GOODWILL (Details) - USD ($) $ in Thousands	2 Months Ended	9 Months Ended
Dec. 31, 2018	Sep. 28, 2019
Goodwill [Roll Forward]
Balance	$ 148,291	$ 1,640,211
Goodwill recognized from merger and acquisition	1,494,053	60,487
Currency translation	(2,133)	1,721
Purchase accounting adjustments		(24,490)
Balance	1,640,211	1,677,929
Commercial
Goodwill [Roll Forward]
Balance	148,291	148,291
Goodwill recognized from merger and acquisition	0	0
Currency translation	0	0
Purchase accounting adjustments		0
Balance	148,291	148,291
Siding
Goodwill [Roll Forward]
Balance	0	853,386
Goodwill recognized from merger and acquisition	854,606	60,487
Currency translation	(1,220)	985
Purchase accounting adjustments		(14,009)
Balance	853,386	900,849
Windows
Goodwill [Roll Forward]
Balance	0	638,534
Goodwill recognized from merger and acquisition	639,447	0
Currency translation	(913)	736
Purchase accounting adjustments		(10,481)
Balance	$ 638,534	$ 628,789

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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-Publisher FASB
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-Section 45
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Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination.

+ References

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Amount of foreign currency translation gain (loss) which increases (decreases) an asset representing future economic benefits from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

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Amount of increase (decrease) from adjustments after acquisition date under purchase accounting of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

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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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