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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2011	Oct. 31, 2011
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2011
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3
Trading Symbol	rock
Entity Registrant Name	GIBRALTAR INDUSTRIES, INC.
Entity Central Index Key	0000912562
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		30,419,220

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Consolidated Statements Of Operations [Abstract]
Net sales	$ 220,096	$ 169,741	$ 592,466	$ 493,339
Cost of sales	177,133	142,243	474,030	405,403
Gross profit	42,963	27,498	118,436	87,936
Selling, general, and administrative expense	24,602	23,262	75,463	72,078
Income from operations	18,361	4,236	42,973	15,858
Interest expense	(4,869)	(4,429)	(14,321)	(15,351)
Other (expense) income	(15)	30	46	161
Income (loss) before taxes	13,477	(163)	28,698	668
Provision for (benefit of) income taxes	6,094	(944)	12,628	(314)
Income from continuing operations	7,383	781	16,070	982
Discontinued operations:
(Loss) income before taxes	(276)	677	13,621	(27,949)
Provision for (benefit of) income taxes	193	261	6,563	(10,414)
(Loss) income from discontinued operations	(469)	416	7,058	(17,535)
Net income (loss)	$ 6,914	$ 1,197	$ 23,128	$ (16,553)
Net income (loss) per share - Basic:
Income from continuing operations	$ 0.24	$ 0.03	$ 0.53	$ 0.03
(Loss) income from discontinued operations	(0.01)	0.01	0.23	(0.58)
Net income (loss)	$ 0.23	$ 0.04	$ 0.76	$ (0.55)
Weighted average shares outstanding - Basic	30,554	30,325	30,474	30,295
Net income (loss) per share - Diluted:
Income from continuing operations	$ 0.24	$ 0.03	$ 0.52	$ 0.03
(Loss) income from discontinued operations	(0.01)	0.01	0.24	(0.57)
Net income (loss)	$ 0.23	$ 0.04	$ 0.76	$ (0.54)
Weighted average shares outstanding - Diluted	30,639	30,442	30,620	30,442

Consolidated Statements Of Other Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Consolidated Statements Of Other Comprehensive Income [Abstract]
Net income (loss)	$ 6,914	$ 1,197	$ 23,128	$ (16,553)
Other comprehensive income (loss):
Foreign currency translation adjustment	(4,662)	4,151	(1,451)	(1,064)
Adjustment to retirement benefit liability, net of tax	(31)	19	(93)	50
OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease	19	(1)	57	1
Reclassification of unrealized loss on interest rate swap, net of tax				1,206
Other comprehensive (loss) income	(4,674)	4,169	(1,487)	193
Total comprehensive income (loss)	$ 2,240	$ 5,366	$ 21,641	$ (16,360)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax.

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- Definition

This element represents Other Comprehensive Income or Loss, Net of Tax, for the period. Includes deferred gains or losses on qualifying hedges, unrealized holding gains or losses on available-for-sale securities, minimum pension liability, and cumulative translation adjustment. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.

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- Definition

The after-tax amount of the change in the additional pension liability not yet recognized pursuant to FAS 87 par 37 and 38 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is to be recorded as a reduction of other comprehensive income, before adjusting for tax effects. If in a subsequent measurement, the amount of minimum liability is eliminated or adjusted, this adjustment is offset against other comprehensive income in Accumulated Comprehensive Income. This line also includes changes in an entity's share of an equity investee's Increase or Decrease in additional pension liability not yet recognized as a net periodic pension cost. Eliminated upon adoption of FAS 158.

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- Definition

Change in accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges, net of tax effect. The after tax effect change includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

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+ Details

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Assets
Cash and cash equivalents	$ 33,055	$ 60,866
Accounts receivable, net of reserve of $4,298 and $3,504 in 2011 and 2010	118,325	70,371
Inventories	110,967	77,848
Other current assets	24,352	20,229
Assets of discontinued operations		13,063
Total current assets	286,699	242,377
Property, plant, and equipment, net	154,483	145,783
Goodwill	348,551	298,346
Acquired intangibles	96,991	66,301
Other assets	6,915	16,766
Equity method investment		1,345
Assets of discontinued operations		39,972
Total assets	893,639	810,890
Liabilities and Shareholders' Equity
Accounts payable	80,533	56,775
Accrued expenses	66,774	36,785
Current maturities of long-term debt	408	408
Liabilities of discontinued operations		6,150
Total current liabilities	147,715	100,118
Long-term debt	206,667	206,789
Deferred income taxes	51,370	37,119
Other non-current liabilities	22,314	23,221
Liabilities of discontinued operations		2,790
Shareholders' equity:
Preferred stock, $0.01 par value; authorized: 10,000 shares; none outstanding
Common stock, $0.01 par value; authorized 50,000 shares; 30,700 and 30,516 shares issued in 2011 and 2010	307	305
Additional paid-in capital	235,902	231,999
Retained earnings	236,042	212,914
Accumulated other comprehensive loss	(3,547)	(2,060)
Cost of 281 and 219 common shares held in treasury in 2011 and 2010	(3,131)	(2,305)
Total shareholders' equity	465,573	440,853
Total liabilities and shareholders' equity	$ 893,639	$ 810,890

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Assets
Reserve for accounts receivable	$ 4,298	$ 3,504
Shareholders' equity:
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000	50,000
Common stock, shares issued	30,700	30,516
Treasury stock, shares	281	219

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Cash Flows from Operating Activities
Net income (loss)	$ 23,128	$ (16,553)
Income (loss) from discontinued operations	7,058	(17,535)
Income from continuing operations	16,070	982
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	19,515	18,049
Stock compensation expense	3,895	3,599
Non-cash charges to interest expense	1,689	3,762
Other non-cash adjustments	1,437	1,167
Increase (decrease) in cash resulting from changes in the following (excluding the effects of acquisitions):
Accounts receivable	(35,041)	(23,419)
Inventories	(11,449)	(1,030)
Other current assets and other assets	9,606	7,348
Accounts payable	13,485	18,575
Accrued expenses and other non-current liabilities	11,331	3,670
Net cash provided by operating activities of continuing operations	30,538	32,703
Net cash (used in) provided by operating activities of discontinued operations	(3,491)	21,725
Net cash provided by operating activities	27,047	54,428
Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired	(107,605)
Purchases of property, plant, and equipment	(7,838)	(6,264)
Purchase of equity method investment	(250)	(1,000)
Net proceeds from sale of property and equipment	978	179
Net proceeds from sale of businesses	59,029	29,164
Net cash (used in) provided by investing activities of continuing operations	(55,686)	22,079
Net cash provided by (used in) investing activities of discontinued operations	2,089	(427)
Net cash (used in) provided by investing activities	(53,597)	21,652
Cash Flows from Financing Activities
Long-term debt payments	(74,260)	(58,967)
Proceeds from long-term debt	73,849	8,559
Purchase of treasury stock at market prices	(826)	(1,114)
Payment of deferred financing fees	(34)	(164)
Excess tax benefit from stock compensation		55
Net proceeds from issuance of common stock	10	270
Net cash used in financing activities	(1,261)	(51,361)
Net (decrease) increase in cash and cash equivalents	(27,811)	24,719
Cash and cash equivalents at beginning of year	60,866	23,596
Cash and cash equivalents at end of period	$ 33,055	$ 48,315

Consolidated Statements Of Shareholders' Equity - 9 months ended Sep. 30, 2011 - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Treasury Stock [Member]	Total
Balance, value at Dec. 31, 2010	$ 305	$ 231,999	$ 212,914	$ (2,060)	$ (2,305)	$ 440,853
Balance, shares at Dec. 31, 2010	30,516				219
Net income			23,128			23,128
Foreign currency translation adjustment				(1,451)		(1,451)
Adjustment to pension benefit liability, net of taxes of $59				(93)		(93)
Adjustment to post-retirement healthcare benefit liability, net of taxes of $35				57		57
Stock compensation expense		3,895				3,895
Net settlement of restricted stock units, value	$ 2	(2)			$ (826)	(826)
Net settlement of restricted stock units, shares	177				62
Issuance of restricted stock	6
Stock options exercised, shares	1
Stock options exercised, value		10				10
Balance, shares at Sep. 30, 2011	30,700				281
Balance, value at Sep. 30, 2011	$ 307	$ 235,902	$ 236,042	$ (3,547)	$ (3,131)	$ 465,573

Consolidated Statements Of Shareholders' Equity (Parenthetical) $ in Thousands	9 Months Ended
	Sep. 30, 2011 USD ($)
Consolidated Statements Of Shareholders' Equity [Abstract]
Adjustment to post-retirement healthcare benefit liability, tax	$ 35
Adjustment to pension benefit liability, tax	$ 59

- Definition

The tax effect of the amount of the change in the additional minimum pension liability not yet recognized pursuant to FAS 87 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is to be recorded as a separate component in other comprehensive income, before adjusting for tax effects. In a subsequent measurement, the elimination or adjustment to the amount of the minimum pension liability recorded in accumulated other comprehensive income is included in this line. Eliminated upon adoption of FAS 158.

+ References + Details

Consolidated Financial Statements

9 Months Ended

Sep. 30, 2011

Consolidated Financial Statements [Abstract]

Consolidated Financial Statements

1. CONSOLIDATED FINANCIAL STATEMENTS

The accompanying consolidated financial statements have been prepared by Gibraltar Industries, Inc. (the Company) without audit. In the opinion of management, all adjustments (consisting of normal recurring adjustments and accruals) necessary to present fairly the results of operations and other comprehensive income for the three and nine months ended September 30, 2011 and 2010, the financial position at September 30, 2011 and December 31, 2010, the statements of cash flow for the nine months ended September 30, 2011 and 2010, and the statement of shareholders' equity for the nine months ended September 30, 2011 have been included therein in accordance with U.S. Securities and Exchange Commission (SEC) rules and regulations and prepared using the same accounting principles as are used for our annual audited financial statements.

Certain information and footnote disclosures, including significant accounting policies normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (GAAP), have been condensed or omitted in accordance with the prescribed SEC rules. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and footnotes included in the Company's Annual Report for the year ended December 31, 2010 as filed on Form 10-K.

The consolidated balance sheet at December 31, 2010 has been derived from the audited consolidated financial statements at that date, restated for discontinued operations, but does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.

The results of operations for the three and nine month periods ended September 30, 2011 are not necessarily indicative of the results to be expected for the full year.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Name Statement of Position (SOP)
-Publisher AICPA
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Name FASB Interpretation (FIN)
-Publisher FASB
-Number 46R
-Paragraph 4, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6359553&loc=d3e288-107754

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 720
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-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
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-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
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+ Details

Recent Accounting Pronouncements

9 Months Ended

Sep. 30, 2011

Recent Accounting Pronouncements [Abstract]

Recent Accounting Pronouncements

2. RECENT ACCOUNTING PRONOUNCEMENTS

In May 2011, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (Update) 2011-04, "Fair Value Measurement (Topic 820) – Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs." Update 2011-04 generally clarifies the requirements for measuring fair value and for disclosing information about fair value measurements. This Update results in common principles and requirements regarding fair value measurements for U.S. GAAP and International Financial Reporting Standards. The amendments are effective for interim and annual periods beginning after December 15, 2011 and are to be applied prospectively. The Company does not expect the adoption of Update 2011-04 will have a material impact on the Company's consolidated financial statements.

In June 2011, the FASB issued Update 2011-05, "Comprehensive Income (Topic 220) – Presentation of Comprehensive Income." Under the amendments included in Update 2011-05, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. Regardless of the option selected, an entity is required to present on the face of the financial statements reclassification adjustments for items that are reclassified from other comprehensive income to net income in the statements where the components of net income and the components of other comprehensive income are presented. The amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011 and are to be applied retrospectively. The Company does not expect the adoption of Update 2011-05 will have a material impact on the Company's consolidated results from operations, financial position, or cash flows.

In September 2011, the FASB issued Update 2011-08, "Intangibles – Goodwill and Other (Topic 350) – Testing Goodwill for Impairment." Under the amendments included in Update 2011-08, an entity has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if an entity concludes otherwise, the two-step impairment test is required. The amendments are effective for fiscal years beginning after December 15, 2011 although early adoption is permitted. Although the amendments may change how goodwill is tested for impairment, the Company does not expect the adoption of Update 2011-08 will have a material impact on the timing or measurement of any goodwill impairments.

In September 2011, the FASB issued Update 2011-09, "Compensation – Retirement Benefits – Multiemployer Plans (Subtopic 715-80) – Disclosures about an Employer's Participation in a Multiemployer Plan". The amendments included in Update 2011-09 require employers to provide additional separate disclosures for multiemployer pension plans and multiemployer other postretirement benefit plans. The amended disclosures provide users with more detailed information about an employer's involvement in these plans. The Company participates in various multiemployer pension plans and will be required to disclose additional information about these plans in the consolidated financial statements for the year ended December 31, 2011, the date that the Update will be effective for public entities.

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 154
-Paragraph 2, 17, 18
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 28
-Paragraph 23, 24
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-SubTopic 10
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
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-Subparagraph (SX 210.10-01.(b)(6))
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305

+ Details

Inventories

9 Months Ended

Sep. 30, 2011

Inventories [Abstract]

Inventories

3. INVENTORIES

Inventories consist of the following (in thousands):


	September 30, 2011		December 31, 2010
Raw material	$	47,594	$	31,358
Work-in-process		11,213		4,838
Finished goods		52,160		41,652
Total inventories	$	110,967	$	77,848

Acquisitions

9 Months Ended

Sep. 30, 2011

Acquisitions [Abstract]

Acquisitions

4. ACQUISITIONS

On April 1, 2011, the Company acquired all of the outstanding stock of The D.S. Brown Company (D.S. Brown). D.S. Brown is located in North Baltimore, Ohio and is the largest U.S. manufacturer of components for the bridge and highway transportation infrastructure industry including expansion joint systems, bearing assemblies, pavement sealing systems, and other specialty components. The acquisition of D.S. Brown provides the Company with a diversified product offering to the infrastructure market. The results of D.S. Brown have been included in the Company's consolidated financial results since the date of acquisition. The aggregate purchase consideration for the acquisition of D.S. Brown was $97,643,000, net of a working capital adjustment.

