0000352825-21-000014 | 10-K | XBRL Viewer

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Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2020	Feb. 24, 2021	Jun. 30, 2020
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Document Transition Report	false
Entity File Number	0-10436
Entity Registrant Name	FOSTER L B CO
Entity Incorporation, State	PA
Entity Tax Identification Number	25-1324733
Entity Address, Street Address	415 Holiday Drive
Entity Address, Suite	Suite 100
Entity Address, City	Pittsburgh
Entity Address, State	PA
Entity Address, Postal Zip Code	15220
City Area Code	412
Local Phone Number	928-3400
Title of Each Class	Common Stock, Par Value $0.01
Trading Symbol(s)	FSTR
Name of Each Exchange On Which Registered	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 126,070,586
Entity Common Stock, Shares Outstanding		10,738,899
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Central Index Key	0000352825
Current Fiscal Year End Date	--12-31
ICFR Auditor Attestation Flag	true

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 7,564	$ 14,178
Accounts receivable - net (Note 6)	58,298	73,616
Inventories - net (Note 7)	116,460	118,461
Other current assets	12,997	4,101
Current assets of discontinued operations (Note 3)	0	6,308
Total current assets	195,319	216,664
Property, plant, and equipment - net (Note 8)	62,085	60,435
Operating lease right-of-use assets - net (Note 9)	16,069	11,280
Other assets:
Goodwill (Note 5)	20,340	19,565
Other intangibles - net (Note 5)	36,897	42,113
Deferred tax assets (Note 14)	38,481	19,522
Other assets	1,204	1,119
Other assets of discontinued operations (Note 3)	0	34,473
TOTAL ASSETS	370,395	405,171
Current liabilities:
Accounts payable	54,787	63,029
Deferred revenue (Note 4)	7,144	8,446
Accrued payroll and employee benefits	9,182	13,194
Current portion of accrued settlement (Note 18)	8,000	8,000
Current maturities of long-term debt (Note 10)	119	2,877
Other accrued liabilities	15,740	15,560
Current liabilities of discontinued operations (Note 3)	330	5,638
Total current liabilities	95,302	116,744
Long-term debt (Note 10)	44,905	55,275
Deferred tax liabilities (Note 14)	4,085	4,751
Accrued legal settlement, non-current	24,000	32,000
Long-term operating lease liabilities	13,516	9,012
Other long-term liabilities	11,757	11,916
Long-term liabilities of discontinued operations (Note 3)	0	5,611
Stockholders' equity:
Common stock, par value $0.01, authorized 20,000,000 shares; shares issued at December 31, 2020 and December 31, 2019, 11,115,779; shares outstanding at December 31, 2020 and December 31, 2019, 10,563,290 and 10,422,091, respectively (Note 11)	111	111
Paid-in capital	44,583	49,204
Retained earnings	165,107	157,525
Treasury stock - at cost, common stock, shares at December 31, 2020 and December 31, 2019, 552,489 and 693,688, respectively (Note 11)	(12,703)	(16,795)
Accumulated other comprehensive loss (Note 12)	(20,268)	(20,183)
Total stockholders’ equity	176,830	169,862
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 370,395	$ 405,171

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value (per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	20,000,000	20,000,000
Common stock, issued (shares)	11,115,779	11,115,779
Common stock, shares outstanding (shares)	10,563,290	10,422,091
Treasury stock shares - at cost, common stock (shares)	552,489	693,688

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Total net sales	$ 497,411	$ 616,428	$ 581,064
Total cost of sales	402,405	495,490	467,596
Gross profit	95,006	120,938	113,468
Selling and administrative expenses	73,644	82,524	82,745
Amortization expense (Note 4)	5,729	6,445	6,966
Concrete Tie Settlement expense (Note 18)	0	0	43,400
Interest expense - net	3,761	4,911	6,134
Other (income) expense - net (Note 19)	(2,110)	2,919	(1,208)
Income (loss) before income taxes	13,982	24,139	(24,569)
Income tax (benefit) expense	(11,841)	(23,835)	6,017
Income (loss) from continuing operations	25,823	47,974	(30,586)
Loss from discontinued operations before income taxes	(23,979)	(6,742)	(2,142)
Income tax benefit	(5,738)	(1,336)	(1,560)
Loss from discontinued operations (Note 3)	(18,241)	(5,406)	(582)
Net income (loss)	$ 7,582	$ 42,568	$ (31,168)
Basic earnings (loss) per common share from continuing operations (usd per share)	$ 2.45	$ 4.61	$ (2.95)
Basic earnings (loss) per common share from discontinued operations (usd per share)	(1.73)	(0.52)	(0.06)
Basic earnings (earnings) per common share (usd per share)	0.72	4.09	(3.01)
Diluted earnings (loss) per common share from continuing operations (usd per share)	2.42	4.51	(2.95)
Diluted earnings (loss) per common share from discontinued operations (usd per share)	(1.71)	(0.51)	(0.06)
Diluted earnings (loss) per common share (usd per share)	$ 0.71	$ 4.00	$ (3.01)
Sales of goods
Total net sales	$ 421,307	$ 505,200	$ 459,694
Total cost of sales	344,306	414,461	378,398
Sales of services
Total net sales	76,104	111,228	121,370
Total cost of sales	$ 58,099	$ 81,029	$ 89,198

Consolidated Statements of Comprehensive (Loss) Income - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Statement of Comprehensive Income [Abstract]

Net income (loss)

$ 25,823

$ 47,974

$ (30,586)

Other comprehensive (loss) income, net of tax:

Foreign currency translation adjustment

1,500

2,033

(4,405)

Unrealized (loss) gain on cash flow hedges, net of tax benefit of $277, $296, and $0, respectively

(809)

(859)

453

Cash flow hedges reclassified to earnings, net of tax expense of $197, $0, and $0, respectively

273

Pension and post-retirement benefit plans (expense) benefit, net of tax (benefit) expense of $(325), $523, and $(36), respectively

(1,070)

1,406

(543)

Reclassification of pension liability adjustments to earnings, net of tax expense of $9, $26, and $4, respectively*

^[1]

Other comprehensive (loss) income

(85)

2,641

(4,424)

Comprehensive income (loss)

$ 25,738

$ 50,615

$ (35,010)

[1]	Reclassifications out of Accumulated other comprehensive loss for pension obligations are reflected in selling and administrative expense.

Consolidated Statements of Comprehensive (Loss) Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of Comprehensive Income [Abstract]
Unrealized gain on cash flow hedge, tax	$ 277	$ 296	$ 0
Cash flow hedges reclassified to earnings, tax	197	0	0
Pension and post-retirement benefit plan, tax	(325)	523	(36)
Reclassification of pension liability adjustments to earnings, tax	$ 9	$ 26	$ 4

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 25,823	$ 47,974	$ (30,586)
Adjustments to reconcile net income (loss) to cash provided (used) by operating activities:
Deferred income taxes	(4,317)	(30,392)	(1,598)
Depreciation	7,850	7,944	8,066
Amortization	5,729	6,445	6,966
Concrete Tie Settlement expense (Note 18)	0	0	43,400
Equity (income) loss in nonconsolidated investments	(20)	(17)	7
Loss (gain) on sales and disposals of property, plant, and equipment	47	(103)	511
Loss on derivative	273	0	0
Stock-based compensation	1,136	3,155	3,836
Pension settlement	0	2,210	0
Change in operating assets and liabilities:
Accounts receivable	15,722	3,368	(9,654)
Inventories	3,279	6,500	(23,502)
Other current assets	583	1,349	25
Prepaid income tax	(9,108)	437	(249)
Other noncurrent assets	(2,870)	(402)	1,319
Accounts payable	(8,947)	(13,024)	24,726
Deferred revenue	(1,315)	1,782	(3,491)
Accrued payroll and employee benefits	(4,085)	1,130	1,637
Accrued settlement	(8,000)	(10,000)	0
Other current liabilities	(4,074)	(998)	5,893
Other liabilities	2,843	(1,116)	(770)
Net cash provided by continuing operating activities	20,549	26,242	26,536
Net cash (used in) provided by discontinued operating activities	(3,631)	3,055	(572)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from the sale of property, plant, and equipment	16	930	2,309
Capital expenditures on property, plant, and equipment	(9,179)	(6,026)	(3,658)
Acquisition	(1,156)	0	0
Capital expenditures on property, plant, and equipment	0	0	3,875
Repayment of revolving line of credit from equity method investment	0	0	1,235
Net cash (used in) provided by continuing investing activities	(10,319)	(5,096)	3,761
Net cash provided by (used in) discontinued investing activities	2,278	(2,584)	(1,513)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	(172,892)	(210,286)	(195,202)
Proceeds from debt	159,778	193,534	140,181
Debt issuance costs	(498)	(836)	0
Treasury stock acquisitions	(1,665)	(621)	(316)
Net cash used in continuing financing activities	(15,277)	(18,209)	(55,337)
Net cash (used in) provided by discontinued financing activities	(19)	(37)	37
Effect of exchange rate changes on cash and cash equivalents	(195)	525	(308)
Net (decrease) increase in cash and cash equivalents	(6,614)	3,896	(27,396)
Cash and cash equivalents at beginning of period	14,178	10,282	37,678
Cash and cash equivalents at end of period	7,564	14,178	10,282
Supplemental disclosure of cash flow information:
Interest paid	3,266	4,587	5,577
Income taxes paid	$ 2,625	$ 6,513	$ 4,512

Consolidated Statements of Stockholders Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Paid-in Capital	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Treasury Stock	Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Cumulative Effect, Period of Adoption, Adjustment
Beginning balance at Dec. 31, 2017	$ 154,496	$ (305)	$ 111	$ 45,017	$ 145,797	$ (305)	$ (18,662)	$ (17,767)	$ 0
Increase (Decrease) in Stockholders' Equity
Net income (loss)	(31,168)				(31,168)
Other comprehensive (loss) income, net of tax:
Pension liability adjustment	(472)							(472)
Foreign currency translation adjustment	(4,405)							(4,405)
Unrealized derivative gain on cash flow hedges	453							453
Cash flow hedges reclassified to earnings	0
Issuance of common shares net of shares withheld for taxes	(316)			(813)			497
Stock-based compensation	3,836			3,836
Ending balance at Dec. 31, 2018	$ 122,119		111	48,040	114,324	$ 633	(18,165)	(22,191)	$ (633)
Other comprehensive (loss) income, net of tax:
Accounting Standards Update [Extensible List]	us-gaap:AccountingStandardsUpdate201802Member
Net income (loss)	$ 42,568				42,568
Pension liability adjustment	1,467							1,467
Foreign currency translation adjustment	2,033							2,033
Unrealized derivative gain on cash flow hedges	(859)							(859)
Cash flow hedges reclassified to earnings	0
Issuance of common shares net of shares withheld for taxes	(621)			(1,991)			1,370
Stock-based compensation	3,155			3,155
Ending balance at Dec. 31, 2019	169,862		111	49,204	157,525		(16,795)	(20,183)
Increase (Decrease) in Stockholders' Equity
Net income (loss)	7,582				7,582
Other comprehensive (loss) income, net of tax:
Pension liability adjustment	(1,049)							(1,049)
Foreign currency translation adjustment	1,500							1,500
Unrealized derivative gain on cash flow hedges	(809)							(809)
Cash flow hedges reclassified to earnings	273							273
Issuance of common shares net of shares withheld for taxes	(1,665)			(5,757)			4,092
Stock-based compensation	1,136			1,136
Ending balance at Dec. 31, 2020	$ 176,830		$ 111	$ 44,583	$ 165,107		$ (12,703)	$ (20,268)

Consolidated Statements of Stockholders Equity (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of Stockholders' Equity [Abstract]
Common shares issues net of shares withheld (shares)	141,199	56,084	25,431

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Organization, operations, and basis of consolidation The consolidated financial statements include the accounts of L.B. Foster Company and its wholly-owned subsidiaries, joint ventures, and partnerships in which a controlling interest is held. Inter-company transactions and accounts have been eliminated. The Company utilizes the equity method of accounting for companies where its ownership is less than or equal to 50% and significant influence exists. L.B. Foster Company (“Company”) provides products and services for the rail industry and solutions to support critical infrastructure projects. The Company’s innovative engineering and product development solutions inspire the safety, reliability, and performance of it’s customer’s challenging requirements. The Company maintains locations in North America, Europe, and Asia. The Company is organized and operates in two business segments: Rail Technologies and Services (“Rail”) and Infrastructure Solutions. The Rail segment is comprised of several manufacturing and distribution businesses that provide a variety of products and services for freight and passenger railroads and industrial companies throughout the world. The Infrastructure Solutions segment is composed of precast concrete products, piling, fabricated bridge, protective coating, threading and precision measurement offerings across North America. Use of estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates, judgements, and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates and changes in these estimates are recorded when known. Significant accounting policies Cash and cash equivalents The Company considers cash and other instruments with maturities of three months or less when purchased to be cash and cash equivalents. The Company invests available funds in a manner to preserve investment principal and maintain liquidity, while seeking the highest yield available. Cash and cash equivalents held in non-domestic accounts were $6,995 and $13,660 as of December 31, 2020 and 2019, respectively. Included in non-domestic cash equivalents are investments in bank term deposits of approximately $18 and $17 as of December 31, 2020 and 2019, respectively. The carrying amounts approximated fair value due to the short maturity of the instruments. Inventory Inventory is valued at the lower of average cost or net realizable value. Slow-moving inventory is reviewed and adjusted regularly, based upon product knowledge, physical inventory observation, inventory turnover, and the age of the inventory. Inventory contains product costs, including inbound freight, direct labor, overhead costs relating to the manufacturing and distribution of products, and absorption costs representing the excess manufacturing or production costs over the amounts charged to the cost of sales or services. Property, plant, and equipment Depreciation and amortization are provided on a straight-line basis over the estimated useful lives of 7 to 40 years for buildings and 2 to 50 years for machinery and equipment. Leasehold improvements are amortized over 7 to 19 years, which represent the lives of the respective leases or the lives of the improvements, whichever is shorter. Depreciation expense is recorded within “Cost of goods sold,” “Cost of services sold,” and “Selling and administrative expenses” on the Consolidated Statements of Operations based upon the particular asset’s use. The Company reviews a long-lived asset for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The Company recognizes an impairment loss if the carrying amount of a long-lived asset is not recoverable and exceeds its fair value. There were no property, plant, and equipment impairments recorded for the years ended December 31, 2020, 2019, and 2018. Maintenance, repairs, and minor renewals are charged to operations as incurred. Major renewals and betterments that substantially extend the useful life of the property are capitalized at cost. Upon the sale or other disposition of assets, the costs and related accumulated depreciation and amortization are removed from the accounts and the resulting gain or loss, if any, is reflected in “Other (income) expense - net” in the Consolidated Statements of Operations. Allowance for doubtful accounts On January 1, 2020, the Company adopted ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”), and all the related amendments using the modified retrospective approach, which did not result in any changes to the previously reported financial information. The updates related to ASU 2016-13 were applied to assets held as of January 1, 2020. In accordance with adoption of the new standard, the Company evaluated and revised its policies surrounding the allowance for credit losses for trade receivables. The Company established the allowance for credit losses by calculating the amount to reserve based on the age of a given trade receivable and considering historical collection patterns and bad debt expense experience, in addition to any other relevant subjective adjustments to individual receivables made by management. The Company also considered current and expected future market and other conditions. Trade receivables are pooled within the calculation based on a range of ages, which appropriately groups receivables of similar credit risk together. The established reserve thresholds to calculate the allowance for credit loss are based on and supported by historic collection patterns and bad debt expense incurred by the Company, as well as the expectation that collection patterns and bad debt expense will continue to adhere to patterns observed in recent years, which was formed based on trends observed as well as current and expected future conditions, including the estimated effects of the COVID-19 pandemic. Management maintains high-quality credit review practices as well as positive customer relationships that further mitigate credit risk. Management monitors and reviews the contributing factors to the Company’s reserve, and makes any appropriate revisions as they become necessary. Reserves for uncollectible accounts are recorded as part of “Selling and administrative expenses” in the Consolidated Statements of Operations. Goodwill and other intangible assets Goodwill is the cost of an acquisition less the fair value of the identifiable net assets of the acquired business. Goodwill is tested annually for impairment or more often if there are indicators of impairment within a reporting unit. A reporting unit is an operating segment or a component of an operating segment for which discrete financial information is available and reviewed by management on a regular basis. The goodwill impairment test involves comparing the fair value of a reporting unit to its carrying value, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, an impairment loss equal to the excess amount up to the goodwill balance is recorded as a component of operations. The Company performs its annual impairment tests in the fourth quarter. The Company’s fourth quarter 2020 annual test included the assessment of a quantitative analysis to determine whether it was more likely than not that the fair value of each reporting unit is less than its carrying value. The quantitative assessment considers fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company’s quantitative analysis considered and evaluated each of the three traditional approaches to value: the income approach, the market approach, and the asset approach. The Company primarily relied on the discounted cash flow method within the income approach to value the reporting units. There was no goodwill impairment recognized during the years ended December 31, 2020, 2019, and 2018. The Company continues to monitor the recoverability of the long-lived assets associated with certain reporting units of the Company and the long-term financial projections of the businesses. Sustained declines in the markets the Company serves may result in future long-lived asset impairment. The Company has no indefinite-lived intangible assets. The Company reviews a long-lived intangible asset for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. All intangible assets are amortized over their estimated useful lives. There were no definite-lived intangible asset impairments during the years ended December 31, 2020, 2019, and 2018. Environmental remediation and compliance Environmental remediation costs are accrued when a liability is probable and costs are estimable. Environmental compliance costs, which principally include the disposal of waste generated by routine operations, are expensed as incurred. Capitalized environmental costs, when appropriate, are depreciated over their useful life. Reserves are not reduced by potential claims for recovery and are not discounted. Claims for recovery are recognized as agreements are reached with third parties or as amounts are received. Reserves are periodically reviewed throughout the year and adjusted to reflect current remediation progress, prospective estimates of required activity, and other factors that may be relevant, including changes in technology or regulations. See Note 18 for additional information regarding the Company’s outstanding environmental and litigation reserves. Revenue recognition The Company’s revenues are comprised of product and service sales, including products and services provided under long-term agreements with its customers. All revenue is recognized when the Company satisfies its performance obligations under the respective contract, either implicit or explicit, by transferring the promised product or rendering a service to its customer either when or as its customer obtains control of the product or the service is rendered. Deferred revenue consists of customer billings or payments received for which the revenue recognition criteria have not yet been met as well as contract liabilities (billings in excess of costs) on over time contracts. Advance payments from customers typically relate to contracts for which the Company has significantly fulfilled its obligations, but due to the Company’s continuing involvement with the project, revenue is precluded from being recognized until the performance obligation is met for the customer. See Note 4 for additional information. Product warranty The Company maintains a current warranty liability for the repair or replacement of defective products. For certain manufactured products, an accrual is made on a monthly basis as a percentage of cost of sales based upon historical experience. For long-lived construction products, a warranty is established when the claim is known and quantifiable. The product warranty accrual is periodically adjusted based on the identification or resolution of known individual product warranty claims or due to changes in the Company’s historical warranty experience. As of December 31, 2020 and 2019, the product warranty reserve was $1,249 and $1,222, respectively. See Note 18 for additional information regarding the product warranty. Income taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred taxes are measured using enacted tax laws and rates expected to be in effect when such differences are recovered or settled. The effect of a change in tax rates on deferred taxes is recognized in income in the period that includes the enactment date of the change. The Company has also elected to record global intangible low-taxed income (“GILTI”) as period costs if and when incurred. The Company makes judgments regarding the recognition of deferred tax assets and the future realization of these assets. As prescribed by ASC 740, “Income Taxes” and applicable guidance, valuation allowances must be provided for those deferred tax assets for which it is more likely than not (a likelihood of more than 50%) that some portion or all of the deferred tax assets will not be realized. The guidance requires the Company to evaluate positive and negative evidence regarding the recoverability of deferred tax assets. The determination of whether the positive evidence outweighs the negative evidence and quantification of the valuation allowance requires the Company to make estimates and judgments of future financial results. The Company has concluded that for purposes of quantifying valuation allowances, it would be appropriate to consider the reversal of taxable temporary differences related to indefinite-lived intangible assets when assessing the realizability of deferred tax assets that upon reversal, would give rise to operating losses that do not expire. The Company evaluates all tax positions taken on its federal, state, and foreign tax filings to determine if the position is more likely than not to be sustained upon examination. For positions that meet the more likely than not to be sustained criteria, the largest amount of benefit to be realized upon ultimate settlement is determined on a cumulative probability basis. A previously recognized tax position is derecognized when it is subsequently determined that a tax position no longer meets the more likely than not threshold to be sustained. The evaluation of the sustainability of a tax position and the expected tax benefit is based on judgment, historical experience, and various other assumptions. Actual results could differ from those estimates upon subsequent resolution of identified matters. The Company accrues interest and penalties related to unrecognized tax benefits in its provision for income taxes. Foreign currency translation The assets and liabilities of the Company’s foreign subsidiaries are measured using the local currency as the functional currency and are translated into U.S. dollars at exchange rates as of the balance sheet date. Income statement amounts are translated at the weighted-average rates of exchange during the year. The translation adjustment is accumulated as a separate component of “Accumulated other comprehensive loss” within its Consolidated Balance Sheets. Foreign currency transaction gains and losses are included in “Other income or expense.” For the years ended December 31, 2020, 2019, and 2018, foreign currency transaction gain of approximately $32, loss of $202, and gain of $483, respectively, were included in “Other (income) expense - net” in the Consolidated Statements of Operations. Research and development The Company expenses research and development costs as costs are incurred. For the years ended December 31, 2020, 2019, and 2018, research and development expenses were $2,643, $2,614, and $2,646, respectively, and were principally related to the Company’s friction management and railroad monitoring system products within the Rail segment. Reclassifications Certain accounts in the prior year consolidated financial statements have been reclassified for comparative purposes principally to conform to the presentation in the current year period, including discontinued operations and the change in business segments. Recently issued accounting guidance In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting” (“ASU 2020-04”), which provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”) or by another reference rate expected to be discontinued. The amendments are effective for all entities as of March 12, 2020 through December 31, 2022. The Company is currently evaluating the impacts of the provisions of ASU 2020-04 on its financial condition, results of operations, and cash flows. Recently adopted accounting guidance In June 2016, the FASB issued ASU 2016-13. ASU 2016-13 added a new impairment model (known as the current expected credit loss (“CECL”) model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses and presents financial assets measured at amortized cost basis at the net amount expected to be collected upon inception. The CECL model applies to trade receivables, other receivables, and most debt instruments. The CECL model does not have a minimum threshold for recognition of impairment losses, and entities must measure expected credit losses on assets that have a low risk of loss. The Company adopted the provisions of ASU 2016-13 on January 1, 2020, using the modified retrospective approach as of the beginning of the period of adoption. In accordance with the standard, the Company evaluated its allowance for credit losses for trade receivables and contract assets, the only assets held by the Company that were included within the scope of the standard. The adoption of ASU 2016-13 had no material effect on the Company’s financial position or results of operations, and no adjustment to Retained earnings as of January 1, 2020 was recorded. The Company has presented the disclosures required by this new standard in Note 6 and Note 7. In August 2018, the FASB issued ASU 2018-15, “Intangibles - Goodwill and Other - Internal-Use Software” (“ASU 2018-15”). ASU 2018-15 requires capitalization of certain implementation costs incurred in a cloud computing arrangement that qualifies as a service contract. The amendments in ASU 2018-15 are effective for fiscal years beginning after December 15, 2019 and for interim periods therein with early adoption permitted. The adoption of ASU 2018-15 had no impact on the Company’s consolidated financial statements and related disclosures.

Business Segments

12 Months Ended

Dec. 31, 2020

Segment Reporting [Abstract]

Business Segments

The Company provides products and services for the rail industry and solutions to support critical infrastructure projects. The Company’s innovative engineering and product development solutions inspire the safety, reliability, and performance of it’s customer’s challenging requirements. The Company maintains locations in North America, Europe, and Asia. Effective for the quarter and year ended December 31, 2020, the Company implemented operational changes in how its Chief Operating Decision Maker (“CODM”) manages its businesses, including resource allocation and operating decisions. As a result of these changes, the Company now has two operating segments, representing the individual businesses that are run separately under the new structure. The Company’s new reportable segments are: the Rail Technologies and Services segment and the Infrastructure Solutions segment. The segments represent components of the Company (a) that engage in activities from which revenue is generated and expenses are incurred; (b) whose operating results are regularly reviewed by the CODM, who makes decisions about resources to be allocated to the segments, and (c) for which discrete financial information is available. Operating segments are evaluated on their segment profit contribution to the Company’s consolidated results. Other income and expenses, interest, income taxes, and certain other items are managed on a consolidated basis.

The Company has restated segment information for the historical periods presented herein to conform to the current presentation. This change in segment presentation does not affect the Company’s consolidated statements of income, balance sheets, or statements of cash flows.

The Company markets its products directly in major industrial areas of the United States, Canada, and Europe, primarily through an internal sales force.

