jurisdiction [Member] | PENNSYLVANIA [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 1,612
State and Local Jurisdiction [Member] | SOUTH CAROLINA [MEMBER]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	8
State and Local Jurisdiction [Member] | Virginia [Member]
Operating Loss Carryforwards [Line Items]
Net Operating Losses	$ 40
Operating loss carryforwards expiration year	2,036
Foreign Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Foreign tax credit carryforward	$ 399
Tax credit carryforwards expiration, year	2,026

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of Unrecognized Tax Liability
Balance at beginning of year	$ 3,592,000	$ 4,268,000
Additions based on tax positions taken during a prior period	0	21,000
Additions based on tax positions related to the current period	0	4,000
Reductions based on tax positions related to prior years	0	(701,000)
Settlements with taxing authorities	0	0
Lapse of statutes of limitations	0	0
Balance at end of year	$ 3,592,000	$ 3,592,000

Segment Information - Additiona

Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016Segment
Segment Reporting [Abstract]
Number of operating segments	3

Segment Information - Segment I

Segment Information - Segment Information (Detail) - USD ($) $ in Thousands		3 Months Ended								6 Months Ended	9 Months Ended	12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Segment Reporting Information [Line Items]
Total revenues		$ 40,416	$ 38,598	$ 31,793	$ 39,937	$ 37,267	$ 42,829	$ 39,925	$ 36,436			$ 150,744		$ 156,457		$ 130,948
Total gross profit (loss)		(4,150)	(795)	(1,679)	131	2,899	5,751	3,815	5,526			(6,493)		17,991		19,197
Total segment selling, general and administrative expenses												32,489		48,892		52,582
Total segment depreciation and amortization												3,184		5,175		2,887
Total segment operating income (loss)		(139,055)	(13,086)	(11,847)	(10,004)	(24,269)	(8,008)	(11,563)	(6,887)			(173,993)		(50,727)		(35,974)
Interest expense												(10,986)		(10,746)		(3,277)
Total segment net income (loss)		(95,872)	(10,354)	(8,941)	(11,028)	(27,779)	(10,534)	(16,578)	(6,039)	$ (19,969)	$ (30,323)	(126,194)		(60,930)		(38,498)
Total segment other income (expense)												(3,903)		(3,395)		298
Corporate income tax benefit (expense)			6,123	9,705						12,107	18,230	64,298		(318)		2,411
Non-cash equity in loss of investee												3,602
Income (loss) from discontinued operations, net of tax		(13,294)	1,666	305,100	5,574	(13,751)	(22,302)	(62,133)	6,085	310,674	312,340	299,047	[1]	(92,101)	[1]	5,994	[1]
Net income (loss)		(109,166)	(8,688)	296,159	$ (5,454)	(41,530)	$ (32,836)	$ (78,711)	$ 46	290,705	282,017	172,853		(153,031)		(32,504)
Total assets		312,717	$ 470,056	$ 489,503		650,291				$ 489,503	$ 470,056	312,717		650,291
Capital expenditures												19,883		43,475		102,848
Capital expenditures, discontinued operations												11,075		38,330		71,663
Total capital expenditures												30,958		81,805		174,511
Discontinued Operations [Member]
Segment Reporting Information [Line Items]
Total assets						248,921								248,921
CVR Partners L.P [Member]
Segment Reporting Information [Line Items]
Non-cash equity in loss of investee	[2]											(3,602)
Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues												150,744		156,457		130,948
Total segment selling, general and administrative expenses												14,753		27,661		20,848
Total segment depreciation and amortization recorded in operating expenses												2,781		4,626		2,308
Total depreciation and amortization recorded in cost of sales												18,760		13,792		9,260
Total segment depreciation and amortization												21,541		18,418		11,568
Total segment other operating (income) expense												129,863		13,912		(312)
Total segment operating income (loss)												(153,891)		(28,207)		(3,647)
Interest expense												4,513		4,229		2,897
Total segment net income (loss)												(156,257)		(31,885)		(7,199)
Total assets		236,380				384,923						236,380		384,923
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Total segment selling, general and administrative expenses												(17,736)		(21,231)		(31,735)
Total segment depreciation and amortization												(404)		(549)		(579)
Interest expense												(6,473)		(6,517)		(380)
Total segment other income (expense)												(5,250)		(730)		(1,634)
Corporate income tax benefit (expense)												63,528		(18)		3,029
Fulghum [Member]
Segment Reporting Information [Line Items]
Total segment operating income (loss)												3,000
Fulghum [Member] | Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues												97,376		94,219		94,748
Total gross profit (loss)												14,192		18,293		12,444
Total segment selling, general and administrative expenses												4,677		4,999		6,399
Total segment depreciation and amortization recorded in operating expenses												1,405		2,986		2,088
Total depreciation and amortization recorded in cost of sales												7,690		8,680		7,374
Total segment other operating (income) expense												11,964	[3]	11,633	[4]	38
Total segment operating income (loss)												(3,853)	[3]	(1,324)	[4]	3,919
Interest expense												2,257		2,263		2,590
Total segment net income (loss)												(4,386)		(3,007)		75
Total assets		155,646				179,327						155,646		179,327
Capital expenditures												6,697		9,057		21,683
Wood Pellets Industrial [Member] | Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues												25,592		7,933		4,086
Total gross profit (loss)												(25,174)		(12,388)		703
Total segment selling, general and administrative expenses												7,900		19,969		12,868
Total segment depreciation and amortization recorded in operating expenses												173		172		139
Total depreciation and amortization recorded in cost of sales												9,026		2,063
Total segment other operating (income) expense												117,893	[5]	2,279		(350)
Total segment operating income (loss)												(151,142)	[5]	(34,808)		(11,954)
Interest expense												1,646		1,365		3
Total segment net income (loss)												(152,672)		(36,542)		(11,616)
Total assets		19,060				142,887						19,060		142,887
Capital expenditures												11,969		31,775		79,603
Wood Pellets NEWP [Member] | Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues												27,776		54,305		32,114
Total gross profit (loss)												4,489		12,086		6,050
Total segment selling, general and administrative expenses												2,176		2,693		1,581
Total segment depreciation and amortization recorded in operating expenses												1,203		1,468		81
Total depreciation and amortization recorded in cost of sales												2,044		3,049		1,886
Total segment other operating (income) expense												6
Total segment operating income (loss)												1,104		7,925		4,388
Interest expense												610		601		304
Total segment net income (loss)												801		7,664		4,342
Total assets		61,674				62,709						61,674		62,709
Capital expenditures												417		1,557		125
Corporate and Other[Member]
Segment Reporting Information [Line Items]
Total assets		$ 76,337				$ 16,447						76,337		16,447
Capital expenditures												$ 800		$ 1,086		$ 1,437
[1]	For the year ended December 31, 2016, income from discontinued operations, net of tax includes $358.6 million, which is the Company’s proportionate share of the book gain on sale of RNP.
[2]	For the year ended December 31, 2016, equity in loss of investee includes $3.6 million, which includes the Company’s proportionate share of loss from its investment in CVR and amortization of the basis differences.
[3]	Includes goodwill impairment of $11.7 million for the year ended December 31, 2016.
[4]	Includes asset impairments totaling $11.3 million for the year ended December 31, 2015.
[5]	Includes net asset impairments totaling $116.2 million for the year ended December 31, 2016.