On June 3, 2011, the Company acquired all of the outstanding stock of Pacific Award Metals, Inc. (Award Metals). Award Metals operates six facilities in Arizona, California, Colorado, and Washington and is a leading regional manufacturer of roof ventilation, roof trims, flashing and rain ware, drywall trims, and specialized clips and connectors for concrete forms used in the new construction and repair and remodel markets. The acquisition of Award Metals expands the breadth of the Company's product offerings and allows the Company access to new customers. The results of Award Metals have been included in the Company's consolidated financial results since the date of acquisition. The fair value of the aggregate purchase consideration for the acquisition of Award Metals was $13,369,000, net of a working capital adjustment. A portion of the purchase consideration is payable in November 2012. The Company recorded a payable of $1,791,000 as of September 30, 2011 to reflect this obligation. The acquisitions of D. S. Brown and Award Metals are not considered significant to the Company's results of operations.

The purchase price for each acquisition was allocated to the assets acquired and liabilities assumed based upon their respective fair values. The excess consideration was recorded as goodwill and approximated $50,598,000, of which $5,241,000 is deductible for tax purposes. Goodwill represents future economic benefits arising from other assets acquired that could not be individually identified including workforce additions, growth opportunities, and increased presence in the building products markets. The allocation of purchase consideration to the assets acquired and liabilities assumed is as follows (in thousands):


	D.S. Brown		Award Metals
Working capital	$	16,803	$	4,177
Property, plant, and equipment		14,481		2,794
Intangible assets		33,300		2,101
Other assets		230		75
Other liabilities		(13,441)		(106)
Goodwill		46,270		4,328
Fair value of purchase consideration	$	97,643	$	13,369

The acquired intangible assets consisted of unpatented technology and patents with a fair value of $16,560,000 (15 year estimated useful life), trademarks with a fair value of $11,470,000 (indefinite useful life), customer relationships with a fair value of $5,970,000 (16 year useful life), backlog with a fair value of $1,200,000 (1.5 year useful life), and non-compete agreements with a fair value of $201,000 (4 year useful life).

The acquisitions of D.S. Brown and Award Metals were financed through cash on hand and debt available under the Company's revolving credit facility. The Company incurred certain acquisition-related costs, primarily composed of legal and consulting fees of $156,000 and $770,000 for the three and nine months ended September 30, 2011, respectively. All acquisition-related costs were recognized as a component of selling, general, and administrative expenses on the consolidated statement of operations. The Company also recognized additional cost of sales of $2,467,000 for the nine months ended September 30, 2011 related to the recognition of inventory at fair value when allocating the purchase price of the acquisitions.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
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-Paragraph F4
-Subparagraph e

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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+ Details

Goodwill And Related Intangible Assets

9 Months Ended

Sep. 30, 2011

Goodwill And Related Intangible Assets

5. GOODWILL AND RELATED INTANGIBLE ASSETS

Goodwill

The changes in the carrying amount of goodwill for the nine months ended September 30, 2011 are as follows (in thousands):

Balance as of December 31, 2010	$	298,346
Acquired goodwill		50,598
Foreign currency translation		(393)
Balance at September 30, 2011	$	348,551

The goodwill balances as of September 30, 2011 and December 31, 2010 are net of accumulated impairment losses of $125,597,000.

The Company recorded intangible asset impairment charges of $76,964,000 during the year ended December 31, 2010. The Company concluded no new indicators of goodwill impairment existed as of September 30, 2011 and an interim test was not performed. The Company will continue to monitor impairment indicators and financial results in future periods. If cash flows change or if the market value of the Company's stock does not increase, there may be additional impairment charges. Impairment charges could be based on factors such as the Company's stock price, forecasted cash flows, assumptions used, control premiums, or other variables.

Acquired Intangible Assets

Acquired intangible assets consist of the following (in thousands):


	September 30, 2011				December 31, 2010
	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization		Estimated Life
Indefinite-lived intangible assets:
Trademarks	$	46,763	$	–	$	35,403	$	–	Indefinite
Finite-lived intangible assets:
Trademarks		1,968		881		1,968		760	2 to 15 Years
Unpatented technology		22,117		3,173		5,557		2,239	5 to 20 Years
Customer relationships		48,336		19,594		42,469		16,832	5 to 16 Years
Non-compete agreements		2,857		2,202		2,656		1,921	5 to 10 Years
Backlog		1,200		400		–		–	1 to 2 Years
		76,478		26,250		52,650		21,752
Total acquired intangible assets	$	123,241	$	26,250	$	88,053	$	21,752

The following table summarizes the acquired intangible asset amortization expense for the three and nine months ended September 30 (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Amortization expense	$	1,706	$	1,292	$	4,579	$	3,878

Amortization expense related to acquired intangible assets for the remainder of fiscal 2011 and the next five years thereafter is estimated as follows (in thousands):

2011	$	1,731
2012	$	6,602
2013	$	5,701
2014	$	4,773
2015	$	4,637
2016	$	4,302

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Equity Method Investment

9 Months Ended

Sep. 30, 2011

Equity Method Investment [Abstract]

Equity Method Investment

6. EQUITY METHOD INVESTMENT

On May 24, 2010, the Company entered into a membership interest purchase agreement to acquire a 10% membership interest in Structural Soft, LLC (Structural Soft) for $1,500,000. Structural Soft is a developer of software used in the design of residential construction projects. The investment was accounted for using the equity method of accounting, under which the Company's share of the earnings of the investee was recognized in income as earned and distributions are credited against the investment when received. The Company's proportionate share in the net assets of Structural Soft and an equity-method intangible asset aggregated $1,345,000 at December 31, 2010.

The Company sold the membership interest in Structural Soft on March 10, 2011 as a part of the transaction to sell the stock of the United Steel Products business as disclosed in Note 15.

Notes Receivable

9 Months Ended

Sep. 30, 2010

Notes Receivable [Abstract]

Notes Receivable

7. NOTES RECEIVABLE

The Company holds three notes receivable from various divestitures and real estate transactions. As of September 30, 2011 and December 31, 2010, the notes receivable aggregated $9,601,000 and $9,659,000, respectively. The current portion of the notes receivable is included in other current assets and the long-term portion of the notes receivable are included in other assets. Each note receivable is evaluated for collectability each reporting period on an individual basis. Collectability is primarily evaluated on the financial condition of the debtor and whether and to what extent the debtor has complied with the terms of the underlying note agreements. No allowances for credit losses were established for the notes receivable during the three and nine months ended September 30, 2011 and 2010. Interest income is recognized on an accrual basis based upon fixed rates as defined in each note receivable agreement and classified as a reduction to interest expense on the consolidated statement of operations.

- Definition

The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5074-111524

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5066-111524

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5162-111524

+ Details

Related Party Transactions

9 Months Ended

Sep. 30, 2011

Related Party Transactions

8. RELATED PARTY TRANSACTIONS

A member of the Company's Board of Directors, Gerald S. Lippes, is a partner in a law firm that provides legal services to the Company. At September 30, 2011 and December 31, 2010, the Company had $342,000 and $266,000, respectively, recorded in accounts payable for amounts due to this law firm. For the three and nine months ended September 30, the Company incurred the following expenses for legal service from this firm, including services provided in connection with the sale of businesses and recognized as a component of discontinued operations (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Selling, general, and administrative expense	$	287	$	118	$	1,341	$	509
Discontinued operations		6		–		176		154
Total related-party legal expense	$	293	$	118	$	1,517	$	663

A member of the Company's Board of Directors, Robert E. Sadler, Jr., is a member of the Board of Directors of M&T Bank Corporation, one of the eleven participating lenders which have committed capital under the Company's Third Amended and Restated Credit Agreement dated July 24, 2009 (the 2009 Senior Credit Agreement). As of September 30, 2011, the 2009 Senior Credit Agreement provided the Company with a revolving credit facility with availability up to $200 million. See Note 9 to the consolidated financial statements for the amounts outstanding on the revolving credit facility as of September 30, 2011 and December 31, 2010.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 3A
-Section 04
-Paragraph b

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

Long-Term Debt

9 Months Ended

Sep. 30, 2011

Long-Term Debt [Abstract]

Long-Term Debt

9. LONG-TERM DEBT

Long-term debt consists of the following (in thousands):


	September 30, 2011		December 31, 2010
Senior Subordinated 8% Notes recorded net of unamortized discount of $1,767 and $2,027 in 2011 and 2010	$	202,233	$	201,973
Other debt		4,842		5,224
Total debt		207,075		207,197
Less current maturities		408		408
Total long-term debt	$	206,667	$	206,789

Standby letters of credit of $14,342,000 have been issued under the 2009 Senior Credit Agreement to third parties on behalf of the Company as of September 30, 2011. These letters of credit reduce the amount otherwise available under the revolving credit facility. As of September 30, 2011, the Company had $125,360,000 of availability under the revolving credit facility.

Borrowings under the 2009 Senior Credit Agreement are secured by the trade receivables, inventory, personal property and equipment, and certain real property of the Company's significant domestic subsidiaries. The 2009 Senior Credit Agreement provides for a revolving credit facility and letters of credit in an aggregate amount that do not exceed the lesser of (i) $200 million or (ii) a borrowing base determined by reference to the trade receivables, inventories, and property, plant, and equipment of the Company's significant domestic subsidiaries. The revolving credit facility is committed through August 30, 2012. The Company amended the 2009 Senior Credit Agreement on October 11, 2011 to significantly extend the maturity date of the debt at competitive interest rates in the current capital market. See Note 19 of the consolidated financial statements for more information regarding this subsequent event.

Borrowings under the revolving credit facility bear interest at a variable rate based upon the London Interbank Offered Rate (LIBOR), with a LIBOR floor of 1.50%, plus 3.25% or, at the Company's option, an alternate base rate. The revolving credit facility also carries an annual facility fee of 0.50% on the entire facility, whether drawn or undrawn, and fees on outstanding letters of credit which are payable quarterly.

On a trailing four-quarter basis, the 2009 Senior Credit Agreement includes a single financial covenant that requires the Company to maintain a minimum fixed charge coverage ratio of 1.25 to 1.00 at the end of each quarter. As of September 30, 2011, the Company was in compliance with this financial covenant. The 2009 Senior Credit Agreement contains other provisions and events of default that are customary for similar agreements and may limit the Company's ability to take various actions. The Company's significant domestic subsidiaries have guaranteed the obligations under the Senior Credit Agreement.

On December 8, 2005, the Company issued $204,000,000 of Senior Subordinated 8% Notes (8% Notes), due December 1, 2015, at a discount to yield 8.25%. The 8% Notes are guaranteed by certain existing and future domestic subsidiaries and are not subject to any sinking fund requirements.

Derivative Instruments And Hedging Activities

9 Months Ended

Sep. 30, 2011

Derivative Instruments And Hedging Activities [Abstract]

Derivative Instruments And Hedging Activities

10. DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

The Company is exposed to certain risks relating to its ongoing business operations. From time to time, the Company may use derivative instruments to manage interest rate risk. Interest rate swaps have been entered into in prior periods to manage interest rate risk associated with the Company's variable-rate borrowings. The Company had an interest rate swap outstanding with a notional amount of $57,500,000, which expired on December 22, 2010. The Company designated this interest rate swap as a cash flow hedge at inception.

On February 1, 2010, the Company sold the majority of the assets of the Processed Metal Products business as disclosed in Note 15 of the consolidated financial statements. The Company used the proceeds from the sale together with cash generated from operations to repay all remaining variable-rate debt during the three months ended March 31, 2010. Accordingly, all losses previously deferred in accumulated other comprehensive loss related to the interest rate swap were reclassified to interest expense during the three months ended March 31, 2010. Changes in the fair value of the swap continued to be recorded in earnings until the swap expired.

As noted above, all losses reported as a component of accumulated other comprehensive loss related to the interest rate swap were reclassified into earnings as interest expense during the three months ended March 31, 2010. Additionally, changes in the fair value of the interest rate swap were recorded in current earnings as interest expense or income during the three and nine months ended September 30, 2010.

The following table summarizes the gains and losses recorded in interest expense and other comprehensive income as a result of the interest rate swap for the three and nine months ended September 30 (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Adjustments to interest expense:
Loss reclassified from accumulated other comprehensive income	$	–	$	–	$	–	$	1,899
Loss from changes in the fair value of the ineffective portion of the interest rate swap		–		54		–		170
Total loss included in interest expense	$	–	$	54	$	–	$	2,069

Adjustments to other comprehensive income:
Realized loss reclassified to interest expense, net of taxes	$	–	$	–	$	–	$	302
Unrealized loss reclassified to interest expense, net of taxes		–		–		–		904
Gain included in other comprehensive income	$	–	$	–	$	–	$	1,206

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Topic 815
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+ Details

Employee Retirement And Other Post-Retirement Benefit Plans

9 Months Ended

Sep. 30, 2011

Employee Retirement And Other Post-Retirement Benefit Plans [Abstract]

Employee Retirement And Other Post-Retirement Benefit Plans

11. EMPLOYEE RETIREMENT AND OTHER POST-RETIREMENT BENEFIT PLANS

The following tables present the components of net periodic pension and other post-retirement benefit costs charged to expense for the three and nine months ended September 30 (in thousands):


	Pension Benefit
	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Service cost	$	11	$	20	$	31	$	60
Interest cost		35		42		105		128
Amortization of unrecognized prior service cost		4		29		11		83
Gain amortization		(55)		–		(163)		–
Net periodic benefit cost	$	(5)	$	91	$	(16)	$	271

	Other Post-retirement Benefits
	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Service cost	$	3	$	3	$	10	$	10
Interest cost		70		57		209		170
Amortization of unrecognized prior service cost		–		(1)		(1)		(3)
Loss amortization		31		4		93		12
Curtailment benefit		–		(3)		–		(8)
Net periodic benefit cost	$	104	$	60	$	311	$	181

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Number 03-2
-Paragraph 8
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
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-Name FASB Staff Position (FSP)
-Number FAS106-2
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Accumulated Other Comprehensive Income

9 Months Ended

Sep. 30, 2011

Accumulated Other Comprehensive Income [Abstract]

Accumulated Other Comprehensive Income

12. ACCUMULATED OTHER COMPREHENSIVE INCOME

The cumulative balance of each component of accumulated other comprehensive (loss) income, net of tax, is as follows (in thousands):


	Foreign Currency Translation Adjustment		Minimum Pension Liability Adjustment		Unamortized Post-Retirement Health Care Costs		Accumulated Other Comprehensive (Loss) Income
Balance as of December 31, 2010	$	(1,214)	$	258	$	(1,104)	$	(2,060)
Current period change		(1,451)		(93)		57		(1,487)
Balance as of September 30, 2011	$	(2,665)	$	165	$	(1,047)	$	(3,547)

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 45
-Paragraph 11
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.3-04)
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

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-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Equity-Based Compensation

9 Months Ended

Sep. 30, 2011

Equity-Based Compensation [Abstract]

Equity-Based Compensation

13. EQUITY-BASED COMPENSATION

Equity-based payments to employees and directors, including grants of stock options, restricted stock units, and restricted stock, are recognized in the statements of operations based on the grant date fair value of the award. The Company uses the straight-line method of attributing the value of stock-based compensation expense over the vesting periods. Stock compensation expense recognized during the period is based on the value of the portion of equity-based awards that is ultimately expected to vest during the period. Vesting requirements vary for directors, executives, and key employees with a range that typically equals three to four years.

