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Prior Periods' Financial Statement Revision (Tables) | 12 Months Ended
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Dec. 31, 2017
Accounting Changes and Error Corrections [Abstract] |
Schedule of Correction of Misstatements and Revision on Consolidated Statements | The following tables present the effect of the correction of the misstatements and the revision on the Consolidated Statements of Operations and Comprehensive Income (Loss), as further described in Note 1. Also, as further described in Note 2, due to the disposition of PBC and the related discontinued operations treatment, the tables below present separately the impact of the correction of the misstatements as well as the effect of recasting the prior periods for the PBC discontinued operations.
|  | Year Ended December 31, 2016 |
|  | As Originally Reported |  |  | Adjustment |  |  | Discontinued Operations |  |  | As Revised |
Cost of sales (exclusive of depreciation and amortization) |  | $ | 621,022 |  |  | $ | 815 |  |  | $ | (192,994 | ) |  | $ | 428,843 |
Selling, general and administrative expense |  |  | 80,266 |  |  |  | 870 |  |  |  | (16,992 | ) |  |  | 64,144 |
Depreciation and amortization |  |  | 62,488 |  |  |  | 85 |  |  |  | (11,852 | ) |  |  | 50,721 |
Other operating expense (income) |  |  | 288 |  |  |  | 548 |  |  |  | (27 | ) |  |  | 809 |
Income from operations |  |  | 59,400 |  |  |  | (2,318 | ) |  |  | (22,303 | ) |  |  | 34,779 |
Loss on extinguishment of debt and write-off of unamortized debt issuance costs |  |  | 3,089 |  |  |  | (500 | ) |  |  | — |  |  |  | 2,589 |
Other (income) expense, net |  |  | (2,591 | ) |  |  | (783 | ) |  |  | 503 |  |  |  | (2,871 | )
Income (loss) from continuing operations before provision (benefit) for income taxes and share of net income from joint venture |  |  | (7,309 | ) |  |  | (1,035 | ) |  |  | (22,522 | ) |  |  | (30,866 | )
Provision (benefit) for income taxes |  |  | (9,313 | ) |  |  | 244 |  |  |  | (6,369 | ) |  |  | (15,438 | )
Income (loss) from continuing operations |  |  | 7,942 |  |  |  | (1,279 | ) |  |  | (16,153 | ) |  |  | (9,490 | )
Net income (loss) |  | $ | 7,942 |  |  | $ | (1,279 | ) |  |  |  |  |  | $ | 6,663 |
Other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value of interest rate swap |  |  | 3,015 |  |  |  | (1,105 | ) |  |  |  |  |  |  | 1,910 |
Foreign currency translation loss |  |  | (8,984 | ) |  |  | (1,639 | ) |  |  |  |  |  |  | (10,623 | )
Other comprehensive loss |  |  | (5,969 | ) |  |  | (2,744 | ) |  |  |  |  |  |  | (8,713 | )
Comprehensive income (loss) |  | $ | 1,973 |  |  | $ | (4,023 | ) |  |  |  |  |  | $ | (2,050 | )
Basic net income (loss) per share |  | $ | 0.29 |  |  | $ | (0.05 | ) |  |  |  |  |  | $ | 0.25 |
Diluted net income (loss) per share |  | $ | 0.29 |  |  | $ | (0.05 | ) |  |  |  |  |  | $ | 0.25 |
|  | Year Ended December 31, 2015 |
|  | As Originally Reported |  |  | Adjustment |  |  | Discontinued Operations |  |  | As Revised |
Selling, general and administrative expense |  | $ | 51,745 |  |  | $ | 596 |  |  | $ | (17,468 | ) |  | $ | 34,873 |
Depreciation and amortization |  |  | 44,482 |  |  |  | (13 | ) |  |  | (11,496 | ) |  |  | 32,973 |
Other operating expense (income) |  |  | (687 | ) |  |  | 663 |  |  |  | — |  |  |  | (24 | )
Income (loss) from operations |  |  | 26,797 |  |  |  | (1,246 | ) |  |  | (25,493 | ) |  |  | 58 |
Loss on extinguishment of debt and write-off of unamortized debt issuance costs |  |  | 18,673 |  |  |  | 500 |  |  |  | — |  |  |  | 19,173 |