Segment Information - Summary o

Segment Information - Summary of Revenues by Geographic Area (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Total revenues	$ 40,416	$ 38,598	$ 31,793	$ 39,937	$ 37,267	$ 42,829	$ 39,925	$ 36,436	$ 150,744	$ 156,457	$ 130,948
United States [Member]
Segment Reporting Information [Line Items]
Total revenues									78,825	113,404	91,156
Canada [Member]
Segment Reporting Information [Line Items]
Total revenues									25,592	7,923	4,086
Other [Member]
Segment Reporting Information [Line Items]
Total revenues									$ 46,327	$ 35,130	$ 35,706

Segment Information - Summar127

Segment Information - Summary of Assets by Geographic Area (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Total assets	$ 312,717	$ 470,056	$ 489,503	$ 650,291
Total assets - Discontinued Operations				248,921
Continuing Operations [Member]
Segment Reporting Information [Line Items]
Total assets	312,717			401,370
United States [Member]
Segment Reporting Information [Line Items]
Total assets - Discontinued Operations				248,921
United States [Member] | Continuing Operations [Member]
Segment Reporting Information [Line Items]
Total assets	254,255			216,472
Canada [Member] | Continuing Operations [Member]
Segment Reporting Information [Line Items]
Total assets	19,060			142,866
Other [Member] | Continuing Operations [Member]
Segment Reporting Information [Line Items]
Total assets	$ 39,402			$ 42,032

Segment Information - Segmen128

Segment Information - Segment Information (Parenthetical) (Detail) - USD ($) $ in Thousands	Apr. 02, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Goodwill impairment		$ 11,700		$ 11,679
Equity in loss of investee				(2,900)
Gain (loss) on sale of business				358,130
CVR Partners L.P [Member]
Segment Reporting Information [Line Items]
Equity in loss of investee				(3,600)
RNP [Member]
Segment Reporting Information [Line Items]
Gain (loss) on sale of business	$ 358,600			358,600
Fulghum [Member]
Segment Reporting Information [Line Items]
Goodwill impairment		$ 11,700		11,679
Asset impairment			$ 10,600	$ 116,200	$ 11,300

Net Income (Loss) Per Common129

Net Income (Loss) Per Common Share Attributable to Rentech - Schedule of Earnings Per Share, Basic and Diluted (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	Apr. 02, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Numerator:
Loss from continuing operations		$ (95,872)	$ (10,354)	$ (8,941)	$ (11,028)	$ (27,779)	$ (10,534)	$ (16,578)	$ (6,039)	$ (19,969)	$ (30,323)	$ (126,194)		$ (60,930)		$ (38,498)
Less: Loss on redemption of preferred stock				(11,049)						(11,049)	(11,049)	(11,049)
Less: Preferred stock dividends	$ (11,100)									(1,320)	(1,320)	(1,320)		(5,280)		(3,840)
Less: (Income) loss from continuing operations attributable to noncontrolling interests			(103)	(41)						(225)	(328)	(414)		(231)		67
Loss from continuing operations allocated to common shareholders			10,457	20,031						32,563	43,020	(138,977)		(66,441)		(42,271)
Numerator:
Income (loss) from discontinued operations, net of tax		(13,294)	1,666	305,100	5,574	(13,751)	(22,302)	(62,133)	6,085	310,674	312,340	299,047	[1]	(92,101)	[1]	5,994	[1]
Less: (Income) loss from discontinued operations attributable to noncontrolling interests			174	(116)						(3,338)	(3,164)	(3,164)		38,653		427
Less: Income from discontinued operations allocated to participating securities			(43)	(7,599)						(7,957)	(7,772)	(7,541)				(236)
Income (loss) from discontinued operations allocated to common shareholders			(1,797)	(297,385)						(299,379)	(301,404)	288,342		(53,448)		6,185
Numerator:
Net income (loss) attributable to Rentech common shareholders		$ (109,252)	(8,617)	284,953	$ (10,180)	$ (37,182)	$ (24,344)	$ (53,414)	$ (4,949)	274,773	266,156	156,906		(119,889)		(35,850)
Less: Income allocated to participating securities				(7,100)						(7,114)	(6,690)	(3,999)
Net income (loss) allocated to common shareholders			$ (8,617)	$ 277,853						$ 267,659	$ 259,466	$ 152,907		$ (119,889)		$ (35,850)
Denominator:
Weighted average common shares outstanding			23,189	23,067						23,051	23,098	23,122		22,981		22,856
Effect of dilutive securities:
Diluted shares outstanding			23,189	23,067						23,051	23,098	23,122		22,981		22,856
Basic:
Continuing operations		$ (4.14)	$ (0.45)	$ (0.87)	$ (0.54)	$ (1.27)	$ (0.51)	$ (0.78)	$ (0.32)	$ (1.41)	$ (1.86)	$ (6.01)		$ (2.89)		$ (1.85)
Discontinued operations		(0.57)	0.08	12.89	0.10	(0.34)	(0.55)	(1.55)	0.10	12.99	13.05	12.47		(2.33)		0.27
Net income (loss) per common share		(4.71)	(0.37)	12.05	(0.44)	(1.62)	(1.06)	(2.33)	(0.22)	11.61	11.23	6.61		(5.22)		(1.57)
Diluted:
Continuing operations		(4.14)	(0.45)	(0.87)	(0.54)	(1.27)	(0.51)	(0.78)	(0.32)	(1.41)	(1.86)	(6.01)		(2.89)		(1.85)
Discontinued operations		(0.57)	0.08	12.89	0.10	(0.34)	(0.55)	(1.55)	0.10	12.99	13.05	12.47		(2.33)		0.27
Net income (loss) per common share		$ (4.71)	$ (0.37)	$ 12.05	$ (0.44)	$ (1.62)	$ (1.06)	$ (2.33)	$ (0.22)	$ 11.61	$ 11.23	$ 6.61		$ (5.22)		$ (1.57)
[1]	For the year ended December 31, 2016, income from discontinued operations, net of tax includes $358.6 million, which is the Company’s proportionate share of the book gain on sale of RNP.