The Gibraltar Industries, Inc. 2005 Equity Incentive Plan (the Plan) is an incentive compensation plan that allows the Company to grant equity-based incentive compensation awards to eligible participants to provide them an additional incentive to promote the business of the Company, to increase their proprietary interest in the success of the Company, and to encourage them to remain in the Company's employ. Awards under the plan may be in the form of options, restricted shares, restricted units, performance shares, performance stock units, and rights. The Plan provides for the issuance of up to 3,000,000 shares of common stock. Of the total number of shares of common stock issuable under the Plan, the aggregate number of shares which may be issued in connection with grants of incentive stock options and rights cannot exceed 900,000 shares. Vesting terms and award life are governed by the award document.

The following table provides the number of restricted stock units (that will convert to shares upon vesting), shares of restricted stock, and non-qualified stock options that were issued during the nine months ended September 30 along with the weighted average grant date fair value of each award:


	2011			2010
Awards	Number of Awards	Weighted Average Grant Date Fair Value		Number of Awards	Weighted Average Grant Date Fair Value
Restricted stock units	315,834	$	11.05	169,867	$	16.80
Restricted shares	6,000	$	13.63	6,000	$	12.74
Non-qualified stock options	239,000	$	5.19	131,000	$	4.62

On March 24, 2011, the Company's Chairman and Chief Executive Officer surrendered a portion of his 2010 restricted stock unit grant. The unamortized portion of compensation expense related to these awards, totaling $885,000, was accelerated and recognized as compensation included in selling, general, and administrative expense for the nine months ended September 30, 2011.

In September 2009, the Company awarded 905,000 performance stock units. As of September 30, 2011, 868,000 of the originally awarded performance stock units remain outstanding after forfeitures and re-issuances. The final number of performance stock units earned will be determined based on the Company's total stockholder returns relative to a peer group for three separate performance periods, consisting of the years ending December 31, 2009, 2010, and 2011. The performance stock units earned will be converted to cash based on the trailing 90-day closing price of the Company's common stock as of the last day of the third performance period and will be paid in January 2012. During the first two performance periods consisting of the years ended December 31, 2010 and 2009, participants earned 0% and 34% of target respectively, aggregating 100,300 performance stock units compared to the target of 589,834 awards.

The cost of the performance stock awards will be accrued over the vesting period which ends December 31, 2011. As of September 30, 2011 and December 31, 2010, the value of the performance stock units accrued was based on a weighted average fair value of $2.43 and $7.92 per unit awarded, respectively. The fair value per unit awarded was estimated using the actual performance stock units earned during the first two performance periods ended December 31, 2010 and 2009, an estimate of the number of units expected to be earned during the remaining performance period ending December 31, 2011, and the estimated trailing 90-day closing price of the Company's stock as of December 31, 2011 discounted to present value. The following table summarizes the compensation expense recognized from the change in fair value and vesting of performance stock units awarded for the three and nine months ended September 30 (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Performance stock unit compensation expense	$	(1,026)	$	59	$	(1,974)	$	42

The Management Stock Purchase Plan (MSPP) is an integral component of the Plan and provides participants the ability to defer a portion of their salary, their annual bonus under the Management Incentive Compensation Plan, and Directors' fees. The deferral is converted to restricted stock units and credited to an account together with a company-match in restricted stock units equal to a percentage of the deferral amount. The account is converted to cash at the trailing 200-day average closing price of the Company's stock and payable to the participants upon a termination of their service to the Company. The matching portion vests only if the participant has reached their sixtieth (60^th) birthday. If a participant terminates his or her service to the Company prior to age sixty (60), the match is forfeited. Upon termination, the account is converted to a cash account that accrues interest at 2% over the then current ten-year U.S. Treasury note rate. The account is then paid out in five equal annual cash installments.

The fair value of restricted stock units held in the MSPP equals the trailing 200-day closing price of the Company's common stock as of the last day of the period. During the nine months ended September 30, 2011 and 2010, 155,882 and 144,536 restricted stock units, respectively, including the company-match, were credited to participant accounts. At September 30, 2011 and December 31, 2010, the value of the restricted stock units in the MSPP was $11.07 and $11.03 per unit, respectively. At September 30, 2011 and December 31, 2010, 524,844 and 457,343 restricted stock units, including the company-match, were credited to participant accounts including 65,010 and 84,635, respectively, of unvested restricted stock units.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

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-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Fair Value Measurements

9 Months Ended

Sep. 30, 2011

Fair Value Measurements [Abstract]

Fair Value Measurements

14. FAIR VALUE MEASUREMENTS

FASB ASC Topic 820, "Fair Value Measurements and Disclosures," defines fair value, sets out a framework for measuring fair value, and requires certain disclosures about fair value measurements. A fair value measurement assumes that the transaction to sell an asset or transfer a liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. Fair value is defined based upon an exit price model.

Topic 820 establishes a valuation hierarchy for disclosure of the inputs used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 inputs are unobservable inputs based on our own assumptions used to measure assets and liabilities at fair value. A financial asset or liability's classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

As disclosed in Note 10, an interest rate swap expired in 2010 and the Company does not hold any derivatives as of September 30, 2011. The Company does not have any other material assets or liabilities carried at fair value and measured on a recurring basis as of September 30, 2011.

The Company's financial instruments primarily consist of cash and cash equivalents, accounts receivable, notes receivable, accounts payable, and long-term debt. The carrying values for our financial instruments approximate fair value with the exception, at times, of long-term debt. At September 30, 2011, the fair value of outstanding debt was $203,743,000 compared to its carrying value of $207,075,000. The fair value of the Company's Senior Subordinated 8% Notes was estimated based on quoted market prices.

As described in Note 4, the Company completed two acquisitions during the nine months ended September 30, 2011. The estimated fair values allocated to the assets acquired and liabilities assumed relied upon fair value measurements based in part on Level 3 inputs. The valuation techniques used to allocate fair values to inventory; property, plant, and equipment; and intangible assets included the cost approach, market approach, relief-from-royalty income approach, and other income approaches. The valuation techniques relied on a number of inputs which included the cost and condition of property, plant, and equipment, forecasted net sales and income, and royalty rates.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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-Subparagraph a, b
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

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-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13537-108611

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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-Paragraph 10
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Topic 820
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-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

+ Details

Discontinued Operations

9 Months Ended

Sep. 30, 2011

Discontinued Operations [Abstract]

Discontinued Operations

15. DISCONTINUED OPERATIONS

On March 10, 2011, the Company sold the stock of the United Steel Products business (USP) for cash proceeds of $59,029,000 including a working capital adjustment. The divestiture of USP allowed the Company to allocate capital resources to businesses with strong market leadership positions and growth potential. The Company recognized a pre-tax gain of $14,022,000 from the transaction.

On February 1, 2010, the Company sold the majority of the assets of the Processed Metal Products business. The assets were sold for $29,164,000, including a working capital adjustment. This transaction finalized the Company's exit from the steel processing business and established the Company solely as a manufacturer and distributor of products for building and industrial markets. The Company incurred an after-tax loss of $19,451,000 from the transaction, net of an $11,424,000 tax benefit for the nine months ended September 30, 2010. The Company did not sell certain real estate held by the Processed Metal Products business and the receivables generated from the operation of the business prior to its sale. Subsequent to February 1, 2010, the Company sold the real estate and collected these receivables net of uncollectible amounts. The transactions to dispose of the remaining assets of this business were completed during the three and nine month periods ended September 30, 2011 which resulted in the recognition of gains and losses. As of December 31, 2010, the remaining property, plant, and equipment were classified as assets of discontinued operations on the consolidated balance sheet. These assets were held for sale as of December 31, 2010 and reflected at the lesser of their carrying values or fair values less cost to sell.

The results of operations for USP and the Processed Metal Products business have been classified as discontinued operations in the consolidated financial statements for all periods presented. The Company allocates interest to its discontinued operations in accordance with FASB ASC Subtopic 205-20, "Presentation of Financial Statements – Discontinued Operations".

Components of the (loss) income from discontinued operations before taxes, including the interest allocated to discontinued operations, for the three and nine months ended September 30 are as follows (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Net sales	$	–	$	12,320	$	9,057	$	54,596
Operating expenses		(276)		(11,326)		(9,196)		(50,330)
Gain (loss) on sale of business		–		–		14,022		(30,875)
Interest expense allocation		–		(317)		(262)		(1,340)
(Loss) income from discontinued operations before taxes	$	(276)	$	677	$	13,621	$	(27,949)

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

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-Name Accounting Standards Codification
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-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

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-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 3
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

+ Details

Exit Activity Costs And Asset Impairments

9 Months Ended

Sep. 30, 2011

Exit Activity Costs And Asset Impairments [Abstract]

Exit Activity Costs And Asset Impairments

16. EXIT ACTIVITY COSTS AND ASSET IMPAIRMENTS

The Company has focused on being the low-cost provider of its products by reducing operating costs and implementing lean manufacturing initiatives, which have in part led to the consolidation of its facilities and production lines. The Company consolidated two facilities in the nine months ended September 30, 2011 and six facilities during 2010 in this effort. During this process, the Company has incurred exit activity costs, including contract termination costs, severance costs, and other moving and closing costs. During 2011, the Company continued to incur exit activity costs for the facilities consolidated in previous years and some other ongoing restructuring activities. These restructuring activities resulted in $448,000 and $753,000 of asset impairment charges related to the facility consolidations during the nine months ended September 30, 2011 and 2010, respectively.

The following table provides a summary of where the exit activity costs and asset impairments were recorded in the statement of operations for the three and nine months ended September 30 (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Cost of sales	$	522	$	438	$	1,697	$	902
Selling, general, and administrative expense		(7)		–		476		77
Total exit activity and costs and asset impairments	$	515	$	438	$	2,173	$	979

The following table reconciles the beginning and ending liability for exit activity costs relating to the Company's facility consolidation efforts (in thousands):


	2011		2010
Balance as of December 31	$	2,069	$	1,781
Exit activity costs recognized		1,725		226
Cash payments		(1,896)		(1,059)
Balance as of September 30	$	1,898	$	948

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Income Taxes

9 Months Ended

Sep. 30, 2011

Income Taxes [Abstract]

Income Taxes

17. INCOME TAXES

The following table summarizes the provision for income taxes for continuing operations for the three and nine months ended September 30 and the applicable effective tax rates (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Provision for (benefit of) income taxes	$	6,094	$	(944)	$	12,628	$	(314)
Effective tax rate		45.2%		579.1%		44.0%		-47.0%

The Company's provision for income taxes in interim periods is computed by applying forecasted annual effective tax rates to income or loss before income taxes for the interim period. In addition, non-recurring or discrete items, including interest on prior year tax liabilities, are recorded during the period in which they occur. To the extent that actual income or loss before taxes for the full year differs from the forecast estimates applied at the end of the most recent interim period, the actual tax rate recognized for the year ending December 31, 2011 could be materially different from the forecasted rate used for the nine months ended September 30, 2011.

The provision of income taxes resulted in an effective tax rate of 45.2% and 44.0% for the three and nine months ended September 30, 2011, respectively. The effective tax rate for the interim periods of 2011 exceeded the U.S. federal statutory tax rate of 35% due to the recognition of non-deductible permanent differences and state taxes.

A change in forecasted earnings caused a significant change in the forecasted annual effective tax rate during the three months ended September 30, 2010. As a result, the Company recognized a tax benefit for continuing operations during the three months ended September 30, 2010 due to the change in the year-to-date provision for income taxes. The provision for income taxes for continuing operations for the nine months ended September 30, 2010 was based on the most recent estimate of the income tax provision forecasted for the full year. Small changes in the Company's forecasted earnings had a significant impact on the Company's effective tax rate for the full year as a result of pre-tax earnings approximating break-even, non-deductible permanent items, and certain state taxes.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Earnings Per Share

9 Months Ended

Sep. 30, 2011

Earnings Per Share [Abstract]

Earnings Per Share

18. EARNINGS PER SHARE

Basic earnings per share is based on the weighted average number of common shares outstanding. Diluted earnings per share is based on the weighted average number of common shares outstanding, as well as dilutive potential common shares which, in the Company's case, comprise shares issuable under its equity compensation plans described in Note 13 of the consolidated financial statements. The treasury stock method is used to calculate dilutive shares, which reduces the gross number of dilutive shares by the number of shares purchasable from the proceeds of the options assumed to be exercised and the unrecognized expense related to the restricted stock and restricted stock unit awards assumed to have vested.