Income (loss) from continuing operations before provision (benefit) for income taxes and share of net income from joint venture |  |  | (22,950 | ) |  |  | (1,746 | ) |  |  | (24,522 | ) |  |  | (49,218 | )
Provision (benefit) for income taxes |  |  | (10,518 | ) |  |  | (2,691 | ) |  |  | (6,633 | ) |  |  | (19,842 | )
Income (loss) from continuing operations |  |  | (7,431 | ) |  |  | 945 |  |  |  | (17,889 | ) |  |  | (24,375 | )
Net income (loss) |  | $ | (7,431 | ) |  | $ | 945 |  |  |  |  |  |  | $ | (6,486 | )
Other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value of interest rate swap |  |  | (2,584 | ) |  |  | 947 |  |  |  |  |  |  |  | (1,637 | )
Foreign currency translation loss |  |  | (21,936 | ) |  |  | (2,967 | ) |  |  |  |  |  |  | (24,903 | )
Other comprehensive loss |  |  | (24,520 | ) |  |  | (2,020 | ) |  |  |  |  |  |  | (26,540 | )
Comprehensive income (loss) |  | $ | (31,951 | ) |  | $ | (1,075 | ) |  |  |  |  |  | $ | (33,026 | )
Basic net income (loss) per share |  | $ | (0.35 | ) |  | $ | 0.04 |  |  |  |  |  |  | $ | (0.31 | )
Diluted net income (loss) per share |  | $ | (0.35 | ) |  | $ | 0.04 |  |  |  |  |  |  | $ | (0.31 | )
The following table presents the effect of the correction of the misstatements on the Consolidated Balance Sheet as well as the effect of recasting the prior periods for the PBC discontinued operations.
|  | As of December 31, 2016 |
|  | As Originally Reported |  |  | Adjustment |  |  | Discontinued Operations |  |  | As Revised |
Income tax receivable |  | $ | — |  |  | $ | 1,041 |  |  | $ | 700 |  |  | $ | 1,741 |
Other current assets |  |  | 11,752 |  |  |  | 32 |  |  |  | (4,755 | ) |  |  | 7,029 |
Total current assets |  |  | 280,555 |  |  |  | 1,073 |  |  |  | 700 |  |  |  | 282,328 |
Property, plant and equipment, net |  |  | 322,953 |  |  |  | (487 | ) |  |  | (92,373 | ) |  |  | 230,093 |
Goodwill |  |  | 450,311 |  |  |  | 2,127 |  |  |  | (8,909 | ) |  |  | 443,529 |
Investment in joint venture |  |  | 40,694 |  |  |  | (4,686 | ) |  |  | — |  |  |  | 36,008 |
Other non-current assets |  |  | 9,892 |  |  |  | (839 | ) |  |  | (940 | ) |  |  | 8,113 |
Total assets |  |  | 1,360,386 |  |  |  | (2,812 | ) |  |  | 700 |  |  |  | 1,358,274 |
Accounts payable |  |  | 75,719 |  |  |  | (15 | ) |  |  | (31,014 | ) |  |  | 44,690 |
Accrued salaries, wages and benefits |  |  | 24,996 |  |  |  | 1,464 |  |  |  | (9,234 | ) |  |  | 17,226 |
Income tax payable |  |  | 2,125 |  |  |  | — |  |  |  | (2,125 | ) |  |  | — |
Other current liabilities |  |  | 23,025 |  |  |  | (524 | ) |  |  | (2,176 | ) |  |  | 20,325 |
Total current liabilities |  |  | 138,616 |  |  |  | 925 |  |  |  | 700 |  |  |  | 140,241 |
Deferred tax liabilities |  |  | 99,591 |  |  |  | 600 |  |  |  | (4,173 | ) |  |  | 96,018 |
Other non-current liabilities |  |  | 21,267 |  |  |  | 1,471 |  |  |  | (8,438 | ) |  |  | 14,300 |
Total liabilities |  |  | 1,045,187 |  |  |  | 2,996 |  |  |  | 700 |  |  |  | 1,048,883 |
Retained earnings |  |  | 55,509 |  |  |  | (334 | ) |  |  |  |  |  |  | 55,175 |
Accumulated other comprehensive loss |  |  | (25,122 | ) |  |  | (5,474 | ) |  |  |  |  |  |  | (30,596 | )
Total stockholders’ equity |  |  | 315,199 |  |  |  | (5,808 | ) |  |  |  |  |  |  | 309,391 |
Total liabilities and stockholders’ equity |  |  | 1,360,386 |  |  |  | (2,812 | ) |  |  | 700 |  |  |  | 1,358,274 |
The following tables present the effect of the correction of the misstatements on our Consolidated Statements of Changes in Stockholders’ Equity.
