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Basis Of Presentation
 6 Months Ended
Jun. 30, 2011
Basis Of Presentation  
Basis Of Presentation
1. Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America. The Company is filing this June 2011 Form 10-Q/A concurrently with the filing of its amended quarterly report on Form 10-Q/A for the quarter ended March 31, 2011, its quarterly report on Form 10-Q for the quarter ended September 30, 2011, and its Annual Report on Form 10-K for the year ended December 31, 2011 (the "2011 Form 10-K"). The financial information as of December 31, 2010 is derived from the audited consolidated financial statements presented in the Northwest Pipe Company (the "Company") 2011 Form 10-K. Certain information or footnote disclosures normally included in consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC"). In the opinion of management, the accompanying condensed consolidated financial statements include all adjustments necessary (which are of a normal and recurring nature). The condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto together with management's discussion and analysis of financial condition and results of operations contained in the Company's 2011 Form 10-K.

The Condensed Consolidated Financial Statements include the accounts of Northwest Pipe Company and its subsidiaries in which the Company exercises control as of the financial statement date. Intercompany accounts and transactions have been eliminated.

On April 1, 2011, the Company sold its interest in Northwest Pipe Asia Pte. Ltd. ("NWPA"), which was previously accounted for under the equity method of accounting. See Note 12 of the Condensed Consolidated Financial Statements for further information regarding the sale.

Operating results for the three and six months ended June 30, 2011 are not necessarily indicative of the results that may be expected for the entire fiscal year ending December 31, 2011.