Net Income (Loss) Per Common130

Net Income (Loss) Per Common Share Attributable to Rentech - Additional Information (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Anti-dilutive common stock	1.9	6.4	6.1

Selected Quarterly Financial131

Selected Quarterly Financial Data (Unaudited) - Selected Unaudited Condensed Consolidated Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Apr. 02, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Quarterly Financial Data [Abstract]
Revenues		$ 40,416	$ 38,598	$ 31,793	$ 39,937	$ 37,267	$ 42,829	$ 39,925	$ 36,436			$ 150,744		$ 156,457		$ 130,948
Gross profit		(4,150)	(795)	(1,679)	131	2,899	5,751	3,815	5,526			(6,493)		17,991		19,197
Operating loss		(139,055)	(13,086)	(11,847)	(10,004)	(24,269)	(8,008)	(11,563)	(6,887)			(173,993)		(50,727)		(35,974)
Loss from continuing operations		(95,872)	(10,354)	(8,941)	(11,028)	(27,779)	(10,534)	(16,578)	(6,039)	$ (19,969)	$ (30,323)	(126,194)		(60,930)		(38,498)
Income (loss) from discontinued operations, net of tax		(13,294)	1,666	305,100	5,574	(13,751)	(22,302)	(62,133)	6,085	310,674	312,340	299,047	[1]	(92,101)	[1]	5,994	[1]
Net income (loss)		(109,166)	(8,688)	296,159	(5,454)	(41,530)	(32,836)	(78,711)	46	290,705	282,017	172,853		(153,031)		(32,504)
Net (income) loss attributable to noncontrolling interests		(86)	71	(157)	(3,406)	5,668	9,812	26,617	(3,675)	(3,563)	(3,492)	(3,578)		38,422		494
Preferred stock dividends	$ (11,100)									(1,320)	(1,320)	(1,320)		(5,280)		(3,840)
Net income (loss) attributable to Rentech common shareholders		$ (109,252)	$ (8,617)	$ 284,953	$ (10,180)	$ (37,182)	$ (24,344)	$ (53,414)	$ (4,949)	$ 274,773	$ 266,156	$ 156,906		$ (119,889)		$ (35,850)
Basic:
Continuing operations		$ (4.14)	$ (0.45)	$ (0.87)	$ (0.54)	$ (1.27)	$ (0.51)	$ (0.78)	$ (0.32)	$ (1.41)	$ (1.86)	$ (6.01)		$ (2.89)		$ (1.85)
Discontinued operations		(0.57)	0.08	12.89	0.10	(0.34)	(0.55)	(1.55)	0.10	12.99	13.05	12.47		(2.33)		0.27
Net income (loss)		(4.71)	(0.37)	12.05	(0.44)	(1.62)	(1.06)	(2.33)	(0.22)	11.61	11.23	6.61		(5.22)		(1.57)
Diluted:
Continuing operations		(4.14)	(0.45)	(0.87)	(0.54)	(1.27)	(0.51)	(0.78)	(0.32)	(1.41)	(1.86)	(6.01)		(2.89)		(1.85)
Discontinued operations		(0.57)	0.08	12.89	0.10	(0.34)	(0.55)	(1.55)	0.10	12.99	13.05	12.47		(2.33)		0.27
Net income (loss)		$ (4.71)	$ (0.37)	$ 12.05	$ (0.44)	$ (1.62)	$ (1.06)	$ (2.33)	$ (0.22)	$ 11.61	$ 11.23	$ 6.61		$ (5.22)		$ (1.57)
[1]	For the year ended December 31, 2016, income from discontinued operations, net of tax includes $358.6 million, which is the Company’s proportionate share of the book gain on sale of RNP.

Selected Quarterly Financial132

Selected Quarterly Financial Data (Unaudited) - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Interim Reporting [Line Items]
Impairment charges	$ 11,700						$ 11,679
Equity in loss of investee	1,200	$ (1,115)	$ (1,360)		$ (1,360)	$ (2,475)	(3,660)	$ (473)	$ (393)
Write-down of inventory							24,808	11,266
Deferred income taxes	7,826	38,124	39,322	$ 7,301	39,322	38,124	7,826	7,301
Income tax (benefit) expense		(6,123)	(9,705)		(12,107)	(18,230)	(64,298)	318	(2,411)
Income tax expense related to discontinued operations							71,857	66	$ 2,758
Restatement [Member]
Interim Reporting [Line Items]
Book and tax basis difference related to investment in CVR	60,000						60,000
Deferred income taxes		19,903	21,324		21,324	19,903
Reduction in income tax expense		1,400
Income tax (benefit) expense		$ 646	99,784		99,784	100,430
Income tax expense related to discontinued operations			$ 80,000		$ 80,000	$ 80,000
Wawa Facility [Member]
Interim Reporting [Line Items]
Impairment charges	83,300
Write-down of inventory	7,500			5,000
Pasadena [Member]
Interim Reporting [Line Items]
Asset impairment				26,300				160,600
Write-down of inventory				600
Atikokan Facility [Member]
Interim Reporting [Line Items]
Impairment charges	32,900
Write-down of inventory	800			600
Fulghum [Member]
Interim Reporting [Line Items]
Impairment charges	$ 11,700						11,679
Asset impairment				$ 10,600			$ 116,200	$ 11,300