The Company’s Rail Technologies and Services segment engineers, manufactures, and assembles friction management products and railway wayside data collection, application systems, railroad condition monitoring systems and equipment, wheel impact load detection systems, management systems, and provides services for these products. The Rail Technologies and Services segment also provides a full line of new and used rail, trackwork, and accessories to railroads, mines, and other customers in the rail industry. In addition, the Rail Technologies and Services segment designs and produces insulated rail joints, power rail, track fasteners, concrete railroad ties, coverboards, and special accessories for mass transit and other rail systems.

The Company’s Infrastructure Solutions segment provides make-to-order solutions that support projects for the transportation, heavy civil, agricultural, energy, commercial, and residential infrastructure markets. In supporting these markets, the Infrastructure Solutions segment sells bridge decking, bridge railing, structural steel fabrications, expansion joints, bridge forms, and other products for highway construction and repair. This segment also sells and rents steel sheet piling, H-bearing pile, and other piling products for foundation and earth retention requirements. In addition, the Infrastructure Solutions segment produces precast concrete buildings and a variety of specialty precast concrete products. Lastly, the Infrastructure Solutions segment provides pipe coatings for oil and gas pipelines and utilities, precision measurement systems for the oil and gas market, and produces threaded pipe products for industrial water well and irrigation markets as well as the oil and gas markets.

The table set forth below illustrates net sales, profit, assets, depreciation/amortization, and expenditures for long-lived assets of the Company by segment. Segment profit from operations includes allocated corporate operating expenses. Operating expenses related to corporate headquarter functions that directly support the segment activity were allocated based on segment headcount, revenue contribution, or activity of the business units within the segments, based on the corporate activity type provided to the segment. The expense allocation excludes certain corporate costs that are separately managed from the segments.

Management believes the allocation of corporate operating expenses provides an accurate presentation of how the segments utilize corporate support activities. This provides the CODM a meaningful segment profitability information to support operating decisions and the allocation of resources.

The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies found in Note 1.

The operating results and assets of the Company’s operating segments were as follows as of and for the year ended December 31, 2020:


	Net Sales		Segment Profit		Segment Assets		Depreciation/Amortization		Expenditures for Long-Lived Assets
Rail Technologies and Services	$	276,447	$	16,321	$	161,485	$	6,138	$	4,599
Infrastructure Solutions	220,964		8,250		137,519		6,084		3,905
Total	$	497,411	$	24,571	$	299,004	$	12,222	$	8,504

The operating results and assets of the Company’s operating segments were as follows as of and for the year ended December 31, 2019:


	Net Sales		Segment Profit		Segment Assets		Depreciation/Amortization		Expenditures for Long-Lived Assets
Rail Technologies and Services	$	321,808	$	19,641	$	186,323	$	6,469	$	2,293
Infrastructure Solutions	294,620		23,615		130,688		6,592		3,381
Total	$	616,428	$	43,256	$	317,011	$	13,061	$	5,674

The operating results and assets of the Company’s operating segments were as follows as of and for the year ended December 31, 2018:


	Net Sales		Segment Profit		Segment Assets		Depreciation/Amortization		Expenditures for Long-Lived Assets
Rail Technologies and Services	$	319,524	$	19,468	$	175,704	$	6,810	$	941
Infrastructure Solutions	261,540		21,587		151,212		6,957		2,415
Total	$	581,064	$	41,055	$	326,916	$	13,767	$	3,356

During 2020, 2019, and 2018, no single customer accounted for more than 10% of the Company’s consolidated net sales. Sales between segments were immaterial.

Reconciliations of reportable segment net sales, profits, assets, depreciation/amortization, and expenditures for long-lived assets to the Company’s consolidated totals are as follows as of and for the years ended December 31:


	2020		2019		2018
Income from Operations:
Total segment profit	$	24,571	$	43,256	$	41,055
Interest expense - net	(3,761)		(4,911)		(6,134)
Other income (expense)	2,298		(2,919)		1,208
Concrete Tie Settlement expense (Note 18)	—		—		(43,400)
Corporate expense and other unallocated charges	(9,126)		(11,287)		(17,298)
Income (loss) before income taxes	$	13,982	$	24,139	$	(24,569)
Assets:
Total segment assets	$	299,004	$	317,011	$	326,916
Unallocated corporate assets and discontinued operations	71,391		88,160		56,333

Assets	$	370,395	$	405,171	$	383,249
Depreciation/Amortization:
Total segment depreciation/amortization	$	12,222	$	13,061	$	13,767
Other	1,357		1,328		1,265
Depreciation/amortization	$	13,579	$	14,389	$	15,032
Expenditures for Long-Lived Assets:
Total segment expenditures for long-lived assets	$	8,504	$	5,674	$	3,356

Other expenditures for long-lived assets	675		352		302
Expenditures for long-lived assets	$	9,179	$	6,026	$	3,658

The following table summarizes the Company’s sales by major geographic region in which the Company had operations for the years ended December 31:


	2020		2019		2018
United States	$	398,288	$	490,735	$	439,002
United Kingdom	44,643		41,879		66,451
Canada	34,498		57,574		42,810
Other	19,982		26,241		32,800
Total net sales	$	497,411	$	616,428	$	581,064

The following table summarizes the Company’s long-lived assets by geographic region as of December 31:


	2020		2019
United States	$	57,445	$	55,222
Canada	3,011		3,590
United Kingdom	1,617		1,610
Other	12		13
Total property, plant, and equipment - net	$	62,085	$	60,435

The following table summarizes the Company’s sales by major product and service line for the years ended December 31:


	December 31,
		2020		2019		2018
Rail Products		$	186,263	$	208,145	$	203,054
Rail Technologies		90,184		113,663		116,470
Rail Technologies and Services		276,447		321,808		319,524
Fabricated Steel Products		85,399		114,076		102,246
Precast Concrete Products		63,308		68,410		56,407
Coatings and Measurement		72,257		112,134		102,887
Infrastructure Solutions		220,964		294,620		261,540
Total net sales		$	497,411	$	616,428	$	581,064

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Discontinued Operations

12 Months Ended

Dec. 31, 2020

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

Since the middle of 2019, the upstream energy markets that the Company served have deteriorated as prices of oil and natural gas declined due to weakening demand. This deterioration accelerated as a result of the global COVID-19 pandemic and the associated reduction in demand for oil due to reduced travel patterns and movement of goods throughout the world. As U.S. exploration and production companies reduced production and implemented spending cuts, demand for much of the Company’s offerings in its upstream test and inspection business (“Test and Inspection Services”) services business had sharply declined. As a result, on September 4, 2020, the Company completed the sale of its upstream oil and gas Test and Inspection Services business. Proceeds from the sale were $4,000 and resulted in a loss of $10,034 net of tax. The Company has reflected the results of operations of the Test and Inspection Services business as discontinued operations in the Consolidated Financial statements for all periods presented. The Test and Inspection Services business was historically included in the legacy Tubular and Energy segment, whose remaining divisions are now included as part of the Infrastructure Solutions segment.

The following table provides the net sales and losses from discontinued operations for the periods presented:


	December 31,
	2020		2019		2018
Net sales	$	13,590	$	38,629	$	45,905
Loss from discontinued operations	(10,807)		(6,742)		(2,142)
Income tax benefit	2,600		1,336		1,560
Loss on the sale of discontinued operations	(13,172)		—		—
Income tax benefit on the sale of discontinued operations	3,138		—		—
Loss from discontinued operations	$	(18,241)	$	(5,406)	$	(582)

The assets and liabilities of the discontinued operations as of December 31, 2019 were as follows:


	December 31, 2019
Current assets:

Accounts receivable - net	$	4,959
Inventories - net	840
Other current assets	509
Total current assets	6,308
Property, plant, and equipment - net	21,879
Operating lease right-of-use assets - net	1,994
Other assets:
Other intangibles - net	1,401
Deferred tax assets (1)	9,116
Other assets	83
Total assets	$	40,781
Current liabilities:
Accounts payable	$	3,332
Accrued payroll and employee benefits	902
Current maturities of long-term debt	28
Other accrued liabilities	1,376
Total current liabilities	5,638
Long-term debt	13
Long-term operating lease liabilities	1,256
Other long-term liabilities	4,342
Total liabilities	$	11,249

(1) The assets of discontinued operations as of December 31, 2019 included $9,116 attributable to IOS Acquisitions, Inc. As part of the Company’s restructuring activities in the second quarter of 2020, IOS Acquisitions, Inc. was converted to a limited liability company and subsequently treated as a disregarded entity for income tax purposes. As a result of this transaction, the deferred tax assets were not transferred upon the disposition of the Test and Inspection Services business and have been retained by the Company.

Revenue

12 Months Ended

Dec. 31, 2020

Revenue from Contract with Customer [Abstract]

Revenue

The Company’s revenues are comprised of product and service sales, including products and services provided under long-term agreements with its customers. All revenue is recognized when the Company satisfies its performance obligations under the contract, either implicit or explicit, by transferring the promised product or rendering a service to its customer either when or as its customer obtains control of the product or as the service is rendered. A performance obligation is a promise in a contract to transfer a distinct product or render a specific service to a customer. A contract’s transaction price is allocated to each distinct performance obligation. The majority of the Company’s contracts have a single performance obligation, as the promise to transfer products or render services is not separately identifiable from other promises in the contract and, therefore, not distinct. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products or providing services. Revenue is recorded net of returns, allowances, customer discounts, and incentives. Sales, value added, and other taxes collected from customers and remitted to governmental authorities are accounted for on a net (excluded from revenues) basis. Shipping and handling costs are included in cost of goods sold.

The Company’s performance obligations under long-term agreements with its customers are generally satisfied over time. Over time revenue is primarily comprised of transit infrastructure projects within the Rail segment, and long-term bridge projects within the Fabricated Steel Products division, precast concrete buildings within the Precast Concrete Products division, and custom precision metering systems within the Coatings and Measurement division in the Infrastructure Solutions segment. Revenue from products or services provided to customers over time accounted for 29.4%, 30.3%, and 28.1% of revenue for the years ended December 31, 2020, 2019, and 2018, respectively. Revenue under these long-term agreements is generally recognized over time either using an input measure based upon the proportion of actual costs incurred to estimated total project costs or an input measure based upon actual labor costs as a percentage of estimated total labor costs, depending upon which measure the Company believes best depicts the Company’s performance to date under the terms of the contract. Revenue recognized over time using an input measure was $101,160, $136,014, and $121,919 for the years ended December 31, 2020, 2019, and 2018, respectively. A certain portion of the Company’s revenue

recognized over time under these long-term agreements is recognized using an output method, specifically units delivered, based upon certain customer acceptance and delivery requirements. Revenue recognized over time using an output measure was $44,860, $50,761, and $41,334 for the years ended December 31, 2020, 2019, and 2018, respectively. As of December 31, 2020 and 2019, the Company had contract assets of $37,843 and $37,032, respectively, that were recorded in “Inventories - net” within the Consolidated Balance Sheets. As of December 31, 2020 and 2019, the Company had contract liabilities of $1,324 and $4,472, respectively, that were recorded in “Deferred revenue” within the Consolidated Balance Sheets.

Accounting for these long-term agreements involves the use of various techniques to estimate total revenues and costs. The Company estimates profit on these long-term agreements as the difference between total estimated revenues and expected costs to complete a contract and recognizes that profit over the life of the contract. Contract estimates are based on various assumptions to project the outcome of future events that may span several years. These assumptions include, among other things, labor productivity, cost and availability of materials, and timing of funding by customers. The nature of these long-term agreements may give rise to several types of variable consideration, such as claims, awards, and incentive fees. Historically, these amounts of variable consideration have not been considered significant. Contract estimates may include additional revenue for submitted contract modifications if there exists an enforceable right to the modification, the amount can be reasonably estimated, and its realization is probable. These estimates are based on historical collection experience, anticipated performance, and the Company’s best judgment at that time. These amounts are generally included in the contract’s transaction price and are allocated over the remaining performance obligations. Changes in judgments related to the estimates above could impact the timing and amount of revenue recognized and, accordingly, the timing and amount of associated income. In the event that a contract loss becomes known, the entire amount of the estimated loss is recognized in the Consolidated Statements of Operations.

The majority of the Company’s revenue is from products transferred and services rendered to customers at a point in time, which is inherent in all major product and service categories. Point in time revenue accounted for 70.6%, 69.7%, and 71.9% of revenue for the years ended December 31, 2020, 2019, and 2018, respectively. The Company recognizes revenue at the point in time in which the customer obtains control of the product or service, which is generally when product title passes to the customer upon shipment or the service has been rendered to the customer. In limited cases, title does not transfer upon shipment and revenue is not recognized until the customer has received the products at a designated physical location.

For the years ended December 31, 2020, 2019, and 2018, net sales by the timing of the transfer of goods and services were as follows:


Year Ended December 31, 2020	Rail Technologies and Services		Infrastructure Solutions		Total
Point in time	$	212,212	$	139,179	$	351,391
Over time	64,235		81,785		146,020
Total net sales	$	276,447	$	220,964	$	497,411

Year Ended December 31, 2019	Rail Technologies and Services		Infrastructure Solutions		Total
Point in time	$	240,047	$	189,606	$	429,653
Over time	81,761		105,014		186,775
Total net sales	$	321,808	$	294,620	$	616,428

Year Ended December 31, 2018	Rail Technologies and Services		Infrastructure Solutions		Total
Point in time	$	232,814	$	184,997	$	417,811
Over time	86,710		76,543		163,253
Total net sales	$	319,524	$	261,540	$	581,064

See Note 2 for additional information for the Company’s net sales by major product and service category.

The timing of revenue recognition, billings, and cash collections results in billed receivables, costs in excess of billings (contract assets, included in “Inventories - net”), and billings in excess of costs (contract liabilities, included in “Deferred revenue”) on the Consolidated Balance Sheets.

Significant changes in contract assets during the year ended December 31, 2020 and 2019 included transfers to receivables from contract assets recognized at the beginning of the period of $27,126 and $24,487, respectively. Significant changes in contract liabilities during the year ended December 31, 2020 and 2019 included increases of $803 and $4,358, respectively, due to billings in excess of costs, excluding amounts recognized as revenue during the period. Contract liabilities were reduced due to revenue recognized during the year ended December 31, 2020, 2019, and 2018 of $3,784, $1,462, and $1,141, respectively, which were included in the contract liabilities at the beginning of each period.

Deferred revenue of $7,144 and $8,446 as of December 31, 2020 and 2019, respectively, consisted of customer billings or payments received for which the revenue recognition criteria had not yet been met as well as contract liabilities (billings in excess of costs) on over time revenue projects. As of December 31, 2020 and 2019, contract liabilities, recorded within “Deferred revenue,” was $1,324 and $4,472, respectively. Advanced payments from customers typically relate to contracts with respect to which the Company has significantly fulfilled its obligations, but due to the Company’s continuing involvement with the project, revenue is not recognized until title, ownership, and risk of loss have passed to the customer.

As of December 31, 2020, the Company had approximately $248,232 of remaining performance obligations, which is also referred to as backlog. Approximately 13.4% of the backlog as of December 31, 2020 was related to projects that are anticipated to extend beyond December 31, 2021.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

As of December 31, 2020 and 2019, the following table represents the goodwill balance by reportable segment:


	Rail Technologies and Services		Infrastructure Solutions		Total
Balance as of December 31, 2018:	$	14,111	$	5,147	$	19,258

Foreign currency translation impact	307		—		307


Balance as of December 31, 2019:	14,418		5,147		19,565
Acquisitions	—		450		450
Foreign currency translation impact	325		—		325


Balance as of December 31, 2020:	$	14,743	$	5,597	$	20,340

As of December 31, 2020 and 2019, the components of the Company’s intangible assets were as follows:


	December 31, 2020
	Weighted Average Amortization Period In Years	Gross Carrying Value		Accumulated Amortization		Net Carrying Amount

Patents	10	$	383	$	(206)	$	177
Customer relationships	18	36,269		(15,914)		20,355
Trademarks and trade names	16	7,809		(4,135)		3,674
Technology	13	35,815		(23,124)		12,691
		$	80,276	$	(43,379)	$	36,897

	December 31, 2019
	Weighted Average Amortization Period In Years	Gross Carrying Value		Accumulated Amortization		Net Carrying Amount
Non-compete agreements	4	$	1,272	$	(1,259)	$	13
Patents	10	377		(188)		189
Customer relationships	18	35,605		(13,453)		22,152
Trademarks and trade names	16	7,787		(3,551)		4,236
Technology	13	35,728		(20,205)		15,523
		$	80,769	$	(38,656)	$	42,113

Intangible assets are amortized over their useful lives ranging from 5 to 25 years, with a total weighted average amortization period of approximately 16 years. Amortization expense for the years ended December 31, 2020, 2019, and 2018 were $5,729, $6,445, and $6,966, respectively. During the years ended December 31, 2020 and 2019, certain fully amortized intangible assets of $1,232 and $2,830, respectively, related to non-compete agreements and for the year ended December 31, 2019 fully amortized intangible assets of $723 related to trademarks and trade names were eliminated from gross intangible assets and accumulated amortization. As a result of the sale of Test and Inspection Services during the year ended December 31, 2020, intangible assets related to customer relationships with gross carrying values of $1,893 and accumulated amortization of $587 were eliminated.

Estimated annual amortization expense for the years ending December 31, 2021 and thereafter is as follows:


Year Ending December 31,
2021	$	5,856
2022	5,767
2023	5,296
2024	4,293
2025	2,458
2026 and thereafter	13,227
	$	36,897

Accounts Receivable

12 Months Ended

Dec. 31, 2020

Receivables [Abstract]

Accounts Receivable

Accounts receivable as of December 31, 2020 and 2019 are summarized as follows:


	December 31,
	2020		2019
Accounts receivable	$	59,242	$	74,689
Allowance for doubtful accounts	(944)		(1,073)
Accounts receivable - net	$	58,298	$	73,616

On January 1, 2020, the Company adopted ASU 2016-13 and all the related amendments using the modified retrospective approach, which did not result in any changes to the previously reported financial information. The updates related to ASU 2016-13 were applied to assets held as of January 1, 2020.

In accordance with adoption of the new standard, the Company evaluated and revised its policies surrounding the allowance for credit losses for trade receivables. The Company established the allowance for credit losses by calculating the amount to reserve based on the age of a given trade receivable and considering historical collection patterns and bad debt expense experience, in addition to any other relevant subjective adjustments to individual receivables made by management. The Company also considered current and expected future market and other conditions. Trade receivables are pooled within the calculation based on a range of ages, which appropriately groups receivables of similar credit risk together.

The established reserve thresholds to calculate the allowance for credit loss are based on and supported by historic collection patterns and bad debt expense incurred by the Company, as well as the expectation that collection patterns and bad debt expense will continue to adhere to patterns observed in recent years, which was formed based on trends observed as well as current and expected future conditions. Management maintains high-quality credit review practices as well as positive customer relationships that further mitigate credit risk. Management monitors and reviews the contributing factors to the Company’s reserve, and makes any appropriate revisions as they become necessary.

The Company’s adoption of ASU 2016-13 did not require material changes to the allowance for credit losses and no adjustment was recorded to opening retained earnings as of January 1, 2020.

Changes in reserves for uncollectible accounts are recorded as part of “Selling and administrative expenses” in the Consolidated Statements of Operations, and were expense of $365, and income of $75 and $1,274 for the years ended December 31, 2020, 2019, and 2018, respectively.

The following table sets forth the Company’s allowance for doubtful accounts:


	Allowance for Doubtful Accounts
December 31, 2019	$	1,073
Current period provision	286
Write-off against allowance	(415)

December 31, 2020	$	944

The Company’s customers are principally in the rail, transportation, heavy civil, agricultural, energy, commercial and residential infrastructure sectors. As of December 31, 2020 and 2019, trade receivables, net of allowance for doubtful accounts, from customers were as follows:


	December 31,
	2020		2019
Rail Technologies and Services	$	33,960	$	44,941
Infrastructure Solutions	24,252		28,557
Trade accounts receivable - net	$	58,212	$	73,498

Credit is extended based upon an evaluation of the customer’s financial condition and, while collateral is not required, the Company periodically receives surety bonds that guarantee payment. Credit terms are consistent with industry standards and practices.

Inventory

12 Months Ended

Dec. 31, 2020

Inventory Disclosure [Abstract]

Inventory

Inventory is valued at average cost or net realizable value, whichever is lower. The Company’s components of inventory as of December 31, 2020 and 2019 are summarized in the following table:


	December 31,
	2020		2019
Finished goods	$	60,766	$	59,024
Contract assets	37,843		37,032
Work-in-process	5,143		3,728
Raw materials	12,708		18,677
Inventories - net	$	116,460	$	118,461

In accordance with adoption of ASU 2016-13, the Company evaluated and revised its policies relating to the allowance for credit losses as they pertain to contract assets, as these assets held in inventory will convert to trade receivables upon recognition of revenue for the contract to which they pertain.

In addition to contract-specific provisions for which reserves were historically established as a result of the Company’s contract review process, management also elected to implement a standard credit loss provision over any remaining contract assets considered to have a similar low risk of credit loss.

The development of these estimates is based on historic collection trends, accuracy of estimates within contract margin reporting, as well as the expectation that collection patterns, margin reporting, and bad debt expense will continue to adhere to patterns observed in recent years. These expectations were formed based on trends observed as well as current and expected future conditions. Management monitors and reviews the contributing factors to the Company’s reserve, and makes any appropriate revisions as they become necessary.

Property, Plant and Equipment

12 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property, Plant, and Equipment

Property, plant, and equipment as of December 31, 2020 and 2019 consisted of the following:


	December 31,
	2020		2019
Land	$	6,627	$	6,612
Improvements to land and leaseholds	17,573		17,172
Buildings	27,348		25,370
Machinery and equipment, including equipment under finance leases	116,175		106,372
Construction in progress	915		3,778
Gross property, plant, and equipment	168,638		159,304
Less: accumulated depreciation and amortization, including accumulated amortization of finance leases	(106,553)		(98,869)
Property, plant, and equipment - net	$	62,085	$	60,435

Depreciation expense, including amortization of assets under capital leases, for the years ended December 31, 2020, 2019, and 2018 amounted to $7,850, $7,944, and $8,066, respectively.

There were no material asset impairments recorded for the year ended December 31, 2020. During the year ended December 31, 2019, the Company sold land and a building for cash proceeds of $900, resulting in a gain of $198. During the year ended December 31, 2018, the Company sold 54.5 acres of land and improvements in exchange for cash proceeds of $2,047, resulting in a loss of $269.

Leases

12 Months Ended

Dec. 31, 2020

Leases [Abstract]

Leases

On January 1, 2019, the Company adopted ASU 2016-02 and all related amendments using the modified retrospective approach, which resulted in an increase in assets of $13,585 and an increase in current and long-term liabilities of $3,322 and $10,263, respectively. This adoption did not affect the Company’s results of operations or cash flows.

The Company determines if an arrangement is a lease at its inception. Operating leases are included in “Operating lease right-of-use assets,” “Other current liabilities,” and “Long-term operating lease liabilities” within the Consolidated Balance Sheets. Finance leases are included in “Property, plant, and equipment - net,” “Current maturities of long-term debt,” and “Long-term debt” in the Consolidated Balance Sheets.

Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of the lease payments. The Company uses the implicit rate when readily determinable. The operating lease right-of-use asset also includes indirect costs incurred and lease payments made prior to the commencement date, less any lease incentives received. The Company’s lease terms may include options to extend or terminate the lease and will be recognized when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term.

The Company has lease agreements with lease and non-lease components that it accounts for as a single lease component. Also, for certain equipment leases, the Company applies a portfolio approach to effectively account for the operating lease right-of-use assets and liabilities.

Finance lease and lessor accounting recognition has remained substantially unchanged under ASU 2016-02. The adoption of ASU 2016-02 had no impact on the Company’s balance sheets, results of operations, or cash flows for finance leases.

The Company has operating and finance leases for manufacturing facilities, corporate offices, sales offices, vehicles, and certain equipment. As of December 31, 2020, its leases had remaining lease terms of 2 to 12 years, some of which include options to extend the leases for up to 12 years, and some of which include options to terminate the leases within 1 year.