The following table sets forth the computation of basic and diluted earnings per share for the three and nine months ended September 30 (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Numerator:
Income from continuing operations	$	7,383	$	781	$	16,070	$	982
(Loss) income from discontinued operations		(469)		416		7,058		(17,535)
Net income (loss) available to common shareholders	$	6,914	$	1,197	$	23,128	$	(16,553)

Denominator for basic income (loss) per share:
Weighted average shares outstanding		30,554		30,325		30,474		30,295

Denominator for diluted income (loss) per share:
Weighted average shares outstanding		30,554		30,325		30,474		30,295
Common stock options and restricted stock		85		117		146		147
Weighted average shares and conversions		30,639		30,442		30,620		30,442

Subsequent Event	9 Months Ended
Subsequent Event	Sep. 30, 2011
Subsequent Event [Abstract]
Subsequent Event	19. SUBSEQUENT EVENT On October 11, 2011, the Company entered into the Fourth Amended and Restated Credit Agreement with a syndicate of ten banks (2011 Senior Credit Agreement). The 2011 Senior Credit Agreement amends and restates the 2009 Senior Credit Agreement as identified in Notes 8 and 9 of the consolidated financial statements. The 2011 Senior Credit Agreement provides for a revolving credit facility and letters of credit not to exceed the lesser of (i) $200 million and (ii) a borrowing base determined by reference to the trade receivables, inventories, and property, plant, and equipment of the Company's significant domestic subsidiaries. The Company can request additional financing from the banks to increase the revolving credit facility to $250 million under the terms of the 2011 Senior Credit Agreement. The Company also has the opportunity to enter into a term loan in the principal amount of $35 million subject to conditions set forth in the 2011 Senior Credit Agreement. The terms of the 2011 Senior Credit Agreement provide that the revolving credit facility will terminate on the earlier of October 10, 2016 or six months prior to the maturity date of the Company's 8% Notes, which are due December 1, 2015. All revolving credit borrowings must be repaid on or before the maturity date. The term loan would be payable in quarterly installments and mature three years after the term loan funding date on which date the outstanding balance of the term loan is payable in full. Only one financial covenant is contained within the 2011 Senior Credit Agreement, which requires the Company to maintain a fixed charge ratio (as defined in the agreement) of 1.25 to 1.00 or higher. Interest rates on the revolving credit facility and term loan will continue to be based on the London Interbank Offering Rate (LIBOR) plus an additional margin of 200 to 250 basis points on the revolving credit facility and 300 to 350 basis points on the term loan. In addition, the revolving credit facility is subject to an annual commitment fee calculated at 0.375% of the daily average undrawn balance of the revolving credit facility.

Supplemental Financial Information

9 Months Ended

Sep. 30, 2011

Supplemental Financial Information [Abstract]

Supplemental Financial Information

20. SUPPLEMENTAL FINANCIAL INFORMATION

The following information sets forth the consolidating summary financial statements of the issuer (Gibraltar Industries, Inc.) and guarantors, which guarantee the Senior Subordinated 8% Notes due December 1, 2015, and the non-guarantors. The guarantors are wholly owned subsidiaries of the issuer and the guarantees are full, unconditional, joint and several.

Investments in subsidiaries are accounted for by the parent using the equity method of accounting. The guarantor subsidiaries and non-guarantor subsidiaries are presented on a combined basis. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions.


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING STATEMENTS OF OPERATIONS
THREE MONTHS ENDED SEPTEMBER 30, 2011
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Net sales	$	–	$	198,469	$	26,134	$	(4,507)	$	220,096
Cost of sales		–		159,372		22,204		(4,443)		177,133
Gross profit		–		39,097		3,930		(64)		42,963
Selling, general, and administrative expense		183		21,915		2,504		–		24,602
(Loss) income from operations		(183)		17,182		1,426		(64)		18,361
Interest (expense) income		(4,349)		(568)		48		–		(4,869)
Other income (expense)		–		8		(23)		–		(15)
(Loss) income before taxes		(4,532)		16,622		1,451		(64)		13,477
(Benefit of) provision for income taxes		(1,768)		7,398		464		–		6,094
(Loss) income from continuing operations		(2,764)		9,224		987		(64)		7,383

Discontinued operations:
Loss before taxes		–		(276)		–		–		(276)
Provision for income taxes		–		193		–		–		193
Loss from discontinued operations		–		(469)		–		–		(469)

Equity in earnings from subsidiaries		9,742		987		–		(10,729)		–

Net income	$	6,978	$	9,742	$	987	$	(10,793)	$	6,914


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING STATEMENTS OF OPERATIONS
THREE MONTHS ENDED SEPTEMBER 30, 2010
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Net sales	$	–	$	151,456	$	22,389	$	(4,104)	$	169,741
Cost of sales		–		126,910		19,844		(4,511)		142,243
Gross profit		–		24,546		2,545		407		27,498
Selling, general, and administrative expense		(312)		21,513		2,061		–		23,262
Income from operations		312		3,033		484		407		4,236
Interest (expense) income		(4,343)		(89)		3		–		(4,429)
Other income		–		21		9		–		30
(Loss) income before taxes		(4,031)		2,965		496		407		(163)
(Benefit of) provision for income taxes		(1,702)		581		177		–		(944)
(Loss) income from continuing operations		(2,329)		2,384		319		407		781

Discontinued operations:
Income before taxes		–		575		102		–		677
Provision for income taxes		–		242		19		–		261
Income from discontinued operations		–		333		83		–		416

Equity in earnings from subsidiaries		3,119		402		–		(3,521)		–

Net income	$	790	$	3,119	$	402	$	(3,114)	$	1,197


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING STATEMENTS OF OPERATIONS
NINE MONTHS ENDED SEPTEMBER 30, 2011
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Net sales	$	–	$	526,963	$	81,416	$	(15,913)	$	592,466
Cost of sales		–		419,545		69,222		(14,737)		474,030
Gross profit		–		107,418		12,194		(1,176)		118,436
Selling, general, and administrative expense		–		68,432		7,031		–		75,463
Income from operations		–		38,986		5,163		(1,176)		42,973
Interest (expense) income		(13,042)		(1,330)		51		–		(14,321)
Other income		–		46		–		–		46
(Loss) income before taxes		(13,042)		37,702		5,214		(1,176)		28,698
(Benefit of) provision for income taxes		(5,087)		15,990		1,725		–		12,628
(Loss) income from continuing operations		(7,955)		21,712		3,489		(1,176)		16,070

Discontinued operations:
Income before taxes		–		13,402		219		–		13,621
Provision for income taxes		–		6,462		101		–		6,563
Income from discontinued operations		–		6,940		118		–		7,058

Equity in earnings from subsidiaries		32,259		3,607		–		(35,866)		–

Net income	$	24,304	$	32,259	$	3,607	$	(37,042)	$	23,128


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING STATEMENTS OF OPERATIONS
NINE MONTHS ENDED SEPTEMBER 30, 2010
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Net sales	$	–	$	437,656	$	68,964	$	(13,281)	$	493,339
Cost of sales		–		358,642		59,527		(12,766)		405,403
Gross profit		–		79,014		9,437		(515)		87,936
Selling, general, and administrative expense		201		65,263		6,614		–		72,078
(Loss) income from operations		(201)		13,751		2,823		(515)		15,858
Interest (expense) income		(13,022)		(2,339)		10		–		(15,351)
Other income		–		146		15		–		161
(Loss) income before taxes		(13,223)		11,558		2,848		(515)		668
(Benefit of) provision for income taxes		(5,335)		4,076		945		–		(314)
(Loss) income from continuing operations		(7,888)		7,482		1,903		(515)		982

Discontinued operations:
(Loss) income before taxes		–		(28,505)		556		–		(27,949)
(Benefit of) provision for income taxes		–		(10,555)		141		–		(10,414)
(Loss) income from discontinued operations		–		(17,950)		415		–		(17,535)

Equity in earnings from subsidiaries		(8,150)		2,318		–		5,832		–

Net (loss) income	$	(16,038)	$	(8,150)	$	2,318	$	5,317	$	(16,553)


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING BALANCE SHEETS
SEPTEMBER 30, 2011
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	–	$	13,655	$	19,400	$	–	$	33,055
Accounts receivable, net		–		102,720		15,605		–		118,325
Intercompany balances		(86,808)		109,400		(22,592)		–		–
Inventories		–		103,033		7,934		–		110,967
Other current assets		5,087		18,553		712		–		24,352
Total current assets		(81,721)		347,361		21,059		–		286,699

Property, plant, and equipment, net		–		142,570		11,913		–		154,483
Goodwill		–		320,843		27,708		–		348,551
Acquired intangibles		–		87,587		9,404		–		96,991
Other assets		3,071		3,811		33		–		6,915
Investment in subsidiaries		751,896		53,095		–		(804,991)		–
	$	673,246	$	955,267	$	70,117	$	(804,991)	$	893,639

Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable	$	–	$	72,323	$	8,210	$	–	$	80,533
Accrued expenses		5,440		57,522		3,812		–		66,774
Current maturities of long-term debt		–		408		–		–		408
Total current liabilities		5,440		130,253		12,022		–		147,715

Long-term debt		202,233		4,434		–		–		206,667
Deferred income taxes		–		46,992		4,378		–		51,370
Other non-current liabilities		–		21,692		622		–		22,314
Shareholders' equity		465,573		751,896		53,095		(804,991)		465,573

	$	673,246	$	955,267	$	70,117	$	(804,991)	$	893,639


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING BALANCE SHEETS
DECEMBER 31, 2010
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	–	$	46,349	$	14,517	$	–	$	60,866
Accounts receivable, net		–		57,268		13,103		–		70,371
Intercompany balances		17,194		5,657		(22,851)		–		–
Inventories		–		71,355		6,493		–		77,848
Other current assets		6,592		12,750		887		–		20,229
Assets of discontinued operations		–		10,501		2,562		–		13,063
Total current assets		23,786		203,880		14,711		–		242,377

Property, plant, and equipment, net		–		132,355		13,428		–		145,783
Goodwill		–		270,245		28,101		–		298,346
Acquired intangibles		–		55,827		10,474		–		66,301
Other assets		3,613		13,152		1		–		16,766
Equity method investments		–		1,345		–		–		1,345
Assets of discontinued operations		–		34,503		5,469		–		39,972
Investment in subsidiaries		616,787		55,172		–		(671,959)		–

	$	644,186	$	766,479	$	72,184	$	(671,959)	$	810,890

Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable	$	–	$	48,739	$	8,036	$	–	$	56,775
Accrued expenses		1,360		33,053		2,372		–		36,785
Current maturities of long-term debt		–		408		–		–		408
Liabilities of discontinued operations		–		4,576		1,574		–		6,150
Total current liabilities		1,360		86,776		11,982		–		100,118

Long-term debt		201,973		4,816		–		–		206,789
Deferred income taxes		–		35,176		1,943		–		37,119
Other non-current liabilities		–		22,763		458		–		23,221
Liabilities of discontinued operations		–		161		2,629		–		2,790
Shareholders' equity		440,853		616,787		55,172		(671,959)		440,853

	$	644,186	$	766,479	$	72,184	$	(671,959)	$	810,890


GIBRALTAR INDUSTRIES, INC.
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
NINE MONTHS ENDED SEPTEMBER 30, 2011
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Net cash (used in) provided by operating activities of continuing operations	$	(8,159)	$	32,917	$	5,780	$	–	$	30,538
Net cash (used in) provided by operating activities of discontinued operations		–		(3,539)		48		–		(3,491)
Net cash (used in) provided by operating activities		(8,159)		29,378		5,828		–		27,047

Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired		–		(107,605)		–		–		(107,605)
Purchases of property, plant, and equipment		–		(7,487)		(351)		–		(7,838)
Purchase of equity method investment		–		(250)		–		–		(250)
Net proceeds from sale of property and equipment		–		978		–		–		978
Net proceeds from sale of businesses		–		59,029		–		–		59,029
Net cash used in investing activities of continuing operations		–		(55,335)		(351)		–		(55,686)
Net cash provided by investing activities of discontinued operations		–		2,089		–		–		2,089
Net cash used in investing activities		–		(53,246)		(351)		–		(53,597)

Cash Flows from Financing Activities
Long-term debt payments		–		(74,260)		–		–		(74,260)
Proceeds from long-term debt		–		73,849		–		–		73,849
Purchase of treasury stock at market prices		(826)		–		–		–		(826)
Payment of deferred financing fees		–		(34)		–		–		(34)
Intercompany financing		8,975		(8,381)		(594)		–		–
Net proceeds from issuance of common stock		10		–		–		–		10
Net cash provided by (used in) financing activities		8,159		(8,826)		(594)		–		(1,261)

Net (decrease) increase in cash and cash equivalents		–		(32,694)		4,883		–		(27,811)

Cash and cash equivalents at beginning of year		–		46,349		14,517		–		60,866

Cash and cash equivalents at end of period	$	–	$	13,655	$	19,400	$	–	$	33,055


GIBRALTAR INDUSTRIES, INC.
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
NINE MONTHS ENDED SEPTEMBER 30, 2010
(in thousands)

	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net cash (used in) provided by operating activities of continuing operations	$	(8,353)		$	37,088		$	3,968		$	–		$	32,703
Net cash provided by operating activities of discontinued operations			–			21,701			24			–			21,725
Net cash (used in) provided by operating activities		(8,353)			58,789			3,992			–			54,428

Cash Flows from Investing Activities
Net proceeds from sale of businesses		–			29,164			–			–			29,164
Net proceeds from sale of property and equipment		–			175			4			–			179
Purchase of equity method investment		–			(1,000)			–			–			(1,000)
Purchases of property, plant, and equipment		–			(5,911)			(353)			–			(6,264)
Net cash provided by (used in) investing activities of continuing operations			–			22,428			(349)			–			22,079
Net cash used in investing activities of discontinued operations			–			(427)			–			–			(427)
Net cash provided by (used in) investing activities		–			22,001			(349)			–			21,652

Cash Flows from Financing Activities
Long-term debt payments		–			(58,967)			–			–			(58,967)
Proceeds from long-term debt		–			8,559			–			–			8,559
Purchase of treasury stock at market prices		(1,114)			–			–			–			(1,114)
Payment of deferred financing fees		–			(164)			–			–			(164)
Intercompany financing		9,197			(8,608)			(589)			–			–
Excess tax benefit from stock compensation		–			55			–			–			55
Net proceeds from issuance of common stock		270			–			–			–			270
Net cash provided by (used in) financing activities		8,353			(59,125)			(589)			–			(51,361)

Net increase in cash and cash equivalents		–			21,665			3,054			–			24,719

Cash and cash equivalents at beginning of year		–			10,105			13,491			–			23,596

Cash and cash equivalents at end of period	$	–		$	31,770		$	16,545		$	–		$	48,315