Selected Quarterly Financial133

Selected Quarterly Financial Data (Unaudited) - Financial Statements of Balance sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Apr. 01, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Total assets	$ 312,717	$ 470,056	$ 489,503		$ 650,291
Current liabilities
Total current liabilities	48,800	56,047	62,686		113,369
Long-term liabilities
Debt	103,733	111,887	114,044		157,268
Earn-out consideration	234	921	933		871	$ 6,295
Asset retirement obligation	245	240	234		223
Deferred income taxes	7,826	38,124	39,322		7,301
Other	1,761	1,923	1,666		1,675
Total long-term liabilities	113,799	153,095	156,199		521,502
Total liabilities	162,599	209,142	218,885		634,871
Commitments and contingencies (Note 14)
Stockholders' equity
Preferred stock				$ 96,000
Common stock: $.01 par value; 45,000 shares authorized; 23,200 and 23,033 shares issued and outstanding at December 31, 2016 and 2015, respectively	232	232	232		230
Additional paid-in capital	533,575	533,167	532,793		543,724
Accumulated deficit	(362,696)	(253,446)	(244,829)		(531,971)
Accumulated other comprehensive loss	(23,533)	(21,797)	(20,233)		(27,204)
Total Rentech stockholders' equity (deficit)	147,578	258,156	267,963		(15,221)
Noncontrolling interests	2,540	2,758	2,655		(65,199)
Total equity (deficit)	150,118	260,914	270,618		(80,420)	$ 123,835	$ 167,956
Total liabilities and stockholders' equity (deficit)	312,717	470,056	489,503		650,291
As Reported [Member]
ASSETS
Total assets		470,056	489,503
Current liabilities
Total current liabilities		56,047	62,686
Long-term liabilities
Debt		111,887	114,044
Earn-out consideration		921	933
Asset retirement obligation		240	234
Deferred income taxes		18,221	17,998
Other		1,923	1,666
Total long-term liabilities		133,192	134,875
Total liabilities		189,239	197,561
Commitments and contingencies (Note 14)
Stockholders' equity
Common stock: $.01 par value; 45,000 shares authorized; 23,200 and 23,033 shares issued and outstanding at December 31, 2016 and 2015, respectively		232	232
Additional paid-in capital		533,167	532,793
Accumulated deficit		(233,543)	(223,505)
Accumulated other comprehensive loss		(21,797)	(20,233)
Total Rentech stockholders' equity (deficit)		278,059	289,287
Noncontrolling interests		2,758	2,655
Total equity (deficit)		280,817	291,942
Total liabilities and stockholders' equity (deficit)		470,056	489,503
Effect of Restatement [Member]
Long-term liabilities
Deferred income taxes		19,903	21,324
Total long-term liabilities		19,903	21,324
Total liabilities		19,903	21,324
Commitments and contingencies (Note 14)
Stockholders' equity
Accumulated deficit		(19,903)	(21,324)
Total Rentech stockholders' equity (deficit)		(19,903)	(21,324)
Total equity (deficit)		(19,903)	(21,324)
Series A Convertible Preferred Shares [Member]
Stockholders' equity
Preferred stock
Series A Convertible Preferred Shares [Member] | As Reported [Member]
Stockholders' equity
Preferred stock
Series A Convertible Preferred Shares [Member] | Effect of Restatement [Member]
Stockholders' equity
Preferred stock
Series C Participating Cumulative Preferred Stock [Member]
Stockholders' equity
Preferred stock
Series C Participating Cumulative Preferred Stock [Member] | As Reported [Member]
Stockholders' equity
Preferred stock
Series C Participating Cumulative Preferred Stock [Member] | Effect of Restatement [Member]
Stockholders' equity
Preferred stock
Series D Junior Participating Preferred Stock [Member]
Stockholders' equity
Preferred stock
Series D Junior Participating Preferred Stock [Member] | As Reported [Member]
Stockholders' equity
Preferred stock
Series D Junior Participating Preferred Stock [Member] | Effect of Restatement [Member]
Stockholders' equity
Preferred stock

Selected Quarterly Financial134

Selected Quarterly Financial Data (Unaudited) - Financial Statements of Balance sheets (Parenthetical) (Detail) - $ / shares	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015	Aug. 20, 2015
Preferred stock, par value	$ 10	$ 10	$ 10	$ 10
Preferred stock, shares authorized	1,000,000	1,000,000	1,000,000	1,000,000
Common stock, par value	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	45,000,000	45,000,000	45,000,000	45,000,000	450,000,000
Common stock, shares issued	23,200,000	23,191,000	23,189,000	23,033,000
Common stock, shares outstanding	23,200,000	23,191,000	23,189,000	23,033,000	230,000,000
Series A Convertible Preferred Shares [Member]
Preferred stock, shares authorized	90,000	90,000	90,000	90,000
Preferred stock, shares issued	90,000	90,000	90,000	90,000
Preferred stock, shares outstanding	0	0	0	0
Preferred stock, liquidation preference per share	$ 0	$ 0	$ 0	$ 0
Series C Participating Cumulative Preferred Stock [Member]
Preferred stock, par value	$ 10	$ 10	$ 10	$ 10
Preferred stock, shares authorized	500,000	500,000	500,000	500,000
Preferred stock, shares issued	0	0	0	0
Preferred stock, shares outstanding	0	0	0	0
Series D Junior Participating Preferred Stock [Member]
Preferred stock, par value	$ 10	$ 10	$ 10	$ 10
Preferred stock, shares authorized	45,000	45,000	45,000	45,000
Preferred stock, shares issued	0	0	0	0
Preferred stock, shares outstanding	0	0	0	0

