SUBSEQUENT EVENTS	9 Months Ended
Sep. 30, 2012
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS 2012 Credit Facility On October 24, 2012, the Company entered into the five-year $80 million 2012 Credit Facility with Wells Fargo as the agent and lender and Fifth-Third as participant. The 2012 Credit Facility replaces the 2011 Credit Facility that was scheduled to expire on March 31, 2015. The Company has the option to increase the revolving credit facility by an amount up to $20.0 million upon request to the Lenders. See Note 9 for additional details. Subordinated Debt Prepayments The Company used initial borrowings under the 2012 Credit Facility (i) to repay in full the $31.7 million outstanding under the 2011 Credit Facility, (ii) to prepay the remaining combined principal outstanding of $6.16 million of its March 2011 Notes and September 2011 Notes due in 2016 at a price of 104% of the principal amount prepaid plus accrued interest, and (iii) to prepay at par the $1.0 million remaining principal outstanding plus accrued interest of its subordinated secured promissory note due in 2013 that was issued in connection with the acquisition of AIA. In the fourth quarter of 2012, the Company plans to record a non-cash charge of approximately $0.7 million relating to the write-off of the unamortized portion of the debt discount on the March 2011 and September 2011 Notes being prepaid. Acquisition of Middlebury Hardwood Products, Inc. On October 26, 2012, the Company acquired the business and certain assets of Middlebury, Indiana-based Middlebury Hardwood Products, Inc. ("Middlebury Hardwoods"), a major manufacturer and distributor of hardwood cabinet doors, components, and other hardwood products for the RV, manufactured housing ("MH"), and residential kitchen cabinet industries. This acquisition provides the opportunity for the Company to increase its market share and per unit content in the cabinet door market. The purchase price for Middlebury Hardwoods, net of certain operating liabilities assumed, was approximately $20.3 million. The acquisition was funded through borrowings under the Company's 2012 Credit Facility and includes the acquisition of accounts receivable, inventory, prepaid expenses, machinery, equipment and vehicles, and land and buildings. The business will continue to operate on a stand-alone basis under the Middlebury Hardwood Products brand name in its existing facility. The purchase price allocation and all required purchase accounting adjustments will be finalized in the fourth quarter of 2012 and the results of operations for Middlebury Hardwoods will be included in the Company's condensed consolidated financial statements and the Manufacturing operating segment from the date of acquisition. Because the acquisition of Middlebury Hardwoods occurred late in October 2012, the initial accounting for this business combination was not yet complete at the time the financial statements for the third quarter and nine months ended September 30, 2012 were issued. As a result, the following information was not included in this Report on Form 10-Q: (i) acquisition date fair value of each major class of assets acquired and liabilities assumed; (ii) excess of the purchase consideration over the fair value of the net assets acquired that is to be recorded as goodwill; and (iii) the amount of acquisition-related costs, if applicable. The Company is in the process of accumulating the required disclosures and preparing the pro forma financial statements that will be filed within the required time period via a Form 8-K.

15. SUBSEQUENT EVENTS

2012 Credit Facility

On October 24, 2012, the Company entered into the five-year $80 million 2012 Credit Facility with Wells Fargo as the agent and lender and Fifth-Third as participant. The 2012 Credit Facility replaces the 2011 Credit Facility that was scheduled to expire on March 31, 2015. The Company has the option to increase the revolving credit facility by an amount up to $20.0 million upon request to the Lenders. See Note 9 for additional details.

Subordinated Debt Prepayments

The Company used initial borrowings under the 2012 Credit Facility (i) to repay in full the $31.7 million outstanding under the 2011 Credit Facility, (ii) to prepay the remaining combined principal outstanding of $6.16 million of its March 2011 Notes and September 2011 Notes due in 2016 at a price of 104% of the principal amount prepaid plus accrued interest, and (iii) to prepay at par the $1.0 million remaining principal outstanding plus accrued interest of its subordinated secured promissory note due in 2013 that was issued in connection with the acquisition of AIA.

In the fourth quarter of 2012, the Company plans to record a non-cash charge of approximately $0.7 million relating to the write-off of the unamortized portion of the debt discount on the March 2011 and September 2011 Notes being prepaid.

Acquisition of Middlebury Hardwood Products, Inc.

On October 26, 2012, the Company acquired the business and certain assets of Middlebury, Indiana-based Middlebury Hardwood Products, Inc. ("Middlebury Hardwoods"), a major manufacturer and distributor of hardwood cabinet doors, components, and other hardwood products for the RV, manufactured housing ("MH"), and residential kitchen cabinet industries. This acquisition provides the opportunity for the Company to increase its market share and per unit content in the cabinet door market.

The purchase price for Middlebury Hardwoods, net of certain operating liabilities assumed, was approximately $20.3 million. The acquisition was funded through borrowings under the Company's 2012 Credit Facility and includes the acquisition of accounts receivable, inventory, prepaid expenses, machinery, equipment and vehicles, and land and buildings. The business will continue to operate on a stand-alone basis under the Middlebury Hardwood Products brand name in its existing facility.

The purchase price allocation and all required purchase accounting adjustments will be finalized in the fourth quarter of 2012 and the results of operations for Middlebury Hardwoods will be included in the Company's condensed consolidated financial statements and the Manufacturing operating segment from the date of acquisition.

Because the acquisition of Middlebury Hardwoods occurred late in October 2012, the initial accounting for this business combination was not yet complete at the time the financial statements for the third quarter and nine months ended September 30, 2012 were issued. As a result, the following information was not included in this Report on Form 10-Q: (i) acquisition date fair value of each major class of assets acquired and liabilities assumed; (ii) excess of the purchase consideration over the fair value of the net assets acquired that is to be recorded as goodwill; and (iii) the amount of acquisition-related costs, if applicable. The Company is in the process of accumulating the required disclosures and preparing the pro forma financial statements that will be filed within the required time period via a Form 8-K.