Business Combinations (Tables)

9 Months Ended

Sep. 30, 2017

Business Acquisition, Contingent Consideration [Line Items]

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

Information regarding identifiable intangible assets acquired in the Hudson acquisition is presented below:



	Weighted-average Estimated Useful Life	Preliminary Estimated Asset Fair Value
Finite-lived intangible assets:
Customer relationships	10 years	$	109,200
Unpatented technology	12 years	19,200
Customer backlog ⁽¹⁾	2 years	1,200
Total finite-lived intangible assets acquired	10 years	129,600
Indefinite-lived intangible assets:
Trademarks and trade names		72,400
Total identifiable intangible assets acquired		$	202,000

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⁽¹⁾	Customer backlog acquired is included in “Patents and other” in the Goodwill and Intangible Assets note.

Business Acquisition, Pro Forma Information [Table Text Block]

The following table presents pro forma sales, net income attributable to Chart Industries, Inc., and net income attributable to Chart Industries, Inc. per common share data assuming Hudson was acquired at the beginning of the 2016 fiscal year:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Pro forma sales	$	282,432	$	241,725	$	824,066	$	777,671
Pro forma net income attributable to Chart Industries, Inc.	3,888		15,434		5,305		36,341

Pro forma net income attributable to Chart Industries, Inc. per common share, basic	$	0.13	$	0.50	$	0.17	$	1.19
Pro forma net income attributable to Chart Industries, Inc. per common share, diluted	$	0.12	$	0.50	$	0.17	$	1.17

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]



	September 30, 2017		Adjustments			As Previously Reported March 31, 2017
Goodwill	$	8,849	$	(1,271	)	$	10,120
Identifiable intangible assets – customer relationships	8,090		810			7,280
Other identifiable intangible assets	1,150		30			1,120
Other net assets	4,693		51			4,642
Net assets acquired	$	22,782	$	(380	)	$	23,162

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed in the Hudson acquisition:



Net assets acquired:
Goodwill	$	227,397
Identifiable intangible assets	202,000
Accounts receivable	34,669
Property, plant and equipment	30,590
Inventories	24,900
Other current assets ⁽¹⁾	9,359
Unbilled contract revenue	4,589
Other assets	2,876
Prepaid expenses	873
Deferred tax liabilities	(68,559		)
Accounts payable	(21,246		)
Customer advances and billings in excess of contract revenue	(16,928		)
Accrued salaries, wages and benefits	(4,442		)
Other current liabilities	(3,984		)
Other long-term liabilities	(1,861		)
Current portion of warranty reserve	(839		)
Net assets acquired	$	419,394

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⁽¹⁾	Pursuant to the provisions of the Merger Agreement, Hudson deposited $2,343 into a Rabbi Trust which represents amounts payable to eligible parties under Long-Term Incentive Agreements. This balance is treated as restricted cash and restricted cash equivalents in the condensed consolidated balance sheets and is classified as other current assets.

Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]

The following table represents the changes in contingent consideration liabilities:



Balance at December 31, 2016	$	1,923
Decrease in fair value of contingent consideration liabilities	(1,622		)
Balance at September 30, 2017	$	301