Selected Quarterly Financial135

Selected Quarterly Financial Data (Unaudited) - Financial Statements of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	Apr. 02, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Loss from continuing operations before income taxes and equity in loss of investee			$ (15,362)	$ (17,286)						$ (30,716)	$ (46,078)	$ (186,832)		$ (60,139)		$ (40,516)
Income tax (benefit) expense			(6,123)	(9,705)						(12,107)	(18,230)	(64,298)		318		(2,411)
Loss from continuing operations before equity in loss of investee			(9,239)	(7,581)						(18,609)	(27,848)	(122,534)		(60,457)		(38,105)
Equity in loss of investee		$ (1,200)	1,115	1,360						1,360	2,475	3,660		473		393
Loss from continuing operations		(95,872)	(10,354)	(8,941)	$ (11,028)	$ (27,779)	$ (10,534)	$ (16,578)	$ (6,039)	(19,969)	(30,323)	(126,194)		(60,930)		(38,498)
Income (loss) from discontinued operations, net of tax		(13,294)	1,666	305,100	5,574	(13,751)	(22,302)	(62,133)	6,085	310,674	312,340	299,047	[1]	(92,101)	[1]	5,994	[1]
Net income (loss)		(109,166)	(8,688)	296,159	(5,454)	(41,530)	(32,836)	(78,711)	46	290,705	282,017	172,853		(153,031)		(32,504)
Net (income) loss attributable to noncontrolling interests		(86)	71	(157)	(3,406)	5,668	9,812	26,617	(3,675)	(3,563)	(3,492)	(3,578)		38,422		494
Loss on redemption of preferred stock				(11,049)						(11,049)	(11,049)	(11,049)
Preferred stock dividends	$ (11,100)									(1,320)	(1,320)	(1,320)		(5,280)		(3,840)
Net income (loss) attributable to Rentech common shareholders		$ (109,252)	$ (8,617)	$ 284,953	$ (10,180)	$ (37,182)	$ (24,344)	$ (53,414)	$ (4,949)	$ 274,773	$ 266,156	$ 156,906		$ (119,889)		$ (35,850)
Basic:
Continuing operations		$ (4.14)	$ (0.45)	$ (0.87)	$ (0.54)	$ (1.27)	$ (0.51)	$ (0.78)	$ (0.32)	$ (1.41)	$ (1.86)	$ (6.01)		$ (2.89)		$ (1.85)
Discontinued operations		(0.57)	0.08	12.89	0.10	(0.34)	(0.55)	(1.55)	0.10	12.99	13.05	12.47		(2.33)		0.27
Net income (loss)		(4.71)	(0.37)	12.05	(0.44)	(1.62)	(1.06)	(2.33)	(0.22)	11.61	11.23	6.61		(5.22)		(1.57)
Diluted:
Continuing operations		(4.14)	(0.45)	(0.87)	(0.54)	(1.27)	(0.51)	(0.78)	(0.32)	(1.41)	(1.86)	(6.01)		(2.89)		(1.85)
Discontinued operations		(0.57)	0.08	12.89	0.10	(0.34)	(0.55)	(1.55)	0.10	12.99	13.05	12.47		(2.33)		0.27
Net income (loss)		$ (4.71)	$ (0.37)	$ 12.05	$ (0.44)	$ (1.62)	$ (1.06)	$ (2.33)	$ (0.22)	$ 11.61	$ 11.23	$ 6.61		$ (5.22)		$ (1.57)
As Reported [Member]
Loss from continuing operations before income taxes and equity in loss of investee			$ (15,362)	$ (17,286)						$ (30,716)	$ (46,078)
Income tax (benefit) expense			(6,769)	(109,489)						(111,891)	(118,660)
Loss from continuing operations before equity in loss of investee			(8,593)	92,203						81,175	72,582
Equity in loss of investee			1,115	1,360						1,360	2,475
Loss from continuing operations			(9,708)	90,843						79,815	70,107
Income (loss) from discontinued operations, net of tax			(401)	226,640						232,214	231,813
Net income (loss)			(10,109)	317,483						312,029	301,920
Net (income) loss attributable to noncontrolling interests			71	(157)						(3,563)	(3,492)
Loss on redemption of preferred stock				(11,049)						(11,049)	(11,049)
Preferred stock dividends										(1,320)	(1,320)
Net income (loss) attributable to Rentech common shareholders			$ (10,038)	$ 306,277						$ 296,097	$ 286,059
Basic:
Continuing operations			$ (0.42)	$ 3.37						$ 2.84	$ 2.42
Discontinued operations			(0.01)	9.58						9.67	9.65
Net income (loss)			(0.43)	12.95						12.51	12.07
Diluted:
Continuing operations			(0.42)	3.33						2.81	2.39
Discontinued operations			(0.01)	9.47						9.58	9.54
Net income (loss)			$ (0.43)	$ 12.80						$ 12.40	$ 11.93
Effect of Restatement [Member]
Income tax (benefit) expense			$ 646	$ 99,784						$ 99,784	$ 100,430
Loss from continuing operations before equity in loss of investee			(646)	(99,784)						(99,784)	(100,430)
Loss from continuing operations			(646)	(99,784)						(99,784)	(100,430)
Income (loss) from discontinued operations, net of tax			2,067	78,460						78,460	80,527
Net income (loss)			1,421	(21,324)						(21,324)	(19,903)
Net income (loss) attributable to Rentech common shareholders			$ 1,421	$ (21,324)						$ (21,324)	$ (19,903)
Basic:
Continuing operations			$ (0.03)	$ (4.24)						$ (4.25)	$ (4.28)
Discontinued operations			0.09	3.31						3.32	3.40
Net income (loss)			0.06	(0.90)						(0.90)	(0.84)
Diluted:
Continuing operations			(0.03)	(4.20)						(4.22)	(4.25)
Discontinued operations			0.09	3.42						3.41	3.51
Net income (loss)			$ 0.06	$ (0.75)						$ (0.79)	$ (0.70)
[1]	For the year ended December 31, 2016, income from discontinued operations, net of tax includes $358.6 million, which is the Company’s proportionate share of the book gain on sale of RNP.

