Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2016	Feb. 21, 2017	Jul. 02, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY
Trading Symbol	DCO
Entity Registrant Name	DUCOMMUN INC /DE/
Entity Central Index Key	0000030305
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		11,195,101
Entity Public Float			$ 219

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current Assets
Cash and cash equivalents	$ 7,432	$ 5,454
Accounts receivable (less allowance for doubtful accounts of $495 and $359 at December 31, 2016 and 2015, respectively)	76,239	77,089
Inventories	119,896	115,404
Production cost of contracts	11,340	10,290
Other current assets	11,034	13,389
Assets held for sale	0	41,636
Total Current Assets	225,941	263,262
Property and Equipment, Net	101,590	96,551
Goodwill	82,554	82,554
Intangibles, Net	101,573	110,621
Non-Current Deferred Income Taxes	286	324
Other Assets	3,485	3,769
Total Assets	515,429	557,081
Current Liabilities
Current portion of long-term debt	3	26
Accounts payable	57,024	40,343
Accrued liabilities	29,279	36,458
Liabilities held for sale	0	6,780
Total Current Liabilities	86,306	83,607
Long-Term Debt, Less Current Portion	166,896	240,661
Non-Current Deferred Income Taxes	31,417	28,125
Other Long-Term Liabilities	18,707	18,954
Total Liabilities	303,326	371,347
Commitments and Contingencies (Notes 13, 16)
Shareholders’ Equity
Common stock - $0.01 par value; 35,000,000 shares authorized; 11,193,813 and 11,084,318 shares issued and outstanding at December 31, 2016 and 2015, respectively	112	111
Additional paid-in capital	76,783	75,200
Retained earnings	141,287	116,026
Accumulated other comprehensive loss	(6,079)	(5,603)
Total Shareholders’ Equity	212,103	185,734
Total Liabilities and Shareholders’ Equity	$ 515,429	$ 557,081

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 495	$ 359
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	35,000,000	35,000,000
Common stock, shares issued	11,193,813	11,084,318

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Net Revenues	$ 550,642	$ 666,011	$ 742,045
Cost of Sales	444,449	565,219	601,713
Gross Profit	106,193	100,792	140,332
Selling, General and Administrative Expenses	77,625	85,921	88,565
Goodwill Impairment	0	57,243	0
Intangible Asset Impairment	0	32,937	0
Operating Income (Loss)	28,568	(75,309)	51,767
Interest Expense	(8,274)	(18,709)	(28,077)
Gain on Divestitures, Net	17,604	0	0
Loss on Extinguishment of Debt	0	(14,720)	0
Other Income, Net	215	2,148	2,550
Income (Loss) Before Taxes	38,113	(106,590)	26,240
Income Tax Expense (Benefit)	12,852	(31,711)	6,373
Net Income (Loss)	$ 25,261	$ (74,879)	$ 19,867
Earnings (Loss) Per Share
Basic earnings (loss) per share (in dollars per share)	$ 2.27	$ (6.78)	$ 1.82
Diluted earnings (loss) per share (in dollars per share)	$ 2.24	$ (6.78)	$ 1.79
Weighted-Average Number of Shares Outstanding
Basic (in shares)	11,151	11,047	10,897
Diluted (in shares)	11,299	11,047	11,126

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Net Income (Loss)	$ 25,261	$ (74,879)	$ 19,867
Pension Adjustments:
Amortization of actuarial loss included in net income, net of tax benefit of $283, $330, and $156 for 2016, 2015, and 2014, respectively	479	557	263
Actuarial (loss) gain arising during the period, net of tax (benefit) expense of $(413), $300, and $(1,810) for 2016, 2015, and 2014, respectively	(650)	491	(3,052)
Decrease in net unrealized gains and losses on cash flow hedges, net of tax benefit of $180, $0, and $0 for 2016, 2015, and 2014, respectively	(305)	0	0
Other Comprehensive (Loss) Income, Net of Tax	(476)	1,048	(2,789)
Comprehensive Income (Loss), Net of Tax	$ 24,785	$ (73,831)	$ 17,078

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Amortization of actuarial (loss) gain, tax	$ 283	$ 330	$ 156
Actuarial gain (loss) arising during the period, tax expense (benefit)	(413)	300	(1,810)
Unrealized gain (loss) on cash flow hedges, tax	$ 180	$ 0	$ 0

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss
Beginning Balance (in shares) at Dec. 31, 2013		10,816,754
Beginning Balance at Dec. 31, 2013	$ 234,271	$ 110	$ (1,924)	$ 68,909	$ 171,038	$ (3,862)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	19,867				19,867
Other comprehensive loss, net of tax	(2,789)					(2,789)
Stock options exercised (in shares)		117,149
Stock options exercised	2,276	$ 1		2,275
Stock repurchased related to the exercise of stock options (in shares)		(34,597)
Stock repurchased related to the exercise of stock options	(920)	$ (1)		(919)
Stock awards vested (in shares)		52,962
Stock awards vested	0	$ 1		(1)
Stock-based compensation	3,725			3,725
Excess tax (expense) benefits from share-based compensation	140			140
Retirement of treasury stock	0	$ (1)	1,924	(1,923)
Ending Balance (in shares) at Dec. 31, 2014		10,952,268
Ending Balance at Dec. 31, 2014	256,570	$ 110	0	72,206	190,905	(6,651)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	(74,879)				(74,879)
Other comprehensive loss, net of tax	1,048					1,048
Stock options exercised (in shares)		167,523
Stock options exercised	3,084	$ 1		3,083
Stock repurchased related to the exercise of stock options (in shares)		(137,194)
Stock repurchased related to the exercise of stock options	(4,210)	$ (1)		(4,209)
Stock awards vested (in shares)		101,721
Stock awards vested	0	$ 1		(1)
Stock-based compensation	3,495			3,495
Excess tax (expense) benefits from share-based compensation	626			626
Ending Balance (in shares) at Dec. 31, 2015		11,084,318
Ending Balance at Dec. 31, 2015	185,734	$ 111	0	75,200	116,026	(5,603)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	25,261				25,261
Other comprehensive loss, net of tax	$ (476)					(476)
Stock options exercised (in shares)	132,325	132,325
Stock options exercised	$ 2,122	$ 1		2,121
Stock repurchased related to the exercise of stock options (in shares)		(151,916)
Stock repurchased related to the exercise of stock options	$ (3,465)	$ (1)		(3,464)
Stock awards vested (in shares)	114,325	129,086
Stock awards vested	$ 0	$ 1		(1)
Stock-based compensation	3,007			3,007
Excess tax (expense) benefits from share-based compensation	(80)			(80)
Ending Balance (in shares) at Dec. 31, 2016		11,193,813
Ending Balance at Dec. 31, 2016	$ 212,103	$ 112	$ 0	$ 76,783	$ 141,287	$ (6,079)

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash Flows from Operating Activities
Net Income (Loss)	$ 25,261	$ (74,879)	$ 19,867
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by Operating Activities
Depreciation and amortization	22,860	26,846	29,024
Gain on divestitures, net	(17,604)	0	0
Goodwill impairment	0	57,243	0
Intangible asset impairment	0	32,937	0
Stock-based compensation expense	3,007	3,495	3,725
Deferred income taxes	3,519	(29,110)	345
Excess tax benefits from stock-based compensation	(248)	(626)	(140)
Provision for (recovery of) doubtful accounts	112	132	(237)
Noncash loss on extinguishment of debt	0	4,970	0
Other	(7,204)	5,628	(5,713)
Changes in Assets and Liabilities:
Accounts receivable	3,220	4,444	1,086
Inventories	(5,182)	20,985	(2,335)
Production cost of contracts	(1,536)	330	(3,513)
Other assets	2,974	5,884	4,800
Accounts payable	15,055	(13,978)	410
Accrued and other liabilities	(966)	(20,623)	6,103
Net Cash Provided by Operating Activities	43,268	23,678	53,422
Cash Flows from Investing Activities
Purchases of property and equipment	(17,001)	(15,891)	(18,096)
Proceeds from sale of assets	16	904	91
Insurance recoveries related to property and equipment	0	1,510	2,550
Proceeds from divestitures	51,893	0	0
Net Cash Provided by (Used in) Investing Activities	34,908	(13,477)	(15,455)
Cash Flows from Financing Activities
Borrowings from senior secured revolving credit facility	71,800	65,000	0
Repayment of senior secured revolving credit facility	(71,800)	(65,000)	(42,650)
Borrowings from term loan	0	275,000	0
Repayments of senior unsecured notes and term loans	(75,000)	(320,000)	0
Repayments of other debt	(23)	(26)	0
Debt issuance costs	0	(4,848)	0
Excess tax benefits from stock-based compensation	248	626	140
Net (cash paid) proceeds from issuance of common stock under stock plans	(1,423)	(1,126)	1,356
Net Cash Used in Financing Activities	(76,198)	(50,374)	(41,154)
Net Increase (Decrease) in Cash and Cash Equivalents	1,978	(40,173)	(3,187)
Cash and Cash Equivalents at Beginning of Year	5,454	45,627	48,814
Cash and Cash Equivalents at End of Year	7,432	5,454	45,627
Supplemental Disclosures of Cash Flow Information
Interest paid	6,877	26,501	25,105
Taxes paid	9,778	1,150	3,476
Non-cash activities:
Purchases of property and equipment not yet paid	$ 3,241	$ 1,549	$ 1,458

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Description of Business

We are a leading global provider of engineering and manufacturing services for high-performance products and high-cost-of failure applications used primarily in the aerospace, defense, industrial, medical, and other industries. Our subsidiaries are organized into two primary businesses: Electronic Systems segment and Structural Systems segment, each of which is a reportable operating segment. Electronic Systems designs, engineers and manufactures high-reliability products used in worldwide technology-driven markets including aerospace, defense, industrial, medical, and other end-use markets. Electronic Systems’ product offerings range from prototype development to complex assemblies. Structural Systems designs, engineers and manufactures large, complex contoured aerospace structural components and assemblies and supplies composite and metal bonded structures and assemblies. Structural Systems’ products are used on commercial aircraft, military fixed-wing aircraft and military and commercial rotary-wing aircraft. All reportable operating segments follow the same accounting principles.

Basis of Presentation

The consolidated financial statements include the accounts of Ducommun Incorporated and its subsidiaries (“Ducommun,” the “Company,” “we,” “us” or “our”), after eliminating intercompany balances and transactions.

In the opinion of management, all adjustments, consisting of recurring accruals, have been made that are necessary to fairly state our consolidated financial position, results of operations, comprehensive income (loss) and cash flows in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Our fiscal quarters typically end on the Saturday closest to the end of March, June and September for the first three fiscal quarters of each year, and ends on December 31 for our fourth fiscal quarter. As a result of using fiscal quarters for the first three quarters combined with leap years, our first and fourth fiscal quarters can range between 12 1/2 weeks to 13 1/2 weeks while the second and third fiscal quarters remain at a constant 13 weeks per fiscal quarter.

Use of Estimates

Certain amounts and disclosures included in the consolidated financial statements required management to make estimates and judgments that affect the amount of assets, liabilities (including forward loss reserves), revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates are based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.

Reclassifications

Certain prior period amounts have been reclassified to conform to current year’s presentation.

Revision of 2015 Financial Statements

During the fourth quarter of 2016, we determined that we improperly calculated the tax impact of the goodwill impairment charge recorded in the fourth quarter of 2015. As a result, $1.6 million was incorrectly recorded as a deferred tax asset as of December 31, 2015, however, this amount should have decreased our income tax benefit for the year ended December 31, 2015. Therefore, we have revised our December 31, 2015 consolidated balance sheet to increase non-current deferred tax liabilities by $1.6 million and revised our consolidated statement of operations for the year ended December 31, 2015 to increase our net loss by $1.6 million. We have also revised all related footnote disclosures in these consolidated financial statements to correct this error. This error had no effect on net cash provided by operating activities on our consolidated cash flow statement for the year ended December 31, 2015. We assessed the materiality of this error and do not believe it is material to any prior interim or annual periods.

Fair Value

We measure certain assets and liabilities at fair value based on the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. See Note 3 for further information.

Cash Equivalents

Cash equivalents consist of highly liquid instruments purchased with original maturities of three months or less.These assets are valued at cost, which approximates fair value, which we classify as Level 1. See Fair Value above.

Derivative Instruments

We recognize derivative instruments on our consolidated balance sheets at their fair value. On the date that we enter into a derivative contract, we designate the derivative instrument as a fair value hedge, a cash flow hedge, a hedge of a net investment in a foreign operation, or a derivative instrument that will not be accounted for using hedge accounting methods. As of December 31, 2016 and December 31, 2015, all of our derivative instruments were designated as cash flow hedges.

We record changes in the fair value of a derivative instrument that is highly effective and that is designated and qualifies as a cash flow hedge in other comprehensive income (loss), net of tax until our earnings are affected by the variability of cash flows of the underlying hedge. We record any hedge ineffectiveness and amounts excluded from effectiveness testing in current period earnings within interest expense. We report changes in the fair values of derivative instruments that are not designated or do not qualify for hedge accounting in current period earnings. We classify cash flows from derivative instruments on the consolidated statements of cash flows in the same category as the item being hedged or on a basis consistent with the nature of the instrument.

When we determine that a derivative instrument is not highly effective as a hedge, we discontinue hedge accounting prospectively. In all situations in which we discontinue hedge accounting and the derivative instrument remains outstanding, we will carry the derivative instrument at its fair value on our consolidated balance sheets and recognize subsequent changes in its fair value in our current period earnings.

Allowance for Doubtful Accounts

We maintain an allowance for doubtful accounts for estimated losses from the inability of customers to make required payments. The allowance for doubtful accounts is evaluated periodically based on the aging of accounts receivable, the financial condition of customers and their payment history, historical write-off experience and other assumptions, such as current assessment of economic conditions.

Inventories

Inventories are stated at the lower of cost or market with cost being determined using a moving average cost basis for raw materials and actual cost for work-in-process and finished goods, with units being relieved from inventory and charged to cost of sales on a first-in, first-out basis. Market value for raw materials is based on replacement cost and for other inventory classifications it is based on net realizable value. Inventoried costs include raw materials, outside processing, direct labor and allocated overhead, adjusted for any abnormal amounts of idle facility expense, freight, handling costs, and wasted materials (spoilage) incurred. Costs under long-term contracts are accumulated into, and removed from, inventory on the same basis as other contracts. We assess the inventory carrying value and record write-downs, if necessary, to its net realizable value based on customer orders on hand, and internal demand forecasts using management’s best estimates given information currently available. We maintain a reserve for excess and obsolete inventories and inventories that are carried at costs that are higher than their estimated net realizable values.

We net progress payments from customers related to inventory purchases against inventories in the consolidated balance sheets.

Production Cost of Contracts

Production cost of contracts includes non-recurring production costs, such as design and engineering costs, and tooling and other special-purpose machinery necessary to build parts as specified in a contract. Production costs of contracts are recorded to cost of goods sold using the units of delivery method. We review long-lived assets within production costs of contracts for impairment on an annual basis (which we perform during the fourth quarter) or when events or changes in circumstances indicate that the carrying value of our long-lived assets may not be recoverable. An impairment charge is recognized when the carrying value of an asset exceeds the projected undiscounted future cash flows expected from its use and disposal. As of December 31, 2016 and 2015, production costs of contracts were $11.3 million and $10.3 million, respectively.

Assets Held For Sale

In the fourth quarter of 2015, we made the decision to sell our Huntsville, Alabama and Iuka, Mississippi (collectively, “Miltec”) operations and our Pittsburgh, Pennsylvania operation, both of which are part of our Electronic Systems operating segment, and as a result, we met the criteria for assets held for sale. However, the proposed sale of these two operations did not represent a strategic shift in our business and thus, were included in the ongoing operating results in the consolidated statements of operations for all periods presented.

On January 22, 2016, we entered into an agreement, and completed the sale on the same date, to sell our operation located in Pittsburgh, Pennsylvania for a final sales price of $38.6 million in cash. We divested this facility as part of our overall strategy to streamline operations, which includes consolidating our footprint. Net assets sold were $24.0 million, net liabilities sold were $4.0 million, and direct transaction costs incurred were $0.3 million, resulting in a gain on divestiture of $18.3 million.

In February 2016, we entered into an agreement to sell our Miltec operation for a final sales price of $13.3 million, in cash. We divested this facility as part of our overall strategy to streamline operations, which includes consolidating our footprint. We completed the sale on March 25, 2016. Net assets sold were $15.4 million, net liabilities sold were $2.7 million, and direct transaction costs incurred were $1.3 million, resulting in a loss on divestiture of $0.7 million.

The carrying values of the major classes of assets and liabilities related to these assets held for sale were as follows:



	(In thousands)
	December 31, 2016		December 31, 2015
Assets
Accounts receivable (less allowance for doubtful accounts of zero and $24 at December 31, 2016 and December 31, 2015, respectively)	$	—	$	9,395
Inventory	—		6,453
Deferred income taxes	—		1,246
Other current assets	—		3,315
Total current assets	—		20,409
Property and equipment, net of accumulated depreciation of zero and $8,509 at December 31, 2016 and December 31, 2015, respectively	—		1,941
Goodwill	—		17,772
Other Intangible Assets	—		1,514
	$	—	$	41,636
Liabilities
Accounts payable	$	—	$	4,836
Accrued liabilities	—		1,944
	$	—	$	6,780

Property and Equipment and Depreciation

Property and equipment, including assets recorded under capital leases, are recorded at cost. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the related assets, or the lease term if shorter for leasehold improvements. Repairs and maintenance are charged to expense as incurred. We evaluate long-lived assets for recoverability considering undiscounted cash flows, when significant changes in conditions occur, and recognize impairment losses if any, based upon the fair value of the assets.

Goodwill and Indefinite-Lived Intangible Asset

Goodwill is tested for impairment utilizing a two-step method. In the first step, we determine the fair value of the reporting unit using expected future discounted cash flows and market valuation approaches considering comparable Company revenue and Earnings Before Interest, Taxes, Depreciation and Amortization (“EBITDA”) multiples. If the carrying value of the reporting unit exceeds its fair value, we then perform the second step of the impairment test to measure the amount of the goodwill impairment loss, if any. The second step requires fair valuation of all the reporting unit’s assets and liabilities in a manner similar to a purchase price allocation, with any residual fair value being allocated to goodwill. This residual fair value of goodwill is then compared to the carrying value of goodwill to determine impairment. An impairment charge will be recognized equal to the excess of the carrying value of goodwill over the implied fair value of goodwill.

In 2015, as a result of the annual goodwill impairment test, we recorded $57.2 million of goodwill impairment to the Structural Systems operating segment reducing the goodwill carrying value to zero as of December 31, 2015. See Note 7 for further information.

We review our indefinite-lived intangible asset for impairment on an annual basis or when events or changes in circumstances indicate that the carrying value of our intangible asset may not be recoverable. We may first assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test. Impairment indicators include, but are not limited to, cost factors, financial performance, adverse legal or regulatory developments, industry and market conditions and general economic conditions. If the carrying amount of the indefinite-lived intangible asset exceeds its fair value, we would recognize an impairment loss in the amount of such excess. In performing our annual impairment test in the fourth quarter of 2015, we concluded the fair value of the indefinite-lived trade name to be zero as a result of divesting businesses in Electronic Systems and our discontinuation of the use of the trade name. Thus, we recorded a $32.9 million of trade name impairment to the Electronic Systems trade name carrying value to decrease its trade name carrying value to zero as of December 31, 2015. See Note 7 for further information.

Other Intangible Assets

We amortize purchased other intangible assets with finite lives over the estimated economic lives of the assets, ranging from fourteen to eighteen years generally using the straight-line method. The value of other intangibles acquired through business combinations has been estimated using present value techniques which involve estimates of future cash flows. We evaluate other intangible assets for recoverability considering undiscounted cash flows, when significant changes in conditions occur, and recognize impairment losses, if any, based upon the estimated fair value of the assets.

Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss, as reflected in the consolidated balance sheets under the equity section, was composed of cumulative pension and retirement liability adjustments, net of tax, and change in net unrealized gains and losses on cash flow hedges, net of tax.

Revenue Recognition

Except as described below, we recognize revenue, including revenue from products sold under long-term contracts, when persuasive evidence of an arrangement exists, the price is fixed or determinable, collection is reasonably assured and delivery of products has occurred or services have been rendered.

We have a significant number of contracts for which we recognize revenue under the contract method of accounting and record revenues and cost of sales on each contract in accordance with the percentage-of-completion method of accounting, using the units-of-delivery method. Under the units-of-delivery method, revenue is recognized based upon the number of units delivered during a period and the costs are recognized based on the actual costs allocable to the delivered units. Costs allocable to undelivered units are reported on the balance sheet as inventory. This method is used in circumstances in which a company produces units of a basic product under production-type contracts in a continuous or sequential production process to buyers’ specifications. These contracts are primarily fixed-price contracts that vary widely in terms of size, length of performance period, and expected gross profit margins.

Provision for Estimated Losses on Contracts

We record provisions for the total anticipated losses on contracts considering total estimated costs to complete the contract compared to total anticipated revenues in the period in which such losses are identified. The provisions for estimated losses on contracts require management to make certain estimates and assumptions, including those with respect to the future revenue under a contract and the future cost to complete the contract. Management's estimate of the future cost to complete a contract may include assumptions as to improvements in manufacturing efficiency, reductions in operating and material costs, and our ability to resolve claims and assertions with our customers. If any of these or other assumptions and estimates do not materialize in the future, we may be required to record additional provisions for estimated losses on contracts.

