Restructuring Activity (Tables)

9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

Condensed Income Statement [Table Text Block]

Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income For the Nine Months Ended September 30, 2015
	Parent			Guarantors			Non-Guarantors			Eliminations			Consolidated
Net sales	$	345,664		$	101,168		$	169,512		$	(9,737	)	$	606,607
Costs and expenses:
Cost of materials (exclusive of depreciation and amortization)	279,661			71,251			137,108			(9,737		)	478,283
Warehouse, processing and delivery expense	58,857			8,947			19,536			—			87,340
Sales, general and administrative expense	49,927			13,277			10,411			—			73,615
Restructuring expense	16,617			—			1,036			—			17,653
Depreciation and amortization expense	13,999			1,626			3,036			—			18,661
Total costs and expenses	419,061			95,101			171,127			(9,737		)	675,552
Operating (loss) income	(73,397		)	6,067			(1,615		)	—			(68,945		)
Interest expense, net	(19,142		)	—			(12,284		)	—			(31,426		)
Other expense, net	—			—			(4,532		)	—			(4,532		)
(Loss) income before income taxes and equity in earnings (losses) of subsidiaries and joint venture	(92,539		)	6,067			(18,431		)	—			(104,903		)
Income tax benefit (expense)	126			(2,305		)	1,290			—			(889		)
Equity in losses of subsidiaries	(13,379		)	—			—			13,379			—
Equity in losses of joint venture	(134		)	—			—			—			(134		)
Net (loss) income	$	(105,926	)	$	3,762		$	(17,141	)	$	13,379		$	(105,926	)
Comprehensive (loss) income	$	(110,030	)	$	3,762		$	(24,774	)	$	21,012		$	(110,030	)

Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income For the Three Months Ended September 30, 2015
	Parent			Guarantors			Non-Guarantors			Eliminations			Consolidated
Net sales	$	100,429		$	34,105		$	54,107		$	(3,965	)	$	184,676
Costs and expenses:
Cost of materials (exclusive of depreciation and amortization)	74,278			23,970			43,487			(3,965		)	137,770
Warehouse, processing and delivery expense	19,996			2,976			6,420			—			29,392
Sales, general and administrative expense	14,532			4,374			3,491			—			22,397
Restructuring expense	365			—			839			—			1,204
Depreciation and amortization expense	4,538			463			993			—			5,994
Total costs and expenses	113,709			31,783			55,230			(3,965		)	196,757
Operating (loss) income	(13,280		)	2,322			(1,123		)	—			(12,081		)
Interest expense, net	(6,369		)	—			(4,137		)	—			(10,506		)
Other expense, net	—			—			(2,270		)	—			(2,270		)
(Loss) income before income taxes and equity in earnings (losses) of subsidiaries and joint venture	(19,649		)	2,322			(7,530		)	—			(24,857		)
Income tax benefit (expense)	(90		)	(882		)	989			—			17
Equity in losses of subsidiaries	(5,101		)	—			—			5,101			—
Equity in losses of joint venture	(1,460		)	—			—			—			(1,460		)
Net (loss) income	$	(26,300	)	$	1,440		$	(6,541	)	$	5,101		$	(26,300	)
Comprehensive (loss) income	$	(28,571	)	$	1,440		$	(9,482	)	$	8,042		$	(28,571	)

Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income For the Three Months Ended September 30, 2014
	Parent			Guarantors			Non-Guarantors			Eliminations			Consolidated
Net sales	$	151,998		$	34,787		$	60,847		$	(2,163	)	$	245,469
Costs and expenses:
Cost of materials (exclusive of depreciation and amortization)	113,127			24,660			48,793			(2,163		)	184,417
Warehouse, processing and delivery expense	24,374			2,934			7,132			—			34,440
Sales, general and administrative expense	16,241			4,592			4,352			—			25,185
Restructuring expense (income)	(5,197		)	—			50			—			(5,147		)
Depreciation and amortization expense	4,819			539			1,041			—			6,399
Total costs and expenses	153,364			32,725			61,368			(2,163		)	245,294
Operating (loss) income	(1,366		)	2,062			(521		)	—			175
Interest expense, net	(6,388		)	—			(3,760		)	—			(10,148		)
Other expense, net	—			—			(2,335		)	—			(2,335		)
(Loss) income before income taxes and equity in earnings (losses) of subsidiaries and joint venture	(7,754		)	2,062			(6,616		)	—			(12,308		)
Income tax benefit (expense)	2,724			(784		)	830			—			2,770
Equity in losses of subsidiaries	(4,508		)	—			—			4,508			—
Equity in earnings of joint venture	2,213			—			—			—			2,213
Net (loss) income	$	(7,325	)	$	1,278		$	(5,786	)	$	4,508		$	(7,325	)
Comprehensive (loss) income	$	(9,135	)	$	1,278		$	(7,850	)	$	6,572		$	(9,135	)

Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income For the Nine Months Ended September 30, 2014
	Parent			Guarantors			Non-Guarantors			Eliminations			Consolidated
Net sales	$	469,455		$	104,531		$	184,316		$	(9,931	)	$	748,371
Costs and expenses:
Cost of materials (exclusive of depreciation and amortization)	352,013			74,020			148,411			(9,931		)	564,513
Warehouse, processing and delivery expense	77,166			8,805			20,597			—			106,568
Sales, general and administrative expense	55,638			14,054			14,588			—			84,280
Restructuring expense (income)	(3,725		)	—			224			—			(3,501		)
Depreciation and amortization expense	14,643			1,632			3,114			—			19,389
Impairment of goodwill	41,308			—			14,852			—			56,160
Total costs and expenses	537,043			98,511			201,786			(9,931		)	827,409
Operating (loss) income	(67,588		)	6,020			(17,470		)	—			(79,038		)
Interest expense, net	(18,848		)	—			(11,140		)	—			(29,988		)
Other expense, net	—			—			(1,427		)	—			(1,427		)
(Loss) income before income taxes and equity in earnings (losses) of subsidiaries and joint venture	(86,436		)	6,020			(30,037		)	—			(110,453		)
Income tax benefit (expense)	7,750			(1,946		)	3,114			—			8,918
Equity in losses of subsidiaries	(22,849		)	—			—			22,849			—
Equity in earnings of joint venture	5,914			—			—			—			5,914
Net (loss) income	$	(95,621	)	$	4,074		$	(26,923	)	$	22,849		$	(95,621	)
Comprehensive (loss) income	$	(96,298	)	$	4,074		$	(28,361	)	$	24,287		$	(96,298	)

Schedule of Restructuring Reserve by Type of Cost (Gain)[Table Text Block]

Restructuring reserve activity for the nine months ended September 30, 2015 is summarized below:

			Period Activity
	Balance January, 1 2015		Charges (gains)		Cash receipts (payments)			Write-down of inventory			Balance September 30, 2015
Employee termination and related benefits (a)	$	—	$	13,265	$	(1,307	)	$	—		$	11,958
Lease termination costs(b)	636		364		(305		)	—			695
Moving costs associated with plant consolidations	—		2,334		(2,334		)	—			—
Professional fees	—		1,690		(1,690		)	—			—
Inventory write-down	—		22,335		—			(22,335		)	—
Total	$	636	$	39,988	$	(5,636	)	$	(22,335	)	$	12,653

^(a) As of September 30, 2015, the short-term portion of employee termination and related benefits of 11,958 is included in accrued and other current liabilities in the Condensed Consolidated Balance Sheets.

^(b) Payments on certain of the lease obligations are scheduled to continue until 2016. Market conditions and the Company’s ability to sublease these properties could affect the ultimate charge related to the lease obligations. Any potential recoveries or additional charges could affect amounts reported in the consolidated financial statements of future periods. As of September 30, 2015, the short-term portion of the lease termination costs of $598 are included in accrued and other current liabilities and the long-term portion of the lease termination costs of $97 are included in other non-current liabilities in the Condensed Consolidated Balance Sheets.

Schedule of Restructuring and Related Costs (Gains)

The Company incurred the following restructuring expense (income) during the three and nine months ended September 30, 2015 and 2014:

	Three months ended						Nine months ended
	September 30,						September 30,
	2015			2014			2015		2014
Employee termination and related benefits (a)	$	(987	)	$	67		$	13,265	$	937
Lease termination costs	364			186			364		186
Moving costs associated with plant consolidations	1,733			133			2,334		909
Professional fees	94			—			1,690		—
Gain on sale of fixed assets	—			(5,533		)	—		(5,533		)
Total	$	1,204		$	(5,147	)	$	17,653	$	(3,501	)