Selected Quarterly Financial136

Selected Quarterly Financial Data (Unaudited) - Net Income (Loss) Per Common Share Attributable To Rentech (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	Apr. 02, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Numerator:
Loss from continuing operations		$ (95,872)	$ (10,354)	$ (8,941)	$ (11,028)	$ (27,779)	$ (10,534)	$ (16,578)	$ (6,039)	$ (19,969)	$ (30,323)	$ (126,194)		$ (60,930)		$ (38,498)
Less: Loss on redemption of preferred stock				(11,049)						(11,049)	(11,049)	(11,049)
Less: Preferred stock dividends	$ (11,100)									(1,320)	(1,320)	(1,320)		(5,280)		(3,840)
Less: (Income) loss from continuing operations attributable to noncontrolling interests			(103)	(41)						(225)	(328)	(414)		(231)		67
Income (loss) from continuing operations allocated to common shareholders			(10,457)	(20,031)						(32,563)	(43,020)	138,977		66,441		42,271
Numerator:
Income (loss) from discontinued operations		(13,294)	1,666	305,100	5,574	(13,751)	(22,302)	(62,133)	6,085	310,674	312,340	299,047	[1]	(92,101)	[1]	5,994	[1]
Less: (Income) loss from discontinued operations attributable to noncontrolling interests			174	(116)						(3,338)	(3,164)	(3,164)		38,653		427
Less: Income from discontinued operations allocated to participating securities			(43)	(7,599)						(7,957)	(7,772)	(7,541)				(236)
Income (loss) from discontinued operations allocated to common shareholders			1,797	297,385						299,379	301,404	(288,342)		53,448		(6,185)
Numerator:
Net income (loss) attributable to Rentech common shareholders		$ (109,252)	(8,617)	284,953	$ (10,180)	$ (37,182)	$ (24,344)	$ (53,414)	$ (4,949)	274,773	266,156	156,906		(119,889)		(35,850)
Less: Income allocated to participating securities				7,100						7,114	6,690	3,999
Net income (loss) allocated to common shareholders			$ (8,617)	$ 277,853						$ 267,659	$ 259,466	$ 152,907		$ (119,889)		$ (35,850)
Denominator:
Weighted average common shares outstanding			23,189	23,067						23,051	23,098	23,122		22,981		22,856
Effect of dilutive securities:
Diluted shares outstanding			23,189	23,067						23,051	23,098	23,122		22,981		22,856
Basic:
Continuing operations		$ (4.14)	$ (0.45)	$ (0.87)	$ (0.54)	$ (1.27)	$ (0.51)	$ (0.78)	$ (0.32)	$ (1.41)	$ (1.86)	$ (6.01)		$ (2.89)		$ (1.85)
Discontinued operations		(0.57)	0.08	12.89	0.10	(0.34)	(0.55)	(1.55)	0.10	12.99	13.05	12.47		(2.33)		0.27
Net income (loss)		(4.71)	(0.37)	12.05	(0.44)	(1.62)	(1.06)	(2.33)	(0.22)	11.61	11.23	6.61		(5.22)		(1.57)
Diluted:
Continuing operations		(4.14)	(0.45)	(0.87)	(0.54)	(1.27)	(0.51)	(0.78)	(0.32)	(1.41)	(1.86)	(6.01)		(2.89)		(1.85)
Discontinued operations		(0.57)	0.08	12.89	0.10	(0.34)	(0.55)	(1.55)	0.10	12.99	13.05	12.47		(2.33)		0.27
Net income (loss)		$ (4.71)	$ (0.37)	$ 12.05	$ (0.44)	$ (1.62)	$ (1.06)	$ (2.33)	$ (0.22)	$ 11.61	$ 11.23	$ 6.61		$ (5.22)		$ (1.57)
As Reported [Member]
Numerator:
Loss from continuing operations			$ (9,708)	$ 90,843						$ 79,815	$ 70,107
Less: Loss on redemption of preferred stock				(11,049)						(11,049)	(11,049)
Less: Preferred stock dividends										(1,320)	(1,320)
Less: (Income) loss from continuing operations attributable to noncontrolling interests			(103)	(41)						(225)	(328)
Less: Income from continuing operations allocated to participating securities				(1,987)						(1,740)	(1,443)
Income (loss) from continuing operations allocated to common shareholders			(9,811)	77,766						65,481	55,967
Numerator:
Income (loss) from discontinued operations			(401)	226,640						232,214	231,813
Less: (Income) loss from discontinued operations attributable to noncontrolling interests			174	(116)						(3,338)	(3,164)
Less: Income from discontinued operations allocated to participating securities				(5,644)						(5,926)	(5,748)
Income (loss) from discontinued operations allocated to common shareholders			(227)	220,880						222,950	222,901
Numerator:
Net income (loss) attributable to Rentech common shareholders			(10,038)	306,277						296,097	286,059
Less: Income allocated to participating securities				7,631						7,666	7,191
Net income (loss) allocated to common shareholders			$ (10,038)	$ 298,646						$ 288,431	$ 278,868
Denominator:
Weighted average common shares outstanding			23,189	23,067						23,051	23,098
Effect of dilutive securities:
Diluted shares outstanding			23,189	23,324						23,268	23,378
Basic:
Continuing operations			$ (0.42)	$ 3.37						$ 2.84	$ 2.42
Discontinued operations			(0.01)	9.58						9.67	9.65
Net income (loss)			(0.43)	12.95						12.51	12.07
Diluted:
Continuing operations			(0.42)	3.33						2.81	2.39
Discontinued operations			(0.01)	9.47						9.58	9.54
Net income (loss)			$ (0.43)	$ 12.80						$ 12.40	$ 11.93
As Reported [Member] | Restricted Stock [Member]
Effect of dilutive securities:
Effect of dilutive securities				257						217	280
[1]	For the year ended December 31, 2016, income from discontinued operations, net of tax includes $358.6 million, which is the Company’s proportionate share of the book gain on sale of RNP.

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
	Feb. 28, 2017USD ($)Mill	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Subsequent Event [Line Items]
Goodwill impairment			$ 11,700	$ 11,679
Goodwill			28,576	28,576	$ 40,255	$ 38,393
Fulghum [Member]
Subsequent Event [Line Items]
Goodwill impairment			11,700	11,679
Goodwill			18,253	18,253	$ 29,932	$ 29,932
Fulghum [Member] | United States [Member]
Subsequent Event [Line Items]
Goodwill			$ 13,100	$ 13,100
Fulghum [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of wood chipping mill purchase | Mill	2
One-time cash receivable related to purchase option exercise	$ 5,500
Fulghum [Member] | Subsequent Event [Member] | United States [Member]
Subsequent Event [Line Items]
Goodwill impairment		$ 13,100

Schedule I - Condensed Finan138

Schedule I - Condensed Financial Information - Condensed Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Apr. 01, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current assets
Cash	$ 28,319				$ 33,119
Accounts receivable, including unbilled revenue	12,490				9,495
Prepaid expenses and other current assets	3,744				3,784
Other receivables	4,495				3,106
Total current assets	77,179				137,129
Property, plant and equipment, net	117,565				240,700
Construction in progress	905				4,240
Other assets
Deposits and other assets	3,930				4,457
Total other assets	117,068				268,222
Total assets	312,717	$ 470,056	$ 489,503		650,291
Current liabilities
Accounts payable	12,389				12,266
Accrued payroll and benefits	4,529				5,340
Accrued liabilities	16,836				18,675
Total current liabilities	48,800	56,047	62,686		113,369
Long-term liabilities
Other	1,761	1,923	1,666		1,675
Total long-term liabilities	113,799	153,095	156,199		521,502
Total liabilities	162,599	209,142	218,885		634,871
Commitments and contingencies (Note 14)
Mezzanine equity
Series E convertible preferred stock: $10 par value; 4.5% dividend rate; 100 shares authorized, 0 and 100 shares issued and outstanding at December 31, 2016 and 2015, respectively					95,840
Stockholders' equity
Preferred stock				$ 96,000
Common stock: $.01 par value; 45,000 shares authorized; 23,200 and 23,033 shares issued and outstanding at December 31, 2016 and 2015, respectively	232	232	232		230
Additional paid-in capital	533,575	533,167	532,793		543,724
Accumulated deficit	(362,696)	(253,446)	(244,829)		(531,971)
Accumulated other comprehensive loss	(23,533)	(21,797)	(20,233)		(27,204)
Total Rentech stockholders' equity (deficit)	147,578	258,156	267,963		(15,221)
Noncontrolling interests	2,540	2,758	2,655		(65,199)
Total equity (deficit)	150,118	260,914	270,618		(80,420)	$ 123,835	$ 167,956
Total liabilities and stockholders' equity (deficit)	312,717	470,056	489,503		650,291
Series E Preferred Stock [Member]
Mezzanine equity
Series E convertible preferred stock: $10 par value; 4.5% dividend rate; 100 shares authorized, 0 and 100 shares issued and outstanding at December 31, 2016 and 2015, respectively					95,840
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
Rentech Inc. [Member]
Current assets
Cash	20,280				13,241	$ 3,051	$ 59,154
Accounts receivable, including unbilled revenue					7
Prepaid expenses and other current assets	1,435				474
Other receivables	270
Total current assets	21,985				13,722
Property, plant and equipment, net	604				1,389
Construction in progress	29				1,076
Other assets
Investment in subsidiaries	291,055				23,296
Deferred income taxes	22,384				26,053
Intercompany receivables	630,223				484,232
Deposits and other assets	385				416
Total other assets	944,047				533,997
Total assets	966,665				550,184
Current liabilities
Accounts payable	1,629				1,136
Accrued payroll and benefits	2,011				3,181
Accrued liabilities	1,112				2,307
Total current liabilities	4,752				6,624
Long-term liabilities
Intercompany payables	811,088				527,930
Other	707				210
Total long-term liabilities	811,795				528,140
Total liabilities	816,547				534,764
Commitments and contingencies (Note 14)
Stockholders' equity
Common stock: $.01 par value; 45,000 shares authorized; 23,200 and 23,033 shares issued and outstanding at December 31, 2016 and 2015, respectively	232				230
Additional paid-in capital	533,575				543,724
Accumulated deficit	(362,696)				(531,971)
Accumulated other comprehensive loss	(23,533)				(27,204)
Total Rentech stockholders' equity (deficit)	147,578				(15,221)
Noncontrolling interests	2,540				(65,199)
Total equity (deficit)	150,118				(80,420)
Total liabilities and stockholders' equity (deficit)	966,665				550,184
Rentech Inc. [Member] | Series E Preferred Stock [Member]
Mezzanine equity
Series E convertible preferred stock: $10 par value; 4.5% dividend rate; 100 shares authorized, 0 and 100 shares issued and outstanding at December 31, 2016 and 2015, respectively					95,840
Rentech Inc. [Member] | Series A Convertible Preferred Shares [Member]
Stockholders' equity
Preferred stock
Rentech Inc. [Member] | Series C Participating Cumulative Preferred Stock [Member]
Stockholders' equity
Preferred stock
Rentech Inc. [Member] | Series D Junior Participating Preferred Stock [Member]
Stockholders' equity
Preferred stock