In 2015, we recorded a charge in Structural Systems related to estimated cost overruns as a result of a change in the contract requirements for the remaining contractual period for a regional jet program of $10.0 million. This amount was recorded as part of cost of goods sold in our results of operations and increased accrued liabilities by $7.6 million and other long-term liabilities by $2.4 million.

Income Taxes

Deferred tax assets and liabilities are recognized, using enacted tax rates, for the expected future tax consequences of temporary differences between the book and tax bases of recorded assets and liabilities, operating losses and tax credit carryforwards. Deferred tax assets are evaluated quarterly and are reduced by a valuation allowance if it is more likely than not that some portion or all of the deferred tax assets will not be realized.

Tax positions taken or expected to be taken in a tax return are recognized when it is more-likely-than-not, based on technical merits, to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement, including resolution of related appeals and/or litigation process, if any.

We elected to early adopt ASU 2015-17, “Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes” and on a prospective basis for the year ended December 31, 2015.

Litigation and Commitments

In the normal course of business, we are defendants in certain litigation, claims and inquiries, including matters relating to environmental laws. In addition, we make various commitments and incur contingent liabilities. Management’s estimates regarding contingent liabilities could differ from actual results.

Environmental Liabilities

Environmental liabilities are recorded when environmental assessments and/or remedial efforts are probable and costs can be reasonably estimated. Generally, the timing of these accruals coincides with the completion of a feasibility study or our commitment to a formal plan of action. Further, we review and update our environmental accruals as circumstances change and/or additional information is obtained that reasonably could be expected to have a meaningful effect on the outcome of a matter or the estimated cost thereof.

Accounting for Stock-Based Compensation

We measure and recognize compensation expense for share-based payment transactions to our employees and non-employees at their estimated fair value. The expense is measured at the grant date, based on the calculated fair value of the share-based award, and is recognized over the requisite service period (generally the vesting period of the equity award). The fair value of stock options are determined using the Black-Scholes-Merton (“Black-Scholes”) valuation model, which requires assumptions and judgments regarding stock price volatility, risk-free interest rates, and expected options terms. Management’s estimates could differ from actual results. The fair value of unvested stock awards is determined based on the closing price of the underlying common stock on the date of grant.

Earnings (Loss) Per Share

Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding in each period. Diluted earnings per share are computed by dividing income available to common shareholders plus income associated with dilutive securities by the weighted-average number of common shares outstanding, plus any potential dilutive shares that could be issued if exercised or converted into common stock in each period.

The net earnings (loss) and weighted-average number of common shares outstanding used to compute earnings (loss) per share were as follows:



	(In thousands, except per share data) Years Ended December 31,
	2016		2015			2014
Net income (loss)	$	25,261	$	(74,879	)	$	19,867
Weighted-average number of common shares outstanding
Basic weighted-average common shares outstanding	11,151		11,047			10,897
Dilutive potential common shares	148		—			229
Diluted weighted-average common shares outstanding	11,299		11,047			11,126
Earnings (loss) per share
Basic	$	2.27	$	(6.78	)	$	1.82
Diluted	$	2.24	$	(6.78	)	$	1.79

Potentially dilutive stock options and stock units to purchase common stock, as shown below, were excluded from the computation of diluted earnings per share because their inclusion would have been anti-dilutive. However, these shares may be potentially dilutive common shares in the future.



	(In thousands) Years Ended December 31,
	2016	2015	2014
Stock options and stock units	553	778	218

Recent Accounting Pronouncements

New Accounting Guidance Adopted in 2016

In August 2015, the FASB issued ASU 2015-15, “Imputation of Interest (Subtopic 835-30)” (“ASU 2015-15”), which provides guidance on the presentation and subsequent measurement of debt issuance costs associated with line-of-credit arrangements. Other guidance does not address presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements. Thus, the SEC staff would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The new guidance was effective for us beginning January 1, 2016. We did not have debt issuance costs associated with line-of-credit arrangements and thus, the adoption of this new guidance did not have a significant impact on our consolidated financial statements.

In June 2015, the FASB issued ASU 2015-10, “Technical Corrections and Improvements” (“ASU 2015-10”), which covers a wide range of Topics in the Codification. The amendments in ASU 2015-10 represent changes to make minor corrections or minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost on most entities. The amendments in this new guidance that require transition guidance were effective for us beginning January 1, 2016. The adoption of this standard did not have a significant impact on our consolidated financial statements.

In June 2015, the FASB issued ASU 2015-7, “Fair Value Measurement (820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)” (“ASU 2015-7”), which permits a reporting entity, as a practical expedient, to measure the fair value of certain investments using the net asset value per share of the investment. The amendments in ASU 2015-7 remove the requirement to categorize investments for which fair values are measured using the net asset value per share practical expedient. It also limits disclosures to investments for which the entity has elected to measure the fair value using the practical expedient. The new guidance was effective for us beginning January 1, 2016.. As a result of the adoption of this new guidance, we are disclosing certain investments using the net asset value per share of the investment and prior amounts have been reclassified to conform to current year presentation. See Note 12.

In April 2015, the FASB issued ASU 2015-05, “Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement” (“ASU 2015-05”), which provides guidance on fees paid by a customer in a cloud computing arrangement. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The new guidance was effective for us beginning January 1, 2016. The adoption of this standard did not have a significant impact on our consolidated financial statements.

In April 2015, the FASB issued ASU 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which changes the presentation of debt issuance costs in financial statements. Under ASU 2015-03, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of those costs is reported as interest expense. The new guidance was effective for us beginning January 1, 2016. As a result of the adoption of this new guidance, we reclassed $3.1 million of debt issuance costs against $170.0 million of total debt as of December 31, 2016 and prior period amounts have been reclassified to conform to current year presentation. See Note 9.

In January 2015, the FASB issued ASU 2015-01, “Income Statement - Extraordinary and Unusual Items (Subtopic 225-20)” (“ASU 2015-01”), which eliminates from U.S. GAAP the concept of extraordinary items. Current guidance requires separate classification, presentation, and disclosure of extraordinary events and transactions. In addition, an event or transaction is presumed to be an ordinary and usual activity of the reporting entity unless evidence clearly supports its classification as an extraordinary item. The new guidance was effective for us beginning January 1, 2016. The adoption of this standard did not have a significant impact on our consolidated financial statements.

In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which defines management’s responsibility to evaluate whether there is substantial doubt about a company’s ability to continue as a going concern. ASU 2014-15 also provide principles and definitions that are intended to reduce diversity in the timing and content of disclosures in the financial statement footnotes. The new guidance was effective for us for our annual year ending December 31, 2016, and interim periods beginning January 1, 2017. The adoption of this standard did not have a significant impact on our consolidated financial statements.

In June 2014, the FASB issued ASU 2014-12, “Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide that a Performance Target Could be Achieved after the Requisite Service Period” (“ASU 2014-12”), which requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. Thus, the performance target should not be reflected in estimating the grant date fair value of the award. This update further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. The new guidance was effective for us beginning January 1, 2016. The adoption of this standard did not have a significant impact on our consolidated financial statements.

Recently Issued Accounting Standards

In January 2017, the FASB issued ASU 2017-04, “Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”), which simplifies the subsequent measurement of goodwill, the amendments eliminate Step Two from the goodwill impairment test. The annual, or interim, goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. The amendments also eliminate the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step Two of the goodwill impairment test. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The new guidance is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We are evaluating the impact of this standard.

In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”), which clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of businesses. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. We are evaluating the impact of this standard.

In December 2016, the FASB issued ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers” (“ASU 2016-20”), which cover a variety of Topics in the Codification related to the new revenue recognition standard (ASU 2014-09). The amendments in ASU 2016-20 represent changes to make minor corrections or minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. We are evaluating the impact of this standard.

In December 2016, the FASB issued ASU 2016-19, “Technical Corrections and Improvements” (“2016-19”), which cover a variety of Topics in the Codification. The amendments in ASU 2016-19 represent changes to make corrections or improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities. The new guidance is effective for annual periods beginning after December 15, 2016, including interim periods within those annual periods, which will be our interim period beginning January 1, 2017. We are evaluating the impact of this standard and currently do not anticipate it will have a significant impact on our consolidated financial statements.

In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”), which addresses the following eight specific cash flow issues: Debt prepayment or debt extinguishment costs; settlement of zero-coupon debt instruments or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies (“COLIs”) (including bank-owned life insurance policies [“BOLIs”]); distributions received from equity method investees; beneficial interests in securitization transactions; and separately identifiable cash flows and application of the predominance principle. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. We are evaluating the impact of this standard.

In May 2016, the FASB issued ASU 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” (“ASU 2016-12”), which amends the guidance in the new revenue standard on collectability, noncash consideration, presentation of sales tax, and transition. The amendments are intended to address implementation issues and provide additional practical expedients to reduce the cost and complexity of applying the new revenue standard. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods with that reporting period. We are evaluating the impact of this standard.

In May 2016, the FASB issued ASU 2016-11, “Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-06 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting” (“ASU 2016-11”), which clarifies revenue and expense recognition for freight costs, accounting for shipping and handling fees and costs, and accounting for consideration given by a vendor to a customer. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods with that reporting period. We are evaluating the impact of this standard.

In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” (“ASU 2016-10”), which clarifies the following two aspects of Topic 606: (a) identifying performance obligations; and (b) the licensing implementation guidance. The amendments do not change the core principle of the guidance in Topic 606. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods with that reporting period. We are evaluating the impact of this standard.

In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), which is intended to improve the accounting for employee share-based payments. The new guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years, which will be our interim period beginning January 1, 2017. Early adoption is permitted in any interim or annual reporting period. We are evaluating the impact of this standard and currently do not anticipate it will have a significant impact on our consolidated financial statements.

In March 2016, the FASB issued ASU 2016-05, “Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships” (“ASU 2016-05”), which clarifies that a change in the counter party to a derivative instrument designated as a hedging instrument does not require dedesignation of that hedging relationship, provided that all other hedge accounting criteria are met. The new guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years, which will be our interim period beginning January 1, 2017. Early adoption is permitted as of the beginning of an interim period on a modified retrospective basis. We are evaluating the impact of this standard and currently do not anticipate it will have a significant impact on our consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to present right-of-use assets and lease liabilities on the balance sheet. Lessees are required to apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The new guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, which will be our interim period beginning January 1, 2019. We are evaluating the impact of this standard and currently anticipate it will impact our consolidated financial statements.

In July 2015, the FASB issued ASU 2015-11, “Inventory (Topic 330)” (“ASU 2015-11”), which requires inventory within the scope of ASU 2015-11 to be measured at the lower of cost and net realizable value. Subsequent measurement is unchanged for inventory measured using last-in, first-out (“LIFO”) or the retail inventory value. The new guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years, which will be our interim period beginning January 1, 2017. Early adoption is permitted as of the beginning of an interim or annual reporting period. We are evaluating the impact of this standard, but currently do not anticipate it will have a significant impact on our consolidated financial statements.

In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new revenue recognition model provides a five-step analysis in determining when and how revenue is recognized. It requires entities to exercise judgment when considering the terms of the contract(s) which include (i) identifying the contract(s) with the customer, (ii) identifying the separate performance obligations in the contract, (iii) determining the transaction price, (iv) allocating the transaction price to the separate performance obligations, and (v) recognizing revenue when each performance obligation is satisfied. Thus, it depicts the transfer of promised goods or services to customers in an amount that reflects the consideration an entity expects to receive in exchange for those goods or services. Companies have the option of applying the provisions of ASU 2014-09 either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying this guidance recognized at the date of initial application. In August 2015, the FASB issued ASU 2015-14, “Revenue From Contracts With Customers (Topic 606)” (“ASU 2015-14”), which defer the effective date of ASU 2014-09 by one year to annual periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The new guidance is effective for us beginning January 1, 2018 and will provide us additional time to evaluate the method and impact that ASU 2014-09 will have on our consolidated financial statements. We are evaluating the impact of this standard, and with the percentage of completion, unit of delivery method of recognizing revenue being eliminated under ASU 2014-09, we currently anticipate our revenue, cost of sales, and related items on our consolidated financial statements will be impacted.

Restructuring Activities

12 Months Ended

Dec. 31, 2016

Restructuring and Related Activities [Abstract]

Restructuring Activities

Summary of 2015 Restructuring Plans

In September 2015, management approved and commenced implementation of several restructuring actions, including organizational re-alignment, consolidation and relocation of the New York facilities that was completed in December 2015, closure of the Houston facility that was completed in December 2015, and closure of the St. Louis facility that was completed in April 2016, all of which are part of our overall strategy to streamline operations. We have recorded cumulative expenses of $2.2 million for severance and benefits and loss on early exit from leases, all of which were charged to selling, general and administrative expenses in 2015. We do not expect to record additional expenses related to these restructuring plans.

As of December 31, 2016, we have accrued $0.6 million for loss on early exit from lease in the Structural Systems segment.

Summary of 2016 Restructuring Plan

In May 2016, management approved and commenced implementation of the closure of one of our Tulsa facilities that was completed in June 2016, and is part of our overall strategy to streamline operations. We have recorded cumulative expenses of $0.2 million for severance and benefits and loss on early exit from a lease, all of which were charged to selling, general and administrative expenses in 2016. We do not expect to record additional expenses related to this restructuring plan.

As of December 31, 2016, we have accrued $0.1 million for loss on early exit from lease in the Electronic Systems segment.

Our restructuring activities for 2016 and 2015 were as follows (in thousands):



	December 31, 2015		2016							December 31, 2016
	Balance		Charges		Cash Payments			Change in Estimates		Balance
Severance and benefits	$	722	$	49	$	(779	)	$	8	$	—
Lease termination	1,181		133		(674		)	14		654
Ending balance	$	1,903	$	182	$	(1,453	)	$	22	$	654

Fair Value Measurements

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Fair Value Measurements

Fair value is defined as the price that would be received for an asset or the price that would be paid to transfer a liability (an exit price) in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. The accounting standard provides a framework for measuring fair value using a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Three levels of inputs that may be used to measure fair value are as follows:

Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities;

Level 2 - Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

Our financial instruments consist primarily of cash and cash equivalents and interest rate cap derivatives designated as cash flow hedging instruments. Assets and liabilities measured at fair value on a recurring basis were as follows (in thousands):



	As of December 31, 2016								As of December 31, 2015
	Fair Value Measurements Using								Fair Value Measurements Using
	Level 1		Level 2		Level 3		Total Balance		Level 1		Level 2		Level 3		Total Balance
Assets
Money market funds⁽¹⁾	$	3,751	$	—	$	—	$	3,751	$	4,587	$	—	$	—	$	4,587
Interest rate cap hedges⁽²⁾	—		553		—		553		—		963		—		963
Total Assets	$	3,751	$	553	$	—	$	4,304	$	4,587	$	963	$	—	$	5,550

(1) Included as cash and cash equivalents.

(2) Interest rate cap hedge premium included as other current assets and other assets.

The fair value of the interest rate cap hedge agreements is determined using pricing models that use observable market inputs as of the balance sheet date, a Level 2 measurement.

There were no transfers between Level 1, Level 2, or Level 3 financial instruments in either 2016 or 2015.

- 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 + Details

Financial Instruments

12 Months Ended

Dec. 31, 2016

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Financial Instruments

Derivative Instruments and Hedging Activities

We periodically enter into cash flow derivative transactions, such as interest rate cap agreements, to hedge exposure to various risks related to interest rates. We assess the effectiveness of the interest rate cap hedges at inception of the hedge. We recognize all derivatives at their fair value. For cash flow designated hedges, the effective portion of the changes in fair value of the derivative contract are recorded in accumulated other comprehensive income (loss), net of taxes, and are recognized in net earnings at the time earnings are affected by the hedged transaction. Adjustments to record changes in fair values of the derivative contracts that are attributable to the ineffective portion of the hedges, if any, are recognized in earnings. We present derivative instruments in our consolidated statements of cash flows’ operating, investing, or financing activities consistent with the cash flows of the hedged item.

Our interest rate cap hedges were designated as cash flow hedges and deemed highly effective at the inception of the hedges. These interest rate cap hedges mature concurrently with the term loan in June 2020. In 2016, the interest rate cap hedges continued to be highly effective and $0.3 million, net of tax, was recognized in other comprehensive income. No amount was recorded in the consolidated statements of operations in 2016. See Note 9.

The recorded fair value of the derivative financial instruments in the consolidated balance sheets were as follows:



	(In thousands) December 31, 2016				(In thousands) December 31, 2015
	Other Current Assets		Other Long Term Assets		Other Current Assets		Other Long Term Assets
Derivatives Designated as Hedging Instruments
Cash Flow Hedges:
Interest rate cap premiums	$	—	$	553	$	1	$	962

Total Derivatives	$	—	$	553	$	1	$	962

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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+ Details

Property and Equipment, Net

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Property and Equipment, Net

Property and equipment, net consisted of the following:



	(In thousands) December 31,				Range of Estimated
	2016		2015		Useful Lives
Land	$	15,662	$	15,454
Buildings and improvements	49,870		44,313		5 - 40 Years
Machinery and equipment	137,555		127,934		2 - 20 Years
Furniture and equipment	21,749		24,187		2 - 10 Years
Construction in progress	12,238		13,196
	237,074		225,084
Less accumulated depreciation	135,484		128,533
Total	$	101,590	$	96,551

Depreciation expense was $13.3 million, $15.7 million and $15.3 million, for the years ended December 31, 2016, 2015 and 2014, respectively.

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

Goodwill

The carrying amounts of goodwill, by operating segment, for the years ended December 31, 2016 and 2015 were as follows:



	(In thousands)
	Structural Systems			Electronic Systems			Consolidated Ducommun
Gross goodwill	$	57,243		$	182,048		$	239,291
Accumulated goodwill impairment	(57,243		)	(81,722		)	(138,965		)
Transfer to assets held for sale	—			(17,772		)	(17,772		)
Balance at December 31, 2015	$	—		$	82,554		$	82,554
Balance at December 31, 2016	$	—		$	82,554		$	82,554

We perform our annual goodwill impairment test during the fourth quarter each year. In the fourth quarter of 2016, the carrying amount of goodwill at the date of the most recent annual impairment test was $82.6 million, all of which was in our Electronic Systems operating segment. In performing our annual goodwill impairment test in the fourth quarter of 2016, the fair value of our Electronic Systems internal reporting unit exceeding its carrying value by 32% and thus, not deemed impaired.

In the fourth quarter of 2015, we met the criteria for assets held for sale for our Pittsburgh, Pennsylvania (“Pittsburgh”) operation and Miltec (“Miltec”) operation (both are part of our Electronic Systems operating segment). Assets held for sale, other than goodwill, is tested for impairment prior to the testing of goodwill for impairment. No impairment was noted of these assets held for sale. Our Pittsburgh operation and Miltec operation were sold in January 2016 and March 2016, respectively. As of the date of the 2015 annual goodwill impairment test, the fair value of the Electronic Systems and Miltec internal reporting units exceeded their carrying values by 42% and 18%, respectively, and thus, not deemed impaired. However, the fair value of the Structural Systems reporting unit was less than the carrying value as a result of the lowered revenue outlook in our military and space end-use markets due to the decrease in U.S. government defense spending. As a result, the second step (“Step Two”) of the goodwill impairment test was performed for the Structural Systems reporting unit. The implied fair value of goodwill was determined by allocating the fair value of the tangible and intangible assets and liabilities in a manner similar to a purchase price allocation. As a result of this analysis, we recorded $57.2 million of goodwill impairment thereby reducing the Structural Systems operating segment’s its goodwill carrying value to zero as of December 31, 2015.

In the fourth quarter of 2015, the carrying value of the trade-name indefinite-lived intangible asset at the date of the impairment test was approximately $32.9 million. In performing our annual impairment test in the fourth quarter of 2015, we concluded the fair value of the indefinite-lived trade name to be zero as a result of divesting businesses in Electronic Systems and our discontinuation of the use of the trade name. Thus, we recorded an impairment of approximate $32.9 million, which was the remaining carrying value of the trade name.

