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Acquisitions and Purchase Accounting (Tables) | 9 Months Ended
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Sep. 27, 2014
PES [Member] |
Schedule of Business Acquisitions, by Acquisition | The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
| (as initially reported) Mar 31, 2014 |  | Preliminary Measurement Period Adjustments |  | (as adjusted) Mar 31, 2014
Current assets | $ | 2,211 |  |  | $ | — |  |  | $ | 2,211 |
Property, plant and equipment | 3,493 |  |  | — |  |  | 3,493 |
Goodwill | 10,792 |  |  | 55 |  |  | 10,847 |
Other intangibles | 1,600 |  |  | — |  |  | 1,600 |
Other assets | 21 |  |  | — |  |  | 21 |
Current liabilities | (3,117 | ) |  | (55 | ) |  | (3,172 | )
Consideration paid at closing | $ | 15,000 |  |  | $ | — |  |  | $ | 15,000 |
Contingent consideration | $ | 2,301 |  |  | 55 |  |  | 2,356 |
Net assets acquired and liabilities assumed | $ | 17,301 |  |  | $ | 55 |  |  | $ | 17,356 |
Nieco Corporation [Member] |
Schedule of Business Acquisitions, by Acquisition | The final allocation of cash paid for the Nieco acquisition is summarized as follows (in thousands):
| (as initially reported) Oct 31, 2012 |  | Measurement Period Adjustments |  | (as adjusted) Oct 31, 2012
Cash | $ | 140 |  |  | $ | — |  |  | $ | 140 |
Current assets | 4,011 |  |  | — |  |  | 4,011 |
Property, plant and equipment | 268 |  |  | — |  |  | 268 |
Goodwill | 18,855 |  |  | (3,473 | ) |  | 15,382 |
Other intangibles | 5,620 |  |  | 4,060 |  |  | 9,680 |
Current liabilities | (1,836 | ) |  | — |  |  | (1,836 | )
Other non-current liabilities | (3,058 | ) |  | (587 | ) |  | (3,645 | )
Consideration paid at closing | $ | 24,000 |  |  | $ | — |  |  | $ | 24,000 |
Contingent consideration | 3,058 |  |  | 587 |  |  | 3,645 |
Net assets acquired and liabilities assumed | $ | 27,058 |  |  | $ | 587 |  |  | $ | 27,645 |
Viking Range Corporation [Member] |
Schedule of Business Acquisitions, by Acquisition | The final allocation of cash paid for the Viking acquisition is summarized as follows (in thousands):
| (as initially reported) Dec 31, 2012 |  | Measurement Period Adjustments |  | (as adjusted) Dec 31, 2012
Cash | $ | 6,900 |  |  | $ | (121 | ) |  | $ | 6,779 |
Current assets | 40,794 |  |  | (2,385 | ) |  | 38,409 |
Property, plant and equipment | 76,693 |  |  | (20,446 | ) |  | 56,247 |
Goodwill | 144,833 |  |  | (32,752 | ) |  | 112,081 |
Other intangibles | 152,500 |  |  | 44,500 |  |  | 197,000 |
Other assets | 12,604 |  |  | 865 |  |  | 13,469 |
Current liabilities | (52,202 | ) |  | (886 | ) |  | (53,088 | )
Other non-current liabilities | (2,386 | ) |  | (1 | ) |  | (2,387 | )
Net assets acquired and liabilities assumed | $ | 379,736 |  |  | $ | (11,226 | ) |  | $ | 368,510 |
Distributors [Member] |
Schedule of Business Acquisitions, by Acquisition | for the Viking Distributors 2013 is summarized as follows(in thousands):
| (as initially reported) Jun 29, 2013 |  | Measurement Period Adjustments |  | (as adjusted) Jun 29, 2013
Current assets | $ | 21,390 |  |  | $ | (3,599 | ) |  | $ | 17,791 |
Property, plant and equipment | 1,318 |  |  | — |  |  | 1,318 |
Goodwill | 1,709 |  |  | 3,599 |  |  | 5,308 |
Current liabilities | (804 | ) |  | — |  |  | (804 | )
Net assets acquired and liabilities assumed | $ | 23,613 |  |  | $ | — |  |  | $ | 23,613 |
Forgiveness of liabilities owed to Viking | (8,697 | ) |  | — |  |  | (8,697 | )
Consideration paid at closing | $ | 14,916 |  |  | $ | — |  |  | $ | 14,916 |
Celfrost [Member] |
Schedule of Business Acquisitions, by Acquisition | The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
| (as initially reported) Oct 15, 2013 |  | Preliminary Measurement Period Adjustments |  | (as adjusted) Oct 15, 2013