|  | As of and for the Year Ended December 31, 2016 |
|  | As Previously Reported |  |  | Adjustment |  |  | As Revised |
Net income (loss) |  | $ | 7,942 |  |  | $ | (1,279 | ) |  | $ | 6,663 |
Retained earnings |  |  | 55,509 |  |  |  | (334 | ) |  |  | 55,175 |
Change in fair value of interest rate swap |  |  | 3,015 |  |  |  | (1,105 | ) |  |  | 1,910 |
Share-based compensation expense |  |  | 4,270 |  |  |  | (335 | ) |  |  | 3,935 |
Foreign currency translation loss |  |  | (8,984 | ) |  |  | (1,639 | ) |  |  | (10,623 | )
Accumulated other comprehensive loss |  |  | (25,122 | ) |  |  | (5,474 | ) |  |  | (30,596 | )
Total stockholders’ equity |  |  | 315,199 |  |  |  | (5,808 | ) |  |  | 309,391 |
|  | As of and for the Year Ended December 31, 2015 |
|  | As Previously Reported |  |  | Adjustment |  |  | As Revised |
Net income (loss) |  | $ | (7,431 | ) |  | $ | 945 |  |  | $ | (6,486 | )
Retained earnings |  |  | 55,151 |  |  |  | 945 |  |  |  | 56,096 |
Change in fair value of interest rate swap |  |  | (2,584 | ) |  |  | 947 |  |  |  | (1,637 | )
Share-based compensation expense |  |  | 3,704 |  |  |  | 335 |  |  |  | 4,039 |
Foreign currency translation loss |  |  | (21,936 | ) |  |  | (2,967 | ) |  |  | (24,903 | )
Accumulated other comprehensive loss |  |  | (19,153 | ) |  |  | (2,730 | ) |  |  | (21,883 | )
Additional paid-in capital |  |  | 277,582 |  |  |  | 335 |  |  |  | 277,917 |
Total stockholders’ equity |  |  | 313,881 |  |  |  | (1,450 | ) |  |  | 312,431 |
The following tables present the effect of the correction of the misstatements on our Consolidated Statements of Cash Flows.
|  | Year Ended December 31, 2016 |
|  | As Originally Reported |  |  | Adjustment |  |  | Reclasses (1) |  |  | As Revised |
Net income (loss) |  | $ | 7,942 |  |  | $ | (1,279 | ) |  |  |  |  |  | $ | 6,663 |
Adjustments to reconcile net income to net cash provided by (used by) operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | 62,488 |  |  |  | 85 |  |  |  |  |  |  |  | 62,573 |
Write-off of debt issuance costs |  |  | 3,089 |  |  |  | (500 | ) |  |  |  |  |  |  | 2,589 |
Compensation expense from issuance of share-based awards |  |  | 4,270 |  |  |  | (335 | ) |  |  |  |  |  |  | 3,935 |
Deferred income taxes |  |  | (10,430 | ) |  |  | (5,096 | ) |  |  |  |  |  |  | (15,526 | )
Other |  |  | — |  |  |  | (122 | ) |  |  |  |  |  |  | (122 | )
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other current assets |  |  | (269 | ) |  |  | (253 | ) |  |  |  |  |  |  | (522 | )
Other non-current assets |  |  | 1,833 |  |  |  | 548 |  |  |  |  |  |  |  | 2,381 |
Income taxes payable (receivable) |  |  | — |  |  |  | (501 | ) |  |  | 284 |  |  |  | (217 | )
Other liabilities |  |  | 1,946 |  |  |  | 6,828 |  |  |  | 390 |  |  |  | 9,164 |
Net cash provided by (used by) operating activities |  |  | 69,303 |  |  |  | (625 | ) |  |  | 674 |  |  |  | 69,352 |
Cash flows from investing activities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from insurance claim |  |  | — |  |  |  | 122 |  |  |  |  |  |  |  | 122 |
Net cash provided by (used by) investing activities |  |  | (41,346 | ) |  |  | 122 |  |  |  | — |  |  |  | (41,224 | )
Cash flows from financing activities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from long-term debt (2) |  |  | — |  |  |  | 44,000 |  |  |  |  |  |  |  | 44,000 |
Repayment of long-term debt (2) |  |  | (30,000 | ) |  |  | (25,000 | ) |  |  |  |  |  |  | (55,000 | )
Proceeds from (repayment of) short-term debt, net |  |  | 18,544 |  |  |  | (19,000 | ) |  |  |  |  |  |  | (456 | )
Proceeds from shares issued |  |  | 2,832 |  |  |  | (2,832 | ) |  |  |  |  |  |  | — |