Other Intangible Assets

Other intangible assets are related to acquisitions and recorded at fair value at the time of the acquisition. Other intangible assets with finite lives are generally amortized on the straight-line method over periods ranging from fourteen to eighteen years. Intangible assets are as follows:



		(In thousands)
		December 31, 2016						December 31, 2015
	Wtd. Avg Life (Yrs)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Finite-lived assets
Customer relationships	18	$	159,200	$	58,352	$	100,848	$	159,200	$	49,463	$	109,737
Contract renewal	14	1,845		1,362		483		1,845		1,230		615
Technology	15	400		158		242		400		131		269
Total		$	161,445	$	59,872	$	101,573	$	161,445	$	50,824	$	110,621

The carrying amount of other intangible assets by operating segment as of December 31, 2016 and 2015 was as follows:



	(In thousands)
	December 31, 2016						December 31, 2015
	Gross		Accumulated Amortization		Net Carrying Value		Gross		Accumulated Amortization		Net Carrying Value
Other intangible assets
Structural Systems	$	19,300	$	15,555	$	3,745	$	19,300	$	14,433	$	4,867
Electronic Systems	142,145		44,317		97,828		142,145		36,391		105,754
Total	$	161,445	$	59,872	$	101,573	$	161,445	$	50,824	$	110,621

Amortization expense of other intangible assets was $9.0 million, $10.0 million and $10.4 million for the years ended December 31, 2016, 2015 and 2014, respectively. Future amortization expense by operating segment is expected to be as follows:



	(In thousands)
	Structural Systems		Electronic Systems		Consolidated Ducommun
2017	$	907	$	7,927	$	8,834
2018	737		7,927		8,664
2019	591		7,926		8,517
2020	490		7,883		8,373
2021	381		7,794		8,175
Thereafter	639		58,371		59,010
	$	3,745	$	97,828	$	101,573

- 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

Long-Term Debt

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Long-Term Debt

Long-term debt and the current period interest rates were as follows:



	(In thousands) December 31,
	2016			2015
Term loan	$	170,000		$	245,000
Other debt (fixed 5.41%)	3			26
Total debt	170,003			245,026
Less current portion	3			26
Total long-term debt	170,000			245,000
Less debt issuance costs	3,104			4,339
Total long-term debt, net of debt issuance costs	$	166,896		$	240,661
Weighted-average interest rate	3.25		%	3.07		%

Future long-term debt payments at December 31, 2016 were as follows:



	(In thousands)
2017	$	3
2018	—
2019	—
2020	170,000
2021	—
Total	$	170,003

In June 2015, we completed a new credit facility to replace the Existing Credit Facilities. The new credit facility consists of a $275.0 million senior secured term loan, which matures on June 26, 2020 (“Term Loan”), and a $200.0 million senior secured revolving credit facility (“Revolving Credit Facility”), which matures on June 26, 2020 (collectively, the “Credit Facilities”). The Credit Facilities bear interest, at our option, at a rate equal to either (i) the Eurodollar Rate (defined as LIBOR) plus an applicable margin ranging from 1.50% to 2.75% per year or (ii) the Base Rate (defined as the highest of [a] Federal Funds Rate plus 0.50%, [b] Bank of America’s prime rate, and [c] the Eurodollar Rate plus 1.00%) plus an applicable margin ranging from 0.50% to 1.75% per year, in each case based upon the consolidated total net adjusted leverage ratio. The undrawn portions of the commitments of the Credit Facilities are subject to a commitment fee ranging from 0.175% to 0.300%, based upon the consolidated total net adjusted leverage ratio.

Further, we are required to make mandatory prepayments of amounts outstanding under the Term Loan. The mandatory prepayments will be made quarterly, equal to 5.0% per year of the original aggregate principal amount during the first two years and increase to 7.5% per year during the third year, and increase to 10.0% per year during the fourth year and fifth years, with the remaining balance payable on June 26, 2020. The loans under the Revolving Credit Facility are due on June 26, 2020. As of December 31, 2016, we were in compliance with all covenants required under the Credit Facilities.

We have been making voluntary principal prepayments on a quarterly basis on our senior secured term loan and in conjunction with the closing of the Credit Facilities in June 2015, we drew down $65.0 million on the Revolving Credit Facility and used those proceeds along with current cash on hand to extinguish the existing senior secured term loan of $80.0 million. We expensed the unamortized debt issuance costs related to the existing senior secured term loan of $2.8 million as part of extinguishing the existing senior secured term loan during 2015. We also incurred $4.8 million of debt issuance costs related to the Credit Facilities and those costs are capitalized and being amortized over the five year life of the Credit Facilities.

In addition, we retired all of the $200.0 million senior unsecured notes (“Existing Notes”) in July 2015. We drew down on the Term Loan in the amount of $275.0 million. Along with the call notice amount and paying the call premium of $9.8 million, we also paid down the $65.0 million drawn on the Revolving Credit Facility in June 2015. We expensed the call premium of $9.8 million and debt issuance costs related to the Existing Notes of $2.1 million upon extinguishing the Existing Notes during 2015.

We made voluntary principal prepayments of $75.0 million under the Term Loan during 2016.

As of December 31, 2016, we had $199.0 million of unused borrowing capacity under the Revolving Credit Facility, after deducting $1.0 million for standby letters of credit.

The Existing Notes were issued by us (“Parent Company”) and guaranteed by all of our subsidiaries, other than one subsidiary that was considered minor (“Subsidiary Guarantors”). The Subsidiary Guarantors jointly and severally guarantee the Existing Notes and Credit Facilities. The Parent Company has no independent assets or operations and therefore, no consolidating financial information for the Parent Company and its subsidiaries are presented.

In October 2015, we entered into interest rate cap hedges designated as cash flow hedges with maturity dates of June 2020, and in aggregate, totaling $135.0 million of our debt. We paid a total of $1.0 million in connection with the interest rate cap hedges. See Note 4 for further information.

In December 2016, we entered into an agreement to purchase $9.9 million of industrial revenue bonds (“IRBs”) issued by the city of Parsons, Kansas (“Parsons”) and concurrently, sold $9.9 million of property and equipment (“Property”) to Parsons as well as entered into a lease agreement to lease the Property from Parsons (“Lease”) with lease payments totaling $9.9 million over the lease term. The sale of the Property and concurrent lease back of the Property did not meet the sale-leaseback accounting requirements as a result of our continuous involvement with the Property and thus, the $9.9 million in cash received from Parsons was not recorded as a sale but as a financing obligation. Further, the Lease included a right of offset and thus, the financing obligation of $9.9 million was offset against the $9.9 million of IRBs assets and presented net on the consolidated balance sheets with no impact to the consolidated statements of operations or consolidated cash flow statements.

Shareholders' Equity	12 Months Ended
Shareholders' Equity	Dec. 31, 2016
Equity [Abstract]
Shareholders' Equity	Shareholders’ Equity We are authorized to issue five million shares of preferred stock. At December 31, 2016 and 2015, no preferred shares were issued or outstanding.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 4
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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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
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-URI http://asc.fasb.org/extlink&oid=6521494

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+ Details

Stock-Based Compensation

12 Months Ended

Dec. 31, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

Stock Incentive Compensation Plans

We have two stock incentive plans: the 2007 Stock Incentive Plan (the “2007 Plan”), as amended effective March 20, 2007, and the 2013 Stock Incentive Plan (the “2013 Plan”), collectively referred to as (the “Stock Incentive Plans”). The Stock Incentive Plans permit awards of stock options, restricted stock units, performance stock units and other stock-based awards to our officers, key employees and non-employee directors on terms determined by the Compensation Committee of the Board of Directors (the “Committee”). The aggregate number of shares available for issuance under the 2007 Plan and 2013 Plan is 1,200,000 and 1,040,000, respectively. Under the 2007 Plan, no more than an aggregate of 400,000 shares are available for issue of stock-based awards other than stock options and stock appreciation rights. As of December 31, 2016, shares available for future grant under the 2007 Plan and 2013 Plan are 78,417 and 320,172, respectively. Prior the adoption of the 2007 Plan, we granted stock-based awards to purchase shares of our common stock to officers, key employees and non-employee directors under certain predecessor plans. No further awards can be granted under these predecessor plans.

Stock Options

In the years ended December 31, 2016, 2015, and 2014, we granted stock options to our officers, key employees and non-employee directors of 123,500, 73,000, and 71,000, respectively, with weighted-average grant date fair values of $6.53, $10.63, and $12.62, respectively. Stock options have been granted with an exercise price equal to the fair market value of our stock on the date of grant and expire not more than seven years from the date of grant. The stock options typically vest over a period of four years from the date of grant. The option price and number of shares are subject to adjustment under certain dilutive circumstances. If an employee terminates employment, the non-vested portion of the stock options will not vest and all rights to the non-vested portion will terminate completely.

Stock option activity for the year ended December 31, 2016 were as follows:



	Number of Stock Options		Weighted- Average Exercise Price Per Share		Weighted-Average Remaining Contractual Life (Years)	Aggregate Intrinsic Value (in thousands)
Outstanding at January 1, 2016	483,491		$	20.08
Granted	123,500		$	15.92
Exercised	(132,325	)	$	16.04
Expired	(19,516	)	$	22.66
Forfeited	(15,600	)	$	18.54
Outstanding at December 31, 2016	439,550		$	20.07	4.4	$	2,414
Exerciseable at December 31, 2016	214,375		$	20.24	3.3	$	1,141

Changes in nonvested stock options for the year ended December 31, 2016 were as follows:



	Number of Stock Options		Weighted- Average Grant Date Fair Value
Nonvested at January 1, 2016	231,600		$	10.03
Granted	123,500		$	6.53
Vested	(114,325	)	$	7.95
Forfeited	(15,600	)	$	8.08
Nonvested at December 31, 2016	225,175		$	8.77

The aggregate intrinsic value of stock options represents the amount by which the market price of our common stock exceeds the exercise price of the stock option. The aggregate intrinsic value of stock options exercised for the years ended December 31, 2016, 2015 and 2014 was $1.3 million, $2.3 million, and $1.0 million, respectively. Cash received from stock options exercised for the years ended December 31, 2016, 2015 and 2014 was $2.1 million, $3.1 million, and $2.3 million, respectively, with related tax benefits of $0.5 million, $0.9 million, and $0.4 million, respectively. The total amount of stock options vested and expected to vest in the future is 439,550 shares with a weighted-average exercise price of $20.07 and an aggregate intrinsic value of $2.4 million. These stock options have a weighted-average remaining contractual term of 4.4 years.

The share-based compensation cost expensed for stock options for the years ended December 31, 2016, 2015, and 2014 (before tax benefits) was $0.8 million, $1.2 million, and $1.5 million, respectively, and is included in selling, general and administrative expenses on the consolidated income statements. At December 31, 2016, total unrecognized compensation cost (before tax benefits) related to stock options of $1.3 million is expected to be recognized over a weighted-average period of 2.3 years. The total fair value of stock options vested during the years ended December 31, 2016, 2015, and 2014 was $0.9 million, $1.3 million, and $1.3 million, respectively.

We apply fair value accounting for stock-based compensation based on the grant date fair value estimated using a Black-Scholes-Merton (“Black-Scholes”) valuation model. The assumptions used to compute the fair value of stock option grants under the Stock Incentive Plans for years ended December 31, 2016, 2015, and 2014 were as follows:



	Years Ended December 31,
	2016		2015		2014
Risk-free interest rate	1.20	%	1.13	%	1.67	%
Expected volatility	51.79	%	53.72	%	55.27	%
Expected dividends	—		—		—
Expected term (in months)	48		47		66

We recognize compensation expense, net of an estimated forfeiture rate, on a straight-line basis over the requisite service period of the award. We have one award population with an option vesting term of four years. We estimate the forfeiture rate based on our historic experience, attempting to determine any discernible activity patterns. The expected life computation is based on historic exercise patterns and post-vesting termination behavior. The risk-free interest rate for periods within the contractual life of the award is based on the U.S. Treasury yield curve in effect at the time of grant. The expected volatility is derived from historical volatility of our common stock. We suspended payments of dividends after the first quarter of 2011.

Restricted Stock Units

We granted restricted stock units (“RSUs”) to certain officers, key employees and non-employee directors of 139,450, 108,500, and 86,300 RSUs during the years ended December 31, 2016, 2015, and 2014, respectively, with weighted-average grant date fair values (equal to the fair market value of our stock on the date of grant) of $15.97, $25.15, and $24.74 per share, respectively. RSUs represent a right to receive a share of stock at future vesting dates with no cash payment required from the holder. The RSUs have a three year vesting term of 33%, 33% and 34% on the first, second and third anniversaries of the date of grant, respectively. If an employee terminates employment, their non-vested portion of the RSUs will not vest and all rights to the non-vested portion will terminate.

Restricted stock unit activity for the year ended December 31, 2016 was as follows:



	Number of Restricted Stock Units		Weighted- Average Grant Date Fair Value
Outstanding at January 1, 2016	155,191		$	24.24
Granted	139,450		15.97
Vested	(84,107	)	23.34
Forfeited	(17,152	)	21.76
Outstanding at December 31, 2016	193,382		$	18.88

The share-based compensation cost expensed for RSUs for the years ended December 31, 2016, 2015, and 2014 (before tax benefits) was $1.8 million, $1.8 million, and $1.3 million respectively, and is included in selling, general and administrative expenses on the consolidated income statements. At December 31, 2016, total unrecognized compensation cost (before tax benefits) related to RSUs of $2.2 million is expected to be recognized over a weighted average period of 1.7 years. The total fair value of RSUs vested for the years ended December 31, 2016, 2015, and 2014 was $1.3 million, $1.8 million, and $1.3 million, respectively. The tax benefit realized from vested RSUs for the years ended December 31, 2016, 2015, and 2014 was $0.7 million, $0.7 million, and $0.5 million, respectively.

Performance Stock Units

We granted performance stock awards (“PSUs”) to certain key employees of 62,500, 64,000, and 67,500 PSUs during the years ended December 31, 2016, 2015, and 2014, respectively, with weighted-average grant date fair values of $15.92, $25.51, and $24.90 per share, respectively. PSU awards are subject to the attainment of performance goals established by the Committee, the periods during which performance is to be measured, and all other limitations and conditions applicable to the awarded shares. Performance goals are based on a pre-established objective formula that specifies the manner of determining the number of performance stock awards that will be granted if performance goals are attained. If an employee terminates employment, their non-vested portion of the PSUs will not vest and all rights to the non-vested portion will terminate.

Performance stock activity for the year ended December 31, 2016 was as follows:



	Number of Performance Stock Units		Weighted- Average Grant Date Fair Value
Outstanding at January 1, 2016	133,497		$	22.86
Granted	62,500		15.92
Vested	(44,979	)	18.36
Forfeited	(29,381	)	25.22
Outstanding at December 31, 2016	121,637		$	20.39

The share-based compensation cost expensed for PSUs for the years ended December 31, 2016, 2015, and 2014 (before tax benefits) was $0.4 million, $0.5 million and $1.0 million, respectively, and is included in selling, general and administrative expenses on the consolidated income statements. At December 31, 2016, total unrecognized compensation cost (before tax benefits) related to PSUs of $1.1 million is expected to be recognized over a weighted-average period of 1.3 years. The total fair value of PSUs vested during the years ended December 31, 2016, 2015, and 2014, was $1.1 million, $0.9 million, and zero, respectively. The tax benefit realized from PSUs for the years ended December 31, 2016, 2015, and 2014 were $0.2 million, 0.3 million, and zero, respectively.

- 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 + Details

Employee Benefit Plans

12 Months Ended

Dec. 31, 2016

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

Supplemental Retirement Plans

We have three unfunded supplemental retirement plans. The first plan was suspended in 1986, but continues to cover certain former executives. The second plan was suspended in 1997, but continues to cover certain current and retired directors. The third plan covers certain current and retired employees and further employee contributions to this plan were suspended on August 5, 2011. The liability for the third plan and interest thereon is included in accrued employee compensation and long-term liabilities and was $0.6 million and $0.8 million, respectively, at December 31, 2016 and $0.5 million and $1.7 million, respectively, at December 31, 2015. The accumulated benefit obligations of the first two plans at December 31, 2016 and December 31, 2015 were $1.1 million and $0.9 million, respectively, and are included in accrued liabilities.

Defined Contribution 401(K) Plans

We sponsor a 401(k) defined contribution plan for all our employees. The plan allows the employees to make annual voluntary contributions not to exceed the lesser of an amount equal to 25% of their compensation or limits established by the Internal Revenue Code. Under this plan, we generally provide a match equal to 50% of the employee’s contributions up to the first 6% of compensation, except for union employees who are not eligible to receive the match. Our provision for matching and profit sharing contributions for the three years ended December 31, 2016, 2015, and 2014 was $2.7 million, $3.2 million, and $3.3 million, respectively.

Other Plans

We have a defined benefit pension plan covering certain hourly employees of a subsidiary (the “Pension Plan”). Pension Plan benefits are generally determined on the basis of the retiree’s age and length of service. Assets of the Pension Plan are composed primarily of fixed income and equity securities. We also have a retirement plan covering certain current and retired employees (the “LaBarge Retirement Plan”).

The components of net periodic pension cost for both plans are as follows:



	(In thousands) Years Ended December 31,
	2016			2015			2014
Service cost	$	531		$	785		$	693
Interest cost	1,367			1,350			1,278
Expected return on plan assets	(1,482		)	(1,495		)	(1,400		)
Amortization of actuarial losses	762			887			419
Net periodic pension cost	$	1,178		$	1,527		$	990

The components of the reclassifications of net actuarial losses from accumulated other comprehensive loss to net income for 2016 were as follows:



	(In thousands) Year Ended December 31,
	2016
Amortization of actuarial loss - total before tax ⁽¹⁾	$	762
Tax benefit	(283		)
Net of tax	$	479


(1)	The amortization expense is included in the computation of periodic pension cost and is a decrease to net income upon reclassification from accumulated other comprehensive loss.

The estimated net actuarial loss for both plans that will be amortized from accumulated other comprehensive loss into net periodic cost during 2017 is $0.8 million.

The obligations, fair value of plan assets, and funded status of both plans are as follows:



	(In thousands) December 31,
	2016			2015
Change in benefit obligation⁽¹⁾
Beginning benefit obligation (January 1)	$	31,510		$	33,299
Service cost	531			785
Interest cost	1,367			1,350
Actuarial loss (gain)	1,132			(2,599		)
Benefits paid	(1,386		)	(1,325		)
Ending benefit obligation (December 31)	$	33,154		$	31,510
Change in plan assets
Beginning fair value of plan assets (January 1)	$	19,933		$	19,725
Return on assets	1,551			(296		)
Employer contribution	1,917			1,829
Benefits paid	(1,386		)	(1,325		)
Ending fair value of plan assets (December 31)	$	22,015		$	19,933
Funded status (underfunded)	$	(11,139	)	$	(11,577	)
Amounts recognized in the consolidated balance sheet
Current liabilities	$	545		$	527
Non-current liabilities	$	10,595		$	11,050
Unrecognized loss included in accumulated other comprehensive loss
Beginning unrecognized loss, before tax (January 1)	$	8,919		$	10,614
Amortization	(762		)	(887		)
Liability (gain) loss	1,132			(2,599		)
Asset (loss) gain	(69		)	1,791
Ending unrecognized loss, before tax (December 31)	9,220			8,919
Tax impact	(3,425		)	(3,316		)
Unrecognized loss included in accumulated other comprehensive loss, net of tax	$	5,795		$	5,603


(1)	Projected benefit obligation equals the accumulated benefit obligation for the plans.

On December 31, 2016, our annual measurement date, the accumulated benefit obligation exceeded the fair value of the plans assets by $11.1 million. Such excess is referred to as an unfunded accumulated benefit obligation. We recorded unrecognized loss included in accumulated other comprehensive loss, net of tax at December 31, 2016 and 2015 of $5.8 million and $5.6 million, respectively, which decreased shareholders’ equity. This charge to shareholders’ equity represents a net loss not yet recognized as pension expense. This charge did not affect reported earnings, and would be decreased or be eliminated if either interest rates increase or market performance and plan returns improve which will cause the Pension Plan to return to fully funded status.

Our Pension Plan asset allocations at December 31, 2016 and 2015, by asset category, were as follows:



	December 31,
	2016		2015
Equity securities	65	%	74	%
Cash and equivalents	2	%	6	%
Debt securities	33	%	20	%
Total⁽¹⁾	100	%	100	%


(1)	Our overall investment strategy is to achieve an asset allocation within the following ranges to achieve an appropriate rate of return relative to risk.



Cash	0-5%
Fixed income securities	0-25%
Equities	25-95%

Pension Plan assets consist primarily of listed stocks and bonds and do not include any of the Company’s securities. The return on assets assumption reflects the average rate of return expected on funds invested or to be invested to provide for the benefits included in the projected benefit obligation. We select the return on asset assumption by considering our current and target asset allocation. We consider information from various external investment managers, forward-looking information regarding expected returns by asset class and our own judgment when determining the expected returns.



	(In thousands) Year Ended December 31, 2016
	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	366	$	—	$	—	$	366
Fixed income securities	3,468		—		—		3,468
Equities⁽¹⁾	1,611		—		—		1,611
Other investments	760		—		—		760
Total plan assets at fair value	$	6,205	$	—	$	—	6,205
Pooled funds							15,810
Total fair value of plan assets							$	22,015



	(In thousands) Year Ended December 31, 2015
	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	1,149	$	—	$	—	$	1,149
Fixed income securities	3,986		—		—		3,986
Equities⁽¹⁾	9,468		—		—		9,468
Other investments	—		—		—		—
Total plan assets at fair value	$	14,603	$	—	$	—	14,603
Pooled funds							5,330
Total fair value of plan assets							$	19,933


(1)	Represents mutual funds and commingled accounts which invest primarily in equities, but may also hold fixed income securities, cash and other investments. Commingled funds with publicly quoted prices and actively traded are classified as Level 1 investments.

Pooled funds are measured using the net asset value (“NAV”) as a practical expedient for fair value as permissible under the accounting standard for fair value measurements and have not been categorized in the fair value hierarchy in accordance with ASU 2015-07, “Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent).” Pooled fund NAVs are provided by the trustee and are determined by reference to the fair value of the underlying securities of the trust, less its liabilities, which are valued primarily through the use of directly or indirectly observable inputs. Depending on the pooled fund, underlying securities may include marketable equity securities or fixed income securities.

The assumptions used to determine the benefit obligations and expense for our two plans are presented in the tables below. The expected long-term return on assets, noted below, represents an estimate of long-term returns on investment portfolios consisting of a mixture of fixed income and equity securities. The estimated cash flows from the plans for all future years are determined based on the plans’ population at the measurement date. We used the expected benefit payouts from the plans for each year into the future and discounted them back to the present using the Wells Fargo yield curve rate for that duration.

