SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2013

Schedule of financial information by reportable segment

For the Three Months Ended September 30, 2013:	Towers and Weldments		Gearing			Services			Corporate			Eliminations			Consolidated
	(Restated)		(Restated)						(Restated)						(Restated)
Revenues from external customers	$	47,020	$	10,138		$	3,704		$	—		$	—		$	60,862
Intersegment revenues (1)	64		251			—			—			(315		)	—
Operating profit (loss)	6,561		(5,375		)	(1,276		)	(2,220		)	22			(2,288		)
Depreciation and amortization	941		2,014			409			15			—			3,379
Capital expenditures	750		849			7			22			—			1,628

For the Three Months Ended September 30, 2012:	Towers and Weldments		Gearing			Services			Corporate			Eliminations			Consolidated

Revenues from external customers	$	37,423	$	10,778		$	6,844		$	—		$	—		$	55,045
Intersegment revenues (1)	—		478			55			—			(533		)	—
Operating profit (loss)	1,740		(2,637		)	(570		)	(2,048		)	(12		)	(3,527		)
Depreciation and amortization	942		2,995			413			17			—			4,367
Capital expenditures	127		893			44			71			—			1,135

For the Nine Months Ended September 30, 2013:	Towers and Weldments		Gearing			Services			Corporate			Eliminations			Consolidated
	(Restated)		(Restated)						(Restated)						(Restated)
Revenues from external customers	$	115,977	$	28,098		$	15,238		$	—		$	—		$	159,313
Intersegment revenues (1)	67		3,456			15			—			(3,538		)	—
Operating profit (loss)	13,779		(12,326		)	(3,239		)	(7,455		)	(19		)	(9,260		)
Depreciation and amortization	2,841		7,469			1,064			38			—			11,412
Capital expenditures	1,235		2,504			240			378			—			4,357

For the Nine Months Ended September 30, 2012:	Towers and Weldments		Gearing			Services			Corporate			Eliminations			Consolidated

Revenues from external customers	$	109,587	$	40,256		$	15,956		$	—		$	—		$	165,799
Intersegment revenues (1)	—		1,096			81			—			(1,177		)	—
Operating profit (loss)	3,306		(5,390		)	(3,331		)	(6,224		)	12			(11,627		)
Depreciation and amortization	2,722		8,217			1,237			51			—			12,227
Capital expenditures	540		1,657			944			159			—			3,300

	Total Assets as of
	September 30,			December 31,
Segments:	2013			2012
	(Restated)
Towers and Weldments	$	51,067		$	50,801
Gearing	70,629			71,371
Services	15,906			13,976
Assets held for sale	2,152			8,042
Corporate	303,401			308,336
Eliminations	(278,845		)	(309,616		)
	$	164,310		$	142,910

(1) Intersegment revenues generally include a 10% markup over costs and primarily consist of sales from Gearing to Services. Sales from Gearing to Services totaled $3,456 and $1,096 for the nine months ended September 30, 2013 and 2012, respectively.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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