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References + Details

Inventories (Tables)

9 Months Ended

Sep. 30, 2011

Inventories [Abstract]

Schedule Of Inventories


	September 30, 2011		December 31, 2010
Raw material	$	47,594	$	31,358
Work-in-process		11,213		4,838
Finished goods		52,160		41,652
Total inventories	$	110,967	$	77,848

Acquisitions (Tables)

9 Months Ended

Sep. 30, 2011

Acquisitions [Abstract]

Schedule Of Purchase Price Allocation


	D.S. Brown		Award Metals
Working capital	$	16,803	$	4,177
Property, plant, and equipment		14,481		2,794
Intangible assets		33,300		2,101
Other assets		230		75
Other liabilities		(13,441)		(106)
Goodwill		46,270		4,328
Fair value of purchase consideration	$	97,643	$	13,369

Goodwill And Related Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2011

Schedule Of Changes In Carrying Amount Of Goodwill

Balance as of December 31, 2010	$	298,346
Acquired goodwill		50,598
Foreign currency translation		(393)
Balance at September 30, 2011	$	348,551

Schedule Of Acquired Intangible Assets


	September 30, 2011				December 31, 2010
	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization		Estimated Life
Indefinite-lived intangible assets:
Trademarks	$	46,763	$	–	$	35,403	$	–	Indefinite
Finite-lived intangible assets:
Trademarks		1,968		881		1,968		760	2 to 15 Years
Unpatented technology		22,117		3,173		5,557		2,239	5 to 20 Years
Customer relationships		48,336		19,594		42,469		16,832	5 to 16 Years
Non-compete agreements		2,857		2,202		2,656		1,921	5 to 10 Years
Backlog		1,200		400		–		–	1 to 2 Years
		76,478		26,250		52,650		21,752
Total acquired intangible assets	$	123,241	$	26,250	$	88,053	$	21,752

Schedule Of Acquired Intangible Asset Amortization Expense


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Amortization expense	$	1,706	$	1,292	$	4,579	$	3,878

Schedule Of Amortization Expenses

2011	$	1,731
2012	$	6,602
2013	$	5,701
2014	$	4,773
2015	$	4,637
2016	$	4,302

- Definition

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

+ References + Details

Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2011

Schedule Of Related Party Legal Expense


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Selling, general, and administrative expense	$	287	$	118	$	1,341	$	509
Discontinued operations		6		–		176		154
Total related-party legal expense	$	293	$	118	$	1,517	$	663

Long-Term Debt (Tables)

9 Months Ended

Sep. 30, 2011

Long-Term Debt [Abstract]

Schedule Of Long-term Debt


	September 30, 2011		December 31, 2010
Senior Subordinated 8% Notes recorded net of unamortized discount of $1,767 and $2,027 in 2011 and 2010	$	202,233	$	201,973
Other debt		4,842		5,224
Total debt		207,075		207,197
Less current maturities		408		408
Total long-term debt	$	206,667	$	206,789

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

+ Details

Derivative Instruments And Hedging Activities (Tables)

9 Months Ended

Sep. 30, 2011

Derivative Instruments And Hedging Activities [Abstract]

Summary Of Gains And Losses Recorded In Interest Expense And Other Comprehensive Income


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Adjustments to interest expense:
Loss reclassified from accumulated other comprehensive income	$	–	$	–	$	–	$	1,899
Loss from changes in the fair value of the ineffective portion of the interest rate swap		–		54		–		170
Total loss included in interest expense	$	–	$	54	$	–	$	2,069

Adjustments to other comprehensive income:
Realized loss reclassified to interest expense, net of taxes	$	–	$	–	$	–	$	302
Unrealized loss reclassified to interest expense, net of taxes		–		–		–		904
Gain included in other comprehensive income	$	–	$	–	$	–	$	1,206

Employee Retirement And Other Post-Retirement Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2011

Pension Benefit [Member]

Components Of Net Periodic Pension And Other Post-Retirement Benefit Costs

	Pension Benefit
	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Service cost	$	11	$	20	$	31	$	60
Interest cost		35		42		105		128
Amortization of unrecognized prior service cost		4		29		11		83
Gain amortization		(55)		–		(163)		–
Net periodic benefit cost	$	(5)	$	91	$	(16)	$	271

Other Post-Retirement Benefits [Member]

Components Of Net Periodic Pension And Other Post-Retirement Benefit Costs

	Other Post-retirement Benefits
	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Service cost	$	3	$	3	$	10	$	10
Interest cost		70		57		209		170
Amortization of unrecognized prior service cost		–		(1)		(1)		(3)
Loss amortization		31		4		93		12
Curtailment benefit		–		(3)		–		(8)
Net periodic benefit cost	$	104	$	60	$	311	$	181

Accumulated Other Comprehensive Income (Tables)

9 Months Ended

Sep. 30, 2011

Accumulated Other Comprehensive Income [Abstract]

Schedule Of Components Of Accumulated Other Comprehensive Income (Loss)


	Foreign Currency Translation Adjustment		Minimum Pension Liability Adjustment		Unamortized Post-Retirement Health Care Costs		Accumulated Other Comprehensive (Loss) Income
Balance as of December 31, 2010	$	(1,214)	$	258	$	(1,104)	$	(2,060)
Current period change		(1,451)		(93)		57		(1,487)
Balance as of September 30, 2011	$	(2,665)	$	165	$	(1,047)	$	(3,547)

Equity-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2011

Equity-Based Compensation [Abstract]

Schedule Of Number Of Awards And Weighted Average Grant Date Fair Value


	2011			2010
Awards	Number of Awards	Weighted Average Grant Date Fair Value		Number of Awards	Weighted Average Grant Date Fair Value
Restricted stock units	315,834	$	11.05	169,867	$	16.80
Restricted shares	6,000	$	13.63	6,000	$	12.74
Non-qualified stock options	239,000	$	5.19	131,000	$	4.62

Schedule Of Compensation Expense Recognized From Change In Fair Value And Vesting Of Performance Stock Units


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Performance stock unit compensation expense	$	(1,026)	$	59	$	(1,974)	$	42

Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2011

Discontinued Operations [Abstract]

Schedule Of (Loss) Income From Discontinued Operations, Including Interest Allocated To Discontinued Operations


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Net sales	$	–	$	12,320	$	9,057	$	54,596
Operating expenses		(276)		(11,326)		(9,196)		(50,330)
Gain (loss) on sale of business		–		–		14,022		(30,875)
Interest expense allocation		–		(317)		(262)		(1,340)
(Loss) income from discontinued operations before taxes	$	(276)	$	677	$	13,621	$	(27,949)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Exit Activity Costs And Asset Impairments (Tables)

9 Months Ended

Sep. 30, 2011

Exit Activity Costs And Asset Impairments [Abstract]

Summary Of Exit Activity Costs And Asset Impairments


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Cost of sales	$	522	$	438	$	1,697	$	902
Selling, general, and administrative expense		(7)		–		476		77
Total exit activity and costs and asset impairments	$	515	$	438	$	2,173	$	979

Schedule Of Reconciled Liability For Exit Activity Costs Relating To Facility Consolidation Efforts


	2011		2010
Balance as of December 31	$	2,069	$	1,781
Exit activity costs recognized		1,725		226
Cash payments		(1,896)		(1,059)
Balance as of September 30	$	1,898	$	948

Income Taxes (Tables)

9 Months Ended

Sep. 30, 2011

Income Taxes [Abstract]

Schedule Of Provision For Benefit Of Income Taxes For Continuing Operations


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Provision for (benefit of) income taxes	$	6,094	$	(944)	$	12,628	$	(314)
Effective tax rate		45.2%		579.1%		44.0%		-47.0%

Net Income (Loss) Per Share (Tables)

9 Months Ended

Sep. 30, 2011

Earnings Per Share [Abstract]

Schedule Of Earnings Per Share, Basic And Diluted


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Numerator:
Income from continuing operations	$	7,383	$	781	$	16,070	$	982
(Loss) income from discontinued operations		(469)		416		7,058		(17,535)
Net income (loss) available to common shareholders	$	6,914	$	1,197	$	23,128	$	(16,553)

Denominator for basic income (loss) per share:
Weighted average shares outstanding		30,554		30,325		30,474		30,295

Denominator for diluted income (loss) per share:
Weighted average shares outstanding		30,554		30,325		30,474		30,295
Common stock options and restricted stock		85		117		146		147
Weighted average shares and conversions		30,639		30,442		30,620		30,442

Supplemental Financial Information (Tables)

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2011

Sep. 30, 2010

Sep. 30, 2011

Sep. 30, 2010

Dec. 31, 2010

Supplemental Financial Information [Abstract]

Schedule Of Consolidating Statements Of Operations


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING STATEMENTS OF OPERATIONS
THREE MONTHS ENDED SEPTEMBER 30, 2011
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Net sales	$	–	$	198,469	$	26,134	$	(4,507)	$	220,096
Cost of sales		–		159,372		22,204		(4,443)		177,133
Gross profit		–		39,097		3,930		(64)		42,963
Selling, general, and administrative expense		183		21,915		2,504		–		24,602
(Loss) income from operations		(183)		17,182		1,426		(64)		18,361
Interest (expense) income		(4,349)		(568)		48		–		(4,869)
Other income (expense)		–		8		(23)		–		(15)
(Loss) income before taxes		(4,532)		16,622		1,451		(64)		13,477
(Benefit of) provision for income taxes		(1,768)		7,398		464		–		6,094
(Loss) income from continuing operations		(2,764)		9,224		987		(64)		7,383

Discontinued operations:
Loss before taxes		–		(276)		–		–		(276)
Provision for income taxes		–		193		–		–		193
Loss from discontinued operations		–		(469)		–		–		(469)

Equity in earnings from subsidiaries		9,742		987		–		(10,729)		–

Net income	$	6,978	$	9,742	$	987	$	(10,793)	$	6,914


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING STATEMENTS OF OPERATIONS
THREE MONTHS ENDED SEPTEMBER 30, 2010
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Net sales	$	–	$	151,456	$	22,389	$	(4,104)	$	169,741
Cost of sales		–		126,910		19,844		(4,511)		142,243
Gross profit		–		24,546		2,545		407		27,498
Selling, general, and administrative expense		(312)		21,513		2,061		–		23,262
Income from operations		312		3,033		484		407		4,236
Interest (expense) income		(4,343)		(89)		3		–		(4,429)
Other income		–		21		9		–		30
(Loss) income before taxes		(4,031)		2,965		496		407		(163)
(Benefit of) provision for income taxes		(1,702)		581		177		–		(944)
(Loss) income from continuing operations		(2,329)		2,384		319		407		781

Discontinued operations:
Income before taxes		–		575		102		–		677
Provision for income taxes		–		242		19		–		261
Income from discontinued operations		–		333		83		–		416

Equity in earnings from subsidiaries		3,119		402		–		(3,521)		–

Net income	$	790	$	3,119	$	402	$	(3,114)	$	1,197


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING STATEMENTS OF OPERATIONS
NINE MONTHS ENDED SEPTEMBER 30, 2011
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Net sales	$	–	$	526,963	$	81,416	$	(15,913)	$	592,466
Cost of sales		–		419,545		69,222		(14,737)		474,030
Gross profit		–		107,418		12,194		(1,176)		118,436
Selling, general, and administrative expense		–		68,432		7,031		–		75,463
Income from operations		–		38,986		5,163		(1,176)		42,973
Interest (expense) income		(13,042)		(1,330)		51		–		(14,321)
Other income		–		46		–		–		46
(Loss) income before taxes		(13,042)		37,702		5,214		(1,176)		28,698
(Benefit of) provision for income taxes		(5,087)		15,990		1,725		–		12,628
(Loss) income from continuing operations		(7,955)		21,712		3,489		(1,176)		16,070

Discontinued operations:
Income before taxes		–		13,402		219		–		13,621
Provision for income taxes		–		6,462		101		–		6,563
Income from discontinued operations		–		6,940		118		–		7,058

Equity in earnings from subsidiaries		32,259		3,607		–		(35,866)		–

Net income	$	24,304	$	32,259	$	3,607	$	(37,042)	$	23,128


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING STATEMENTS OF OPERATIONS
NINE MONTHS ENDED SEPTEMBER 30, 2010
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Net sales	$	–	$	437,656	$	68,964	$	(13,281)	$	493,339
Cost of sales		–		358,642		59,527		(12,766)		405,403
Gross profit		–		79,014		9,437		(515)		87,936
Selling, general, and administrative expense		201		65,263		6,614		–		72,078
(Loss) income from operations		(201)		13,751		2,823		(515)		15,858
Interest (expense) income		(13,022)		(2,339)		10		–		(15,351)
Other income		–		146		15		–		161
(Loss) income before taxes		(13,223)		11,558		2,848		(515)		668
(Benefit of) provision for income taxes		(5,335)		4,076		945		–		(314)
(Loss) income from continuing operations		(7,888)		7,482		1,903		(515)		982

Discontinued operations:
(Loss) income before taxes		–		(28,505)		556		–		(27,949)
(Benefit of) provision for income taxes		–		(10,555)		141		–		(10,414)
(Loss) income from discontinued operations		–		(17,950)		415		–		(17,535)

Equity in earnings from subsidiaries		(8,150)		2,318		–		5,832		–

Net (loss) income	$	(16,038)	$	(8,150)	$	2,318	$	5,317	$	(16,553)

Schedule Of Consolidating Balance Sheets


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING BALANCE SHEETS
SEPTEMBER 30, 2011
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	–	$	13,655	$	19,400	$	–	$	33,055
Accounts receivable, net		–		102,720		15,605		–		118,325
Intercompany balances		(86,808)		109,400		(22,592)		–		–
Inventories		–		103,033		7,934		–		110,967
Other current assets		5,087		18,553		712		–		24,352
Total current assets		(81,721)		347,361		21,059		–		286,699

Property, plant, and equipment, net		–		142,570		11,913		–		154,483
Goodwill		–		320,843		27,708		–		348,551
Acquired intangibles		–		87,587		9,404		–		96,991
Other assets		3,071		3,811		33		–		6,915
Investment in subsidiaries		751,896		53,095		–		(804,991)		–
	$	673,246	$	955,267	$	70,117	$	(804,991)	$	893,639

Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable	$	–	$	72,323	$	8,210	$	–	$	80,533
Accrued expenses		5,440		57,522		3,812		–		66,774
Current maturities of long-term debt		–		408		–		–		408
Total current liabilities		5,440		130,253		12,022		–		147,715

Long-term debt		202,233		4,434		–		–		206,667
Deferred income taxes		–		46,992		4,378		–		51,370
Other non-current liabilities		–		21,692		622		–		22,314
Shareholders' equity		465,573		751,896		53,095		(804,991)		465,573

	$	673,246	$	955,267	$	70,117	$	(804,991)	$	893,639


GIBRALTAR INDUSTRIES, INC.
CONSOLIDATING BALANCE SHEETS
DECEMBER 31, 2010
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Assets
Current assets:
Cash and cash equivalents	$	–	$	46,349	$	14,517	$	–	$	60,866
Accounts receivable, net		–		57,268		13,103		–		70,371
Intercompany balances		17,194		5,657		(22,851)		–		–
Inventories		–		71,355		6,493		–		77,848
Other current assets		6,592		12,750		887		–		20,229
Assets of discontinued operations		–		10,501		2,562		–		13,063
Total current assets		23,786		203,880		14,711		–		242,377

Property, plant, and equipment, net		–		132,355		13,428		–		145,783
Goodwill		–		270,245		28,101		–		298,346
Acquired intangibles		–		55,827		10,474		–		66,301
Other assets		3,613		13,152		1		–		16,766
Equity method investments		–		1,345		–		–		1,345
Assets of discontinued operations		–		34,503		5,469		–		39,972
Investment in subsidiaries		616,787		55,172		–		(671,959)		–

	$	644,186	$	766,479	$	72,184	$	(671,959)	$	810,890

Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable	$	–	$	48,739	$	8,036	$	–	$	56,775
Accrued expenses		1,360		33,053		2,372		–		36,785
Current maturities of long-term debt		–		408		–		–		408
Liabilities of discontinued operations		–		4,576		1,574		–		6,150
Total current liabilities		1,360		86,776		11,982		–		100,118

Long-term debt		201,973		4,816		–		–		206,789
Deferred income taxes		–		35,176		1,943		–		37,119
Other non-current liabilities		–		22,763		458		–		23,221
Liabilities of discontinued operations		–		161		2,629		–		2,790
Shareholders' equity		440,853		616,787		55,172		(671,959)		440,853

	$	644,186	$	766,479	$	72,184	$	(671,959)	$	810,890

Schedule Of Condensed Consolidating Statements Of Cash Flows


GIBRALTAR INDUSTRIES, INC.
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
NINE MONTHS ENDED SEPTEMBER 30, 2011
(in thousands)

	Gibraltar Industries, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations		Total
Net cash (used in) provided by operating activities of continuing operations	$	(8,159)	$	32,917	$	5,780	$	–	$	30,538
Net cash (used in) provided by operating activities of discontinued operations		–		(3,539)		48		–		(3,491)
Net cash (used in) provided by operating activities		(8,159)		29,378		5,828		–		27,047

Cash Flows from Investing Activities
Cash paid for acquisitions, net of cash acquired		–		(107,605)		–		–		(107,605)
Purchases of property, plant, and equipment		–		(7,487)		(351)		–		(7,838)
Purchase of equity method investment		–		(250)		–		–		(250)
Net proceeds from sale of property and equipment		–		978		–		–		978
Net proceeds from sale of businesses		–		59,029		–		–		59,029
Net cash used in investing activities of continuing operations		–		(55,335)		(351)		–		(55,686)
Net cash provided by investing activities of discontinued operations		–		2,089		–		–		2,089
Net cash used in investing activities		–		(53,246)		(351)		–		(53,597)

Cash Flows from Financing Activities
Long-term debt payments		–		(74,260)		–		–		(74,260)
Proceeds from long-term debt		–		73,849		–		–		73,849
Purchase of treasury stock at market prices		(826)		–		–		–		(826)
Payment of deferred financing fees		–		(34)		–		–		(34)
Intercompany financing		8,975		(8,381)		(594)		–		–
Net proceeds from issuance of common stock		10		–		–		–		10
Net cash provided by (used in) financing activities		8,159		(8,826)		(594)		–		(1,261)

Net (decrease) increase in cash and cash equivalents		–		(32,694)		4,883		–		(27,811)

Cash and cash equivalents at beginning of year		–		46,349		14,517		–		60,866

Cash and cash equivalents at end of period	$	–	$	13,655	$	19,400	$	–	$	33,055


GIBRALTAR INDUSTRIES, INC.
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
NINE MONTHS ENDED SEPTEMBER 30, 2010
(in thousands)

	Gibraltar Industries, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net cash (used in) provided by operating activities of continuing operations	$	(8,353)		$	37,088		$	3,968		$	–		$	32,703
Net cash provided by operating activities of discontinued operations			–			21,701			24			–			21,725
Net cash (used in) provided by operating activities		(8,353)			58,789			3,992			–			54,428

Cash Flows from Investing Activities
Net proceeds from sale of businesses		–			29,164			–			–			29,164
Net proceeds from sale of property and equipment		–			175			4			–			179
Purchase of equity method investment		–			(1,000)			–			–			(1,000)
Purchases of property, plant, and equipment		–			(5,911)			(353)			–			(6,264)
Net cash provided by (used in) investing activities of continuing operations			–			22,428			(349)			–			22,079
Net cash used in investing activities of discontinued operations			–			(427)			–			–			(427)
Net cash provided by (used in) investing activities		–			22,001			(349)			–			21,652

Cash Flows from Financing Activities
Long-term debt payments		–			(58,967)			–			–			(58,967)
Proceeds from long-term debt		–			8,559			–			–			8,559
Purchase of treasury stock at market prices		(1,114)			–			–			–			(1,114)
Payment of deferred financing fees		–			(164)			–			–			(164)
Intercompany financing		9,197			(8,608)			(589)			–			–
Excess tax benefit from stock compensation		–			55			–			–			55
Net proceeds from issuance of common stock		270			–			–			–			270
Net cash provided by (used in) financing activities		8,353			(59,125)			(589)			–			(51,361)

Net increase in cash and cash equivalents		–			21,665			3,054			–			24,719

Cash and cash equivalents at beginning of year		–			10,105			13,491			–			23,596

Cash and cash equivalents at end of period	$	–		$	31,770		$	16,545		$	–		$	48,315

Inventories (Schedule Of Inventories) (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Inventories [Abstract]
Raw material	$ 47,594	$ 31,358
Work-in-process	11,213	4,838
Finished goods	52,160	41,652
Total inventories	$ 110,967	$ 77,848

Acquisitions (Narrative) (Details)	3 Months Ended	9 Months Ended
Acquisitions (Narrative) (Details)	Sep. 30, 2011 USD ($)	Sep. 30, 2011 USD ($)
Business Acquisition [Line Items]
Excess consideration recorded as goodwill	$ 50,598,000	$ 50,598,000
Goodwill deductible for tax purposes	5,241,000	5,241,000
Legal and consulting fees	156,000	770,000
Additional costs associated with inventory	2,467,000	2,467,000
Award Metals [Member]
Business Acquisition [Line Items]
Aggregate purchase consideration for the acquisition	13,369,000	13,369,000
Payment for aggregate purchase consideration	1,791,000	1,791,000
Excess consideration recorded as goodwill	4,328,000	4,328,000
Fair value of acquired intangible assets	2,101,000	2,101,000
D.S. Brown [Member]
Business Acquisition [Line Items]
Aggregate purchase consideration for the acquisition	97,643,000	97,643,000
Excess consideration recorded as goodwill	46,270,000	46,270,000
Fair value of acquired intangible assets	33,300,000	33,300,000
Customer Relationships [Member]
Business Acquisition [Line Items]
Fair value of acquired intangible assets	5,970,000	$ 5,970,000
Intangible assets useful life, years		16
Non-Compete Agreements [Member]
Business Acquisition [Line Items]
Fair value of acquired intangible assets	201,000	$ 201,000
Intangible assets useful life, years		4
Backlog [Member]
Business Acquisition [Line Items]
Fair value of acquired intangible assets	1,200,000	$ 1,200,000
Intangible assets useful life, years		1.5
Trademarks [Member]
Business Acquisition [Line Items]
Fair value of acquired intangible assets, indefinite useful life	11,470,000	$ 11,470,000
Technology And Patents [Member]
Business Acquisition [Line Items]
Fair value of acquired intangible assets	$ 16,560,000	$ 16,560,000
Intangible assets useful life, years		15

Acquisitions (Schedule Of Purchase Price Allocation) (Details)	Sep. 30, 2011 USD ($)
Goodwill	$ 50,598,000
Award Metals [Member]
Working capital	4,177,000
Property, plant, and equipment	2,794,000
Intangible assets	2,101,000
Other assets	75,000
Other liabilities	(106,000)
Goodwill	4,328,000
Fair value of purchase consideration	13,369,000
D.S. Brown [Member]
Working capital	16,803,000
Property, plant, and equipment	14,481,000
Intangible assets	33,300,000
Other assets	230,000
Other liabilities	(13,441,000)
Goodwill	46,270,000
Fair value of purchase consideration	$ 97,643,000

Goodwill And Related Intangible Assets (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2010	Sep. 30, 2011
Goodwill And Related Intangible Assets [Abstract]
Accumulated impairment losses	$ 125,597,000	$ 125,597,000
Intangible asset impairment charges	$ 76,964,000

Goodwill And Related Intangible Assets (Schedule Of Changes In Carrying Amount Of Goodwill) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2011 USD ($)
Goodwill And Related Intangible Assets [Abstract]
Balance as of December 31, 2010	$ 298,346
Acquired goodwill	50,598
Foreign currency translation	(393)
Balance at September 30, 2011	$ 348,551

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Goodwill And Related Intangible Assets (Schedule Of Acquired Intangible Assets) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2011 USD ($)	Dec. 31, 2010 USD ($)
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived	$ 76,478	$ 52,650
Total acquired intangible assets, Gross Carrying Amount	123,241	88,053
Accumulated Amortization	26,250	21,752
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived	48,336	42,469
Accumulated Amortization	$ 19,594	16,832
Estimated Life, Minimum	5
Estimated Life, Maximum	16
Non-Compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived	$ 2,857	2,656
Accumulated Amortization	$ 2,202	1,921
Estimated Life, Minimum	5
Estimated Life, Maximum	10
Backlog [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived	$ 1,200
Accumulated Amortization	$ 400
Estimated Life, Minimum	1
Estimated Life, Maximum	2
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Indefinite-lived	$ 46,763	35,403
Gross Carrying Amount, Finite-lived	1,968	1,968
Accumulated Amortization	$ 881	760
Estimated Life, Minimum	2
Estimated Life, Maximum	15
Unpatented Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount, Finite-lived	$ 22,117	5,557
Accumulated Amortization	$ 3,173	$ 2,239
Estimated Life, Minimum	5
Estimated Life, Maximum	20

Goodwill And Related Intangible Assets (Schedule Of Amortization Expenses) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Goodwill And Related Intangible Assets [Abstract]
2011			$ 1,731
2012			6,602
2013			5,701
2014			4,773
2015			4,637
2016			4,302
Amortization expense	$ 1,706	$ 1,292	$ 4,579	$ 3,878

Equity Method Investment (Details) - USD ($) $ in Thousands	Dec. 31, 2010	May 24, 2010
Equity Method Investment [Abstract]
Membership interest percent		10.00%
Equity method investment	$ 1,345	$ 1,500

Notes Receivable (Details) - USD ($)	Sep. 30, 2011	Dec. 31, 2010	Sep. 30, 2010
Notes Receivable [Abstract]
Aggregated notes receivable	$ 9,601,000	$ 9,659,000
Allowances for credit losses	$ 0		$ 0

Related Party Transactions (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Related Party Transaction [Line Items]
Expenses for legal services	$ 293,000	$ 118,000	$ 1,517,000	$ 663,000
Accounts payable for amounts due	342,000		342,000		$ 266,000
Revolving credit facility availability	200,000,000		200,000,000
Senior Credit Agreement [Member]
Related Party Transaction [Line Items]
Revolving credit facility availability	200,000,000		200,000,000
Discontinued Operations [Member]
Related Party Transaction [Line Items]
Expenses for legal services	$ 6,000		$ 176,000	$ 154,000

- Definition

Amount for accounts payable to related parties.