The weighted-average assumptions used to determine the net periodic benefit costs under the two plans were as follows:



	Years Ended December 31,
	2016		2015		2014
Discount rate used to determine pension expense
Pension Plan	4.55	%	4.25	%	4.75	%
LaBarge Retirement Plan	4.00	%	3.70	%	4.00	%

The weighted-average assumptions used to determine the benefit obligations under the two plans were as follows:



	December 31,
	2016		2015		2014
Discount rate used to determine value of obligations
Pension Plan	4.18	%	4.55	%	4.25	%
LaBarge Retirement Plan	3.75	%	4.00	%	3.70	%
Long-term rate of return - Pension Plan only	7.00	%	7.50	%	7.50	%

The following benefit payments under both plans, which reflect expected future service, as appropriate, are expected to be paid:



	(In thousands)
	Pension Plan		LaBarge Retirement Plan
2017	$	1,063	$	545
2018	1,174		535
2019	1,215		521
2020	1,297		504
2021	1,369		485
2022 - 2026	7,862		2,079

Our funding policy is to contribute cash to our plans so that the minimum contribution requirements established by government funding and taxing authorities are met. We expect to make contributions of $0.9 million to the plans in 2017.

Indemnifications	12 Months Ended
Indemnifications	Dec. 31, 2016
Disclosure of Guarantees and Indemnifications [Abstract]
Indemnifications	Indemnifications We have made guarantees and indemnities under which we may be required to make payments to a guaranteed or indemnified party, in relation to certain transactions, including revenue transactions in the ordinary course of business. In connection with certain facility leases, we have indemnified our lessors for certain claims arising from the facility or the lease. We indemnify our directors and officers to the maximum extent permitted under the laws of the State of Delaware. However, we have a directors and officers insurance policy that may reduce our exposure in certain circumstances and may enable us to recover a portion of future amounts that may be payable, if any. The duration of the guarantees and indemnities varies and, in many cases is indefinite but subject to statute of limitations. The majority of guarantees and indemnities do not provide any limitations of the maximum potential future payments we could be obligated to make. Historically, payments related to these guarantees and indemnities have been immaterial. We estimate the fair value of our indemnification obligations as insignificant based on this history and insurance coverage and have, therefore, not recorded any liability for these guarantees and indemnities in the accompanying consolidated balance sheets.

Leases

12 Months Ended

Dec. 31, 2016

Leases [Abstract]

Leases

We lease certain facilities and equipment for periods ranging from one to ten years. The leases generally are renewable and provide for the payment of property taxes, insurance and other costs relative to the property. Rental expense in 2016, 2015, and 2014 was $4.9 million, $8.5 million, and $7.3 million, respectively. Future minimum rental payments under operating leases having initial or remaining non-cancelable terms in excess of one year at December 31, 2016 were as follows:



	(In thousands)
2017	$	4,270
2018	3,505
2019	2,732
2020	2,492
2021	1,864
Thereafter	1,106
Total	$	15,969

Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income Taxes

Our pre-tax income attributable to foreign operations was not material. The provision for income tax expense (benefit) consisted of the following:



	(In thousands) Years Ended December 31,
	2016		2015			2014
Current tax expense (benefit)
Federal	$	5,953	$	(1,511	)	$	5,258
State	2,982		(418		)	244
	8,935		(1,929		)	5,502
Deferred tax expense (benefit)
Federal	3,876		(28,011		)	1,186
State	41		(1,771		)	(315		)
	3,917		(29,782		)	871
Income tax expense (benefit)	$	12,852	$	(31,711	)	$	6,373

The current income tax expense (benefit) excludes net (tax shortfalls) excess tax benefits recorded directly to additional paid-in-capital related to share-based compensation of $(0.1) million, $0.6 million, and $0.1 million for the years ended December 31, 2016, 2015, and 2014, respectively.

Deferred tax (liabilities) assets were comprised of the following:



	(In thousands) December 31,
	2016			2015
Deferred tax assets:
Accrued expenses	$	760		$	1,363
Allowance for doubtful accounts	184			134
Contract overrun reserves	1,776			4,412
Deferred compensation	507			491
Employment-related accruals	2,888			2,463
Environmental reserves	769			772
Federal tax credit carryforwards	4,234			7,031
Inventory reserves	2,313			2,703
Investment in common stock	—			297
Pension obligation	4,002			3,299
State net operating loss carryforwards	63			1,402
State tax credit carryforwards	6,585			5,937
Stock-based compensation	1,950			2,165
Workers’ compensation	122			133
Other	2,098			1,595
Total gross deferred tax assets	28,251			34,197
Valuation allowance	(6,607		)	(7,477		)
Total gross deferred tax assets, net of valuation allowance	21,644			26,720
Deferred tax liabilities:
Depreciation	(13,167		)	(11,802		)
Goodwill	(3,909		)	(3,632		)
Intangibles	(35,071		)	(37,891		)
Prepaid insurance	(626		)	(514		)
Section 481(a) adjustment	—			(682		)
Unbilled receivables	(2		)	—
Total gross deferred tax liabilities	(52,775		)	(54,521		)
Net deferred tax liabilities	$	(31,131	)	$	(27,801	)

We elected to early adopt ASU 2015-17, prospectively, beginning with the annual period ended December 31, 2015, which required that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the balance sheet. The adoption of this new guidance had no impact on our results of operations or cash flows for 2015.

We have net operating losses in various states of $1.7 million as of December 31, 2016. The state net operating loss carryforwards include $1.3 million that is not expected to be realized under ASC Subtopic 740-10 and has been reduced by a valuation allowance. If not realized, the state net operating loss carryforwards will begin to expire in 2032.

We have federal and state tax credit carryforwards of $4.9 million and $11.1 million, respectively, as of December 31, 2016. A valuation allowance of $10.1 million has been provided on state tax credit carryforwards that are not expected to be realized under ASC Subtopic 740-10. If not realized, the federal and state tax credit carryforwards will expire between 2017 and 2030.

We believe it is more likely than not that we will generate sufficient taxable income to realize the benefit of the remaining deferred tax assets.

The principal reasons for the variation between the statutory and effective tax rates were as follows:



	Years Ended December 31,
	2016	2015	2014
Statutory federal income tax (benefit) rate	35.0%	(35.0)%	35.0%
State income taxes (net of federal benefit)	5.7	(1.2)	0.9
Qualified domestic production activities	(2.0)	0.5	(2.3)
Research and development tax credits	(8.6)	(2.9)	(11.3)
Goodwill impairment	—	8.1	—
Changes in valuation allowance	0.9	0.6	8.5
Non-deductible book expenses	0.2	0.2	0.9
Changes in deferred tax assets	1.5	0.1	(5.0)
Remeasurement of deferred taxes for changes in state tax law	—	—	(1.9)
Changes in tax reserves	—	0.1	(0.7)
Other	1.0	(0.2)	0.2
Effective income tax (benefit) rate	33.7%	(29.7)%	24.3%

The deduction for qualified domestic production activities is treated as a “special deduction” which has no effect on deferred tax assets and liabilities. Instead, the impact of this deduction is reported in our rate reconciliation. No deduction for qualified domestic production has been recognized in 2015 due to a taxable loss. The loss has been carried back to 2014 and 2013, reducing the deduction for qualified domestic production in those years.

We recorded a goodwill impairment charge related to the Structural Systems operating segment in 2015. A portion of this goodwill impairment charge was nondeductible for tax purposes and was a permanent impact to our income tax provision of $8.7 million.

On December 18, 2015, the President of the United States signed into law the Protecting Americans from Tax Hikes Act (“PATH”). The PATH Act permanently extended the research and development credit. As a result, we recorded a benefit of $2.2 million and $2.6 million for the U.S. Federal R&D credit in 2016 and 2015, respectively. In December 2014, the federal research and development tax credit was retroactively extended from the beginning of 2014. We recorded total federal research and development tax credits of $2.4 million in 2014.

Our total amount of unrecognized tax benefits was $3.0 million, $3.0 million, and $2.8 million at December 31, 2016, 2015, and 2014, respectively. We record interest and penalty charge, if any, related to uncertain tax positions as a component of tax expense and unrecognized tax benefits. The amounts accrued for interest and penalty charge as of December 31, 2016, 2015, and 2014 were not significant. If recognized, $2.0 million would affect the effective income tax rate. We do not reasonably expect significant increases or decreases to our unrecognized tax benefits in the next twelve months.

A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows:



	(In thousands) Years Ended December 31,
	2016			2015			2014
Balance at January 1,	$	2,963		$	2,803		$	2,297
Additions for tax positions related to the current year	476			702			668
Additions for tax positions related to prior years	385			—			31
Reductions for tax positions related to prior years	(567		)	(48		)	(22		)
Reductions for lapse of statute of limitations	(221		)	(494		)	(171		)
Balance at December 31,	$	3,036		$	2,963		$	2,803

We file U.S. Federal and state income tax returns. Federal income tax returns after 2012, California franchise (income) tax returns after 2011 and other state income tax returns after 2011 are subject to examination. We are no longer subject to examination prior to those periods, although carryforwards generated prior to those periods may still be adjusted upon examination by the Internal Revenue Service (“IRS”) or state taxing authority if they either have been or will be used in a subsequent period. During 2016, the IRS commenced an audit of our 2014 and 2015 tax years. Although the outcome of tax examinations cannot be predicted with certainty, we believe we have adequately accrued for tax deficiencies or reductions in tax benefits, if any, that could result from the examination as well as all open audit years.

Contingencies	12 Months Ended
Contingencies	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies On October 8, 2014, the United States District Court for the District of Kansas (the “District Court”) granted summary judgment in favor of The Boeing Company (“Boeing”) and Ducommun and dismissed the lawsuit entitled United States of America ex rel Taylor Smith, Jeannine Prewitt and James Ailes v. The Boeing Company and Ducommun Inc. The lawsuit was a qui tam action brought by three former Boeing employees (“Relators”) against Boeing and Ducommun on behalf of the United States of America for violations of the United States False Claims Act. On June 13, 2016, the United States Court of Appeals for the Tenth Circuit affirmed the District Court’s decision and on July 8, 2016, denied Relators’ petition for rehearing. Structural Systems has been directed by California environmental agencies to investigate and take corrective action for groundwater contamination at its facilities located in El Mirage and Monrovia, California. Based on currently available information, Ducommun has established a reserve for its estimated liability for such investigation and corrective action of $1.5 million at December 31, 2016, which is reflected in other long-term liabilities on its consolidated balance sheet. Structural Systems also faces liability as a potentially responsible party for hazardous waste disposed at landfills located in Casmalia and West Covina, California. Structural Systems and other companies and government entities have entered into consent decrees with respect to these landfills with the United States Environmental Protection Agency and/or California environmental agencies under which certain investigation, remediation and maintenance activities are being performed. Based on currently available information, Ducommun preliminarily estimates that the range of its future liabilities in connection with the landfill located in West Covina, California is between $0.4 million and $3.1 million. Ducommun has established a reserve for its estimated liability in connection with the West Covina landfill of $0.4 million at December 31, 2016, which is reflected in other long-term liabilities on its consolidated balance sheet. Ducommun’s ultimate liability in connection with these matters will depend upon a number of factors, including changes in existing laws and regulations, the design and cost of construction, operation and maintenance activities, and the allocation of liability among potentially responsible parties. In the normal course of business, Ducommun and its subsidiaries are defendants in certain other litigation, claims and inquiries, including matters relating to environmental laws. In addition, Ducommun makes various commitments and incurs contingent liabilities. While it is not feasible to predict the outcome of these matters, Ducommun does not presently expect that any sum it may be required to pay in connection with these matters would have a material adverse effect on its consolidated financial position, results of operations or cash flows.

Major Customers and Concentrations of Credit Risk

12 Months Ended

Dec. 31, 2016

Risks and Uncertainties [Abstract]

Major Customers and Concentrations of Credit Risk

We provide proprietary products and services to the Department of Defense and various United States Government agencies, and most of the aerospace and aircraft manufacturers who receive contracts directly from the U.S. Government as an original equipment manufacturer (“prime manufacturers”). In addition, we also service technology-driven markets in the industrial, medical and other end-use markets. As a result, we have significant net revenues from certain customers. Accounts receivable were diversified over a number of different commercial, military and space programs and were made by both operating segments. Net revenues from our top ten customers, including the Boeing Company (“Boeing”), Raytheon Company (“Raytheon”), Spirit AeroSystems Holdings, Inc. (“Spirit”), and United Technologies Corporation (“United Technologies”), represented the following percentages of total net sales:



	Years Ended December 31,
	2016		2015		2014
Boeing	17.3	%	16.0	%	19.4	%
Raytheon	8.4	%	8.7	%	9.4	%
Spirit	8.2	%	7.4	%	6.4	%
United Technologies	6.0	%	6.1	%	5.5	%
Top ten customers⁽¹⁾	58.6	%	55.7	%	59.2	%

(1) Includes the Boeing, Raytheon, Spirit, and United Technologies.

Boeing, Raytheon, Spirit, and United Technologies represented the following percentages of total accounts receivable:



	December 31,
	2016		2015
Boeing	7.8	%	13.3	%
Raytheon	10.9	%	11.5	%
Spirit	9.0	%	7.1	%
United Technologies	7.8	%	5.0	%

In 2016, 2015 and 2014, net revenues from foreign customers based on the location of the customer were $56.4 million, $60.2 million and $66.7 million, respectively. No net revenues from a foreign country were greater than 3.0% of total net revenues in 2016, 2015, and 2014. We have manufacturing facilities in Thailand and Mexico. Our net revenues, profitability and identifiable long-lived assets attributable to foreign revenues activity were not material compared to our net revenues, profitability and identifiable long-lived assets attributable to our domestic operations during 2016, 2015, and 2014. We are not subject to any significant foreign currency risks as all our sales are made in United States dollars.

Business Segment Information

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Business Segment Information

We supply products and services primarily to the aerospace and defense industries. Our subsidiaries are organized into two strategic businesses, Structural Systems and Electronic Systems, each of which is an operating segment as well as a reportable segment.

Financial information by reportable segment was as follows:



	(In thousands) Years Ended December 31,
	2016			2015			2014
Net Revenues
Structural Systems	$	246,465		$	273,319		$	319,956
Electronic Systems	304,177			392,692			422,089
Total Net Revenues	$	550,642		$	666,011		$	742,045
Segment Operating (Loss) Income ⁽¹⁾
Structural Systems ⁽²⁾	$	16,497		$	(53,010	)	$	34,949
Electronic Systems ⁽³⁾	28,983			(4,472		)	34,599
	45,480			(57,482		)	69,548
Corporate General and Administrative Expenses ⁽¹⁾⁽⁴⁾	(16,912		)	(17,827		)	(17,781		)
Operating (Loss) Income	$	28,568		$	(75,309	)	$	51,767
Depreciation and Amortization Expenses
Structural Systems	$	8,688		$	9,417		$	10,959
Electronic Systems	14,087			17,267			17,928
Corporate Administration	85			162			137
Total Depreciation and Amortization Expenses	$	22,860		$	26,846		$	29,024
Capital Expenditures
Structural Systems	$	15,661		$	11,559		$	12,742
Electronic Systems	3,032			4,419			5,782
Corporate Administration	—			10			30
Total Capital Expenditures	$	18,693		$	15,988		$	18,554


(1)	Includes cost not allocated to either the Structural Systems or Electronic Systems operating segments.


(2)	The results for 2015 included $57.2 million of goodwill impairment charge.


(3)	The results for 2015 included $32.9 million of an intangible asset impairment charge.


(4)	The results for 2014 included $1.2 million of workers’ compensation insurance expenses included in gross profit and not allocated to the operating segments.

Segment assets include assets directly identifiable with each segment. Corporate assets include assets not specifically identified with a business segment, including cash. The following table summarizes our segment assets for 2016 and 2015:



	(In thousands) December 31,
	2016		2015
Total Assets
Structural Systems	$	175,580	$	179,134
Electronic Systems	325,780		363,227
Corporate Administration	14,069		14,720
Total Assets	$	515,429	$	557,081
Goodwill and Intangibles
Structural Systems	$	3,745	$	4,866
Electronic Systems	180,382		207,595
Total Goodwill and Intangibles	$	184,127	$	212,461

In the first quarter of 2016, we entered into and completed the sale of our Pittsburgh, Pennsylvania and Miltec operations, both of which were part of our Electronic Systems operating segment. See Note 1 for additional information.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

+ Details

Supplemental Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information Disclosure [Abstract]

Supplementary Quarterly Financial Data (Unaudited)

Supplemental Quarterly Financial Data (Unaudited)



	(In thousands, except per share amounts)
	Three Months Ended 2016								Three Months Ended 2015
	Dec 31		Oct 1		Jul 2		Apr 2		Dec 31			Oct 3			Jul 4		Apr 4
Net Revenues	$	142,486	$	132,571	$	133,437	$	142,148	$	156,576		$	161,670		$	174,845	$	172,920
Gross Profit	27,786		25,223		26,215		26,969		22,796			20,028			31,207		26,761
Income (Loss) Before Taxes	5,825		6,248		5,331		20,709		(90,170		)	(16,447		)	3,061		(3,034		)
Income Tax Expense (Benefit)	2,989		1,234		1,470		7,159		(24,997		)	(6,932		)	1,279		(1,061		)
Net Income (Loss)	$	2,836	$	5,014	$	3,861	$	13,550	$	(65,173	)	$	(9,515	)	$	1,782	$	(1,973	)
Earnings (Loss) Per Share
Basic earnings (loss) per share	$	0.25	$	0.45	$	0.35	$	1.22	$	(5.88	)	$	(0.86	)	$	0.16	$	(0.18	)
Diluted earnings (loss) per share	$	0.25	$	0.44	$	0.34	$	1.21	$	(5.88	)	$	(0.86	)	$	0.16	$	(0.18	)

In the fourth quarter of 2015, we recorded a goodwill impairment charge in our Structural Systems operating segment of $57.2 million. In addition, we recorded an intangible asset impairment charge in our Electronic Systems operating segment of $32.9 million related to the write off an indefinite-lived trade name intangible asset.

In the third quarter of 2015, we recorded loss on extinguishment of debt of $11.9 million which was made up of the call premium to retire the existing $200.0 million senior unsecured notes in July 2015 of $9.8 million and the write off of the unamortized debt issuance costs associated with the existing $200.0 million senior unsecured notes of $2.1 million.

Also in the third quarter of 2015, we recorded a charge in our Structural Systems operating segment related to estimated cost overruns as a result of a change in the contract requirements for the remaining contractual period for a regional jet program of $10.0 million. This amount was recorded as part of cost of goods sold in our results of operations and increased accrued liabilities by $7.6 million and other long-term liabilities by $2.4 million.

In the second quarter of 2015, we recorded loss on extinguishment of debt of $2.8 million which was made up of the write off of the unamortized debt issuance costs associated with the existing senior secured term loan and existing senior secured revolving credit facility when the existing senior secured term loan was paid off in June 2015 and both were replaced with the Credit Facilities.

Valuation And Qualifying Accounts

12 Months Ended

Dec. 31, 2016

Valuation and Qualifying Accounts [Abstract]

Valuation And Qualifying Accounts

DUCOMMUN INCORPORATED AND SUBSIDIARIES

CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS

YEARS ENDED DECEMBER 31, 2016, 2015, AND 2014

(in thousands)

SCHEDULE II



Description	Balance at Beginning of Period		Charged to Costs and Expenses (1)			Deductions		Balance at End of Period
2016
Allowance for Doubtful Accounts	$	359	$	233		$	97	$	495
Valuation Allowance on Deferred Tax Assets	7,477		(870		)	—		6,607
2015
Allowance for Doubtful Accounts ⁽¹⁾	$	252	$	235		$	128	$	359
Valuation Allowance on Deferred Tax Assets	6,882		595			—		7,477
2014
Allowance for Doubtful Accounts	$	489	$	166		$	403	$	252
Valuation Allowance on Deferred Tax Assets	4,650		2,232			—		6,882


(1)	Included amount that was part of assets held for sale.