The balance sheet components of the leases were as follows as of December 31, 2020 and 2019:


	December 31, 2020		December 31, 2019
Operating leases
Operating lease right-of-use assets	$	16,069	$	11,280
Other current liabilities	$	2,553	$	2,268
Long-term operating lease liabilities	13,516		9,012
Total operating lease liabilities	$	16,069	$	11,280
Finance leases
Property, plant, and equipment	$	1,116	$	3,426
Accumulated amortization	(869)		(2,892)
Property, plant, and equipment - net	$	247	$	534
Current maturities of long-term debt	$	119	$	377
Long-term debt	128		157
Total finance lease liabilities	$	247	$	534

The components of lease expense within the Consolidated Statements of Operations were as follows for the years ended December 31, 2020 and 2019:


	Year Ended December 31,
	2020		2019
Finance lease cost:
Amortization of finance leases	$	429	$	692
Interest on lease liabilities	72		54
Operating lease cost	2,964		3,176
Sublease income	(167)		(18)
Total lease cost	$	3,298	$	3,904

The cash flow components of the leases were as follows for the year ended December 31, 2020 and 2019:


	Year Ended December 31,
	2020		2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(3,636)	$	(3,829)

Financing cash flows from finance leases	(461)		(692)
Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	$	7,753	$	2,495

The weighted-average remaining lease term (in years) and discount rate related to the operating leases were as follows for the periods presented:


	December 31,
	2020		2019
Operating lease weighted-average remaining lease term	7		7
Operating lease weighted-average discount rate	5.1	%	5.2	%
Finance lease weighted-average remaining lease term	1		1
Finance lease weighted-average discount rate	4.2	%	4.3	%

As of December 31, 2020, estimated annual maturities of lease liabilities for the year ending December 31, 2021 and thereafter were as follows:


Year Ending December 31,	Operating Leases		Finance Leases
2021	$	3,305	$	174
2022	2,856		97
2023	2,632		29
2024	2,587		11
2025	2,385		—
2026 and thereafter	5,378		—
	19,143		311
Interest	(3,074)		(64)
Total	$	16,069	$	247

Leases

The balance sheet components of the leases were as follows as of December 31, 2020 and 2019:


	December 31, 2020		December 31, 2019
Operating leases
Operating lease right-of-use assets	$	16,069	$	11,280
Other current liabilities	$	2,553	$	2,268
Long-term operating lease liabilities	13,516		9,012
Total operating lease liabilities	$	16,069	$	11,280
Finance leases
Property, plant, and equipment	$	1,116	$	3,426
Accumulated amortization	(869)		(2,892)
Property, plant, and equipment - net	$	247	$	534
Current maturities of long-term debt	$	119	$	377
Long-term debt	128		157
Total finance lease liabilities	$	247	$	534

The components of lease expense within the Consolidated Statements of Operations were as follows for the years ended December 31, 2020 and 2019:


	Year Ended December 31,
	2020		2019
Finance lease cost:
Amortization of finance leases	$	429	$	692
Interest on lease liabilities	72		54
Operating lease cost	2,964		3,176
Sublease income	(167)		(18)
Total lease cost	$	3,298	$	3,904

The cash flow components of the leases were as follows for the year ended December 31, 2020 and 2019:


	Year Ended December 31,
	2020		2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(3,636)	$	(3,829)

Financing cash flows from finance leases	(461)		(692)
Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	$	7,753	$	2,495

The weighted-average remaining lease term (in years) and discount rate related to the operating leases were as follows for the periods presented:


	December 31,
	2020		2019
Operating lease weighted-average remaining lease term	7		7
Operating lease weighted-average discount rate	5.1	%	5.2	%
Finance lease weighted-average remaining lease term	1		1
Finance lease weighted-average discount rate	4.2	%	4.3	%

As of December 31, 2020, estimated annual maturities of lease liabilities for the year ending December 31, 2021 and thereafter were as follows:


Year Ending December 31,	Operating Leases		Finance Leases
2021	$	3,305	$	174
2022	2,856		97
2023	2,632		29
2024	2,587		11
2025	2,385		—
2026 and thereafter	5,378		—
	19,143		311
Interest	(3,074)		(64)
Total	$	16,069	$	247

Long-Term Debt and Related Matters

12 Months Ended

Dec. 31, 2020

Debt Disclosure [Abstract]

Long-Term Debt and Related Matters

Long-term debt as of December 31, 2020 and 2019 consisted of the following:


	December 31,
	2020		2019
Revolving credit facility with an interest rate of 3.50% as of December 31, 2020 and 4.28% as of December 31, 2019	$	44,777	$	33,868
Term loan payable in quarterly installments through April 30, 2024 with an interest rate of 4.19% at December 31, 2019	—		23,750

Lease obligations payable in installments through 2024 with a weighted average interest rate of 4.16% as of December 31, 2020 and 3.59% as of December 31, 2019	247		534
Total debt	45,024		58,152
Less: current maturities	(119)		(2,877)
Long-term portion	$	44,905	$	55,275

The expected maturities of long-term debt for December 31, 2021 and thereafter are as follows:


Year Ending December 31,
2021	$	119
2022	95
2023	24
2024	44,786
2025	—
2026 and thereafter	—
Total	$	45,024

Borrowings

On June 26, 2020, the Company, its domestic subsidiaries, and certain of its Canadian and United Kingdom subsidiaries (collectively, the “Borrowers”), entered into the First Amendment (the “First Amendment”) to its Third Amended and Restated Credit Agreement (as amended, the “Credit Agreement”) with PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank, N.A., and BMO Harris Bank, N.A. The First Amendment modified the Credit Agreement, which had a maximum revolving credit line of $140,000 and provided for a $25,000 term loan of which $22,500 remained outstanding as of June 26, 2020. The First Amendment provides for a reduction in the revolving credit facility to permit aggregate borrowings of the Borrowers up to $120,000 with a sublimit of the equivalent of $25,000 U.S. dollars that is available to the Canadian and United Kingdom borrowers in the aggregate, and repaid and terminated the outstanding term loan by drawing funds on the revolving credit facility. The First Amendment provides additional $5,000 annual reductions to the revolving credit facility beginning on December 31, 2020 through the maturity of the facility on April 30, 2024.

Borrowings under the First Amendment bear interest at rates based upon either the base rate or Euro-rate plus applicable margins. The applicable margins have been adjusted as part of the First Amendment and are dictated by the ratio of the Company’s total net indebtedness to the Company’s consolidated earnings before interest, taxes, depreciation, and amortization (“Consolidated EBITDA”) for four trailing quarters, as defined in the Credit Agreement. The base rate is the highest of (a) the Overnight Bank Funding Rate plus 50 basis points, (b) the Prime Rate, or (c) the Daily Euro-rate plus 100 basis points (each as defined in the Credit Agreement) and an increase to the interest rate floor to 100 basis points. The base rate and Euro-rate spreads range from 100 to 200 basis points and 200 to 300 basis points, respectively, with an interest rate floor to 100 basis points.

The First Amendment further provides for modifications to the financial covenants as defined in the Credit Agreement. The First Amendment modified three financial covenants in the Credit Agreement: (a) Maximum Gross Leverage Ratio, defined as the Company’s consolidated Indebtedness divided by the Company’s Consolidated EBITDA, which must not exceed, other than during a period of four consecutive fiscal quarters of the Company beginning with a fiscal quarter during which the Company consummates a permitted acquisition, and including such fiscal quarter and the immediately three succeeding fiscal quarters (the “Acquisition Period”), (i) 3.25 to 1.00 for the testing period ended June 30, 2020, 3.00 to 1.00 for the testing periods ending September 30, 2020 through March 31, 2022, and 2.75 to 1.00 for the testing periods June 30, 2022 and thereafter, and (ii) 3.50 to 1.00 for the testing period ended June 30, 2020, 3.25 to 1.00 for the testing periods ending September 30, 2020 through March 31, 2022, and 3.00 to 1.00 for the testing periods ending June 30, 2022 and thereafter occurring during an Acquisition Period; (b) Minimum Consolidated Fixed Charge Coverage Ratio, defined as the Company’s Consolidated EBITDA divided by the Company’s Fixed Charges, which must be a minimum of 1.00 to 1.00 for the testing period ended June 30, 2020, 1.05 to 1.00 for the testing periods ending September 30, 2020 through June 30, 2021, 1.15 to 1.00 for the testing periods ending September 30, 2021 through June 30, 2022, and 1.25 to 1.00 for the testing periods ending September 30, 2022 and thereafter; and (c) Minimum Working Capital to Revolving Facility Usage Ratio, defined as the sum of 50% of the inventory and 85% of the accounts receivable of the Borrowers and certain other Guarantors divided by the dollar equivalent sum of the outstanding revolving credit loans, the outstanding swing loans, and the letter of credit obligations (the “Revolving Facility Usage”), which must not be less than 1.50 to 1.00. In addition, the First Amendment modifies the definition of Consolidated EBITDA to allow for certain additional adjustments. The First Amendment also includes changes to the non-financial covenants as defined in the Credit Agreement by increasing the basket for dispositions from $25,000 to $40,000. The Credit Agreement’s incremental loan feature permits the Company to increase the available revolving borrowings under the facility by up to an additional $50,000 subject to the Company’s receipt of increased commitments from existing or new lenders and the satisfaction of certain conditions.

The Company’s and the domestic, Canadian, and United Kingdom guarantors’ (the “Guarantors”) obligations under the Credit Agreement are secured by the grant of a security interest by the Borrowers and Guarantors in substantially all of the personal property owned by such entities. Additionally, the equity interests in each of the loan parties, other than the Company, and the equity interests held by each loan party in its respective domestic subsidiaries, have been pledged to the lenders as collateral for the lending obligations.

The Credit Agreement permits the Company to pay dividends and make distributions and redemptions with respect to its stock provided no event of default or potential default (as defined in the Credit Agreement) has occurred prior to or after giving effect to the dividend, distribution, or redemption. Additionally, the Credit Agreement permits the Company to complete acquisitions so long as (a)

no event of default or potential default has occurred prior to or as a result of such acquisition; (b) the liquidity of the Borrowers is not less than $25,000 prior to and after giving effect to such acquisition; and (c) the aggregate consideration for the acquisition did not exceed: (i) $50,000 per acquisition; (ii) $50,000 in the aggregate for multiple acquisitions entered into during four consecutive quarters; and (iii) $100,000 in the aggregate over the term of the Credit Agreement.

Other restrictions exist at all times including, but not limited to, limitations on the Company’s sale of assets and the incurrence by either the Borrowers or the non-borrower subsidiaries of the Company of other indebtedness, guarantees, and liens.

As of December 31, 2020, the Company was in compliance with the covenants in the Amended Credit Agreement.

As of December 31, 2020 and 2019, the Company had outstanding letters of credit of approximately $949 and $492, respectively, and had net available borrowing capacity of $69,274 and $105,640, respectively.

Stockholders' Equity

12 Months Ended

Dec. 31, 2020

Equity [Abstract]

Stockholders' Equity

Stockholders’ Equity

The Company had authorized shares of 20,000,000 in common stock with 11,115,779 shares issued as of December 31, 2020 and 2019. The common stock has a par value of $0.01 per share and the Company did not make any dividend payments during the years ended December 31, 2020, 2019, and 2018.

As of December 31, 2020, 2019, and 2018, the Company withheld 95,285, 34,198, and 11,445 shares for approximately $1,665, $621, and $316, respectively, from employees to pay their withholding taxes in connection with the vesting of restricted stock awards. There were no shares repurchased or dividends declared during the years ended December 31, 2020, 2019, and 2018.


	Common Stock
	Treasury	Outstanding
	(Number of Shares)
Balance at end of 2017	775,203	10,340,576
Issued for stock-based compensation plans	(25,431)	25,431

Balance at end of 2018	749,772	10,366,007
Issued for stock-based compensation plans	(56,084)	56,084

Balance at end of 2019	693,688	10,422,091
Issued for stock-based compensation plans	(141,199)	141,199

Balance at end of 2020	552,489	10,563,290

Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss, net of tax, for the years ended December 31, 2020 and 2019, were as follows:


	December 31,
	2020		2019
Pension and post-retirement benefit plan adjustments	$	(4,008)	$	(2,959)
Unrealized loss on interest rate swap contracts	(766)		(230)
Foreign currency translation adjustments	(15,494)		(16,994)
Accumulated other comprehensive loss	$	(20,268)	$	(20,183)

Foreign currency translation adjustments are generally not adjusted for income taxes as they relate to indefinite investments in non-U.S. subsidiaries. See Note 14 for further information.

Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2020

Equity [Abstract]

Accumulated Other Comprehensive Loss

Stockholders’ Equity


	Common Stock
	Treasury	Outstanding
	(Number of Shares)
Balance at end of 2017	775,203	10,340,576
Issued for stock-based compensation plans	(25,431)	25,431

Balance at end of 2018	749,772	10,366,007
Issued for stock-based compensation plans	(56,084)	56,084

Balance at end of 2019	693,688	10,422,091
Issued for stock-based compensation plans	(141,199)	141,199

Balance at end of 2020	552,489	10,563,290

Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss, net of tax, for the years ended December 31, 2020 and 2019, were as follows:


	December 31,
	2020		2019
Pension and post-retirement benefit plan adjustments	$	(4,008)	$	(2,959)
Unrealized loss on interest rate swap contracts	(766)		(230)
Foreign currency translation adjustments	(15,494)		(16,994)
Accumulated other comprehensive loss	$	(20,268)	$	(20,183)

Foreign currency translation adjustments are generally not adjusted for income taxes as they relate to indefinite investments in non-U.S. subsidiaries. See Note 14 for further information.

Earnings Per Common Share

12 Months Ended

Dec. 31, 2020

Earnings Per Share [Abstract]

Earnings Per Common Share

(Share amounts in thousands)

The following table sets forth the computation of basic and diluted earnings (loss) per common share for the years ended December 31, 2020, 2019, and 2018:


	Year Ended December 31,
	2020		2019		2018
Numerator for basic and diluted earnings (loss) per common share:
Income (loss) from continuing operations	$	25,823	$	47,974	$	(30,586)
Loss from discontinued operations	(18,241)		(5,406)		(582)
Net income (loss)	$	7,582	$	42,568	$	(31,168)
Denominator:
Weighted average shares outstanding	10,540		10,410		10,362
Denominator for basic earnings per common share	10,540		10,410		10,362
Effect of dilutive securities:
Stock compensation plans	131		234		—
Dilutive potential common shares	131		234		—
Denominator for diluted earnings per common share - adjusted weighted average shares outstanding and assumed conversions	10,671		10,644		10,362
Basic earnings (loss) from continuing operations per common share	$	2.45	$	4.61	$	(2.95)
Basic loss from discontinued operations per common share	(1.73)		(0.52)		(0.06)
Basic earnings (loss) per common share	$	0.72	$	4.09	$	(3.01)
Diluted earnings (loss) from continuing operations per common share	$	2.42	$	4.51	$	(2.95)
Diluted loss from discontinued operations per common share	(1.71)		(0.51)		(0.06)
Diluted earnings (loss) per common share	$	0.71	$	4.00	$	(3.01)

For the year ended December 31, 2018, there were 117 anti-dilutive shares that were excluded from the above calculation.

Income Taxes

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Income Taxes

14. Income Taxes

Income (loss) before income taxes, as shown in the accompanying Consolidated Statements of Operations, includes the following components for the years ended December 31, 2020, 2019, and 2018:


	Year Ended December 31,
	2020		2019		2018
Domestic	$	9,618	$	18,972	$	(32,466)
Foreign	4,364		5,167		7,897
Income (loss) from operations, before income taxes	$	13,982	$	24,139	$	(24,569)

Significant components of the provision for income taxes for the years ended December 31, 2020, 2019, and 2018 were as follows:


	Year Ended December 31,
	2020		2019		2018
Current:
Federal	$	(9,506)	$	4,012	$	3,807
State	130		620		133
Foreign	1,852		1,925		3,675
Total current	(7,524)		6,557		7,615
Deferred:
Federal	(292)		(23,661)		(55)
State	(3,458)		(6,229)		(8)
Foreign	(567)		(502)		(1535)
Total deferred	(4,317)		(30,392)		(1,598)
Total income tax (benefit) expense	$	(11,841)	$	(23,835)	$	6,017

The reconciliation of income tax computed at statutory rates to income tax expense for the years ended December 31, 2020, 2019, and 2018 is as follows:


	Year Ended December 31,
	2020				2019				2018
	Amount		Percent		Amount		Percent		Amount		Percent
Statutory rate	$	2,936	21.0	%	$	5,069	21.0	%	$	(5,159)	21.0	%
Foreign tax rate differential	65		0.5		129		0.5		156		(0.6)
State income taxes, net of federal benefit	1,003		7.2		83		0.3		(700)		2.8

Non-deductible expenses	181		1.3		278		1.2		219		(0.9)
Tax benefits related to disposition of the Test and Inspection Services business	(16,282)		(116.4)		—		—		—		—


Global intangible low-taxed income, net of tax credits	621		4.4		145		0.6		171		(0.7)
Income tax credits	(1,357)		(9.7)		(126)		(0.5)		(633)		2.6
Nondeductible executive compensation	132		0.9		234		1.0		351		(1.4)
Tax on unremitted foreign earnings	174		1.2		216		0.9		149		(0.6)
Change in valuation allowance	731		5.2		(29,966)		(124.1)		11,400		(46.4)
Other	(45)		(0.3)		103		0.4		63		(0.3)
Total income tax (benefit) expense / Effective rate	$	(11,841)	(84.7)	%	$	(23,835)	(98.7)	%	$	6,017	(24.5)	%

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2020 and 2019 were as follows:


	December 31,
	2020		2019
Deferred tax assets:
Goodwill and other intangibles	$	7,857	$	8,782
Accrued settlement	8,112		10,196
Deferred compensation	2,351		3,620
Contingent liabilities	649		786
Net operating loss / tax credit carryforwards	25,123		1,118
Pension and post-retirement liability	1,696		1,414
Inventories	1,529		1,118
Warranty reserve	297		294
Accounts receivable	214		254
Other	709		585
Total deferred tax assets	48,537		28,167
Less: valuation allowance	(1,483)		(752)
Net deferred tax assets	47,054		27,415
Deferred tax liabilities:
Goodwill and other intangibles	(4,116)		(4,454)
Depreciation	(7,140)		(5,638)
Inventory § 481(a) adjustment	(1,027)		(2,065)
Unremitted earnings of foreign subsidiaries	(200)		(390)
Other	(175)		(97)
Total deferred tax liabilities	(12,658)		(12,644)
Net deferred tax assets	$	34,396	$	14,771

On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act of 2020 (“CARES Act”) was enacted in response to the COVID-19 pandemic. The CARES Act contains several corporate income tax provisions, including providing for a five-year carryback of net operating losses (“NOL”) generated in tax years 2018 through 2020, removing the 80% taxable income limitation on utilization of those NOLs if carried back to prior tax years or utilized in tax years beginning before 2021, making remaining alternative minimum tax (“AMT”) credits immediately refundable, and temporarily relaxing the interest deductibility rules by raising the adjusted taxable income limitation from 30% to 50% for tax years 2019 and 2020. As of December 31, 2020, the Company has recorded an income tax receivable of $9,008 to reflect expected tax refunds of federal taxes paid within the five year NOL carryback period.

A valuation allowance is required to be established or maintained when, based on currently available information and other factors, it is more likely than not that all or a portion of a deferred tax asset will not be realized. The Company has considered all available evidence, both positive and negative, in assessing the need for a valuation allowance in each jurisdiction.

During 2019, the Company reversed $29,648 of its valuation allowance previously recorded against U.S. deferred tax assets based on the positive and negative evidence available at that time. As of December 31, 2020, the positive evidence considered in evaluating U.S. deferred tax assets included cumulative domestic financial income over the three-year period ended December 31, 2020, as well as the composition and reversal patterns of existing taxable and deductible temporary differences between financial reporting and tax. Based on its evaluation, the Company believed it was appropriate to rely on forecasted future taxable income to support its U.S. deferred tax assets. The amount of deferred tax assets considered realizable, however, could be adjusted if negative evidence outweighs additional subjective evidence such as the Company’s projections for growth.

As of December 31, 2020, the Company has a federal NOL carryforward of $78,300, which may be carried forward indefinitely. The Company also has federal research tax credit carryforwards in the amount of $1,244 that will expire at various times from 2036 through 2040. The Company believes that it is more likely than not that the tax benefits from the federal loss carryforwards and research tax credit carryforwards will be realized.

As of December 31, 2020, the Company has foreign tax credit carryforwards in the amount of $34 that will expire at various times from 2028 through 2029. The Company believes that it is more likely than not that the tax benefit from foreign tax credit carryforwards will not be realized. In recognition of this risk, the Company has provided a valuation allowance of $34 against deferred tax assets related to foreign tax credit carryforwards at December 31, 2020.

As of December 31, 2020 and 2019, the tax benefit of NOL carryforwards available for state income tax purposes was $8,320 and $901, respectively. Many state NOL carryforwards will expire in various years through 2040, while some may be carried forward indefinitely. The Company believes it is more likely than not that a portion of the tax benefit from state operating loss carryforwards will not be realized. In recognition of this risk, the Company has provided a valuation allowance of $657, net of federal benefit, against deferred tax assets related to state operating loss carryforwards as of December 31, 2020.

As of December 31, 2020, the Company has NOL carryforwards in certain foreign jurisdictions of $2,609, which may be carried forward indefinitely. The foreign jurisdictions have incurred cumulative financial losses over the three-year period ended December 31, 2020 and have projected future taxable losses. The Company believes it is more likely than not that the tax benefit from these loss carryforwards will not be realized. In recognition of this risk, it has provided a valuation allowance of $792, collectively, against deferred tax assets in foreign jurisdictions as of December 31, 2020.

The determination to record or not record a valuation allowance involves management judgment, based on the consideration of positive and negative evidence available at the time of the assessment. Management will continue to assess the realization of its deferred tax assets based upon future evidence, and may record adjustments to valuation allowances against deferred tax assets in future periods, as appropriate, that could materially impact net income.

Each quarter, management reviews operations and liquidity needs in each jurisdiction to assess the Company’s intent to reinvest foreign earnings outside of the United States. As of December 31, 2020, management determined that cash balances of its Canadian and United Kingdom subsidiaries exceeded projected capital needs by $4,000. Management does not intend for such amounts to be permanently reinvested outside of the United States and has therefore accrued foreign withholding taxes of $200 as of December 31, 2020. It is management’s intent and practice to indefinitely reinvest other undistributed earnings outside of the United States. Determination of the amount of any unrecognized deferred income tax liability associated with these undistributed earnings is not practicable because of the complexities of the hypothetical calculation.

The following table provides a reconciliation of unrecognized tax benefits as of December 31, 2020 and 2019:


	December 31,
	2020		2019
Unrecognized tax benefits at beginning of period:	$	414	$	481

Decreases based on tax positions for prior periods	(5)		(67)

Balance at end of period	$	409	$	414

The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate was $409 as of December 31, 2020. The Company accrues interest and penalties related to unrecognized tax benefits in its provision for income taxes. As of December 31, 2020 and 2019, the Company had accrued interest and penalties related to unrecognized tax benefits of $333 and $327, respectively. As of December 31, 2020, the Company did not expect any material increases or decreases to its unrecognized tax

benefits within the next 12 months. Ultimate realization of these tax benefits is dependent upon the occurrence of certain events, including the completion of audits by tax authorities and expiration of statutes of limitations.

The Company files income tax returns in the United States and in various state, local, and foreign jurisdictions. The Company is subject to federal income tax examinations for the 2017 period and thereafter. With respect to the state, local, and foreign filings, certain entities of the Company are subject to income tax examinations for the 2016 period and thereafter.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Stock-based Compensation

12 Months Ended

Dec. 31, 2020

Share-based Payment Arrangement, Noncash Expense [Abstract]

Stock-based Compensation

The Company applies the provisions of ASC 718, “Compensation - Stock-based Compensation,” to account for the Company’s stock-based compensation. Stock-based compensation cost is measured at the grant date based on the calculated fair value of the award and is recognized over the employees’ requisite service period. Stock forfeitures and cancellations are recognized as they occur. The Company recorded stock-based compensation expense of $1,136, $3,155, and $3,836 for the years ended December 31, 2020, 2019, and 2018, respectively, related to fully-vested stock awards, restricted stock awards, and performance unit awards. As of December 31, 2020, unrecognized compensation expense for awards that the Company expects to vest approximated $2,995. The Company will recognize this unrecognized compensation expense over approximately 3.2 years.

Shares issued as a result of vested stock-based compensation generally will be from previously issued shares that have been reacquired by the Company and held as treasury stock or authorized but previously unissued common stock.

As of December 31, 2020, the Company had stock awards issued pursuant to the 2006 Omnibus Incentive Plan, as amended and restated in May 2018 (“Omnibus Plan”). The Omnibus Plan allows for the issuance of 2,058,000 shares of common stock through the granting of stock options or stock awards (including performance units convertible into stock) to key employees and directors at no less than 100% of fair market value on the date of the grant. The Omnibus Plan provides for the granting of “nonqualified options” with a duration of not more than ten years from the date of grant. The Omnibus Plan also provides that, unless otherwise set forth in the option agreement, stock options are exercisable in installments of up to 25% annually beginning one year from the date of grant. No stock options have been granted under the Omnibus Plan and, as such, there was no stock-based compensation expense related to stock options recorded in 2020, 2019, or 2018.

Non-Employee Director Fully-Vested and Restricted Stock Awards

Prior to May 2018, non-employee directors were awarded fully-vested shares of the Company’s common stock on each date the non-employee directors were elected at the annual shareholders’ meeting to serve as directors. Since May 2018, such annual equity awards have been subject to a one-year vesting requirement. During the quarter ended June 30, 2017, the Nomination and Governance Committee and Board of Directors jointly approved the Deferred Compensation Plan for Non-Employee Directors under the Omnibus Plan, which permits non-employee directors of the Company to defer receipt of earned cash and/or stock compensation for service on the Board.