Proceeds from issuance of stock and exercise of stock options |  |  | — |  |  |  | 2,832 |  |  |  |  |  |  |  | 2,832 |
Shares withheld to satisfy income tax withholding |  |  | — |  |  |  |  |  |  |  | (173 | ) |  |  | (173 | )
Net cash provided by (used by) financing activities |  |  | (24,308 | ) |  |  | — |  |  |  | (173 | ) |  |  | (24,481 | )
Effect of exchange rate changes on cash flows |  |  | (4,331 | ) |  |  | — |  |  |  | 2 |  |  |  | (4,329 | )
Net change in cash and cash equivalents |  |  | (682 | ) |  |  | (503 | ) |  |  | 503 |  |  |  | (682 | )
Cash and cash equivalents at beginning of period |  |  | 15,087 |  |  |  |  |  |  |  |  |  |  |  | 15,087 |
Cash and cash equivalents at end of period |  |  | 14,405 |  |  |  | (503 | ) |  |  | 503 |  |  |  | 14,405 |
|  | Year Ended December 31, 2015 |
|  | As Originally Reported |  |  | Adjustment |  |  | Reclasses (1) |  |  | As Revised |
Net income (loss) |  | $ | (7,431 | ) |  | $ | 945 |  |  |  |  |  |  | $ | (6,486 | )
Adjustments to reconcile net income to net cash provided by (used by) operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | 44,482 |  |  |  | (13 | ) |  |  |  |  |  |  | 44,469 |
Write-off of debt issuance costs |  |  | 18,673 |  |  |  | 500 |  |  |  |  |  |  |  | 19,173 |
Compensation expense from issuance of share-based awards |  |  | 3,704 |  |  |  | 335 |  |  |  |  |  |  |  | 4,039 |
Deferred income taxes |  |  | (16,878 | ) |  |  | (2,265 | ) |  |  |  |  |  |  | (19,143 | )
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  |  | (1,343 | ) |  |  |  |  |  |  | (1,149 | ) |  |  | (2,492 | )
Other current assets |  |  | (944 | ) |  |  | 865 |  |  |  |  |  |  |  | (79 | )
Other non-current assets |  |  | (1,501 | ) |  |  | 942 |  |  |  |  |  |  |  | (559 | )
Income taxes payable (receivable) |  |  | — |  |  |  | (540 | ) |  |  | 3,171 |  |  |  | 2,631 |
Other liabilities |  |  | 4,999 |  |  |  | (307 | ) |  |  | (1,251 | ) |  |  | 3,441 |
Accounts payable |  |  | (6,748 | ) |  |  | (1,215 | ) |  |  |  |  |  |  | (7,963 | )
Net cash provided by (used by) operating activities |  |  | 33,310 |  |  |  | (753 | ) |  |  | 771 |  |  |  | 33,328 |
Net cash provided by (used by) investing activities |  |  | (665,838 | ) |  |  | — |  |  |  | — |  |  |  | (665,838 | )
Cash flows from financing activities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Shares withheld to satisfy income tax withholding |  |  | — |  |  |  |  |  |  |  | (231 | ) |  |  | (231 | )
Net cash provided by (used by) financing activities |  |  | 611,851 |  |  |  | — |  |  |  | (231 | ) |  |  | 611,620 |
Effect of exchange rate changes on cash flows |  |  | (1,553 | ) |  |  | 215 |  |  |  | (2 | ) |  |  | (1,340 | )
Net change in cash and cash equivalents |  |  | (22,230 | ) |  |  | (538 | ) |  |  | 538 |  |  |  | (22,230 | )
Cash and cash equivalents at beginning of period |  |  | 37,317 |  |  |  |  |  |  |  |  |  |  |  | 37,317 |
Cash and cash equivalents at end of period |  |  | 15,087 |  |  |  | (538 | ) |  |  | 538 |  |  |  | 15,087 |
(1) | Includes the reclassification of prior period amounts to reflect current period presentation for the adoption of ASU 2016-09 (see Note 1), as well as for the addition of the income taxes payable (receivable) line item.
(2) | The 2016 presentation of proceeds from and repayments of long-term debt were shown net. The adjustments made are to present these amounts gross for each activity (proceeds from and repayments of) during 2016.

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22658-107794 + Details
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