+ References + Details

Related Party Transactions (Schedule Of Related Party Legal Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Expenses for legal services	$ 293	$ 118	$ 1,517	$ 663
SG&A [Member]
Selling, general, and administrative expense	287	$ 118	1,341	509
Discontinued Operations [Member]
Expenses for legal services	$ 6		$ 176	$ 154

Long-Term Debt (Narrative) (Details)	9 Months Ended
Long-Term Debt (Narrative) (Details)	Sep. 30, 2011 USD ($)
Debt Instrument [Line Items]
Standby letters of credit	$ 14,342,000
Revolving credit facility, availability amount	125,360,000
Maximum borrowing capacity under the revolving credit facility	$ 200,000,000
Revolving credit facility description	<p style="margin: 0in 27pt 0pt 40.5pt; font-family: 'Times New Roman','serif'; font-size: 10pt;" class="MsoNormal"><font style="font-size: 11pt;" class="_mt">Borrowings under the 2009 Senior Credit Agreement are secured by the trade receivables, inventory, personal property and equipment, and certain real property of the Company's significant domestic subsidiaries. The 2009 Senior Credit Agreement provides for a revolving credit facility and letters of credit in an aggregate amount that do not exceed the lesser of (i) $200 million or (ii) a borrowing base determined by reference to the trade receivables, inventories, and property, plant, and equipment of the Company's significant domestic subsidiaries. The revolving credit facility is committed through August 30, 2012. The Company amended the 2009 Senior Credit Agreement on October 11, 2011 to significantly extend the maturity date of the debt at competitive interest rates in the current capital market. See Note 19 of the consolidated financial statements for more information regarding this subsequent event.</font></p> <p style="margin: 0in 27pt 0pt 40.5pt; font-family: 'Times New Roman','serif'; font-size: 10pt;" class="MsoNormal"><font style="font-size: 11pt;" class="_mt"> </font></p> <p style="margin: 0in 27.35pt 0pt 40.3pt; font-family: 'Times New Roman','serif'; font-size: 10pt;" class="MsoNormal"><font style="font-size: 11pt;" class="_mt">Borrowings under the revolving credit facility bear interest at a variable rate based upon the London Interbank Offered Rate (LIBOR), with a LIBOR floor of 1.50%, plus 3.25% or, at the Company's option, an alternate base rate. The revolving credit facility also carries an annual facility fee of 0.50% on the entire facility, whether drawn or undrawn, and fees on outstanding letters of credit which are payable quarterly.</font></p> <p style="margin: 0in 27pt 0pt 40.5pt; font-family: 'Times New Roman','serif'; font-size: 10pt;" class="MsoNormal"><font style="font-size: 11pt;" class="_mt"> </font></p> <p style="margin: 0in 27pt 0pt 40.5pt; font-family: 'Times New Roman','serif'; font-size: 10pt;" class="MsoNormal"><font style="font-size: 11pt;" class="_mt">On a trailing four-quarter basis, the 2009 Senior Credit Agreement includes a single financial covenant that requires the Company to maintain a minimum fixed charge coverage ratio of 1.25 to 1.00 at the end of each quarter. As of September 30, 2011, the Company was in compliance with this financial covenant. The 2009 Senior Credit Agreement contains other provisions and events of default that are customary for similar agreements and may limit the Company's ability to take various actions. The Company's significant domestic subsidiaries have guaranteed the obligations under the Senior Credit Agreement.</font></p>
Revolving credit facility termination date	August 30, 2012
Revolving credit facility, annual facility fee	0.50%
LIBOR floor, plus	3.25%
Senior Credit Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity under the revolving credit facility	$ 200,000,000
Senior Subordinated 8% Notes, Due December 1, 2015 [Member]
Debt Instrument [Line Items]
Debt instrument, issuance date	December 8, 2005
Debt instrument, issued value	$ 204,000,000
Debt instrument, discount to yield percent	8.25%
Debt instrument, maturity date	December 1, 2015

Long-Term Debt (Schedule Of Long-Term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Debt Instrument [Line Items]
Total debt	$ 207,075	$ 207,197
Less current maturities	408	408
Total long-term debt	$ 206,667	206,789
Senior Subordinated Notes, interest rate	8.00%
Senior Subordinated 8% Notes, Due December 1, 2015 [Member]
Debt Instrument [Line Items]
Total debt	$ 202,233	201,973
Senior Subordinated Notes, interest rate	8.00%
Unamortized discount	$ 1,767	2,027
Other Debt [Member]
Debt Instrument [Line Items]
Total debt	$ 4,842	$ 5,224

Derivative Instruments And Hedging Activities (Summary Of Gains And Losses Recorded In Interest Expense And Other Comprehensive Income) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Derivative Instruments And Hedging Activities [Abstract]
Loss reclassified from accumulated other comprehensive income				$ 1,899,000
Loss from changes in the fair value of the ineffective portion of the interest rate swap		$ 54,000		170,000
Total loss included in interest expense		$ 54,000		2,069,000
Realized loss reclassified to interest expense, net of taxes				302,000
Unrealized loss reclassified to interest expense, net of taxes				904,000
Gain included in other comprehensive income				$ 1,206,000
Notional amount of interest rate swap outstanding	$ 57,500,000		$ 57,500,000
Interest rate swap, maturity date			Dec. 22, 2010

- Definition

The amount of loss recognized in income during the period on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges, on derivative instruments designated and qualifying as hedging instruments in cash flow hedges, and on derivative instruments not designated as hedging instruments.

+ References + Details

- Definition

+ References

+ Details

Employee Retirement And Other Post-Retirement Benefit Plans (Components Of Net Periodic Pension And Other Post-Retirement Benefit Costs Charged to Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Pension Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 11	$ 20	$ 31	$ 60
Interest cost	35	42	105	128
Amortization of unrecognized prior service cost	4	29	11	83
(Gain) Loss amortization	(55)		(163)
Net periodic benefit costs	(5)	91	(16)	271
Other Post-Retirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	3	3	10	10
Interest cost	70	57	209	170
Amortization of unrecognized prior service cost		(1)	(1)	(3)
(Gain) Loss amortization	31	4	93	12
Curtailment benefit		(3)		(8)
Net periodic benefit costs	$ 104	$ 60	$ 311	$ 181

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References + Details

- Definition

The amount of net gain (loss) recognized in net periodic benefit cost as a result of an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services.

+ References

+ Details

- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

+ Details

Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Component of Other Income, Nonoperating [Line Items]
Accumulated other comprehensive (loss) income, Balance at December 31, 2010			$ (2,060)
Accumulated other comprehensive (loss) income, Current period change	$ (4,674)	$ 4,169	(1,487)	$ 193
Accumulated other comprehensive (loss) income, Balance as of September 30, 2011	(3,547)		(3,547)
Foreign Currency Translation Adjustment [Member]
Component of Other Income, Nonoperating [Line Items]
Accumulated other comprehensive (loss) income, Balance at December 31, 2010			(1,214)
Accumulated other comprehensive (loss) income, Current period change			(1,451)
Accumulated other comprehensive (loss) income, Balance as of September 30, 2011	(2,665)		(2,665)
Minimum Pension Liability Adjustment [Member]
Component of Other Income, Nonoperating [Line Items]
Accumulated other comprehensive (loss) income, Balance at December 31, 2010			258
Accumulated other comprehensive (loss) income, Current period change			(93)
Accumulated other comprehensive (loss) income, Balance as of September 30, 2011	165		165
Unamortized Post-Retirement Health Care Costs [Member]
Component of Other Income, Nonoperating [Line Items]
Accumulated other comprehensive (loss) income, Balance at December 31, 2010			(1,104)
Accumulated other comprehensive (loss) income, Current period change			57
Accumulated other comprehensive (loss) income, Balance as of September 30, 2011	$ (1,047)		$ (1,047)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Equity-Based Compensation (Narrative) (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010	Dec. 31, 2009	Sep. 30, 2009
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized portion of compensation expense related to awards	$ 885,000
Number of restricted stock units credited to participant accounts	524,844		457,343
Unvested Restricted Stock Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of restricted stock units credited to participant accounts	65,010		84,635
2005 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares that may be issued under the Plan	3,000,000
Maximum number of shares that may be issued in connection with grants of incentive stock options and rights	900,000
Performance Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target performance stock units earned			0.00%	34.00%
Targeted performance stock units for the first two performance periods	589,834
Performance stock units earned during the first two performance periods	100,300
Performance stock units outstanding	868,000				905,000
Weighted average fair value of per unit awarded	$ 2.43		$ 7.92
Management Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of per unit awarded	$ 11.07		$ 11.03
Number of restricted stock units credited to participant accounts	155,882	144,536

Equity-Based Compensation (Schedule Of Number Of Awards And Weighted Average Grant Date Fair Value) (Details) - $ / shares	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards	6,000	6,000
Weighted Average Grant Date Fair Value	$ 13.63	$ 12.74
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards	315,834	169,867
Weighted Average Grant Date Fair Value	$ 11.05	$ 16.80
Non-Qualified Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards	239,000	131,000
Weighted Average Grant Date Fair Value	$ 5.19	$ 4.62

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References + Details

Equity-Based Compensation (Schedule Of Compensation Expense Recognized From Change In Fair Value And Vesting Of Performance Stock Units) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Performance Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance stock unit compensation expense	$ (1,026)	$ 59	$ (1,974)	$ 42

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Fair Value Measurements (Details) - USD ($)	Sep. 30, 2011	Dec. 31, 2010
Fair Value Measurements [Abstract]
Fair value of outstanding debt	$ 203,743,000
Carrying value of outstanding debt	$ 207,075,000	$ 207,197,000
Senior Subordinated Notes, interest rate	8.00%

Discontinued Operations (Narrative) (Details) - USD ($)		1 Months Ended	9 Months Ended
Discontinued Operations (Narrative) (Details) - USD ($)	Mar. 10, 2011	Feb. 01, 2010	Sep. 30, 2011	Sep. 30, 2010
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net proceeds from sale of businesses			$ 59,029,000	$ 29,164,000
Recognized pre-tax gain from transaction			$ 14,022,000	(30,875,000)
United Steel Products Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net proceeds from sale of businesses	$ 59,029,000
Recognized pre-tax gain from transaction	$ 14,022,000
Processed Metal Products Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net proceeds from sale of businesses		$ 29,164,000
Tax benefit from the transaction				11,424,000
After-tax loss from the transaction				$ 19,451,000

- Definition

Pretax gain (loss), not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group.

+ References + Details

- Definition

Gain (loss) after tax expense or benefit, not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group.

+ References + Details

- Definition

Tax expense or benefit on the gain (loss), not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group.

+ References + Details

Discontinued Operations (Schedule Of (Loss) Income From Discontinued Operations, Including Interest Allocated To Discontinued Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Discontinued Operations [Abstract]
Net sales		$ 12,320	$ 9,057	$ 54,596
Operating expenses	$ (276)	(11,326)	(9,196)	(50,330)
Gain (loss) on sale of business			14,022	(30,875)
Interest expense allocation		(317)	(262)	(1,340)
(Loss) income from discontinued operations before taxes	$ (276)	$ 677	$ 13,621	$ (27,949)

- Definition

+ References + Details

- Definition

Overall income (loss) from a disposal group that is classified as a component of the entity, before income tax, reported as a separate component of income before extraordinary items. Includes the following (before income tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

Exit Activity Costs And Asset Impairments (Summary Of Exit Activity Costs And Asset Impairments) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Restructuring Cost and Reserve [Line Items]
Total exit activity costs and asset impairments	$ 515,000	$ 438,000	$ 2,173,000	$ 979,000
Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Asset impairment charges related to sales of facility			448,000	753,000
Cost Of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Total exit activity costs and asset impairments	522,000	$ 438,000	1,697,000	902,000
Selling General And Administrative Expense [Member]
Restructuring Cost and Reserve [Line Items]
Total exit activity costs and asset impairments	$ (7,000)		$ 476,000	$ 77,000

- Definition

The charge against earnings in the period, comprised of costs incurred associated with an exit or disposal activity other than for a discontinued operations as defined under generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.

+ References + Details

Exit Activity Costs And Asset Impairments (Schedule Of Reconciled Liability For Exit Activity Costs Relating To Facility Consolidation Efforts) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Exit Activity Costs And Asset Impairments [Abstract]
Balance as of December 31	$ 2,069	$ 1,781
Exit activity costs recognized	1,725	226
Cash payments	(1,896)	(1,059)
Balance as of September 30	$ 1,898	$ 948

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Income Taxes [Abstract]
Provision for (benefit of) income taxes	$ 6,094	$ (944)	$ 12,628	$ (314)
Effective tax rate	45.20%	579.10%	44.00%	(47.00%)
U.S. federal statutory tax rate			35.00%

Earnings Per Share (Schedule Of Computation Of Basic And Diluted Earnings Per Share) (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Earnings Per Share [Abstract]
Income from continuing operations	$ 7,383	$ 781	$ 16,070	$ 982
(Loss) income from discontinued operations	(469)	416	7,058	(17,535)
Net income (loss)	$ 6,914	$ 1,197	$ 23,128	$ (16,553)
Weighted average shares outstanding	30,554	30,325	30,474	30,295
Common stock options and restricted stock	85	117	146	147
Weighted average shares and conversions	30,639	30,442	30,620	30,442

- Definition

This element represents the income or loss from continuing operations attributable to the parent which may also be defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests, if any.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph b(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 18
-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4613673-111683

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.13)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

- Definition

This element represents the overall income (loss) from a disposal group apportioned to the parent that is classified as a component of the entity, net of income tax, reported as a separate component of income before extraordinary items after deduction or consideration of the amount which may be allocable to noncontrolling interests, if any. Includes the following (net of tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1448-109256

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Subsequent Event (Details) $ in Millions	9 Months Ended
Subsequent Event (Details) $ in Millions	Sep. 30, 2011 USD ($)
Subsequent Event [Line Items]
Maximum borrowing capacity under the revolving credit facility	$ 200
Revolving credit facility termination date	August 30, 2012
Senior Subordinated Notes, interest rate	8.00%
Senior Credit Agreement [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity under the revolving credit facility	$ 200
Senior Subordinated 8% Notes, Due December 1, 2015 [Member]
Subsequent Event [Line Items]
Senior Subordinated Notes, interest rate	8.00%
Debt instrument, maturity date	December 1, 2015

Supplemental Financial Information (Narrative) (Details)	9 Months Ended
	Sep. 30, 2011
Schedule Of Supplemental Financial Information [Line Items]
Senior Subordinated Notes, interest rate	8.00%
Senior Subordinated 8% Notes, Due December 1, 2015 [Member]
Schedule Of Supplemental Financial Information [Line Items]
Senior Subordinated Notes, interest rate	8.00%
Senior Subordinated Notes, maturity date	December 1, 2015

- Definition

Disclosure of timing of required repayments, sinking fund requirements, and other redeemable securities at fixed or determinable prices and dates in the five years immediately following the date of the latest balance sheet presented in the financial statements, and the amount thereafter to fully repay the principal of long-term debt. These disclosures may be made either on an individual debt or security basis, by type of debt or security basis, or on a combined basis.