The non-employee directors were granted a total of 50,316, 21,532, and 24,427 restricted shares and fully-vested for the years ended December 31, 2020, 2019, and 2018, respectively. Compensation expense recorded by the Company related to such awards to non-employee directors was approximately $576, $526, and $880 for the years ended December 31, 2020, 2019, and 2018, respectively. During 2020, 12,058 deferred share units were allotted to the accounts of the non-employee directors pursuant to the Deferred Compensation Plan for Non-Employee Directors.

The weighted average fair value of all the fully-vested and restricted stock grants awarded was $12.79, $24.38, and $23.64 per share for the years ended December 31, 2020, 2019, and 2018, respectively.

Restricted Stock Awards and Performance Unit Awards

Under the Omnibus Plan, the Company grants certain employees restricted stock and performance unit awards. The forfeitable restricted stock awards granted prior to March 2015 generally time-vest after a four-year period, and those granted subsequent to March 2015 generally time-vest ratably over a three-year period, unless indicated otherwise by the underlying restricted stock award agreement. Performance unit awards are offered annually under separate three-year long-term incentive programs. Performance units are subject to forfeiture and will be converted into common stock based upon the Company’s performance relative to performance measures and conversion multiples as defined in the underlying program. If the Company’s estimate of the number of performance stock awards expected to vest changes in a subsequent accounting period, cumulative compensation expense could increase or decrease. The change is recognized in the current period for the performance unit awards and would change future expense over the remaining service period.

The following table summarizes the restricted stock award, deferred stock units, and performance unit award activity for the years ended December 31, 2020, 2019, and 2018:


	Restricted Stock	Deferred Stock Units	Performance Stock Units	Weighted Average Aggregate Grant Date Fair Value
Outstanding as of January 1, 2018	186,806	26,860	181,341	$	16.53
Granted	62,320	14,914	65,421	27.05
Vested	(36,876)	—	—	28.07
Adjustment for incentive awards	—	—	65,491	26.93
Canceled and forfeited	(20,425)	—	(11,880)	16.38
Outstanding as of January 1, 2019	191,825	41,774	300,373	$	18.61
Granted	62,125	12,304	89,092	18.63
Vested	(90,282)	—	—	19.61
Adjustment for incentive awards	—	—	(52,180)	24.30
Canceled and forfeited	(12,869)	—	(6,137)	20.79
Outstanding as of December 31, 2019	150,799	54,078	331,148	$	18.50
Granted	104,789	12,058	105,857	16.72
Vested	(73,260)	—	(163,224)	15.59
Adjustment for incentive awards	—	—	(96,364)	25.04
Canceled and forfeited	(10,394)	—	(27,395)	20.07
Outstanding as of December 31, 2020	171,934	66,136	150,022	$	18.05

Performance units are subject to forfeiture and are converted into common stock of the Company based upon the Company’s performance relative to performance measures and conversion multiples as defined in the underlying plan. Performance Stock Units are adjusted to the Company’s expected performance target attainment, while the weighted average aggregate grant date fair value in the above table is based upon achieving 100% of the performance targets as defined in the underlying plan.

Excluding the fully-vested and restricted stock awards granted to non-employee directors, the Company recorded stock-based compensation expense of $557, $2,630, and $2,956, respectively, for the periods ended December 31, 2020, 2019, and 2018 related to restricted stock and performance unit awards.

Retirement Plans

12 Months Ended

Dec. 31, 2020

Retirement Benefits [Abstract]

Retirement Plans

The Company has three retirement plans that cover its hourly and salaried employees in the United States: one defined benefit plan, which is frozen, and two defined contribution plans. Employees are eligible to participate in the appropriate plan based on employment classification. The Company’s contributions to the defined benefit and defined contribution plans are governed by the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) and the Company’s policy and investment guidelines of the applicable plan. The Company’s policy is to contribute at least the required minimum in accordance with the funding standards of ERISA.

The Company maintains two defined contribution plans for its employees in Canada, as well as a post-retirement benefit plan. In the United Kingdom, the Company maintains two defined contribution plans and a defined benefit plan, which is frozen. These plans are discussed in further detail below.

United States Defined Benefit Plan

The following tables present a reconciliation of the changes in the benefit obligation, the fair market value of the assets, and the funded status of the plan, as of December 31, 2020 and 2019:


	December 31,
	2020		2019
Changes in benefit obligation:
Benefit obligation at beginning of year	$	7,809	$	16,717

Interest cost	224		648
Actuarial loss	813		400
Benefits paid	(398)		(840)
Settlements	—		(9,116)
Benefit obligation at end of year	$	8,448	$	7,809
Change to plan assets:
Fair value of assets at beginning of year	$	4,360	$	12,468
Actual gain on plan assets	197		1,298
Employer contribution	300		550
Benefits paid	(398)		(840)
Settlements	—		(9,116)
Fair value of assets at end of year	4,459		4,360
Funded status at end of year	$	(3,989)	$	(3,449)
Amounts recognized in the consolidated balance sheets consist of:
Other long-term liabilities	$	(3,989)	$	(3,449)
Amounts recognized in accumulated other comprehensive loss consist of:
Net loss	$	2,686	$	1,893

The actuarial loss included in accumulated other comprehensive loss that will be recognized in net periodic pension cost during 2021 is $24, before taxes.

Net periodic pension costs for the years ended December 31, 2020, 2019, and 2018 were as follows:


	Year Ended December 31,
	2020		2019		2018
Components of net periodic benefit cost:

Interest cost	224		648		622
Expected return on plan assets	(230)		(719)		(853)

Recognized net actuarial loss	53		125		96
Net periodic pension cost (income)	$	47	$	54	$	(135)
Settlement charge	—		2,210		—
Total pension expense (income)	$	47	$	2,264	$	(135)

The weighted average assumptions in the following table represent the rates used to develop the actuarial present value of the projected benefit obligation for the year listed and also the net periodic benefit cost for the following year.


	Year Ended December 31,
	2020		2019		2018
Discount rate	3.0	%	4.0	%	3.4	%
Expected rate of return on plan assets	5.3	%	5.9	%	5.9	%

The expected long-term rate of return is based on numerous factors, including the target asset allocation for plan assets, historical rate of return, long-term inflation assumptions, and current and projected market conditions.

Amounts applicable to the Company’s pension plan with accumulated benefit obligations in excess of plan assets were as follows as of December 31, 2020 and 2019:


	December 31,
	2020		2019
Projected benefit obligation	$	8,448	$	7,809
Accumulated benefit obligation	8,448		7,809
Fair value of plan assets	4,459		4,360

Plan assets consist primarily of various fixed income and equity investments. The Company’s primary investment objective is to provide long-term growth of capital while accepting a moderate level of risk. The investments are limited to cash and cash equivalents, bonds, preferred stocks, and common stocks. The investment target ranges and actual allocation of pension plan assets by major category as of December 31, 2020 and 2019 were as follows:


		December 31,
	Target	2020		2019
Asset Category
Cash and cash equivalents	0 - 20%	9	%	19	%
Total fixed income funds	25 - 50%	32		30
Total mutual funds and equities	35 - 70%	59		51
Total		100	%	100	%

In accordance with the fair value disclosure requirements of ASC 820, “Fair Value Measurements and Disclosures,” the following assets were measured at fair value on a recurring basis as of December 31, 2020 and 2019. Additional information regarding ASC 820 and the fair value hierarchy can be found in Note 16.


	December 31,
	2020		2019
Asset Category
Cash and cash equivalents	$	399	$	817
Fixed income funds
Corporate bonds	1,440		1,336
Total fixed income funds	1,440		1,336
Equity funds and equities
Mutual funds	713		694
Exchange-traded funds	1,907		1,513
Total mutual funds and equities	2,620		2,207
Total	$	4,459	$	4,360

Cash equivalents: The Company uses quoted market prices to determine the fair value of these investments in interest-bearing cash accounts and they are classified as Level 1 of the fair value hierarchy. The carrying amounts approximate fair value because of the short maturity of the instruments.

Fixed income funds: Investments within the fixed income funds category consist of fixed income corporate debt. The Company uses quoted market prices to determine the fair values of these fixed income funds. These instruments consist of exchange-traded government and corporate bonds and are classified as Level 1 of the fair value hierarchy.

Equity funds and equities: The valuation of investments in registered investment companies is based on the underlying investments in securities. Securities traded on security exchanges are valued at the latest quoted sales price. Securities traded in the over-the-counter market and listed securities for which no sale was reported on that date are valued at the average of the last reported bid and ask quotations. These investments are classified as Level 1 of the fair value hierarchy.

The Company currently anticipates contributions of $1,000 to its United States defined benefit plan in 2021.

The following benefit payments are expected to be paid during the years indicated:



Year Ending December 31,
2021	$	468
2022	467
2023	491
2024	487
2025	478
Years 2026-2030	2,255

United Kingdom Defined Benefit Plan

The Company’s U.K. defined benefit plan covers certain current employees, former employees, and retirees. The plan has been frozen to new entrants since April 1, 1997 and also covers the former employees of a merged plan after January 2002. Benefits under the plan were based on years of service and eligible compensation during defined periods of service. The Company’s funding policy for the plan is to make minimum annual contributions required by applicable regulations.

The funded status of the United Kingdom defined benefit plan as of December 31, 2020 and 2019 was as follows:


	December 31,
	2020		2019
Changes in benefit obligation:
Benefit obligation at beginning of year	$	9,101	$	7,750
Interest cost	184		221
Actuarial loss (gain)	996		1,142
Benefits paid	(283)		(326)
Foreign currency exchange rate changes	267		314
Benefit obligation at end of year	$	10,265	$	9,101
Change to plan assets:
Fair value of assets at beginning of year	$	7,290	$	6,347
Actual gain (loss) on plan assets	453		697
Employer contribution	337		314
Benefits paid	(319)		(326)
Foreign currency exchange rate changes	214		258
Fair value of assets at end of year	7,975		7,290
Funded status at end of year	$	(2,290)	$	(1,811)
Amounts recognized in the consolidated balance sheets consist of:
Other long-term liabilities	$	(2,290)	$	(1,811)
Amounts recognized in accumulated other comprehensive loss consist of:
Net loss	$	2,247	$	1,641
Prior service cost	152		172
	$	2,399	$	1,813

Net periodic pension costs for the years ended December 31, 2020, 2019, and 2018 were as follows:


	Year Ended December 31,
	2020		2019		2018
Components of net periodic benefit cost:
Interest cost	$	184	$	221	$	194
Expected return on plan assets	(250)		(252)		(260)

Amortization of prior service cost	26		25		42
Recognized net actuarial loss	329		263		208
Net periodic pension cost	$	289	$	257	$	184


	Year Ended December 31,
	2020		2019		2018
Discount rate	1.1	%	2.0	%	2.8	%
Expected rate of return on plan assets	3.2	%	3.3	%	3.8	%

Amounts applicable to the Company’s pension plans with accumulated benefit obligations in excess of plan assets were as follows as of December 31, 2020 and 2019:


	December 31,
	2020		2019
Projected benefit obligation	$	10,265	$	9,101
Accumulated benefit obligation	10,265		9,101
Fair value of plan assets	7,975		7,290

The Company has estimated the long-term rate of return on plan assets based primarily on historical returns on plan assets, adjusted for changes in target portfolio allocations, and recent changes in long-term interest rates based on publicly available information.

Plan assets are invested by the trustees in accordance with a written statement of investment principles. This statement permits investment in equities, corporate bonds, United Kingdom government securities, commercial property, and cash, based on certain target allocation percentages. Asset allocation is primarily based on a strategy to provide steady growth without undue fluctuations. The target asset allocation percentages for 2020 were as follows:




Equity securities						Up to 100%
Commercial property						Not to exceed 50%
U.K. Government securities						Not to exceed 50%
Cash						Up to 100%

Plan assets held within the United Kingdom defined benefit plan consist of cash and equity securities that have been classified as Level 1 of the fair value hierarchy. All other plan assets have been classified as Level 2 of the fair value hierarchy.

The plan assets by category for the years ended December 31, 2020 and 2019 were as follows:


	December 31,
	2020		2019
Asset Category
Cash and cash equivalents	$	348	$	516
Equity securities	3,101		2,090
Bonds	3,410		3,735
Other	1,116		949
Total	$	7,975	$	7,290

United Kingdom regulations require trustees to adopt a prudent approach to funding required contributions to defined benefit pension plans. The Company anticipates making contributions of $337 to the United Kingdom defined benefit plan during 2021.

The following estimated future benefits payments are expected to be paid under the United Kingdom defined benefit plan:


Year Ending December 31,
2021	$	306
2022	318
2023	377
2024	404
2025	429
Years 2026-2030	1,844

Other Post-Retirement Benefit Plan

The Company’s operation near Montreal, Quebec, Canada, maintains a post-retirement benefit plan, which provides retiree life insurance, health care benefits, and, for a closed group of employees, dental care. Retiring employees with a minimum of 10 years of

service are eligible for the plan benefits. The plan is not funded. Cost of benefits earned by employees is charged to expense as services are rendered. The expense related to this plan was not material for 2020 or 2019. The accrued benefit obligation was $932 and $840 as of December 31, 2020 and 2019, respectively. This obligation is recognized within “Other long-term liabilities” on the Consolidated Balance Sheets. Benefit payments anticipated for 2021 are not material.


	Year Ended December 31,
	2020		2019
Discount rate	2.5	%	3.1	%
Weighted average health care trend rate	4.8	%	4.9	%

The weighted average health care rate is assumed to trend downward to an ultimate rate of 4.0% in 2040.

Defined Contribution Plans

The Company sponsors six defined contribution plans for hourly and salaried employees across its domestic and international facilities. The following table summarizes the expense associated with the contributions made to these plans.


	Year Ended December 31,
	2020		2019		2018
United States	$	866	$	2,323	$	2,762
Canada	137		144		193
United Kingdom	437		442		451
	$	1,440	$	2,909	$	3,406

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

Fair Value Measurements

12 Months Ended

Dec. 31, 2020

Fair Value Disclosures [Abstract]

Fair Value Measurements

The Company determines the fair value of assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The fair values are based on assumptions that market participants would use when pricing an asset or liability, including assumptions about risk and the risks inherent in valuation techniques and the inputs to valuations. The fair value hierarchy is based on whether the inputs to valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s own assumptions of what market participants would use. The fair value hierarchy includes three levels of inputs that may be used to measure fair value as described below.

Level 1: Quoted market prices in active markets for identical assets or liabilities.

Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.

Level 3: Unobservable inputs that are not corroborated by market data.

The classification of a financial asset or liability within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

The Company has an established process for determining fair value for its financial assets and liabilities, principally cash and cash equivalents and interest rate swaps. Fair value is based on quoted market prices, where available. If quoted market prices are not available, fair value is based on assumptions that use as inputs market-based parameters. The following section describes the valuation methodologies used by the Company to measure different financial instruments at fair value, including an indication of the level in the fair value hierarchy in which each instrument is generally classified. Where appropriate, the description includes details of the key inputs to the valuations and any significant assumptions.

Cash equivalents. Included within “Cash and cash equivalents” are investments in non-domestic term deposits. The carrying amounts approximate fair value because of the short maturity of the instruments.

LIBOR-Based interest rate swaps. To reduce the impact of interest rate changes on outstanding variable-rate debt, the Company entered into forward starting LIBOR-based interest rate swaps with notional values totaling $50,000. The swaps became effective in

February 2017, at which point they effectively converted a portion of the debt from variable to fixed-rate borrowings during the term of the swap contract. The fair value of the interest rate swaps is based on market-observable forward interest rates and represents the estimated amount that the Company would pay to terminate the agreements. As such, the swap agreements have been classified as Level 2 within the fair value hierarchy. When the interest rate swap fair market value is in an asset position, they are recorded in “Other current assets” and, when in a liability position, they are recorded in “Other accrued liabilities” within the Company’s Consolidated Balance Sheets.

The following assets and liabilities of the Company were measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820, “Fair Value Measurement,” as of December 31, 2020 and 2019:


	Fair Value Measurements as of December 31, 2020								Fair Value Measurements as of December 31, 2019
	December 31, 2020		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		December 31, 2019		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Term deposits	$	18	$	18	$	—	$	—	$	17	$	17	$	—	$	—

Total assets	$	18	$	18	$	—	$	—	$	17	$	17	$	—	$	—
Interest rate swaps	$	1,097	$	—	$	1,097	$	—	$	480	$	—	$	480	$	—
Total liabilities	$	1,097	$	—	$	1,097	$	—	$	480	$	—	$	480	$	—

The Company had accounted for its interest rate swaps as cash flow hedges and the objective of these hedges was to offset the expected interest variability on payments associated with the interest rate on its debt. In the third quarter of 2020, the Company de-designated its cash flow hedges and accounts for all existing and future interest rate swaps on a mark-to-market basis with changes in fair value recorded in current period earnings. In connection with this de-designation, the Company froze the balances recorded in “Accumulated other comprehensive loss” at June 30, 2020 and reclassifies balances to earnings as the underlying physical transactions occur, unless it is no longer probable that the physical transaction will occur, at which time the related gains deferred in “Other Comprehensive Income” will be immediately recorded in earnings. The gains and losses related to the interest rate swaps are reclassified from “Accumulated other comprehensive loss” in the Consolidated Balance Sheets and included in “Interest expense - net” in the Company’s Consolidated Statements of Operations as the interest expense from its debt is recognized. For the year ended December 31, 2020, 2019, and 2018, the Company recognized interest expense from interest rate swaps of $289 and interest income from interest rate swaps was $114, and $34, respectively.

As a result of the de-designation of the interest rate swaps, the Company recognized interest income of $470 from the change in fair value of the interest rate swaps in “Interest expense - net” in the Consolidated Statements of Operations for the twelve months ended December 31, 2020.

The gross carrying value of the Company’s revolving credit facility approximates fair value for the periods presented. Additional information regarding the revolving credit facility can be found in Note 10.

Information regarding the fair value disclosures associated with the assets of the Company’s defined benefit plans can be found in Note 17.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Commitments and Contingent Liabilities

12 Months Ended

Dec. 31, 2020

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingent Liabilities

The Company is subject to product warranty claims that arise in the ordinary course of its business. For certain manufactured products, the Company maintains a product warranty accrual that is adjusted on a monthly basis as a percentage of cost of sales. This product warranty accrual is periodically adjusted based on the identification or resolution of known individual product warranty claims.

The following table sets forth the Company’s product warranty accrual:


	Warranty Liability
Balance as of December 31, 2019	$	1,222
Additions to warranty liability	801
Warranty liability utilized	(774)

Balance as of December 31, 2020	$	1,249

During the year ended December 31, 2018, the Company incurred a charge of $611 within “Cost of goods sold” in the Company’s Rail segment related to a commercial decision to support a customer concern related to a previous project.

On March 13, 2019, the Company and its subsidiary, CXT Incorporated entered into a Settlement Agreement (the “Settlement Agreement”) with Union Pacific Railroad (“UPRR”) to resolve litigation in the matter of Union Pacific Railroad Company v. L.B. Foster Company and CXT Incorporated, Case No. CI 15-564, in the District Court for Douglas County, Nebraska.

Under the Settlement Agreement, the Company and CXT will pay UPRR the aggregate amount of $50,000 without pre-judgment interest, beginning with a $2,000 immediate payment, and with the remaining $48,000 paid in installments over a six-year period commencing on March 13, 2019 through December 2024 pursuant to a Promissory Note. Additionally, commencing in January 2019 and through December 2024, UPRR agreed to purchase from the Company and its subsidiaries and affiliates, a cumulative total amount of $48,000 of products and services, targeting $8,000 of annual purchases per year beginning with 2019 per letters of intent under the Settlement Agreement. The Settlement Agreement also includes a mutual release of all claims and liability regarding or relating to all CXT pre-stressed concrete railroad ties with no admission of liability and dismissal of the litigation with prejudice.

The expected payments under the UPRR settlement agreement for the year ending December 31, 2021 and thereafter were as follows:


Year Ending December 31,
2021	$	8,000
2022	8,000
2023	8,000
2024	8,000


Total	$	32,000

The Company reclassified $6,600 of the previously accrued warranty reserve related to the UPRR matter into its aggregate accrued settlement liability of $50,000 as of December 31, 2018. Therefore, the Company recognized $43,400 in expense for the year ended December 31, 2018 for the remaining amount per the Settlement Agreement, which was recorded in “Concrete Tie Settlement expense” within its Consolidated Statements of Operations. As of December 31, 2020 and 2019, $8,000 and $8,000 was recorded within “Current portion of accrued settlement,” respectively, and $24,000 and $32,000 was recorded within “Long-term portion of accrued settlement,” respectively, within its Consolidated Balance Sheets.

Other Legal Matters

The Company is also subject to other legal proceedings and claims that arise in the ordinary course of its business. Legal actions are subject to inherent uncertainties, and future events could change management’s assessment of the probability or estimated amount of potential losses from pending or threatened legal actions. Based on available information, it is the opinion of management that the ultimate resolution of pending or threatened legal actions, both individually and in the aggregate, will not result in losses having a material adverse effect on the Company’s financial position or liquidity as of December 31, 2020.

If management believes that, based on available information, it is at least reasonably possible that a material loss (or additional material loss in excess of any accrual) will be incurred in connection with any legal actions, the Company discloses an estimate of the possible loss or range of loss, either individually or in the aggregate, as appropriate, if such an estimate can be made, or discloses that an estimate cannot be made. Based on the Company’s assessment as of December 31, 2020, no such disclosures were considered necessary.

Environmental Matters

The Company is subject to national, state, foreign, provincial, and/or local laws and regulations relating to the protection of the environment. The Company’s efforts to comply with environmental regulations may have an adverse effect on its future earnings. On June 5, 2017, a General Notice Letter was received from the United States Environmental Protection Agency (“EPA”) indicating that the Company may be a potentially responsible party (“PRP”) regarding the Portland Harbor Superfund Site cleanup along with numerous other companies. More than 140 other companies received such a notice. The Company and a predecessor owned and operated a facility near the harbor site for a period prior to 1982. The net present value and undiscounted costs of the selected remedy throughout the harbor site are estimated by the EPA to be approximately $1.1 billion and $1.7 billion, respectively, and the active remedial work is expected to take as long as 13 years to complete. The Company is reviewing the basis for its identification by the EPA and the nature of the historic operations of a Company predecessor near the site. Additionally, the Company executed a PRP agreement to participate in a private allocation process among almost 100 PRPs in a working group whose work began in 2008 and whose work is ongoing. The Company cannot predict the ultimate impact of these proceedings because of the large number of PRPs involved throughout the harbor site, the degree of contamination of various wastes, varying environmental impacts throughout the harbor site, the scarcity of data related to the facility once operated by the Company and a predecessor, and the speculative nature of the remediation costs. Based upon information currently available, management does not believe that the Company’s alleged PRP status regarding the Portland Harbor Superfund Site or other compliance with the present environmental protection laws will have a material adverse effect on the financial condition, results of operations, cash flows, competitive position, or capital expenditures of the Company.

The following table sets forth the Company’s undiscounted environmental obligation:


	Environmental Liability
Balance as of December 31, 2019	$	2,608
Additions to environmental obligations	8
Environmental obligations utilized	(54)
Balance as of December 31, 2020	$	2,562

As a result of the September 4, 2020 sale of Test and Inspection Services, environmental obligations of $3,460 were removed from the Company’s liability.

Other (Income) Expense

12 Months Ended

Dec. 31, 2020

Other Income and Expenses [Abstract]

Other (Income) Expense

The following table summarizes the Company’s other (income) expense for the years ended December 31, 2020, 2019, and 2018.


	2020		2019		2018
Disbursement from an unconsolidated partnership (a)	$	(1,874)	$	—	$	—
Loss on Infrastructure Solutions segment relocation and closure activities (b)	673		1,768		—
Loss on U.S. pension settlement (c)	—		2,210		—

Loss on Infrastructure Solutions segment asset sale (d)	—		—		269
Gain on prior Rail Technologies and Services segment warranty claim (e)	—		—		(525)
Foreign currency (gains) losses	(32)		202		(483)
Other	(877)		(1,261)		(469)
Other (income) expense - net	$	(2,110)	$	2,919	$	(1,208)

a.In the second quarter of 2020, the Company received a non-recurring disbursement of $1,874 from an unconsolidated partnership.

b.During the fourth quarter of 2019, the Company announced and commenced the relocation and closure of the Spokane, WA concrete products facility and the subsequent relocation to Boise, ID, which was completed during the first quarter of 2020. This activity resulted in expense of $673 and $1,768 in 2020 and 2019, respectively, within the Infrastructure Solutions segment.

c.In the fourth quarter of 2019, the Company recorded an expense of $2,210 resulting from settlements within the Company’s U.S. defined benefit pension plan.

d.On June 19, 2018, the Company sold 54.5 acres of land in Willis, TX for $2,047, resulting in a pretax loss of $269 within the Infrastructure Solutions segment.

e.In 2018, the Rail Technologies and Services segment received a reimbursement of $525 for a 2016 warranty claim on a transit project.

Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2020

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information (Unaudited)

Quarterly financial information for the years ended December 31, 2020 and 2019 is presented below:


	Three Months Ended
	March 31, 2020		June 30, 2020		September 30, 2020		December 31, 2020
Net sales	$	121,907	$	141,563	$	118,365	$	115,576
Gross profit	$	23,122	$	28,138	$	22,061	$	21,685
Net (loss) income from continuing operations	$	(5)	$	6,970	$	16,578	$	2,280
Basic (loss) earnings per common share from continuing operations	$	(0.00)	$	0.66	$	1.57	$	0.22
Diluted (loss) earnings per common share from continuing operations	$	(0.00)	$	0.66	$	1.56	$	0.21
Net (loss) income	$	(1,866)	$	523	$	6,830	$	2,095
Basic (loss) earnings per common share	$	(0.18)	$	0.05	$	0.65	$	0.20
Diluted (loss) earnings per common share	$	(0.18)	$	0.05	$	0.64	$	0.20


	Three Months Ended
	March 31, 2019		June 30, 2019		September 30, 2019		December 31, 2019
Net sales	$	139,548	$	190,701	$	144,848	$	141,331
Gross profit	$	28,160	$	36,629	$	27,951	$	28,198
Net income from continuing operations	$	3,921	$	10,098	$	3,754	$	30,201
Basic earnings per common share from continuing operations	$	0.38	$	0.97	$	0.36	$	2.90
Diluted earnings per common share from continuing operations	$	0.37	$	0.96	$	0.35	$	2.83
Net income	$	3,690	$	9,564	$	3,064	$	26,250
Basic earnings per common share	$	0.36	$	0.92	$	0.29	$	2.52
Diluted earnings per common share	$	0.35	$	0.90	$	0.29	$	2.46

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2020
Accounting Policies [Abstract]
Organization, operations, and basis of consolidations	Organization, operations, and basis of consolidation The consolidated financial statements include the accounts of L.B. Foster Company and its wholly-owned subsidiaries, joint ventures, and partnerships in which a controlling interest is held. Inter-company transactions and accounts have been eliminated. The Company utilizes the equity method of accounting for companies where its ownership is less than or equal to 50% and significant influence exists. L.B. Foster Company (“Company”) provides products and services for the rail industry and solutions to support critical infrastructure projects. The Company’s innovative engineering and product development solutions inspire the safety, reliability, and performance of it’s customer’s challenging requirements. The Company maintains locations in North America, Europe, and Asia. The Company is organized and operates in two business segments: Rail Technologies and Services (“Rail”) and Infrastructure Solutions. The Rail segment is comprised of several manufacturing and distribution businesses that provide a variety of products and services for freight and passenger railroads and industrial companies throughout the world. The Infrastructure Solutions segment is composed of precast concrete products, piling, fabricated bridge, protective coating, threading and precision measurement offerings across North America.
Use of estimates	Use of estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates, judgements, and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates and changes in these estimates are recorded when known.
Cash and cash equivalents	Cash and cash equivalents The Company considers cash and other instruments with maturities of three months or less when purchased to be cash and cash equivalents. The Company invests available funds in a manner to preserve investment principal and maintain liquidity, while seeking the highest yield available. Cash and cash equivalents held in non-domestic accounts were $6,995 and $13,660 as of December 31, 2020 and 2019, respectively. Included in non-domestic cash equivalents are investments in bank term deposits of approximately $18 and $17 as of December 31, 2020 and 2019, respectively. The carrying amounts approximated fair value due to the short maturity of the instruments.
Inventory	Inventory Inventory is valued at the lower of average cost or net realizable value. Slow-moving inventory is reviewed and adjusted regularly, based upon product knowledge, physical inventory observation, inventory turnover, and the age of the inventory. Inventory contains product costs, including inbound freight, direct labor, overhead costs relating to the manufacturing and distribution of products, and absorption costs representing the excess manufacturing or production costs over the amounts charged to the cost of sales or services.
Property, plant and equipment	Property, plant, and equipment Depreciation and amortization are provided on a straight-line basis over the estimated useful lives of 7 to 40 years for buildings and 2 to 50 years for machinery and equipment. Leasehold improvements are amortized over 7 to 19 years, which represent the lives of the respective leases or the lives of the improvements, whichever is shorter. Depreciation expense is recorded within “Cost of goods sold,” “Cost of services sold,” and “Selling and administrative expenses” on the Consolidated Statements of Operations based upon the particular asset’s use. The Company reviews a long-lived asset for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The Company recognizes an impairment loss if the carrying amount of a long-lived asset is not recoverable and exceeds its fair value. There were no property, plant, and equipment impairments recorded for the years ended December 31, 2020, 2019, and 2018. Maintenance, repairs, and minor renewals are charged to operations as incurred. Major renewals and betterments that substantially extend the useful life of the property are capitalized at cost. Upon the sale or other disposition of assets, the costs and related accumulated depreciation and amortization are removed from the accounts and the resulting gain or loss, if any, is reflected in “Other (income) expense - net” in the Consolidated Statements of Operations.
Allowance for doubtful accounts	Allowance for doubtful accounts On January 1, 2020, the Company adopted ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”), and all the related amendments using the modified retrospective approach, which did not result in any changes to the previously reported financial information. The updates related to ASU 2016-13 were applied to assets held as of January 1, 2020. In accordance with adoption of the new standard, the Company evaluated and revised its policies surrounding the allowance for credit losses for trade receivables. The Company established the allowance for credit losses by calculating the amount to reserve based on the age of a given trade receivable and considering historical collection patterns and bad debt expense experience, in addition to any other relevant subjective adjustments to individual receivables made by management. The Company also considered current and expected future market and other conditions. Trade receivables are pooled within the calculation based on a range of ages, which appropriately groups receivables of similar credit risk together. The established reserve thresholds to calculate the allowance for credit loss are based on and supported by historic collection patterns and bad debt expense incurred by the Company, as well as the expectation that collection patterns and bad debt expense will continue to adhere to patterns observed in recent years, which was formed based on trends observed as well as current and expected future conditions, including the estimated effects of the COVID-19 pandemic. Management maintains high-quality credit review practices as well as positive customer relationships that further mitigate credit risk. Management monitors and reviews the contributing factors to the Company’s reserve, and makes any appropriate revisions as they become necessary. Reserves for uncollectible accounts are recorded as part of “Selling and administrative expenses” in the Consolidated Statements of Operations.
Goodwill and other intangible assets	Goodwill and other intangible assets Goodwill is the cost of an acquisition less the fair value of the identifiable net assets of the acquired business. Goodwill is tested annually for impairment or more often if there are indicators of impairment within a reporting unit. A reporting unit is an operating segment or a component of an operating segment for which discrete financial information is available and reviewed by management on a regular basis. The goodwill impairment test involves comparing the fair value of a reporting unit to its carrying value, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, an impairment loss equal to the excess amount up to the goodwill balance is recorded as a component of operations. The Company performs its annual impairment tests in the fourth quarter. The Company’s fourth quarter 2020 annual test included the assessment of a quantitative analysis to determine whether it was more likely than not that the fair value of each reporting unit is less than its carrying value. The quantitative assessment considers fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company’s quantitative analysis considered and evaluated each of the three traditional approaches to value: the income approach, the market approach, and the asset approach. The Company primarily relied on the discounted cash flow method within the income approach to value the reporting units. There was no goodwill impairment recognized during the years ended December 31, 2020, 2019, and 2018. The Company continues to monitor the recoverability of the long-lived assets associated with certain reporting units of the Company and the long-term financial projections of the businesses. Sustained declines in the markets the Company serves may result in future long-lived asset impairment. The Company has no indefinite-lived intangible assets. The Company reviews a long-lived intangible asset for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. All intangible assets are amortized over their estimated useful lives.
Environmental and remediation and compliance	Environmental remediation and compliance Environmental remediation costs are accrued when a liability is probable and costs are estimable. Environmental compliance costs, which principally include the disposal of waste generated by routine operations, are expensed as incurred. Capitalized environmental costs, when appropriate, are depreciated over their useful life. Reserves are not reduced by potential claims for recovery and are not discounted. Claims for recovery are recognized as agreements are reached with third parties or as amounts are received. Reserves are periodically reviewed throughout the year and adjusted to reflect current remediation progress, prospective estimates of required activity, and other factors that may be relevant, including changes in technology or regulations. See Note 18 for additional information regarding the Company’s outstanding environmental and litigation reserves.
Revenue recognition	Revenue recognition The Company’s revenues are comprised of product and service sales, including products and services provided under long-term agreements with its customers. All revenue is recognized when the Company satisfies its performance obligations under the respective contract, either implicit or explicit, by transferring the promised product or rendering a service to its customer either when or as its customer obtains control of the product or the service is rendered. Deferred revenue consists of customer billings or payments received for which the revenue recognition criteria have not yet been met as well as contract liabilities (billings in excess of costs) on over time contracts. Advance payments from customers typically relate to contracts for which the Company has significantly fulfilled its obligations, but due to the Company’s continuing involvement with the project, revenue is precluded from being recognized until the performance obligation is met for the customer. See Note 4 for additional information.
Product warranty	Product warrantyThe Company maintains a current warranty liability for the repair or replacement of defective products. For certain manufactured products, an accrual is made on a monthly basis as a percentage of cost of sales based upon historical experience. For long-lived construction products, a warranty is established when the claim is known and quantifiable. The product warranty accrual is periodically adjusted based on the identification or resolution of known individual product warranty claims or due to changes in the Company’s historical warranty experience.
Income taxes	Income taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred taxes are measured using enacted tax laws and rates expected to be in effect when such differences are recovered or settled. The effect of a change in tax rates on deferred taxes is recognized in income in the period that includes the enactment date of the change. The Company has also elected to record global intangible low-taxed income (“GILTI”) as period costs if and when incurred. The Company makes judgments regarding the recognition of deferred tax assets and the future realization of these assets. As prescribed by ASC 740, “Income Taxes” and applicable guidance, valuation allowances must be provided for those deferred tax assets for which it is more likely than not (a likelihood of more than 50%) that some portion or all of the deferred tax assets will not be realized. The guidance requires the Company to evaluate positive and negative evidence regarding the recoverability of deferred tax assets. The determination of whether the positive evidence outweighs the negative evidence and quantification of the valuation allowance requires the Company to make estimates and judgments of future financial results. The Company has concluded that for purposes of quantifying valuation allowances, it would be appropriate to consider the reversal of taxable temporary differences related to indefinite-lived intangible assets when assessing the realizability of deferred tax assets that upon reversal, would give rise to operating losses that do not expire. The Company evaluates all tax positions taken on its federal, state, and foreign tax filings to determine if the position is more likely than not to be sustained upon examination. For positions that meet the more likely than not to be sustained criteria, the largest amount of benefit to be realized upon ultimate settlement is determined on a cumulative probability basis. A previously recognized tax position is derecognized when it is subsequently determined that a tax position no longer meets the more likely than not threshold to be sustained. The evaluation of the sustainability of a tax position and the expected tax benefit is based on judgment, historical experience, and various other assumptions. Actual results could differ from those estimates upon subsequent resolution of identified matters. The Company accrues interest and penalties related to unrecognized tax benefits in its provision for income taxes.
Foreign currency translation	Foreign currency translationThe assets and liabilities of the Company’s foreign subsidiaries are measured using the local currency as the functional currency and are translated into U.S. dollars at exchange rates as of the balance sheet date. Income statement amounts are translated at the weighted-average rates of exchange during the year. The translation adjustment is accumulated as a separate component of “Accumulated other comprehensive loss” within its Consolidated Balance Sheets.
Research and development	Research and developmentThe Company expenses research and development costs as costs are incurred.
Reclassifications	Reclassifications Certain accounts in the prior year consolidated financial statements have been reclassified for comparative purposes principally to conform to the presentation in the current year period, including discontinued operations and the change in business segments.
Recently issued accounting standards	Recently issued accounting guidance In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting” (“ASU 2020-04”), which provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”) or by another reference rate expected to be discontinued. The amendments are effective for all entities as of March 12, 2020 through December 31, 2022. The Company is currently evaluating the impacts of the provisions of ASU 2020-04 on its financial condition, results of operations, and cash flows. Recently adopted accounting guidance In June 2016, the FASB issued ASU 2016-13. ASU 2016-13 added a new impairment model (known as the current expected credit loss (“CECL”) model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses and presents financial assets measured at amortized cost basis at the net amount expected to be collected upon inception. The CECL model applies to trade receivables, other receivables, and most debt instruments. The CECL model does not have a minimum threshold for recognition of impairment losses, and entities must measure expected credit losses on assets that have a low risk of loss. The Company adopted the provisions of ASU 2016-13 on January 1, 2020, using the modified retrospective approach as of the beginning of the period of adoption. In accordance with the standard, the Company evaluated its allowance for credit losses for trade receivables and contract assets, the only assets held by the Company that were included within the scope of the standard. The adoption of ASU 2016-13 had no material effect on the Company’s financial position or results of operations, and no adjustment to Retained earnings as of January 1, 2020 was recorded. The Company has presented the disclosures required by this new standard in Note 6 and Note 7. In August 2018, the FASB issued ASU 2018-15, “Intangibles - Goodwill and Other - Internal-Use Software” (“ASU 2018-15”). ASU 2018-15 requires capitalization of certain implementation costs incurred in a cloud computing arrangement that qualifies as a service contract. The amendments in ASU 2018-15 are effective for fiscal years beginning after December 15, 2019 and for interim periods therein with early adoption permitted. The adoption of ASU 2018-15 had no impact on the Company’s consolidated financial statements and related disclosures.

Business Segments (Tables)

12 Months Ended

Dec. 31, 2020

Segment Reporting [Abstract]

Reconciliation of Revenue from Segments to Consolidated

The operating results and assets of the Company’s operating segments were as follows as of and for the year ended December 31, 2020:


	Net Sales		Segment Profit		Segment Assets		Depreciation/Amortization		Expenditures for Long-Lived Assets
Rail Technologies and Services	$	276,447	$	16,321	$	161,485	$	6,138	$	4,599
Infrastructure Solutions	220,964		8,250		137,519		6,084		3,905
Total	$	497,411	$	24,571	$	299,004	$	12,222	$	8,504

The operating results and assets of the Company’s operating segments were as follows as of and for the year ended December 31, 2019:


	Net Sales		Segment Profit		Segment Assets		Depreciation/Amortization		Expenditures for Long-Lived Assets
Rail Technologies and Services	$	321,808	$	19,641	$	186,323	$	6,469	$	2,293
Infrastructure Solutions	294,620		23,615		130,688		6,592		3,381
Total	$	616,428	$	43,256	$	317,011	$	13,061	$	5,674

The operating results and assets of the Company’s operating segments were as follows as of and for the year ended December 31, 2018:


	Net Sales		Segment Profit		Segment Assets		Depreciation/Amortization		Expenditures for Long-Lived Assets
Rail Technologies and Services	$	319,524	$	19,468	$	175,704	$	6,810	$	941
Infrastructure Solutions	261,540		21,587		151,212		6,957		2,415
Total	$	581,064	$	41,055	$	326,916	$	13,767	$	3,356

Reconciliation of Operating Profit (Loss) from Segments to Consolidated


	2020		2019		2018
Income from Operations:
Total segment profit	$	24,571	$	43,256	$	41,055
Interest expense - net	(3,761)		(4,911)		(6,134)
Other income (expense)	2,298		(2,919)		1,208
Concrete Tie Settlement expense (Note 18)	—		—		(43,400)
Corporate expense and other unallocated charges	(9,126)		(11,287)		(17,298)
Income (loss) before income taxes	$	13,982	$	24,139	$	(24,569)
Assets:
Total segment assets	$	299,004	$	317,011	$	326,916
Unallocated corporate assets and discontinued operations	71,391		88,160		56,333

Assets	$	370,395	$	405,171	$	383,249
Depreciation/Amortization:
Total segment depreciation/amortization	$	12,222	$	13,061	$	13,767
Other	1,357		1,328		1,265
Depreciation/amortization	$	13,579	$	14,389	$	15,032
Expenditures for Long-Lived Assets:
Total segment expenditures for long-lived assets	$	8,504	$	5,674	$	3,356

Other expenditures for long-lived assets	675		352		302
Expenditures for long-lived assets	$	9,179	$	6,026	$	3,658

Revenue from Customer by Major Geographical Region

The following table summarizes the Company’s sales by major geographic region in which the Company had operations for the years ended December 31:


	2020		2019		2018
United States	$	398,288	$	490,735	$	439,002
United Kingdom	44,643		41,879		66,451
Canada	34,498		57,574		42,810
Other	19,982		26,241		32,800
Total net sales	$	497,411	$	616,428	$	581,064

Reconciliation of Assets from Segment to Consolidated

The following table summarizes the Company’s long-lived assets by geographic region as of December 31:


	2020		2019
United States	$	57,445	$	55,222
Canada	3,011		3,590
United Kingdom	1,617		1,610
Other	12		13
Total property, plant, and equipment - net	$	62,085	$	60,435

Schedule of Revenues by Major Product Line

The following table summarizes the Company’s sales by major product and service line for the years ended December 31:


	December 31,
		2020		2019		2018
Rail Products		$	186,263	$	208,145	$	203,054
Rail Technologies		90,184		113,663		116,470
Rail Technologies and Services		276,447		321,808		319,524
Fabricated Steel Products		85,399		114,076		102,246
Precast Concrete Products		63,308		68,410		56,407
Coatings and Measurement		72,257		112,134		102,887
Infrastructure Solutions		220,964		294,620		261,540
Total net sales		$	497,411	$	616,428	$	581,064

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2020

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations

The following table provides the net sales and losses from discontinued operations for the periods presented:


	December 31,
	2020		2019		2018
Net sales	$	13,590	$	38,629	$	45,905
Loss from discontinued operations	(10,807)		(6,742)		(2,142)
Income tax benefit	2,600		1,336		1,560
Loss on the sale of discontinued operations	(13,172)		—		—
Income tax benefit on the sale of discontinued operations	3,138		—		—
Loss from discontinued operations	$	(18,241)	$	(5,406)	$	(582)

The assets and liabilities of the discontinued operations as of December 31, 2019 were as follows:


	December 31, 2019
Current assets:

Accounts receivable - net	$	4,959
Inventories - net	840
Other current assets	509
Total current assets	6,308
Property, plant, and equipment - net	21,879
Operating lease right-of-use assets - net	1,994
Other assets:
Other intangibles - net	1,401
Deferred tax assets (1)	9,116
Other assets	83
Total assets	$	40,781
Current liabilities:
Accounts payable	$	3,332
Accrued payroll and employee benefits	902
Current maturities of long-term debt	28
Other accrued liabilities	1,376
Total current liabilities	5,638
Long-term debt	13
Long-term operating lease liabilities	1,256
Other long-term liabilities	4,342
Total liabilities	$	11,249

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Revenue (Tables)

12 Months Ended

Dec. 31, 2020

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

For the years ended December 31, 2020, 2019, and 2018, net sales by the timing of the transfer of goods and services were as follows:


Year Ended December 31, 2020	Rail Technologies and Services		Infrastructure Solutions		Total
Point in time	$	212,212	$	139,179	$	351,391
Over time	64,235		81,785		146,020
Total net sales	$	276,447	$	220,964	$	497,411

Year Ended December 31, 2019	Rail Technologies and Services		Infrastructure Solutions		Total
Point in time	$	240,047	$	189,606	$	429,653
Over time	81,761		105,014		186,775
Total net sales	$	321,808	$	294,620	$	616,428

Year Ended December 31, 2018	Rail Technologies and Services		Infrastructure Solutions		Total
Point in time	$	232,814	$	184,997	$	417,811
Over time	86,710		76,543		163,253
Total net sales	$	319,524	$	261,540	$	581,064

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

As of December 31, 2020 and 2019, the following table represents the goodwill balance by reportable segment:


	Rail Technologies and Services		Infrastructure Solutions		Total
Balance as of December 31, 2018:	$	14,111	$	5,147	$	19,258

Foreign currency translation impact	307		—		307


Balance as of December 31, 2019:	14,418		5,147		19,565
Acquisitions	—		450		450
Foreign currency translation impact	325		—		325


Balance as of December 31, 2020:	$	14,743	$	5,597	$	20,340

Schedule of Intangible Assets

As of December 31, 2020 and 2019, the components of the Company’s intangible assets were as follows:


	December 31, 2020
	Weighted Average Amortization Period In Years	Gross Carrying Value		Accumulated Amortization		Net Carrying Amount

Patents	10	$	383	$	(206)	$	177
Customer relationships	18	36,269		(15,914)		20,355
Trademarks and trade names	16	7,809		(4,135)		3,674
Technology	13	35,815		(23,124)		12,691
		$	80,276	$	(43,379)	$	36,897

	December 31, 2019
	Weighted Average Amortization Period In Years	Gross Carrying Value		Accumulated Amortization		Net Carrying Amount
Non-compete agreements	4	$	1,272	$	(1,259)	$	13
Patents	10	377		(188)		189
Customer relationships	18	35,605		(13,453)		22,152
Trademarks and trade names	16	7,787		(3,551)		4,236
Technology	13	35,728		(20,205)		15,523
		$	80,769	$	(38,656)	$	42,113

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Estimated annual amortization expense for the years ending December 31, 2021 and thereafter is as follows:


Year Ending December 31,
2021	$	5,856
2022	5,767
2023	5,296
2024	4,293
2025	2,458
2026 and thereafter	13,227
	$	36,897

Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2020

Receivables [Abstract]

Accounts Receivable, Allowance for Credit Loss

The following table sets forth the Company’s allowance for doubtful accounts:


	Allowance for Doubtful Accounts
December 31, 2019	$	1,073
Current period provision	286
Write-off against allowance	(415)

December 31, 2020	$	944

Accounts Receivable Detail

Accounts receivable as of December 31, 2020 and 2019 are summarized as follows:


	December 31,
	2020		2019
Accounts receivable	$	59,242	$	74,689
Allowance for doubtful accounts	(944)		(1,073)
Accounts receivable - net	$	58,298	$	73,616


	December 31,
	2020		2019
Rail Technologies and Services	$	33,960	$	44,941
Infrastructure Solutions	24,252		28,557
Trade accounts receivable - net	$	58,212	$	73,498

Inventory (Tables)

12 Months Ended

Dec. 31, 2020

Inventory Disclosure [Abstract]

Schedule of Inventory

The Company’s components of inventory as of December 31, 2020 and 2019 are summarized in the following table:


	December 31,
	2020		2019
Finished goods	$	60,766	$	59,024
Contract assets	37,843		37,032
Work-in-process	5,143		3,728
Raw materials	12,708		18,677
Inventories - net	$	116,460	$	118,461

Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property, plant, and equipment as of December 31, 2020 and 2019 consisted of the following:


	December 31,
	2020		2019
Land	$	6,627	$	6,612
Improvements to land and leaseholds	17,573		17,172
Buildings	27,348		25,370
Machinery and equipment, including equipment under finance leases	116,175		106,372
Construction in progress	915		3,778
Gross property, plant, and equipment	168,638		159,304
Less: accumulated depreciation and amortization, including accumulated amortization of finance leases	(106,553)		(98,869)
Property, plant, and equipment - net	$	62,085	$	60,435

Leases (Tables)

12 Months Ended

Dec. 31, 2020

Leases [Abstract]

Balance Sheet Location

The balance sheet components of the leases were as follows as of December 31, 2020 and 2019:


	December 31, 2020		December 31, 2019
Operating leases
Operating lease right-of-use assets	$	16,069	$	11,280
Other current liabilities	$	2,553	$	2,268
Long-term operating lease liabilities	13,516		9,012
Total operating lease liabilities	$	16,069	$	11,280
Finance leases
Property, plant, and equipment	$	1,116	$	3,426
Accumulated amortization	(869)		(2,892)
Property, plant, and equipment - net	$	247	$	534
Current maturities of long-term debt	$	119	$	377
Long-term debt	128		157
Total finance lease liabilities	$	247	$	534

Components of Lease Cost

The components of lease expense within the Consolidated Statements of Operations were as follows for the years ended December 31, 2020 and 2019:


	Year Ended December 31,
	2020		2019
Finance lease cost:
Amortization of finance leases	$	429	$	692
Interest on lease liabilities	72		54
Operating lease cost	2,964		3,176
Sublease income	(167)		(18)
Total lease cost	$	3,298	$	3,904

The cash flow components of the leases were as follows for the year ended December 31, 2020 and 2019:


	Year Ended December 31,
	2020		2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(3,636)	$	(3,829)

Financing cash flows from finance leases	(461)		(692)
Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	$	7,753	$	2,495

The weighted-average remaining lease term (in years) and discount rate related to the operating leases were as follows for the periods presented:


	December 31,
	2020		2019
Operating lease weighted-average remaining lease term	7		7
Operating lease weighted-average discount rate	5.1	%	5.2	%
Finance lease weighted-average remaining lease term	1		1
Finance lease weighted-average discount rate	4.2	%	4.3	%