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2016
Accounting Policies [Abstract]
Description of Business	Description of Business We are a leading global provider of engineering and manufacturing services for high-performance products and high-cost-of failure applications used primarily in the aerospace, defense, industrial, medical, and other industries. Our subsidiaries are organized into two primary businesses: Electronic Systems segment and Structural Systems segment, each of which is a reportable operating segment. Electronic Systems designs, engineers and manufactures high-reliability products used in worldwide technology-driven markets including aerospace, defense, industrial, medical, and other end-use markets. Electronic Systems’ product offerings range from prototype development to complex assemblies. Structural Systems designs, engineers and manufactures large, complex contoured aerospace structural components and assemblies and supplies composite and metal bonded structures and assemblies. Structural Systems’ products are used on commercial aircraft, military fixed-wing aircraft and military and commercial rotary-wing aircraft. All reportable operating segments follow the same accounting principles.
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of Ducommun Incorporated and its subsidiaries (“Ducommun,” the “Company,” “we,” “us” or “our”), after eliminating intercompany balances and transactions. In the opinion of management, all adjustments, consisting of recurring accruals, have been made that are necessary to fairly state our consolidated financial position, results of operations, comprehensive income (loss) and cash flows in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
Use of Estimates	Use of Estimates Certain amounts and disclosures included in the consolidated financial statements required management to make estimates and judgments that affect the amount of assets, liabilities (including forward loss reserves), revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates are based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to current year’s presentation.
Fair Value	Fair Value We measure certain assets and liabilities at fair value based on the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. See Note 3 for further information.
Cash Equivalents	Cash Equivalents Cash equivalents consist of highly liquid instruments purchased with original maturities of three months or less.These assets are valued at cost, which approximates fair value, which we classify as Level 1. See Fair Value above.
Derivative Instruments	Derivative Instruments We recognize derivative instruments on our consolidated balance sheets at their fair value. On the date that we enter into a derivative contract, we designate the derivative instrument as a fair value hedge, a cash flow hedge, a hedge of a net investment in a foreign operation, or a derivative instrument that will not be accounted for using hedge accounting methods. As of December 31, 2016 and December 31, 2015, all of our derivative instruments were designated as cash flow hedges. We record changes in the fair value of a derivative instrument that is highly effective and that is designated and qualifies as a cash flow hedge in other comprehensive income (loss), net of tax until our earnings are affected by the variability of cash flows of the underlying hedge. We record any hedge ineffectiveness and amounts excluded from effectiveness testing in current period earnings within interest expense. We report changes in the fair values of derivative instruments that are not designated or do not qualify for hedge accounting in current period earnings. We classify cash flows from derivative instruments on the consolidated statements of cash flows in the same category as the item being hedged or on a basis consistent with the nature of the instrument. When we determine that a derivative instrument is not highly effective as a hedge, we discontinue hedge accounting prospectively. In all situations in which we discontinue hedge accounting and the derivative instrument remains outstanding, we will carry the derivative instrument at its fair value on our consolidated balance sheets and recognize subsequent changes in its fair value in our current period earnings.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts We maintain an allowance for doubtful accounts for estimated losses from the inability of customers to make required payments. The allowance for doubtful accounts is evaluated periodically based on the aging of accounts receivable, the financial condition of customers and their payment history, historical write-off experience and other assumptions, such as current assessment of economic conditions.
Inventories	Inventories Inventories are stated at the lower of cost or market with cost being determined using a moving average cost basis for raw materials and actual cost for work-in-process and finished goods, with units being relieved from inventory and charged to cost of sales on a first-in, first-out basis. Market value for raw materials is based on replacement cost and for other inventory classifications it is based on net realizable value. Inventoried costs include raw materials, outside processing, direct labor and allocated overhead, adjusted for any abnormal amounts of idle facility expense, freight, handling costs, and wasted materials (spoilage) incurred. Costs under long-term contracts are accumulated into, and removed from, inventory on the same basis as other contracts. We assess the inventory carrying value and record write-downs, if necessary, to its net realizable value based on customer orders on hand, and internal demand forecasts using management’s best estimates given information currently available. We maintain a reserve for excess and obsolete inventories and inventories that are carried at costs that are higher than their estimated net realizable values. We net progress payments from customers related to inventory purchases against inventories in the consolidated balance sheets.
Production Cost of Contracts	Production Cost of Contracts Production cost of contracts includes non-recurring production costs, such as design and engineering costs, and tooling and other special-purpose machinery necessary to build parts as specified in a contract. Production costs of contracts are recorded to cost of goods sold using the units of delivery method. We review long-lived assets within production costs of contracts for impairment on an annual basis (which we perform during the fourth quarter) or when events or changes in circumstances indicate that the carrying value of our long-lived assets may not be recoverable. An impairment charge is recognized when the carrying value of an asset exceeds the projected undiscounted future cash flows expected from its use and disposal.
Assets Held For Sale	Assets Held For Sale In the fourth quarter of 2015, we made the decision to sell our Huntsville, Alabama and Iuka, Mississippi (collectively, “Miltec”) operations and our Pittsburgh, Pennsylvania operation, both of which are part of our Electronic Systems operating segment, and as a result, we met the criteria for assets held for sale. However, the proposed sale of these two operations did not represent a strategic shift in our business and thus, were included in the ongoing operating results in the consolidated statements of operations for all periods presented.
Property and Equipment and Depreciation	Property and Equipment and Depreciation Property and equipment, including assets recorded under capital leases, are recorded at cost. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the related assets, or the lease term if shorter for leasehold improvements. Repairs and maintenance are charged to expense as incurred. We evaluate long-lived assets for recoverability considering undiscounted cash flows, when significant changes in conditions occur, and recognize impairment losses if any, based upon the fair value of the assets.
Goodwill and Indefinite-Lived Intangible Asset	Goodwill and Indefinite-Lived Intangible Asset Goodwill is tested for impairment utilizing a two-step method. In the first step, we determine the fair value of the reporting unit using expected future discounted cash flows and market valuation approaches considering comparable Company revenue and Earnings Before Interest, Taxes, Depreciation and Amortization (“EBITDA”) multiples. If the carrying value of the reporting unit exceeds its fair value, we then perform the second step of the impairment test to measure the amount of the goodwill impairment loss, if any. The second step requires fair valuation of all the reporting unit’s assets and liabilities in a manner similar to a purchase price allocation, with any residual fair value being allocated to goodwill. This residual fair value of goodwill is then compared to the carrying value of goodwill to determine impairment. An impairment charge will be recognized equal to the excess of the carrying value of goodwill over the implied fair value of goodwill. In 2015, as a result of the annual goodwill impairment test, we recorded $57.2 million of goodwill impairment to the Structural Systems operating segment reducing the goodwill carrying value to zero as of December 31, 2015. See Note 7 for further information.
Other Intangible Assets	Other Intangible Assets We amortize purchased other intangible assets with finite lives over the estimated economic lives of the assets, ranging from fourteen to eighteen years generally using the straight-line method. The value of other intangibles acquired through business combinations has been estimated using present value techniques which involve estimates of future cash flows. We evaluate other intangible assets for recoverability considering undiscounted cash flows, when significant changes in conditions occur, and recognize impairment losses, if any, based upon the estimated fair value of the assets.
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Accumulated other comprehensive loss, as reflected in the consolidated balance sheets under the equity section, was composed of cumulative pension and retirement liability adjustments, net of tax, and change in net unrealized gains and losses on cash flow hedges, net of tax.
Revenue Recognition	Revenue Recognition Except as described below, we recognize revenue, including revenue from products sold under long-term contracts, when persuasive evidence of an arrangement exists, the price is fixed or determinable, collection is reasonably assured and delivery of products has occurred or services have been rendered. We have a significant number of contracts for which we recognize revenue under the contract method of accounting and record revenues and cost of sales on each contract in accordance with the percentage-of-completion method of accounting, using the units-of-delivery method. Under the units-of-delivery method, revenue is recognized based upon the number of units delivered during a period and the costs are recognized based on the actual costs allocable to the delivered units. Costs allocable to undelivered units are reported on the balance sheet as inventory. This method is used in circumstances in which a company produces units of a basic product under production-type contracts in a continuous or sequential production process to buyers’ specifications. These contracts are primarily fixed-price contracts that vary widely in terms of size, length of performance period, and expected gross profit margins.
Provision for Estimated Losses on Contracts	Provision for Estimated Losses on Contracts We record provisions for the total anticipated losses on contracts considering total estimated costs to complete the contract compared to total anticipated revenues in the period in which such losses are identified. The provisions for estimated losses on contracts require management to make certain estimates and assumptions, including those with respect to the future revenue under a contract and the future cost to complete the contract. Management's estimate of the future cost to complete a contract may include assumptions as to improvements in manufacturing efficiency, reductions in operating and material costs, and our ability to resolve claims and assertions with our customers. If any of these or other assumptions and estimates do not materialize in the future, we may be required to record additional provisions for estimated losses on contracts.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized, using enacted tax rates, for the expected future tax consequences of temporary differences between the book and tax bases of recorded assets and liabilities, operating losses and tax credit carryforwards. Deferred tax assets are evaluated quarterly and are reduced by a valuation allowance if it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax positions taken or expected to be taken in a tax return are recognized when it is more-likely-than-not, based on technical merits, to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement, including resolution of related appeals and/or litigation process, if any. We elected to early adopt ASU 2015-17, “Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes” and on a prospective basis for the year ended December 31, 2015.
Litigation and Commitments	Litigation and Commitments In the normal course of business, we are defendants in certain litigation, claims and inquiries, including matters relating to environmental laws. In addition, we make various commitments and incur contingent liabilities. Management’s estimates regarding contingent liabilities could differ from actual results.
Environmental Liabilities	Environmental Liabilities Environmental liabilities are recorded when environmental assessments and/or remedial efforts are probable and costs can be reasonably estimated. Generally, the timing of these accruals coincides with the completion of a feasibility study or our commitment to a formal plan of action. Further, we review and update our environmental accruals as circumstances change and/or additional information is obtained that reasonably could be expected to have a meaningful effect on the outcome of a matter or the estimated cost thereof.
Accounting for Stock-Based Compensation	Accounting for Stock-Based Compensation We measure and recognize compensation expense for share-based payment transactions to our employees and non-employees at their estimated fair value. The expense is measured at the grant date, based on the calculated fair value of the share-based award, and is recognized over the requisite service period (generally the vesting period of the equity award). The fair value of stock options are determined using the Black-Scholes-Merton (“Black-Scholes”) valuation model, which requires assumptions and judgments regarding stock price volatility, risk-free interest rates, and expected options terms. Management’s estimates could differ from actual results. The fair value of unvested stock awards is determined based on the closing price of the underlying common stock on the date of grant.
(Loss) Earnings per Share	Earnings (Loss) Per Share Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding in each period. Diluted earnings per share are computed by dividing income available to common shareholders plus income associated with dilutive securities by the weighted-average number of common shares outstanding, plus any potential dilutive shares that could be issued if exercised or converted into common stock in each period.
Recent Accounting Pronouncements	Recent Accounting Pronouncements New Accounting Guidance Adopted in 2016 In August 2015, the FASB issued ASU 2015-15, “Imputation of Interest (Subtopic 835-30)” (“ASU 2015-15”), which provides guidance on the presentation and subsequent measurement of debt issuance costs associated with line-of-credit arrangements. Other guidance does not address presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements. Thus, the SEC staff would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The new guidance was effective for us beginning January 1, 2016. We did not have debt issuance costs associated with line-of-credit arrangements and thus, the adoption of this new guidance did not have a significant impact on our consolidated financial statements. In June 2015, the FASB issued ASU 2015-10, “Technical Corrections and Improvements” (“ASU 2015-10”), which covers a wide range of Topics in the Codification. The amendments in ASU 2015-10 represent changes to make minor corrections or minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost on most entities. The amendments in this new guidance that require transition guidance were effective for us beginning January 1, 2016. The adoption of this standard did not have a significant impact on our consolidated financial statements. In June 2015, the FASB issued ASU 2015-7, “Fair Value Measurement (820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)” (“ASU 2015-7”), which permits a reporting entity, as a practical expedient, to measure the fair value of certain investments using the net asset value per share of the investment. The amendments in ASU 2015-7 remove the requirement to categorize investments for which fair values are measured using the net asset value per share practical expedient. It also limits disclosures to investments for which the entity has elected to measure the fair value using the practical expedient. The new guidance was effective for us beginning January 1, 2016.. As a result of the adoption of this new guidance, we are disclosing certain investments using the net asset value per share of the investment and prior amounts have been reclassified to conform to current year presentation. See Note 12. In April 2015, the FASB issued ASU 2015-05, “Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement” (“ASU 2015-05”), which provides guidance on fees paid by a customer in a cloud computing arrangement. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The new guidance was effective for us beginning January 1, 2016. The adoption of this standard did not have a significant impact on our consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which changes the presentation of debt issuance costs in financial statements. Under ASU 2015-03, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of those costs is reported as interest expense. The new guidance was effective for us beginning January 1, 2016. As a result of the adoption of this new guidance, we reclassed $3.1 million of debt issuance costs against $170.0 million of total debt as of December 31, 2016 and prior period amounts have been reclassified to conform to current year presentation. See Note 9. In January 2015, the FASB issued ASU 2015-01, “Income Statement - Extraordinary and Unusual Items (Subtopic 225-20)” (“ASU 2015-01”), which eliminates from U.S. GAAP the concept of extraordinary items. Current guidance requires separate classification, presentation, and disclosure of extraordinary events and transactions. In addition, an event or transaction is presumed to be an ordinary and usual activity of the reporting entity unless evidence clearly supports its classification as an extraordinary item. The new guidance was effective for us beginning January 1, 2016. The adoption of this standard did not have a significant impact on our consolidated financial statements. In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which defines management’s responsibility to evaluate whether there is substantial doubt about a company’s ability to continue as a going concern. ASU 2014-15 also provide principles and definitions that are intended to reduce diversity in the timing and content of disclosures in the financial statement footnotes. The new guidance was effective for us for our annual year ending December 31, 2016, and interim periods beginning January 1, 2017. The adoption of this standard did not have a significant impact on our consolidated financial statements. In June 2014, the FASB issued ASU 2014-12, “Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide that a Performance Target Could be Achieved after the Requisite Service Period” (“ASU 2014-12”), which requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. Thus, the performance target should not be reflected in estimating the grant date fair value of the award. This update further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. The new guidance was effective for us beginning January 1, 2016. The adoption of this standard did not have a significant impact on our consolidated financial statements. Recently Issued Accounting Standards In January 2017, the FASB issued ASU 2017-04, “Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”), which simplifies the subsequent measurement of goodwill, the amendments eliminate Step Two from the goodwill impairment test. The annual, or interim, goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. The amendments also eliminate the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step Two of the goodwill impairment test. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The new guidance is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We are evaluating the impact of this standard. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”), which clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of businesses. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. We are evaluating the impact of this standard. In December 2016, the FASB issued ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers” (“ASU 2016-20”), which cover a variety of Topics in the Codification related to the new revenue recognition standard (ASU 2014-09). The amendments in ASU 2016-20 represent changes to make minor corrections or minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. We are evaluating the impact of this standard. In December 2016, the FASB issued ASU 2016-19, “Technical Corrections and Improvements” (“2016-19”), which cover a variety of Topics in the Codification. The amendments in ASU 2016-19 represent changes to make corrections or improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities. The new guidance is effective for annual periods beginning after December 15, 2016, including interim periods within those annual periods, which will be our interim period beginning January 1, 2017. We are evaluating the impact of this standard and currently do not anticipate it will have a significant impact on our consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”), which addresses the following eight specific cash flow issues: Debt prepayment or debt extinguishment costs; settlement of zero-coupon debt instruments or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies (“COLIs”) (including bank-owned life insurance policies [“BOLIs”]); distributions received from equity method investees; beneficial interests in securitization transactions; and separately identifiable cash flows and application of the predominance principle. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. We are evaluating the impact of this standard. In May 2016, the FASB issued ASU 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” (“ASU 2016-12”), which amends the guidance in the new revenue standard on collectability, noncash consideration, presentation of sales tax, and transition. The amendments are intended to address implementation issues and provide additional practical expedients to reduce the cost and complexity of applying the new revenue standard. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods with that reporting period. We are evaluating the impact of this standard. In May 2016, the FASB issued ASU 2016-11, “Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-06 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting” (“ASU 2016-11”), which clarifies revenue and expense recognition for freight costs, accounting for shipping and handling fees and costs, and accounting for consideration given by a vendor to a customer. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods with that reporting period. We are evaluating the impact of this standard. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” (“ASU 2016-10”), which clarifies the following two aspects of Topic 606: (a) identifying performance obligations; and (b) the licensing implementation guidance. The amendments do not change the core principle of the guidance in Topic 606. The new guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods, which will be our interim period beginning January 1, 2018. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods with that reporting period. We are evaluating the impact of this standard. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), which is intended to improve the accounting for employee share-based payments. The new guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years, which will be our interim period beginning January 1, 2017. Early adoption is permitted in any interim or annual reporting period. We are evaluating the impact of this standard and currently do not anticipate it will have a significant impact on our consolidated financial statements. In March 2016, the FASB issued ASU 2016-05, “Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships” (“ASU 2016-05”), which clarifies that a change in the counter party to a derivative instrument designated as a hedging instrument does not require dedesignation of that hedging relationship, provided that all other hedge accounting criteria are met. The new guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years, which will be our interim period beginning January 1, 2017. Early adoption is permitted as of the beginning of an interim period on a modified retrospective basis. We are evaluating the impact of this standard and currently do not anticipate it will have a significant impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to present right-of-use assets and lease liabilities on the balance sheet. Lessees are required to apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The new guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, which will be our interim period beginning January 1, 2019. We are evaluating the impact of this standard and currently anticipate it will impact our consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, “Inventory (Topic 330)” (“ASU 2015-11”), which requires inventory within the scope of ASU 2015-11 to be measured at the lower of cost and net realizable value. Subsequent measurement is unchanged for inventory measured using last-in, first-out (“LIFO”) or the retail inventory value. The new guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years, which will be our interim period beginning January 1, 2017. Early adoption is permitted as of the beginning of an interim or annual reporting period. We are evaluating the impact of this standard, but currently do not anticipate it will have a significant impact on our consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new revenue recognition model provides a five-step analysis in determining when and how revenue is recognized. It requires entities to exercise judgment when considering the terms of the contract(s) which include (i) identifying the contract(s) with the customer, (ii) identifying the separate performance obligations in the contract, (iii) determining the transaction price, (iv) allocating the transaction price to the separate performance obligations, and (v) recognizing revenue when each performance obligation is satisfied. Thus, it depicts the transfer of promised goods or services to customers in an amount that reflects the consideration an entity expects to receive in exchange for those goods or services. Companies have the option of applying the provisions of ASU 2014-09 either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying this guidance recognized at the date of initial application. In August 2015, the FASB issued ASU 2015-14, “Revenue From Contracts With Customers (Topic 606)” (“ASU 2015-14”), which defer the effective date of ASU 2014-09 by one year to annual periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The new guidance is effective for us beginning January 1, 2018 and will provide us additional time to evaluate the method and impact that ASU 2014-09 will have on our consolidated financial statements.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Assets Held-for-sale

The carrying values of the major classes of assets and liabilities related to these assets held for sale were as follows:



	(In thousands)
	December 31, 2016		December 31, 2015
Assets
Accounts receivable (less allowance for doubtful accounts of zero and $24 at December 31, 2016 and December 31, 2015, respectively)	$	—	$	9,395
Inventory	—		6,453
Deferred income taxes	—		1,246
Other current assets	—		3,315
Total current assets	—		20,409
Property and equipment, net of accumulated depreciation of zero and $8,509 at December 31, 2016 and December 31, 2015, respectively	—		1,941
Goodwill	—		17,772
Other Intangible Assets	—		1,514
	$	—	$	41,636
Liabilities
Accounts payable	$	—	$	4,836
Accrued liabilities	—		1,944
	$	—	$	6,780

Weighted Average Number of Shares Outstanding Used to Compute Earnings Per Share

The net earnings (loss) and weighted-average number of common shares outstanding used to compute earnings (loss) per share were as follows:



	(In thousands, except per share data) Years Ended December 31,
	2016		2015			2014
Net income (loss)	$	25,261	$	(74,879	)	$	19,867
Weighted-average number of common shares outstanding
Basic weighted-average common shares outstanding	11,151		11,047			10,897
Dilutive potential common shares	148		—			229
Diluted weighted-average common shares outstanding	11,299		11,047			11,126
Earnings (loss) per share
Basic	$	2.27	$	(6.78	)	$	1.82
Diluted	$	2.24	$	(6.78	)	$	1.79

Weighted Average Number of Shares Outstanding Excluded from Computation of Diluted Earnings



	(In thousands) Years Ended December 31,
	2016	2015	2014
Stock options and stock units	553	778	218

Restructuring Activities (Tables)

12 Months Ended

Dec. 31, 2016

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Activities

Our restructuring activities for 2016 and 2015 were as follows (in thousands):



	December 31, 2015		2016							December 31, 2016
	Balance		Charges		Cash Payments			Change in Estimates		Balance
Severance and benefits	$	722	$	49	$	(779	)	$	8	$	—
Lease termination	1,181		133		(674		)	14		654
Ending balance	$	1,903	$	182	$	(1,453	)	$	22	$	654

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Schedule of Fair Value Measurements



	As of December 31, 2016								As of December 31, 2015
	Fair Value Measurements Using								Fair Value Measurements Using
	Level 1		Level 2		Level 3		Total Balance		Level 1		Level 2		Level 3		Total Balance
Assets
Money market funds⁽¹⁾	$	3,751	$	—	$	—	$	3,751	$	4,587	$	—	$	—	$	4,587
Interest rate cap hedges⁽²⁾	—		553		—		553		—		963		—		963
Total Assets	$	3,751	$	553	$	—	$	4,304	$	4,587	$	963	$	—	$	5,550

(1) Included as cash and cash equivalents.

(2) Interest rate cap hedge premium included as other current assets and other assets.