Current assets | $ | 5,638 |  |  | $ | (143 | ) |  | $ | 5,495 |
Property, plant and equipment | 182 |  |  | — |  |  | 182 |
Goodwill | 5,943 |  |  | 143 |  |  | 6,086 |
Other intangibles | 4,333 |  |  | — |  |  | 4,333 |
Other assets | 4 |  |  | — |  |  | 4 |
Current liabilities | (3,979 | ) |  | — |  |  | (3,979 | )
Other non-current liabilities | (875 | ) |  | — |  |  | (875 | )
Consideration paid at closing | $ | 11,246 |  |  | $ | — |  |  | $ | 11,246 |
Deferred payments | 1,067 |  |  | — |  |  | 1,067 |
Net assets acquired and liabilities assumed | $ | 12,313 |  |  | $ | — |  |  | $ | 12,313 |
Wunder-Bar [Member] |
Schedule of Business Acquisitions, by Acquisition | The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
| (as initially reported) Dec 17, 2013 |  | Preliminary Measurement Period Adjustments |  | (as adjusted) Dec 17, 2013
Cash | $ | 857 |  |  | $ | — |  |  | $ | 857 |
Deferred tax asset | 50 |  |  | 78 |  |  | 128 |
Current assets | 13,127 |  |  | 1,075 |  |  | 14,202 |
Property, plant and equipment | 1,735 |  |  | (312 | ) |  | 1,423 |
Goodwill | 45,056 |  |  | (3,223 | ) |  | 41,833 |
Other intangibles | 30,000 |  |  | — |  |  | 30,000 |
Other assets | — |  |  | 289 |  |  | 289 |
Current liabilities | (5,013 | ) |  | 2,942 |  |  | (2,071 | )
Long-term tax liabilities | (10,811 | ) |  | (404 | ) |  | (11,215 | )
Other non-current liabilities | (1 | ) |  | — |  |  | (1 | )
Net assets acquired and liabilities assumed | $ | 75,000 |  |  | $ | 445 |  |  | $ | 75,445 |
Market Forge [Member] |
Schedule of Business Acquisitions, by Acquisition | The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
| (as initially reported) Jan 7, 2014 |  | Preliminary Measurement Period Adjustments |  | (as adjusted) Jan 7, 2014
Current assets | $ | 2,051 |  |  | $ | — |  |  | $ | 2,051 |
Property, plant and equipment | 120 |  |  | — |  |  | 120 |
Goodwill | 5,252 |  |  | 408 |  |  | 5,660 |
Other intangibles | 4,191 |  |  | — |  |  | 4,191 |
Current liabilities | (4,374 | ) |  | (408 | ) |  | (4,782 | )
Consideration paid at closing | $ | 7,240 |  |  | $ | — |  |  | $ | 7,240 |
Deferred payments | 3,000 |  |  | — |  |  | 3,000 |
Contingent consideration | $ | 1,374 |  |  | $ | 80 |  |  | $ | 1,454 |
Net assets acquired and liabilities assumed | $ | 11,614 |  |  | $ | 80 |  |  | $ | 11,694 |
Distributors 2014 [Member] |
Schedule of Business Acquisitions, by Acquisition | The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
| (as initially reported) Jan 31, 2014 |  | Preliminary Measurement Period Adjustments |  | (as adjusted) Jan 31, 2014
Current assets | $ | 35,909 |  |  | $ | (6,078 | ) |  | $ | 29,831 |
Property, plant and equipment | 2,000 |  |  | (62 | ) |  | 1,938 |
Goodwill | 7,552 |  |  | 6,145 |  |  | 13,697 |
Current liabilities | (1,005 | ) |  | (5 | ) |  | (1,010 | )
Net assets acquired and liabilities assumed | $ | 44,456 |  |  | $ | — |  |  | $ | 44,456 |
Forgiveness of liabilities owed to Viking | (5,971 | ) |  | — |  |  | (5,971 | )
Consideration paid at closing | $ | 38,485 |  |  | $ | — |  |  | $ | 38,485 |
Concordia [Member] |
Schedule of Business Acquisitions, by Acquisition | The following estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed (in thousands):
| (as initially reported) Sep 8, 2014
Cash | $ | 345 |
Current assets | 3,767 |
Goodwill | 11,255 |
Other intangibles | 4,500 |
Current liabilities | (2,296 | )
Other non-current liabilities | (4,710 | )
Consideration paid at closing | $ | 12,861 |
Contingent consideration | $ | 4,710 |
Net assets acquired and liabilities assumed | $ | 17,571 |

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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1486-128463 + Details
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