Lessee, Operating Lease, Liability, Maturity

As of December 31, 2020, estimated annual maturities of lease liabilities for the year ending December 31, 2021 and thereafter were as follows:


Year Ending December 31,	Operating Leases		Finance Leases
2021	$	3,305	$	174
2022	2,856		97
2023	2,632		29
2024	2,587		11
2025	2,385		—
2026 and thereafter	5,378		—
	19,143		311
Interest	(3,074)		(64)
Total	$	16,069	$	247

Finance Lease, Liability, Maturity

As of December 31, 2020, estimated annual maturities of lease liabilities for the year ending December 31, 2021 and thereafter were as follows:


Year Ending December 31,	Operating Leases		Finance Leases
2021	$	3,305	$	174
2022	2,856		97
2023	2,632		29
2024	2,587		11
2025	2,385		—
2026 and thereafter	5,378		—
	19,143		311
Interest	(3,074)		(64)
Total	$	16,069	$	247

Long-Term Debt and Related Matters (Tables)

12 Months Ended

Dec. 31, 2020

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

Long-term debt as of December 31, 2020 and 2019 consisted of the following:


	December 31,
	2020		2019
Revolving credit facility with an interest rate of 3.50% as of December 31, 2020 and 4.28% as of December 31, 2019	$	44,777	$	33,868
Term loan payable in quarterly installments through April 30, 2024 with an interest rate of 4.19% at December 31, 2019	—		23,750

Lease obligations payable in installments through 2024 with a weighted average interest rate of 4.16% as of December 31, 2020 and 3.59% as of December 31, 2019	247		534
Total debt	45,024		58,152
Less: current maturities	(119)		(2,877)
Long-term portion	$	44,905	$	55,275

Schedule of Maturities of Long-term Debt

The expected maturities of long-term debt for December 31, 2021 and thereafter are as follows:


Year Ending December 31,
2021	$	119
2022	95
2023	24
2024	44,786
2025	—
2026 and thereafter	—
Total	$	45,024

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2020

Equity [Abstract]

Schedule of Common Stock Outstanding Roll Forward


	Common Stock
	Treasury	Outstanding
	(Number of Shares)
Balance at end of 2017	775,203	10,340,576
Issued for stock-based compensation plans	(25,431)	25,431

Balance at end of 2018	749,772	10,366,007
Issued for stock-based compensation plans	(56,084)	56,084

Balance at end of 2019	693,688	10,422,091
Issued for stock-based compensation plans	(141,199)	141,199

Balance at end of 2020	552,489	10,563,290

Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2020

Equity [Abstract]

Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss, net of tax, for the years ended December 31, 2020 and 2019, were as follows:


	December 31,
	2020		2019
Pension and post-retirement benefit plan adjustments	$	(4,008)	$	(2,959)
Unrealized loss on interest rate swap contracts	(766)		(230)
Foreign currency translation adjustments	(15,494)		(16,994)
Accumulated other comprehensive loss	$	(20,268)	$	(20,183)

Earnings Per Common Share (Tables)

12 Months Ended

Dec. 31, 2020

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of basic and diluted earnings (loss) per common share for the years ended December 31, 2020, 2019, and 2018:


	Year Ended December 31,
	2020		2019		2018
Numerator for basic and diluted earnings (loss) per common share:
Income (loss) from continuing operations	$	25,823	$	47,974	$	(30,586)
Loss from discontinued operations	(18,241)		(5,406)		(582)
Net income (loss)	$	7,582	$	42,568	$	(31,168)
Denominator:
Weighted average shares outstanding	10,540		10,410		10,362
Denominator for basic earnings per common share	10,540		10,410		10,362
Effect of dilutive securities:
Stock compensation plans	131		234		—
Dilutive potential common shares	131		234		—
Denominator for diluted earnings per common share - adjusted weighted average shares outstanding and assumed conversions	10,671		10,644		10,362
Basic earnings (loss) from continuing operations per common share	$	2.45	$	4.61	$	(2.95)
Basic loss from discontinued operations per common share	(1.73)		(0.52)		(0.06)
Basic earnings (loss) per common share	$	0.72	$	4.09	$	(3.01)
Diluted earnings (loss) from continuing operations per common share	$	2.42	$	4.51	$	(2.95)
Diluted loss from discontinued operations per common share	(1.71)		(0.51)		(0.06)
Diluted earnings (loss) per common share	$	0.71	$	4.00	$	(3.01)

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Components of Income before Income Tax

Income (loss) before income taxes, as shown in the accompanying Consolidated Statements of Operations, includes the following components for the years ended December 31, 2020, 2019, and 2018:


	Year Ended December 31,
	2020		2019		2018
Domestic	$	9,618	$	18,972	$	(32,466)
Foreign	4,364		5,167		7,897
Income (loss) from operations, before income taxes	$	13,982	$	24,139	$	(24,569)

Significant Components of Income Tax

Significant components of the provision for income taxes for the years ended December 31, 2020, 2019, and 2018 were as follows:


	Year Ended December 31,
	2020		2019		2018
Current:
Federal	$	(9,506)	$	4,012	$	3,807
State	130		620		133
Foreign	1,852		1,925		3,675
Total current	(7,524)		6,557		7,615
Deferred:
Federal	(292)		(23,661)		(55)
State	(3,458)		(6,229)		(8)
Foreign	(567)		(502)		(1535)
Total deferred	(4,317)		(30,392)		(1,598)
Total income tax (benefit) expense	$	(11,841)	$	(23,835)	$	6,017

Reconciliation of Statutory Income to Income Tax Expense

The reconciliation of income tax computed at statutory rates to income tax expense for the years ended December 31, 2020, 2019, and 2018 is as follows:


	Year Ended December 31,
	2020				2019				2018
	Amount		Percent		Amount		Percent		Amount		Percent
Statutory rate	$	2,936	21.0	%	$	5,069	21.0	%	$	(5,159)	21.0	%
Foreign tax rate differential	65		0.5		129		0.5		156		(0.6)
State income taxes, net of federal benefit	1,003		7.2		83		0.3		(700)		2.8

Non-deductible expenses	181		1.3		278		1.2		219		(0.9)
Tax benefits related to disposition of the Test and Inspection Services business	(16,282)		(116.4)		—		—		—		—


Global intangible low-taxed income, net of tax credits	621		4.4		145		0.6		171		(0.7)
Income tax credits	(1,357)		(9.7)		(126)		(0.5)		(633)		2.6
Nondeductible executive compensation	132		0.9		234		1.0		351		(1.4)
Tax on unremitted foreign earnings	174		1.2		216		0.9		149		(0.6)
Change in valuation allowance	731		5.2		(29,966)		(124.1)		11,400		(46.4)
Other	(45)		(0.3)		103		0.4		63		(0.3)
Total income tax (benefit) expense / Effective rate	$	(11,841)	(84.7)	%	$	(23,835)	(98.7)	%	$	6,017	(24.5)	%

Significant Components of Deferred Tax Asset and Liability

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2020 and 2019 were as follows:


	December 31,
	2020		2019
Deferred tax assets:
Goodwill and other intangibles	$	7,857	$	8,782
Accrued settlement	8,112		10,196
Deferred compensation	2,351		3,620
Contingent liabilities	649		786
Net operating loss / tax credit carryforwards	25,123		1,118
Pension and post-retirement liability	1,696		1,414
Inventories	1,529		1,118
Warranty reserve	297		294
Accounts receivable	214		254
Other	709		585
Total deferred tax assets	48,537		28,167
Less: valuation allowance	(1,483)		(752)
Net deferred tax assets	47,054		27,415
Deferred tax liabilities:
Goodwill and other intangibles	(4,116)		(4,454)
Depreciation	(7,140)		(5,638)
Inventory § 481(a) adjustment	(1,027)		(2,065)
Unremitted earnings of foreign subsidiaries	(200)		(390)
Other	(175)		(97)
Total deferred tax liabilities	(12,658)		(12,644)
Net deferred tax assets	$	34,396	$	14,771

Reconciliation of Unrealized tax Benefits

The following table provides a reconciliation of unrecognized tax benefits as of December 31, 2020 and 2019:


	December 31,
	2020		2019
Unrecognized tax benefits at beginning of period:	$	414	$	481

Decreases based on tax positions for prior periods	(5)		(67)

Balance at end of period	$	409	$	414

Stock-based Compensation (Tables)

12 Months Ended

Dec. 31, 2020

Share-based Payment Arrangement, Noncash Expense [Abstract]

Schedule of Nonvested Share Activity

The following table summarizes the restricted stock award, deferred stock units, and performance unit award activity for the years ended December 31, 2020, 2019, and 2018:


	Restricted Stock	Deferred Stock Units	Performance Stock Units	Weighted Average Aggregate Grant Date Fair Value
Outstanding as of January 1, 2018	186,806	26,860	181,341	$	16.53
Granted	62,320	14,914	65,421	27.05
Vested	(36,876)	—	—	28.07
Adjustment for incentive awards	—	—	65,491	26.93
Canceled and forfeited	(20,425)	—	(11,880)	16.38
Outstanding as of January 1, 2019	191,825	41,774	300,373	$	18.61
Granted	62,125	12,304	89,092	18.63
Vested	(90,282)	—	—	19.61
Adjustment for incentive awards	—	—	(52,180)	24.30
Canceled and forfeited	(12,869)	—	(6,137)	20.79
Outstanding as of December 31, 2019	150,799	54,078	331,148	$	18.50
Granted	104,789	12,058	105,857	16.72
Vested	(73,260)	—	(163,224)	15.59
Adjustment for incentive awards	—	—	(96,364)	25.04
Canceled and forfeited	(10,394)	—	(27,395)	20.07
Outstanding as of December 31, 2020	171,934	66,136	150,022	$	18.05

Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2020

Defined Benefit Plan Disclosure

Schedule of Net Benefit Costs

Net periodic pension costs for the years ended December 31, 2020, 2019, and 2018 were as follows:


	Year Ended December 31,
	2020		2019		2018
Components of net periodic benefit cost:

Interest cost	224		648		622
Expected return on plan assets	(230)		(719)		(853)

Recognized net actuarial loss	53		125		96
Net periodic pension cost (income)	$	47	$	54	$	(135)
Settlement charge	—		2,210		—
Total pension expense (income)	$	47	$	2,264	$	(135)

Schedule of Costs of Retirement Plans


	Year Ended December 31,
	2020		2019		2018
United States	$	866	$	2,323	$	2,762
Canada	137		144		193
United Kingdom	437		442		451
	$	1,440	$	2,909	$	3,406

Pension Plan | United States

Defined Benefit Plan Disclosure

Schedule of Changes in Accumulated Postemployment Benefit Obligations

The following tables present a reconciliation of the changes in the benefit obligation, the fair market value of the assets, and the funded status of the plan, as of December 31, 2020 and 2019:


	December 31,
	2020		2019
Changes in benefit obligation:
Benefit obligation at beginning of year	$	7,809	$	16,717

Interest cost	224		648
Actuarial loss	813		400
Benefits paid	(398)		(840)
Settlements	—		(9,116)
Benefit obligation at end of year	$	8,448	$	7,809
Change to plan assets:
Fair value of assets at beginning of year	$	4,360	$	12,468
Actual gain on plan assets	197		1,298
Employer contribution	300		550
Benefits paid	(398)		(840)
Settlements	—		(9,116)
Fair value of assets at end of year	4,459		4,360
Funded status at end of year	$	(3,989)	$	(3,449)
Amounts recognized in the consolidated balance sheets consist of:
Other long-term liabilities	$	(3,989)	$	(3,449)
Amounts recognized in accumulated other comprehensive loss consist of:
Net loss	$	2,686	$	1,893

Schedule of Changes in Fair Value of Plan Assets

The following tables present a reconciliation of the changes in the benefit obligation, the fair market value of the assets, and the funded status of the plan, as of December 31, 2020 and 2019:


	December 31,
	2020		2019
Changes in benefit obligation:
Benefit obligation at beginning of year	$	7,809	$	16,717

Interest cost	224		648
Actuarial loss	813		400
Benefits paid	(398)		(840)
Settlements	—		(9,116)
Benefit obligation at end of year	$	8,448	$	7,809
Change to plan assets:
Fair value of assets at beginning of year	$	4,360	$	12,468
Actual gain on plan assets	197		1,298
Employer contribution	300		550
Benefits paid	(398)		(840)
Settlements	—		(9,116)
Fair value of assets at end of year	4,459		4,360
Funded status at end of year	$	(3,989)	$	(3,449)
Amounts recognized in the consolidated balance sheets consist of:
Other long-term liabilities	$	(3,989)	$	(3,449)
Amounts recognized in accumulated other comprehensive loss consist of:
Net loss	$	2,686	$	1,893

Schedule of Weighted Average Assumptions Used


	Year Ended December 31,
	2020		2019		2018
Discount rate	3.0	%	4.0	%	3.4	%
Expected rate of return on plan assets	5.3	%	5.9	%	5.9	%

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets

Amounts applicable to the Company’s pension plan with accumulated benefit obligations in excess of plan assets were as follows as of December 31, 2020 and 2019:


	December 31,
	2020		2019
Projected benefit obligation	$	8,448	$	7,809
Accumulated benefit obligation	8,448		7,809
Fair value of plan assets	4,459		4,360

Schedule of Investment Allocation and Target Allocation

The investment target ranges and actual allocation of pension plan assets by major category as of December 31, 2020 and 2019 were as follows:


		December 31,
	Target	2020		2019
Asset Category
Cash and cash equivalents	0 - 20%	9	%	19	%
Total fixed income funds	25 - 50%	32		30
Total mutual funds and equities	35 - 70%	59		51
Total		100	%	100	%


	December 31,
	2020		2019
Asset Category
Cash and cash equivalents	$	399	$	817
Fixed income funds
Corporate bonds	1,440		1,336
Total fixed income funds	1,440		1,336
Equity funds and equities
Mutual funds	713		694
Exchange-traded funds	1,907		1,513
Total mutual funds and equities	2,620		2,207
Total	$	4,459	$	4,360

Schedule of Expected Benefit Payments

The following benefit payments are expected to be paid during the years indicated:



Year Ending December 31,
2021	$	468
2022	467
2023	491
2024	487
2025	478
Years 2026-2030	2,255

Pension Plan | United Kingdom

Defined Benefit Plan Disclosure

Schedule of Changes in Accumulated Postemployment Benefit Obligations

The funded status of the United Kingdom defined benefit plan as of December 31, 2020 and 2019 was as follows:


	December 31,
	2020		2019
Changes in benefit obligation:
Benefit obligation at beginning of year	$	9,101	$	7,750
Interest cost	184		221
Actuarial loss (gain)	996		1,142
Benefits paid	(283)		(326)
Foreign currency exchange rate changes	267		314
Benefit obligation at end of year	$	10,265	$	9,101
Change to plan assets:
Fair value of assets at beginning of year	$	7,290	$	6,347
Actual gain (loss) on plan assets	453		697
Employer contribution	337		314
Benefits paid	(319)		(326)
Foreign currency exchange rate changes	214		258
Fair value of assets at end of year	7,975		7,290
Funded status at end of year	$	(2,290)	$	(1,811)
Amounts recognized in the consolidated balance sheets consist of:
Other long-term liabilities	$	(2,290)	$	(1,811)
Amounts recognized in accumulated other comprehensive loss consist of:
Net loss	$	2,247	$	1,641
Prior service cost	152		172
	$	2,399	$	1,813

Schedule of Net Benefit Costs

Net periodic pension costs for the years ended December 31, 2020, 2019, and 2018 were as follows:


	Year Ended December 31,
	2020		2019		2018
Components of net periodic benefit cost:
Interest cost	$	184	$	221	$	194
Expected return on plan assets	(250)		(252)		(260)

Amortization of prior service cost	26		25		42
Recognized net actuarial loss	329		263		208
Net periodic pension cost	$	289	$	257	$	184

Schedule of Weighted Average Assumptions Used


	Year Ended December 31,
	2020		2019		2018
Discount rate	1.1	%	2.0	%	2.8	%
Expected rate of return on plan assets	3.2	%	3.3	%	3.8	%

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets

Amounts applicable to the Company’s pension plans with accumulated benefit obligations in excess of plan assets were as follows as of December 31, 2020 and 2019:


	December 31,
	2020		2019
Projected benefit obligation	$	10,265	$	9,101
Accumulated benefit obligation	10,265		9,101
Fair value of plan assets	7,975		7,290

Schedule of Investment Allocation and Target Allocation

The target asset allocation percentages for 2020 were as follows:




Equity securities						Up to 100%
Commercial property						Not to exceed 50%
U.K. Government securities						Not to exceed 50%
Cash						Up to 100%

The plan assets by category for the years ended December 31, 2020 and 2019 were as follows:


	December 31,
	2020		2019
Asset Category
Cash and cash equivalents	$	348	$	516
Equity securities	3,101		2,090
Bonds	3,410		3,735
Other	1,116		949
Total	$	7,975	$	7,290

Schedule of Expected Benefit Payments

The following estimated future benefits payments are expected to be paid under the United Kingdom defined benefit plan:


Year Ending December 31,
2021	$	306
2022	318
2023	377
2024	404
2025	429
Years 2026-2030	1,844

Other Postretirement Benefits Plan

Defined Benefit Plan Disclosure

Schedule of Weighted Average Assumptions Used


	Year Ended December 31,
	2020		2019
Discount rate	2.5	%	3.1	%
Weighted average health care trend rate	4.8	%	4.9	%

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2020

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis


	Fair Value Measurements as of December 31, 2020								Fair Value Measurements as of December 31, 2019
	December 31, 2020		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		December 31, 2019		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Term deposits	$	18	$	18	$	—	$	—	$	17	$	17	$	—	$	—

Total assets	$	18	$	18	$	—	$	—	$	17	$	17	$	—	$	—
Interest rate swaps	$	1,097	$	—	$	1,097	$	—	$	480	$	—	$	480	$	—
Total liabilities	$	1,097	$	—	$	1,097	$	—	$	480	$	—	$	480	$	—

Commitments and Contingent Liabilities (Tables)

12 Months Ended

Dec. 31, 2020

Commitments and Contingencies Disclosure [Abstract]

Schedule of Product Warranty Liability

The following table sets forth the Company’s product warranty accrual:


	Warranty Liability
Balance as of December 31, 2019	$	1,222
Additions to warranty liability	801
Warranty liability utilized	(774)

Balance as of December 31, 2020	$	1,249

Schedule of Future Payments of Legal Settlements

The expected payments under the UPRR settlement agreement for the year ending December 31, 2021 and thereafter were as follows:


Year Ending December 31,
2021	$	8,000
2022	8,000
2023	8,000
2024	8,000


Total	$	32,000

Environmental Loss Contingencies

The following table sets forth the Company’s undiscounted environmental obligation:


	Environmental Liability
Balance as of December 31, 2019	$	2,608
Additions to environmental obligations	8
Environmental obligations utilized	(54)
Balance as of December 31, 2020	$	2,562

Other (Income) Expense (Tables)

12 Months Ended

Dec. 31, 2020

Other Income and Expenses [Abstract]

Other Income

The following table summarizes the Company’s other (income) expense for the years ended December 31, 2020, 2019, and 2018.


	2020		2019		2018
Disbursement from an unconsolidated partnership (a)	$	(1,874)	$	—	$	—
Loss on Infrastructure Solutions segment relocation and closure activities (b)	673		1,768		—
Loss on U.S. pension settlement (c)	—		2,210		—

Loss on Infrastructure Solutions segment asset sale (d)	—		—		269
Gain on prior Rail Technologies and Services segment warranty claim (e)	—		—		(525)
Foreign currency (gains) losses	(32)		202		(483)
Other	(877)		(1,261)		(469)
Other (income) expense - net	$	(2,110)	$	2,919	$	(1,208)

a.In the second quarter of 2020, the Company received a non-recurring disbursement of $1,874 from an unconsolidated partnership.

c.In the fourth quarter of 2019, the Company recorded an expense of $2,210 resulting from settlements within the Company’s U.S. defined benefit pension plan.

d.On June 19, 2018, the Company sold 54.5 acres of land in Willis, TX for $2,047, resulting in a pretax loss of $269 within the Infrastructure Solutions segment.

e.In 2018, the Rail Technologies and Services segment received a reimbursement of $525 for a 2016 warranty claim on a transit project.

Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2020

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

Quarterly financial information for the years ended December 31, 2020 and 2019 is presented below:


	Three Months Ended
	March 31, 2020		June 30, 2020		September 30, 2020		December 31, 2020
Net sales	$	121,907	$	141,563	$	118,365	$	115,576
Gross profit	$	23,122	$	28,138	$	22,061	$	21,685
Net (loss) income from continuing operations	$	(5)	$	6,970	$	16,578	$	2,280
Basic (loss) earnings per common share from continuing operations	$	(0.00)	$	0.66	$	1.57	$	0.22
Diluted (loss) earnings per common share from continuing operations	$	(0.00)	$	0.66	$	1.56	$	0.21
Net (loss) income	$	(1,866)	$	523	$	6,830	$	2,095
Basic (loss) earnings per common share	$	(0.18)	$	0.05	$	0.65	$	0.20
Diluted (loss) earnings per common share	$	(0.18)	$	0.05	$	0.64	$	0.20


	Three Months Ended
	March 31, 2019		June 30, 2019		September 30, 2019		December 31, 2019
Net sales	$	139,548	$	190,701	$	144,848	$	141,331
Gross profit	$	28,160	$	36,629	$	27,951	$	28,198
Net income from continuing operations	$	3,921	$	10,098	$	3,754	$	30,201
Basic earnings per common share from continuing operations	$	0.38	$	0.97	$	0.36	$	2.90
Diluted earnings per common share from continuing operations	$	0.37	$	0.96	$	0.35	$	2.83
Net income	$	3,690	$	9,564	$	3,064	$	26,250
Basic earnings per common share	$	0.36	$	0.92	$	0.29	$	2.52
Diluted earnings per common share	$	0.35	$	0.90	$	0.29	$	2.46

Summary of Significant Accounting Policies (Details)	12 Months Ended
Summary of Significant Accounting Policies (Details)	Dec. 31, 2020 USD ($) segment	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)
Property, Plant and Equipment
Number of reporting segments \| segment	2
Cash and cash equivalents	$ 7,564,000	$ 14,178,000
Impairments of long lived assets	0	0	$ 0
Goodwill impairment	0	0	0
Impairment of finite lived intangible assets	0	0	0
Product warranty reserve	1,249,000	1,222,000
Foreign currency transaction loss	(32,000)	202,000	(483,000)
Research and development expenses	$ 2,643,000	2,614,000	$ 2,646,000
Buildings \| Minimum
Property, Plant and Equipment
Property, plant and equipment useful life	7 years
Buildings \| Maximum
Property, Plant and Equipment
Property, plant and equipment useful life	40 years
Machinery and equipment \| Minimum
Property, Plant and Equipment
Property, plant and equipment useful life	2 years
Machinery and equipment \| Maximum
Property, Plant and Equipment
Property, plant and equipment useful life	50 years
Leasehold improvements \| Minimum
Property, Plant and Equipment
Property, plant and equipment useful life	7 years
Leasehold improvements \| Maximum
Property, Plant and Equipment
Property, plant and equipment useful life	19 years
Non Domestic
Property, Plant and Equipment
Cash and cash equivalents	$ 6,995,000	13,660,000
Bank term deposits	$ 18,000	$ 17,000

Business Segments - Narratives (Details)	12 Months Ended
Business Segments - Narratives (Details)	Dec. 31, 2020 segment
Segment Reporting [Abstract]
Number of reporting segments	2

Business Segments - Reconciliation of Revenue from Segments to Consolidated (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting Information
Net Sales	$ 115,576	$ 118,365	$ 141,563	$ 121,907	$ 141,331	$ 144,848	$ 190,701	$ 139,548	$ 497,411	$ 616,428	$ 581,064
Segment Assets	370,395				405,171				370,395	405,171	383,249
Depreciation/Amortization									13,579	14,389	15,032
Expenditures for Long-Lived Assets									9,179	6,026	3,658
Rail Technologies and Services
Segment Reporting Information
Net Sales									276,447	321,808	319,524
Infrastructure Solutions
Segment Reporting Information
Net Sales									220,964	294,620	261,540
Operating Segments
Segment Reporting Information
Net Sales									497,411	616,428	581,064
Segment Profit									24,571	43,256	41,055
Segment Assets	299,004				317,011				299,004	317,011	326,916
Depreciation/Amortization									12,222	13,061	13,767
Expenditures for Long-Lived Assets									8,504	5,674	3,356
Operating Segments \| Rail Technologies and Services
Segment Reporting Information
Net Sales									276,447	321,808	319,524
Segment Profit									16,321	19,641	19,468
Segment Assets	161,485				186,323				161,485	186,323	175,704
Depreciation/Amortization									6,138	6,469	6,810
Expenditures for Long-Lived Assets									4,599	2,293	941
Operating Segments \| Infrastructure Solutions
Segment Reporting Information
Net Sales									220,964	294,620	261,540
Segment Profit									8,250	23,615	21,587
Segment Assets	$ 137,519				$ 130,688				137,519	130,688	151,212
Depreciation/Amortization									6,084	6,592	6,957
Expenditures for Long-Lived Assets									$ 3,905	$ 3,381	$ 2,415