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2016

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments

The recorded fair value of the derivative financial instruments in the consolidated balance sheets were as follows:



	(In thousands) December 31, 2016				(In thousands) December 31, 2015
	Other Current Assets		Other Long Term Assets		Other Current Assets		Other Long Term Assets
Derivatives Designated as Hedging Instruments
Cash Flow Hedges:
Interest rate cap premiums	$	—	$	553	$	1	$	962

Total Derivatives	$	—	$	553	$	1	$	962

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
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-Name Accounting Standards Codification
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-Paragraph 1
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-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Inventories (Tables)

12 Months Ended

Dec. 31, 2016

Inventory Disclosure [Abstract]

Summary of Inventories

Inventories consisted of the following:



	(In thousands) December 31,
	2016		2015
Raw materials and supplies	$	64,650	$	61,840
Work in process	56,806		49,299
Finished goods	9,180		10,073
	130,636		121,212
Less progress payments	10,740		5,808
Total	$	119,896	$	115,404

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Summary of Property and Equipment

Property and equipment, net consisted of the following:



	(In thousands) December 31,				Range of Estimated
	2016		2015		Useful Lives
Land	$	15,662	$	15,454
Buildings and improvements	49,870		44,313		5 - 40 Years
Machinery and equipment	137,555		127,934		2 - 20 Years
Furniture and equipment	21,749		24,187		2 - 10 Years
Construction in progress	12,238		13,196
	237,074		225,084
Less accumulated depreciation	135,484		128,533
Total	$	101,590	$	96,551

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The carrying amounts of goodwill, by operating segment, for the years ended December 31, 2016 and 2015 were as follows:



	(In thousands)
	Structural Systems			Electronic Systems			Consolidated Ducommun
Gross goodwill	$	57,243		$	182,048		$	239,291
Accumulated goodwill impairment	(57,243		)	(81,722		)	(138,965		)
Transfer to assets held for sale	—			(17,772		)	(17,772		)
Balance at December 31, 2015	$	—		$	82,554		$	82,554
Balance at December 31, 2016	$	—		$	82,554		$	82,554

Other Intangible Assets

Intangible assets are as follows:



		(In thousands)
		December 31, 2016						December 31, 2015
	Wtd. Avg Life (Yrs)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Finite-lived assets
Customer relationships	18	$	159,200	$	58,352	$	100,848	$	159,200	$	49,463	$	109,737
Contract renewal	14	1,845		1,362		483		1,845		1,230		615
Technology	15	400		158		242		400		131		269
Total		$	161,445	$	59,872	$	101,573	$	161,445	$	50,824	$	110,621

The carrying amount of other intangible assets by operating segment as of December 31, 2016 and 2015 was as follows:



	(In thousands)
	December 31, 2016						December 31, 2015
	Gross		Accumulated Amortization		Net Carrying Value		Gross		Accumulated Amortization		Net Carrying Value
Other intangible assets
Structural Systems	$	19,300	$	15,555	$	3,745	$	19,300	$	14,433	$	4,867
Electronic Systems	142,145		44,317		97,828		142,145		36,391		105,754
Total	$	161,445	$	59,872	$	101,573	$	161,445	$	50,824	$	110,621

Summary of Future Amortization Expense

Future amortization expense by operating segment is expected to be as follows:



	(In thousands)
	Structural Systems		Electronic Systems		Consolidated Ducommun
2017	$	907	$	7,927	$	8,834
2018	737		7,927		8,664
2019	591		7,926		8,517
2020	490		7,883		8,373
2021	381		7,794		8,175
Thereafter	639		58,371		59,010
	$	3,745	$	97,828	$	101,573

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Long Term Debt Summary

Long-term debt and the current period interest rates were as follows:



	(In thousands) December 31,
	2016			2015
Term loan	$	170,000		$	245,000
Other debt (fixed 5.41%)	3			26
Total debt	170,003			245,026
Less current portion	3			26
Total long-term debt	170,000			245,000
Less debt issuance costs	3,104			4,339
Total long-term debt, net of debt issuance costs	$	166,896		$	240,661
Weighted-average interest rate	3.25		%	3.07		%

Future Long Term Debt Payments

Future long-term debt payments at December 31, 2016 were as follows:



	(In thousands)
2017	$	3
2018	—
2019	—
2020	170,000
2021	—
Total	$	170,003

- 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 FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
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-Name Accounting Standards Codification
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-Paragraph 1
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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+ Details

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary of Option Activity

Stock option activity for the year ended December 31, 2016 were as follows:



	Number of Stock Options		Weighted- Average Exercise Price Per Share		Weighted-Average Remaining Contractual Life (Years)	Aggregate Intrinsic Value (in thousands)
Outstanding at January 1, 2016	483,491		$	20.08
Granted	123,500		$	15.92
Exercised	(132,325	)	$	16.04
Expired	(19,516	)	$	22.66
Forfeited	(15,600	)	$	18.54
Outstanding at December 31, 2016	439,550		$	20.07	4.4	$	2,414
Exerciseable at December 31, 2016	214,375		$	20.24	3.3	$	1,141

Schedule of Nonvested Options Activity

Changes in nonvested stock options for the year ended December 31, 2016 were as follows:



	Number of Stock Options		Weighted- Average Grant Date Fair Value
Nonvested at January 1, 2016	231,600		$	10.03
Granted	123,500		$	6.53
Vested	(114,325	)	$	7.95
Forfeited	(15,600	)	$	8.08
Nonvested at December 31, 2016	225,175		$	8.77

Schedule of Assumptions Used

The assumptions used to compute the fair value of stock option grants under the Stock Incentive Plans for years ended December 31, 2016, 2015, and 2014 were as follows:



	Years Ended December 31,
	2016		2015		2014
Risk-free interest rate	1.20	%	1.13	%	1.67	%
Expected volatility	51.79	%	53.72	%	55.27	%
Expected dividends	—		—		—
Expected term (in months)	48		47		66

The weighted-average assumptions used to determine the net periodic benefit costs under the two plans were as follows:



	Years Ended December 31,
	2016		2015		2014
Discount rate used to determine pension expense
Pension Plan	4.55	%	4.25	%	4.75	%
LaBarge Retirement Plan	4.00	%	3.70	%	4.00	%

The weighted-average assumptions used to determine the benefit obligations under the two plans were as follows:



	December 31,
	2016		2015		2014
Discount rate used to determine value of obligations
Pension Plan	4.18	%	4.55	%	4.25	%
LaBarge Retirement Plan	3.75	%	4.00	%	3.70	%
Long-term rate of return - Pension Plan only	7.00	%	7.50	%	7.50	%

Schedule of Restricted Stock Units Activity

Restricted stock unit activity for the year ended December 31, 2016 was as follows:



	Number of Restricted Stock Units		Weighted- Average Grant Date Fair Value
Outstanding at January 1, 2016	155,191		$	24.24
Granted	139,450		15.97
Vested	(84,107	)	23.34
Forfeited	(17,152	)	21.76
Outstanding at December 31, 2016	193,382		$	18.88

Schedule of Performance-based Units Activity

Performance stock activity for the year ended December 31, 2016 was as follows:



	Number of Performance Stock Units		Weighted- Average Grant Date Fair Value
Outstanding at January 1, 2016	133,497		$	22.86
Granted	62,500		15.92
Vested	(44,979	)	18.36
Forfeited	(29,381	)	25.22
Outstanding at December 31, 2016	121,637		$	20.39

Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2016

Compensation and Retirement Disclosure [Abstract]

Components of Net Periodic Pension Cost

The components of net periodic pension cost for both plans are as follows:



	(In thousands) Years Ended December 31,
	2016			2015			2014
Service cost	$	531		$	785		$	693
Interest cost	1,367			1,350			1,278
Expected return on plan assets	(1,482		)	(1,495		)	(1,400		)
Amortization of actuarial losses	762			887			419
Net periodic pension cost	$	1,178		$	1,527		$	990

Reclassification out of Accumulated Other Comprehensive Income

The components of the reclassifications of net actuarial losses from accumulated other comprehensive loss to net income for 2016 were as follows:



	(In thousands) Year Ended December 31,
	2016
Amortization of actuarial loss - total before tax ⁽¹⁾	$	762
Tax benefit	(283		)
Net of tax	$	479


(1)	The amortization expense is included in the computation of periodic pension cost and is a decrease to net income upon reclassification from accumulated other comprehensive loss.

Obligation and Funded Status of Defined Benefit Pension Plan and Retirement Plan

The obligations, fair value of plan assets, and funded status of both plans are as follows:



	(In thousands) December 31,
	2016			2015
Change in benefit obligation⁽¹⁾
Beginning benefit obligation (January 1)	$	31,510		$	33,299
Service cost	531			785
Interest cost	1,367			1,350
Actuarial loss (gain)	1,132			(2,599		)
Benefits paid	(1,386		)	(1,325		)
Ending benefit obligation (December 31)	$	33,154		$	31,510
Change in plan assets
Beginning fair value of plan assets (January 1)	$	19,933		$	19,725
Return on assets	1,551			(296		)
Employer contribution	1,917			1,829
Benefits paid	(1,386		)	(1,325		)
Ending fair value of plan assets (December 31)	$	22,015		$	19,933
Funded status (underfunded)	$	(11,139	)	$	(11,577	)
Amounts recognized in the consolidated balance sheet
Current liabilities	$	545		$	527
Non-current liabilities	$	10,595		$	11,050
Unrecognized loss included in accumulated other comprehensive loss
Beginning unrecognized loss, before tax (January 1)	$	8,919		$	10,614
Amortization	(762		)	(887		)
Liability (gain) loss	1,132			(2,599		)
Asset (loss) gain	(69		)	1,791
Ending unrecognized loss, before tax (December 31)	9,220			8,919
Tax impact	(3,425		)	(3,316		)
Unrecognized loss included in accumulated other comprehensive loss, net of tax	$	5,795		$	5,603


(1)	Projected benefit obligation equals the accumulated benefit obligation for the plans.

Company's Pension Plan Asset Allocation, by Asset Category

Our Pension Plan asset allocations at December 31, 2016 and 2015, by asset category, were as follows:



	December 31,
	2016		2015
Equity securities	65	%	74	%
Cash and equivalents	2	%	6	%
Debt securities	33	%	20	%
Total⁽¹⁾	100	%	100	%


(1)	Our overall investment strategy is to achieve an asset allocation within the following ranges to achieve an appropriate rate of return relative to risk.



Cash	0-5%
Fixed income securities	0-25%
Equities	25-95%

Summary of Return on Plan Asset



	(In thousands) Year Ended December 31, 2016
	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	366	$	—	$	—	$	366
Fixed income securities	3,468		—		—		3,468
Equities⁽¹⁾	1,611		—		—		1,611
Other investments	760		—		—		760
Total plan assets at fair value	$	6,205	$	—	$	—	6,205
Pooled funds							15,810
Total fair value of plan assets							$	22,015



	(In thousands) Year Ended December 31, 2015
	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	1,149	$	—	$	—	$	1,149
Fixed income securities	3,986		—		—		3,986
Equities⁽¹⁾	9,468		—		—		9,468
Other investments	—		—		—		—
Total plan assets at fair value	$	14,603	$	—	$	—	14,603
Pooled funds							5,330
Total fair value of plan assets							$	19,933


(1)	Represents mutual funds and commingled accounts which invest primarily in equities, but may also hold fixed income securities, cash and other investments. Commingled funds with publicly quoted prices and actively traded are classified as Level 1 investments.

Weighted Average Assumptions Used to Determine Net Periodic Benefit Cost

The assumptions used to compute the fair value of stock option grants under the Stock Incentive Plans for years ended December 31, 2016, 2015, and 2014 were as follows:



	Years Ended December 31,
	2016		2015		2014
Risk-free interest rate	1.20	%	1.13	%	1.67	%
Expected volatility	51.79	%	53.72	%	55.27	%
Expected dividends	—		—		—
Expected term (in months)	48		47		66

The weighted-average assumptions used to determine the net periodic benefit costs under the two plans were as follows:



	Years Ended December 31,
	2016		2015		2014
Discount rate used to determine pension expense
Pension Plan	4.55	%	4.25	%	4.75	%
LaBarge Retirement Plan	4.00	%	3.70	%	4.00	%

The weighted-average assumptions used to determine the benefit obligations under the two plans were as follows:



	December 31,
	2016		2015		2014
Discount rate used to determine value of obligations
Pension Plan	4.18	%	4.55	%	4.25	%
LaBarge Retirement Plan	3.75	%	4.00	%	3.70	%
Long-term rate of return - Pension Plan only	7.00	%	7.50	%	7.50	%

Expected Future Benefit Payments Under Pension Plans

The following benefit payments under both plans, which reflect expected future service, as appropriate, are expected to be paid:



	(In thousands)
	Pension Plan		LaBarge Retirement Plan
2017	$	1,063	$	545
2018	1,174		535
2019	1,215		521
2020	1,297		504
2021	1,369		485
2022 - 2026	7,862		2,079

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Summary of Provision for Income Tax Expense (Benefit)

The provision for income tax expense (benefit) consisted of the following:



	(In thousands) Years Ended December 31,
	2016		2015			2014
Current tax expense (benefit)
Federal	$	5,953	$	(1,511	)	$	5,258
State	2,982		(418		)	244
	8,935		(1,929		)	5,502
Deferred tax expense (benefit)
Federal	3,876		(28,011		)	1,186
State	41		(1,771		)	(315		)
	3,917		(29,782		)	871
Income tax expense (benefit)	$	12,852	$	(31,711	)	$	6,373

Summary of Deferred Tax Assets (Liabilities)

Deferred tax (liabilities) assets were comprised of the following:



	(In thousands) December 31,
	2016			2015
Deferred tax assets:
Accrued expenses	$	760		$	1,363
Allowance for doubtful accounts	184			134
Contract overrun reserves	1,776			4,412
Deferred compensation	507			491
Employment-related accruals	2,888			2,463
Environmental reserves	769			772
Federal tax credit carryforwards	4,234			7,031
Inventory reserves	2,313			2,703
Investment in common stock	—			297
Pension obligation	4,002			3,299
State net operating loss carryforwards	63			1,402
State tax credit carryforwards	6,585			5,937
Stock-based compensation	1,950			2,165
Workers’ compensation	122			133
Other	2,098			1,595
Total gross deferred tax assets	28,251			34,197
Valuation allowance	(6,607		)	(7,477		)
Total gross deferred tax assets, net of valuation allowance	21,644			26,720
Deferred tax liabilities:
Depreciation	(13,167		)	(11,802		)
Goodwill	(3,909		)	(3,632		)
Intangibles	(35,071		)	(37,891		)
Prepaid insurance	(626		)	(514		)
Section 481(a) adjustment	—			(682		)
Unbilled receivables	(2		)	—
Total gross deferred tax liabilities	(52,775		)	(54,521		)
Net deferred tax liabilities	$	(31,131	)	$	(27,801	)

Principle Reasons for Variation Between Expected and Effective Tax Rate

The principal reasons for the variation between the statutory and effective tax rates were as follows:



	Years Ended December 31,
	2016	2015	2014
Statutory federal income tax (benefit) rate	35.0%	(35.0)%	35.0%
State income taxes (net of federal benefit)	5.7	(1.2)	0.9
Qualified domestic production activities	(2.0)	0.5	(2.3)
Research and development tax credits	(8.6)	(2.9)	(11.3)
Goodwill impairment	—	8.1	—
Changes in valuation allowance	0.9	0.6	8.5
Non-deductible book expenses	0.2	0.2	0.9
Changes in deferred tax assets	1.5	0.1	(5.0)
Remeasurement of deferred taxes for changes in state tax law	—	—	(1.9)
Changes in tax reserves	—	0.1	(0.7)
Other	1.0	(0.2)	0.2
Effective income tax (benefit) rate	33.7%	(29.7)%	24.3%

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows:



	(In thousands) Years Ended December 31,
	2016			2015			2014
Balance at January 1,	$	2,963		$	2,803		$	2,297
Additions for tax positions related to the current year	476			702			668
Additions for tax positions related to prior years	385			—			31
Reductions for tax positions related to prior years	(567		)	(48		)	(22		)
Reductions for lapse of statute of limitations	(221		)	(494		)	(171		)
Balance at December 31,	$	3,036		$	2,963		$	2,803

Major Customers and Concentrations of Credit Risk (Tables)

12 Months Ended

Dec. 31, 2016

Risks and Uncertainties [Abstract]

Schedule of Concentration Risk by Major Customers

Net revenues from our top ten customers, including the Boeing Company (“Boeing”), Raytheon Company (“Raytheon”), Spirit AeroSystems Holdings, Inc. (“Spirit”), and United Technologies Corporation (“United Technologies”), represented the following percentages of total net sales:



	Years Ended December 31,
	2016		2015		2014
Boeing	17.3	%	16.0	%	19.4	%
Raytheon	8.4	%	8.7	%	9.4	%
Spirit	8.2	%	7.4	%	6.4	%
United Technologies	6.0	%	6.1	%	5.5	%
Top ten customers⁽¹⁾	58.6	%	55.7	%	59.2	%

(1) Includes the Boeing, Raytheon, Spirit, and United Technologies.

Boeing, Raytheon, Spirit, and United Technologies represented the following percentages of total accounts receivable:



	December 31,
	2016		2015
Boeing	7.8	%	13.3	%
Raytheon	10.9	%	11.5	%
Spirit	9.0	%	7.1	%
United Technologies	7.8	%	5.0	%

Business Segment Information (Tables)

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Financial Information by Reportable Segment

Financial information by reportable segment was as follows:



	(In thousands) Years Ended December 31,
	2016			2015			2014
Net Revenues
Structural Systems	$	246,465		$	273,319		$	319,956
Electronic Systems	304,177			392,692			422,089
Total Net Revenues	$	550,642		$	666,011		$	742,045
Segment Operating (Loss) Income ⁽¹⁾
Structural Systems ⁽²⁾	$	16,497		$	(53,010	)	$	34,949
Electronic Systems ⁽³⁾	28,983			(4,472		)	34,599
	45,480			(57,482		)	69,548
Corporate General and Administrative Expenses ⁽¹⁾⁽⁴⁾	(16,912		)	(17,827		)	(17,781		)
Operating (Loss) Income	$	28,568		$	(75,309	)	$	51,767
Depreciation and Amortization Expenses
Structural Systems	$	8,688		$	9,417		$	10,959
Electronic Systems	14,087			17,267			17,928
Corporate Administration	85			162			137
Total Depreciation and Amortization Expenses	$	22,860		$	26,846		$	29,024
Capital Expenditures
Structural Systems	$	15,661		$	11,559		$	12,742
Electronic Systems	3,032			4,419			5,782
Corporate Administration	—			10			30
Total Capital Expenditures	$	18,693		$	15,988		$	18,554


(1)	Includes cost not allocated to either the Structural Systems or Electronic Systems operating segments.


(2)	The results for 2015 included $57.2 million of goodwill impairment charge.


(3)	The results for 2015 included $32.9 million of an intangible asset impairment charge.


(4)	The results for 2014 included $1.2 million of workers’ compensation insurance expenses included in gross profit and not allocated to the operating segments.

Segment Assets

Corporate assets include assets not specifically identified with a business segment, including cash. The following table summarizes our segment assets for 2016 and 2015:



	(In thousands) December 31,
	2016		2015
Total Assets
Structural Systems	$	175,580	$	179,134
Electronic Systems	325,780		363,227
Corporate Administration	14,069		14,720
Total Assets	$	515,429	$	557,081
Goodwill and Intangibles
Structural Systems	$	3,745	$	4,866
Electronic Systems	180,382		207,595
Total Goodwill and Intangibles	$	184,127	$	212,461

Supplemental Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information



	(In thousands, except per share amounts)
	Three Months Ended 2016								Three Months Ended 2015
	Dec 31		Oct 1		Jul 2		Apr 2		Dec 31			Oct 3			Jul 4		Apr 4
Net Revenues	$	142,486	$	132,571	$	133,437	$	142,148	$	156,576		$	161,670		$	174,845	$	172,920
Gross Profit	27,786		25,223		26,215		26,969		22,796			20,028			31,207		26,761
Income (Loss) Before Taxes	5,825		6,248		5,331		20,709		(90,170		)	(16,447		)	3,061		(3,034		)
Income Tax Expense (Benefit)	2,989		1,234		1,470		7,159		(24,997		)	(6,932		)	1,279		(1,061		)
Net Income (Loss)	$	2,836	$	5,014	$	3,861	$	13,550	$	(65,173	)	$	(9,515	)	$	1,782	$	(1,973	)
Earnings (Loss) Per Share
Basic earnings (loss) per share	$	0.25	$	0.45	$	0.35	$	1.22	$	(5.88	)	$	(0.86	)	$	0.16	$	(0.18	)
Diluted earnings (loss) per share	$	0.25	$	0.44	$	0.34	$	1.21	$	(5.88	)	$	(0.86	)	$	0.16	$	(0.18	)