Schedule I - Condensed Finan139

Schedule I - Condensed Financial Information - Condensed Balance Sheets (Parenthetical) (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Jun. 30, 2016	Apr. 02, 2016	Aug. 20, 2015
Condensed Balance Sheet Statements Captions [Line Items]
Mezzanine, preferred stock, dividend rate			4.50%
Preferred stock, par value	$ 10	$ 10		$ 10	$ 10
Preferred stock, shares authorized	1,000,000	1,000,000		1,000,000	1,000,000
Common stock, par value	$ 0.01	$ 0.01		$ 0.01	$ 0.01
Common stock, shares authorized	45,000,000	45,000,000		45,000,000	45,000,000		450,000,000
Common stock, shares issued	23,200,000	23,033,000		23,191,000	23,189,000
Common stock, shares outstanding	23,200,000	23,033,000		23,191,000	23,189,000		230,000,000
Series E Preferred Stock [Member]
Condensed Balance Sheet Statements Captions [Line Items]
Mezzanine, preferred stock, par value	$ 10	$ 10				$ 10
Mezzanine, preferred stock, dividend rate	4.50%	4.50%	4.50%
Mezzanine, preferred stock, shares authorized	100,000	100,000
Mezzanine, preferred stock, shares issued	0	100,000
Mezzanine, preferred stock, shares outstanding	0	100,000
Series A Convertible Preferred Shares [Member]
Condensed Balance Sheet Statements Captions [Line Items]
Preferred stock, shares authorized	90,000	90,000		90,000	90,000
Preferred stock, shares issued	90,000	90,000		90,000	90,000
Preferred stock, shares outstanding	0	0		0	0
Preferred stock, liquidation preference per share	$ 0	$ 0		$ 0	$ 0
Series C Participating Cumulative Preferred Stock [Member]
Condensed Balance Sheet Statements Captions [Line Items]
Preferred stock, par value	$ 10	$ 10		$ 10	$ 10
Preferred stock, shares authorized	500,000	500,000		500,000	500,000
Preferred stock, shares issued	0	0		0	0
Preferred stock, shares outstanding	0	0		0	0
Series D Junior Participating Preferred Stock [Member]
Condensed Balance Sheet Statements Captions [Line Items]
Preferred stock, par value	$ 10	$ 10		$ 10	$ 10
Preferred stock, shares authorized	45,000	45,000		45,000	45,000
Preferred stock, shares issued	0	0		0	0
Preferred stock, shares outstanding	0	0		0	0
Rentech Inc. [Member]
Condensed Balance Sheet Statements Captions [Line Items]
Preferred stock, par value	$ 10	$ 10
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	23,200,000	23,033,000
Common stock, shares outstanding	23,200,000	23,033,000
Rentech Inc. [Member] | Series E Preferred Stock [Member]
Condensed Balance Sheet Statements Captions [Line Items]
Mezzanine, preferred stock, par value	$ 10	$ 10
Mezzanine, preferred stock, dividend rate	4.50%	4.50%
Mezzanine, preferred stock, shares authorized	100,000	100,000
Mezzanine, preferred stock, shares issued	0	100,000
Mezzanine, preferred stock, shares outstanding	0	100,000
Rentech Inc. [Member] | Series A Convertible Preferred Shares [Member]
Condensed Balance Sheet Statements Captions [Line Items]
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
Rentech Inc. [Member] | Series C Participating Cumulative Preferred Stock [Member]
Condensed Balance Sheet Statements Captions [Line Items]
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
Rentech Inc. [Member] | Series D Junior Participating Preferred Stock [Member]
Condensed Balance Sheet Statements Captions [Line Items]
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