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (bb)
-URI http://asc.fasb.org/extlink&oid=121559654&loc=d3e5710-111685

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 25
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(12))
-URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

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+ Details

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

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+ Details

Business Segments - Reconciliation of Operating Profit (Loss) from Segments to Consolidated (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income from Operations
Interest expense - net	$ (470)	$ (3,761)	$ (4,911)	$ (6,134)
Other income (expense)		2,110	(2,919)	1,208
Income (loss) before income taxes		13,982	24,139	(24,569)
Assets
Segment Assets	370,395	370,395	405,171	383,249
Depreciation/Amortization
Depreciation/Amortization		13,579	14,389	15,032
Expenditures for Long-Lived Assets
Expenditures for Long-Lived Assets		9,179	6,026	3,658
Operating Segments
Income from Operations
Total segment profit		24,571	43,256	41,055
Interest expense - net		(3,761)	(4,911)	(6,134)
Other income (expense)		2,298	(2,919)	1,208
Concrete Tie Settlement expense (Note 18)		0	0	(43,400)
Corporate expense and other unallocated charges		(9,126)	(11,287)	(17,298)
Income (loss) before income taxes		13,982	24,139	(24,569)
Assets
Segment Assets	299,004	299,004	317,011	326,916
Depreciation/Amortization
Depreciation/Amortization		12,222	13,061	13,767
Expenditures for Long-Lived Assets
Expenditures for Long-Lived Assets		8,504	5,674	3,356
Unallocated corporate assets
Assets
Segment Assets	$ 71,391	71,391	88,160	56,333
Depreciation/Amortization
Depreciation/Amortization		1,357	1,328	1,265
Expenditures for Long-Lived Assets
Expenditures for Long-Lived Assets		$ 675	$ 352	$ 302

Business Segments - Sales by Geographical Location (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues from External Customers and Long-Lived Assets
Net Sales	$ 115,576	$ 118,365	$ 141,563	$ 121,907	$ 141,331	$ 144,848	$ 190,701	$ 139,548	$ 497,411	$ 616,428	$ 581,064
United States
Revenues from External Customers and Long-Lived Assets
Net Sales									398,288	490,735	439,002
United Kingdom
Revenues from External Customers and Long-Lived Assets
Net Sales									44,643	41,879	66,451
Canada
Revenues from External Customers and Long-Lived Assets
Net Sales									34,498	57,574	42,810
Other
Revenues from External Customers and Long-Lived Assets
Net Sales									$ 19,982	$ 26,241	$ 32,800

- Definition

+ References

+ Details

Business Segments - Long-Lived Assets By Geographical Location (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information
Long-Lived assets	$ 62,085	$ 60,435
United States
Segment Reporting Information
Long-Lived assets	57,445	55,222
Canada
Segment Reporting Information
Long-Lived assets	3,011	3,590
United Kingdom
Segment Reporting Information
Long-Lived assets	1,617	1,610
Other
Segment Reporting Information
Long-Lived assets	$ 12	$ 13

Business Segment - Sales by Major Product Line (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenue from External Customer
Net Sales	$ 115,576	$ 118,365	$ 141,563	$ 121,907	$ 141,331	$ 144,848	$ 190,701	$ 139,548	$ 497,411	$ 616,428	$ 581,064
Rail Technologies and Services
Revenue from External Customer
Net Sales									276,447	321,808	319,524
Infrastructure Solutions
Revenue from External Customer
Net Sales									220,964	294,620	261,540
Rail Products \| Rail Technologies and Services
Revenue from External Customer
Net Sales									186,263	208,145	203,054
Rail Technologies \| Rail Technologies and Services
Revenue from External Customer
Net Sales									90,184	113,663	116,470
Fabricated Steel Products \| Infrastructure Solutions
Revenue from External Customer
Net Sales									85,399	114,076	102,246
Precast Concrete Products \| Infrastructure Solutions
Revenue from External Customer
Net Sales									63,308	68,410	56,407
Coatings and Measurement \| Infrastructure Solutions
Revenue from External Customer
Net Sales									$ 72,257	$ 112,134	$ 102,887

- Definition

+ References

+ Details

Discontinued Operations - Narrative (Details) - USD ($) $ in Thousands		12 Months Ended
	Sep. 04, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss from discontinued operations		$ 18,241	$ 5,406	$ 582
Test and Inspection Services
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture of businesses	$ 4,000
Loss from discontinued operations	$ 10,034

Discontinued Operations - Net Sales and Losses from Discontinued Operations (Details) - USD ($) $ in Thousands		12 Months Ended
	Sep. 04, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss from discontinued operations		$ (23,979)	$ (6,742)	$ (2,142)
Income tax benefit		5,738	1,336	1,560
Loss from discontinued operations (Note 3)		(18,241)	(5,406)	(582)
Test and Inspection Services
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss from discontinued operations (Note 3)	$ (10,034)
Test and Inspection Services \| Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales		13,590	38,629	45,905
Loss from discontinued operations		(10,807)	(6,742)	(2,142)
Income tax benefit		2,600	1,336	1,560
Loss on the sale of discontinued operations		(13,172)	0	0
Income tax benefit on the sale of discontinued operations		3,138	0	0
Loss from discontinued operations (Note 3)		$ (18,241)	$ (5,406)	$ (582)

- Definition

Amount before tax of income (loss) from a discontinued operation. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

- Definition

Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal.

+ References

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+ Details

Discontinued Operations - Assets and Liabilities of the Discontinued Operations (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Total current assets	$ 0	$ 6,308
Current liabilities:
Total current liabilities	$ 330	5,638
Test and Inspection Services \| Discontinued Operations, Disposed of by Sale
Current assets:
Accounts receivable - net		4,959
Inventories - net		840
Other current assets		509
Total current assets		6,308
Property, plant, and equipment - net		21,879
Operating lease right-of-use assets - net		1,994
Other assets:
Other intangibles - net		1,401
Deferred tax assets		9,116
Other assets		83
Total assets		40,781
Current liabilities:
Accounts payable		3,332
Accrued payroll and employee benefits		902
Current maturities of long-term debt		28
Other accrued liabilities		1,376
Total current liabilities		5,638
Long-term debt		13
Long-term operating lease liabilities		1,256
Other long-term liabilities		4,342
Total liabilities		$ 11,249

Revenue - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Revenue - Narratives (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of Revenue
Total net sales	$ 115,576	$ 118,365	$ 141,563	$ 121,907	$ 141,331	$ 144,848	$ 190,701	$ 139,548	$ 497,411	$ 616,428	$ 581,064
Contract with customer, assets	37,843				37,032				37,843	37,032
Contract assets transferred to receivables									27,126	24,487
Cash proceeds from liability contract									803	4,358
Revenue recognized from contract liability									3,784	1,462	$ 1,141
Deferred revenue (Note 4)	7,144				8,446				7,144	8,446
Contract liabilities	$ 1,324				$ 4,472				$ 1,324	$ 4,472
Over time
Disaggregation of Revenue
Customer revenue transferred (percentage)									29.40%	30.30%	28.10%
Total net sales									$ 146,020	$ 186,775	$ 163,253
Over time \| Performance Based
Disaggregation of Revenue
Total net sales									101,160	136,014	121,919
Over time \| Delivery Based
Disaggregation of Revenue
Total net sales									$ 44,860	$ 50,761	$ 41,334
Point in time
Disaggregation of Revenue
Customer revenue transferred (percentage)									70.60%	69.70%	71.90%
Total net sales									$ 351,391	$ 429,653	$ 417,811

Revenue - Timing of Transfer (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of Revenue
Total net sales	$ 115,576	$ 118,365	$ 141,563	$ 121,907	$ 141,331	$ 144,848	$ 190,701	$ 139,548	$ 497,411	$ 616,428	$ 581,064
Point in time
Disaggregation of Revenue
Total net sales									351,391	429,653	417,811
Over time
Disaggregation of Revenue
Total net sales									146,020	186,775	163,253
Rail Technologies and Services
Disaggregation of Revenue
Total net sales									276,447	321,808	319,524
Rail Technologies and Services \| Point in time
Disaggregation of Revenue
Total net sales									212,212	240,047	232,814
Rail Technologies and Services \| Over time
Disaggregation of Revenue
Total net sales									64,235	81,761	86,710
Infrastructure Solutions
Disaggregation of Revenue
Total net sales									220,964	294,620	261,540
Infrastructure Solutions \| Point in time
Disaggregation of Revenue
Total net sales									139,179	189,606	184,997
Infrastructure Solutions \| Over time
Disaggregation of Revenue
Total net sales									$ 81,785	$ 105,014	$ 76,543

- Definition

+ References

+ Details

Revenue - Remaining Performance Obligation (Details) $ in Thousands	Dec. 31, 2020 USD ($)
Revenue from Contract with Customer [Abstract]
Revenue remaining performance obligation	$ 248,232
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue remaining performance obligation (percentage)	13.40%
Performance obligations expected to be satisfied, expected timing	1 year

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets
Amortization expense	$ 5,729	$ 6,445	$ 6,966
Finite-lived intangible assets, carrying value	36,897	42,113
Accumulated amortization	43,379	38,656
Customer relationships
Finite-Lived Intangible Assets
Finite-lived intangible assets, carrying value	20,355	22,152
Accumulated amortization	15,914	13,453
Customer relationships \| Test and Inspection Services
Finite-Lived Intangible Assets
Finite-lived intangible assets, carrying value	1,893
Accumulated amortization	587
Non-compete agreements
Finite-Lived Intangible Assets
Fully amortized intangible asset	$ 1,232	2,830
Trademarks and trade names
Finite-Lived Intangible Assets
Fully amortized intangible asset		$ 723
Minimum
Finite-Lived Intangible Assets
Finite lived intangible asset, useful life	5 years
Maximum
Finite-Lived Intangible Assets
Finite lived intangible asset, useful life	25 years
Weighted Average
Finite-Lived Intangible Assets
Finite lived intangible asset, useful life	16 years
Weighted Average \| Customer relationships
Finite-Lived Intangible Assets
Finite lived intangible asset, useful life	18 years	18 years

Goodwill and Other Intangible Assets - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Goodwill
Goodwill, beginning balance	$ 19,565	$ 19,258
Foreign currency translation impact	325	307
Acquisitions	450
Goodwill, ending balance	20,340	19,565
Rail Technologies and Services
Goodwill
Goodwill, beginning balance	14,418	14,111
Foreign currency translation impact	325	307
Acquisitions	0
Goodwill, ending balance	14,743	14,418
Infrastructure Solutions
Goodwill
Goodwill, beginning balance	5,147	5,147
Foreign currency translation impact	0	0
Acquisitions	450
Goodwill, ending balance	$ 5,597	$ 5,147

Goodwill and Other Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets
Gross Carrying Value	$ 80,276	$ 80,769
Accumulated Amortization	(43,379)	(38,656)
Net Carrying Amount	36,897	42,113
Non-compete agreements
Finite-Lived Intangible Assets
Gross Carrying Value		1,272
Accumulated Amortization		(1,259)
Net Carrying Amount		13
Patents
Finite-Lived Intangible Assets
Gross Carrying Value	383	377
Accumulated Amortization	(206)	(188)
Net Carrying Amount	177	189
Customer relationships
Finite-Lived Intangible Assets
Gross Carrying Value	36,269	35,605
Accumulated Amortization	(15,914)	(13,453)
Net Carrying Amount	20,355	22,152
Trademarks and trade names
Finite-Lived Intangible Assets
Gross Carrying Value	7,809	7,787
Accumulated Amortization	(4,135)	(3,551)
Net Carrying Amount	3,674	4,236
Technology
Finite-Lived Intangible Assets
Gross Carrying Value	35,815	35,728
Accumulated Amortization	(23,124)	(20,205)
Net Carrying Amount	$ 12,691	$ 15,523
Weighted Average
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years	16 years
Weighted Average \| Non-compete agreements
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years		4 years
Weighted Average \| Patents
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years	10 years	10 years
Weighted Average \| Customer relationships
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years	18 years	18 years
Weighted Average \| Trademarks and trade names
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years	16 years	16 years
Weighted Average \| Technology
Finite-Lived Intangible Assets
Weighted Average Amortization Period In Years	13 years	13 years

Goodwill and Other Intangible Assets - Schedule of Expected Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
2021	$ 5,856
2022	5,767
2023	5,296
2024	4,293
2025	2,458
2026 and thereafter	13,227
Net Carrying Amount	$ 36,897	$ 42,113

Accounts Receivable - Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Receivables [Abstract]
Accounts receivable	$ 59,242	$ 74,689
Allowance for doubtful accounts	(944)	(1,073)
Accounts receivable - net	$ 58,298	$ 73,616

Accounts Receivable (Narratives) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Reserve for uncollectable accounts	$ 365	$ 75	$ 1,274

Accounts Receivable - Allowance for Doubtful Accounts (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for doubtful accounts, beginning balance	$ 1,073
Current period provision	286
Write-off against allowance	(415)
Allowance for doubtful accounts, ending balance	$ 944

Accounts Receivable - Segment (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accounts Receivable
Trade, net	$ 58,212	$ 73,498
Rail Technologies and Services
Accounts Receivable
Trade, net	33,960	44,941
Infrastructure Solutions
Accounts Receivable
Trade, net	$ 24,252	$ 28,557

Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Finished goods	$ 60,766	$ 59,024
Contract assets	37,843	37,032
Work-in-process	5,143	3,728
Raw materials	12,708	18,677
Inventories - net	$ 116,460	$ 118,461

Property, Plant and Equipment (Details) $ in Thousands		12 Months Ended
Property, Plant and Equipment (Details) $ in Thousands	Jun. 19, 2018 USD ($) a	Dec. 31, 2020 USD ($) a	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)
Property, Plant and Equipment
Gross property, plant, and equipment		$ 168,638	$ 159,304
Less: accumulated depreciation and amortization, including accumulated amortization of finance leases		(106,553)	(98,869)
Property, plant, and equipment - net		62,085	60,435
Depreciation		7,850	7,944	$ 8,066
Proceeds from the sale of property, plant, and equipment		16	930	2,309
Land in Willis, TX \| Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Tubular and Energy Services
Property, Plant and Equipment
Proceeds from the sale of property, plant, and equipment	$ 2,047
Area of land (in acres) \| a	54.5
Ball Winch Field Service \| Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Tubular and Energy Services
Property, Plant and Equipment
Loss on sale of land				$ 269
Land
Property, Plant and Equipment
Gross property, plant, and equipment		$ 6,627	6,612
Area of land (in acres) \| a		54.5
Improvements to land and leaseholds
Property, Plant and Equipment
Gross property, plant, and equipment		$ 17,573	17,172
Buildings
Property, Plant and Equipment
Gross property, plant, and equipment		27,348	25,370
Machinery and equipment, including equipment under finance leases
Property, Plant and Equipment
Gross property, plant, and equipment		116,175	106,372
Construction in progress
Property, Plant and Equipment
Gross property, plant, and equipment		915	$ 3,778
Land and Building
Property, Plant and Equipment
Proceeds from the sale of property, plant, and equipment		900
Gain on sale of property		$ 198

Leases - Narratives (Details) - USD ($) $ in Thousands	12 Months Ended
Leases - Narratives (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Lessee, Lease, Description
Operating lease right-of-use assets	$ 16,069	$ 11,280
Other current liabilities	2,553	2,268
Long-term operating lease liabilities	$ 13,516	$ 9,012
Lessee lease renewal term	12 years
Lessee, lease, termination period	1 year
Minimum
Lessee, Lease, Description
Lessee remaining lease term	2 years
Maximum
Lessee, Lease, Description
Lessee remaining lease term	12 years
ASU 2016-02
Lessee, Lease, Description
Operating lease right-of-use assets			$ 13,585
Other current liabilities			3,322
Long-term operating lease liabilities			$ 10,263

Leases - Balance Sheet Location (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Operating leases
Operating lease right-of-use assets	$ 16,069	$ 11,280
Other current liabilities	2,553	2,268
Long-term operating lease liabilities	13,516	9,012
Total operating lease liabilities	16,069	11,280
Finance leases
Property, plant, and equipment	1,116	3,426
Property, plant, and equipment	(869)	(2,892)
Property, plant, and equipment - net	247	534
Current maturities of long-term debt	119	377
Long-term debt	128	157
Total finance lease liabilities	$ 247	$ 534
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:AssetsAbstract
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:DebtCurrent
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:LiabilitiesNoncurrentAbstract
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:LiabilitiesCurrentAbstract	us-gaap:LiabilitiesCurrentAbstract

Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
Leases - Lease Cost (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Lease, Cost
Amortization of finance leases	$ 429	$ 692
Interest on lease liabilities	72	54
Operating lease cost	2,964	3,176
Sublease income	(167)	(18)
Total lease cost	$ 3,298	$ 3,904

Leases - Cash Flows Components (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ (3,636)	$ (3,829)
Financing cash flows from finance leases	(461)	(692)
Operating leases	$ 7,753	$ 2,495

Leases - Weighted Average Lease Term and Discount Rate (Details)	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease weighted-average remaining lease term	7 years	7 years
Operating lease weighted-average discount rate	5.10%	5.20%
Finance lease weighted-average remaining lease term	1 year	1 year
Finance lease weighted-average discount rate	4.20%	4.30%

Leases - Estimated Annual Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Operating Leases
2021	$ 3,305
2022	2,856
2023	2,632
2024	2,587
2025	2,385
2026 and thereafter	5,378
Operating lease, liability, payments, due	19,143
Interest	(3,074)
Total operating lease liabilities	16,069	$ 11,280
Finance Leases
2021	174
2022	97
2023	29
2024	11
2025	0
2026 and thereafter	0
Finance lease liability, payments, due	311
Interest	(64)
Total finance lease liabilities	$ 247	$ 534

Investments (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Investments (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule of Equity Method Investments
Capital expenditures on property, plant, and equipment	$ 0	$ 0	$ 3,875
Repayment of revolving line of credit from equity method investment	$ 0	$ 0	$ 1,235

Long-Term Debt and Related Matters - Schedule of Long-term Debt Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Revolving credit facility with an interest rate of 3.50% as of December 31, 2020 and 4.28% as of December 31, 2019	$ 44,777	$ 33,868
Term loan payable in quarterly installments through April 30, 2024 with an interest rate of 4.19% at December 31, 2019	0	23,750
Lease obligations payable in installments through 2024 with a weighted average interest rate of 4.16% as of December 31, 2020 and 3.59% as of December 31, 2019	247	534
Total	45,024	58,152
Less: current maturities	(119)	(2,877)
Long-term portion	$ 44,905	$ 55,275
Interest rate on credit facility (percent)	3.50%	4.28%
Accounts payable, interest-bearing, interest rate		4.19%
Weighted average interest rate on debt (percent)	4.16%	3.59%

Long-Term Debt and Related Matters - Schedule of Long Term Debt Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
2021	$ 119
2022	95
2023	24
2024	44,786
2025	0
2026 and thereafter	0
Total	$ 45,024	$ 58,152

Long-Term Debt and Related Matters - Narrative (Details)		3 Months Ended
	Jun. 26, 2020 USD ($)	Jun. 30, 2020 USD ($)	Dec. 31, 2020 USD ($)	Jun. 25, 2020 USD ($)	Dec. 31, 2019 USD ($)	Apr. 30, 2019 USD ($)
Line of Credit Facility
Line of credit facility, amount outstanding			$ 44,777,000		$ 33,868,000
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company
Line of Credit Facility
Basket for dispositions				$ 25,000,000
Liquidity covenant		$ 50,000,000
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| First Amendment
Line of Credit Facility
Revolving facility usage	1.50
Basket for dispositions	$ 40,000,000
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| First Amendment \| Inventories
Line of Credit Facility
Minimum working capital to revolving facility usage ratio	0.50
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| First Amendment \| Accounts Receivable
Line of Credit Facility
Minimum working capital to revolving facility usage ratio	0.85
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| First Amendment \| Debt Instrument, Redemption, Period One
Line of Credit Facility
Maximum leverage ratio	3.25
Maximum liquidity ratio	3.50
Minimum fixed charge coverage ratio	1.00
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| First Amendment \| Debt Instrument, Redemption, Period Two
Line of Credit Facility
Maximum leverage ratio	3.00
Maximum liquidity ratio	3.25
Minimum fixed charge coverage ratio	1.05
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| First Amendment \| Debt Instrument, Redemption, Period Three
Line of Credit Facility
Maximum leverage ratio	2.75
Maximum liquidity ratio	3.00
Minimum fixed charge coverage ratio	1.15
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| First Amendment \| Debt Instrument, Redemption, Period Four
Line of Credit Facility
Minimum fixed charge coverage ratio	1.25
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| Euro-rate \| First Amendment
Line of Credit Facility
Debt instrument, basis spread on variable rate	1.00%
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| Euro-rate \| Minimum \| First Amendment
Line of Credit Facility
Debt instrument, basis spread on variable rate	2.00%
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| Euro-rate \| Maximum \| First Amendment
Line of Credit Facility
Debt instrument, basis spread on variable rate	3.00%
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| Base Rate \| First Amendment
Line of Credit Facility
Debt instrument, basis spread on variable rate	1.00%
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| Base Rate \| Minimum \| First Amendment
Line of Credit Facility
Debt instrument, basis spread on variable rate	1.00%
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| Base Rate \| Maximum \| First Amendment
Line of Credit Facility
Debt instrument, basis spread on variable rate	2.00%
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| Overnight Bank Funding Rate \| First Amendment
Line of Credit Facility
Debt instrument, basis spread on variable rate	0.50%
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| Revolving Credit Facility
Line of Credit Facility
Line of credit facility, amount outstanding			949,000		492,000
Potential increase to borrowing capacity						$ 50,000,000
Liquidity covenant	$ 25,000,000
Aggregate acquisition consideration threshold, per period	50,000,000
Aggregate acquisition consideration threshold	100,000,000
Line of credit facility, current borrowing capacity			69,274,000		$ 105,640,000
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| Revolving Credit Facility \| First Amendment
Line of Credit Facility
Line of credit facility, maximum borrowing capacity	140,000,000
Line of credit facility, accordion feature, decrease limit	120,000,000
Line of credit, accordion feature, lower borrowing capacity	25,000,000		$ 5,000,000
PNC Bank, N.A., Bank of America, N.A., Wells Fargo Bank, N.A., Citizens Bank of Pennsylvania, and Branch Banking and Trust Company \| Secured Debt \| First Amendment
Line of Credit Facility
Debt instrument, face amount	25,000,000
Line of credit facility, amount outstanding	$ 22,500,000

Stockholders' Equity - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Equity [Abstract]
Common stock, shares authorized (shares)	20,000,000	20,000,000
Common stock, issued (shares)	11,115,779	11,115,779
Common stock, par value (per share)	$ 0.01	$ 0.01	$ 0.01
Shares paid for tax withholding (shares)	95,285	34,198	11,445
Adjustments related to tax withholding	$ 1,665	$ 621	$ 316
Treasury shares acquired (shares)	0	0	0

Stockholders' Equity - Rollforward of Common Stock (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Increase (Decrease) in Stockholders' Equity
Beginning (shares)	10,422,091
Ending (shares)	10,563,290	10,422,091
Treasury
Increase (Decrease) in Stockholders' Equity
Beginning (shares)	693,688	749,772	775,203
Issued for stock-based compensation plans (shares)	(141,199)	(56,084)	(25,431)
Ending (shares)	552,489	693,688	749,772
Common Stock
Increase (Decrease) in Stockholders' Equity
Beginning (shares)	10,422,091	10,366,007	10,340,576
Issued for stock-based compensation plans (shares)	141,199	56,084	25,431
Ending (shares)	10,563,290	10,422,091	10,366,007

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss	$ 176,830	$ 169,862	$ 122,119	$ 154,496
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss	(20,268)	(20,183)	$ (22,191)	$ (17,767)
Pension and post-retirement benefit plan adjustments
Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss	(4,008)	(2,959)
Unrealized loss on interest rate swap contracts
Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss	(766)	(230)
Foreign currency translation adjustments
Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss	$ (15,494)	$ (16,994)