Summary of Significant Accounting Policies - Additional Information (Detail)			3 Months Ended								12 Months Ended
	Mar. 25, 2016 USD ($)	Jan. 22, 2016 USD ($)	Dec. 31, 2016 USD ($)	Oct. 01, 2016 USD ($)	Jul. 02, 2016 USD ($)	Apr. 02, 2016 USD ($)	Dec. 31, 2015 USD ($) Segment	Oct. 03, 2015 USD ($)	Jul. 04, 2015 USD ($)	Apr. 04, 2015 USD ($)	Dec. 31, 2016 USD ($) Segment	Dec. 31, 2015 USD ($) Segment	Dec. 31, 2014 USD ($)
Significant Accounting Policies [Line Items]
Number of reportable segments \| Segment											2
Non-Current Deferred Income Taxes			$ 31,417,000				$ 28,125,000				$ 31,417,000	$ 28,125,000
Net (loss) income			2,836,000	$ 5,014,000	$ 3,861,000	$ 13,550,000	(65,173,000)	$ (9,515,000)	$ 1,782,000	$ (1,973,000)	$ 25,261,000	(74,879,000)	$ 19,867,000
Cash equivalent maturity period											three months or less
Production cost of contracts			11,340,000				$ 10,290,000				$ 11,340,000	$ 10,290,000
Operations proposed for sale \| Segment							2					2
Goodwill impairment							$ 57,200,000				0	$ 57,243,000	$ 0
Goodwill			82,554,000				82,554,000				82,554,000	82,554,000
Carrying value of trade names							0	32,900,000				0
Provision for forward loss reserves			4,780,000				11,925,000				$ 4,780,000	11,925,000
Minimum
Significant Accounting Policies [Line Items]
Estimated useful life of intangible assets (in years)											14 years
Income tax benefit percentage											50.00%
Maximum
Significant Accounting Policies [Line Items]
Estimated useful life of intangible assets (in years)											18 years
Accrued Liabilities
Significant Accounting Policies [Line Items]
Provision for forward loss reserves							7,600,000	7,600,000				7,600,000
Other Long-term Liabilities
Significant Accounting Policies [Line Items]
Provision for forward loss reserves							2,400,000	2,400,000				2,400,000
Electronic Systems
Significant Accounting Policies [Line Items]
Goodwill			82,554,000				82,554,000				$ 82,554,000	82,554,000
Structural Systems
Significant Accounting Policies [Line Items]
Goodwill impairment							57,200,000					57,200,000
Goodwill			0				0				0	0
Forward loss provision								$ 10,000,000				10,000,000
Disposal Group Sold \| Pittsburgh, Pennsylvania Operations \| Electronic Systems
Significant Accounting Policies [Line Items]
Final sales price		$ 38,600,000
Net assets sold in disposal		24,000,000
Net liabilities sold in disposal		4,000,000
Transaction costs, discontinued operations		300,000
Gain (loss) on disposition of assets		$ 18,300,000
Disposal Group Sold \| Miltec Operations \| Electronic Systems
Significant Accounting Policies [Line Items]
Final sales price	$ 13,300,000
Net assets sold in disposal	15,400,000
Net liabilities sold in disposal	2,700,000
Transaction costs, discontinued operations	1,300,000
Gain (loss) on disposition of assets	$ (700,000)
Trade names
Significant Accounting Policies [Line Items]
Impairment of trade names							32,900,000
Scenario, Previously Reported
Significant Accounting Policies [Line Items]
Deferred tax assets							1,600,000					1,600,000
Error Correction, Deferred Tax Asset to Deferred Tax Liability
Significant Accounting Policies [Line Items]
Non-Current Deferred Income Taxes							$ 1,600,000					1,600,000
Net (loss) income												$ (1,600,000)
Accounting Standards Update 2015-03 \| Other Long-term Liabilities
Significant Accounting Policies [Line Items]
Unamortized debt issuance expense			3,100,000								3,100,000
Accounting Standards Update 2015-03 \| Other Long Term Assets
Significant Accounting Policies [Line Items]
Unamortized debt issuance expense			$ (3,100,000)								$ (3,100,000)

Summary of Significant Accounting Policies - Assets Held For Sale (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Assets
Total current assets	$ 0	$ 41,636,000
Liabilities
Total Debt	(170,003,000)
Disposal Group \| ES
Assets
Accounts receivable (less allowance for doubtful accounts of zero and $24 at December 31, 2016 and December 31, 2015, respectively)	0	9,395,000
Allowance for doubtful accounts	0	24,000
Inventory	0	6,453,000
Deferred income taxes	0	1,246,000
Other current assets	0	3,315,000
Total current assets	0	20,409,000
Property and equipment, net of accumulated depreciation of zero and $8,509 at December 31, 2016 and December 31, 2015, respectively	0	1,941,000
Accumulated depreciation	0	8,509,000
Goodwill	0	17,772,000
Other Intangible Assets	0	1,514,000
Preliminary total assets to be sold	0	41,636,000
Liabilities
Accounts payable	0	4,836,000
Accrued liabilities	0	1,944,000
Preliminary total liabilities to be sold	$ 0	$ 6,780,000

Summary of Significant Accounting Policies - Weighted Average Number of Shares Outstanding Used to Compute Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Net Income (Loss)	$ 2,836	$ 5,014	$ 3,861	$ 13,550	$ (65,173)	$ (9,515)	$ 1,782	$ (1,973)	$ 25,261	$ (74,879)	$ 19,867
Weighted-average number of common shares outstanding
Basic weighted-average common shares outstanding (in shares)									11,151	11,047	10,897
Dilutive potential common shares (in shares)									148	0	229
Diluted weighted-average common shares outstanding (in shares)									11,299	11,047	11,126
Earnings (Loss) Per Share
Basic (in dollars per share)	$ 0.25	$ 0.45	$ 0.35	$ 1.22	$ (5.88)	$ (0.86)	$ 0.16	$ (0.18)	$ 2.27	$ (6.78)	$ 1.82
Diluted (in dollars per share)	$ 0.25	$ 0.44	$ 0.34	$ 1.21	$ (5.88)	$ (0.86)	$ 0.16	$ (0.18)	$ 2.24	$ (6.78)	$ 1.79

Summary of Significant Accounting Policies - Weighted Average Number of Shares Outstanding Excluded from Computation of Diluted Earnings (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Stock Options And Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options and stock units	553	778	218

Restructuring Activities (Detail) $ in Thousands	1 Months Ended	12 Months Ended
Restructuring Activities (Detail) $ in Thousands	May 31, 2016 facility	Dec. 31, 2016 USD ($)	Dec. 31, 2016 USD ($)
Restructuring Cost and Reserve [Line Items]
Number of facilities closed \| facility	1
Restructuring charges accrued during period		$ 1,903	$ 654
Restructuring Reserve [Roll Forward]
Beginning balance		1,903
Charges		182
Cash Payments		(1,453)
Change in Estimates		22
Ending balance		654
Severance and benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges accrued during period		722	0
Restructuring Reserve [Roll Forward]
Beginning balance		722
Charges		49
Cash Payments		(779)
Change in Estimates		8
Ending balance		0
Lease termination
Restructuring Cost and Reserve [Line Items]
Restructuring charges accrued during period		1,181	654
Restructuring Reserve [Roll Forward]
Beginning balance		1,181
Charges		133
Cash Payments		(674)
Change in Estimates		14
Ending balance		654
Structural Systems \| Severance benefits and loss on early exit from leases
Restructuring Cost and Reserve [Line Items]
Restructuring charges accrued during period		600	600
Restructuring Reserve [Roll Forward]
Ending balance		600
Restructuring Plan, 2015 \| Severance benefits and loss on early exit from leases
Restructuring Cost and Reserve [Line Items]
Restructuring costs incurred to date			2,200
Restructuring Plan, 2016 \| Severance benefits and loss on early exit from leases
Restructuring Cost and Reserve [Line Items]
Restructuring costs incurred to date			200
Restructuring Plan, 2016 \| Electronic Systems \| Lease termination
Restructuring Cost and Reserve [Line Items]
Restructuring charges accrued during period		100	$ 100
Restructuring Reserve [Roll Forward]
Ending balance		$ 100

Fair Value Measurements (Details) - Recurring Measurement - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	$ 3,751	$ 4,587
Interest rate cap hedges	553	963
Total Assets	4,304	5,550
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	3,751	4,587
Interest rate cap hedges	0	0
Total Assets	3,751	4,587
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0	0
Interest rate cap hedges	553	963
Total Assets	553	963
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0	0
Interest rate cap hedges	0	0
Total Assets	$ 0	$ 0

Financial Instruments (Details) - USD ($)	12 Months Ended
Financial Instruments (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Derivative [Line Items]
Interest rate cap hedges recognized in other comprehensive income, net of tax	$ 305,000	$ 0	$ 0
Other Current Assets
Derivative [Line Items]
Derivative asset	0	1,000
Other Long Term Assets
Derivative [Line Items]
Derivative asset	553,000	962,000
Interest rate cap premiums
Derivative [Line Items]
Interest rate cap hedges recognized in other comprehensive income, net of tax	300,000
Gain (loss) on derivative, net	0
Cash Flow Hedging \| Designated as Hedging Instrument \| Interest rate cap premiums \| Other Current Assets
Derivative [Line Items]
Derivative asset	0	1,000
Cash Flow Hedging \| Designated as Hedging Instrument \| Interest rate cap premiums \| Other Long Term Assets
Derivative [Line Items]
Derivative asset	$ 553,000	$ 962,000

Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 64,650	$ 61,840
Work in process	56,806	49,299
Finished goods	9,180	10,073
Inventory, Gross, Total	130,636	121,212
Less progress payments	10,740	5,808
Total	$ 119,896	$ 115,404

Property and Equipment, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Land	$ 15,662	$ 15,454
Buildings and improvements	49,870	44,313
Machinery and equipment	137,555	127,934
Furniture and equipment	21,749	24,187
Construction in progress	12,238	13,196
Property, Plant and Equipment, Gross, Total	237,074	225,084
Less accumulated depreciation	135,484	128,533
Total	101,590	96,551
Depreciation expense	$ 13,300	$ 15,700	$ 15,300
Buildings and Improvements \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	5 years
Buildings and Improvements \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	40 years
Machinery and Equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	2 years
Machinery and Equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	20 years
Furniture and Fixtures \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	2 years
Furniture and Fixtures \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	10 years

Goodwill and Other Intangible Assets - Carrying Amount of Goodwill (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Gross goodwill	$ 239,291,000	$ 239,291,000
Accumulated goodwill impairment	(138,965,000)	(138,965,000)
Transfer to assets held for sale	(17,772,000)	(17,772,000)
Goodwill, net	82,554,000	82,554,000
Structural Systems
Goodwill [Line Items]
Gross goodwill	57,243,000	57,243,000
Accumulated goodwill impairment	(57,243,000)	(57,243,000)
Transfer to assets held for sale	0	0
Goodwill, net	0	0
Electronic Systems
Goodwill [Line Items]
Gross goodwill	182,048,000	182,048,000
Accumulated goodwill impairment	(81,722,000)	(81,722,000)
Transfer to assets held for sale	(17,772,000)	(17,772,000)
Goodwill, net	$ 82,554,000	$ 82,554,000

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Oct. 03, 2015
Goodwill And Intangible Assets [Line Items]
Goodwill	$ 82,554,000	$ 82,554,000	$ 82,554,000
Goodwill impairment	57,200,000	0	57,243,000	$ 0
Carrying value of trade names	0		0		$ 32,900,000
Amortization expense of intangible asset		$ 9,000,000	10,000,000	$ 10,400,000
Minimum
Goodwill And Intangible Assets [Line Items]
Acquired intangible assets amortization period		14 years
Maximum
Goodwill And Intangible Assets [Line Items]
Acquired intangible assets amortization period		18 years
SS
Goodwill And Intangible Assets [Line Items]
Goodwill	0	$ 0	0
Goodwill impairment	$ 57,200,000		57,200,000
ES
Goodwill And Intangible Assets [Line Items]
Goodwill		82,600,000
Percentage exceeded from carrying value	42.00%
Electronic Systems
Goodwill And Intangible Assets [Line Items]
Goodwill	$ 82,554,000	$ 82,554,000	$ 82,554,000
Goodwill fair value in excess of carrying value		32.00%
Miltec
Goodwill And Intangible Assets [Line Items]
Percentage exceeded from carrying value	18.00%
Trade names
Goodwill And Intangible Assets [Line Items]
Impairment of trade names	$ 32,900,000

Goodwill and Other Intangible Assets - Carrying Amount of Other Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 161,445	$ 161,445
Accumulated Amortization	59,872	50,824
Net Carrying Amount	$ 101,573	110,621
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated useful life of intangible assets (in years)	18 years
Gross Carrying Amount	$ 159,200	159,200
Accumulated Amortization	58,352	49,463
Net Carrying Amount	$ 100,848	109,737
Contract renewal
Finite-Lived Intangible Assets [Line Items]
Estimated useful life of intangible assets (in years)	14 years
Gross Carrying Amount	$ 1,845	1,845
Accumulated Amortization	1,362	1,230
Net Carrying Amount	$ 483	615
Technology
Finite-Lived Intangible Assets [Line Items]
Estimated useful life of intangible assets (in years)	15 years
Gross Carrying Amount	$ 400	400
Accumulated Amortization	158	131
Net Carrying Amount	242	269
Structural Systems
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	19,300	19,300
Accumulated Amortization	15,555	14,433
Net Carrying Amount	3,745	4,867
Electronic Systems
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	142,145	142,145
Accumulated Amortization	44,317	36,391
Net Carrying Amount	$ 97,828	$ 105,754

Goodwill and Other Intangible Assets - Future Amortization Expense of Other Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2017	$ 8,834
2018	8,664
2019	8,517
2020	8,373
2021	8,175
Thereafter	59,010
Net Carrying Amount	101,573	$ 110,621
Structural Systems
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2017	907
2018	737
2019	591
2020	490
2021	381
Thereafter	639
Net Carrying Amount	3,745	4,867
Electronic Systems
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2017	7,927
2018	7,927
2019	7,926
2020	7,883
2021	7,794
Thereafter	58,371
Net Carrying Amount	$ 97,828	$ 105,754

Accrued Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Accrued compensation	$ 15,455	$ 13,521
Accrued income tax and sales tax	332	1,513
Customer deposits	3,204	1,758
Interest payable	273	58
Provision for forward loss reserves	4,780	11,925
Other	5,235	7,683
Total	$ 29,279	$ 36,458

Long-Term Debt - Summary (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term debt, gross	$ 170,003	$ 245,026
Less current portion	3	26
Total long-term debt	170,000	245,000
Less debt issuance costs	3,104	4,339
Total long-term debt, net of debt issuance costs	$ 166,896	$ 240,661
Weighted-average interest rate (percent)	3.25%	3.07%
New Term Loan
Debt Instrument [Line Items]
Long-term debt, gross	$ 170,000	$ 245,000
Other Debt
Debt Instrument [Line Items]
Long-term debt, gross	$ 3	$ 26
Fixed rate (percent)	5.41%

Long-Term Debt - Future Long-Term Debt Payment (Detail) $ in Thousands	Dec. 31, 2016 USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2017	$ 3
2018	0
2019	0
2020	170,000
2021	0
Total Debt	$ 170,003

Long-Term Debt - Additional information (Detail) - USD ($)	1 Months Ended			3 Months Ended	12 Months Ended
	Dec. 31, 2016	Oct. 31, 2015	Jun. 30, 2015	Oct. 03, 2015	Dec. 31, 2016	Dec. 31, 2015	Jul. 31, 2015
Debt Instrument [Line Items]
Debt outstanding	$ 166,896,000				$ 166,896,000	$ 240,661,000
Interest rate cap premiums
Debt Instrument [Line Items]
Hedging asset		$ 135,000,000
Payments for hedging asset		$ 1,000,000
New Credit Facilities \| First Two Years
Debt Instrument [Line Items]
Prepayment percentage of principal			5.00%
New Credit Facilities \| Third Year
Debt Instrument [Line Items]
Prepayment percentage of principal			7.50%
New Credit Facilities \| Fourth and Fifth Year
Debt Instrument [Line Items]
Prepayment percentage of principal			10.00%
New Credit Facilities \| Federal Funds Rate
Debt Instrument [Line Items]
Fixed rate spread (percent)			0.50%
New Credit Facilities \| Eurodollar Rate
Debt Instrument [Line Items]
Fixed rate spread (percent)			1.00%
New Credit Facilities \| Minimum
Debt Instrument [Line Items]
Commitment fee (percent)			0.175%
New Credit Facilities \| Minimum \| LIBOR Rate
Debt Instrument [Line Items]
Variable rate spread (percent)			1.50%
New Credit Facilities \| Minimum \| Base Rate
Debt Instrument [Line Items]
Variable rate spread (percent)			0.50%
New Credit Facilities \| Maximum
Debt Instrument [Line Items]
Commitment fee (percent)			0.30%
New Credit Facilities \| Maximum \| LIBOR Rate
Debt Instrument [Line Items]
Variable rate spread (percent)			2.75%
New Credit Facilities \| Maximum \| Base Rate
Debt Instrument [Line Items]
Variable rate spread (percent)			1.75%
New Credit Facilities \| New Term Loan
Debt Instrument [Line Items]
Face amount of instrument			$ 275,000,000.0
Term of debt instrument			5 years
Proceeds from line of credit					275,000,000
Repayments of line of credit					75,000,000
New Credit Facilities \| Revolving Credit Facility
Debt Instrument [Line Items]
Face amount of instrument			$ 200,000,000.0
Proceeds from issuance of debt			65,000,000
Debt issuance costs			4,800,000
Repayments of line of credit					65,000,000
Remaining borrowing capacity	199,000,000				199,000,000
Outstanding standby letters of credit	1,000,000				1,000,000
Existing Credit Facilities \| New Term Loan
Debt Instrument [Line Items]
Debt extinguished			80,000,000
Debt issuance costs written off			$ 2,800,000
Existing Credit Facilities \| Senior Unsecured Notes
Debt Instrument [Line Items]
Debt issuance costs written off				$ 2,100,000	2,100,000
Debt outstanding				200,000,000			$ 200,000,000
Call premium incurred on extinguishment of debt				$ 9,800,000	9,800,000
Parsons, KS \| Municipal Bonds
Debt Instrument [Line Items]
Purchase of industrial revenue bonds	9,900,000				9,900,000
Parsons, KS
Debt Instrument [Line Items]
Proceeds received from sale of property to be leased back	9,900,000
Total lease liability from assets sold	$ 9,900,000				$ 9,900,000

Shareholders' Equity (Detail) - shares	Dec. 31, 2016	Dec. 31, 2015
Equity [Abstract]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Stock-Based Compensation - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016 USD ($) plan $ / shares shares	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2014 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of incentive plans \| plan	2
Options, Granted (in shares) \| shares	123,500
Weighted-average fair value of grants (in dollars per share) \| $ / shares	$ 6.53
Outstanding at end of period, Weighted average remaining contractual term	4 years 4 months 24 days
Total fair value of options expensed before tax benefits	$ 0	$ 0	$ 0
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Granted (in shares) \| shares	123,500	73,000	71,000
Weighted-average fair value of grants (in dollars per share) \| $ / shares	$ 6.53	$ 10.63	$ 12.62
Expiration period from date of grant	7 years
Option vesting term	4 years
Aggregate intrinsic value of stock options exercised	$ 1,300,000	$ 2,300,000	$ 1,000,000
Cash received from the exercise of options	2,100,000	3,100,000	2,300,000
Tax benefits realized for the tax deductions from options exercised	$ 500,000	900,000	400,000
Options vested (in shares) \| shares	439,550
Weighted average exercise price (in dollars per share) \| $ / shares	$ 20.07
Aggregate intrinsic value	$ 2,400,000
Outstanding at end of period, Weighted average remaining contractual term	4 years 4 months 24 days
Share-based compensation expense	$ 800,000	1,200,000	1,500,000
Unrecognized compensation cost related to stock option	$ 1,300,000
Weighted average period	2 years 3 months 18 days
Total fair value of options expensed before tax benefits	$ 900,000	1,300,000	1,300,000
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option vesting term	3 years
Share-based compensation expense	$ 1,800,000	$ 1,800,000	$ 1,300,000
Weighted average period	1 year 8 months 12 days
Awards, Granted (in shares) \| shares	139,450	108,500	86,300
Weighted average grant date fair value (in dollars per share) \| $ / shares	$ 15.97	$ 25.15	$ 24.74
Vesting percentage in year one	33.00%
Vesting percentage in year two	33.00%
Vesting percentage in year three	34.00%
Compensation not yet recognized	$ 2,200,000
Fair value of awards vested in period	1,300,000	$ 1,800,000	$ 1,300,000
Tax benefit realized on vesting of options	700,000	700,000	500,000
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 400,000	$ 500,000	$ 1,000,000
Weighted average period	1 year 3 months 18 days
Awards, Granted (in shares) \| shares	62,500	64,000	67,500
Weighted average grant date fair value (in dollars per share) \| $ / shares	$ 15.92	$ 25.51	$ 24.90
Compensation not yet recognized	$ 1,100,000
Fair value of awards vested in period	1,100,000	$ 900,000.0	$ 0
Tax benefit realized on vesting of options	$ 200,000	$ 300,000.0	$ 0
2007 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares) \| shares	1,200,000
Shares reserved for future issuance other than stock options \| shares	400,000
Shares reserved for future issuance \| shares	78,417
2013 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares) \| shares	1,040,000
Shares reserved for future issuance \| shares	320,172

Stock-Based Compensation - Option Activity (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($) $ / shares shares
Number of Shares
Options, Outstanding Beginning Balance (in shares) \| shares	483,491
Options, Granted (in shares) \| shares	123,500
Options, Exercised (in shares) \| shares	(132,325)
Option, Expired (in shares) \| shares	(19,516)
Options, Forfeited (in shares) \| shares	(15,600)
Options, Outstanding Ending Balance (in shares) \| shares	439,550
Options, Exercisable at end of period (in shares) \| shares	214,375
Weighted-Average Exercise Price Per Share
Options, Beginning Balance (in dollars per share) \| $ / shares	$ 20.08
Options, Granted (in dollars per share) \| $ / shares	15.92
Options, Exercised (in dollars per share) \| $ / shares	16.04
Options, Expired, (in dollars per share) \| $ / shares	22.66
Options, Forfeited (in dollars per share) \| $ / shares	18.54
Options, Ending Balance (in dollars per share) \| $ / shares	20.07
Options, Exercisable at end of period (in dollars per share) \| $ / shares	$ 20.24
Options, Outstanding at end of period, Weighted Average Remaining Contractual Life (Years)	4 years 4 months 24 days
Options, Exercisable at end of period, Weighted Average Remaining Contractual Life (Years)	3 years 3 months 18 days
Options, Outstanding at end of period, Aggregate Intrinsic Value \| $	$ 2,414
Options, Exercisable at end of period, Aggregate Intrinsic Value \| $	$ 1,141