Schedule I - Condensed Finan140

Schedule I - Condensed Financial Information - Condensed Statements of Operations (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating expenses
Selling, general and administrative expense												$ 32,489	$ 48,892	$ 52,582
Depreciation and amortization												3,184	5,175	2,887
Total operating expenses												167,500	68,718	55,171
Other income (expense), net
Interest expense												(10,986)	(10,746)	(3,277)
Other income (expense), net												1,442	1,104	618
Total other expenses, net												(12,839)	(9,412)	(4,542)
Equity in loss of investee		$ 1,200	$ (1,115)	$ (1,360)						$ (1,360)	$ (2,475)	(3,660)	(473)	(393)
Corporate income tax benefit (expense)			6,123	9,705						12,107	18,230	64,298	(318)	2,411
Net income (loss)		(109,166)	(8,688)	296,159	$ (5,454)	$ (41,530)	$ (32,836)	$ (78,711)	$ 46	290,705	282,017	172,853	(153,031)	(32,504)
Net (income) loss attributable to noncontrolling interests		(86)	71	(157)	(3,406)	5,668	9,812	26,617	(3,675)	(3,563)	(3,492)	(3,578)	38,422	494
Loss on redemption of preferred stock				(11,049)						(11,049)	(11,049)	(11,049)
Preferred stock dividends	$ (11,100)									(1,320)	(1,320)	(1,320)	(5,280)	(3,840)
Net income (loss) attributable to Rentech common shareholders		$ (109,252)	$ (8,617)	$ 284,953	$ (10,180)	$ (37,182)	$ (24,344)	$ (53,414)	$ (4,949)	$ 274,773	$ 266,156	156,906	(119,889)	(35,850)
Rentech Inc. [Member]
Operating expenses
Selling, general and administrative expense												20,571	22,138	27,560
Depreciation and amortization												404	567	579
Loss on sale of assets and impairments												1,963	740	15
Total operating expenses												22,938	23,445	28,154
Other income (expense), net
Interest expense												(79)	(155)	(179)
Other income (expense), net												14	(6,837)	6,077
Total other expenses, net												(65)	(6,992)	5,898
Loss before income taxes and equity in loss of subsidiaries												(23,003)	(30,437)	(22,256)
Equity in income (loss) of subsidiaries												204,216	(122,104)	(10,536)
Equity in loss of investee												(58)	(473)
Corporate income tax benefit (expense)												(8,302)	(17)	288
Net income (loss)												172,853	(153,031)	(32,504)
Net (income) loss attributable to noncontrolling interests												(3,578)	38,422	494
Loss on redemption of preferred stock												(11,049)
Preferred stock dividends												(1,320)	(5,280)	(3,840)
Net income (loss) attributable to Rentech common shareholders												$ 156,906	$ (119,889)	$ (35,850)

Schedule I - Condensed Finan141

Schedule I - Condensed Financial Information - Condensed Statements of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Statement Of Income Captions [Line Items]
Net income (loss)	$ (109,166)	$ (8,688)	$ 296,159	$ (5,454)	$ (41,530)	$ (32,836)	$ (78,711)	$ 46	$ 290,705	$ 282,017	$ 172,853	$ (153,031)	$ (32,504)
Other comprehensive income (loss)											3,954	(19,898)	(7,709)
Comprehensive income (loss)											176,807	(172,929)	(40,213)
Net (income) loss attributable to noncontrolling interests	$ (86)	$ 71	$ (157)	$ (3,406)	$ 5,668	$ 9,812	$ 26,617	$ (3,675)	$ (3,563)	$ (3,492)	(3,578)	38,422	494
Less: other comprehensive (income) loss attributable to noncontrolling interests												(4)	524
Comprehensive income (loss) attributable to Rentech											173,229	(134,511)	(39,195)
Rentech Inc. [Member]
Condensed Statement Of Income Captions [Line Items]
Net income (loss)											172,853	(153,031)	(32,504)
Other comprehensive income (loss)											3,954	(19,898)	(7,709)
Comprehensive income (loss)											176,807	(172,929)	(40,213)
Net (income) loss attributable to noncontrolling interests											(3,578)	38,422	494
Less: other comprehensive (income) loss attributable to noncontrolling interests												(4)	524
Comprehensive income (loss) attributable to Rentech											$ 173,229	$ (134,511)	$ (39,195)

Schedule I - Condensed Finan142

Schedule I - Condensed Financial Information - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Cash Flow Statements Captions [Line Items]
Net cash from operating activities		$ (10,422)	$ 68,759	$ 24,934
Cash flows from investing activities
Capital expenditures		(19,883)	(43,475)	(102,848)
Payment for acquisitions, net of cash received			(7,214)	(32,448)
Net cash provided by (used in) investing activities		4,735	(83,920)	(190,010)
Cash flows from financing activities
Proceeds from preferred stock, net of discount and issuance costs				94,495
Redemption of preferred stock		(10,000)
Dividends to preferred stockholders	$ (1,500)	(1,500)	(4,500)	(2,900)
Net cash provided by (used in) financing activities		(15,035)	22,567	103,118
Increase (decrease) in cash		(20,623)	4,747	(62,174)
Cash, beginning of period		33,119
Cash, end of period		28,319	33,119
Rentech Inc. [Member]
Condensed Cash Flow Statements Captions [Line Items]
Net cash from operating activities		19,365	15,768	(109,490)
Cash flows from investing activities
Capital expenditures		(826)	(1,108)	(1,418)
Payment for acquisitions, net of cash received				(36,299)
Other items				(568)
Net cash provided by (used in) investing activities		(826)	(1,108)	(38,285)
Cash flows from financing activities
Proceeds from preferred stock, net of discount and issuance costs				94,495
Payment of stock issuance costs				(16)
Redemption of preferred stock		(10,000)
Proceeds from options and warrants exercised			30	93
Dividends to preferred stockholders		(1,500)	(4,500)	(2,900)
Net cash provided by (used in) financing activities		(11,500)	(4,470)	91,672
Increase (decrease) in cash		7,039	10,190	(56,103)
Cash, beginning of period		13,241	3,051	59,154
Cash, end of period		$ 20,280	$ 13,241	$ 3,051

Schedule I - Condensed Finan143

Schedule I - Condensed Financial Information - Additional Information (Detail) - Rentech Inc. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Financial Statements Captions [Line Items]
Dividends from subsidiary		$ 44,400,000	$ 7,200,000
Fulghum [Member]
Condensed Financial Statements Captions [Line Items]
Dividends from subsidiary	$ 0	$ 0	$ 0

Schedule II - Valuation and 144

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for Doubtful Accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Valuation Allowances and Reserves, Beginning Balance	$ 0	$ 500	$ 0
Valuation Allowances and Reserves, Charged to Expense		0	500
Valuation Allowances and Reserves, Deductions and Write-Offs		(500)	0
Valuation Allowances and Reserves, Ending Balance		0	500
Deferred Tax Valuation Account [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Valuation Allowances and Reserves, Beginning Balance	82,125	39,043	28,704
Valuation Allowances and Reserves, Charged to Expense	0	0	0
Valuation Allowances and Reserves, Deductions and Write-Offs	(45,445)	43,082	10,339
Valuation Allowances and Reserves, Ending Balance	$ 36,680	$ 82,125	$ 39,043