Adjustments to Additional Paid in Capital, Settlement with Related Party

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- Definition

Adjustments to Additional Paid in Capital, Share-based Compensation, Transfers from Liability to Equity

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Amount of increase to additional paid-in capital (APIC) from recognition of equity-based compensation.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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Amount after tax of other comprehensive income (loss) attributable to parent entity.

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Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.

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Number of shares issued during the period related to Restricted Stock Awards, net of any shares forfeited.

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Number of shares (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of any shares forfeited. Shares issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.

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Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

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CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Treasury Stock	Additional Paid-in-Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Non-Controlling Interest
Balances - beginning at Dec. 31, 2016	$ 335,145	$ 0	$ 5	$ (3,885)	$ 475,598	$ (132,200)	$ (4,373)
Balances - beginning (in shares) at Dec. 31, 2016		1	50,698,587
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	1,318				1,318
Transfer of director compensation from liability to equity	332				332
Issuance of restricted stock (in shares)			302,808
Settlement of Dow Liabilities, net of income tax	55,089				55,089
Comprehensive loss	(7,961)					124	(8,085)
Balances - ending at Sep. 30, 2017	383,923	$ 0	$ 5	(3,885)	532,337	(132,076)	(12,458)
Balances - ending (in shares) at Sep. 30, 2017		1	51,001,395
Balances - beginning at Dec. 31, 2017	416,080	$ 0	$ 5	(3,885)	533,015	(108,729)	(12,769)	$ 8,443
Balances - beginning (in shares) at Dec. 31, 2017		1	51,002,234
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	2,028				2,028
Issuance of stock, net of forfeitures (in shares)			98,357
Comprehensive loss	(48,938)					(27,882)	(20,614)	(442)
Balances - ending at Sep. 30, 2018	$ 369,170	$ 0	$ 5	$ (3,885)	$ 535,043	$ (136,611)	$ (33,383)	$ 8,001
Balances - ending (in shares) at Sep. 30, 2018		1	51,100,591