Stock-Based Compensation - Changes in Nonvested Stock Options (Details)	12 Months Ended
	Dec. 31, 2016 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares [Roll Forward]
Options, Nonvested, Beginning balance (shares) \| shares	231,600
Options, Nonvested, Granted (in shares) \| shares	123,500
Options, Nonvested, Vested (shares) \| shares	(114,325)
Options, Nonvested, Forfeited (shares) \| shares	(15,600)
Options, Nonvested, Ending balance (shares) \| shares	225,175
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Options, Nonvested, Weighted Average Grant Date Fair Value, Beginning balance, (in dollars per share) \| $ / shares	$ 10.03
Options, Nonvested, Weighted Average Grant Date Fair Value, Granted, (in dollars per share) \| $ / shares	6.53
Options, Nonvested, Weighted Average Grant Date Fair Value, Vested, (in dollars per share) \| $ / shares	7.95
Options, Nonvested, Weighted Average Grant Date Fair Value, Forfeited, (in dollars per share) \| $ / shares	8.08
Options, Nonvested, Weighted Average Grant Date Fair Value, Ending balance, (in dollars per share) \| $ / shares	$ 8.77

Stock-Based Compensation - Assumptions Used for Estimating Fair Value of Share Based Payment Award (Detail) - Stock Options - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate (percent)	1.20%	1.13%	1.67%
Expected volatility (percent)	51.79%	53.72%	55.27%
Expected dividends	$ 0	$ 0	$ 0
Expected term (in months)	48 months	47 months	66 months

Stock-Based Compensation - Restricted Stock Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Restricted Stock Units
Outstanding
Awards, Outstanding at beginning of period (in shares)	155,191
Awards, Granted (in shares)	139,450	108,500	86,300
Awards, Vested (in shares)	(84,107)
Awards, Forfeited (in shares)	(17,152)
Awards, Outstanding at ending of period (in shares)	193,382	155,191
Weighted Average Grant Date Fair Value
Outstanding at beginning of period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 24.24
Granted, Weighted Average Grant Date Fair Value (in dollars per share)	15.97	$ 25.15	$ 24.74
Vested, Weighted Average Grant Date Fair Value (in dollars per share)	23.34
Forfeited, Weighted Average Grant Date Fair Value (in dollars per share)	21.76
Outstanding at ending of period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 18.88	$ 24.24
Performance Stock Units
Outstanding
Awards, Outstanding at beginning of period (in shares)	133,497
Awards, Granted (in shares)	62,500	64,000	67,500
Awards, Vested (in shares)	(44,979)
Awards, Forfeited (in shares)	(29,381)
Awards, Outstanding at ending of period (in shares)	121,637	133,497
Weighted Average Grant Date Fair Value
Outstanding at beginning of period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 22.86
Granted, Weighted Average Grant Date Fair Value (in dollars per share)	15.92	$ 25.51	$ 24.90
Vested, Weighted Average Grant Date Fair Value (in dollars per share)	18.36
Forfeited, Weighted Average Grant Date Fair Value (in dollars per share)	25.22
Outstanding at ending of period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 20.39	$ 22.86

Employee Benefit Plans - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($) CompensationPlan	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Number of unfunded supplemental retirement plans \| CompensationPlan	3
Accumulated benefit obligations	$ 1.1	$ 0.9
Number of company sponsored 401(K) defined contribution plans \| CompensationPlan	1
Provision for matching and profit sharing contribution	$ 2.7	3.2	$ 3.3
Estimated net actuarial loss for the defined benefit pension plan	0.8
Excess of accumulated benefit obligation over fair value of plan assets	11.1
Pension liability	5.8	5.6
Estimated employer Contribution to pension plan in next fiscal year	$ 0.9
Plan One covering all employees, other than employees of Miltec
Defined Benefit Plan Disclosure [Line Items]
Contribution by employee towards defined benefit plan	25.00%
Contribution by employer towards defined benefit plan	50.00%
Employee contribution compensation limit	6.00%
Deferred Compensation Plan
Defined Benefit Plan Disclosure [Line Items]
Liability for LaBarge Deferred Compensation Plan	$ 0.6	0.5
Interest on LaBarge Deferred Compensation Plan	$ 0.8	$ 1.7
Executives and Directors
Defined Benefit Plan Disclosure [Line Items]
Number of unfunded supplemental retirement plans \| CompensationPlan	2

Employee Benefit Plans - Components of Net Periodic Pension Cost for Defined Benefit Pension Plan and Retirement Plan (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Service cost	$ 531	$ 785	$ 693
Interest cost	1,367	1,350	1,278
Expected return on plan assets	(1,482)	(1,495)	(1,400)
Amortization of actuarial losses	762	887	419
Net periodic pension cost	$ 1,178	$ 1,527	$ 990

Employee Benefit Plans - Reclassifications from Accumulated Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Amortization of actuarial loss - total before tax	$ 762
Tax benefit	(283)	$ (330)	$ (156)
Net of tax	$ 479	$ 557	$ 263

Employee Benefit Plans - Obligation and Funded Status of Defined Benefit Pension Plan and Retirement Plan (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Change in benefit obligation
Benefit obligation at beginning of year	$ 31,510	$ 33,299
Service cost	531	785	$ 693
Interest cost	1,367	1,350	1,278
Actuarial loss (gain)	1,132	(2,599)
Benefits paid	(1,386)	(1,325)
Ending benefit obligation (December 31)	33,154	31,510	33,299
Change in plan assets
Fair value of plan assets at beginning of year	19,933	19,725
Return on assets	1,551	(296)
Employer contribution	1,917	1,829
Benefits paid	(1,386)	(1,325)
Fair value of plan assets at end of year	22,015	19,933	19,725
Funded status (underfunded)	(11,139)	(11,577)
Amounts recognized in the consolidated balance sheet
Current liabilities	545	527
Non-current liabilities	10,595	11,050
Unrecognized loss included in accumulated other comprehensive loss
Unrecognized loss before tax, beginning balance	8,919	10,614
Amortization	(762)	(887)	(419)
Liability (gain) loss	1,132	(2,599)
Asset (loss) gain	(69)	1,791
Unrecognized loss before tax, ending balance	9,220	8,919	$ 10,614
Tax impact	(3,425)	(3,316)
Unrecognized loss included in accumulated other comprehensive loss, net of tax	$ 5,795	$ 5,603

Employee Benefit Plans - Pension Plan Asset Allocations (Detail)	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Plan Assets	100.00%	100.00%
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Plan Assets	65.00%	74.00%
Cash and equivalents
Defined Benefit Plan Disclosure [Line Items]
Plan Assets	2.00%	6.00%
Debt securities
Defined Benefit Plan Disclosure [Line Items]
Plan Assets	33.00%	20.00%

Employee Benefit Plans - Asset Allocation Ranges (Detail)	12 Months Ended
	Dec. 31, 2016
Cash
Defined Benefit Plan Disclosure [Line Items]
Minimum %	0.00%
Maximum %	5.00%
Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Minimum %	0.00%
Maximum %	25.00%
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Minimum %	25.00%
Maximum %	95.00%

Employee Benefit Plans - Return on Current and Target Asset Allocation (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	$ 22,015	$ 19,933	$ 19,725
Total fair value of plan assets, not including pooled funds	6,205	14,603
Pooled funds	15,810	5,330
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	366	1,149
Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	3,468	3,986
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	1,611	9,468
Other Investments
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	760	0
Level 1
Defined Benefit Plan Disclosure [Line Items]
Total fair value of plan assets, not including pooled funds	6,205	14,603
Level 1 \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	366	1,149
Level 1 \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	3,468	3,986
Level 1 \| Equity securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	1,611	9,468
Level 1 \| Other Investments
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	760	0
Level 2
Defined Benefit Plan Disclosure [Line Items]
Total fair value of plan assets, not including pooled funds	0	0
Level 2 \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 \| Equity securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 2 \| Other Investments
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3
Defined Benefit Plan Disclosure [Line Items]
Total fair value of plan assets, not including pooled funds	0	0
Level 3 \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 \| Equity securities
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	0	0
Level 3 \| Other Investments
Defined Benefit Plan Disclosure [Line Items]
Pension plan assets	$ 0	$ 0

Employee Benefit Plans - Weighted-average Assumptions Used to Determine Benefit Obligations (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pension Plan
Discount rate used to determine pension expense :
Discount rate	4.55%	4.25%	4.75%
Discount rate used to determine value of obligations
Discount rate	4.18%	4.55%	4.25%
Long term rate of return	7.00%	7.50%	7.50%
Retirement Plan \| La Barge
Discount rate used to determine pension expense :
Discount rate	4.00%	3.70%	4.00%
Discount rate used to determine value of obligations
Discount rate	3.75%	4.00%	3.70%

Employee Benefit Plans - Future Benefit Payments Under Pension Plans (Detail) $ in Thousands	Dec. 31, 2016 USD ($)
Pension Plan
Defined Benefit Plan, Expected Future Benefit Payments, Fiscal Year Maturity [Abstract]
2017	$ 1,063
2018	1,174
2019	1,215
2020	1,297
2021	1,369
2022 - 2026	7,862
Retirement Plan \| La Barge
Defined Benefit Plan, Expected Future Benefit Payments, Fiscal Year Maturity [Abstract]
2017	545
2018	535
2019	521
2020	504
2021	485
2022 - 2026	$ 2,079

Leases - Rental Payments Under Operating Lease (Detail) $ in Thousands	Dec. 31, 2016 USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2017	$ 4,270
2018	3,505
2019	2,732
2020	2,492
2021	1,864
Thereafter	1,106
Total	$ 15,969

Income Taxes - Schedule of Components of Provision (Benefit) for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current tax expense (benefit)
Federal									$ 5,953	$ (1,511)	$ 5,258
State									2,982	(418)	244
Current Income Tax Expense (Benefit), Total									8,935	(1,929)	5,502
Deferred tax expense (benefit)
Federal									3,876	(28,011)	1,186
State									41	(1,771)	(315)
Deferred Income Tax Expense (Benefit), Total									3,917	(29,782)	871
Income tax expense (benefit)	$ 2,989	$ 1,234	$ 1,470	$ 7,159	$ (24,997)	$ (6,932)	$ 1,279	$ (1,061)	$ 12,852	$ (31,711)	$ 6,373

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Excess tax benefits from share-based compensation	$ (80)	$ 626	$ 140
Tax Credit Carryforward [Line Items]
Operating loss carryforward not expected to be realized under ASC subtopic 740-10	1,300
Tax credit carryforwards	4,234	7,031
Tax credit carryforwards valuation allowance	6,607	7,477
Permanent book to tax difference from goodwill impairment		8,700
Federal research and development tax credit benefits recognized	2,200	2,600	2,400
Unrecognized tax benefits	3,036	$ 2,963	$ 2,803	$ 2,297
Unrecognized tax benefits that would impact effective tax rate	2,000
Federal
Tax Credit Carryforward [Line Items]
Tax credit carryforwards	4,900
State
Tax Credit Carryforward [Line Items]
Net operating loss carryforwards	1,700
Tax credit carryforwards	11,100
Tax credit carryforwards valuation allowance	$ 10,100

Income Taxes - Schedule of Deferred Income Taxes (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Accrued expenses	$ 760	$ 1,363
Allowance for doubtful accounts	184	134
Contract overrun reserves	1,776	4,412
Deferred compensation	507	491
Employment-related accruals	2,888	2,463
Environmental reserves	769	772
Federal tax credit carryforwards	4,234	7,031
Inventory reserves	2,313	2,703
Investment in common stock	0	297
Pension obligation	4,002	3,299
State net operating loss carryforwards	63	1,402
State tax credit carryforwards	6,585	5,937
Stock-based compensation	1,950	2,165
Workers’ compensation	122	133
Other	2,098	1,595
Total gross deferred tax assets	28,251	34,197
Valuation allowance	(6,607)	(7,477)
Total gross deferred tax assets, net of valuation allowance	21,644	26,720
Deferred tax liabilities:
Depreciation	(13,167)	(11,802)
Goodwill	(3,909)	(3,632)
Intangibles	(35,071)	(37,891)
Prepaid insurance	(626)	(514)
Section 481(a) adjustment	0	(682)
Unbilled receivables	(2)	0
Total gross deferred tax liabilities	(52,775)	(54,521)
Net deferred tax liabilities	$ (31,131)	$ (27,801)

Income Taxes - Variation Between Expected and Effective Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Statutory federal income tax (benefit) rate (percent)	35.00%	(35.00%)	35.00%
State income taxes (net of federal benefit) (percent)	5.70%	(1.20%)	0.90%
Qualified domestic production activities (percent)	(2.00%)	0.50%	(2.30%)
Research and development tax credits (percent)	(8.60%)	(2.90%)	(11.30%)
Goodwill impairment (percent)	0.00%	8.10%	0.00%
Changes in valuation allowance	0.90%	0.60%	8.50%
Non-deductible book expenses	0.20%	0.20%	0.90%
Changes in deferred tax assets (percent)	1.50%	0.10%	(5.00%)
Remeasurement of deferred taxes for changes in state tax law (percent)	0.00%	0.00%	(1.90%)
Changes in tax reserves (percent)	0.00%	0.10%	(0.70%)
Other (percent)	1.00%	(0.20%)	0.20%
Effective income tax (benefit) rate (percent)	33.70%	(29.70%)	24.30%

Income Taxes - Schedule of Changes in Unrecognized Tax Benefit (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning Balance	$ 2,963	$ 2,803	$ 2,297
Additions for tax positions related to the current year	476	702	668
Additions for tax positions related to prior years	385	0	31
Reductions for tax positions related to prior years	(567)	(48)	(22)
Reductions for lapse of statute of limitations	(221)	(494)	(171)
Ending Balance	$ 3,036	$ 2,963	$ 2,803

Contingencies (Detail) $ in Millions	Oct. 08, 2014 plaintiff	Dec. 31, 2016 USD ($)
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiff	3
Ducommun AeroStructures \| El Mirage and Monrovia, California
Loss Contingencies [Line Items]
Reserve for estimated liability		$ 1.5
Ducommun AeroStructures \| Casmalia and West Covina, California
Loss Contingencies [Line Items]
Reserve for estimated liability		0.4
Minimum \| Ducommun AeroStructures \| Casmalia and West Covina, California
Loss Contingencies [Line Items]
Estimate of possible loss		0.4
Maximum \| Ducommun AeroStructures \| Casmalia and West Covina, California
Loss Contingencies [Line Items]
Estimate of possible loss		$ 3.1

Major Customers and Concentrations of Credit Risk - Sales to Major Customers (Detail) - Customer Concentration Risk - Sales Revenue, Net	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Boeing
Revenue, Major Customer [Line Items]
Concentration percentage	17.30%	16.00%	19.40%
Raytheon
Revenue, Major Customer [Line Items]
Concentration percentage	8.40%	8.70%	9.40%
Spirit
Revenue, Major Customer [Line Items]
Concentration percentage	8.20%	7.40%	6.40%
United Technologies
Revenue, Major Customer [Line Items]
Concentration percentage	6.00%	6.10%	5.50%
Top Ten Customers
Revenue, Major Customer [Line Items]
Concentration percentage	58.60%	55.70%	59.20%

Major Customers and Concentrations of Credit Risk - Receivables from Customers (Detail) - Customer Concentration Risk - Accounts Receivable	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Boeing
Concentration Risk [Line Items]
Concentration percentage	7.80%	13.30%
Raytheon
Concentration Risk [Line Items]
Concentration percentage	10.90%	11.50%
Spirit
Concentration Risk [Line Items]
Concentration percentage	9.00%	7.10%
United Technologies
Concentration Risk [Line Items]
Concentration percentage	7.80%	5.00%

Major Customers and Concentrations of Credit Risk - Additional Information (Detail) - Foreign Customers Worldwide - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Concentration Risk [Line Items]
Revenues	$ 56.4	$ 60.2	$ 66.7
Maximum
Concentration Risk [Line Items]
Percentage of sales	3.00%	3.00%	3.00%

Business Segment Information - Financial Information by Reportable Segment (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Net Revenues	$ 142,486	$ 132,571	$ 133,437	$ 142,148	$ 156,576	$ 161,670	$ 174,845	$ 172,920	$ 550,642	$ 666,011	$ 742,045
Segment Operating Income (Loss)									45,480	(57,482)	69,548
Corporate General and Administrative Expenses									(16,912)	(17,827)	(17,781)
Operating Income (Loss)									28,568	(75,309)	51,767
Depreciation and amortization									22,860	26,846	29,024
Capital Expenditures									18,693	15,988	18,554
Goodwill impairment					57,200				0	57,243	0
Intangible asset impairment					32,900				0	32,937	0
Workers' compensation expense											1,200
Structural Systems
Segment Reporting Information [Line Items]
Goodwill impairment					$ 57,200					57,200
Forward loss provision						$ 10,000				10,000
Operating Segments \| Structural Systems
Segment Reporting Information [Line Items]
Net Revenues									246,465	273,319	319,956
Segment Operating Income (Loss)									16,497	(53,010)	34,949
Depreciation and amortization									8,688	9,417	10,959
Capital Expenditures									15,661	11,559	12,742
Operating Segments \| Electronic Systems
Segment Reporting Information [Line Items]
Net Revenues									304,177	392,692	422,089
Segment Operating Income (Loss)									28,983	(4,472)	34,599
Depreciation and amortization									14,087	17,267	17,928
Capital Expenditures									3,032	4,419	5,782
Corporate Administration
Segment Reporting Information [Line Items]
Depreciation and amortization									85	162	137
Capital Expenditures									$ 0	$ 10	$ 30

Business Segment Information - Segment Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Total Assets	$ 515,429	$ 557,081
Goodwill and Intangibles	184,127	212,461
Operating Segments \| Structural Systems
Segment Reporting Information [Line Items]
Total Assets	175,580	179,134
Goodwill and Intangibles	3,745	4,866
Operating Segments \| Electronic Systems
Segment Reporting Information [Line Items]
Total Assets	325,780	363,227
Goodwill and Intangibles	180,382	207,595
Corporate Administration
Segment Reporting Information [Line Items]
Total Assets	$ 14,069	$ 14,720

Supplemental Quarterly Financial Data (Unaudited) (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Net Revenues	$ 142,486	$ 132,571	$ 133,437	$ 142,148	$ 156,576	$ 161,670	$ 174,845	$ 172,920	$ 550,642	$ 666,011	$ 742,045
Gross Profit	27,786	25,223	26,215	26,969	22,796	20,028	31,207	26,761	106,193	100,792	140,332
Income (Loss) Before Taxes	5,825	6,248	5,331	20,709	(90,170)	(16,447)	3,061	(3,034)	38,113	(106,590)	26,240
Income Tax Expense (Benefit)	2,989	1,234	1,470	7,159	(24,997)	(6,932)	1,279	(1,061)	12,852	(31,711)	6,373
Net Income (Loss)	$ 2,836	$ 5,014	$ 3,861	$ 13,550	$ (65,173)	$ (9,515)	$ 1,782	$ (1,973)	$ 25,261	$ (74,879)	$ 19,867
Earnings (Loss) Per Share
Basic earnings (loss) per share (in dollars per share)	$ 0.25	$ 0.45	$ 0.35	$ 1.22	$ (5.88)	$ (0.86)	$ 0.16	$ (0.18)	$ 2.27	$ (6.78)	$ 1.82
Diluted earnings (loss) per share (in dollars per share)	$ 0.25	$ 0.44	$ 0.34	$ 1.21	$ (5.88)	$ (0.86)	$ 0.16	$ (0.18)	$ 2.24	$ (6.78)	$ 1.79

Supplemental Quarterly Financial Data (Unaudited) - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Apr. 02, 2016	Dec. 31, 2015	Oct. 03, 2015	Jul. 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jul. 31, 2015
Segment Reporting Information [Line Items]
Goodwill impairment		$ 57,200			$ 0	$ 57,243	$ 0
Intangible asset impairment		32,900			0	32,937	0
Loss on extinguishment of debt			$ 11,900	$ 2,800	0	14,720	$ 0
Debt outstanding		240,661			166,896	240,661
Provision for forward loss reserves		11,925			4,780	11,925
Existing Credit Facilities \| Senior Unsecured Notes
Segment Reporting Information [Line Items]
Debt outstanding			200,000					$ 200,000
Call premium incurred on extinguishment of debt			9,800		9,800
Debt issuance costs written off			2,100		$ 2,100
Pittsburgh and Miltec Operations [Member]
Segment Reporting Information [Line Items]
Gain (loss) on disposition of assets	$ 18,800
Structural Systems
Segment Reporting Information [Line Items]
Goodwill impairment		57,200				57,200
Forward loss provision			10,000			10,000
Accrued Liabilities
Segment Reporting Information [Line Items]
Provision for forward loss reserves		7,600	7,600			7,600
Other Noncurrent Liabilities
Segment Reporting Information [Line Items]
Provision for forward loss reserves		$ 2,400	$ 2,400			$ 2,400

Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for Doubtful Accounts
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 359	$ 252	$ 489
Additions Charged to Costs and Expenses	233	235	166
Deductions	97	128	403
Balance at End of Period	495	359	252
Valuation Allowance of Deferred Tax Assets
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	7,477	6,882	4,650
Additions Charged to Costs and Expenses	(870)	595	2,232
Deductions	0	0	0
Balance at End of Period	$ 6,607	$ 7,477	$ 6,882

Business Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016 Segment
Segment Reporting [Abstract]
Number of reportable segments	2