+ References + Details

Supplemental Financial Information (Schedule Of Consolidating Statements Of Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Net sales	$ 220,096	$ 169,741	$ 592,466	$ 493,339
Cost of sales	177,133	142,243	474,030	405,403
Gross profit	42,963	27,498	118,436	87,936
Selling, general, and administrative expense	24,602	23,262	75,463	72,078
(Loss) income from operations	18,361	4,236	42,973	15,858
Interest (expense) income	(4,869)	(4,429)	(14,321)	(15,351)
Other income (expense)	(15)	30	46	161
(Loss) income before taxes	13,477	(163)	28,698	668
(Benefit of) provision for income taxes	6,094	(944)	12,628	(314)
(Loss) income from continuing operations	7,383	781	16,070	982
(Loss) income before taxes	(276)	677	13,621	(27,949)
(Benefit of) provision for income taxes	193	261	6,563	(10,414)
(Loss) income from discontinued operations	(469)	416	7,058	(17,535)
Equity in earnings from subsidiaries
Net (loss) income	6,914	1,197	23,128	(16,553)
Gibraltar Industries, Inc. [Member]
Net sales
Cost of sales
Gross profit
Selling, general, and administrative expense	183	(312)		201
(Loss) income from operations	(183)	312		(201)
Interest (expense) income	(4,349)	(4,343)	(13,042)	(13,022)
Other income (expense)
(Loss) income before taxes	(4,532)	(4,031)	(13,042)	(13,223)
(Benefit of) provision for income taxes	(1,768)	(1,702)	(5,087)	(5,335)
(Loss) income from continuing operations	(2,764)	(2,329)	(7,955)	(7,888)
(Loss) income before taxes
(Benefit of) provision for income taxes
(Loss) income from discontinued operations
Equity in earnings from subsidiaries	9,742	3,119	32,259	(8,150)
Net (loss) income	6,978	790	24,304	(16,038)
Guarantor Subsidiaries [Member]
Net sales	198,469	151,456	526,963	437,656
Cost of sales	159,372	126,910	419,545	358,642
Gross profit	39,097	24,546	107,418	79,014
Selling, general, and administrative expense	21,915	21,513	68,432	65,263
(Loss) income from operations	17,182	3,033	38,986	13,751
Interest (expense) income	(568)	(89)	(1,330)	(2,339)
Other income (expense)	8	21	46	146
(Loss) income before taxes	16,622	2,965	37,702	11,558
(Benefit of) provision for income taxes	7,398	581	15,990	4,076
(Loss) income from continuing operations	9,224	2,384	21,712	7,482
(Loss) income before taxes	(276)	575	13,402	(28,505)
(Benefit of) provision for income taxes	193	242	6,462	(10,555)
(Loss) income from discontinued operations	(469)	333	6,940	(17,950)
Equity in earnings from subsidiaries	987	402	3,607	2,318
Net (loss) income	9,742	3,119	32,259	(8,150)
Non-Guarantor Subsidiaries [Member]
Net sales	26,134	22,389	81,416	68,964
Cost of sales	22,204	19,844	69,222	59,527
Gross profit	3,930	2,545	12,194	9,437
Selling, general, and administrative expense	2,504	2,061	7,031	6,614
(Loss) income from operations	1,426	484	5,163	2,823
Interest (expense) income	48	3	51	10
Other income (expense)	(23)	9		15
(Loss) income before taxes	1,451	496	5,214	2,848
(Benefit of) provision for income taxes	464	177	1,725	945
(Loss) income from continuing operations	987	319	3,489	1,903
(Loss) income before taxes		102	219	556
(Benefit of) provision for income taxes		19	101	141
(Loss) income from discontinued operations		83	118	415
Equity in earnings from subsidiaries
Net (loss) income	987	402	3,607	2,318
Eliminations [Member]
Net sales	(4,507)	(4,104)	(15,913)	(13,281)
Cost of sales	(4,443)	(4,511)	(14,737)	(12,766)
Gross profit	(64)	407	(1,176)	(515)
Selling, general, and administrative expense
(Loss) income from operations	(64)	407	(1,176)	(515)
Interest (expense) income
Other income (expense)
(Loss) income before taxes	(64)	407	(1,176)	(515)
(Benefit of) provision for income taxes
(Loss) income from continuing operations	(64)	407	(1,176)	(515)
(Loss) income before taxes
(Benefit of) provision for income taxes
(Loss) income from discontinued operations
Equity in earnings from subsidiaries	(10,729)	(3,521)	(35,866)	5,832
Net (loss) income	$ (10,793)	$ (3,114)	$ (37,042)	$ 5,317

Supplemental Financial Information (Schedule Of Consolidating Balance Sheets) (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010	Sep. 30, 2010	May 24, 2010	Dec. 31, 2009
Cash and cash equivalents	$ 33,055	$ 60,866	$ 48,315		$ 23,596
Accounts receivable, net	118,325	70,371
Intercompany balances
Inventories	110,967	77,848
Other current assets	24,352	20,229
Assets of discontinued operations		13,063
Total current assets	286,699	242,377
Property, plant, and equipment, net	154,483	145,783
Goodwill	348,551	298,346
Acquired intangibles	96,991	66,301
Other assets	6,915	16,766
Equity method investments		1,345		$ 1,500
Assets of discontinued operations		39,972
Investment in subsidiaries
Total assets	893,639	810,890
Accounts payable	80,533	56,775
Accrued expenses	66,774	36,785
Current maturities of long-term debt	408	408
Liabilities of discontinued operations		6,150
Total current liabilities	147,715	100,118
Long-term debt	206,667	206,789
Deferred income taxes	51,370	37,119
Other non-current liabilities	22,314	23,221
Liabilities of discontinued operations		2,790
Shareholders' equity	465,573	440,853
Total liabilities and shareholders' equity	893,639	810,890
Gibraltar Industries, Inc. [Member]
Cash and cash equivalents
Accounts receivable, net
Intercompany balances	(86,808)	17,194
Inventories
Other current assets	5,087	6,592
Assets of discontinued operations
Total current assets	(81,721)	23,786
Property, plant, and equipment, net
Goodwill
Acquired intangibles
Other assets	3,071	3,613
Equity method investments
Assets of discontinued operations
Investment in subsidiaries	751,896	616,787
Total assets	673,246	644,186
Accounts payable
Accrued expenses	5,440	1,360
Current maturities of long-term debt
Liabilities of discontinued operations
Total current liabilities	5,440	1,360
Long-term debt	202,233	201,973
Deferred income taxes
Other non-current liabilities
Liabilities of discontinued operations
Shareholders' equity	465,573	440,853
Total liabilities and shareholders' equity	673,246	644,186
Guarantor Subsidiaries [Member]
Cash and cash equivalents	13,655	46,349	31,770		10,105
Accounts receivable, net	102,720	57,268
Intercompany balances	109,400	5,657
Inventories	103,033	71,355
Other current assets	18,553	12,750
Assets of discontinued operations		10,501
Total current assets	347,361	203,880
Property, plant, and equipment, net	142,570	132,355
Goodwill	320,843	270,245
Acquired intangibles	87,587	55,827
Other assets	3,811	13,152
Equity method investments		1,345
Assets of discontinued operations		34,503
Investment in subsidiaries	53,095	55,172
Total assets	955,267	766,479
Accounts payable	72,323	48,739
Accrued expenses	57,522	33,053
Current maturities of long-term debt	408	408
Liabilities of discontinued operations		4,576
Total current liabilities	130,253	86,776
Long-term debt	4,434	4,816
Deferred income taxes	46,992	35,176
Other non-current liabilities	21,692	22,763
Liabilities of discontinued operations		161
Shareholders' equity	751,896	616,787
Total liabilities and shareholders' equity	955,267	766,479
Non-Guarantor Subsidiaries [Member]
Cash and cash equivalents	19,400	14,517	16,545		13,491
Accounts receivable, net	15,605	13,103
Intercompany balances	(22,592)	(22,851)
Inventories	7,934	6,493
Other current assets	712	887
Assets of discontinued operations		2,562
Total current assets	21,059	14,711
Property, plant, and equipment, net	11,913	13,428
Goodwill	27,708	28,101
Acquired intangibles	9,404	10,474
Other assets	33	1
Equity method investments
Assets of discontinued operations		5,469
Investment in subsidiaries
Total assets	70,117	72,184
Accounts payable	8,210	8,036
Accrued expenses	3,812	2,372
Current maturities of long-term debt
Liabilities of discontinued operations		1,574
Total current liabilities	12,022	11,982
Long-term debt
Deferred income taxes	4,378	1,943
Other non-current liabilities	622	458
Liabilities of discontinued operations		2,629
Shareholders' equity	53,095	55,172
Total liabilities and shareholders' equity	70,117	72,184
Eliminations [Member]
Cash and cash equivalents
Accounts receivable, net
Intercompany balances
Inventories
Other current assets
Assets of discontinued operations
Total current assets
Property, plant, and equipment, net
Goodwill
Acquired intangibles
Other assets
Equity method investments
Assets of discontinued operations
Investment in subsidiaries	(804,991)	(671,959)
Total assets	(804,991)	(671,959)
Accounts payable
Accrued expenses
Current maturities of long-term debt
Liabilities of discontinued operations
Total current liabilities
Long-term debt
Deferred income taxes
Other non-current liabilities
Liabilities of discontinued operations
Shareholders' equity	(804,991)	(671,959)
Total liabilities and shareholders' equity	$ (804,991)	$ (671,959)

Supplemental Financial Information (Schedule Of Condensed Consolidating Statements Of Cash Flows) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Net cash (used in) provided by operating activities of continuing operations	$ 30,538	$ 32,703
Net cash (used in) provided by operating activities of discontinued operations	(3,491)	21,725
Net cash (used in) provided by operating activities	27,047	54,428
Cash paid for acquisitions, net of cash acquired	(107,605)
Purchases of property, plant, and equipment	(7,838)	(6,264)
Purchase of equity method investment	(250)	(1,000)
Net proceeds from sale of property and equipment	978	179
Net proceeds from sale of businesses	59,029	29,164
Net cash provided by (used in) investing activities of continuing operations	(55,686)	22,079
Net cash provided by (used in) investing activities of discontinued operations	2,089	(427)
Net cash provided by (used in) investing activities	(53,597)	21,652
Long-term debt payments	(74,260)	(58,967)
Proceeds from long-term debt	73,849	8,559
Purchase of treasury stock at market prices	(826)	(1,114)
Payment of deferred financing fees	(34)	(164)
Intercompany financing
Excess tax benefit from stock compensation		55
Net proceeds from issuance of common stock	10	270
Net cash provided by (used in) financing activities	(1,261)	(51,361)
Net (decrease) increase in cash and cash equivalents	(27,811)	24,719
Cash and cash equivalents at beginning of year	60,866	23,596
Cash and cash equivalents at end of period	33,055	48,315
Gibraltar Industries, Inc. [Member]
Net cash (used in) provided by operating activities of continuing operations	(8,159)	(8,353)
Net cash (used in) provided by operating activities of discontinued operations
Net cash (used in) provided by operating activities	(8,159)	(8,353)
Cash paid for acquisitions, net of cash acquired
Purchases of property, plant, and equipment
Purchase of equity method investment
Net proceeds from sale of property and equipment
Net proceeds from sale of businesses
Net cash provided by (used in) investing activities of continuing operations
Net cash provided by (used in) investing activities of discontinued operations
Net cash provided by (used in) investing activities
Long-term debt payments
Proceeds from long-term debt
Purchase of treasury stock at market prices	(826)	(1,114)
Payment of deferred financing fees
Intercompany financing	8,975	9,197
Excess tax benefit from stock compensation
Net proceeds from issuance of common stock	10	270
Net cash provided by (used in) financing activities	8,159	8,353
Net (decrease) increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of period
Guarantor Subsidiaries [Member]
Net cash (used in) provided by operating activities of continuing operations	32,917	37,088
Net cash (used in) provided by operating activities of discontinued operations	(3,539)	21,701
Net cash (used in) provided by operating activities	29,378	58,789
Cash paid for acquisitions, net of cash acquired	(107,605)
Purchases of property, plant, and equipment	(7,487)	(5,911)
Purchase of equity method investment	(250)	(1,000)
Net proceeds from sale of property and equipment	978	175
Net proceeds from sale of businesses	59,029	29,164
Net cash provided by (used in) investing activities of continuing operations	(55,335)	22,428
Net cash provided by (used in) investing activities of discontinued operations	2,089	(427)
Net cash provided by (used in) investing activities	(53,246)	22,001
Long-term debt payments	(74,260)	(58,967)
Proceeds from long-term debt	73,849	8,559
Purchase of treasury stock at market prices
Payment of deferred financing fees	(34)	(164)
Intercompany financing	(8,381)	(8,608)
Excess tax benefit from stock compensation		55
Net proceeds from issuance of common stock
Net cash provided by (used in) financing activities	(8,826)	(59,125)
Net (decrease) increase in cash and cash equivalents	(32,694)	21,665
Cash and cash equivalents at beginning of year	46,349	10,105
Cash and cash equivalents at end of period	13,655	31,770
Non-Guarantor Subsidiaries [Member]
Net cash (used in) provided by operating activities of continuing operations	5,780	3,968
Net cash (used in) provided by operating activities of discontinued operations	48	24
Net cash (used in) provided by operating activities	5,828	3,992
Cash paid for acquisitions, net of cash acquired
Purchases of property, plant, and equipment	(351)	(353)
Purchase of equity method investment
Net proceeds from sale of property and equipment		4
Net proceeds from sale of businesses
Net cash provided by (used in) investing activities of continuing operations	(351)	(349)
Net cash provided by (used in) investing activities of discontinued operations
Net cash provided by (used in) investing activities	(351)	(349)
Long-term debt payments
Proceeds from long-term debt
Purchase of treasury stock at market prices
Payment of deferred financing fees
Intercompany financing	(594)	(589)
Excess tax benefit from stock compensation
Net proceeds from issuance of common stock
Net cash provided by (used in) financing activities	(594)	(589)
Net (decrease) increase in cash and cash equivalents	4,883	3,054
Cash and cash equivalents at beginning of year	14,517	13,491
Cash and cash equivalents at end of period	19,400	16,545
Eliminations [Member]
Net cash (used in) provided by operating activities of continuing operations
Net cash (used in) provided by operating activities of discontinued operations
Net cash (used in) provided by operating activities
Cash paid for acquisitions, net of cash acquired
Purchases of property, plant, and equipment
Purchase of equity method investment
Net proceeds from sale of property and equipment
Net proceeds from sale of businesses
Net cash provided by (used in) investing activities of continuing operations
Net cash provided by (used in) investing activities of discontinued operations
Net cash provided by (used in) investing activities
Long-term debt payments
Proceeds from long-term debt
Purchase of treasury stock at market prices
Payment of deferred financing fees
Intercompany financing
Excess tax benefit from stock compensation
Net proceeds from issuance of common stock
Net cash provided by (used in) financing activities
Net (decrease) increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of period