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Note 1 - Basis of Presentation
3 Months Ended
Mar. 31, 2017
Notes to Financial Statements  
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]
1.
Basis of Presentation
 
The Condensed Consolidated Financial Statements include the accounts of Northwest Pipe Company (the “Company”) and its subsidiaries in which the Company exercises control as of the financial statement date. Intercompany accounts and transactions have been eliminated.
 
The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in conformity with accounting principles generally accepted in the United States of America. The financial information as of
December
 
31,
2016
is derived from the audited Consolidated Financial Statements presented in the Company’s Annual Report on Form 
10
-K for the year ended
December
 
31,
2016
(the
“2016
Form 
10
-K”). Certain information and 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) for the fair statement of the results of the interim periods presented. 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
2016
Form 
10
-K.
 
Certain amounts from the prior year financial statements have been reclassified in order to conform to the current year presentation.
 
Operating results for the
three
months ended
March
 
31,
2017
are not necessarily indicative of the results that
may
be expected for the entire fiscal year ending
December
 
31,
2017.