The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.

+ References+ Details

Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid Investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Short-term investments, exclusive of cash equivalents, generally consist of marketable securities intended to be sold within one year (or the normal operating cycle if longer) and may include trading securities, available-for-sale securities, or held-to-maturity securities (if maturing within one year), as applicable.

+ References+ Details

- Definition

The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Impairment

-URI http://asc.fasb.org/extlink&oid=6515133

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 7, 25

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

FAIR VALUE MEASUREMENTS (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended		9 Months Ended											6 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013 Gearing	Sep. 30, 2013 Services	Sep. 30, 2013 Level 2	Sep. 30, 2013 Level 3	Sep. 30, 2013 Total	Dec. 31, 2012 Recurring Level 2	Sep. 30, 2013 Recurring Level 2 Municipal bonds	Dec. 31, 2012 Recurring Level 2 Municipal bonds	Dec. 31, 2012 Recurring Total	Sep. 30, 2013 Recurring Total Municipal bonds	Dec. 31, 2012 Recurring Total Municipal bonds	Jun. 30, 2013 Nonrecurring Gearing equipment	Jun. 30, 2013 Nonrecurring Clintonville, WI facility	Sep. 30, 2013 Nonrecurring Level 3 Gearing equipment	Sep. 30, 2013 Nonrecurring Level 3 Clintonville, WI facility	Sep. 30, 2013 Nonrecurring Total Gearing equipment	Sep. 30, 2013 Nonrecurring Total Clintonville, WI facility
FAIR VALUE MEASUREMENTS
Municipal bonds	$ 23,693	$ 516							$ 9,053	$ 52		$ 9,053	$ 52
Property plant and equipment at fair value																1,331	821	1,331	821
Total assets at fair value					9,053	2,152	11,205	52			52
Percentage of recoverable amount exceed the invested capital for Gearing segment			120.00%	56.00%
Impairment to identifiable intangible assets	0
Impairment to property and equipment assets	0
Impairment charge recorded to reduce the carrying value of assets to fair value	288													345	288
Reclassification of property and equipment to assets held for sale														$ 1,400	$ 790