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References + Details

Earning Per Common Share - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Numerator for basic and diluted earnings per common share:
Income (loss) from continuing operations	$ 2,280	$ 16,578	$ 6,970	$ (5)	$ 30,201	$ 3,754	$ 10,098	$ 3,921	$ 25,823	$ 47,974	$ (30,586)
Loss from discontinued operations (Note 3)									(18,241)	(5,406)	(582)
Net income (loss)	$ 2,095	$ 6,830	$ 523	$ (1,866)	$ 26,250	$ 3,064	$ 9,564	$ 3,690	$ 7,582	$ 42,568	$ (31,168)
Denominator:
Weighted average shares outstanding (shares)									10,540	10,410	10,362
Denominator for basic earnings per common share (shares)									10,540	10,410	10,362
Effect of dilutive securities:
Other stock compensation plans (shares)									131	234	0
Dilutive potential common shares (shares)									131	234	0
Denominator for diluted earnings per common share - adjusted weighted average shares outstanding and assumed conversions (shares)									10,671	10,644	10,362
Basic earnings (loss) per common share from continuing operations (usd per share)	$ 0.22	$ 1.57	$ 0.66	$ (0.00)	$ 2.90	$ 0.36	$ 0.97	$ 0.38	$ 2.45	$ 4.61	$ (2.95)
Basic earnings (loss) per common share from discontinued operations (usd per share)									(1.73)	(0.52)	(0.06)
Basic earnings (earnings) per common share (usd per share)	0.20	0.65	0.05	(0.18)	2.52	0.29	0.92	0.36	0.72	4.09	(3.01)
Diluted earnings (loss) per common share from continuing operations (usd per share)	0.21	1.56	0.66	(0.00)	2.83	0.35	0.96	0.37	2.42	4.51	(2.95)
Diluted earnings (loss) per common share from discontinued operations (usd per share)									(1.71)	(0.51)	(0.06)
Diluted earnings (loss) per common share (usd per share)	$ 0.20	$ 0.64	$ 0.05	$ (0.18)	$ 2.46	$ 0.29	$ 0.90	$ 0.35	$ 0.71	$ 4.00	$ (3.01)
Anti-dilutive share, shares											117

Income Taxes - Income Before Income Tax Domestic And Foreign Components Table (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Domestic	$ 9,618	$ 18,972	$ (32,466)
Foreign	4,364	5,167	7,897
Income (loss) before income taxes	$ 13,982	$ 24,139	$ (24,569)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 20
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 235
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-URI http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

+ Details

Income Taxes - Significant Components Of The Provision For Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current
Federal	$ (9,506)	$ 4,012	$ 3,807
State	130	620	133
Foreign	1,852	1,925	3,675
Total current	(7,524)	6,557	7,615
Deferred
Federal	(292)	(23,661)	(55)
State	(3,458)	(6,229)	(8)
Foreign	(567)	(502)	(1,535)
Total deferred	(4,317)	(30,392)	(1,598)
Total income tax expense	$ (11,841)	$ (23,835)	$ 6,017

Income Taxes - Reconciliation Of Income Tax Rates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Effective Income Tax Rate Reconciliation, Amount
Statutory rate	$ 2,936	$ 5,069	$ (5,159)
Foreign tax rate differential	65	129	156
State income taxes, net of federal benefit	1,003	83	(700)
Non-deductible expenses	181	278	219
Tax benefits related to disposition of the Test and Inspection Services business	(16,282)	0	0
Global intangible low-taxed income, net of tax credits	621	145	171
Income tax credits	(1,357)	(126)	(633)
Nondeductible executive compensation	132	234	351
Tax on unremitted foreign earnings	174	216	149
Change in valuation allowance	731	(29,966)	11,400
Other	(45)	103	63
Total income tax expense	$ (11,841)	$ (23,835)	$ 6,017
Effective Income Tax Rate Reconciliation, Percent
Statutory rate	21.00%	21.00%	21.00%
Foreign tax rate differential	0.50%	0.50%	(0.60%)
State income taxes, net of federal benefit	7.20%	0.30%	2.80%
Non-deductible expenses	1.30%	1.20%	(0.90%)
Tax benefits related to disposition of the Test and Inspection Services business	(116.40%)	0.00%	0.00%
Global intangible low-taxed income, net of tax credits	4.40%	0.60%	(0.70%)
Income tax credits	(9.70%)	(0.50%)	2.60%
Nondeductible executive compensation	0.90%	1.00%	(1.40%)
Tax on unremitted foreign earnings	1.20%	0.90%	(0.60%)
Change in valuation allowance	5.20%	(124.10%)	(46.40%)
Other	(0.30%)	0.40%	(0.30%)
Total income tax expense/ Effective rate	(84.70%)	(98.70%)	(24.50%)

Income Taxes - Significant Components Of Deferred Tax Liabilities And Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Goodwill and other intangibles	$ 7,857	$ 8,782
Accrued settlement	8,112	10,196
Deferred compensation	2,351	3,620
Contingent liabilities	649	786
Net operating loss / tax credit carryforwards	25,123	1,118
Pension and post-retirement liability	1,696	1,414
Inventories	1,529	1,118
Warranty reserve	297	294
Accounts receivable	214	254
Other	709	585
Total deferred tax assets	48,537	28,167
Less: valuation allowance	(1,483)	(752)
Net deferred tax assets	47,054	27,415
Deferred tax liabilities:
Goodwill and other intangibles	(4,116)	(4,454)
Depreciation	(7,140)	(5,638)
Inventory § 481(a) adjustment	(1,027)	(2,065)
Unremitted earnings of foreign subsidiaries	(200)	(390)
Other	(175)	(97)
Total deferred tax liabilities	(12,658)	(12,644)
Net deferred tax assets	$ 34,396	$ 14,771

Income Taxes - Narratives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating Loss Carryforwards
Income taxes receivable, current	$ 9,008
Valuation allowance, increase (decrease)		$ (29,648)
Deferred tax assets, tax credit carryforwards, foreign	34
Deferred tax asset valuation allowance	1,483	752
Operating loss carryforward, valuation allowance	792
Foreign earnings repatriated	4,000
Unremiited earnings of foreign subsidiary	200	390
Unrecognized tax benefit that would impact effective tax rate	409
Accrued interest and penalties	333	327
Net deferred tax asset	47,054	27,415
State and local
Operating Loss Carryforwards
Operating loss carryforwards	8,320	$ 901
Deferred tax asset valuation allowance	657
Foreign tax authority
Operating Loss Carryforwards
Tax credit carryforward, amount	34
Foreign tax authority \| Secretariat of the Federal Revenue Bureau of Brazil
Operating Loss Carryforwards
Operating loss carryforwards	2,609
Domestic Tax Authority
Operating Loss Carryforwards
Operating loss carryforwards	78,300
Research tax credit carryforward, amount	$ 1,244

Income Taxes - Reconciliation Of Unrecognized Tax Benefits Table (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns
Unrecognized tax benefit beginning of period:	$ 414	$ 481
Decrease based on tax position for prior periods	(5)	(67)
Balance at end of period	$ 409	$ 414

Stock-based Compensation - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	$ 1,136,000	$ 3,155,000	$ 3,836,000
Expected cost on shares expected to vest	$ 2,995,000
Recognition period for compensation expense not yet recognized	3 years 2 months 12 days
Weighted average shares granted (usd per share)	$ 16.72	$ 18.63	$ 27.05
Fully Vested and Restricted Stock \| Director
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	$ 576,000	$ 526,000	$ 880,000
Granted (shares)	50,316	21,532	24,427
Weighted average shares granted (usd per share)	$ 12.79	$ 24.38	$ 23.64
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Granted (shares)	12,058	12,304	14,914
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Granted (shares)	104,789	62,125	62,320
Restricted Stock \| Vesting period one
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period	4 years
Restricted Stock \| Vesting period two
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period	3 years
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period	3 years
Granted (shares)	105,857	89,092	65,421
Restricted Stock And Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	$ 557,000	$ 2,630,000	$ 2,956,000
Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	$ 0	$ 0
Share-based compensation, number of shares authorized (shares)	2,058,000
Shares granted in period (shares)	0	0	0
Omnibus Plan \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period	10 years
Omnibus Plan \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period	1 year

Stock-based Compensation - Restricted Stock Deferred Stock, and Performance Share Units (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value
Weighted average share price, beginning balance (usd per share)	$ 18.50	$ 18.61	$ 16.53
Weighted average shares granted (usd per share)	16.72	18.63	27.05
Weighted average shares vested (usd per share)	15.59	19.61	28.07
Weighted average shares adjustment for incentive awards expected to vest (usd per share)	25.04	24.30	26.93
Weighted average shares canceled and forfeited (usd per share)	20.07	20.79	16.38
Weighted average share price, ending balance (usd per share)	$ 18.05	$ 18.50	$ 18.61
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested Shares, Outstanding, Beginning Balance (shares)	150,799	191,825	186,806
Granted (shares)	104,789	62,125	62,320
Vested (shares)	(73,260)	(90,282)	(36,876)
Adjustment for incentive awards expected to vest (shares)	0	0	0
Canceled and forfeited (shares)	(10,394)	(12,869)	(20,425)
Nonvested Shares, Outstanding, Ending Balance (shares)	171,934	150,799	191,825
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested Shares, Outstanding, Beginning Balance (shares)	54,078	41,774	26,860
Granted (shares)	12,058	12,304	14,914
Vested (shares)	0	0	0
Adjustment for incentive awards expected to vest (shares)	0	0	0
Canceled and forfeited (shares)	0	0	0
Nonvested Shares, Outstanding, Ending Balance (shares)	66,136	54,078	41,774
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested Shares, Outstanding, Beginning Balance (shares)	331,148	300,373	181,341
Granted (shares)	105,857	89,092	65,421
Vested (shares)	(163,224)	0	0
Adjustment for incentive awards expected to vest (shares)	(96,364)	(52,180)	65,491
Canceled and forfeited (shares)	(27,395)	(6,137)	(11,880)
Nonvested Shares, Outstanding, Ending Balance (shares)	150,022	331,148	300,373

Retirement Plans - Narrative (Details) $ in Thousands	12 Months Ended
Retirement Plans - Narrative (Details) $ in Thousands	Dec. 31, 2020 USD ($) plan	Dec. 31, 2019 USD ($)
Defined Benefit Plan Disclosure
Net loss to be recognize during the next fiscal period	$ 24
United States
Defined Benefit Plan Disclosure
Defined benefit plans, estimated future employer contributions in current fiscal year	$ 1,000
Pension Plan
Defined Benefit Plan Disclosure
Defined contribution plan number \| plan	6
Pension Plan \| United States
Defined Benefit Plan Disclosure
Number of retirement plans \| plan	3
Number of defined benefit plans \| plan	1
Defined contribution plan number \| plan	2
Accrued pension obligation	$ 3,989	$ 3,449
Defined benefit plan, contributions	$ 300	550
Pension Plan \| Canada
Defined Benefit Plan Disclosure
Defined contribution plan number \| plan	2
Pension Plan \| United Kingdom
Defined Benefit Plan Disclosure
Defined contribution plan number \| plan	2
Defined benefit plans, estimated future employer contributions in current fiscal year	$ 337
Accrued pension obligation	2,290	1,811
Defined benefit plan, contributions	$ 337	314
Other Postretirement Benefits Plan
Defined Benefit Plan Disclosure
Service period	10 years
Other Postretirement Benefits Plan \| Rail Technologies
Defined Benefit Plan Disclosure
Accrued pension obligation	$ 932	$ 840

Retirement Plans - Schedule of Benefit Obligation, Fair Value of Assets, and Funded Status of the Plans (Details) - Pension Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
United States
Change in benefit obligation
Benefit obligation at beginning of year	$ 7,809	$ 16,717
Interest cost	224	648	$ 622
Actuarial loss	813	400
Benefits paid	(398)	(840)
Settlements	0	(9,116)
Benefit obligation at end of year	8,448	7,809	16,717
Change in plan asset
Fair value of assets at beginning of year	4,360	12,468
Actual gain on plan assets	197	1,298
Employer contribution	300	550
Benefits paid	(398)	(840)
Settlements	0	(9,116)
Fair value of assets at end of year	4,459	4,360	12,468
Funded status at end of year	(3,989)	(3,449)
Amount recognized in the consolidated balance sheet consists of:
Other long-term liabilities	(3,989)	(3,449)
Amounts recognized in accumulated other comprehensive income consists of:
Net loss	2,686	1,893
Foreign Plan
Change in benefit obligation
Interest cost			194
United Kingdom
Change in benefit obligation
Benefit obligation at beginning of year	9,101	7,750
Interest cost	184	221
Actuarial loss	996	1,142
Benefits paid	(283)	(326)
Foreign currency exchange rate changes	267	314
Benefit obligation at end of year	10,265	9,101	7,750
Change in plan asset
Fair value of assets at beginning of year	7,290	6,347
Actual gain on plan assets	453	697
Employer contribution	337	314
Benefits paid	(319)	(326)
Foreign currency exchange rate changes	214	258
Fair value of assets at end of year	7,975	7,290	$ 6,347
Funded status at end of year	(2,290)	(1,811)
Amount recognized in the consolidated balance sheet consists of:
Other long-term liabilities	(2,290)	(1,811)
Amounts recognized in accumulated other comprehensive income consists of:
Net loss	2,247	1,641
Prior service cost	152	172
Defined benefit plan, comprehensive (income) loss	$ 2,399	$ 1,813

Retirement Plans - Schedule Of Net Benefit Costs (Details) - Pension Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
United States
Components of net periodic benefit costs
Interest cost	$ 224	$ 648	$ 622
Expected return on plan assets	(230)	(719)	(853)
Recognized net actuarial loss	53	125	96
Net periodic pension cost (income)	47	54	(135)
Settlement charge	0	2,210	0
Total pension expense (income)	47	2,264	(135)
Foreign Plan
Components of net periodic benefit costs
Interest cost			194
Expected return on plan assets			(260)
Amortization of prior service cost			42
Recognized net actuarial loss			208
Net periodic pension cost (income)			$ 184
United Kingdom
Components of net periodic benefit costs
Interest cost	184	221
Expected return on plan assets	(250)	(252)
Amortization of prior service cost	26	25
Recognized net actuarial loss	329	263
Net periodic pension cost (income)	$ 289	$ 257

Retirement Plans - Actuarial Assumptions (Details) - Pension Plan	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
United States
Defined Benefit Plan Disclosure
Discount rate	3.00%	4.00%	3.40%
Expected rate of return on plan assets	5.30%	5.90%	5.90%
Foreign Plan
Defined Benefit Plan Disclosure
Discount rate			2.80%
Expected rate of return on plan assets			3.80%
United Kingdom
Defined Benefit Plan Disclosure
Discount rate	1.10%	2.00%
Expected rate of return on plan assets	3.20%	3.30%

Retirement Plans - Accumulated Benefit Obligations in Excess of Plan Asset (Details) - Pension Plan - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
United States
Defined Benefit Plan Disclosure
Projected benefit obligation	$ 8,448	$ 7,809	$ 16,717
Accumulated benefit obligation	8,448	7,809
Fair value of plan assets	4,459	4,360	12,468
United Kingdom
Defined Benefit Plan Disclosure
Projected benefit obligation	10,265	9,101	7,750
Accumulated benefit obligation	10,265	9,101
Fair value of plan assets	$ 7,975	$ 7,290	$ 6,347

- Definition

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

+ References + Details

Retirement Plans - Plan Asset Investment Allocation Percentage (Details) - Pension Plan	Dec. 31, 2020	Dec. 31, 2019
United States
Asset Category
Percentage of Plan assets	100.00%	100.00%
United States \| Cash and cash equivalents
Asset Category
Percentage of Plan assets	9.00%	19.00%
United States \| Cash and cash equivalents \| Minimum
Asset Category
Target percentage of plan assets	0.00%
United States \| Cash and cash equivalents \| Maximum
Asset Category
Target percentage of plan assets	20.00%
United States \| Total fixed income funds
Asset Category
Percentage of Plan assets	32.00%	30.00%
United States \| Total fixed income funds \| Minimum
Asset Category
Target percentage of plan assets	25.00%
United States \| Total fixed income funds \| Maximum
Asset Category
Target percentage of plan assets	50.00%
United States \| Total mutual funds and equities
Asset Category
Percentage of Plan assets	59.00%	51.00%
United States \| Total mutual funds and equities \| Minimum
Asset Category
Target percentage of plan assets	35.00%
United States \| Total mutual funds and equities \| Maximum
Asset Category
Target percentage of plan assets	70.00%
United Kingdom \| Cash and cash equivalents \| Maximum
Asset Category
Target percentage of plan assets	100.00%
United Kingdom \| Equity securities \| Maximum
Asset Category
Target percentage of plan assets	100.00%
United Kingdom \| Commercial property \| Maximum
Asset Category
Target percentage of plan assets	50.00%
United Kingdom \| U.K. Government securities \| Maximum
Asset Category
Target percentage of plan assets	50.00%

Retirement Plans - Information About Plan Assets (Details) - Pension Plan - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
United States
Defined Benefit Plan Disclosure
Fair value of plan assets	$ 4,459	$ 4,360	$ 12,468
United States \| Cash and cash equivalents
Defined Benefit Plan Disclosure
Fair value of plan assets	399	817
United States \| Total fixed income funds
Defined Benefit Plan Disclosure
Fair value of plan assets	1,440	1,336
United States \| Corporate bonds
Defined Benefit Plan Disclosure
Fair value of plan assets	1,440	1,336
United States \| Total mutual funds and equities
Defined Benefit Plan Disclosure
Fair value of plan assets	2,620	2,207
United States \| Mutual funds
Defined Benefit Plan Disclosure
Fair value of plan assets	713	694
United States \| Equity securities
Defined Benefit Plan Disclosure
Fair value of plan assets	1,907	1,513
United Kingdom
Defined Benefit Plan Disclosure
Fair value of plan assets	7,975	7,290	$ 6,347
United Kingdom \| Cash and cash equivalents
Defined Benefit Plan Disclosure
Fair value of plan assets	348	516
United Kingdom \| Bonds
Defined Benefit Plan Disclosure
Fair value of plan assets	3,410	3,735
United Kingdom \| Other
Defined Benefit Plan Disclosure
Fair value of plan assets	1,116	949
United Kingdom \| Equity securities
Defined Benefit Plan Disclosure
Fair value of plan assets	$ 3,101	$ 2,090

Retirement Plans - Future Benefit Payments (Details) - Pension Plan $ in Thousands	Dec. 31, 2020 USD ($)
United States
Defined Benefit Plan, Expected Future Benefit Payment
2021	$ 468
2022	467
2023	491
2024	487
2025	478
Years 2026-2030	2,255
United Kingdom
Defined Benefit Plan, Expected Future Benefit Payment
2021	306
2022	318
2023	377
2024	404
2025	429
Years 2026-2030	$ 1,844

Retirement Plans - Other Post-Retirement Retirement Plan (Details) - Other Postretirement Benefits Plan	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure
Discount rate (percent)	2.50%	3.10%
Weighted average health care trend rate (percent)	4.80%	4.90%
Weighted average health care cost trend (percent)	4.00%

Retirement Plans - Schedule of Costs of Retirement Plans (Details) - Pension Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Contribution Plan Disclosure
Expenses associated with contributions made	$ 1,440	$ 2,909	$ 3,406
United States
Defined Contribution Plan Disclosure
Expenses associated with contributions made	866	2,323	2,762
Canada
Defined Contribution Plan Disclosure
Expenses associated with contributions made	137	144	193
United Kingdom
Defined Contribution Plan Disclosure
Expenses associated with contributions made	$ 437	$ 442	$ 451

Fair Value Measurements - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Interest expense - net	$ 470	$ 3,761	$ 4,911	$ 6,134
Swap
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Derivative, notional amount	$ 50,000	50,000
Investment income		$ 289	$ 114	$ 34

Fair Value Measurements - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Term deposits	$ 18	$ 17
Total assets	18	17
Interest rate swaps	1,097	480
Total liabilities	1,097	480
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Term deposits	18	17
Total assets	18	17
Interest rate swaps	0	0
Total liabilities	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Term deposits	0	0
Total assets	0	0
Interest rate swaps	1,097	480
Total liabilities	1,097	480
Significant Unobservable Inputs (Level 3)
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Term deposits	0	0
Total assets	0	0
Interest rate swaps	0	0
Total liabilities	$ 0	$ 0

Commitments and Contingent Liabilities - Narratives (Details) $ in Thousands		12 Months Ended
	Mar. 13, 2019 USD ($)	Dec. 31, 2020 USD ($) company	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Sep. 04, 2020 USD ($)	Jun. 05, 2017 company
Product Liability Contingency
Legal fees		$ 0	$ 0	$ 43,400
Current portion of accrued settlement		8,000	8,000
Accrued legal settlement, non-current		24,000	$ 32,000
Number Of Companies Receiving General Notice Letter \| company						140
Present value or proposed remedial work		1,100,000
Undiscovered remedial work		$ 1,700,000
Remedial work anticipated clean up period		13 years
Number of potentially responsible parties included in agreement \| company		100
Accrual for environmental loss contingencies, obligations removed					$ 3,460
Uprr
Product Liability Contingency
Purchase commitment	$ 48,000
Annual commitment amount	8,000
Uprr
Product Liability Contingency
Litigation settlement amount		$ 32,000		50,000
Litigation settlement amount, current	2,000
Litigation settlement amount, non-current	48,000
Amounts reclassified to accrued settlement	$ 6,600
Legal fees		$ 43,400
Rail Technologies and Services
Product Liability Contingency
Product warranty expense				$ 611

Commitments and Contingent Liabilities - Schedule of Product Warranty Liability (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($)
Movement in Standard Product Warranty Accrual
Beginning balance	$ 1,222
Additions to warranty liability	801
Warranty liability utilized	(774)
Ending balance	$ 1,249

Commitments and Contingencies - Schedule of Future Payments of Legal Settlements (Details) - Uprr - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2018
Loss Contingencies [Line Items]
2021	$ 8,000
2022	8,000
2023	8,000
2024	8,000
Total	$ 32,000	$ 50,000

Commitments and Contingent Liabilities - Environmental Loss Contingencies (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($)
Accrual for Environmental Loss Contingencies
Environmental liability, beginning balance	$ 2,608
Additions to environmental obligations	8
Environmental obligations utilized	(54)
Environmental liability, ending balance	$ 2,562

Other (Income) Expense (Details) $ in Thousands		3 Months Ended	12 Months Ended
Other (Income) Expense (Details) $ in Thousands	Jun. 19, 2018 USD ($) a	Jun. 30, 2020 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)
Condensed Income Statements, Captions
Foreign currency (gains) losses			$ (32)	$ 202	$ (483)
Other			(877)	(1,261)	(469)
Other (income) expense - net			2,110	(2,919)	1,208
Proceeds from the sale of property, plant, and equipment			16	930	2,309
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Land in Willis, TX
Condensed Income Statements, Captions
Settlements		$ (1,874)		0	0
Tubular and Energy Services \| Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Land in Willis, TX
Condensed Income Statements, Captions
Loss on Infrastructure Solutions segment relocation and closure activities (b)			673	1,768	0
Area of land (in acres) \| a	54.5
Proceeds from the sale of property, plant, and equipment	$ 2,047
Rail Technologies and Services
Condensed Income Statements, Captions
Loss on U.S. pension settlement (c)			0	2,210	0
Gain on prior Rail Technologies and Services segment warranty claim (e)			0	0	(525)
Rail Technologies and Services \| Disposal Group, Disposed of by Sale, Not Discontinued Operations
Condensed Income Statements, Captions
Loss on Infrastructure Solutions segment asset sale (d)			$ 0	$ 0	$ 269

Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Net Sales	$ 115,576	$ 118,365	$ 141,563	$ 121,907	$ 141,331	$ 144,848	$ 190,701	$ 139,548	$ 497,411	$ 616,428	$ 581,064
Gross profit	21,685	22,061	28,138	23,122	28,198	27,951	36,629	28,160	95,006	120,938	113,468
Net (loss) income from continuing operations	$ 2,280	$ 16,578	$ 6,970	$ (5)	$ 30,201	$ 3,754	$ 10,098	$ 3,921	$ 25,823	$ 47,974	$ (30,586)
Basic earnings (loss) per common share from continuing operations (usd per share)	$ 0.22	$ 1.57	$ 0.66	$ (0.00)	$ 2.90	$ 0.36	$ 0.97	$ 0.38	$ 2.45	$ 4.61	$ (2.95)
Diluted earnings (loss) per common share from continuing operations (usd per share)	$ 0.21	$ 1.56	$ 0.66	$ (0.00)	$ 2.83	$ 0.35	$ 0.96	$ 0.37	$ 2.42	$ 4.51	$ (2.95)
Net (loss) income	$ 2,095	$ 6,830	$ 523	$ (1,866)	$ 26,250	$ 3,064	$ 9,564	$ 3,690	$ 7,582	$ 42,568	$ (31,168)
Basic (loss) earnings per common share (usd per share)	$ 0.20	$ 0.65	$ 0.05	$ (0.18)	$ 2.52	$ 0.29	$ 0.92	$ 0.36	$ 0.72	$ 4.09	$ (3.01)
Diluted (loss) earnings per common share (usd per share)	$ 0.20	$ 0.64	$ 0.05	$ (0.18)	$ 2.46	$ 0.29	$ 0.90	$ 0.35	$ 0.71	$ 4.00	$ (3.01)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121326447&loc=d3e1448-109256

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 11
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=121326447&loc=d3e1337-109256

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
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-URI http://asc.fasb.org/extlink&oid=120380238&loc=d3e4984-109258

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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Label	Element	Value
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- Definition

Indicates amendment to accounting standards.

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+ Details